In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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. 12/2017-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,

(i) against S.No. 12, in column (3), after the entry, the following explanation shall be inserted, namely:-

"Explanation.- For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where,-

(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and

(ii) such renting is on his own account and not that of the proprietorship concern";

(ii) S. No. 23A and the entries relating thereto, shall be omitted.

2. This Notification shall be deemed to have come into force with effect from the 01st day of January 2023.

(By order of the Lieutenant-Governor)

M. Raju, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).