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 First Schedule appended to the said Act, namely:-

AMENDMENTS

In the First Schedule appended to the said Act-

(1) for the entry at serial No. 1, the following entry shall be substituted, namely:-

"1. for the entry at serial No. 1, the following entry shall be substituted, namely:-

Manually operated or animal driven agricultural implements, their spare parts, components and accessories.";

(2) for the entry at serial No. 58, the following entry shall be substituted, namely:-

"58. Pappad and Vadi.";

(3) after the entry at serial No. 64, the following entries shall be inserted, namely:-

"65. Leaf plates and cups.
 66. Paper waste.
 67. Incense sticks commonly known as agarbati, dhup kathi or dhup bati."

This notification shall come into force with immediate effect.