The Delhi Value Added Tax Act, 2004

{
    "id": 27146,
    "slug": "the-delhi-value-added-tax-act-2004",
    "title": "The Delhi Value Added Tax Act, 2004",
    "short_title": "The Delhi Value Added Tax Act, 2004",
    "act_number": "Delhi Act No. 3 of 2005",
    "act_year": 2004,
    "act_type": "STATE",
    "location": "Delhi",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Delhi Value Added Tax Act, 2004",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"accountant\" means-\n(i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);\n(ii) a person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered; or\n[(iii) a cost accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or]\n[(iv)] a person referred to in section 619 of the Companies Act, 1956 (1 of 1956);\n(b) \"adequate proof\" means such documents, testimony or other evidence as may be prescribed;\n(c) \"Appellate Tribunal\" means the Appellate Tribunal constituted under section 73 of this Act;\n(d) \"business\" includes-\n[(i) the provision of any services, but excluding the services provided by an employee;]\n(ii) any trade, commerce or manufacture;\n(iii) any adventure or concern in the nature of trade, commerce or manufacture;\n(iv) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and\n(v) any occasional transaction in the nature of such service, trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction, whether or not such service, trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such service, trade, commerce, manufacture, adventure or concern.\n(i) any transaction of sale or purchase of capital assets pertaining to such service, trade, commerce, manufacture, adventure or concern shall be deemed to be business;\n(ii) purchase of any goods, the price of which is debited to the business and sale of any goods, the proceeds of which are credited to the business shall be deemed to be business;\n[(e) \"business premises\" includes-\n(i) the address of a dealer, registered with the Commissioner;\n(ii) any building or place used by a person for the conduct of his business, except for those parts of the building or place used principally as a residence;\n(iii) any place from where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; and\n[(f) \"capital goods\" means plant, machinery and equipment used, directly or indirectly, in the process of trade or manufacturing or for execution of works contract in Delhi;]\n(g) \"casual trader\" means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Delhi whether for cash, deferred payment, commission, remuneration or other valuable consideration;\n(h) \"Commissioner\" means the Commissioner of Value Added Tax appointed under sub-section (1) of section 66 of this Act;\n(i) \"in the course of\" includes activities done for the purposes of, in connection with, or incidental to and activities done as part of the preparation for the activity and in the termination of, the activity;\n[(j) \"dealer\" means any person who, for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of his business, buys or sells goods in Delhi directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes,-\n(i) a factor, commission agent, broker, del credere agents or any other mercantile agent by whatever name called, who for the purpose of or consequential to his engagement in or in connection with or incidental to or in the course of the business, buys or sells or supplies or distributes any goods on behalf of any principal or principals whether disclosed or not;\n(ii) a non-resident dealer or, as the case may be, an agent, residing in the State of a non-resident dealer, who buys or sells goods in Delhi for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of the business;\n(iii) a local branch of a firm or company or association of persons, outside Delhi where such firm, company, association of persons is a dealer under any other sub-clause of this definition;\n(iv) a club, association, society, trust, or co-operative society, whether incorporated or unincorporated, which buys goods from or sells goods to its members for price, fee or subscription, whether or not in the course of business;\n(v) an auctioneer, who sells or auctions goods whether acting as an agent or otherwise or, who organizes the sale of goods or conducts the auction of goods whether or not he has the authority to sell the goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;\n(vi) a casual trader;\n(vii) any person who, for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or as unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale.\n(i) Customs Department of Government of India administering Customs Act, 1962 (52 of 1962);\n(ii) Departments of Union Government, State Governments and Union Territory Administrations;\n(iii) Local authorities, Panchayats, Municipalities, Development Authorities, Cantonment Boards;\n(iv) Public Charitable Trusts;\n(v) Railway Administration as defined under the Railways Act, 1989 (24 of 1989) and Delhi Metro Rail Corporation Limited;\n(vi) Incorporated or unincorporated societies, clubs or other association of persons;\n(vii) Each autonomous or statutory body or corporation or company or society or any industrial, commercial banking, insurance or trading undertaking, corporation, institution or company whether or not the Union Government or any of the State Governments or of a local authority;\n(viii) Delhi Transport Corporation;\n(ix) Shipping and construction companies, air transport companies, airlines and advertising agencies.]\n(k) \"Delhi\" means the National Capital Territory of Delhi;\n(l) \"fair market value\" means the value at which goods of like kind and quality are sold or would be sold in the same quantities between unrelated parties in the open market in Delhi;\n(m) \"goods\" means every kind of moveable property (other than newspapers, actionable claims, stocks, shares and securities) and includes-\n(i) livestock, all materials, commodities, grass or things attached to or forming part of the earth which are agreed to be severed before sale or under a contract of sale; and\n(ii) property in goods (whether as goods or in some other form) involved in the execution of a works contract, lease or hire-purchase or those to be used in the fitting out, improvement or repair of movable [or immovable] property;\n(n) \"goods vehicle\" means a motor vehicle, vessel, boat, animal and any other form of conveyance used for carrying goods;\n(o) \"Government\" means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under article 239 and designated as such under article 239AA of the Constitution;\n(p) \"import of goods into Delhi\" means taking, receiving, bringing, carrying, transporting, or causing to bring or receive goods into Delhi from any place outside Delhi;\n(q) \"importer\" means-\n(i) a person who brings his own goods into Delhi; or\n(ii) a person on whose behalf another person brings goods into Delhi; or\n(iii) in the case of a sale occurring in the circumstances referred to in subsection (2) of section 6 of the Central Sales Tax Act, 1956 (74 of 1956), the person in Delhi to whom the goods are delivered;\n(r) \"input tax\" in relation to the purchase of goods, means the proportion of the price paid by the buyer for the goods which represents tax for which the selling dealer is liable under this Act;\n[ [(ra) \"manufacture\" with its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods, but does not include any such process or mode of manufacture as may be prescribed;]\n(s) \"net tax\" means the amount calculated for a tax period under section 11 of this Act;\n(t) \"non-creditable goods\" means the goods listed in the Seventh Schedule;\n(v) \"non-resident\" means a person who has no fixed place of business or residence in Delhi;\n(w) \"notified\" means notified by the Commissioner in the Official Gazette;\n(x) \"Official Gazette\" means the Delhi Gazette;\n(y) \"prescribed\" means prescribed by rules made under this Act;\n(z) \"registered dealer\" means a dealer registered under this Act;\n(za) a person is \"related\" to another person (referred to in this definition as a \"dealer\") if the person-\n(i) is a relative of the dealer;\n(ii) is a partnership of which the dealer is a partner;\n(iii) is a company in which the dealer (either alone or in conjunction with another person who is, or persons who are, related to the dealer under another sub-clause of this clause) directly or indirectly holds forty per cent or more of outstanding voting stock or shares;\n(iv) is a person who (either alone or in conjunction with another person who is, or other persons who are, related to the person under another sub-clause of this clause) directly or indirectly owns forty per cent or more of outstanding voting stock or shares of the dealer;\n(v) is a company in which forty per cent or more of outstanding voting stock is held directly or indirectly by a person (either alone or in conjunction with another person who is, or other persons who are, related to the person under another sub-clause of this clause) who also holds forty per cent or more of the outstanding voting stock or shares of the dealer; or\n(vi) is controlled by the dealer, a person whom the dealer controls, or is a person who is controlled by the same person who controls the dealer;\n(zb) \"relative\" means a relative as defined in clause (41) of section 2 of the Companies Act, 1956 (1 of 1956);\n(zc) \"sale\" with its grammatical variations and cognate expression means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration (not including a grant or subvention payment made by one government agency or department, whether of the Central Government or of any State Government, to another) and includes-\n(i) a transfer of goods on hire purchase or other system of payment by instalments, but does not include a mortgage or hypothecation of or a charge or pledge on goods;\n(ii) supply of goods by a society (including a co-operative society), club, firm, or any association to its members for cash or for deferred payment or for commission, remuneration or other valuable consideration, whether or not in the course of business;\n(iii) transfer of property in goods by an auctioneer referred to in sub-clause\n(vii) of clause (j) of this section, or sale of goods in the course of any other activity in the nature of banking, insurance who in the course of their main activity also sell goods repossessed or re-claimed;\n(iv) transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;\n(v) transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;\n(vi) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;\n(vii) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;\n(viii) every disposal of goods referred to in sub-clause [(vii)] of clause (j) of this [sub-section] ,\n(zd) \"sale price\" means the amount paid or payable as valuable consideration for any sale, including-\n(i) the amount of tax, if any, for which the dealer is liable under section 3 of this Act;\n(ii) in relation to the delivery of goods on hire purchase or any system of payment by installments, the amount of valuable consideration payable to a person for such delivery including hire charges, interest and other charges incidental to such transaction;\n(iii) in relation to transfer of the right to use any goods for any purpose (whether or not for a specified period) the valuable consideration or hiring charges received or receivable for such transfer;\n(iv) any sum charged for anything done by the dealer in respect of goods at the time of, or before, the delivery thereof;\n[(v) amount of duties levied or leviable on the goods under the Central Excise Act, 1944 (1 of 1944) or the Customs Act, 1962 (52 of 1962), or the Delhi Excise Act, 2009 (Delhi Act 10 of 2010) whether such duties are payable by the seller or any other person; and] ]\n(vi) amount received or receivable by the seller by way of deposit (whether refundable or not) which has been received or is receivable whether by way of separate agreement or not, in connection with, or incidental or ancillary to, the sale of goods;\n(vii) in relation to works contract means the amount of valuable consideration paid or payable to a dealer for the execution of the works contract; less-\n(a) any sum allowed as discount which goes to reduce the sale price according to the practice, normally, prevailing in trade;\n(b) the cost of freight or delivery or the cost of installation in cases where such cost is separately charged, and the words \"purchase price\" with all their grammatical variations and cognate expressions, shall be construed accordingly:\n(a) the valuable consideration received or receivable by the dealer;\n(b) value determined by the Custom authorities for payment of custom duty at the time of the import of such goods.]\n(ze) \"Schedule\" means a Schedule appended to this Act;\n(zf) \"tax\" means tax payable under this Act;\n(zg) \"taxable quantum\" means the amount as defined in sub-section (2) of section 18 of this Act;\n(zh) \"tax invoice\" means the document as defined in section 50 of this Act;\n[(zi) \"tax period\" means the period prescribed in the rules made under this Act;]\n(zj) \"tax fraction\" means the fraction calculated in accordance with formula,\nr/(r + 100)\n(zk) \"transporter\" means any person who, for the purposes of or in connection with or incidental to or in the course of his business transports or causes to transport goods, and includes any person whose business consists of or includes operating a railway, shipping company, air cargo terminal, inland container depot, container freight station, courier service or airline;\n(zl) \"turnover of purchases\" means the aggregate of the amounts of purchase price paid or payable by a person in any tax period, [excluding] any input tax;\n(zm) \"turnover\" means the aggregate of the amounts of sale price received or receivable by the person in any tax period, reduced by any tax for which the person is liable under section 3 of this Act;\n(zn) \"value of goods\" means the fair market value of the goods at that time including insurance charges, excise duties, countervailing duties, tax paid or payable under the Central Sales Tax Act, 1956 (74 of 1956) in respect of the sale, transport charges, freight charges and all other charges incidental to the transaction of the goods;\n(zo) \"works contract\" includes any agreement for carrying out for cash or for deferred payment or for valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;\n(zp) \"year\" means the financial year from the first day of April to the last day of March;\n(a) words importing the masculine gender shall include the feminine gender;\n(b) words in singular shall include their plural and vice versa;\n(c) expressions referring to \"writing\" shall include printing, typing, lithography, photography and other methods of representing or reproducing words in a visible form; and\n(d) with reference to a person who is unable to sign his name, the word \"signature\" shall include his thumb impression or other mark duly attested to signify his signature.\nChapter II\nImposition of Tax",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Imposition of tax.",
            "chapter": null,
            "content": "(a) registered under this Act; or\n(b) required to be registered under this Act, shall be liable to pay tax calculated in accordance with this Act, at the time and in the manner provided in this Act.\n(a) while he is a registered dealer under this Act; or\n(b) on and from the day on which he was required to be registered under this Act.]\n(a) to furnish any information in his possession in respect of the goods; or\n(b) fails to permit inspection thereof, then, without prejudice to any other action which may be taken against such person, a presumption may be raised that the goods in respect of which he has failed to furnish information or permit inspection, are owned by him and are held by him for sale in Delhi and the provisions of this Act shall apply accordingly.\n(a) to furnish any information in respect of the goods brought or kept in stock or sold by any participant before or during or after the exhibition-cum-sale; or\n(b) to ensure that all the participants in the exhibition-cum-sale have obtained registration under this Act and paid due tax; or\n(c) to permit inspection of the business premises or goods or account and records of the participants; or\n(d) to permit inspection of the accounts and records of the organiser in respect of the exhibition-cum-sale; then, without prejudice to any other action which may be taken against such participant, a presumption may be raised that the goods of the participant who failed to obtain registration under this Act or the goods in respect of which the participant has failed to furnish information or failed to permit inspection, are owned by the organizer and are held by him for sale in Delhi and the provisions of this Act shall apply accordingly.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Rates of tax.",
            "chapter": null,
            "content": "(a) in respect of goods specified in the Second Schedule, at the rate of one paisa in the rupee;\n[(b) in respect of goods specified in the Third Schedule, at the rate of five paise in the rupee:\n(c) in respect of goods specified in the Fourth Schedule, at the rate of twenty paise in the rupee; [x x x]\n[(d) in respect of goods involved in the execution of the works contract, at the rate of twelve and a half paise in the rupee:]\n[(e)] in the case of any other goods, at the rate of twelve and a half paise in the rupee:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Taxable turnover.",
            "chapter": null,
            "content": "(a) the turnover of sales not subject to tax under section 7 of this Act; and\n(b) the turnover of sales of goods declared exempt under section 6 of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Sale exempt from tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Certain sales not liable to tax.",
            "chapter": null,
            "content": "(a) in the course of inter-State trade or commerce; or\n(b) outside Delhi; or\n(c) in the course of import of the goods into or export of the goods out of, the territory of India; or\n[(d) in accordance with the notification issued by the Central Government in exercise of its powers under section 3 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel) Act, 2002 (36 of 2002), no tax shall be levied on sales of the fuel and lubricants which are filled into receptacles forming part of any aircraft registered in a country other than India, if-\n(i) the said country is a party to the Convention on International and Civil Aviation, 1944; and\n(ii) the said country has entered into an Air Services agreement with India; and\n(iii) the aircraft is operating on a scheduled or non-scheduled service to or from India.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Adjustments to tax.",
            "chapter": null,
            "content": "(a) that sale has been cancelled;\n(b) the nature of that sale has been fundamentally varied or altered;\n(c) the previously agreed consideration for that sale has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason;\n[(d) the goods or part of the goods sold have been returned to the dealer within six months of the date of sale; or]\n(e) the whole or part of the price owed by the buyer for the purchase of the goods has been written-off by the dealer as a bad debt, and the dealer has-\n(i) provided a tax invoice in relation to that sale and the amount shown therein as tax charged on that sale is not the tax properly chargeable on that sale; or\n(ii) furnished a return in relation to a tax period in respect of which tax on that sale is attributable, and has accounted for an amount of tax on that sale that is not the amount properly chargeable on that sale.\n(a) the tax payable in relation to that sale exceeds the tax actually accounted for by the dealer, the amount of that excess shall be deemed to arise in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period; or\n(b) the tax actually accounted for exceeds the tax payable in relation to the sale, the amount of that deficiency shall be subtracted from the tax payable by the dealer in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period.\n(a) sales that are subject to tax under this Act or sales that are not liable to tax under section 7; and\n(b) partly for other purposes, the amount of tax on the sale of the goods shall be the greater of-\n(i) A - (A x B/C); or\n(ii) A - B;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Tax credit.",
            "chapter": null,
            "content": "(a) sales which are liable to tax under section 3 of this Act; or\n(b) sales which are not liable to tax under section 7 of this Act.\n(a) in the case of the purchase of goods for goods purchased from a person who is not a registered dealer;\n(b) for the purchase of non-creditable goods;\n(c) for the purchase of goods which are to be incorporated into the structure of a building owned or occupied by the person;\n(d) for goods purchased from a dealer who has elected to pay tax under section 16;\n[(e) for goods purchased from a casual trader;]\n[(f) to the dealers or class of dealers specified in the Fifth Schedule except the entry No. 1 of the said Schedule;]\n[(g) to the dealers or class of dealers unless the tax paid by the purchasing dealer has actually been deposited by the selling dealer with the Government or has been lawfully adjusted against output tax liability and correctly reflected in the return filed for the respective tax period.]\n(a) after giving reasons in writing, reject the method adopted by the dealer and calculate the amount of tax credit; and\n(b) prescribe methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit in certain instances.\n(a) a dealer has purchased goods (other than capital goods) for which a tax credit arises under sub-section (1) of this section;\n(b) the goods or goods manufactured out of such goods are to be exported from Delhi by way of transfer to a-\n(i) non-resident consignment agent; or\n(ii) non-resident branch of the dealer; and\n(c) the transfer will not be by way of a sale made in Delhi, the amount of the tax credit shall be reduced by the prescribed percentage.\n(a) the purchase of goods from an unregistered dealer;\n(b) the purchase of goods which are used exclusively for the manufacture, processing or packing of goods specified in the First Schedule.\n[(c) any purchase of consumables or of capital goods where the dealer is exclusively engaged in doing job work or labour work and is not engaged in the business of manufacturing of goods for sale by him and incidental to the business of job work or labour work, obtains any waste or scrap goods which are sold by him.]\n(i) ⅓rd of the input tax on such capital goods arising in the tax period, in the same tax period;\n[(ii) Balance ⅔rd of such input tax in, equal proportions, in corresponding tax periods, in two immediately successive financial years:]\n(b) If any capital goods in respect of which tax credit is allowed under clause\n(a) of this sub-section is transferred to any other person otherwise than by way of sale at the fair market value before the expiry of a period of 5 years from the date of purchase, the tax credit claimed in respect of such purchase shall be [reversed] in the tax period during which such transfer takes place.]\n(a) a dealer has purchased goods (other than capital goods) for which a tax credit arises under sub-section (1) of this section; and\n(b) the goods or goods manufactured out of such goods are to be exported from Delhi by way of sale made under sub-section (1) of section 8 of the Central Sales Tax Act, 1956, the amount of the tax credit shall be reduced by the prescribed percentage.]\n(a) ¼th of the input tax on such goods arising in the tax period, in the same tax period;\n(b) balance ¾th of such input tax, in equal proportions, in corresponding tax periods, in three immediately successive financial years.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Adjustment to tax credit.",
            "chapter": null,
            "content": "(a) intended to be used for the purposes specified under sub-section (1) of section 9 of this Act and are subsequently used, fully or partly, for purposes other than those specified under the said sub-section; or\n(b) intended for purposes other than those specified under sub-section (1) of said section 9, and are subsequently used, fully or partly, for the purposes specified in the said sub-section, the tax credit claimed in respect of such purchase shall be reduced or increased (as the case may be) for the tax period during which the said utilization otherwise has taken place.\n(a) goods were purchased by a dealer;\n(b) the dealer claimed a tax credit in respect of the goods, and did not reduce the tax credit by the prescribed percentage; and\n[(c) the goods are exported from Delhi,-\n(i) by way of a sale made as per the provisions of sub-section (1) of section 8 of the Central Sales Tax Act, 1956; or\n(ii) other than by way of a sale, to a branch of the registered dealer or to a consignment agent,]\n(a) intended to be used for the purposes specified under sub-section (1) of section 9 of this Act; and\n(b) are subsequently incorporated into the structure of a building owned or occupied by the person, the tax credit claimed in respect of such purchase shall be reduced in the tax period during which such incorporation takes place.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Net tax.",
            "chapter": null,
            "content": "Net Tax = O - I - C\n(a) adjust the said amount in the same tax period against the tax payable by him under the Central Sales Tax Act, 1956 (74 of 1956), if any; and\n(b) be entitled to carry forward the amount remaining after application under subsection (2)(a) to next calender month or tax period, as the case may be, of the same year, or\n[11A . Tax on goods supplied by contractee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "4",
            "title": "12. Time at which turnover, turnover of purchases and adjustments arise (Rule 4).",
            "chapter": null,
            "content": "(a) permit certain classes of dealers to record turnover based on amounts paid or received; and\n(b) require certain classes of dealers to record turnover based on amounts payable or receivable.\n(a) turnover;\n(b) turnover of purchases; and\n(c) adjustment of tax or adjustment to a tax credit, as arising for a class of transactions.\nChapter III\nSpecial Regimes",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Priority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Treatment of stock brought forward during transition.",
            "chapter": null,
            "content": "(a) is held in Delhi on the date of the commencement of this Act;\n(b) was purchased by the dealer after the first day of April 2004, in such form as may be prescribed.\n(a) the dealer has furnished the statement referred to in sub-section (1) of this section;\n(b) the opening stock has borne tax under the Delhi Sales Tax Act, 1975 (43 of 1975) at the point specified by the Government under section 5 of the said Act; and\n(c) the opening stock has been purchased by the dealer from a registered dealer for such purposes as are specified in sub-section (1) of section 9 of this Act,\n(a) for finished goods manufactured out of tax paid raw material or capital goods;\n(b) for any goods that were taxable at last point under the Delhi Sales Tax Act, 1975 (43 of 1975) held at the time of the commencement of this Act;\n(c) in a statement furnished more than four months after the commencement of this Act; or\n(d) for opening stock which is held outside Delhi.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Second-hand goods.",
