THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O. Ms. No. 27/2019-Puducherry GST (Rate), Dated 31st December, 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-Pudueherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-1, No.95. dated the 29th June, 2017, namely:-

In the said notification, -

A. in Schedule II - 6%. -

(i) S. No. 80AA and the entries relating thereto shall be omitted:

(ii) S. No. 171A and the entries relating thereto shall be omitted:

B. in Schedule III - 9%. after S. No. 163A and entries relating thereto, the following S. Nos. and entries shall be inserted namely: -

" 163 B	3923 or 6305	Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods:
163C	6305 32 00	Flexible intermediate bulk containers".

2. This notification shall come into force with effect from the 1st day of January. 2020.

(By order of the Lieutenant-Governor)

SHURBIR SINGH. I.A.S

Secretary to Government (Finance)