GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-I) DEPARTMENT

DELHI SECRETARIAT, I.P. ESTATE, NEW DELHI 100 02

No. F.3(18)/Fin(Rev-I)/2015-2016/DS-VI/886

Dated the 30-10-2015

NOTIFICATION

In exercise of the powers conferred by sub-section (3) and( 4) of section 13 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), and all other powers enabling it In this behalf, the it. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Central Sales Tax (Delhi) Rules, 2005, namely: –

RULES

1. Short title and commencement. –

(1) These rules may be called the Central Sales Tax [(Delhi)(Amendment)] Rules, 2015.

(2) They shall come into force on the date of their publication in the Delhi Gazette.

2.  Amendment of Form 1.– In the Central Sales Tax (Delhi) Rules, 2005, in the forms appended thereto, In Form 1-

(i)  for the field R7.3, the following shall be substituted, namely:-“

R7.3 Turnover of goods sold against C-Form [Fourth Schedule of the DVAT Act]
R7.3.1 Goods described in Fourth Schedule taxable @ 20% 2%
R7.7.3.2 Goods described in Fourth Schedule taxable @ 25% 2%
R7.3.3 Goods described in Fourth Schedule taxable @ 16.6% 2%

; and

(ii) for the field R7.7 , the following shall be substituted, namely : –

R7.7 Turnover of goods sold without C Form [Fourth Schedule of DVAT Act]

20%

25%

16.6%

By order and in the name of the Lt. Governor

of the National Capital Territory of Delhi,

(A.K.SINGH)

DEPUTY SECRETARY –VI (FINANCE)

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Category : Goods and Services Tax (8082)
Type : Notifications (16076) Notifications/Circulars (32611)
Tags : Delhi VAT - DVAT (403)

One response to “Delhi VAT- Central Sales Tax [(Delhi)(Amendment)] Rules, 2015”

  1. Dhananjay Singh says:

    Hi,
    There is a difficult question for me,
    I am a registered Sales Tax dealer of Delhi, and have various buyer through out the country, One of them Asking me to Bill on CST 2% Against C”Form, and they want to collect the Material from my Delhi counter and they will transport the Material from there personal Vehicle, Please Suggest which tax is applicable. Either Dvat Or CST.

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