Amendment to notification G.O. Ms. No.12/2017-Puducherry GST (Rate), dated the 29th June, 2017 on exempted services. - G.O. Ms. No. 14/2018-Puducherry GST (Rate) - Puducherry SGST

GST exemption scope expanded to include specified welfare, agricultural and government-assigned services subject to prescribed conditions.

The notification amends the Puducherry GST exemption schedule by omitting specified institutional qualifiers, substituting 'value of supply' for 'declared tariff', updating transitional year references, and inserting multiple new exempt categories: old age home services to residents aged 60+ (inclusive of boarding, lodging and maintenance, subject to a monthly per-member cap); electricity distribution works to farmers' tube wells for agricultural use; warehousing of minor forest produce; PF and NPS trust services to members; FSSAI testing and licensing to food businesses; artificial insemination of livestock; government loan guarantees to undertakings/PSUs; assignment of royalty collection to ERCCs with a reconciliation-based exemption limit; and capped membership-fee services by nonprofits. Effective 27 July 2018.