VAT exemption for the High Commission of Jamaica is extended in Delhi, subject to invoice-based refund conditions.
VAT exemption/refund facility is extended, on the basis of reciprocity, to the High Commission of Jamaica in New Delhi by amending the Sixth Schedule of the Delhi Value Added Tax Act, 2004 to insert the embassy in the list of embassies eligible for concessional treatment. The refund of Value Added Tax is subject to the condition that each invoice must have a minimum value of Rs. 5000, and the notification takes effect from 21 November 2025.

Aviation Turbine Fuel tax rate revised under the Delhi VAT Schedule for a limited six-month period.
Amends the Fourth Schedule to the Delhi Value Added Tax Act, 2004 by substituting the rate of tax for Aviation Turbine Fuel (ATF) at Serial No. 14 in the Schedule table. The revised entry prescribes a tax rate of 7 paisa in the rupee for ATF. The notification is stated to remain in force for a period of six months from the date of publication in the Official Gazette.

Embassy of the Republic of Cameroon granted VAT exemption/refund in Delhi, conditional on a Rs.5000 minimum invoice.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act inserts the Embassy of the Republic of Cameroon as a listed mission, enabling VAT exemption/refund for taxable goods for official use and diplomats' personal use. The Commissioner acts under sub section (2) of Section 103 following a reciprocity request, and refunds are subject to a minimum invoice value of Rs. 5,000 per invoice, effective from 28.7.2024.

VAT on liquor revised to a per-rupee levy, altering taxation of foreign and Indian made foreign liquor.
Substitution of Serial No. 2 in the Fourth Schedule to the Delhi Value Added Tax Act, 2004 prescribes a specific per-rupee levy on Liquor (Foreign and Indian Made Foreign Liquor) and declares the amendment effective from the stated commencement date by notification issued under Section 103(1) of the Act, with note of rescission of an earlier notification.

Rescission of VAT notification withdraws prior Schedule IV amendment, removing the specified tax-rate goods list and restoring previous regime.
Rescission of a prior notification withdraws amendments to Schedule IV of the Delhi Value Added Tax Act, 2004 altering the list of goods subject to a specified VAT rate; the rescission is effected under the Act's empowering provision and operates from the stated commencement date, thereby nullifying the earlier Gazette notification.

VAT on petrol amended: tax entry for petrol substituted and made effective immediately following notification.
The Fourth Schedule to the Delhi Value Added Tax, 2004 is amended by substituting the existing entry for Petrol (Motor Spirit) at serial number twelve with a new specified rate; this substitution supersedes earlier notifications and takes effect from the day immediately following issuance.

Value added tax rates for liquor revised to distinguish off premises and on premises supplies with transitional retailer treatment.
Amendment substitutes Serial No. 2 of the Fourth Schedule to change VAT treatment of excisable liquor by distinguishing off premises and on premises consumption, prescribing a reduced levy for wholesaler to retailer supplies, a temporary higher retailer levy during a transitional period, and a reduced retailer levy thereafter; on premises supplies to hotels, clubs and restaurants remain subject to a higher levy.

VAT exemption for diplomatic mission added: Republic of Chad eligible for VAT refund subject to invoice threshold.
The Sixth Schedule of the Delhi Value Added Tax Act, 2004 is amended to insert the Republic of Chad in the List of Embassies, enabling a VAT exemption/refund for taxable goods for official and personal use of its diplomats in response to a reciprocity request, subject to the condition that each invoice meets a specified minimum invoice value, under authority of sub-section (2) of Section 103.

Diesel tax rate amended in Fourth Schedule; new per rupee levy specified and made immediately effective.
The Fourth Schedule to the Delhi Value Added Tax, 2004 is amended by substituting the entry at serial number 13 to specify diesel (including high speed diesel, super light diesel oil and light diesel oil) as the taxable item and prescribe a per rupee tax levy for that entry, effective from the day immediately following issuance of the notification.

VAT rate on liquor changed to a fixed ad valorem levy; applies to foreign and country liquor.
Amendment to the Fourth Schedule substitutes the existing entries for foreign and Indian-made foreign liquor and for country liquor with uniform ad valorem levy set at twenty-five paise in the rupee; promulgated by notification under statutory power and effective from 10 June 2020.

