Puducherry administration has excluded 55 items, including toddy, arrack, some agricultural equipments and milk from the purview of Value Added Tax, which will be enforced in the Union Territory from July 1.
Altogether 55 items would not attract VAT, according to an ordinance promulgated by Lt Governor Mukut Mithi on June 2, and published in the gazette on Wednesday.
The excluded items include, agricultural equipments manually operated or animal driven, fresh milk and pasteurised milk, items covered by Public Distribution System except kerosene, handicrafts produced and directly sold by self-help groups, toddy and arrack.
The VAT envisages a levy of 35 per cent tax at the point of first sale on liquor, including Indian Made Foreign Liquor and imported liquor.
A 20 per cent of levy of tax would be imposed on petrol, diesel, molasses and rectified spirit under the VAT, which replaces the Pondicherry General Sales Tax Act, 1967.
Sugarcane would attract a levy of 12.5 per cent tax at the point of last purchase, it said.
As many as 134 goods are listed under the levy of 4 per cent of tax in the ordinance and they included agricultural implements not operated manually or not driven by animals, bicycles, tricycles, cycle rickshaws and spare parts, tyres, tubes, computer stationery and handicrafts.
Gold, silver and precious metals would be subject to 1 per cent VAT at each point of sale.