THE PUDUCHERRY VALUE ADDED TAX ACT, 2007 NOTIFICATION
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Body Notification no. G.O. Ms. No. 114/F2/2009 Dated 25th August, 2009

In exercise of the powers conferred by sub-section (1) of Section 75 of the Puducherry Value Added Tax Act, 2007 (Act No. 9 of 2007) and all other powers enabling him in this behalf, the Lieutenant Governor, Puducherry being satisfied that it is necessary so to do in the public interest, is pleased to amend the schedules to the said Act, Namely:-

AMENDMENT

1. In the First Schedule pertaining to the list of exempted goods,-

(i) after the serial number 10 and the entries relating thereto, the following shall be inserted, namely:-

"10A. Building materials, namely:-

(a) Asbestos Cement Sheets,

(b) Bricks

(d) Electrical goods,

(e) Hardware items,

(f) paints,

(g) pipes and fittings

(h) River sand,

(i) Sanitary wares and fittings,

(j) Steel, and

(k) Water tanks.

Sold by the Pondicherry Co-operative Building Centre Limited, No. 554, Puducherry and Karaikal Central Cooperative Processing Supply and Marketing Society Limited, No. P 15, Karaikal for the Construction of dwelling houses, to any person other than dealers executing Works Contract.";

(ii) after the serial number 18 and the entries relating thereto, the following shall be inserted, namely:-

"18A Diesel sold to fishermen for fishing activities through the designated petrol bunks, subject to such conditions and restrictions as notified by the Director of Fisheries and Fishermen Welfare, puducherry"; and

(iii) after the serial number 45 and the entries relating thereto, the following shall be inserted, namely:-

"45A. Ready to eat unbranded foods including sweets, savouries, unbranded non-alcoholc drinks, bevarges and mineral water served in or catered indoors or outdoors by M/s. Indian coffee workers Cooperative Society Limited, Puducherry."

2. In the Schedule appended to the said Act, under the heading "The Fifth Schedule".-

(a) above the caption "LIST OF GOODS TAXABLE AT THE RATE OF TWENTY PER CENT AT THE POINT OF FIRST SALE", THE FOLLOWING SHALL BE INSERTED, NAMELY

"PART-A" AND

(B) after the 'PART-A' as so sub-divided above and the entries specified thereunder, the following part, caption and entry shall be inserted namely:-

"PART-B

LIST OF GOODS TAXABLE AT THE RATE OF TWENTY PER CENT AT EACH POINT OF SALE

[See Section 14(1)]

Sl. No.	Description of Goods
1	Cigarettes."

3. This Notification shall come into force with immediate effect.

(By order of the Lieutenant Governor)

Development Commissioner cum Secretary to Government (Finance)