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<h1>Delhi VAT: Artificial Light Energy in Broadband Services Taxed at 5% per DVAT Act, 2004, Entry No. 3.</h1> The notification addresses the tax implications under the DVAT Act, 2004, for transactions involving artificially created light energy used in broadband services. The Commissioner of the Department of Trade & Taxes, Delhi, clarifies that such transactions are taxable, referencing a Karnataka High Court ruling that categorized artificially created light energy as goods. The notification specifies that these transactions are subject to a 5% VAT, aligning with Entry No. 3 of the IIIrd Schedule of the DVAT Act, 2004. This ruling applies to broadband providers charging a fixed sum for connectivity services and is effective upon publication in the official gazette.