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
|
|
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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