The following Act of the Legislative Assembly, Puducherry, received the assent of the Lieutenant-Governor, Puducherry, on the 11th day of February, 2021 and is hereby published for general information.

N. Murugavel,

Under Secretary to Government (Law).

THE PUDUCHERRY VALUE ADDED TAX (AMENDMENT) ACT, 2021

(Act No. 1 of 2021)

(11-02-2021)

An

Act

further to amend the Puducherry Value Added Tax Act, 2007.

Be it enacted by the Legislative Assembly of Puducherry in the Seventy-first Year of the Republic of India as follows:-

1. Short title and commencement.

(1) This Act may be called the Puducherry Value Added Tax (Amendment) Act, 2021.

(2) It shall be deemed to have come into force with effect from the 29th day of August, 2020.

2. Amendment of Schedule and insertion of new Schedule.

In the Puducherry Value Added Tax Act, 2007 (Act No.9 of 2007) ,-

(i) in the Sixth Schedule, the entries against of serial numbers 2 and 3 shall be omitted. .

(ii) after the Sixth Schedule, the following new Schedule shall be inserted, namely,-

"THE SEVENTH SCHEDULE

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