TMI BlogSeeks to amend Notification G.O. Ms. No. 12/2017-Puducherry GST (Rate), dated 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... recommendations of the Council, hereby makes the following amendments further to amend the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 12/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely: In the said notification, (A) in the Table, (a) in column (3), (i) against serial number 6, in clause (a), the words by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union Territory shall be omitted; (ii) against serial number 7, in the Explanation, in clause (a), in sub-clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umn (3), clauses (b) and (c) shall be omitted; (g) against serial number 24B, for the entries in column (3), the following shall be substituted: - (3) Services by way of storage or warehousing of cereals, pulses, fruits and vegetables. ; (h) after serial number 24B and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 24C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - foreign tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75 and the entries relating thereto shall be omitted; (u) against serial number 80, for the entries in column (3), the following shall be substituted: - (3) Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act. ; (v) against serial number 82A, in column (3), after the letters, figures and words, FIFA U-17 Women s World Cup 2020 , the brackets and words [whenever rescheduled] shall be inserted. 2. This notification shall come into force with effect from the 18th July, 2022. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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