Amendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.11/2017-Puducherry GST (Rate), dated the 29th June, 2017. - G.O. Ms. No. 13/2018-Puducherry GST (Rate) - Puducherry SGST
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GST classification change: restaurant, rail catering, event supplies and multimodal transport redefined affecting taxable categories. Amendments redefine taxable classifications: restaurant, canteen and rail catering supplies are specified (excluding event based supplies) and subject to input tax credit restriction; the term 'declared tariff' is replaced by 'value of supply' in specified items; event based supplies at exhibitions and functions are separated; multimodal transportation of goods is defined with roles and modes clarified; and telecommunications/broadcasting services are split to identify e books versus other services. The notification is effective from the stated commencement date.
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.
GST classification change: restaurant, rail catering, event supplies and multimodal transport redefined affecting taxable categories.
Amendments redefine taxable classifications: restaurant, canteen and rail catering supplies are specified (excluding event based supplies) and subject to input tax credit restriction; the term "declared tariff" is replaced by "value of supply" in specified items; event based supplies at exhibitions and functions are separated; multimodal transportation of goods is defined with roles and modes clarified; and telecommunications/broadcasting services are split to identify e books versus other services. The notification is effective from the stated commencement date.
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