Amendment in the First, Third and Fourth Schedule of the Delhi Value Added Tax 2004 - NO. F. 3(30)/FIN.(T&E)/2009-10/js/Fin./285 - Delhi Value Added Tax

Amendment in the First, Third and Fourth Schedule of the Delhi Value Added Tax 2004

[TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY]

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

FINANCE (T & E) DEPARTMENT

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

DATED: 01.04.2010

 

NO.F.3(30)/FIN.(T&E)/2009-10/jsfin./285.- Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of the general public so to do.

Now, therefore, in exercise of the powers conferred by the 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 Schedules amended to the said Act, namely:

AMENDMENTS

 1. In the First Schedule amended to the Delhi Value Added Tax 2004, (Delhi Act 3 of 2005) hereinafter referred to as the "Principal Act",-

 (a) the commodity mentioned at Sl. No. 73 and 74 shall be omitted.

 (b) after commodity at Sl. No. 75, the following commodities shall be added, namely:-

 "76 Oral Iron Chelator Defarasirox.

 77 Liquefied Petroleum Gas (LPG) of Domestic use.".

 2. In the Third Schedule amended to the Principal act,-

 (a) the commodities mentioned at Sl. Nos. 20, 118, 165, 166, 168, 169, 171, 179, 181, 182, 184, 185 and 186 shall be omitted.

 (b) for the commodity at Sl. No. 6, the following commodities shall be substituted, namely:-

 " 6 all utensils (including pressure cookers/pans) except utensils made of precious metals";

 (c) for the commodity at Sl. No. 24, the following commodity shall be substituted, namely:-

 "24 Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar, textiles, tobacco and  Liquefied Petroleum Gas (LPG) for domestic use.";

 (d) for the commodity at Sl. No. 41, the following commodity shall be substituted, namely:-

 "41 Computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, Mobile phone and mobile accessories costing  upto rupees ten thousand";

 (e) " in the commodity at Sl. No. 41A, in the table, in column 2, for entry against Sl. No. 7, the following entry shall be substituted, namely,:-

 Uninterrupted Power Supplies (UPS) and their parts"; 

(f) for the commodity at Sl. No. 57, the following commodity shall be substituted, namely:-

 " 57 Readymade Garments coasting upto rupees five thousand but not including those made up of khadi";

 (g) for the commodity at Sl. No. 76, the following commodity shall be substituted, namely:-

 "76 Writing instruments coasting upto rupees one thousand per piece, geometry boxes, colour boxes, crayons and pencil sharpners";

 (h) for the commodity at Sl. No. 81, the following commodity shall be substituted, namely:-

 "81 Kirana items namely ararote, singhara, kuttu and their atta, kala namak, sendha namak, heeing, aam paper, mushrum, khumba and guchchi,  goley ka burada, til, rai, postdana, mungafali dana, sabudana, roli, mehendi patti, pisi mehendi";

 (i) for the commodity at Sl. No. 180, the following commodity shall be substituted, namely:-

 "180 Liquified Petroleum Gas (LPG) other than for domestic use and Piped Natural Gas (NPG)"

 (j) after the commodity at Sl. No. 187, the following commodities shall be added, namely:-

 "188 Bio-inputs like bio-fertilizers, micro nutrients and Plant Growth Promoters.

 189 Kerosene stoves, Lanterns and Petromax and their spares.".

 3. In the Fourth Schedule appended to the Principal Act,-

 (a) in the commodity at Sl. No. 1, for entry (v), the following entry shall be substituted, namely:-

 " (v) Diesel;".

 (b) after the commodity at Sl. No. 10, the following commodities shall be added, namely:-

 "11 Aerated Drinks.

 12 Watches coasting above rupees five thousand".

 This notification shall come into force with immediate effect.

By order in the name of the

Lt. Governor of the National

CapitalTerritory of Delhi,

(AJAY KUMAR GARG)

JOINT SECRETARY (FIN./PLG)