TaxTMI 
TaxTMI 
Rate of state tax on the intra-State supply of services.
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....Document 1 GOVERNMENT OF PUDUCHERRY (Abstract) Commercial Taxes - Puducherry Goods and Services Tax Act, 2017 - Rate of state tax on the intra-State supply of services - Notification - Order - Issued. COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 11/2017-Puducherry GST (Rate) Puducherry, dated 29 JUN 2017 ORDER: The following notification shall be published in the Official Gazette of the Government of Puducherry. NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the state tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4),....
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....or by whatever name called to serve alcoholic liquor for human consumption. (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges 2 9 9 6 6 for such unit. (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. (iv) Supply, by ....
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....d rupees and above per unit per day or equivalent. Explanation.-"declared tariff " includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 14 9 Provided that (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (c) "radio taxi" means a taxi including a radio 2.5 2.5 ....
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....ers) used in supplying the service has not been taken (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 6 - 9 10 (Rental Heading 9966 (i) Renting of motorcab where the cost of fuel is included in the consideration charged from Provided services of the service recipient. transport 11 vehicles) Heading 9967 (Supporting services in transport) (ii) Rental services of transport vehicles with or without operators, other than (i) above. ....
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....of transaction covered by clause (f) paragraph 5 of Schedule II of the Puducherry Goods and 7 Same rate as on supply of like goods involving transfer of title in goods Same rate of state tax as on supply of like goods involving transfer of title in goods Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation (iv)] no. that Provided credit of input tax 2.5 charged on goods used in supplying the service has not 16 Heading 9972 17 Heading 9973 (Leasing or rental services, with or without operator) Services Act, 2017. Explanation.- (a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of t....
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.... (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Business and Production Services goods 2.5 Same rate of state tax as applicable on supply of like goods involving transfer of title in goods that Provided credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation (iv)] no. 18 Section 8 19 Heading 9981 Research and development services. 9 225 20 Heading 9982 Legal and accounting services. 9 21 Heading 9983 (Other (i) Selling of space for advertisement in print media. 2.5 professional, technical and (ii) Other professional, technical and business services other than (i) above. 9 business services) 22 Heading 9984 Telecommunications, broadcasting and 9 information supply services. 23 Heading 9985 (i) Supply of tour operators services. 1. Provided that (Support services) Explanation.- "tour operator" means any person engaged in the business of planning, 2.5 credit of input ....
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....g of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. (ii) Support services to mining, electricity, gas and water distribution. Heading 9987 Maintenance, repair and installation (except 26 Heading 9988 (Manufacturin g services on physical inputs (goods) owned by others) construction) services. (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and....
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...., ballet, any sporting event such as Indian Premier League and the like. (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. (v) Gambling. (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 14 14 9 35 35 36 37 Heading 9998 Heading 9999 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). Domestic services. 9 9 Services provided by extraterritorial organisations and bodies. 9 2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply ....
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....ent. (vi) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) "Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 5. This notification shall come into force with effect from 1st day of July, 2017. (By order of the Lieutenant-Governor) (Dr. V.CANDAVELOU, I.A.S.) Commissioner-cum-Secretary to Government (Finance) To The Director of Stationery & Printing, Puducherry. with the request to publish in the Extraordinary Gazette and send 150 copies to this departm....
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....truction services of local water and sewage pipelines, electricity and communication cables and related works 995425 General construction services of mines and industrial plants General Construction services of Power Plants and its related infrastructure 995426 995427 995428 995429 22 Group 99543 23 995431 22 General construction services of outdoor sport and recreation facilities General construction services of other civil engineering works nowhere else classified Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above Site preparation services Demolition services 15 24 25 26 27 28 995434 995435 995439 29 Group 99544 30 995441 31 995442 32 33 995443 995444 34 995449 35 Group 99545 995432 995433 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches Excavating and earthmoving services Water well drilling services an....
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....2 995478 63 995479 Other floor laying, wall covering and wall papering services Joinery and carpentry services Fencing and railing services Other building completion and finishing services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above 16 64 Section 6 65 Heading 9961 66 Group 99611 67 996111 68 Heading 9962 69 Group 99621 70 996211 71 Heading 9963 72 Group 99631 73 996311 74 996312 75 996313 76 Group 99632 77 996321 78 79 80 Group 99633 81 996322 996329 996331 Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services Services in wholesale trade Services provided for a fee or commission or on contract basis on wholesale trade Services in retail trade Services provided for a fee or commission or on contract basis on retail trade Accommodation, food and beverage services Accommodation services Room or unit accommodation services provide....
