Delhi Value Added Tax Act, 2004-Schedule Schedule No.

Schedule I Schedule II Schedule III Schedule III Part A Schedule III Part B Schedule IV Schedule V Schedule VI Schedule VII General Category Description List of Exempted Goods List of Goods Taxed at 1% List of Goods Taxed at 5% List of Industrial Inputs Taxable at 5% List of Capital Goods Taxable at 5% List of Goods Taxable at 20% List of dealers exempted from paying tax on sale of goods List of organisations who can claim refund List of non-creditable goods Goods not specified in any other schedule taxable @ 12.5% Schedules updated till 30th September, 2013

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SCHEDULE I (See section 6) List of Exempted Goods Sr. No. COMMODITY 1 Manually operated or animal driven agricultural implements, their spare parts, components and accessories. 2 Aids and implements used by handicapped persons, that is to say, (i) Orthopaedic or fracture appliances (ii) Artificial joints and Artificial parts of the body (iii) Frequency modulated hearing aid system used for hearing by handicapped persons (iv) Parts and accessories of hearing aids (v) Wheel chairs for invalids, whether or not mechanically propelled (including motorised) and their parts and accessories (vi) Braille typewriters whether electric or non electric (vii) Braille Paper 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. Betel leaves Books, periodicals and journals including maps, charts and globes Charakha, Ambar Charakha, handlooms and handloom fabrics and Gandhi Topi. Charcoal Coarse grains other than paddy, rice and wheat Condoms and Contraceptives Cotton and silk yarn in hank and cone. Curd, Lussi, butter milk and separated milk. Earthen pot Electricity energy Fire wood except casurina and eucalyptus timber. Fish net, fish net fabrics & fish seeds, prawn/shrimp seeds Fresh milk and pasteurized milk Fresh plants, saplings and fresh flowers Fresh vegetables and fruits. Garlic and ginger All bangles except those made of precious metals Blood including blood components. Indigenous handmade musical instruments Kumkum, bindi alta and sindur Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair. National Flag. Organic manure, fertilizers, bio-inputs like bio-fertilizers, micro-nutrients and plant growth promoters.

4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26

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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, goemetry boxes, colour boxes, crayons and pencil sharpners and empty pencil/geometry box. 32 Tender green coconut. 33 Toddy, Neera and Arak. 34 bread (branded and Unbranded) 35 common salt (processed or Unprocessed) and Sendha Namak 36 Water other than (i)aerated, mineral, distilled, medicinal, ionic, battery, de- mineralized water, and ii) water sold in sealed container. Compressed Natural Gas (CNG) for use in the Transport Sector. Rakhi Hand made safety matches Idols made of clay Clay lamps Murmuralu, pelalu, autukulu, puffed rice commonly known as muri,chira,murki etc, poha, murmura and lai Muddhas made of sarkands, phool buhari/jharoo. Coconut in shell and separated kernel of coconut Religious pictures not for luse as calendars Paddy, rice wheat and pulses Khandsari including imported sugar in all forms. Textile as described in the First Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 before its omission by the Govt. of India to give effect to Section 75 of the Finance Bill, 2011 but not including(i) 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 (ii) imported varieties of textiles. (iii) (a) industrial textiles such as canvas belt, filter cloth etc. (b) furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other than handloom furnishings. (c) Suitings having sale price of more than Rs. 500/- per meter. Omitted w.e.f. 01-04-2011 Atta, maida, besan and suji Rassi ban and newas Mid day meal supplied by agencies approved by the Govt. and local bodies to schools run by GNCTD or local bodies. Khadi ready made garments, bags and made-ups All seeds other than oil seeds. Gur & Jaggery. Items covered under PDS (except kerosene) www.allindiavat.com

37 38 39 40 41 42 43 44 45 46 47 48

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57 58 59 60 61 62 63 64

65 66 67 68 69 70 71 72 73 74 75

Items under customs bond for re-export after manufacturing or otherwise Pappad and Vadi. Lac/shell-lac Plastic waste. Scrap glass/scrap glass bottles. Motion picture distribution when treated as right to use goods. Natural gas sold to Delhi based agencies engaged in the production of CNG for sale in Delhi for use in the Transport Sector. Natural Gas and R-LNG (Re-gassified Liquid Natural Gas) sold to the Power Generation Company/ Companies owned by the Government of NCT of Delhi for generation of Power meant for sale in Delhi. Leaf plates and cups. Paper waste. Incense sticks commonly known as agarbati, dhup kathi or dhup bati. Deferiprone and Desferrioxamine. All types of footwear having MRP upto 500/- provided that the MRP is indelibly marked or embossed on the footwear itself. Hawan samagri, Roli, Sacred Thread,Kirpan, Prasadum by religious institutions and Misri, Patasha as part of Prasad. Tri-cycle meant for use by persons with disability. Blood filters and blood bags Omitted w.e.f.1.4.10. Kerosene stoves, Lanterns and Petromax and their spares.

Embriodery and Zari Items that is to say (i) imi, (ii) zari, (iii)kasab, (iv) salma, (v) dabka, (vi) chumki, (vii) gota, (viii) sitara, (ix) naqsi, (x) kora, (xi) glass bead, (xii) badla and (xiii) gazai. 76 Oral Iron Chelator Defarasirox. 77 Liquefied Petroleum Gas (LPG) for domestic use 79 Food commonly known as 'Jan Ahaar' sold in Delhi by Non- Governmental Organisations (NGOs), which are duly approved by the Department of Social Welfare and Women & Child Welfare, Government of NCT of Delhi for selling this food. 80 Bicycles having M.R.P. upto Rs.3,500/= 81 Adult diapers. 82 Tricycles. 83 Kites and Charkhi, Manjha used for flying kites. 84 Juna. 85 Mahawar, Hairpins, Hairbands, Hairclips, Safety Pins and Saree falls. 86 Refuse Derived Fuel (RDF) 87 Tiles made from Malba and Kerbstones made from Malba 88 Chilly Spray used for self defence 89 Organic Gulal, Organic Colours. 90 Singhara, Kuttu and their atta.

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SCHEDULE II (See section 4) List of Goods Taxed at 1% Sr. No. COMMODITY 1 Bullion 2 Articles of Gold, Silver and Precious Metals including Jewellery made from gold, silver and precious metals 3 Precious Stones and Semi-Precious Stones

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SCHEDULE III (See section 4) List of Goods Taxed at 5% Sr. No. COMMODITY

1 Agricultural implements not operated manually or not driven by animal, their spare parts, components and access 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23

All equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Bran All intangible goods like copyright, patent, rep license, goodwill etc. All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles. All types of yarn other than cotton and silk yarn in hank and sewing thread. All utensils (including pressure cookers/pans) except utensils made of precious metals Arecanut powder and betel nut Bamboo Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-n rolling elements. Beedi leaves Beltings Bicycles having M.R.P. above Rs.3,500/=, cycle rickshaws and parts including tyres and tubes thereof. Bitumen Bone meal Omitted

24 25 26 27 28 29 30 31 32 33

Drugs & Medicines including vaccines, syringes and dressings, medicated ointments produced under drugs license Castings including all metal castings Centrifugal, monobloc and submersible pumps and parts thereof Coffee beans and seeds, cocoa pod, green tea leaf and chicory Omitted w.e.f. 1.4.2010 Coir and coir products excluding coir mattresses Cotton and cotton waste Crucibles Declared goods as specified in section 14 of the Central Sales Tax Act 1956 but not including cereals, pulses, sugar Petroleum Gas (LPG) for domestic use. Provided that tax shall be paid at the rate of four paise in the rupee of the taxable turnover of the dealer pertainin from time to time in the Central Sales Tax Act, 1956(74 of 1956); (inserted by DVAT Amendment Act 2009 w.e.f. 1 Edible oils and oiled cake. Electrodes and welding equipments. Exercise book, graph book and laboratory note book Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those Fibers of all types and fiber waste Flour etc. Fried and roasted grams. Edible varieties of rub gur. Hand pumps and spare parts

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34 35 36 37 38 39 40 41 41A

Medicinal Herbs including lamla, harrad, bahera, sikakai, katha, supari,rattanjot and khusk pudina, bark, dry plant, booti and dry powder Hose pipes Hosiery goods Husk and bran of cereals Ice Omitted. Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) Computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, Mobile phone an upto rupees ten thousand. Information Technology products as per the description in column (2) below, as covered under the headings, or su (3), as the case may be, of the Central Excise Tariff Act, 1985( 5 of 1986) Serial No. 1 2

5 6 7 8

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10 11 12 13

14

15

16 17 18 19 20 21 22 23 24

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27 28 29 30

Note- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act,1985 read with the Expl time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this entry an Schedule

Note - (2). Where any commodities are described against any heading or, as the case may be, sub-heading, and th entry number 84 is different in any manner from the corresponding description in the Central Excise Tariff Act, 19 described in this entry and in the entry number 84 will be covered by the scope of this notifiation and other comm corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.

Note-(3). Subject to Note (2), for the purpose of any entry contained in this notification, where the description ag may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the com purposes of the said Tariff that heading or sub-heading will be covered by the scope of this notification.

42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65

Note -(4) Where the description against any heading or sub-heading is shown as "other" then, the interpretation a Kerosene oil sold through PDS Omitted Omitted Newars Napa slabs (rough flooring stones) & Shahabad stones. Ores and minerals Omitted Paper and newsprint Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hose pipes and fittings thereof. Omitted w.e.f. 01-04-2013 Printed material including diary, calendar. Printing ink excluding toner and cartridges Omitted Pulp of bamboo, wood and paper Railway coaches, engines, wagons and part thereof. Readymade garments costing upto rupees five thousand but not including those made up of khadi. Renewable energy devices and spare parts Safety matches other than hand made safety mathces Omitted Sewing machines, its parts and accessories. Ship and other water vessels Silk Fabrics including silk sarees but excluding handloom silk unless covered by Additional Excise Duty. Skimmed milk powder and UHT milk. Solvent oils.

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66 67 68 69 70 71 72 73 74 75

All kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalau patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch. Sports goods excluding apparels and footwear Starches, glues and adhesives. Omitted Tamarind Tractors, threshers, harvesters and attachments and parts thereof Transmission towers Umbrella, its parts and accessories thereof except garden Umbrella. Vanaspati (Hydrogenated vegetable oil) Vegetable oil including gingili oil and bran oil

76 Writing instruments costing upto rupees one thousand per piece. Processed meat, poultry, fish and processed or preserved vegetables and fruits, including fruit jams, jelly, pickle, f 77 fruit jus whether in sealed container or otherwise. 78 Knitting wool 79 Tea 80 Omitted w.e.f. 31st March, 2008. 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105

Kirana items namely ararote,, kala namak, heeng, aam papar, mushrum, khumba and guchchi, goley ka burada, til sabudana, mehendi patti, pisi mehendi, dry fruits. School bags with maximum retail price upto Rs. 300/Plastic granules, plastic powder and master batches. Industrial inputs as specified at Part-A of this notification. (a) Omitted w.e.f.01-04-2011 (b) Curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles Capital goods as specified at Part-B of this notification. Cottage cheese. Non-mechanized boats used by fisherman for fishing. Refractory monolithic. Wooden crates. Nuts bolts, screws and fasteners. Medical equipment/devices and implants. Clay including fire clay, fine china clay and ball clay. Toys excluding electronic toys. Honey. Combs. Insulators. Cups and glasses of paper and plastics. Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials) Coal tar. Computer stationery. Writing ink. Rice bran. Bio-mass briquettes. River sand and grit. www.allindiavat.com

106 107 108 109 110 111 112 113

Wet dates. Khoya/khoa. Porridge. Imitation jewellery. Feeding bottle nipples. Omitted w.e.f 14th May, 2007 Hing (Asafoetida). Fly ash.

