Schedule II Puducherry GST Act 2017 [ Schedule II of Puducherry GST Act 2017 explains Activities To be Treated as Supply of Goods or Supply of Services ] SCHEDULE II [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply… Read More »
Schedule I Puducherry GST Act 2017 [ Schedule I of Puducherry GST Act 2017 explains Activities to be Treated as Supply even if made Without Consideration ] SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed… Read More »
Section 174 Puducherry GST Act 2017 [ Section 174 of Puducherry GST Act 2017 explains Repeal and saving ] Repeal and saving 174 . (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) The Puducherry Value Added Tax Act, 2007 (Act No. 9 of 2007), except in respect… Read More »
Section 173 Puducherry GST Act 2017 [ Section 173 of Puducherry GST Act 2017 explains Amendment of certain Acts. ] Amendment of certain Acts. 173 . Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (1) in the Puducherry Municipalities Act, 1973 (Act No. 9 of 1973.),- (a) in… Read More »
Section 172 Puducherry GST Act 2017 [ Section 172 of Puducherry GST Act 2017 explains Removal of difficulties ] Removal of difficulties 172 . (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official… Read More »
Section 171 Puducherry GST Act 2017 [ Section 171 of Puducherry GST Act 2017 explains Anti profiteering measure ] Anti profiteering measure 171 . (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction… Read More »
Section 170 Puducherry GST Act 2017 [ Section 170 of Puducherry GST Act 2017 explains Rounding off of tax, etc. ] Rounding off of tax, etc. 170 . The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be… Read More »
Section 169 Puducherry GST Act 2017 [ Section 169 of Puducherry GST Act 2017 explains Service of notice in certain circumstances ] Service of notice in certain circumstances 169 . (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:-… Read More »
Section 168 Puducherry GST Act 2017 [ Section 168 of Puducherry GST Act 2017 explains Power to issue instructions or directions ] Power to issue instructions or directions 168 . The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions… Read More »
Section 167 Puducherry GST Act 2017 [ Section 167 of Puducherry GST Act 2017 explains Delegation of powers ] Delegation of powers 167 . The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable… Read More »