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....Heading 9965 108 Group 99651 109 996511 110 996512 111 996513 112 996519 113 Group 99652 114 996521 996602 Long-distance transport services of passengers Long-distance transport services of passengers through rail network by railways, metro and the like Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like Taxi services including radio taxi and other similar services Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like Domestic/ international scheduled air transport services of passengers Domestic/ international non-scheduled air transport services of passengers Space transport services of passengers Other long-distance transportation services of passengers nowhere else classified Goods Transport Services Land transport services of Goods Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal....
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....1 Refrigerated storage services Bulk liquid or gas storage services Other storage and warehousing services Supporting services for railway transport Railway pushing or towing services Other supporting services for railway transport nowhere else classified Supporting services for road transport Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services Parking lot services Towing services for commercial and private vehicles Other supporting services for road transport nowhere else classified Supporting services for water transport (coastal, transoceanic and inland waterways) Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like Pilotage and berthing services Vessel salvage and refloating services Other supporting services for water transport nowhere else classified Supporting services for air or space transport Airport operation services (excluding cargo handling) Air traffic control services Other supporting services for air transport Supporting s....
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.... 997137 Marine, aviation, and other transport insurance services Freight insurance services and travel insurance services Other property insurance services 192 997139 193 Group 99714 194 997141 Life reinsurance services 195 997142 Other non-life insurance services (excluding reinsurance services) Reinsurance services Accident and health reinsurance services 196 997143 Motor vehicle reinsurance services 197 997144 Marine, aviation and other transport reinsurance services 198 997145 Freight reinsurance services 199 997146 Other property reinsurance services 200 997149 201 Group 99715 202 997151 203 997152 204 997153 205 997154 Trust and custody services 206 997155 207 997156 208 997157 Foreign exchange services 209 997158 210 997159 211 Group 99716 Other non-life reinsurance services Services auxiliary to financial services (other than to insurance and pensions) Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services Brokerage and relat....
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....40 997319 241 Group 99732 242 997321 997312 997313 997314 997322 997325 997326 997327 243 244 997323 245 997324 246 247 248 249 997329 250 Group 99733 251 997331 252 253 997332 997333 Leasing or rental services concerning transport equipments including containers, with or without operator Leasing or rental services concerning agricultural machinery and equipment with or without operator Leasing or rental services concerning computers with or without operators Leasing or rental services concerning telecommunications equipment with or without operator Leasing or rental services concerning other machinery and equipments with or without operator Leasing or rental services concerning other goods Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment) Leasing or rental services concerning video tapes and disks (home entertainment equipment) Leasing or rental services concerning furniture and other household appliances Lea....
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....y research and experimental development services Research and development originals 273 998141 274 998142 Research and development originals in pharmaceuticals Research and development originals in agriculture 275 276 998143 998144 Research and development originals in biotechnology Research and development originals in computer related sciences 277 998145 Research and development originals in other fields nowhere else classified 278 Heading 9982 279 Group 99821 280 281 998211 998212 282 283 284 285 998216 286 Group 99822 287 998221 288 998222 289 998223 Payroll services 290 998224 291 Group 99823 292 998231 998213 998214 998215 Legal and accounting services Legal services Legal advisory and representation services concerning criminal law Legal advisory and representation services concerning other fields of law Legal documentation and certification services concerning patents, copyrights and other intellectual property rights Legal documentation and certification services concerning other documents Arbitration and....
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....329 998345 Weather forecasting and meteorological services 330 331 998346 998347 Technical testing and analysis services 332 998348 998333 Engineering services for industrial and manufacturing projects Engineering services for transportation projects Engineering services for power projects Engineering services for telecommunications and broadcasting projects Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects Engineering services for other projects nowhere else classified Project management services for construction projects Scientific and other technical services Geological and geophysical consulting services Subsurface surveying services Surface surveying and map-making services Certification of ships, aircraft, dams, and the like Certification and authentication of works of art 333 998349 334 Group 99835 Other technical and scientific services nowhere else classified Veterinary services 335 998351 336 998352 Veterinary services for pet animals Veterinary services for livestock 337 998359 Other....
