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of <h1>Delhi VAT Act: Tax Rates on Goods and Services Explained, Including Schedules and Works Contracts Details</h1> The Delhi Value Added Tax Act, 2004, outlines the rates of tax applicable to the taxable turnover of dealers. Goods in the Second Schedule are taxed at one paisa per rupee, while those in the Third Schedule are taxed at five paise per rupee. The Fourth Schedule specifies varying rates, not exceeding thirty paise per rupee. Works contracts are taxed at twelve and a half paise per rupee, with exceptions for certain goods at five paise. Other goods are taxed at twelve and a half paise, with packing materials taxed at the same rate as the goods they contain. The government may adjust these rates via official notification.
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