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 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 Third Schedule appended to the said Act, namely:-
AMENDMENTS
In the Third Schedule appended to the said Act-
"6. All utensils including pressure cookers/pans except utensils made of precious metals";
"9. Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements";
"12. Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof";
"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";
"20. Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, chemical fertilizers, pesticides, weedicides and insecticides";
"25. Edible oils and oiled cake.";
"31. Fried and roasted grams";
"32. Edible varieties of rub gur";
"46. Napa slabs (rough flooring stones) & Shahabad stones";
"50. Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof";
"51. Plastic footwears including moulded plastic footwear and hawai Chappal and straps thereof";
"56. Railway coaches, engines, wagons and part thereof";
"57. Readymade garments but not including those made of khadi.";
"61. Sewing machines, its parts and accessories.";
"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.";
"73. Umbrella, its parts and accessories thereof except garden Umbrella";
"76. Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpeners";
"77. Processed meat, poultry, fish and processed or preserved vegetables and fruits, etc. including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit jus whether in sealed container or otherwise";
"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";
(i) the words "gola," and the words "seik narial," occurring after the words "khumbha and guchchi" and before the words "gole ka burada" and after the words "gole ka burada" and before the words "til" shall respectively be omitted;
(ii) after the words "kesar" occurring at the end, the words "dry fruits" shall be inserted;
"83. Plastic granules, plastic powder and master batches";
"84. Industrial inputs as specified at Part-A of this notification";
"85. Sweetmeet and Halwai items as notified by this Government vide Notification No. F.4(18)/77-Fin. dated the 27th Feb. 1978, that is to say-
2. Karachi Halwa (Pista)
3. Halwa Karachi (Badam)
4. Halwa Habshi (Egyptian)
5. Halwa Soft
6. Halwa Akharot
7. Halwa Sohan (Walnut)
8. Halwa Sohan Special ( Dudhiya)
9. Halwa Suji
10. Halwa Moong
11. Halwa Gajar
12. Halwa Bombai
13. Halwa Dipak
15. Laddu Besan
16. Laddu Moong
17. Laddu Green Gram
18. Laddu Moti Choor
19. Laddu Khoya
20. Laddu Suji
21. Laddu Bundi
22. Laddu Maithi
23. Laddu Cholai
24. Laddu Til
25. Laddu Nishasta
26. Laddu Mohan
27. Paira Khoya
28. Paira Mathura
30. Petha Angoor
31. Petha Gandhari
32. Petha Pan
33. Petha Cream Roll
34. Annanas
36. Parval
37. Likma Malai
38. Gileri Khurchan
39. Khoya Petha
40. Khoya Makhan Bara
41. Khoya Malpura
42. Milk Maisu
43. Malai Roll
44. Long Lata
45. Khurchan
46. Malai Tikka
47. Kalakand
48. Milk Tikki
49. Milk Cake
50. Barfi (Coconut)
51. Mango Sweet
52. Gulab Kand
53. Dar Bahisat
54. Barfi Pista
55. Barfi Badam
56. Barfi Moong
57. Barfi Khoya
58. Barfi Kesar Pak
59. Barfi Chocolate
60. Barfi Akharot
61. Barfi Standard (Pista Badam)
62. Barfi Moti Pak
63. Barfi Gajjar
64. Barfi Paitha
65. Barfi Ghiya
66. Barfi Besan
67. Barfi Angoor
68. Barfi Kashmiri
69. Barfi Dal Chak
70. Barfi Khir Mohan
71. Barfi Kala Jaman
72. Barfi Rasgulla Sukh
73. Rasgulla
74. Orange Rasgulla
75. Cham Cham
76. Dil Bahar
77. Ras Mehuri
78. Ras Bhari
79. Chhaina Murgi
80. Ras Malai
81 Raj Bhog
82. Malai Chop
83. Suriya
84. Pinni Dal Urd
85. Lachha Ghiya
86. Sohar Papri
87. Imarti
88. Maisu Pak
89. Balu Shahi
90. Makhan Bara
91. Nan Khatai of Besan
92. Nan Khatai of Suji
93. Phaini
94. Ghaivar
95. Andarse
96. Andarse ki Goli
97. Khajle
98. Malpua Suji
99. Malpua of Atta
100. Jalebi
101. Bundi
102. Guldana
103 Dil Khushal
104. Patisha
105. Khajur
106. Pinni Nishasta
107. Dhinda
108. Samosa Sweet
109. Chandrakala
110. Rasgulla Moong
111. Khera Patti
112. All Kinds of Gajak
114. Pista
115. Akharot
116. Chilgoza
117. Kharbuza seeds
118. Ratira
119. Kadu seeds
120. Seem seeds
121. Dal Biji
122 Potato Chips
123. Mongra
124 Dal Moong
125. Kabli Chana
126. Samosa
127. Dal Masoor
128. Saib
129. Namak Para
130 Lachha Alu
131. Mathri
132. Mathri Bengali
133. Mathri Rewa
134. Mathri Punjabi
135. Mathri Sonth
136. Tikkia Sonth
137. Khasta Kachori
138. Bairwari
139. Puri
140 All kinds of Pakoras
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 and plastics.
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. Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares.
112. Hing (Asafoetida).
113. Fly ash.
114. 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.
115. Spectacles, parts and components thereof, contact lens & lens cleaner.
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. Plastic and tin containers including barrels.
119. Buffing material and metal polish.
120. Paraffin wax of all grades/standards other than food grade standards including standard wax and slack wax.
121. Industrial perfumes and its concentrates.
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. Misri, patasha as part of prasad.
127. Sattu.
128. Handicrafts.
129. Cart driven by animals.
130. Chicken products.
131. Kirpan.
132. Prasadam by religious institutions.
133. Sacred Thread.
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."