Seeks to amend notification No. 12/2017- Puducherry GST (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
G.O. Ms. No. 02/2018-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
exempted services – Notification – Orders – Issued.
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No. 2 /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 11 of the Puducherry Goods
and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on being
satisfied that it is necessary in the publi
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a Governmental authority or a Government
Entity by way of any activity in relation to any
function entrusted to a Panchayat under article
243G of the Constitution or in relation to any
function entrusted to a Municipality under article
243 W of the Constitution.
(4)
(5)
Nil
Nil”;
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(c) against serial number 16, in the entry in column (3), for the words “one year”, the words “three
years” shall be substituted;
(d) after serial number 19 and the entries relating thereto, the following serial number and entries
shall be inserted, namely: –
(1)
“19A
(2)
Heading
9965
19B
Heading
9965
(3)
(4)
Services by way of transportation Nil
of goods by an aircraft from
customs station of clearance in
India to a place outside India.
Services by way of transportation Nil
of goods by a vessel from customs
station of clearance in India to a
place outside India.
(5)
Nothing contained in this
serial number shall apply
after the 30th day of
September, 2018.
Nothing con
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the words “two lakhs” shall be substituted;
(h) after serial number 36 and the entries relating thereto, the following serial number and entries
shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“36A
Heading
Services by way of reinsurance of the insurance Nil
9971 or schemes specified in serial number 35 or 36.
Nil”;
Heading
9991
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(i) after serial number 39 and the entries relating thereto, the following serial number and entries
shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“39A
Heading
9971
Services by an intermediary of financial services Nil
located in a multi services SEZ with International
Financial Services Centre (IFSC) status to a
customer located outside India for international
financial services in currencies other than Indian
rupees (INR).
Nil”;
Explanation.- For the purposes of this entry, the
intermediary of financial services in IFSC is a
person,-
(i) who is permitted or recognised as such by the
Government of India or any Regu
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Union territory, local authority,
Governmental Authority or Government Entity;”;
(iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:-
“(iii) the Central Government, State Government, Union territory, local authority,
Governmental Authority or Government Entity.”;
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(k) after serial number 53 and the entries relating thereto, the following serial number and entries
shall be inserted, namely: –
(1)
“53A
(2)
(3)
(4)
(5)
Heading
9985
Services by way of fumigation in a warehouse of Nil
agricultural produce.
Nil”;
(1) against serial number 54, in the entry in column (3), after item (g), the following item shall be
inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(m) against serial number 60, in the entry in column (3), the words “the Ministry of External
Affairs,” shall be omitted;
(n) after serial number 65 and the entries relating thereto, the following serial number and entries
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ly to an
institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
or
(ii) education as a part of an approved vocational education course.”;
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(p) against serial number 77, in the entry in column (3), in item (c), for the words “five thousand”,
the words “seven thousand five hundred” shall be substituted;
(q) against serial number 81, for the entry in column (3), the following entry shall be substituted,
namely: –
“Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other
than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium,
where the consideration for right to admission to the events or places as referred to in items
(a), (b), (c) or (d) above is not more than Rs 500 per person.”.
(By order of the Lieutenant-Governor)
Dr. V.CANDA
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