SCHEDULE - I (Exempted Items)sainiassociates.com/Image/NEW LIST.pdfSL.NO. Rate of Tax DVAT Code COMMODITY

SL.NO. Rate of Tax DVAT Code COMMODITY

1 0 1001000

MANUALLY OPERATED OR ANIMAL DRIVEN AGRICULTURAL IMPLEMENTS,THEIR SPARE PARTS,

COMPONENTS AND ACCESSORIES

2 0 1002000

AIDS AND IMPLEMENTS USED BY HANDICAPPED PERSONS, THAT IS TO SAY,

(i) ORTHOPEDIC 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

MOTORIZED) AND THEIR PARTS AND ACCESSORIES

(vi) BRAILLE TYPEWRITERS WHETHER OR NON ELECTRIC

(vii) BRAILLE PAPER

3 0 1003000

AQUATIC FEED, POULTRY FEED AND CATTLE FEED INCLUDING GRASS, HAY AND STRAW, SUPPLEMENT

AND HUSK OF PULSES, CONCENTRATES AND ADDITIVES, WHEAT BRAN AND DE-OILED CAKE.

4 0 1004000BETEL LEAVES

5 0 1005000 BOOKS, PERIODICALS AND JOURNALS INCLUDING MAPS, CHARTS AND GLOBES.

6 0 1006000 CHARKHA, AMBAR CHARKHA, HANDLOOMS AND HANDLOOM FABRICS AND GANDHI TOPI.

7 0 1007000 CHARCOAL

8 0 1008000COARSE GRAINS OTHER THAN PADDY, RICE AND WHEAT.

9 0 1009000CONDOMS AND CONTRACEPTIVES

10 0 1010000 COTTON AND SILK YARN IN HANK AND CONE

11 0 1011001 CURD, LUSSI, BUTTER MILK AND SEPARATED MILK.

12 0 1012000 EARTHEN POT

13 0 1013000ELECTRICITY ENERGY

14 0 1014000FIRE WOOD EXCEPT CASURINA AND EUCALYPTUS TIMBER

15 0 1015000 FISH NET, FISH FABRICS & FISH SEEDS, PRAWN/SHRIMP SEEDS.

16 0 1016000 FRESH MILK AND PASTEURIZED MILK.

17 0 1017000FRESH PLANTS, SAPLINGS AND FRESH FLOWERS

18 0 1018000FRESH VEGETABLES AND FRESH FRUITS

19 0 1019000 GARLIC AND GINGER

20 0 1020000 ALL BANGLES EXCEPT THOSE MADE OF PRECIOUS METALS

21 0 1021000BLOOD INCLUDING BLOOD COMPONENTS

22 0 1022000INDIGENOUS HANDMADE MUSICAL INSTRUMENTS

23 0 1023000 KUMKUM, BINDI, ALTA AND SINDUR

24 0 1024000

MEAT, FISH, PRAWN AND OTHER AQUATIC PRODUCTS WHEN NOT CURED OR FROZEN; POULTRY, EGGS,

LIVESTOCK AND ANIMAL HAIR

25 0 1025000 NATIONAL FLAG

26 0 1026000ORGANIC MANURE, FERTILIZER, BIO-INPUTES LIKE BIO-FERTILIZER, MICRO-NUTRIENTS AND PLANT GROWTH PROMOTERS.

27 0 1027000

NON-JUDICIAL STAMP PAPER SOLD BY GOVERNMENT TREASURIES; POSTAL ITEMS LIKE ENVELOPE, POST CARD ETC. SOLD BY GOVERNMENT; RUPEE NOTE, WHEN SOLD TO THE RESERVE BANK OF INDIA AND CHEQUES, LOOSE IN BOOK FORM.

28 0 1028000 RAW WOOL

SCHEDULE - I (Exempted Items)


29 0 1029000 SEMEN INLUCING FROZEN SEMEN

30 0 1030000SILK WORM LAYING, COCOON AND RAW SILK.

31 0 1031000

SLATE AND SLATE PENCILS, GEOMETRY BOXES, COLOUR BOXES, CRAYONS, PENCIL SHARPNERS AND EMPTY PENCIL/GEOMETRY BOX

32 0 1032000 TENDER GREEN COCONUT

33 0 1033000 TODDY, NEERA AND ARAK

34 0 1034000

BREAD (BRANDED OR UNBRANDED)

35 0 1035000 COMMON SALT (PROCESSED AND UNPROCESSED) AND SENDHA NAMAK

36 0 1036000

WATER (OTHER THAN AERATED, MINERAL, DISTILLED, MEDICINAL, IONIC, BATTERY, DE-MINERALIZED

WATER AND WATER SOLD IN SEALED CONTAINER)

37 0 1037000COMPRESSED NATURAL GAS (CNG) FOR USE IN THE TRANSPORT SECTOR

38 0 1038000 RAKHI

39 0 1039000HANDMADE SAFETY MATCHES

40 0 1040000IDOLS MADE OF CLAY

41 0 1041000 CLAY LAMPS

42 0 1042000MURMURALU, PELALU, ATUKULU, PUFFED RICE COMMONLY KNOWN AS MURI, CHIRA, MURKI ETC., POHA, MURMURA AND LAI.

43 0 1043000

MUDDHAS MADE OF SARKANDA, PHOOL BUHARI / JHAROO.

44 0 1044000COCONUT IN SHELL AND SEPARATED KERNEL OF COCONUT.

45 0 1045000 RELIGIOUS PICTURES NOT FOR USE AS CALENDARS

46 0 1046000 PADDY, RICE, WHEAT AND PULSES

47 0 1047000 KHANDSARI AND SUGAR INCLUDING IMPORTED SUGAR IN ALL FORMS.

48 0 1048000

TEXTILE AS DESCRIBED IN THE FIRST SCHEDULE TO THE ADDITIONAL DUTY ON EXCISE ( GOODS OF

SPECIAL IMPORTANCE) ACT, 1957 BEFORE ITS OMISSION BY THE GOVT. OF INDIA TO GIVE EFFECT TO

SECTION 75 OF THE FINANCE BILL, 2011 BUT NOT INCLUDING -

(I)BED-SHEETS, PILLOW COVERS AND OTHER MADE UPS COVERED BY HSN ENTRY

NOS.63.01,63.02,63.03,63.05,63.05 AND 63.06.

(FOR HSN ENTRIES- REFER ANNEXURE-I AT THE END OF THE SCHEDULES)

(ii) IMPORTED VARIETIES OF TEXTILES.

(III)(A) INDUSTRIAL TEXTILES SUCH AS CONVASS BELT, FILTER CLOTH ETC.

(B) FURNISHINGS HAVING SALE PRICE OF MORE THAN RS. 100/- PER METER OR PER PIECE OR PER SET,

AS THE CASE MAY BE, OTHER THAN HANDLOOM FURNISHINGS”.

(C) SUITINGS HAVING SALE PRICE OF MORE THAN RS. 500/- PER METER.

