schedules delhi

8/15/2019 Schedules Delhi

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Del

Schedule No.

General Category

Schedule I

Schedule II

Schedule IIISchedule III Part A

Schedule III Part B

Schedule IV

Schedule V

Schedule VI

Schedule VII

http://var/www/apps/conversion/tmp/scratch_5/http://var/www/apps/conversion/tmp/scratch_5/



i Value Added Tax Act, 2004-Schedule

Description

List of Eem!ted Goods

List of Goods "aed at #$

List of Goods "aed at %$ List of Industrial In!uts "aa&le at %$

List of Ca!ital Goods "aa&le at %$

List of Goods "aa&le at '($

List of dealers eem!ted from !aying ta on sale of goods

List of organisations who can claim refund

List of non)credita&le goods

Goods not s!eci*ed in any other schedule taa&le + #'.%$

Schedules u!dated till ,#st -arch '(#/



Sr. No.

#

'

,

0

%

/

1

2

3

#(##

#'

#,

#0

#%

#/

#1

#2

#3

'(

'#

''

',

'0

'%

'/



'1

'2

'3

,(

,#

,'

,,

,0

,%

,/

,1,2

,3

0(

0#

0'

0,

00

0%

0/01

02

03

%(

%#

%'

%,

%0



%%

%/

%1

%2

%3

/(

/#/'

/,

/0

/%

//

/1

/2/3

1(

1#

1'

1,

10

1%

1/

11

13

2(

2#

2'

2,

20

2%2/

21

22

23

3(



SCHED!E "

#See section $%

!ist o& Exe'pted (oods

C)**)D"T+

Aids and im!lements used &y handica!!ed !ersons that is to say

4i5 6rtho!aedic or fracture a!!liances

4ii5 Arti*cial 7oints and Arti*cial !arts of the &ody

4iii5 8re9uency modulated hearing aid system used for hearing &y handica!!ed !ersons

4iv5 Parts and accessories of hearing aids

4vi5 Braille ty!ewriters whether electric or non electric

4vii5 Braille Pa!er

Betel leaves

Boo:s !eriodicals and 7ournals including ma!s charts and glo&es

Chara:ha Am&ar Chara:ha handlooms and handloom fa&rics and Gandhi "o!i.

Charcoal

Coarse grains other than !addy rice and wheat

Condoms and Contrace!tives

Cotton and sil: yarn in han: and cone.

Curd Lussi &utter mil: and se!arated mil:.

Earthen !ot

Electricity energy

8ire wood ece!t casurina and eucaly!tus tim&er.

8ish net *sh net fa&rics ; *sh seeds !rawnowers

8resh vegeta&les and fruits.

Garlic and ginger

All &angles ece!t those made of !recious metals

Blood including &lood com!onents.

Indigenous handmade musical instruments

?um:um &indi alta and sindur

@ational 8lag.

-anually o!erated or animal driven agricultural im!lements their s!are !arts

com!onents and accessories.

4v5 heel chairs for invalids whether or not mechanically !ro!elled 4including motorised5and their !arts and accessories

A9uatic feed !oultry feed and cattle feed including grass hay and straw su!!lement andhus: of !ulses concentrates and additives wheat &ran and de)oiled ca:e.

-eat *sh !rawn and other a9uatic !roducts when not cured or fro=en !oultry eggs andlivestoc: and animal hair.

6rganic manure fertili=ers &io)in!uts li:e &io)fertili=ers micro)nutrients and !lant growth!romoters.



aw wool.

Semen including fro=en semen.

Sil: worm laying cocoon and raw sil:.

"ender green coconut.

"oddy @eera and Ara:.

&read 4&randed and Dn&randed5

common salt 4!rocessed or Dn!rocessed5 and Sendha @ama:

ater other than

4i5aerated mineral distilled medicinal ionic &attery de) minerali=ed water and

ii5 water sold in sealed container.

Com!ressed @atural Gas 4C@G5 for use in the "rans!ort Sector.a:hi

and made safety matches

Idols made of clay

Clay lam!s

-uddhas made of sar:ands !hool &uhari



Gur ; Haggery.

Items covered under PS 4ece!t :erosene5

Items under customs &ond for re)e!ort after manufacturing or otherwise

Pa!!ad and Vadi.

Lacying :ites.

Huna.

-ahawar air!ins air&ands aircli!s Safety Pins and Saree falls.

efuse erived 8uel 485

"iles made from -al&a and ?er&stones made from -al&a

Chilly S!ray used for self defence

6rganic Gulal 6rganic Colours.

Singhara ?uttu and their atta.

@atural gas sold to elhi &ased agencies engaged in the !roduction of C@G for sale inelhi for use in the "rans!ort Sector.

@atural Gas and )L@G 4e)gassi*ed Li9uid @atural Gas5 sold to the Power GenerationCom!any< Com!anies owned &y the Government of @C" of elhi for generation of Powermeant for sale in elhi.

All ty!es of footwear having -P u!to %((



SCHED!E ""

#See section 4%

!ist o& (oods Taxed at

Sr. No. C)**)D"T+

# Bullion

'

, Precious Stones and Semi)Precious Stones

Articles of Gold Silver and Precious -etals including Hewellery made fromgold silver and !recious metals



Sr. No. C)**)D"T+

# Agricultural i

' All e9ui!ment

, All intangi&le

0 All :inds of &ri

% All ty!es of ya

$ All utensils

1 Arecanut !ow

2 Bam&oo

3

#( Beedi leaves

## Beltings

#' Bicycles havi

#, Bitumen

#0 Bone meal

#% 6mitted

#/ rugs ; -edi

#1 Castings inclu

#2 Centrifugal

#3 CoFee &eans

'( 6mitted w.e.f.

'# Coir and coir

'' Cotton and co

', Cruci&les

'0

'% Edi&le oils an

'/ Electrodes an

'1 Eercise &oo:

'2 8errous and n

'3 8i&ers of all ty

,( 8lour etc.

,# 8ried and roa

,' Edi&le varieti

Bearings inclrolling eleme

Petroleum GaProvided thatfrom time to t



,, and !um!s

,0

,% ose !i!es

,/ osiery good

,1 us: and &ra

,2 Ice,3 6mitted.

0( Industrial ca&l

0#

0#A

Serial No.

#

'

,

0

%

/

1

-edicinal er&ooti and dry

Com!uters tru!ees ten th

Information "4,5 as the ca



2

3

#(

##

#'

#,

#0

#%

#/

#1

#2

#3

'(

'#

''

',

'0



'%

'/

'1

'2

'3

,(

0' ?erosene oil s

0, 6mitted

00 6mitted

0% @ewars

0/ @a!a sla&s 4r

01 6res and min02 6mitted

03 Pa!er and ne

%( Pi!es of all va

%# 6mitted w.e.f.

%' Printed materi

%, Printing in: e

%0 6mitted

%% Pul! of &am&

%/ ailway coac%1 eadymade g

%2 enewa&le en

%3 Safety match

/( 6mitted

/# Sewing machi

/' Shi! and othe

/, Sil: 8a&rics in

/0 S:immed mil

@ote) 4#5 "heto time !u&lis

@ote ) 4'5. hentry num&erdescri&ed in tcorres!ondin

@ote)4,5. Su&7may &e su&)of the said "a

@ote )405 he



/% Solvent oils.

//

/1 S!orts goods

/2 Starches glu

/3 6mitted

1( "amarind1# "ractors thre

1' "ransmission

1, Dm&rella its

10 Vanas!ati 4y

1% Vegeta&le oil i

1/ riting instru

11

12 ?nitting wool

13 "ea2( 6mitted w.e.f.

