Sch 1 - List of Exempted Commodities - THE FIRST SCHEDULE - (See Section 6) - Delhi Value Added Tax Act, 2004

THE FIRST SCHEDULE (See Section 6) List of Exempted Commodities Sr. No. COMMODITY 1. 01.04.2005 to 07.08.2005 Agricultural implements manually operated or animal driven. 08.08.2005 2 Manually operated or animal driven agricultural implements, their spare parts, components and accessories. 2. 01.04.2005 to 13.03.2006 Aids and implements used by handicapped persons. 14.03.2006 3 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 motorized) and their parts and accessories (vi) Braille typewriters whether electric or non electric (vii) Braille Paper 3. 01.04.2005 to 10.05.2005 Aquatic feed, poultry feed and cattle feed including grass, hay and straw 11.05.2005 1 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. 01.04.2005 Betel leaves 5. 01.04.2005 to 10.05.2005 Books, Periodicals, Newspapers and Maps 11.05.2005 1 Books, periodicals and journals including maps, charts and globes 6. 01.04.2005 Charakha, Ambar Charakha, handlooms and handloom fabrics and Gandhi Topi. 7. 01.04.2005 Charcoal 8. 01.04.2005 Coarse grains other than paddy, rice and wheat 9. 01.04.2005 Condoms and Contraceptives 10. 01.04.2005 to 10.05.2005 Cotton and silk yarn in hank 11.05.2005 1 Cotton and silk yarn in hank and cone 11. 01.04.2005 Curd, Lussi, butter milk and separated milk. 12. 01.04.2005 Earthen pot 13. 01.04.2005 Electricity energy 14. 01.04.2005 to 10.05.2005 Firewood 11.05.2005 1 Fire wood except casurina and eucalyptus timber 15. 01.04.2005 to 10.05.2005 Fishnet and fishnet fabrics 11.05.2005 1 Fish net, fish fabrics fish seeds, prawn/shrimp seeds 16. 01.04.2005 Fresh milk and pasteurized milk 17. 01.04.2005 Fresh plants, saplings and fresh flowers 18. 01.04.2005 Fresh vegetables and fruits. 19. 01.04.2005 Garlic and ginger 20. 01.04.2005 to 10.05.2005 Bangles made of shell, glass, lac or plastic 11.05.2005 1 All bangles except those made of precious metals 21. 01.04.2005 to 13.03.2006 Human blood and blood plasma. 14.03.2006 3 Blood including blood components. 22. 01.04.2005 Indigenous handmade musical instruments 23. 01.04.2005 Kumkum, bindi alta and sindur 24. 01.04.2005 Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair. 25. 01.04.2005 National Flag. 26. 01.04.2005 Organic manure 07.12.2011 17 17 Organic manure, fertilizers, bio-inputs like bio-fertilizers, micro-nutrients and plant growth promoters. 27. 01.04.2005 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. 01.04.2005 Raw wool. 29. 01.04.2005 Semen including frozen semen. 30. 01.04.2005 Silk worm laying, cocoon and raw silk. 31. 01.04.2005 to 20.06.2012 Slate and slate pencils 21.06.2012 18 to 31.03.2013 Slate and slate pencils, geometry boxes, color boxes, crayons and pencil sharpners 01.04.13 23 23 [Slate and slate pencils, geometry boxes, colour boxes, crayons, pencil sharpners and empty pencil/geometry box] 32. 01.04.2005 Tender green coconut. 33. 01.04.2005 Toddy, Neera and Arak. 34. 01.04.2005 Bread (branded and unbranded). 35. 01.04.2005 to 31.03.2013 Common Salt (processed or unprocessed) 01.04.2013 24 24 [Common Salt (Processed and Unprocessed) and Sendha Namak] 36. 01.04.2005 Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) water sold in sealed container. 37. 01.04.2005 to 10.05.2005 Compressed Natural Gas 11.05.2005 1 Compressed Natural Gas (CNG) for use in the Transport Sector 38. 01.04.2005 Rakhi 39. 01.04.2005 Handmade safety matches 40. 01.04.2005 Idols made of clay 41. 01.04.2005 Clay lamps 42. 01.04.2005 Murmuralu, pelalu, autukulu, puffed rice commonly known as muri, chira, murki etc, poha, murmura and lai 43. 01.04.2005 Muddhas made of sarkanda, phool buhari/jharoo 44. 01.04.2005 Coconut in shell and separated kernel of coconut 45. 01.04.2005 Religious pictures not for use as calendars 46. 01.04.2005 Paddy, rice, wheat and pulses 47. 01.04.2005 to 10.05.2005 Khandsari including Sugar but not including imported sugar in all forms 11.05.2005 1 Khandsari including sugar as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including imported sugar in all forms 10.12.2009. to 31.03.2011 8 Khandsari including sugar as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 1 [*********] including imported sugar in all forms 01.04.2011 9 Khandsari and sugar including imported sugar in all forms. 