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Delhi Value Added Tax Act, 2004-Schedule
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THE FIRST SCHEDULE

(See section 6)

List of Exempted Commodities

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.
4 Betel leaves
5 Books, periodicals and journals including maps, charts and globes
6 Charakha, Ambar Charakha, handlooms and handloom fabrics and Gandhi Topi.
7 Charcoal
8 Coarse grains other than paddy, rice and wheat
9 Condoms and Contraceptives
10 Cotton and silk yarn in hank and cone.
11 Curd, Lussi, butter milk and separated milk.
12 Earthen pot
13 Electricity energy
14 Fire wood except casurina and eucalyptus timber.
15 Fish net, fish net fabrics & fish seeds, prawn/shrimp seeds
16 Fresh milk and pasteurized milk
17 Fresh plants, saplings and fresh flowers
18 Fresh vegetables and fruits.
19 Garlic and ginger
20 All bangles except those made of precious metals
21 Blood including blood components.
22 Indigenous handmade musical instruments
23 Kumkum, bindi alta and sindur
24 Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair.
25 National Flag.
26 Organic manure, fertilizers, bio-inputs like bio-fertilizers, micro-nutrients and plant growth promoters.
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, geometry boxes, colour boxes, crayons, 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 and 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.

37 Compressed Natural Gas (CNG) for use in the Transport Sector.
38 Rakhi
39 Hand made safety matches
40 Idols made of clay
41 Clay lamps
42 Murmuralu, pelalu, autukulu, puffed rice commonly known as muri,chira,murki etc, poha, murmura and lai
43 Muddhas made of sarkands, phool buhari/jharoo.
44 Coconut in shell and separated kernel of coconut
45 Religious pictures not for luse as calendars
46 Paddy, rice wheat and pulses
47 Khandsari including imported sugar in all forms.
48 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.

49 Omitted w.e.f. 01-04-2011
50 Atta, maida, besan and suji
51 Rassi ban and newas
52 Mid day meal supplied by agencies approved by the Govt. and local bodies to schools run by GNCTD or local bodies.
53 Khadi ready made garments, bags and made-ups
54 All seeds other than oil seeds.
55 Gur & Jaggery.
56 Items covered under PDS (except kerosene)
57 Items under customs bond for re-export after manufacturing or otherwise
58 Pappad and Vadi.
59 Lac/shell-lac
60 Plastic waste.
61 Scrap glass/scrap glass bottles.
62 Motion picture distribution when treated as right to use goods.
63 Natural gas sold to Delhi based agencies engaged in the production of CNG for sale in Delhi for use in the Transport Sector.
64 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.
65 Leaf plates and cups.
66 Paper waste.
67 Incense sticks commonly known as agarbati, dhup kathi or dhup bati.
68 Deferiprone and Desferrioxamine.
69 All types of footwear having MRP up to Rs. 500/- provided that the MRP is indelibly marked or embossed on the footwear itself.
70 Hawan samagri, Roli, Sacred Thread, Kirpan, Prasadum by religious institutions and Misri, Patasha as part of Prasad.
71 Tri-cycle meant for use by persons with disability.
72 Blood filters and blood bags
73 Omitted w.e.f.1.4.10.
74 Kerosene stoves, Lanterns and Petromax and their spares.
75 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
78 Sanitary napkins for use by females provided the M.R.P. is equal to Rs.20/-or less than Rs. 20/- per pack and a single pack contains at least 8 units
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