TaxTMI 
TaxTMI 
Seeks to amend notification No. 11/2017- Puducherry GST (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
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.... 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 makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No. 11/2017-Puducherry GST (Rate), dated the 29th June, 2017 published in the Gazette of Puducherry, Extraordinary....
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....rying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities."; (B) in item (v), (I) (II) in sub-item (a), for the word "excluding", the word "including" shall be substituted; after sub-item (d), the following sub-item shall be inserted, namely: - "(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;"; (C) fo....
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....id entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. -3- (b) against serial number 9, in the entry in column (3), in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum crude, motor....
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....ned in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil (iii) Real estate services other than (i) and (ii) above. 9 -"; -4- (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) "(vii) Time charter of vessels for transport of goods. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vi....
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....), the following sub-clause shall be inserted, namely:- "(h) services by way of fumigation in a warehouse of agricultural produce."; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 - (iii)Support services to mining, electricity, gas and water distribution other than (ii) above. 9"; (i) -5- for serial number 25 and the entries relating thereto, the following shall be substituted, namely:- (1) "25 (2) Heading 9987 (3) (i) Services by way of house-keeping, such as plumbing, carp....
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....n (i) above. (1) against serial number 34, in column (3),- (4) (5) 6 - 9 (A) for item (iii)and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) "(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like. (4) (5) 9 14 -6- (B) in item (vi), after the brackets and figures "(iii)", the brackets and figures "(iiia)," shall be inse....