{"id":257036,"date":"2021-11-12T17:30:43","date_gmt":"2021-11-12T12:00:43","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=257036"},"modified":"2021-11-12T16:14:13","modified_gmt":"2021-11-12T10:44:13","slug":"delhi-government-clarifies-vat-rate-for-liquor","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/12\/delhi-government-clarifies-vat-rate-for-liquor\/","title":{"rendered":"Delhi Government clarifies VAT rate for Liquor"},"content":{"rendered":"<p style=\"text-align: justify;\">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:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Liquor (Foreign and Indian Made Foreign liquor) for consumption \u201coff\u201d the premises (under Excise Policy, 2021-22, from Wholesaler to retailer w.e.f. 10.11.2021)<\/li>\n<li>Liquor (Foreign and Indian Made Foreign liquor) for consumption \u201coff\u201d the premises, by retailer: \u2013 Till 16.11.2021.<\/li>\n<li>Liquor (Foreign and Indian Made Foreign liquor) for consumption \u201con\u201d the premises (Hotels, Clubs and Restaurants).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<hr \/>\n<h4><span style=\"color: #0000ff;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>The Delhi Government has amended the Fourth Schedule of the Delhi Value Added Tax Act, 2004. The schedule provides list of items <\/p>\n","protected":false},"author":121,"featured_media":248452,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-257036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Delhi Government clarifies VAT rate for Liquor | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/12\/delhi-government-clarifies-vat-rate-for-liquor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Delhi Government clarifies VAT rate for Liquor\" \/>\n<meta property=\"og:description\" content=\"The Delhi Government has amended the Fourth Schedule of the Delhi Value Added Tax Act, 2004. 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2015","format":false,"excerpt":"Kerala High Court: While deciding the constitutionality of the new Rule 27A and condition 9A under the head Conditions in Forms FL 3 introduced via amendment of the Kerala Foreign Liquor Rules dated 9-12-2013 which prohibits women from being employed \u201cin any capacity for serving liquor on the licensed premises\u2019,\u2026","rel":"","context":"In &quot;High Courts&quot;","block_context":{"text":"High Courts","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/highcourts\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, 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With the said amendment, Special Corona Fee will be imposed on liquor wherein, 70% of maximum\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/05\/shutterstock_502020676.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/05\/shutterstock_502020676.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/05\/shutterstock_502020676.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/05\/shutterstock_502020676.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/05\/shutterstock_502020676.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":230696,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/06\/10\/gnctd-scraps-special-corona-fee-70-of-the-maximum-retail-price-on-all-categories-of-liquor-sold-through-retail-licensees-for-consumption-off-premises\/","url_meta":{"origin":257036,"position":2},"title":"GNCTD scraps &#8212; Special Corona Fee: 70% of the maximum retail price on all categories of liquor sold through retail licensees for consumption \u201coff\u201d premises","author":"Bhumika Indulia","date":"June 10, 2020","format":false,"excerpt":"No. F. 3(2)\/Fin.(Rev-I)\/2020-21\/DS-VI\/177.\u2014 In exercise of the powers conferred by sub-section (1) of section 81 of the Delhi Excise Act, 2009 (Delhi Act 10 of 2010), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules to further amend the Delhi Excise Rules, 2010, namely:-\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/06\/COVID_Liquor.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/06\/COVID_Liquor.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/06\/COVID_Liquor.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/06\/COVID_Liquor.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/06\/COVID_Liquor.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":209859,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/12\/haryanas-single-l-1bf-license-rule-for-imported-foreign-liquor-struck-down-in-a-21-majority-verdict\/","url_meta":{"origin":257036,"position":3},"title":"Haryana\u2019s single L-1BF license rule for imported foreign liquor struck down in a 2:1 majority verdict","author":"Prachi Bhardwaj","date":"February 12, 2019","format":false,"excerpt":"Supreme Court: Rule 24(i-eeee) of the Haryana Liquor License Rules 1970 that provides for a single L-1BF license for the entire State to deal in imported foreign liquor, bottled outside India and imported into the country in a bottled, has been struck down by a 2:1 majority verdict by the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":223291,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/16\/madras-hc-no-laws-or-regulations-forbearing-unmarried-persons-of-opposite-sex-to-occupy-hotel-rooms-as-guests\/","url_meta":{"origin":257036,"position":4},"title":"Madras HC | No laws or regulations forbearing unmarried persons of opposite sex to occupy hotel rooms as guests","author":"Bhumika Indulia","date":"December 16, 2019","format":false,"excerpt":"\"Occupation of hotel room by an unmarried couple, will not attract a criminal offence\" Unmarried couples sharing hotel room doesn't attract criminal offence Madras High Court: M.S. Ramesh, J., while allowing the present petition calling out the action of the respondent with respect to the sealing of petitioner\u2019s hotel to\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":295331,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/24\/excise-commissioner-was-duty-bound-to-cancel-liquor-licence-on-application-of-legal-heirs-bombay-hc\/","url_meta":{"origin":257036,"position":5},"title":"Excise Commissioner was duty bound to cancel liquor licence for sale of IMFL on application of Legal Heirs: Bombay HC","author":"Editor","date":"June 24, 2023","format":false,"excerpt":"The Court said that the transfer of the liquor licence is at the discretion of the authority concerned.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"bombay high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/257036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=257036"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/257036\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/248452"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=257036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=257036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=257036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}