48. 01.04.2005 to 10.05.2005 Textiles but not including imported varieties of textiles 11.05.2005 to 07.04.2011 1 Textile as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including 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 and imported varieties of textiles. 08.04.2011 to 20.06.2011 10 10 [ 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, 63.04, 63.05, and 63.06. (ii) imported varieties of textiles. (iii) (a) industrial textile such as canvass belt, filter cloth etc, (b) furnishing, textile other then handloomm furnishing. (c) sutings. ] 21.06.2011 16 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, 63.04, 63.05, and 63.06. (ii) imported varieties of textiles. (iii) (a) industrial textile such as canvass belt, filter cloth etc, 16 (b) Furnishings having sale price of more than ₹ 100/- per meter or per piece or per set, as the case may be, other then handloom furnishings. 16 (c) Suiting having sale price of more than ₹ 500/- per meter. ] 49. 01.04.2005 to 10.05.2005 Tobacco excluding gutkha and imported varieties of tobacco 11.05.2005 1 TO 13.05.2007 Tobacco as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including gutkha and imported varieties of tobacco 14.05.2007 to 31.03.2011 4 Unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis and hooka tobacco. 01.04.2011 11 [Omitted] 50. 01.04.2005 Flour, atta, maida, suji, besan, etc. 51. 01.04.2005 Rassi, Ban and Newars 52. 01.04.2005 Mid-day meals supplied by agencies approved by the Government and Local Bodies to schools run by the Government of National Capital Territory of Delhi or Local Bodies 53. 11.05.2005 1 Khadi garments, bags and made-ups 54. 11.05.2005 1 All seeds other than oil seeds. 55. 11.05.2005 1 Gur Jaggeri 56. 11.05.2005 1 Items covered under PDS (except kerosene) 57. 11.05.2005 1 Items under customs bond for re-export after manufacturing or otherwise 58. 11.05.2005 to 07.08.2005 1 Pappad 08.08.2005 2 Pappad and Vadi. 59. 11.05.2005 1 Lac/shell-lac 60. 11.05.2005 1 Plastic waste 61. 11.05.2005 1 Scrap glass/scrap glass bottles 62. 11.05.2005 1 Motion picture distribution when treated as right to use goods. 63. 11.05.2005 1 Natural gas sold to Delhi based agencies engaged in the production of CNG for sale in Delhi for use in the Transport Sector. 64. 11.05.2005 1 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. 65. 08.08.2005 2 Leaf plates and cups. 66. 08.08.2005 2 Paper waste. 67. 08.08.2005 2 Incense sticks commonly known as agarbati, dhup kathi or dhup bati. 68. 14.03.2006 3 Deferiprone and desferrioxamine 69. 14.03.2006 to 20.06.2012 3 Rubber/Plastic/Rexin footwear having MRP less than ₹ 300/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself 21.06.2012 19 to 31.03.2013 Rubber/Plastic/Rexin footwear having MRP less than ₹ 500/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself 01.04.2013 25 25 [All types of footwear having MRP up to Rs. 500/- provided that the MRP is indelibly marked or embossed on the footwear itself.] 70. H 14.03.2006 3 Hawan samagri. 21.06.2012 20 Hawan samagri, Roli, Sacred Thresd, Kirpam, Prasadum by religious instutions and Misri, Patasha as part of Prasad. 71. 14.5.2007 5 Tri-cycle meant for use by persons with disability. 72. 14.5.2007 5 Blood filters. 21.06.2012 21 Blood filters and blood bags. 73. 14.5.2007 5 to 31.3.2010 7 Bio-inputs like bio-fertilizers, micro-nutrients and plant growth promoters. 1.4.2010 7 Omitted 74. 14.5.2007 5 to 31.3.2010 7 Kerosene-stoves, Lanterns and Petromax and their spares. 1.4.2010 to 31.03.2011 7 Omitted 01.04.2011 12 Kerosene stoves, lanterns and petromax and their spares 75 1.4.2008 6 Embriodery 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 76 1.4.2010 7 Oral Iron Chelator Defarasirox. 77 1.4.2010 7 Liquefied Petroleum Gas (LPG) of Domestic use 78 26.11.2010 13 Sanitary napkins for use by females provided the M.R.P. is equal to ₹ 20/- or less than ₹ 20/- per pack and a single pack contains at least 8 units 79. 