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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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®ı Amflºƒˆ A>[˛wÁ\ 2013 } ÛÁÈ | 31 { No. 30 Poudouchéry Mercredi 3 1 Juillet 2013
No. Puducherry Wednesday 31st July 2013
(9 Sravana 1935)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 161/Leg./2013-LD.
Puducherry, the 31st July 2013.
The following Act of the Legislative Assembly, Puducherry
received the assent of the Lieutenant-Governor, Puducherry on
the 30th July 2013 and is hereby published for general information:—
[ 171 ] 172
LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY VALUE ADDED TAX
(AMENDMENT) ACT, 2013
(Act No. 6 of 2013)
(30-7-2013)
AN
A C T
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, 173
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,—
(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.
T.T. GAMDIK, Law Secretary to Government.
online publication at "http://styandptg.puducherry.gov.in" Government Central Press Directorate of Stationery and Printing Puducherry-9.