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of <h1>Delhi VAT Act Amended: Electric Motors and More Excluded; New Tax Rates for Petroleum Products and Aviation Fuel</h1> The Lt. Governor of the National Capital Territory of Delhi has amended the schedules of the Delhi Value Added Tax Act, 2004. In the Third Schedule, Entry No. 86, sub-entry (xxviii) now excludes electric motors, switchgears, and starters from 'spare parts, accessories, and components.' In the Fourth Schedule, Entry No. 1 has been revised to include certain petroleum products, excluding petrol, diesel, and others, with a tax rate of twenty paise per rupee. A new entry for Aviation Turbine Fuel is added with a tax rate of twenty-five paise per rupee. These changes are effective immediately following the notification date.
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