[ 21 ]
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).
Registered with the Registrar
of Newspapers for India under
No. 10410
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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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No.
5
Poudouchéry
Vendredi
12
Février
2021
No.
Puducherry
Friday
12th
February
2021
(23 Magha 1942)
Registered No.
PY/44/2021-23
22
LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY VALUE ADDED TAX
(AMENDMENT) ACT, 2021
(Act No. 1 of 2021)
An
Act
further to amend the Puducherry Value Added Tax
Act, 2007.
BE 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
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
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.
(1)
(2)
(3)
1
Petrol sold at :
(a) Puducherry region
28.00%
(b) Karaikal region
28.00%
Short title and
commencement.
Amendment of
S c h e d u l e a n d
insertion of new
Schedule.
Act
N o . 9
o f
2007.
(11-02-2021)
23
PART–II]
LA GAZETTE DE L'ETAT
(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%".
(1)
(2)
(3)
————
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.