Delhi Value Added Tax Act, 2004 Notifications
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NOTIFICATION No.F.3(77)/Fin.(T&E)/2005-06/424-1433Kha Dated: 14th March, 2006

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 -

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

"2 Aids and implements used by handicapped persons, that is to say,

(i)	Orthopaedic or fracture appliances
(ii)	Artificial joints and Artificial parts of the body
(iii)	Frequency modulated hearing aid system used for hearing by handicapped persons
(iv)	Parts and accessories of hearing aids
(v)	Wheel chairs for invalids, whether or not mechanically propelled (including motorised) and their parts and accessories
(vi)	Braille typewriters whether electric or non electric
(vii)	Braille Paper"

(b) for the entry at serial No.21, the following shall be substituted, namely:-

"21. Blood including blood components."

"68. Deferiprone and Desferrioxamine.

69. Rubber/Plastic/Rexine footwear having MRP less than Rs.300/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself.

70. Hawan samagri."

This notification shall come into force with immediate effect.