01.06.2010 14 Food commonly known a Jan Ahaar sold in Delhi by Non-Governmental Organisations (NGOs), which are duly approved by the Department of Social Welfare and Women and Child Welfare, Government of NCT of Delhi for selling this food. 80. 01.04.2011 15 Bicycles having MRP upto ₹ 3500/- 81 01.04.2011 15 Adult diapers. 82 21.06.2012 22 Tricycles. 83 21.06.2012 22 to 31.03.2013 Kites. 01.04.2013 26 26 [Kites and Charkhi, Manjha used for flying kites] 84 21.06.2012 22 Juna. 85 21.06.2012 22 Mahawar, Hairpins, Hairbands, Hairclips, Sefety Pins and Saree falls. 27 [86. 01.04.2013 Refuse Derived Fuel (RDF).] 28 [87. 01.04.2013 Tiles made from Malba and Kerbstones made from Malba.] 29 [88. 01.04.2013 Chilly Spray used for self-defence.] 30 [89. 01.04.2013 Organic Gulal, Organic Colours.] 31 [90. 01.04.2013 Singhara, Kuttu and their Atta.] **************** Notes 1 Notification No. F. 101 (328)/2005-Fin.(A/Cs)(i)/537 dated 11th May, 2005 w.e.f. 11th May, 2005 Further Substituted vide Notification No. F. No. 3 (24)/FIN.(T E)/2009-10/J S FIN./550. Dated 10/12/2009 but not 2 Notification No. F. 101 (348)/2005-Fin.(A/Cs)(i)/2393 dated 8th August, 2005 w.e.f. 8th August, 2005 3 Notification No. F. 3 (77)/ Fin.(T E)/2005-06/1424-1433 kha, dated 14 th March, 2006 w.e.f. 14 th March, 2006 4 Notification No.F.3(2)/Fin(T E)/2007-08/(i)/dsfte/352 dated 14 th May, 2007 w.e.f. 14 th May, 2007 5 Notification No. F.3(2)/Fin(T E)/2007-08/(i)/dsfte/352 dated 14 th May, 2007 w.e.f. 14 th May, 2007 6 Entry no. 75 inserted vide notification No.F.3(24)/Fin.(T E)/2007-08/jsfin/149 Dated: 31st March,2008 7 Notification No.F.3(30)/FIN.(T E)/2009-10/js/Fin./285. dated 1/4/2010 8. Omitted vide Notification No. F. No. 3 (24)/FIN.(T E)/2009-10/J S FIN./550.dated 10/12/2009 9. Substituted vide Notification No.-3(51)/Fin.(Rev-I)/2010-11/asf/12, dated 01/04/2011, before it was read as:- Khandsari including Sugar 1 [*********] including imported sugar in all forms 10. Substituted vide Notification No.-3(51)/Fin.(Rev-I)/2010-11/asf/12, dated 01/04/2011, before it was read as:- Textile as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including 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 and imported varieties of textiles w.e.f. 08.04.2011 i.e. the date of notification of the Finance Act, 2011 by the Government of India. 11. The commodity mentioned at Sl. No. 49 has been omitted vide Notification No.-3(51)/Fin.(Rev-I)/2010-11/asf/12, dated 01/04/2011, w.e.f 08.04.2011 i.e. the date of notification of the Finance Act, 2011 by the Government of India. 12. Inserted vide Notification No.-3(51)/Fin.(Rev-I)/2010-11/asf/12, dated 01/04/2011, w.e.f. 01.04.2011 13. Inserted vide Notification No.F.3(42)/Fin.(Rev.I)/2010-11/asf//210, dated 26/11/2010 14. Inserted vide Notifications No. F. 3(43)/Fin (Rev-I)/2010-11/DS-II/33., dated 19/01/2011, w.e.f. 01.06.2010. 15. Inserted vide Notification No.-3(51)/Fin.(Rev-I)/2010-11/asf/12, dated 01/04/2011 w.e.f. 01.04.2011 16. Substituted vide Notification No. F.3 (11) Fin. (Rev-I)/2011-12/DS II/313 , dated21/06/2011 w.e.f. 21.06.2011 17. Substituted vide Notification No.F.3(17)/Fin(Rev-I)/2011-12/DSIII/1420, dated 07/12/2011 w.e.f. 07/12/2011 18. Substituted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21/06/2012 19. Substituted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21/06/2012 20. Substituted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21/06/2012 21. Substituted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21/06/2012 22. Substituted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21/06/2012 23. Substituted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.4.2013 . 24. Substituted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.4.2013 . 25. Substituted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.4.2013 . 26. Substituted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.4.2013 . 27. Inserted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.4.2013 28. Inserted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.4.2013 29. Inserted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.4.2013 30. Inserted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.4.2013 31. Inserted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.4.2013