The Gazette of Puducherry

GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT

No. 138/Leg./2017-LD.

Puducherry, the 5th June 2017.

The following Act of the Legislative Assembly, Puducherry received the assent of the Lieutenant-Governor, Puducherry, on the 1st day of June, 2017 and is hereby published for general information :—

N. MURUGAVEL,
Under Secretary to Government (Law).

THE PUDUCHERRY GOODS AND SERVICES TAX
ACT, 2017
(Act No. 6 of 2017)

(1-6-2017)

AN
ACT

to make a provision for levy and collection of tax on Intra- State supply of goods or services or both by the Union territory of Puducherry and the matters connected therewith or incidental thereto.

BE it enacted by the Legislative Assembly of Puducherry in the Sixty-eighth year of the Republic of India as follows:-

CHAPTER I
PRELIMINARY

1. Short title, extent and commencement.

(1) This Act may be called the Puducherry Goods and Services Tax Act, 2017.

(2) It extends to the whole of the Union territory of Puducherry.

(3) It shall come into force on such date as the State Government 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.

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