WHEREAS the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do.

Now, therefore, in exercise of the powers conferred by the Section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following amendments in the First Schedule appended to the said Act, namely:-

AMENDMENTS

In the First Schedule appended to the said Act:-

(i) For the entry at Sl. No.20, the following entry shall be substituted, namely:-

"20. Bangles made of shell, glass, lac or plastic.";

(ii) in the entry at Sl. No.24, after the words "frozen;" and before the words "eggs and livestock", the words "poultry," shall be inserted.

(iii) the entry at Sl. No.34 the following entry shall be substituted, namely:-
"34. Bread (branded or unbranded).";

(iv) for the entry at Sl.No.35, the following entry shall be substituted, namely :-
"35. Common Salt (processed or unprocessed)." ;

(v) after the existing entry at Sl. No. 36, the following entries shall be inserted, namely:-

"37. Compressed Natural Gas (CNG)
38. Rakhi. 39. Handmade safety matches.
40. Idols made of clay.
41. Clay lamps
42. Murmuralu, pelalu, atukulu, puffed rice commonly known as muri, chira, murki etc., poha,, murmura and lai.
43. Muddhas made of sarkanda, phool byhari/jharoo
44. Coconut in shell and separated kernel of coconut.
45. Religious Pictures not for use as calendars.
46. Paddy, rice, wheat and pulses.
47. Khandsari including Sugar but not including imported sugar in all forms.
48. Textiles but not including imported varieties of textiles.
49. Tobacco excluding gutkha and imported varieties of tobacco.

This notification shall come into force with immediate effect.