VAT schedule amendments reclassify and add specified goods, including energy efficient lighting and certain food and stationery items. Amendments to the Schedules of the Delhi Value Added Tax Act, 2004 revise the First Schedule by substituting entries for various stationery items, common salt, footwear subject to an MRP marking requirement, kites and related implements, and by adding items such as refuse derived fuel, malba tiles and kerbstones, chillly spray for self defence, organic colours, and specified flours. The Third Schedule omits and alters specified entries, inserts Desi Ghee, and substitutes an entry to list energy efficient lighting products including BIS certified or BEE star rated compact fluorescent lamps, electronic chokes, and LED lights. The notification commences on a stated date to give the amendments effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
VAT schedule amendments reclassify and add specified goods, including energy efficient lighting and certain food and stationery items.
Amendments to the Schedules of the Delhi Value Added Tax Act, 2004 revise the First Schedule by substituting entries for various stationery items, common salt, footwear subject to an MRP marking requirement, kites and related implements, and by adding items such as refuse derived fuel, malba tiles and kerbstones, chillly spray for self defence, organic colours, and specified flours. The Third Schedule omits and alters specified entries, inserts Desi Ghee, and substitutes an entry to list energy efficient lighting products including BIS certified or BEE star rated compact fluorescent lamps, electronic chokes, and LED lights. The notification commences on a stated date to give the amendments effect.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.