Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. - G.O. Ms. No. 46/2017-Puducherry GST (Rate) - Puducherry SGST

Puducherry GST Update: New Tax Rates for Restaurants and Handicrafts, Effective November 15, 2017.

The notification amends the previous Puducherry GST notification No. 11/2017-CT(R) to adjust tax rates and definitions. It sets a 2.5% tax rate for standalone restaurants and a 9% rate for restaurants within hotels and similar establishments with tariffs of Rs. 7,500 or above per day. It also reduces the tax rate for job work on handicraft goods to 2.5%. The term 'Services provided' is replaced with 'Composite supply of works contract' in the relevant section. These changes are effective from November 15, 2017, as ordered by the Lieutenant-Governor of Puducherry.