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of <h1>Puducherry amends GST Notification to clarify tax liability timing on project completion or first occupation. Effective June 2, 2021.</h1> The Government of Puducherry has amended Notification G.O. Ms. No. 9/2019-Puducherry GST (Rate) dated 31st March 2019. Under the authority of the Puducherry Goods and Services Tax Act, 2017, and following the recommendations of the Council, the amendment modifies the language in the notification's first paragraph. The changes involve substituting specific phrases to clarify the timing of tax liability related to the issuance of a completion certificate or the first occupation of a project. This amendment is effective from 2nd June 2021, as ordered by the Lieutenant-Governor and communicated by the Commissioner-cum-Secretary to Government (Finance).
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