In exercise of the powers conferred by sub-section (1) of section 11 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 recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017):

2. The exemption contained in the notification No.8/2017-Puducherry GST (Rate), dated the 29th June, 2017 as amended by this notification shall apply to all registered persons till the 30th day of September, 2019.

2. This notification shall come into force from the 1st day of July, 2017.

(By order of the Lieutenant-Governor)

Dr. V. Candavelou, I.A.S.

Commissioner-cum-Secretary to Government (Finance).