Seeks to amend Notification No.1/2017-Puducherry GST (Rate).

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....es Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No.1/2017- 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, - (A) in Schedule I - 2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (ii) (iii) "76A 13 Tamarind kernel powder"; after S. No. 78 and the entries relating thereto, the following serial number and the en....

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.... (B) in Schedule II-6%, - (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (ii) (iii) "32AA 1704 Sugar boiled confectionery"; after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "46B 2201 Drinking water packed in 20 litres bottles"; in S. No. 56, for the entry in column (2), the entry "28 or 38", shall be substituted; (iv) (v) -3- after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "57B 2809 Fertilizer grade phosphoric acid"; in S. No. 59, for the entry in column (2), the entry "29 or 3808 93", sha....

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....e following serial number and the entries shall be inserted, namely: - "195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers"; (C) in Schedule III - 9%, - (i) (ii) (iii) (iv) (v) (vi) (vii) in S. No. 3, in column (3), after the words "derived from vegetable products" the words and brackets, "[other than tamarind kernel powder]" shall be added; in S. No. 12, in column (3), for the words “groundnut sweets and gajak", the words "groundnut sweets, gajak and sugar boiled confectionery", shall be substituted; in S. No. 24, in column (3), after the words, "matter nor flavoured", the words, "[other than Drinking water packed in 20 litres bottles]" shall be added; in S. No. 39, in column (3),....

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.... nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted; after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "399A 8702 Buses for use in public transport which exclusively run on Bio-fuels" (D) in Schedule-IV-14%, - (i) (ii) in S. No. 164, for the entry in column (3), the entry "Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]" shall be substituted; after S. No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "229 Any Chapter Actionable claim in t....