GST – States – G.O. Ms. No. 38/CT/2017-18 – Dated:- 17-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 38/CT/2017-18, Puducherry, dated 17th October 2017) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) These rules shall be deemed to have come into force from the 29th day of September, 2017. 2. In the Puducherry Goods and Services Tax Rules, 2017,- (i) in rule 24, in sub-rul
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