SCHEDULE 1list of exempted commodities SCHEDULE 2 list of goods taxed at 1% SCHEDULE 3 list of goods taxed at 4 % SCHEDULE 4 list of goods taxed at 20% SCHEDULE 5 list of dealers exempted from paying tax on sale of goods SCHEDULE 6 list of organisation who can claim refund SCHEDULE 7 list of non-creditable goods
THE FIRST SCHEDULE TO DELHI VAT ( List of Exempted Commodities Sl. No. COMMODITY 1 1 Manually operated or animal driven agricultural implements, their spare parts, components and accessories.
2 Aids and implements used by handicapped persons.
3 Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake.
4 Betel leaves.
5 Books, periodicals and journals including maps, charts and globes.
6 Charakha, Ambar Charakha, handlooms and handloom fabrics and Gandhi Topi.
8 Coarse grains other than paddy, rice and wheat.
9 Condoms and Contraceptives.
10 Cotton and silk yarn in hank and cone.
11 Curd, Lussi, butter milk and separated milk.
12 Earthen pot.
13 Electricity energy.
14 Fire wood except casurina and eucalyptus timber.
15 Fish net, fish fabrics & fish seeds, prawn/shrimp seeds.
16 Fresh milk and pasteurized milk.
17 Fresh plants, saplings and fresh flowers. 18 Fresh vegetables and fruits.
19 Garlic and ginger.
20 All bangles except those made of precious metals.
21 Human blood and blood plasma.
22 Indigenous handmade musical instruments.
23 Kumkum, bindi alta and sindur.
24 Meat, fish, prawn and other aquatic products when not cured or frozen;
poultry, eggs and livestock and animal hair.
25 National Flag.
26 Organic manure.
27 Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose in book form.
28 Raw wool.
29 Semen including frozen semen.
30 Silk worm laying, cocoon and raw silk. 31 Slate and slate pencils.
32 Tender green coconut.
33 Toddy, Neera and Arak.
34 Bread (branded or unbranded).
35 Common Salt (Processed and Unprocessed). 36 Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (i) water sold in sealed container. 8 37 Compressed Natural Gas (CNG) for use in the Transport Sector. 38 Rakhi. 39 Handmade safety matches. 40 Idols made of clay. 41 Clay lamps. 42 Murmuralu, Pelalu, Atukulu, Puffed rice commonly known as Muri, Chira, Murki etc., Poha, Murmura and Lai. 43 Muddhas made of sarkanda, phool buhari / jharoo. 44 Coconut in shell and separated kernel of coconut. [also see para no. 3.3 of this book – circular] 45 Religious Pictures not for use as calendars. [also see para no. 3.14 of
7 Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(i)/537 dated 11 th May, 2005 w.e.f. 11 th May, 2005 for the words “Bangles made of shell, glass, lac or plastic”. 8 Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(i)/537 dated 11 th May, 2005 w.e.f. 11 th May, 2005 for the words “Compressed Natural Gas”. Sl. No. COMMODITY this book – determination] 46 Paddy, rice, wheat and pulses. 9 47 Khandsari including sugar as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including imported sugar in all forms. 10 48 Textile as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 and imported varieties of textiles. 11 49 Tobacco as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including gutkha and imported varieties of tobacco. 50 Flour, Atta, Maida, Suji, Besan etc. 51 Rassi, Ban and Newars. 52 Mid-day meals supplied by agencies approved by the Government and local bodies to schools run by the Government of National Capital Territory of Delhi or local bodies. 12 [53 Khadi garments, bags and made-ups. 54 All seeds other than oil seeds. 55 Gur & Jaggeri. 56 Items covered under PDS (except kerosene). 57 Items under customs bond for re-export after manufacturing or otherwise. 13 58 Pappad and Vadi. 59 Lac/shell-lac. 60 Plastic waste. 61 Scrap glass/scrap glass bottles. 62 Motion picture distribution when treated as right to use goods. 63 Natural gas sold to Delhi based agencies engaged in the production of CNG for sale in Delhi for use in the Transport Sector.
SCHEDULE -2 :
List of Goods Taxed at 1%
2 Articles of Gold, Silver and Precious Metals including Jewellery made from gold, silver and precious metals
3 Precious Stones and Semi-Precious Stones
SCHEDULE -3 :
List of Goods Taxed at 4%
1 Agricultural implements not operated manually or not driven by animal, their spare parts, components and accessories.
2 All equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) etc.
3 All intangible goods like copyright, patent, rep license, goodwill etc.
4 All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles.
5 All types of yarn other than cotton and silk yarn in hank and sewing thread.
6 All utensils including pressure cookers/pans except utensils made of precious metals.
7 Arecanut powder and betel nut. 8 Bamboo.
9 Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements.
10 Beedi leaves.
SCHEDULE -4 :
List of Goods Taxed at 20%
1 Petroleum Products other than liquid petroleum gas, Compressed Natural Gas and Kerosene such as (i) Naphtha; (ii) Aviation Turbine Fuel; (iii) Spirit; (iv) Gasoline; 1 (v) **** (vi) Furnace Oil; 2 (vii) **** 3 (viii) **** (ix) Wax (except Petroleum wax used for manufacture of candles); (x) Mixture and combination of above products.
2 Liquor (Foreign and Indian Made Foreign Liquor).
3 Country Liquor.
4 Narcotics (Bhaang). 5 Molasses.
6 Rectified Spirit.
7 Lottery Tickets.
8 Brake Fluid.
List of Non-Creditable Goods:
Subject to clauses 2 and 3 of this Schedule, the following goods shall be “noncreditable goods” for the purposes of this Act: 1 [(i) All automobiles including commercial vehicles, and two and three wheelers, and spare parts for repairs and maintenance and tyres and tubes thereof;] (ii) Fuels in the form of petrol, diesel and kerosene, LPG, CNG, coal; (iii) Conventional clothing and footwear, clothing fabrics; (iv) Food for human consumption; (v) Beverages for human consumption; (vi) Goods designed, and used predominantly for, the provision of entertainment including television receivers, video cassette players, radios, stereo systems, audio cassette player, CD players, DVD players, computer game consoles and computer games, cameras of any kind; 2 [(vii) Air conditioners, air conditioning plants or units other than those used for manufacturing purposes; air coolers, fans and air circulators;] (viii) Tobacco in any form and tobacco products. 3 [(ix) Office equipments, furniture, carpets, stationary items, advertisement and publicity materials, sanitation equipments, fixtures including electrical fixtures and fittings, generators and electrical installation; (x) Elevators (lifts); (xi) Computers other than those used for the purpose in normal business; (xii) All kinds of cranes, earthmovers, JCB, excavators, road rollers, concrete