Third Schedule which contains list of goods taxable @ 4% has been amended wherein some entries have been changed and number of commodities have been inserted in Third Schedule with effect from 1.04.2005 - F.101(316)/2005-Fin.(A/Cs)(iii)/39 - Delhi Value Added Tax

Third Schedule which contains list of goods taxable @ 4% has been amended wherein some entries have been changed and number of commodities have been inserted in Third Schedule with effect from 1.04.2005

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

FINANCE (ACCOUNTS) DEPARTMENT

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

No.F.101(316)/2005-Fin.(A/Cs)(iii)/39

Dated: 01.04.2005

NOTIFICATION

No. F. 101(316)/2005-Fin.(A/Cs)(iii)/39 - 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 third Schedule appended to the said Act, namely:-

AMENDMENTS

In the Third Schedule appended to the said Act,-

(i)  the entry at Sl. No. 15 shall be omitted;

(ii)  for the entry at Sl. No. 16, the following entry shall be substituted, namely:-

"16. Drugs and medicines including bulk drugs.";

(iii)  for the entry at Sl. No. 24, the following entry shall be substituted, namely:-

"24. Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar and tobacco.";

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

"34. Medicinal Herbs including amla, harrad, bahera, sikakai, katha,  supari, rattanjot and khusk pudina, bark, dry plant, dry root commonly known as jari booti and dry flower.";

(v) in the entry at Sl. No. 41, after the words "wireless equipment and parts thereof", the words   "cellular phones and accessories" shall be inserted;

(vi) after the entry at Sl. No.41, the following entry shall be inserted, namely:-

"41A. IT products notified by the Ministry of IT as specified below:-

(i) Word processing machines, electronic typewriters.

(ii) Microphones, multimedia speakers, headphones etc.

(iii) Telephone answering machines.

(iv)  Parts of Telephone Answering Machine.

(v) Prepared unrecorded media for sound recording.

(vi)  IT software on any media.

(vii) Transmission apparatus other than apparatus for radio or T.V broadcasting.

(viii)  Radio communication receivers, Radio Pagers.

(ix)  Aerials, antennas and parts.

(x) LCD panels, LED panels and parts.

(xi)  Electrical capacitors, fixed, variable and parts.

(xii) Electronic calculators.

(xiii)  Electrical resistors.

(xiv)  Printed Circuits.

(xv) Switches, Connectors, Relays for up to 5 amps.

(xvi) DATA/Graphic Display tubes other than Picture tubes and parts.

(xvii) Diodes, transistors & similar semi-conductor devices.

(xviii) Electronic Integrated Circuits and Micro-assemblies.

(xix) Signal Generators and parts.

(xx) Optical fibre cables.

(xxi) Optical fibre and optical fibre bundles, cables.

(xxii) Liquid Crystal devices, flat panel display devices and parts.

(xxiii) Computer systems and peripherals, Electronic diaries.

(xxiv) Cathode ray oscilloscopes, Spectrum analysers, Signal analysers.

(xxv) Parts and Accessories of HSN 84.69, 84.70 & 84.71.

(xxvi) D C Micromotors, Stepper motors of 37.5 watts.

(xxvii) Uninterrupted power supply.

(xxviii) Permanent Magnets and articles.

(xxix) Electrical apparatus for line telephony or line telegraphy.

 (vii) the entry at Sl. No.44 shall be omitted;

(viii) the entry at Sl. No. 48 shall be omitted;

(ix) for the entry at Sl. NO. 51, the following entry shall be substituted, namely:-

"51. Hawai chappal and plastic footwear.";

(x) the entry at Sl. No. 54 shall be omitted;

 (xi) for the entry at Sl. No. 59, the following entry shall be substituted, namely:-

"59. Safety matches other than hand made safety matches.";

(xii) the entry at Sl. No.69 shall be omitted;

 (xiii) after the entry at Sl. No. 76, the following entries shall be inserted, namely:-

"77. Processed meat, poultry, fish and processed or preserved vegetables and fruits.

78. Knitting wool.

79. Tea.

80. Embroidery and zari items."

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.   Third Schedule which contains list of goods taxable @ 4% has been amended wherein some entries have been changed and number of commodities have been inserted in Third Schedule with effect from 1.04.2005.