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<h1>Puducherry GST Rules Amended u/s 164, Effective July 2017, Per G.O. Ms. No. 16/CT/2017-18.</h1> The Puducherry Goods and Services Tax (Third Amendment) Rules, 2017, issued by the Government of Puducherry, amends the existing Puducherry Goods and Services Tax Rules, 2017. This amendment is enacted under the authority granted by section 164 of the Puducherry Goods and Services Tax Act, 2017. The rules are identified as G.O. Ms. No. 16/CT/2017-18 and took effect from July 2017. The notification was released by the Commercial Taxes Secretariat and sanctioned by the Lieutenant-Governor of Puducherry.