In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby appoints the 1st day of February, 2018 as the date from which the provisions of serial numbers 2(ix) and 2(x) of the notification issued vide G.O. Ms. No.29/CT/2017-18 dated the 2nd September, 2017, published in the Gazette of Puducherry, Extraordinary, Part I, No. 140 dated the 2nd September, 2017, shall come into force.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary

to Government (Finance)