49 0 1050000 FLOUR, ATTA, MAIDA, SUJI AND BESAN

50 0 1051000 RASSI, BAN AND NEWARS

51 0 1052000

MID-DAY MEALS SUPPLIED BY AGENCIES APPROVED BY THE GOVERNMENT AND LOCAL BODIES TO

SCHOOLS RUN BY THE GNCT OF DELHI OR LOCAL BODIES

52 0 1053000KHADI GARMENTS, KHADI BAGS AND KHADI MADE UPS

53 0 1054000

ALL SEEDS OTHER THAN OIL SEEDS

54 0 1055000GUR & JAGGERI

55 0 1056000ITEMS COVERED UNDER PDS (EXCEPT KEROSENE)

56 0 1057000 ITEMS UNDER CUSTOMS BOND FOR RE-EXPORT AFTER MANUFACTURING OR OTHERWISE


57 0 1058000 PAPPAD AND VADI

58 0 1059000LAC/SHELL-LAC

59 0 1060000PLASTIC WASTE

60 0 1061000 SCRAP GLASS/SCRAP GLASS BOTTLES

61 0 1062000MOTION PICTURE DISTRIBUTION WHEN TREATED AS RIGHT TO USE GOODS

62 0 1063000NATURAL GAS SOLD TO DELHI BASED AGENCIES ENGAGED IN THE PRODUCTION OF CNG FOR SALE IN

DELHI FOR USE IN THE TRANSPORT SECTOR.

63 0 1064000

NATURAL GAS AND R-LNG (RE-GASSIFIED LIQUID NATURAL GAS) SOLD TO THE POWER GENERATION

COMPANY / COMPANIES OWNED BY THE GOVERNMENT OF NCT OF DELHI FOR GENERATION OF POWER

MEANT FOR SALE IN DELHI.]

64 0 1065000LEAF PLATES AND CUPS

65 0 1066000PAPER WASTE

66 0 1067000 INCENSE STICKS COMMONLY KNOWN AS AGARBATI, DHUP KATHI OR DHUP BATI

67 0 1068001 DEFERIPRONE AND DESFERRIOSAMINE

68 0 1069000FOOTWEAR HAVING MRP UP TO RS 500/-(AS PER ENTRY NO 69 OF SCH I)

69 0 1070000HAWAN SAMAGRI, ROLI, SACRED THREAD, KIRPAN, PRASADUM BY RELIGIOUS INSTITUTIONS AND MISRI, PATASHA AS PART OF PRASAD

70 0 1071000TRI-CYCLE MEANT FOR USE BY PERSONS WITH DISABILITY

71 0 1072000 BLOOD FILTERS AND BLOOD BAGS

72 0 1074000KEROSENE-STOVES, KEROSENE LATERNS, KEROSENE PETROMAX AND THEIR SPARES

73 0 1075000

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) GAZAI.

74 0 1076000 ORAL IRON CHELATOR DEFARASIROX

75 0 1077000LIQUEFIED PETROLEUM GAS (LPG) FOR DOMESTIC USE

76 0 1078000SANITARY NAPKINS FOR USE BY FEMALES PROVIDED THE M.R.P. IS EQUAL TO RS.20/- OR LESS THAN

RS.20/- PER PACK AND A SINGLE PACK CONTAINS AT LEAST 8 UNITS.

77 0 1079000

FOOD COMMONLY KNOWN AS 'JAN AHAAR' SOLD IN DELHI BY NON-GOVERNMENTAL ORGANISATIONS

(NGO'S) WHICH ARE DULY APPROVED BY THE DEPARTMENT OF SOCIAL WELFARE AND WOMEN & CHILD

WELFARE, GOVERNMENT OF NCT OF DELHI FOR SELLING THIS FOOD.

78 0 1080000BICYCLES HAVING MRP UPTO RS3500/-

79 0 1081000ADULT DIAPERS

80 0 1082000 TRICYCLES

81 0 1083000KITES AND CHARKHI, MANJHA USED FOR FLYING KITES

82 0 1084000 JUNA

83 0 1085000 MAHAWAR, HAIRPINS, HAIRBANDS, HARICLIPS, SAFETY PINS AND SAREE FALLS

84 0 1086000 REFUSE DERIVED FUEL (RDF)

85 0 1087000TILES MADE FROM MALBA AND KERBSTONES MADE FROM MALBA.

86 0 1088000CHILLY SPRAY USED FOR SELF-DEFENCE

87 0 1089000ORGANIC GULAL, ORGANIC COLOURS

88 0 1090000 SINGHARA, KUTTU AND THEIR ATTA



1 1 2001000BULLION

3 1 2003000 PRECIOUS STONES AND SEMI-PRECIOUS STONES

SL.NO. RATE OF TAX DVAT CODE COMMODITY

1 5 3001000 AGRICULTURAL IMPLEMENTS NOT OPERATED MANUALLY OR NOT DRIVEN BY ANIMAL, THEIR SPARE

PARTS, COMPONENTS AND ACCESSORIES

2 5 3002000 ALL EQUIPMENTS FOR COMMUNICATIONS SUCH AS, PRIVATE BRANCH EXCHANGE (PBX) AND

ELECTRONIC PRIVATE AUTOMATIC BRANCH EXCHANGE (EPABX) ETC.

3 5 3003000 ALL INTANGIBLE GOODS LIKE COPYRIGHT, PATENT, REP LICENSE, GOODWILL ETC

4 3004000 ALL KINDS OF BRICKS INCLUDING FLY ASH BRICKS, REFRACTORY BRICKS AND ASPHALTIC ROOFING,

EARTHEN TILES.

5 5 3005000 ALL TYPES OF YARN OTHER THAN COTTON AND SILK YARN IN HANK AND SEWING THREAD

6 5 3006000 ALL UTENSILS AND CUTLERY ITEMS MADE OF METALS (INCLUDING PRESSURE COOKERS/PANS)EXCEPT

THOSE MADE OF PRECIOUS METALS

7 5 3007000 ARECANUT POWDER AND BETEL NUT

8 5 3008000 BAMBOO

9 5 3009000 BEARINGS INCLUDING PLUMMER BLOCKS, HOUSING FOR BEARING, LOCATE RINGS AND COVERS,

ADOPTER WITH DRAWL SLEEVES, LOCK-NUTS, LOCK-WASHERS, CLAMPS AND ROLLING ELEMENTS.

10 5 3010000 BEEDI LEAVES

11 5 3011000 BELTINGS

12 5 3012000 BICYCLES HAVING MRP ABOVE RS.3500/- CYCLE RICKSHAWS AND PARTS INCLUDING TYRES AND TUBES

THEREOF.

13 5 3014000 BONE MEAL

14 5 3016000 DRUGS & MEDICINES INCLUDING VACCINES, SYRINGES AND DRESSINGS, MEDICATED OINTMENTS

PRODUCED UNDER A DRUGS LICENCE, LIGHT LIQUID PARAFFIN OF IP GRADE.

15 5 3017000 CASTINGS INCLUDING ALL METAL CASTINGS

16 5 3018000 CENTRIFUGAL, MONOBLOC AND SUBMERSIBLE PUMPS AND PARTS THEREOF.

