Amendments in the Delhi value Added Tax Act, 2004. - F.7(433)/Policy-II/VAT/2012/DSIII/461-462 - Delhi Value Added Tax

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

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH)

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI – 110 002

No.F.7(433)/Policy-II/VAT/2012/DSIII/461-462                                                                                                                                                                                          Dated: 21/6/2012

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 Schedules appended to the said Act, namely:-

AMENDMENTS

 

In the First Schedule of the Delhi Value Added Tax Act, 2004-(Delhi Act 03 of 2005), (hereinafter referred to as the “principal Act”)-

(a)    For the entry at SL. No. 31, the following shall be substituted, namely:-

“31. Slate and slate pencils, geometry boxes, color boxes, crayons and pencil sharpners”,

(b)   In the entry at SL. No. 69, for the words and figures “Rs. 300/-per pair”, the words and figures “Rs. 500/- per pair” shell be substituted;

(c ) for the entry at Sl. No. 70, the following entry shell be substituted, namely:-

“70. Hawan samagri, Roli, Sacred Thresd, Kirpam, Prasadum by religious instutions and Misri, Patasha as part of Prasad.”,

(d)   For the entry at SL. No. 72, the following shall be substituted, namely:-

“72. Blood filters and blood bags.”; and

(e)    After the entry at SL. No. 81, the following entries slell be inserted, namely:-

         “82. Tricycles.

          83. Kites.

          84. Juna.

          85. Mahawar, Hairpins, Hairbands, Hairclips, Sefety Pins and Saree falls.”

 2. In the Third Schedule appended to the principal Act,-

   (a) from the entry at SL. No. 12, the word “tricycle,” shell be omitted;

   (b) the sub-entry (7) in the entry at Sl. No. 41A shell be omitted;

   (c ) from the entry at Sl. No. 76, the words “ geometry boxes, colour boxes, crayons and pencil sharpners” shell be omitted;

  (d) from the entry at Sl. No. 81, the word “roli” shell be omitted;

  (e) from the entry at Sl. No. 98, the words “and plastics” shall be omitted; and

  (f) the entries at Sl. No. 126, 131, 132, 133 and 163 shall be omitted.

3. In the Fourth Schedule appended to the principal Act, for the entry at Sl. No. 10, the following shall be substituted, namely:-

“10. Tobacco and Gutkha, unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis and hooka tobacco”.

This notification shall come into force with effect from 21^st June, 2012.

By order and in the name of the

Lt. Governor of the National

Capital Territory of Delhi,

 

 (B. L. SHARMA)

SPECIAL SECRETARY (FINANCE)