Amendments in the fourth schedule of Delhi Value Added Tax (DVAT)
No. F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295.—Whereas, the Lt. Governor of 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 the exercise of power conferred by sub-section (1) of section 103 of Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), Lt. Governor of National Capital Territory of Delhi, hereby, makes the following amendments in the Fourth Schedule appended to the said Act namely :-
AMENDMENTS
- In the Fourth Schedule, for the existing row pertaining to Serial No. 2, the following rows shall be substituted, namely :-
| (i) | Liquor (Foreign and Indian Made Foreign liquor) for consumption “off” the premises (under Excise Policy, 2021-22, from Wholesaler to retailer w.e.f. 10.11.2021) | 01 paise in the rupee |
| (ii) a. | Liquor (Foreign and Indian Made Foreign liquor) for consumption “off” the premises, by retailer: – Till 16.11.2021. | 25 paise in the rupee |
| b. | w.e.f. 17.11.2021 | 01 paise in the rupee |
| (iii) | Liquor (Foreign and Indian Made Foreign liquor) for consumption “on” the premises (Hotels, Clubs and Restaurants) | 25 paise in the rupee |
Note : The serial No. 2 of the Fourth Schedule of Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), last amended vide Notification No. F. 3(10)/Fin(Rev-I)/2020-21/ds-VI/178 dated 09.06.2020.
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