Third Schedule containing list of goods to be taxed @ 4% amended wherein some entries have been omitted and some entries have been inserted with effect from 08.08.2005 - F.101(348)/2005-Fin.(A/Cs)(ii)/2404 - Delhi Value Added Tax

Third Schedule containing list of goods to be taxed @ 4% amended wherein some entries have been omitted and some entries have been inserted with effect from 08.08.2005

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

FINANCE (ACCOUNTS) DEPARTMENT

DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-110002

No.F.101(348)/2005-Fin.(A/Cs)(ii)/2404

Dated: 08.08.2005

NOTIFICATION

No.F.101(348)/2005-Fin.(A/Cs)(ii)/2404 -  Whereas the Lieutenant 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 Lieutenant 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,-

(a) for the entry at serial No. 1, the following entry shall be substituted, namely: -

"1.Agricultural implements not operated manually or not driven by animal, their spare parts, components and accessories.";

(b) for the entry at serial No. 26, the following entry shall be substituted, namely: -

"26.Electrodes and welding equipments";

(c) the entry at serial No. 39 shall be omitted;

(d) in the entry at serial No. 41, the opening words "IT products including" shall be omitted;

(e) the entry at serial No. 43 shall be omitted;

(f) for the entry at serial No. 68, the following entry shall be substituted, namely: -

"68. Starches, glues and adhesives";

(g) in the entry at serial No. 84, in the industrial inputs specified at Part-A, after the entry at serial No. 218, the following entries and the goods mentioned there against shall be inserted, namely:-

"S.No.   Heading No.             Description of goods

219.  Additives, Salts, Stippers, Passivations, Intermediates and other chemicals used in various types of Electroplating such as Nickel, Zinc, Copper, Satin Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt.

220. 39.07   Layflat Tubing.

(h) in the entry at serial No. 85, in sub-entry(1), for item No. 141, the following item shall be substituted, namely:-

"141.curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles.";

(i) for the entry at serial No. 121, the following entry shall be substituted, namely: -

"121. Industrial perfumes and its concentrates(HSN 33.02).";

(j) after the entry at serial No. 160, the following entries shall be inserted, namely: -

161. Unbranded Goli and Toffi.

162. Coated abrasives viz., grinding discs, coated emery cloth, waterproof emery paper, emery belts and rolls, emery wheels (made from natural or artificial powder or grain) and bonded abrasives viz., grinding wheel and like bonded abrasives of different shapes for grinding, sharpening, polishing and cutting.

163. Kite

164. All other varieties of textile fabrics and made ups as are specifically not covered by any other entry of any of the Schedules to the Act.

165. Household plastic items such as combs, jug, soap case, mug, tooth brush, patra, looking glass and photo frames, chakla belan, cutlery, tea and atta chhanani, lunch box, bottles, trays, tokras including baskets, mats, basins, tub, and drums of capacity upto 100 litres.

166. Fittings for doors, window and furniture including (1) hinges-butt, plano, narrow, tee, parliament, handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers, (2) nails, screws, nuts and bolts, revets, cotter pins, staples, panel pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections, including slotted angles, shelves and accessories, (5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes.

167. All other scrap not included elsewhere in any Schedule of the Act.

168. Paint brushes.

169. Wood, timber, ply-board and laminated board

170. Insulated varnish

171. Tractor tyre

 By order and in the name of

the Lt. Governor of the National

CapitalTerritory of Delhi.

Sd/-

   (T.S.SETHI)

            UNDER  SECRETARY, FINANCE (ACCOUNTS)

Notes : 

1. Third Schedule containing list of goods to be taxed @ 4% amended wherein some entries have been omitted and some entries have been inserted with effect from 08.08.2005