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Scope of entry for multi-modal transport — Insertion of Explanation in the relevant entry in the notification on State tax on services. - G.O. Ms. No. 30/2018-Puducherry GST (Rate) - Puducherry SGSTExtract GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 30/2018-Puducherry GST (Rate) ORDER: Puducherry, the 31 st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the Government of Puducherry, Commercial Taxes Secretariat notification issued vide G.O. Ms. No. 11/2017-Puducherry GST (Rate), dated the 29 th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29 th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:- Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India . 2. The existing Explanation in the above items shall be renumbered as Explanation 1 . 3. This notification shall come into force on the 1 st day of January, 2019. (By order of the Lieutenant-Governor) Dr. V.CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance)
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