Amendment in the Third Schedule of the DVAT Act - Notification regarding rate of tax on sun glasses - F.3(19)/Fin(Rev-I)2013-14/dsVI/819 - Delhi Value Added Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE‐I) DEPARTMENT,

DELHI SACHIVALAYA, I.P. ESTATE, NEW DELHI‐110002

NOTIFICATION No. F.3(19)/Fin(Rev-I)2013-14/dsVI/819

Date the 04.10.2013

NOTIFICATION

Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do;

Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following amendments in the third schedule appended to the said Act, namely: -

AMENDMENT

“115.(i) W.e.f.11.05.2005 to 10.06.2013, Spectacles, Sunglasses, parts and components thereof, contact lens and lens cleaner” and

“(ii) W.e.f. 11/06/2013 : Spectacles, parts and components thereof, contact lens and lens cleaner but not including Sunglasses, its parts and components.”

This notification shall come into force with effect from the aforementioned dates.

(RAVINDER KUMAR)

DY. SECRETARY-VI (FINANCE)

Dated the 04/10/2013

No. F.3(19)/Fin(Rev-I)2013-14/dsVI/819

Copy forwarded for information : -

1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (extraordinary) in today’s date.

2. The Principal Secretary to the Hon’ble Lieutenant Governor, Raj Niwas, Delhi.

3. The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

5. The Commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi.

6. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate, New Delhi.

7. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi.

8. Guard File.

9. Website

(RAVINDER KUMAR)

DY. SECRETARY-VI (FINANCE)