Seeks to amend notification No. 11/2017- Puducherry GST (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
G.O. Ms. No. 01/2018-Pudduchrry GST (Rate) Dated:- 25-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
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Document 1
GOVERNMENT OF PUDUCHERRY
(Abstract)
Commercial Taxes – Puducherry Goods and Services Tax Act, 2017 – Amendment to notification on
State tax on services – Notification – Orders – Issued.
COMMERCIAL TAXES SECRETARIAT
th
G.O. Ms. No. 1/2018-Puducherry GST (Rate)
Puducherry, the 25 January, 2018
ORDER:
The following notification shall be published in the Official Gazette of the Government of
Puducherry.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,
sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services
Tax Act,
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a civil structure or any other original works pertaining to the “Economically
Weaker Section (EWS) houses” constructed under the Affordable Housing in
partnership by State or Union territory or local authority or urban development
authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana
(Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed
or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section
(EWS)/Lower Income Group (LIG)/ Middle Income Group-1 (MIG-1)/ Middle Income
Group-2 (MIG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas
Yojana (Urban);';
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(III)
after sub-item (f), the following sub-items shall be inserted, namely: –
“(g) a building owned by an entity registered under section 12AA of the Income Tax
Act, 1961 (43 of 1961), which is used for carrying out the activities of providing,
centralised cooking or distribution, for mid-day meals under the mi
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he Central Government, State
Government, Union territory, a local
authority, a Governmental Authority or a
Government Entity.
(x) Composite supply of works contract as
defined in clause (119) of section 2 of the
Puducherry Goods and Services Tax Act,
2017 provided by a sub-contractor to the
main contractor providing services
specified in item (vii) above to the Central
Government, State Government, Union
territory, a local authority, a Governmental
Authority or a Government Entity.
(xi) Services by way of house-keeping,
such as plumbing, carpentering, etc. where
the person supplying such service through
electronic commerce operator is not liable
for registration under sub-section (1) of
section 22 of the Puducherry Goods and
Services Tax Act, 2017.
(xii) Construction services other than (i),
(ii), (iii), (iv), (v), (vi), (vii), (viii), (ix),
(x)and (xi) above.
(4)
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2.5
2.5
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(5)
Provided that where the services are
supplied to a Government Entity,
they s
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ituted, namely: –
(3)
“(ii) Time charter of vessels for
transport of goods.
(4)
2.5
(5)
Provided that credit of input tax
charged on goods (other than on
ships, vessels including bulk
carriers and tankers) has not been
taken
[Please refer to Explanation no.
(iv)].
(d)
(iii) Rental services of transport
vehicles with or without operators,
other than (i) and (ii) above.
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for serial number 16 and the entries relating thereto, the following shall be substituted,
namely:-
(1) (2)
“16 Heading
9972
(3)
(4) (5)
(i) Services by the Central Government, State
Government, Union territory or local authority to
governmental authority or government entity, by way Nil
of lease of land.
(ii) Supply of land or undivided share of land by way
of lease or sub lease where such supply is a part of
composite supply of construction of flats, etc.
specified in the entry in column (3), against serial
number3,at item (i); sub-item (b), sub-item (c), sub-
item (d),sub-item (da)
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arged on goods (other
than on ships, vessels
including bulk carriers and
tankers) has not been taken
[Please refer to Explanation
no. (iv)].
goods involving
transfer of title
in goods.
(f)
in serial number 23, against item (i) in column (3), in condition 1 in column (5),after the words
“supplying the service”, the words and brackets “, other than the input tax credit of input
service in the same line of business (i.e. tour operator service procured from another tour
operator)” shall be inserted;
(g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns
(3), (4) and (5), the following shall be substituted, namely: –
(3)
“(ii) Services by way of house-keeping, such as
plumbing, carpentering, etc. where the person supplying
such service through electronic commerce operator is
not liable for registration under sub-section (1) of
section 22 of the Puducherry Goods and Services Tax
Act, 2017.
(iii) Support services other than
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.
where the person supplying such service
through electronic commerce operator is
not liable for registration under sub-
section (1) of section 22 of the Puducherry
Goods and Services Tax Act, 2017.
(ii) Maintenance, repair and installation
(except construction) services, other than
(i) above.
(4)
(5)
Provided that credit
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of input tax charged
on goods and services
has not been taken
[Please refer to
Explanation no. (iv)].
(j)
against serial number 26, in column (3),-
(A) in item (i),after sub-item (e), the following sub-item shall be inserted, namely: –
“(ea) manufacture of leather goods or footwear falling under Chapter 42or 64 in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) respectively;”;
(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall
be substituted, namely: –
“(iii) Tailoring services.
(3)
(4) (5)
2.5
(iv) Manufacturing services on physical inputs (goods) owned by others,
o
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(B) in item (vi), after the brackets and figures “(iii)”, the brackets and figures “(iiia),” shall
be inserted;
(ii) for paragraph 2, the following shall be substituted, namely: –
To
“2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-
item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and
sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above,
involving transfer of land or undivided share of land, as the case may be, the value of such supply
shall be equivalent to the total amount charged for such supply less the value of transfer of land or
undivided share of land, as the case may be, and the value of such transfer of land or undivided
share of land, as the case may be, in such supply shall be deemed to be one third of the total
amount charged for such supply.
Explanation. –For the purposes of this paragraph, “total am
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