Amendment in the First, Third and Fourth Schedule of the Delhi Value Added Tax 2004 - NO. F. 3(30)/FIN.(T&E)/2009-10/js/Fin./285 - Delhi Value Added Tax
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VAT schedule amendment revises taxable and exempt commodities, adding domestic LPG and substituting items across schedules. Amendment under section 103 of the Delhi Value Added Tax Act, 2004 effects omissions, substitutions and additions to the First, Third and Fourth Schedules: First Schedule adds Deferasirox and domestic LPG; Third Schedule deletes certain entries, substitutes descriptions for utensils, declared goods (excluding cereals, pulses, sugar, textiles, tobacco and domestic LPG), electronics and mobile devices within a retail cap, UPS and parts, readymade garments excluding khadi, specified writing and kirana items, distinguishes non domestic LPG and adds bio inputs and kerosene stoves and spares; Fourth Schedule replaces diesel entry and adds aerated drinks and higher value watches. The notification is immediate.
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Provisions expressly mentioned in the judgment/order text.
VAT schedule amendment revises taxable and exempt commodities, adding domestic LPG and substituting items across schedules.
Amendment under section 103 of the Delhi Value Added Tax Act, 2004 effects omissions, substitutions and additions to the First, Third and Fourth Schedules: First Schedule adds Deferasirox and domestic LPG; Third Schedule deletes certain entries, substitutes descriptions for utensils, declared goods (excluding cereals, pulses, sugar, textiles, tobacco and domestic LPG), electronics and mobile devices within a retail cap, UPS and parts, readymade garments excluding khadi, specified writing and kirana items, distinguishes non domestic LPG and adds bio inputs and kerosene stoves and spares; Fourth Schedule replaces diesel entry and adds aerated drinks and higher value watches. The notification is immediate.
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