Puducherry Value Added Tax (Amendment) Act, 2012.

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®ı Amﬂºƒˆ ]∫Ô'˛wÁ\ 2012 } ∂¬º¶V✓Ï | 8 { No. 40 Poudouchéry Lundi 8 Octobre 2012

No. Puducherry Monday 8th October 2012

(16 Asvina 1934)

GOVERNMENT OF PUDUCHERRY

LAW DEPARTMENT

No. 42/Leg./2012-LD.

Puducherry, the 22nd September 2012.

The following Act of the Legislative Assembly, Puducherry has received

the assent of the Lieutenant-Governor on the 22nd September 2012 and is hereby

published for general information :—

[ 333 ] 334

LA GAZETTE DE L'ETAT [PART–II

THE PUDUCHERRY VALUE ADDED TAX (AMENDMENT) ACT, 2012

(Act No. 5 of 2012)

(22-9-2012)

A N ACT

f u rther t o a m e n d t h e Pu d u c h e r ry Va l u e Added

Tax Act, 2007.

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

1. (1) This Act may be called the Puducherry

Short title and commencement.

Value Added Tax (Amendment) Act, 2012.

(2) It shall be deemed to have come into

force with effect from the 1st day of January 2012.

2. In the Puducherry Value Added Tax

Amendment of the Schedules.

Act, 2007,—

(i) in the First Schedule,

A c t No. 9 o f 2007.

(a) the entries against serial numbers 10A,

18A, 28B, 42A and 45A shall be omitted;

( b ) i n s e r i a l n u m b e r 2 8 - A , t h e e n t r i e s a g a i n s t s u b - i t e m s ( 9 ) , ( 1 1 ) , ( 1 5 ) a n d ( 2 1 ) shall be omitted; ( c ) f o r s e r i a l n u m b e r 3 9 a n d t h e e n t r i e s r e l a t i n g t h e r e t o , t h e f o l l o w i n g s h a l l b e substituted, namely:—

" 3 9 A . M e a t , f i s h , p r a w n a n d o t h e r aquatic products when not cured or frozen and eggs;

39 B. Livestock other than live chicken sold

in Mahe region";

335

PART–II] LA GAZETTE DE L'ETAT

(ii) in the Third Schedule,

(a) for the expression "Taxable at the rate

o f f o u r p e r c e n t . " w h e r e v e r i t o c c u r s , t h e

expression "Taxable at the rate of five per cent."

shall be substituted;

(b) in Part-A,

(i) after serial number 48, the following

shall be inserted, namely:—

"48 A. Edible oil, vegetable oil, oil cake

and deoiled cake";

(ii) after serial number 59 (A), the following

shall be inserted, namely:—

"59 (B) Handicrafts";

(iii) after serial number 81, and the entries

r e l a t i n g t h e r e t o , t h e f o l l o w i n g s h a l l b e

inserted, namely:—

"81 A. Live chicken sold in Mahe region";

(iv) after serial number 82, and the entries

r e l a t i n g t h e r e t o , t h e f o l l o w i n g s h a l l b e

inserted, namely:—

"82 A. Masala Powder";

(c) in the entries under serial number 68 ofP a r t - A , i n t h e A p p e n d i x , f o r t h e p o r t i o n b e g i n n i n g w i t h b r a c k e t a n d t h e w o r d s "(The industrial inputs" and ending with the s y m b o l , f i g u r e a n d b r a c k e t " @ 4 % ) " , t h e following shall be substituted, namely:— " ( T h e i n d u s t r i a l i n p u t s a n d p a c k i n g materials to be taxed @ 5%)"; 336

LA GAZETTE DE L'ETAT [PART–II

(iii) in the Fourth Schedule, for the expression

"Taxable at the rate of twelve and half per cent."

wherever it occurs, the expression "Taxable at the rate

of fourteen and half per cent." shall be substituted.

A. RAGOU,

Law Secretary to Government.

————

online publication at "http://styandptg.puducherry.gov.in" Government Central Press Directorate of Stationery and Printing

Puducherry-9.