Registered with the Registrar of Newspapers for India under No. 10410
La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par ➢ Autorité Authority ▪ 2025 } ➢| 18 {
No. 102 Poudouchéry Jeudi 18 Septembre 2025 (27 Bhadra 1947) No. Puducherry Thursday 18th September 2025
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 13, Puducherry, dated 18th September 2025)
NOTIFICATION
No. 17/2025-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (5) of section 9 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 further Amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No.17/2017- Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:– LA GAZETTE DE L'ETAT [ PART-I 682 682 In the said notification, after clause (iv), the following clause shall be inserted, namely:–
"(v) services by way of local delivery except where the person supplying such services through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the Puducherry Goods and Services Tax Act, 2017".
2. This notification shall come into force with effect from the 22nd day of September, 2025.
(By order of the Lieutenant-Governor)
YASIN M. CHOUDHARY, I.A.S.,
Secretary-cum-Commissioner (ST).
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