Subsidy on LPG Cylinders for domestic use.

GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES
Subject: Delhi Govt. gives subsidy of Rs.40/- per 14.2 kg. domestic cylinder of LPG or Rs.2.82/kg. for other packages for domestic use only

Date: 07 Jun 2008 Notification No.F.5(25)/Policy-II/VAT/Misc.Amend./2008/89-101

Notification

In exercise of the powers conferred under Sub-section (3) of Section 70 of the Delhi Value Added Tax Act, 2004, I, Archna Arora, Commissioner, Trade & Taxes, do hereby clarify that the subsidy of Rs.40/- per 14.2 kg. domestic cylinder of LPG or Rs.2.82/kg. for other packages for domestic use only by the Government of NCT of Delhi shall not form part of the sale price as this subsidy would be provided by the State Government and the entire benefit of such subsidy will pass on to the consumers and such subsidy would be reduced from the basic price and such reduced price would be construed as sale price for the purpose of calculation of Value Added Tax (VAT).
It is, further, clarified that while filing returns, the Oil Companies shall adjust the subsidy amount as mentioned above so calculated on their sales of domestic LPG in NCT of Delhi against the VAT payable to the Government on the sales of the company and the difference between tax payable by the company in accordance to the provisions of the Act and amount of tax paid by the company shall not be termed as tax deficiency due to adjustment of such subsidy since the subsidy amount shall be credited to the Department by the Food & Supplies Department, Government of NCT of Delhi.
This shall be effective with immediate effect.

(Archana Arora)
Commissioner, Value Added Tax

Amendments to third,fifth & sixth Schedule

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (TAXES & ESTABLISHMENT) DEPARTMENT
DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-02

No.F. 3 (2)/Fin.(T&E)/2008-09/jsfin237 Dated: 03-6-2008


NOTIFICATION
No.F.3 (2)/Fin.(T&E)/2008-09 - 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 Third Schedule appended to the said Act, namely:-

AMENDMENTS

In the Third Schedule appended to the said Act ,-

after the entry at Sl. No. 186, the following entry shall be inserted, namely :-

“187. Subject to the conditions specified in entry No. 1 of the Fifth Schedule to
the Delhi Value Added Tax Act, 2004, the following goods sold by Canteen Stores Department

(i) (a) All Goods made of glass including, glassware, but not including glass
and bangles, optical lenses, glass tumblers and mirrors.
(b) Utensils, kitchenware and tableware made of glass or china clay.
(c) Glazed earthenware.
(d) Chinaware including crockery.
(ii) Iron and steel safes and almirahs.
(iii) Cosmetics, perfumery and toilet goods including soaps, shampoos and
hair oil but not including tooth brushes, toothpaste, tooth powder and
kumkum.
(iv) Cushion and mattresses of foam, including foam sheets, pillows and other
articles made from foam rubber or plastic foam or other synthetic foam.


2 In the Sixth Schedule appended to the said Act, -

(i) In the entry at Sl. No. 1, in Part A, -
for the sub-entry at S.No. (60), the following sub-entry shall be substituted
namely:-
“(60) MAURITIUS (only for petrol and diesel).”;

(ii) In the entry at Sl. No. 1 , in Part B, -
after the sub-entry at Sl. No. (24) the following sub-entry shall be inserted:-

“(25) Commonwealth Education Media Centre for Asia (CEMCA).”

(iii) to entry at Sl. No. 2, the following proviso shall be inserted, namely:-



“Provided that the items mentioned at Sl. No. 11, 13, 15, 18, in the annexure above referred to, the Canteen Stores Department (CSD) shall claim the refund @ 8.5 paise per rupee of input tax for the said items”.


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,

Sd/-
(R.K.Verma)
Dy. Secretary Finance
No.F. 3 (2)/Fin.(T&E)/2008-09/jsfin237 Dated: 03-6-2008