In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Puducherry Goods and Services Tax (Amendment) Act, 2023 (Act No. 4 of 2023), the Lieutenant-Governor, Puducherry, hereby appoints the 1st day of October, 2023, as the date on which the provisions of sections 2 to 27 (except sections 16 to 21) of the said Act shall come into force.

(By order of the Lieutenant-Governor)

L. Mohamed Mansoor,

Additional Secretary to Government

(Commercial Taxes).