Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Amendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he recommendations of the Council hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29 th June, 2017, namely:- In the said notification, - (a) in the opening paragraph, after the words, brackets and figures sub-section (1) of section 9 , the words, brackets and figures and sub-section (5) of section 15 , shall be inserted; (b) in Schedule I - 2.5%,- (i) S. Nos. 23 and 24 and the entries relating thereto, shall be omitted; (ii) after S. No. 123 and the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No.38 of the Table mentioned in the notification No. 11/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service. ; (viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial num .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (v) S. No. 177 and the entries relating thereto, shall be omitted; (d) in Schedule III - 9%,- (i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely:- 121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ; (ii) S. Nos. 142, 143 and 144 and the entries relating thereto shall be omitted; (iii) against S. No. 369A, for the entry in column (3), the entry Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo etc.] ; (e) in Schedule IV - 14%,- (i) S. No. 47 and the entries relating thereto, shall be omitted; (ii) S. No. 135 and the entries relating thereto, shall be omitted; (iii) against S. No. 139, in the entry in column (3), after the words other than Lithium-ion battery , the words and other Lithium-ion accumulators including Lithium-ion power banks shall be inserted; (iv) S. No. 151 and the entries relating thereto, shall be omitted; (v) against S. No. 154, in the entry in column (3), for the figures and word 20 inches and the figures and letters 6 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates