Tuesday, February 7, 2012

THE THIRD SCHEDULE TO DELHI VAT (See section 4) List of Goods Taxed at 4%


THE THIRD SCHEDULE TO DELHI VAT
 (See section 4)
List of Goods Taxed at 4%
Sl. No.
COMMODITY
[1]1
Agricultural implements not operated manually or not driven by animal, their spare parts, components and accessories.
2
All equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) etc.
3
All intangible goods like copyright, patent, rep license, goodwill etc.
4
All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles.
5
All types of yarn other than cotton and silk yarn in hank and sewing thread.
[2]6
All utensils including pressure cookers/pans except utensils made of precious metals.
7
Arecanut powder and betel nut.
8
Bamboo.
[3]9
Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements.
10
Beedi leaves.
11
Beltings.

Sl. No.
COMMODITY
[4]12
Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof.
13
[5][****]
14
Bone meal.
15
****
[6]16
Drugs & medicines including vaccines, syringes and dressings, medicated ointments produced under a drugs licence, light liquid paraffin of IP grade.
[7]17
Castings including all metal castings.
18
Centrifugal, monobloc and submersible pumps and parts thereof.
19
Coffee beans and seeds, cocoa pod, green tea leaf and chicory.
[8]20
Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides,  chemical fertilizers, pesticides, weedicides and insecticides.
21
Coir and coir products excluding coir mattresses.
22
Cotton and cotton waste.
23
Crucibles.
24
Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar [9][, textiles] and tobacco.
[10]25
Edible oils and oil cake.
[11]26
Electrodes and welding equipments.
27
Exercise book, graph book and laboratory note book.
28
Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those.
29
Fibers of all types and fiber waste.
30
****
[12]31
Fried and roasted grams.
[13]32
Edible varieties of rub gur.
33
Hand pumps and spare parts.
34
Medicinal Herbs including Amla, Harrad, Bahera, Sikakai, Katha, Supari, Rattanjot & Khusk Pudina, Bark, Dry Plant, Dry Root commonly known as jari booti and dry flower.
35
Hose pipes.
36
Hosiery goods.
37
Husk and bran of cereals.
38
Ice.
39
[14][***]
40
Industrial cables (High voltage cables, [15][XLPE Cables], jelly filled cables, optical fibres)
41
[16][****] Computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, cellular phones and accessories

[17][41A
Information Technology products as per the description in column (2) below, as covered under the headings, or sub-headings mentioned in column (3), as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986)

Serial
No.
Description
Central
Excise
Tariff
 Heading
(1)
(2)
(3)
1
Automatic Typewriter and word processing machines.
8469
2
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.
8470
3
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 processing 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 central 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, input units, output units. Teletypewriter, Data entry terminal, Line
printer, Dot matrix printer, Letter quality daisy wheel printer, Graphic printer, Plotter, Laser jet printer, Key board, Monitor, storage units, floppy disc drive.
Winchester / 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).
8471
4
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 terminals, micro processor for automatic data processing machines of heading No. 8471, reconditioned components of computers, network access controllers.
8473
5
DC Micro motors / Steppers motors of an output not exceeding 37.5 Watts.
8501
6
Parts of goods specified in heading No. 8501
8503
7
[18][Uninterrupted Power Supplies (UPS), Inverters  and their parts.]
8504
8
Permanent magnet and articles intended to become permanent magnet (ferrites).
8505
9
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-25pads, High Bit Rate Digital Subscriber Line System (HDSL) Digital loop carrier system (DLC), synchronous digital hierarchy system (SDH), ISDN Terminals Subscriber End Equipment, ISDN Terminal Adapters and parts of the equipments covered by this heading.
8517
10
Microphones, multimedia speakers, headphones, earphones and combined microphones/ speaker sets and their parts.
8518
11
Telephone answering machines.
8520
12
Parts of telephone answering machines.
8522
13
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 video cassettes ¾” U-matic and 1” video cassettes/tape ½” video cassettes suitable to work with betacam / betacam SP/M-II S-VHS/Digital S type VCR, 8mm video tapes / cassettes in finished form, 6.35mm (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.
8523
14
Software including Information Technology software on any media, video compact disc of educational nature, other video compact discs and digital video discs.
8524
15
Transmission apparatus (other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras).
8525
16
Radio communications receivers, radio pagers.
8527
17
(1) Aerials, antennae and their parts.
(2) Parts of goods specified in heading No. 8525 and 8527.
8529
18
LCD panels, LED panel and parts thereof.
8531
19
Electrical capacitors, fixed variable or adjustable (preset) and parts thereof.
8532
20
Electrical resistors (including rheostats and potentiometers), other than heating resistors.
8533
21
Printed circuits.
8534
22
Switches, connectors and relays for upto 5 amps at voltage not exceeding 250 volts, electronic fuses.
8536
23
Data/Graphic Display tubes, other than TV picture tubes and parts thereof.
8540
24
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.
8541
25
Electronic integrated circuits and micro assemblies.
8542
26
Signal generators and parts thereof.
8543
27
Optical fiber cables.
8544 70
28
Optical fiber and optical fiber bundles; optical fiber cables
9001 10 00
29
Liquid crystal devices, flat panel display devices and parts thereof.
9013
30
Cathode ray oscilloscopes, spectrum analysers, cross talk meters, gain measuring instruments, distortion factor meteres, psophometeres, network 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 Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this entry and the entry number 84 of this Schedule.

Note.- (2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the description in this entry and in entry number 84 is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then, only those commodities described in this entry and in the entry number 84 will be covered by the scope of this notification and other commodities though covered by the 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 against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.

Note.- (4) Where the description against any heading or sub-heading is shown as "other", then, the interpretation as provided in Note 2 shall apply.]
42
Kerosene oil sold through PDS.
[19]43
****
44
****
45
****
[20]46
Napa slabs (rough flooring stones) & Shahabad stones.
47
Ores and minerals.
48
****
49
Paper and newsprint.
[21]50
Pipes of all varieties including G.I. Pipes, C.I. Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof.
[22]51
Plastic footwears [23][(other than those specified in the First Schedule)] including moulded plastic footwears, hawai chappals and straps thereof.
52
Printed material including diary, calendar [24][***]
53
Printing ink excluding toner and cartridges.
54
****
55
Pulp of bamboo, wood and paper.
[25]56
Railway coaches, engines, wagons and part thereof.
[26]57
Readymade garments but not including those made of khadi.
58
Renewable energy devices and spare parts.
59
Safety matches other than hand-made safety matches.
60
[27][****]
[28]61
Sewing machines, its parts and accessories.
62
Ship and other water vessels.
[29]63
Silk fabrics including silk sarees but excluding handloom silk unless covered by Additional Excise Duty.
[30]64
Skimmed milk powder and UHT milk.
[31]65
Solvent oils.
[32]66
All kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch.
67
Sports goods excluding apparels and footwear.
[33]68
Starches, glues and adhesives.
69
****
70
Tamarind.
71
Tractors, threshers, harvesters and attachments and parts thereof.
72
Transmission towers.
[34]73
Umbrella, its parts and accessories thereof except garden umbrella.
74
Vanaspati (Hydrogenated vegetable oil).
75
Vegetable oil including gingili oil and bran oil.
[35]76
Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpeners.



[36]77
Processed meat, poultry, fish and processed or preserved vegetables and fruits, [37][***] including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise.
78
Knitting wool.
79
Tea.
[38]80
Embroidery 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)
gizai.

Sl. No.
COMMODITY
81
Kirana items namely ararote, singhara, kuttu & their atta, kala namak, sendha namak, heeng, aam papar, mushrum, khumba and guchchi, [39][****] goley ka burada, [40][****] til, rai, postdana, magaj of all kind, mungafali dana, sabudana, roli, mehendi patti, pisi mehendi, kesar [41][, dry fruits].
82
School Bags having MRP upto Rs. 300.
[42]83
Plastic granules, plastic powder and master batches.


