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    <title>The Puducherry Goods and Services Tax (Third Amendment) Rules, 2018.</title>
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    <description>The amendments permit either the principal or the sending job worker to issue a challan for goods moved between job workers, permit sequential endorsements recording quantity and description, insert a drafting correction in a performance-reporting clause, substitute Authority discretion for a committee allowance, allow the Authority to refer safeguard reports for further inquiry, set a three-member quorum with majority decision-making and a casting vote for the Chairman, expand complainant standing regarding failure to pass on tax benefits, and exclude leasing of parcel space by railways from rail-transport definitions.</description>
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