In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) 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 faxes Secretarial. 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 Parl-I, No. 95, dated 29th June, 2017, namely
In the said notification, in the Table, -
(1) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(a) water supply;
(b) public health;
(c) sanitation conservancy;
(d) solid waste management; and
(e) slum improvement and upgradation.
(2.) against serial number 6, in column (3),in item (a), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;
(3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item(i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;
(4.) against serial number 8, in column (3)in the proviso, in item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;
(5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;
2. This notification shall come into force with effect from the 20th day of October, 2023.
(By order of the Lieutenant-Governor)
(L. MOHAMED MANSOOR)
Additional Secretary to Government (CT)