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 pleased to reduce and fix the rate of tax payable in respect of the goods specified as follows, namely:-

(a) Omitted w.e.f. 01-08-2013.

(b) All kinds of industrial inputs and packing materials sold to industries at 3%;

(c) All kinds of machineries sold to industries at 3%;

(d) Omitted w.e.f. 01-08-2013.;

(e) All plastic goods other than doors, windows; frames, profiles, automobile, industrial and sanitary items from 14.5% to 10%;

(f) All types of furniture including mattresses other than plastic furniture and unbranded steel furniture from 14.5% to 10%;

(g) Omitted w.e.f. 01-08-2013.;

(h) Auto parts, accessories and attachments from 14.5% to 10%;

(i) Omitted w.e.f. 01-10-2016;

(j) Omitted w.e.f. 01-08-2013.

(k) Omitted w.e.f. 01-08-2013.;

(l) Omitted w.e.f. 01-08-2013.;

(m) Electrical and electronic home appliances other than television, refrigerator, washing machine, air-conditioner and microwave oven from 14.5% to 10%;

(n) Omitted w.e.f. 01-08-2013.;

(o) Ghee, Dates and Dates syrup from 14.5% to 10%;

(p) Ice-cream from 14.5% to 10%;

(q) Omitted w.e.f. 01-11-2013;

(r) Motor starters, wires and cables for agriculture from 14.5% to 10%;

(s) Soaps and detergents in all forms from 14.5% to 10%; .

(t) Tyres and tubes from 14.5% to 10%; and

(u) Omitted w.e.f. 01-08-2013.

2. 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).