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 Seventh Schedule appended to the said Act, namely:-

AMENDMENTS

In the Seventh Schedule appended to the said Act -

(1) In the entry no.1

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

"(1) All automobiles including commercial vehicles, and two and three wheelers, and spare parts for repairs and maintenance and tyres and tubes thereof;".

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

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

(c) after the sub entry .(viii), The following shall be inserted, namely:-

"(ix) Office equipments, furniture, carpets, stationery items, advertisements, 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 accounated for in business but utilised for the facility to the employees; and

(xiv) 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 sub 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 Item is purchased by a registered dealer for the purpose of resale in an unmodified form or use as raw material for processing or manufacturing of goods, in Delhi, for sale by him in the ordinary course of his business".