Seeks to amend notification No. 11\/2017- Puducherry GST (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
G.O. Ms. No. 01\/2018-Pudduchrry GST (Rate) Dated:- 25-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
=============
\nDocument 1
\nGOVERNMENT OF PUDUCHERRY
\n(Abstract)
\nCommercial Taxes – Puducherry Goods and Services Tax Act, 2017 – Amendment to notification on
\nState tax on services – Notification – Orders – Issued.
\nCOMMERCIAL TAXES SECRETARIAT
\nth
\nG.O. Ms. No. 1\/2018-Puducherry GST (Rate)
\nPuducherry, the 25 January, 2018
\nORDER:
\nThe following notification shall be published in the Official Gazette of the Government of
\nPuducherry.
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,
\nsub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services
\nTax Act,<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a civil structure or any other original works pertaining to the “Economically = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Central Government, State = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ituted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n arged on goods (other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (B) in item (vi), after the brackets and figures “(iii)”, the brackets and figures “(iiia),” shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No. 11\/2017- Puducherry GST (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.G.O. Ms. No. 01\/2018-Pudduchrry GST (Rate) Dated:- 25-1-2018 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGST============= Document 1 GOVERNMENT OF PUDUCHERRY (Abstract) Commercial Taxes – … Continue reading “Seeks to amend notification No. 11\/2017- Puducherry GST (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10569","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10569"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10569\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nWeaker Section (EWS) houses” constructed under the Affordable Housing in
\npartnership by State or Union territory or local authority or urban development
\nauthority under the Housing for All (Urban) Mission\/ Pradhan Mantri Awas Yojana
\n(Urban);
\n(db) a civil structure or any other original works pertaining to the “houses constructed
\nor acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section
\n(EWS)\/Lower Income Group (LIG)\/ Middle Income Group-1 (MIG-1)\/ Middle Income
\nGroup-2 (MIG-2)” under the Housing for All (Urban) Mission\/ Pradhan Mantri Awas
\nYojana (Urban);';
\n-2-
\n(III)
\nafter sub-item (f), the following sub-items shall be inserted, namely: –
\n“(g) a building owned by an entity registered under section 12AA of the Income Tax
\nAct, 1961 (43 of 1961), which is used for carrying out the activities of providing,
\ncentralised cooking or distribution, for mid-day meals under the mi<\/p>\n
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\nGovernment, Union territory, a local
\nauthority, a Governmental Authority or a
\nGovernment Entity.
\n(x) Composite supply of works contract as
\ndefined in clause (119) of section 2 of the
\nPuducherry Goods and Services Tax Act,
\n2017 provided by a sub-contractor to the
\nmain contractor providing services
\nspecified in item (vii) above to the Central
\nGovernment, State Government, Union
\nterritory, a local authority, a Governmental
\nAuthority or a Government Entity.
\n(xi) Services by way of house-keeping,
\nsuch as plumbing, carpentering, etc. where
\nthe person supplying such service through
\nelectronic commerce operator is not liable
\nfor registration under sub-section (1) of
\nsection 22 of the Puducherry Goods and
\nServices Tax Act, 2017.
\n(xii) Construction services other than (i),
\n(ii), (iii), (iv), (v), (vi), (vii), (viii), (ix),
\n(x)and (xi) above.
\n(4)
\n6
\n2.5
\n2.5
\n9
\n(5)
\nProvided that where the services are
\nsupplied to a Government Entity,
\nthey s<\/p>\n
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\n(3)
\n“(ii) Time charter of vessels for
\ntransport of goods.
\n(4)
\n2.5
\n(5)
\nProvided that credit of input tax
\ncharged on goods (other than on
\nships, vessels including bulk
\ncarriers and tankers) has not been
\ntaken
\n[Please refer to Explanation no.
\n(iv)].
\n(d)
\n(iii) Rental services of transport
\nvehicles with or without operators,
\nother than (i) and (ii) above.
\n9
\nfor serial number 16 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n(1) (2)
\n“16 Heading
\n9972
\n(3)
\n(4) (5)
\n(i) Services by the Central Government, State
\nGovernment, Union territory or local authority to
\ngovernmental authority or government entity, by way Nil
\nof lease of land.
\n(ii) Supply of land or undivided share of land by way
\nof lease or sub lease where such supply is a part of
\ncomposite supply of construction of flats, etc.
\nspecified in the entry in column (3), against serial
\nnumber3,at item (i); sub-item (b), sub-item (c), sub-
\nitem (d),sub-item (da) <\/p>\n
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\nthan on ships, vessels
\nincluding bulk carriers and
\ntankers) has not been taken
\n[Please refer to Explanation
\nno. (iv)].
\ngoods involving
\ntransfer of title
\nin goods.
\n(f)
\nin serial number 23, against item (i) in column (3), in condition 1 in column (5),after the words
\n“supplying the service”, the words and brackets “, other than the input tax credit of input
\nservice in the same line of business (i.e. tour operator service procured from another tour
\noperator)” shall be inserted;
\n(g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns
\n(3), (4) and (5), the following shall be substituted, namely: –
\n(3)
\n“(ii) Services by way of house-keeping, such as
\nplumbing, carpentering, etc. where the person supplying
\nsuch service through electronic commerce operator is
\nnot liable for registration under sub-section (1) of
\nsection 22 of the Puducherry Goods and Services Tax
\nAct, 2017.
\n(iii) Support services other than<\/p>\n
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\nwhere the person supplying such service
\nthrough electronic commerce operator is
\nnot liable for registration under sub-
\nsection (1) of section 22 of the Puducherry
\nGoods and Services Tax Act, 2017.
\n(ii) Maintenance, repair and installation
\n(except construction) services, other than
\n(i) above.
\n(4)
\n(5)
\nProvided that credit
\n2.5
\n9
\nof input tax charged
\non goods and services
\nhas not been taken
\n[Please refer to
\nExplanation no. (iv)].
\n(j)
\nagainst serial number 26, in column (3),-
\n(A) in item (i),after sub-item (e), the following sub-item shall be inserted, namely: –
\n“(ea) manufacture of leather goods or footwear falling under Chapter 42or 64 in the First
\nSchedule to the Customs Tariff Act, 1975 (51 of 1975) respectively;”;
\n(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall
\nbe substituted, namely: –
\n“(iii) Tailoring services.
\n(3)
\n(4) (5)
\n2.5
\n(iv) Manufacturing services on physical inputs (goods) owned by others,
\no<\/p>\n
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\nbe inserted;
\n(ii) for paragraph 2, the following shall be substituted, namely: –
\nTo
\n“2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-
\nitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and
\nsub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above,
\ninvolving transfer of land or undivided share of land, as the case may be, the value of such supply
\nshall be equivalent to the total amount charged for such supply less the value of transfer of land or
\nundivided share of land, as the case may be, and the value of such transfer of land or undivided
\nshare of land, as the case may be, in such supply shall be deemed to be one third of the total
\namount charged for such supply.
\nExplanation. \u2013For the purposes of this paragraph, \u201ctotal am<\/p>\n
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