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 in this behalf, the Lieutenant-Governor, Puducherry, being satisfied that it is necessary so to do in the public interest, is pleased to reduce the rate of tax payable under the said Act on the sale of petrol in Puducherry and Karaikal regions of the Union territory of Puducherry from "26.00%", to "23.00%".

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

(By order of the Lieutenant-Governor)

L. Kumar, I.A.S.,

Secretary to Government (Finance).