Short title and

commencement.

THE DAMAN AND DIU VALUE ADDED TAX (AMENDMENT)

REGULATION, 2017

NO. 4 OF 2017

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

A Regulation further to amend the Daman and Diu 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 Regulation made by him:—

1. (1) This Regulation may be called the Daman and Diu Value Added Tax (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 Daman and Diu Value Added Tax Regulation, 2005,—

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

namely:—

'(l) "goods" means—

(i) petroleum crude;

Amendment

of section 2.

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EXTRAORDINARY

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PART II — Section 1

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PUBLISHED BY AUTHORITY

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NEW DELHI, THURSDAY, JUNE, 29, 2017/ASHADHA 8, 1939 (SAKA)

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

REGISTERED NO. DL—(N)04/0007/2003—17

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

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

GMGIPMRND—879GI—29.06.2017

(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) in 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.

2

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II— SEC. 1]

UPLOADED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.

MANOJ KUMAR

Digitally signed by MANOJ

KUMAR

Date: 2017.06.29 21:29:15 +05'30'