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Delhi Value Added Tax Act, 2004-Schedule - HISTORY
THE SIXTH SCHEDULE : List of organisations who can claim refund

THE SIXTH SCHEDULE

(See section 41)

List of organisations who can claim refund

Sr. No. Description of the dealer
1. AFGHANISTAN
(a) H.E. Ambassador of Republic of Afghanistan.
(b) The Embassy of Republic of Afghanistan.
(c) The Diplomatic Officers (including their spouses) of the Embassy of Afghanistan.
2. AFRO-ASIAN RURAL RECONSTRUCTION ORGANISATION
3. ALGERIA
The Embassy of Democratic and Popular Republic of Algeria.
4. ANGOLA
The Embassy of Angola in New Delhi on the purchase made by the diplomats for Official and personal use.
5. APOSTOLIC NUNCIATURE
6. ARGENTINA
EMBASSY OF ARGENTINE REPUBLIC IN DELHI ON THE PURCHASER MADE BY ITS DIPLOMATS FOR OFFICIAL AS WELL AS PERSONAL USE.
7. ARMENIA
EMBASSY OF ARMENIA IN NEW DELHI ON THE PURCHASE MADE BY THE MISSION FOR OFFICIAL USE.
8. ASIAN AFRICAN LEGAL CONSULTIVE COMMITTEE,
NEW DELHI FOR ITS OFFICIAL USE.
9. ASIAN DEVELOPMENT BANK
10. AUSTRALIA
THE HIGH COMMISSION IN DELHI AND ITS DIPLOMATIC OFFICERS IN RESPECT OF PURCHASES MADE FROM BOUNDED STORES IN DELHI ONLY FOR THEIR OFFICIAL & PERSONAL USE.
11. AUSTRIA
(a) The Embassy of Austria in India (for sales intended for their official use).
(b) The Diplomatic Officers of the Embassy of Austria in India (for sales intended for their personal use).
12. BANGLADESH
(a) The High Commission for the Peoples Republic of Bangladesh in India.
(b) The Diplomatic Officers (including their spouses) of the High Commission for the Peoples Republic of Bangladesh in India.
13. BELARUS

The Embassy of Belarus in India. Purchases made for its diplomatic and administrative/technical personnel for official as well as personal use.

14. BELGIUM
(a) H.E. the Ambassador of Belgium in India
(b) The Embassy of Belgium in India.
(c) The Diplomatic Officers of the Belgium Embassy in India.
15. BHUTAN
(a) The Royal Bhutan Mission in New Delhi for sales intended for official use of Mission.
(b) The Representative of Bhutan in New Delhi for sales intended for personal use.
(c) The Diplomatic Officers of the Royal Bhutan Mission in New Delhi for sales intended for personal use.
16. BRAZIL
(a) The Embassy of the Federative Republic of Brazil in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of Federative Republic of Brazil in India.
17. BRITAIN
(a) The High Commission for Britain in India (all sales for official use).
(b) The Diplomatic Officers (including their spouses) of the High Commission for Britain in India (sales of imported goods from bonded stocks only).
18. BRUNEI DARUSSALAM
Embassy of Brunei Darussalam in Delhi on the purchases made by its Diplomats for Official as well as personal use.
19. BULGARIA
(a) H.E. the Ambassador of the Peoples Republic of Bulgaria in India.
(b) The Embassy of the Peoples Republic of Bulgaria in India.
(c) The Diplomatic Officers (including their spouses) of the Embassy of the Peoples Republic of Bulgaria in India.
20. CANADA

(a) H.E. the High Commissioner for Canadian in India.

(b) The Diplomatic Officers of the Canada High Commission.

