VAT Rate 4 % to 5% in Delhi w.e.f. 13-01-2010

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)

(Date of Approval -1st January, 2010)

Published in Notification Dated 6-1-2010 [F.14(16)/LA-2009/LJ/10/LC LAW/1]

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.—(l) 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.- Inthe 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 sub-section 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 sub-section 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.”"

By Order and in the Name of the Lt. Governor of the NationalCapitalTerritory of Delhi,

SAVITA RAO, Jt. Secy.

Please Find enclosed the notification for effective date of change of notification.

noti_Act-3

  • http://adcta.com Mahinder Agarwal ( President N

    Amendment in section 10 is damaging to the dealer becaue the computer products are very volatile and price keep on flactuating very frequently. The drop in price or exchange flactutation will damage to dealers. Whereas according to Sh. P. Chitambram ( during as Finace Minister ) it was statd that VAT term means Partnership of delaer with Govt. How can Govt. remain partner in profit not in loss.

  • http://adcta.com Mahinder Agarwal ( President Nehru Place Computer Market )

    Amendment in section 10 is damaging to the dealer becaue the computer products are very volatile and price keep on flactuating very frequently. The drop in price or exchange flactutation will damage to dealers. Whereas according to Sh. P. Chitambram ( during as Finace Minister ) it was statd that VAT term means Partnership of delaer with Govt. How can Govt. remain partner in profit not in loss.

  • arvind rajput

    Dear Sir.
    Please send me details of dvat increase changes in pdf files

    with regardings
    arvind rajput

  • Md Zeehan

    Tax Rate Iron & Steel Scrap ?

    • http://www.mukeshraj.com/ mukeshrajco

      Scrap of Iron and Steel is also a declared goods liable for 4% DVAT

  • Md Zeehan

    Tax Rate Iron & Steel Scrap ?

    • http://www.mukeshraj.com/ mukeshrajco

      Scrap of Iron and Steel is also a declared goods liable for 4% DVAT

  • Sumit Jain

    Please Give me list of New Vat Rate @ 4% to @ 5%

  • Arun Pandab

    Why the Vat Rates are Fluctuating ? Please Give me list of New Vat Rate @ 4% to @ 5%

  • sunil sharma

    Please Give me list of New Vat Rate @ 4% to @ 5%

  • http://www.gmail.com gajanand mittal

    please mail me list of 5% item

  • Rajneesh

    TDS Rate New & UP Vat New & Delhi Vat Rate & Forms

  • pssmurthy

    dear sir
    what are the taxes applicable for interior and architect works if i take below 10 lakhs work from any company what are the taxes will collected from them

  • http://www.durofit.in karan

    sliding Bearing which % apply?

  • Shobha_agrawal9@rediffmail.com

    plz give me diffrent vat rate on diffrent srvices

  • Sanjeev

    plesae give the rate list of Sale Tax in delhi

  • http://pulse.yahoo.com/_LCVBTWGRR76ZEJLJU64FUGH5WM Is Pundir

    kindly intimates me different vat rate in delhi on dirrerent servicesthe items on which vat in delhi still 12,5%

  • Mohit Sharma

    Sir, plz give me the accurate applicable date of vat @ 5%

  • Ishan_2190

    vat rates on plastic Cards in delhi?

  • vivek singhal

    hello sir , plz provide me the rate list of vat on different goods under UP VAT.
    my e-mail id :- caviveksinghal09@gmail.com

  • Kaushalsaxena1

    what Cst % of power coating resing-scrap

    • Anonymous

      All items are @2% against Form “C” otherwise local rate will be applicable.

  • Suree157

    Pls. Send the rate of VAT in all items

  • Shivika kashyap

    please tell me the vat rate list on different products

  • Rprasad364

    on which 12.5 % vat shouls be charged

  • Kaon India

    USER MANUAL

  • Kaon India

    vat rate on user manual in delhi ????????

    • Hitesh

      sir i want to know that tax rate  delhi & haryana & service tax rate please suggest me Pls Send me on Mail:- htshpl9@gmail.com
       

  • SHIVRAJ

    PLEASE TELL ME VAT RATE LIST FOR ALL PRODUCTS

  • Achyutpathak

    plz give me diffrent vat rate on diffrent srvice & Scrap vat Rate

  • Kaon India

    vat on television in delhi

    • Anonymous

      VAT on TV in Delhi is @12.5%

  • Veenuvarshney

    medical disposal rate of tax

  • Nirmal Nirala

    Kindly put all sale tax rate  product wise.

  • Belovedjack

    Pls give me vat rate of hardwares.

  • Belovedjack

    pls me vat rate at hardwares in delhi.

  • Anil Rana

    please give the rate list of sales tax in delhi

  • Retail (Dash)

    plesae give the rate list of Sale Tax in delhi for sunglass
    E. Mail Id-  retail@sterlingoptics.com

  • Sameersaifi83

    hello sir 
      I want to know about the chart of vat rates on products in delhi.If anyone knows about that plz tell me on my mail ID is  sameersaifi83@yahoo.in

  • mukesh

    rice delhi vat tax rate

  • Delhioperations

    Plesae give the rate list of Sale Tax in delhi on my email. id delhioperations@businessoctane.com

  • asha rawat

    pls send the all items vat rate list of delhi. 

  • http://www.facebook.com/people/Ravi-Prakash/100001404672369 Ravi Prakash

    sir i want to know that tax rate  delhi & haryana & service tax rate please suggest me

  • Arjunsingh Singh558

     hello sir 

      I want to know about the chart of vat rates on products in delhi.If anyone knows about that plz tell me on my mail ID is  arjunsingh.singh558@gamil.com

  • Girdhari lal

    Please  could you provide the latest rate of vat in delhi on floowing:-
    1. footwear- kids shoes, ladies chappal, ladies sandle, hawai chappals   all catagories
    2. Hosery garments, readymade garments 
    3. All kind of kitchen products 

    Girdhari lal
    girdhari1960lal@yahoo.co.in

  • amit kumar

    pls give me list of item of vat 5% at delhi