2#

2' School &ags

2, Plastic granul

20 Industrial in!

2% 4a5 6mitted w

4&5 Curd lassi

2/ Ca!ital goods

21 Cottage chee

22 @on)mechani

23 efractory m

3( ooden crate

3# @uts &olts sc

3' -edical e9ui!

3, Clay including

30 "oys ecludin

3% oney.

3/ Com&s.

31 Insulators.

32 Cu!s and gla

33 Buc:ets made

#(( Coal tar.

#(# Com!uter sta

#(' riting in:.

#(, ice &ran.

#(0 Bio)mass &ri9

#(% iver sand an

#(/ et dates.

All :inds of s!!atta dal)chi

Processed mefruit 7us whet

sa&udana me



#(1 ?hoya



#00 Dn!rocessed

#0% Leaf !lates an

#0/ Agate.

#01 "a:hti.

#02 Beehive.

#03 Gamosha.

#%( Bu:hari.#%# Loi.

#%' Pattu.

#%, Ga&&a.

#%0 ?angri.

#%% uanda:ari.

#%/ Sa&ai grass a

#%1 Sirali &ageshi

#%2 -at stic:s an

#%3 Candles.

#/( @on)conventi#/# Dn&randed G

#/'

#/, 6mitted w.e.f.

#/0 All other veriti

#/% 6mitted w.e.f.

#// 6mitted w.e.f.

#/1 All other scra

#/2 6mitted w.e.f.

$6 3ood and Ti

#1( Insulating var

#1# 6mitted w.e.f.

#1' inding wires

#1, Ammeter ?

#10 Insulating ma

#1% Hointing mate

#1/ Circuit &rea:e

#11 Electrical rela

#12 Cocoa and Co

#13 6mitted w.e.f.

#2( Li9ue*ed Petr

#2# esi Ghee

#2' 6mitted w.e.f.

#2, Com!act 8luo

#20 6mitted w.e.f.

Coated a&rasiarti*cial !owdand cutting.



#2% 6mitted w.e.f.

#2/ 6mitted w.e.f.

#21

4i5 4a5 All Goo

4&5 Dtensils :

4c5 Gla=ed ear4d5 Chinaware

4ii5 Iron and st

4iv5 Cushion a

#22 6mitted .e.f.

#23 6mitted .e.f.

Su&7ect to theStores e!art

4iii5 Cosmetic:um:um.

NArialNQ Elect6!tical *&er aCathode ray oand logic anal

@ote) 4#5 "heto time !u&lis

@ote ) 4'5. hentry num&er

descri&ed in tcorres!ondin

@ote)4,5. Su&7may &e su&)of the said "a



##0 4i5 Bed sh

4ii5 4a5 indus

4&5 furnishing

@ote )405 he?erosene oil s

6mitted 03 PPlastic footwematerial incluengines wagenewa&le enaccessories. /uty. /0 S:imdhania hing:an:aul mirchharvesters anVanas!ati 4y!iece. 11 Procdrin: and fruiararote singh!ostdana mugranules !las

4&5 Curd lassinoti*cation. 2screws and faelectronic toymaterials 4eand grit. #(/

ing 4Asafoeti



4i5 4a5 All Goo

4&5 Dtensils :

4c5 Gla=ed ear

4d5 Chinaware

4ii5 Iron and st

4c5 Suitingscleaner. ##/Im!orted teother than f

Linear Al:ylevic:er. #'%#,# 6mittedmadhur :ath#0# AnimalLeaf !lates a#%0 ?angri.and reed o&tCoated a&ranatural or arshar!ening

covered &y ascra! not inc#1# 6mitted Hointing matand CoFee i@atural Gas4Bureau of In#.0.'(#( #2 "a Act '((

4iii5 Cosmetic:um:um.

4iv5 Cushion a#22

6mitted


20/136



nd s!are !arts

of cereals

es 4igh voltage ca&les LPE Ca&les 7elly *lled ca&les o!tical *&res5

Description

Automatic "y!ewriter and word !rocessing machines.

C -icro motors< Ste!!ers motors of an out!ut not eceeding ,1.% atts.

Parts of goods s!eci*ed in heading @o.2%(#

6mitted w.e.f. '#)(/)'(#'.

&s including lamla harrad &ahera si:a:ai :atha su!arirattan7ot and :hus: !udina &ar:!owder

le!hone and !arts thereof tele!rinter and wireless e9ui!ment and !arts thereof -o&ile !usand.

chnology !roducts as !er the descri!tion in column 4'5 &elow as covered under the headie may &e of the Central Ecise "ariF Act #32%4 % of #32/5

Electronic calculator ca!a&le of o!erations without an eternal source of electrical !ower

and !oc:et si=e data recording re!roducing and dis!laying machines with calculatingfunctions 4Including electronic diaries other than those covered under heading @o.201#5or incor!orating a !rinting device.

Automatic data !rocessing machines and units thereof magnetic or o!tical readersmachines for transcri&ing data onto data media in coded form and machines for!rocessing such data.Analogue or hy&rid automatic data !roceesing machine Electronic iaries Porta&ledigital automatic data !rocessing machine !ersonal com!uter com!uter systems

including !ersonal com!uters other igital automatic data !rocessing machinescom!rising in the same housing at least a central !rocessing unit and an in!ut andout!ut unit whether or not com&ined micro com!uter < !rocessor large < mainframecom!uter com!uter !resented in form of systems digital !rocessing units storage unitsin!uts units out!ut units "ele ty!ewriter ata entry terminal Line !rinter ot matri!rinter Letter 9uality daisy wheel !rinter Gra!hic !rinter Plotter Laser7et !rinter ?ey&oard -onitor storage units >o!!y disc drive.inchster < hard disc drives emoval < echangea&le disc drives magnetic ta!e drivesCartridge ta!e drive other units of automatic data !rocessing machines uninterru!ted!ower su!!ly units 4DPS5.

Parts and accessories 4other than covers carrying cases and the li:e5 suita&le for use

solely or !rinci!ally with machines of heading @o.201( !arts and accessories of themachines of heading @o.201( !arts and accessories of the machines of [email protected]# eadstac: connectors for com!uter terminate micro !rocessor for automaticdata !rocessing machines of heading @o.201# reconditioned com!onents of com!utersnet wor: access controllers.



Permanent magnet and articles intended to &ecome !ermanent magnet 4ferrites5.

"ele!hone answering machines.

Parts of tele!hone answering machines.

adio communications receivers radio !agers.

4#5 Aerials antennas and their !arts

4'5 Parts of goods s!eci*ed in heading @o.2%'% and 2%'1.

LC !anels LE !anel and !arts thereof.

Electrical ca!acitors *ed varia&le or ad7usta&le 4!reset5 and !arts thereof.

Electrical resistors 4including rheostats and !hentiometers5 other than heating resistors.

Printed circuits.

ata



Electronic integrated circuits and micro assem&lies.

Signal generators and !arts thereof.

6!tical *&er ca&les.

6!tical *&er and o!tical *&er &undles o!tical *&er ca&les.

Li9uid crystal devices >at !anel dis!lay devices and !arts thereof.

old through PS

ugh >ooring stones5 ; Shaha&ad stones.

rals

s!rint

rieties including G.I.Pi!es C.I.Pi!es uctile Pi!es PVC Pi!es and hose !i!es and *ttings th

(#)(0)'(#,

ial including diary calendar.

cluding toner and cartridges

o wood and !a!er

es engines wagons and !art thereof. arments costing u!to ru!ees *ve thousand &ut not including those made u! of :hadi.

ergy devices and s!are !arts

s other than hand made safety mathces

nes its !arts and accessories.

r water vessels

luding sil: sarees &ut ecluding handloom sil: unless covered &y Additional Ecise uty.