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....rvices Telephony and other telecommunications services Carrier services Fixed telephony services 998413 Mobile telecommunications services Private network services Other telecommunications services including fax services, telex services nowhere else classified Internet telecommunications services Internet access services in wired and wireless mode Audio conferencing and video conferencing over the internet On-line text based information such as online books, newspapers, periodicals, directories and the like Other internet telecommunications services nowhere else classified On-line content services 381 998432 On-line audio content 382 998433 On-line video content 383 998434 Software downloads 384 998439 Other on-line contents nowhere else classified 24 385 Group 99844 News agency services 386 998441 387 998442 388 998443 389 Group 99845 News agency services to newspapers and periodicals Services of independent journalists and press photographers News agency services to audiovisual media Library and archive services 390 998451 Library services 391 ....
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....ortation equipment Other cleaning services nowhere else classified Packaging services of goods for others Coin and currency packing services Other packaging services nowhere else classified Travel arrangement, tour operator and related services 25 436 998551 437 998552 438 998553 439 998554 440 998555 441 998556 442 998557 443 998559 444 Group 99859 445 998591 446 998592 447 998593 448 998594 449 998595 450 998596 451 998597 452 998598 453 998599 454 Heading 9986 455 Group 99861 456 998611 Reservation services for transportation Reservation services for accommodation, cruises and package tours Reservation services for convention centres, congress centres and exhibition halls Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services Tour operator services Tourist guide services Tourism promotion and visitor information services Other travel arrangement and related services nowhere else classified Other support services Credit reporting and ....
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....elecommunication equipments and apparatus Maintenance and repair services of commercial and industrial machinery Maintenance and repair services of elevators and escalators Maintenance and repair services of other machinery and equipments Repair services of other goods Repair services of footwear and leather goods 483 998722 484 998723 485 998724 Repair services of watches, clocks and jewellery Repair services of garments and household textiles Repair services of furniture 486 998725 Repair services of bicycles 487 998726 488 998727 489 998729 490 Group 99873 491 998731 492 998732 493 998733 494 998734 495 998735 496 998736 497 998739 498 Heading 9988 499 Group 99881 Maintenance and repair services of musical instruments Repair services for photographic equipment and cameras Maintenance and repair services of other goods nowhere else classified Installation services (other than construction) Installation services of fabricated metal products, except machinery and equipment Installation services of industrial, manufacturing an....
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....stic product manufacturing services Other non-metallic mineral product manufacturing services Basic metal manufacturing services Basic metal manufacturing services Fabricated metal product, machinery and equipment manufacturing services Structural metal product, tank, reservoir and steam generator manufacturing services Weapon and ammunition manufacturing services Other fabricated metal product manufacturing and metal treatment services Computer, electronic and optical product manufacturing services Electrical equipment manufacturing services General-purpose machinery manufacturing services nowhere else classified Special-purpose machinery manufacturing services Transport equipment manufacturing services Motor vehicle and trailer manufacturing services Other transport equipment manufacturing services Other manufacturing services Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 541 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 545 998898 546 Heading 9989 Other 547 Grou....
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....ublic administrative services provided to the community as a whole Public administrative services related to External Affairs, Diplomatic and Consular services abroad Services related to foreign economic aid Services related to foreign military aid Military defence services 578 999132 579 999133 580 999134 581 Heading 9992 582 Group 99921 583 999210 Public administrative services related to law courts Administrative services related to the detention or rehabilitation of criminals Public administrative services related to other public order and safety affairs nowhere else classified Administrative services related to compulsory social security schemes Administrative services related to sickness, maternity or temporary disablement benefit schemes Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees Administrative services related to unemployment compensation benefit schemes Administrative services related to family and child allowance programmes Education services Pre-primar....
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....cial services with accommodation Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse Other social services with accommodation for children Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse Other social services with accommodation for adults Social services without accommodation for the elderly and disabled Vocational rehabilitation services Other social services without accommodation for the elderly and disabled nowhere else classified Other social services without accommodation Child day-care services Guidance and counseling services nowhere else classified related to children Welfare services without accommodation Other social services without accommodation nowhere else classified Sewage and waste collection, treatment and disposal and other environmental protection services Sewerage, sewage treatment and septic tank cleaning services Sewerage and sewage treatment services 632 999412 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 63....
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.... Services provided by youth associations Home owners associations Services provided by other membership organisations nowhere else classified Recreational, cultural and sporting services Audiovisual and related services Sound recording services Motion picture, videotape, television and radio programme production services Audiovisual post-production services Motion picture, videotape and television programme distribution services Motion picture projection services Performing arts and other live entertainment event presentation and promotion services Performing arts event promotion and organisation services Performing arts event production and presentation services Performing arts facility operation services Other performing arts and live entertainment services nowhere else classified Services of performing and other artists Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like Services of authors, composers, sculptors and other artists, except performing artists 31 683 999633 684 Group 99964 685 ....