The Government of Puducherry on January 10, 2023, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 20l7- Puducherry GST (Rate), dated June 29, 2017, published in the Gazette of Puducherry.
The following amendments have been made-
In the said notification, -
(A) in Schedule I – 2.5%, -
(i)Against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely: -
“Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)”.
(i)Against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely: -
“Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants”;
(B) In Schedule II – 6%, -
(i) Against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely: - “Fruit pulp or fruit juice based drinks”;
(ii) Against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely: - “Mathematical boxes, geometry boxes, and colour boxes”;
(C) In Schedule III – 9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted, namely: -
“Ethyl alcohol and other spirits, denatured, of any strength”.
This notification shall come into force with effect from January 01, 2023.
[Notification No. 12 /2022-Puducherry GST (Rate)]
