Seeks to amend notification No. 11\/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6%
G.O. Ms. No. 20\/2017-Puducherry GST (Rate) Dated:- 22-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES SECRETARIAT
\n[G.O. Ms. No. 20\/2017-Puducherry GST (Rate),
\nPuducherry, dated 22nd August 2017]
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necess<\/p>\n
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\nPublished by
\nAuthority
\nPrice 7-00
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\n\u00e0\u00ae\u00b5\u00e0\u00ae\u00bf\u00e0\u00ae\u00b2\u00e0\u00af\u02c6 :
\n7-00
\n\u00e0\u00ae\u017d\u00e0\u00ae\u00a3\u00e0\u00af\u008d
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\n\u00e0\u00ae\u0161\u00e0\u00af\u2020\u00e0\u00ae\u00b5\u00e0\u00af\u008d\u00e0\u00ae\u00b5\u00e0\u00ae\u00be\u00e0\u00ae\u00af\u00e0\u00af\u008d\u00e0\u00ae\u2022\u00e0\u00af\u008d\u00e0\u00ae\u2022\u00e0\u00ae\u00bf\u00e0\u00ae\u00b4\u00e0\u00ae\u00ae\u00e0\u00af\u02c6 2017 u
\n\u00e0\u00ae\u2020\u00e0\u00ae\u2022\u00e0\u00ae\u00b8\u00e0\u00af\u008d\u00e0\u00ae\u0178\u00e0\u00af\u008d \u00e0\u00ae\u00ae\u00e0\u00af\u20ac 22 2
\nNo.
\n135 Poudouch\u00c3\u00a9ry
\nMardi
\n22
\nAo\u00c3\u00bbt
\n2017 (31 Sravana 1939)
\nNo.
\nPuducherry
\nTuesday
\n22nd
\nAugust
\n2017
\nGOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES SECRETARIAT
\n[G.O. Ms. No. 20\/2017-Puducherry GST (Rate), Puducherry, dated 22nd August 2017]
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 9,
\nsub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of
\nsection 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017),
\nthe Lieutenant-Governor, Puducherry, on the recommendations of the Council, and
\non being satisfied that it is necessary in <\/p>\n
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\nremains of national importance, archaeological
\nexcavation, or antiquity specified under the
\nAncient Monuments and Archaeological Sites
\nand Remains Act, 1958 (24 of 1958);
\n(b) canal, dam or other irrigation works;
\n(c) pipeline, conduit or plant for (i) water supply(ii)
\nwater treatment, or (iii) sewerage treatment or
\ndisposal.
\n(iv) Composite supply of works contract as defined in
\nclause (119) of section 2 of the Puducherry Goods and
\nServices Tax Act, 2017, supplied by way
\nof construction, erection, commissioning, installation,
\ncompletion, fitting out, repair, maintenance, renovation,
\nor alteration of,-
\n(a) a road, bridge, tunnel, or terminal for road
\ntransportation for use by general public;
\n(b) a civil structure or any other original works
\npertaining to a scheme under Jawaharlal Nehru
\nNational Urban Renewal Mission or Rajiv
\nAwaas Yojana;
\n(c) a civil structure or any other original works
\npertaining to the “In-situ rehabilitation of
\nexisting sl<\/p>\n
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\nmetres per house in a housing project approved
\nby competent authority empowered under the
\n'Scheme of Affordable Housing in Partnership'
\nframed by the Ministry of Housing and Urban
\nPoverty Alleviation, Government of India;
\n(d) low cost houses up to a carpet area of 60 square
\nmetres per house in a housing project approved
\nby the competent authority under-
\n(1) the “Affordable Housing in
\nPartnership” component of the Housing
\nfor All (Urban) Mission\/Pradhan Mantri
\nAwas Yojana;
\n(2) any housing scheme of a State
\nGovernment;
\n(e) post-harvest
\nstorage infrastructure for
\nagricultural produce including a cold storage for
\nsuch purposes; or
\n(f) mechanised food grain handling system,
\nmachinery or equipment for units processing
\nagricultural produce as food stuff excluding
\nalcoholic beverages.
\n(vi) Construction services other than (i), (ii), (iii), (iv)
\nand (v) above.
\n6
\n9
\n1577
\n1578
\nLA GAZETTE DE L'ETAT
\n(ii) against serial number 8, for item (vi) in column (3) and<\/p>\n
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\nservices used in
\nsupplying
\nthe
\nservice has not been
\ntaken
\n[Please
\nrefer to
\nno.
\nExplanation
\n(iv)]
\nor
\nProvided that the
\ngoods
\ntransport
\nagency opting to
\npay state tax @ 6%
\nunder this entry
\nshall, thenceforth,
\nbe liable to pay state
\ntax @ 6% on all
\nthe services of GTA
\nsupplied by it.”;
\n[PART-I
\nPART-I]
\nLA GAZETTE DE L'ETAT
\n(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in
\ncolumns (3), (4) and (5), the following shall be substituted, namely:-
\n(3)
\n“(i) Renting of motorcab where the cost of fuel is
\nincluded in the consideration charged from the service
\nrecipient.
\n(4)
\n(5)
\nProvided that credit
\nof input tax charged
\non goods and
\nservices used in
\nsupplying
\nthe
\n2.5
\nservice has not been
\n6
\ntaken
\n[Please
\nrefer
\nto
\nExplanation
\nno.
\n(iv)]
\nor
\n-“;
\n(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in
\ncolumns (3), (4) and (5), the following shall be substituted, namely<\/p>\n
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\n(B) the Explanation shall be omitted;
\n(b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the
\nfollowing shall be substituted, namely:-
\n(3)
\n(4)
\n(5)
\n“(ii) Services by way of any treatment or process on goods
\nbelonging to another person, in relation to-
\n(a) printing of newspapers;
\n2.5
\n(b) printing of books (including Braille books), journals and
\nperiodicals.
\n(iii) Manufacturing services on physical inputs (goods) owned by
\nothers, other than (i) and (ii) above.
\n9
\n(vii) for serial number 27 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n(1)
\n“27
\n(2)
\nHeading
\n9989
\n(3)
\n(i) Services by way of printing of
\nnewspapers, books (including Braille books),
\njournals and periodicals, where only content
\nis supplied by the publisher and the physical
\ninputs including paper used for printing
\nbelong to the printer.
\n(4)
\n(5)
\n6
\n(ii) Other manufacturing services; publishing,
\nprint<\/p>\n
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