Seeks to amend Notification No. 4/2019-Puducherry GST (Rate). dated the 31st March, 2019 - G.O. Ms. No. 23/2019-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [ G.O. Ms. No. 23/2019-Puducherry GST (Rate), Puducherry, dated 1 st October 2019 ] NOTIFICATION In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 or 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No. 4/2019-Puducherry GST (Rate). dated the 31 st March, 2019, published in the Gazette or Puducherry, Extraordinary, Part-I, No. 75, dated the 31 March, 2019, namely:- After paragraph 1, the following explanation shall be inserted, namely :- Explanation- Nothing contained in this notification shall apply where development rights are supplied on or after 01.04.2019. . 2. This notification shall come into force on the 1 st day of October, 2019. (By order of the Lieutenant-Governor) ASHOK KUMAR, I.A.S., Secretary to Government (Finance)