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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.,

The Puducherry Value Added Tax (Second Amendment)

Bill, 2017 (Bill No. 11 of 2017)

which was introduced in the Legislative Assembly on May 26, 2017 is

published for general information.

A. VINCENT RAYAR,

Secretary.

Registered with the Registrar

of Newspapers for India

under

No. 10410

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PART - II

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29 {

No. 30 Poudouchéry

Lundi

29

Mai

2017

No.

Puducherry

Monday

29th

May

2017

( 8 Jyaistha 1939 )

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LA GAZETTE DE L'ETAT

[PART–II

THE PUDUCHERRY VALUE

ADDED TAX

(SECOND AMENDMENT) BILL, 2017

(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.

(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,

(a) in the Appendix to Entry No. 68 under Part-A

of the Third Schedule,—

(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;

Short title,

and

commencement.

Amendment of

Appendix to

Entry No. 68

under Part-A

of the Third

Schedule.

Act.

No. 9

of

2007.

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.

Description

No.

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

against serial number 2 shall be omitted.

(c) in the Sixth schedule, after serial number 1, the

following entries shall be inserted, namely,—

"2. Petrol

3. Diesel".

STATEMENT OF OBJECTS AND REASONS

In order to give impetus to the industrial growth in the

Union territory of Puducherry, the rate of tax on all kinds of industrial

inputs and packing materials sold to industries including the commodities

not covered in Appendix to entry No. 68 under Part-A of Third Schedule

of the Puducherry Value Added Tax Act, 2007 was reduced to 1% with

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.

Amendment of

Sixth Schedule.

Amendment of

Fifth Schedule.

1.

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LA GAZETTE DE L'ETAT

[PART–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.

4. For the aforesaid purposes, a Bill titled as "The Puducherry

Value Added Tax (Second Amendment) Bill, 2017" is proposed to be

enacted.

5. The Bill seeks to achieve the above objects.

V. NARAYANASAMY,

CHIEF MINISTER.

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LA GAZETTE DE L'ETAT

online publication at “http://styandptg.puducherry.gov.in”

Government Central Press

Directorate of Stationery and Printing

Puducherry-605 009.

ADMINISTRATOR'S RECOMMENDATION UNDER SUB-SECTION (1)

OF SECTION 23 OF THE GOVERNMENT OF

UNION TERRITORIES ACT, 1963

(Copy

of

Letter

No.

1-85/CM/2017,

dated

23-5-2017

from

the Hon'ble 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.

A. VINCENT RAYAR,

Secretary

Legislative Assembly Secretariat.

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