DEMO|

14. Levy and incidence of tax.

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NOTIFICATION No. G.O. Ms. No. 41, Dated 28th August 2020

NOTIFICATION No. 161/Leg ./2021-LD. Dated 12th February 2021.

NOTIFICATION No. G.O. Ms. No. 3 Dated 26th February 2021

NOTIFICATION No. 123/Leg./2021-LD Dated 20th September 2021.

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THE SEVENTH SCHEDULE LIST OF GOODS TAXABLE AT THE FIRST POINT OF SALE -effective upto 26th February 2021

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THE PUDUCHERRY VALUE ADDED TAX ACT, 2007 SCHEDULE
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THE SEVENTH SCHEDULE

LIST OF GOODS TAXABLE AT THE FIRST POINT OF SALE AT THE RATE SPECIFIED IN COLUMN 3 [See Section 14(1)]

Sl. No.	Description	Rate
(1)	(2)	(3)
1	Petrol sold at:
	(a) Puducherry region	26.00%
	(b) Karaikal region	26.00%
	(c) Mahe region	21.90%
	(d) Yanam region	23.70%
2	Diesel sold at :
	(a) Puducherry region	17.75%
	(b) Karaikal region	17.75%
	(c) Mahe region	16.15%
	(d) Yanam region	18.00%