Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2020

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....ervices Tax Act, 2017 (Act No. 6 of 2017) , the Lieu tenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following rules further to amend the Puducherry Goo ds and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2020.     (2) Save as otherwise provided, they shall be ....