Refund entitlement for international organisations and diplomatic missions under Puducherry GST: conditional refund of state tax.
Refund entitlement is allowed to the United Nations or specified international organisations and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers for state tax paid on supplies of goods or services, subject to certification by the organisation or the Protocol Division of the Ministry of External Affairs on reciprocity and to conditions including an undertaking for services, certificates of use and non-disposal for goods, repayment on breach, and cessation of refunds upon withdrawal of the Protocol Division certificate.

No refund of unutilised input tax credit for specified Schedule II services, effective from July implementation date.
The notification invokes section 54(3) of the Puducherry GST Act, 2017 to specify that no refund of unutilised input tax credit shall be allowed for services specified in sub-item (b) of item 5 of Schedule II; the restriction takes effect from 1 July 2017.

Public authority exclusion: activities related to Panchayat functions are not treated as supplies under GST law.
Notification under the Puducherry GST declares activities by Central, State or local authorities acting as a public authority shall be treated neither as a supply of goods nor a supply of service. It explicitly excludes services related to functions entrusted to a Panchayat under article 243G of the Constitution from the GST supply ambit, effective from the first day of July, 2017.

Reverse charge on intra-state services: recipient must pay state GST for specified service categories under notification.
The notification makes specified intra state supplies of services subject to reverse charge under the Puducherry GST Act, requiring the recipient to pay the whole of state tax for nine listed categories of services (including GTAs, advocates' representational services, arbitral tribunals, sponsorships, certain government supplies to business entities, directors' services, insurance and recovery agents, and copyright transfers to publishers), with explanatory rules on who is treated as recipient and cross references to definitions in the GST enactments.

HSN code disclosure required on tax invoices based on annual turnover thresholds, specifying number of HSN digits to be shown.
Registered persons must mention the digits of the Harmonised System of Nomenclature (HSN) codes in tax invoices according to prescribed annual turnover bands; the notification specifies corresponding numbers of HSN digits for each turnover band and takes effect from the commencement date in July 2017.

Interest rates under Puducherry GST Act fixed for delayed payment, refunds and assessment-related liabilities, effective from notification commencement.
Prescribes annual interest rates under the Puducherry Goods and Services Tax Act, 2017 for interest on delayed tax payment, interest for defaulting taxpayers, interest on undue or delayed refunds and interest related to assessment proceedings and the proviso to assessment, with distinct rates assigned to each operative provision; the rates are declared effective from the notification's commencement date and issued by the Lieutenant Governor on the Council's recommendation.

Intra State service exemptions reduce state tax to nil for numerous specified services subject to conditions and thresholds.
The notification under section 11(1) exempts specified intra State supplies of services from state tax where the tax exceeds the rate shown in the Table, listing numerous service categories at nil rate subject to entry specific conditions, thresholds and exclusions, supported by detailed definitions and explanations; the exemption takes effect from 1 July 2017.

Puducherry GST rules amend valuation, input tax credit, invoicing, returns, ledgers, refunds and assessment procedures.
The amendment prescribes detailed rules for valuation of supplies (including non monetary consideration, related party and agent transactions), comprehensive input tax credit conditions, apportionment and reversal methods, standardized tax invoice and delivery challan requirements, electronic return, ledger and refund procedures with specified forms and formulas, transitional arrangements for carrying forward credits and stock declarations, and procedural frameworks for assessment, audit, advance ruling and appeals.

Puducherry GST notification sets state tax rates on intra State services, conditional on input tax credit non availment and valuation rules.
Notification prescribes state tax rates on intra State supplies of services by reference to an annexed classification, imposing conditions that lower rates apply only where input tax credit on goods or services used in supplying the service has not been taken; valuation rules apply to construction services involving transfer of land (land deemed one third) and to lotteries, with key definitions and effective date of 1 July 2017.

State GST commencement: specified Act sections appointed to come into force by government notification on appointed date.
The Lieutenant Governor, under sub section (3) of section 1 of the Puducherry Goods and Services Tax Act, 2017, appoints the 1st day of July, 2017 as the date on which specified ranges of sections of the Act shall come into force by government notification, while expressly excluding certain provisos from immediate commencement; the order is issued by Government Order and published in the Official Gazette.

Exemption for second hand goods: state tax waived when a registered dealer acquires from an unregistered supplier, subject to valuation rules.
Exemption from state tax applies to intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods from a supplier who is not registered, provided the registered recipient pays state tax on the value of the outward supply of those second hand goods as determined under the valuation rule in sub rule (5) of rule 32 of the Puducherry GST Rules.

