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 amendment in the Schedules appended to the said Act, namely:-

AMENDMENTS

In the First Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), after the entry at Sl. No. 77, the following entry shall be inserted, namely:-

"78. Sanitary napkins for use by females provided the M.R.P. is equal to Rs.20/-or less than Rs. 20/- per pack and a single pack contains at least 8 units"

This notification shall come into force with immediate effect

By order and in the name of the Lt. Governor of the National Capital Territory of Delhi,

(AJAY KUMAR GARG)
ADDITIONAL SECRETARY (FINANCE)