Amendment in the Schedules to the Delhi Value Added Tax Act, 2004 - 3(18)/Fin(Rev-I)/2012-13/dsVI/265 - Delhi Value Added Tax

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.