            "chapter": null,
            "content": "(a) a registered dealer sells second-hand goods;\n(b) the registered dealer has purchased goods from a resident seller who was not registered under this Act;\n[(c) the goods were purchased either as trading stock for re-sale in an unmodified form or otherwise or as raw material for incorporation or division into trading stock;]\n(d) the registered dealer will be liable to tax under section 3 of this Act on the sale of the goods or the goods into which they were incorporated, as the case may be; and\n(e) the registered dealer has adequate proof of the amount paid for the goods.\n(a) the input tax borne by the resident seller when he purchased the goods;\n(b) the tax fraction of the original cost of the goods to the resident seller;\n(c) the tax fraction of the fair market value of the goods at the time of their purchase by the registered dealer; or\n(d) the tax fraction of the consideration paid by the registered dealer for the goods.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Composition scheme for specified dealers.",
            "chapter": null,
            "content": "(a) turnover in the year preceding the commencement of this Act; or\n(b) turnover in the current year,\n(a) who is registered under the Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) [or the Delhi Sales Tax on Right to Use Goods Act, 2002 (13 of 2002),] at the time of the commencement of this Act; and\n(b) whose turnover in the year preceding the commencement of this Act [xxx] does not exceed [fifty lakh] rupees or such other amount as may be specified by the Government by notification in the Official Gazette, he shall be required to specify the [election] to pay tax under this section within such time and in such manner as may be prescribed.\n[(a) not purchase goods from a person who is not registered under this Act:\n[(b)] not compute his net tax under section 11 of this Act;\n[(c)] not be allowed to claim credit under section 9, section 14 and section 15 of this Act;\n[(d)] not be entitled to issue tax invoice;\n[(e)] not be allowed to collect any amount by way of tax under this Act; and\n[(f)] continue to retain tax invoices and retail invoices for all of his purchases as required under section 48 of this Act.\n(a) who is registered under the Delhi Sales Tax Act, 1975 or the Delhi Sales Tax on Works Contract Act, 1999 [or the Delhi Sales Tax on Right to Use Goods Act, 2002] , at the time of the commencement of this Act;\n(b) whose turnover in the year preceding the commencement of this Act [xxx] does not exceed [fifty lakh] rupees or such other amount as may be specified by the Government by notification in the Official Gazette; and\n(c) who has opted to pay tax under this section in terms of sub-section (3) of this section,\n(a) by notification in the Official Gazette, notify schemes of composition; subject to such conditions and restrictions as may be specified therein, of tax payable by a class of dealers or classes of dealers and different types of schemes may be notified for different classes of dealers;\n(b) specify, in any schemes of composition of tax payable by the class of dealers or classes of dealers, different rates of taxes for different class or classes of dealers but, in such scheme, the net tax liability of the dealer opting to pay tax thereunder shall not exceed eight paise in the rupee of the turnover of the dealer.]\n[16A. Special provisions relating to casual traders.\n(a) at least three days before commencing business in Delhi, inform the Commissioner of such particulars of his business in such form and manner as may be prescribed;\n(b) deposit security in cash or in the form of bank draft as may be fixed by the Commissioner which shall not exceed estimated liability to pay tax for seven days or such lesser period for which the casual trader is conducting the business in Delhi;\n(c) pay tax daily on the sales made during the previous day;\n(d) furnish to the Commissioner, immediately after conclusion of his business in Delhi, a return in the prescribed form and manner; and\n(e) not issue any tax invoice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Transactions between related parties If.",
            "chapter": null,
            "content": "(b) the terms or conditions of the transaction have been influenced by the relationship; and\n(c) the related person had purchased the goods, the related person would not be entitled to a tax credit for the purchase, or the amount of the tax credit would be reduced under sub-section (3) of section 9 of this Act;\nChapter IV\nRegistration and Security",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Mandatory and voluntary registration.",
            "chapter": null,
            "content": "(a) the dealer's turnover in the year preceding the commencement of this Act exceeded the taxable quantum; or\n(b) the dealer's turnover in the current year exceeds the taxable quantum; or\n(c) the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956 (74 of 1956):\n(a) sales of capital assets;\n(b) sales made in the course of winding up the dealer's activities; and\n(c) sales made as part of the permanent diminution of the dealer's activities.\n(a) is a dealer; or\n(b) intends from a particular date to undertake activities which would make him a dealer, may apply for registration.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Registration.",
            "chapter": null,
            "content": "(a) an applicant furnishes a security in the prescribed form and for the prescribed amount; and\n(b) all other forms and evidence required by and prescribed under this Act are complete and in order, the Commissioner shall register the applicant.\n(a) register the person forthwith as a registered dealer; or\n(b) issue a notice to the applicant, clearly stating the grounds on which his application is proposed to be rejected and permitting him to show cause in writing, within fifteen further days, why his application should not be rejected:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Effect of registration.",
            "chapter": null,
            "content": "(a) the dealer holds trading stock for the purpose of sale, or for use as raw materials for the production of [finished goods] ;\n(b) the dealer has borne input tax on the purchase of the trading stock or raw materials;\n(c) the dealer furnishes a statement of its trading stock and raw materials in the prescribed form to the Commissioner; and\n(d) the dealer holds adequate proof of the amount of input tax in respect of the purchases,\n(a) the amount of input tax disclosed in the proof referred to in clause (d) of sub-section (2) of this section;\n(b) the tax fraction of the cost of the goods;\n(c) the tax fraction of the fair market value of the goods at the time of registration; or\n(d) such amount as may be prescribed.\n(a) any amount received after he is registered in respect of sales made while he was unregistered; and\n(b) any amount paid after he is registered in respect of purchases made while he was unregistered.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Amendment of registration.",
            "chapter": null,
            "content": "(a) sells or otherwise disposes of his business or any part of his business or any place of business, or effects or comes to know of any other change in the ownership of the business; or\n(b) discontinues his business or changes his place of business or warehouse, or opens a new place of business, or closes the business for a period of more than one month; or\n(c) changes the name, style, constitution or nature of his business; or\n(d) enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business, and if any such registered dealer dies, his legal representative shall, in like manner, inform the said authority.\n(a) effects a change to the nature of the goods ordinarily sold;\n(b) is a firm and there is a change in the constitution of the firm without dissolution thereof; or\n(c) is a trustee of a trust and there is a change in the trustees thereof; or\n(d) is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the members of the family as partners thereof; or\n(e) is a firm or a company or a trust or other organisation, and a change occurs in the management of the organisation,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Cancellation of registration.",
            "chapter": null,
            "content": "(a) a registered dealer who is required to furnish security under the provisions of this Act has failed to furnish or maintain such security;\n(b) a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under this Act;\n(c) an incorporated body is closed down or otherwise ceases to exist;\n(d) the owner of a proprietorship business dies leaving no successor to carry on the business;\n(e) in the case of a firm or association of persons, it is dissolved;\n(f) registered dealer has ceased to be liable to pay tax under this Act;\n(g) a registered dealer knowingly furnishes a return which is misleading or deceptive in a material particular;\n(h) a registered dealer has committed one or more offences or contravened the provisions of this Act and the offence or contravention is, in the opinion of the Commissioner, of such magnitude that it is necessary to do so; or\n(i) the Commissioner, after conducting proper inquiries, is of the view that it is necessary to do so, the Commissioner may, after service of a notice in the prescribed form and after providing the dealer an opportunity of being heard, cancel the registration of the dealer with effect from the date specified by him in the notice.\n(a) a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under this Act;\n(b) an incorporated body is closed down or otherwise ceases to exist;\n(c) the owner of a proprietorship business dies leaving no successor to carry on business;\n(d) in the case of a firm or association of persons, it is dissolved; or\n(e) a registered dealer has ceased to be liable to pay tax under this Act, the registered dealer or the dealer's legal representative in case of clause (c) above, shall apply for cancellation of his registration to the Commissioner in the manner and within the time prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Effect of de-registration.",
            "chapter": null,
            "content": "(a) the tax that would be payable in respect of those goods if the goods were sold at their fair market value on that date; or\n(b) the tax credit previously claimed in respect of those goods.\n(a) any amount not yet received in respect of sales made while he was registered; and\n(b) any amount not yet paid in respect of purchases made while he was registered.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Registration during transition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Security from certain classes of dealers and other persons.",
            "chapter": null,
            "content": "(a) the nature and size of the business activities of the person;\n(b) the amount of any tax, interest or penalty for which the person may be or is likely to become liable at any time under this Act;\n(c) the creditworthiness of the person;\n(d) the nature of the security; and\n(e) any other matter which the Commissioner considers relevant.\nChapter V\nReturns\n[26. Periodical payment of tax and furnishing of returns.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "27",
            "title": "27. Power to require other returns.",
            "chapter": null,
            "content": "[28. Corrections of deficiencies.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "29",
            "title": "29. Signing returns.",
            "chapter": null,
            "content": "(a) in the case of an individual, by the individual himself, and where the individual is absent from India, either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;\n(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;\n(c) in the case of a company or local authority, by the principal officer thereof;\n(d) in the case of a firm, by any partner thereof, not being a minor;\n(e) in the case of any other association, by any member of the association or persons;\n(f) in the case of a trust, by the trustee or any trustee; and\n(g) in the case of any other person, by some person competent to act on his behalf.\nChapter VI\nAssessment and Payment of Tax, Interest and Penalties and Making Refunds",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "30",
            "title": "30. Assessment of tax, interest or penalty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "31",
            "title": "31. Self assessment.",
            "chapter": null,
            "content": "(a) the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the tax payable of the amount specified in the return;\n(b) the return is deemed to be a notice of the assessment and to be under the hand of the Commissioner; and\n(c) the notice referred to in clause (b) is deemed to have been served on the person on the day on which the Commissioner is deemed to have made the assessment.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "32",
            "title": "32. Default assessment of tax payable.",
            "chapter": null,
            "content": "(a) has not furnished returns required under this Act by the prescribed date; or\n(b) has furnished incomplete or incorrect returns; or\n(c) has furnished a return which does not comply with the requirements of this Act; or\n(d) for any other reason the Commissioner is not satisfied with the return furnished by a person,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "33",
            "title": "33. Assessment of penalty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "34",
            "title": "34. Limitation on assessment and re-assessment.",
            "chapter": null,
            "content": "[(a) the end of the year comprising of one or more tax periods for which the person furnished a return under section 26 or 28 of this Act; or]\n(b) the date on which the Commissioner made an assessment of tax for the tax period,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "35",
            "title": "35. Collection of assessed tax and penalties.",
            "chapter": null,
            "content": "(a) any amounts due under this Act that are not the subject of a dispute before the Commissioner; or\n(b) any amounts due under this Act where the person has made an appeal to the Appellate Tribunal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "36",
            "title": "36. Manner of payment of tax, penalties and interest.",
            "chapter": null,
            "content": "[36A. Tax deducted at source.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "37",
            "title": "37. Order of application of payments.",
            "chapter": null,
            "content": "(a) interest, penalty and tax owed under this Act; and\n(b) interest, penalty and tax owed under the Central Sales Tax Act, 1956 (74 of 1956),",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "38",
            "title": "38. Refunds.",
            "chapter": null,
            "content": "[(a) refunded to the person,-\n(i) within one month after the date on which the return was furnished or claim for the refund was made, if the tax period for the person claiming refund is one month;\n(ii) within two months after the date on which the return was furnished or claim for the refund was made, if the tax period for the person claiming refund is a quarter; or]\n(b) carried forward to the next tax period as a tax credit in that period.\n(a) furnish the security under sub-section (5) to the satisfaction of the Commissioner; or\n(b) furnish the additional information sought under section 59; or\n[(c) furnish returns under section 26 and section 27; or\n(d) furnish the declaration or certificate forms as required under Central Sales Tax Act, 1956,]\n(a) a registered dealer has sold goods to an unregistered person; and\n(b) the price charged for the goods includes an amount of tax payable under this Act;\n(c) the dealer is seeking the refund of this amount or to apply this amount under clause (b) of sub-section (3) of this section;\n(a) a registered dealer has sold goods to another registered dealer; and\n(b) the price charged for the goods expressly includes an amount of tax payable under this Act,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "39",
            "title": "39. Power to withhold refund in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "40",
            "title": "40. Collection of tax only by registered dealers.",
            "chapter": null,
            "content": "[40A. Agreement to defeat the intention and application of this Act to be void.\n(a) \"arrangement\" includes any contract, agreement, plan or understanding, whether enforceable in law or not and all steps and transactions by which the arrangement is sought to be carried into effect;\n(b) \"tax advantage\" includes:\n(i) any reduction in the liability of any dealer to pay tax,\n(ii) any increase in the entitlement of any dealer to claim input tax credit or refund,\n(iii) any reduction in the sale price or purchase price receivable or payable by any dealer.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "41",
            "title": "41. Refund of tax for embassies, officials, international and public organizations.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "42",
            "title": "42. Interest.",
            "chapter": null,
            "content": "(a) the date that the refund was due to be paid to the person; or\n(b) the date that the overpaid amount was paid by the person, until the date on which the refund is given:\nChapter VII\nRecovery of Tax, Interest and Penalties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "43",
            "title": "43. Recovery of tax.",
            "chapter": null,
            "content": "(a) as arrears of land revenue, or\n(b) by the Commissioner in accordance with the provisions of sub-section (6) of this section and the rules regulating the procedure of recovery of tax, interest or penalty, composition money or other amount due as may be prescribed.]\n(a) attachment and sale of movable property of the certificate debtor;\n(b) attachment and sale of immovable property of the certificate debtor;\n(c) arrest of the certificate-debtor and his detention in prison for a period of fifteen days;\n(d) appointing a receiver for the management of the movable and immovable properties of the certificate-debtor.\n(a) any private transfer or delivery of any of his immovable property or of any interest in any such property, shall be void against any claim enforceable in the execution of the certificate; and\n(b) the amount due from time to time in respect of the certificate shall be a charge upon the immovable property of the certificate debtor, to which every other charge created subsequently to the service of the said certificate shall be postponed.\n[44. Application of Delhi Land Reforms Act, 1954 for the purposes of recovery.\n(a) the Additional Commissioner of Value Added Tax and the Joint Commissioner of Value Added Tax shall have and exercise all the powers and perform all the duties of the Deputy Commissioner under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954);\n(b) the Deputy Commissioner of Value Added Tax [and the Assistant Commissioner of Value Added Tax] shall have and exercise all the powers and perform all the duties of Revenue Assistant under the said Act;\n(c) the Value Added Tax Officers and the Assistant Value Added Tax Officers shall have and exercise all the powers and perform all the duties of Tehsildar and Assistant Collector of the First Grade under the said Act.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "45",
            "title": "45. Continuation of certain recovery proceedings.",
            "chapter": null,
            "content": "(a) if the objection or appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such Government dues before the making of the objection or appeal, may, without the service of any fresh assessment or notice of demand, be continued from the stage at which such recovery proceedings stood immediately before the person made the objection or appeal; and\n(b) where such government dues are reduced in any objection or appeal-\n(i) it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand;\n(ii) the Commissioner shall give intimation of such reduction to him and to the person with whom recovery proceedings are pending; and\n[(iii) any recovery proceedings initiated on the basis of an assessment or notice of demand served upon a person before the disposal of such objection or appeal, may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before the person made the objection or appeal.\n(c) no recovery proceedings in relation to such Government dues shall be invalid by reason only that no fresh notice of demand was served upon the dealer or person after the disposal of such objection or appeal or such Government dues have been enhanced or reduced in such objection or appeal.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "46",
            "title": "46. Special mode of recovery.",
            "chapter": null,
            "content": "(a) any person from whom any amount of money is due, or may become due, to the person (in this section called \"the taxpayer\") liable to pay tax, interest or penalties under section 45 of this Act; or\n(b) any person who holds or may subsequently hold money for or on account of the taxpayer,\n[46A. Provisional attachment to protect revenue in certain cases.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "47",
            "title": "47. Transfer of assets during pendency of proceedings void.",
            "chapter": null,
            "content": "(a) acted bona fide and without notice of the recovery proceedings; and\n(b) has paid the fair market value for the assets.\n[47A. Liability under this Act to be the first charge.\nChapter VIII\nAccounts and Records",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "48",
            "title": "48. Records and accounts.",
            "chapter": null,
            "content": "(a) dealer;\n(b) person on whom a notice has been served to furnish returns under section 27 of this Act;\n(a) every registered dealer shall preserve a copy of all tax invoices issued by him;\n(b) every dealer shall preserve the original of all tax invoices received by him; and\n(c) every person who has paid an amount of tax, interest, penalty or other amount owed under this Act, shall preserve a copy of the challan evidencing the making of the payment.\n[49.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "50",
            "title": "50. Tax invoices.",
            "chapter": null,
            "content": "(a) is specified in the Fifth Schedule;\n(b) elects to pay tax under section 16 of this Act; or\n(c) is making the sale in the course of inter-State trade or commerce or export:\n(a) the words 'tax invoice' in a prominent place;\n(b) the name, address and registration number of the selling registered dealer;\n(c) the name and address of the purchaser and his registration number, where the purchaser is a registered dealer;\n(d) an individual pre-printed serialised number and the date on which the tax invoice is issued:\n(e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately;\n(f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and\n(g) the name and address of the printer and first and last serial number of tax invoices printed and supplied by him to the dealer:\n(a) the words 'retail invoice' or 'cash memorandum' or 'bill' in a prominent place;\n(b) the name, address and registration number of the selling dealer, if registered;\n(c) in case the sale is in the course of inter-State trade or commerce, the name, registration number and address of the purchasing dealer and type of statutory form, if any, against which the sale has been made;\n(d) an individual pre-printed serialized number and the date on which the retail invoice is issued:\n(e) description, quantity, volume and value of goods sold and [services provided and the of amount of tax charged thereon located separately] ; and\n(f) the signature of the selling dealer or his servant, manager or agent, duly authorised by him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "51",
            "title": "51. Credit and debit notes.",
            "chapter": null,
            "content": "(a) the amount shown as tax in that tax invoice exceeds the tax payable in respect of the sale, the dealer shall provide the purchaser with a credit note, containing such particulars as may be prescribed; or\n(b) the tax payable in respect of the sale exceeds the amount shown as tax on the tax invoice, the dealer shall provide the purchaser with a debit note, containing such particulars as may be prescribed.\nChapter IX\nLiability in Special Cases",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "52",
            "title": "52. Liability in case of transfer of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "53",
            "title": "53. Liability in case of company in liquidation.",
            "chapter": null,
            "content": "(a) who is a liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or\n(b) who has been appointed the receiver of any assets of a company (hereinafter referred to as the \"liquidator\"), shall, within one month after he has become such liquidator, give notice of his appointment as such to the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "54",
            "title": "54. Liability of partners of firm to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "55",
            "title": "55. Liability of guardians, trustees etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "56",
            "title": "56. Liability of Court of Wards, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "57",
            "title": "57. Liability in other cases.",
            "chapter": null,
            "content": "(a) the tax payable under this Act, by such firm, association or family up to the date of such discontinuance may be assessed as if no such discontinuance had taken place; and\n(b) every person who was at the time of such discontinuance a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance be liable jointly and severally for the payment of tax assessed and penalty imposed and payable by such firm, association or family, whether such tax, interest or penalty has been assessed prior to or after such discontinuance, and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a dealer:\n(a) if a business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay the tax, interest or penalty due from the dealer under this Act, whether such tax, interest or penalty had been assessed before his death but has remained unpaid, or is assessed after his death;\n(b) if the business carried on by the dealer is discontinued after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent the estate is capable of meeting the charge, the tax, interest or penalty due from the dealer under this Act, whether such tax, interest or penalty had been assessed before his death but has remained unpaid, or is assessed after his death,\nChapter X\nAudit, Investigation and Enforcement",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "58",
            "title": "58. Audit.",
            "chapter": null,
