The Finance Department, Puducherry on January 01, 2023, issued an amendment to Notification No. 2/2017-Central Tax (Rate), dated June 29, 2017, which state the tax shall be paid on a reverse charge basis by the recipient under Puducherry Goods and Services Tax Act, 2017.
The following has been stated namely: -
• Against S. No. 102, in column (3), for the entry, the following entry shall be substituted, namely: -
“Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]”
• S.No. 102 C has been introduced which states “Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda”
This shall come into force on January 01, 2023
[Notification No. 13/2022 – Puducherry GST (Rate)]