(c) The Canadian High Commission

21. CENTRAL AFRICA
(a) The Embassy of the Central African Empire in New Delhi.(for sales intended for official use).
(b) The Diplomatic Officers (including their spouses) of the Embassy of the Central African Empire in New Delhi (for sales intended for their personal use).
22. CHINA
(a) H.E. the Chinese Ambassador in India.
(b) The Embassy of the Peoples Republic of China.
(c) The Diplomatic officers of the Chinese Embassy in India
23. COLUMBIA
The Embassy of Columbia in India
24. COMBODIA
(a) H.E. the ambassador of Combodia in India.
(b) The Embassy of Combodia in India.
(c) The Diplomatic Officers (including their spouses) of the Embassy of Combodia in India.
25. (A) OFFICIALS OF THE COMMISSION OF THE EUROPEAN COMMUNITIES FOR SETTING UP THEIR OFFICE.
(B) Personal of the delegation holding diplomatic status (other than Indian nationals and person permanently resident in India Employed by the said commission).
26. COMMON EDUCATIONAL MEDIA CENTRE FOR ASIA
Common Educational Media Centre on the purchase made for official use and by its President and Vice-President for personal use.
27. CONGO
The Congolese Embassy and their Diplomatic Officers.
28. CROATIA
Embassy of Croatia in New Delhi on the purchase made by its diplomats for official as well as for personal use of their officials.
29. CUBA
(a) The Embassy of the Republic of Cuba in India.
(b) The Diplomatic Officers (including their spouses) of the Republic of Cuba in India.
30. CYPRUS
(a) The Cyprus High Commission in New Delhi (for sales intended for official use)
(b) The Diplomatic Officers (including their spouses of the Cyprus High Commission in New Delhi (for sales intended for their personal use).
31.

CZECH REPUBLIC
Embassy of Czech Republic in New Delhi on the purchase made by its diplomats for official as well as for personal use of their officials.
32. DENMARK
(a) The Royal Danish Embassy in India.
(b) The Diplomatic Officers (including their spouses) of the Royal Danish Embassy in India.
33. DOMINICA
(a) The High Commission for the Commonwealth of Dominica (for its official purchases).
(b) The Diplomatic Officials of the High Commission for the Commonwealth of Dominica(for their personal use).
34. EGYPT
(a) The Embassy of the Arab Republic of Egypt in India
(b) The Diplomatic officers (including their spouses) of the Embassy of the Arab Republic of Egypt in India.
35. ETHOPIA
(a) The Ethopian Embassy in India (for its official purchases).
(b) The Diplomatic Officers of the Ethopian Embassy in India (for their personal purchases).
36. FINLAND
Embassy of Finland in New Delhi on the purchase of following items made by its diplomats for official purpose,
1. Construction materials as well commodities to be used for the interior decoration and furnishing of building.
2. Commodities used in representational functions.
3. Motor vehicles as well as spare parts and equipment for Motor vehicles.
4. Work performances concerning the premises of a mission or office and the commodities referred to in items 1 to 3 or the rental of those commodities.
5. Telecommunication services, energy commodities and fuel purchased for the building of a mission or office.
6. Fuels for motor vehicles.
37. FRANCE The Embassy of France in New Delhi on the purchases made by its diplomats for Official purposes and for the residence of the Ambassador.
38. GERMANY
(a) The Embassy of Germany in India (for sales intended for official use only).
(b) The Diplomatic Officers of the German Embassy in India (for sales intended for personal use).
39. GHANA
(a) The High Commissioner for Ghana in India.
(b) The Diplomatic officers (including their spouses) of the High Commissioner for Ghana in India.
40. GREECE
(a) The Royal Greek Embassy in India.
(b) The Diplomatic Officers (including their spouses) of the Royal Greek Embassy in India.
41. GUYANA
The High Commission for Guyana, New Delhi and its Diplomatic Officers (including their spouses).
42. HUNGARY
(a) H.E. The Ambassador of the Hungarian Peoples Republic in India.
(b) The Embassy of the Hungarian peoples Republic in India.
(c) The Diplomatic officers (including their spouses) of the Embassy of the Hungarian Peoples Republic in India.
43. INDONESIA
The Embassy of Indonesia on all its official purchases and the purchases made by its officials for their personal use. .
44. INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT IN INDIA AND EMPLOYEES, OTHER THAN THOSE RECRUITED LOCALLY OF THE INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT IN INDIA.
45. INTERNATIONAL CENTRE FOR GENETIC ENGINEERING AND BIOTECHNOLOGY, NEW DELHI (FOR ALL ITS OFFICIAL PURCHASES).
46. (A) OFFICE OF THE INTERNATIONAL COURT OF JUSTICE AT NEW DELHI (FOR SALES INTENDED FOR OFFICIAL USE)
(B) Dr. Nagendra Singh an elected judge of the International Court of Justice, New Delhi (for sales intended for his personal use).
47. INTERNATIONAL LABOUR OFFICE
48. IRAN

