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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....rnment 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, Part-I, No.95, dated the 29th June, 2017, namely:- ....

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....-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) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) "(ix) C....

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.... 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 spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substi....

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....d (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 (vii) above. (4) 2.5 Same rate of State tax as applicable on supply of like (5) Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. goods involving transfer of title in goods. (f) in serial number 23, against item (i) in column (3),....

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....ther 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, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub- section (1) of section 22 of the Puducherry Goods and Services Tax Act, 2017. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. (4) (5) Provided that credit 2.5 9 of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (j) against serial number 26, in column (3),- (A....

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....B) in item (vi), after the brackets and figures "(iii)", the brackets and figures "(iiia)," shall be inserted; (ii) for paragraph 2, the following shall be substituted, namely: - To "2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub- item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and t....