In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 11/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No.95, dated the 29th June, 2017, namely:-

In the said notification,-

(i) in the Table, against serial number 3, in items (i.e.,) and (if), in the entries in column (5), for the figures and letters "10th", wherever they occur, the figures and letters "20th" shall be substituted;

(ii) in Annexure IV, for the figures and letters "10th", at both the places where they occur, the figures and letters "20th" shall be substituted.

2. This notification shall be deemed to have come into force with effect from 10th day May, 2019.

(By order of the Lieutenant-Governor)

A. Anbarasu, I.A.S.,

Development Commissioner-cum-

Secretary to Government (Finance).