In exercise of the powers conferred by sub-section (5) 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 amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 17/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:-

In the said notification, in the first paragraph, after clause (ii), the following clause shall be inserted, namely:-

"(iii) services by way of house-keeping, such as plumbing, carpentering, etc., except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Puducherry Goods and Services Tax Act.".

(By order of the Lieutenant-Governor)

Dr. V.CANDAVELOU. I.A.S.,

Commissioner-cum-Secretary to Government (Finance)