Amendment in Notification No. 2/2017-Puducherry GST (Rate), dated 29th June, 2017 - 03/2024-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 11, Puducherry, dated 14th October 2024) NOTIFICATION No. 03/2024-Puducherry GST (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further Amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 2/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:- In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:- Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled . . 2. This notification shall be deemed to have come into force with effect from the 15th day of July, 2024. (By order of the Lieutenant-Governor) L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).