Amendment in Notification No. 13/2017-Puducherry GST (Rate), dated 29th June, 2017 - 07/2025-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT ( G.O. Ms. No. 33, Puducherry, dated 04th February 2025 ) NOTIFICATION No. 07/2025-Puducherry GST (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the Puducherry Goods and Service s Tax Act , 2017 ( Act No . 6 of 2017 ) , 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. 13/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely: In the said notification, in the Table, (A) against serial number 4, in column (3), after the words Any person , the words other than a body corporate shall be inserted. (B) against serial number 5AB, in column (4), after the words Any registered person , the words other than a person who has opted to pay tax under composition levy shall be inserted. 2. This notification shall be deemed to have been come into force with effect from the 16th day of January, 2025. (By order of the Lieutenant-Governor) L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).