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<h1>Puducherry amends GST Act; reduces CGST rate on tractor parts from 14% to 9%, effective immediately.</h1> The Government of Puducherry, through a notification dated August 18, 2017, has amended the Puducherry Goods and Services Tax Act, 2017, to reduce the Central Goods and Services Tax (CGST) rate on specific tractor parts from 14% to 9%. The amendment lists various tractor components, including tyres, tubes, diesel engines, hydraulic pumps, bumpers, brakes, gearboxes, transaxles, road wheels, radiators, silencers, clutches, steering wheels, and other parts. This change is effective from the date of its publication in the Official Gazette, as ordered by the Lieutenant-Governor of Puducherry.