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.

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....es the following further 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 29^th June, 2017, namely:- In the said notification, - (a) in the opening paragraph, after the words, brackets and figures "sub-section (1) of section 9", the words, brackets and figures "and sub-section (5) of section 15", shall be inserted; (b) in Schedule I - 2.5%,- (i) S. Nos. 23 and 24 and the entries relating thereto, shall be omitted; (ii) after S. No. 123 and the entries relating thereto, the following serial number and entri....

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....r the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service."; (viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely: "243A 871420 Parts and accessories of carriage for disabled persons"; (c) in Schedule Il - 6%,- (i) after S. No. 101 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - "101A 4502 00 00 Natural cork, debacked or roughly, squared, or in rectangul....

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....s and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted; (iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "376AAA 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank"; (v) against S. No. 383, in the entry in column (3), after the words "television cameras", the words "digital cameras and video camera recorders", shall be inserted; (vi) against S. No. 383C, in the entry in column (3), for the figures and letters "68 cm", the figures and word "32 inches" shall be substitut....