Amendment to Sixth Schedule: targeted VAT exemptions and conditional reliefs for humanitarian organisations and specified construction payments. Amendment to the Sixth Schedule of the Delhi Value Added Tax Act adds specified country names and inserts entries exempting purchases by Indian Red Cross Society and St. John Ambulance Association when not for personal use, exempts specified goods procured by the Confederation of Indian Industry for free distribution to earthquake victims subject to a prescribed certificate, and grants relief for payments by Vivekananda Kendra to named contractors for a defined construction project; effective dates for particular entries are specified and the amendment is made under section 103 of the Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Sixth Schedule: targeted VAT exemptions and conditional reliefs for humanitarian organisations and specified construction payments.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act adds specified country names and inserts entries exempting purchases by Indian Red Cross Society and St. John Ambulance Association when not for personal use, exempts specified goods procured by the Confederation of Indian Industry for free distribution to earthquake victims subject to a prescribed certificate, and grants relief for payments by Vivekananda Kendra to named contractors for a defined construction project; effective dates for particular entries are specified and the amendment is made under section 103 of the Act.
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