Amendment in Notification No. 1/2017-Puducherry GST (Rate), dated 29th June, 2017

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....y issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:- In the said notification, - A. in Schedule I - 2.5%, - (i) against S. No. 2, for the entry in column (2), the entry "0303, 0304, 0305, 0306, 0307, 0308, 0309" shall be substituted; (ii) against S. No. 9, for the entry in column (3), the entry "Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa" shall be substituted; (iii) against S. No. 14, for the entry in column (3), the entry "Insects and other edi....

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.... 8802 or 8806 Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use"; (x) against S. No. 245, for the entry in column (2), the entry "8807", and for the entry in column (3), the entry "Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)", shall be substituted; (xi) against S. No. 258, for the entry in column (2), the entry "9405", shall be substituted; B. in Schedule II - 6%, - (i) against S. No. 15, for the entry in column (3), the entry "Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts,....

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.... the entry "Other prepared or preserved meat, meat offal, blood or insects" shall be substituted; (vii) against S. No. 41, for the entry in column (3), the entry "Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter." shall be substituted; (viii) after S. No. 41 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - "41A 2009 89 90 Tender coconut water put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim....

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....ther than blocks 26E 2601 Iron ores and concentrates, including roasted iron pyrites 26F 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 26G 2603 Copper ores and concentrates 26H 2604 Nickel ores and concentrates 26I 2605 Cobalt ores and concentrates 26J 2606 Aluminium ores and concentrates 26K 2607 Lead ores and concentrates 26L 2608 Zinc ores and concentrates 26M 2609 Tin ores and concentrates 26N 2610 Chromium ores and concentrates"; (ii) S. No. 41 and the entries relating thereto shall be omitted; (iii) against S. No. 72, for the entry in column (3), the entry "Safety Fuses; Detonating Cor....

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....f food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils", shall be substituted; (x) against S. No. 352, for the entry in column (3), the entry "Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above", shall be substituted; (xi) after S. No. 369B and entries relating thereto, the following S. No. and entries shall be inserted, name....

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....ry in column (2), the entry "8548 or 8549", shall be substituted; (xvii) against S. No. 411H, for the entry in column (3), the entry "Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter", shall be substituted; (xviii) against S. No. 413A, for the entry in column (3), the entry "Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like", shal....