[ 977 ]
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY
No. 104/LAS/Budget Session-Dec. 2018/Bill.
Puducherry, the 14th December 2018.
Under rule 140 of Rules of Procedure and Conduct of Business of
the Puducherry Legislative Assembly, the following Bill, viz.,
The Puducherry Goods and Services Tax (Amendment) Bill, 2018
(Bill No. 6 of 2018).
which
was introduced and passed
in
the Legislative Assembly on
14th December, 2018 is published for general information.
Registered with the Registrar
of Newspapers for India under
No. 10410
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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| 14 {
No.
71
Poudouchéry
Vendredi
14
Decembre
2018
No.
Puducherry
Friday
14th
December
2018
(23 Agrahayana 1940)
978
LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) BILL, 2018
(Bill No. 6 of 2018)
A
BILL
further to amend the Puducherry Goods and Services
Tax Act, 2017.
BE it enacted by the Puducherry Legislative
Assembly in the Sixty-ninth Year of the Republic of India
as follows:-
1. (1) This Act may be called the Puducherry
Goods and Services Tax (Amendment) Act, 2018.
(2) Save as otherwise provided, the provisions
of this Act shall come into force on such date as the
Government of Puducherry may, by notification in the
Official Gazette, appoint:
Provided that different dates may be appointed
for different provisions of this Act and any reference in
any such provision to the commencement of this Act
shall be construed as a reference to the coming into force
of that provision.
2. In section 2 of the Puducherry Goods and
Services Tax Act, 2017 (hereinafter referred to as the
principal Act),—
(1) in clause (4), for the words “the Appellate
Authority and the Appellate Tribunal”, the words,
brackets and figures “the Appellate Authority, the
Appellate Tribunal and the Authority referred to in
sub-section (2) of section 171” shall be substituted;
(2) in clause (16), for the words “Central Board
of Excise and Customs”, the words “Central Board of
Indirect Taxes and Customs” shall be substituted;
Short title and
commencement.
Amendment
of section 2.
Act
No. 6
of
2017.
979
PART–II]
LA GAZETTE DE L'ETAT
(3) in clause (17), for sub-clause (h), the
following sub-clause shall be substituted, namely:-
“(h) activities of a race club including by way
of totalisator or a licence to book maker or
activities of a licensed bookmaker in such club;
and”;
(4) clause (18) shall be omitted;
(5) in clause (35), for the word, brackets and
letter "clause (c)", the word, brackets and letter “clause (b)”
shall be substituted;
(6) in clause (69), in sub-clause (f), after the
word and figures “article 371”, the words, figures and
letter “and article 371J” shall be inserted;
(7) in clause (102), the following Explanation
shall be inserted, namely:-
“Explanation.— For the removal of doubts,
it is hereby clarified that the expression “services”
includes facilitating or arranging transactions in
securities;”.
3. In section 7 of the principal Act, with effect from
the 1st day of July, 2017,—
(1) in sub-section (1),–
(a) in clause (b), after the words “or furtherance
of business;”, the word “and” shall be inserted and
shall always be deemed to have been inserted;
(b) in clause (c), after the words “a consideration”,
the word “and” shall be omitted and shall always be
deemed to have been omitted;
(c) clause (d) shall be omitted and shall always
be deemed to have been omitted;
(2) after
sub-section
(1),
the
following
sub-section shall be inserted and shall always be deemed
to have been inserted, namely:—
Amendment
of section 7.
980
LA GAZETTE DE L'ETAT
[PART–II
“(1A) where certain activities or transactions,
constitute a supply in accordance with the
provisions of sub-section (1), they shall be
treated either as supply of goods or supply of
services as referred to in Schedule II.”;
(3) in sub-section (3), for the words, brackets
and figures “sub-sections (1) and (2)”, the words,
brackets, figures and letter “sub-sections (1), (1A) and (2)”
shall be substituted.
4. In section 9 of the principal Act, for sub-section (4),
the following sub-section shall be substituted, namely:—
“(4) The Government may, on the recommendations
of the Council, by notification, specify a class of
registered persons who shall, in respect of supply
of specified categories of goods or services or both
received from an unregistered supplier, pay the tax
on reverse charge basis as the recipient of such
supply of goods or services or both, and all the
provisions of this Act shall apply to such recipient
as if, he is the person liable for paying the tax in
relation to such supply of goods or services or
both.”.
