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Delhi Budget 2010 - A summary of Changes in DVAT rates as proposed in Delhi Budget 2010

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Delhi Budget 2010 - A summary of Changes in DVAT rates as proposed in Delhi Budget 2010
C.A. Surender Gupta By: C.A. Surender Gupta
March 27, 2010
All Articles by: C.A. Surender Gupta       View Profile
  • Contents

Final rate of revised DVAT rates with effect from 1-4-2010: visit DELHI VAT - CHANGE IN VAT RATES WITH EFFECT FROM 1-4-2010 

Budget Proposal

S. No.

ITEM

New Tax Rates effective from date to be notified

Existing tax Rates

(%)

(%)

A -  DVAT rates reduced from 12.5% to exempted (i..e. 0%)

1

Oral Iron Chelator Defarasirox

0

12.5

B - New tax on certain items - exempted (i.e. 0%) to 5%

1

Compressed natural gas (CNG) for use in transport sector

5

0

2

Rassi, Ban & Newar

5

0

3

Bio inputs like Fertilizers and Micro-nutrients and plant growth promoters

5

0

4

Kerosene stoves, lanterns and petromax and their spares

5

0

5

Embroidery and zari items

5

0

C -  New tax on certain items from exempted (i.e. 0%) to 12.5%

1

Motion Picture distribution when treated as right to use goods

12.5

0

2

Plastic scrap/glass scrap

12.5

0

D - Tax rate increased From 5% to 12.5%

1

All other scraps

12.5

5

2

Dry fruits and kesar and magaj of all kind

12.5

5

3

Desi Ghee

12.5

5

4

Household plastic items

12.5

5

5

Plastic and tin containers including barrels

12.5

5

6

Wood and timber and plywood and laminated boards

12.5

5

7

Fitting for doors and windows and furniture

12.5

5

8

Wire mesh and metal mesh

12.5

5

9

Paint brushes

12.5

5

10

Tractor tyres and tubes

12.5

5

11

Cocoa and coffee including coffee beans

12.5

5

12

Invertors

12.5

5

13

All Utensils and cutlery items (including Pressure cookers/ Pans) except those made of precious metals

12.5

5

14

Fertilizers, pesticides, weedicides, insecticides, herbicides, rodentecides and plant growth regulators (other than those covered in First Schedule)

12.5

5

15

Glucose D

12.5

5

16

Locks

12.5

5

17

Weights and Measures

12.5

5

18

Fibre Board and particle board

12.5

5

19

Tea

12.5

5

20

Writing instruments costing above Rs. 1,000/-

12.5

5

21

Mobile Phones and all mobile accessories above Rs. 10,000/-

12.5

5

22

Readymade garments above Rs. 5,000/-

12.5

5

E - Tax rates increased from 12.5% to 20%

1

Diesel

20

12.5

2

Aerated Drinks

20

12.5

3

Watches above Rs. 5,000/-

20

12.5

Final rate of revised DVAT rates with effect from 1-4-2010: visit DELHI VAT - CHANGE IN VAT RATES WITH EFFECT FROM 1-4-2010 

 

By: C.A. Surender Gupta - March 27, 2010

 

Discussions to this article

 

PLS. COMMENTS ARE RATE OF DVAT TAX OF CABLE WIRE
By: PAPPU SAH
Dated: April 23, 2010

 

 

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