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Delhi Value Added Tax Act, 2004-Schedule
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Body

THE THIRD SCHEDULE

(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 accessories.
2 All equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) etc.
3 All intangible goods like copyright, patent, rep license, goodwill etc.
4 All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles.
5 All types of yarn other than cotton and silk yarn in hank and sewing thread.
6 All utensils and cutlery made of metals (including pressure cookers/pans) except those made of precious metals
7 Arecanut powder and betel nut
8 Bamboo
9 Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements.
10 Beedi leaves
11 Beltings
12 Bicycles having M.R.P. above Rs.3,500/=, cycle rickshaws and parts including tyres and tubes thereof.
13 Bitumen
14 Bone meal
15 Omitted
16 Drugs & Medicines including vaccines, syringes and dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade.
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
20 Omitted w.e.f. 1.4.2010
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, textiles, tobacco and Liquefied 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 pertaining to declared goods, as defined from 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

25 Edible oils and oiled cake.
26 Electrodes and welding equipments.
27 Exercise book, graph book and laboratory note book
28 Ferrous and non-ferrous metals and alloys thereof including their sheets, foils and extrusions. Non-ferrous metals include aluminium, copper, zinc etc.
29 Fibers of all types and fiber waste
30 Flour etc.
31 Fried and roasted grams.
32 Edible varieties of rub gur.
33 Hand pumps and spare parts
34 Medicinal Herbs including lamla, harrad, bahera, sikakai, katha, supari,rattanjot and khusk pudina, bark, dry plant, dry root commonly known as jari booti and dry powder
35 Hose pipes
36 Hosiery goods
37 Husk and bran of cereals
38 Ice
39 Omitted.
40 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)
41 Computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, Mobile phone and all mobile accessories costing upto rupees ten thousand.
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 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.

 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 terminate, micro processor for automatic data processing machines of heading No.8471, reconditioned components of computers, net work 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 Omitted w.e.f.21-06-2012. 8504
8 Permanent magnet and articles intended to become permanent magnet (ferrites). 8517
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-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. 8518
10 Microphones, multimedia speakers, headphones, earphones and combined microphones / speakers 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 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. 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, antennas 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 phentiometers), 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 oscillioscopes, 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 notifiation 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 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
43 Omitted
44 Omitted
45 Newars
46 Napa slabs (rough flooring stones) & Shahabad stones.
47 Ores and minerals
48 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 fittings thereof.
51 All types of footwear as are specifically not covered by any other entry of any of the Schedules to the Act.
52 Printed material including diary, calendar.
53 Printing ink excluding toner and cartridges
54 Omitted
55 Pulp of bamboo, wood and paper
56 Railway coaches, engines, wagons and part thereof.
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 mathces
60 Omitted
61 Sewing machines, its parts and accessories.
62 Ship and other water vessels
63 Silk Fabrics including silk sarees but excluding handloom silk unless covered by Additional Excise Duty.
64 Skimmed milk powder and UHT milk.
65 Solvent oils.
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
68 Starches, glues and adhesives.
69 Omitted
70 Tamarind
71 Tractors, threshers, harvesters and attachments and parts thereof
72 Transmission towers
73 Umbrella, its parts and accessories thereof except garden Umbrella.
74 Vanaspati (Hydrogenated vegetable oil)
75 Vegetable oil including gingili oil and bran oil
76 Writing instruments costing upto rupees one thousand per piece.
77 Processed meat, poultry, fish and processed or preserved vegetables and fruits, including fruit jams, jelly, pickle, fruits squash, paste, fruit 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 items namely ararote, kala namak, heeng, aam papar, mushrum, khumba and guchchi, goley ka burada, til, rai, postdana, mungagali dana, sabudana, mehendi patti, pisi mehendi, dry fruits.
82 All types of School Bags.
83 Plastic granules, plastic powder and master batches.
84 Industrial inputs as specified at Part-A of this notification.
85 (a) Sweets and Namkeens.