17 5 3019000 COFFEE BEANS AND SEEDS, COCOA POD, GREEN TEA LEAF AND CHICORY.

18 5 3021000 COIR AND COIR PRODUCTS EXCLUDING COIR MATTRESSES

SCHEDULE-III (Vat 5% Items)

SCHEDULE - II (Vat 1% Items)

2 1 2002000 ARTICLES OF GOLD, SILVER, AND PRECIOUS METALS INCLUDING JEWELLERY MADE FROM GOLD, SILVER

AND PRECIOUS METALS


19 5 3022000 COTTON AND COTTON WASTE

20 5 3023000 CRUCIBLES

21 5 3024000 DECLARED GOODS AS SPECIFIED IN SECTION 14 OF THE CENTRAL SALES TAX ACT, 1956 BUT NOT

INCLUDING CEREALS, PULSES, SUGAR, TEXTILES, TOBACCO AND LIQUEFIED PETROLEUM GAS (LPG) FOR

DOMESTIC USE.

22 5 3025000 EDIBLE OILS AND OIL CAKE

23 5 3026000 ELECTRODES AND WELDING EQUIPMENTS

24 5 3027000 EXERCISE BOOK, GRAPH BOOK AND LABORATORY NOTE BOOK

25 5 3028000 FERROUS AND NON-FERROUS METALS AND ALLOYS THEREOF INCLUDING THEIR SHEETS, FOILS AND

EXTRUSIONS. NON-FERROUS METALS INCLUDE ALUMINIUM, COPPER, ZINC ETC.

26 5 3029000 FIBRES OF ALL TYPES AND FIBRE WASTE.

27 5 3031000 FRIED AND ROASTED GRAMS

28 5 3032000 EDIBLE VARIETY OF RUB GUR

29 5 3033000 HAND PUMPS AND SPARE PARTS

30 5 3034000 MEDICINAL HERBS INCLUDING AMLA, HARRAD, BAHERA, SIKAKAI, KATHA, SUPARI, RATTANJOT & KHUSK

PUDINA, BARK, DRY PLANT, DRY ROOT COMMONLY KNOWN AS JARI BOOTI AND DRY FLOWER.

31 5 3035000 HOSE PIPES

32 5 3036000 HOSIERY GOODS

33 5 3037000 HUSK AND BRAN OF CEREALS

34 5 3038000 ICE

35 5 3040000 INDUSTRIAL CABLS (HIGH VOLTAGE CABLES, XLPE CABLES, JELLY FILLED CABLES, OPTICAL FIBRES)

36

38

39 3041A000 INFORMATION TECHNOLOGY PRODUCTS AS PER THE DESCRIPTION IN COLUMN (2) BELOW, AS

COVERED UNDER THE HEADINGS, OR SUB-HEADINGS MENTIONED IN COLUMN (3), AS THE CASE MAY

BE, OF THE CENTRAL EXCISE TARIFF ACT, 1985 (5 OF 1986)

40 5 3042000 KEROSENE OIL SOLD THROUGH PDS

41 5 3046000 NAPA SLABS (ROUGH FLOORING STONES) & SHAHABAD STONES.

42 5 3047000 ORES AND MINERALS

43 5 3049000 PAPER AND NEWSPRINT

44 5 3050000 PIPES OF ALL VARIETIES INCLUDING G.I. PIPES, C.I. PIPES, DUCTILE PIPES, PVC PIPES AND HOSEPIPES

AND FITTINGS THEREOF.

45 ALL TYPES OF FOOTWEAR AS ARE SPECIFICALLY NOT COVERED BY ANY OTHER ENTRY OF ANY OF THE

SCHEDULES TO THE ACT.

46 5 3052000 PRINTED MATERIAL INCLUDING DIARY, CALENDAR .

47 5 3053000 PRINTING INK EXCLUDING TONER AND CARTRIDGES

48 5 3055000 PULP OF BAMBOO, WOOD AND PAPER.

49 5 3056000 RAILWAY COACHES, ENGINES, W AGONS AND PART THEREOF.

50 5 3057000 READYMADE GARMENTS BUT NOT INCLUDING THOSE MADE OF KHADI

5 3041000 COMPUTERS, TELEPHONE AND PARTS THEREOF, TELE PRINTER AND WIRELESS EQUIPMENT AND PARTS

THEREOF, MOBILE PHONE AND ALL MOBILE ACCESSORIES COSTING UPTO RUPEES TEN THOUSAND


51 5 3058000 RENEWABLE ENERGY DEVICES AND SPARE PARTS.

52 5 3059000 SAFETY MATCHES OTHER THAN HAND-MADE SAFETY MATCHES

53 5 3061000 SEWING MACHINES, ITS PARTS AND ACCESSORIES.

54 5 3062000 SHIP AND OTHER WATER VESSELS

55 5 3063000 SILK FABRICS INCLUDING SILK SAREES BUT EXCLUDING HANDLOOM SILK UNLESS COVERED BY

ADDITIONAL EXCISE DUTY

56 5 3064000 SKIMMED MILK POWDER AND UHT MILK.

57 5 3065000 SOLVENT OILS

58 5 3066000 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.

59 5 3067000 SPORTS GOODS EXCLUDING APPARELS AND FOOTWEAR.

60 5 3068000 STARCHES, GLUES AND ADHESIVES.

61 5 3070000 TAMARIND

62 5 3071000 TRACTORS, THRESHERS, HARVESTERS AND ATTACHMENTS AND PARTS THEREOF.

63 5 3072000 TRANSMISSION TOWERS

64 5 3073000 UMBRELLA, ITS PARTS AND ACCESSORIES THEREOF EXCEPT GARDEN UMBRELLA.

65 5 3074000 VANASPATI (HYDROGENATED VEGETABLE OIL)

66 5 3075000 VEGETABLE OIL INCLUDING GINGILI OIL AND BRAN OIL.

67 5 3076000 WRITING INSTRUMENTS COSTING UPTO RUPEES ONE THOUSAND PER PIECE

68 5 3077000 PROCESSED MEAT, POULTRY, FISH AND PROCESSED OR PRESERVED VEGETABLES AND FRUITS, [***]

INCLUDING FRUIT JAMS, JELLY, PICKLE, FRUITS SQUASH, PASTE, FRUIT DRINK AND FRUIT JUICE

WHETHER IN SEALED CONTAINER OR OTHERWISE.

69 5 3078000 KNITTING WOOL

70 5 3079000 TEA

71 5 3081000 KIRANA ITEMS NAMELY ARAROTE, KALA NAMAK, HEENG, AAM PAPAR, MUSHRUM, KHUMBA AND

GUCHCHI, GOLEY KA BURADA, TIL, RAI, POSTDANA, MUNGAFALI DANA, SABUDANA, MEHENDI PATTI,

PISI MEHENDI, DRY FRUITS72 5 3082000 ALL TYPES OF SCHOOL BAGS

73 5 3083000 PLASTIC GRANULES, PLASTIC POWDER AND MASTER BATCHES.

