Delhi VAT Act 2004 Amended: Updates to First, Third, Fourth Schedules Include Slate Pencils, Kites, Tobacco Products

The Delhi Value Added Tax Act, 2004 has been amended by the Lt. Governor of the National Capital Territory of Delhi, effective June 21, 2012. Changes include updates to the First Schedule, such as modifications to entries for items like slate pencils, geometry boxes, and religious items. New entries for tricycles, kites, and various personal items have been added. The Third Schedule sees omissions of certain items like tricycles and geometry boxes, while the Fourth Schedule updates the entry for tobacco-related products. These amendments aim to adjust tax regulations in the interest of the public.

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