!owder and D" mil:.

Cathode ray oscilliosco!es s!ectrum analysers cross tal: meters gain measuring

instruments distortion factor meteres !so!hometeres networ: and logic analysers andsignal analysers.

ules for the inter!retation of the !rovisions of the Central Ecise "ariF Act#32% read withhed &y the Customs Co)o!eration Council Brussels a!!ly for the inter!retation of this entr

ere any commodities are descri&ed against any heading or as the case may &e su&)headi20 is diFerent in any manner from the corres!onding descri!tion in the Central Ecise "ari

his entry and in the entry num&er 20 will &e covered &y the sco!e of this noti*ation and otdescri!tion in the Central Ecise "ariF will not &e covered &y the sco!e of this noti*cation.

ect to @ote 4'5 for the !ur!ose of any entry contained in this noti*cation where the descrieading matches fully with the corres!onding descri!tion in the Central Ecise "ariF theniF that heading or su&)heading will &e covered &y the sco!e of this noti*cation.

re the descri!tion against any heading or su&)heading is shown as NotherN then the inter!



ecluding a!!arels and footwear

s and adhesives.

hers harvesters and attachments and !arts thereof

owers

arts and accessories thereof ece!t garden Dm&rella.

drogenated vegeta&le oil5

ncluding gingili oil and &ran oil

ents costing u!to ru!ees one thousand !er !iece.

,#st -arch '((2.

ith maimum retail !rice u!to s. ,((



llery.

ni!!les.

#0th -ay '((1

da5.

!illow cover and other made)u!s covered &y S@ entry nos. /,.(# /,.(' /,.(, /,.(0 /

ial tetiles such as canvas &elt *lter cloth etc.

having sale !rice of more than s. #((



reen leaves of tea.

d cu!s !ressed or stitched.

d ro!e.

&arroo date leaves &as:ets made of &am&oo.

reed o&taina&le from cy!erus :athi mutha.

nal Energy evices. li and "oM.

'#)(/)#'.

es of tetile fa&rics and made u!s as are s!eci*cally not covered &y any other entry of an

#.0.'(#(

#.0.'(#(

not included elsewhere in any Schedule of the Act.

#.0.'(#(

'5er

ish.

#.0.'(#(

and Stri!s

meter Voltmeter

erials Insulator

ials

rs C fuse "hermostat

s and Single !hasing Preventors and "imers

Fee including coFee &eans

#.0.'(#(

oleum Gas 4LPG5 other than for domestic use and Pi!ed @atural Gas 4P@G5.

#.0.'(#(

rescent Lam! and Electronic Cho:es 4Bureau of Indian Standards certi*ed or star rated &y

#.0.'(#(

ves vi=. grinding discs coated emery cloth water!roof emery !a!er emery &elts and roller or grain5 and &onded a&rasives vi=. grinding wheel and li:e &onded a&rasives of diFere



#.0.'(#(

#.0.'(#(

s made of glass including glassware &ut not including glass and &angles o!tical lenses

itchenware and ta&leware made of glass or china clay.

thenware. including croc:ery.

eel safes and almirahs.

nd mattresses of foam including foam sheets !illows and other articles made from foam r

. (1)#')'(##

. (#)(0)'(##

conditions s!eci*ed in entry @o. # of the 8ifth Schedule to the elhi value Added "a Actment.

!erfumery and toilet goods including soa!s sham!oos and hair oil &ut not including toot

onic integrated circuits and micro assem&lies. 2%0' '/ Signal generators and !arts thereond o!tical *&er &undles o!tical *&er ca&les. 3((# #( (( '3 Li9uid crystal devices >at !anscilliosco!es s!ectrum analysers cross tal: meters gain measuring instruments distortioysers and signal analysers. 3(,(

ules for the inter!retation of the !rovisions of the Central Ecise "ariF Act#32% read withhed &y the Customs Co)o!eration Council Brussels a!!ly for the inter!retation of this entr

ere any commodities are descri&ed against any heading or as the case may &e su&)headi20 is diFerent in any manner from the corres!onding descri!tion in the Central Ecise "ari

his entry and in the entry num&er 20 will &e covered &y the sco!e of this noti*ation and otdescri!tion in the Central Ecise "ariF will not &e covered &y the sco!e of this noti*cation

ect to @ote 4'5 for the !ur!ose of any entry contained in this noti*cation where the descrieading matches fully with the corres!onding descri!tion in the Central Ecise "ariF theniF that heading or su&)heading will &e covered &y the sco!e of this noti*cation.



eet !illow cover and other made)u!s covered &y S@ entry nos. /,.(# /,.(' /,.(, /,.(

rial tetiles such as canvas &elt *lter cloth etc.

having sale !rice of more than s. #((ooring stones5

!er and news!rint %( Pi!es of all varieties including G.I.Pi!es C.I.Pi!es uctile Pi!es PVCars 4other than those s!eci*ed in the 8irst Schedule5 including moulded !lastic footwearsding diary calendar. %, Printing in: ecluding toner and cartridges %0 6mitted %% Pul! of &ns and !art thereof. %1 eadymade garments costing u!to ru!ees *ve thousand &ut not inergy devices and s!are !arts %3 Safety matches other than hand made safety mathces /(' Shi! and other water vessels /, Sil: 8a&rics including sil: sarees &ut ecluding handloomed mil: !owder and D" mil:. /% Solvent oils. // All :inds of s!ices and condiments inclmethi sonth :alaun7i saunf :hatai amchur long)!atta dal)chini te7)!atta 7avatri 7ai!hal. /1 S!orts goods ecluding a!!arels and footwear /2 Starches glues and adhesives. /3 6d attachments and !arts thereof 1' "ransmission towers 1, Dm&rella its !arts and accessdrogenated vegeta&le oil5 1% Vegeta&le oil including gingili oil and &ran oil 1/ riting instressed meat !oultry *sh and !rocessed or !reserved vegeta&les and fruits including fruit 7us whether in sealed container or otherwise. 12 ?nitting wool 13 "ea 2( 6mitted w.e.f. ,#ara :uttu and their atta :ala nama: sendl nama: heeng aam !a!ar mushrum :hum&angagali dana sa&udana mehendi !atti !isi mehendi dry fruits. 2' School &ags with maitic !owder and master &atches. 20 Industrial in!uts as s!eci*ed at Part)A of this noti*catio

>avoured mil: and yogurt when sold in sealed and !ac:ed containers or in &ottles 2/ Ca!i1 Cottage cheese. 22 @on)mechani=ed &oats used &y *sherman for *shing. 23 efractorysteners. 3' -edical e9ui!ment


29/136



nd accessories.

atic Branch Echange 4EPAB5 etc.

'ade o& precious 'etals

gs license light li9uid !araMn of IP grade.

those

ves loc:)nuts loc:)washers clam!s and

!ertaining to declared goods as de*nedw.e.f. #,)(#)#(



Central Excise Tari7 Headin

20/3

201(

201#

201,

2%(#

2%(,

2%(0

dry !lant dry root commonly :nown as 7ari

one and all mo&ile accessories costing u!to

gs or su&)headings mentioned in column



2%(%

2%#2

2%#2

2%'(

2%''

2%',

2%'0

2%'%

2%'1

2%'3

2%,#

2%,'

2%,,

2%,0

2%,/

2%0(

2%0#



2%0'

2%0,

2%00 1(

3((# #( ((

3(#,

3(,(

reof.

the E!lanatory @otes as u!dated from timeand the entry num&er 20 of this Schedule

ng and the descri!tion in this entry and inAct #32% then only those commodities

er commodities though covered &y the

!tion against any heading or as the casell the commodities covered for the !ur!oses

etation as !rovided in @ote ' shall a!!lyN.



nth :alaun7i saunf :hatai amchur long)

!ic:le fruits s9uash !aste fruit drin: and



.(% and /,.(/.

y &e other than handloom furnishings.

te !roducts.

nd lens cleanerN andcluding Sunglasses its !arts and



of the Schedules to the Act.

ureau of Energy EMciency5LE Lights

emery wheels 4made from natural ornt sha!es for grinding shar!ening !olishing



lass tum&lers and mirrers.

u&&er or !lastic foam or other synthetic foam.

