[ 171 ]

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:—

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 : 31-7-2013

Price : ` 2-00

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II

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31 {

No.

30 Poudouchéry

Mercredi

31

Juillet

2013

No.

Puducherry

Wednesday

31st

July

2013

(9 Sravana 1935)

LA GAZETTE DE L'ETAT

[PART–II

172

THE PUDUCHERRY VALUE ADDED TAX

(AMENDMENT) ACT, 2013

(Act No. 6 of 2013)

(30-7-2013)

AN

ACT

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.

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

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.

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.