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, and in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 14/2021-Puducherry GST (Rate), dated the 7th December, 2021, published in the Gazette of Puducherry, Extraordinary Part-I, No. 294, dated the 9th December, 2021, 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 I - 2.5%, serial number 225 and the entries relating thereto shall be omitted;

(b) in Schedule II - 6%, after serial number 171 and the entries relating thereto, the following 5 serial number and entries shall be inserted, namely: -

2. This notification shall come into force on the 1st day of January, 2022.

(By order of the Lieutenant-Governor)

Prashant Goyal,

Development Commissioner-cum-

Principal Secretary to Government (Finance).