In exercise of the powers conferred by sub-section (1) of section 50 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), read with section 148 of the said Act, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 12/A1/CT/2017, dated the 29th June, 2020, published in the Gazette of Puducherry, Extraordinary Part-I, No. 63, dated the 29th June, 2020, namely:-
In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely:-
2. This notification shall be deemed to have come into force with effect from the 18 th day of April, 2021.
(By order of the Lieutenant-Governor)
Ashok Kumar, i.a.s.,
Secretary to Government (Finance).