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SCHEDULE II. ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

152. Bar on disclosure of information.

151. Power to collect statistics.

130. Confiscation of goods or conveyances and levy of penalty.

129. Detention, seizure and release of goods and conveyances in transit.

107. Appeals to Appellate Authority.

83. Provisional attachment to protect revenue in certain cases.

75. General provisions relating to determination of tax.

74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.

16. Eligibility and conditions for taking Input tax credit.

7. Scope of supply

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PUDUCHERRY GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021

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THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O. Ms. No. 42, dated 31st December 2021

In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Puducherry Goods and Services Tax (Amendment) Act, 2021, the Lieutenant-Governor, Puducherry, hereby appoints the 1st day of January, 2022 as the date on which the provisions of sections 2, 3, 7 to 12 and 14 to 16 of the said Act shall come into force.

(By order of the Lieutenant-Governor)

Prashant Goyal,

Development Commissioner-cum-

Principal Secretary to Government (Finance).