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THE PUDUCHERRY VALUE ADDED TAX ACT, 2007 NOTIFICATION
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Body NOTIFICATION No. G.O. Ms. No. 3 Dated 26th February 2021

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 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 Schedule to the said Act, namely:-

1. AMENDMENT In the Seventh Schedule,

    (a) in the entry at Sl. No.1,

      (i) in column (3), against sub-items (a) and (b) in column (2), for the figures and symbol "28.00%", the figures and symbol "26.00%" shall be substituted.

      (ii) in column (3), against sub-item (c) in column (2), for the figures and symbol "23.90%", the figures and symbol "21.90%" shall be substituted.

      (iii) in column (3), against sub-item (d) in column (2), for the figures and symbol "25.70%", the figures and symbol "23.70%" shall be substituted.

    (b) in the entry at Sl. No.2,

      (i) in column (3), against sub-items (a) and (b) in column (2), for the figures and symbol "19.75%", the figures and symbol "17.75%" shall be substituted.

      (ii) in column (3), against sub-item (c) in column (2), for the figures and symbol "18.15%", the figures and symbol "16.15%" shall be substituted.

      (iii) in column (3), against sub-item (d) in column (2), for the figures and symbol "20.00%", the figures and symbol "18.00%" shall be substituted.

    2. This notification shall come into force with effect from the 27 th day of February, 2021.

    (By order of the Lieutenant-Governor)

    Shurbir Singh, I.A.S.,

    Commissioner-cum-Secretary to Government (Finance).