GST – States – G.O. Ms. No. 27/2017-Puducherry GST (Rate) – Dated:- 3-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 27/2017-Puducherry GST (Rate), Puducherry, dated 3rd October 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 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 amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:- In the said notification,- (A) in Schedule I-2.5%,- (i) against Serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words "put up in unit container and bearing a registered brand name
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"[other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]", shall be omitted; (vi) in S. No. 106, in column (3), the brackets and words, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]", shall be omitted; (vii) in S. No. 107, in column (3), for the words, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake", the words "other than cotton seed oil cake]", shall be substituted; (viii) in S. No. 185, for the entry in column (3), the entry "Agarbatti, lobhan, dhoopbatt
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v) after S. No. 259 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:- "259A 9601 Worked corals other than articles of coral"; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- "260 9603 (other than 9603 1000). Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]" ; (xvi) after S. No. 263 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:- "263A Any chapter Rosaries, prayer beads or Hawansamagri" ; (B) in Schedule II-6%,- (i) in S. No. 15, in column (3), the word "walnuts,", shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure "dried fruits of Chapter 8", the words, figure and brackets, "dried fruits of Chapter 8 [other than tamarind, dried]", shall be substituted: (iii) in S. No.
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conditions as specified in the ANNEXURE]", shall be substituted; (vi) in S. No. 73, in column (3), for the word "agarbattis", the words, "agarbattis, lobhan, dhoopbatti, dhoop, sambhrani", shall be substituted; (vii) after S. No. 85 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:- "85A 4016 Rubber bands"; (viii) after S. No. 92 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:- "92A 44, 68, 83. Idols of wood, stone [including marble] and metals [other than those made of precious metals]"; (ix) after S. No. 99 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:- "99A 4419 Tableware and Kitchen ware of wood" ; (x) in S. No. 128, in column (3), for the words "similar documents of title", the words and brackets, "similar documents of title [other than Duty C
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or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone"; (xvi) after S.No. 177 and the entries relating thereto, the following Serial numbers and the entries shall be inserted, namely:- "177A 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic. 177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. 177D 6913 Statues and other ornamental articles"; (xvii) after S. No. 189 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:- "189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or simila
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ket, "Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens", shall be substituted; (ii) in S. No. 111, in column (3), for the words "Plastic Tarpaulin", the words, "Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats", shall be substituted; (iii) after S. No. 123 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:- "123A 4016 Rice rubber rolls for paddy de-husking machine"; (iv) S. No. 140 and the entries thereof shall be omitted; (v) in S. No. 157, in column (3), for the words "Braille paper", the words "Braille paper, kites, paper mache articles" shall be substituted; (vi) in S. No. 172, in column (3), for the words, "of felt", the words and brackets, "of felt [other than textile caps]", shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304
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for the words, " plastic tarpaulins", the words "plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats", shall be substituted; (iii) in S. No. 49, in column (3), for the words, "other than erasers", the words, "other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine", shall be substituted; (iv) in S. No. 70, in column (3), for the words, "of other calcareous stone", the words and brackets, "of [other calcareous stone (other than statues), statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]", shall be substituted; (v) in S. No. 85, the words, "; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods", shall be omitted; (vi) S. No. 87 and the entries thereof shall
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ng unsorted diamonds", shall be substituted; (G) in the Explanation, for clause (ii), the following shall be substituted, namely:- "(ii) (a) The phrase "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. (b) The phrase "registered brand name" means,- (A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999, irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on the 15th May 2017 under the Copyright Act, 1957(Central Act 14 of 1957); (C) a brand registered as on the 15th May 2017 under any law for the time being in force in any ot
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