[ 333 ]

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 :—

Registered with the Registrar

of Newspapers for India under

No. M. 8270

Registered No.

TN/PMG(CCR)/42/2012-14

WPP No. 88(556)

Dated : 8-10-2012

Price : ` 2-00

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PART - II

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No. 40 Poudouchéry Lundi

8

Octobre

2012

No.

Puducherry

Monday

8th

October

2012

(16 Asvina 1934)

LA GAZETTE DE L'ETAT

[PART–II

334

THE PUDUCHERRY VALUE ADDED TAX

(AMENDMENT) ACT, 2012

(Act No. 5 of 2012)

(22-9-2012)

A N

ACT

further to amend the Puducherry Value 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

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

Act, 2007,—

(i) in the First Schedule,

(a) the entries against serial numbers 10A,

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

(b) in serial number 28-A, the entries

against sub-items (9), (11), (15) and (21)

shall be omitted;

(c) for serial number 39 and the entries

relating thereto, the following shall be

substituted, namely:—

“39 A. Meat, fish, prawn and other

aquatic products when not cured or frozen

and eggs;

39 B. Livestock other than live chicken sold

in Mahe region”;

Short title and

commencement.

A c t

No. 9

o f

2007.

Amendment of

the Schedules.

335

PART–II]

LA GAZETTE DE L'ETAT

(ii) in the Third Schedule,

(a) for the expression “Taxable at the rate

of four per cent.” wherever it occurs, the

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

relating thereto, the following shall be

inserted, namely:—

“81 A. Live chicken sold in Mahe region”;

(iv) after serial number 82, and the entries

relating thereto, the following shall be

inserted, namely:—

“82 A. Masala Powder”;

(c) in the entries under serial number 68 of

Part-A, in the Appendix, for the portion

beginning with bracket and the words

“(The industrial inputs” and ending with the

symbol, figure and bracket “@ 4%)”, the

following shall be substituted, namely:—

“(The industrial inputs and packing

materials to be taxed @ 5%)”;

LA GAZETTE DE L'ETAT

[PART–II

336

(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.