Amendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017. - G.O. Ms. No. 24/2018-Puducherry GST (Rate) - Puducherry SGST
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GST rate amendments: schedule reclassifications, new inclusions, valuation rule for mixed supplies, and rate reallocations. The notification amends the Puducherry GST rates by adding a citation to sub section (5) of section 15 and altering Schedule entries across multiple rate bands: 2.5% items are omitted, inserted or renumbered (including marble, cork, footwear, walking sticks, fly ash products and parts for disabled carriages) and a valuation rule for mixed supplies is prescribed; 6%, 9% and 14% schedules are similarly revised to add, omit or substitute tariff descriptions (including cork articles, flexible bulk containers, retreaded tyres, lithium ion accumulators/power banks, video game consoles and vehicle parts). The amendments take effect from 1 January 2019.
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GST rate amendments: schedule reclassifications, new inclusions, valuation rule for mixed supplies, and rate reallocations.
The notification amends the Puducherry GST rates by adding a citation to sub section (5) of section 15 and altering Schedule entries across multiple rate bands: 2.5% items are omitted, inserted or renumbered (including marble, cork, footwear, walking sticks, fly ash products and parts for disabled carriages) and a valuation rule for mixed supplies is prescribed; 6%, 9% and 14% schedules are similarly revised to add, omit or substitute tariff descriptions (including cork articles, flexible bulk containers, retreaded tyres, lithium ion accumulators/power banks, video game consoles and vehicle parts). The amendments take effect from 1 January 2019.
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