GST – States – G.O. Ms. No. 20 – Dated:- 28-3-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT Puducherry, the 28th March, 2018 G.O. Ms. No. 20 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 (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 23rd day of March, 2018. 2. In the Puducherry Goods and Services Tax Rules, 2017,- (i) in rule
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e sent by one job worker to another or are returned to the principal. ; (ii) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (iii) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted; (iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is call
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e (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. ; (vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:- Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of par
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