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 being satisfied that it is necessary in the public interest so to do, 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, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: -

"(iva) For removal of doubts, it is clarified that any Authority, Board or Body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to Educational Institutions shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of entrance examination for admission to Educational Institutions.".

2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2023.

(By order of the Lieutenant-Governor)

M. Raju, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).