114 (i) Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 6 (ii) (a) industrial textiles such as canvas belt, filter cloth etc.

(b) furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, othe (c) Suitings having sale price of more than Rs. 500/- per meter.; 115 Spectacles, parts and components thereof, contact lens & lens cleaner. 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143

Jute and all kind of jute products including natural, dyed and bleached, diversified, plain and laminated jute produ Imported textiles and fabrics. Omitted w.e.f. 1.4.2010 Buffing material and metal polish. Paraffin wax of all grades/standards other than food grade standards including standard wax and slack wax. Industrial perfumes and its concentrates (HSN 33.02). Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates. All CDs and DVDs, whether recorded or unrecorded. Willow vicker. Mekhla chaddar. Omitted w.e.f. 21-06-12. Sattu. Handicrafts. Cart driven by animals. Chicken products. Omitted w.e.f. 21-06-12. Omitted w.e.f. 21-06-12. Omitted w.e.f. 21-06-12. Tapioca. Mat locally known as madhur, madhur kathi or cyperus. Rattan, reed (in malayalam). Plantain leaves. Coconut fibre. Chalk stalk. Bamboo mating. Animal shoe nails. Husk including ground nut husk. Appalam, vadam & vathal.

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144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161

Unprocessed green leaves of tea. Leaf plates and cups pressed or stitched. Agate. Takhti. Beehive. Gamosha. Bukhari. Loi. Pattu. Gabba. Kangri. Quandakari. Sabai grass and rope. Sirali, bageshi, barroo, date leaves, baskets, made of bamboo. Mat sticks and reed obtainable from cyperus kathi, mutha. Candles. Non-conventional Energy Devices. Unbranded Goli and Toffi. Coated abrasives viz., grinding discs, coated emery cloth, waterproof emery paper, emery belts and rolls, emery w artificial powder or grain) and bonded abrasives viz., grinding wheel and like bonded abrasives of different shapes 162 and cutting. 163 Omitted w.e.f. 21-06-12. 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186

All other verities of textile fabrics and made ups as are specifically not covered by any other entry of any of the Sc Omitted w.e.f. 1.4.2010 Omitted w.e.f. 1.4.2010 All other scrap not included elsewhere in any Schedule of the Act. Omitted w.e.f. 1.4.2010 Omitted w.e.f. 1.4.2010 Insulating varnish. Omitted w.e.f. 1.4.2010 Winding wires and Strips Ammeter, KWH meter, Voltmeter Insulating materials, Insulator Jointing materials Circuit breakers, HRC fuse, Thermostat Electrical relays and Single phasing Preventors and Timers Cocoa and Coffee including coffee beans Omitted w.e.f. 1.4.2010 Liquefied Petroleum Gas (LPG) other than for domestic use and Piped Natural Gas (PNG). Desi Ghee Omitted w.e.f. 1.4.2010 Compact Fluorescent Lamp and Electronic Chokes (Bureau of Indian Standards certified or star rated by Bureau of Omitted w.e.f. 1.4.2010 Omitted w.e.f. 1.4.2010 Omitted w.e.f. 1.4.2010

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Subject to the conditions specified in entry No. 1 of the Fifth Schedule to the Delhi value Added Tax Act, 2004, the 187 Stores Department.

(i) (a) All Goods made of glass including, glassware, but not including glass and bangles, optical lenses, glass tumbl (b) Utensils, kitchenware and tableware made of glass or china clay. (c) Glazed earthenware. (d) Chinaware including crockery. (ii) Iron and steel safes and almirahs. (iii) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oil but not including tooth brushes kumkum. (iv) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or foam. 188 Omitted W.e.f. 07-12-2011 189 Omitted W.e.f. 01-04-2011

"Arial"> Electronic integrated circuits and micro assemblies. 8542 26 Signal generators and parts thereof. 8543 27 Optical fiber and optical fiber bundles; optical fiber cables. 9001 10 00 29 Liquid crystal devices, flat panel display Cathode ray oscillioscopes, spectrum analysers, cross talk meters, gain measuring instruments, distortion factor m and logic analysers and signal analysers. 9030 Note- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act,1985 read with the Expl time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this entry an Schedule.

Note - (2). Where any commodities are described against any heading or, as the case may be, sub-heading, and th entry number 84 is different in any manner from the corresponding description in the Central Excise Tariff Act, 19 described in this entry and in the entry number 84 will be covered by the scope of this notifiation and other comm corresponding description in the Central Excise Tariff will not be covered by the scope of this notification

Note-(3). Subject to Note (2), for the purpose of any entry contained in this notification, where the description ag may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the com purposes of the said Tariff that heading or sub-heading will be covered by the scope of this notification.

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Note -(4) Where the description against any heading or sub-heading is shown as "other" then, the interpretation a 42 Kerosene oil sold through PDS 43 Omitted 44 Omitted 45 Newars 46 Napa slabs (rough flooring stones) & Shah 48 Omitted 49 Paper and newsprint 50 Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes 51 Plastic footwears (other than those specified in the First Schedule) including moulded plastic footwears, hawai Printed material including diary, calendar. 53 Printing ink excluding toner and cartridges 54 Omitted 55 Pulp of ba coaches, engines, wagons and part thereof. 57 Readymade garments costing upto rupees five thousand but not in Renewable energy devices and spare parts 59 Safety matches other than hand made safety mathces 60 Omitted 6 accessories. 62 Ship and other water vessels 63 Silk Fabrics including silk sarees but excluding handloom silk unles Duty. 64 Skimmed milk powder and UHT milk. 65 Solvent oils. 66 All kinds of spices and condiments including cum dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, e kankaul mirch. 67 Sports goods excluding apparels and footwear 68 Starches, glues and adhesives. 69 Omitted 70 harvesters and attachments and parts thereof 72 Transmission towers 73 Umbrella, its parts and accessories ther Vanaspati (Hydrogenated vegetable oil) 75 Vegetable oil including gingili oil and bran oil 76 Writing instruments co per piece. 77 Processed meat, poultry, fish and processed or preserved vegetables and fruits, including fruit jams, fruit drink and fruit jus whether in sealed container or otherwise. 78 Knitting wool 79 Tea 80 Omitted w.e.f. 31st M namely ararote, singhara, kuttu and their atta, kala namak, sendl namak, heeng, aam papar, mushrum, khumba an postdana, mungagali dana, sabudana, mehendi patti, pisi mehendi, dry fruits. 82 School bags with maximum retai granules, plastic powder and master batches. 84 Industrial inputs as specified at Part-A of this notification. 85 (a) O

(b) Curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles 86 Capital goods notification. 87 Cottage cheese. 88 Non-mechanized boats used by fisherman for fishing. 89 Refractory monolithic screws and fasteners. 92 Medical equipment/devices and implants. 93 Clay including fire clay, fine china clay and electronic toys. 95 Honey. 96 Combs. 97 Insulators. 98 Cups and glasses of paper. 99 Buckets made of iron and ste materials (except precious materials) 100 Coal tar. 101 Computer stationery. 102 Writing ink. 103 Rice bran. 104 B and grit. 106 Wet dates. 107 Khoya/khoa. 108 Porridge. 109 Imitation jewellery. 110 Feeding bottle nipples. 111 O Hing (Asafoetida). 113 Fly ash.

114 (i) Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 a

(ii) (a) industrial textiles such as canvas belt, filter cloth etc.

(b) furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, othe

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(c) Suitings having sale price of more than Rs. 500/- per meter.; 115 Spectacles, parts and components th cleaner. 116 Jute and all kind of jute products including natural, dyed and bleached, diversified, plain an Imported textiles and fabrics. 118 Omitted w.e.f. 1.4.2010 119 Buffing material and metal polish. 120 Pa grades/standards other than food grade standards including standard wax and slack wax. 121 Industrial (HSN 33.02). 122 Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates. 123 All CDs and D unrecorded. 124 Willow vicker. 125 Mekhla chaddar. 126 Omitted w.e.f. 21-06-12 127 Sattu. 128 Handic animals. 130 Chicken products. 131 Omitted w.e.f. 21-06-12 132 Omitted w.e.f. 21-06-12 133 Omitted w Mat locally known as madhur, madhur kathi or cyperus. 136 Rattan, reed (in malayalam). 137 Plantain le Chalk stalk. 140 Bamboo mating. 141 Animal shoe nails. 142 Husk including ground nut husk. 143 Appala Unprocessed green leaves of tea. 145 Leaf plates and cups pressed or stitched. 146 Agate. 147 Takhti. 14 Bukhari. 151 Loi. 152 Pattu. 153 Gabba. 154 Kangri. 155 Quandakari. 156 Sabai grass and rope. 157 Sirali baskets, made of bamboo. 158 Mat sticks and reed obtainable from cyperus kathi, mutha. 159 Candles. Devices. 161 Unbranded Goli and Toffi. 162 Coated abrasives viz., grinding discs, coated emery cloth, wa belts and rolls, emery wheels (made from natural or artificial powder or grain) and bonded abrasives viz. bonded abrasives of different shapes for grinding, sharpening, polishing and cutting. 163 Omitted w.e.f. of textile fabrics and made ups as are specifically not covered by any other entry of any of the Schedules 1.4.2010 166 Omitted w.e.f. 1.4.2010 167 All other scrap not included elsewhere in any Schedule of the 169 Omitted w.e.f. 1.4.2010 170 Insulating varnish. 171 Omitted w.e.f. 1.4.2010 172 Winding wires and meter, Voltmeter 174 Insulating materials, Insulator 175 Jointing materials 176 Circuit breakers, HRC fus relays and Single phasing Preventors and Timers 178 Cocoa and Coffee including coffee beans 179 Omitt Petroleum Gas (LPG) other than for domestic use and Piped Natural Gas (PNG). 181 Omitted w.e.f. 1.4.2 183 Compact Fluorescent Lamp and Electronic Chokes (Bureau of Indian Standards certified or star rated 184 Omitted w.e.f. 1.4.2010 185 Omitted w.e.f. 1.4.2010 186 Omitted w.e.f. 1.4.2010 187 Subject to the No. 1 of the Fifth Schedule to the Delhi value Added Tax Act, 2004, the following goods sold by Canteen

(i) (a) All Goods made of glass including, glassware, but not including glass and bangles, optical lenses, glass tumbl (b) Utensils, kitchenware and tableware made of glass or china clay. (c) Glazed earthenware. (d) Chinaware including crockery. (ii) Iron and steel safes and almirahs. (iii) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oil but not including tooth brushes kumkum. (iv) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or foam. 188 Omitted W.e.f. 07-12-2011 189 Omitted W.e.f. 01-04-2011

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SCHEDULE III (See section 4) List of Goods Taxed at 5%

OMMODITY

gricultural implements not operated manually or not driven by animal, their spare parts, components and accessories.

l equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) etc. l intangible goods like copyright, patent, rep license, goodwill etc. l kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles. l types of yarn other than cotton and silk yarn in hank and sewing thread. l utensils (including pressure cookers/pans) except utensils made of precious metals recanut powder and betel nut amboo earings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamp lling elements. eedi leaves eltings cycles having M.R.P. above Rs.3,500/=, cycle rickshaws and parts including tyres and tubes thereof. tumen one meal mitted

rugs & Medicines including vaccines, syringes and dressings, medicated ointments produced under drugs license, light liquid paraffin of IP astings including all metal castings entrifugal, monobloc and submersible pumps and parts thereof offee beans and seeds, cocoa pod, green tea leaf and chicory mitted w.e.f. 1.4.2010 oir and coir products excluding coir mattresses otton and cotton waste ucibles eclared goods as specified in section 14 of the Central Sales Tax Act 1956 but not including cereals, pulses, sugar, textiles, tobacco and Liq etroleum Gas (LPG) for domestic use. ovided that tax shall be paid at the rate of four paise in the rupee of the taxable turnover of the dealer pertaining to declared goods, as d om time to time in the Central Sales Tax Act, 1956(74 of 1956); (inserted by DVAT Amendment Act 2009 w.e.f. 13-01-10 dible oils and oiled cake. ectrodes and welding equipments. xercise book, graph book and laboratory note book

errous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those bers of all types and fiber waste our etc. ied and roasted grams. dible varieties of rub gur. and pumps and spare parts

