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

(See section 4)

Sr. No. COMMODITY Rate of Tax
1 Petroleum Products [other than Petrol, (Motor Spirit), Diesel, Aviation Turbine Fuel, Liquid petroleum gas, piped natural gas, Compressed Natural Gas, Wax and Kerosene] such as

(i) Naphtha

(iii) Lubricants;

(iii) Furnace Oil;

(iv) Mixture and combination of above products.

Twenty paise in the rupee
2

(i) Liquor (Foreign and Indian Made Foreign liquor) for consumption "off" the premises (under Excise Policy, 2021-22, from Wholesaler to retailer w.e.f. 10.11.2021) 01 paise in the rupee
(ii) a. Liquor (Foreign and Indian Made Foreign liquor) for consumption "off" the premises, by retailer: - Till 16.11.2021. 25 paise in the rupee
(ii) b. w.e.f. 17.11.2021 01 paise in the rupee
(iii) Liquor (Foreign and Indian Made Foreign liquor) for consumption "on" the premises (Hotels, Clubs and Restaurants) 25 paise in the rupee
3 Country Liquor 25 paise in the rupee
4 Narcotics (Bhaang). Twenty paise in the rupee
5 Molasses. Twenty paise in the rupee
6 Rectified Spirit. Twenty paise in the rupee
7 Lottery Tickets. Twenty paise in the rupee
8 Brake Fluid. Twenty paise in the rupee
9 Un-manufactured tobacco, tobacco and tobacco in products in all forms such as cigarettes (irrespective of form and length), chewing tobacco, gutkha, cigars, hooka; tobacco, khaini, zarda, surti, bidis etc. Twenty paise in the rupee
10 Aerated Drinks Twenty paise in the rupee
11 Omitted w.e.f. 10-05-2016  
12 Petrol (Motor Spirit) 19.40 paise in the rupee
13. Diesel (High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil) 16.75 paise in the rupee
14 Aviation Turbine Fuel (ATF) not covered by any other entry of any of the Schedules 25 paise in the rupee