Sch 4 - List of Goods Taxed at 20% - THE FOURTH SCHEDULE - (See Section 4) - Delhi Value Added Tax Act, 2004

Extract

8 [ The Fourth Schedule (see section 4) S. No. Commodity Rate of Tax 11 [1. Petroleum Products [other than Petrol (Motor Spirit), Diesel, Aviation Turbine Fuel, Liquid Petroleum Gas, Piped Natural Gas, Compressed Natural Gas, Wax and Kerosene] such as (i) Naptha; (ii) Lubricants; (iii) Furnace oil; (iv) Mixture and combination of above products. Twenty paise in the rupee] 24 [ 2. Liquor (Foreign and Indian Made Foreign Liquor) 25 paise in the rupee ] 20 [ 3. Country Liquor 25 paise in the rupee ] 4 Narcotics (Bhaang). Twenty paise in the rupee 5 Molasses Twenty paise in the rupee 6 Rectified Spirit Twenty paise in the rupee 7 Lottery Tickets Twenty paise in the rupee 8 Brake Fluid Twenty paise in the rupee 16 [ 9 Un-manufactured tobacco, tobacco and tobacco products in all forms such as cigarettes (irrespective of form and length), chewing tobacco, gutkha, cigars, hooka tobacco, khaini, zarda, surti, bidis etc. Twenty paise in the rupee ] 10 Aerated Drinks Twenty paise in the rupee 17 [ 11 *** ] 23 [ 12. Petrol (Motor Spirit) 19.40 paise in the rupee ] 21 [ 13. Diesel (High speed diesel, super light diesel oil, Light diesel oil) 16.75 paise in the rupee ] 18 [14. Aviation Turbine Fuel (ATF) not covered by any other entry of any of the Schedules 25 paise in the rupee] ****************** 1 Notification No. F.101 (336)/ 2005-Fin.(A/Cs)(ii)/479, dated 3 rd May, 2005 w.e.f. 3 rd May, 2005, 2. Notification No. F.101 (328)/ 2005-Fin.(A/Cs)(ii)/559, dated 11 th May, 2005 w.e.f. 11 th May, 2005 3 Inserted Notification No. F.3 (77)/Fin.(T E)(ii)/2005-06/1444-1453 kha, dated 14 th March, 2006 w.e.f. 14 th March, 2006 4. Notification No. F. 3(6)/Fin.(T E)/2009-10/Jsfin/269 dated 26.6.2009 5. Notification NO.F.3(30)/FIN.(T E)/2009-10/js/Fin./285 dated 1.4.2010 6. Notification No.F.3(35)/Fin.(Rev.I)/2010-11/asf//161, Dated: 19.7.2010 w.e.f. 20.07.2010 7. Substituted vide Notification No.F.7(433)/Policy-II/VAT/2012/DSIII/461-462, dated 21/06/2012, w.e.f 21/06/2012 w.e.f. 21.06.2012 8. Substituted vide F.14(6/LA-2015/cons2 law/112-126 - Dated 14-7-2015 , before it was read as, THE FOURTH SCHEDULE (See Section 4) List of Goods Taxed at 20% S No. Commodity 1 01.04.2005 to 02.05.2005 Petroleum Products other than liquid petroleum gas, Compressed Natural Gas and Kerosene such as (i) Naphtha; (ii) Aviation Turbine Fuel; (iii) Spirit; (iv) Gasoline; (v) Diesel(High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil) [Omitted w.e.f. 03.05. 2005] 1 (vi) Furnace Oil; (vii) Organic Solvent (Omitted w.e.f. 11.05.2005) 2 ; (viii) Coal Tar (Omitted w.e.f. 11.05.2005) 2 ; (ix) Wax (except Petroleum wax used for manufacture of candles); (x) Mixture and combination of above products. 03.05.2005 to 10.05.2005 1 Omitted; rest same as 01.04.2005; 11.05.2005 to 13.03.2006 2 (vii) (viii) Omitted; rest same as 03.05.2005; 14.03.2006 to 31.03.2010 3 Petroleum Products other then liquid petroleum gas, [piped natural gas,] Compressed Natural Gas and Kerosene such as (i) to (x) same as 11.05.2005 [(v), (vii) (viii) already omitted] 01.04.2010 to 19.07.2010 5 Petroleum Products other then liquid petroleum gas, piped natural gas, Compressed Natural Gas and Kerosene such as (i) Naphtha; (ii) Aviation Turbine Fuel; (iii) Spirit; (iv) Gasoline; (v) Diesel (Re-inserted w.e.f. 01.04.2010) 5 (vi) Furnace Oil; (vii) *** (Omitted w.e.f. 11.05.2005) 2 ; (viii) *** (Omitted w.e.f. 11.05.2005) 2 ; (ix) Wax (except Petroleum wax used for manufacture of candles); (x) Mixture and combination of above products. 20.07.2010 6 Petroleum Products other then liquid petroleum gas, piped natural gas, Compressed Natural Gas and Kerosene such as (i) to (iv) and (vi) to (x) same as 01.04.2010 [(v) omitted w.e.f. 20.07.2010] 6 2 01.04.2005 Liquor (Foreign and Indian Made Foreign Liquor). 