THE PUDUCHERRY VALUE ADDED TAX ACT, 2007 NOTIFICATION
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Body NOTIFICATION No. G.O. Ms. No. 141/F2/2009, Dated 7th November 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 public interest, is pleased to amend the Schedules to the said Act, namely :-

1. In the First Schedule specifying the list of exempted goods, for serial number 20 and the entries relating thereto, the following shall be substituted, namely:-

" Electrical energy sold to the Government of India or consumed by the Government of India or sold for consumption in the construction, maintenance or operation of railway by the Government of India, electrical energy sold or consumed for domestic and agricultural purposes and electrical energy sold to commercial consumers upto 300 units per month."

2. In the Third Schedule, after Part - C, the following part shall be inserted, namely:-

"Part - D

LIST OF GOODS TAXABLE AT THE RATE OF FOUR PERCENT AT THE POINT OF LAST SALE

Sl. No.	Description of goods
1	Electrical energy, other than those specified against Sl. No. 20 of the First Schedule."

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

(By order of the Lieutenant-Governor)

DEVELOPMENT COMMISSIONER-CUM-

SECRETARY TO GOVERNMENT (FINANCE).