5. In section 10 of the principal Act,—
(1) in sub-section (1)–
(a) for the words “in lieu of the tax payable by
him, an amount calculated at such rate”, the words,
brackets and figures “in lieu of the tax payable by
him under sub-section (1) of section 9, an amount
of tax calculated at such rate” shall be substituted;
(b) in the proviso, for the words “one crore
rupees”, the words “one crore and fifty lakh
rupees” shall be substituted;
(c) after the proviso, the following proviso shall
be inserted, namely:–
“Provided further that a person who opts to
pay tax under clause (a) or clause (b) or clause (c)
may supply services (other than those referred to
Amendment
of section 9.
Amendment
of section 10.
981
PART–II]
LA GAZETTE DE L'ETAT
in clause (b) of paragraph 6 of Schedule II), of
value not exceeding ten per cent. of turnover in
the State in the preceding financial year or five
lakh rupees, whichever is higher.”;
(2) in sub-section (2), for clause (a), the
following clause shall be substituted, namely:-
“(a) save as provided in sub-section (1), he is not
engaged in the supply of services;”.
6. In section 12 of the principal Act, in sub-section (2),
in clause (a), the words, brackets and figure
“sub-section (1) of” shall be omitted.
7. In section 13 of the principal Act, in sub-section (2),
the words, brackets and figure “sub-section (2) of”
occurring at both the places, shall be omitted.
8. In section 16 of the principalAct, in sub-section (2),—
(1) in clause (b), for the Explanation, the
following Explanation shall be substituted, namely:-
“Explanation.– For the purposes of this clause,
it shall be deemed that the registered person has
received the goods or, as the case may be,
services–
(i) where the goods are delivered by the
supplier to a recipient or any other person
on the direction of such registered person,
whether acting as an agent or otherwise,
before or during movement of goods, either
by way of transfer of documents of title to
goods or otherwise;
(ii) where the services are provided by the
supplier to any person on the direction of
and on account of such registered person.";
(2) in clause (c), for the word and figures
“section 41”, the words, figures and letter “section 41 or
section 43A” shall be substituted.
Amendment
of section 12.
Amendment
of section 13.
Amendment
of section 16.
982
LA GAZETTE DE L'ETAT
[PART–II
9. In section 17 of the principal Act,—
(1) in sub-section (3), the following Explanation
shall be inserted, namely:–
“Explanation.– For the purposes of this
sub-section, the expression ‘value of exempt
supply’ shall not include the value of activities or
transactions specified in Schedule III, except those
specified in paragraph 5 of the said Schedule.”;
(2) in sub-section (5), for clauses (a) and (b), the
following clauses shall be substituted, namely:-
“(a) motor vehicles for transportation of
persons having approved seating capacity of not
more than thirteen persons (including the Driver),
except when they are used for making the following
taxable supplies, namely:–
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor
vehicles;
(aa) vessels and aircraft except when they
are used–
(i) for making the following taxable
supplies, namely:—
(A) further supply of such vessels or
aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating
such vessels; or
(D) imparting training on flying such
aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing,
repair and maintenance in so far as they
relate to motor vehicles, vessels or aircraft
referred to in clause (a) or clause (aa):
Amendment
of section 17.
983
PART–II]
LA GAZETTE DE L'ETAT
Provided that the input tax credit in
respect of such services shall be
available—
(i) where the motor vehicles, vessels
or aircraft referred to in clause (a) or
clause (aa) are used for the purposes
specified therein;
(ii) where received by a taxable person
engaged–
(I) in the manufacture of such
motor vehicles, vessels or
aircraft; or
(II) in the supply of general
insurance services in respect of
such motor vehicles, vessels or
aircraft insured by him;
(b) the following supply of goods or services or
both—
(i) food and beverages, outdoor catering,
beauty treatment, health services, cosmetic
and plastic surgery, leasing, renting or hiring
of motor vehicles, vessels or aircraft referred
to in clause (a) or clause (aa) except when
used for the purposes specified therein, life
insurance and health insurance:
Provided that the input tax credit in respect
of such goods or services or both shall be
available where an inward supply of such
goods or services or both is used by a
registered person for making an outward
taxable supply of the same category of
goods or services or both or as an element
of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness
centre; and
984
LA GAZETTE DE L'ETAT
[PART–II
(iii) travel benefits extended to employees on
vacation such as leave or home travel
concession:
Provided that the input tax credit in respect
of such goods or services or both shall be
available, where it is obligatory for an
employer to provide the same to its
employees under any law for the time being
in force.”.
