THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
-

Body NOTIFICATION No. 17/2023-Puducherry GST (Rate), G.O. Ms. No. 42, dated 30th October, 2023

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 LieutenantGovernor, Puducherry, on the recommendations of ihe 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 (Pale), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-1, No. 95, dated 29th June. 2017, namely: -

In the said notification, -

(A) in Schedule I - 2.5%, -

(i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1)	(2)	(3)
"92A.	1703	Molasses";

(ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)	(2)	(3)
"96A.	1901	Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled";

(B) in Schedule III - 9%,

(i) against S. No. 13, in column (3), for the words and figures "of heading 1905", the words and figures "of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled " shall be substituted;

(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1)	(2)	(3)
"25A.	2207 10 12	Spirits for industrial use";

(C) in Schedule IV - 14%, S. No. 1 and the entries relating thereto shall be omitted.

2. This notification shall come into force with effect from the 20th day of October, 2023.

(By order of the Lieutenant-Governor)

(L. MOHAMED MANSOOR)

Additional Secretary to Government (CT)