The following Act of the Legislative Assembly, Puducherry, received the assent of the Lieutenant-Governor, Puducherry, on the 20th day of September, 2021 and is hereby published for general information.

N. Murugavel,

Under Secretary to Government (Law).

THE PUDUCHERRY VALUE ADDED TAX

(SECOND AMENDMENT) ACT, 2021

(Act No. 3 of 2021)

(20-09-2021)

AN

Act

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

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

1. Short title and commencement.

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

(2) It shall be deemed to have come into force with effect from the 27th day of February, 2021.

2. Amendment of Seventh Schedule.

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

(a) in the entry at Sl.No. 1,

(i) in column (3), against sub-items (a) and (b) in column (2), for the figures and symbol "28.00%", the figures and symbol "26.00%" shall be substituted;

(ii) in column (3), against sub-item (c) in column (2), for the figures and symbol "23.90%", the figures and symbol "21.90%" shall be substituted; and

(iii) in column (3), against sub-item (d) in column (2), for the figures and symbol "25.70%", the figures and symbol "23.70%" shall be substituted.

(b) in the entry at Sl.No. 2,

(i) in column (3), against sub-items (a) and (b) in column (2), for the figures and symbol "19.75%", the figures and symbol "17.75%" shall be substituted;

(ii) in column (3), against sub-item (c) in column (2), for the figures and symbol "18.15%", the figures and symbol "16.15%" shall be substituted; and

(iii) in column (3), against sub-item (d) in column (2), for the figures and symbol "20.00%", the figures and symbol "18.00%" shall be substituted.