Amendments in the Notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 12/2017-Puducherry GST (Rate), dated the 29th June, 2017.

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....No. 28/2018-Puducherry GST (Rate) Puducherry, the 14^th January, 2019 NOTIFICATION In exercise of the powers conferred 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 fo....

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....uthority; or (c) Governmental agencies, which has taken registration under the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil"; (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be ins....

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...."74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or ....