Amendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No. 13/2017- Puducherry GST (Rate), dated the 29th June, 2017.

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..... G.O. Ms. No. 29/2018-Puducherry GST (Rate) Puducherry, the 31 st December, 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 i .....

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..... r (c) Governmental agencies, which has taken registration under the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services. ; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, name .....

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..... a registered person: Provided that nothing contained in this entry shall apply to, - (i) (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Puducherry Goods and Services Tax Act, 2017 (Act No.6 .....

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