            "content": "(a) confirm the assessment under review; or\n(b) serve a notice of the assessment or re-assessment of the amount of tax, interest and penalty if any pursuant to sections 32 and 33 of this Act.\n[58A. Special Audit.\n(a) the nature and complexity of the business of a dealer; or\n(b) the interest of the revenue; or\n(c) volume of accounts; or\n(d) doubts about the correctness of the accounts; or\n(e) multiplicity of transactions in the accounts; or\n(f) specialised nature of business activity; or\n(g) non-production of all records and accounts; or\n(h) non-filing of audit report under section 49 of this act; or\n(i) any other reason.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "59",
            "title": "59. Inspection of records.",
            "chapter": null,
            "content": "(a) any dealer; or\n(b) any other person, including a banking company, post office, a person who transports goods or holds goods in custody for delivery to, or on behalf of any dealer, who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, and, in the case of a person which is an organisation, any officer thereof, to-\n(i) produce before him such records, books of account, registers and other documents;\n(ii) answer such questions; and\n(iii) prepare and furnish such additional information, relating to his activities or to the activities of any other person as the Commissioner may deem necessary.\n(a) prepare and provide any documents; and\n(b) verify the answer to any question, in the manner specified by him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "60",
            "title": "60. Power to enter premises and seize records and goods.",
            "chapter": null,
            "content": "(a) enter and search any business premises or any other place or building;\n(b) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (a) where the keys thereof are not readily available;\n(c) seize and remove any records, books of account, registers, other documents or goods;\n(d) place marks of identification on any records, books of account, registers and other documents or make or cause to be made extracts or copies thereof without charge;\n(e) make a note or any inventory of any such money or goods found as a result of such search or place marks of identification on such goods; and\n(f) seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "61",
            "title": "61. Power to stop, search and detain goods vehicles.",
            "chapter": null,
            "content": "(a) his name and address;\n(b) the name and address of the owner of the vehicle;\n(c) the name and address of the consignor of the goods;\n(d) the name and address of the consignee of the goods; and\n(e) the name and address of the transporter.\n(a) refuse to allow the goods or the goods vehicle to enter [or leave] Delhi;\n(b) seize the goods and any documents relating to the goods; and\n(c) seize the goods vehicle and any documents relating to the goods vehicle.\n(a) requests time to adduce evidence of payment of tax in respect of the goods to be detained or impounded; and\n(b) furnishes security to the satisfaction of the Commissioner in such form and in such manner as may be prescribed for the prescribed amount, the goods vehicle, the goods and the documents so seized may be released:\n(a) that the goods and goods vehicle shall be kept in the office, godown or other place within Delhi, belonging to the owner of the goods vehicle and in the custody of such owner; and\n(b) that the goods shall not be delivered to the consignor, consignee or any other person without the approval in writing of the Commissioner, and for this purpose the person in charge of the goods vehicle shall furnish an authorization from the owner of the goods vehicle authorizing him to give such undertaking on his behalf.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "62",
            "title": "62. Custody and release of records.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "63",
            "title": "63. Custody, return and disposal of goods, goods vehicle and security.",
            "chapter": null,
            "content": "(a) shall keep any goods or goods vehicle seized under section 61 in his custody;\n(b) may retain them for such time as he considers reasonable; and\n(c) subject to sub-section (3) of this section, shall return the goods or goods vehicle to the dealer or other person from whose custody or power they were seized.\n(a) has seized any goods;\n(b) has seized a goods vehicle; or\n(c) holds any goods as security for the performance of an obligation under this Act, the Commissioner may, no sooner than one month after the service of notice on-\n(i) the person from whom the goods were seized;\n(ii) the person from whom the goods vehicle was seized;\n(iii) the person for whom the security was given; and\n(iv) any person against whom the security is to be enforced, as the case may be, of his intention to sell the goods, direct the auction of such goods or goods vehicle to meet any arrears of tax, interest or penalty owed under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "64",
            "title": "64. Detention of goods pending disclosure.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "65",
            "title": "65. Obligation to provide reasonable assistance.",
            "chapter": null,
            "content": "Chapter XI\nValue Added Tax Authorities and Appellate Tribunal",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "66",
            "title": "66. Value Added Tax Authorities.",
            "chapter": null,
            "content": "(a) the Government may appoint as many [Special] Commissioners of Value Added Tax, Value Added Tax Officers and such other persons with such designations as the Government thinks necessary; and\n(b) the Commissioner may, with the previous sanction of the Government, engage and procure the engagement of other persons to assist him in the performance of his duties, in this Act referred to as \"Value Added Tax Authorities\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "67",
            "title": "67. Powers and responsibilities of the Commissioner.",
            "chapter": null,
            "content": "(a) a particular objection made or to be made under section 74 of this Act; or\n(b) a particular question under section 84 of this Act, so as to require the person to determine the objection or answer the question of a particular person in a particular manner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "68",
            "title": "68. Delegation of Commissioner's powers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "69",
            "title": "69. Change of an incumbent of an office.",
            "chapter": null,
            "content": "(a) no delegation of power made by the former incumbent shall be revoked by virtue of the succession; and\n(b) the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "70",
            "title": "70. Power of Commissioner to make notifications.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "71",
            "title": "71. Persons to be public servants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "72",
            "title": "72. Immunity from civil suit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "73",
            "title": "73. Appellate Tribunal.",
            "chapter": null,
            "content": "Chapter XII\nObjections, Appeals, Disputes and Questions",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "74",
            "title": "74. Objections.",
            "chapter": null,
            "content": "(a) an assessment made under this Act (including an assessment under section 33 of this Act); or\n(b) any other order or decision made under this Act, may make an objection against such assessment, or order or decision, as the case may be, to the Commissioner:\n(a) in the case of an objection made under sub-section (1) of this section, within two months of the date of service of the assessment, or order or decision, as the case may be; or\n(b) in the case of an objection made under sub-section (2) of this section, no sooner than six months and not later than eight months after the written request was served by the person:\n(a) accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or\n(b) refuse the objection or the reminder of the objection, as the case may be,\n[74A. Revision.\n(a) any turnover of sales has not been brought to tax or has been brought to tax at lower rate, or has been incorrectly classified, or any claims incorrectly granted or that the liability to tax is understated, or\n(b) in any case, the order is erroneous, insofar as it is prejudicial to the interest of revenue, and after examination, the Commissioner may pass an order to the best of his judgement, where necessary.\n(b) Notwithstanding anything contained to the contrary in section 34, no order under this section shall be passed after the expiry of four years from the end of the year in which the order passed by the subordinate officer has been served on the dealer.\n(c) Notwithstanding anything contained to the contrary in section 34, where in respect of any order or part of the said order passed by the subordinate officer, an order has been passed by any authority hearing the objection or any appellate authority including the Tribunal or such order is pending for decision in objection or in appeal, or an objection or an appeal is filed, then, whether or not the issues involved in the examination have been decided or raised in the objection or the appeal, the Commissioner may, within five years of the end of the year in which the said order passed by the subordinate officer has been served on the dealer, make a report to the said objection hearing authority or the appellate authority including the Tribunal regarding his examination or the report or the information received by him and the said appellate authority including the Tribunal shall thereupon, after giving the dealer a reasonable opportunity of being heard, pass an order to the best of its judgement, where necessary.\n[74B. Rectification of mistakes and Review.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "75",
            "title": "75. Power of Commissioner and other authorities to take evidence on oath, etc.",
            "chapter": null,
            "content": "(a) enforcing the attendance of any person and examining him on oath or affirmation;\n(b) compelling the production of accounts and documents; and\n(c) issuing commissions for the examination of witnesses,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "76",
            "title": "76. Appeals to Appellate Tribunal.",
            "chapter": null,
            "content": "(a) the person aggrieved shall be limited to disputing only those matters stated in the objection;\n(b) the person aggrieved shall be limited to arguing only those grounds stated in the objection; and\n(c) the person aggrieved may be permitted to adduce evidence not presented to the Commissioner for good and sufficient reasons.\n(a) in the case of an assessment, confirm, reduce or annul the assessment (including any penalty and interest imposed);\n(b) in the case of any other decision of the Commissioner, affirm or reject the decision; or\n(c) pass such other order for the determination of the issue as it thinks fit:\n(a) advised the aggrieved person of the proposed order;\n(b) offered the person the opportunity to adduce such further evidence before it as might assist the Appellate Tribunal to reach a final determination.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "77",
            "title": "77. Extension of period of limitation in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "78",
            "title": "78. Burden of proof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "79",
            "title": "79. Bar on appeal or objection against certain orders.",
            "chapter": null,
            "content": "(a) a decision of the Commissioner to make an assessment of tax or penalty;\n(b) a notice requiring a person to furnish a return;\n[(c) a notice issued under section 58, section 59 and direction under section 58A of this Act;]\n(d) a decision of the Commissioner to notify any matter;\n(e) a notice asking a dealer to show cause why he should not be prosecuted for an offence under this Act;\n(f) a decision relating to the seizure or retention of books of account, registers and other documents;\n(g) a decision sanctioning a prosecution under this Act;\n(h) an interim decision made in the course of any proceedings;\n(i) a decision of the Commissioner touching on the internal administration of the Value Added Tax Authorities; [x x x]\n(j) [Omitted, by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.]\n[(j)] an assessment issued by the Commissioner to give effect to an order of the [Appellate Tribunal or a court; or]\n[(k) a notice served on the person under sub-section (10) of section 84.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "80",
            "title": "80. Assessment proceedings, etc. not to be invalid on certain grounds.",
            "chapter": null,
            "content": "[81. Appeal to High Court.\n(a) filed within 60 days from the date on which the order appealed against is received by the Commissioner or [served upon] the other party:\n(b) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.\n(a) has not been determined by the Appellate Tribunal;\n(b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "82",
            "title": "82. Appearance before any authority in proceedings.",
            "chapter": null,
            "content": "(a) by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or\n(b) by a legal practitioner or chartered accountant [or cost accountant] [or company secretary] who is not disqualified by or under sub-section (2) of this section; or\n(c) by a Value Added Tax practitioner who possesses the prescribed qualifications and is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2) of this section.\n(a) who has been dismissed from government service; or\n(b) who, being a legal practitioner or chartered accountant [or cost accountant] [or company secretary] is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or\n(c) who, being a Value Added Tax practitioner, is found guilty of such misconduct by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "83",
            "title": "83. Bar of suits in civil courts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "84",
            "title": "84. Determination of specific questions.",
            "chapter": null,
            "content": "(a) the Commissioner has commenced the audit of the person pursuant to section 58 of this Act; or\n(b) the Commissioner has issued an assessment for the tax period in which the transaction that is the subject of the determinable question occurred.\n(a) whether any person, society, club or association or any firm or any branch or department of any firm is or would be a dealer;\n(b) whether any dealer is or would be required to be registered under this Act;\n(c) the amount of the taxable quantum of a dealer for a period;\n(d) whether a transaction is or would be a sale, or requires an adjustment to be made under section 8 of this Act arising out of a sale;\n(e) whether a transaction is or would be in the nature of works contract, or transfer of right to use any goods;\n(f) whether a sale is not liable to tax under section 7 of this Act;\n(g) whether a sale is exempt from tax under section 6 of this Act;\n(h) the sale price of a transaction;\n(i) the proportion of the turnover or turnover of purchases of a dealer which arises in a tax period, and the time at which an adjustment to tax or tax credit arises;\n(j) whether any transaction is or would be the import of goods;\n(k) the value of any goods imported into Delhi;\n(l) the rate of tax that is payable on a sale or import of goods and the classification of the goods under the Schedules;\n(m) whether a transaction is the purchase of goods, or requires an adjustment to be made under section 10 of this Act arising out of a purchase;\n(n) the amount of any tax credit to which the dealer is entitled in respect of a purchase or import of goods;\n(o) the amount of any tax credit in respect of any used goods purchased by a dealer;\n(p) the location of any sale or purchase;\n(q) the application of a composition scheme in the circumstances of the dealer; or\n(r) the tax period of a dealer.\n(a) the Commissioner fails to make a determination under this section within the time prescribed under sub-section (5) of this section;\n(b) the person thereafter implements the transaction which is the subject of the application and in the manner described in the application; and\n(c) the person has, in the application for the determination of the determinable question, indicated the answer to the determinable question which the person believes to be correct (in this section called the \"proposed determination\"), the Commissioner shall be deemed for the purposes of this Act to have made and issued to the person on the day after the expiry of the prescribed period, a determination of the determinable question in the terms of the proposed determination.\n(a) direct that the determination shall not affect the liability of any person under this Act with respect to any transaction effected prior to the determination;\n(b) limit the period for which the determination will apply;\n(c) limit the transactions to which the determination will apply; and\n(d) impose such other limitations or restrictions on the determination as seem appropriate.\n(a) the Commissioner has issued to a person a determination in respect of a particular transaction; and\n(b) the person implements the transaction based on the determination issued to him under this section and in the manner described in the application, no assessment may be raised by the Commissioner against that person which is inconsistent with the determination and no penalty may be imposed on the person if the determination is later held incorrect.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "85",
            "title": "85. Ruling on general questions.",
            "chapter": null,
            "content": "(a) the Commissioner has published a ruling in respect of a class of persons or transactions;\n(b) a person implements a transaction or undertakes any action based on the ruling;\n(c) the ruling has, at the time of implementing the transaction or undertaking the action, not been withdrawn by the Commissioner; and\n(d) according to the terms of the ruling, the ruling purports to apply to the transaction or action undertaken by the person, no assessment which is inconsistent with the ruling, may be raised by the Commissioner against that person and no penalty may be imposed on the person if the ruling is later held incorrect.\nChapter XIII\nPenalties and Offences",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "86",
            "title": "86. Penalties.",
            "chapter": null,
            "content": "(a) fails to comply with the provisions of sub-section (2) of section 22 of this Act; or\n(b) fails to surrender his certificate of registration as provided in sub-section (7) of section 22 of this Act, the registered dealer shall be liable to pay, by way of penalty, a sum equal to one [thousand] rupees for every day of default subject to a maximum of [twenty five] thousand rupees.\n(a) has applied for registration under sub-section (4) of section 18 of this Act; (b) has been registered, and either-\n(i) has failed to undertake activities which would make the person a dealer within the period specified in his application; or\n(ii) has failed to comply with any of the restrictions or conditions subject to which such registration was granted, the person shall be liable to pay a penalty of ten thousand rupees.\n(a) fails to furnish any return by the due date; or\n(b) fails to furnish with a return any other document that is required to be furnished with the return; or\n(c) being required to revise a return already furnished, fails to furnish the revised return by the due date, or\n(d) fails to comply with a requirement in a notification issue under section 70;\n(a) furnishes a return under this Act which is false, misleading or deceptive in a material particular; or\n(b) omits from a return furnished under this Act any matter or thing without which the return is false, misleading or deceptive in a material particular, shall be liable to pay, by way of penalty, a sum of ten thousand rupees or the amount of the tax deficiency, whichever is the greater.\n(a) has claimed tax credit under section 14 of this Act to which he is not entitled; or\n(b) has claimed a greater tax credit under section 14 than is allowed, shall be liable to pay, by way of penalty, an amount equal to the amount of tax credit so claimed or ten thousand rupees, whichever is the greater.\n(a) prepare records or accounts; or\n(b) prepare records or accounts in a prescribed manner; or\n[(c) retain prescribed or notified records or accounts;\n(i) fails to prepare the prescribed or notified records and accounts; or\n(ii) fails to prepare prescribed or notified records and accounts in the prescribed manner; or\n(iii) fails to retain the prescribed or notified records and accounts for the prescribed period; or\n(iv) fails to retain and/or produce the prescribed or notified records at the principal place of business as recorded in his certificate of registration; or\n(v) fails to comply with the direction issued or fails to produce prescribed or notified records and accounts, or cause them to be produced, on or before the date specified in any notice served on him by the Commissioner or by an accountant or a panel of accountant or any other professional or panel of professionals nominated by the Commissioner in this behalf under sub-section (1) of section 58A;\n(a) has issued a tax invoice or retail invoice with incomplete or incorrect particulars; or\n(b) having issued a tax invoice or retail invoice, has failed to account it correctly in his books of account, the person shall be liable to pay, by way of penalty, an amount of five thousand rupees or twenty percent of the tax deficiency, if any, whichever is greater.\n(a) makes a statement to the Commissioner which is false, misleading or deceptive in a material particular; or\n(b) omits from a statement made to the Commissioner any matter or thing without which the statement is false, misleading or deceptive in a material particular,\n(a) fails to furnish any return by the due date; or\n(b) fails to furnish with a return any other document that is required to be furnished with the return, the person shall be liable to pay, by way of penalty, a sum of one thousand rupees per day from the day immediately following the due date until the failure is rectified:\n(a) to furnish any information in respect of the goods brought or kept in stock or sold by any participant before or during or after the exhibition-cum-sale; or\n(b) to ensure that all such participants in the exhibition-cum-sale have obtained registration under this Act and paid due tax; or\n(c) to permit inspection of the business premises or goods or account and records of the participants; or\n(d) to permit inspection of the accounts and records of the organizer in respect of the exhibition-cum-sale, such person shall be liable to pay, by way of penalty, a sum equal to fifty thousand rupees or a sum equal to the amount of tax payable on such goods if such goods were sold in Delhi, whichever is greater.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "87",
            "title": "87. Automatic mitigation and increase of penalties.",
            "chapter": null,
            "content": "(a) a person is liable to pay a penalty under [x x x] sub-section (12) of section 86 of this Act; and\n(b) the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency before the Commissioner informs the person that an audit of the person's tax obligations is to be carried out,\n(a) a person is liable to pay a penalty under [x x x] sub-section (12) of section 86 of this Act; and\n(b) the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency after the Commissioner informs the person that an audit of the person's tax obligations is to be carried out, the amount of the penalty due shall be reduced by fifty per cent of the penalty.\n(a) a person is liable to pay a penalty under [x x x] sub-section (12) of section 86 of this Act;\n(b) the tax deficiency arose because the person treated this Act as applying to the person in a particular way; and\n(c) the decision to adopt that treatment was made by the person relying on a determination given to the person by the Commissioner under section 84 of this Act or a ruling issued by the Commissioner under section 85 of this Act, the amount of the penalty otherwise due shall be reduced to nil.\n(a) penalty under this Act has been assessed;\n(b) the penalty has not been remitted in full after objection; and\n(c) the person is subsequently assessed to a further penalty in respect of the same or a substantially similar failure occurring on another occasion (in this section called the \"subsequent offence\"), the penalty otherwise due under this Act shall be increased by-\n(i) in the case of the first subsequent offence, fifty percent of the specified penalty; and\n(ii) in the case of the second and any further subsequent offence, one hundred per cent of the specified penalty.\n(a) a person is liable to pay penalty under section 86 of this Act; and\n(b) the person voluntarily discloses to the Commissioner, in writing, the existence of the tax deficiency, during the course of proceedings under section 60; and\n(c) makes payment of such tax deficiency within three working days of the conclusion of the said proceedings, the amount of the penalty otherwise due, against the admitted and paid tax, shall be reduced by eighty per cent.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "88",
            "title": "88. Relationship to assessment and impact on criminal penalties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "89",
            "title": "89. Offences and criminal penalties.",
            "chapter": null,
            "content": "(a) not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods;\n(b) knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48; or\n(c) issues to any person a false invoice, bill, cash-memorandum, voucher or other document which he knows or has reason to believe to be false, shall, on conviction, be punished with rigorous imprisonment for a term which may extend to six months, and with a fine.\n(a) furnishes a false return;\n(b) produces before the Commissioner, false bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or\n(c) produces false accounts, registers or documents or knowingly furnishes false information, shall-\n(i) in case where the amount of tax which could have been evaded if the false return, bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as the case may be, had been accepted as true exceeds fifty thousand rupees, with rigorous imprisonment for a term which may extend to six months; and\n(ii) in any other case, with rigorous imprisonment for a term which may extend to six months, and with a fine.\n(a) in any case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months, and with a fine; and\n(b) in any other case, with rigorous imprisonment for a term which may extend to six months, and with a fine.\n(a) carries on business as a dealer without being registered in wilful contravention of sub-section (1) of section 18 of this Act;\n(b) fails without sufficient cause to furnish any information required under section 21 of this Act;\n(c) fails to surrender his certificate of registration as provided in sub-section (7) of section 22 of this Act;\n(d) fails without sufficient cause to furnish any returns as required under section 27 of this Act by the date or in the manner prescribed;\n(e) without reasonable cause, contravenes any of the provisions of section 40 of this Act;\n(f) without sufficient cause fails to issue invoice as required under section 50 of this Act;\n(g) fails without sufficient cause, when directed so to do under section 48 of this Act to keep any accounts or record, in accordance with the directions;\n(h) fails without sufficient cause, to comply with any requirements made of him under [sections 58, 58A or 59] of this Act, or obstructs any officer making inspection or search or seizure under sections 60 and 61 of this Act;\n(i) obstructs or prevents any officer performing any function under Chapter X of this Act;\n(j) being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61 of this Act; or\n(k) interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Act, shall, on conviction, be punished with imprisonment for a term which may extend to six months, and with a fine.\n(a) the total amount involved is less than two hundred rupees during the period of a year; or\n(b) the person has voluntarily disclosed existence of tax deficiency under subsection (6) of section 87 of the Act.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "90",
