Rescission of tax notification withdraws a prior GST notification, with prospective effect and savings for prior acts. Rescission of an earlier notification under the Puducherry Goods and Services Tax Act, 2017 is effected by the Lieutenant Governor on recommendations of the Council, withdrawing G.O. Ms. No. 45/2017 Puducherry GST (Rate), dated 14th November, 2017; the rescission preserves actions or omissions done before rescission and specifies its date of commencement.