GST – States – G.O. Ms. No. 46/CT/2017-18 – Dated:- 25-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 46/CT/2017-18, Puducherry, dated 25th October 2017) NOTIFICATION In exercise of the powers conferred by section 147 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- TABLE S.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered per son against Export Promotion Capital Goods Authorisation. 3. Supply of goods by a reg
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