Amendment in Notification G.O. Ms. No. 33, Puducherry, dated 10th October, 2023

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....ction 15 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 amendment in the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 33, Puducherry, dated 10th October, 2023, published in the Gazette of Puducherry, Extraordinary P....

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....cco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products  containing  tobacco or  nicotine substitutes and intended for inhalation without combustion Explanation : For the purp....

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.... goods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e) "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First S....