9911796707
TMI BlogAmendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.11/2017-Puducherry GST (Rate), dated the 29th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... GST (Rate) ORDER: Puducherry, the 27th July, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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 on being satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, Other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(vi) Multimodal transportation of goods. Explanation. - (a) "multimodal transportation" means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) "mode of transport" means carriage of goods by road, air, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of this notification, "e-books" means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 -"; 2. This notification shall come ..... X X X X Extracts X X X X X X X X Extracts X X X X
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