Executive Summary:
This notification amends the Fourth Schedule of the Delhi Value Added Tax Act, 2004, concerning tax rates on liquor. The amendment revises tax rates for foreign and Indian-made foreign liquor consumed off and on premises. The changes are effective from November 10, 2021, with further modifications on November 16 and 17, 2021.
Key Points / Main Content:
Tax Rate Amendments for Liquor:
* **Off-Premises Consumption (Wholesaler to Retailer):** Tax rate is 1 paisa in the rupee, effective from November 10, 2021, under Excise Policy 2021-22.
* **Off-Premises Consumption (Retailer):**
* 25 paise in the rupee until November 16, 2021.
* 1 paisa in the rupee effective from November 17, 2021.
* **On-Premises Consumption (Hotels, Clubs, Restaurants):** Tax rate is 25 paise in the rupee.
* **Previous Amendment:** Serial No. 2 of the Fourth Schedule was last amended on June 9, 2020, via Notification No. F. 310FinRevI202021dsVI178.
Impact Analysis:
General Public:
* Impact: Potential changes in the price of liquor due to revised tax rates.
* Action Required: Be aware of the new pricing structures at retail locations.
Liquor Retailers:
* Impact: Need to adjust pricing based on revised tax rates for off-premises sales, with different rates before and after November 17, 2021.
* Action Required: Implement the new tax rates in their pricing systems and ensure compliance.
Hotels, Clubs, and Restaurants:
* Impact: Continuation of the existing tax rate of 25 paise in the rupee for on-premises liquor consumption.
* Action Required: Continue to apply the current tax rate.
Government of NCT of Delhi (Finance Department):
* Impact: Revision of tax revenue from liquor sales due to amended rates.
* Action Required: Monitor the impact of the new tax rates on revenue collection.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and metropolitan region in India, encompassing the city of New Delhi.
Delhi Value Added Tax Act, 2004: A law enacted by the Delhi Legislative Assembly concerning the imposition of value added tax in Delhi.
Excise Policy, 2021-22: A policy related to the regulation and taxation of liquor in Delhi for the fiscal year 2021-2022.
New Delhi: Capital of India.
RAVINDER KUMAR: Deputy Secretary in the Finance Department, National Capital Territory of Delhi, who issued the notification.
Finance Department: The department of the Government of National Capital Territory of Delhi responsible for financial matters.
Delhi Act 3 of 2005: Reference to Delhi Value Added Tax Act, 2004
Notification No. F. 310FinRevI202021dsVI178: A previous notification related to amendments in Delhi Value Added Tax Act, 2004
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सर कार
GOVERNMENT OF INDIA
एस.जी.-डी.xएxलxG.-IDअH.-x1x0x 112021-231011
SG-DLxx-ExG-1ID0E1x1x2x0 21-231011
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 325] दिल्ली, बधु वार, नवम् बर 10, 2021/कार्ततक 19, 1943 [रा.रा.रा.क्ष.ेदि. स.ं 242
No. 325] DELHI, WEDNESDAY, NOVEMBER 10, 2021/KARTIKA 19, 1943 [N. C. T. D. No. 242
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 10th November, 2021
No. F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295.—Whereas, the Lt. Governor of 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 the exercise of power conferred by sub-section (1) of section 103 of Delhi Value
Added Tax Act, 2004 (Delhi Act 3 of 2005), Lt. Governor of National Capital Territory of Delhi, hereby,
makes the following amendments in the Fourth Schedule appended to the said Act namely :-
AMENDMENTS
1. In the Fourth Schedule, for the existing row pertaining to Serial No. 2, the following rows shall be
substituted, namely :-
“
(i) Liquor (Foreign and Indian Made Foreign liquor) for consumption 01 paise in the rupee
“off” the premises (under Excise Policy, 2021-22, from Wholesaler
to retailer w.e.f. 10.11.2021)
(ii) Liquor (Foreign and Indian Made Foreign liquor) for consumption
“off” the premises, by retailer: -
2.
a. Till 16.11.2021. 25 paise in the rupee
b. w.e.f. 17.11.2021 01 paise in the rupee
(iii) Liquor (Foreign and Indian Made Foreign liquor) for consumption 25 paise in the rupee
“on” the premises (Hotels, Clubs and Restaurants)
Note : The serial No. 2 of the Fourth Schedule of Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005),
last amended vide Notification No. F. 3(10)/Fin(Rev-I)/2020-21/ds-VI/178 dated 09.06.2020.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. I (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.