Electronic commerce operator as required to collect tax at source u/s 52 notified as the class of persons who shall follow the special procedure.

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....owers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), [hereinafter referred to as the said Act], the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the Electronic Commerce Operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special procedur....