(a) The Embassy of Iran in India.

(b) The Diplomatic officers (including their spouses) of the Embassy of Iran in India.

49. IRAQ
(a) H.E. the Ambassador of the Republic of Iraq in India
(b) The Embassy of Republic of Iraq in India

(c) The Diplomatic Officers (including their spouses) of the Embassy of Iraq in India

50. IRELAND
(a) The Embassy of Ireland in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of Ireland in India.
51. ISRAEL
The Embassy of Israel in New Delhi on purchases made by its diplomats for official as well as for personal use.
52. ITALY
Embassy of Italy in New Delhi on the purchase made by its diplomats for official use as well as for personal use of their officials.
53. JAPAN
The Embassy of Japan and its Diplomatic Officers in New Delhi
54. JORDAN
(a) The Embassy of Hashemite Kingdom of Jordon in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of the Hashemite Kingdom of Jordon in India)
55. KAZAKHSTAN
The Embassy of Kazakhstan in New Delhi on the purchases made by its diplomats for official as well as for personal use.
56. KENYA
For official use as well as Diplomatic Officers (including their spouses) of the Kenya High Commission in India.
57. KOREA
(a) H.E. the Ambassador of Korea.
(b) Embassy of the Republic of Korea.
(c) The Diplomatic Officers (including their spouses) of the Embassy Republic of Korea.
58. KOREA (D.P.R.)
(a) H.E. The Ambassador of the Democratic Peoples Republic of Korea.
(b) Embassy of the Democratic People Republic of Korea.
(c) The Diplomatic Officers (including their spouses) of the Embassy of the Democratic Peoples Republic of Korea.
59. KUWAIT
(a) H.E. the Ambassador of the State of Kuwait in India.
(b) The Embassy of the state of Kuwait in India.
(c) The Diplomatic officers of the Embassy of the State of Kuwait in India.
60. KYRGHYSTAN
The Embassy of Kyrghystan in New Delhi on the purchases made by its diplomats for official as well as for personal use.
61. LAOS
(a) The Royal Embassy of Laos in India.
(b) The Diplomatic Officers (including their spouses) of Royal Embassy of Laos in India
62. LEAGUE OF ARAB STATES MISSION
(a) League of Arab States Mission.
(b) Chief Representative, Deputy Chief representative, their spouses and minor children of the league of Arab States Mission.
63. LEBANON
(a) H.E. the Ambassador of Lebanon in India.
(b) The Embassy of Lebanon in India.
(c) The Diplomatic Officers (including their spouses) of the Embassy of Lebanon.
64. LIBERIA
Embassy of Liberia in New Delhi on all its official purchases as well as purchases made by its officials for their personal use.
65. LIBYA
(a) The Embassy of the Libyan Arab Republic in India (for sales intended for official use.)
(b) The Diplomatic Officers (including their spouses) of the Embassy of the Libyan Arab Republic in India (for sales intended for their personal use.
66. LUXEMBOURG
Embassy of Grand Duchy of Luxembourg in New Delhi in respect of gods purchased by them for official use only.
67. MALAYSIA
(a) The High Commissioner for Malaysia in India.
(b) The Diplomatic Officer (including their spouses) of the High Commissioner for Malaysia in India.
68. MAURITIUS
The High Commission of Mauritius and its Diplomatic Officers
69. MEXICO
(a) The Embassy of Mexico in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of Mexico in India.
70. MONGOLIA
(a) H.E. the Ambassador of the Mongolian Peoples Republic in India.
(b) The Embassy of the Mongolian Peoples Republic in India. The diplomatic officers of the embassy of the Mongolian peoples republic in India
71. MOROCCO
Embassy of Morocco in Delhi on the purchases made by its diplomats for official as well as personal use.
72. MOZAMBIQUE
