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of <h1>Puducherry GST Amendment: New Exclusions Added for Serial Numbers 4 and 5AB in Notification No. 13/2017</h1> The Government of Puducherry has issued an amendment to Notification No. 13/2017-Puducherry GST (Rate) dated 29th June 2017, under Notification No. 07/2025-Puducherry GST (Rate) effective from 16th January 2025. The amendment, approved by the Lieutenant-Governor on the Council's recommendation, modifies the original notification by adding specific exclusions. For serial number 4, the term 'other than a body corporate' is added, and for serial number 5AB, the phrase 'other than a person who has opted to pay tax under composition levy' is included.
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