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THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O. Ms. No. 34, dated 10th October 2023

In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following Amendment in the notification of the Part-I ] Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 56/CT/2017-19, dated the 17th November, 2017, published in the Gazette of Puducherry, Extraordinary, Part I, No. 189, dated the 17th November, 2017, namely:-

In the said notification, with effect from the 1st October, 2023, after the words and figures "composition levy under section 10 of the said Act", the words and figures, "other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act", shall be inserted.

(By order of the Lieutenant-Governor)

L. Mohamed Mansoor,

Additional Secretary to Government

(Commercial Taxes).