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edicinal Herbs including lamla, harrad, bahera, sikakai, katha, supari,rattanjot and khusk pudina, bark, dry plant, dry root commonly know ooti and dry powder ose pipes osiery goods usk and bran of cereals e mitted. dustrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) omputers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, Mobile phone and all mobile accessories co pto rupees ten thousand. formation Technology products as per the description in column (2) below, as covered under the headings, or sub-headings mentioned in ), as the case may be, of the Central Excise Tariff Act, 1985( 5 of 1986) Description Automatic Typewriter and word processing machines. Electronic calculator capable of operations without an external source of electrical power and pocket size data recording, reproducing and displaying machines with calculating functions (Including electronic diaries other than those covered under heading No.8471) or incorporating a printing device. Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data. Analogue or hybrid automatic data proceesing machine, Electronic Diaries, Portable digital automatic data processing machine, personal computer, computer systems including personal computers, other Digital automatic data processing machines comprising in the same housing at least a cenrtral processing unit and an input and output unit whether or not combined, micro computer / processor, large / mainframe computer, computer presented in form of systems, digital processing units, storage units, inputs units, output units, Tele typewriter, Data entry terminal, Line printer, Dot matrix printer, Letter quality daisy wheel printer, Graphic printer, Plotter, Laserjet printer, Key board, Monitor, storage units, floppy disc drive. Winchster / hard disc drives, Removal / exchangeable disc drives, magnetic tape drives, Cartridge tape drive, other units of automatic data processing machines, uninterrupted power supply units (UPS). Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading No.8470, parts and accessories of the machines of heading No.8470, parts and accessories of the machines of heading No.8471, Headstack, connectors for computer terminate, micro processor for automatic data processing machines of heading No.8471, reconditioned components of computers, net work access controllers. DC Micro motors/ Steppers motors of an output not exceeding 37.5 Watts. Parts of goods specified in heading No.8501 Omitted w.e.f. 21-06-2012. Permanent magnet and articles intended to become permanent magnet (ferrites).

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Telephone sets, video phones, line telephone sets with cordless handsets, push button type, rotary dial type, cordless telephones, video telephones / video door phones, apparatus for carrier-current line systems of for digital line system, teleprinters, PLCC equipment, voice frequency telegraphy, modems, multiplexers /statistical multiplexers, routers, X-25 pads, High Bit Rate Digital Subscriber Line System (HDSL) Digital loop carrier system (DLC), synchronous digital hierarchy system (LDH), ISDN Terminals Subscriber End Equipment, ISDN Terminal Adapters and parts of the equipments covered by this heading. Microphones, multimedia speakers, headphones, earphones and combined microphones / speakers sets and their parts Telephone answering machines. Parts of telephone answering machines.

Magnetic tape for recording sound, audio magnetic tape, video magnetic tape, magnetic disc, hard disc pack, floppy disc or diskettes, rewritable magneto optical disc including mini disc, CD Recordable, cards incorporating a magnetic stripe, mattresses for the production of records, prepared record blanks, cartridge tape, blank vide cassettes 3/4" U-matic and 1" video cassettes/tape 1/2" Video cassettes suitable to work with betacam / beta.cam SP/M-II-S-VHS/Digital S type VCR, 8mm video tapes / cassettes in finished form, 6.35 mm (1/4") digital video cassettes and DV tapes suitable to work with digital video camera, blank master disc, blank audio cassettes, audio tape cassettes in finished form (Blank), optical media discs CD Recordable, CD Rewritable. Software including information Technology software on any media, video compact disc of educational nature, other video compact discs and digital video discs. Transmission apparatus (other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras). Radio communications receivers, radio pagers. (1) Aerials, antennas and their parts (2) Parts of goods specified in heading No.8525 and 8527. LCD panels, LED panel and parts thereof. Electrical capacitors, fixed variable or adjustable (preset) and parts thereof. Electrical resistors (including rheostats and phentiometers), other than heating resistors. Printed circuits. Switches, connectors and relays for upto 5 amps at voltage not exceeding 250 volts, electronic fuses. Data/Graphic Display tubes, other than TV picture tubes and parts thereof. Diodes transistors and similar semiconductor devices; photo sensitive semiconductive devices, including photovoltaic cells whether or not assembled in modules or made-up into panels; light emitting diodes; mounted piezo-electric crystals. Electronic integrated circuits and micro assemblies. Signal generators and parts thereof. www.allindiavat.com

Optical fiber cables. Optical fiber and optical fiber bundles; optical fiber cables. Liquid crystal devices, flat panel display devices and parts thereof. Cathode ray oscillioscopes, spectrum analysers, cross talk meters, gain measuring instruments, distortion factor meteres, psophometeres, network and logic analysers and signal analysers.

ote- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act,1985 read with the Explanatory Notes as updated me to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this entry and the entry number 84 of hedule

ote - (2). Where any commodities are described against any heading or, as the case may be, sub-heading, and the description in this entry ntry number 84 is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then, only those comm escribed in this entry and in the entry number 84 will be covered by the scope of this notifiation and other commodities though covered b orresponding description in the Central Excise Tariff will not be covered by the scope of this notification.

ote-(3). Subject to Note (2), for the purpose of any entry contained in this notification, where the description against any heading or, as th ay be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the urposes of the said Tariff that heading or sub-heading will be covered by the scope of this notification.

ote -(4) Where the description against any heading or sub-heading is shown as "other" then, the interpretation as provided in Note 2 shal erosene oil sold through PDS mitted mitted ewars apa slabs (rough flooring stones) & Shahabad stones. res and minerals mitted aper and newsprint pes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hose pipes and fittings thereof.

mitted w.e.f. 01-04-2013 inted material including diary, calendar. inting ink excluding toner and cartridges mitted ulp of bamboo, wood and paper ailway coaches, engines, wagons and part thereof. eadymade garments costing upto rupees five thousand but not including those made up of khadi. enewable energy devices and spare parts afety matches other than hand made safety mathces mitted ewing machines, its parts and accessories. hip and other water vessels lk Fabrics including silk sarees but excluding handloom silk unless covered by Additional Excise Duty. kimmed milk powder and UHT milk. olvent oils.

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l kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur atta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch. ports goods excluding apparels and footwear arches, glues and adhesives. mitted amarind actors, threshers, harvesters and attachments and parts thereof ansmission towers mbrella, its parts and accessories thereof except garden Umbrella. anaspati (Hydrogenated vegetable oil) egetable oil including gingili oil and bran oil

riting instruments costing upto rupees one thousand per piece. ocessed meat, poultry, fish and processed or preserved vegetables and fruits, including fruit jams, jelly, pickle, fruits squash, paste, fruit d uit jus whether in sealed container or otherwise. nitting wool ea mitted w.e.f. 31st March, 2008.

rana items namely ararote,, kala namak, heeng, aam papar, mushrum, khumba and guchchi, goley ka burada, til, rai, postdana, mungagal budana, mehendi patti, pisi mehendi, dry fruits. hool bags with maximum retail price upto Rs. 300/astic granules, plastic powder and master batches. dustrial inputs as specified at Part-A of this notification. ) Omitted w.e.f.01-04-2011 ) Curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles apital goods as specified at Part-B of this notification. ottage cheese. on-mechanized boats used by fisherman for fishing. efractory monolithic. ooden crates. uts bolts, screws and fasteners. edical equipment/devices and implants. ay including fire clay, fine china clay and ball clay. oys excluding electronic toys. oney. ombs. sulators. ups and glasses of paper and plastics. uckets made of iron and steel, aluminium, plastic or other materials (except precious materials) oal tar. omputer stationery. riting ink. ce bran. o-mass briquettes. ver sand and grit. www.allindiavat.com

et dates. hoya/khoa. orridge. mitation jewellery. eeding bottle nipples. mitted w.e.f 14th May, 2007 ng (Asafoetida). y ash.

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. ) (a) industrial textiles such as canvas belt, filter cloth etc.

) furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other than handloom furnishi

) Suitings having sale price of more than Rs. 500/- per meter.; pectacles, parts and components thereof, contact lens & lens cleaner.

te and all kind of jute products including natural, dyed and bleached, diversified, plain and laminated jute products. mported textiles and fabrics. mitted w.e.f. 1.4.2010 uffing material and metal polish. araffin wax of all grades/standards other than food grade standards including standard wax and slack wax. dustrial perfumes and its concentrates (HSN 33.02). near Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates. l CDs and DVDs, whether recorded or unrecorded. illow vicker. ekhla chaddar. mitted w.e.f. 21-06-12. attu. andicrafts. art driven by animals. hicken products. mitted w.e.f. 21-06-12. mitted w.e.f. 21-06-12. mitted w.e.f. 21-06-12. apioca. at locally known as madhur, madhur kathi or cyperus. attan, reed (in malayalam). antain leaves. oconut fibre. halk stalk. amboo mating. nimal shoe nails. usk including ground nut husk. ppalam, vadam & vathal.

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nprocessed green leaves of tea. eaf plates and cups pressed or stitched. gate. akhti. eehive. amosha. ukhari. oi. attu. abba. angri. uandakari. abai grass and rope. rali, bageshi, barroo, date leaves, baskets, made of bamboo. at sticks and reed obtainable from cyperus kathi, mutha. andles. on-conventional Energy Devices. nbranded Goli and Toffi. oated abrasives viz., grinding discs, coated emery cloth, waterproof emery paper, emery belts and rolls, emery wheels (made from natura tificial powder or grain) and bonded abrasives viz., grinding wheel and like bonded abrasives of different shapes for grinding, sharpening, nd cutting. mitted w.e.f. 21-06-12.

l other verities of textile fabrics and made ups as are specifically not covered by any other entry of any of the Schedules to the Act. mitted w.e.f. 1.4.2010 mitted w.e.f. 1.4.2010 l other scrap not included elsewhere in any Schedule of the Act. mitted w.e.f. 1.4.2010 mitted w.e.f. 1.4.2010 sulating varnish. mitted w.e.f. 1.4.2010 inding wires and Strips mmeter, KWH meter, Voltmeter sulating materials, Insulator inting materials rcuit breakers, HRC fuse, Thermostat ectrical relays and Single phasing Preventors and Timers ocoa and Coffee including coffee beans mitted w.e.f. 1.4.2010 quefied Petroleum Gas (LPG) other than for domestic use and Piped Natural Gas (PNG). esi Ghee mitted w.e.f. 1.4.2010 ompact Fluorescent Lamp and Electronic Chokes (Bureau of Indian Standards certified or star rated by Bureau of Energy Efficiency),LED Lig mitted w.e.f. 1.4.2010 mitted w.e.f. 1.4.2010 mitted w.e.f. 1.4.2010

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ubject to the conditions specified in entry No. 1 of the Fifth Schedule to the Delhi value Added Tax Act, 2004, the following goods sold by C ores Department.

