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Amendment in Notification G.O. Ms. No. 12/2017-Puducherry GST (Rate), dated 29th June, 2017 - G.O. Ms. No. 16/2021-Puducherry GST (Rate) - Puducherry SGST

Extract

..... GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 16/2021-Puducherry GST (Rate), Puducherry, dated 07th December 2021] NOTIFICATION In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it .....

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Amendment in Notification G.O. Ms. No. 12/2017-Puducherry GST (Rate), dated 29th June, 2017 - G.O. Ms. No. 16/2021-Puducherry GST (Rate) - Puducherry SGST

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..... ided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017).”; (iv) against serial number 17, in column (3), in the heading “Description of Services”, after item (e), the following shall be inserted, namely: - Provided that nothing contained in item (e) above shall apply to services supplied through .....

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Amendment in Notification G.O. Ms. No. 12/2017-Puducherry GST (Rate), dated 29th June, 2017 - G.O. Ms. No. 16/2021-Puducherry GST (Rate) - Puducherry SGST

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