Seeks to amend notification No. 11/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6%

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....-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 amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry 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 29th June, 2017, namely:- ============= Document 1 Registered with the Registrar of Newspapers for India under No. 10410 सत्यमेव जयà....

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....he public interest so to do, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry 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 29th June, 2017, namely:― [1575] 1576 LA GAZETTE DE L'ETAT [PART-I In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Puducherry Goods and Services Tax Act, 2017....

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....ginal works pertaining to the "Beneficiary led individual house construction / enhancement" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. (v) Composite supply of works contract as defined in clause (119) of section 2 of the Puducherry Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 6....

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....and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) "(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. (4) (5) Provided that credit 2.5 of input tax charged on goods and services used in supplying the service has not been taken [Please refer to no. Explanation (iv)] or Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay st....

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....) against serial number 26,- (a) in column (3),in item (i),- (A) for sub-item (b), the following sub-item shall be substituted, namely:- "(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);"; (B) the Explanation shall be omitted; (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) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; 2.5 (b) printing of books (including Braille books), journals and periodicals. (iii) Manufacturing services on physical inputs (goods) owne....