10. In section 20 of the principal Act, in the
Explanation, in clause (c), for the words and figures
“under entry 84”, the words, figures and letter “under
entries 84 and 92A” shall be substituted.
11. In section 22 of the principal Act,—
(1) in sub-section (1), after the proviso, the
following proviso shall be inserted, namely:–
“Provided further that where such person makes
taxable supplies of goods or services or both from a
special category State in respect of which the Central
Government has enhanced the aggregate turnover
referred to in the first proviso, he shall be liable to be
registered if, his aggregate turnover in a financial year
exceeds the amount equivalent to such enhanced
turnover.”;
(2) in the Explanation, in clause (iii), after the
word “Constitution”, the words “except the State of
Jammu and Kashmir and States of Arunachal Pradesh,
Assam, Himachal Pradesh, Meghalaya, Sikkim and
Uttarakhand” shall be inserted.”.
12. In section 24 of the principal Act, in clause (x),
after the words “commerce operator”, the words and
figures “who is required to collect tax at source under
section 52” shall be inserted.
13. In section 25 of the principal Act,—
(1) in sub-section (1), after the proviso and
before the Explanation, the following proviso shall be
inserted, namely:—
Amendment
of section 20.
Amendment
of section 22.
Amendment
of section 24.
Amendment
of section 25.
985
PART–II]
LA GAZETTE DE L'ETAT
“Provided further that a person having a unit, as
defined in the Special Economic Zones Act, 2005, in
a Special Economic Zone or being a Special
Economic Zone developer shall have to apply for a
separate registration, as distinct from his place of
business located outside the Special Economic
Zone in the State.”;
(2) in sub-section (2), for the proviso, the
following proviso shall be substituted, namely:–
"Provided that a person having multiple places
of business in the State may be granted a separate
registration for each such place of business,
subject to such conditions as may be prescribed.".
14. In section 29 of the principal Act,—
(1) in the marginal heading after the word
“Cancellation”, the words “or suspension” shall be
inserted;
(2) in sub-section (1), after clause (c), the
following proviso shall be inserted, namely:–
“Provided that during pendency of the
proceedings relating to cancellation of registration
filed by the registered person, the registration may
be suspended for such period and in such manner
as may be prescribed.”;
(3) in sub-section (2), after the proviso, the
following proviso shall be inserted, namely:–
“Provided further that during pendency of the
proceedings relating to cancellation of registration,
the proper officer may suspend the registration for
such period and in such manner as may be
prescribed.”.
15. In section 34 of the principal Act,—
(1) in sub-section (1),–
(a) for the words “Where a tax invoice has”, the
words “Where one or more tax invoices have” shall
be substituted;
Central
Act
28 of
2005.
Amendment
of section 29.
Amendment
of section 34.
986
LA GAZETTE DE L'ETAT
[PART–II
(b) for the words “a credit note”, the words “one
or more credit notes for supplies made in a financial
year” shall be substituted;
(2) in sub-section (3),–
(a) for the words “Where a tax invoice has”, the
words “Where one or more tax invoices have” shall
be substituted;
(b) for the words “a debit note”, the words “one
or more debit notes for supplies made in a financial
year” shall be substituted.
16. In section 35 of the principalAct, in sub-section (5),
the following proviso shall be inserted, namely:—
“Provided
that
nothing
contained
in
this
sub-section shall apply to any Department of the Central
Government or a State Government or a Local Authority,
whose books of account are subject to audit by the
Comptroller and Auditor-General of India or an Auditor
appointed for auditing the accounts of Local Authorities
under any law for the time being in force.”.
17. In section 39 of the principal Act,—
(1) in sub-section (1),–
(a) for the words “in such form and manner as
may be prescribed”, the words “in such form,
manner and within such time as may be prescribed”
shall be substituted;
(b) the words “on or before the twentieth day of
the month succeeding such calendar month or part
thereof.” shall be omitted;
(c) the following proviso shall be inserted,
namely:–
“Provided that the Government may, on the
recommendations of the Council, notify certain
classes of registered persons who shall furnish
return for every quarter or part thereof, subject
to such conditions and safeguards as may be
specified therein.”;
Amendment
of section 35.
