In exercise of the powers conferred by sub-section (I) 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 makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.26/2018- Puducherry GST (Rate), dated 31st December, 2018, published in the Gazette of Puducherry, Extraordinary Part-I, No. 180, dated 31st December, 2018, namely:-
In the said notification, -
(A) in the opening paragraph, for the phrase "paragraph 4.41", the phrase "paragraph 4.40", shall be substituted;
(B) in the Explanation, -
(i) for clause (a), the following clause shall be substituted, namely: -
"(a) "Foreign Trade Policy" means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-Il, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023;"
(ii) for clause (b), the following clause shall be substituted, namely:-
"(b) "Handbook of Procedures" means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1st April, 2023;"
2. This notification shall come into force with effect from 27th July, 2023.
(By order of the Lieutenant-Governor)
(L. MOHAMED MANSOOR)
Additional Secretary to Government (CT)