In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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. 1/2017-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) in Schedule IV-

(a) after Sl. No. 227 and the entries related thereto, the following Sl. No. and entries shall be inserted, namely:

(b) Sl. No. 228 and 229 and the entries relating thereto shall be omitted.

(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely:

"(v) The words and expressions used and not defined in this notification, but, defined in the Puducherry Goods and Service Tax Act, 2017 (6 of 2017), the Central Goods and Services Tax Act, 2017 (12 of 2017) and the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall have the same meanings as assigned to them in those Acts."

2. This notification shall be deemed to have come into force on the 1st day of October, 2023.

(By order of the Lieutenant-Governor)

L. Mohamed Mansoor,

Additional Secretary to Government

(Commercial Taxes).