Seeks to amend notification No. 12/2017-CT(R).

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.... by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O.....

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.... local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil"  (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely:- (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967   Services prov....

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....s and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil"   (d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely:- (1) (2) (3) (4) (5) "23A Heading 9967   Service by way o....

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....e following shall be substituted, namely:- "(zf) "Governmental Authority" means an authority or a Board or any other Body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under Article 243 W of the Cons....