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List of Goods Taxed at 5% [Rate increased from 4% to 5% w.e.f. 13-1-2010] - THE THIRD SCHEDULE - (See Section 4)
Act Rules

The Third Schedule of the Delhi Value Added Tax Act, 2004 outlines a list of goods taxed at a rate of 5%, effective from January 13, 2010. This list includes a wide range of commodities such as agricultural implements, communication equipment, intangible goods like copyrights, various types of yarn, utensils, bamboo, bearings, drugs and medicines, chemical fertilizers, coir products, edible oils, industrial perfumes, and many more. The schedule also specifies different periods and conditions under which certain goods were taxed, reflecting changes and amendments over time. The list is extensive, covering goods from various industries, including textiles, chemicals, metals, electronics, and food products.