((0 the following goods sold &y Canteen

&rushes tooth!aste tooth !owder and

f. 2%0, '1 6!tical *&er ca&les. 2%00 1( '2el dis!lay devices and !arts thereof. 3(#, ,(n factor meteres !so!hometeres networ:

the E!lanatory @otes as u!dated from timeand the entry num&er 20 of this Schedule.

ng and the descri!tion in this entry and inAct #32% then only those commodities

er commodities though covered &y the

!tion against any heading or as the casell the commodities covered for the !ur!oses



0 /,.(% and /,.(/.

y &e other than handloom furnishings.

etation as !rovided in @ote ' shall a!!lyN. 0'Shaha&ad stones. 01 6res and minerals 02

Pi!es and hose !i!es and *ttings thereof. %#awai cha!!als and stra!s thereof. %' Printed

am&oo wood and !a!er %/ ailway coachescluding those made u! of :hadi. %26mitted /# Sewing machines its !arts andsil: unless covered &y Additional Eciseding cumin seeds turmeric a7wain haldi!e!!er elaichi of all :ind dried chilies

mitted 1( "amarind 1# "ractors threshersries thereof ece!t garden Dm&rella. 10ments costing u!to ru!ees one thousand !er

7ams 7elly !ic:le fruits s9uash !aste fruitst -arch '((2. 2# ?irana items namelyand guchchi goley :a &urada til raium retail !rice u!to s. ,((



lass tum&lers and mirrers.

onents thereof contact lens ; lens!lain and laminated 7ute !roducts. ##1. #'( ParaMn wa of all grades



Vide N)T"8"CAT")N No. 8.9#%8in.#:e.-%20-$DSV"66 .-Dated 9st ;ul/, 20



!"ST

Headin No

# #%.(#' #%.(/

, #%.(1

0 #%.(2

% #1.('

/ ''(0.#

1 '%(%

2 '/.('

3 '/.(,

#( '/.(0

## '/.(%

#' '/.(/

#, '/.(1

#0 '/.(2

#% '/.(3#/ '/.#(

#1 '/.##

#2 '/.#'

#3 '/.#,

'( '/.#0

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59/136



@ormal ParaMn

Bitumen

8luorine Chlorine Bromine and Iodine

Sul!hur su&limed or !reci!itated colloidal sul!hur

Car&on 4car&on &lac:s and other forms of car&on not elsewhere s!eci*ed or included5

ydrogen rare gases other than metals ecluding oygen4medicinal grade5

ydrogen chloride 4hydrochloric acid5 chlorosul!huric acid

Sul!huric acid and anhydrides thereof 6leum

@itric acid sul!honitric acids

i!hos!horus !entaoide !hos!horic acid and !oly!hos!horic acids

6ides of &oron &oric acids

6ther organic acids and other Inorganic com!ounds of non)metal

alides and halide oides of non)metals

Sul!hides of non)metals commercial !hos!horus trisul!hideAmmonia anhydrous or in a9ueous solution

Jinc oide =inc !eroide

Aluminium hydroide aluminium calcides

Chromium oides and hydroides

-anganese oides

Iron oides and hydroides

Co&alt oides and hydroides commercial co&alt oides

"itanium oide

Lead oides ead lead and 6range lead

8luorides >uorosilicates >uoroaluminates and other com!le >uorine salts

Bleach li9uid Bleaching !owder sodium hy!ochlorides sodium chloride

Chlorates and Perchlorates Bromates and Per&romates Iodates and !eriodates

Sul!hides Polysul!hides

ithionites and sul!hoylates

Sul!hites thiosul!hates

Al:ali or al:aline)earth metals rare)earth metals scandium and yttrium whether or notintermied or interalloyed mercury

Sodium hydroide 4caustic soda5 !otassium hydroide 4caustic !otash5 !eroides ofsodium or !otassium

ydroide and !eroide of magnesium oides hydroides and !eroides of strontium or&arium

ydra=ine and hydroylamine and their inorganic salts other inorganic &ases othermetal oides hydroides and !eroides

Chlorides chloride oides and chloride hydroides &romides and &romide oides iodidesand iodide oides

Sodium sul!hates alums Peroosul!hates 4Persul!hates5 Sodium ydrogen sul!hate8errous sul!hate Co!!er sul!hate Amonium alum !otash alum and ferric alum-anganese sul!hate Strontium sul!hate



Basic Chromium Sul!hate sodium sul!hate -agnesium sul!hate 8errous sul!hate

@itrites nitrates

Cyanides cyanide oides and com!le cyanides

8ulminates cyanates and thiocyanates

Borates !eroo&orates 4!er&orates5

Sodium &ichromate

Sodium dichromate

Potassium dichromate

ydrogen !eroide

Phos!hides whether or not chemically de*ned ecluding ferro!hos!horus

Silicon car&ide

Calcium car&ides.

Cyclic ydrocar&ons

alogenated derivatives of ydrocar&ons

Acyclic alcohols and their halogenated sul!honated nitrated or nitrosated derivatives

Cyclic alcohols and their halogenated sul!honated nitrated or nitrosated derivatives

Phenols Phenol)Alcohols and their derivatives

Phos!hinates 4hy!o!hos!hites5 !hos!honates 4!hos!hites5 !hos!hates and!oly!hos!hates Sodium "ri!oliu!hos!hate "risodium !hos!hate

Car&onates !eroocar&onates 4!ercar&onates5 commercial ammonium car&onates

containing ammonium car&anate

Silicates commercial al:ali metal silicates of sodium sodium metasilicates sodiummetasilicates of !otassium -agnesium "risilicate

adioactive chemical elements and radioactive isoto!es 4including the *ssile chemical

elements and isoto!es5 and their com!ounds mitures and residues containing these!roducts

Isoto!es other than those of heading @o. '2.00 com!ounds inorganic or organic of suchisoto!es whether or not chemically de*ned

Com!ounds inorganic or organic of rare earth metals of yttrium or of scandium or ofmitures of these metals

ydrides nitrites a=ides cilidides and &orides whether or not chemically de*ned otherthan com!ounds which are also car&ides of heading @o. '2.03

Sul!honated nitrated or nitrosated derivatives of hydrocar&ons whether or nothalogenated

alogenated sul!honated nitrated or nitrosated derivatives of !henols or !henolalcohols

Ethers ether)alcohols ether)!henols etheralcohol!henols alcohol !eroides ether!eroides :etone !eroides 4whether or not chemically de*ned5 and their halogenatedsul!honated nitrated or nitrosated derivatives



