Notification under section 25(6D) to specify the class of persons who shall be exempted from aadhar authentication under the Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 12 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 12, Puducherry, dated 1st April 2020) NOTIFICATION In exercise of the powers conferred by sub-section (6D) of section 25 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 the provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:- (a) Individual; (b) Authorised signatory of all types; (c) Managing and Authorised partner; and (d) Karta of an Hindu undivided family. 2. This notification shall come into force with effect from the 1st day of April, 2020. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Secretary to Government (Finance).