In exercise of the powers conferred by sub-section (2) of section 7 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 Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 14/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-1, No.95, dated the 29th June, 2017, namely:-

In the said notification, in the first paragraph,-

(i) after the words ''State Government", the words "or Union territory" shall be inserted;

(ii) after the word "Constitution", the words "or to a Municipality under article 243W of the Constitution" shall be inserted.

2. This notification shall come into force with effect from 27th day of July, 2018.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary

to Government (Finance)