Amendments in the Third Schedule - No. F. 3(2) Fin. (F & E)/2008-09/JS Fin./237 - Delhi Value Added Tax

FINANCE (TAXES & ESTABLISHMENT)

DEPARTMENT

NOTIFICATION

Delhi, the 3rd June, 2008

No. F. 3(2) Fin. (F & E)/2008-09/JS Fin./237.— 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 Third Schedule appended to the said Act, namely :—

AMENDMENTS

1. In the Third Schedule appended to the said Act, after the entry at Sl. No. 186, the following entry shall be inserted, namely:—

"187. Subject to the conditions specified in entry No. 1 of the Fifth Schedule to the Delhi value Added Tax Act, 2004, the following goods sold by Canteen Stores Department.

(i) (a) All Goods made of glass including, glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrers.

(b) Utensils, kitchenware and tableware made of glass or china clay.

(c) Glazed earthenware.

(d) Chinaware including crockery.

(ii) Iron and steel safes and almirahs.

(iii) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oil but not including tooth brushes, toothpaste, tooth powder and kumkum.

(iv) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam."

2. In the Sixth Schedule appended to the said Act,-

(i) in the entry at Sl. No. 1, in Part A, for the sub-entry at Sl. No. (60), the following sub-entry shall be substituted namely :— "(60) Mauritius (only for petrol and diesel)."

(ii) In the entry at Sl. No. 1, in Part B, after the sub-entry at Sl. No. (24) the following sub-entry shall be inserted

"(25) Commonwealth Education Media Centre for Asia (CEMCA)."

(iii) to entry at Sl. No.2, the following proviso shall be inserted, namely :-

"Provided that the items mentioned at Sl. Nos. 11,13,15, l8 in the annexure above referred to, the Canteen Stores Department (CSD) shall claim the refund @ 8.5 paise per rupee of input tax for the said items."

This notification shall come into force with immediate effect.

By Order and in the Name of the

Lt. Governor of the National Capital Territory of Delhi,

 R. K. VERMA, Dy. Secy.