75 5 3084000 INDUSTRIAL INPUTS AS SPECIFIED UNDER SCH-III ENTRY NO.84

76 5 3085000 (A) SWEETS AND NAMKEENS (B) CURD

LASSI, FLAVOURED MILK AND YOGURT WHEN SOLD IN SEALED AND PACKED CONTAINERS OR IN

BOTTLES.

77 5 3086000 CAPITAL GOODS AS SPECIFIED UNDER SCH-III ENTRY NO.86.

78 5 3087000 COTTAGE CHEESE

79 5 3088000 NON-MECHANIZED BOATS USED BY FISHERMAN FOR FISHING

80 5 3089000 REFRACTORY MONOLITHIC

81 5 3090000 WOODEN CRATES

82 5 3091000 NUTS BOLTS, SCREWS AND FASTENERS.


83 5 3092000 MEDICAL EQUIPMENT/DEVICES AND IMPLANTS.

84 5 3093000 CLAY INCLUDING FIRE CLAY, FINE CHINA CLAY AND BALL CLAY.

85 5 3094000 TOYS EXCLUDING ELECTRONIC TOYS

86 5 3095000 HONEY

87 5 3096000 COMBS

88 5 3097000 INSULATORS

89 5 3098000 CUPS AND GLASSES OF PAPER

90 5 3099000 BUCKETS MADE OF IRON AND STEEL, ALUMINIUM, PLASTIC OR OTHER MATERIALS (EXCEPT PRECIOUS

MATERIALS).

91 5 3100000 COAL TAR

92 5 3101000 COMPUTER STATIONERY

93 5 3102000 WRITING INK

94 5 3103000 RICE BRAN

95 5 3104000 BIO-MASS BRIQUETTES.

96 5 3105000 RIVER SAND AND GRIT.

97 5 3106000 WET DATES

98 5 3107000 KHOYA/KHOA

99 5 3108000 PORRIDGE

100 5 3109000 IMITATION JEWELLERY

101 5 3110000 FEEDING BOTTLE AND NIPPLES

102 5 3112000 HING (ASAFOETIDA)

103 5 3113000 FLY ASH

104 5 3114000 I) BED SHEET, PILLOW COVER AND OTHER MADE-UPS COVERED BY HSN ENTRY NOS. 63.01, 63.02,

63.03, 63.05, 63.05 AND 63.06.

105 5 3115000 SPECTACLES, PARTS AND COMPONENTS THEREOF, CONTACT LENS & LENS CLEANER.

106 5 3116000 JUTE AND ALL KIND OF JUTE PRODUCTS INCLUDING NATURAL, DYED AND BLEACHED, DIVERSIFIED,

PLAIN AND LAMINATED JUTE PRODUCTS.

107 5 3117000 IMPORTED TEXTILES AND FABRICS

108 5 3119000 BUFFING MATERIAL AND METAL POLISH

109 5 3120000 WAX OF ALL KINDS NOT COVERED BY ANY OTHER ENTRY OF ANY SCHEDULE

110 5 3121000 INDUSTRIAL PERFUMES AND ITS CONCENTRATES (HSN 33.02).

111 5 3122000 LINEAR ALKYLE BENZENE, L.A.B. SULPHONIC ACID, ALFA OLEFIN SULPHONATES.

112 5 3123000 ALL CDS AND DVDS, WHETHER RECORDED OR UNRECORDED

113 5 3124000 WILLOW VICKER

114 5 3125000 MEKHLA CHADDAR

115 5 3127000 SATTU

116 5 3128000 HANDICRAFTS

117 5 3129000 CART DRIVEN BY ANIMALS


118 5 3130000 CHICKEN PRODUCTS

119 5 3134000 TAPIOCA

120 5 3135000 MAT LOCALLY KNOWN AS MADHUR, MADHUR KATHI OR CYPERUS

121 5 3136000 RATTAN, REED (IN MALAYALAM)

122 5 3137000 PLANTAIN LEAVES

123 5 3138000 COCONUT FIBRE

124 5 3139000 CHALK STALK

125 5 3140000 BAMBOO MATING

126 5 3141000 ANIMAL SHOE NAILS

127 5 3142000 HUSK AND GROUND NUT HUSK

128 5 3143000 APPALAM

129 5 3143000 VADAM AND VATHAL

130 5 3144000 UNPROCESSED GREEN LEAVES OF TEA

131 5 3145000 LEAF PLATES AND CUPS PRESSED OR STITCHED

132 5 3146000 AGATE

133 5 3147000 TAKHTI

134 5 3148000 BEEHIVE

135 5 3149000 GAMOSHA

136 5 3150000 BUKHARI

137 5 3151000 LOI

138 5 3152000 PATTU

139 5 3153000 GABBA

140 5 3154000 KANGRI

141 5 3155000 QUANDAKARI

142 5 3156000 SABAI GRASS AND ROPE

143 5 3157000 SIRALI, BAGESHI, BARROO, DATE LEAVES, BASKETS MADE OF BAMBOO.

144 5 3158000 MAT STICKS AND REED OBTAINABLE FROM CYPERUS KATHI, MUTHA.

145 5 3159000 CANDLES

146 5 3160000 NON-CONVENTIONAL ENERGY DEVICES

147 5 3161000 UNBRANDED GOLI AND TOFFI

148 5 3162000 COATED ABRASIVES VIZ., GRINDING DISCS, COATED EMERY CLOTH, WATERPROOF EMERY PAPER,

EMERY BELTS AND ROLLS, EMERY WHEELS (MADE FROM NATURAL OR ARTIFICIAL POWDER OR GRAIN)

AND BONDED ABRASIVES VIZ., GRINDING WHEEL AND LIKE BONDED ABRASIVES OF DIFFERENT SHAPES

FOR GRINDING, SHARPENING, POLISHING AND CUTTING.

149 5 3164000 ALL OTHER VERITIES OF TEXTILE FABRICS AND MADE UPS AS ARE SPECIFICALLY NOT COVERED BY ANY

OTHER ENTRY OF ANY OF THE SCHEDULES TO THE ACT

150 5 3167000 ALL OTHER SCRAP NOT INCLUDED ELSEWHERE IN ANY SCHEDULE OF THE ACT

151 5 3169000 WOOD AND TIMBER


152 5 3170000 INSULATING VARNISH

153 5 3172000 WINDING WIRES AND WINDING STRIPS

154 5 3173000 AMMETER, KWH METER, VOLTMETER

155 5 3174000 INSULATING MATERIALS, INSULATOR

156 5 3175000 JOINTING MATERIALS

157 5 3176000 CIRCUIT BREAKERS, HRC FUSE, THERMOSTAT

158 5 3177000 ELECTRICAL RELAYS AND SINGLE PHASING PREVENTORS AND TIMERS

159 5 3178000 COCOA, COFFEE INCLUDING COFFEE BEANS

160 5 3180000 LIQUEFIED PETROLEUM GAS(LPG) OTHER THAN FOR DOMESTIC USE AND PIPED NATURAL GAS (PNG)

161 5 3181000 DESI GHEE

162 5 3183000 COMPACT FLUORESCENT LAMP AND ELECTRONIC CHOKES (BUREAU OF INDIAN STANDARDS CERTIFIED

OR STAR RATED BY BUREAU OF ENERGY EFFICIENCY), LED LIGHTS.

