In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 {Act No.6 of 2017), 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 amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No 39/2017- Puducherry GST (Rate), dated 25th October, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 172, dated 25th October, 2017, namely

In the said notification, in the Table, against S, No. 1, -

(i) in column (3), for the entry, the entry "(a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government;

{b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government." shall be substituted;

(ii) in column (4), in the entry, for the words ''food preparations" at both the places, where they occur, the word "goods" shall be substituted;

2, This notification shall come into force on the 1st day of October, 2021.

(By order of the Lieutenant-Governor)

Shurbir Singh, i.a.s.,

Commissioner-cum-Secretary to Government (Finance).