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Delhi VAT - Change in VAT Rates with effect from 1-4-2010
See:Delhi Value Added Tax (DVAT) -Amended Act, Rules and Schedules
S. No. | ITEM | New Tax Rates with effect from 1.4.2010 | Existing tax Rates |
(%) | (%) | ||
A - DVAT rates reduced from 12.5% to exempted (i..e. 0%) | |||
1 | Oral Iron Chelator Defarasirox | 0 | 12.5 |
B - DVAT rates reduced from 4% to exempted (i..e. 0%) | |||
1 | Liquefied Petroleum Gag (LPG) fro domestic use (being declared goods) | 0 | 4 |
C - New tax on certain items - exempted (i.e. 0%) to 5% | |||
1 | Bio inputs like Fertilizers and Micro-nutrients and plant growth promoters | 5 | 0 |
2 | Kerosene stoves, lanterns and petromax and their spares | 5 | 0 |
D - Tax rate increased From 5% to 12.5% | |||
1 | Cutlery Items | 12.5 | 5 |
2 | Fertilizers, Pesticides, Weedicides, Insecticides, Herbicides, Rodenticides and Plant Growth Regulators (other than those covered in the First Schedule) | 12.5 | 5 |
3 | Mobile Phone and all mobile accessories costing above Rs. 10,000/- | 12.5 | 5 |
4 | Invertors and their parts | 12.5 | 5 |
5 | Readymade Garments costing above Rs. 5,000/- (but not including those made of Khadi) | 12.5 | 5 |
6 | Writing instruments costing above Rs. 1,000/- per piece | 12.5 | 5 |
7 | Dry fruits | 12.5 | 5 |
8 | Kesar | 12.5 | 5 |
9 | Magaj of all kind | 12.5 | 5 |
10 | Plastic and tin containers including barrels | 12.5 | 5 |
11 | Household plastic items such as combs, …….…. drums of capacity upto 100 litres | 12.5 | 5 |
12 | Fittings for doors, window and furniture including (1) hinges-butt ………... (7) wire brushes | 12.5 | 5 |
13 | Paint brushes | 12.5 | 5 |
14 | Wood, timber, ply-board and laminated board | 12.5 | 5 |
15 | Tractor tyres and tubes | 12.5 | 5 |
16 | Wire mesh and Metal mesh | 12.5 | 5 |
17 | Desi Ghee | 12.5 | 5 |
18 | Glucose D | 12.5 | 5 |
19 | Locks | 12.5 | 5 |
20 | Weights and Measures | 12.5 | 5 |
21 | Fibre board and particle board made out of agricultural wastes like Bagasse | 12.5 | 5 |
E - Tax rates increased from 12.5% to 20% | |||
1 | Diesel | 20 | 12.5 |
2 | Aerated Drinks | 20 | 12.5 |
3 | Watches above Rs. 5,000/- | 20 | 12.5 |
See: Delhi Value Added Tax (DVAT) –Amended Act, Rules and Schedules
Also: See Notification Nos.
Notification No. NO. F. 3(30)/FIN.(T&E)/2009-10/js/Fin./285-DVAT dated -01-04-2010
Notification No. NO. F. 3(23)/FIN.(T&E)/2009-10-DVAT dated -01-04-2010
Notification No. NO.F.3(23)/FIN.(T&E)/2009-10-DVAT dated -01-04-2010
Notification No. No. F. 3(27)/Fin (T & E)/2009-10/JS Fin/195-DVAT dated -17-03-2010
VAT rate changes reclassify and raise taxes on specified goods while exempting certain medicines and domestic LPG. DVAT amendments effective 1 April 2010 alter rates and exemptions: Defarasirox and domestic LPG are made exempt; certain bio-inputs and kerosene appliances move from exempt to a low taxable rate; numerous consumer goods, agricultural chemicals, household fittings, textiles and electronics are reclassified from a lower rate to a higher rate; and selected items such as diesel, aerated drinks and higher-end watches have their rates increased. Changes are effected via amendments to the DVAT schedules and attendant finance notifications.Press 'Enter' after typing page number.