First Schedule which contains list of exempted commodities has been amended wherein some entries have been changed and a number of commodities inserted in the schedule with effect from 1.4.2005 - F.101(316)/2005-Fin.(A/Cs)(ii)/28 - Delhi Value Added Tax

First Schedule which contains list of exempted commodities has been amended wherein some entries have been changed and a number of commodities inserted in the schedule with effect from 1.4.2005

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

FINANCE (ACCOUNTS) DEPARTMENT

DELHI SACHIVALAYA, I.P.ESTATE, NEW DELHI-02

No.F.101(316)/2005-Fin.(A/Cs)(ii)/28

Dated: 01.04.2005

NOTIFICATION

No. F. 101(316)/2005-Fin.(A/Cs)(ii)/28 - Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do.

Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following amendments in the First Schedule appended to the said Act, namely:-

AMENDMENTS

In the First Schedule appended to the said Act,-

(i)  for the entry at Sl. No.20, the following entry shall be substituted namely:-

"20. Bangles made of shell, glass, lac or plastic."

(ii) in the entry at Sl. No. 24, after the word "frozen;" and before the words "eggs and livestock", the word "poultry," shall be inserted;

(iii)for the entry at Sl. No. 34, the following entry shall be substituted, namely

"34. Bread (branded and unbranded).";

(iv)for the entry at Sl. No. 35, the following entry shall be substituted, namely:-

"35. Common Salt (processed or unprocessed)."

(v) after the entry at Sl. No. 36, the following entries shall be inserted, namely:-

37. Compressed Natural Gas.

38. Rakhi.

39. Hand made safety matches.

40. Idols made of clay.

41. Clay lamps.

42. Murmuralu, pelalu, atukulu, puffed rice commonly known as muri, chira, murki etc, poha, murmura and lai.

43. Muddhas made of sarkanda, phool buhari/jharoo.

44. Coconut in shell and separated kernel of coconut.

45. Religious pictures not for use as calendars.

46. Paddy, rice, wheat and pulses.

47. Khandsari including sugar but not including imported sugar in all forms.

48. Textiles but not including imported varieties of textiles.

49. Tobacco excluding gutkha and imported varieties of tobacco.

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

(DR. POOJA GUPTA)

DEPUTY SECRETARY FINANCE (E-1)

 

Notes : 

1.   First Schedule which contains list of exempted commodities has been amended wherein some entries have been changed and a number of commodities inserted in the schedule with effect from 1.4.2005.