DVAT Act 2004 & DVAT Rules 2005

DVAT Act & Rules

a) Delhi Value Added Tax Act -2004 (DVAT Act)

The DVAT Act, 2004 is an Act enacted by the Government of NCT of Delhi to consolidate and amend the law relating to levy of tax on sale of goods, tax on transfer of property involved in execution of works contracts, tax on transfer of right to use goods and tax on entry of motor vehicles by way of introducing a value added tax regime in the local areas of the National Capital Territory of Delhi.

Dvat Act 2004 (As on March 2014)

Schedule to DVAT Act 2004 (As on March 2014)


b) Delhi Value Added Tax (DVAT) Rules 2005

In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Government of National Capital Territory of Delhi, has notified the Delhi Value Added Tax Rules, 2005 vide Notification No.F.101 (321)/2005-Fin.(A/Cs)(iii)/8788 dt. 31st March, 2005 effective from 1st April, 2005. These Rules incorporate amendments made from time to time.

Delhi VAT Rules as on 5th March 2014

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