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 rescinds, except as respects things done or omitted to be done before such rescission, the notification issued vide G.O. Ms. No. 3, dated the 3rd January 2018 of the Commercial Taxes Secretariat, Government of Puducherry, published in the Gazette of Puducherry, Extraordinary, Part I, No. 2, dated the 3rd January 2018.

2. This notification shall be deemed to have come into force with effect from the 2nd day of February, 2018.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary to Government (Finance).