In exercise of the powers conferred by Section 31 of the Puducherry Value Added Tax Act, 2007 (Act No. 9 of 2007) the Lieutenant Governor, Puducherry being satisfied that it is necessary so to do in the public interest, is please to reduce the rate of tax payable in respect of:-

(a) Building materials namely timber, plywood, hardware items, electrical goods, paints, sanitary wares, and fittings, glasses, tiles, marble and granite from 12.5% to 6%;

(b) Auto parts, accessories and attachments excluding tyres and tubes from 12.5% to 6%;

(c) Amplifiers and speakers from 12.5% to 4%;

(d) All types of furniture including mattresses from 12.5% to 6%;

(e) Coffee powder from 4% to 1%;

(f) Electrical and electronic home appliances other than Television, Refrigerator, Washing machine, Air conditioner and Microwave oven from 12.5% to 8% ;

(g) Ice cream from 12.5% to 8%;

(h) Stainless steel vessels from 4% to 1%;

(i) Generators from 12.5% to 4%; and

(j) Soaps and detergents in all forms from 12.5% to 4%.

2. This notification shall come into force with immediate effect.

(By order of the Lieutenant Governor)