            "title": "90. Offences by companies, etc.",
            "chapter": null,
            "content": "(a) \"company\" means a body corporate, and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "91",
            "title": "91. Cognizance of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "92",
            "title": "92. Investigation of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "93",
            "title": "93. Compounding of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "94",
            "title": "94. Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.",
            "chapter": "Chapter XXXVI",
            "content": "(a) any offence punishable under this Act; or\n(b) any other offence which under the provisions of that Code may be tried along with such offence, and every offence referred to in clause (a) or clause (b) above may be taken cognizance of by the court having jurisdiction under this Act as if the provisions of that Chapter were not enacted.\nChapter XIV\nMiscellaneous\n95. [Dealer to declare the name of manager of business, Permanent Account Number and IEC (Importer Exporter Code)] .",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "96",
            "title": "96. Service of notice when family is disrupted or firm is dissolved.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "97",
            "title": "97. Service of notice in the case of discontinued business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "98",
            "title": "98. Returns, etc. to be confidential.",
            "chapter": null,
            "content": "(a) of any of the particulars referred to in sub-section (1) of this section for the purposes of investigation or prosecution under this Act or the Indian Penal Code, 1860 (45 of 1860) or any other enactment for the time being in force;\n(b) of such facts to an officer of the Central Government or any State Government as may be necessary for verification of such facts or for the purposes of enabling that Government to levy or realise any tax imposed by it;\n(c) of any such particulars where such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand;\n(d) of any such particulars to a civil court in any suit or proceeding to which the Government or any Value Added Tax Authority is a party and which relates to any matter arising out of any proceeding under this Act or under any other law for the time being in force authorising any Value Added Tax Authority to exercise any powers thereunder;\n(e) of any such particulars by any public servant where the disclosure is occasioned by the lawful exercise by him of his powers under the Indian Stamp Act, 1899 (2 of 1899) to impound an insufficiently stamped document;\n(f) of any such particulars to the Reserve Bank of India as are required by that Bank to enable it to compile financial statistics of international investment and balance of payment;\n(g) of any such particulars to any officer appointed by the Comptroller and Auditor-General of India for purpose of audit of tax receipts or refunds;\n(h) of any such particulars relevant to any inquiry into a charge of misconduct in connection with income-tax proceedings against a legal practitioner or chartered accountant, to the authority empowered to take disciplinary action against members of the profession to which he belongs;\n(i) of such particulars to the officers of the Central Government or any State Government for such other purposes, as the Government may, by general or special order, direct; or\n(j) of any information relating to a class of dealers or class of transactions, if, in the opinion of the Commissioner it is desirable in the public interest to publish such information.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 91
        },
        {
            "number": "99",
            "title": "99. Publication and disclosure of information in respect of dealers and other persons in public interest.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 92
        },
        {
            "number": "100",
            "title": "100. Power to collect statistics.",
            "chapter": null,
            "content": "[100A. Automation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 93
        },
        {
            "number": "101",
            "title": "101. Setting up of check-posts and barriers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 94
        },
        {
            "number": "102",
            "title": "102. Power to make rules.",
            "chapter": null,
            "content": "(a) documents, testimony or other evidence constituting adequate proof under this Act;\n(b) services which may constitute business under clause (i) of sub-clause (d) of sub-section (1) of section 2 of this Act;\n(c) activities referred to under clause (ii) of sub-clause (j) of sub-section (1) of section 2 of this Act;\n(d) tax period referred to under sub-clause (zi) of sub-section (1) of section 2 of this Act;\n(e) time within which the return may be furnished;\n(f) the further period referred to under sub-section (6) of section 3 of this Act;\n(g) the conditions and method subject to which the amount to be included in the turnover of a dealer engaged in works contract may be determined under section 5 of this Act;\n(h) conditions subject to which the dealers specified under the Fifth Schedule may be exempt from payment of tax under section 6 of this Act;\n[(ha) the conditions subject to which a dealer can make adjustments to tax in relation to the sale of goods under section 8 of this Act;]\n(i) the method to be used by a dealer to calculate the amount of tax credit under section 9 or section 10 of this Act;\n(j) the time at which the turnover, turnover of purchase or adjustment of tax or tax credit may arise under sub-section (4) of section 12 of this Act;\n(k) form of statements, manner, conditions and restriction subject to which credit may be claimed for stock brought forward during transition under section 14 of this Act;\n(l) the circumstances and the conditions subject to which, a dealer may be permitted to pay tax by way of composition under section 16 of this Act;\n[(la) the procedure and forms relating to casual dealers under section 16A of this Act;]\n(m) the procedure for and other matters incidental to registration of dealers under section 19 of this Act;\n(n) form in which the statement of trading stock is to be furnished under subsection (2) of section 20 of this Act;\n(o) the amount of tax credit allowed to a dealer under sub-section (3) of section 20 of this Act;\n(p) matters relating to amendment of registration certificate under section 21 of this Act;\n(q) matters relating to cancellation of registration certificate under section 22 of this Act;\n(r) the conditions, amount, manner, time within which and other matters incidental to the security required under section 25 of this Act;\n(s) the manner in which, the time by when, the information to be included and the form in which the returns under section 26 or section 27 of this Act are to be furnished;\n(t) the manner in which any tax, interest, penalty or any other amount due under this Act is to be paid;\n(u) the restrictions and conditions subject to which and the manner and the time within which the application for refund may be made under section 41 of this Act;\n[(ua) the manner and the form in which the recovery certificate under section 43 of this Act is to be served and the amount mentioned in the said certificate is to be recovered;]\n(v) the manner and form in which the accounts and records are to be prepared under sub-section (3) of section 48 of this Act;\n(w) the turnover, the form of the audit report, the particulars to be set forth in such report and the time of furnishing such report under section 49 of this Act;\n(x) the amount referred to in sub-section (4) of section 50 or the conditions and restrictions referred to in sub-section (8) of section 50 of this Act;\n(y) the particulars to be contained in the debit or credit notes under section 51 of this Act;\n(z) the conditions subject to which the Commissioner may require any person to produce records, books of account, registers and other documents, answer questions or prepare and furnish additional information under sub-section (2) of section 59 of this Act;\n(za) records that an owner or person in charge of a goods vehicle shall carry with him in respect of the goods carried in the goods vehicle under subsection (2) of section 61 of this Act and form, manner and amount of security under sub-section (5) of section 61 of this Act;\n(zb) the manner in which an auction of goods or a goods vehicle shall be carried out under section 63 of this Act;\n(zc) the restrictions and conditions subject to which the Commissioner may delegate his powers, and the form of evidence of such delegation under section 68 of this Act;\n[(zd) Deleted.]\n[(ze) the form and manner in which an objection under section 74 of this Act or an application for review under section 74B of this Act, may be filed and the fee payable in respect thereof;]\n(zf) the form and manner in which appeals may be filed under section 76 of this Act, the manner in which such appeals shall be verified and the fees payable in respect thereof;\n(zg) amount of fee under section 81 of this Act; (zh) qualifications to be possessed by a Value Added Tax practitioner under section 82 of this Act;\n(zi) manner in which an application may be made and the period within which the determination shall be made under section 84 of this Act;\n(zj) conditions subject to which, the Commissioner may authorise any officer or person subordinate to him to conduct investigations under section 92 of this Act;\n(zk) period within which and the manner in which [the declaration or the communication] under section 95 of this Act is to be furnished;\n(zl) the manner in which, and the time within which, applications shall be made (including fees payable in respect thereof), information furnished, securities given and notices served under this Act;\n(zm) any other matter which is required to be, or may be, prescribed.\n[103. Power to amend Schedules.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 95
        },
        {
            "number": "104",
            "title": "104. Power to remove difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 96
        },
        {
            "number": "105",
            "title": "105. Application to sales and purchases.",
            "chapter": null,
            "content": "(a) sale, including an instalment sale and hire purchase of goods, made on and after 1st April, 2005;\n(b) sale in the form of the transfer of a right to use goods, to the extent that the right to use goods is exercised after 1st April, 2005.\n(a) a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after 1st April, 2005; and\n(b) a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the right to use goods is exercised after 1st April, 2005.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 97
        },
        {
            "number": "106",
            "title": "106. Repeal and savings.",
            "chapter": null,
            "content": "[107. Amnesty Scheme [(s)] .\nThe First Schedule\n(Refer section 6) (As amended upto 21-6-2012)\nList of Exempted Commodities\nList of Exempted Commodities\nSr. No.\nSr. No.\nCommodity\nCommodity\n1.\n[01-Apr-05 to\n\t\t\t\t07-Aug-05] Agricultural implements manually operated or\n\t\t\t\tanimal driven.\n[w.e.f. 08-Aug-05] Manually operated or animal\n\t\t\t\tdriven agricultural implements, their spare parts, components and\n\t\t\t\taccessories.\n2.\n[01-Apr-05 to 13-Mar-06] Aids\n\t\t\t\tand implements used by handicapped persons.\n[w.e.f. 14-Mar-06] Aids\n\t\t\t\tand implements used by handicapped persons, that is to say,\n(i) Orthopaedic or fracture\n\t\t\t\tappliances (ii) Artificial joints and Artificial parts of the\n\t\t\t\tbody (iii) Frequency modulated hearing aid system used for\n\t\t\t\thearing by handicapped persons (iv) Parts and accessories of\n\t\t\t\thearing aids (v) Wheels chairs for invalids, whether or not\n\t\t\t\tmechanically propelled (including motorized) and their parts and\n\t\t\t\taccessories (vi) Braille typewriters whether electric or non\n\t\t\t\telectric (vii) Braille Paper\n3.\n[01-Apr-05 to 10-May-05] Aquatic feed, poultry feed and cattle feed including\n\t\t\t\tgrass, hay and straw.\n[w.e.f. 11-May-05] Aquatic feed, poultry feed and\n\t\t\t\tcattle feed including grass, hay and straw, supplement and husk\n\t\t\t\tof pulses, concentrates and additives, wheat bran and de-oiled\n\t\t\t\tcake.\n4.\n[w.e.f. 01-Apr -05] Betel leaves\n5.\n[01-Apr-05 to 10-May-05] Books,\n\t\t\t\tPeriodicals, Newspapers and Maps.\n[w.e.f. 11-May-05] [Books, periodicals and\n\t\t\t\tjournals including maps, charts and globes.]\n6.\n[w.e.f. 01-Apr-05] [Charakha, Ambar Charakha,\n\t\t\t\thandlooms and handloom fabrics and Gandhi Topi.]\n7.\n[w.e.f. 01-Apr-05] Charcoal\n8.\n[w.e.f. 01-Apr-05] Coarse grains other than paddy,\n\t\t\t\trice and wheat\n9.\n[w.e.f. 01-Apr-05] Condoms and Contraceptives\n10.\n[01-Apr-05 to 10-May-05] Cotton\n\t\t\t\tand silk yarn in hank\n[w.e.f. 11-May-05] Cotton and silk yarn in hank\n\t\t\t\tand cone.\n11.\n[w.e.f. 01-Apr-05] [Curd, Lussi, butter milk and\n\t\t\t\tseparated milk.]\n12.\n[w.e.f. 01-Apr-05] Earthen pot\n13.\n[w.e.f. 01-Apr-05] Electricity energy\n14.\n[01-Apr-05 to 10-May-05] Firewood.\n[w.e.f. 11-May-05] Fire wood except casurina and\n\t\t\t\teucalyptus timber.\n15.\n[01-Apr-05 to 10-May-05] Fishnet and fishnet fabrics.\n[w.e.f. 11-May-05] Fish net, fish net fabrics &\n\t\t\t\tfish seeds, prawn/shrimp seeds.\n16.\n[w.e.f. 01-Apr-05] Fresh milk and pasteurized milk\n17.\n[w.e.f. 01-Apr-05] Fresh plants, saplings and fresh\n\t\t\t\tflowers\n18.\n[w.e.f. 01-Apr-05] Fresh vegetables and fruits.\n19.\n[w.e.f. 01-Apr-05] Garlic and ginger\n20.\n[01-Apr-05 to 10-May-05] Bangles\n\t\t\t\tmade of shell, glass, lac or plastic.\n[w.e.f. 11-May-05] All bangles except those made of\n\t\t\t\tprecious metals.\n21.\n[01-Apr-05 to 13-Mar-06] Human\n\t\t\t\tblood and blood plasma\n[w.e.f. 14-Mar-06] Blood including blood components.\n22.\n[w.e.f. 01-Apr-05] Indigenous handmade musical instruments\n23.\n[w.e.f. 01-Apr-05] Kumkum, bindi alta and sindur\n24.\n[w.e.f. 01-Apr-05] Meat, fish, prawn and other aquatic\n\t\t\t\tproducts when not cured or frozen; poultry, eggs and livestock\n\t\t\t\tand animal hair.\n25.\n[w.e.f. 01-Apr-05] National Flag.\n26.\n[w.e.f. 01-Apr-05 upto 06-Dec-11] Organic manure\n[w.e.f. 07-Dec-11] Organic manure, fertilizers,\n\t\t\t\tbio-inputs like bio-fertilizers, micro-nutrients and plant growth\n\t\t\t\tpromoters.\n27.\n[w.e.f. 01-Apr-05] Non-judicial stamp paper sold by\n\t\t\t\tGovernment Treasuries; postal items like envelope, post card etc.\n\t\t\t\tsold by Government; rupee note, when sold to the Reserve Bank of\n\t\t\t\tIndia and cheques, loose in book form.\n28.\n[w.e.f. 01-Apr-05] Raw wool.\n29.\n[w.e.f. 01-Apr-05] Semen including frozen semen.\n30.\n[w.e.f. 01-Apr-05] Silk worm laying, cocoon and raw silk.\n31.\n[w.e.f. 01-Apr-05 upto 20-Jun-12] Slate and slate pencils\n[w.e.f. 21-Jun-12 upto 31-Mar-13] Slate and slate pencils, geometry boxes, colour boxes,\n\t\t\t\tcrayons and pencil sharpners\n[w.e.f. 1-Apr-13] Slate and slate pencils, geometry\n\t\t\t\tboxes, colour boxes, crayons, pencil sharpners and empty\n\t\t\t\tpencil/geometry box.\n32.\n[w.e.f. 01-Apr-05] Tender green coconut.\n33.\n[w.e.f. 01-Apr-05] Toddy, Neera and Arak.\n34.\n[w.e.f. 01-Apr-05] [Bread (branded and unbranded)]\n35.\n[w.e.f. 01-Apr-05 upto 31-Mar-13] Common Salt (Processed or unprocessed).\n[w.e.f. 1-Apr-13] Common Salt (Processed and Unprocessed)\n\t\t\t\tand Sendha Namak.\n36.\n[01-Apr-05 to 13-Mar-06] Human\n\t\t\t\tblood and blood plasma\n[w.e.f. 14-Mar-06] Blood including blood components.\n36.\n[w.e.f. 01-Apr-05] Water other than (i) aerated, mineral,\n\t\t\t\tdistilled, medicinal, ionic, battery, de-mineralized water, and\n\t\t\t\t(ii) water sold in sealed container.\n37.\n[01-Apr-05 to 10-May-05] Compressed Natural Gas.\n[w.e.f. 11-May-05] Compressed Natural Gas (CNG) for use\n\t\t\t\tin the Transport Sector.\n38.\n[w.e.f. 01-Apr-05] Rakhi\n39.\n[w.e.f. 01-Apr-05] Hand made safety matches\n40.\n[w.e.f. 01-Apr-05] Idols made of clay\n41.\n[w.e.f. 01-Apr-05] Clay lamps\n42.\n[w.e.f. 01-Apr-05] [Murmuralu, pelalu, autukulu, puffed\n\t\t\t\trice commonly known as muri, chira, murki etc, poha, murmura and\n\t\t\t\tlai]\n43.\n[w.e.f. 01-Apr-05] Muddhas made of sarkands, phool\n\t\t\t\tbuhari/jharoo.\n44.\n[w.e.f. 01-Apr-05] [Coconut in shell and separated kernel\n\t\t\t\tof coconut]\n45.\n[w.e.f. 01-Apr-05] [Religious pictures not for use as\n\t\t\t\tcalendars]\n46.\n[w.e.f. 01-Apr-05] Paddy, rice wheat and pulses\n47.\n[01-Apr-05 to 10-May-05] Khandsari including sugar but not including imported sugar in\n\t\t\t\tall forms.\n[w.e.f. 11-May-05 to 9-Dec-09] [Khandsari including sugar as described from time to time in\n\t\t\t\tColumn III of the Schedule to the Additional Duty on Excise\n\t\t\t\t(Goods of Special Importance) Act, 1957 including imported sugar\n\t\t\t\tin all forms.]\n[w.e.f. 10-Dec-09 to 31-Mar-11] Khandsari including sugar as described from time to time in\n\t\t\t\tColumn III of the Schedule to the Additional Duty on Excise\n\t\t\t\t(Goods of Special Importance) Act, 1957 including imported sugar\n\t\t\t\tin all forms.\n[w.e.f. 1-Apr-11] Khandsari and sugar including imported\n\t\t\t\tsugar in all forms\n48.\n[01-Apr-05 to 10-May-05] Textiles\n\t\t\t\tbut not including imported varieties of textiles\n[w.e.f. 11-May-05 to 07-Apr-2011] [Textile as described from time to time in Column III of the\n\t\t\t\tSchedule to the Additional Duty on Excise (Goods of Special\n\t\t\t\tImportance) Act, 1957 but not including Bed sheet, pillow cover\n\t\t\t\tand other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03,\n\t\t\t\t63.04, 63.05 and 63.06 and imported varieties of textiles.]\n[W.e.f. 08-Apr-2011 to 20-June-11] Textiles as described in the First Schedule to the Additional\n\t\t\t\tDuty on Excise (Goods of Special Importance) Act, 1957 before its\n\t\t\t\tomission by the Govt. of India to give effect to section 75 of\n\t\t\t\tthe Finance Bill, 2011 but not including-\n(i) Bed-sheets,\n\t\t\t\tpillow covers and other made ups covered by HSN entry nos. 63.01,\n\t\t\t\t63.02, 63.03, 63.04, 63.05 and 63.06. (ii) Imported varieties\n\t\t\t\tof textiles (iii) (a) Industrial textiles such as canvass\n\t\t\t\tbelt, filter cloth etc.\n(b) Furnishing\n\t\t\t\tother than handloom furnishings (c) Suitings\n[w.e.f. 21-Jun-11] Textiles as\n\t\t\t\tdescribed in the First Schedule to the Additional Duty on Excise\n\t\t\t\t(Goods of Special Importance) Act, 1957 before its omission by\n\t\t\t\tthe Govt. of India to give effect to section 75 of the Finance\n\t\t\t\tBill, 2011 but not including-\n(i)\n\t\t\t\tbed-sheets, pillow covers and other made ups covered by HSN entry\n\t\t\t\tnos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 (ii)\n\t\t\t\timported varieties of textiles (iii) (a) industrial textiles\n\t\t\t\tsuch as canvass belt, filter cloth etc.\n(b) furnishings having sale price\n\t\t\t\tof more than Rs. 100/- per meter or per piece or per set, as the\n\t\t\t\tcase may be, other than handloom furnishings (c) Suitings\n\t\t\t\thaving sale price of more than Rs. 500/- per metre.\n49.\n[01-Apr-05 to 10-May-05] Tobacco\n\t\t\t\texcluding gutkha and imported varieties of tobacco.\n[w.e.f. 11-May-05 to 13-May-07] [Tobacco as described from time to time in Column III of the\n\t\t\t\tSchedule to the Additional Duty on Excise (Goods of Special\n\t\t\t\tImportance) Act, 1957 but not including gutkha and imported\n\t\t\t\tvarieties of tobacco.]\n[w.e.f. 14-May-07 to 31-Mar-11] Unmanufactured tobacco, bidis and tobacco used in the\n\t\t\t\tmanufacture of bidis and hooka tobacco.\n[W.e.f. 1-Apr-2011] [Omitted]\n50.\n[w.e.f. 01-Apr-05] Flour, Atta, maida, besan and suji.\n51.\n[w.e.f. 01-Apr-05] Rassi ban and newar.\n52.\n[w.e.f. 01-Apr-05] Mid day meal supplied by agencies\n\t\t\t\tapproved by the Govt. and local bodies to schools run by GNCTD or\n\t\t\t\tlocal bodies.\n53.\n[w.e.f. 11-May-05] Khadi garments, bags and made-ups.\n54.\n[w.e.f. 11-May-05] All seeds other than oil seeds.\n55.\n[w.e.f. 11-May-05] Gur & Jaggeri.\n56.\n[w.e.f. 11-May-05] Items covered under PDS (except\n\t\t\t\tkerosene).\n57.\n[w.e.f. 11-May-05] Items under customs bond for re-export\n\t\t\t\tafter manufacturing or otherwise.\n58.\n[11-May-05 to 07-Aug-05] Pappad.\n[w.e.f. 08-Aug-05] [Pappad and Vadi.]\n59.\n[w.e.f. 11-May-05] Lac/shell-lac.\n60.\n[w.e.f. 11-May-05] [Plastic waste.]\n61.\n[w.e.f. 11-May-05] [Scrap glass/scrap glass bottles.]\n62.\n[w.e.f. 11-May-05] Motion picture distribution when\n\t\t\t\ttreated as right to use goods.\n63.\n[w.e.f. 11-May-05] Natural gas sold to Delhi based\n\t\t\t\tagencies engaged in the production of CNG for sale in Delhi for\n\t\t\t\tuse in the Transport Sector.\n64.\n[w.e.f. 11-May-05] Natural Gas and R-LNG (Re-gassified\n\t\t\t\tLiquid Natural Gas) sold to the Power Generation\n\t\t\t\tCompany/Companies owned by the Government of NCT of Delhi for\n\t\t\t\tgeneration of Power meant for sale in Delhi.\n65.\n[w.e.f. 08-Aug-05] Leaf plates and cups.\n66.\n[w.e.f. 08-Aug-05] Paper waste.\n67.\n[w.e.f. 08-Aug-05] Incense sticks commonly known as\n\t\t\t\tagarbati, dhup kathi or dhup bati.\n68.\n[w.e.f. 14-Mar-06] Deferiprone and Desferrioxamine.\n69.\n[w.e.f. 14-Mar-06 upto 20-Jun-12] Rubber/Plastic/Rexine footwear having MRP less than Rs.300/-\n\t\t\t\tper pair provided that the MRP is indelibly marked or embossed on\n\t\t\t\tthe footwear itself.\n[w.e.f. 21-Jun-12 upto 31-Mar-13] Rubber/Plastic/Rexine footwear having MRP less than Rs. 500/-\n\t\t\t\tper pair, provided that the MRP is indelibly marked or embossed\n\t\t\t\ton the footwear itself.\n[w.e.f. 1-Apr-13] All types of footwear having MRP upto\n\t\t\t\tRs. 500/- provided that the MRP is indelibly marked or embossed\n\t\t\t\ton the footwear itself.\n70.\n[w.e.f. 14-Mar-06 upto 20-Jun-12] [Hawan samagri.]\n[w.e.f. 21-Jun-12] Hawan samagri, Roli, Sacred Thread,\n\t\t\t\tKirpan, Prasadam by religious institutions and Misri, Patasha as\n\t\t\t\tpart of Prasad]\n71.\n[w.e.f. 14-May-07] Tri-cycle meant for use by persons\n\t\t\t\twith disability.\n72.\n[w.e.f. 14-May-07 upto 20-Jun-12] Blood filters.\n[w.e.f. 21-Jun-12] Blood filters and blood bags\n73.\n[w.e.f. 14-May-07 upto 31-Mar-10] Bio-inputs lile bio-fertilizers, micro-nutrients and plant\n\t\t\t\tgrowth promoters.\n[w.e.f. 1-Apr-10] Omitted\n74.\n[14-May-07 upto 31-Mar-10] Kerosene-stoves, lanterns and petromax and their spares\n[w.e.f. 1-Apr-10 upto 31-Mar-11] Omitted\n[w.e.f. 1-Apr-11] Kerosene-stoves, lanterns and petromax\n\t\t\t\tand their spares.\n75.\n[w.e.f. 31-March-08] Embroidery and Zari items that is to\n\t\t\t\tsay (i) imi, (ii) zari, (iii) kasab, (iv) salma, (v) dabka, (vi)\n\t\t\t\tchumki, (vii) gota, (viii) sitara, (ix) naqsi, (x) kora, (xi)\n\t\t\t\tglass bead, (xii) badla and (xiii) gazai.\n76.\n[w.e.f. 1-Apr-10] Oral Iron Chelator Defarasirox\n77.\n[w.e.f. 1-Apr-10] Liquefied Petroleum Gas (LPG) for\n\t\t\t\tdomestic use\n78.\n[[w.e.f. 26-Nov-10] Sanitary napkins for use by females\n\t\t\t\tprovided the MRP is equal to Rs. 20/- or less than Rs. 20/- per\n\t\t\t\tpack and a single pack contains at least 8 units.]\n79.\n[w.e.f. 01-June-10] Food commonly known as 'Jan Ahaar'\n\t\t\t\tsold in Delhi by Non-Governmental Organisations (NGOs), which are\n\t\t\t\tduly approved by the Department of Social Welfare and Women and\n\t\t\t\tChild Welfare, Government of NCT of Delhi for selling this food.]\n80.\n[w.e.f. 1-Apr-11] Bicycles having MRP upto Rs. 3500/-\n81.\n[w.e.f. 1-Apr-11] Adult diapers\n82.\n[w.e.f. 21-Jun-12] Tricycles\n83.\n[w.e.f. 21-Jun-12 upto 31-Mar-13] Kites\n[w.e.f. 1-Apr-13] Kites and Charkhi, Manjha used for\n\t\t\t\tflying kites.\n84.\n[w.e.f. 21-Jun-12] Juna\n85.\n[w.e.f. 21-Jun-12] Mahawar, Hairpins, Hairbands,\n\t\t\t\tHairclips, Safety pins and Saree falls\n86.\n[w.e.f. 1-Apr-13] Refuse Derived Fuel (RDF)\n87.\n[w.e.f. 1-Apr-13] Tiles made from Malba and Kerbstones\n\t\t\t\tmade from Malba\n88.\n[w.e.f. 1-Apr-13] Chilly Spray used for self-defence\n89.\n[w.e.f. 1-Apr-13] Organic Gulal, Organic Colours\n90.\n[w.e.f. 1-Apr-13] Singhara, Kuttu and their Atta\nThe Second Schedule\n(Refer section 4)\nList of Goods Taxed At 1%\nList of Goods Taxed At 1%\nSr. No.\nSr. No.\nCommodity\nCommodity\n1.\n[w.e.f. 01-Apr-05] [Bullion]\n2.\n[w.e.f. 01-Apr-05] [Articles of Gold, Silver and\n\t\t\t\tPrecious Metals including Jewellery made from gold, silver and\n\t\t\t\tprecious metals]\n3.\n[w.e.f. 01-Apr-05] Precious Stones and Semi-Precious\n\t\t\t\tStones\nThe Third Schedule\n(Refer section 4)\n[List of Goods Taxed At 5%]\n[List of Goods Taxed At 5%]\nSr. No.\nSr. No.\nCommodity\nCommodity\n1.\n[w.e.f. 01-Apr-05 to 07-Aug-05] Agricultural implements not operated manually or not driven\n\t\t\t\tby animal.\n[w.e.f. 08-Aug-05] Agricultural implements not operated\n\t\t\t\tmanually or not driven by animal, their spare parts, components\n\t\t\t\tand accessories.\n2.\n[w.e.f. 01-Apr-05] All equipments for communications such\n\t\t\t\tas, Private Branch Exchange (PBX) and Electronic Private\n\t\t\t\tAutomatic Branch Exchange (EPABX) etc.\n3.\n[w.e.f. 01-Apr-05] [All intangible goods like copyright,\n\t\t\t\tpatent, rep license, goodwill etc.]\n4.\n[w.e.f. 01-Apr-05] All kinds of bricks including fly ash\n\t\t\t\tbricks, refractory bricks and asphaltic roofing, earthen tiles.\n5.\n[w.e.f. 01-Apr-05] All types of yarn other than cotton and\n\t\t\t\tsilk yarn in hank and sewing thread.\n6.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Aluminium utensils and enameled utensils.\n[w.e.f. 11-May-05 to\n\t\t\t\t13-May-07] All [utensils] including pressure cookers/pans\n\t\t\t\texcept utensils made of precious metals.\n[w.e.f. 14-May-07 upto\n\t\t\t\t31-Mar-2010] [All utensils and cutlery items (including\n\t\t\t\tpressure cookers/pans) except those made of precious metals]\n[w.e.f. 1-Apr-10] All utensils (including pressure\n\t\t\t\tcookers/pans) except utensils made of precious metals.\n7.\n[w.e.f. 01-Apr-05] Arecanut powder and betel nut.\n8.\n[w.e.f. 01-Apr-05] Bamboo.\n9.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Bearings.\n[w.e.f. 11-May-05] [Bearings including plumnes blocks,\n\t\t\t\thousing for bearing, locate rings and covers, adopter with drawl\n\t\t\t\tsleeves, lock-nuts, lock-washers, clamps and rolling elements.]