Composition levy eligibility and capped turnover threshold allow small taxpayers to pay fixed-rate state tax instead of standard GST obligations.
Eligible registered persons whose aggregate turnover in the preceding financial year did not exceed the prescribed threshold may opt to pay state tax as a composition levy at specified percentage rates of turnover in the State-distinct rates for manufacturers, suppliers covered by Schedule II clauses, and other suppliers-and manufacturers of specified goods (ice cream, pan masala, and goods under the tobacco chapter) are excluded from opting for composition. Interpretation of tariff references is governed by the First Schedule to the Customs Tariff Act and its notes.

Tax Deduction at Source exemption for supplies from unregistered persons: state tax waived where deductor has limited registration liability
Exemption from state tax is granted on intra State supplies received by a deductor under the tax deduction at source mechanism from an unregistered supplier, provided the deductor is not otherwise required to be registered except under the limited registration category specified in the Act.

Electronic verification for GST filings enables EVC and e signature use, and grants deemed registration where certificate not issued.
The amendment broadens acceptable verification and signature modes to include duly signed filings or verification by electronic verification code (EVC), e signature and other notified modes; establishes deemed registration where a certificate is not made available or notice not issued within the statutory period; substitutes "GSTIN" for "Provisional ID"; extends certain registration timeframes in forms; and clarifies composition levy categories and cross references in the Rules.

Exemption for supplies from unregistered suppliers applies to registered recipients unless daily aggregate exceeds prescribed threshold.
Exempts intra State supplies of goods or services received by a registered person from an unregistered supplier from State tax, provided the aggregate value of such supplies received by the registered person from unregistered suppliers does not exceed the prescribed daily threshold; exemption is subject to the limitation that it ceases to apply when the daily aggregate exceeds that threshold and is notified as effective from the stated commencement date under the State GST Act.

GST exemption for Canteen Stores Department and unit canteen supplies removes state tax liability for specified customers.
Supplies of goods by the Canteen Stores Department to Unit Run Canteens and to Authorized customers, and supplies by Unit Run Canteens to Authorized customers, are exempt from the whole of the state tax leviable under section 9 of the Puducherry Goods and Services Tax Act, 2017; tariff terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act, 1975 and its notes.

State tax refund entitlement for Canteen Stores Department on inward supplies for resale to unit canteens and authorized customers.
The Government of Puducherry specifies the Canteen Stores Department (CSD) as entitled to claim a refund of fifty per cent of the applicable state tax paid on all inward supplies of goods received for the purpose of subsequent supply to the CSD's Unit Run Canteens or to authorized customers, with the specification taking effect from 1 July 2017 under the Puducherry Goods and Services Tax framework.

Refund prohibition on unutilised input tax credit where input tax rate exceeds output tax rate for specified goods.
Notification under the proviso to section 54(3) precludes refund of unutilised input tax credit for specified goods where input tax rates exceed output tax rates (excluding nil or fully exempt supplies). A table lists affected textile fabrics, knitted fabrics and certain railway locomotives, coaches, wagons, parts and track fixtures by tariff references. Interpretation follows the First Schedule to the Customs Tariff Act, 1975, and the notification commences on the first day of July, 2017.

Reverse charge liability: recipients must pay state GST on specified supplies including cashew nuts, tobacco leaves, silk yarn and lottery.
The notification specifies certain intra state supplies for which Puducherry SGST is payable on reverse charge by the recipient: cashew nuts, bidi wrapper (tendu) leaves and tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons; and supply of lottery by government authorities to lottery distributors or selling agents. It directs that all provisions of the Act apply to such recipients, adopts Customs Tariff First Schedule rules for interpretation, and states an effective date of 1 July 2017.

Concessional GST rate applies to specified petroleum and CBM supplies subject to DGHC certification and compliance conditions.
A concessional Puducherry SGST rate of 2.5% applies to goods in the annexed List when supplied for specified petroleum exploration, production or CBM operations under nominated licences or specified contracts, subject to conditions: production of a DGHC certificate by licencees, contractors or sub contractors at the time of supply; sub contractor affidavits and undertakings; transfer certification and undertakings for transferees; and payment on depreciated value if goods are disposed of, computed by prescribed straight line quarterly rates up to a 70% cap.