(a) All Goods made of glass including, glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrers. ) Utensils, kitchenware and tableware made of glass or china clay. ) Glazed earthenware. ) Chinaware including crockery. ) Iron and steel safes and almirahs. i) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oil but not including tooth brushes, toothpaste, tooth powd umkum. v) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synt am. mitted W.e.f. 07-12-2011 mitted W.e.f. 01-04-2011

Arial"> Electronic integrated circuits and micro assemblies. 8542 26 Signal generators and parts thereof. 8543 27 Optical fiber cables. 8544 ptical fiber and optical fiber bundles; optical fiber cables. 9001 10 00 29 Liquid crystal devices, flat panel display devices and parts thereof athode ray oscillioscopes, spectrum analysers, cross talk meters, gain measuring instruments, distortion factor meteres, psophometeres, n nd logic analysers and signal analysers. 9030 ote- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act,1985 read with the Explanatory Notes as updated me to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this entry and the entry number 84 of hedule.

ote - (2). Where any commodities are described against any heading or, as the case may be, sub-heading, and the description in this entry ntry number 84 is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then, only those comm escribed in this entry and in the entry number 84 will be covered by the scope of this notifiation and other commodities though covered b orresponding description in the Central Excise Tariff will not be covered by the scope of this notification

ote-(3). Subject to Note (2), for the purpose of any entry contained in this notification, where the description against any heading or, as th ay be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the urposes of the said Tariff that heading or sub-heading will be covered by the scope of this notification.

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ote -(4) Where the description against any heading or sub-heading is shown as "other" then, the interpretation as provided in Note 2 shal 2 Kerosene oil sold through PDS 43 Omitted 44 Omitted 45 Newars 46 Napa slabs (rough flooring stones) & Shahabad stones. 47 Ores and 8 Omitted 49 Paper and newsprint 50 Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hose pipes and fitting 1 Plastic footwears (other than those specified in the First Schedule) including moulded plastic footwears, hawai chappals and straps there inted material including diary, calendar. 53 Printing ink excluding toner and cartridges 54 Omitted 55 Pulp of bamboo, wood and paper 56 oaches, engines, wagons and part thereof. 57 Readymade garments costing upto rupees five thousand but not including those made up of enewable energy devices and spare parts 59 Safety matches other than hand made safety mathces 60 Omitted 61 Sewing machines, its pa cessories. 62 Ship and other water vessels 63 Silk Fabrics including silk sarees but excluding handloom silk unless covered by Additional E uty. 64 Skimmed milk powder and UHT milk. 65 Solvent oils. 66 All kinds of spices and condiments including cumin seeds, turmeric, ajwain hania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried ch ankaul mirch. 67 Sports goods excluding apparels and footwear 68 Starches, glues and adhesives. 69 Omitted 70 Tamarind 71 Tractors, thr arvesters and attachments and parts thereof 72 Transmission towers 73 Umbrella, its parts and accessories thereof except garden Umbre anaspati (Hydrogenated vegetable oil) 75 Vegetable oil including gingili oil and bran oil 76 Writing instruments costing upto rupees one th er piece. 77 Processed meat, poultry, fish and processed or preserved vegetables and fruits, including fruit jams, jelly, pickle, fruits squash uit drink and fruit jus whether in sealed container or otherwise. 78 Knitting wool 79 Tea 80 Omitted w.e.f. 31st March, 2008. 81 Kirana ite amely ararote, singhara, kuttu and their atta, kala namak, sendl namak, heeng, aam papar, mushrum, khumba and guchchi, goley ka burad ostdana, mungagali dana, sabudana, mehendi patti, pisi mehendi, dry fruits. 82 School bags with maximum retail price upto Rs. 300/- 83 P anules, plastic powder and master batches. 84 Industrial inputs as specified at Part-A of this notification. 85 (a) Omitted w.e.f.01-04-2011

) Curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles 86 Capital goods as specified at Part-B of th otification. 87 Cottage cheese. 88 Non-mechanized boats used by fisherman for fishing. 89 Refractory monolithic. 90 Wooden crates. 91 N rews and fasteners. 92 Medical equipment/devices and implants. 93 Clay including fire clay, fine china clay and ball clay. 94 Toys excludin ectronic toys. 95 Honey. 96 Combs. 97 Insulators. 98 Cups and glasses of paper. 99 Buckets made of iron and steel, aluminium, plastic or o aterials (except precious materials) 100 Coal tar. 101 Computer stationery. 102 Writing ink. 103 Rice bran. 104 Bio-mass briquettes. 105 R nd grit. 106 Wet dates. 107 Khoya/khoa. 108 Porridge. 109 Imitation jewellery. 110 Feeding bottle nipples. 111 Omitted w.e.f 14th May, 2 ng (Asafoetida). 113 Fly ash.

14 (i) 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.

) (a) industrial textiles such as canvas belt, filter cloth etc.

) furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other than handloom furnishi

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) Suitings having sale price of more than Rs. 500/- per meter.; 115 Spectacles, parts and components thereof, contact lens & le eaner. 116 Jute and all kind of jute products including natural, dyed and bleached, diversified, plain and laminated jute produc mported textiles and fabrics. 118 Omitted w.e.f. 1.4.2010 119 Buffing material and metal polish. 120 Paraffin wax of all ades/standards other than food grade standards including standard wax and slack wax. 121 Industrial perfumes and its conce HSN 33.02). 122 Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates. 123 All CDs and DVDs, whether recorded nrecorded. 124 Willow vicker. 125 Mekhla chaddar. 126 Omitted w.e.f. 21-06-12 127 Sattu. 128 Handicrafts. 129 Cart driven b nimals. 130 Chicken products. 131 Omitted w.e.f. 21-06-12 132 Omitted w.e.f. 21-06-12 133 Omitted w.e.f. 21-06-12 134 Tapio Mat locally known as madhur, madhur kathi or cyperus. 136 Rattan, reed (in malayalam). 137 Plantain leaves. 138 Coconut fibre halk stalk. 140 Bamboo mating. 141 Animal shoe nails. 142 Husk including ground nut husk. 143 Appalam, vadam & vathal. 144 nprocessed green leaves of tea. 145 Leaf plates and cups pressed or stitched. 146 Agate. 147 Takhti. 148 Beehive. 149 Gamosh ukhari. 151 Loi. 152 Pattu. 153 Gabba. 154 Kangri. 155 Quandakari. 156 Sabai grass and rope. 157 Sirali, bageshi, barroo, date askets, made of bamboo. 158 Mat sticks and reed obtainable from cyperus kathi, mutha. 159 Candles. 160 Non-conventional E evices. 161 Unbranded Goli and Toffi. 162 Coated abrasives viz., grinding discs, coated emery cloth, waterproof emery paper, e elts and rolls, emery wheels (made from natural or artificial powder or grain) and bonded abrasives viz., grinding wheel and lik onded abrasives of different shapes for grinding, sharpening, polishing and cutting. 163 Omitted w.e.f. 21-06-12 164 All other f textile fabrics and made ups as are specifically not covered by any other entry of any of the Schedules to the Act. 165 Omitte 4.2010 166 Omitted w.e.f. 1.4.2010 167 All other scrap not included elsewhere in any Schedule of the Act. 168 Omitted w.e.f. 69 Omitted w.e.f. 1.4.2010 170 Insulating varnish. 171 Omitted w.e.f. 1.4.2010 172 Winding wires and Strips 173 Ammeter, KW eter, Voltmeter 174 Insulating materials, Insulator 175 Jointing materials 176 Circuit breakers, HRC fuse, Thermostat 177 Elect elays and Single phasing Preventors and Timers 178 Cocoa and Coffee including coffee beans 179 Omitted w.e.f. 1.4.2010 180 L etroleum Gas (LPG) other than for domestic use and Piped Natural Gas (PNG). 181 Omitted w.e.f. 1.4.2010 182 Omitted w.e.f. 83 Compact Fluorescent Lamp and Electronic Chokes (Bureau of Indian Standards certified or star rated by Bureau of Energy Ef 84 Omitted w.e.f. 1.4.2010 185 Omitted w.e.f. 1.4.2010 186 Omitted w.e.f. 1.4.2010 187 Subject to the conditions specified in o. 1 of the Fifth Schedule to the Delhi value Added Tax Act, 2004, the following goods sold by Canteen Stores Department.

(a) All Goods made of glass including, glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrers. ) Utensils, kitchenware and tableware made of glass or china clay. ) Glazed earthenware. ) Chinaware including crockery. ) Iron and steel safes and almirahs. i) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oil but not including tooth brushes, toothpaste, tooth powd umkum. v) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synt am. 188 Omitted W.e.f. 07-12-2011 189 Omitted W.e.f. 01-04-2011

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omponents and accessories.

rivate Automatic Branch Exchange (EPABX) etc.

s.

h drawl sleeves, lock-nuts, lock-washers, clamps and

thereof.

ed under drugs license, light liquid paraffin of IP grade.

cereals, pulses, sugar, textiles, tobacco and Liquefied

of the dealer pertaining to declared goods, as defined ment Act 2009 w.e.f. 13-01-10

extrusions of those

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udina, bark, dry plant, dry root commonly known as jari

eof, Mobile phone and all mobile accessories costing

der the headings, or sub-headings mentioned in column Central Excise Tariff Heading 8469

8470

8471

8473 8501 8503 8504 8517

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8518 8518 8520 8522

8523

8524

8525 8527 8529 8531 8532 8533 8534 8536 8540

8541 8542 8543 www.allindiavat.com

8544 70 9001 10 00 9013

9030

985 read with the Explanatory Notes as updated from tation of this entry and the entry number 84 of this

e, sub-heading, and the description in this entry and in al Excise Tariff Act, 1985, then, only those commodities ation and other commodities though covered by the s notification.

ere the description against any heading or, as the case Tariff, then all the commodities covered for the notification.

n, the interpretation as provided in Note 2 shall apply".

d fittings thereof.

khadi.

cise Duty.

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ng, methi, sonth, kalaunji, saunf, khatai, amchur, longch.

uit jams, jelly, pickle, fruits squash, paste, fruit drink and

hi, goley ka burada, til, rai, postdana, mungagali dana,

ttles

rials)

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03, 63.04, 63.05 and 63.06.

the case may be, other than handloom furnishings.

laminated jute products.

x and slack wax.

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elts and rolls, emery wheels (made from natural or es of different shapes for grinding, sharpening, polishing

entry of any of the Schedules to the Act.

ar rated by Bureau of Energy Efficiency),LED Lights

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ded Tax Act, 2004, the following goods sold by Canteen

cal lenses, glass tumblers and mirrers.

cluding tooth brushes, toothpaste, tooth powder and

from foam rubber or plastic foam or other synthetic

parts thereof. 8543 27 Optical fiber cables. 8544 70 28 ces, flat panel display devices and parts thereof. 9013 30 nts, distortion factor meteres, psophometeres, network

985 read with the Explanatory Notes as updated from tation of this entry and the entry number 84 of this

e, sub-heading, and the description in this entry and in al Excise Tariff Act, 1985, then, only those commodities ation and other commodities though covered by the s notification

ere the description against any heading or, as the case Tariff, then all the commodities covered for the notification.

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n, the interpretation as provided in Note 2 shall apply". ooring stones) & Shahabad stones. 47 Ores and minerals ctile Pipes, PVC Pipes and hose pipes and fittings thereof. stic footwears, hawai chappals and straps thereof. 52 Omitted 55 Pulp of bamboo, wood and paper 56 Railway ve thousand but not including those made up of khadi. 58 mathces 60 Omitted 61 Sewing machines, its parts and g handloom silk unless covered by Additional Excise diments including cumin seeds, turmeric, ajwain, haldi, vatri jaiphal, pepper, elaichi of all kind, dried chilies, esives. 69 Omitted 70 Tamarind 71 Tractors, threshers, s and accessories thereof except garden Umbrella. 74 Writing instruments costing upto rupees one thousand s, including fruit jams, jelly, pickle, fruits squash, paste, Omitted w.e.f. 31st March, 2008. 81 Kirana items mushrum, khumba and guchchi, goley ka burada, til, rai, s with maximum retail price upto Rs. 300/- 83 Plastic is notification. 85 (a) Omitted w.e.f.01-04-2011

ttles 86 Capital goods as specified at Part-B of this Refractory monolithic. 90 Wooden crates. 91 Nuts bolts, y, fine china clay and ball clay. 94 Toys excluding s made of iron and steel, aluminium, plastic or other k. 103 Rice bran. 104 Bio-mass briquettes. 105 River sand g bottle nipples. 111 Omitted w.e.f 14th May, 2007 112 63.03, 63.04, 63.05 and 63.06.

the case may be, other than handloom furnishings.