\n10.\n[w.e.f. 01-Apr-05] Beedi leaves.\n11.\n[w.e.f. 01-Apr-05] [Beltings.]\n12.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Bicycles, tricycles, cycle rickshaws and parts.\n[w.e.f. 11-May-05 to\n\t\t\t\t31-Mar-2011] [Bicycles, Tricycles, cycle rickshaws and parts\n\t\t\t\tincluding tyres and tubes thereof.]\n[w.e.f. 1-Apr-2011 upto\n\t\t\t\t20-Jun-12] Bicycles having MRP above Rs. 3500/-, tricycles,\n\t\t\t\tcycle rickshaws and parts including tyres and tubes thereof.\n[w.e.f. 21-Jun-12] Bicycles having MRP Rs. 3500/-, cycle\n\t\t\t\trickshaws and parts including tyres and tubes thereof\n13.\n[01-Apr-05 to 19-Apr-05] Bitumen.\n6[w.e.f. 20-Apr-05] [Omitted]\n14.\n[w.e.f. 01-Apr-05] Bone meal.\n15.\n15 ****\n16.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Drugs and Medicines including bulk drugs.\n[w.e.f. 11-May-05] [Drugs & medicines including\n\t\t\t\tvaccines, syringes and dressings, medicated ointments produced\n\t\t\t\tunder a drugs licence, light liquid paraffin of IP grade.]\n17.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Castings.\n[w.e.f. 11-May-05] Castings including all metal castings.\n18.\n[w.e.f. 01-Apr-05] Centrifugal, monobloc and submersible\n\t\t\t\tpumps and parts thereof.\n19.\n[w.e.f. 01-Apr-05] [Coffee beans and seeds, cocoa pod,\n\t\t\t\tgreen tea leaf and chicory.]\n20.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Chemical fertilizers, pesticides, weedicides and\n\t\t\t\tinsecticides\n[w.e.f. 11-May-05 to\n\t\t\t\t13-May-07] Bio-fertilizers and micro nutrients, also plant\n\t\t\t\tgrowth promoters and regulators, herbicides, rodenticides,\n\t\t\t\tchemical fertilizers, pesticides, weedicides and insecticides.\n[w.e.f. 14-May-07 to\n\t\t\t\t31-Mar-10] Fertilizers, Pesticides, Weedicides, Insecticides,\n\t\t\t\tHerbicides, Rodenticides and Plant Growth Regulators (other than\n\t\t\t\tthose covered in the First Schedule.\n[w.e.f. 1-Apr-10] Omitted.\n21.\n[w.e.f. 01-Apr-05] Coir and coir products excluding coir\n\t\t\t\tmattresses.\n22.\n[w.e.f. 01-Apr-05] Cotton and cotton waste.\n23.\n[w.e.f. 01-Apr-05] Crucibles.\n24.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-10] [ [Declared goods] as specified in section 14 of\n\t\t\t\tthe Central Sales Tax Act, 1956 but not including cereals,\n\t\t\t\tpulses, sugar and tobacco]\n[w.e.f. 11-May-05 to\n\t\t\t\t31-Mar-10] [Declared goods as specified in section 14 of the\n\t\t\t\tCentral Sales Tax Act, 1956 but not including cereals, pulses,\n\t\t\t\tsugar, textiles and tobacco]\n[w.e.f. 1-Apr-10] [Declared goods as specified in section\n\t\t\t\t14 of the Central Sales Tax Act, 1956 but not including cereals,\n\t\t\t\tpulses, sugar, textiles, tobacco and Liquefied Petroleum Gas\n\t\t\t\t(LPG) for domestic use.]\n25.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Edible oils, oil cake and de-oiled cake\n[w.e.f. 11-May-05] Edible oils and oil cake.\n26.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t07-Aug-05] Electrodes.\n[w.e.f. 08-Aug-05] [Electrodes and welding equipments.]\n27.\n[w.e.f. 01-Apr-05] [Exercise book, graph book and\n\t\t\t\tlaboratory note book.]\n28.\n[w.e.f. 01-Apr-05] [Ferrous and non-ferrous metals and\n\t\t\t\talloys; non-metals such as aluminium, copper, zinc and extrusions\n\t\t\t\tof those.]\n29.\n[w.e.f. 01-Apr-05] Fibers of all types and fiber waste.\n30.\n***\n31.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Fried grams\n[w.e.f. 11-May-05] Fried and roasted grams.\n32.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Gur, jaggery, and edible variety of rub gur\n[w.e.f. 11-May-05] Edible varieties of rub gur.\n33.\n[w.e.f. 01-Apr-05] Hand pumps and spare parts.\n34.\n[w.e.f. 01-Apr-05]\nMedicinal Herbs including Amla, Harrad, Bahera, Sikakai,\n\t\t\t\tKatha, Supari, Rattanjot & Khusk Pudina, Bark, Dry Plant, Dry\n\t\t\t\tRoot commonly known as jari booti and dry flower.\n35.\n[w.e.f. 01-Apr-05] [Hose pipes.]\n36.\n[w.e.f. 01-Apr-05] Hosiery goods.\n37.\n[w.e.f. 01-Apr-05] Husk and bran of cereals.\n38.\n[w.e.f. 01-Apr-05] Ice.\n39.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t07-Aug-05] Incense sticks commonly known as, agarbatti,\n\t\t\t\tdhupkathi or dhupbati.\n[w.e.f. 08-Aug-05] Omitted\n40.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t29-Nov-05] [Industrial cables] [(High voltage cables, ELPE\n\t\t\t\tCables, jelly filled cables, optical fibres)]\n[w.e.f. 30-Nov-05] Industrial cables (High voltage cables,\n\t\t\t\tXLPE cables, jelly filled cables, optical fibres)\n[41.]\n[w.e.f. 01-Apr-05 to 07-Aug-05] IT\n\t\t\t\tproducts including computers, telephone and parts thereof,\n\t\t\t\tteleprinter and wireless equipment and parts thereof, cellular\n\t\t\t\tphones and accessories.\n[w.e.f. 8-Aug-05 to\n\t\t\t\t31-Mar-10] [Computers, telephone and parts thereof,\n\t\t\t\tteleprinter and wireless equipment and parts thereof, cellular\n\t\t\t\tphones and accessories]\n[w.e.f. 1-Apr-10] [Computers, telephone and parts\n\t\t\t\tthereof, teleprinter and wireless equipment and parts thereof,\n\t\t\t\tMobile phone and all mobile accessories costing upto rupees ten\n\t\t\t\tthousand]\n[41A.]\n[w.e.f. 01-Apr-05 to 29-Nov-05] IT\n\t\t\t\tproducts notified by the Ministry of IT as specified in Annexure\n\t\t\t\t41A below.\n*[w.e.f. 30-Nov-05] Information Technology products as per\n\t\t\t\tthe description in column (2) below, as covered under the\n\t\t\t\theadings, or sub-headings mentioned in column (3), as the case\n\t\t\t\tmay be, of the Central Excise Tariff Act, 1985 (5 of 1986)\nOLD LAW 6\n(i) Word processing machines, Electronic typewriters.\n(ii) Microphones, multimedia speakers, headphones, etc.\n(iii) Telephone answering machines.\n(iv) Parts of Telephone answering machines.\n(v) Prepared unrecorded media for sound recording.\n(vi) IT software or any media.\n(vii) Transmission apparatus other than apparatus for radio or T.V. broadcasting.\n(viii) Radio communication receivers, Radio Pagers.\n(ix) Aerials, antennas and parts.\n(x) LCD panels, LED panels and parts.\n(xi) Electrical capacitors, fixed, variable and parts.\n(xii) Electronic calculators.\n(xiii) Electrical resistors.\n(xiv) Printed Circuits.\n(xv) Switches, connectors, Relays for upto 5 amps.\n(xvi) DATA/Graphic Display Tubes other than Picture tubes and parts.\n(xvii) Diodes, transistors and similar semi-conductor devices.\n(xviii) Electronic Integrated Circuits and Micro-assemblies.\n(xix) Signal Generators and parts.\n(xx) Optical Fibre Cables.\n(xxi) Optical fibre and optical fibre bundles, cables.\n(xxii) Liquid Crystal devices, flat panel display devices and parts.\n(xxiii) Computer Systems and peripherals, Electronic Diaries.\n(xxiv) Cathode ray oscilloscopes, Spectrum analysers, Signal analysers.\n(xxv) Parts and accessories of HSN 84.69, 84.70 and 84.71\n(xxvi) DC Micromotors, Stepper Motors of 37.5 watts.\n(xxvii) Parts of HSN 85.01.\n(xxviii) Uninterrupted Power Supply.\n(xxix) Permanent Magnets and articles.'\nSl. No.\nDescription\nCentral Excise Tariff Heading\n(1)\n(2)\n(3)\n1\nAutomatic Typewriter and word processing\n\t\t\t\tmachines.\n8469\n2\nElectronic calculator capable of operations\n\t\t\t\twithout an external source of electrical power and pocket size\n\t\t\t\tdata recording, reproducing and displaying machines with\n\t\t\t\tcalculating functions (including electronic diaries other than\n\t\t\t\tthose covered under heading No. 8471) or incorporating a printing\n\t\t\t\tdevice.\n8470\n[3\nAutomatic data processing machines and units\n\t\t\t\tthereof, magnetic or optical readers, machines for transcribing\n\t\t\t\tdata onto data media in coded form and machines for processing\n\t\t\t\tsuch data. Analogue or hybrid automatic data processing machine,\n\t\t\t\tElectronic Diaries, Portable digital automatic data processing\n\t\t\t\tmachine, personal computer, computer systems including personal\n\t\t\t\tcomputers, other Digital automatic data processing machines\n\t\t\t\tcomprising in the same housing at least a central processing unit\n\t\t\t\tand an input and output unit whether or not combined, micro\n\t\t\t\tcomputer/processor, large/ mainframe computer, computer presented\n\t\t\t\tin form of systems, digital processing units, storage units,\n\t\t\t\tinput units, output units. Teletypewriter, Data entry terminal,\n\t\t\t\tLine printer, Dot matrix printer, Letter quality daisy wheel\n\t\t\t\tprinter, Graphic printer, Plotter, Laser jet printer, Key board,\n\t\t\t\tMonitor, storage units, floppy disc drive. Winchester/hard disc\n\t\t\t\tdrives, Removal/exchangeable disc drives, magnetic tape drives,\n\t\t\t\tCartridge tape drive, other units of automatic data processing\n\t\t\t\tmachines, Uninterrupted power supply units (UPS).]\n8471\n4\nParts and accessories (other than covers,\n\t\t\t\tcarrying cases and the like) suitable for use solely or\n\t\t\t\tprincipally with machines of heading No. 8470, parts and\n\t\t\t\taccessories of the machines of heading No. 8470, parts and\n\t\t\t\taccessories of the machines of heading No. 8471, Headstack,\n\t\t\t\tconnectors for computer terminals, micro processor for automatic\n\t\t\t\tdata processing machines of heading No. 8471, reconditioned\n\t\t\t\tcomponents of computers, network access controllers.\n8473\n5\nDC Micro motors/Steppers motors of an output not\n\t\t\t\texceeding 37.5 Watts.\n8501\n6\nParts of goods specified in heading No.8501\n8503\n7\n[w.e.f. 30-Nov-05\n\t\t\t\tto 13-Mar-06] Uninterrupted Power Supplies (UPS) and their\n\t\t\t\tparts.\n[w.e.f. 14-Mar-06\n\t\t\t\tto 31-Mar-10] [Uninterrupted Power Supplies (UPS),\n\t\t\t\tInverters and their parts.]\n[w.e.f. 1-Apr-10\n\t\t\t\tupto 20-Jun-12] Uninterrupted Power Supplies (UPS) and\n\t\t\t\ttheir parts.\n[w.e.f. 21-Jun-12] [Omitted]\n8504\n8\nPermanent magnet and articles intended to become\n\t\t\t\tpermanent magnet (ferrites).\n8505\n9\nTelephone sets, video phones, line telephone\n\t\t\t\tsets with cordless handsets, push button type, rotary dial type,\n\t\t\t\tcordless telephones, video telephones / video door phones,\n\t\t\t\tapparatus for carriercurrent line systems of for digital line\n\t\t\t\tsystem, teleprinters, PLCC equipment, voice frequency telegraphy,\n\t\t\t\tmodems, multiplexers / statistical multiplexers, routers, X-25\n\t\t\t\tpads, High Bit Rate Digital Subscriber Line System (HDSL) Digital\n\t\t\t\tloop carrier system (DLC), synchronous digital hierarchy system\n\t\t\t\t(SDH), ISDN Terminal Subscriber End Equipment, ISDN Terminal\n\t\t\t\tAdapter and parts of the equipments covered by this heading\n8517\n10\n[Microphones, multimedia speakers, headphones,\n\t\t\t\tearphones and combined microphones/ speaker sets and their\n\t\t\t\tparts.]\n8518\n11\nTelephone answering machines.\n8520\n12\nParts of telephone answering machines.\n8522\n13\nMagnetic tape for recording sound, audio\n\t\t\t\tmagnetic tape, video magnetic tape, magnetic disc, hard disc\n\t\t\t\tpack, floppy disc or diskettes, rewritable magneto optical disc\n\t\t\t\tincluding mini disc, CD Recordable, cards incorporating a\n\t\t\t\tmagnetic stripe, mattresses for the production of records,\n\t\t\t\tprepared record blanks, cartridge tape, blank video cassettes\n\t\t\t\t¾\" U-matic and 1\" video cassettes/tape ½\"\n\t\t\t\tvideo cassettes suitable to work with betacam / betacam SP/ M-II\n\t\t\t\tSVHS/ Digital S type VCR, 8mm video tapes / cassettes in finished\n\t\t\t\tform, 6.35mm ¼ \") digital video cassettes and DV tapes\n\t\t\t\tsuitable to work with digital video camera, blank master disc,\n\t\t\t\tblank audio cassettes, audio tape cassettes in finished form\n\t\t\t\t(Blank), optical media discs, CD Recordable, CD Rewritable.\n8523\n14\n[Software including Information Technology\n\t\t\t\tsoftware on any media, video compact disc of educational nature,\n\t\t\t\tother video compact discs and digital video discs.]\n8524\n15\nTransmission apparatus (other than apparatus for\n\t\t\t\tradio broadcasting or TV broadcasting, transmission apparatus\n\t\t\t\tincorporating reception apparatus, digital still image video\n\t\t\t\tcameras).\n8525\n16\nRadio communications receivers, radio pagers.\n8527\n17\n(1) Aerials, antennae and their parts. (2)\n\t\t\t\tParts of goods specified in heading No. 8525 and 8527.\n8529\n18\nLCD panels, LED panel and parts thereof.\n8531\n19\nElectrical capacitors, fixed variable or\n\t\t\t\tadjustable (preset) and parts thereof.\n8532\n20\nElectrical resistors (including rheostats and\n\t\t\t\tpotentiometers), other than heating resistors.\n8533\n21\nPrinted circuits.\n8534\n22\nSwitches, connectors and relays for upto 5 amps\n\t\t\t\tat voltage not exceeding 250 volts, electronic fuses.\n8536\n23\nData/Graphic Display tubes, other than TV\n\t\t\t\tpicture tubes and parts thereof.\n8540\n24\nDiodes transistors and similar semiconductor\n\t\t\t\tdevices; photo sensitive semi-conductive devices, including\n\t\t\t\tphotovoltaic cells whether or not assembled in modules or made-up\n\t\t\t\tinto panels; light emitting diodes; mounted piezo-electric\n\t\t\t\tcrystals.\n8541\n25\n[Electronic integrated circuits and micro\n\t\t\t\tassemblies.]\n8542\n26\nSignal generators and parts thereof.\n8543\n27\nOptical fiber cables.\n8544 70\n28\nOptical fiber and optical fiber bundles; optical\n\t\t\t\tfiber cables\n9001 10 00\n29\nLiquid crystal devices, flat panel display\n\t\t\t\tdevices and parts thereof.\n9013\n30\nCathode ray oscilloscopes, spectrum analysers,\n\t\t\t\tcross talk meters, gain measuring instruments, distortion factor\n\t\t\t\tmeteres, psophometeres, network and logic analysers and signal\n\t\t\t\tanalysers.\n9030\nNote : (1) The Rules\n\t\t\t\tfor the interpretation of the provisions of the Central Excise\n\t\t\t\tTariff Act, 1985 read with the Explanatory Notes as updated from\n\t\t\t\ttime to time published by the Customs Cooperation Council,\n\t\t\t\tBrussels apply for the interpretation of this entry and the entry\n\t\t\t\tnumber 84 of this Schedule.\nNote : (2) Where any\n\t\t\t\tcommodities are described against any heading or, as the case may\n\t\t\t\tbe, subheading, and the description in this entry and in entry\n\t\t\t\tnumber 84 is different in any manner from the corresponding\n\t\t\t\tdescription in the Central Excise Tariff Act, 1985, then, only\n\t\t\t\tthose commodities described in this entry and in the entry number\n\t\t\t\t84 will be covered by the scope of this notification and other\n\t\t\t\tcommodities though covered by the corresponding description in\n\t\t\t\tthe Central Excise Tariff will not be covered by the scope of\n\t\t\t\tthis notification.\nNote : (3) Subject to\n\t\t\t\tNote (2), for the purpose of any entry contained in this\n\t\t\t\tnotification, where the description against any heading or, as\n\t\t\t\tthe case may be, sub-heading, matches fully with the\n\t\t\t\tcorresponding description in the Central Excise Tariff, then all\n\t\t\t\tthe commodities covered for the purposes of the said tariff under\n\t\t\t\tthat heading or sub-heading will be covered by the scope of this\n\t\t\t\tnotification.\nNote : (4) Where the description against any\n\t\t\t\theading or sub-heading is shown as \"other\", then, the\n\t\t\t\tinterpretation as provided in Note 2 shall apply;\nSr. No.\nSr. No.\nCommodity\nCommodity\n42.\n[w.e.f. 01-Apr-05] [Kerosene oil sold through PDS.]\n43.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t07-Aug-05] Leaf plates and cups.\n[w.e.f. 08-Aug-05] [w.e.f. Omitted]\n44.\n***\n45.\n***\n46.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Napa Slabs (Rough flooring stones)\n[w.e.f. 11-May-05] Napa slabs (rough flooring stones) &\n\t\t\t\tShahabad stones.\n47.\n[w.e.f. 01-Apr-05] Ores and minerals.\n48.\n***\n49.\n[w.e.f. 01-Apr-05] [Paper and newsprint.]\n50.\n[01-Apr-05 to 10-May-05] Pipes\n\t\t\t\tof all varieties including GI pipes, CI pipes, ductile pipes and\n\t\t\t\tPVC pipes.\n[w.e.f. 11-May-05] Pipes of all varieties including G.I.\n\t\t\t\tPipes, C.I. Pipes, Ductile Pipes, PVC Pipes and hosepipes and\n\t\t\t\tfittings thereof.\n51.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Hawai Chappal and Plastic footwear\n[w.e.f. 11-May-05 to\n\t\t\t\t13-Mar-06] Plastic footwears including moulded plastic\n\t\t\t\tfootwears, Hawai Chappals and straps thereof.\n[w.e.f. 14-Mar-06 upto\n\t\t\t\t31-Mar-13] Plastic footwears (other than those specified in\n\t\t\t\tthe First Schedule) including moulded plastic footwears, Hawai\n\t\t\t\tChappals and straps thereof.\n[w.e.f. 1-Apr-13] Omitted\n52.\n[w.e.f. 01-Apr-05] [Printed material including diary,\n\t\t\t\tcalendar] [xxx]\n53.\n[w.e.f. 01-Apr-05] [Printing ink excluding toner and\n\t\t\t\tcartridges.]\n54.\n***\n55.\n[w.e.f. 01-Apr-05] [Pulp of bamboo, wood and paper.]\n56.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Rail coaches engines and wagons.\n[w.e.f. 11-May-05] Railway coaches, engines, wagons and\n\t\t\t\tpart thereof.\n57.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Readymade garments.\n[w.e.f. 11-May-05] [Readymade\n\t\t\t\tgarments but not including those made of khadi.]\n[w.e.f. 01-Apr-10] [Readymade garments costing upto rupees\n\t\t\t\tfive thousand but not including those made up of khadi]\n58.\n[w.e.f. 01-Apr-05] [Renewable energy devices and spare\n\t\t\t\tparts.]\n59.\n[w.e.f. 01-Apr-05] Safety matches other than hand-made\n\t\t\t\tsafety matches.\n60.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Seeds.\n[w.e.f. 11-May-05] Omitted.\n61.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Sewing machines.\n1[w.e.f. 11-May-05] [Sewing machines, its parts and\n\t\t\t\taccessories.]\n62.\n[w.e.f. 01-Apr-05] Ship and other water vessels.\n63.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Silk fabrics.\n[w.e.f. 11-May-05] [Silk fabrics including silk sarees\n\t\t\t\tbut excluding handloom silk unless covered by Additional Excise\n\t\t\t\tDuty.]\n64.\n[w.e.f. 01-Apr-05 to 10-May-05] Skimmed milk powder. [w.e.f.\n\t\t\t\t11-May-05] Skimmed milk powder and UHT milk.\n65.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Solvent oils other than organic solvent oil.\n[w.e.f. 11-May-05] Solvent oils.\n66.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Spices of all varieties and forms including cumin\n\t\t\t\tseed, aniseed, turmeric and dry chillies\n[w.e.f. 11-May-05] All kinds of spices and condiments\n\t\t\t\tincluding cumin seeds, turmeric, ajwain, haldi, dhania, hing,\n\t\t\t\tmethi, sonth, kalaunji, saunf, khatai, amchur, long-patta,\n\t\t\t\tdal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all\n\t\t\t\tkind, dried chilies, kankaul mirch.\n67.\n[w.e.f. 01-Apr-05] Sports goods excluding apparels and\n\t\t\t\tfootwear.\n68.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t07-Aug-05] Starch.\n[w.e.f. 08-Aug-05] [Starches, glues and adhesives.]\n69.\n***\n70.\n[w.e.f. 01-Apr-05] Tamarind.\n71.\n[w.e.f. 01-Apr-05] [Tractors, threshers, harvesters and\n\t\t\t\tattachments and parts thereof.]\n72.\n[w.e.f. 01-Apr-05] Transmission towers.\n73.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Umbrella except garden umbrella.\n[w.e.f. 11-May-05] Umbrella, its parts and accessories\n\t\t\t\tthereof except garden umbrella.\n74.\n[w.e.f. 01-Apr-05] Vanaspati (Hydrogenated vegetable oil).\n75.\n[w.e.f. 01-Apr-05] Vegetable oil including gingili oil and\n\t\t\t\tbran oil.\n76.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Writing instruments.\n[w.e.f. 11-May-05 to\n\t\t\t\t31-Mar-10] [Writing instruments, geometry boxes, colour\n\t\t\t\tboxes, crayons and pencil sharpeners.]\n[w.e.f. 01-Apr-10 upto\n\t\t\t\t20-Jun-12] Writing instruments costing upto rupees one\n\t\t\t\tthousand per piece, geometry boxes, color boxes crayons and\n\t\t\t\tpencil sharpeners\n[w.e.f. 21-Jun-12] Writing instruments costing upto rupees\n\t\t\t\tone thousand per piece\n77.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Processed meat, poultry, fish and processed or\n\t\t\t\tpreserved vegetables and fruits.\n[w.e.f. 11-May-05 to\n\t\t\t\t29-Nov-05] Processed meat, poultry, fish and processed or\n\t\t\t\tpreserved vegetables and fruits, etc. including fruit jams,\n\t\t\t\tjelly, pickle, fruits squash, paste, fruit drink and fruit juice\n\t\t\t\twhether in sealed container or otherwise.\n[w.e.f. 30-Nov-05] Processed meat, poultry, fish and\n\t\t\t\tprocessed or preserved vegetables and fruits, including fruit\n\t\t\t\tjams, jelly, pickle, fruits squash, paste, fruit drink and fruit\n\t\t\t\tjuice whether in sealed container or otherwise]\n78.\n[w.e.f. 01-Apr-05] Knitting wool.\n79.\n[w.e.f. 01-Apr-05] [Tea.]\n80.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Embroidary and Zari items.\n[w.e.f. 11-May-05 to 30-March-2008] Embroidery and Zari\n\t\t\t\titems, that is to say-\n(i) Imi,\n(ii) Zari,\n(iii) Kasab,\n(iv) Salma,\n(v) Dabka,\n(vi) Chumki,\n(vii) Gota,\n(viii) Sitara,\n(ix) Naqsi,\n(x) Kora,\n(xi) glass bead,\n(xii) badla and\n(xiii) Gizai.\n[w.e.f. 31 March 2008] [Omitted]\n81.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] [Kirana items namely ararote, singhara, kuttu &\n\t\t\t\ttheir atta, kala namak, sendha namak, heeng, aam papar, mushrum,\n\t\t\t\tkhumba and guchchi, gola, gole ka burada, seik narial, til, rai,\n\t\t\t\tpostdana, magaj of all kinds, mungafali dana, sabudana, roli,\n\t\t\t\tmehendi patti, pisi mehendi, kesar]\n[w.e.f. 11-May-05 upto\n\t\t\t\t31-Mar-10] Kirana items namely ararote, singhara, kuttu &\n\t\t\t\ttheir atta, kala namak, sendha namak, heeng, aam papar, mushrum,\n\t\t\t\tkhumba and guchchi, [* * *] goley ka burada, [* * *] til, rai, postdana, magaj of\n\t\t\t\tall kinds, mungafali dana, sabudana, roli, mehendi, patti, pisi\n\t\t\t\tmehendi, kesar, dry fruits.\n[w.e.f. 1-Apr-10 upto\n\t\t\t\t19-Jul-10] Kirana items namely ararote, singhara, kuttu &\n\t\t\t\ttheir atta, kala namak, sendha namak, heeng, aam papar, mushrum,\n\t\t\t\tkhumba and guchchi, goley ka burada, til, rai, postdana,\n\t\t\t\tmungafali dana, sabudana, roli, mehendi patti, pisi mehendi.\n[w.e.f. 20-Jul-10 upto\n\t\t\t\t20-Jun-12] Kirana items namely ararote, singhara, kuttu &\n\t\t\t\ttheir atta, kala namak, sendha namak, heeng, aam papar, mushrum,\n\t\t\t\tkhumba and guchchi, goley ka burada, til, rai, postdana,\n\t\t\t\tmungafali dana, sabudana, roli, mehendi patti, pisi mehendi, dry\n\t\t\t\tfruits\n[w.e.f. 21-Jun-12 upto\n\t\t\t\t31-Mar-13] Kirana items, namely ararote, singhara, kutu &\n\t\t\t\ttheir atta, kala namak, sendha namak, heeng, aam papar, mushrum,\n\t\t\t\tkhumba and guchchi, gole ka burada, til, rai, postadana, mungfali\n\t\t\t\tdana, sabudana, mehendi patti, pisi mehendi, dry fruits.\n[w.e.f. 1-Apr-13] Kirana items, namely ararote, kala\n\t\t\t\tnamak, heeng, aam papar, mushrum, khumba and guchchi, gole ka\n\t\t\t\tburada, til, rai, postadana, mungfali dana, sabudana, mehendi\n\t\t\t\tpatti, pisi mehendi, dry fruits.\n82.\n[w.e.f. 01-Apr-05] School Bags having MRP upto Rs. 300.\n83.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Plastic granules\n[w.e.f. 11-May-05] Plastic granules, plastic powder and\n\t\t\t\tmaster batches.\n84.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t10-May-05] Industrial inputs as specified\n[w.e.f. 11-May-05] Industrial inputs as specified below :\nSl. No.\nSl. No.\nHeading No.\nHeading No.\nSub Heading No.\nSub Heading No.\nDescription of goods\nDescription of goods\n1.\n15.01\nAnimal (including fish) fats and oils, crude,\n\t\t\t\trefined or purified\n2.\n15.06\nGlycerol, Crude, Glycerol Waters and Glycerol\n\t\t\t\tlyes\n3.\n15.07\n[Vegetable waxes (other than triglycerides),\n\t\t\t\tbeeswax, other insect waxes and spermaceti, whether or not\n\t\t\t\trefined or coloured; degras; residues resulting from the\n\t\t\t\ttreatment of fatty substances or animal or vegetable waxes]\n4.\n15.08\n[Animal or vegetable fats boiled, oxidised,\n\t\t\t\tdehydrated, sulphurised, blown, polymerised by heat in vacuum or\n\t\t\t\tin inert gas or otherwise chemically modified; inedible mixtures\n\t\t\t\tor preparations of fats and oils of this chapter.]\n5.\n17.02\nLiquid glucose (non medicinal), Dextrose Syrup.\n6.\n2204.10\nDenatured ethyl alcohol of any strength\n7.\n2505.00\nSulphur, Barytes\n8.\n26.02\nManganese ores and concentrates, including\n\t\t\t\tferruginous manganese ores and concentrates with a manganese\n\t\t\t\tcontent of 20% or more, calculated on the dry weight\n9.\n26.03\nCopper ores and concentrates\n10.\n26.04\nNickel ores and concentrates\n11.\n26.05\nCobalt ores and concentrates\n12.\n26.06\nAluminium ores and concentrates\n13.\n26.07\nLead ores and concentrates\n14.\n26.08\nZinc ores and concentrates\n15.\n26.09\nTin ores and concentrates\n16.\n26.10\nChromium ores and concentrates\n17.\n26.11\nTungsten ores and concentrates\n18.\n26.12\nUranium or Thorium ores and concentrates\n19.\n26.13\nMolybdenum ores and concentrates\n20.\n26.14\nTitanium ores and concentrates\n21.\n26.15\nNiobium, tantalum, vanadium or zirconium ores\n\t\t\t\tand concentrates\n22.\n26.16\nPrecious metal ores and concentrates\n23.\n26.17\nOther ores and concentrates\n24.\n26.18\nGranulated slag (slag sand) from the manufacture\n\t\t\t\tof iron or steel\n25.\n26.21\nGround granulated blast-furnace slag (GGBS)\n26.\n2707.10\nBenzole\n27.\n2707.20\nToluole\n28.\n2707.30\nXylole\n29.\n2707.40\nNaphthalene\n30.\n2707.50\nPhenols\n31.\n2707.60 2707.90\nCreosote oils Mixed Xylene\n32.\n2711.14\nButadene\n33.\n2712.20\nNormal Paraffin\n34.\n2714.10\nBitumen\n35.\n28.01\nFluorine, Chlorine, Bromine and Iodine\n36.\n28.02\nSulphur, sublimed or precipitated; colloidal\n\t\t\t\tsulphur\n37.\n28.03\nCarbon (carbon blacks and other forms of carbon\n\t\t\t\tnot elsewhere specified or included)\n38.\n28.04\nHydrogen, rare gases other than metals excluding\n\t\t\t\toxygen (medicinal grade)\n39.\n28.05\nAlkali or alkaline-earth metals; rare earth\n\t\t\t\tmetals, scandium and yttrium, whether or not intermixed or\n\t\t\t\tinteralloyed; mercury\n40.\n28.06\nHydrogen chloride (hydrochloric acid);\n\t\t\t\tchlorosulphuric acid\n41.\n28.07\nSulphuric acid and anhydrides thereof; Oleum\n42.\n28.08\nNitric acid; sulphonitric acids\n43.\n28.09\nDiphosphorus pentaoxide; phosphoric acid and\n\t\t\t\tpolyphosphoric acids\n44.\n28.10\nOxides of boron; boric acids\n44a.\n28.11\n[Other organic acids and other Inorganic\n\t\t\t\tcompounds of nonmetal]\n45.\n28.12\nHalides and halide oxides of nonmetals\n46.\n28.13\nSulphides of non-metals; commercial phosphorus\n\t\t\t\ttrisulphide\n47.\n28.14\nAmmonia, anhydrous or in aqueous solution\n48.\n28.15\nSodium hydroxide (caustic soda); potassium\n\t\t\t\thydroxide (caustic potash); peroxides of sodium or potassium\n49.\n28.16\nHydroxide and peroxide of magnesium; oxides,\n\t\t\t\thydroxides and peroxides of strontium or barium\n50.\n28.17\nZinc oxide, zinc peroxide\n51.\n2818.10\nAluminium hydroxide, aluminium calcides\n52.\n28.19\nChromium oxides and hydroxides\n53.\n28.20\nManganese oxides\n54.\n2821.10\nIron oxides and hydroxides;\n55.\n28.22\nCobalt oxides and hydroxides; commercial cobalt\n\t\t\t\toxides\n56.\n28.23\nTitanium oxide\n56(a)\n28.24\nLead oxides, Read lead and Orange lead\n57.\n28.25\nHydrazine and hydroxylamine and their inorganic\n\t\t\t\tsalts; other inorganic bases; other metal oxides, hydroxides and\n\t\t\t\tperoxides\n58.\n28.26\nFluorides; fluorosilicates, fluoroalum-inates\n\t\t\t\tand other complex fluorine salts\n59.\n28.27\nChlorides, chloride oxides and chloride\n\t\t\t\thydroxides; bromides and bromide oxides; iodides and iodide\n\t\t\t\toxides\n60.\n28.28\nBleach liquid, Bleaching powder, sodium\n\t\t\t\thypochlorides, sodium chloride\n61.\n28.29\nChlorates and Perchlorates; Bromates and\n\t\t\t\tPerbromates; Iodates and periodates\n62.\n28.30\nSulphides; Polysulphides\n63.