[ 159 ]

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.,

“The Puducherry Value Added Tax (Amendment) Bill, 2013

(Bill No. 6 of 2013)”

which was introduced in the Legislative Assembly on July 26, 2013

is 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 : 29-7-2013

Price : ` 2-00

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PART - II

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29 {

No.

28 Poudouchéry

Lundi

29

Juillet

2013

No.

Puducherry

Monday

29th

July

2013

(7 Sravana 1935)

LA GAZETTE DE L'ETAT

[PART–II

160

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

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

Act, 2007–

(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,

(f) Paints,

(g) Pipes and fittings,

(h) River sand,

(i) Sanitary wares and fittings,

(j) Steel, steel fabricated items,

(k) Tiles and

(l) Water tanks,

Short title and

commencement.

Act

No. 9

of

2007.

Amendment of

the Schedules.

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

Fisheries and Fishermen Welfare,

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,—

(a) in the entries against serial number 24,

the words "insecticide and weedicide" shall

be omitted;

(b) the entries against serial number 34

shall be omitted.

LA GAZETTE DE L'ETAT

[PART–II

162

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.

2. In order to give effect to the above budget proposals, a bill

titled as “The Puducherry Value Added Tax (Amendment) Bill, 2013”

is proposed to be enacted.

3. This Bill seeks to achieve the above objects.

N. RANGASAMY,

Chief Minister.

163

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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.