Seeks to exempt payment of tax under section 9(4) of the SGST Act, 2017 till 31.03.2017 - G.O. Ms. No. 38/2017-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 38/2017-Puducherry GST (Rate), Puducherry, dated 24th October 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), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O Ms. No. 8/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:- In the said notification, the proviso under Paragraph 1 shall be omitted. 2. The exemption contained in the notification No.8/2017-Puducherry GST (Rate), dated the 29th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018. 3. This notification shall be deemed to have come into effect from the 13th day of October, 2017. (By order of the Lieutenant-Governor) Dr. V. CANDAVELOU. I.A.S., Commissioner-cum-Secretary to Government (Finance).