Acetone @IB? -E? Cycloheanone diacetone alcohol and others

Amine)function com!ounds and derivatives and salts

6ygen)function amino)com!ounds

uaternary ammonium salts and hydroides lecithins and other !hos!hoaminoli!ids

Car&oyamide)function com!ounds amidefunction com!ounds of car&onic acid

@itrile)function com!ounds

ia=o) A=o) or a=oy)com!ounds

6rganic derivatives of hydra=ine or of hydroylamine

Com!ounds with other nitrogenfunction

6rgano)sul!hur com!ounds

Ethylene iamine "etra Acetic Acid @itrillo "riacetic Acid and their erivatives

eterocyclic com!ounds with oygen heteroatom4s5 only

eterocyclic com!ounds with nitrogen heteroatom4s5 only

@ucleic acids and their salts other heterocyclic com!ounds

Sul!honamides

E!oides e!oyalcohols e!oy!henols and e!oyethers with a three)mem&ered ringand their halogenated sul!honated nitrated or nitrosated derivatives

Acetals and hemiacetals whether or not with other oygen function and theirhalogenated sul!honated nitrated or nitrosated derivatives

Aldehydes whether or not with other oygen function cyclic !olymers of aldehydes

!araformaldehydealogenated sul!honated nitrated or nitrosated derivatives of !roducts of heading @o.'3.#'

Saturated acyclic monocar&oylic acids and their anhydrides halides !eroides and!eroyacids their halogenated sul!honated nitrated or nitrosated derivatives

Dnsaturated acyclic monocar&oylic acids cyclic monocar&oylic acids their anhydrideshalides !eroides and !eroyacids their halogenated sul!honated nitrated ornitrosated derivatives

Polycar&oylic acids their anhydrides halides !eroides and !eroyacids theirhalogenated sul!honated nitrated or nitrosated derivatives

Car&oylic acids with additional oygen function and their anhydrides halides !eroidesand !eroyacids their halogenated sul!honated nitrated or nitrosated derivatives

Phos!horic esters and their salts including lacto!hos!hates their halogenatedsul!honated nitrated or nitrosated derivatives

Esters of other inorganic acids 4ecluding esters of hydrogen halides5 and their saltstheir halogenated sul!honated nitrated or nitrosated derivatives

Car&oyamide)function com!ound 4including saccharin and its salts5and imine)functioncom!ounds.



Ethylene iamine "etra Acetic Acid @itrillo "riacetic Acid and their erivatives

Colour la:es !re!arations &ased on colour la:es

ed oide Bron=e !owder

-aster Batches other colouring matter including ultra marine &lue

Pre!ared !igments and all their derivatives

Glass frit and other glass in the form of !owder granules or >a:es6ther

Pre!ared driers.

Printing in: whether or not concentrated or solid.

Silicon surfacted @on)ionic Sul!honated or sul!hated oide Chlorine castor oil

Arti*cial waes and !re!ared waes

Casein caseinates and other Casein derivatives casein glues.

En=ymes !re!ared en=ymes not elsewhere s!eci*ed or included

Glycosides natural or re!roduced &y synthesis and their salts ethers esters and otherderivatives

Vegeta&le al:aloids natural or re!roduced &y synthesis and their salts ethers estersand other derivatives

"anning etracts of vegeta&le origin tannins and their salts ethers esters and otherderivatives ecluding catechu or gam&iar

Synthetic organic tanning su&stances inorganic tanning su&stances tanning!re!arations whether or not containing natural tanning su&stances en=ymatic!re!arations for !re)tanning ecluding catechu or gam&iar

Colouring matter of vegeta&le or animal origin 4including dyeing etracts &ut ecludinganimal &lac:5 whether or not chemically de*ned !re!arations &ased on colouring matteror vegeta&le or animal origin ecluding catechu or gam&iar

Synthetic organic colouring matter whether or not chemically de*ned !re!arations

&ased on synthetic organic colouring matter synthetic organic !roducts of a :ind used as>uorescent &rightening agents or as lumino!hores whether or not chemically de*nedecluding catechu or gam&iar

Pigments Inorganic !roducts of :ind used as lumino!hores Dltramarine and!re!arations Lith!hone and other !igments and !re!arations &ased on =in: sul!hide

Pigments 4including metallic !owders and >a:es5 dis!ersed in non)a9ueous media inli9uid or !aste form of a :ind used in the manufacture of !aints 4including enamels5stam!ing foils dyes and other colouring matter !ut u! in forms 4for eam!le &alesta&lets and the li:e5 or small !ac:ings 4for eam!le sachets or &ottles of li9uid5 of a :indused for domestic or la&oratory !ur!oses.

Chemical !re!arations for !hotogra!hic uses 4other than varnishes glues adhesives andsimilar !re!arations5



Gums and tur!entine oil

osin and resin acids and derivatives thereofO rosin s!irit and rosin oils run gums.

Insecticides fungicides her&icides weedicides and !esticides of technical grade.

Sodium !enta chloro!henate

educers and &lan:et wash



Amino)resins !oly!henylene oide !henolic resins and !olyurethanes in !rimary forms

Silicones in !rimary forms

Ion)echangers &ased on !olymers of heading @os. ,3.(# to ,3.#, in !rimary forms

Self adhesive !lates sheets *lm foil ta!e stri! of !lastic whether or not in rolls.

"hermocol

eclaimed ru&&er in !rimary forms or in !lates sheets or stri!

Pa!er !rinted la&els and !a!er&oard !rinted la&els.

Pa!er self adhesive ta!e and !rinted wra!!ers used for !ac:ing.

Polyester teturised yarn

Rarn of Polyesters !artially oriented

Petroleum resins coumarone)indene resins !olyter!enes !olysul!hides !olysul!honesand other !roducts not elsewhere s!eci*ed or included in !rimary forms

Cellulose and its chemical derivatives and cellulose ethers not elsewhere s!eci*ed orincluded in !rimary forms

@atural !olymers 4for eam!le alginic acid5 and modi*ed natural !olymers 4for eam!lehardened !roteins chemical derivatives of natural ru&&er5 not elsewhere s!eci*ed orincluded in !rimary forms

6ther !lates sheets *lm foil and.stri! of !lastics non)cellular whether lac9uered ormetallised or luminated su!!orted or similarly com&ined with other materials or not

Articles for the conveyance or !ac:ing of goods of !lastics sto!!ers lids ca!s and otherclosures of !lastics &ut not including)4a5 insulated wares4&5 &ags of the ty!e which are used for !ac:ing of goods at the time of sale for theconvenience of the customer including carry &ags

@atural u&&er &alata gutta !ercha Guayule chicle and similar natural gums in!rimary forms or in !lates sheets or stri!s

Synthetic ru&&er and factice derived from oils in !rimary forms or in !lates sheets orstri! mitures of any !roduct of heading @o. 0(.(# with any !roduct of this heading in!rimary forms or in !lates sheets or stri!

Com!ounded ru&&er unvulcanised in !rimary forms or in !lates sheets or stri! otherthan the forms and articles of unvulcanised ru&&er

-echanical wood !ul! chemical wood !ul! semi)chemical wood !ul! and !ul!s of other*&rous cellulosic materials

Cartons 4including >attened or folded cartons5&oes 4 including >attened or folded&oes5 cases &ags and other !ac:ing containers of !a!er !a!er&oard whether inassem&led or unassem&led condition.

Sac:s and &ags of a :ind used for the !ac:ing of goods of 7ute or of other tetile &ast*&res

Car&oys &ottles 7ars !hials of glass of a :ind used for the !ac:ing goods sto!!ers lidsand other closures of glassO



8erro alloys

Polymer of Styrene)!olystyrene or E!anda&le Polystyrene.

ateroor stone forshar!ening car!entersK instruments tile !olishing &loc:s and ru&&ing &ric:s



Ji!



