The Government of Puducherry, on November 07, 2025, notified the Puducherry Goods and Services Tax (Second Amendment) Act, 2025, further to amend the Puducherry Goods and Services Tax Act, 2017.
The following has been stated: -
•In Section 2, new definitions have been added linking certain provisions to the IGST Act, clarifying “local fund” and “municipal fund,” and introducing “unique identification marking” as a secure digital or physical identifier effective from 1st April 2025.
•In sections 12, sub-section (4) shall be omitted.
•In section 13, sub-section (4) shall be omitted.
•The Act shall come into force on dates notified by the Government of Puducherry, which may vary for different provisions and may have a prospective or retrospective effect.
The detailed notification is given in the document below.
[Notification No.: 99/Leg./2025-LD.]
