Laws 4 India - DELHI VALUE ADDED TAX VAT Notifications4 2006

In the Third Schedule appended to the said Act-
(1) for the existing entry at Sl.No.6, the following entry shall be substituted, namely-
"6. All utensils including pressure cookers/pans except utensils made of precious metals";
(2) for the existing entry at Sl.No.9, the following entry shall be substituted, namely-
"9. Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements";
(3) for the existing entry at Sl.No.12, the following entry shall be substituted, namely-
"12. Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof";
(4) for the existing entry at Sl.No.16, the following entry shall be substituted, namely-
"16. Drugs & Medicines including vaccines, syringes and dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade";
(5) for the existing entry at Sl.No.17, the following entry shall be substituted, namely-
"17. Castings including all metal castings";
(6) for the existing entry at Sl.No.20, the following entry shall be substituted, namely-
"20. Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, chemical fertilizers, pesticides, weedicides and insecticides";
(7) in the entry at Sl. No. 24, after the words "sugar" and before the words "and tobacco", the words ", textile" shall be inserted.
(8) for the existing entry at Sl.No.25, the following entry shall be substituted, namely-
"25. Edible oils and oiled cake.";
(9) for the existing entry at Sl.No.31, the following entry shall be substituted, namely-
"31. Fried and roasted grams";
(10) (10) for the existing entry at Sl.No.32, the following entry shall be substituted, namely-
"32. Edible varieties of rub gur";
(11) for the existing entry at Sl.No.46, the following entry shall be substituted, namely-
"46. Napa slabs (rough flooring stones) & Shahabad stones";
(12) for the existing entry at Sl.No.50, the following entry shall be substituted, namely-
"50. Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof";
(13) for the existing entry at Sl.No.51, the following entry shall be substituted, namely-
"51. Plastic footwears including moulded plastic footwear and hawai Chappal and straps thereof";
(14) for the existing entry at Sl.No.56, the following entry shall be substituted, namely-
"56. Railway coaches, engines, wagons and part thereof";
(15) for the existing entry at Sl.No.57, the following entry shall be substituted, namely-
"57. Readymade garments but not including those made of khadi.";
(16) The entry at Sl. No. 60 shall be omitted.
(17) for the existing entry at Sl.No.61, the following entry shall be substituted, namely-
"61. Sewing machines, its parts and accessories.";
(18) for the existing entry at Sl.No.63, the following entry shall be substituted, namely-
"63. Silk Fabrics including silk sarees but excluding handloom silk unless covered by Additional Excise Duty.";
(19) for the existing entry at Sl.No.64, the following entry shall be substituted, namely-
"64. Skimmed milk powder and UHT milk";
(20) for the existing entry at Sl.No.65, the following entry shall be substituted, namely-
"65. Solvent oils.";
(21) for the existing entry at Sl.No.66, the following entry shall be substituted, namely-
"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.";
(22) for the existing entry at Sl.No.73, the following entry shall be substituted, namely-
"73. Umbrella, its parts and accessories thereof except garden Umbrella";
(23) for the existing entry at Sl.No.76, the following entry shall be substituted, namely-
"76. Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpeners";
(24) for the existing entry at Sl.No.77, the following entry shall be substituted, namely-
"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";
(25) for the existing entry at Sl.No.80, the following entry shall be substituted, namely-
"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";
(26) in the entry at Sl.No. 81-
(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;
(27) for the existing entry at Sl.No.83, the following entry shall be substituted, namely-
"83. Plastic granules, plastic powder and master batches";
(28) for the existing entry at Sl.No.84, the following entry shall be substituted, namely-
"84. Industrial inputs as specified at Part-A of this notification";
(29) for the existing entry at Sl.No.85, the following entry shall be substituted, namely-
"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-
a) Halwas:
1. Halwa Sohan 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
b) Laddus:
14. Laddu Badam 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
c) Petha:
29. Petha Misri 30. Petha Angoor 31. Petha Gandhari
32. Petha Pan 33. Petha Cream Roll 34. Annanas
d) Other Sweets:
35. Gulab Jaman 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
e) Namkeen:
113. Badam 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
f) Milk:
141. Curd Lassi
(30) after the existing entry at Sl. No.85, the following entries shall be inserted, namely-
86. Capital goods as specified at Part-B of this notification.
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."
This notification shall come into force with immediate effect.

By order and in the name of
the Lt. Governor of the National
Capital Territory of Delhi.
(T. S. Sethi)
UNDER SECRETARY FINANCE (A/Cs)
No.F. 101(328)/2005-Fin.(A/Cs)(i)/549-558 Dated: 11th May, 2005
Copy forwarded for information and necessary action to:-
1. The Pr. Secretary (GAD), Govt. of NCT of Delhi with one spare copy for its publication in Delhi Gazette Part-IV (extraordinary)in today's date.
2. The Secretary, Govt. of India, Ministry of Home Affairs, North Block, New Delhi
3. The Secretary, Govt. of India, Ministry of Home Affairs, North Block, New Delhi
4. The Secretary to Finance Minister, GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi
5. The Pr. Secretary (Finance), GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi
6. The Commissioner, Value Added Tax, Bikri Kar Bhawan, IP Estate, New Delhi.
7. The Deputy Secretary (L&J), GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi.
8. The Registrar, Sales Tax Appellate Tribunal, Bikri Kar Bhawan, I.P.Estate, New Delhi
9. VAT Officer(Policy), Sales Tax Department, Govt. of NCT of Delhi, New Delhi
10. Guard File.