NCT Delhi clarifies VAT rate for Liquor (Foreign and Indian Made Foreign Liquor)

The Governor of National Capital Territory of Delhi vide notification dated 10th November, 2021 has amended the Fourth Schedule of the Delhi Value Added Tax Act, 2004 which provides the List of Goods Taxed at 20%. In the schedule, the item Liquor (Foreign and Indian Made Foreign Liquor) is replaced by the following:

1. 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)
2. Liquor (Foreign and Indian Made Foreign liquor) for consumption “off” the premises, by retailer: – Till 16.11.2021.
3. Liquor (Foreign and Indian Made Foreign liquor) for consumption “on” the premises (Hotels, Clubs and Restaurants)