In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) 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 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:-
In the said notification, -
a. in Schedule I - 2.5%, -
(i) S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be omitted;
b. in Schedule II - 6%, -
(i) S.No. 132A and the entries relating thereto shall be omitted;
(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(iii) S.No. 132B and the entries relating thereto shall be omitted;
(iv) after S.No. 132B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(v) S.No. 132C and the entries relating thereto shall be omitted;
(vi) after S.No. 132C and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(vii) S.No. 132D and the entries relating thereto shall be omitted;
(viii) against S.No. 139, in column (3), for the entry, the entry "Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics." shall be substituted;
(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-
(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-
(xii) against S.No. 154, in column (3), for the entry, the entry "Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles." shall be substituted;
(xiii) against S.No. 155, in column (3), for the entry, the entry "Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included." shall be substituted;
(xiv) against S.No. 156, in column (3),for the entry, the entry "Embroidery in the piece, in strips or in motifs." shall be substituted;
(xv) against S.No. 168, in column (3), for the words "this Chapter", the word and the figure "Chapter 59" shall be substituted;
(xvi) after S.No. 168 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
(xvii) against S.No. 169, in column (3), for the entry, the entry "Articles of apparel and clothing accessories, knitted or crocheted." shall be substituted;
(xviii) against S.No. 170, in column (3), for the entry, the entry "Articles of apparel and clothing accessories, not knitted or crocheted." shall be substituted;
(xix) S.No. 171 and the entries relating thereto shall be omitted;
(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
c. in Schedule III - 9%, -
(i) S.Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted.
2. This notification shall come into force on the lstday of January, 2022, unless otherwise stated.
(By order of the Lieutenant-Governor)
Prashant Goyal
Development Commissioner -cum-
Principal Secretary to Government (Finance)
CORRIGENDUM No. 6184-C/CTD/GST Cell/2018. , dated 31st December 2021.
In the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 14/2021-Puducherry GST (Rate), dated the 7th December, 2021, published in the Gazette of Puducherry, Extraordinary Part I, No. 294, dated the 7th December, 2021,-
(i) at page 3574, in line 11, for '6305' read '6305 [other than 63053200]';
(ii) at page 3574, in line 11, for 'Sacks and bags, of a kind used for the packing of goods.' read 'Sacks and bags, of a kind used for the packing of goods [other than 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 and flexible intermediate bulk containers].'.
Prashant Goyal,
Development Commissioner-cum-
Principal Secretary to Government (Finance).