Amendments in the Notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 12/2017-Puducherry GST (Rate), dated the 29th June, 2017. - G.O. Ms. No. 28/2018-Puducherry GST (Rate) - Puducherry SGST
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GST tariff entries updated: new nil-rated services for goods transport, Jan Dhan banking, rehabilitation, plus a financial institution definition. The notification amends the Puducherry GST rate schedule to add nil-rated entries for goods transport agency services to certain government and registered entities, banking services to Basic Savings Bank Deposit account holders under the Jan Dhan scheme, and rehabilitation services by recognised professionals; it also modifies specific table entries, omits one serial entry, and inserts a statutory definition of 'financial institution'.
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 tariff entries updated: new nil-rated services for goods transport, Jan Dhan banking, rehabilitation, plus a financial institution definition.
The notification amends the Puducherry GST rate schedule to add nil-rated entries for goods transport agency services to certain government and registered entities, banking services to Basic Savings Bank Deposit account holders under the Jan Dhan scheme, and rehabilitation services by recognised professionals; it also modifies specific table entries, omits one serial entry, and inserts a statutory definition of "financial institution".
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