Amendments in the notification of the Government of Puducherry, Commercial Taxes Department issued vide G.O. Ms. No.2/2019-Puducherry GST (Rate) dated the 13th March, 2019 - Compounding tax for supplier of Services.

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....ERCIAL TAXES SECRETARIAT G.O. Ms. No. 09/2019-Puducherry GST (Rate) Puducherry, the 31^st March, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (herein after referred to as the "said Act"), the Lieutenant-Governor, Pu....

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.... credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall ....