Amendments in the Delhi Value Added Tax Rules, 2005 - No. F.3(01)/Fin.(Rev-I)/2011-12/DS-II/138 - 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

Amendments in the Delhi Value Added Tax Rules, 2005

No. F.3(01)/Fin.(Rev-I)/2011-12/DS-II/138

07/04/2011

No. F.3(01)/Fin.(Rev-I)/2011-12.- In exercise of the powers conferred by section 102 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 rules further to amend the Delhi Value Added Tax Rules, 2005, namely:-

RULES

1. Short title and Commencement.-(1) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2011.

(2) They shall come into force on the date of their publication in Delhi Gazette.

2. Amendment of From DVAT-16.- In the Delhi Value Added Tax Rules, 2005, in From DVAT-16,-

(a) after the row “R5.5” and before the row n”R5.6” the following sub-row shall be inserted namely:-

“R5.5(1) works contract taxable @5%;

(b) after the row “R6.2(6)” and before the row “R6.2(7)”, the following sub-row shall be inserted, namely:-

“R6.2(6)(1) works contract taxable @ 5%”.

By order in the name of

the Lt. Governor of the National Capital Territory of Delhi.

(ARVIND JAIN)

Deputy Secretary-II (Finance)

 No. F.3(01)/Fin.(Rev-I)/2011-12/DS-II/138

07/04/2011