The Dadra And Nagar Haveli Value Added Tax (Amendment) Regulation, 2017

REGISTERED NO. DL—(N)04/0007/2003—17

रजिस्ट्री सं॰ डी॰ एल॰—(एन)04/0007/2003—17

असाधारण

EXTRAORDINARY

भाग II — खण्ड 1

PART II — Section 1

प्राधिकार से प्रकाशित

PUBLISHED BY AUTHORITY

सं॰ 22] नई दिल्ली, बृहस्पतिवार, जून 29, 2017/ आषाढ़ 8, 1939 (शक)

No. 22] NEW DELHI, THURSDAY, JUNE, 29, 2017/ASHADHA 8, 1939 (SAKA)

इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके।

Separate paging is given to this Part in order that it may be filed as a separate compilation.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 29th June, 2017/Ashadha 8, 1939 (Saka)

THE DADRA AND NAGAR HAVELI VALUE ADDED TAX (AMENDMENT) REGULATION, 2017

NO. 3 OF 2017

Promulgated by the President in the Sixty-eighth Year of the Republic of India.

A Regulation further to amend the Dadra and Nagar Haveli Value Added Tax Regulation, 2005.

In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulations made by him:—

1. (1) This Regulation may be called the Dadra and Nagar Haveli Value Added Tax Short title and commencement.

(Amendment) Regulation, 2017.

(2) It shall come into force on such date as the Central Government, may, by notification in the Official Gazette, appoint.

2. In the Dadra and Nagar Haveli Tax Regulation, 2005,—

Amendment of section 2.

(a) in section 2, for clause (l), the following clause shall be substituted, namely:—

(ii) high speed diesel;

(iii) motor spirit (commonly known as petrol);

(iv) natural gas;

(v) aviation turbine fuel; and

(vi) alcoholic liquor for human consumption.";

(b) in section 4,—

(i) for sub-section (1), clauses (a), (b), (d) and the proviso shall be omitted;

(ii) in sub-section (2), for the words, brackets and letters ''clauses (a) to (d)", the word, brackets and letter "clause (c)'' shall be substituted;

(c) the First, Second and Third Schedule shall be omitted;

(d) for the Fourth Schedule, the following Schedule shall be substituted, namely:—

"THE FOURTH SCHEDULE

[See clause (c) of sub-section (1) of section 4]

List of Goods taxed at twenty per cent.

GOODS

(i) petroleum crude;

(ii) high speed diesel;

(iii) motor spirit (commonly known as petrol);

(iv) natural gas;

(v) aviation turbine fuel; and

(vi) alcoholic liquor for human consumption.";

(e) in the Sixth Schedule—

(a) in Paragraph (1), for serial numbers (i) to (viii), the following shall be substituted, namely:—

"(i) fuels in the form of high speed diesel, motor spirit (commonly known as petrol), natural gas."

(b) Paragraph 2 shall be omitted;

(c) in Paragraph 3, for the brackets and figures "(ii)", the brackets and figure "(i)" shall be substituted.

PRANAB MUKHERJEE, President.

————

DR . G. NARAYANA RAJU, Secretary to the Govt. of India.