In exercise of the powers conferred by sub-section (6D) of section 25 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 notifies that the provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:-

(a) Individual;

(b) Authorised signatory of all types;

(c) Managing and Authorised partner; and

(d) Karta of an Hindu undivided family.

2. This notification shall come into force with effect from the 1st day of April, 2020.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance)