Amendment in Notification G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated 29th June, 2017 - G.O. Ms. No. 21/2021-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 21/2021-Puducherry GST (Rate), Puducherry, dated 20th January 2022] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 14/2021-Puducherry GST (Rate), dated the 7th December, 2021, published in the Gazette of Puducherry, Extraordinary Part-I, No. 294, dated the 9th December, 2021, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated 29 th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:- In the said notification, - (a) in Schedule I 2.5%, serial number 225 and the entries relating thereto shall be omitted; (b) in Schedule II 6%, after serial number 171 and the entries relating thereto, the following 5 serial number and entries shall be inserted, namely: - 171A1 64 Footwear of sale value not exceeding ₹ 1,000 per pair. 2. This notification shall come into force on the 1st day of January, 2022. (By order of the Lieutenant-Governor) PRASHANT GOYAL, Development Commissioner-cum- Principal Secretary to Government (Finance)