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GST rate on supply of any goods other than capital goods and cement by an unregistered person to a promoter - Amendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.1/2017-Puducherry GST (Rate), dated the 29th June, 2017.

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..... otifications - Puducherry SGST - GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 08/2019-Puducherry GST (Rate) Puducherry, the 31 st March, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Puducherry Goods and Services Tax Act, 2017 (Act No. .....

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..... er than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), as prescribed in notifica .....

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..... shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification .....

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