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Delhi’s VAT Department- Mixed Results and Lessons for GST


  • Garg, Rahul


The Value Added Tax (VAT) system is a system of indirect taxation that replaced the previous sales tax regime in India. Like its predecessor, VAT is implemented at the state level and applies to all goods traded within the state. The Delhi Value Added Tax Act was passed on 2004 and there were follow-up Rules in 2005. The new consumption tax system was finally put in force from 1 April 2005 in Delhi, along with 20 other states. Delhi VAT Act replaces the old Delhi Sales Tax Act, Delhi Sales Tax on Works Contract Act, Delhi Sales Tax on Right to use goods Act and Delhi Sales Tax on entry of motor vehicles. The Department of Trade and Taxes is the state department in charge of all matters related to VAT administration.

Suggested Citation

  • Garg, Rahul, 2009. "Delhi’s VAT Department- Mixed Results and Lessons for GST," MPRA Paper 19073, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:19073

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    References listed on IDEAS

    1. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005.
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    More about this item


    VAT; GST; Delhi; India;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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