SCHED!E """

!ist o& Capital (oods to 5e inserted in the Schedule """ o& the DVAT Act Taxa5le at

Plant and machinery that is to say)

4i5 -achinery for tea industry

4ii5 -achinery for food and food !rocessing industries including >our mill

4iii5 -achinery for sugar mill

4iv5 -achinery for &everages to&acco and to&acco !roducts industries

4v5 -achinery for 7ute hem! mesta tetiles industries

4vi5 -achinery for tetile industries including hosiery other than 7ute

4vii5 -achinery for engineering industries

4viii5 -achinery for !aint industry

4i5 -achinery for furniture and wood !roducts industries

45 -achinery for !a!er and !a!er !roducts and !rinting !u&lishing and allied industries

4i5 -achinery for leather and fur !roduct industries

4ii5 u&&er !lastic !etroleum and coal !roduct industry machinery

4iii5 -achinery for chemical and chemical !roducts

4iv5 -achinery for &asic metal and alloys industries

4v5 -achinery for non)metallic mineral !roduct and industries

4vi5 -achinery for construction wor:s

4vii5 "rans!ort e9ui!ment and motor !arts manufacturing machinery

4viii5 -ining machinery

4i5 Pac:aging machinery

45 8oundry machinery

4i5 Agricultural machinery other than those mentioned elsewhere in any other Schedule

4ii5 aste treatment !lant and !ollution control e9ui!ment manufacturing machinery

4iii5 -achinery for !rinting industry

4iv5 -achinery for iron and steel industry

4v5 -achinery for refrigeration and cooling towers including air conditioners

4vi5 Cooling towers


69/136



SCHED!E "V

#See section 4%

!ist o& (oods Taxa5le at 20

Sr. No. C)**)D"T+

#

4i5 @a!htha

4ii5 Lu&ricants

4iii5 8urnace 6il

4iv5-iture and com&ination of a&ove !roducts

' Li9uor 48oreign and Indian -ade 8oreign Li9uor5.

, Country Li9uor.

0 @arcotics 4Bhaang5.

% -olasses.

/ ecti*ed S!irit.1 Lottery "ic:ets.

2 Bra:e 8luid.

3

#( Aerated rin:s

## atches costing a&ove ru!ees *ve thousand.

#' Petrol 4-otor S!irit5

#, iesel 4igh S!eed iesel Su!er Light iesel 6il Light iesel 6il5

#0

Petroleum Products Tother than Petrol 4-otor S!irit5 iesel Aviation "ur&ine

8uel Li9uid!etroleum gas !i!ed natural gas Com!ressed @atural Gas a and ?eroseneU such as

"o&acco and Gut:a ece!t unmanufactured to&acco &idis to&acco used inthe manufactured of &idis and hoo:a to&acco.

Aviation "ur&ine 8uel 4A"85



:ate

'($ D!dated via @6"I8ICA"I6@ @o. 8.,4#(5



.)ated #%th Huly '(#%


73/136

www.allindiavat.com

Sr. No. Descri

#

4a5

4&5

4c5

4d5

ANNE

4&5

4'5 4a5

4&

4c

4d

4f5

4g

4h

4i5

475

4:

Su&7ecrun canthe me

E!lan!ersonsu&ordi

4#5 4a5access

4ea


74/136

www.allindiavat.com

4l5

415 Cig

435 Bin

4#(5 All

4&5

4c5

4d5

4#'5 Pic

4#,5 Iro

4#05 4a5

4&

4#/5 Le

4#15 8u

4''5 8ir

4',5 Lif

4'05 4a5

4&

4'%5 Ca

4'/5 e

4'15Ivo

4'25 All

4'35 Sa

4,(5 -e

4,#5 Sil

4,'5 -u

4,,5 Sy

4,5 "eleecludi

405 Cins!are !

4%5 8oreaccess

4/5 All athereof

425 "y!tele)!rithereof.

4##54a5and mi

4#%5 Cotooth!a

!lastic

Dtensil

domest


75/136

www.allindiavat.com

4,05 S!

4,%5 Ad

4,/5 6

4,15 Ae

4,25 All

4,35 Pai

40(5 Pa40#5 All

40'5 Lu

40,5 Im

' ama:!hotosin!ut ta


76/136

www.allindiavat.com

SCHED!E V

#See section $%

!ist o& dealers exe'pted &ro' pa/in tax on sale o& oods

tion o& the dealer

"he canteens shall sell the goodsO

4i5 eclusively to mem&ers of the Armed 8orces or

:E

otor cycles motor cycle com&inations motor scooters motoretts two wheelers and three wh

efrigerators of the ca!acity a&ove #1( litres.

5 Air)conditioning and other cooling a!!liances and a!!aratus ecluding air coolers and water c

5 All :ind of coo:ing a!!liances coo:ing ranges microwave ovens and grilles

5 Vaccum cleaners electrical and electronic air !uri*ers and dish washers.

ashing machines

5 oom air convectors and air circulators

5 Voltage sta&ili=ers inverters and transformers

"ransmission towers

Electronic toys and games

5 Video C and V Players

to the conditions s!eci*ed hereinunder sales made &y the Canteen Stores e!artment to egteens or canteen contractors a!!roved &y the Government of India 4hereinafter referred to as K

&ers of the Armed 8orces or &y the canteens to the mem&ers of the Armed 8orces

4ii5 &oth to mem&ers of the Armed 8orces and to other !ersons 4&ut not eclusively to other !!rovided that such canteens are registered under the Act and their registration num&er nammentioned in the &ill or cash memorandum.

"he sale &y the canteen in res!ect of which eem!tion under the 8ifth Schedule a&ove referredshall &e of goods o&tained from the Canteen Stores e!artment the sale !rice of which is *e

-aster General Army ead9uarters @ew elhi.

here any goods are !urchased &y the Canteen Stores e!artment or a canteen for which a resought under the !rovisions of section 0# of the Act and are utili=ed &y it otherwise than &y waelhi the !rice of the goods so !urchased shall &e included in its taa&le turnover.

"he eem!tion of ta will &e availa&le for the sale of goods other than those mentioned at annresale in elhi and turn over of sales on account of sale of goods mentioned in the Anneure &included in its taa&le turnover.

tion 8or the !ur!ose of this clause the e!ression N-em&ers of the Armed 8orcesN shall includeel and war)widows identi*ed as such &y the -inistry of efence


77/136


78/136

www.allindiavat.com

r: !lugs.

hesives.

ygen and Gases.

ronautics including aero!lanes ground e9ui!ments their accessories and !arts.

ty!es of sanitary goods sanitary wares and *ttings.

nts and colours.

-asala and Gut:ha. :inds of !reserved food articles when sold in sealed containers.

ricants including all :inds of non !etroleum lu&ricants.

orted Vanas!ati.

ishna -ission ama:rishna Ashram -arg @ew elhi )##((%% 4only for sale of cassettes Cs a !re!ared &y the mission5 su&7ect to the condition that ) the ama:rishna -ission shall not &e e credit on the !urchases made &y it


79/136

1.

07179892002

07709895445

07089892003

07969892004

07789892006

07699892007

07519892009

07429892010

07339892011

07249892012

07979892241

0715989201

07949892015

07619895446

07859892016

07839892221

07819892232

07769892017

07679892018

07589892019

52[Diplomatic Missions/Consulates of Countries and nternational !r"ani#ations listed $elo% and tPART A – LIST OF EMBASSIES

55[Sl.No.]