163 5 3187000 SUBJECT TO THE CONDITIONS SPECIFIED IN ENTRY NO. 1 OF THE FIFTH SCHEDULE TO THE DELHI VALUE

ADDED TAX ACT, 2004, THE FOLLOWING GOODS SOLD BY CANTEEN STORES DEPARTMENT

(I) (A) ALL GOODS MADE OF GLASS INCLUDING, GLASSWARE, BUT NOT INCLUDING GLASS AND

BANGLES, OPTICAL LENSES, GLASS TUMBLERS AND MIRRORS.164 5 3190000 E-RICKSHAW, BATTERY OPERATED VEHICLES AND HYBRID AUTOMOBILES OPERATED ON BATTERY AND

FUEL.

165 5 3191000 ALL KINDS OF MARBLE

Sl. No. Rate of Tax DVAT Code COMMODITY

1 20 4001000 PETROLEUM PRODUCTS [OTHER THAN PETROL (MOTOR SPRITI), DIESEL, AVIATION TURBINE FURL,

LIQUID PETROLEUM GAS, PIPED NATURAL GAS, COMPRESSED NATURAL GAS, WAX AND KEROSENE]

SUCH AS (I) NAPTHA (II) LUBRICANTS (III) FURNACE OIL (IV) MIXURE AND COMBINATION OF ABOVE

PRODUCTS

2 20 4002000 LIQUOR (FOREIGN AND INDIAN MADE FOREIGN LIQUOR)

3 20 4003000 COUNTRY LIQUOR

4 20 4004000 NARCOTICS (BHAANG)

5 20 4005000 MOLASSES

6 20 4006000 RECTIFIED SPIRIT

7 20 4007000 LOTTERY TICKETS

8 20 4008000 BRAKE FLUID

9 20 4009000 TOBACCO AND GUTKA, UNMANUFACTURED TOBACCO, BIDIS, AND TOBACCO USED IN THE

MANUFACTURE OF BIDIS AND HOOKA TOBACCO10 20 4010000 AERATED DRINKS

11 27 4012000 PETROL (MOTOR SPIRIT)

12 16.75 4013000 DIESEL (HIGH SPEED DIESEL, SUPER LIGHT DIESEL OIL, LIGHT DIESEL OIL)

13 25 4014000 AVIATION TURBINE FUEL (ATF)

SCHEDULE - IV (Vat 20% Items)


1 12.5COMMODITY CODE COMMODITY

2 12.5 9001001 CIVIL CONSTRUCTION/ MODIFICATION WORK

3 12.5 9001002 ELECTRIFICATION WORK

4 12.5 9001003 INTERIOR DECORATION WORK

5 12.5 9001004 WATER AND SEWERAGE WORK

6 12.5 9001005 FABRICATION & FIXING WORK

7 12.5 9001006 ERECTION-INSTALLATION ETC. OF PLANTS & MACHINERY

8 12.5 9001007 ELEVATOR/ LIFTS RELATED WORK

9 12.5 9001008 MAINTENANCE CONTRACTS INCLUDING AMCS

10 12.5 9001009 HEAVY MOTOR VEHICLES (EXCLUDING TRACTORS), COMBAT VEHICLES

11 12.5 9001010 CHASSIS AND BODIES OF HEAVY MOTOR VEHICLES(EXCLUDING TRACTORS)

12 12.5 9001011 LIGHT MOTOR VEHICLES AND BODIES OF LIGHT MOTOR VEHICLES

13 12.5 9001012 MOTOR CYCLES, MOTOR SCOOTERS ETC.

14 12.5 9001013 AUTORICKSHAWS

15 12.59001014 PARTS AND ACCESSORIES OF MOTOR VEHICLES/AUTOMOBILES (HMV, LMV,

MOTORCYCLES/SCOOTERS ETC.) INCLUDING SEAT COVERS

16 12.5 9001015 TYRES & TUBES OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE

17 12.5 9001016 PROPANE KITS, CNG KITS

18 12.5 9001017 AIRCRAFTS, AEROPLANES, HELICOPTERS ETC.

19 12.59001018 COMPONENTS AND ACCESSORIES OF AIRCRAFTS, AEROPLANES, HELICOPTERS ETC.

20 12.59001019 COMPACT FLUORESCENT LAMP AND ELECTRONIC CHOKES, LED OTHER THAN

THOSECOVERED UNDER ANY OF THE SCHEDULES(DETN DTD.12/11/13)

21 12.59001020 FANS (CEILING FAN,WALL MOUNTABLE FAN etc.)

22 12.59001021 BULBS, TUBES, HALOGEN LIGHTS

23 12.59001022 SWITCH BOXES, ELECTRIC REGULATORS ,SWITCHES OTHER THAN THOSE COVERED

IN ANY OF THE SCHEDULES

24 12.59001023 ELECTRIC & ELECTRONICS WIRES AND CABLES OTHER THAN THOSE COVERED IN

ANY OF THE SCHEDULES

25 12.59001024 AMPLIFIERS, LOUDSPEAKERS (DETN DTD.10/7/2006)

26 12.59001025 PUBLIC ADDRESS MICROPHONES ,SPEAKERS AS ARE NOT COVERED BY ANY

SCHEDULE

27 12.59001026 SOUND RECORDING OR REPRODUCING APPRATUS (DETN DTD.06/04/2011),

GRAMOPHONE ,GRAMOPHONE RECORDS

28 12.5 9001027 SET TOP BOXES OF TELEVISION, CABLE RECEPTION INSTRUMENTS

29 12.5 9001028 GENERATORS

COMMODITIES TAXABLE @12.5%


30 12.59001029 LCD/LED MONITORS, DISPLAYS AND PLASMA DISPLAYS (DETN DTD.29/11/2013)

,TELEVISIONS

31 12.59001030 VIDEO/ AUDIO RECORDERS/PLAYERS OTHER THAN THOSE COVERED IN ANY OF

THE SCHEDULES ,HOME THEATRE SYSTEMS

32 12.59001031 JUICER-MIXER-GRINDER,MIXER-GRINDER,JUICERS,MIXERS ,GRINDERS ,FOOD

PROCESSORS

33 12.5 9001032 ELECTRIC IRON INCLUDING STEAM IRON

34 12.59001033 ELECTRIC KETTLES, ELECTRIC LUNCH BOXES AND SIMILAR PRODUCTS(DETN

DTD.15/1/08)

35 12.59001034 OVEN TOASTER GRILLER,TOASTERS INCLUDING POP-UP TOASTERS,MICROWAVE

OVEN AND HOTCASES,INDUCTION COOKING APPLIANCES ,COOKING RANGES

36 12.5 9001035 VENDING MACHINES FOR TEA, COFFEE AND OTHER BEVERAGES

37 12.5 9001036 WATER PURIFIERS / RO SYSTEMS

38 12.5 9001037 REFRIGERATORS

39 12.5 9001038 WASHING MACHINES

40 12.5 9001039 VACCUM CLEANERS

41 12.5 9001040 DISH WASHER

42 12.5 9001041 ELECTRIC CHIMNEYS

43 12.5 9001042 WATER COOLERS

44 12.5 9001043 AIR COOLERS

45 12.5 9001044 AIR-CONDITIONERS

46 12.5 9001045 HEATERS & HEAT CONVECTORS

47 12.5 9001046 VIDEO GAMES, CONSOLES, PLAY STATIONS AND MACHINES THEREOF ETC.

