In exercise of the powers conferred by sub-section (1) of section 6 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as "Puducherry GST Act"), on the recommendations of the Council, the Lieutenant-Governor, Puducherry, hereby specifies that the Officers appointed under the Central Goods and Services Tax Act, 2017 (Central Act No. 12 of 2017) (hereafter in this notification referred to as the "CGST Act") who are authorised to be the proper Officers for the purposes of section 54 or section 55 of the CGST Act (hereafter in this notification referred to as "the said Officers") by the Commissioner in the Board, shall act as proper Officers for the purpose of sanction of refund under section 54 or section 55 of the Puducherry GST Act, read with the rules made thereunder, in respect of a registered person located in the territorial jurisdiction of the said Officers who applies for the sanction of refund to the said Officers.

2. This notification shall be deemed to have come into force from the 13th day of October, 2017

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary

to Government (Finance).