Electronic commerce operator as required to collect tax at source u/s 52 notified as the class of persons who shall follow the special procedure.

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..... TION In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), [hereinafter referred to as the said Act], the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the Electronic Commerce Operator who is required to collect tax at source under section 52 as the class of persons who shall follow t .....

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