\n28.31\nDithionites and sulphoxylates\n64.\n28.32\nSulphites; thiosulphates\n65.\n2833\nSodium sulphates, alums, Peroxosulphates\n\t\t\t\t(Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate,\n\t\t\t\tCopper sulphate, Amonium alum, potash alum and ferric alum,\n\t\t\t\tManganese sulphate, Strontium sulphate\n66.\n2833.90\nBasic Chromium Sulphate, sodium sulphate,\n\t\t\t\tMagnesium sulphate, Ferrous sulphate\n67.\n28.34\nNitrites; nitrates\n68.\n28.35\nPhosphinates (hypophosphites), phosphonates\n\t\t\t\t(phosphites); phosphates and polyphosphates, Sodium\n\t\t\t\tTripoliuphosphate, Trisodium phosphate\n69.\n28.36\nCarbonates; peroxocarbonates (percarbonates);\n\t\t\t\tcommercial ammonium carbonates containing ammonium carbonate\n70.\n28.37\nCyanides, cyanide oxides and complex cyanides\n71.\n28.38\nFulminates, cyanates and thiocyanates\n71(a)\n28.39\nSilicates, commercial alkali metal, silicates of\n\t\t\t\tsodium, sodium metasilicates, sodium metasilicates of potassium,\n\t\t\t\tMagnesium Trisilicate\n72.\n28.40\nBorates; peroxoborates (perborates)\n73.\n28.41\nSodium bichromate\n74.\n2841.10\nSodium dichromate\n75.\n2841.20\nPotassium dichromate\n76.\n28.44\nRadioactive chemical elements and radioactive\n\t\t\t\tisotopes (including the fissile chemical elements and isotopes)\n\t\t\t\tand their compounds; mixtures and residues containing these\n\t\t\t\tproducts\n77.\n28.45\nIsotopes other than those of heading No. 28.44;\n\t\t\t\tcompounds, inorganic or organic of such isotopes, whether or not\n\t\t\t\tchemically defined\n78.\n28.46\nCompounds, inorganic or organic, of rare earth\n\t\t\t\tmetals, of yttrium or of scandium or of mixtures of these metals\n79.\n28.47\nHydrogen peroxide\n80.\n28.48\nPhosphides, whether or not chemically defined,\n\t\t\t\texcluding ferrophosphorus\n81.\n28.49\nSilicon carbide\n82.\n2849.10\nCalcium carbides.\n83.\n28.50\nHydrides, nitrites, azides, cilidides and\n\t\t\t\tborides, whether or not chemically defined, other than compounds\n\t\t\t\twhich are also carbides of heading No. 28.49\n84.\n29.02\nCyclic Hydrocarbons\n85.\n29.03\nHalogenated derivatives of Hydrocarbons\n86.\n29.04\nSulphonated, nitrated or nitrosated derivatives\n\t\t\t\tof hydrocarbons, whether or not halogenated\n87.\n29.05\nAcyclic alcohols and their halogenated,\n\t\t\t\tsulphonated, nitrated or nitrosated derivatives\n88.\n29.06\nCyclic alcohols and their halogenated,\n\t\t\t\tsulphonated, nitrated or nitrosated derivatives\n89.\n29.07\nPhenols; Phenol-Alcohols and their derivatives\n90.\n29.08\nHalogenated, sulphonated, nitrated or nitrosated\n\t\t\t\tderivatives of phenols or phenol-alcohols\n91.\n29.09\nEthers, ether-alcohols, ether-phenols,\n\t\t\t\tether-alcoholphenols, alcohol peroxides, ether peroxides, ketone\n\t\t\t\tperoxides (whether or not chemically defined) and their\n\t\t\t\thalogenated, sulphonated, nitrated or nitrosated derivatives\n92.\n29.10\nEpoxides, epoxyalcohols, epoxyphenols and\n\t\t\t\tepoxyethers, with a three-membered ring and their halogenated,\n\t\t\t\tsulphonated, nitrated or nitrosated derivatives\n93.\n29.11\nAcetals and hemiacetals, whether or not with\n\t\t\t\tother oxygen function and their halogenated, sulphonated,\n\t\t\t\tnitrated or nitrosated derivatives\n94.\n29.12\nAldehydes, whether or not with other oxygen\n\t\t\t\tfunction; cyclic polymers of aldehydes; paraformaldehyde\n95.\n29.13\nHalogenated, sulphonated, nitrated or nitrosated\n\t\t\t\tderivatives of products of heading No. 29.12\n96.\n29.14\nAcetone, NIBK, MEK, Cyclohexanone, diacetone\n\t\t\t\talcohol and others\n97.\n29.15\nSaturated acyclic monocarboxylic acids and their\n\t\t\t\tanhydrides, halides, peroxides and peroxyacids; their\n\t\t\t\thalogenated, sulphonated, nitrated or nitrosated derivatives\n98.\n29.16\nUnsaturated acyclic monocarboxylic acids, cyclic\n\t\t\t\tmonocarboxylic acids, their anhydrides, halides, peroxides and\n\t\t\t\tperoxyacids; their halogenated, sulphonated, nitrated or\n\t\t\t\tnitrosated derivatives\n99.\n29.17\nPolycarboxylic acids, their anhydrides, halides,\n\t\t\t\tperoxides and peroxyacids; their halogenated sulphonated,\n\t\t\t\tnitrated or nitrosated derivatives\n100.\n29.18\nCarboxylic acids with additional oxygen function\n\t\t\t\tand their anhydrides, halides, peroxides and peroxyacids; their\n\t\t\t\thalogenated, sulphonated, nitrated or nitrosated derivatives\n101.\n29.19\nPhosphoric esters and their salts, including\n\t\t\t\tlactophosphates; their halogenated, sulphonated, nitrated or\n\t\t\t\tnitrosated derivatives\n102.\n29.20\nEsters of other inorganic acids (excluding\n\t\t\t\testers of hydrogen halides) and their salts; their halogenated,\n\t\t\t\tsulphonated, nitrated or nitrosated derivatives\n103.\n29.21\nAmine-function compounds and derivatives and\n\t\t\t\tsalts\n104.\n29.22\nOxygen-function amino-compounds\n105.\n29.23\nQuaternary ammonium salts and hydroxides;\n\t\t\t\tlecithins and other phosphoaminolipids\n106.\n29.24\nCarboxyamide-function compounds; amide-function\n\t\t\t\tcompounds of carbonic acid\n107.\n29.25\nCarboxyamide-function compound (including\n\t\t\t\tsaccharin and its salts)and imine-function compounds.\n108.\n29.26\nNitrile-function compounds\n109.\n29.27\nDiazo-, Azo- or azoxy-compounds\n110.\n29.28\nOrganic derivatives of hydrazine or of\n\t\t\t\thydroxylamine\n110(a)\n29.29\nCompounds with other nitrogen function\n111.\n29.30\nOrgano-sulphur compounds\n112.\n29.31\nEthylene Diamine Tetra Acetic Acid, Nitrillo\n\t\t\t\tTriacetic Acid and their Derivatives\n113.\n29.32\nHeterocyclic compounds with oxygen heteroatom(s)\n\t\t\t\tonly\n114.\n29.33\nHeterocyclic compounds with nitrogen\n\t\t\t\theteroatom(s) only\n115.\n29.34\nNucleic acids and their salts; other\n\t\t\t\theterocyclic compounds\n116.\n29.35\nSulphonamides\n117.\n29.38\nGlycosides, natural or reproduced by synthesis\n\t\t\t\tand their salts, ethers, esters and other derivatives\n118.\n29.39\nVegetable alkaloids, natural or reproduced by\n\t\t\t\tsynthesis, and their salts, ethers, esters and other derivatives\n119.\n29.42\nEthylene Diamine Tetra Acetic Acid, Nitrillo\n\t\t\t\tTriacetic Acid and their Derivatives\n120.\n32.01\nTanning extracts of vegetable origin; tannins\n\t\t\t\tand their salts, ethers, esters and other derivatives excluding\n\t\t\t\tcatechu or gambiar\n121.\n32.02\nSynthetic organic tanning substances; inorganic\n\t\t\t\ttanning substances; tanning preparations, whether or not\n\t\t\t\tcontaining natural tanning substances; enzymatic preparations for\n\t\t\t\tpretanning excluding catechu or gambiar\n122.\n32.03\nColouring matter of vegetable or animal origin\n\t\t\t\t(including dyeing extracts but excluding animal black), whether\n\t\t\t\tor not chemically defined; preparations based on colouring matter\n\t\t\t\tor vegetable or animal origin excluding catechu or gambiar\n123.\n32.04\nSynthetic organic colouring matter, whether or\n\t\t\t\tnot chemically defined; preparations based on synthetic organic\n\t\t\t\tcolouring matter; synthetic organic products of a kind used as\n\t\t\t\tfluorescent brightening agents or as luminophores, whether or not\n\t\t\t\tchemically defined excluding catechu or gambiar\n124.\n32.05\nColour lakes; preparations based on colour lakes\n125.\n3206\nPigments, Inorganic products of kind used as\n\t\t\t\tluminophores, Ultramarine and preparations, Lithphone and other\n\t\t\t\tpigments and preparations based on zink sulphide\n126.\n3206.49\nRed oxide, Bronze powder\n127.\n3206.90\nMaster Batches, other colouring matter including\n\t\t\t\tultra marine blue\n128.\n32.07\nPrepared pigments and all their derivatives\n129.\n3207.10\nGlass frit and other glass, in the form of\n\t\t\t\tpowder, granules or flakes\n130.\n3207.90\nOther\n131.\n32.11\nPrepared driers.\n132.\n32.12\nPigments (including metallic powders and flakes)\n\t\t\t\tdispersed in non-aqueous media, in liquid or paste form, of a\n\t\t\t\tkind used in the manufacture of paints (including enamels);\n\t\t\t\tstamping foils; dyes and other colouring matter put up in forms\n\t\t\t\t(for example, bales, tablets and the like) or small packings (for\n\t\t\t\texample, sachets or bottles of liquid) of a kind used for\n\t\t\t\tdomestic or laboratory purposes.\n133.\n3215.90\nPrinting ink whether or not concentrated or\n\t\t\t\tsolid.\n133(a)\n34.02\n[Silicon surfacted, Non-ionic, Sulphonated or\n\t\t\t\tsulphated oxide, Chlorine castor oil]\n133(b)\n34.04\n[Artificial waxes and prepared waxes]\n134.\n35.01\nCasein, caseinates and other Casein derivatives,\n\t\t\t\tcasein glues.\n135.\n35.07\nEnzymes; prepared enzymes not elsewhere\n\t\t\t\tspecified or included\n136.\n3707.00\nChemical preparations for photographic uses\n\t\t\t\t(other than varnishes, glues, adhesives, and similar\n\t\t\t\tpreparations)\n137.\n38.01\nArtificial graphite; colloidal or semicolloidal\n\t\t\t\tgraphite; preparations based on graphite or other carbon in the\n\t\t\t\tform of pastes, blocks, plates or other semi-manufactures\n138.\n38.02\nActivated carbon; activated natural mineral\n\t\t\t\tproducts; animal black, including spent animal black\n139.\n38.04\nResidual lyes from the manufacture of wood pulp,\n\t\t\t\twhether or not concentrated, desugared or chemically treated,\n\t\t\t\tincluding lignin sulphonates, but excluding tall oil\n139(a)\n38.05\n3805.10\nGums and turpentine oil\n140.\n38.06\nRosin and resin acids, and derivatives thereof:\n\t\t\t\trosin spirit and rosin oils; run gums.\n141.\n38.07\nWood tar; wood tar oils; wood creosote; wood\n\t\t\t\tnaphtha; vegetable pitch; brewers' pitch and similar preparations\n\t\t\t\tbased on rosin, resin acids or on vegetable pitch\n142.\n3808.10\nInsecticides, fungicides, herbicides, weedicides\n\t\t\t\tand pesticides of technical grade. 142(a) 3808.20 Sodium penta\n\t\t\t\tchlorophenate\n143.\n38.09\nFinishing agents, dye carriers to accelerate the\n\t\t\t\tdyeing or fixing of dyestuffs and other products and preparations\n\t\t\t\t(for example, dressings and mordants), of a kind used in the\n\t\t\t\ttextile, paper, leather or like industries, not elsewhere\n\t\t\t\tspecified or included\n144.\n38.12\nPrepared rubber accelerators; compound\n\t\t\t\tplasticisers for rubber or plastics, not elsewhere specified or\n\t\t\t\tincluded; antioxidising preparations and other compound\n\t\t\t\tstabilisers for rubber or plastics\n145.\n38.14\nReducers and blanket wash/roller wash used in\n\t\t\t\tthe printing industry.\n146.\n38.15\nReaction initiators, reaction accelerators and\n\t\t\t\tcatalytic preparations, not elsewhere specified or included.\n147.\n38.17\nMixed alkylbenzenes and mixed alkylnaphthalenes,\n\t\t\t\tother than those of heading No. 27.07 or 29.02\n148.\n38.18\nChemical elements doped for use in electronics,\n\t\t\t\tin the form of discs, wafers or similar forms; chemical compounds\n\t\t\t\tdoped for use in electronics\n149.\n38.23\nIndustrial monocarboxylic fatty acids; acid oils\n\t\t\t\tfrom refining; industrial fatty alcohols\n150.\n3824.90\nRetarders used in the printing industry.\n151.\n39.01\nPolymers of ethylene in primary forms\n152.\n39.02\nPolymers of propylene or of other olefins, in\n\t\t\t\tprimary forms\n153.\n39.03\nPolymers of styrene, in primary forms\n154.\n39.04\nPolymers of vinyl chloride or of other\n\t\t\t\thalogenated olefins, in primary forms\n155.\n39.05\nPolymers of vinyl acetate or of other vinyl\n\t\t\t\testers in primary forms; other vinyl polymers in primary forms\n156.\n39.06\nAcrylic polymers in primary forms\n157.\n39.07\nPolyacetals, other polyethers and epoxide\n\t\t\t\tresins, in primary forms, polycarbonates, alkyd resins, polyallyl\n\t\t\t\testers and other polyesters, in primary forms\n158.\n39.08\nPolyamides in primary forms\n159.\n39.09\nAmino-resins, polyphenylene oxide, phenolic\n\t\t\t\tresins and polyurethanes in primary forms\n160.\n39.10\nSilicones in primary forms\n161.\n39.11\nPetroleum resins, coumarone-indene resins,\n\t\t\t\tpolyterpenes, polysulphides, polysulphones and other products,\n\t\t\t\tnot elsewhere specified or included in primary forms\n162.\n39.12\nCellulose and its chemical derivatives, and\n\t\t\t\tcellulose ethers, not elsewhere specified or included in primary\n\t\t\t\tforms\n163.\n39.13\nNatural polymers (for example, alginic acid) and\n\t\t\t\tmodified natural polymers (for example, hardened proteins,\n\t\t\t\tchemical derivatives of natural rubber), not elsewhere specified\n\t\t\t\tor included, in primary forms\n164.\n39.14\nIon-exchangers based on polymers of heading Nos.\n\t\t\t\t39.01 to 39.13, in primary forms\n165.\n39.19\nSelf adhesive plates, sheets, film foil, tape,\n\t\t\t\tstrip of plastic whether or not in rolls.\n166.\n39.20\n[Other plates, sheets, film, foil and strip, of\n\t\t\t\tplastics, noncellular, whether lacquered or metallised or\n\t\t\t\tluminated, supported or similarly combined with other materials\n\t\t\t\tor not]\n167.\n3921.90.10\nThermocol\n168.\n39.23\n[Articles for the conveyance or packing of\n\t\t\t\tgoods, of plastics, stoppers, lids, caps and other closures, of\n\t\t\t\tplastics but not including- (a) insulated wares (b) bags of the\n\t\t\t\ttype which are used for packing of goods at the time of sale for\n\t\t\t\tthe convenience of the customer including carry bags]\n169.\n40.01\nNatural Rubber, balata, gutta percha, Guayule,\n\t\t\t\tchicle and similar natural gums, in primary forms or in plates,\n\t\t\t\tsheets or strips\n170.\n40.02\n[Synthetic rubber and factice derived from oils\n\t\t\t\tin primary forms or in plates, sheets or strip; mixtures of any\n\t\t\t\tproduct of heading No. 40.01 with any product of this heading, in\n\t\t\t\tprimary forms or in plates, sheets or strip]\n171.\n40.03\n[Reclaimed rubber in primary forms or in\n\t\t\t\tplates, sheets or strip]\n172.\n40.05\n[Compounded rubber, unvulcanised, in primary\n\t\t\t\tforms or in plates, sheets or strip, other than the forms and\n\t\t\t\tarticles of unvulcanised rubber]\n173.\n47.01\nMechanical wood pulp, chemical wood pulp,\n\t\t\t\tsemi-chemical wood pulp and pulps of other fibrous cellulosic\n\t\t\t\tmaterials\n174.\n48.19\nCartons (including flattened or folded cartons),\n\t\t\t\tboxes (including flattened or folded boxes), cases, bags and\n\t\t\t\tother packing containers, of paper, paperboard, whether in\n\t\t\t\tassembled or unassembled condition.\n175.\n48.21\nPaper printed labels and paperboard printed\n\t\t\t\tlabels.\n176.\n48.23\nPaper self adhesive tape and printed wrappers\n\t\t\t\tused for packing.\n177.\n5402.33\nPolyester texturised yarn\n178.\n5402.42\n[Yarn of Polyesters, partially oriented]\n179.\n6305.10\nSacks and bags, of a kind used for the packing\n\t\t\t\tof goods, of jute or of other textile bast fibres\n180.\n70.07\nCarboys, bottles, jars, phials of glass, of a\n\t\t\t\tkind used for the packing goods; stoppers, lids and other\n\t\t\t\tclosures, of glass.\n181.\n70.14\nGlass fibres (including glass wool and glass\n\t\t\t\tfilaments) and articles thereof (for example: yarn, woven\n\t\t\t\tfabrics), whether or not impregnated, coated, covered or\n\t\t\t\tlaminated with plastics or varnish.\n182.\n72.02\nFerro alloys\n183.\n7607.60\nAseptic packaging aluminium foil of thickness\n\t\t\t\tless than 0.2 mm and backed by paper and LDPE.\n184.\n83.09\nStoppers, caps and lids (including crown corks,\n\t\t\t\tscrew caps and pouring stoppers) capsules for bottles, threaded\n\t\t\t\tbungs, bung covers, seals and other packing accessories, of base\n\t\t\t\tmetal.\n185.\nPolymer of Styrene-polystyrene or Expandable\n\t\t\t\tPolystyrene.\n186.\nTextile Finishing agents. Textile Printing\n\t\t\t\tBinder-PVA Copolymer Textile Non-woven binder-PVA copolymer\n\t\t\t\tLamination emulsion- PVA copolymer Packaging emulsion- PVA\n\t\t\t\tcopolymer Sticker Emulsion-PVA copolymer Binder for water based\n\t\t\t\tpaint-PVA copolymer\n187.\nWater/Hydraulic/industrial valves\n188.\nCopper Clad sheets (PCB Sheets) for Printed\n\t\t\t\tCircuit Boards\n189.\nH-70 base oil\n190.\nStrings for Musical Instrument'\n191.\nPurified Terepthalic Acid\n192.\nExpandable Polysterene or Polysterene of Styrene\n193.\nZinc Oxide\n194.\nJute Yarn, Jute Cloth and Jute twine\n195.\nPP/HDPE Woven sacks PP HDPE Fabrics\n196.\nRefractory Monoothic\n197.\n3905.10\nPVA Copolymer\n198.\nCNSL, cardanol & Alklyd Resins\n199.\nHessian cloth, jute Cloth/Sheets\n200.\nMetal containers\n201.\nSodium Sulphate\n202.\nPine Oil, Terepeneol (2906.10)\n203.\nMild Steel Sheets\n204.\nCamphor (2914.20)\n205.\nMicro cellular Sheets, Banwar Sheets & Hawai\n\t\t\t\tStraps.\n206.\nWoven Label Tapes\n207.\nWodden Crates.\n208.\nPolymers of Venyl Acetate and Poly Venyl acetate\n\t\t\t\tEmulsion.\n209.\nEmpty cylinders of LPG.\n210.\nRailway freight containers attachable to wagon.\n211.\n8201.00\n[Tools and Dies] .\n\t\t\t\t\"Tools that is to say, -\n(a) Power Tools such\n\t\t\t\tas electric drills, tapping machines, hammers, sanders, planners,\n\t\t\t\tscrew drivers, blowers routers, winches, grinders, super\n\t\t\t\tabrasives floor, stone for sharpening carpenters' instruments,\n\t\t\t\ttile polishing blocks and rubbing bricks;\n(b) Cutting Tools\n\t\t\t\tsuch as taps, milling cutters, reamers, segments, carbide tools,\n\t\t\t\tsaws, high speed cut-off machines, shears, nibblers, compound\n\t\t\t\tmilter saws, masonry cutters, diamond dresser cutter gear hobbs\n\t\t\t\tand gear shaper cutters;\n(c) Measuring Tools\n\t\t\t\tsuch as micrometers vernier calipers, feeler gauges, height\n\t\t\t\tgauges slip gauges snap gauges, pressure gauges dial\n\t\t\t\tthermometers, water meter and measuring steel tapes;\n(d) Hydraulic Tools\n\t\t\t\tsuch as jacks, pipe-benders torque wrenches, breakers, cylinders\n\t\t\t\tand control valves;\n(e) Pneumatic Tools\n\t\t\t\tsuch as impact wrenches, rammers, grinders, drills torque\n\t\t\t\twrenches, tilters, regulators and lubricant applicators;\n(f) Hand Tools such as spanners pliers, screw\n\t\t\t\tdrivers, hammers, torque tools, cold chisels, drill bits and\n\t\t\t\tburrs, tool bits hack saws, hack saw blades and frames band saw\n\t\t\t\trolls, dice die nuts, tools for carpentry, tools for masons and\n\t\t\t\tsteel files.\n212.\n9607.00\n[Zip/zip fastener]\n213.\n7301.10\nStainless steel but not including finished goods\n\t\t\t\tthereof\n214.\nSilicon Carbaride\n215.\n6406.00\nParts of footwear (including upper) /\n\t\t\t\tRe-processed Sole\n216.\n[Sewing machine spare parts and thread]\n217.\n[Buttons]\n218.\nTransformers used in the\n\t\t\t\ttransmission/distribution of Electricity.\n219.\n[w.e.f. 08-Aug-05] Additives, Salts,\n\t\t\t\tStippers, Passivations, Intermediates and other chemicals used in\n\t\t\t\tvarious types of Electroplating such as Nickel, Zinc, Copper,\n\t\t\t\tSatin Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin,\n\t\t\t\tTin Cobalt.\n220.\n39.07\n[w.e.f. 08-Aug-05] Layflat Tubing.\n221.\n[w.e.f. 07-Sep-06] Flexible Polyurethane\n\t\t\t\tfoam sheets\n85.\n[w.e.f. 03-May-05 to\n\t\t\t\t10-May-05] Sweetmeat\n[w.e.f. 11-May-05 to\n\t\t\t\t30-March-08] Sweetmeat and halwai items as notified by this\n\t\t\t\tGovernment vide Notification No. F.4(18)/77-Finance, Dated the 27th\n\t\t\t\tFeb. 1978, that is to say-\n(a)\n\t\t\t\tHalwas:\n(a)\n\t\t\t\tHalwas:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 98
        },
        {
            "number": "1",
            "title": "1.\n\t\t\t\tHalwa Sohan. 2. Karachi Halwa (Pista). 3. Halwa Karachi\n\t\t\t\t(Badam). 4. Halwa Habshi (Egyptian). 5. Halwa Soft. 6.\n\t\t\t\tHalwa Akharot. 7. Halwa Sohan (Walnut). 8. Halwa Sohan\n\t\t\t\tSpecial (Dudhiya). 9. Halwa Suji. 10. Halwa Moong. 11.\n\t\t\t\tHalwa Gajar. 12. Halwa Bombai. 13. Halwa Dipak.",
            "chapter": null,
            "content": "(b)\n\t\t\t\tLaddus:\n(b)\n\t\t\t\tLaddus:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 99
        },
        {
            "number": "14",
            "title": "14.\n\t\t\t\tLaddu Badam. 15. Laddu Besan. 16. Laddu Moong. 17.\n\t\t\t\tLaddu Green Gram 18. Laddu Moti Choor 19. Laddu Khoya. 20. Laddu Suji. 21. Laddu Bundi. 22. Laddu Maithi. 23. Laddu Cholai. 24. Laddu Til. 25. Laddu Nishasta. 26. Laddu Mohan. 27. Paira Khoya. 28. Paira Mathura.",
            "chapter": null,
            "content": "(c)\n\t\t\t\tPetha:\n(c)\n\t\t\t\tPetha:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "29",
            "title": "29.\n\t\t\t\tPetha Misri. 30. Petha Angoor. 31. Petha Gandhari. 32.\n\t\t\t\tPetha Pan. 33. Petha Cream Roll. 34. Annanas.",
            "chapter": null,
            "content": "(d)\n\t\t\t\tOther Sweets:\n(d)\n\t\t\t\tOther Sweets:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 101
        },
        {
            "number": "35",
            "title": "35.\n\t\t\t\tGulab Jaman. 36. Parval. 37. Likma Malai. 38. Gileri\n\t\t\t\tKhurchan. 39. Khoya Petha. 40. Khoya Makhan Bara. 41.\n\t\t\t\tKhoya Malpura. 42. Milk Maisu. 43. Malai Roll. 44.\n\t\t\t\tLong Lata. 45. Khurchan. 46. Malai Tikka. 47.\n\t\t\t\tKalakand. 48. Milk Tikki. 49. Milk Cake. 50. Barfi\n\t\t\t\t(Coconut). 51. Mango Sweet. 52. Gulab Kand. 53. Dar\n\t\t\t\tBahisat. 54. Barfi Pista. 55. Barfi Badam. 56. Barfi\n\t\t\t\tMoong. 57. Barfi Khoya. 58. Barfi Kesar Pak. 59.\n\t\t\t\tBarfi Chocolate. 60. Barfi Akharot. 61. Barfi Stand",
            "chapter": null,
            "content": "(e) [Namkeen]\n(e) [Namkeen]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 102
        },
        {
            "number": "113",
            "title": "113.\n\t\t\t\tBadam. 114. Pista. 115. Akharot. 116. Chilgoza. 117.\n\t\t\t\tKharbuza seeds. 118. Ratira. 119. Kadu seeds. 120.\n\t\t\t\tSeem seeds. 121. Dal Biji. 122. Potato Chips. 123.\n\t\t\t\tMongra. 124. Dal Moong. 125. Kabli Chana. 126.\n\t\t\t\tSamosa. 127. Dal Masoor. 128. Saib. 129. Namak Para. 130. Lachha Alu. 131. Mathri. 132. Mathri Bengali. 133. Mathri Rewa. 134. Mathri Punjabi. 135. Mathri\n\t\t\t\tSonth. 136. Tikkia Sonth. 137. Khasta Kachori. 138.\n\t\t\t\tBairwari. 139. Puri. 140. All kinds of Pakoras",
            "chapter": null,
            "content": "(f)\n\t\t\t\tMilk:\n(f)\n\t\t\t\tMilk:\n[w.e.f.\n\t\t\t\t11-May-05 to 07-Aug-05] 141. Curd Lassi\n[w.e.f. 08-Aug-05\n\t\t\t\tto 30-Mar-08] 141. [Curd lassi, flavoured milk and yogurt\n\t\t\t\twhen sold in sealed and packed containers or in bottles.]\n85.\n[w.e.f. 31-Mar-08 to\n\t\t\t\t31-Mar-2011] (a) Sweetmeats and Namkeens.\n[w.e.f. 1-Apr-11] (a) Omitted (b) Curd\n\t\t\t\tlassi, flavoured milk and yogurt when sold in sealed and packed\n\t\t\t\tcontainers or in bottles.\n86.\n[w.e.f.11-May-05] [Capital\n\t\t\t\tgoods] as specified below:\n(i) Machinery for\n\t\t\t\ttea industry; (ii) Machinery for food and food processing\n\t\t\t\tindustries including flour mill; (iii) Machinery for sugar\n\t\t\t\tmill; (iv) Machinery for beverages, tobacco and tobacco\n\t\t\t\tproducts industries; (v) Machinery for jute, hemp, mesta\n\t\t\t\ttextiles industries; [(vi) Machinery for textile industries\n\t\t\t\tincluding hosiery other than jute;] (vii) Machinery for\n\t\t\t\tengineering industries; (viii) Machinery for paint industry; (ix) Machinery for furniture and wood products industries; (x) Machinery for paper and paper products and printing,\n\t\t\t\tpublishing and allied industries; (xi) Machinery for leather\n\t\t\t\tand fur product industries; (xii) Rubber, plastic, petroleum\n\t\t\t\tand coal product industry machinery; (xiii) Machinery for\n\t\t\t\tchemical and chemical products; (xiv) Machinery for basic\n\t\t\t\tmetal and alloys industries; (xv) Machinery for non-metallic\n\t\t\t\tmineral product and industries; [(xvi) Machinery for\n\t\t\t\tconstruction works;] (xvii) Transport equipment and motor\n\t\t\t\tparts manufacturing machinery; (xviii) Mining machinery; (xix) Packaging machinery; (xx) Foundry machinery; (xxi)\n\t\t\t\tAgricultural machinery other than those mentioned elsewhere in\n\t\t\t\tany other Schedule; (xxii) Waste treatment plant and\n\t\t\t\tpollution control equipment manufacturing machinery; [(xxiii)\n\t\t\t\tMachinery for printing industry;] (xxiv) Machinery for iron\n\t\t\t\tand steel industry; (xxv) Machinery for refrigeration and\n\t\t\t\tcooling towers including airconditioners; (xxvi) Cooling\n\t\t\t\ttowers; (xxvii) Earth moving machinery; (xxviii) Spare\n\t\t\t\tparts, accessories and components of the plant and machinery\n\t\t\t\tspecified in items (i) to (xxvii).\n87.\n[w.e.f. 11-May-05] Cottage cheese.\n88.\n[w.e.f. 11-May-05] Non-mechanized boats\n\t\t\t\tused by fisherman for fishing.\n89.\n[w.e.f. 11-May-05] Refractory monolithic.\n90.\n[w.e.f. 11-May-05] Wooden crates.\n91.\n[w.e.f. 11-May-05] Nuts bolts, screws and\n\t\t\t\tfasteners.\n92.\n[w.e.f.11-May-05] [Medical\n\t\t\t\tequipment/devices and implants.]\n93.\n[w.e.f.11-May-05] Clay including fire cly,\n\t\t\t\tfine china clay and ball clay.\n94.\n[w.e.f.11-May-05] [Toys excluding\n\t\t\t\telectronic toys.]\n95.\n[w.e.f.11-May-05] Honey.\n96.\n[w.e.f.11-May-05] Combs.\n97.\n[w.e.f.11-May-05] Insulators.\n98.\n[w.e.f.11-May-05\n\t\t\t\tupto 20-Jun-12] [Cups and glasses of paper and plastics.]\n[w.e.f. 21-Jun-12] Cups and glasses of\n\t\t\t\tpaper\n99.\n[w.e.f.11-May-05] Buckets made of iron and\n\t\t\t\tsteel, aluminium, plastic or other materials (except precious\n\t\t\t\tmaterials).\n100.\n[w.e.f.11-May-05] Coal tar.\n101.\n[w.e.f.11-May-05] Computer stationery.\n102.\n[w.e.f.11-May-05] Writing ink.\n103.\n[w.e.f.11-May-05] Rice bran.\n104.\n[w.e.f.11-May-05] Bio-mass briquettes.\n105.\n[w.e.f.11-May-05] River sand and grit.\n106.\n[w.e.f.11-May-05] Wet dates.\n107.\n[w.e.f.11-May-05] Khoya/khoa.\n108.\n[w.e.f.11-May-05] Porridge.\n109.\n[w.e.f.11-May-05] Imitation jewellery.\n110.\n[w.e.f.11-May-05] Feeding bottle, nipples.\n111.\n[w.e.f.11-May-05 to\n\t\t\t\t13-May-07] [Kerosene stove/lantern, petromax, glass chimney,\n\t\t\t\thurricane lamp and its spares.]\n[w.e.f. 14-May-07] [x x x]\n112.\n[w.e.f.11-May-05] Hing (Asafoetida).\n113.\n[w.e.f.11-May-05] Fly ash.\n114.\n[w.e.f.11-May-05 to\n\t\t\t\t7-4-2011] [Bed-sheet, pillow cover and other made-ups\n\t\t\t\tcovered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and\n\t\t\t\t63.06.]\n[W.e.f. 8-4-2011 to\n\t\t\t\t20-Jun-11]\n(i)\n\t\t\t\tBed-sheet, pillow cover and other made-ups covered by HSN entry\n\t\t\t\tnos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. (ii) (a)\n\t\t\t\tIndustrial textiles such as canvass belt, filter cloth etc.\n(b)\n\t\t\t\tFurnishings other than handloom furnishings (c) suitings\n[w.e.f. 21-6-2011]\n(i)\n\t\t\t\tBed-sheets, pillow covers and other made-ups covered by HSN entry\n\t\t\t\tnos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 (ii) (a)\n\t\t\t\tIndustrial textiles such as canvass belt, filter cloth etc.\n(b)\n\t\t\t\tFurnishings having sale price of more than Rs. 100/- per meter or\n\t\t\t\tper piece or per set, as the case may be, other than handloom\n\t\t\t\tfurnishings. (c) Suiting having sale price of more than Rs.\n\t\t\t\t500/- per meter\n115.\n[w.e.f.11-May-05] Spectacles, parts and\n\t\t\t\tcomponents thereof, contact lens & lens cleaner.\n116.\n[w.e.f.11-May-05] Jute and all kind of jute\n\t\t\t\tproducts including natural, dyed and bleached, diversified, plain\n\t\t\t\tand laminated jute products.\n117.\n[w.e.f.11-May-05] [Imported textiles and\n\t\t\t\tfabrics.]\n118.\n[11-May-05 to\n\t\t\t\t31-Mar-10] Plastic and tin containers including barrels.\n[w.e.f. 01-Apr-10] [Omitted]\n119.\n[w.e.f.11-May-05] [Buffing material and\n\t\t\t\tmetal polish.]\n120.\n[w.e.f.11-May-05] [Paraffin wax of all\n\t\t\t\tgrades/standards other than food grade standards including\n\t\t\t\tstandard wax and slack wax.]\n121.\n[w.e.f.11-May-05 to\n\t\t\t\t07-Aug-05] [Industrial perfumes and its concentrates.]\n[w.e.f.08-Aug-05] [Industrial perfumes\n\t\t\t\tand its concentrates (HSN 33.02).]\n122.