RegistrationNo.TIN

E!"ass# Na!e

*+1 *f"&anistan

A&2 *l$ania ,epu$lic of

A&' *l"eria

A&( *n"ola

A&5 *r"entina

A&) *rmenia

A&* *ustralia

A&+ *ustria

A&, *#er$ai-an

A&1- .an"lades& cept a on &otel $ills restaurant $ills and$ on personal purc&ases $( diplomats of lo15t0 l#3 2-15

A&11 .a&rain

A&12 .elarus

A&1' .el"ium

A&1( .enin ,epu$lic of

A&15 .&utan

A&1) .osnia er#e"oina

A&1* .ots%ana

A&1+ .ra#il

A&1, .runei Darussalam

A&2- .ul"aria


80/136


81/136

07369892043

07279892044

07189892045

07829891984

07259895450

07349895449

07619892051

07439892053

07259892055

07539892289

07069892305

07169892056

07689892061

diplomatic officers)

A&(' t&iopia

A&(( inland

A&(5 rance a !fficial purc&ases of t&e m$ass( / Consulates >enereads of Mission/'ost?i emption/,efund of ;*: %ill $e allo%ed onl( on purc&functional office e@uipments stationer( telep&one "as el&ouse&old items for t&e residence of t&e ead of Mission/ii emption/ ,efund %ill not $e allo%ed on repair and mt&e la" car official e&icle of t&e *m$assador/ Consul >eneraliii t&e minimum inoice alue per purc&ase per dealeemption/ refund of ;*: %ill $e 9500 per inoice)$ 'ersonal purc&ases of t&e diplomatic leel officers ot&'osti emption/ ,efund of ;*: %ill $e allo%ed onl( on purc&ii :&e minimum inoice alue per purc&ase per dealer for9500 per inoice)

A&() >eor"ia

A&(* >a$on ,epu$lic of or official purc&ases of >a$on in Ae% Del&i)

A&(+ >am$ia ,epu$lic of

A&(, >erman( i :&e minimum inoice alue per purc&ase per dealer forrespect of t&e m$ass(/Consulates and Diplomats %ill $eii n respect of personal purc&ases of diplomats t&e mai%ill $e 33600 ecludin" ;*: on purc&ases of e&iclesiii emption/refund of ;*: %ill not $e aaila$le in respecproducts)

A&5- >&ana

A&51 >reece

A&52 >uinea ,epu$lic of

A&5' >uatemala ,epu$lic of

A&5( >u(ana

A&55 un"ar(


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07149892067

07059892068

07849892070

07579892073

07399892075

07309892076

07129892078

07829892081

07739892082

07649892083

07469892085

07289892087

07109892089

07899892091

07809892092

07629892094

07449892096

07669891975

07359892097

A&5) ol( =ee

A&5* celand

A&5+ ndonesia

A&5, ran

A&)- ra@

A&)1 reland

A&)2 srael

A&)' tal(

A&)( apan

A&)5 ordan

A&)) a#a&stan

A&)* en(a

A&)+ orea+,epu$lic of

A&), orea D)'),

A&*- u%ait

A&*1 (r"&(# ,epu$lic of

A&*2


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07579891976

07649891986

07269892098

07179892099

07369892237

07169895451

07089892100

07969892101

07879892102

07789892103

07699892104

07609892105

07519892106

07429892107

07339892108

07719892287

07249892109

07159892110

07069892111

07859892113

07679892115

07569892224

07639892234

07589892116

07499892117

07229892120

A&*+ Macedonia ,epu$lic of

A&*, Mada"ascar ,epu$lic of

A&+- Mala(sia

A&+1 Maldies

A&+2 Malta

A&+' Mali ,epu$lic of

A&+( Mauritius

A&+5 Meico

A&+) Mon"olia

A&+* Morocco

A&++ Mo#am$i@ue

A&+, M(anmar

A&,- Aami$ia

A&,1 Aepal

A&,2 Aet&erlands

A&,' Ai"er ,epu$lic of emption/refund for its official purc&ases)

A&,( Ai"eria

A&,5 Aor%a(

A&,) !man

A&,* 'alestine

A&,+ 'anama

A&,, 'apua Ae% >uinea

A&1-- 'ara"ua(

A&1-1 '&ilippines

A&1-2 'oland

A&1-' 'ortu"al ?*ini'u' inoice alue per purchas6000- and a5oe.@


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07049892122

07839892124

07659892126

07569892127

07479892128

07299892130

07809892286

07209892131

07119892132

07029892133

07909892134

07819892135

07729892136

07639892137

07549892138

07079895452

07459892139

07369892140

07279892141

07189892142

07389892226

A&1-( Eatar

A&1-5 ,omania

A&1-) ,%anda

A&1-* =audi *ra$ia

A&1-+ =ene"al

A&1-, =er$ia Montene"ro

A&11- =e(c&elles ,epu$lic of

A&111 =in"apore i emption/refund of ;*: %ill $e "ranted for purc&aCommissioner/Consulate>eneral/Consulate)ii :&e facilit( of eemption/refund of ;*: on "oods ot&er"as %it&dra%n for purc&ases made

for personal use of diplomats)

A&112 =loa ,epu$lic

A&11' =loenia

A&11( =omalia

A&115 =out& *frica cept purc&ases made $( diplomats/ international offi

A&11) =pain

A&11* =ri


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07219891980

07889892145

07799892146

07709892147

07299892227

07619892148

07529892149

07349892151

07259892152

07169892153

07079892154

07689892158

07599892159

07509892160

07419892161

07329892162

07239892163

07389914051

07809100000

07829946498

A&125 :aipei conomicCultural Centre:CC

A&12) :a-iistan ,epu$lic of

A&12* :&ailand

A&12+ :o"o ,epu$lic of

A&12, :rinidad :o$a"o

A&1'- :unisia

A&1'1 :ure(

A&1'2 :urmenistan

A&1'' F"anda

A&1'( Fraine

A&1'5 Fnited *ra$ mirates

A&1') Fnited in"dom

A&1'* Fru"ua(

A&1'+ F=*

A&1', F#$eistan

A&1(- ;ene#uela

A&1(1 ;ietnam

A&1(2 Bemen

A&1(' Gam$ia

A&1(( Gim$a$%e

5'[A&1(5 i"& Commission of t&e,epu$lic of Mala%iH

5*[*+146 m$ass( of t&e,ussian ederationH

58[*+147 ,epu$lic of


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07849892167

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07269892195

07179892196

07089892197

07969892198

07699892201

07609892202

07519892203

07429892204

07249892206

07159892207

07069892208

07949892209

07859892210

07679892212

07589892213

07499892214

07319892216

5)[Sl.No.]

RegistrationNo.TIN

Organisation Na!e

.+1 *sian Deelopment .an *D.

B&2 ood and *"ricultural !r"ani#ation of t&e Fnited Aations I *!

B&' nternational '

B&1- Fnited Aations 'opulation und FA'*

B&11 Jorld ealt& !r"ani#ation J!

B&12 nternational Centre for >enetic n"ineerin" and:ec&nolo"(

C>.

