In exercise of the powers conferred by sub-section (3) of section 1 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), read with section 51 of the Puducherry Goods and Services Tax Act, 2017 (hereafter in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 47, dated the 25th September, 2018 published in the Gazette of Puducherry, Extraordinary Part I, No. 134, dated the 25th September, 2018, namely:-
In the paragraph of the notification, the following proviso shall be inserted, namely:-
"Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018.".
(By order of the Lieutenant-Governor)
Dr. V. Candavelou, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
ANNEXURE 'A'
CODE NUMBERS ALLOTTED TO THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS