Home Value Added Tax (VAT) Under Delhi Value Added Tax Act, 2004 rates of tax are different for different commodities. Rates for different commodities are as under (DVAT)

Under Delhi Value Added Tax Act, 2004 rates of tax are different for different commodities. Rates for different commodities are as under (DVAT)

Under Delhi Value Added Tax Act, 2004 rates of tax are different for different commodities. Rates for different commodities are as under:

S.No	Particulars	Rate of Tax
1	Goods specified in the Second Schedule	1%
2	Goods specified in the Third Schedule	5%
3	Goods specified in the Fourth Schedule	20%
4	Goods involved in the execution of the works contract	12.5%*
5	Any other Goods	12.5%

*shall be paid at the rate of 4% on declared goods, as defined in the Central Sales Tax Act, 1956, involved in the execution of works contract if such goods are transferred from the contractor to the contractee in the same form in which they were purchased by the contractor:

CA Ankit Gulgulia