(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE - EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (ACCOUNTS) DEPARTMENT DELHI SACHIVALAYA, I. P. ESTATE: NEW DELHI-02 No.F.101(328)/2005.Fin.(A/Cs)(i)/537 Dated: 11 th May, 2005.
NOTIFICATION No. F.101(328)/2005.Fin.(A/Cs)(i)/537 - 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 amendments in the First Schedule appended to the said Act, namely:- AMENDMENTS In the First Schedule appended to the said Act-
(1) for the entry at Sl. No. 3, the following entry shall be substituted, namely : - “3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake.”;
(2) for the entry at Sl. No. 5, the following entry shall be substituted, namely : - “5. Books, periodicals and journals including maps, charts and globes.”;
(3) for the entry at Sl. No. 10, the following entry shall be substituted, namely : - “10. Cotton and silk yarn in hank and cone.”;
(4) for the entry at Sl. No. 14, the following entry shall be substituted, namely : - “14. Fire wood except casurina and eucalyptus timber.”;
(5) for the entry at Sl. No. 15, the following entry shall be substituted, namely : - “15. Fish net, fish fabrics & fish seeds, prawn/shrimp seeds.”;
(6) for the entry at Sl. No. 20, the following entry shall be substituted, namely : - “20. All bangles except those made of precious metals.”;
(7) for the entry at Sl. No. 37, the following entry shall be substituted, namely : - “37. Compressed Natural Gas (CNG) for use in the Transport Sector.”;
(8) for the entry at Sl. No. 47, the following entry shall be substituted, namely : - “47. Khandsari including sugar as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including imported sugar in all forms.”;
(9) for the entry at Sl. No. 48, the following entry shall be substituted, namely : - “48. Textile as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04,
63.05 and 63.06 and imported varieties of textiles.”;
(10) for the entry at Sl. No. 49, the following entry shall be substituted, namely : - “49. Tobacco as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including gutkha and imported varieties of tobacco.”;
(11) After the entry at Sl. No.52, the following entries shall be inserted, namely:- “53. Khadi garments, bags and made-ups.
54. All seeds other than oil seeds.
55. Gur & Jaggeri.
56. Items covered under PDS (except kerosene).
57. Items under customs bond for re-export after manufacturing or otherwise.
58. Pappad.
59. Lac/shell-lac.
60. Plastic waste.
61. Scrap glass/scrap glass bottles.
62. Motion picture distribution when treated as right to use goods.
63. Natural gas sold to Delhi based agencies engaged in the production of CNG for sale in Delhi for use in the Transport Sector.
64. Natural Gas and R-LNG (Re-gassified Liquid Natural Gas) sold to the Power Generation Company / Companies owned by the Government of NCT of Delhi for generation of Power meant for sale in Delhi. ”.
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, (T.S. SETHI) UNDER SECRETARY FINANCE (A/Cs) No.F.101(328)/2005.Fin.(A/Cs)(i)/538-547 Dated: 11 th May, 2005.
Copy forwarded for information and necessary action to:-
1. The Pr. Secretary (GAD), Govt. of NCT of Delhi with one spare copy for its publication in Delhi Gazette Part-IV (extraordinary) in today’s date.
2. The Secretary, Govt. of India, Ministry of Home Affairs, North Block, New Delhi
3. The Secretary, Govt. of India, Ministry of Finance, Deptt. of Revenue, Jeevan Deep Building, New Delhi
4. The Secretary to Finance Minister, GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi
5. The Pr. Secretary (Finance), GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi
6. The Commissioner, Value Added Tax, Bikri Kar Bhawan, IP Estate, New Delhi.
7. The Deputy Secretary (L&J), GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi.
8. The Registrar, Sales Tax Appellate Tribunal, Bikri Kar Bhawan, I.P.Estate, New Delhi
9. VAT Officer (Policy), Sales Tax Department, Govt. of NCT of Delhi, New Delhi
10. Guard File.
(T.S. SETHI) UNDER SECRETARY FINANCE (A/Cs)