OFFICE OF THE COMMISSIONER; VALUE ADDED TAX VALUE ADDED TAX DEPARTMENT IP ESTATE, NEW DELHI — The Delhi Value Added Tax, 2004

OFFICE OF THE COMMISSIONER; VALUE ADDED TAX VALUE ADDED TAX DEPARTMENT IP ESTATE, NEW DELHI No.F.1(107)Policy-I/2005/1580 Dated 7/09/2005 TRADE CIRCULARNQ31OF 2005-06 There are certain articles such as spoons, ladles, skimmers, servers, etc which are used in the kitchen and on the dining table. The department has received a query as to whether the above articles are covered under the item `Utensils" In the above context; it may be clarified that under the Delhi Sales Tax Act regime, the cutlery including spoons, knives and forks were taxable 129 (entry No. 10 of Schedule 1 of DST Act; 1975). It is, therefore, clarified that spoons, ladles, skimmers, servers, etc. which are basically cutlery items, are taxable 12.5% under section 4(1)(e) of the Delhi Value Added Tax Act; 2004 being unspecified items This issues with the approval of the Commissioner, Value Added Tax: (Y.P: Punyani) Value Added Tax Officer (Policy-I) Dated 7/09/2005 No.F.1(107)Policy-I/2005/1580 Copy for information and necessary action to: 1_ PS to Commissioner; VAT 2_ PS to Addl. Commissioners I, II, III & IV AIL Joint Commissioner/Dy: Commissioners. All Assessing Authorities/ VAT Officers. Manager (EDP) with the request to make arrangement for circulation on web site. President; Value Added Tax Bar Association, New Delhi. All Trade Associations. 3_ 4_ 5_ 6. 7. 8_ Guard file. (Y.P: Punyani) Value Added Tax Officer (Policy-I)