\n[w.e.f.11-May-05] Linear Alkyle Benzene,\n\t\t\t\tL.A.B. Sulphonic Acid, Alfa Olefin Sulphonates.\n123.\n[w.e.f.11-May-05] All CDs and DVDs, whether\n\t\t\t\trecorded or unrecorded.\n124.\n[w.e.f.11-May-05] Willow vicker.\n125.\n[w.e.f.11-May-05] Mekhla chaddar.\n126.\n[w.e.f.11-May-05\n\t\t\t\tupto 20-Jun-12] Misri, patasha as part of prasad.\n[w.e.f. 21-Jun-12] Omitted\n127.\n[w.e.f.11-May-05] Sattu.\n128.\n[w.e.f.11-May-05] Handicrafts.\n129.\n[w.e.f.11-May-05] Cart driven by animals.\n130.\n[w.e.f.11-May-05] Chicken products.\n131.\n[w.e.f.11-May-05\n\t\t\t\tupto 20-Jun-12] Kirpan.\n[w.e.f. 21-Jun-12] Omitted\n132.\n[w.e.f.11-May-05\n\t\t\t\tupto 20-Jun-12] Prasadam by religious institutions.\n[w.e.f. 21-Jun-12] Omitted\n133.\n[w.e.f.11-May-05\n\t\t\t\tupto 20-Jun-12] Sacred Thread.\n[w.e.f. 21-Jun-12] Omitted\n134.\n[w.e.f.11-May-05] Tapioca.\n135.\n[w.e.f.11-May-05] Mat locally known as\n\t\t\t\tmadhur, madhur kathi or cyperus.\n136.\n[w.e.f.11-May-05] Rattan, reed (in\n\t\t\t\tMalayalam).\n137.\n[w.e.f.11-May-05] Plantain leaves.\n138.\n[w.e.f.11-May-05] Coconut fibre.\n139.\n[w.e.f.11-May-05] Chalk stalk\n140.\n[w.e.f.11-May-05] Bamboo mating.\n141.\n[w.e.f.11-May-05] Animal shoe nails.\n142.\n[w.e.f.11-May-05] Husk including ground nut\n\t\t\t\thusk.\n143.\n[w.e.f.11-May-05] Appalam, vadam &\n\t\t\t\tvathal.\n144.\n[w.e.f.11-May-05] Unprocessed green leaves\n\t\t\t\tof tea.\n145.\n[w.e.f.11-May-05] Leaf plates and cups\n\t\t\t\tpressed or stitched.\n146.\n[w.e.f.11-May-05] Agate.\n147.\n[w.e.f.11-May-05] Takhti.\n148.\n[w.e.f.11-May-05] Beehive.\n149.\n[w.e.f.11-May-05] Gamosha.\n150.\n[w.e.f.11-May-05] Bukhari.\n151.\n[w.e.f.11-May-05] Loi.\n152.\n[w.e.f.11-May-05] Pattu.\n153.\n[w.e.f.11-May-05] Gabba.\n154.\n[w.e.f.11-May-05] Kangri.\n155.\n[w.e.f.11-May-05] Quandakari.\n156.\n[w.e.f.11-May-05] Sabai grass and rope.\n157.\n[w.e.f.11-May-05] Sirali, bageshi, barroo,\n\t\t\t\tdate leaves, baskets, made of bamboo.\n158.\n[w.e.f.11-May-05] Mat sticks and reed\n\t\t\t\tobtainable from cyperus kathi, mutha.\n159.\n[w.e.f.11-May-05] Candles.\n160.\n[w.e.f.11-May-05] Non-conventional Energy\n\t\t\t\tDevices.\n161.\n[w.e.f.08-Aug-05] Unbranded Goli and Toffi.\n162.\n[w.e.f.08-Aug-05] [Coated abrasives viz.,\n\t\t\t\tgrinding discs, coated emery cloth, waterproof emery paper, emery\n\t\t\t\tbelts and rolls, emery wheels (made from natural or artificial\n\t\t\t\tpowder or grain) and bonded abrasives viz., grinding wheel and\n\t\t\t\tlike bonded abrasives of different shapes for grinding,\n\t\t\t\tsharpening, polishing and cutting.]\n163.\n[w.e.f.08-Aug-05\n\t\t\t\tupto 20-Jun-12] Kite.\n[w.e.f. 21-Jun-12] Omitted\n164.\n[w.e.f.08-Aug-05] [All other verities of\n\t\t\t\ttextile fabrics and made ups as are specifically not covered by\n\t\t\t\tany other entry of any of the Schedules to the Act.]\n165.\n[w.e.f.08-Aug-05 to\n\t\t\t\t31-Mar-10] [Household plastic items such as combs, jug, soap\n\t\t\t\tcase, mug, tooth brush, patra, looking glass and photo frames,\n\t\t\t\tchakla belan, [cutlery] , tea and atta chhanani, lunch box,\n\t\t\t\tbottles, trays, tokras including baskets, mats, basins, tubs, and\n\t\t\t\tdrums of capacity upto 100 litres.]\n[w.e.f. 01-Apr-10] [Omitted]\n166.\n[w.e.f.08-Aug-05 to\n\t\t\t\t31-Mar-10] [Fittings for doors, window and furniture\n\t\t\t\tincluding (1) hinges-butt, piano, narrow, tee, parliament,\n\t\t\t\thandles for locks, furniture handles, furniture knobs, drawer\n\t\t\t\tchannel, furniture fitting, furniture hinges, furniture catchers,\n\t\t\t\t(2) nails, screws, nuts and bolts, revets, cotter pins, staples,\n\t\t\t\tpanel pins, blue cut taks, hob nails, stars, studs, iron heels,\n\t\t\t\tbullock and horse shoes and nails, (3) [chains of all kinds,] (4) all kinds of metal sections, including slotted angles,\n\t\t\t\tshelves and accessories, (5) rods, rails, channels and curtain\n\t\t\t\tfittings, (6) tower bolts, handles, aldrops, window stay, gate\n\t\t\t\thook, door stopper, brackets, card clamp, clips, corners,\n\t\t\t\twashers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet\n\t\t\t\tfittings, sliding door fittings, stoppers, suspenders, springs,\n\t\t\t\tmagic eyes, trolley wheels, pulleys and holdfasts, (7) wire\n\t\t\t\tbrushes.]\n[w.e.f. 01-Apr-10] [Omitted]\n167.\n[w.e.f.08-Aug-05] All other scrap not\n\t\t\t\tincluded elsewhere in any Schedule of the Act.\n168.\n[w.e.f. 08-Aug-05 to\n\t\t\t\t31-Mar-10] Paint brushes.\n[w.e.f. 01-Apr-10] [Omitted]\n169.\n[w.e.f. 08-Aug-05 to\n\t\t\t\t31-Mar-10] [Wood, timber, ply-board and laminated board.]\n[w.e.f. 01-Apr-10] [Omitted]\n170.\n[w.e.f. 08-Aug-05] Insulating varnish.\n171.\n[w.e.f. 08-Aug-05 to\n\t\t\t\t29-Nov-05] Tractor tyre.\n[w.e.f. 30-Nov-05 to\n\t\t\t\t31-Mar-10] Tractor tyres and tubes.\n[w.e.f. 01-Apr-10] [Omitted]\n172.\n[w.e.f. 14-Mar-06] Winding wires and Strips\n173.\n[w.e.f. 14-Mar-06] Ammeter, KWH meter,\n\t\t\t\tVoltmeter\n174.\n[w.e.f. 14-Mar-06] Insulating material,\n\t\t\t\tInsulator\n175.\n[w.e.f. 14-Mar-06] Jointing materials\n176.\n[w.e.f. 14-Mar-06] Circuit breakers, HRC\n\t\t\t\tfuse, Thermostat\n177.\n[w.e.f. 14-Mar-06] Electrical relays and\n\t\t\t\tSingle phasing Preventors and Timers\n178.\n[w.e.f. 14-Mar-06] Cocoa and Coffee\n\t\t\t\tincluding coffee beans\n179.\n[w.e.f. 14-Mar-06] Wire mesh and Metal mesh\n[w.e.f. 01-Apr-10] [Omitted]\n180.\n[w.e.f. 14-Mar-06] Liquefied Petroleum Gas (LPG) and Piped Natural Gas (PNG)\n[w.e.f. 01-Apr-10] [Liquified Petroleum Gas\n\t\t\t\t(LPG) other than for domestic use and Piped Natural Gas (PNG)]\n181.\n[w.e.f. 14-Mar-06 to\n\t\t\t\t31-Mar-10] Desi Ghee.\n[w.e.f. 01-Apr-10] [Omitted]\n[w.e.f. 1-Apr-13] Desi Ghee\n182.\n[w.e.f. 14-May-07] Glucose D.\n[w.e.f. 01-Apr-10] [Omitted]\n183.\n[w.e.f. 31-March-08\n\t\t\t\tupto 31-Mar-13] Compact Fluorescent Lamp and Electronic\n\t\t\t\tChokes (Bureau of Indian Standards certified or star rated by\n\t\t\t\tBureau of Energy Efficiency).\n[w.e.f. 1-Apr-13] Compact Fluorescent Lamp\n\t\t\t\tand Electronic Chokes (Bureau of Indian Standards certified or\n\t\t\t\tstar rated by Bureau of Energy Efficiency), LED lights.\n184.\n[w.e.f. 31-March-08\n\t\t\t\tto 31-Mar-10] Locks.\n[w.e.f. 01-Apr-10] [Omitted]\n185.\n[w.e.f. 31-March-08\n\t\t\t\tto 31-Mar-10] Weights and Measures.\n[w.e.f. 01-Apr-10] [Omitted]\n186.\n[w.e.f. 31-March-08\n\t\t\t\tto 31-Mar-10] Fibre board and particle board made out of\n\t\t\t\tagricultural wastes like Bagasse.\n[w.e.f. 01-Apr-10] [Omitted]\n187.\n[w.e.f. 3-Jun-08] Subject to the conditions specified in entry No. 1 of the\n\t\t\t\tFifth Schedule to the Delhi Value Added Tax Act, 2004, the\n\t\t\t\tfollowing goods sold by Canteen Stores Department:\n(i)\n\t\t\t\t(a) All Goods made of glass including glassware, but not\n\t\t\t\tincluding glass and bangles, optical lenses, glass tumblers and\n\t\t\t\tmirrers.\n(b) Utensils, kitchenware and tableware made of glass or china\n\t\t\t\tclay. (c) Glazed earthenware. (d) Chinaware including\n\t\t\t\tcrockery.\n(ii)\n\t\t\t\tIron and steel safes and almirahs. (iii) Cosmetics, perfumery\n\t\t\t\tand toilet goods including soaps, shampoos and hair oil but not\n\t\t\t\tincluding tooth brushes, toothpaste, tooth powder and\n\t\t\t\tkumkum. (iv) Cushion and mattresses of foam, including foam\n\t\t\t\tsheets, pillows and other articles made from foam rubber or\n\t\t\t\tplastic foam or other synthetic foam.]\n188.\n[w.e.f. 01-Apr-10 to\n\t\t\t\t6-12-2011] Bio-inputs like bio-fertilizers, micro-nutrients\n\t\t\t\tand Plant Growth Promoters\n[w.e.f. 7-12-2011] [Omitted]\n189.\n[w.e.f. 01-Apr-10 to\n\t\t\t\t31-Mar-11] Kerosene-stoves, Lanterns and Petromax and their\n\t\t\t\tspares\n[w.e.f. 01-Apr-11] [Omitted]\nThe Fourth Schedule\n(Refer section 4)\nList of Goods Taxed At 20%\nList of Goods Taxed At 20%\nSr. No.\nSr. No.\nCommodity\nCommodity\n1.\n[w.e.f. 01-Apr-05 to\n\t\t\t\t2-May-05] [Petroleum Products] other than liquid\n\t\t\t\tpetroleum gas, Compressed Natural Gas and Kerosene such as:-\n(i) Naphtha; (ii) Aviation Turbine Fuel; (iii) Spirit; (iv)\n\t\t\t\tGasoline; (v) Diesel (High Speed Diesel, Super Light Diesel\n\t\t\t\tOil, Light Diesel Oil) (vi) Furnace oil; (vii) Organic\n\t\t\t\tsolvent; (viii) Coal tar; (ix) Wax (except petroleum wax\n\t\t\t\tused for manufacture of candles); (x) Mixture and combination\n\t\t\t\tof above products\n[w.e.f. 3-May-05 upto\n\t\t\t\t10-May-05] [(v) omitted; rest same]\n[w.e.f. 11-May-05 upto\n\t\t\t\t13-Mar-06] [(vii) & (viii) omitted; rest same]\n[w.e.f. 14-Mar-06 upto\n\t\t\t\t31-Mar-10] Petroleum products other than liquid petroleum\n\t\t\t\tgas, piped natural gas, Compressed Natural Gas and Kerosene such\n\t\t\t\tas (i) to (x) same as on 11-May-05 [(v), (vii) & (viii)\n\t\t\t\talready omitted]\n[w.e.f. 1-Apr-10 upto\n\t\t\t\t19-Jul-10] Petroleum products other than liquid petroleum\n\t\t\t\tgas, piped natural gas, Compressed Natural Gas and kerosene such\n\t\t\t\tas\n(i) Naphtha; (ii) Aviation Turbine Fuel; (iii) Spirit; (iv)\n\t\t\t\tGasoline; (v) Diesel; (vi) Furnace oil; (vii) xxx (viii) xxx (ix) Wax (except petroleum wax used for\n\t\t\t\tmanufacture of candles; (x) Mixture and combination of above\n\t\t\t\tproduct\n[w.e.f. 20-Jul-10] Petroleum products other than\n\t\t\t\tliquid petroleum gas, piped natural gas, Compressed Natural Gas\n\t\t\t\tand Kerosene such as (i) to (iv) and (vi) to (x) same as on\n\t\t\t\t1-Apr-10.\n2.\n[w.e.f. 01-Apr-05] Liquor (Foreign and Indian Made\n\t\t\t\tForeign Liquor).\n3.\n[w.e.f. 01-Apr-05] Country Liquor.\n4.\n[w.e.f. 01-Apr-05] Narcotics (Bhanng).\n5.\n[w.e.f. 01-Apr-05] Molasses.\n6.\n[w.e.f. 01-Apr-05] Rectified Spirit.\n7.\n[w.e.f. 01-Apr-05] Lottery Tickets.\n8.\n[w.e.f. 01-Apr-05] Brake Fluid.\n[9.\nxxx]\n10.\n[w.e.f. 26-Jun-09 upto\n\t\t\t\t20-Jun-12] Tobacco and Gutka-except unmanufactured\n\t\t\t\ttobacco, bidis, tobacco used in the manufacture of bidis and\n\t\t\t\thooka tobacco]\n[w.e.f. 21-Jun-12] Tobacco and Gutkha,\n\t\t\t\tunmanufactured tobacco, bidis and tobacco used in the manufacture\n\t\t\t\tof bidis and hooka tobacco\n11.\n[w.e.f. 01-Apr-10] Aerated Drinks\n12.\n[w.e.f. 01-Apr-10] Watches costing above rupees\n\t\t\t\tfive thousand.\nThe Fifth Schedule\n(Refer section 6)\nList of Dealers Exempted From Paying Tax on Sale of Goods\nList of Dealers Exempted From Paying Tax on Sale of Goods\nSr. No.\nSr. No.\nCommodity\nCommodity\n1.\n[w.e.f.\n\t\t\t\t02-Jun-05] \"Subject to the conditions specified here\n\t\t\t\tin under, the sale in Delhi made by the Canteen Stores Department\n\t\t\t\tto Regiment or Unit-run canteens or canteen contractors approved\n\t\t\t\tby the Government of India (hereinafter referred to as\n\t\t\t\t'canteens') or to the members of the Armed Forces, or by the\n\t\t\t\tcanteens to the members of the Armed Forces\nCONDITIONS\n(a) The canteens\n\t\t\t\tshall sell the goods-\n(i)\n\t\t\t\texclusively to members of the Armed Forces, or (ii) both to\n\t\t\t\tmembers of the Armed Forces and to other persons (but not\n\t\t\t\texclusively to other persons) provided that such canteens are\n\t\t\t\tregistered under the said Act and their registration number, name\n\t\t\t\tand address is mentioned in the bill or cash memorandum.\n(b) The sale by the\n\t\t\t\tcanteen in respect of which exemption under the Fifth Schedule\n\t\t\t\tabove referred to is claimed shall be of goods obtained from the\n\t\t\t\tCanteen Stores Department, the sale price of which is fixed by\n\t\t\t\tthe Quarter Master General, Army Headquarters, New Delhi.\n(c) Where any goods\n\t\t\t\tare purchased by the Canteen Stores Department or a canteen for\n\t\t\t\twhich a refund has been sought under the provisions of section 41\n\t\t\t\tof the said Act, and are utilized by it otherwise than by way of\n\t\t\t\tsale in Delhi, the price of the goods so purchased shall be\n\t\t\t\tincluded in its taxable turnover.\n(d) The exemption of\n\t\t\t\ttax will be available for the sale of goods other than those\n\t\t\t\tmentioned at annexure below for resale in Delhi and turn over of\n\t\t\t\tsales on account of sale of goods mentioned in the Annexure below\n\t\t\t\tshall be included in its taxable turnover.\nExplanation : For the purpose of this clause, the expression \"Members of\n\t\t\t\tthe Armed Forces\" shall include ex-service personnel and\n\t\t\t\twarwidows identified as such by the Ministry of Defence/Army,\n\t\t\t\tNavy and Air Headquarters or their subordinate/attached offices.\nANNEXURE\n1. (a) Motor Vehicles\n\t\t\t\tincluding chassis of motor vehicles and motor bodies, but not\n\t\t\t\tincluding tractors tyres, tubes, accessories, component parts and\n\t\t\t\tspare part of motor vehicles.\n(b)\n\t\t\t\tMotor cycles, motor cycle combinations, motor scooters,\n\t\t\t\tmotoretts, two wheelers and three wheelers.\n2. (a) Refrigerators\n\t\t\t\tof the capacity above 170 litres.\n(b)\n\t\t\t\tAir-conditioning and other cooling appliances and apparatus\n\t\t\t\texcluding air coolers and water coolers. (c) All kind of\n\t\t\t\tcooking appliances, cooking ranges, microwave ovens and\n\t\t\t\tgrilles. (d) Vaccum cleaners, electrical and electronic air\n\t\t\t\tpurifiers and dish washers. (e) Television sets, video\n\t\t\t\tcassette recorders, video cassette players, CD players, home\n\t\t\t\ttheatres, video camera and cameras of value exceeding Rs.\n\t\t\t\t250. (f) Washing machines. (g) Room air convectors and air\n\t\t\t\tcirculators. (h) Voltage stabilizers, inverters and\n\t\t\t\ttransformers. (i) Transmission towers. (j) Electronic toys\n\t\t\t\tand games. (k) Video CD and DVD Players. (l) ACSR\n\t\t\t\tConductors.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 103
        },
        {
            "number": "3",
            "title": "3. Telecommunication\n\t\t\t\tequipments including telephones, tele-printers, wireless\n\t\t\t\tequipment and fax machines but excluding mobile phone handsets.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 104
        },
        {
            "number": "4",
            "title": "4. Cinematographic\n\t\t\t\tequipments including cameras, projectors and sound recording and\n\t\t\t\treproducing equipment and spare parts, component parts and\n\t\t\t\taccessories required for use therewith and lenses, films and\n\t\t\t\tcinema carbons.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 105
        },
        {
            "number": "5",
            "title": "5. Foreign made\n\t\t\t\twatches, electrical time switches and mechanical timers and\n\t\t\t\tcomponent parts, spare part and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 106
        },
        {
            "number": "6",
            "title": "6. All arms including\n\t\t\t\trifles, revolvers pistols and ammunition for the same and\n\t\t\t\tcomponent parts and accessories thereof but not including 12 bore\n\t\t\t\tshot-gun ammunition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 107
        },
        {
            "number": "7",
            "title": "7. Cigarette cases\n\t\t\t\tand lighters.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 108
        },
        {
            "number": "8",
            "title": "8. Typewriters,\n\t\t\t\ttabulating, calculating, cash registering, indexing, card\n\t\t\t\tpunching, franking and addressing machines, tele-printers,\n\t\t\t\tduplicating machines and photocopying machines, component parts,\n\t\t\t\tspare parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 109
        },
        {
            "number": "9",
            "title": "9. Binoculars,\n\t\t\t\ttelescopes and opera glasses and component parts, spare parts and\n\t\t\t\taccessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "10",
            "title": "10. All type of\n\t\t\t\tcutlery including knives, forks and spoons.",
            "chapter": null,
            "content": "11. (a) All goods\n\t\t\t\tmade of glass including glassware, but not including glass and\n\t\t\t\tbangles, optical lenses, glass tumblers and mirrors.\n(b)\n\t\t\t\tUtensils, kitchenware and tableware made of glass or chine\n\t\t\t\tclay. (c) Glazed earthenware. (d) Chinaware including\n\t\t\t\tcrockery.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 111
        },
        {
            "number": "12",
            "title": "12. Picnic set sold\n\t\t\t\tas a single unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 112
        },
        {
            "number": "13",
            "title": "13. Iron and steel\n\t\t\t\tsafes and almirahs.",
            "chapter": null,
            "content": "14. (a) Light Diesel\n\t\t\t\toil/high speed Diesel.\n(b)\n\t\t\t\tKerosene oil sold through modes other than fair price shop.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 113
        },
        {
            "number": "15",
            "title": "15. Cosmetics,\n\t\t\t\tperfumery and toilet goods including soaps, shampoos and hair\n\t\t\t\toils but not including tooth brush, tooth brush, toothpaste,\n\t\t\t\ttooth powder and kumkum.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 114
        },
        {
            "number": "16",
            "title": "16. Leather goods,\n\t\t\t\texcepting footwear, belts and sports articles made of leather.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 115
        },
        {
            "number": "17",
            "title": "17. Furniture\n\t\t\t\tincluding iron and steel and moulded furniture, but excluding\n\t\t\t\twooden furniture.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 116
        },
        {
            "number": "18",
            "title": "18. Cushion and\n\t\t\t\tmattresses of foam, including foam sheets, pillows and other\n\t\t\t\tarticles made from foam rubber or plastic foam or other synthetic\n\t\t\t\tfoam.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 117
        },
        {
            "number": "19",
            "title": "19. Furs and skins\n\t\t\t\twith fur and articles made therefrom including garments made\n\t\t\t\tthereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 118
        },
        {
            "number": "20",
            "title": "20. Articles made of\n\t\t\t\tstainless steel excluding safety razor blades and surgical\n\t\t\t\tinstruments or parts of industrial machinery and plant, utensils,\n\t\t\t\tkitchen wares and table wares made up of stainless steel.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 119
        },
        {
            "number": "21",
            "title": "21. Plastic, PVC,\n\t\t\t\tcelluloid, bakelite and rubber goods and goods made of similar\n\t\t\t\tother substances but not including domestic goods having maximum\n\t\t\t\tretail price inclusive of all taxes up to two hundred rupees per\n\t\t\t\titem.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "22",
            "title": "22. Fireworks\n\t\t\t\tincluding coloured matches.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 121
        },
        {
            "number": "23",
            "title": "23. Lifts and\n\t\t\t\televators of all kinds.",
            "chapter": null,
            "content": "24. (a) All types of\n\t\t\t\tglazed and vitrum tiles, mosaic tiles and ceramic tiles.\n(b)\n\t\t\t\tAll types of laminated sheets such as Sunmica, Formica etc.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 122
        },
        {
            "number": "25",
            "title": "25. Carpets of all\n\t\t\t\tkinds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 123
        },
        {
            "number": "26",
            "title": "26. Weatherproofing\n\t\t\t\tcompounds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 124
        },
        {
            "number": "27",
            "title": "27. Ivory articles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 125
        },
        {
            "number": "28",
            "title": "28. All kinds of\n\t\t\t\tmarble, granite and their tiles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 126
        },
        {
            "number": "29",
            "title": "29. Sandalwood and\n\t\t\t\tOil thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 127
        },
        {
            "number": "30",
            "title": "30. Meat, fish,\n\t\t\t\tfruits and vegetables when sold in preserved form",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 128
        },
        {
            "number": "31",
            "title": "31. Silk and garments\n\t\t\t\tmade of silk but not including Sarees made of silk.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 129
        },
        {
            "number": "32",
            "title": "32. Musical\n\t\t\t\tinstruments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "33",
            "title": "33. Synthetic Gems.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 131
        },
        {
            "number": "34",
            "title": "34. Spark plugs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 132
        },
        {
            "number": "35",
            "title": "35. Adhesives.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 133
        },
        {
            "number": "36",
            "title": "36. Oxygen and Gases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 134
        },
        {
            "number": "37",
            "title": "37. Aeronautics\n\t\t\t\tincluding aeroplanes, ground equipments their accessories and\n\t\t\t\tparts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 135
        },
        {
            "number": "38",
            "title": "38. All types of\n\t\t\t\tsanitary goods, sanitary wares and fittings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 136
        },
        {
            "number": "39",
            "title": "39. Paints and\n\t\t\t\tcolours.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 137
        },
        {
            "number": "40",
            "title": "40. Pan Masala and\n\t\t\t\tGutkha.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 138
        },
        {
            "number": "41",
            "title": "41. All kinds of\n\t\t\t\tpreserved food articles when sold in sealed containers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 139
        },
        {
            "number": "42",
            "title": "42. Lubricants\n\t\t\t\tincluding all kinds of non petroleum lubricants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "43",
            "title": "43. Imported Vanaspati.",
            "chapter": null,
            "content": "2.\n[w.e.f. 24-Jan-11] Rama Krishna\n\t\t\t\tMission, Rama Krishna Ashram Marg, New Delhi-110055 (only for\n\t\t\t\tsale of cassettes, CDs and laminated photos prepared by the\n\t\t\t\tmission, subject to the condition that the Ramakrishna Mission\n\t\t\t\tshall not be entitled to claim input tax credit on the purchases\n\t\t\t\tmade by it.\nThe Sixth Schedule\n(Refer section 41)\nList of Organizations Who Can Claim Refund\nList of Organizations Who Can Claim Refund\nSr. No.\nSr. No.\nDescription of the Dealer\nDescription of the Dealer\n[1.]\n\"1. DIPLOMATIC\n\t\t\t\tMISSIONS/CONSULATES OF COUNTRIES AND INTERNATIONAL ORGANIZATIONS\n\t\t\t\tLISTED BELOW AND THEIR DIPLOMATS/INTERNATIONAL OFFICERS IN\n\t\t\t\tRESPECT OF PURCHASES MADE BY THEM FOR OFFICIAL OR PERSONAL USE\nPART A - LIST OF\n\t\t\t\tCOUNTRIES. (1) AFGHANISTAN\nPART A - LIST OF\n\t\t\t\tCOUNTRIES.\n[w.e.f.\n\t\t\t\t2-12-2010] (1A) ALBANIA-Exempted/refund of VAT for\n\t\t\t\tofficial purchases of the Embassy of the republic of Albania in\n\t\t\t\tNew Delhi and personal purchases of its diplomats. (2)\n\t\t\t\tALGERIA (3) ANGOLA (4) ARGENTINA (5) ARMENIA (6)\n\t\t\t\tAUSTRALIA (7) AUSTRIA (8) AZERBAIJAN\n[w.e.f.\n\t\t\t\t17-10-2008] (9) BANGLADESH-Except on hotel bills,\n\t\t\t\trestaurant bills and utility bills in respect of both official\n\t\t\t\tpurchases of the Mission/Posts and personal/purchases of\n\t\t\t\tdiplomats. On personal purchases by diplomats of locally\n\t\t\t\tmanufactured goods, petrol, diesel and other fuel.\n[w.e.f.\n\t\t\t\t06-May-08] (9A) BAHRAIN] (10) BELARUS (11) BELGIUM\n[w.e.f.\n\t\t\t\t6-7-2011] (11A) REPUBLIC OF BENIN-Exemption/refund of VAT\n\t\t\t\tfor official purchases of the Embassy of the Republic of Benin in\n\t\t\t\tNew Delhi and personal purchases of its diplomats. The minimum\n\t\t\t\tinvoice value will be Rs. 1500/-. (12) BHUTAN\n[w.r.e.f.\n\t\t\t\t07-Oct-05] [(12A) BOSNIA HERZEGOVINA] [(12B)\n\t\t\t\tBOTSWANA] (13) BRAZIL (14) BRUNEI DARUSSALAM (15)\n\t\t\t\tBULGARIA\n[w.r.e.f.\n\t\t\t\t07-Oct-05] [(15A) BURKINA FASO]\n[w.e.f.\n\t\t\t\t7-Mar-2012] (15B) REPUBLIC OF BURUNDI-Exemption/refund of\n\t\t\t\tVAT for official purchases of Embassy of the Republic of Burundi\n\t\t\t\tin New Delhi and personal purchases of its diplomats. Minimum\n\t\t\t\tinvoice value eligible for refund shall be Rs. 1500/-. (16)\n\t\t\t\tCAMBODIA (17) CANADA\n(18) CHINA (19)\n\t\t\t\tCOLUMBIA (20) CONGO-DEMOCRATIC REPUBLIC OF (21)\n\t\t\t\tCOTE-D'IVOIRE (22) CROATIA (23) CUBA (24) CYPRUS (25)\n\t\t\t\tCZECH REPUBLIC [Only for invoices of Rs. 8200/- and above] (26)\n\t\t\t\tDENMARK [(26A) DJIBOUTI - REPUBLIC OF] [(26B) DOMINICAN\n\t\t\t\tREPUBLIC]\n[ [w.e.f.\n\t\t\t\t17-Oct-08] (27) ECUADOR - The minimum invoice value per\n\t\t\t\tpurchase per dealer for exemption/refund of VAT in respect of the\n\t\t\t\tEmbassy and diplomats will be Rs. 12,500/-] (28) EGYPT (29)\n\t\t\t\tERITREA\n[w.e.f.\n\t\t\t\t30-Aug-12] (29A) Republic of Estonia, New Delhi for VAT,\n\t\t\t\texemption/refund for official and personal purchases of goods\n\t\t\t\t(except food items) by it and its diplomatic officers. Minimum\n\t\t\t\tInvoice value eligible for refund shall be Rs. 4300/- (30)\n\t\t\t\tETHIOPIA (31) FINLAND\n[Upto 07-Sept-2010] (32) FRANCE\n[w.e.f.\n\t\t\t\t08-Sep-2010] (32)(a) Official purchases of the\n\t\t\t\tembassy/consulates general (Chancery and Residence of Heads of\n\t\t\t\tMission/Post):\n(i)\n\t\t\t\tExemption/Refund of VAT will be allowed only on purchase of\n\t\t\t\toffice furniture, vehicles, functional office equipments,\n\t\t\t\tstationery, telephone, gas, electricity, water, internet, fuel\n\t\t\t\tand household items for the residents of the Head of Mission/\n\t\t\t\tHead of Post. (ii) Exemption/Refund will not be allowed on\n\t\t\t\trepair and maintenance of vehicles other than the flag car\n\t\t\t\t(official vehicle of the Ambassador/Consul General) (iii) The\n\t\t\t\tminimum invoice value per purchase per dealer for\n\t\t\t\texemption/refund of VAT will be Rs. 9,500 per invoice.\n(b)\n\t\t\t\tPersonal purchases of the diplomatic level officers (other than\n\t\t\t\tHead of Mission/Head of Post)\n(i)\n\t\t\t\tExemption/Refund of VAT will be allowed only on purchase of\n\t\t\t\tvehicles. (ii) The minimum invoice value per purchase per\n\t\t\t\tdealer for exemption/ refund of VAT will be Rs. 9,500 per\n\t\t\t\tinvoice.\n[ [w.e.f.\n\t\t\t\t2-Dec-2010] (32A) GAMBIA-Exemption/refund of VAT for\n\t\t\t\tofficial purchases of the High Commission of the republic of\n\t\t\t\tGambia in New Delhi and personal purchases of its diplomats.]\n[w.e.f.\n\t\t\t\t08-Sept-2010] (32A) GHORIA - Exemption/refund of VAT for\n\t\t\t\tofficial purchases of the embassy and personal purchases of its\n\t\t\t\tdiplomats. - The minimum invoice value per purchase per dealer\n\t\t\t\tfor exemption/refund of VAT in respect of the Embassy and its\n\t\t\t\tdiplomats will be Rs. 1,500.\n[w.e.f. 4-Oct-12] (32B) for official purchases of Embassy of the Republic of\n\t\t\t\tGabon in New Delhi. Minimum Invoice value eligible for refund\n\t\t\t\tshall be Rs. 1500/-.\n[w.e.f.\n\t\t\t\t24-Jul-08] (33) GERMANY\n(i)\n\t\t\t\tThe minimum invoice value per purchase per dealer for exemption/\n\t\t\t\trefund of VAT in respect of the Embassy/consulates and diplomats\n\t\t\t\twill be Rs. 5600/-, (ii) In respect of personal purchases of\n\t\t\t\tdiplomats, the maximum limit for exemption/exemption/refund will\n\t\t\t\tbe Rs. 33,600/- (excluding VAT on purchase of vehicles, per\n\t\t\t\tFinancial year, (iii) Exemption/refund of VAT will not be\n\t\t\t\tavailable in respect of food stuff and tobacco products.