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of <h1>Puducherry Amends GST Notification: Lease Plot Conditions Revised for Industrial Use, Effective January 2020.</h1> The Government of Puducherry issued an amendment to the notification G.O. Ms. No. 12/2017-Puducherry GST (Rate) dated June 29, 2017, under the Puducherry Goods and Services Tax Act, 2017. Effective January 1, 2020, changes include altering the figure '50' to '20' in the notification's table against serial number 41. Conditions are specified for leased plots, mandating their use for designated industrial or financial activities. The State Government is tasked with monitoring compliance, and any violation results in joint liability for State tax, interest, and penalties. Lease agreements must reflect the tax exemption conditions.
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