Amendments in the Notification G.O. Ms. No.2/2017-Puducherry GST (Rate), dated the 29th June, 2017. - G.O. Ms. No. 19/2018-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 19/2018-Puducherry GST (Rate) Puducherry, the 27 th 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 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.2/2017-Puducherry GST (Rate), dated the 29 th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, namely:- In the said notification, in the Schedule,- (i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 92A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass ; (ii) after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 93B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks ; (iii) for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: - 102A 2306 De-oiled rice bran Explanation : The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 ; (iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 114A 44 or 68 Deities made of stone, marble or wood 114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope ; (v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:- 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 132A 53 Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] ; (vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 146A 96190010 or 96190020 Sanitary towels (pads) or sanitary napkins; tampons ; (viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 152 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71 ) ; 2. This notification shall come into force on the 27 th July, 2018. (By order of the Lieutenant-Governor) Dr. V.CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance)