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of <h1>Canteen Stores Department exempted from Delhi VAT under Fifth Schedule; specific conditions and exclusions apply since June 2005.</h1> The Canteen Stores Department of the Ministry of Defence, Government of India, has been added to the Fifth Schedule of the Delhi Value Added Tax Act, 2004, exempting it from paying tax on the sale of goods effective from June 2, 2005. This exemption applies to sales made to regiment or unit-run canteens, canteen contractors approved by the Government of India, and members of the Armed Forces, including ex-service personnel and war widows. Specific conditions and exclusions apply, such as the inclusion of certain goods in the taxable turnover and restrictions on the sale of specific items listed in an annexure.
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