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 LieutenantGovernor, 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 (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 Schedule, -
(i) against S. No. 22, for the entry in column (2), the entry "0303, 0304, 0305, 0306, 0307, 0308, 0309" shall be substituted;
(ii) against S. No. 43B, in column (3), for the entry, the entry "Vegetables provisionally preserved, but, unsuitable in that state for immediate consumption" shall be substituted;
(iii) against S. No. 49, in column (3), for the entry, the entry "Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Cola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled" shall be substituted;
(iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely:-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]";
(v) S. No. 101 and the entries relating thereto shall be omitted;
(vi) against S. No. 141, for the entry in column (2), the entry "8807" shall be substituted;
2. This notification shall come into force on the 1st day of January, 2022.
(By order of the Lieutenant-Governor)
Prashant Goyal,
Development Commissioner-cum-
Principal Secretary to Government (Finance).