In exercise of the powers conferred by sub-section (1) of section 11 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 rescinds the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 45/2017-Puducherry GST (Rate), dated 14th November, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 187, dated 14th November, 2017, except as respects things done or omitted to be done before such rescission.

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

(By order of the Lieutenant-Governor)

Prashant Goyal,

Development Commissioner-cum-

Principal Secretary to Government (Finance).