THE PUDUCHERRY VALUE ADDED TAX ACT, 2007 NOTIFICATION
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Body NOTIFICATION No. G.O. Ms. No. 7/CT/A1/2016, dated 27th September, 2016

In exercise of the powers conferred by section 31 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 reduce the rate of tax payable in respect of the following goods, namely.-

(a) e-Rickshaws and Battery operated cars from 14.5% to 2%;

(b) LED bulbs, LED lamps, LED tube lights and LED torches from 14.5% to 2%; and

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)