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.