The Finance (Expenditure-I) Department on November 10, 2021 has issued the amendment in the Delhi Value Added Tax Act, 2004.
In Fourth Schedule, Serial No 2 of the Delhi Value Added Tax Act, 2004 has been substituted, namely: -
|
i)
|
Liquor (Foreign and Indian Made Foreign liquor) for consumption “off” the premises (under Excise Policy, 2021-22, from Wholesaler to retailer w.e.f. 10.11.2021)
|
01 aise in the rupee
|
|
02
a.
|
Liquor (Foreign and Indian Made Foreign liquor) for consumption “off” the premises, by retailer: -
Till 16.11.2021.
|
25 paise in the rupee
|
|
b.
|
w.e.f. 17.11.2021
|
01 paise in the rupee
|
|
03
|
Liquor (Foreign and Indian Made Foreign liquor) for consumption “on” the premises (Hotels, Clubs and Restaurants)
|
25 paise in the rupee
|
[Notification No- F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295]