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s and components thereof, contact lens & lens diversified, plain and laminated jute products. 117 metal polish. 120 Paraffin wax of all wax. 121 Industrial perfumes and its concentrates es. 123 All CDs and DVDs, whether recorded or 27 Sattu. 128 Handicrafts. 129 Cart driven by 6-12 133 Omitted w.e.f. 21-06-12 134 Tapioca. 135 am). 137 Plantain leaves. 138 Coconut fibre. 139 nut husk. 143 Appalam, vadam & vathal. 144 Agate. 147 Takhti. 148 Beehive. 149 Gamosha. 150 and rope. 157 Sirali, bageshi, barroo, date leaves, mutha. 159 Candles. 160 Non-conventional Energy ted emery cloth, waterproof emery paper, emery onded abrasives viz., grinding wheel and like 163 Omitted w.e.f. 21-06-12 164 All other verities any of the Schedules to the Act. 165 Omitted w.e.f. any Schedule of the Act. 168 Omitted w.e.f. 1.4.2010 Winding wires and Strips 173 Ammeter, KWH it breakers, HRC fuse, Thermostat 177 Electrical fee beans 179 Omitted w.e.f. 1.4.2010 180 Liquefied Omitted w.e.f. 1.4.2010 182 Omitted w.e.f. 1.4.2010 ertified or star rated by Bureau of Energy Efficiency). 0 187 Subject to the conditions specified in entry ods sold by Canteen Stores Department.

cal lenses, glass tumblers and mirrers.

cluding tooth brushes, toothpaste, tooth powder and

from foam rubber or plastic foam or other synthetic

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SCHEDULE III PART-A LIST OF INDUSTRIAL INPUTS TAXABLE at 5% Sub Heading No 15.01 15.06

Serial No. Heading No 1 2

15.07

4 5 6 7

15.08 17.02 2204.1 2505

8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33

26.02 26.03 26.04 26.05 26.06 26.07 26.08 26.09 26.10 26.11 26.12 26.13 26.14 26.15 26.16 26.17 26.18 26.21 2707.10 2707.20 2707.30 2707.40 2707.50 2707.60 2707.90 2711.14 2712.20

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34 35 36 37 38 39 40 41 42 43 44 44(a) 45 46 47 48 49 50 51 52 53 54 55 56 56a 57 58 59 60 61 62 63 64

2714.10 28.01 28.02 28.03 28.04 28.05 28.06 28.07 28.08 28.09 28.10 28.11 28.12 28.13 28.14 28.15 28.16 28.17 2818.10 28.19 28.20 2821.10 28.22 28.23 28.24 28.25. 28.26 28.27 28.28 28.29 28.30 28.31 28.32

65 66 67

2833.00 2833.90 28.34

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68 69 70 71 71(a) 72 73 74 75

28.35 28.36 28.37 28.38 28.39 28.40 28.41 2841.10 2841.20

76 77 78 79 80 81 82 83 84 85 86 87 88 89 90

28.44 28.45 28.46 28.47 28.48 28.49 2849.10 28.50 29.02 29.03 29.04 29.05 29.06 29.07 29.08

91

29.09

92 93

29.10 29.11

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94 95 96

29.12 29.13 2914.00

97

29.15

98 99

29.16 29.17

100 101 102 103 104 105 106 107 108 109 110 110 a 111 112 113 114 115 116 117 118 119 120

29.18 29.19 29.20 29.21 29.22 29.23 29.24 29.25 29.26 29.27 29.28 29.29 29.3 29.31 29.32 29.33 29.34 29.35 29.38 29.39 29.42 32.01 www.allindiavat.com

121

32.02

122

32.03

123 124

32.04 32.05

125 126 127 128 129 130 131

3206.00 3206.49 3206.9 32.07 3207.1 3207.9 32.11

132 133 133(a) 133(b) 134 135 136

32.12 3215.9 34.02 34.04 35.01 35.07 3707

137 138

38.01 38.02

139 139(a) 140

38.04 38.05 38.06

3805.1

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141 142 142(a)

38.07 3808.1 3808.2

143

38.09

144 145 146 147 148 149 150 151 152 153 154 155 156

38.12 38.14 38.15 38.17 38.18 38.23 3824.9 39.01 39.02 39.03 39.04 39.05 39.06

157 158 159 160

39.07 39.08 39.09 39.1

161 162

39.11 39.12

163 164

39.13 39.14 www.allindiavat.com

165

39.19

166 167

39.2 3921.90.10

168 169

39.23 40.01

170 171 172 173

40.02 40.03 40.05 47.01

174 175 176 177 178 179 180

48.19 48.21 48.23 5402.33 5402.42 6305.1 70.07

181 182 183

70.14 72.02 7607.6

184 185

83.09

186 187 www.allindiavat.com

188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211

3905.1

8201

212 213 214 215

9607 7301.1 6406

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216 217 218

219 220 221

39.07

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SCHEDULE III PART-A LIST OF INDUSTRIAL INPUTS TAXABLE at 5%

Description of goods Animal (including fish) fats and oils, crude, refined or purified Glycerol, Crude, Glycerol Waters and Glycerol lyes Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modfied; inedible mixtures or preparations of fats and oils of this chapter Liquid glucose (non medicinal), Dextrose Syrup. Denatured ethyl alcohol of any strength Sulphur, Barytes Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight Copper ores and concentrates Nickel ores and concentrates Cobalt ores and concentrates Aluminium ores and concentrates Lead ores and concentrates Zinc ores and concentrates Tin ores and concentrates Chromium ores and concentrates Tungsten ores and concentrates Uranium or Thorium ores and concentrates Molybdenum ores and concentrates Titanium ores and concentrates Niobium, tantalum, vanadium or zirconium ores and concentrates Precious metal ores and concentrates Other ores and concentrates Granulated slag (slag sand) from the manufacture of iron or steel Ground granulated blast-furnace slag (GGBS) Benzole Toluole Xylole Naphthalene Phenols Creosote oils Mixed Xylene Butadene Normal Paraffin

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Bitumen Fluorine, Chlorine, Bromine and Iodine Sulphur, sublimed or precipitated; colloidal sulphur Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) Hydrogen, rare gases other than metals excluding oxygen(medicinal grade) Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury Hydrogen chloride (hydrochloric acid); chlorosulphuric acid Sulphuric acid and anhydrides thereof; Oleum Nitric acid; sulphonitric acids Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids Oxides of boron; boric acids Other organic acids and other Inorganic compounds of non-metal Halides and halide oxides of non-metals Sulphides of non-metals; commercial phosphorus trisulphide Ammonia, anhydrous or in aqueous solution Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium Zinc oxide, zinc peroxide Aluminium hydroxide, aluminium calcides Chromium oxides and hydroxides Manganese oxides Iron oxides and hydroxides; Cobalt oxides and hydroxides; commercial cobalt oxides Titanium oxide Lead oxides, Read lead and Orange lead Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides Bleach liquid, Bleaching powder, sodium hypochlorides, sodium chloride Chlorates and Perchlorates; Bromates and Perbromates; Iodates and periodates Sulphides; Polysulphides Dithionites and sulphoxylates Sulphites; thiosulphates Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate, Strontium sulphate Basic Chromium Sulphate, sodium sulphate, Magnesium sulphate, Ferrous sulphate Nitrites; nitrates

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Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates, Sodium Tripoliuphosphate, Trisodium phosphate Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbanate Cyanides, cyanide oxides and complex cyanides Fulminates, cyanates and thiocyanates Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates of potassium, Magnesium Trisilicate Borates; peroxoborates (perborates) Sodium bichromate Sodium dichromate Potassium dichromate Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals Hydrogen peroxide Phosphides, whether or not chemically defined, excluding ferrophosphorus Silicon carbide Calcium carbides. Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49 Cyclic Hydrocarbons Halogenated derivatives of Hydrocarbons Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives Phenols; Phenol-Alcohols and their derivatives Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols Ethers, ether-alcohols, ether-phenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives

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Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12 Acetone, NIBK, MEK, Cyclohexanone, diacetone alcohol and others Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives Amine-function compounds and derivatives and salts Oxygen-function amino-compounds Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids Carboxyamide-function compounds; amidefunction compounds of carbonic acid Carboxyamide-function compound (including saccharin and its salts)and imine-function compounds. Nitrile-function compounds Diazo-, Azo- or azoxy-compounds Organic derivatives of hydrazine or of hydroxylamine Compounds with other nitrogenfunction Organo-sulphur compounds Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives Heterocyclic compounds with oxygen heteroatom(s) only Heterocyclic compounds with nitrogen heteroatom(s) only Nucleic acids and their salts; other heterocyclic compounds Sulphonamides Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar www.allindiavat.com

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin excluding catechu or gambiar Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar Colour lakes; preparations based on colour lakes Pigments, Inorganic products of kind used as luminophores, Ultramarine and preparations, Lithphone and other pigments and preparations based on zink sulphide Red oxide, Bronze powder Master Batches, other colouring matter including ultra marine blue Prepared pigments and all their derivatives Glass frit and other glass, in the form of powder, granules or flakes Other Prepared driers. Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms (for example, bales, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes. Printing ink whether or not concentrated or solid. Silicon surfacted, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil Artificial waxes and prepared waxes Casein, caseinates and other Casein derivatives, casein glues. Enzymes; prepared enzymes not elsewhere specified or included Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations) Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures Activated carbon; activated natural mineral products; animal black, including spent animal black Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil Gums and turpentine oil Rosin and resin acids, and derivatives thereof: rosin spirit and rosin oils; run gums.

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Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade. Sodium penta chlorophenate Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics Reducers and blanket wash/roller wash used in the printing industry. Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols Retarders used in the printing industry. Polymers of ethylene in primary forms Polymers of propylene or of other olefins, in primary forms Polymers of styrene, in primary forms Polymers of vinyl chloride or of other halogenated olefins, in primary forms Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms Acrylic polymers in primary forms Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms Polyamides in primary forms Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms Silicones in primary forms Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products, not elsewhere specified or included in primary forms Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13, in primary forms www.allindiavat.com

Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls. Other plates, sheets, film, foil and.strip, of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not Thermocol Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics but not including(a) insulated wares (b) bags of the type which are used for packing of goods at the time of sale for the convenience of the customer including carry bags Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip Reclaimed rubber in primary forms or in plates, sheets or strip Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials Cartons (including flattened or folded cartons),boxes ( including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, whether in assembled or unassembled condition. Paper printed labels and paperboard printed labels. Paper self adhesive tape and printed wrappers used for packing. Polyester texturised yarn Yarn of Polyesters, partially oriented Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods; stoppers, lids and other closures, of glass: Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish. Ferro alloys Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE. Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. Polymer of Styrene-polystyrene or Expandable Polystyrene. Textile Finishing agents. Textile Printing Binder-PVA Copolymer Textile Non-woven binder-PVA copolymer Lamination emulsion-PVA copolymer Packaging emulsion-PVA copolymer Sticker Emulsion-PVA copolymer Binder for water based paint-PVA copolymer Water/Hydraulic/industrial valves www.allindiavat.com

Copper Clad sheets (PCB Sheets) for Printed Circuit Boards H-70 base oil Strings for Musical Instrument' Purified Terepthalic Acid Expandable Polysterene or Polysterene of Styrene Zinc Oxide Jute Yarn, Jute Cloth and Jute twine PP/HDPE Woven sacks PP HDPE Fabrics Refractory Monoothic PVA Copolymer CNSL, cardanol & Alklyd Resins Hessian cloth, jute Cloth/Sheets Metal containers Sodium Sulphate Pine Oil, Terepeneol (2906.10) Mild Steel Sheets Camphor (2914.20) Micro cellular Sheets, Banwar Sheets & Hawai Straps Woven Label Tapes Wodden Crates. Polymers of Venyl Acetate and Poly Venyl acetate Emulsion Empty cylinders of LPG Railway freight containers attachable to wagon Tools and Dyes. " that is to say,(a) Power Tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers routers, winches, grinders, super abrasives floor, stone for sharpening carpenters' instruments, tile polishing blocks and rubbing bricks; (b) Cutting Tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound milter saws, masonry cutters, diamond dresser cutter gear hobbs and gear shaper cutters; (c) Measuring Tools such as micrometers vernier calipers, feeler gauges, height gauges slip gauges snap gauges, pressure gauges dial thermometers, water meter and measuring steel tapes; (d) Hydraulic Tools such as jacks, pipe-benders torque wrenches, breakers, cylinders and control valves; (e) Pneumatic Tools such as impact wrenches, rammers, grinders, drills torque wrenches, tilters, regulators and lubricant applicators; (f) Hand Tools such as spanners pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits hack saws, hack saw blades and frames band saw rolls, dice die nuts, tools for carpentry, tools for masons and steel files. Zip/zip fastener Stainless steel but not including finished goods thereof Silicon Carbaride Parts of footwear (including upper) / Re-processed Sole

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Sewing machine spare parts and thread Buttons Transformers used in the transmission / distribution of Electricity. Additives, Salts, Stippers, Passivations, Intermediates and other chemicals used in various types of Electroplating such as Nickel, Zinc, Copper, Satin Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt. Layflat Tubing. Flexible Polyurethane foam sheets

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SCHEDULE III PART-B List of Capital Goods to be inserted in the Schedule III of the DVAT Act Taxable at 5% Plant and machinery, that is to say,(i) Machinery for tea industry; (ii) Machinery for food and food processing industries including flour mill; (iii) Machinery for sugar mill; (iv) Machinery for beverages, tobacco and tobacco products industries; (v) Machinery for jute, hemp, mesta textiles industries; (vi) Machinery for textile industries including hosiery other than jute, (vii) Machinery for engineering industries; (viii) Machinery for paint industry; (ix) Machinery for furniture and wood products industries; (x) Machinery for paper and paper products and printing, publishing and allied industries; (xi) Machinery for leather and fur product industries; (xii) Rubber, plastic, petroleum and coal product industry machinery; (xiii) Machinery for chemical and chemical products; (xiv) Machinery for basic metal and alloys industries; (xv) Machinery for non-metallic mineral product and industries; (xvi) Machinery for construction works; (xvii) Transport equipment and motor parts manufacturing machinery; (xviii) Mining machinery; (xix) Packaging machinery; (xx) Foundry machinery; (xxi) Agricultural machinery other than those mentioned elsewhere in any other Schedule; (xxii) Waste treatment plant and pollution control equipment manufacturing machinery; (xxiii) Machinery for printing industry; (xxiv) Machinery for iron and steel industry; (xxv) Machinery for refrigeration and cooling towers including air conditioners; (xxvi) Cooling towers; (xxvii) Earth moving machinery;

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(xxviii) Spare parts, accessories and components of the plant and machinery specified in items (i) to (xxvii)

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SCHEDULE IV (See section 4) List of Goods Taxable at 20% Sr. No. COMMODITY 1 Petroleum Products other than liquid petroleum gas, piped natural gas, Compressed Natural Gas and Kerosene such as (i) Naphtha (ii) Aviation Turbine Fuel; (iii) Spirit; (iv) Gasoline; (v) Omitted w.e.f. 3rd May, 2010; (vi) Furnace Oil; (vii) Omitted w.e.f. 11th May 2005 (viii) Omitted w.e.f. 11th May 2005; (ix) Wax (except Petroleum wax used for manufacture of candles); (x) Mixture and combination of above products. Liquor (Foreign and Indian Made Foreign Liquor). Country Liquor. Narcotics (Bhaang). Molasses. Rectified Spirit. Lottery Tickets. Brake Fluid. Omitted Tobacco and Gutka except unmanufactured tobacco, bidis, tobacco used in the manufactured of bidis and hooka tobacco. Aerated Drinks Watches costing above rupees five thousand.

2 3 4 5 6 7 8 9 10 11 12

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SCHEDULE V (See section 6) List of dealers exempted from paying tax on sale of goods Sr. No. 1 Description of the dealer

Subject to the conditions specified hereinunder, sales made by the Canteen Stores Department to Regiment or U run canteens or canteen contractors approved by the Government of India (hereinafter referred to as 'canteens') to the members of the Armed Forces, or by the canteens to the members of the Armed Forces (a)

(b)

(c)

(d) Explanation For the purpose of this clause, the expression "Members of the Armed Forces" shall include ex-servic personnel and war-widows identified as such by the Ministry of Defence/Army, Navy and Air Headquarters or the subordinate/attached offices

ANNEXURE (1) (a) Motor Vehicles including chassis of motor vehicles and motor bodies, but not including tractors tyres, tubes accessories, component parts and spare parts of motor vehicles.

(b) Motor cycles, motor cycle combinations, motor scooters, motoretts, two wheelers and three wheelers. (2) (a)Refrigerators of the capacity above 170 litres. (b) Air-conditioning and other cooling appliances and apparatus excluding air coolers and water coolers. (c) All kind of cooking appliances, cooking ranges, microwave ovens and grilles (d) Vaccum cleaners, electrical and electronic air purifiers and dish washers. (e) Television sets, video cassette recorders, video cassette players, CD players, home theatres, video camera and camera of value exceeding Rs. 250. (f) Washing machines (g) Room air convectors and air circulators (h) Voltage stabilizers, inverters and transformers (i) Transmission towers (j) Electronic toys and games (k) Video CD and DVD Players (l) ACSR Conductors. www.allindiavat.com

(3) Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machines but excluding mobile phone handsets.

(4) Cinematographic equipments including cameras, projectors and sound recording and reproducing equipment a spare parts, component parts and accessories required for use therewith and lenses, films and cinema carbons. (5) Foreign made watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof. (6) All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof but not including 12 bore shot-gun ammunition. (7) Cigarette cases and lighters. (8) Typewriters, tabulating, calculating, cash registering, indexing, card punching, franking and addressing machine tele-printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof. (9) Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof. (10) All type of cutlery including knives, forks and spoons. (11)(a) All goods made of glass including glassware, but not including glass and bangles, optical lenses, glass tumb and mirrors. (b) utensils, kitchenware and tableware made of glass or chine clay. (c) glazed earthenware (d) Chinaware including crokery. (12) Picnic set sold as a single unit. (13) Iron and steel safes and almirahs. (14) (a) Light Diesel oil/high speed Diesel (b) Kerosene oil sold through modes other than fair price shop. (15) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum. (16) Leather goods, excepting footwear, belts and sports articles made of leather. (17) Furniture including iron and steel and moulded furniture, but excluding wooden furniture. (18) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or (19) Furs and skins with fur and articles made therefrom including garments made thereof. (20) Articles made of (21) Plastic, PVC, celluloid, bakelite and rubber goods and goods made of similar other substances but not includin (22) Fireworks including coloured matches. (23) Lifts and elevators of all kinds. (24) (a) all types of glazed & vitrum tiles, mosaic tiles and ceramic tiles. (b) All types of laminated sheets such as Sunmica,Formica etc. (25) Carpets of all kinds. (26) Weatherproofing compounds. (27)Ivory articles. (28) All kinds of marble, granite and their tiles. (29) Sandalwood and Oil thereof. (30) Meat,fish, fruits and Vegetables when sold in preserved form (31) Silk and garments made of silk but not including Sarees made of silk. (32) Musical instruments (33) Synthetic Gems. (34) Spark plugs. (35) Adhesives. (36) Oxygen and Gases. www.allindiavat.com

(37) Aeronautics including aeroplanes, ground equipments their accessories and parts. (38) All types of sanitary goods, sanitary wares and fittings. (39) Paints and colours. (40) Pan Masala and Gutkha. (41) All kinds of preserved food articles when sold in sealed containers. (42) Lubricants including all kinds of non petroleum lubricants. (43) Imported Vanaspati.

2 Ramakrishna Mission, Ramakrishna Ashram Marg, New Delhi -110055 (only for sale of cassettes, CDs and laminate photos prepared by the mission) subject to the condition that - the Ramakrishna Mission shall not be entitled to c input tax credit on the purchases made by it

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SCHEDULE V (See section 6) List of dealers exempted from paying tax on sale of goods Description of the dealer Subject to the conditions specified hereinunder, sales made by the Canteen Stores Department to Regiment or Unitrun canteens or canteen contractors approved by the Government of India (hereinafter referred to as 'canteens') or to the members of the Armed Forces, or by the canteens to the members of the Armed Forces The canteens shall sell the goods: (i) exclusively to members of the Armed Forces, or (ii) both to members of the Armed Forces and to other persons (but not exclusively to other persons) provided that such canteens are registered under the Act and their registration number, name and address is mentioned in the bill or cash memorandum. The sale by the canteen in respect of which exemption under the Fifth Schedule above referred to is claimed shall be of goods obtained from the Canteen Stores Department, the sale price of which is fixed by the Quarter Master General, Army Headquarters, New Delhi. Where any goods are purchased by the Canteen Stores Department or a canteen for which a refund has been sought under the provisions of section 41 of the Act, and are utilized by it otherwise than by way of sale in Delhi, the price of the goods so purchased shall be included in its taxable turnover. The exemption of tax will be available for the sale of goods other than those mentioned at annexure below for resale in Delhi and turn over of sales on account of sale of goods mentioned in the Annexure below shall be included in its taxable turnover. Explanation For the purpose of this clause, the expression "Members of the Armed Forces" shall include ex-service personnel and war-widows identified as such by the Ministry of Defence/Army, Navy and Air Headquarters or their subordinate/attached offices ANNEXURE (1) (a) Motor Vehicles including chassis of motor vehicles and motor bodies, but not including tractors tyres, tubes, accessories, component parts and spare parts of motor vehicles. (b) Motor cycles, motor cycle combinations, motor scooters, motoretts, two wheelers and three wheelers. (2) (a)Refrigerators of the capacity above 170 litres. (b) Air-conditioning and other cooling appliances and apparatus excluding air coolers and water coolers. (c) All kind of cooking appliances, cooking ranges, microwave ovens and grilles (d) Vaccum cleaners, electrical and electronic air purifiers and dish washers. (e) Television sets, video cassette recorders, video cassette players, CD players, home theatres, video camera and camera of value exceeding Rs. 250. (f) Washing machines (g) Room air convectors and air circulators (h) Voltage stabilizers, inverters and transformers (i) Transmission towers (j) Electronic toys and games (k) Video CD and DVD Players (l) ACSR Conductors. www.allindiavat.com

