The Delhi Government has amended the Fourth Schedule of the Delhi Value Added Tax Act, 2004. The schedule provides list of items taxed at 20% and the amendment has replaced the item Liquor (Foreign and Indian Made Foreign Liquor) by the following:
- 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)
- Liquor (Foreign and Indian Made Foreign liquor) for consumption “off” the premises, by retailer: – Till 16.11.2021.
- Liquor (Foreign and Indian Made Foreign liquor) for consumption “on” the premises (Hotels, Clubs and Restaurants).