Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 - F. No. 3(15)/Fin.(Exp.-I)/2022-23/DS-I/780 - Delhi Value Added Tax

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

New Delhi, the 28th September, 2022

F. No. 3(15)/Fin.(Exp.-I)/2022-23/DS-I/780.-In exercise of powers conferred by sub-section (1) of Section 103 of Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), Lieutenant Governor of National Capital Territory of Delhi, being of the opinion that it is expedient in the interest of general public to do so, hereby makes the following amendment in the Fourth Schedule appended to said Act, namely;

AMENDMENTS

1. In the Fourth Schedule appended to Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the existing Serial No. 2 shall be substituted as under:-

“

2.

Liquor (Foreign and Indian Made Foreign Liquor)

25 paise in the rupee

”

This notification shall come into force with effect from 1st September, 2022.

By Order and in the Name of the Lieutenant Governor

Of the National Capital Territory of Delhi,

RAVINDER KUMAR, Dy. Secy. I (Finance)

Note:- Vide Notification No. F10/21/2022-23/SRD/Fin/1920-1929 dated 01.08.2022, the Notification No.F.3(107)/Fin.(Exp-I)/2021-22/DS-I/295 dated 10th November, 2021, has been rescinded. The Second Schedule and 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(6)/Fin(Rev-I)/2017-18/ds-VI/255 dated 19.05.2017 and F.3(10)/Fin(Rev-I)/2020-21/ds-VI/178 dated 09.06.2020, respectively.