THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O. Ms. No. 3/2020-Puducherry GST (Rate), Dated 1st April 2020

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 Commercial Taxes Secretariat, Government of Puducherry 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%, serial number 187 and the entries relating thereto shall be omitted;

(b) in Schedule II - 6%,-

(i) after serial number 75 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

"75A.

3605 00 10

All goods";

(ii) serial numbers 202 and 203, and the entries relating thereto shall be omitted;

(c) in Schedule Ill - 9%,-

(i) serial number 73 and the entries relating thereto shall be omitted;

(ii) in serial number 379, for the entry in column (3), the entry "All goods" shall be substituted;

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

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance