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Delhi Value Added Tax Act, 2004 Notifications
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NOTIFICATION No.F. 101(328)/2005-Fin.(A/Cs)(i)/537 Dated: 11th May, 2005


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 First Schedule appended to the said Act, namely:-


AMENDMENTS

In the First Schedule appended to the said Act-

(1) The existing entry at Sl.No.3 shall be substituted by the following entry, namely-
  "3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake";
(2) The existing entry at Sl. No.5 shall be substituted by the following entry, namely-
  "5 Books, periodicals and journals including maps, charts and globes";
(3) The existing entry at Sl. No.10 shall be substituted by the following entry, namely-

"10. Cotton and silk yarn in hank and cone."

(4) The existing entry at Sl. No.14 shall be substituted by the following entry, namely-

"14. Fire wood except casurina and eucalyptus timber";

(5) The existing entry at Sl. No.15 shall be substituted by the following entry, namely-

"15. Fish net, fish net fabrics & fish seeds, prawn/shrimp seeds";

(6) The existing entry at Sl. No.20 shall be substituted by the following entry, namely-

"20. All bangles except those made of precious metals";

(7) for the existing entry at Sl. No. 37, the following entry shall be substituted, namely-

"37. Compressed Natural Gas (CNG) for use in the Transport Sector.";

(8) for the existing entry at Sl. No. 47, the following entry shall be substituted, namely-

"47. Khandsari including sugar as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including imported sugar in all forms";

(9) for the existing entry at Sl. No. 48, the following entry shall be substituted, namely-

"48. Textile as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 and imported varieties of textiles";

(10) for the existing entry at Sl. No. 49, the following entry shall be substituted, namely-

"49. Tobacco as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including gutkha and imported varieties of tobacco";

(11) After the existing entry at Sl. No.52, the following entries shall be inserted, namely-

"53. Khadi ready made garments, bags and made-ups

54. All seeds other than oil seeds

55. Gur & Jaggeri

56. Items covered under PDS (except kerosene)

57. Items under customs bond for re-export after manufacturing or otherwise

58. Pappad

59. Lac/shell-lac

60. Plastic waste.

61. Scrap glass/scrap glass bottles.

62. Motion picture distribution when treated as right to use goods.

63. Natural gas sold to Delhi based agencies engaged in the production of CNG for sale in Delhi for use in the Transport Sector.

64. Natural Gas and R-LNG (Re-gassified Liquid Natural Gas) sold to the Power Generation Company/ Companies owned by the Government of NCT of Delhi for generation of Power meant for sale in Delhi. "

This notification shall come into force with immediate effect.