High Commission of the Republic of Mozambique in New Delhi in respect of goods purchased by them for official use only.
73. MYANMAR
(a) The Embassy of the Republic of the Myanmar in India. (Restricted to sale of goods from bonded stocks)
(b) diplomatic officers (including their spouses) of the embassy of the union of Myanmar in India.(sale of petrol only)
74. NAMIBIA
Namibian High Commission in New Delhi on the purchase made by its diplomats for official as well as for personal use.
75. NEPAL
(a) The Royal Nepalese Embassy in India, and
(b) The Diplomatic Officers (including their spouses) of the Royal Nepalese Embassy in India.
76. NETHERLANDS
(a) The Royal Netherlands Embassy in India.
(b) The Diplomatic Officers (including their spouses) of the Royal Netherlands Embassy in India.
77. NICARAGUA
The Embassy of Nicaragua in New Delhi on all its official purchases as well as the purchases made by its officials for their personal use.
78. NIGERIA
(a) H.E. the High Commission of the Federal Republic of Nigeria in India.
(b) The High Commission for the Federal Republic of Nigeria.
(c) The Diplomatic Officers of the High Commission for the Federal Republic of Nigeria in India.
79. NORWAY
(a) H.E. the Norwegian Ambassador in India.
(b) The Royal Norwegian Embassy in India.
(c) The Diplomatic Officers (including their spouses) of the Royal Norwegian Embassy in India.
80. OMAN
The Embassy of Sultanate of Oman and its Diplomatic Officers in the Union Territory of Delhi.
81. PAKISTAN
(a) The Embassy of Pakistan in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of Pakistan in India.
82. PANAMA
The Embassy of Panama and its Diplomatic Officers in New Delhi in respect of purchases made from bonded stores only.
83. PHILIPPINES
(a) H.E. the Ambassador of the Philippines in India.
(b) The Embassy of Philippines in India, and
(c) The Diplomatic Officers (including their spouses) of the Embassy of the Philippines in India.
84. PLO
(a) The Embassy of the Palestine Liberation Organisation in New Delhi (for sales intended for official use).
(b) The Diplomatic Officers (including their spouses) of the Embassy of the Palestine Liberation Organisation in New Delhi (for sales intended for personal use).
85. POLAND
The Embassy of the Polish Peoples Republic and their Diplomatic Officers.
86. PORTUGAL
(a) The Embassy of Portugal in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of Portugal in India (for sales intended for their personal use).
87. QATAR
(a) The Embassy of the State of Qatar, New Delhi
(b) The Diplomatic Officers of the Embassy of the State of Qatar, New Delhi and their spouses for sales intended for their personal use.
88. ROMANIA
(a) H.E. the Ambassador of the Socialist Republic of Romania in India.
(b) The Embassy of the Socialist Republic of Romania in India.
(c) The Diplomatic Officers (including their spouses) of the Embassy of the Socialist Republic of Romania.
89. RUSSIA
The Embassy of the Russian Federation in New Delhi on the purchases made by the Diplomats for official and personal use.
90. RWANDA
Embassy of Republic of Rwanda on the purchases made by its diplomatic and administrative/ technical personnel for official as well as personal use.
91. SAHRAWI ARAB DEMOCRATIC REPUBLIC
(a) The Embassy of Sahrawi Arab Democratic Republic.
(b) The Diplomatic Officers of the Embassy of Sahrawi Arab Democratic Republic.
92. SAUDI ARABIA
(a) H.E. the Ambassador of Saudi Arabia in India.
(b) The Embassy of Saudi Arabia in India.
(c) The Diplomatic Officers (including their spouses) of the Embassy of Saudi Arabia in India.
93. SENEGAL
(a) The Embassy of Republic of the Senegal in India (for sales intended for the official use of the Embassy)
