Tax Deduction at Source - Supply received from unregistered person – Exemption. - G.O.Ms. No. 09/2017- Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O.Ms. No. 09/2017- Puducherry GST (Rate) Puducherry, dated 29 JUN 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereinafter referred to as the said Act), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act , from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the said Act , subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act . 2. This notification shall come into force with effect 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)