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of <h1>Delhi VAT Act Amended: New Tax Rate for Liquor Set at 25 Paise per Rupee, Effective September 1, 2022.</h1> The Lieutenant Governor of the National Capital Territory of Delhi has amended the Fourth Schedule of the Delhi Value Added Tax Act, 2004. The amendment involves substituting the existing Serial No. 2 with a new entry for liquor, both foreign and Indian made foreign liquor, setting the tax at 25 paise in the rupee. This change is effective from September 1, 2022. The notification also notes the rescission of a previous notification and references prior amendments to the Second Schedule and Serial No. 2 of the Fourth Schedule.
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