(3) Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machines but excluding mobile phone handsets. (4) Cinematographic equipments including cameras, projectors and sound recording and reproducing equipment and spare parts, component parts and accessories required for use therewith and lenses, films and cinema carbons. (5) Foreign made watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof. (6) All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof but not including 12 bore shot-gun ammunition. (7) Cigarette cases and lighters. (8) Typewriters, tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines, tele-printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof. (9) Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof. (10) All type of cutlery including knives, forks and spoons. (11)(a) All goods made of glass including glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrors. (b) utensils, kitchenware and tableware made of glass or chine clay. (c) glazed earthenware (d) Chinaware including crokery. (12) Picnic set sold as a single unit. (13) Iron and steel safes and almirahs. (14) (a) Light Diesel oil/high speed Diesel (b) Kerosene oil sold through modes other than fair price shop. (15) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum. (16) Leather goods, excepting footwear, belts and sports articles made of leather. (17) Furniture including iron and steel and moulded furniture, but excluding wooden furniture. (18) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or (19) Furs and skins with fur and articles made therefrom including garments made thereof. (20) Articles made of (21) Plastic, PVC, celluloid, bakelite and rubber goods and goods made of similar other substances but not including (22) Fireworks including coloured matches. (23) Lifts and elevators of all kinds. (24) (a) all types of glazed & vitrum tiles, mosaic tiles and ceramic tiles. (b) All types of laminated sheets such as Sunmica,Formica etc. (25) Carpets of all kinds. (26) Weatherproofing compounds. (27)Ivory articles. (28) All kinds of marble, granite and their tiles. (29) Sandalwood and Oil thereof. (30) Meat,fish, fruits and Vegetables when sold in preserved form (31) Silk and garments made of silk but not including Sarees made of silk. (32) Musical instruments (33) Synthetic Gems. (34) Spark plugs. (35) Adhesives. (36) Oxygen and Gases. www.allindiavat.com

(37) Aeronautics including aeroplanes, ground equipments their accessories and parts. (38) All types of sanitary goods, sanitary wares and fittings. (39) Paints and colours. (40) Pan Masala and Gutkha. (41) All kinds of preserved food articles when sold in sealed containers. (42) Lubricants including all kinds of non petroleum lubricants. (43) Imported Vanaspati. Ramakrishna Mission, Ramakrishna Ashram Marg, New Delhi -110055 (only for sale of cassettes, CDs and laminated photos prepared by the mission) subject to the condition that - the Ramakrishna Mission shall not be entitled to claim input tax credit on the purchases made by it

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SCHEDULE VI (See section 41) List of organisations who can claim refund

DIPLOMATIC MISSIONS/CONSULATES OF COUNTRIES AND INTERNATIONAL ORGANIZATIONS LISTED BELOW AND T 1 DIPLOMATS/INTERNATIONAL OFFICERS IN RESPECT OF PURCHASES MADE BY THEM FOR OFFICIAL OR PERSONAL US PART A - LIST OF COUNTRIES. 1 AFGHANISTAN (1A) (1A) Republic of Albania - Exemption / refund of VAT for official purchases of the Embassy of the Republic of Albania in New De 2 ALGERIA 3 ANGOLA 4 ARGENTINA 5 ARMENIA 6 AUSTRALIA 7 AUSTRIA 8 AZERBAIJAN 9 BANGLADESH - except (a) on hotel bills, restaurant bills and utility bills in respects of both official purchases of the Mission/Po and personal purchases of diplomats. (b) on personal purchases by diplomats of locally manufactured goods, petrol, diesel and other fuel. BAHRAIN BELARUS BELGIUM Republic of Benin Exemption / refund of VAT for official purchases of the Embassy of the Republic of Benin in New Delhi personal purchases of its diplomats. The Minimum invoice value will be Rs.1500/BHUTAN BOSNIA & HERZEGOVINA BOTSWANA BRAZIL BRUNEI DARUSSALAM BULGARIA BURKINA FASO

(9A) 10 11 (11A)

12 (12A) (12B) 13 14 15 (15A)

(15B) Republic of Burundi - Exemption / refund of VAT for official purchases of the Embassy of the Republic of Burundi in New De and personal purchases of its diplomats. Minimum Invoice value eligible for refund shall be Rs.1500/-. 16 CAMBODIA 17 CANADA 18 CHINA 19 COLUMBIA

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20 CONGO-DEMOCRATIC REPUBLIC OF 20-A 21 22 23 24 25 26 (26A) (26B) 27 28 29

REPUBLIC OF CONGO, New Delhi for exemption/refund of VAT in favour of official purchases of its Emb and personal purchases of its diplomats COTE-D'IVOIRE CROATIA CUBA CYPRUS CZECH REPUBLIC Only for invoices of Rs. 8,200/- and above. DENMARK DJIBOUTI - REPUBLIC OF DOMINICAN REPUBLIC ECUADOR- the minimum invoice value per purchase per dealer for exemption/refund of VAT in respect the Embassy and diplomats will be Rs. 12, 500/EGYPT ERITREA

29A 30 31 32

Republic of Estonia, New Delhi for VAT, exemption/refund for official and personal purchases of goods (except food items) by it and its diplomatic officers. Minimum Invoice value eligible for refund shall be Rs.4300/ETHIOPIA FINLAND France (a) Official Purchases of the Embassy / Consulates General (Chancery and Residence of Heads of Mission / Post): (i) Exemption / Refund of VAT will be allowed only on purchase of office furniture, vehicles, functional office equipments, stationery, telephone, gas, electricity, water, internet, fuel and household items for (ii) Exemption / Refund will not be allowed on repair and maintenance of vehicles other than the Flag C (official vehicle of the Ambassador / Consul General). (iii) The minimum invoice value per purchase per dealer for exemption / refund of VAT will be Rs. 9500 per invoice.

(b) Personal purchases of the diplomatic level officers (other than Head of Mission / Head of Post) (i) Exemption / Refund of VAT will be allowed only on purchase of vehicles. (ii) The minimum invoice value per purchase per dealer for exemption / refund of VAT will be Rs. 9500/ per invoice. (32A) Georgia

- Exemption / refund of VAT for official purchases of the Embassy and personal purchases of its diplom - The minimum invoice value per purchase per dealer for exemption / refund of VAT in respect of the Embassy and its diplomats will be Rs. 1500/(32A) Republic of Gambia - Exemption / refund of VAT for official purchases of the High Commission of the Republic of Gambia in New Delhi and personal purchases of its diplomats. for official purchases of Republic of Gabon in New Delhi. Minimum Invoice value eligible for refund shall be Rs.1500/-. 32B 33 GERMANY

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[(i) The minimum invoice value per purchase per dealer for exemption/refund of VAT in respect of Embassy/Consulates and diplomats will be Rs.5600/=, (ii) in respect of personal purchase of diplomats, the maximum limit for exemption /refund will be Rs.33,600/- (excluding VAT on purchase of vehicles) per Financial Year, (iii) Exemption/refund of VAT will not be available in respect of food stuff and tobacco products.] 34 GHANA 35 GREECE Republic of Guinea, New Delhi for VAT, exemption/refund for official purchases by it and for personal (35A) purchases of its diplomats. Minimum Invoice value eligible for refund shall be Rs.1500/-. 36 GUYANA 37 HUNGARY 38 HOLY SEE (38A) ICELAND 39 INDONESIA 40 IRAN 41 IRAQ 42 IRELAND 43 ISRAEL 44 ITALY 45 JAPAN 46 JORDAN 47 KAZAKHSTAN 48 KENYA 49 KOREA-REPUBLIC OF 50 KOREA (D.P.R.) 51 KUWAIT 52 KYRGHYZ REPUBLIC 53 LAOS 54 LEBANON 55 LESOTHO 56 LIBYA Lithuania- Republic of (The minimum invoice value applicable for the VAT exemption is Rs.1,500 per (56i) invoice). 57 LUXEMBOURG Macedonia- Republic of (The minimum invoice value applicable for the VAT exemption is Rs.5,300 per (57i) invoice). 58 MALAYSIA 59 MALDIVES (59A) Malta (59B) Republic of Mali Exemption/ refund of VAT of official purchase of Embassy of the Republic of Mali in New Delhi and personal of its diplomats. The minimum invoice value will be Rs. 1500/60 Mauritius

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61 62 63 64 65 66 67 68

68A 69 70 71 72 73 74 (74A) (74B) 75 76 77 78 79 80 81 82 83 84

- Exemption / refund of VAT for official purchases of the High Commission and personal purchases of it diplomats - The minimum invoice value per purchase per dealer for exemption / refund of VAT in respect of the Embassy and its diplomats will be Rs. 4500/MEXICO MONGOLIA MOROCCO MOZAMBIQUE MYANMAR NAMIBIA NEPAL NETHERLANDS Republic of Niger, New Delhi for VAT, exemption/refund for official purchases by it and for personal purchases of its diplomats. Minimum Invoice value eligible for refund shall be Rs.5000/-w.e.f. 01.01.2013. NIGERIA NORWAY OMAN PAKISTAN PALESTINE PANAMA PAPUA NEW GUINEA PARAGUAY PHILIPPINES POLAND PORTUGAL QATAR ROMANIA OMITTED W.E.F 17TH OCTOBER, 2008 RWANDA SAUDI ARABIA SENEGAL SERBIA & MONTENEGRO

Republic of Seychelles, New Delhi for VAT, exemption/refund for official purchases by it and for person purchases of its diplomats. 84A Minimum Invoice value eligible for refund shall be Rs.1500/85 SINGAPORE (i) Exemption/refund of VAT will be granted for purchase for offical use of the High commission/Consu General/ Consulate, (ii) the facility of exemption /refund of VAT on goods other than Water, Electricity and Cooking Gas withdrawn for purchases made for personal use of Diplomats. 86 SLOVAK REPUBLIC 87 SLOVENIA 88 SOMALIA 89 SOUTH AFRICA- except (a) purchases made by diplomats/international officers for personal use. www.allindiavat.com

90 SPAIN 91 SRI LANKA 92 SUDAN Republic of South Sudan, New Delhi for VAT, exemption/refund for official purchases by it and for pers purchases of its diplomats. 92A Minimum Invoice value eligible for refund shall be Rs.5000/- w.e.f. 01.01.2013. 93 SURINAME 94 SWEDEN 95 SWITZERLAND 96 SYRIA (96A) TANZANIA (96B) TAIPEI ECONOMIC & CULTURAL CENTRE (TECC)" REPUBLIC OF TAJIKISTAN, New Delhi for exemption/refund of VAT in favour of official purchases of it (96C) Embassy and personal purchases of its diplomats (Notification No.F.5(54)/Policy-11/VAT/2012-13/149-161 Dated 06.05.2013.) 97 THAILAND Republic of Togo

(97A) Exemption/refund of VAT for official purchases of the Embassy of the Republic of Togo in New Delhi an personal purchases of the its Diplomats. The Minimum invoice value be Rs. 1500/98 99 100 (100A) 101 102 103 104 105 106 107 108 109 110 111 112 TRINIDAD & TOBAGO TUNISIA TURKEY TURKMENISTAN UGANDA UKRAINE UNITED ARAB EMIRATES UNITED KINGDOM URUGUAY USA UZBEKISTAN VENEZUELA VIETNAM YEMEN ZAMBIA ZIMBABWE

PART B LIST OF INTERNATIONAL ORGANIZATIONS 1 ASIAN DEVELOPMENT BANK (ADB) 2 FOOD AND AGRICULTURAL ORGANIZATION OF THE UNITED NATIONAS - FAO 3 INTERNATIONAL LABOUR ORGANIZATION (ILO) 4 UNITED NATIONS CHILDREN'S FUND (UNICEF) 5 UNITED NATIONS DEVELOPMENT PROGRAMME (UNDP) 6 UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION (UNESCO) 7 UNITED NATIONS HIGH COMMISSIONER FOR REFUGEES (UNHCR) 8 UNITED NATIONS INFORMATION CENTRE (UNIC)

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9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

UNITED NATIONS MILITARY OBSERVER GROUP FOR INDIA AND PAKISTAN (UNMOGIP) UNITED NATIONS POPULATION FUND (UNFPA) WORLD HEALTH ORGANIZATION (WHO) INTERNATIONAL CENTRE FOR GENETIC ENGINEERING AND BIOTECHNOLOGY (ICGEB) EUROPEAN UNION LEAGUE OF ARAB STATES AFRO-ASIAN RURAL DEVELOPMENT ORGANIZATION ASIAN-AFRICAN LEGAL CONSULTATIVE ORGANIZATION UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT MISSION (USAID) World Bank International Finance Corporation International Monetory Fund World Food Programme Asian & Pacific Centre for Transfer of Technology International Committee of Red Cross (ICRC) International Crops Research Institute for the Semi-Arid Tropics (ICRISAT) Commonwealth Education Media Centre for Asia (CEMCA). South Asian University (which includes its Project Office), New Delhi for VAT exemption/refund on offic 26 purchases and personal purchases of its internationally recruited officers. Global Development Network (GDN) In respect of its official purchases in New Delhi and personal 27 purchases of its internationally recruited officials. South Asia Regional Delegation of International Federation of Red Cross and Red Crescent Societies in N 28 Delhi - In respect of official purchases. Borlaug Institute of South Africa (BISA), New Delhi for VAT, exemption /refund for official purchases by and for personal purchases of its diplomats. 29 Minimum Invoice value eligible for refund shall be Rs. 1500/-. 30 United Nations Economic and Social Commision for Asia and Pacific (UNESCAP-SSWA), New Delhi.

