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of <h1>Delhi VAT Rules Amended: 100% Tax Credit Cut on Tobacco, Lubricants; New Formula & Rule 43 Transporter Requirements</h1> The Delhi Value Added Tax (Amendment) Rules, 2015, have been enacted under the authority of the Lt. Governor of Delhi, modifying the Delhi Value Added Tax Rules, 2005. Key amendments include a 100% reduction in tax credit for un-manufactured tobacco, tobacco products, and all kinds of lubricants. Additionally, a new formula is introduced for calculating reduced tax credit on these goods. Rule 43 is also amended, requiring transporters to carry specific documentation, such as Transport Receipt in Form DVAT-32 and others, as mandated by the Commissioner through official notifications.
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