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) All kinds of cooked food including sweets, savories, and mineral water from 14.5% to 10%;

(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) All kinds of two wheelers from 14.5% to 10%;

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

(f) All types of furniture including mattresses from 14.5% to 10%;

(g) Amplifiers and speakers from 14.5% to 10%;

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

(i) Battery operated car from 14.5% to 10%;

(j) Building materials namely timber, plywood, hardware items, electrical goods, paints, sanitary wares and fittings, glasses, tiles, marbles and granites from 14.5% to 10%,

(k) Chemical fertilisers and pesticides from 5% to 1%;

(1) Edible Oil, Vegetable Oil, Oil Cake and Deoiled Cake from 5% to 3%;

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

(n) Generators from 14.5% to 10%;

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

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

(q) Liquefied Petroleum Gas (LPG) for domestic use from 5% to 1%;

(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) Wet Grinders from 14 5% to 10%.

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).