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 in this behalf, the Lieutenant-Governor, Puducherry, being satisfied that it is necessary so to do in the public interest, is pleased to levy the rate of tax payable in respect of,-

(a) Petrol at 22.15%; and

(b) Diesel at 18.15%.

2. The additional revenue collected will be transferred/allocated to the Department of Health and Family Welfare Services, Puducherry, for incurring expenditure on Corona Virus Pandemic - COVID 19, in consultation with the Finance Department.

3. This notification shall come into force with effect from the 10th day of April, 2020.

(By order of the Lieutenant-Governor)

Shurbir Singh, I.A.S.,

Secretary to Government (Finance).