THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification G.O. Ms. No. 12/2019-Puducherry GST (Rate), dated 6th September 2019

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated the 29th June, 2017, namely:-

In the said notification,-

(a) in Schedule I - 2.5%,-

(i) after serial number 234-A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"234B

8504

Charger or charging station for Electrically operated vehicles";

(ii) after serial number 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"242A

Electrically operated vehicles, including two and three wheeled electric vehicles.

Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.";

(b) in Schedule II - 6%, serial number 206 and the entries relating thereto shall be omitted;

(c) in Schedule Ill - 9%, against serial number 375, in the entry in column (3), after the word "inductors", the words other than charger or charging station for Electrically operated vehicles" shall be inserted.

2. This notification shall be deemed to have come into force on the 1st day of August, 2019.

(By order of the Lieutenant-Governor)

A. Anbarasu, I.A.S.,

Development Commissioner-cum-

Secretary to Government (Finance).