In exercise of the powers conferred by section of the Puducherry Goods and Services Tax Act, 2020 (Act No. 6 of 2017), read with sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby rescinds the notification vide F. No. 3240/CTD/GST/2020/10, dated the 28th October, 2020, published in the Official Gazette of Government of Puducherry, Extraordinary Part-I, No. 159, dated the 29th October, 2020, except as respects things done or omitted to be done before such rescission.

L. Kumar, i.a.s.,

Commissioner of State Tax.