THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. G.O. Ms. No. 47, Dated 25th September, 2018

In exercise of the powers conferred by sub-section (3) of section 1 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), and in supercession of the notification of the Government of Puducherry, Commercial Taxes Secretariat notification issued vide G.O. Ms. No.35/CT/2017-18, dated 20th September 2017, published in the Gazette of Puducherry, Extraordinary, Part I, No. 145 dated the 20th September, 2017, except as respects things done or omitted to be done before such supercession, the Lieutenant-Governor, Puducherry hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:-

(a) an authority or a board or any other body, -

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by any Government,

with fifty-one percent, or more participation by way of equity or control, to carry out any function;

(b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018.

Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018.

Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.

(By order of the Lieutenant-Governor)

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

Comm issioner-cum-Secretary

to Government (Finance)

ANNEXURE 'A'

CODE NUMBERS ALLOTTED TO THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS

SI No.	Designation of Controller/Office	Code No.
1	Controller of Defence Accounts, Patna	00
2	Pr. Controller of Defence Accounts (Pensions), Allahabad	01
3	Pr Controller of Defence Accounts (Officers), Pune	02
4	Controller of Defence Accounts, (Army), Meerut	03
5	Pr. Controller of Defence Accounts, Southern Command, Pune	04
6	Pr. Controller of Defence Accounts, Bangalore	05
7	Pr, Controller of Defence Accounts, Western Command, Chandigarh	06
8	Pr. Controller of Accounts (Factories), Kolkata	07
9	Pr. Controller of Defence Accounts (Air Force), Dehradun	08
10	Pr. Controller of Defence Accounts (Navy), Mumbai	09
11	Controller of Defence Accounts (Funds), Meerut	10
12	Pr. Controller of Defence Accounts, Northern Command, Jammu	12
13	Zonal Office (Pension Disbursement), Chennai	13
14	AO DAD Min. of Defence (Civil), New Delhi	14
15	Controller of Defence Accounts, Canteen Stores Dept., Mumbai	15
16	Pr. Controller of Defence Accounts, New Delhi	16
17	Controller of Defence Accounts, Chennai .	18
18	Pr. Controller of Defence Accounts (R&D) New Delhi	19
19	Controller of Defence Accounts (Pension Disbursement), Meerut	20
20	Controller of Defence Accounts, Gauhati	21
21	Pr. Controller of Defence Accounts, (CC) Lucknow	22
22	Pr Controller of Defence Accounts (Border Roads), New Delhi	23
23	Controller of Defence Accounts (R&D), Bangalore	24
24	Controller of Defence Accounts, Secunderabad	25
25	Controller of Defence Accounts, Jabalpur	26
26	Pr Controller of Defence Accounts (Air Force), New Delhi	27
27	Pr Controller of Defence Accounts (R&D), Hyderabad	28
28	Controller of Defence Accounts, New Delhi	29
29	Controller of Defence Accounts (IDS), New Delhi	30
30	Pr Controller of Defence Accounts (SWC), Jaipur	31