In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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) against S.No. 102A, in column (3), for the entry, the following entry shall be substituted, namely:-

"Ethyl alcohol supplied to Oil Marketing Companies or Petroleum Refineries for blending with motor spirit (petrol)";

(ii) against S.No. 103A, in column (3), for the entry, the following entry shall be substituted, namely:-

"Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, deoiled cake]";

(B) in Schedule II -6% -

(i) against S.No. 48, in column (3), for the entry, the following entry shall be substituted, namely:-

"Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]";

(ii) against S.No. 180, in column (3). for the entry, the following entry shall be substituted, namely:-

"Mathematical boxes, geometry boxes and colour boxes";

(C) in Schedule III - 9% against S.No. 25, in column (3), for the entry, the following entry shall be substituted, namely:-

"Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum Refineries for blending with motor spirit (petrol)]".

2. This Notification shall be deemed to have come into force on the 0lst day of January 2023.

(By order of the Lieutenant-Governor)

M. Raju, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).