Amendment in Notification G.O. Ms. No. 6/A1/CT/2017, dated 21st June, 2017 - G.O. Ms. No. 20 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 20, Puducherry, dated 27th December 2024) NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 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 the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 6/A1/CT/2017, dated 21st June, 2017 published in the Gazette of Puducherry, Extraordinary, Part-I, No.91, dated the 21st June, 2017, namely:- In the said notification, after the opening paragraph, the following proviso shall be inserted, namely :- Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). . 2. This notification shall be deemed to have been come into force from the 10th day of October, 2024. (By order of the Lieutenant-Governor) L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).