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Seeks to cross-empower Central Tax officers for processing and grant of refund.

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....d by sub-section (1) of section 6 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as "Puducherry GST Act"), on the recommendations of the Council, the Lieutenant-Governor, Puducherry, hereby specifies that the Officers appointed under the Central Goods and Services Tax Act, 2017 (Central Act No. 12 of 2017) (hereafter in this notif....