Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 - . F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295 - Delhi Value Added Tax

Rescinded vide Notification No. F. 10/21/2022-23/SRD/Fin/1920-1929 dated 01-08-2022 w.e.f. 01-09-2022

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 10th November, 2021

No. F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295.-Whereas, the Lt. Governor of 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 the exercise of power conferred by sub-section (1) of section 103 of Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), Lt. Governor of National Capital Territory of Delhi, hereby, makes the following amendments in the Fourth Schedule appended to the said Act namely :-

AMENDMENTS

1. In the Fourth Schedule, for the existing row pertaining to Serial No. 2, the following rows shall be substituted, namely :-

2.	(i)	Liquor (Foreign and Indian Made Foreign liquor) for consumption “off” the premises (under Excise Policy, 2021-22, from Wholesaler to retailer w.e.f. 10.11.2021)	01 paise in the rupee
	(ii) a.	Liquor (Foreign and Indian Made Foreign liquor) for consumption “off” the premises, by retailer: - Till 16.11.2021.	25 paise in the rupee
	b.	w.e.f. 17.11.2021	01 paise in the rupee
	(iii)	Liquor (Foreign and Indian Made Foreign liquor) for consumption “on” the premises (Hotels, Clubs and Restaurants)	25 paise in the rupee

Note : The serial No. 2 of the Fourth Schedule of Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), last amended vide Notification No. F. 3(10)/Fin(Rev-I)/2020-21/ds-VI/178 dated 09.06.2020.

By Order and in the Name of the Lt. Governor

of the National Capital Territory of Delhi,

RAVINDER KUMAR, Dy. Secy. I (Finance)