Delhi VAT Act Amended: Liquor Tax Rate Adjustments for Wholesale, Retail, and On-Premises Sales Rescinded as of September 2022.

The notification issued by the Finance (Expenditure-I) Department of Delhi on November 10, 2021, details amendments to the Fourth Schedule of the Delhi Value Added Tax Act, 2004. The changes involve adjustments to the tax rates on liquor, both foreign and Indian Made Foreign Liquor, for consumption off and on premises. Specifically, the tax rate for liquor sold off-premises by wholesalers to retailers is set at 01 paise per rupee, effective November 10, 2021. For retail sales off-premises, the rate was 25 paise per rupee until November 16, 2021, and then reduced to 01 paise per rupee. For on-premises consumption in hotels, clubs, and restaurants, the rate remains at 25 paise per rupee. These amendments were rescinded by a subsequent notification effective September 1, 2022.

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