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<h1>Delhi VAT Act Amended: New Entries for Disability Tri-cycles, Blood Filters, Bio-inputs, Kerosene Stoves, and More</h1> The Government of the National Capital Territory of Delhi has issued amendments to the First Schedule of the Delhi Value Added Tax Act, 2004. The changes include substituting the entry for unmanufactured tobacco, bidis, and tobacco used in the manufacture of bidis and hookah tobacco. New entries have been added for tri-cycles for persons with disabilities, blood filters, bio-inputs like bio-fertilizers, micro-nutrients, plant growth promoters, kerosene stoves, lanterns, Petromax, and their spares. These amendments are effective immediately, as authorized by the Lt. Governor of Delhi.