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of <h1>Diesel Tax Rate Reduced to 12.5% in 2005 under Section 103 of Delhi Value Added Tax Act</h1> Diesel, including High Speed Diesel, Super Light Diesel Oil, and Light Diesel Oil, was removed from the Fourth Schedule of the Delhi Value Added Tax Act, effective from May 3, 2005. This change means that diesel was taxed at 20% from April 1, 2005, to May 2, 2005. From May 3, 2005, onwards, it is subject to a reduced tax rate of 12.5% as an unspecified item. This amendment was enacted by the Lieutenant Governor of the National Capital Territory of Delhi under the authority of section 103 of the Delhi Value Added Tax Act, 2004.
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