Seeks to amend notification No. 2/2017-State tax (Rate).

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....of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, 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.2/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puduch....

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....Explanation, after clause (iv), the following clause shall be inserted, namely:- "(v) The phrase "Government Entity" shall mean an authority or a Board or any other Body including a society, trust, corporation, which is: (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 per cent. or more participation by way of equity or con....