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of <h1>Puducherry amends GST rates: Item 243 removed, IT software phrase omitted from Schedule III. Changes retroactive to 2021.</h1> The Government of Puducherry has amended Notification No. 1/2017-Puducherry GST (Rate) under the Puducherry Goods and Services Tax Act, 2017. The amendments include the removal of item number 243 from Schedule II, which had a tax rate of 6%, and the omission of the phrase 'in respect of Information Technology software' from item number 452P in Schedule III, which had a tax rate of 9%. These changes are effective retroactively from October 27, 2021, as per the order of the Lieutenant-Governor.
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