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 makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely: -

1. (1) These rules may be called the Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2018.

(2) They shall be deemed to have come into force with effect from the 12th day of June, 2018.

2. In the Puducherry Goods and Services Tax Rules, 2017,-

(i) in rule 129, for the words "Director-General of Safeguards", wherever they occur, the words "Director-General of Anti-profiteering" shall be substituted;

(ii) in rule 130, in sub-rule (2), for the words "Director-General of Safeguards", at both places where they occur, the words "Director-General of Anti-profiteering" shall be substituted;

(iii) in rule 131, for the words "Director-General of Safeguards", the words "Director-General of Anti-profiteering" shall be substituted;

(iv) in rule 132, in sub-rule (1), for the words "Director-General of Safeguards", the words "Director-General of Anti-profiteering" shall be substituted;

(v) in rule 133, for the words "Director-General of Safeguards", wherever they occur, the words "Director-General of Anti-profiteering" shall be substituted.

(By order of the Lieutenant-Governor)

Dr. V. Candavelou, i.a.s.,

Commissioner-cuw-Secretary to Government (Finance).