THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Notification G.O. Ms. No. 9/2021-Puducherry GST (Rate), dated 30th September 2021

In exercise of the powers conferred by sub-section (1) of section 11 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.2/2017- Puducherry GST (Pate), 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 Schedule, for S. No. 86 and the entries relating thereto, the following S. No, and entries thereto shall be substituted, namely: -

"86.

1209

Seeds, fruit and spores, of a kind used for sowing

Explanation: This entry does not cover seeds meant for any use other than sowing.";

2. This notification shall come into force on the 1st day of October, 2021,

(By order of the Lieutenant-Governor)

Shurbir Singh, i.a.s.,

Commissioner-cum-Secretary to Government (Finance).