Seeks to amend notification No. 12\/2017- Puducherry GST (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
G.O. Ms. No. 02\/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
\nexempted services – Notification – Orders – Issued.
\nCOMMERCIAL TAXES SECRETARIAT
\nG.O. Ms. No. 2 \/2018-Puducherry GST (Rate)
\nPuducherry, the 25
\nJanuary, 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 11 of the Puducherry Goods
\nand Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on being
\nsatisfied that it is necessary in the publi<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a Governmental authority or a Government = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nthe words “two lakhs” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Union territory, local authority, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ly to an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No. 12\/2017- Puducherry GST (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.G.O. Ms. No. 02\/2018-Pudduchrry GST (Rate) Dated:- 25-1-2018 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGST============= Document 1 GOVERNMENT OF PUDUCHERRY (Abstract) Commercial Taxes – Puducherry Goods and … Continue reading “Seeks to amend notification No. 12\/2017- Puducherry GST (Rate) so as to exempt certain 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-10572","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10572","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=10572"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10572\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nEntity by way of any activity in relation to any
\nfunction entrusted to a Panchayat under article
\n243G of the Constitution or in relation to any
\nfunction entrusted to a Municipality under article
\n243 W of the Constitution.
\n(4)
\n(5)
\nNil
\nNil”;
\n-2-
\n(c) against serial number 16, in the entry in column (3), for the words “one year”, the words “three
\nyears” shall be substituted;
\n(d) after serial number 19 and the entries relating thereto, the following serial number and entries
\nshall be inserted, namely: –
\n(1)
\n“19A
\n(2)
\nHeading
\n9965
\n19B
\nHeading
\n9965
\n(3)
\n(4)
\nServices by way of transportation Nil
\nof goods by an aircraft from
\ncustoms station of clearance in
\nIndia to a place outside India.
\nServices by way of transportation Nil
\nof goods by a vessel from customs
\nstation of clearance in India to a
\nplace outside India.
\n(5)
\nNothing contained in this
\nserial number shall apply
\nafter the 30th day of
\nSeptember, 2018.
\nNothing con<\/p>\n
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\n(h) after serial number 36 and the entries relating thereto, the following serial number and entries
\nshall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“36A
\nHeading
\nServices by way of reinsurance of the insurance Nil
\n9971 or schemes specified in serial number 35 or 36.
\nNil”;
\nHeading
\n9991
\n-3-
\n(i) after serial number 39 and the entries relating thereto, the following serial number and entries
\nshall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“39A
\nHeading
\n9971
\nServices by an intermediary of financial services Nil
\nlocated in a multi services SEZ with International
\nFinancial Services Centre (IFSC) status to a
\ncustomer located outside India for international
\nfinancial services in currencies other than Indian
\nrupees (INR).
\nNil”;
\nExplanation.- For the purposes of this entry, the
\nintermediary of financial services in IFSC is a
\nperson,-
\n(i) who is permitted or recognised as such by the
\nGovernment of India or any Regu<\/p>\n
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\nGovernmental Authority or Government Entity;”;
\n(iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:-
\n“(iii) the Central Government, State Government, Union territory, local authority,
\nGovernmental Authority or Government Entity.”;
\n-4-
\n(k) after serial number 53 and the entries relating thereto, the following serial number and entries
\nshall be inserted, namely: –
\n(1)
\n“53A
\n(2)
\n(3)
\n(4)
\n(5)
\nHeading
\n9985
\nServices by way of fumigation in a warehouse of Nil
\nagricultural produce.
\nNil”;
\n(1) against serial number 54, in the entry in column (3), after item (g), the following item shall be
\ninserted, namely:-
\n“(h) services by way of fumigation in a warehouse of agricultural produce.”;
\n(m) against serial number 60, in the entry in column (3), the words “the Ministry of External
\nAffairs,” shall be omitted;
\n(n) after serial number 65 and the entries relating thereto, the following serial number and entries\n<\/p>\n
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\ninstitution providing services by way of,-
\n(i) pre-school education and education up to higher secondary school or equivalent;
\nor
\n(ii) education as a part of an approved vocational education course.”;
\n-5-
\n(p) against serial number 77, in the entry in column (3), in item (c), for the words “five thousand”,
\nthe words “seven thousand five hundred” shall be substituted;
\n(q) against serial number 81, for the entry in column (3), the following entry shall be substituted,
\nnamely: –
\n“Services by way of right to admission to-
\n(a) circus, dance, or theatrical performance including drama or ballet;
\n(b) award function, concert, pageant, musical performance or any sporting event other
\nthan a recognised sporting event;
\n(c) recognised sporting event;
\n(d) planetarium,
\nwhere the consideration for right to admission to the events or places as referred to in items
\n(a), (b), (c) or (d) above is not more than Rs 500 per person.”.
\n(By order of the Lieutenant-Governor)
\nDr. V.CANDA<\/p>\n
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