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

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....ion 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. Ms. No. 12/2017-Puducherry....

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....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 provided by a goods transport agency to an unregistered person, including an....

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.... 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 of access to a road or a bridge on payment of annuity. Nil Nil" (e) in serial number 41, for the entry in column (3), the following entry shall b....

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.... 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 Constitution or to a Panchayat under Article 243 G of the Constitution. (zfa) "Government Entity" means an authority or a Board or any other Body includin....