3 01.04.2005 Country Liquor. 4 01.04.2005 Narcotics (Bhaang). 5 01.04.2005 Molasses. 6 01.04.2005 Rectified Spirit. 7 01.04.2005 Lottery Tickets. 8 01.04.2005 Brake Fluid. 9 ***** 10 26.6.2009 to 20.06.2012 4 Tobacco and Gutka except unmanufactured tobacco, bidis, tobacco used in the manufactured of bidis and hooka tobacco. [21.06.2012] 7 Tobacco and Gutkha, unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis and hooka tobacco 11 [1.4.2010] 5 Aerated Drinks. 12 [1.4.2010] 5 Watches coasting above rupees five thousand 9. Substituted vide Not. No. F.3(10)/Fin(Rev-I)/2015-16/DS-VI/547 - Dated 15-7-2015 w.e.f. 16 th July 2015, before it was read as, 1 Petroleum Products other than liquid petroleum gas, piped natural gas, Compressed Natural Gas and Kerosene such as Naptha; Aviation Turbine Fuel; Spirit; Gasoline Furnace oil; Wax (except petroleum wax used for manufacture of candles); Mixture and combination of above products. Twenty paise in the rupee 10. Inserted vide Not. No. F.3(10)/Fin(Rev-I)/2015-16/DS-VI/547 - Dated 15-7-2015 w.e.f. 16 th July 2015 11. Substituted vide F.3(22)/Fin(Rev-I)/2015-2016/dsvi/913 - Dated 16-11-2015 before it was read as, 9 [1. Petroleum Products [other than Petrol (Motor Spirit), Diesel, Liquid Petroleum Gas, Piped Natural Gas, Compressed Natural Gas, Wax and Kerosene] such as (i) Naphtha; (ii) Aviation Turbine Fuel; (iii) Lubricants; (iv) Furnace oil; and (v) Mixture and combination of above products. Twenty paise in the rupee.] 12. Inserted vide F.3(22)/Fin(Rev-I)/2015-2016/dsvi/913 - Dated 16-11-2015 13. Substituted vide F.3(26)/Fin(Rev-I)/2015-16/DS-VI/22 - Dated 18-1-2016 before it was read as, 10 [12. Petrol (Motor Spirit) 25 paise in the rupee 14. Substituted vide F.3(26)/Fin(Rev-I)/2015-16/DS-VI/22 - Dated 18-1-2016 before it was read as, 13. Diesel (High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil) 16.6 paise in the rupee] 15. Substituted vide F.3(2)/Fin(Rev-I)/2016-17/dsvi/141 - Dated 6-5-2016 14 [13. Diesel (High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil). 18 paise in the rupee] 16. Substituted vide F.3(3)/Fin(Rev-I)/2016-17/dsvi/148 - Dated 9-5-2016 before it was read as, 9 Tobacco and Gutkha, unmanufactured tobacco, bidis and tobacco used in manufacture of bidis and hooka tobacco Twenty paise in the rupee 17. Omitted vide F.3(3)/Fin(Rev-I)/2016-17/dsvi/148 - Dated 9-5-2016 before it was read as, 11 Watches costing above rupees five thousand Twenty paise in the rupee] 18. Substituted vide No. F. 3(6)/Fin.(Rev-I)/2017-18/DS-VI/255 dated 19-5-2017, before it was read as, 12 [14. Aviation Turbine Fuel (ATF) 25 paise in the rupee] 19. Substituted vide Notification No. F.3(1) Fin.(Rev-I)/2019-20/DS-VI/149 dated 04-05-2020 before it was read as 13 [12. Petrol (Motor Spirit) 27 paise in the rupee] 15 [13. Diesel (High Speed Diesel; Super Light Diesel Oil, Light Diesel Oil). 16.75 paise in the rupee ] 20. Substituted vide Notification No. F.3(10)/Fin.(Rev-I)/2020-21/DS-VI/178 dated 09-06-2020 before it was read as 2 Liquor (Foreign and Indian Made Foreign Liquor). Twenty paise in the rupee 3 Country Liquor Twenty paise in the rupee 21. Substituted vide Notification No. F. 3(20)/Fin.(Rev-I)/2020-21/DS-IV/39 dated 30-07-2020 before it was read as 19 [ 13. Diesel (High speed diesel, super light diesel oil, Light diesel oil) 30 paise in the rupee ] 22. Effective from 10-11-2021 to 01-08-2022 for further Amendment see Notification No. F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295 dated 10-11-2021 23. Substituted vide Notification No. F.10/45/2021-22/SRD/Fin/3221-3231 dated 01-12-2021 w.e.f. 01-12-2021 before it was read as 19 [ 12. Petrol (Motor Sprit) 30 paise in the rupee ] 24. Substituted vide F. No. 3(15)/Fin.(Exp.-I)/2022-23/DS-I/780 dated 28-09-2022 before it was read as, 20 [ 22 [ 2. Liquor (Foreign and Indian Made Foreign liquor) 25 paise in the rupee ]