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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).

Registered with the Registrar

of Newspapers for India under

No. 10410

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No. 30 Poudouchéry Mardi

21

Septembre

2021

No.

Puducherry

Tuesday

21st

September

2021

(30 Bhadra 1943)

Registered No.

PY/44/2021-23

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

ACT

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

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,

2007, in the Seventh Schedule,–

(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

Short title and

commencement.

Amendment of

Seventh Schedule.

Act

N o . 9

o f

2007.

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.