THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O. Ms. No. 29/2019-Puducherry GST (Rate), Dated 31st December, 2019

In exercise of the powers conferred by sub-section (3) of section 9 of the Puducherry Goods and Services Tax Act. 2017 (Act No.6 of 201 7), the Lieutenant-Governor. Puducherry, on being satisfied that it is necessary in the public interest so to do. 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. 13/2017-Puducherry GST (Rate), dated the 29lh June, 2017. published in the Gazette of Puducherry. Extraordinary. Part-1. No.95, dated the 29th June, 2017, namely:-

In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: -

(1)	(2)	(3)	(4)
"15	Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate.	Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the rate of 6 per cent. to the service recipient	Any body corporate located in the taxable territory.".

(By order of the Lieutenant-Governor)

SHURBIR SINGH. I.A.S

Secretary to Government (Finance)