Amendment
of section 39.
987
PART–II]
LA GAZETTE DE L'ETAT
(2) in sub-section (7), the following proviso shall
be inserted, namely:—
“Provided that the Government may, on the
recommendations of the Council, notify certain
classes of registered persons who shall pay to the
Government the tax due or part thereof as per the
return on or before the last date on which he is
required to furnish such return, subject to such
conditions and safeguards as may be specified
therein.”;
(3) in sub-section (9),–
(a) for the words “in the return to be furnished
for the month or quarter during which such
omission or incorrect particulars are noticed”, the
words “in such form and manner as may be
prescribed” shall be substituted;
(b) in the proviso, for the words “the end of the
financial year”, the words “the end of the financial
year to which such details pertain” shall be
substituted.
18. After section 43 of the principal Act, the
following section shall be inserted, namely:—
“43A. (1) Notwithstanding anything contained
in sub-section (2) of section 16, section 37 or section 38,
every registered person shall in the returns furnished
under sub-section (1) of section 39 verify, validate,
modify or delete the details of supplies furnished by the
suppliers.
(2) Notwithstanding anything contained in
section 41, section 42 or section 43, the procedure for
availing of input tax credit by the recipient and
verification thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of
outward supplies by the supplier on the common portal,
for the purposes of availing input tax credit by the
recipient shall be such as may be prescribed.
Insertion of
new section
43A.
Procedure for
f u r n i s h i n g
return
and
availing input
tax credit.
988
LA GAZETTE DE L'ETAT
[PART–II
(4) The procedure for availing input tax credit in
respect of outward supplies not furnished under
sub-section (3) shall be such as may be prescribed and
such procedure may include the maximum amount of the
input tax credit which can be so availed, not exceeding
twenty per cent. of the input tax credit available, on the
basis of details furnished by the suppliers under the said
sub-section.
(5) The amount of tax specified in the outward
supplies for which the details have been furnished by the
supplier under sub-section (3) shall be deemed to be the
tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply
shall be jointly and severally liable to pay tax or to pay
the input tax credit availed, as the case may be, in
relation to outward supplies for which the details have
been furnished under sub-section (3) or sub-section (4)
but, return thereof has not been furnished.
(7) For the purposes of sub-section (6), the
recovery shall be made in such manner as may be
prescribed and such procedure may provide for
non-recovery of an amount of tax or input tax credit
wrongly availed not exceeding one thousand rupees.
(8) The procedure, safe guards and threshold of
the tax amount in relation to outward supplies, the details
of which can be furnished under sub-section (3) by a
registered person,–
(a) within six months of taking registration;
(b) who has defaulted in payment of tax and
where such default has continued for more than two
months from the due date of payment of such
defaulted amount,
shall be such as may be prescribed.”.
19. In section 48 of the principalAct, in sub-section (2),
after the word and figures “section 45”, the words “and
to perform such other functions” shall be inserted.
Amendment
of section 48.
989
PART–II]
LA GAZETTE DE L'ETAT
20. In section 49 of the principal Act,—
(1) in sub-section (2), for the word and figures
“section 41”, the words, figures and letter “section 41
or section 43A” shall be substituted;
(2) in sub-section (5),–
(a) in clause (c), the following proviso shall be
inserted, namely:–
“Provided that the input tax credit on account of
State tax shall be utilized towards payment of
Integrated tax only where the balance of the input
tax credit on account of Central tax is not available
for payment of integrated tax;”;
(b) in clause (d), the following proviso shall be
inserted, namely:–
“Provided that the input tax credit on account of
Union Territory tax shall be utilised towards
payment of Integrated tax only where the balance of
the input tax credit on account of Central tax is not
available for payment of integrated tax;”.
21. After section 49 of the principal Act, the
following sections shall be inserted, namely:—
“49A. Notwithstanding anything contained in
section 49, the input tax credit on account of State tax
shall be utilized towards payment of integrated tax or
State tax, as the case may be, only after the input tax credit
available on account of Integrated tax has first been
utilised fully towards such payment.
