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    <title>Amendment in Notification G.O. Ms. No. 5, Puducherry, dated 18th September, 2025</title>
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    <description>Amendment to the Puducherry GST rate notification revises tariff classification entries in Schedule I and Schedule III under the Puducherry Goods and Services Tax framework. The notification substitutes specified HSN codes against the relevant serial numbers in the concessional and higher-rate schedules and provides that the amendments are deemed to have come into force from 1 May 2026, giving the revised schedule entries retrospective effect from that date.</description>
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      <description>Amendment to the Puducherry GST rate notification revises tariff classification entries in Schedule I and Schedule III under the Puducherry Goods and Services Tax framework. The notification substitutes specified HSN codes against the relevant serial numbers in the concessional and higher-rate schedules and provides that the amendments are deemed to have come into force from 1 May 2026, giving the revised schedule entries retrospective effect from that date.</description>
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