Amendment in Notification G.O.Ms.No. 47, Puducherry, dated 25th September, 2018 - G.O. Ms. No. 21 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 21, Puducherry, dated 27th December 2024) NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Puducherry Goods and Services Tax Act, 2017 (6 of 2017), hereafter in this notification referred to as the said Act, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O.Ms.No. 47, Puducherry, dated 25 th September, 2018 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 134, dated 25th September, 2018, namely:- In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted,- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, namely- Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act, except the person referred to in clause (d) of this notification. (By order of the Lieutenant-Governor) L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).