Amendment to notification G.O. Ms. No. 13/2017-Puducherry GST (Rate), dated the 29th June, 2017on supply of services on which tax shall be paid under reverse charge mechanism.
G.O. Ms. No. 15/2018-Puducherry GST (Rate) Dated:- 27-7-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No. 15/2018-Puducherry GST (Rate)
Puducherry, the 27th July, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 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 makes the following further amendments in the notification of the Go
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m.
A banking company or a non-banking financial company, located in the taxable territory.”;
(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: –
'(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.'.
2. This notification shall come into force with effect from 27th day of July, 2018.
(By order of the Lieutenant-Governor)
Dr. V.CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to G
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