Delhi Government clarifies VAT rate for Liquor

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).


*Tanvi Singh, Editorial Assistant has reported this brief.

Join the discussion

Your email address will not be published.

This site uses Akismet to reduce spam. Learn how your comment data is processed.