49B. Notwithstanding anything contained in
this Chapter and subject to the provisions of clause (e)
and clause (f) of sub-section (5) of section 49, the
Government may, on the recommendations of the Council,
prescribe the order and manner of utilization of the input
tax credit on account of Integrated tax, Central tax, State
tax or Union territory tax, as the case may be, towards
payment of any such tax.”.
Insertion of
new sections
49A and 49B.
Utilisation of
input tax
credit subject
to certain
conditions.
Order of
utilization of
the input tax
credit.
Amendment
of section 49.
990
LA GAZETTE DE L'ETAT
[PART–II
22. In section 52 of the principalAct, in sub-section (9),
for the word and figures “section 37”, the words and
figures “section 37 or section 39” shall be substituted.
23. In section 54 of the principal Act,—
(1) in sub-section (8), in clause (a), for the
words “zero-rated supplies”, the words “export” and
“exports” shall respectively be substituted;
(2) in the Explanation, in clause (2),–
(a) in sub-clause (c), in item (i), after the words
“foreign exchange”, the words “or in Indian rupees
wherever permitted by the Reserve Bank of India”
shall be inserted;
(b) for sub-clause (e), the following sub-clause
shall be substituted, namely:–
“(e) in the case of refund of unutilised input
tax credit under clause (ii) of the first proviso to
sub-section (3),the due date for furnishing of
return under section 39 for the period in which
such claim for refund arises;”.
24. In section 79 of the principal Act, after
sub-section (4), the following Explanation shall be
inserted, namely:—
“Explanation.– For the purposes of this section,
the word “person” shall include “distinct persons” as
referred to in sub-section (4) or, as the case may be,
sub-section (5) of section 25.”.
25. In section 107 of the principal Act, in
sub-section (6), in clause (b), after the words “arising
from the said order,”, the words “subject to a maximum
of twenty-five crore rupees,” shall be inserted.
26. In section 112 of the principal Act, in
sub-section (8), in clause (b), after the words “arising
from the said order,” the words “subject to a maximum of
fifty crore rupees,” shall be inserted.
27. In section 129 of the principal Act, in
sub-section (6), for the words ‘seven days” occurring at
both the places, the words “fourteen days” shall be
substituted.
Amendment
of section 52.
Amendment
of section 54.
Amendment
of section 79.
Amendment
of section 107.
Amendment
of section 112.
Amendment
of section 129.
991
PART–II]
LA GAZETTE DE L'ETAT
28. In section 143 of the principal Act, in
sub-section (1), in clause (b), after the proviso, the
following proviso shall be inserted, namely:—
“Provided further that the period of one year
and three years may, on sufficient cause being shown, be
extended by the Commissioner for a further period not
exceeding one year and two years respectively.”.
29. In Schedule I of the principal Act, in paragraph 4,
for the words “taxable person”, the word “person” shall
be substituted.
30. In Schedule II of the principal Act, in the
heading, after the word “ACTIVITIES”, the words “OR
TRANSACTIONS” shall be inserted and shall always be
deemed to have been inserted with effect from the 1st day
of July, 2017.
31. In Schedule III of the principal Act,—
(1) after paragraph 6, the following paragraphs
shall be inserted, namely:–
“7. Supply of goods from a place outside India
to another place outside India without such goods
entering into India.
8. (a) Supply of warehoused goods to any
person before clearance for home consumption;
(b) Supply of goods by the consignee to any
other person, by endorsement of documents of title
to the goods, after the goods have been dispatched
from the port of origin located outside India but,
before clearance for home consumption.";
(2) The Explanation shall be numbered as
Explanation 1 and after Explanation 1 as so numbered, the
following Explanations shall be inserted, namely:—
“Explanation 2.– For the purposes of paragraph 8,
the expression “warehoused goods” shall have the same
meaning as assigned to it in the Customs Act, 1962.”.
Amendment
of section 143.
Amendment
of Schedule I.
Amendment
of Schedule II.
Central
Act 52
of 1962.
Amendment
of Schedule III.
992
LA GAZETTE DE L'ETAT
[PART–II
STATEMENT OF OBJECTS AND REASONS
The Puducherry Goods and Services Tax Act, 2017 was enacted with a
view to make a provision for levy and collection of tax on intra-State supply of
goods or services or both by the Government.
