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

(a) Liquefied Petroleum Gas (LPG) for domestic use sold under Direct Benefit Transfer (DBT) Scheme by the Public Sector Oil Marketing Corporations from 5% to 0.5%;

(b) Sale of Liquefied Petroleum Gas (LPG) for domestic use not covered under Direct Benefit Transfer (DBT) Scheme from 5% to 1% and

(c) Sale of Liquefied Petroleum Gas (LPG) for domestic use by other than Public Sector Oil Marketing Corporations from 5% to 1%.

2. This notification shall come into force with effect from the 1st day of November, 2013.

(By order of the Lieutenant-Governor)

W.V.R. MURTHY, I.A.S.,

Secretary to Government (Finance).