Amendment in Notification G.O. Ms. No. 11/2017-Puducherry GST (Rate), dated 29th June, 2017

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..... 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 the recommendations of the Council, hereby makes the following amendments in the notification of the .....

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..... (4) (5) "(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 -" (iii) in serial number 25, in item (ii) in column (3), for the word, brackets and figures "and (ia)", the word, brackets and figures ",(ia) and (ib)" shall be substituted. 2. This notification shall come into force on the 2nd day of June, 2021. .....

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