(b) The Diplomatic Officers (including their spouses) the Embassy of the Republic of Senegal in India (for sales intended for personal use.)
94. SINGAPORE
(a) The High Commission for Singapore.
(b) Their Diplomatic Officers.
95. SLOVAK REPUBLIC
EMBASSY OF SLOVAK REPUBLIC IN NEW DELHI ON THE PURCHASE MADE BY ITS DIPLOMATS FOR OFFICIAL AS WELL AS FOR PERSONAL USE OF THEIR OFFICIALS.
96. SOMALIA
(a) The Embassy of Somalai in India (for sales intended for official use).
(b) The Diplomatic Officers (including their spouses) of the Embassy of the Somali in India (for sales intended for their personal use)
97. SOUTH AFRICA
Embassy of South Africa in New Delhi on the purchase made by its diplomats for official as well as for personal use.
98. SOUTH WEST AFRICAN PEOPLES ORGANISATION (SWAPO)
Embassy of South West African Peoples Organisation (SWAPO) - on all its official purchases and the purchases made by its officials for their personal use.
99. SPAIN
(a) H.E. the Ambassador of Spain in India.
(b) The Embassy of Spain in India.
(c) The Diplomatic Officers of the Embassy of Spain in India.
100. SRI LANKA
The High Commission for the Democratic Socialist Republic of Sri Lanka in New Delhi for purchase made for its official use as well by diplomats
101. SUDAN
(a) The Embassy of Democratic Republic of Sudan in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of the Democratic Republic of Sudan in India. (Exemption extended to purchases from places other than bonded stocks)
102. SURINAME
The Embassy of Republic of Suriname in New Delhi on the purchases made for official use as well as personal use of the diplomats.
103. SWEDEN
(a) The Royal Swedish Embassy in India (for its official purchases)
(b) The Diplomatic Officers of the Royal Swedish Embassy in India (for their personal use).
104. SWITZERLAND
Embassy of Switzerland in New Delhi on the purchase made by its diplomats for official as well as for personal use of their officials.
105. SYRIA
The Embassy of the Syrian Arab Republic & their Diplomatic Officers.
106. THAILAND
(a) The Royal Thai Embassy in India
(b) The Diplomatic Officers (including their spouses) of the Royal Thai Embassy in India.
107. TRINIDAD
(a) The High Commission for Trinidad and Tobago in India.
(b) The members of the Diplomatic Staff of the said High Commission. (Exemption restricted to
(i) sale intended for the official use of the Commission and
(ii) sale intended for personal use)
108. TUNISIA
The Embassy of Tunisia in New Delhi on the purchases made by its Diplomats for official as well as personal use.
109. TURKEY
Embassy of Turkey in New Delhi on the purchase made by its diplomats for official as well as for personal use.
110. UAE
(a) The Embassy of the United Arab Emirates, New Delhi for its official use.
(b) The Diplomatic Officers of the Embassy of the United Arab Emirates, New Delhi and their spouses for sales intended for their personal use.
111. UGANDA
(a) The High Commission for the Republic of Uganda in India.
(b) The Diplomatic officers (including their spouses) of the High Commission for the Republic of Uganda in India.
112. UKRAINE
Embassy of Ukraine in New Delhi on the purchase made by its diplomats for official as well as for personal use.
113. UNITED NATIONS DEVELOPMENT PROGRAMME
114. THE REGIONAL OFFICE FOR INDIA, NEPAL CEYLON, IRAN, AFGHANISTAN AND PAKISTAN OF THE UNITED NATIONS ECONOMIC COMMISSION FOR ASIA AND FAR EAST (DIVISION OF SOCIAL AFFAIRS), NEW DELHI.
115. UNITED NATIONS EDUCATION SCIENTIFIC & CULTURAL ORGANISATION
116. UNITED NATIONS EDUCATIONAL SCIENTIFIC & CULTURAL ORGANISATION RESEARCH CENTRE ON SOCIAL & ECONOMIC DEVELOPMENT IN SOUTHERN ASIA, DELHI
