In exercise of the powers conferred by sub-section (3) of section 54 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Puducherry Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Puducherry Goods and Services Tax Act.
2. This notification shall come into force from the 1st day of July, 2017.
(By order of the Lieutenant-Governor)
Dr. V. Candavelou, I.A.S.
Commissioner-cum-Secretary to Government (Finance).