48 12.5 9001047 INVERTORS/UPS

49 12.5 9001048 TORCHES , TORCH CELLS

50 12.5 9001049 BATTERIES

51 12.59001050 MUSICAL INSTUMENTS (INCLUDING BONGO AND CONGA) OTHER THAN THOSE

SPECIFIED IN ANY OF THE SCHEDULE

52 12.5 9001051 DICTAPHONE

53 12.5 9001052 PHOTOCOPIER, XEROX, DUPLICATING MACHINE(DETN DTD.13/12/07)

54 12.5 9001053 MULTIFUNCTIONAL PRINTERS(DETN DTD.13/12/07)

55 12.5 9001054 CARTRIDGES OF COMPUTER PRINTERS(DETN DTD.18/7//05)

56 12.59001055 WEIGHTS, MEASURES & WEIGHING AND MEASURING SCALES/MACHINES OF ALL

KIND (DETN DTD.21/02/2006(DETN DTD.21/01/2010))

57 12.59001056 MOBILE PHONES AND ACCESSORIES COSTING ABOVE RS.10000

58 12.59001057 TELECOMMUNICATION EQUIPMENTS (OTHER THAN THOSE COVERED IN ANY OF

THE SCHEDULES

59 12.59001058 CINEMATOGRAPHIC EQUIPMENTS INCLUDING CAMERAS OF ALL TYPES,

PROJECTORS , PHOTOGRAPHIC GOODS LIKE PAPER, FILMS ETC.(DETN

DTD.17/1/2008).60 12.5

9001059 CCTV CAMERA, ACCESSORIES AND PARTS,SPY CAMERA AND DEVICES


61 12.59001060 METAL DETECTOR, BAGGAGE SCANNING MACHINE, SEARCH LIGHT, ACCESS

CONTROL SYSTEM

62 12.59001061 OPTICAL GOODS INCLUDING OPTICAL LENSES OTHER THAN THOSE COVERED

UNDER ANY OF THE SCHEDULES

63 12.59001062 BINOCULARS, TELESCOPES AND OPERA GLASSES AND COMPONENT PARTS AND

ACCESSORIES THEREOF

64 12.5 9001063 WRITING INSTRUMENTS COSTING ABOVE RUPEES ONE THOUSAND PER PIECE

65 12.5 9001064 FANCY LAMPS AND CHANDELIERS

66 12.5 9001065 PAINTINGS, SCULPTURES AND OTHER ART WORKS

67 12.5 9001066 FISH AQUARIUMS,

68 12.5 9001067 GLAZED EARTHERN WARE ,GLASS & GLASS WARE (NON-CROCKERY)

69 12.5 9001068 ARTIFICIAL FLOWERS

70 12.5 9001069 IVORY ARTICLES

71 12.5 9001070 SANDAL WOOD & ITS ARTICLES etc.

72 12.59001071 RELIGIOUS PICTURES (INCLUDING FRAMED PICTURES OF VARIOUS DETITIES) NOT

FOR USE AS CALENDAR(DETN DTD.18/7//05)

73 12.5 9001072 ICONS ON GOLD PLATED NICKEL FOILS AND OTHER METALLIC FOILS

74 12.5 9001073 ARTICLES MADE OF BRASS, BELL METAL

75 12.5 9001074 UTENSILES, KITCHENWARE AND TABLEWARE MADE OF GLASS

76 12.5 9001075 CHINA WARE/MELAMINE CROCKERY AND OTHER ARTICLES

77 12.59001076 ALL TYPES OF STOVES INCLUDING LPG STOVES, BIO-GAS STOVES AND THEIR SPARE

PARTS AS ARE NOT COVERED BY ANY SCHEDULE (DETN DTD.17/12/2008)

78 12.59001077 DISPOSABLE CROCKERY LIKE CUPS, PLATES, FORKS, SPOONS, BEVERAGES STRAWS

ETC. AS IS NOT COVERED UNDER ANY SCHEDULE

79 12.59001078 ARTICLES FOR ART/DRAWINGS LIKE POSTER COLOURS, ACRYLIC COLOURS, OIL

COLOURS, TUBE COLOURS, FABRIC COLOURS, CERAMIC COLOURS, DRAWING

BRUSHES, COLOUR MIXING BLADES, DRAWING PINS, COLOUR PENCILS ETC. AS 80 12.5 9001079 CIGARETTE CASES

81 12.5 9001080 LIGHTERS

82 12.59001081 ARMS & AMMUNITION INCLUDING RIFLES, PISTOLS, REVOLVERS ETC.,EXPLOSIVES

,ARTILLERY

83 12.5 9001082 ELECTRONIC TOYS

84 12.59001083

DRINKING WATER/MINERAL WATER SOLD IN SEALED PACKINGS,MEDICINAL

WATER, DISTILLED WATER, DE-MINERALIZED WATER,IONIC WATER, BATTERY

WATER

85 12.59001084 ICE CREAMS,SHAKES INCLUDING ICE CREAM SHAKES, MANGO SHAKE, MILK

SHAKES ETC.

86 12.59001085 SHERBETS, DRINKS, JUICES ETC. OTHER THAN THOSE MADE OF FRUITS ,OTHER

NON ALCOHOLIC BEVERAGES (NON AERATED)

87 12.59001086 FLAVOURING AGENTS, STABILIZING AGENTS, COLOURING AGENTS AND OTHER

ADDITIVES IN THE FOOD INDUSTRY AS ARE NOT COVERED BY ANY SCHEDULE

,FLAVOURS AND ALL THEIR CONCENTRATES AND ESSENCES(DETN DTD.23/6/05)88 12.5 9001087 DRY YEAST

89 12.59001088 CONFECTIONERY ITEMS (INCLUDING CAKE, PASTRIES, TOFFEES, CANDIES, SUGAR

BALLS, CHOCOLATES ETC.,BISCUITS SOLD UNDER BRANDED PACKAGES

90 12.5 9001089 MOUTH FRESHNERS, PAN MASALA (WITHOUT TOBACCO) AND SIMILAR ITEMS

91 12.5 9001090 SAUCE PASTES


92 12.59001091 VERMICELLI, MACARONI, NOODLES, PASTA ETC.(DETN DTD.09/11/12)

93 12.59001092 COOKED FOODS AND SNACKS ,SEMI-COOKED FOODS AND SNACKS

94 12.59001093 SOYA FOOD PRODUCTS LIKE BARI, CHIKKA, CHOPS, VEGGETS, NOODLES, KABAB,

SPRING ROLLS ETC.(DETN DTD.09/11/12)

95 12.5 9001094 ROASTED DRY FRUITS (DETN DTD.15/3/12)

