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<h1>Delhi amends VAT Act: Liquor tax rate updated to 25 paise per rupee u/s 103, effective June 10, 2020.</h1> The Government of the National Capital Territory of Delhi has issued a notification amending the Fourth Schedule of the Delhi Value Added Tax Act, 2004. Effective from June 10, 2020, the amendment revises the tax rate for both foreign and Indian-made foreign liquor, as well as country liquor, to 25 paise per rupee. This decision, made under the authority of Section 103 of the Act, is implemented by the Lt. Governor of Delhi in the public interest.