In exercise of the powers conferred by 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, hereby makes the following amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No.4/2018-Puducherry GST (Rate), dated the 31st March, 2019, published in the Gazette of Puducherry. Extraordinary, Part-I, No.75, dated the 31st March, 2019, namely:-

After paragraph, the following explanation shall be inserted, namely: -

"Explanation.-

Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1st April, 2019.".

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

(By order of the Lieutenant-Governor)

Ashok Kumar, I.A.S.,

Secretary to Government (Finance).