In exercise of the powers conferred by sub-section (1) of section 75 of the Puducherry Value Added Tax Act, 2007 (Act No.9 of 2007) and all other powers enabling her in this behalf, the Lieutenant-Governor, Puducherry being satisfied that it is necessary so to do in the public interest, is pleased to amend the First Schedule to the said Act, namely:-

AMENDMENT

In the First Schedule,

(a) after the existing serial number 12A, the following shall be inserted, namely,

"12B. Cleaning equipments and machineries sold to Local Bodies or Public Works Department of the Union territory of Puducherry for use in Swachh Bharat Mission, subject to production of a certificate issued by the Director, Local Administration Department, Government of Puducherry or the Chief Engineer, Public Works Department, Government of Puducherry, as the case may be, in the form as may be notified by the Government.".

(b) after the existing serial number 31, the following shall be inserted, namely,

"31A. Helmets";

(c) after the existing serial number 43A, the following shall be inserted, namely,

"43B. Power tillers sold to farmers of the Union territory of Puducherry, subject to production of a certified copy of the Identity Book issued to the farmer by the Department of Agriculture, Government of Puducherry".

2. This notification shall come into force with effect from the 1st day of October, 2016.

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.,

Development Commissioner -cum-Secretary to Government (Finance)