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TMI BlogSeeks to supersede Notification No. G.O. Ms. No.34/CT/2017-18 dt. 20.09.2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... y Goods and Services Tax Act, 2017 (Act No. 6 of 2017), hereinafter referred to as the "said Act", the Lieutenant-Governor, Puducherry, on the recommendations of the Council and in supersession of the Notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 34/CT/2017-18, dated the 20th September 2017 published in the Gazette of Puducherry, Extraordinary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column (3) of the Table contained in the said notification; or (ii) such persons making Inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding mats, mattresses) 5705, 9404 16. Leather footwear 6403, 6405 17. Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6802 18. Stones inlay work 68 19. Pottery and clay products, including terracotta 6901, 6909, 6911, 6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 7418 21. Metal statues, images ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier is liable to be registered in the State or Union Territory in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section. 2. Such persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Puducherry Goods and Services Tax R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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