In exercise of the powers conferred by sub-section (3) of section 9 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. 13/2017- 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, in the Table,-

(1) against serial number 1, in column (2),-

(a) the words, figure and symbol "who has not paid State tax at the rate of 6%," shall be omitted;

(b) after the proviso, the following proviso shall be inserted, namely:-

"Provided further that nothing contained in this entry shall apply where,-

(i) the supplier has taken registration under the Puducherry Goods and Services Tax Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and

(ii) the supplier has issued a tax invoice to the recipient charging State tax at the applicable rates and has made a declaration as prescribed in Annexure-III on such invoice issued by him.";

(2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words "by way of speed post, express parcel post, life insurance and agency services provided to a person other than Central Government, State Government or Union Territory or Local Authority" shall be omitted;

(3) after serial number 5A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

"ANNEXURE - III

Declaration

I/we have taken registration under the Puducherry Goods and Services Tax Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year ........ Under forward charge.".

2. This notification shall come into force with effect from the 18th day of July, 2022.

(By order of the Lieutenant-Governor)

Prashant Goyal,

Development Commissioner-cum-

Principal Secretary to Government (Finance).