In exercise of the powers conferred by sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 9, dated the 1st April, 2020, published in the Official Gazette of Puducherry, Extraordinary Part II, No. 58, dated the 1st April, 2020, namely:-

In the said notification, in the first paragraph,

(i) before the words "those referred to in sub-rules", the words "a Special Economic Zone unit and" shall be inserted;

(ii) for the words "one hundred crore rupees", the words "five hundred crore rupees" shall be substituted.

(By order of the Lieutenant-Governor)

Shurbir Singh, i.a.s.,

Secretary to Government (Finance).