\n(34) GHANA (35)\n\t\t\t\tGREECE\n[w.e.f.\n\t\t\t\t30-Jul-12] (35A) Republic of Guinea, New Delhi for VAT,\n\t\t\t\texemption/refund for official purchases by it and for personal\n\t\t\t\tpurchases of its diplomats. Minimum Invoice value eligible for\n\t\t\t\trefund shall be Rs. 1500/-. (36) GUYANA (37) HUNGARY (38) HOLY SEE\n[w.e.f.\n\t\t\t\t22-Feb-2006] (38A) ICELAND (39) INDONESIA (40)\n\t\t\t\tIRAN (41) IRAQ (42) IRELAND (43) ISRAEL (44)\n\t\t\t\tITALY (45) JAPAN (46) JORDAN (47) KAZAKHSTAN (48)\n\t\t\t\tKENYA (49) KOREA-REPUBLIC OF (50) KOREA (D.P.R.) (51)\n\t\t\t\tKUWAIT (52) KYRGHYZ REPUBLIC (53) LAOS (54) LEBANON (55) LESOTHO (56) LIBYA\n[w.e.f. 6-8-2009] (56-i) Lithuania-Republic of [The minimum invoice value\n\t\t\t\tapplicable for the VAT exemption is Rs. 1,500 (per invoice)] (57) LUXEMBOURG\n[w.e.f. 6-8-2009] (57-i) Macedonia-Republic of (The minimum invoice value\n\t\t\t\tapplicable for the VAT exemption is Rs. 5,300 per invoice)] (58)\n\t\t\t\tMALAYSIA (59) MALDIVES\n[w.e.f.\n\t\t\t\t19-Jun-08] (59A) MALTA]\n[w.e.f. 3-Jun-08\n\t\t\t\tto 07-09-2010]\n[w.e.f.\n\t\t\t\t28-4-2011] (59B) REPUBLIC OF MALI-Exemption/refund of VAT\n\t\t\t\tfor official purchases of Embassy of the Republic of Mali in New\n\t\t\t\tDelhi and personal purchases of its diplomats. The minimum\n\t\t\t\tinvoice value will be Rs. 1500/-. (60) MAURITIUS (only for\n\t\t\t\tpetrol and diesel)\n[w.e.f.\n\t\t\t\t08-Sept-2010] (60) MAURITIUS\n-\n\t\t\t\tExemption/refund of VAT for official purchases of the High\n\t\t\t\tCommission and personal purchases of its diplomats. - The\n\t\t\t\tMinimum invoice value per purchase per dealer for\n\t\t\t\texemption/refund of VAT in respect of the embassy and its\n\t\t\t\tdiplomats will be [Rs. 4,500]\n(61) MEXICO (62)\n\t\t\t\tMONGOLIA (63) MOROCCO (64) MOZAMBIQUE (65) MYANMAR (66) NAMIBIA (67) NEPAL (68) NETHERLANDS\n[w.e.f. 07-Aug-12\n\t\t\t\tupto 08-Jan-13] (68A) Republic of Niger, New Delhi for\n\t\t\t\tVAT, exemption/refund for official purchases by it and for\n\t\t\t\tpersonal purchases of its diplomats. Minimum invoice value\n\t\t\t\teligible for refund shall be Rs. 2500/-\n[w.e.f. 9-Jan-13] (68A) Republic of Niger, New Delhi for VAT, exemption/refund\n\t\t\t\tfor its official purchases. Minimum Invoice value eligible for\n\t\t\t\trefund shall be Rs. 5000/-. w.e.f. 1-1-2013\n[w.e.f. 7-Aug-12] Republic of Niger, New Delhi for VAT, exemption/refund for\n\t\t\t\tofficial purchases by it and for personal purchases of its\n\t\t\t\tdiplomats. Minimum Invoice value eligible for refund shall be Rs.\n\t\t\t\t2500/-. (69) NIGERIA (70) NORWAY (71) OMAN (72)\n\t\t\t\tPAKISTAN (73) PALESTINE (74) PANAMA [(74A) PAPUA NEW\n\t\t\t\tGUINEA] [(74B)] PARAGUAY (75) PHILIPPINES (76)\n\t\t\t\tPOLAND (77) PORTUGAL (78) QATAR (79) ROMANIA\n[w.e.f.\n\t\t\t\t17-10-2008] (80) [Omitted] (81) RWANDA (82) SAUDI\n\t\t\t\tARABIA (83) SENEGAL (84) SERBIA & MONTENEGRO\n[w.e.f. 7-Aug-12] (84A) Republic of Seychelles, New Delhi for VAT,\n\t\t\t\texemption/refund for official purchases by it and for personal\n\t\t\t\tpurchases of its diplomats. Minimum Invoice value eligible for\n\t\t\t\trefund shall be Rs. 1500/-\n[w.e.f.\n\t\t\t\t24-Jul-08] (85) SINGAPORE\n(i)\n\t\t\t\tExemption/refund of VAT will be granted for purchases for\n\t\t\t\tofficial use of the High Commission/consulate\n\t\t\t\tGeneral/consulate, (ii) The facility of exemption/refund of\n\t\t\t\tVAT on goods other than Water, Electricity and Cooking Gas\n\t\t\t\twithdrawn for purchases made for personal use of diplomats.\n(86) SLOVAK REPUBLIC (87) SLOVENIA (88) SOMALIA\n[w.e.f.\n\t\t\t\t22-May-09] (89) SOUTH AFRICA (90) SPAIN (91) SRI\n\t\t\t\tLANKA (92) SUDAN\n[w.e.f. 9-Jan-13] (92A) Republic of South Sudan, New Delhi for VAT,\n\t\t\t\texemption/refund for official purchases by it for personal\n\t\t\t\tpurchases of its diplomats. Minimum Invoice value eligible for\n\t\t\t\trefund shall be Rs. 5000/-., w.e.f. 1-1-13 (93) SURINAME\n(94) SWEDEN (95)\n\t\t\t\tSWITZERLAND (96) SYRIA\n[w.e.f.\n\t\t\t\t7-10-2005] (96A) TANZANIA\n[w.e.f.\n\t\t\t\t17-Oct-08] (96B) TAIPEI ECONOMIC & CULTURAL CENTRE\n\t\t\t\t(TECE)] (97) THAILAND\n[w.e.f.\n\t\t\t\t28-4-2011] (97A) REPUBLIC OF TOGO-Exemption/refund of VAT\n\t\t\t\tfor official purchases of the Embassy of the Republic of Togo in\n\t\t\t\tNew Delhi and personal purchases of the diplomats. The minimum\n\t\t\t\tinvoice value will be Rs. 1500/-. (98) TRINIDAD & TOBAGO (99) TUNISIA (100) TURKEY\n[w.e.f.\n\t\t\t\t7-10-2005] (100A) TURKMENISTAN (101) UGANDA (102)\n\t\t\t\tUKRAINE (103) UNITED ARAB EMIRATES\n[Upto 01-Mar-2010] (104) UNITED KINGDOM\n[w.e.f.\n\t\t\t\t02-Mar-2010] (104) United Kingdom-British High Commission\n\t\t\t\tand Deputy High Commissions in India will be allowed for\n\t\t\t\texemption/refund of VAT only in respect of purchases for the\n\t\t\t\tchancery (office) and residence of the head of the mission post. (105) URUGUAY\n[w.e.f. 1-6-2007] (106) USA] (107) UZBEKISTAN (108) VENEZUELA (109)\n\t\t\t\tVIETNAM (110) YEMEN (111) ZAMBIA (112) ZIMBABWE\nPART B - LIST OF\n\t\t\t\tINTERNATIONAL ORGANIZATIONS\nPART B - LIST OF\n\t\t\t\tINTERNATIONAL ORGANIZATIONS\n(1) ASIAN DEVELOPMENT\n\t\t\t\tBANK (ADB) (2) FOOD AND AGRICULTURAL ORGANIZATION OF THE\n\t\t\t\tUNITED NATIONS - FAO (3) INTERNATIONAL LABOUR ORGANIZATION\n\t\t\t\t(ILO) (4) UNITED NATIONS CHILDREN'S FUND (UNICEF) (5)\n\t\t\t\tUNITED NATIONS DEVELOPMENT PROGRAMME (UNDP) (6) UNITED\n\t\t\t\tNATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION\n\t\t\t\t(UNESCO) (7) UNITED NATIONS HIGH COMMISSIONER FOR REFUGEES\n\t\t\t\t(UNHCR) (8) UNITED NATIONS INFORMATION CENTRE (UNIC) (9)\n\t\t\t\tUNITED NATIONS MILITARY OBSERVER GROUP FOR INDIA AND PAKISTAN\n\t\t\t\t(UNMOGIP) (10) UNITED NATIONS POPULATION FUND (UNFPA) (11)\n\t\t\t\tWORLD HEALTH ORGANIZATION (WHO) (12) INTERNATIONAL CENTRE FOR\n\t\t\t\tGENETIC ENGINEERING AND BIOTECHNOLOGY (ICGEB)\n[w.e.f. 1-Apl. -\n\t\t\t\t05 upto 4-Mar-13] (13) EUROPEAN COMMISSION\n[w.e.f. 5-Mar-13] EUROPEAN UNION (14) LEAGUE OF ARAB STATES (15)\n\t\t\t\tAFRO-ASIAN RURAL DEVELOPMENT ORGANIZATION (16) ASIAN-AFRICAN\n\t\t\t\tLEGAL CONSULTATIVE ORGANIZATION (17) UNITED STATES AGENCY FOR\n\t\t\t\tINTERNATIONAL DEVELOPMENT MISSION (USAID)\" [(18) World\n\t\t\t\tBank 2(19) International Finance Corporation 2(20)\n\t\t\t\tInternational Monetory Fund 2(21) World Food Programme 2(22)\n\t\t\t\tAsian & Pacific Centre for Transfer of Technology 2(23)\n\t\t\t\tInternational Committee of Red Cross (ICRC) 2(24)\n\t\t\t\tInternational Crops Research Institute for the Semi-Arid Tropics\n\t\t\t\t(ICRISAT)\"] [(25) Commonwealth Education Media Centre\n\t\t\t\tfor Asia (CEMCA)] [(26) South Asian University (which\n\t\t\t\tincludes its Project Office), New Delhi for VAT exemption/refund\n\t\t\t\ton official purchases and personal purchases of its\n\t\t\t\tinternationally recruited officers]\n[w.e.f.\n\t\t\t\t07-July-2010] (27) Global Development Network (GDN)-In\n\t\t\t\trespect of its official purchases in New Delhi and personal\n\t\t\t\tpurchases of its internationally recruited officials.\n[w.e.f. 6-7-2011] (28) South Asia Regional Delegation of International\n\t\t\t\tFederation of Red Cross and Red Crescent Societies in New\n\t\t\t\tDelhi-In respect of official purchases.\n[w.e.f.\n\t\t\t\t19-Jun-12] (29) Borlaug Institute of South Asia (BISA),\n\t\t\t\tNew Delhi for VAT, exemption/refund for official purchase by it\n\t\t\t\tand for personal purchases of its deplomats. Minimum Invoice\n\t\t\t\tvalue eligible for refund shall be Rs. 1500/-\n[w.e.f. 12-Mar-13] (30) United\n\t\t\t\tNations Economic and Social Commission for Asia and the Pacific\n\t\t\t\t(UNESCAP-SSWA), New Delhi.\n[2.]\n[w.e.f\n\t\t\t\t02-Jun-05] Canteen Stores Department (CSD) of the Ministry\n\t\t\t\tof Defense, Government of India for purchase of goods other than\n\t\t\t\tthose mentioned at Annexure below for resale in Delhi.\nANNEXURE\n1. (a) Motor Vehicles\n\t\t\t\tincluding chassis of motor vehicles and motor bodies, but not\n\t\t\t\tincluding tractors tyres, tubes, accessories, component parts and\n\t\t\t\tspare parts of motor vehicles.\n(b)\n\t\t\t\tMotor cycles, motor cycle combinations, motor scooters,\n\t\t\t\tmotoretts, two wheelers and three wheelers.\n2. (a) Refrigerators\n\t\t\t\tof the capacity above 170 litres.\n(b)\n\t\t\t\tAir-conditioning and other cooling appliances and apparatus\n\t\t\t\texcluding air coolers and water coolers.\n(c)\n\t\t\t\tAll kinds of cooking appliances, cooking ranges, microwave ovens\n\t\t\t\tand grilles.\n(d)\n\t\t\t\tVaccum cleaners, electrical and electronic air purifiers and dish\n\t\t\t\twashers.\n(e)\n\t\t\t\tTelevision sets, video cassette recorders, video cassette\n\t\t\t\tplayers, CD players, home theatres, video camera and cameras of\n\t\t\t\tvalue exceeding Rs. 250.\n(f)\n\t\t\t\tWashing machines.\n(g)\n\t\t\t\tRoom air convectors and air circulators.\n(h)\n\t\t\t\tVoltage stabilizers, inverters and transformers.\n(i)\n\t\t\t\tTransmission towers.\n(j)\n\t\t\t\tElectronic toys and games.\n(k)\n\t\t\t\tVideo CD and DVD Players.\n(l)\n\t\t\t\tACSR Conductors.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 141
        },
        {
            "number": "3",
            "title": "3. Telecommunication\n\t\t\t\tequipments including telephones, tele-printers, wireless\n\t\t\t\tequipment and fax machines but excluding mobile phone handsets.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 142
        },
        {
            "number": "4",
            "title": "4. Cinematographic\n\t\t\t\tequipments including cameras, projectors and sound recording and\n\t\t\t\treproducing equipment and spare parts, component parts and\n\t\t\t\taccessories required for use therewith and lenses, films and\n\t\t\t\tcinema carbons.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 143
        },
        {
            "number": "5",
            "title": "5. Foreign made\n\t\t\t\twatches, electrical time switches and mechanical timers and\n\t\t\t\tcomponent parts, spare part and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 144
        },
        {
            "number": "6",
            "title": "6. All arms including\n\t\t\t\trifles, revolvers pistols and ammunition for the same and\n\t\t\t\tcomponent parts and accessories thereof but not including 12 bore\n\t\t\t\tshot-gun ammunition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 145
        },
        {
            "number": "7",
            "title": "7. Cigarette cases\n\t\t\t\tand lighters.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 146
        },
        {
            "number": "8",
            "title": "8. Typewriters,\n\t\t\t\ttabulating, calculating, cash registering, indexing, card\n\t\t\t\tpunching, franking and addressing machines, tele-printers,\n\t\t\t\tduplicating machines and photocopying machines, component parts,\n\t\t\t\tspare parts and accessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 147
        },
        {
            "number": "9",
            "title": "9. Binoculars,\n\t\t\t\ttelescopes and opera glasses and component parts, spare parts and\n\t\t\t\taccessories thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 148
        },
        {
            "number": "10",
            "title": "10. All type of\n\t\t\t\tcutlery including knives, forks and spoons.",
            "chapter": null,
            "content": "11. (a) All goods\n\t\t\t\tmade of glass including glassware, but not including glass and\n\t\t\t\tbangles, optical lenses, glass tumblers and mirrors.\n(b)\n\t\t\t\tUtensils, kitchenware and tableware made of glass or chine clay.\n(c)\n\t\t\t\tGlazed earthenware.\n(d)\n\t\t\t\tChinaware including crockery.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 149
        },
        {
            "number": "12",
            "title": "12. Picnic set sold\n\t\t\t\tas a single unit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "13",
            "title": "13. Iron and steel\n\t\t\t\tsafes and almirahs.",
            "chapter": null,
            "content": "14. (a) Light Diesel\n\t\t\t\toil/high speed Diesel.\n(b)\n\t\t\t\tKerosene oil sold through modes other than fair price shop.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 151
        },
        {
            "number": "15",
            "title": "15. Cosmetics,\n\t\t\t\tperfumery and toilet goods including soaps, shampoos and hair\n\t\t\t\toils but not including tooth brush, toothpaste, tooth powder and\n\t\t\t\tkumkum.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 152
        },
        {
            "number": "16",
            "title": "16. Leather goods,\n\t\t\t\texcepting footwear, belts and sports articles made of leather.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 153
        },
        {
            "number": "17",
            "title": "17. Furniture\n\t\t\t\tincluding iron and steel and moulded furniture, but excluding\n\t\t\t\twooden furniture.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 154
        },
        {
            "number": "18",
            "title": "18. Cushion and\n\t\t\t\tmattresses of foam, including foam sheets, pillows and other\n\t\t\t\tarticles made from foam rubber or plastic foam or other synthetic\n\t\t\t\tfoam.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 155
        },
        {
            "number": "19",
            "title": "19. Furs and skins\n\t\t\t\twith fur and articles made therefrom including garments made\n\t\t\t\tthereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 156
        },
        {
            "number": "20",
            "title": "20. Articles made of\n\t\t\t\tstainless steel excluding safety razor blades and surgical\n\t\t\t\tinstruments or parts of industrial machinery and plant, utensils,\n\t\t\t\tkitchen wares and table wares made up of stainless steel.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 157
        },
        {
            "number": "21",
            "title": "21. Plastic, PVC,\n\t\t\t\tcelluloid, bakelite and rubber goods and goods made of similar\n\t\t\t\tother substances but not including domestic goods having maximum\n\t\t\t\tretail price inclusive of all taxes up to two hundred rupees per\n\t\t\t\titem.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 158
        },
        {
            "number": "22",
            "title": "22. Fireworks\n\t\t\t\tincluding coloured matches.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 159
        },
        {
            "number": "23",
            "title": "23. Lifts and\n\t\t\t\televators of all kinds.",
            "chapter": null,
            "content": "24. (a) All types of\n\t\t\t\tglazed and vitrum tiles, mosaic tiles and ceramic tiles.\n(b)\n\t\t\t\tAll types of laminated sheets such as Sunmica, Formica etc.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "25",
            "title": "25. Carpets of all\n\t\t\t\tkinds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 161
        },
        {
            "number": "26",
            "title": "26. Weatherproofing\n\t\t\t\tcompounds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 162
        },
        {
            "number": "27",
            "title": "27. Ivory articles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 163
        },
        {
            "number": "28",
            "title": "28. All kinds of\n\t\t\t\tmarble, granite and their tiles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 164
        },
        {
            "number": "29",
            "title": "29. Sandalwood and\n\t\t\t\tOil thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 165
        },
        {
            "number": "30",
            "title": "30. Meat, fish,\n\t\t\t\tfruits and vegetables when sold in preserved form",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 166
        },
        {
            "number": "31",
            "title": "31. Silk and garments\n\t\t\t\tmade of silk but not including Sarees made of silk.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 167
        },
        {
            "number": "32",
            "title": "32. Musical\n\t\t\t\tinstruments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 168
        },
        {
            "number": "33",
            "title": "33. Synthetic Gems.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 169
        },
        {
            "number": "34",
            "title": "34. Spark plugs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "35",
            "title": "35. Adhesives.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 171
        },
        {
            "number": "36",
            "title": "36. Oxygen and Gases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 172
        },
        {
            "number": "37",
            "title": "37. Aeronautics\n\t\t\t\tincluding aeroplanes, ground equipments their accessories and\n\t\t\t\tparts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 173
        },
        {
            "number": "38",
            "title": "38. All types of\n\t\t\t\tsanitary goods, sanitary wares and fittings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 174
        },
        {
            "number": "39",
            "title": "39. Paints and\n\t\t\t\tcolours.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 175
        },
        {
            "number": "40",
            "title": "40. Pan Masala and\n\t\t\t\tGutkha.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 176
        },
        {
            "number": "41",
            "title": "41. All kinds of\n\t\t\t\tpreserved food articles when sold in sealed containers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 177
        },
        {
            "number": "42",
            "title": "42. Lubricants\n\t\t\t\tincluding all kinds of non petroleum lubricants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 178
        },
        {
            "number": "43",
            "title": "43. Imported Vanaspati.",
            "chapter": null,
            "content": "[PROVIDED that the\n\t\t\t\titems at S. No. 11,13,15,18, in the Annexure above referred to\n\t\t\t\tthe Canteen Stores Department (CSD) shall claim the refund @ 8.5%\n\t\t\t\tpaise per rupee of input tax for the said items.]\n3.\n[w.e.f. 01-Apr-05] Indian Red Cross\n\t\t\t\tSociety, Delhi for purchases other than those for personal use of\n\t\t\t\tofficers/officials.\n4.\n[w.e.f. 01-Apr-05] St. John Ambulance\n\t\t\t\tAssociation (India), Delhi for purchases other than those for\n\t\t\t\tpersonal use of officers/officials.\n5.\n[w.e.f. 10-Oct-05\n\t\t\t\tto 15-08-2010] Confederation of Indian Industry, Delhi in\n\t\t\t\trespect of purchases of (i) tents, (ii) blankets, (iii) bandages\n\t\t\t\tand plaster, (iv) cotton, (v) antiseptics, (vi) medicines and\n\t\t\t\t(vii) non-perishable food items for free distribution to the\n\t\t\t\tearthquake victims of Kashmir for a period up to 31st March, 2006\n\t\t\t\tand further subject to furnishing of a certificate in the\n\t\t\t\tfollowing format: -\nCERTIFICATE\nCertified that the\n\t\t\t\tgoods covered by invoice(s)/ bill(s)/ cash memo(s) mentioned\n\t\t\t\tbelow which were purchased by the Confederation of Indian\n\t\t\t\tIndustry, Delhi, during the quarter ended on_________, have been\n\t\t\t\tdistributed to the earthquake victims of Kashmir free of cost.\nDESCRIPTION OF GOODS\n\t\t\t\tPURCHASED\nS. No. Name and TIN of the dealer from whom the goods\n\t\t\t\twere purchased Invoice(s)/ Bills(s) Cash memo(s) No. Description of Goods purchased Date of purchase Amount (Rs.) VAT paid or payable (Rs.) Total _____________________ Signature _____________________ Designation _____________________ Date\nS. No.\nName and TIN of the dealer from whom the goods\n\t\t\t\twere purchased\nInvoice(s)/ Bills(s) Cash memo(s) No.\nDescription of Goods purchased\nDate of purchase\nAmount (Rs.)\nVAT paid or payable (Rs.)\nTotal\n_____________________\nSignature\n_____________________\nDesignation\n_____________________\nDate\n[w.e.f.\n\t\t\t\t16-Aug-2010] Confederation of Indian Industry, Delhi in\n\t\t\t\trespect of purchases as per following details, for a period from\n\t\t\t\t16th August 2010 to 30th October, 2010:-\nS. No. Item Description Amount (VAT inclusive) Rs. 1. Plywood 8,85,000 2. EPS Sheets (Thermocol) 2,28,000 3. GI Pipes 1,70000 4. Steel Sariyas 3,50,000 5. J Hooks 1,50,000 6. Community Tents (2 no.) 69,300\nS. No.\nItem Description\nAmount (VAT inclusive) Rs.\n1.\nPlywood\n8,85,000\n2.\nEPS Sheets (Thermocol)\n2,28,000\n3.\nGI Pipes\n1,70000\n4.\nSteel Sariyas\n3,50,000\n5.\nJ Hooks\n1,50,000\n6.\nCommunity Tents (2 no.)\n69,300\nsubject to the\n\t\t\t\tcondition that these items are not sold and are used in the\n\t\t\t\trelief work for the victims of flash floods in Leh and further\n\t\t\t\tsubject to furnishing of certificate in the following format:-\nCERTIFICATE\nCertified that the\n\t\t\t\tgoods covered by invoice(s)/bill(s)/cash memo(s) (dealer-wise\n\t\t\t\tdetails) mentioned below which were purchased by the\n\t\t\t\tConfederation of Indian Industry Delhi, during the period from\n\t\t\t\t16th August, 2010 to 30th October, 2010 have not been sold and\n\t\t\t\thave been used in the relief work for the victims of flash floods\n\t\t\t\tin Leh.\nS. No. Name of the Supplying dealer TIN of the Supplying dealer Invoice(s)/ Bill(s)/ Cash memo(s) No. / Date Description of goods purchased Amount (Rs.) VAT Total paid Bill Amount (Rs.)\nS. No.\nName of the Supplying dealer\nTIN of the Supplying dealer\nInvoice(s)/ Bill(s)/ Cash memo(s) No. / Date\nDescription of goods purchased\nAmount (Rs.)\nVAT Total paid Bill Amount (Rs.)\nTotal amount (Rs.) .................\nTotal VAT (Rs.) ....................\n....................................\n(Signature of the Tehsildar/ SDM/ an officer of the equivalent\n\t\t\t\trank, with stamp)\nDate...................\n6.\n[w.e.f. 01-Apr-05] Vivekananda\n\t\t\t\tKendra, Delhi Branch in respect of payments made, for its\n\t\t\t\tconstruction project at Chanakya Puri, New Delhi, to M/s. V. K.\n\t\t\t\tConstructions, Rajouri Garden, New Delhi for their construction\n\t\t\t\tcontracts including fire fighting, plumbing, sanitation and to\n\t\t\t\tM/s Goel & Associates, Chattarpur, New Delhi for their\n\t\t\t\tcontracts regarding electrical works during the period 01.04.2005\n\t\t\t\tto 31.12.2006.\n7.\n[w.e.f. 07-Sep-06] Constitution\n\t\t\t\tClub, AB-97, Shahjahan Road, New Delhi in respect of purchases\n\t\t\t\tmeant for its renovation and up-gradation.\n8.\n[w.e.f. 07-Sep-06] Delhi Metro Rail\n\t\t\t\tCorporation (DMRC) for carrying out its 'Mass Rapid Transport\n\t\t\t\tSystem' (MRTS) project in Delhi in respect of purchases made by\n\t\t\t\tit till 31st March, 2010.\n9\n[w.e.f.05-Dec-06] Chetanalaya, 9-10,\n\t\t\t\tBhai Vir Singh Marg, New Delhi-11001 in respect of purchases,\n\t\t\t\tcosting up to a maximum of sixty-five lakh rupees, for its\n\t\t\t\tproject for re-construction of the Mother Teresa's Home at\n\t\t\t\tKashmere Gate, Delhi.\nThe Seventh Schedule\n(Refer section 9)\nList of Non-Creditable Goods\nList of Non-Creditable Goods\nSr. No.\nSr. No.\nDescription of non-creditable goods\nDescription of non-creditable goods\n1.\nSubject to clauses 2\n\t\t\t\tand 3 of this Schedule, the following goods shall be\n\t\t\t\t\"noncreditable goods\" for the purposes of this Act:\n[w.e.f. 01-Apr-05\n\t\t\t\tto 29-Nov-05]\n(i)\n\t\t\t\tMotor vehicles designed for transporting fewer than eight\n\t\t\t\tpassengers, motorcycles, motor scooters and other motorised\n\t\t\t\ttwo-wheeled vehicles;\n[w.e.f.\n\t\t\t\t30-Nov-05]\n(i)\n\t\t\t\tAll automobiles including commercial vehicles, and two and three\n\t\t\t\twheelers, and spare parts for repairs and maintenance and tyres\n\t\t\t\tand tubes thereof:\n[w.e.f.\n\t\t\t\t01-Apr-05 to 06-Sep. - 06]\n(ii)\n\t\t\t\tFuels in the form of petrol, diesel and kerosene, LPG, CNG, coal;\n[w.e.f.\n\t\t\t\t07-Sep-06]\n(ii)\n\t\t\t\tFuels in the form of petrol, diesel, kerosene, LPG, CNG, PNG and\n\t\t\t\tcoal;\n[w.e.f.\n\t\t\t\t01-Apr-05]\n(iii)\n\t\t\t\tConventional clothing and footwear, clothing fabrics;\n[w.e.f.\n\t\t\t\t01-Apr-05]\n(iv)\n\t\t\t\tFood for human consumption;\n[w.e.f.\n\t\t\t\t01-Apr-05]\n(v)\n\t\t\t\tBeverages for human consumption;\n[w.e.f.\n\t\t\t\t01-Apr-05]\n(vi)\n\t\t\t\tGoods designed, and used predominantly for, the provision of\n\t\t\t\tentertainment including television receivers, video cassette\n\t\t\t\tplayers, radios, stereo systems, audio cassette player, CD\n\t\t\t\tplayers, DVD players, computer game consoles and computer games,\n\t\t\t\tcameras of any kind;\n[w.e.f.\n\t\t\t\t01-Apr-05 to 29-Nov-05]\n(vii)\n\t\t\t\tAir conditioners other than those used for manufacturing\n\t\t\t\tpurposes;\n[w.e.f.\n\t\t\t\t30-Nov-05]\n(vii)\n\t\t\t\tAir conditioners, air conditioning plants or units other than\n\t\t\t\tthose used for manufacturing purposes; air coolers, fans and air\n\t\t\t\tcirculators;\n[w.e.f.\n\t\t\t\t01-Apr-05]\n(viii)\n\t\t\t\tTobacco in any form and tobacco products;\n[w.e.f.\n\t\t\t\t30-Nov-05]\n(ix)\n\t\t\t\tOffice equipments, furniture, carpets, stationery items,\n\t\t\t\tadvertisement and publicity materials, sanitation equipments,\n\t\t\t\tfixtures including electrical fixtures and fittings, generators\n\t\t\t\tand electrical installation;\n[w.e.f.\n\t\t\t\t30-Nov-05]\n(x)\n\t\t\t\tElevators (lifts);\n[w.e.f.\n\t\t\t\t30-Nov-05]\n(xi)\n\t\t\t\tComputers other than those used for the purpose in normal\n\t\t\t\tbusiness;\n[w.e.f.\n\t\t\t\t30-Nov-05]\n(xii)\n\t\t\t\tAll kinds of cranes, earthmovers, JCB, excavators, road rollers,\n\t\t\t\tconcrete mixing machines and other similar machineries;\n[w.e.f.\n\t\t\t\t30-Nov-05]\n(xiii)\n\t\t\t\tGoods for personal consumption or for gifts;\n[w.e.f.\n\t\t\t\t30-Nov-05]\n(xiv)\n\t\t\t\tGoods purchased and accounted for in business but utilized for\n\t\t\t\tthe facility to the employees; and\n[w.e.f.\n\t\t\t\t30-Nov-05]\n(xv) Goods used for\n\t\t\t\tconstruction of or incorporation in civil structures and\n\t\t\t\timmovable goods or properties not constituting part of the works\n\t\t\t\tcontracts.\"\n2.\n[w.e.f. 01-Apr-05\n\t\t\t\tto 29-Nov-05] Any item in clause 1 [other than Item (ii)] shall not be treated as non-creditable goods if the item is\n\t\t\t\tpurchased by a registered dealer for the purpose of re-sale in an\n\t\t\t\tunmodified form or use as raw material for processing or\n\t\t\t\tmanufacturing of goods for sale by him in Delhi in the ordinary\n\t\t\t\tcourse of his business.\n[w.e.f. 30-Nov-05] Any entry in\n\t\t\t\tclause 1 [other than item (ii), (xiii), (xiv) and (xv)] shall\n\t\t\t\tnot be treated as non-creditable goods if the item is purchased\n\t\t\t\tby a registered dealer for the purpose of resale in an unmodified\n\t\t\t\tform or use as raw material for processing or manufacturing of\n\t\t\t\tgoods, in Delhi, for sale by him in the ordinary course of his\n\t\t\t\tbusiness.\"\n3.\n[w.e.f. 01-Apr-05] uel Item (ii) of\n\t\t\t\tclause 1 shall not be treated as non-creditable goods if the\n\t\t\t\tpurchaser is licensed as a dealer in fuel products and purchases\n\t\t\t\tthe fuel in commercial quantities for resale.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 179
        }
    ],
    "metadata": {
        "Act ID": "dl172",
        "Act Number": "Delhi Act No. 3 of 2005",
        "Enactment Date": "",
        "Act Year": "2004",
        "Short Title": "The Delhi Value Added Tax Act, 2004",
        "Type": "UNION_TERRITORY",
        "Location": "Delhi"
    },
    "updated_at": "2026-09-29 21:55:22"
}