117. UNITED NATIONS FOOD AND AGRICULTURAL ORGANISATION
118. UNITED NATIONS HIGH COMMISSION FOR REFUGEES, NEW DELHI
(Exemption for official use only)
119. UNITED NATIONS INFORMATION CENTRE
120. UNITED NATIONS INTERNALTIONAL CHILDREN'S EMERGENCY FUND
121. UNITED NATIONS MILITARY OBSERVERS GROUP IN INDIA AND PAKISTAN
122. UNITED NATIONS OFFICE FOR POPULATION STUDIES
123. (A) THE REGIONAL OFFICE OF THE UNITED NATIONS WORLD HEALTH ORGANISATION FOR SOUTH EAST ASIA, NEW DELHI (FOR SALES INTENDED FOR OFFICIAL USE).
(B) The Regional Director (including his spouses) of the United Nations World Health Organisation for South East Asia, New Delhi (for sales intended for personal use.)
124. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT MISSION.
United States Agency for International Development Mission and Employees other than the locally recruited staff of the United States Agency for International Development Mission.
125. URUGUAY
(a) H.E. the Ambassador of the Oriental Republic of Uruguay in India.
(b) The Embassy of the Oriental Republic of Uruguay in India.
(c) The Diplomatic Officers (including their spouses) of the Oriental Republic of Uruguay in India.
126. . USA
(a) The embassy of the U.S.A. in India.
(b) H.E. the Ambassador of the U.S.A. in India.
(c) The Diplomatic Officers (including their spouses and dependents) of the Embassy of U.S.A. in India.
127. RUSSIAN FEDERATION
(a) H.E. The Ambassador of the Russian Federation in India.
(b) The Embassy of the Russian Federation in India.
(c) The Diplomatic Officers of the Embassy of Russian Federation in India.
128. UZBEKISTAN
The Embassy of Republic of Uzbekistan in New Delhi on the purchase made by its diplomats for official as well as for personal use.
129. VIETNAM (DEMOCRATIC REPUBLIC)
(a) H.E. the Ambassador of the Democratic Republic of Vietnam in India.
(b) The Embassy of the Democratic Republic of Vietnam in India.
(c) The Diplomatic Officers (including their spouses) of the Embassy of the Democratic Republic of Vietnam in India.
130. VIETNAM (REPUBLIC)
(a) The Counsel General of the Republic of Vietnam in India.
(b) The Consulate General of the Republic of Vietnam in India.
(c) The Consular Officer of the Consulate General of the Republic of Vietnam in India.
131. VENEZUELA
(a) The Embassy of Venezuela in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of Venezuela in India.
132. YEMEN
(a) The Embassy of the peoples Democratic Republic of Yemen in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of Peoples Democratic Republic of Yemen in India.
133. YUGOSLAVIA
(a) The Embassy of the Socialist Federal Republic of Yugoslavia in India.
(b) The Diplomatic Officers (including their spouses) of the Embassy of Federal Republic of Yugoslavia in India.
134. ZAIRE
(a) H.E. the Ambassador of the Republic of Zaire in India.
(b) The Embassy of the Republic of Zaire in India.
(c) The Diplomatic Officers (including their spouses) of the Embassy of the Republic of Zaire in India. (exemption restricted to goods from bonded stores only)
135. ZAMBIA
(a) The High Commission of Zambia in India (for sales intended for official use)
(b) The Diplomatic Officers (including their spouses) of the Zambian High Commission in India (for sales intended for personal use.) (exemption is restricted to goods manufactured or produced in India and not imported from out of India)
136. ZIMBABVE
The Zimbabve High Commission for its official purchases only upon certification of the Head of Mission Charged Affairs.
137 Canteen Stores Department (CSD) of the Ministry of Defence, Government of India for purchase of goods other than those mentioned at Annexure below for resale in Delhi.

