In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) 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 makes the following further amendments in the Notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:-

In the said notification, -

(a) in Schedule II - 6%, S. No. 243 and the entries relating thereto shall be omitted;

(b) in Schedule III - 9%, against S. No. 452P, in column (3), the words "in respect of Information Technology software", shall be omitted.

2. This notification shall be deemed to have come into force on the 27th day of October, 2021.

(By order of the Lieutenant-Governor)

Prashant Goyal, I.A.S.,

Development Commissioner-cum-

Principal Secretary to Government (Finance).