Amendment in Notification No. 12/2017- Puducherry GST (Rate), dated 29th June, 2017 - 06/2025-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 32, Puducherry, dated 04th February 2025) NOTIFICATION No. 06/2025-Puducherry GST (Rate) In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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 Amendment to amend the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 12/2017- Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely: (i) In the said notification, in the Table, (A) against serial number 25A, in column (3), for the words transmission and distribution wherever occurring, the words transmission or distribution shall be substituted; (B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: (1) (2) (3) (4) (5) 36B Heading 9971 or Heading 9991 Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. Nil Nil (C) against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely: (f) a training partner approved by the National Skill Development Corporation, (ii) in paragraph 2 of the said notification, (A) item (w) shall be omitted with effect from the 1st day of April, 2025; (B) after item (zj), the following item shall be inserted, namely: (zja) insurer has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938). . 2. This notification shall be deemed to have been 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).