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 to do so;

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: -

AMENDMENT

1. In the First Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), for the commodity at SI. No. 26, the following shall be substituted, namely:-

"26. Organic manure, fertilizers, bio-inputs like bio-fertilizers, micro-nutrients and plant growth promoters."

2. In the Third Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the commodity mentioned at SI. No. 188 shall be omitted.

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,

(S.K. Kamra)

Deputy Secretary-III (Finance)