Live telecasting of events performed in Delhi is covered under the Delhi Value Added Tax Act, 2004 - VAT - Delhi - 09

GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES, (POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 CIRCULAR NO..9.... OF 2011-12 No.F.7(336)/Policy/VAT/2011/ 668-695 Dated: 13 th Sep., 2011 Queries have been raised by some Assessing Authorities, as to whether the item 'live telecasting rights of events' is incorporated under entry no. 3 of the Third Schedule of the Delhi Value Added Tax Act, 2004 or not. Entry no.3 reads "all intangible goods like copy rights, patents, rep. license, goodwill etc.". In the above context, it is herby clarified that sale or transfer of rights of live telecasting of events performed in Delhi is covered under the Delhi Value Added Tax Act, 2004 under the above-mentioned entry no.3. This issues with approval of the Commissioner, Value Added Tax. (G.C. Lohani) VATO (Policy) Dated: 13 th Sep.2011