96 12.5 9001095 PACKED BABY FOODS

97 12.5 9001096 KESAR

98 12.5 9001097 PET FOOD AND ACCESSORIES (DETN DTD.31/03/2010)

99 12.59001098 THE ARTICLES OF PLASTIC FOR PACKING NAMELY BOXES, CASES, CRATES,

CONTAINERS, BOTTLES AND JERRY CANS ETC. AS ARE NOT COVERED BY ANY

SCHEDULE,PLASTIC/POLYTHENE BAGS(DETN DTD.13/7/05)100 12.5

9001099 RUBBER GOODS OTHER THAN THOSE SPECIFIED IN ANY OF THE

SCHEDULE(EXCLUDING TYRES & TUBES)

101 12.5 9001100 CEMENT

102 12.5 9001101 READYMIX CONCRETE

103 12.5 9001102 GRANITE AND ITS TILES

104 12.5 9001103 ARTICLES MADE OF MARBLES/GRANITE

105 12.59001104 SANITARY GOODS / SANITARY WARE /SANITARY FITTINGS OTHER THAN THOSE

SPECIFIED IN ANY OF THE SCHEDULE

106 12.5 9001105 GALAZED EARTHEN TILES/CERAMIC TILES

107 12.5 9001106 BOULDERS & CHIPS

108 12.5 9001107 MALBA/CRUSHED MALBA

109 12.5 9001108 ROOFING TILES, ASBESTOS SHEETS AND ACCESSORIES

110 12.5 9001109 RCC SHEETS

111 12.5 9001110 COOLANTS

112 12.5 9001111 NON-PETROLEUM BASED LUBRICANTS (DETN DTD.08/3//2006)

113 12.5 9001112 LIFTS & ELEVATORS

114 12.5 9001113 FIRE FIGHTING EQUIPMENTS,PARTS & SPARE PARTS & ACCESSORIES THEREOF

115 12.59001114 PAINTS, PRIMERS, COLOURS AND VARNISHES ,PAINT BRUSHES, ROLLERS AND

OTHER PAINTING EQUIPMENTS (DETN DTD.01/8/2006)

116 12.5 9001115 PUTTY (USED FOR SMOOTHING THE WALLS) (DETN DTD.10/2/2006)

117 12.5 9001116 WALL PAPERS

118 12.59001117 VINYL FLOORING, FLOOR COVERINGS OF PLASTICS AND OTHER MATERIALS (DETN

DTD.15/2/2006)

119 12.59001118 ALL TYPES OF BLINDS INCLUDING WOOD BLINDS, VERTICAL BLINDS, VINYL BLINDS

ETC.

120 12.5 9001119 WATER STORAGE TANKS AND CISTERNS

121 12.5 9001120 WIRE MESH AND METAL MESH

122 12.5 9001121 CERAMIC GOODS (EXCL. CROCKERY AND SANITARY WARE)

123 12.5 9001122 GARDEN UMBRELLA


124 12.5 9001123 FIBREGLASS & THEIR ARTICLES

125 12.5 9001124 INSULATING BOARD

126 12.5 9001125 BOILERS / FURNACE

127 12.5 9001126 FILTERS EXCEPT WHEN USED IN MOTOR VEHICLES

128 12.5 9001127 HELMETS OF ALL KINDS (DETN DTD.26/8/2010)

129 12.5 9001128 SOLAR POWER PLANTS /SOLAR ENERGY SYSTEMS

130 12.5 9001129 WASTE WATER TREATMENT PLANTS

131 12.59001130 PLYWOOD,PARTICLE BOARD,PLYBOARD,ARTIFICIAL,COMPOSITE

WOOD,SUNMICA..HARD BOARD,MEDIUM DENSITY FIBRE BOARD (MDF)

,LAMINATED SHEET(DETN DTD.04/12//05)132 12.5 9001131 WOODEN CARVINGS AND MOULDINGS

133 12.5 9001132 ALMIRAHS AND SAFES

134 12.59001133 COMPUTER FURNITURE ,MOULDED FURNITURE ,STEEL ,ALUMINIUM AND PLASTIC

FURNITURE

135 12.59001134 WOODEN BOXES AND ARTICLES EXCEPT THOSE COVERED UNDER ANY OF THE

SCHEDULES

136 12.5 9001135 X-RAY FILMS

137 12.5 9001136 RUBBER HOT WATER BOTTLES(DETN DTD.12/7/05)

138 12.5 9001137 EMPTY TINS & BARRELS

139 12.5 9001138 H.P.I. BAGS

140 12.5 9001139 STICKERS ,LABELS OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE

141 12.59001140 LOCKS OF ALL KINDS INCLUDING SHUTTER LOCKS AND FURNITURE LOCKS (DETN

DTD.20/3/2006)

142 12.5 9001141 LIQUIFIED PETROLEUM GAS FOR COMMERCIAL USE

143 12.5 9001142 COMPRESSED NATURAL GAS NOT COVERED BY ANY ENTRY OF SCHEDULES

144 12.5 9001143 DUMMIES AND MANNEQUINS

145 12.59001144 BABY RIDES, WALKERS, STROLLERS CARRIERS, PERAMBULATORS, CRADLES, BABY

SWINGS, BABY COTS, BABY CHAIRS, BABY SEE-SAW AND BABY SLIDES ETC. (DETN

DTD.14/12/05)146 12.5 9001145 KEROSENE EXCEPT SOLD UNDER PDS

147 12.5 9001146 ADVERTISEMENT BOARDS, SIGN BOARDS, NEON AND GLOW SIGN BOARDS ETC.

148 12.5 9001147 AUTO TELLER MACHINE

149 12.5 9001148 ARTICLES MADE OF SEMI PRECIOUS SOTNES

150 12.5 9001149 SUNGLASSES AND PARTS THEREOF

151 12.5 9001150 MEMENTO, AWARD, MEDALS, TROPHY, SHIELDS ETC.

152 12.5 9001151 WASHING SOAPS/LIQUIDS, SHAMPOOS, CLEANING AGENTS, DETERGENTS ETC.

153 12.5 9001152 HOUSE KEEPING PRODUCTS SUCH AS DUST BRUSH, DUSTERS, MOPS, ETC.

154 12.5 9001153 DISINFECTANT & DEODORANTS

155 12.5 9001154 INSECT REPELLANTS ,MOSQUITO COILS, MATS ETC.

