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THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No.14/2023-Puducherry GST (Rate), G.O. Ms. No. 39, dated 30th October, 2023

In exercise of the powers conferred by sub-section (3) of section 9 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 Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 13/2017- Puducherry GST (Rate) dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-1, No. 95, dated 29th June, 2017, namely: -

In the said notification, in the Table, -

(i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;

(ii) against serial number 5A, in column (2), after the words "Services supplied by the Central Government", the words and brackets "[excluding 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)