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,

(i) the entries against serial numbers 10A, 18A, 28B, 42A and 45A shall be omitted;

(ii) in serial number 28-A, the entries against sub-items (9),(11),(15) and (21) shall be omitted;

(ii) for serial number 39 and the entries relating thereto, the following shall be substituted, namely:-

"39A. Meat, fish, prawn and other aquatic products when not cured or frozen and eggs;

39B. Livestock other than live chicken sold in Mahe Region".

2. In the Third Schedule,

(a) for the expression "TAXABLE AT THE rate of four percent." wherever it occurs, the expression "TAXABLE AT THE rate of five per cent." shall be substituted;

(b) in Part - A,

(i) after serial number 48, the following shall be inserted, namely :-

"48A. Edible Oil, Vegetable Oil, Oil Cake and Deoiled Cake";

(ii) after serial number 59 (A), the following shall be inserted, namely :-

"59(B). Handicrafts";

(iii) after serial number 81 and the entries relating thereto, the following shall be inserted, namely :-

"81 A. Live chicken sold in Mahe Region";

(iv) after serial number 82, and the entries relating thereto, the following shall be inserted, namely

"82A. Masala Powder";

(c) in the entries under serial number 68 of Part A, in the Appendix, for the portion beginning with bracket and the words ''(The Industrial Inputs" and ending with the symbol, figure and bracket "@ 4%)", the following shall be substituted, namely;-

"(The Industrial Inputs and packing materials to be taxed @ 5%)"

3. In the Fourth Schedule, for the expression "taxable at the rate of twelve and half per cent." wherever it occurs, the expression "taxable at the rate of fourteen and half per cent." shall be substituted;

4. This notification shall come into force with effect from the 1st day of January 2012.

(By order of the Lieutenant-Governor)

R, Smitha,

Joint Secretary to Government (Finance).