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<h1>Puducherry GST Act 2017 mandates tax on intra-state supply of goods and services, effective upon government notification.</h1> The Puducherry Goods and Services Tax Act, 2017, enacted by the Legislative Assembly of Puducherry, provides for the levy and collection of tax on intra-state supply of goods and services within the Union territory of Puducherry. This Act, known as Act No. 6 of 2017, received the assent of the Lieutenant-Governor on June 1, 2017, and extends across the entire Union territory. The commencement date of the Act's provisions will be determined by the State Government through notifications in the Official Gazette, allowing for different provisions to come into effect on different dates.