Amendment in Notification G.O. Ms. No. 12/2017-Puducherry GST (Rate), dated 29th June, 2017

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..... he powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendatio .....

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..... vices", after item (c), the following shall be inserted, namely: - "Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017)."; (iv) against serial number 17, in column (3), in the heading "Description of Serv .....

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