Amendment status not verified — confirm the current text below against the official source.
(a) Supply of warehoused goods to any person before clearance for home cosumption; (b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but, before clearance for home consumption;] * Amended vide Act No. 7 of 2018 w.e.f. 1st day of February, 2019. 138 *[Explanation 1].— For the purposes of paragraph 2, the term "court" includes District Court, High Court and Supreme Court. *[Explanation 2.— For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act 52 of 1962)]. STATEMENT OF OBJECTS AND REASONS FOR THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 At present, value added tax is being levied on the sale or purchase of goods in the Union territory of Puducherry. Also, some states levy tax on entry of goods in the State in the form of entry tax, luxury tax and purchase tax, etc. Similarly, the Central Government levies tax on, manufacture of certain goods in the form of Central Excise duty, provision of certain services in the form of service tax, inter-State sale of goods in the form of Central Sales tax. Accordingly, there is multiplicity of taxes which are being levied on the same supply chain.