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, -

(i) in Schedule-I - 2.5%, against S.No. 91A, in column (3), for the entry, the following entry shall be substituted, namely:-

"Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled";

(ii) in Schedule-II - 6%, after S.No. 186 and entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(iii) in Schedule-III - 9%, against S.No. 302A, in column (3), at the end, the brackets and words "[other than pencil sharpeners]" shall be inserted.

2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2023.

(By order of the Lieutenant-Governor)

M. Raju, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).