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of <h1>Delhi VAT Rules Amended: Fuels Now Classified as Goods for Official Use Under Section 102, Rule 35 Modified</h1> The Government of the National Capital Territory of Delhi issued a notification amending the Delhi Value Added Tax Rules, 2005. Under the authority of Section 102 of the Delhi Value Added Tax Act, 2004, the Lt. Governor has enacted the Delhi Value Added Tax (Third Amendment) Rules, 2005. This amendment specifically modifies Rule 35, sub-rule (1), clause (b), by removing the exclusion of petrol, diesel, and other fuels from the category of goods intended for official use. The amendment takes effect upon its publication in the Delhi Gazette.
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