In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), hereafter, in this notification referred to as the said Act, 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. 47, dated the 25th September, 2018 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 134, dated the 25th September, 2018, namely:-

In the said notification, after the proviso, the following proviso shall be inserted, namely:-

"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.".

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary to Government (Finance).