{"id":13028,"date":"2018-07-27T00:00:00","date_gmt":"2018-07-26T18:30:00","guid":{"rendered":""},"modified":"2018-07-27T00:00:00","modified_gmt":"2018-07-26T18:30:00","slug":"amendment-to-notification-g-o-ms-no-12-2017-puducherry-gst-rate-dated-the-29th-june-2017-on-exempted-services","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13028","title":{"rendered":"Amendment to notification G.O. Ms. No.12\/2017-Puducherry GST (Rate), dated the 29th June, 2017 on exempted services."},"content":{"rendered":"<p>Amendment to notification G.O. Ms. No.12\/2017-Puducherry GST (Rate), dated the 29th June, 2017 on exempted services.<br \/>G.O. Ms. No. 14\/2018-Puducherry GST (Rate) Dated:- 27-7-2018 Puducherry SGST<br \/>GST &#8211; States<br \/>Puducherry SGST<br \/>Puducherry SGST<br \/>GOVERNMENT OF PUDUCHERRY<br \/>\nCOMMERCIAL TAXES SECRETARIAT<br \/>\nG.O. Ms. No. 14\/2018-Puducherry GST (Rate)<br \/>\nPuducherry, the 27th July, 2018<br \/>\nNOTIFICATION<br \/>\nIn 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, nam<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126084\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ng thereto, the following serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;10A<br \/>\nHeading 9954<br \/>\nServices supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.<br \/>\nNil<br \/>\nNil&#8221;;<br \/>\n (e) against serial number 14, in the entry in column (3), for the words &#8220;declared tariff&#8221;, the words &#8220;value of supply&#8221; shall be substituted;<br \/>\n (t) against serial number 19A, in the entry in column (5), for the figures &#8220;2018&#8221;, the figures&#8221;2019&#8243; shall be substituted;<br \/>\n (g) against serial number 19B, in the entry in column (5), for the figures&#8221;2018&#8243;, the figures&#8221;2019&#8243; shall be substituted;<br \/>\n (h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;24A<br \/>\nHeading 9967 or Heading 9985<br \/>\nServices by wa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126084\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nNil&#8221;;<br \/>\n (k) against serial number 36A, in the entry in column (3), after figures &#8220;36&#8221;, the word and figures &#8220;or 40&#8221; shall be inserted;<br \/>\n (l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;47A<br \/>\nHeading 9983 or Heading 9991<br \/>\nServices 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.<br \/>\nNil<br \/>\nNil&#8221;;<br \/>\n (m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely:<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;55A<br \/>\nHeading 9986<br \/>\nServices by way of artificial insemination of livestock (other than horses).<br \/>\nNil<br \/>\nNil&#8221;;<br \/>\n (n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;65B<br \/>\nHeading 9991 or any other Heading<br \/>\nServices sup<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126084\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service 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.&#8221;;<br \/>\n (o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;77A<br \/>\nHeading 9995<br \/>\nServices provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-<br \/>\n(i) activities relating to the welfare of industrial or agricultural labour or farmers; or<br \/>\n(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, soci<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126084\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amendment to notification G.O. Ms. No.12\/2017-Puducherry GST (Rate), dated the 29th June, 2017 on exempted services.G.O. Ms. No. 14\/2018-Puducherry GST (Rate) Dated:- 27-7-2018 Puducherry SGSTGST &#8211; StatesPuducherry SGSTPuducherry SGSTGOVERNMENT 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) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13028\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Amendment to notification G.O. Ms. No.12\/2017-Puducherry GST (Rate), dated the 29th June, 2017 on exempted services.&#8221;<\/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-13028","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13028","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=13028"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13028\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}