Delhi VAT Rate increased from 4% TO 5% w.e.f. 13-01-2010
(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
(DEPARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS)
8TH LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI
No.F.14(16)/LA-2009/LJ/10/lclaw/1 Dated: 6.01.2010
NOTIFICATION
No.F.14(16)/LA-2009/LJ/10/lclaw/1 – The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on 1st January, 2010 and is hereby published for general information:-
“THE DELHI VALUE ADDED TAX (AMENDMENT) ACT, 2009 (DELHI ACT 01 OF 2010)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 16th December, 2009)
[1st January, 2010]
An Act to further amend the Delhi Value Added Tax Act, 2004 BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi
in the Sixtieth Year of the Republic of India as follows:-
1. Short title, extent and commencement
(1) This Act may be called the Delhi Value Added Tax (Amendment) Act, 2009.
(2) It extends to the whole of the National Capital Territory of Delhi.
(3) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. Amendment of Section 4
In the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) (hereinafter referred to as “the principal Act”), in Section 4, in sub-section (1), for clause (b), the following clause shall be substituted, namely:-
“(b) in respect of goods specified in the Third Schedule, at the rate of five paise in the rupee:
PROVIDED that tax shall be paid at the rate of four paise in the rupee of the taxable turnover of the dealer pertaining to declared goods, as defined from time to time in the Central Sales Tax Act, 1956 (74 of 1956);”.
3. Amendment of Section 9
In the principal Act, in Section 9, -(a) in sub-section (1), for the words “where the purchase arises”, the words “to the extent of proportion of the goods which have been put to sale” shall be substituted; (b) in sub-section (2), after clause (f), the following clause shall be inserted, namely:- “(g) to the dealers or class of dealers unless the tax paid by the purchasing dealer has actually been deposited by the selling dealer with the Government or has been lawfully adjusted against output tax liability and correctly reflected in the return filed for the respective tax period.”.
4. Amendment of Section 10
In the principal Act, in Section 10, after sub-section (4), the following subsection shall be inserted, namely:- “(5) Where the goods which have been purchased by a dealer are sold at a price lower than the price at which it was purchased by the dealer, the tax credit on such purchases shall be reduced proportionately in the tax period during which the goods are sold.
Explanation. – The tax credit claimed on a particular purchase shall not exceed the amount of tax payable on its sale.”
5. Amendment of Section 74
In the principal Act, in Section 74, in sub-section (10), for the word “five”, the word “six” shall be substituted.
6. Amendment of Section 74A
In the principal Act, in Section 74A, after sub-section (4), the following subsection shall be inserted, namely:- “(5) Notwithstanding anything contained in any judgment, decree or order of any court, the provisions of this section shall be deemed to have come into effect with effect from the 1st April, 2005.”
7. Substitution of new section for Section 103
In the principal Act, for Section 103, the following section shall be substituted, namely:-
“103 Power to amend Schedules
(1) If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the Official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth, or the Seventh Schedules, either retrospectively or prospectively, and thereupon the said Schedules shall be deemed to have been amended accordingly: PROVIDED that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.
(2) The Commissioner may, on the recommendation of the Ministry of External Affairs, Government of India, if he is of opinion that it is expedient in the interest of general public so to do, by a notification in the Official Gazette, add to, or omit from, or otherwise amend, the Sixth Schedule.”
(Savita Rao)
Joint Secretary (Law, Justice & L.A.)
________________________________________________________
Notification No. F.3(23)/Fin(T&E)/2009-10/JSF/15-25 Dated – 13.01.2010
(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI)
FINANCE (T&E) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE, NEW DELHI-110002
No. F. 3(23)/Fin(T&E)/2009-10/ – In exercise of the powers conferred by sub-section (3) of section 1 of the Delhi Value Added Tax (Amendment) Act, 2009 (Delhi Act 01 of 2010) read with proviso to sub-section (3) of section 1 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lieutenant Governor of the National Capital Territory of Delhi, hereby appoints the 13th day of January 2010, as the date on which sections 2,5,6 and 7 of the said Act shall come into force.
