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        Case ID :
        GST - States

        Amendment in Notification G.O. Ms. No. 11/2017-Puducherry GST (Rate), dated 29th June, 2017 - G.O. Ms. No. 4/2021-Puducherry GST (Rate) - Puducherry SGST

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        Temporary state GST rate change for specified services overrides prior rates for a defined period. The notification inserts a proviso prescribing that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the State tax on the service described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the notification table, be levied at the uniform rate of 2.5 percent.
                          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.

                                Temporary state GST rate change for specified services overrides prior rates for a defined period.

                                The notification inserts a proviso prescribing that, for the period beginning 14th June, 2021 and ending 30th September, 2021, the State tax on the service described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the notification table, be levied at the uniform rate of 2.5 percent.


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