As Per Delhi Govt. VAT would be applicable on IT Rental Products, link from Delhi Sales Tax i.e. www.dvat.gov.in,
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| What is meant by 'Sale' under Delhi VAT Law?
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A.
| Sale includes:-
a.
| The conventional sale i.e. Transfer of property in goods;
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b.
| Supply of goods by a society, club, firm, and company to its members;
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c.
| Transfer of property in goods involved in execution of works contract;
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d.
| Delivery of any goods on hire purchase or any other system of payment by installments;
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e.
| Transfer of right to use any goods, whether or not for a specified period; and
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f.
| Supply of good or other articles by the restaurants, hotels etc., by way of or as a part of service.
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The following was published in a local Newspaper by deptt. Of Trade & Taxes
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