156 12.5 9001155 COSMETICS ,TOILETRIES INCLUDING SOAPS,SHAMPOOS AND HAIR OILS


157 12.59001156 FEMININE SANITARY NAPKINS EXCLUDING SINGLE PACKS CONTAINING 8 UNITS

AND HAVING MRP UPTO RS. 20 PER PACK

158 12.5 9001157 BABY NAPPIES, DIAPERS OTHER THAN ADULT DIAPERS (DETN DTD.21/4/07)

159 12.5 9001158 PERSONAL HEALTH CARE PRODUCTS

160 12.5 9001159 PERSONAL HEALTH CARE EQUIPMENT

161 12.5 9001160 ENERGY DRINKS (NON-AERATED)(DETN DTD.09/7/12)

162 12.5 9001161 DIETARY SUPPLEMENTS

163 12.5 9001162 TOOTH PASTE / POWDER, DENTIFRICES,TOOTH BRUSH

164 12.5 9001163 SAFETY RAZOR / BLADES

165 12.59001164 SHOE POLISH/SHINER, SHOE BRUSH, SHOE SHINING MACHINES/EQUIPMENTS

AND OTHER ACCESSORIES

166 12.5 9001165 PERFUMERY AND ESSENCES EXCEPT INDUSTRIAL PERFUMES

167 12.5 9001166 CARPETS

168 12.5 9001167 MATTRESSES ,PILLOWS AND CUSHIONS

169 12.5 9001168 SLEEPING BAGS (DETN DTD.07/11/2008)

170 12.5 9001169 FOAM SHEETS

171 12.5 9001170 FOAM & THEIR ARTICLES

172 12.5 9001171 RUBBER SHEETS, RUBBER COATED CLOTH SHEETS ETC.(DETN DTD.19/03/12)

173 12.5 9001172 PICNIC SET

174 12.59001173 VACUUM FLASKS, THERMIC JUGS, THERMOS ETC. AND ICE BUCKETS, BOXES OR

URNS OR OTHER DOMESTIC RECEPTICLES ETC. TO KEEP FOOD OR BEVERAGE HOT

OR COLD AND REFILLES THEREOF 175 12.5

9001174 CLOCKS, TIME PIECES, ELECTRICAL TIME SWITCHES AND MECHNICAL TIMERS AND

PARTS THEREOF

176 12.5 9001175 WATCHES

177 12.5 9001176 TRAVEL CASES / BRIEF CASES /TRAVELLING BAGS/SUITCASES / WEDDINGS VANITY

CASE 178 12.5 9001177 RAINCOATS

179 12.5 9001178 FURS & THEIR GOODS

180 12.5 9001179 REXINE

181 12.5 9001180 LEATHER GOODS OTHER THAN THOSE COVERED UNDER ANY OF THE SCHEDULES

182 12.5 9001181 HARDWARE ITEMS NOT COVERED BY ANY OF THE SCHEDULES

183 12.59001182 ALL TYPES OF PAPER NAPKINS, PAPER TOILET ROLLS, KITCHEN PAPER ROLLS AND

TISSUE PAPERS (DETN DTD.17/5/2006)

184 12.59001183 SCIENTIFIC INSTRUMENTS AND EQUIPMENTS AS ARE NOT COVERED BY ANY OF

THE SCHEDULES

185 12.59001184 CHEMICALS (INCLUDING PETRO-CHEMICALS) WHICH ARE NOT COVERED IN ANY

SCHEDULE

186 12.59001185 ABRASIVE POWDERS LIKE ALUMINIUM POWDER AS ARE NOT COVERED BY ANY

SCHEDULE (DETN DTD.17/5/2006)

187 12.5 9001186 POWDERED MILK AND CONDENSED MILK

188 12.5 9001187 BUTTER AND BUTTER OIL


189 12.5 9001188 GASES FOR MEDICAL PURPOSES LIKE OXYGEN, NITROUS OXIDE ETC.

190 12.59001189 STEEL WIRE ROPES, STAINLESS STEEL ROPES, COPPER WIRE ROPES AND COPPER

STAY WIRES AND OTHER SIMILAR WIRE/ROPES NOT COVERED UNDER ANY

SCHEDULE(DETN DTD.20/10//05)191 12.5 9001190 ALL TYPE OF PAPER SHREDDER

192 12.5 9001191 AIR COMPRESSORS AND THEIR ACCESSORIES (DETN DTD.29/3/2006)

193 12.5 9001192 DIESEL GENERATORS SETS (DETN DTD01/9/2014)

194 12.5 9001193 PLAYING CARDS

195 12.59001194 ENVELOPES, LETTER CARDS, PLAIN POST CARDS, CORRESPONDENCE CARDS OTHER

THAN POSTAL ITEMS SOLD BY GOVERNMENT

196 12.59001195 ELEVATORS, MANUAL LIFTS AND ITS COMPONENTS/SPARE PARTS

197 12.59001196 READYMIX FOOD ITEMS FOR COOKING CONTAINING ANY INGREDIENT OTHER

THAN THOSE LISTED IN FIRST SCHEDULE

198 12.5 9001197 HUMAN HAIR AND WIGS

199 12.5 9001198 AIR PURIFIERS

200 12.5 9001199 ELECTRIC STEAMERS OF ALL TYPES

201 12.5 9001200 PURSES AND WALLETS MADE OF ALL MATERIALS

202 12.5 9001201 PRE-SENSITIZED PRINTING PLATES/GRAPHIC ART FLIM

203 12.5 9001202 POWDER COATING MACHINE

204 12.5 9001203 BIOMETRIC ATTENDANCE MACHINES/PROXIMITY CARD (DETN DTD.28/5/13)

205 12.5 9001204 WATER METERS

206 12.5 9001205 LUGGAGE CARTS

207 12.5 9001206 MASSAGE CHAIRS OF ALL KINDS

208 12.59001207 REMOTE CONTROLS

209 12.59001208 READYMADE PORTA CABINS AND SIMILAR STRUCTURES

210 12.59001209 METALLIC OR OTHER IDOLS AND STATUES AS ARE NOT COVERED BY ANY

SCHEDULE

211 12.59001210 NAVIGATION DEVICES, GPS RECEIVERS, VEHICLE TRACKING SYSTEMS/UNITS ETC.

AS ARE NOT COVERED BY ANY SCHEDULE (DETN

DTD.14/08/2008,05/04/2011,31/03/2010)212 12.5 9001211 M.S. FABRICATED STRUCTURES

213 12.5 9001212 SLEEPING BAGS (DETN DTD.07/11/2008)

214 12.5 9001213 ARTIFICIAL TEETH AND DENTURES (DETN DTD.21/01/2010)

215 12.5 9001214AIR BUBBLE PACKAGING (DETN DTD.05/2/2008)

216 12.5 9001215TANDOORS MADE OF SIMPLE CLAY AND OTHER SIMILAR PRODUCTS

217 12.59001216

CEREMONIAL DRESSES AND OTHER ADD- ONS FOR ARMED FORCES

218 12.59001217 BULLET PROOF JACKETS, OTHE PROTECTIVE CLOTHINGS AND GEARS USED BY

ARMED FORCES PERSONNEL

219 12.5 9001218DISPOSABLE GLOVES

220 12.5 9001219SATELLITE RECEIVER AND PARTS


221 12.5 9001220CONVEYORS

222 12.59001221

EMBROIDERY MACHINES AND ITS ACCESSORIES, PARTS (DETN DTD.08/12/2006)

223 12.5 9001222BALLOONS

224 12.5 9001223OTHERS- ITEMS TO BE SPECIFICALLY MENTIONED

Documents

SCHEDULE - I (Exempted Items)sainiassociates.com/Image/NEW LIST.pdfSL.NO. Rate of Tax DVAT Code COMMODITY