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of <h1>Puducherry Amends GST Act: Broader Definitions and New Tax Exemptions for Government Entities and Services Effective October 2017.</h1> The Government of Puducherry has issued amendments to notification No. 12/2017-CT(R) under the Puducherry Goods and Services Tax Act, 2017. These amendments include changes to the definitions and applicability of tax exemptions. Key changes involve the substitution of 'governmental authority' with broader terms like 'Central Government, State Government, Union territory, local authority or Governmental Authority' in certain entries. New exemptions are introduced for services provided by government entities, goods transport agencies, and access to roads or bridges. Definitions of 'Governmental Authority' and 'Government Entity' have been clarified. These changes are effective from October 13, 2017.
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