Seeks to amend notification No. 12/2017- Puducherry GST (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

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....ette of the Government of Puducherry. NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No.12/2017-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:- In the said notification, in the Table, - (a) against serial ....

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.... in India to a place outside India. (5) Nothing contained in this serial number shall apply after the 30th day of September, 2018. Nothing contained in this serial number shall apply after the 30th day of September, 2018."; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: - "(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent."; (f) after serial number 29 and the entries relating thereto, the follow....

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....h by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI)under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. (j) against serial number 45,in the entry in column (3),- (i) in item (a), after sub-item (ii)....

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....ay of providing information under the Nil Right to Information Act, 2005 (22 of 2005). (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- "(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;"; (ii) in item (b),- (A) in sub-item (iv), the words "upto higher secondary" shall be omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- "(v) supply of online educational journals or periodicals:"; (C) in the proviso, for the word, brackets and letter "entry (b)", the words, brackets and letters "sub-items (i), (ii) and (iii) of item (b)" ....