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
1. In the Third Schedule, in Entry at serial No. 86, in sub-entry (xxviii), after the words and symbol "Spare parts, accessories and components" and before the words "of the plant and machinery", the words, symbol and brackets "(other than electric motors, switchgears and starters)" shall be inserted
2. In the Fourth Schedule, in the Table,-
(a) for the row pertaining to Entry at serial No. 1, the following row shall be substituted, namely:-
(i) Naphtha
(iii) Lubricants;
(iii) Furnace Oil;
(iv) Mixture and combination of above products.
";"and
(b) after the row pertaining to entry at Serial.No. 13, the following row shall be inserted, namely:-
This notification shall come into force with effect from the day immediately following the date of its issuance.
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi
(A. K. Singh)
Dy. Secretary VI (Finance)