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        GST - States

        Seeks to amend notification No. 11/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6% - G.O. Ms. No. 20/2017-Puducherry GST (Rate) - Puducherry SGST

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        Puducherry reduces SGST on specified works contracts, textile job work, printing and allows GTA/motorcab option to pay 6%. The notification amends the Puducherry GST rate table to prescribe concessional SGST rates for specified works contract categories, textile job work, certain printing services and planetarium admission, and introduces an elective mechanism allowing goods transport agencies and motorcab service providers to either forgo input tax credit or opt to pay state tax at 6%, with the option for GTA carrying prospective application to all its services.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Puducherry reduces SGST on specified works contracts, textile job work, printing and allows GTA/motorcab option to pay 6%.

                                The notification amends the Puducherry GST rate table to prescribe concessional SGST rates for specified works contract categories, textile job work, certain printing services and planetarium admission, and introduces an elective mechanism allowing goods transport agencies and motorcab service providers to either forgo input tax credit or opt to pay state tax at 6%, with the option for GTA carrying prospective application to all its services.


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