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 second proviso, the following proviso shall be inserted, namely:-

"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.".

2. This notification shall be deemed to have come into force with effect from the 31st day of December, 2018.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary

to Government (Finance).