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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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®ı Amflºƒˆ ]∫Ô'˛wÁ\ 2013 } ÛÁÈ | 29 { No. 28 Poudouchéry Lundi 2 9 Juillet 2013
No. Puducherry Monday 29th July 2013
(7 Sravana 1935)
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY SECRETARIAT
No.1462/2013-LA(Legn.).
Puducherry, the 26th July 2013.
Under rule 140 of Rules of Procedure and Conduct of Business
of the Puducherry Legislative Assembly, the following Bill viz., which was introduced in the Legislative Assembly on July 26, 2013
is published for general information.
[ 159 ] 160
LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY VALUE ADDED TAX
(AMENDMENT) BILL, 2013
(Bill No. 6 of 2013)
A
BILL
further to amend the Puducherry Value Added
Tax Act, 2007.
BE it enacted by the Legislative Assembly of Puducherry in the Sixty-fourth 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, 2013.
(2) It shall come into force with effect from
the 1st day of August 2013.
2. In the Puducherry Value Added Tax
Amendment of the Schedules.
Act, 2007–
A c t N o . 9 of 2 0 0 7 .
(i) in the First Schedule,–
(a) after serial number 10-A, the following
shall be inserted, namely:-
"10-B. Building materials, namely:-
(a) Asbestos cement sheets,
(b) Bricks,
(c) Cement, cement products,
(d) Electrical goods,
(e) Plywood, hardware items, 161
PART–II] LA GAZETTE DE L'ETAT
sold by the Pondicherry Co-operative Building Centre Limited, No. P. 554, Puducherry and Karaikal Central Co-operative Processing
Supply and Marketing Society Limited, No. P.15, Karaikal for the construction of dwelling houses, to any person other than
the dealers executing works contract.";
(b) after serial number 18-A, the following
shall be inserted, namely:-
"18-B. Diesel sold to fishermen for fishing activities through the designated petrol bunks, subject to such conditions and
restrictions as notified by the Director of F i s h e r i e s a n d F i s h e r m e n We l f a r e , Puducherry";
(c) after serial number 12 and the entries relating thereto, the following shall be inserted, namely:-
"12-A. Chemical fertilisers, pesticides,
insecticides and weedicides";
(d) in serial number 28-A, after sub-item (11),
the following shall be inserted, namely:-
"(11-A) Footwear costing less than two
hundred rupees".
(ii) in the Third Schedule, in Part-A,—
162
LA GAZETTE DE L'ETAT [PART–II
STATEMENT OF OBJECTS AND REASONS
In the Budget for the year 2013-14, it has been proposed
to rationalise the tax rates of some of the items under the
Puducherry Value Added Tax Act, 2007 in order to revitalise tourism
and improve the trade and commerce activities in the Union territory
of Puducherry. It has been proposed to fully exempt from the levy of
VAT, certain commodities viz., chemical fertilisers, pesticides and
weedicides, footwear costing less than two hundred rupees, diesel
sold to fishermen for fishing activities through designated petrol
bunks subject to certain restrictions and building materials sold by
the Pondicherry Co-operative Building Centre Limited, Puducherry.
The exemption from levy of VAT is also proposed to be extended to
building materials sold by the Karaikal Central Co-operative Processing
Supply and Marketing Society Limited, Karaikal.
3. This Bill seeks to achieve the above objects.
N. RANGASAMY,
Chief Minister.
163
PART–II] LA GAZETTE DE L'ETAT
ADMINISTRATOR'S RECOMMENDATION
UNDER SUB-SECTION (1) OF SECTION 23 OF
THE GOVERNMENT OF UNION TERRITORIES ACT, 1963
(Copy of Letter No. 004/CM/Secy./VAT/2013-14, dated 25-7-2013
from the Hon'ble Chief Minister Thiru N. Rangasamy to
the Hon'ble Speaker, Legislative Assembly, Puducherry).
The Lieutenant-Governor, Puducherry having been informed of the
subject matter of the proposed Puducherry Value Added Tax
(Amendment) Bill, 2013 providing for the levy of Value Added Tax in
the Union Territory, recommends under sub-section (1) of section 23
of the Government of Union Territories Act, 1963 (Central Act 20 of 1963),
the introduction in and consideration by the Legislative Assembly of
the said Bill.
R. ANBAJAGANE,
Secretary,
Legislative Assembly Secretariat.
————
online publication at "http://styandptg.puducherry.gov.in" Government Central Press Directorate of Stationery and Printing
Puducherry-9.