(b) 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 this notification.
87 Cottage cheese.
88 Non-mechanized boats used by fisherman for fishing.
89 Refractory monolithic.
90 Wooden crates.
91 Nuts bolts, screws and fasteners.
92 Medical equipment/devices and implants.
93 Clay including fire clay, fine china clay and ball clay.
94 Toys excluding electronic toys.
95 Honey.
96 Combs.
97 Insulators.
98 Cups and glasses of paper.
99 Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials)
100 Coal tar.
101 Computer stationery.
102 Writing ink.
103 Rice bran.
104 Bio-mass briquettes.
105 River sand and grit.
106 Wet dates.
107 Khoya/khoa.
108 Porridge.
109 Imitation jewellery.
110 Feeding bottle nipples.
111 Omitted w.e.f 14th May, 2007
112 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 and 63.06.

(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, other than handloom furnishings.

(c) Suitings having sale price of more than Rs. 500/- per meter.;

115

(i) w.e.f. 11.05.2005 to 10.06.2013 : Spectacles, Sunglasses, parts and components thereof, contact lens and lens cleaner and
(ii) w.e.f .11/06/2013 : Spectacles, parts and components thereof, contact lens and lens cleaner but not including Sunglasses, its parts and components
116 Jute and all kind of jute products including natural, dyed and bleached, diversified, plain and laminated jute products.
117 Imported textiles and fabrics.
118 Omitted w.e.f. 1.4.2010
119 Buffing material and metal polish.
120 Wax of all kinds not covered by any other entry of any Schedule
121 Industrial perfumes and its concentrates (HSN 33.02).
122 Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates.
123 All CDs and DVDs, whether recorded or unrecorded.
124 Willow vicker.
125 Mekhla chaddar.
126 Omitted w.e.f. 21-06-12
127 Sattu.
128 Handicrafts.
129 Cart driven by animals.
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 Tapioca.
135 Mat locally known as madhur, madhur kathi or cyperus.
136 Rattan, reed (in malayalam).
137 Plantain leaves.
138 Coconut fibre.
139 Chalk stalk.
140 Bamboo mating.
141 Animal shoe nails.
142 Husk including ground nut husk.
143 Appalam, vadam & vathal.
144 Unprocessed green leaves of tea.
145 Leaf plates and cups pressed or stitched.
146 Agate.
147 Takhti.
148 Beehive.
149 Gamosha.
150 Bukhari.
151 Loi.
152 Pattu.
153 Gabba.
154 Kangri.
155 Quandakari.
156 Sabai grass and rope.
157 Sirali, bageshi, barroo, date leaves, baskets, made of bamboo.
158 Mat sticks and reed obtainable from cyperus kathi, mutha.
159 Candles.
160 Non-conventional Energy Devices.
161 Unbranded Goli and Toffi.
162 Coated abrasives viz., grinding discs, coated emery cloth, waterproof emery paper, emery belts and rolls, emery wheels (made from natural or artificial powder or grain) and bonded abrasives viz., grinding wheel and like bonded abrasives of different shapes for grinding, sharpening, polishing and cutting.
163 Omitted w.e.f. 21-06-12
164 All 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.
165 Omitted w.e.f. 1.4.2010
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. 1.4.2010
169 Wood and Timber.
170 Insulating varnish.
171 Omitted w.e.f. 1.4.2010
172 Winding wires and Strips
173 Ammeter, KWH meter, Voltmeter
174 Insulating materials, Insulator
175 Jointing materials
176 Circuit breakers, HRC fuse, Thermostat
177 Electrical relays and Single phasing Preventors and Timers
178 Cocoa and Coffee including coffee beans
179 Omitted w.e.f. 1.4.2010
180 Liquefied Petroleum Gas (LPG) other than for domestic use and Piped Natural Gas (PNG).
181 Desi Ghee.
182 Omitted w.e.f. 1.4.2010
183 Compact Fluorescent Lamp and Electronic Chokes (Bureau of Indian Standards certified or star rated by Bureau of Energy Efficiency), LED lights.
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 conditions specified in entry No. 1 of the Fifth Schedule to the Delhi value Added Tax Act, 2004, the following goods sold by Canteen Stores Department.

(i) (a) All Goods made of glass including, glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrers.

(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, toothpaste, tooth powder and kumkum.

(iv) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam.

188 Omitted W.e.f. 07-12-2011
189 Omitted W.e.f. 01-04-2011
190 E-Rickshaw, Battery operated vehicles and Hybrid Automobiles operated on Battery and Fuel
191 All kinds of Marble.