Amendment in Schedule Seventh - F.3(59)/Fin(T&E)/2005-06/913Kha - Delhi Value Added Tax

Amendment in Schedule Seventh

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

FINANCE (ACCOUNTS) DEPARTMENTS

DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-02

No.F.3(59)/Fin(T&E)/2005-06/913Kha

Dated :30.11.2005

NOTIFICATION

No.F(59)/Fin(T&E)/2005-06 -WHEREAS the Lt. Governor of the National Capital Territory of the Delhi is to 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 Seventh Schedule appended to the said Act, namely:-

AMENDMENTS

(1)  In the entry no.1-

(a) For the entry no.(i) the following shall be substituted, namely:-

"(i)  All automobiles including commercial vehicles, and two and three wheelers, and spare parts for repairs and maintenance and tyres and tubes there of;"

(b) for the sub entry no. (vii), The following shall be substituted, namely:-

"(vii) Air conditioners, air conditioning plants or units other than those used for manufacturing purposes; air coolers, fans and air circulators;"

(c) for the sub entry no.(viii), the following entries shall be inserted, namely:-

(ix) Office equipments, furniture, carpets, stationery items, advertising and publicity  materials , sanitation equipments , fixtures including electrical fixtures and fittings, generators and electrical installation;"

(x)  Elevators (lifts);

(xi) Computers other than those used for the purpose in normal business;

(xii) All kinds of cranes, earthmovers, JCB, excavators, road rollers, concrete mixing machines and other similar machineries;

(xiii) Goods for personal consumption or for gifts;

(xiv) Goods purchased and accounted for in business but utilized for the facility to the employees; and

(xv) Goods used for construction of or Incorporation in Civil structures and immovable goods or properties not constituting part of the works contracts.".

(2) For the entry no.2, the following shall be substituted, namely:-

"(2)  Any entry in clause 1(other than item (ii), (xiii), (xiv) and (xv) shall not to be treated as non - Creditable goods if the items is purchased by a registered dealer for the purpose of resale in an unmodified from or use as raw material for processing or manufacturing of goods, in Delhi, for sale by him in the ordinary course of  his business."

By order and in the name of

The Lt. Governor of the National

Capital Territory of Delhi,      

     (Dr. Pooja Gupta)

       DY.SECRETARY, FINANCE (T&E)