[1] Substituted vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(ii) 2404, dated 8th August, 2005 w.e.f. dated 8th August, 2005 for the words “Agricultural implements not operated manually or not driven by animal.”.
[2] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Aluminium utensils and enameled utensils”.
[3] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Bearings”.
[4] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Bicycles, tricycles, cycle rickshaws and parts”.
[5] Omitted vide No. F.101(328)/2005-Fin.(A/Cs)/255 dated 20th April, 2005 w.e.f. 20th April, 2005. Earlier read as “Bitumen”.
[6] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Drugs and Medicines including bulk drugs.”.
[7] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Castings”.
[8] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for “Chemical fertilizers, pesticides, weedicides and insecticides”.
[9] Inserted Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005.
[10] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Edible oils, oil cake and de-oiled cake”.
[11] Substituted vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(ii) 2404, dated 8th August 2005 w.e.f. dated 8th August 2005 for the word “Electrodes.”.
[12] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Fried grams”.
[13] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Gur, jaggery, and edible variety of rub gur”.
[14] Omitted vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(ii) 2404, dated 8th August 2005 w.e.f. dated 8th August 2005; earlier read as “Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati.”.
[15] Substituted vide Notification No. F.3(59)/Fin.(T&E)/2005-06 dated 30.11.2005 w.e.f. 30.11.2005 for the words “ELPE Cables”.
[16] The words “IT products including” omitted vide Notification No. F.101(348)/2005-Fin. (A/Cs)/(ii) 2404, dated 8th August 2005 w.e.f. dated 8th August 2005.
[17] Substituted vide Notification No. F.3(59)/Fin.(T&E)/2005-06 dated 30.11.2005 w.e.f. 30.11.2005 for the entry appended to this schedule as Annexure ‘A’
[18] Substituted vide Notification No. F.3(77)/Fin.(T&E)/2005-06/1434-1443 kha dated 14th March, 2006 w.e.f. 14th March, 2006 for the words “Uninterrupted Power Supplies (UPS) and their parts”.
[19] Omitted vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(ii) 2404, dated 8th August 2005 w.e.f. dated 8th August 2005; earlier read as “Leaf plates and cups.”.
[20] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Napa Slabs (Rough flooring stones)”.
[21] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Pipes of all varieties including GI pipes, CI pipes, ductile pipes and PVC pipes”.
[22] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Hawai Chappal and Plastic footwear”.
[23] Inserted vide Notification No. F.3(77)/Fin.(T&E)/2005-06/1434-1443 kha dated 14th March, 2006 w.e.f. 14th March, 2006.
[24] Omitted vide Notification No. F.3(59)/Fin.(T&E)/2005-06 dated 30.11.2005 w.e.f.   30.11.2005 earlier read as “etc.”.
[25] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Rail coaches engines and wagons”.
[26] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Readymade garments”.
[27] Omitted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005; earlier read as “Seeds”.
[28] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Sewing machines”.
[29] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Silk fabrics”.
[30] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Skimmed milk powder”.
[31] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Solvent oils other than organic solvent oil”.
[32] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies”.
[33] Substituted vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(ii) 2404, dated 8th August 2005 w.e.f. dated 8th August 2005 for the word “Starch.”.
[34] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Umbrella except garden umbrella”.
[35] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Writing instruments”.
[36] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Processed meat, poultry, fish and processed or preserved vegetables and fruits.”.
[37] Omitted vide Notification No. F.3(59)/Fin.(T&E)/2005-06 dated 30.11.2005 w.e.f. 30.11.2005 earlier read as “etc.”.
[38] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Embroidary and Zari items”.
[39] Omitted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005; earlier read as “gola,”.
[40] Omitted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005; earlier read as “seik narial”.
[41] Inserted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005.
[42] Substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2005 w.e.f. 11th May, 2005 for the words “Plastic granules”.

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