GST – States – G.O. Ms. No. 14/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 14/2018-Puducherry GST (Rate) Puducherry, the 27th July, 2018 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 public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.12/2017-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, – (i) in the Table, – (a) against serial number 4, in the entry in column (3), the words Central Government, State Government, Union territory, lo
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ion, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use. Nil Nil ; (e) against serial number 14, in the entry in column (3), for the words declared tariff , the words value of supply shall be substituted; (t) against serial number 19A, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (g) against serial number 19B, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce Nil Nil ; (i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 31A Heading 9971 or Heading 9991 Ser
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) (4) (5) 47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India FSSAI to Food Business operators. Nil Nil ; (m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: (1) (2) (3) (4) (5) 55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil ; (n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation. – mining lease holder means a person who has been granted mining lease, quarry lease or li
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provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty. ; (o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 77A Heading 9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. Nil Nil ; (ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely:- (iv) For
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