Canteen Stores Department (CSD) of the Ministry of Defence, Government of India for purchase of goods other than 2 those mentioned at Annexure below for resale in Delhi. ANNEXURE (1) (a) Motor Vehicles including chassis of motor vehicles and motor bodies, but not including tractors tyres, tubes, accessories, component parts and spare parts of motor vehicles. (b) Motor cycles, motor cycle combinations, motor scooters, motoretts, two wheelers and three wheelers. (2) (a)Refrigerators of the capacity above 170 litres. (b) Air-conditioning and other cooling appliances and apparatus excluding air coolers and water coolers. (c) All kind of cooking appliances, cooking ranges, microwave ovens and grilles (d) Vaccum cleaners, electrical and electronic air purifiers and dish washers. (e) Television sets, video cassette recorders, video cassette players, CD players, home theatres, video camera and camera of value exceeding Rs. 250. (k) Washing machines (l) Room air convectors and air circulators

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(3) Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machines but excluding mobile phone handsets. (4) Cinematographic equipments including cameras, projectors and sound recording and reproducing equipment and spare parts, component parts and accessories required for use therewith and lenses, films and cinema carbons. (5) Foreign made watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof. (6) All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories ther but not including 12 bore shot-gun ammunition. (7) Cigarette cases and lighters. (8) Typewriters, tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines, te printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof. (9) Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof. (10) All type of cutlery including knives, forks and spoons. (11)(a) All goods made of glass including glassware, but not including glass and bangles, optical lenses, glass tumblers mirrors. (b)utensils, kitchenware and tableware made of glass or chine clay. (c) glazed earthenware (d)Chinaware including crokery. (12) Picnic set sold as a single unit. (13) Iron and steel safes and almirahs. (14) (a)Light Diesel oil/high speed Diesel (b)Kerosene oil sold through modes other than fair price shop. (15) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum. (16) Leather goods, excepting footwear, belts and sports articles made of leather. (17) Furniture including iron and steel and moulded furniture, but excluding wooden furniture. (18) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or pla foam or other synthetic foam. (19) Furs and skins with fur and articles made therefrom including garments made thereof. (20) . Articles made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant, Utensils, kitchen wares and table wares made up of stainless steel. (21) Plastic, PVC, celluloid, bakelite and rubber goods and goods made of similar other substances but not including domestic goods having maximum retail price inclusive of all taxes up to two hundred rupees per item. (22) Fireworks including coloured matches. (23) Lifts and elevators of all kinds. (24) (a) all types of glazed & vitrum tiles, mosaic tiles and ceramic tiles. (b) All types of laminated sheets such as Sunmica,Formica etc. (25) Carpets of all kinds. (26) Weatherproofing compounds. (27) Ivory articles. (28) All kinds of marble, granite and their tiles. (29) Sandalwood and Oil thereof. (30) Meat,fish, fruits and Vegetables when sold in preserved form (31) Silk and garments made of silk but not including Sarees made of silk. (32) Musical instruments (33) Synthetic Gems.

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(34) Spark plugs. (35) Adhesives. (36) Oxygen and Gases. (37) Aeronautics including aeroplanes, ground equipments their accessories and parts. (38) All types of sanitary goods, sanitary wares and fittings. (39) Paints and colours. (40) Pan Masala and Gutkha. (41) All kinds of preserved food articles when sold in sealed containers. (42) Lubricants including all kinds of non petroleum lubricants. (43) Imported Vanaspati Provided that the items mentioned at Sl. Nos. 11,13,15, l8 in the annexure above referred to, the Canteen Stores Department (CSD) shall claim the refund @ 8.5 paise per rupee of input tax for the said items.

3 Indian Red Cross Society, Delhi for purchases other than those for personal use of officers/officials.

4 St. John Ambulance Association (India), Delhi for purchases other than those for personal use of officers/officials. Confederation of Indian Industry, Delhi in respect of purchases as per following details, for a period from 16th Augu 5 2010 to 30th October, 2010:-

S. No. Item Description Amount (VAT inclusive) Rs. 1 Plywood 8,85,000/2 EPS Sheets (Thermocol) 2,28,000/3 GI pipes 1,70,000/4 Steel Sariyas 3,50,000/5 J Hooks 1,50,000/6 Community Tents (2 no.) 69,300/subject to the condition that these items are not sold and are used in the relief work for the victims of flash floods in Leh and further subject to furnishing of certificate in the following format:CERTIFICATE

Certified that the goods covered by invoice(s) bill(s)/ cash memo(s) (dealer wise details) mentioned below which were purcha by the Confederation of Indian Industry, Delhi, during the period from 16th August, 2010 to 30th October, 2010 have not bee sold and have been used in the relief work for the victims of flash floods in Leh: DESCRIPTION OF GOODS PURCHASED Name of the supplying S. No. dealer TIN of the supplying dealer Invoice(s) / Bills(s) / Descriptio Cash memo(s) No. / n of goods Date purchased Amount (Rs.) VAT paid (Rs.)

Total amount (Rs.) _________________ Total VAT (Rs.)____________________ www.allindiavat.com

_____________________ (Signature of the Tehsildaar / S.D.M. / an officer of the equivalent rank, with stamp) Date_____________________

Vivekananda Kendra, Delhi Branch in respect of payments made, for its construction project at Chanakya Puri, New De to M/s. V. K. Constructions, Rajouri Garden, New Delhi for their construction contracts including fire fighting, plumbin sanitation and to M/s Goel & Associates, Chattarpur, New Delhi for their contracts regarding electrical works during th 6 period 01.04.2005 to 31.12.2006.

7 Constitution Club, AB-97, Shahjahan Road, New Delhi in respect of purchases meant for its renovation and up-gradatio Delhi Metro Rail Corporation (DMRC) for carrying out its 'Mass Rapid Transport System' (MRTS) project in Delhi in resp 8 of purchases made by it till 31st March, 2010. Chetanalaya, 9-10, Bhai Vir Singh Marg, New Delhi-110001 in respect of purchases, costing up to a maximum of sixty f 9 lakh rupees, for its project for reconstruction of the Mother Teresa's Home at Kashmere Gate, Delhi.

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ANIZATIONS LISTED BELOW AND THEIR EM FOR OFFICIAL OR PERSONAL USE

the Republic of Albania in New Delhi

official purchases of the Mission/Posts

ds, petrol, diesel and other fuel.

he Republic of Benin in New Delhi and

the Republic of Burundi in New Delhi

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vour of official purchases of its Embassy

exemption/refund of VAT in respect of

al and personal purchases of goods ce value eligible for refund shall be

ffice furniture, vehicles, functional ernet, fuel and household items for the nce of vehicles other than the Flag Car

on / refund of VAT will be Rs. 9500/-

ead of Mission / Head of Post) ehicles. on / refund of VAT will be Rs. 9500/-

nd personal purchases of its diplomats. n / refund of VAT in respect of the

mission of the Republic of Gambia in

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on/refund of VAT in respect of

for exemption /refund will be ar,

d stuff and tobacco products.]

al purchases by it and for personal

e VAT exemption is Rs.1,500 per

the VAT exemption is Rs.5,300 per

public of Mali in New Delhi and 00/-

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mission and personal purchases of its

n / refund of VAT in respect of the

purchases by it and for personal

1.01.2013.

ficial purchases by it and for personal

use of the High commission/Consulate

ter, Electricity and Cooking Gas

use. www.allindiavat.com

official purchases by it and for personal

01.01.2013.

in favour of official purchases of its

6.05.2013.)

he Republic of Togo in New Delhi and e be Rs. 1500/-

AS - FAO

NIZATION (UNESCO)

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STAN (UNMOGIP)

NOLOGY (ICGEB)

ION (USAID)

RISAT)

for VAT exemption/refund on official ficers. ses in New Delhi and personal

ross and Red Crescent Societies in New

on /refund for official purchases by it

(UNESCAP-SSWA), New Delhi.

a for purchase of goods other than

t including tractors tyres, tubes,

heelers and three wheelers.

olers and water coolers.

home theatres, video camera and

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uipment and fax machines but

g and reproducing equipment and s, films and cinema carbons. ponent parts, spare part and

mponent parts and accessories thereof

anking and addressing machines, telee parts and accessories thereof. accessories thereof.

gles, optical lenses, glass tumblers and

s but not including tooth brush,

n furniture. cles made from foam rubber or plastic

thereof. ruments or parts of industrial steel. her substances but not including ed rupees per item.

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arts.

eferred to, the Canteen Stores said items.

f officers/officials.

personal use of officers/officials. etails, for a period from 16th August,

mount (VAT inclusive) Rs. 5,000/8,000/0,000/0,000/0,000/300/he victims of flash floods in Leh and

entioned below which were purchased o 30th October, 2010 have not been

Total Bill amount (Rs.)

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n project at Chanakya Puri, New Delhi, acts including fire fighting, plumbing, regarding electrical works during the

nt for its renovation and up-gradation. tem' (MRTS) project in Delhi in respect

costing up to a maximum of sixty five mere Gate, Delhi.

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SCHEDULE VII (See section 9) List of non-creditable goods Sr. No. 1

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SCHEDULE VII (See section 9) List of non-creditable goods Description of the dealer Subject to clauses 2 and 3 of this Schedule, the following goods shall be "non-creditable goods" for the purposes of this Act: (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, kerosene, LPG, CNG, PNG and 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; (vii) Air conditioners, ari conditioning plants or units other than those used for Manufacturing purposes; air coolers, fans and air circulators;" and (viii) Tobacco in any form and tobacco products. (ix) Office equipments, furniture, carpets, stationery items, advertisements, 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 mixing machines and other similar machineries; (xiii) Goods for personal consumption or for gifts; (xiv) Goods purchased and accounated for in business but utilised for the facility to the employees; and (xiv) Goods used for construction of or incorporation in civil structures and Immovable goods or properties not constituting part of the works contracts; Any entry in clause 1 (other than item (ii), (xiii), (xiv) and (xv) shall not to be treated as non-creditable goods if the Item is purchased by a registered dealer for the purpose of resale in an unmodified form or use as raw material for processing or manufacturing of goods, in Delhi, for sale by him in the ordinary course of his business. Fuel Item (ii) of clause 1 shall not be treated as non-creditable goods if the purchaser is licensed as a dealer in fuel products and purchases the fuel in commercial quantities for resale.

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