THE PUDUCHERRY VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2021.

Registered with the Registrar

Registered No.

of Newspapers for India under

PY/44/2021-23

No. 10410 Amflºƒˆ \VWÈ ∂´E>µ

La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II

E≈©A ÿkπX| EXTRAORDINAIRE EXTRAORDINARY

∂]ÔV´D ÿ✓u≈ Publiée par Published by

ÿkπX| Autorité Authority

®ı Amflºƒˆ ÿƒÀkVF¬˛wÁ\ 2021 } ÿƒ©¶D✓Ï | 21 { No. 30 Poudouchéry Mardi 2 1 Septembre 2021

No. Puducherry Tuesday 21st September 2021

(30 Bhadra 1943)

GOVERNMENT OF PUDUCHERRY

LAW DEPARTMENT

No. 123/Leg./2021-LD.

Puducherry, the 20th September 2021.

NOTIFICATION

The following Act of the Legislative Assembly, Puducherry, received the assent of the Lieutenant-Governor, Puducherry, on the 20th day of September, 2021 and is hereby published for general information.

N. MURUGAVEL,

Under Secretary to Government (Law).

[ 691 ] 692 LA GAZETTE DE L'ETAT [PART–II

THE PUDUCHERRY VALUE ADDED TAX

(SECOND AMENDMENT) ACT, 2021

(Act No. 3 of 2021)

(20-09-2021)

AN

A C T

further to amend the Puducherry Value Added

Tax Act, 2007.

BE it enacted by the Legislative Assembly of

Puducherry in the Seventy-second year of the

Republic of India as follows:-

1. (1) This Act may be called the Puducherry

Short title and commencement.

Value Added Tax (Second Amendment) Act, 2021.

(2) It shall be deemed to have come

into force with effect from the 27th day of

February, 2021.

2. In the Puducherry Value Added Tax Act,

Amendment of Seventh Schedule.

2007, in the Seventh Schedule,–

A c t N o . 9 o f 2 0 0 7 .

(a) in the entry at Sl.No. 1,

(i) in column (3), against sub-items(a) and (b) in column (2), for the figures and symbol "28.00%", the figures and symbol "26.00%" shall be substituted; (ii) in column (3), against sub-item (c) in column (2), for the figures and symbol "23.90%", the figures and symbol "21.90%" shall be substituted; and 693

PART–II] LA GAZETTE DE L'ETAT

(iii) in column (3), against sub-item (d)

in column (2), for the figures and

symbol "25.70%", the figures and

symbol "23.70%" shall be substituted.

(b) in the entry at Sl.No. 2,

(i) in column (3), against sub-items

(a) and (b) in column (2), for the

figures and symbol "19.75%", the

figures and symbol "17.75%" shall

be substituted;

(ii) in column (3), against sub-item (c)

in column (2), for the figures and

symbol "18.15%", the figures and

symbol "16.15%" shall be substituted;

and(iii) in column (3), against sub-item (d) in column (2), for the figures and symbol "20.00%", the figures and symbol "18.00%" shall be substituted.

————

online publication at "https://styandptg.py.gov.in" Published by the Director, Government Press, Puducherry.