Seeks to amend notification no. 1/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
G.O. Ms. No. 27/2017-Puducherry GST (Rate) Dated:- 3-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
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
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No. 100 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"100A
2106
Roasted Gram" ;
(v) in S. No. 105, 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;
(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 addit
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l" ;
(xiii) after S. No. 257 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"257A
9404
Cotton quilts of sale value not exceeding ₹ 1,000 per piece" ;
(xiv) 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,", sha
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or
(b) bearing a brand name on which an actionable claim or enforceable right in a Court of Law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the 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 numbe
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e words "Sand lime bricks" the words "or Stone inlay work" shall be inserted;
(xv) after S. No. 176 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"176A
6802
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, 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
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antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)";
(C) in Schedule 111-9%,-
(i) in S. No. 23, in column (3), for the words and bracket "Diabetic foods;[other than Namkeens", the words and bracket, "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 "
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uted;
(xii) after S. No. 449 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"449A
9613
Kitchen gas lighters" ;
(D) in Schedule-IV-14%,-
(i) in S. No. 9, in column (3), the words, "Custard powder" shall be omitted;
(ii) in S. No. 45, in column (3), 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 s
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ot;, the words, "other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds", shall be substituted;
(F) in Schedule-VI-0.125%.-
in S. No. 1, for the entry in column (3), the entry, "Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including 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)
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