THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body notification G.O. Ms. No. 12/2021-Puducherry GST (Rate), dated 30th September 2021

In exercise of the powers conferred by sub-section (1) of section ll of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), (hereafter in this notification referred to as ''the said Act"), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, on being satisfied that It is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the State tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate as specified in corresponding entry in column (4) of the aforesaid Table, namely:-

Table

Sl. No.	Chapter, Heading, Subheading or Tariff item	Description of Goods	Rate
(1)	(2)	(3)	(4)
1	30	Tocilizumab	Nil
2	30	Amphotericin B	Nil
3	30	Remdesivir	2.5%
4	30	Heparin (anti-coagulant)	2.5%
5	30	Itolizumab	2.5%
6	30	Posaconazole	2.5%
7	30	Infliximab	2.5%
8	30	Bamlanivimab & Etesevimab	2.5%
9	30	Casirivimab & Imdevimab	2.5%
10	30	2-Deoxy-D-Glucose	2.5%
11	30	Favipiravir	2.5%

2. This notification shall come into force from the 1st day of October, 2021 and remain in force upto and inclusive of the 31st December, 2021.

(By order of the Lieutenant-Governor)

Shurbir Singh, i.a.s.,

Commissioner-cum-Secretary to Government (Finance).