Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2021.

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....Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2021. (2) They shall be deemed to have come into force on the 1st....