Amendment to notification G.O. Ms. No. 13/2017-Puducherry GST (Rate), dated the 29th June, 2017on supply of services on which tax shall be paid under reverse charge mechanism.

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..... GST (Rate) Puducherry, the 27th July, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 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 makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretari .....

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..... in the Explanation, after clause (f), the following clause shall be inserted, namely: - '(g) "renting of immovable property" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or othe .....

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