Defense CSD Added to Sixth Schedule of Delhi VAT Act for Tax Refunds, Excludes Luxury Items, Effective June 2005

The Canteen Stores Department (CSD) of the Ministry of Defence, Government of India, has been added to the Sixth Schedule of the Delhi Value Added Tax Act, 2004, allowing it to claim tax refunds on certain goods purchased for resale in Delhi, effective from June 2, 2005. This inclusion, listed as entry no. 137, excludes specific items such as motor vehicles, high-capacity refrigerators, air conditioners, luxury electronics, telecommunication equipment, and various other goods detailed in the annexure. The notification was issued by the Finance Department of the Government of the National Capital Territory of Delhi.

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