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<h1>Delhi VAT Circular: Kitchen Items Like Spoons, Ladles Taxed at 12.5% u/s 4(1)(e), Clarifies Classification.</h1> The circular issued by the Delhi Value Added Tax Department clarifies the tax classification of certain kitchen and dining articles such as spoons, ladles, skimmers, and servers. These items, considered cutlery, are subject to a tax rate of 12.5% under section 4(1)(e) of the Delhi Value Added Tax Act, 2004, as they are unspecified items. This clarification follows the previous tax rate of 12% under the Delhi Sales Tax Act, 1975. The notice is approved by the Commissioner and distributed to relevant VAT officials and trade associations for implementation and awareness.