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

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....tion 9 of the Puducherry Goods and Services 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....

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....sories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads"; (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....

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....e filter rods]", shall be added; -4- (xii) in S. No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806", shall be substituted; (xiii) after S. No. 195A, and entries relating thereto the 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....

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....-5- in S. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; 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 Sched....

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....les of lac/shellac]" shall be substituted. (F) in Schedule-VI - 0.125%, - (i) in S. No. 1, for the entry in column (3), the entry, "All goods" shall be substituted; 2. (ii) (iii) -6- in S. No. 2, for the entry in column (3), the entry, "Semi-precious stones, unworked or simply sawn or roughly shaped" shall be substituted; after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds)" (iv) (v) in S. No. 3, for the entry in column (3), the entry, "Synthetic or reconstructed semi- precious stones, unworked or simply sawn or roughly....