Amendment to notification No. G.O. Ms. No. 45/2017-Puducherry GST (Rate), dated the 14th November, 2017 on concessional SGST rates on certain goods supplies to specific public funded research institute.
G.O. Ms. No. 09/2018-Puducherry GST (Rate) Dated:- 25-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No. 09/2018-Puducherry GST (Rate)
Puducherry, the 25th January, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, (hereafter in this notification referred to as “the said Act”) read with sub-secti
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chnology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital”;
(ii) in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted;
(b) against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted.
(2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –
“Explanation 2.- For the purposes of this notification, exemption would be in line with the notificatio
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