Seeks to amend Notification G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017 - G.O. Ms. No. 27/2019-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [ G.O. Ms. No. 27/2019-Puducherry GST (Rate), Puducherry, dated 31st December 2019 ] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 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 further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:- In the said notification, A. in Schedule II - 6%,- (i) S. No. 80AA and the entries relating thereto shall be omitted; (ii) S. No. 171A and the entries relating thereto shall be omitted; B. in Schedule III - 9%, after S. No. 163A and entries relating thereto, the following S. Nos. and entries shall be inserted namely:- 163B 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods; 163C 6305 32 00 Flexible intermediate bulk containers . 2. This notification shall come into force with effect from the 1st day of January, 2020. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Secretary to Government (Finance).