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of Newspapers for India under
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No. 10410 Amflºƒˆ \VWÈ ∂´E>µ
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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®ı Amflºƒˆ ÿk^π¬˛wÁ\ 2021 } ∏©´kˆ | 12 { No. 5 Poudouchéry Vendredi 1 2 Février 2021
No. Puducherry Friday 12th February 2021
(23 Magha 1942)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 161/Leg./2021-LD.
Puducherry, the 12th February 2021.
The following Act of the Legislative Assembly, Puducherry, received the assent of the Lieutenant-Governor, Puducherry, on the 11th day of February, 2021 and is hereby published for general information.
N. MURUGAVEL,
Under Secretary to Government (Law).
[ 21 ] 22 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY VALUE ADDED TAX
(AMENDMENT) ACT, 2021
(Act No. 1 of 2021)
(11-02-2021)
An
Act
further to amend the Puducherry Value Added Tax
Act, 2007.
B E it enacted by the Legislative Assembly of Puducherry in the Seventy-first Year of the Republic of India as follows:–
1. (1) This Act may be called the Puducherry Value
Short title and commencement.
Added Tax (Amendment) Act, 2021.
(2) It shall be deemed to have come into force with
effect from the 29th day of August, 2020.
2. In the Puducherry Value Added Tax Act, 2007,–
(i) in the Sixth Schedule, the entries against
Amendment of S c h e d u l e a n d insertion of new Schedule.
A c t N o . 9 o f 2 0 0 7 .
serial numbers 2 and 3 shall be omitted.
(ii) after the Sixth Schedule, the following new
Schedule shall be inserted, namely,–
"THE SEVENTH SCHEDULE LIST OF GOODS TAXABLE AT THE FIRST POINT OF SALE AT THE RATE SPECIFIED IN COLUMN 3
[See Section 14(1)]
Sl. Description of Goods Rate No.
23
PART–II] LA GAZETTE DE L'ETAT
(1)
(2) (3)
(c) Mahe region 23.90%
(d) Yanam region 25.70%
2 Diesel sold at :
(a) Puducherry region 19.75%
(b) Karaikal region 19.75%
(c) Mahe region 18.15%
(d) Yanam region 20.00%".
————
online publication at "https://styandptg.py.gov.in" Published by the Director, Government Press, Puducherry.