2. The Act provides for certain provisions for smooth transition of existing
taxpayers to new goods and services tax regime. However, the new tax regime
had faced certain difficulties. One of the major inconveniences caused to the
taxpayers, especially small and medium enterprises, was the process of filing
return and payment of tax under the Goods and Services Tax laws. In this regard,
the proposed new return filing system envisages quarterly filing of return
and tax payment for small taxpayers along with minimum paperwork. In order
to implement the new return filing system, and also to overcome the
above difficulties, it is proposed to amend the Puducherry Goods and Services
Tax Act, 2017.
3. The proposed Puducherry Goods and Services Tax (Amendment)
Bill, 2018, inter alia, provides for the following, namely:–
(i) to amend section 7 of the Act to clarify the scope of supply;
(ii) to amend section 9 of the Act empowering the State Government
to notify classes of registered persons to pay the tax on reverse charge basis
in respect of receipt of supplies of certain specified categories of goods or
services or both from unregistered suppliers;
(iii) to amend section 10 of the Act so as to enhance the limit of
composition levy from one crore rupees to one crore and fifty lakh rupees;
(iv) to amend section 17 of the Act to specify the scope of input tax
credit;
(v) to amend section 25 of the Act so as to facilitate tax payer to have
the option to obtain multiple registrations for multiple places of business
located within the same State or Union Territory and to provide for separate
registration for Special Economic Zone unit or developer;
(vi) to amend section 29 of the Act so as to insert a provision for
temporary suspension of registration while cancellation of registration is under
process;
(vii) to insert a new section 43A so as to provide for the new system
of filing return and availing input tax credit;
(viii) to amend sub-section (6) of section 107 of the Act relating to
Appeals so as to provide that the amount of pre-deposit payable for filing of
appeal shall be capped at twenty five crore rupees; and
993
PART–II]
LA GAZETTE DE L'ETAT
(ix) to amend section 129 of the Act so as to increase the period relating
to detention or seizure of goods and conveyance in transit from seven days to
fourteen days.
4. The Bill seeks to achieve the above objectives.
V. NARAYANASAMY,
Chief Minister.
————
FINANCIAL MEMORANDUM
The proposed Puducherry Goods and Services Tax (Amendment) Bill, 2018
does not involve any recurring or non-recurring expenditure from the
Consolidated Fund of the Union territory of Puducherry.
————
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 13 of the Bill empowers the Government to prescribe the procedure
for allowing persons having multiple places of business in a State or Union
territory to obtain separate registrations for each such place of business.
Clause 14 of the Bill empowers the Government to prescribe the procedure
for suspension of registration while cancellation of registration is under process.
Clause 17 of the Bill empowers the Government to prescribe the procedure
for filing of returns and payment of taxes.
Clause 18 of the Bill empowers the Government to prescribe the procedure
for furnishing returns and availing input tax credit.
Clause 21 of the Bill empowers the Government to prescribe the specific
order of utilisation of input tax credit of any of the taxes.
2. The matters in respect of which the rules may be made are generally
matters of procedure and administrative details and it is not practicable to
provide for them in the Bill itself. The delegation of legislative powers is,
therefore, of a normal character.
994
LA GAZETTE DE L'ETAT
[PART–II
online publication at “https://styandptg.py.gov.in”
Published by The Director, Government Press
Printed at: Government Central Press, Puducherry.
Posted at: Puducherry HPO on every Tuesday
ADMINISTRATOR’S RECOMMENDATION UNDER
SUB-SECTION (1) OF SECTION 23 OF
THE GOVERNMENT OF UNION TERRITORIES ACT, 1963
(Copy of the letter No. 13-070/CM/2018, dated 10-12-2018 from
the Hon’ble Chief Minister Thiru V. Narayanasamy to the Hon’ble
Speaker, Legislative Assembly, Puducherry)
The Lieutenant-Governor, Puducherry having been informed of the
subject matter of the proposed Puducherry Goods and Services Tax
(Amendment) Bill, 2018 recommends under sub-section (1) of section 23
of the Government of Union Territories Act, 1963 (Central Act 20 of 1963),
the introduction in and consideration by the Legislative Assembly of the
said Bill.
A. VINCENT RAYAR,
Secretary,
Legislative Assembly Secretariat.
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