Registered No.
SSP/PY/44/2015-17
Registered with the Registrar of N ewspapers for India under No. 10410
WPP No. TN/PMG(CCR)/
WPP-88/2015-17 Dated : 29-5-2017
Price : ` 2-00
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
➢ EXTRAORDINAIRE EXTRAORDINARY
➢ Publiée par Published by
➢ Autorité Authority
` 2-00 Prix : ` 2-00 Price : ` 2-00
▪ 2017 } | 29 { No. 30 Poudouchéry Lundi 2 9 M a i 2017
No. Puducherry Monday 29 th May 2017
( 8 Jyaistha 1939 )
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY SECRETARIAT
No. 104-1/2017-LA(Legn.).
Puducherry, the 29th May 2017.
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 May 26, 2017 is published for general information.
[ 523 ] 524 LA GAZETTE DE L'ETAT [P ART–II
TH E PUDUCH ERRY VALUE ADDED TAX
( SE C O N D A M EN D M E N T ) B I L L, 2 0 1 7
(Bill No. 11 of 2017)
A
BILL
further to amend the Puducherry Value Added
Tax Act, 2007.
BE it enacted by the Legislative Assembly of
Puducherry in the Sixty-eighth Year of the Republic of India
as follows:—
1. (1) This Act may be called the Puducherry Value
Added Tax (Second Amendment) Act, 2017.
Short title, and commencement.
(2) The provisions of clause (a) of section 2 of this
Act shall be deemed to have come into force with effect
from the 1st day of July, 2007 and the provisions of clauses
(b) and (c) of section 2 of this Act shall be deemed to have
come into force with effect from the 1st day of April, 2017.
2. In the Puducherry Value Added Tax Act, 2007,
Act. No. 9 of 2007.
(i) below the bracket, words, figures and
symbols "(The Industrial Inputs and Packing
materials to be taxed @ 5%)", the words "Table A"
shall be inserted;
525
PART–II] LA GAZETTE DE L'ETAT
(ii) after the Table, titled as Table A and entries
thereof, the following Table shall be inserted,
namely,—
"Table B
| Sl. No. | Description |
| 1. | All kinds of Industrial inputs and packing materials sold to industries and not included in the table of items listed in Table A.". |
(b) in the Fifth Schedule, in Part-A, the entries Amendment of Fifth Schedule.
against serial number 2 shall be omitted.
(c) in the Sixth schedule, after serial number 1, the
Amendment of Sixth Schedule.
following entries shall be inserted, namely,—
"2. Petrol
3. Diesel".
STATEMENT OF OBJECTS AND REASONS
I n o r d er to give imp etus to the industr ial gr o wth in the
Union territory of Puducherry, the rate of tax on all kinds of industrial effect from the 1st day of July, 2007, through a notification issued in
exercise of powers conferred under section 31 of the Puducherry Value
Added Tax Act, 2007. The rate of tax was subsequently revised to
3% with effect from 1st day of January, 2012.
526 LA GAZETTE DE L'ETAT [P ART–II
2. The Principal Accountant General, Tamil Nadu has observed that
extending the concessional rate to industrial inputs and packing
materials sold to industries not covered under entry No. 68 under Part-A
of Third Schedule of the said Act, through issue of notifications, in
exercise of the powers delegated under section 31 of the Act, is not
in order. Hence, to validate the benefit of concessional rate of tax
already granted to the seller/purchaser of industrial inputs and packing
materials, it is proposed to amend the Appendix to entry No. 68 under
Part-A, Third Schedule of the said Act. The said amendment is proposed
to be brought into effect from the date, the concessional rate of
1% was implemented i.e., 1st day of July, 2007.
3. The Fifth and Sixth Schedules of the said Act were amended
through a notification issued under sub-section (1) of section 75 of
the said Act for the purpose of revising the rate of tax on petrol and
diesel with effect from 1st day of April, 2017. As required under
sub-section (2) of section 75 of the said Act, a Bill to replace the
abovesaid notification has to be introduced in the Legislative Assembly
of Puducherry.
5. The Bill seeks to achieve the above objects.
V. NARAYANASAMY,
CHIEF MINISTER.
527
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
(Co py of Letter No. 1-8 5/CM/2017 , dated 23-5-2017 fr om
the Ho n 'b l e Chief Minister Thiru V. Narayanasamy 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
(Second Amendment) Bill, 2017 providing for 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.
————
online publication at "http://styandptg.puducherry.gov.in" Government Central Press Directorate of Stationery and Printing Puducherry-605 009.