In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Sen ices Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.26/2018-Puduchcrry GST (Rate), dated the 31st December, 2018, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 180, dated the 31st December, 2018, namely:-

In the said notification, -

(i) for the word "gold", wherever it occurs, the words, "gold, silver or platinum", shall be substituted;

(ii) in the opening paragraph, for the word and figures, "heading 7108", the word and figures, "Chapter 71", shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely:-

"(d) "Chapter" means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)."

2. This notification shall come into force on the 1st day of October, 2019.

(By order of the Lieutenant-Governor)

Ashok Kumar, I.A.S.,

Secretary to Government (Finance).