Is gst applicable in pondicherry? - vakilsearch

As a municipal corporation, Pondicherry falls within the purview of the Centre for Regional Development (CRD), an autonomous body created under section 2(1) of the Indian Administrative Reforms Commission Act, 1981. 

You can check here to get more detail on GST registration in Pondicherry:
https://vakilsearch.com/online-gst-registration/puducherry

GST applies to all transactions conducted within or through Pondicherry, regardless of whether they take place wholly or in part within the corporate limits of Pondicherry Municipal Corporation.

In addition, all business dealings with people situated within or working in Pondicherry Municipal Corporation’s corporate limits (or with its residents) will also be taxable according to Generally Applicable Tax Rules (GARs), which have been framed by Department of Revenue under Section 3(1)(a)of personal income tax amendment act 1997

GARs apply only where no other form of taxation is available on account of destination or end-user location; however, there may be some exceptions that shall be notified by Department through notification order:

(i) Where there is presence of foreign company with nexus with India who are taxed at source through their head office in another country; 
(ii) Businesses carried on by trust arrangement between two or more individuals who are not related by blood relationship; trusts having total assets above Rs 10 lakh are exempted from tax altogether; 
(iii) Businesses carried on by companies registered under Foreign Companies Registration Act 1956 without every individual being registered with it as an owner/manager etc.