Amendment in Notification No. 2/2017- Puducherry GST (Rate), dated 29th June, 2017 - 02/2025-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 28, Puducherry, dated 04th February 2025) NOTIFICATION No. 02/2025-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, on 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, (a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: 105A. 30 Gene Therapy ; (b) in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely: (ii) The expression pre-packaged and labelled means all commodities that are intended for retail sale and containing not more than 25 kg. or 25 litre, which are pre-packed as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarati ons under the pr ovi sions of t he Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2025. (By order of the Lieutenant-Governor) L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).