In exercise of the powers conferred by section 31 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 reduce the rate of tax payable in respect of cigarettes from 20% to 15%.

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

(By order of the Lieutenant-Governor)