THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O. Ms. No. 2/2021-Puducherry GST (Rate), Dated 2nd June 2021

In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 11/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:-

In the said notification, in the Table,-

(i) in serial number 3,against items (i), (ia), (ib), (ic) and (id) in column (3), in the conditions in column (5), in sub-clause (ii) of the fourth proviso, after the words "developer- promoter to him", the following words shall be inserted, namely:-

"and utilise the same notwithstanding anything contained in the first proviso,"

(ii) in serial number 25, after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely-

(3)	(4)	(5)
"(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts.	2.5	-"

(iii) in serial number 25, in item (ii) in column (3), for the word, brackets and figures "and (ia)", the word, brackets and figures ",(ia) and (ib)" shall be substituted.

2. This notification shall come into force on the 2nd day of June, 2021.

(By order of the Lieutenant-Governor)

Shurbir Singh, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).