ANNEXURE

(1) (a) Motor Vehicles including chassis of motor vehicles and motor bodies, but not including tractors tyres, tubes, accessories, component parts and spare parts of motor vehicles.

(b) Motor cycles, motor cycle combinations, motor scooters, motoretts, two wheelers and three wheelers.

(2) (a)Refrigerators of the capacity above 170 litres.

(b) Air-conditioning and other cooling appliances and apparatus excluding air coolers and water coolers.

(c) All kind of cooking appliances, cooking ranges, microwave ovens and grilles

(d) Vaccum cleaners, electrical and electronic air purifiers and dish washers.

(e) Television sets, video cassette recorders, video cassette players, CD players, home theatres, video camera and camera of value exceeding Rs. 250.

(k) Washing machines

(l) Room air convectors and air circulators

(3) Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machines but excluding mobile phone handsets.

(4) Cinematographic equipments including cameras, projectors and sound recording and reproducing equipment and spare parts, component parts and accessories required for use therewith and lenses, films and cinema carbons.

(5) Foreign made watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof.

(6) All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof but not including 12 bore shot-gun ammunition.

(7) Cigarette cases and lighters.

(8) Typewriters, tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines, tele-printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof.

(9) Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof.

(10) All type of cutlery including knives, forks and spoons.

(11)(a) All goods made of glass including glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrors.(b)utensils, kitchenware and tableware made of glass or chine clay.(c) glazed earthenware (d)Chinaware including crokery.

(12) Picnic set sold as a single unit.

(13) Iron and steel safes and almirahs.

(14) (a)Light Diesel oil/high speed Diesel

(b)Kerosene oil sold through modes other than fair price shop.

(15) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum.

(16) Leather goods, excepting footwear, belts and sports articles made of leather.

(17) Furniture including iron and steel and moulded furniture, but excluding wooden furniture.

(18) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam.

(19) Furs and skins with fur and articles made therefrom including garments made thereof.

(20) . Articles made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant, Utensils, kitchen wares and table wares made up of stainless steel.

(21) Plastic, PVC, celluloid, bakelite and rubber goods and goods made of similar other substances but not including domestic goods having maximum retail price inclusive of all taxes up to two hundred rupees per item.

(22) Fireworks including coloured matches.

(23) Lifts and elevators of all kinds.

(24) (a) all types of glazed & vitrum tiles, mosaic tiles and ceramic tiles.

(b) All types of laminated sheets such as Sunmica,Formica etc.

(25) Carpets of all kinds.

(26) Weatherproofing compounds.

(27) Ivory articles.

(28) All kinds of marble, granite and their tiles.

(29) Sandalwood and Oil thereof.

(30) Meat,fish, fruits and Vegetables when sold in preserved form

(31) Silk and garments made of silk but not including Sarees made of silk.

(32) Musical instruments

(33) Synthetic Gems.

(34) Spark plugs.

(35) Adhesives.

(36) Oxygen and Gases.

(37) Aeronautics including aeroplanes, ground equipments their accessories and parts.

(38) All types of sanitary goods, sanitary wares and fittings.

(39) Paints and colours.

(40) Pan Masala and Gutkha.

(41) All kinds of preserved food articles when sold in sealed containers.

(42) Lubricants including all kinds of non petroleum lubricants.

(43) Imported Vanaspati