Notification amendment adds Puducherry to Gujarat reference and makes the insertion effective retrospectively from July. Amendment inserts the words 'and the State of Puducherry' after 'State of Gujarat' in S. O. GST No. 105/2023 Tax (3 March 2023) under authority of sub rule (4B) of rule 8 of the Jammu and Kashmir GST Rules, 2017, and declares the insertion effective from the thirty first day of July, 2023.