TMI BlogSeeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.11/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:- In the said notification, in the Table, - (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice used in supplying the service has not been taken [Please refer to Explanation no. (iv)], ; (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess , canteen, whether for consumption on or away from the premises where such food or any other art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely:- (i) manufacture of handicraft goods. Explanation .- The expression handicraft goods shall have the same meaning as assigned to it in the notification of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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