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

In the Third Schedule appended to the said Act,-

(a) in the entry at serial No. 41A, in the appended table, in the sub-entry at serial No. 7, for the description in column 2, the following shall be substituted, namely:-

"Uninterrupted Power Supplies (UPS), Inverters and their parts."

(b) for the entry at serial No. 51, the following shall be substituted, namely:-

"Plastic footwears (other than those specified in the First Schedule) including moulded plastic footwears, hawai chappals and straps thereof."

(c) after the entry at Sl.No.171, the following entries shall be inserted, namely:-

"172. Winding wires and Strips

173. Ammeter, KWH meter, Voltmeter

174. Insulating materials, Insulator

175. Jointing materials

176. Circuit breakers, HRC fuse, Thermostat

177. Electrical relays and Single phasing Preventors and Timers

178. Cocoa and Coffee including coffee beans

179. Wire mesh and Metal mesh

180. Liquefied Petroleum Gas (LPG) and Piped Natural Gas (PNG)

181. Desi Ghee".

This notification shall come into force with immediate effect.