[ 1603 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G. O. Ms. No. 29/CT/2017-18, Puducherry, dated 2nd September 2017)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017
(Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend
the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government
may, by notification in the Official Gazette, appoint.
2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the "principal rules"). -
(i) in rule 117, the words "of eligible duties and taxes, as defined in Explanation 2 to section 140" shall
be deemed to have been omitted with effect from 1st day of July, 2017;
(ii) in rule 119, in the heading for the words "job-worker/agent", the words "job-worker or agent'' shall
be deemed to have been substituted with effect from 1st day of July, 2017;
(iii) for rule 122, the following rule shall be deemed to have been substituted with effect from 1st day
of July. 2017, namely:-
"122. Constitution of the Authority.- The constitution of the Authority shall be in accordance with the
provisions of rule 122 of the Central Goods and Services Tax Rules, 2017.";
(iv) for rule 123, the following rule shall be shall be deemed to have been substituted with effect from
1st day of July, 2017, namely:-
Registered with the Registrar
of Newspapers for India under
No. 10410
Registered No. SSP/PY/44/2015-17
WPP No. TN/PMG(CCR)/WPP-88/2015-17
Dated : 2-9-2017
Price : ` 18-00
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - I
EXTRAORDINAIRE
EXTRAORDINARY
Publiée par
Published by
Autorité
Authority
` 18-00
Prix : ` 18-00
Price : ` 18-00
2017 }
|
2 {
No.
140
Poudouchéry
Samedi
2
Septembre
2017 (11 Bhadra 1939)
No.
Puducherry
Saturday
2nd
September
2017
