THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O. Ms. No. 3/2018-Puducherry GST (Rate), Dated, 25th January, 2018

In exercise of the powers conferred by sub-section (3) 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 further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No. 13/2017-Puducherry GST (Rate), dated the 29th June, 2017 published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, namely:-

In the said notification,-

(i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: -

(1)	(2)	(3)	(4)
"5A	Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017).	Central Government, State Government, Union territory or local authority	Any person registered under the Puducherry Goods and Services Tax Act, 2017.";

(ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: -

(f) "insurance agent" shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).'.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary

to Government (Finance)