Division of taxpayer base under GST: second-phase allocations communicated, order and assigned list enclosed for dissemination. Division of taxpayer base between the Central Government and the State Government of Puducherry has proceeded to a second phase under the State Level Committee, which has issued Order No. 01/2018 assigning taxpayers to Centre or State in accordance with GSR Council Secretariat guidelines; the Order and assigned-list are enclosed and commissioners and trade associations are directed to notify officers, assessees, and members.