VAT schedule amendments revise taxable classifications and add specific goods while altering the tobacco levy and exemptions. Amendments to the Schedules of the Delhi Value Added Tax Act, 2004 revise taxable classifications in the Third Schedule by substituting and inserting entries for metals, narrowing electronic equipment to data processing machines, adding footwear, readymade garments excluding khadi, school bags, sweets and namkeens, E rickshaws and battery/hybrid vehicles, and marble; and amend the Fourth Schedule by substituting the tobacco products row with a specified levy and omitting another entry. The notification is effective the day after issuance.
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Provisions expressly mentioned in the judgment/order text.
VAT schedule amendments revise taxable classifications and add specific goods while altering the tobacco levy and exemptions.
Amendments to the Schedules of the Delhi Value Added Tax Act, 2004 revise taxable classifications in the Third Schedule by substituting and inserting entries for metals, narrowing electronic equipment to data processing machines, adding footwear, readymade garments excluding khadi, school bags, sweets and namkeens, E rickshaws and battery/hybrid vehicles, and marble; and amend the Fourth Schedule by substituting the tobacco products row with a specified levy and omitting another entry. The notification is effective the day after issuance.
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