Reducing the State tax on Fertilizers from 6% to 2.5% - G.O.Ms. No. 18/2017- Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O.Ms. No. 18/2017- Puducherry GST (Rate) Puducherry, dated 03.07.2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 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 amendments in the notification issued vide G.O Ms. No. 1/2017- Puducherry GST (Rate) dated the 29th June, 2017 of the Commercial Taxes Secretariat, Government of Puducherry and published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated 29th June, 2017 , namely 2. In the said notification,- (i) in Schedule I - 2.5%, after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- (1) (2) (3) 182A 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 182B 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 182C 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers ; (ii) in Schedule II - 6%, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted. 3. This notification shall be deemed to have come into force with effect from the 1st day of July, 2017. (By order of the Lieutenant-Governor) Dr.V.CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance)