Schedule amendments to VAT: reclassification and insertion of goods altering taxable and exempted items under the Act. The notification amends Schedules to the Delhi Value Added Tax Act, 2004 by substituting, inserting and omitting specified entries: the First Schedule is revised to reclassify certain stationery, religious articles, blood products and to insert tricycles, kites, second hand goods and hair accessories and to raise a footwear threshold; the Third Schedule omits particular words, sub entries and several whole entries; the Fourth Schedule substitutes the tobacco entry to broaden covered tobacco products. The changes take effect from the notified commencement date.
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Schedule amendments to VAT: reclassification and insertion of goods altering taxable and exempted items under the Act.
The notification amends Schedules to the Delhi Value Added Tax Act, 2004 by substituting, inserting and omitting specified entries: the First Schedule is revised to reclassify certain stationery, religious articles, blood products and to insert tricycles, kites, second hand goods and hair accessories and to raise a footwear threshold; the Third Schedule omits particular words, sub entries and several whole entries; the Fourth Schedule substitutes the tobacco entry to broaden covered tobacco products. The changes take effect from the notified commencement date.
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