Amendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No. 13/2017- Puducherry GST (Rate), dated the 29th June, 2017.

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..... No. 29/2018-Puducherry GST (Rate) Puducherry, the 31^st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 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 Government of Pud....

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....stration 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."; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) "12. Services provided by business ....

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....f 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory."; (ii) in the Explanation, after clause (g), the following clause shall be inserted,....