Per rupee levy revised: petrol and diesel now subject to a fixed per rupee VAT charge under Delhi VAT, effective immediately.
Amendment to the Fourth Schedule substitutes the rows at serial numbers 12 and 13 to impose a fixed per rupee levy on petrol (motor spirit) and on specified grades of diesel (high speed diesel, super light diesel oil, light diesel oil). The notification is made under the statutory power to amend the Fourth Schedule and takes effect from the day immediately following its issuance.

Appointment of tribunal member under statutory power: Sh. Rakesh Bali named Member (Administrative) for a three-year term.
Sh. Rakesh Bali is appointed as Member (Administrative) of the Delhi Value Added Tax Appellate Tribunal by the Lt. Governor under the statutory powers conferred by the Delhi Value Added Tax Act, 2004, for a tenure of three years from the date of joining.

Form C declarations obsolete: specified Form C documents declared invalid for tax compliance, effective from issue dates.
Under sub rule (13) of rule 5 of the Central Sales Tax (Delhi) Rules, 2005 the notification declares specified Form C declarations issued from the Rajouri Garden address obsolete and invalid for all purposes from their dates of issue, listing recipient dealers, form types, tax periods and declared values; the departmental notice communicates that the listed documentary instruments cannot be relied upon for statutory or tax compliance purposes.

Obsolescence of C Forms: specified dealer issued declarations are invalidated under Central Sales Tax rules for listed tax periods.
Form C declarations issued by M/s Daffodil International are declared obsolete and invalid for all purposes under the Central Sales Tax (Delhi) Rules; the notification lists specific Form C numbers, recipient dealers with addresses, declared values and corresponding tax quarters, and records those instruments as having no legal effect from the date of issue.

Declaration forms F obsolete and invalid, withdrawing the legal validity of the listed F declarations.
Declaration forms F are declared obsolete and invalid for all purposes with effect from the date of issue of those forms, under the CST (Delhi) Rules, 2005. The notification attaches a schedule listing the affected F form numbers, issuing dealers with TINs, recipient party details (TIN, name, address), the amounts shown and the tax periods concerned, thereby withdrawing the legal validity of the listed declarations.

Declaration C Forms invalidated, nullifying listed forms as valid interstate concessional sales documentation.
Declaration 'C' Forms issued by specified dealers are declared obsolete and invalid for all purposes from their date of issue, with the notification listing individual cancelled C-Forms and identifying issuing dealers and recipients, thereby nullifying those forms as valid interstate concessional sales documentation under the Central Sales Tax rules.

Declaration Forms obsolescence: Forms C and F declared obsolete and invalid from their date of issue.
Declaration Forms "C" and "F" are declared obsolete and invalid for all purposes with effect from their date of issue under the CST (Delhi) Rules 2005, identifying M/s. Krishna Traders and listing specific reference numbers, form types, recipient parties, addresses, declared amounts and tax periods for the 2013-2014 year, and notifying that those listed forms carry no legal effect.

Obsolescence of Declaration Forms C: specified Forms C declared invalid, disallowing their use for inter state tax compliance.
Under the authority of sub rule 13 of rule 5 of the CST (Delhi) Rules 2005, specified Declaration Forms "C" are declared obsolete and invalid for all purposes with effect from their date of issue; the notification lists reference number, issuer and recipient names and TINs, party address, value stated, tax period and the cancellation effective date, and thereby requires that the listed Forms C not be used for inter state tax benefits or statutory compliance.

Invalidity of Declaration C forms declared obsolete, rendering specified C-form cancelled and ineffective under Central Sales Tax rules.
Declaration 'C' Forms are declared obsolete and invalid from date of issue under sub-rule (13) of rule 5 of the Central Sales Tax (Delhi) Rules, 2005, resulting in administrative cancellation of specified C-Forms and removal of their legal efficacy.

Declaration Forms C obsolete; statutory C forms declared invalid, specific C declarations listed and rendered non operative.
Declaration Forms "C" are declared obsolete and invalid for all purposes with effect from the date of issuance or downloading of the Statutory ('C') Forms under sub rule 13 of rule 5 of the CST (Delhi) Rules, 2005. The notification lists affected C forms by reference number and records form type, issued party identifiers, party names and addresses, valid amounts and the tax periods for which those C declarations are invalidated.