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi
(AJAY KUMAR GARG)
JOIN SECRETARY (FINANCE/PLANNING)
No. F. 3(23)/Fin(T&E)/2009-10/JSF/15-25 Dated – 13.01.2010
________________________________________________________
w.e.f. 13-01-2010
Section 2
| Goods | Sold in Delhi | Inter-state salesAgainst ‘C’ Form | Inter-state saleswithout any Form. |
| Declared Goods | 4% | 2% | 4% |
| Other Goods in Third Schedule of DVAT Act’2004 | 5% | 2% | 5% |
CA. Mithun Khatry
www.gstindiaexperts.com
Author Bio
Sir What is the vat rate in Delhi,is there any condition that up to 5000 it is 5% & above 5000 it is 12.50%? Kindly advice ,
I have same quarry
Sir
What is the vat rate in Delhi,is there any condition that up to 5000 it is 5% & above 5000 it is 12.50%?
Kindly advice
Dear Sir we are in agricultural research instrument.
i just know the cst in those product is how much.
is it 12.5 or 5%.
please certify
Please provide the VAT on handcrafted products (Material Marble/Wood/Metal/Polyresin)
dear sir
who much the d vat rate of PACKAGING MACHINE
MY NAME IN MANOJ SHARMA
Dear Sir,
Kindly inform me the vat rates on Emulsion And Enamels.
what is vat-rate of anti-raditions sticker in Delhi?
dear sir please explain me the d vat on readymade garments.there is a condition that if the cost is above rs5000 than tax rate is12.5% otherwise 5%. is this amount of entire bill or per piece price thanks in advance and appreciate for early reply.
sir. what is vat rate in delhi for iron box use in building manufacturing
Dear Sir,
Please inform that what is the VAT on Microscope in Delhi.
I want to know how much vat
applicable on computer parts in delhi
what is vat rate in delhi for agarbatti, dhoop?
dear sir please explain me the d vat on readymade garments.there is a condition that if the cost is above rs5000 than tax rate is12.5% otherwise 5%. is this amount of entire bill or per piece price thanks in advance and appreciate for early reply.
Dear Sir/Madam
I want to know how much vat applicable on AAc Block at Daman (U.T)
can any body help, i need the tax structure for the following item:
TYCO1063 Cat 6 24-port Modular patch Panel Unloaded which is used in networking for it industry.
Dear All,
I am Dilip Kr. Mandal
I want to answer ! what is dvat rate on books sales.
Sir
Pl send me the dvat rate wise details of commodotites
thanks
regards
chander rakesh
pls. tell me the dvat rate on books.
sir my name is Nikhil i want to how much dvat rate applied on Sharbat & Liquid items items???
dear sir please explain me the d vat on readymade garments.there is a condition that if the cost is above rs5000 than tax rate is12.5% otherwise 5%. is this amount of entire bill or per piece price thanks in advance and appreciate for early reply.
sir my name is pankaj kumar jha, sir i want to know fully d-vat please send d-vat rate chart on my email.id.1%4%5%21%
right to use tax rate of plant & MACHINERY IN DELHI OF HIRING OF GENRATOR SET
Is e-book sales is taxable at Delhi or other state of India? If yes whats the rate… pls.
what is rate of dvat in delhi on lady suits import from pakistan
HAS GOVT APPLY THE VAT IN TEXTILE? IF YES THEN WHEN? AND HOW MUCH VAT WE APPLY
sir, what about vat on textile in delhi, one side goverment say no vat on textile n sugar but industrial cloth, furniture cloth, n sutting are payble vat 5%?
rate of vat on digital franking machine unde code 8470 schedule III
Sir,
On consumer packing of soya badi(200 gm) how much vat applied?will 12.5% vat be applicable on this packing
Sir,i want to know how much vat applicable on soya badi in Delhi.
Dear Sir/Madam
I want to know if the Ready made Garments bill is exceed of Rs. 5000/- How much the Delhi VAT will be applicable . please confirm to us.
thanks
required vat rate for instant gulab jam ,khaman dhokla for delhi state.
dear sir
who much the d vat rate of Hard wood
yesterday i buy a vip in delhi the rate is 3420, but who take vat 12.5%.
i want to answer how much who take
Dear Sir
Please let us know about maximum limit for vat registration if any and give the vat rate on capital goods.
Thanks and Regards.
sir my name is tarun nd i want to how much dvat rate applied on Restaurant food items???
Dear sir myself ananc bhardwaj accountant of m/s archies ltd
you are requested please give the my quairy answar
1-how much the dvat rate of photocopy machine
2-how much dvat rate of phocopy