Amendment in Notification G.O. Ms. No. 17/2017-Puducherry GST (Rate), dated 29th June, 2017 - G.O. Ms. No. 17/2021-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [ G.O. Ms. No. 17/2021-Puducherry GST (Rate), Puducherry, dated 07th December 2021 ] NOTIFICATION In exercise of the powers conferred by sub-section (5) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 17/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:- 1. In the notification,- (i) in clause (i), for the words and motor cycle; , the words, motor cycle, omni bus or any other motor vehicle; shall be substituted; (ii) after clause (iii), the following clause shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints, etc., located at specified premises. 2. In the said notification, in Explanation, - (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988) , the words, brackets, numbers and figures, , motor cycle, motor vehicle and omni bus shall have the same meanings as assigned to them respectively, in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988) shall be substituted; (ii) after item (b), the following shall be inserted, namely: - (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 3. This notification shall come into force with effect from the 1st day of January, 2022. (By order of the Lieutenant-Governor) PRASHANT GOYAL, Development Commissioner-cum- Principal Secretary to Government (Finance).