Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
G.O. Ms. No. 39/2017-Puducherry GST (Rate) Dated:- 25-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 39/2017-Puducherry GST (Rate),
Puducherry, dated 25th 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, here
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ions produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the Jurisdictional Commissioner of the Central tax or the Commissioner of the State tax, as the case may be, may allow in this regard.
Explanation.-
(1) In this notification, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff
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