Seeks to amend notification No. 11/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6%
G.O. Ms. No. 20/2017-Puducherry GST (Rate) Dated:- 22-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 20/2017-Puducherry GST (Rate),
Puducherry, dated 22nd August 2017]
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, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necess
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Y
Published by
Authority
Price 7-00
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No.
135 Poudouchéry
Mardi
22
Août
2017 (31 Sravana 1939)
No.
Puducherry
Tuesday
22nd
August
2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 20/2017-Puducherry GST (Rate), Puducherry, dated 22nd August 2017]
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, 2017 (Act No. 6 of 2017),
the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and
on being satisfied that it is necessary in
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rchaeological site or
remains of national importance, archaeological
excavation, or antiquity specified under the
Ancient Monuments and Archaeological Sites
and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply(ii)
water treatment, or (iii) sewerage treatment or
disposal.
(iv) Composite supply of works contract as defined in
clause (119) of section 2 of the Puducherry Goods and
Services Tax Act, 2017, supplied by way
of construction, erection, commissioning, installation,
completion, fitting out, repair, maintenance, renovation,
or alteration of,-
(a) a road, bridge, tunnel, or terminal for road
transportation for use by general public;
(b) a civil structure or any other original works
pertaining to a scheme under Jawaharlal Nehru
National Urban Renewal Mission or Rajiv
Awaas Yojana;
(c) a civil structure or any other original works
pertaining to the “In-situ rehabilitation of
existing sl
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60 square
metres per house in a housing project approved
by competent authority empowered under the
'Scheme of Affordable Housing in Partnership'
framed by the Ministry of Housing and Urban
Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 square
metres per house in a housing project approved
by the competent authority under-
(1) the “Affordable Housing in
Partnership” component of the Housing
for All (Urban) Mission/Pradhan Mantri
Awas Yojana;
(2) any housing scheme of a State
Government;
(e) post-harvest
storage infrastructure for
agricultural produce including a cold storage for
such purposes; or
(f) mechanised food grain handling system,
machinery or equipment for units processing
agricultural produce as food stuff excluding
alcoholic beverages.
(vi) Construction services other than (i), (ii), (iii), (iv)
and (v) above.
6
9
1577
1578
LA GAZETTE DE L'ETAT
(ii) against serial number 8, for item (vi) in column (3) and
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and
services used in
supplying
the
service has not been
taken
[Please
refer to
no.
Explanation
(iv)]
or
Provided that the
goods
transport
agency opting to
pay state tax @ 6%
under this entry
shall, thenceforth,
be liable to pay state
tax @ 6% on all
the services of GTA
supplied by it.”;
[PART-I
PART-I]
LA GAZETTE DE L'ETAT
(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
“(i) Renting of motorcab where the cost of fuel is
included in the consideration charged from the service
recipient.
(4)
(5)
Provided that credit
of input tax charged
on goods and
services used in
supplying
the
2.5
service has not been
6
taken
[Please
refer
to
Explanation
no.
(iv)]
or
-“;
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely
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f Act, 1975 (51 of 1975);”;
(B) the Explanation shall be omitted;
(b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely:-
(3)
(4)
(5)
“(ii) Services by way of any treatment or process on goods
belonging to another person, in relation to-
(a) printing of newspapers;
2.5
(b) printing of books (including Braille books), journals and
periodicals.
(iii) Manufacturing services on physical inputs (goods) owned by
others, other than (i) and (ii) above.
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(vii) for serial number 27 and the entries relating thereto, the following shall be substituted,
namely:-
(1)
“27
(2)
Heading
9989
(3)
(i) Services by way of printing of
newspapers, books (including Braille books),
journals and periodicals, where only content
is supplied by the publisher and the physical
inputs including paper used for printing
belong to the printer.
(4)
(5)
6
(ii) Other manufacturing services; publishing,
print
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