B&1' uropean Fnion

B&1(


87/136

07229892217

07139892218

07049892219

07929892220

07109891992

07309891979

07559891987

07899892285

07449892290

7959895453

07899915468

B&21 Jorld ood 'ro"ramme

B&22 *sian 'acific Centre for :ransfer of :ec&nolo"(

B&2' nternational Committee of ,ed Cross C,C

B&2( nternational Corps ,esearc& nstitute for t&e =emi+*rid:ropics C,=*:

B&25 Common%ealt& ducation Media Centre for *siaCMC*

B&2) =out& *sian Fniersit( Ae% Del&i %&ic& includes itspro-ect office

!, ;*: ee

B&2* >lo$al Deelopment Aet%or >DA n respect of it

B&2+ =out& *sia ,e"ional Dele"ation of nternationalederation of ,ed Crossand ,ed Crescent =ocieties in Ae% Del&i

n respect of of

B&2, .orlau" nstitute of =out& *sia .=* Ae% Del&i

B&'- Fnited Aation conomic and =ocial Commission for *siaand t&e 'acific FA=C*'+==J* Ae% Del&i

5([B&'1 Ma&atma >and&i nstitute of ducation for 'eace and=ustaina$le Deelopment M>' in Ae% Del&i)H

urt&er t&e sale price of t&e "oods purc&ased $( t&e m$ass(/!r"anisations/ @ualified persons from a re"istereunless specified a"ainst an( of t&e m$ass(/!r"anisation)H

')[2. Canteen =tores Department C=D of t&e Ministr( of Defence >oernment of ndia for purc&ase of "oods ot&erANNE9:RE1) a Motor ;e&icles includin" c&assis of motor e&icles and motor $odies $ut not includin" tractors t(res tu$e

$ Motor c(cles motor c(cle com$inations motor scooters motoretts t%o %&eelers and t&ree %&eelers)

2) a ,efri"erators of t&e capacit( a$oe 170 litres)

$ *ir+conditionin" and ot&er coolin" appliances and apparatus ecludin" air coolers and %ater coolers)

c *ll ind of cooin" appliances cooin" ran"es micro%ae oens and "rilles)

d ;accum cleaners electrical and electronic air purifiers and dis& %as&ers)

e :eleision sets ideo cassette recorders ideo cassette pla(ers CD pla(ers &ome t&eatres ideo camera and

cameras of alue eceedin" 250)

f Jas&in" mac&ines)

" ,oom air conectors and air circulators)


88/136

& ;olta"e sta$ili#ers inerters and transformers)

i :ransmission to%ers)

- lectronic to(s and "ames)

;ideo CD and D;D 'la(ers)

l *C=, Conductors)

3) :elecommunication e@uipments includin" telep&ones tele+printers %ireless e@uipment and fa mac&ines $ut eclu

4) Cinemato"rap&ic e@uipments includin" cameras pro-ectors and sound recordin" and reproducin" e@uipment and spare p

5) orei"n made %atc&es electrical time s%itc&es and mec&anical timers and component parts spare part and accessories

6) *ll arms includin" rifles reolers pistols and ammunition for t&e same and component parts and accessories t&ereof $ut

7) Ci"arette cases and li"&ters)

8) :(pe%riters ta$ulatin" calculatin" cas& re"isterin" indein" card punc&in" franin" and addressin" mac&ines tele+print

9) .inoculars telescopes and opera "lasses and component parts spare parts and accessories t&ereof)

10) *ll t(pe of cutler( includin" nies fors and spoons)

11)a *ll "oods made of "lass includin" "lass%are $ut not includin" "lass and $an"les optical lenses "lass tum$

$ Ftensils itc&en%are and ta$le%are made of "lass or c&ine cla()

c >la#ed eart&en%are)

d C&ina%are includin" croer()

12) 'icnic set sold as a sin"le unit)

13) ron and steel safes and almira&s) 14)a


89/136

(.

23) ems)34) =par plu"s)35) *d&esies)36) !("en and >ases)37) *eronautics includin" aeroplanes "round e@uipments t&eir accessories and parts)38) *ll t(pes of sanitar( "oods sanitar( %ares and fittin"s)39) 'aints and colours)40) 'an Masala and >ut&a)41) *ll inds of presered food articles %&en sold in sealed containers)42)


90/136

1) ++53---

2) 232+3--

3) 1*-3---

4) '5-3---

5) 15-3---

6) ),3'--

2'[5. Confederation of ndian industr( Del&i is respect of purc&ase as per follo%in" details for a period from 16 t& *u"=u$-ects to t&e condition t&at t&ese items are not sold and are used in t&e relief %or for t&e ictims of flas& floo$ERTIFI$ATECertified t&at "oods coered $i inoices/$ills cas& memos dealer+%ise details mentioned $elo% %&ic& %ere

S No. Ite! 6es;ri


91/136

8)

'*[) ;ieananda endra Del&i .ranc& in respect of pa(ments made for its construction pro-ect at C&ana(a 'uri *ssociates C&attarpur Ae% Del&i for t&eir contracts re"ardin" electrical %ors durin" t&e period 01)04)2005 to 3

'([7) Constitution Clu$ *.+97 =&a&-a&an ,oad Ae% Del&i in respect of purc&ases meant for its renoation

Del&i Metro ,ail Corporation DM,C for carr(in" out its Mass ,apid :ransport =(stem M,:= pro-ect in Del&i

'+[9) C&etanala(a 9+10 .&ai ;ir =in"& Mar" Ae% Del&i I 110001 in respect of 'urc&ases costin" upto a maimum

'-[10) iran Aadar Museum of *rt AM* 145 D


92/136


93/136

eir Diplomats/nternational !fficers

utilit( $ills in respect of $ot& officialcall( manufactured "oods petrol di


94/136

emption/refund of ;*: in respect

ods ecept food items $( it and


95/136

l C&ancer( and ,esidence of

se of office furniture e&iclesctricit( %ater internet fuel and

ead of 'ostintenance of e&icles ot&er t&an

r for

er t&an ead of Mission/ead of

ase of e&icles)eemption/refund of ;*: %ill $e

eemption/ refund of ;*: in5600)imum limit for eemption/refundper inancial Bear)t of food stuff and to$acco


96/136

t&e restriction t&at t&e minimum

ta)items drins and meals)


97/136

should 5e :s.


98/136

ses for official use of i"&

&an %ater electricit( and cooin"

cers for personal use


99/136


100/136

on%ition


101/136

ption/refund on official purc&ases a

official purc&ase in Ae% Del&i and

ficial purc&ases)

d dealer a"ainst eac& sin"le ta in

t&an t&ose mentioned at *nneure

s accessories component parts an


102/136

din" mo$ile p&one &andsets)

arts component parts and accessor

&ereof)

not includin" 12 $ore s&ot+"un amm

rs duplicatin" mac&ines and p&oto

lers and mirrors)

toot& po%der and umum)

or ot&er s(nt&etic foam)

d plant utensils itc&en %ares and

"oods &ain" maimum retail price


103/136

es Department C=D s&all claim t&

H


104/136

st 2010 to 30t& !cto$er 2010 ?+s in


105/136

e% Del&i to M/s ;)) Constructions1)12)2006)]]

and up+"radation)

in respect of purc&ases made $( it t

of sit( fie la& rupees for its pro-e

Court Mall =aet Ae% Del&i+11001M* s&all $e so restricted as to &aee art %or s&all $e accessi$le to t&epartment of t&e refund amount recrs %&ic& contains t&e openin" ine financial (ear) =uc& return s&all $

t a Certificate to t&e Department rel$ERTIFI$ATE

( t&e iran Aadar Museum of *rtsin t&e museum for "eneral

6ES$RIPTION OF 8OO6S P:

*mount ;*:

paid ,s)


106/136


107/136

in respect of 'urc&ases made $( t&em for official or personal use)

$on%ition

urc&ases of t&e Mission/ 'osts and personal purc&ases of diplomats)esel and ot&er fuel) O!itte% /ro! 1)t0 l#32-15 4i%e NOTIFI$ATION No. F.'1-Fin.Re4.&12-15&1)6S7I5() .&6ate%


108/136


109/136


110/136


111/136

"nserted ide N)T"8"CAT")N No. 8.#4%


112/136


113/136

Inserted Vide Notifcation No. No.F.5(54)/Policy/VAT/2013/PF/5!"#0 dated 02"01


114/136


115/136

nd 'ersonal purc&ases of its nternationall( recruited officers)

personal purc&ases of its internationall( recruited officials

ice/retail inoice s&ould eceed rupees fie t&ousand ecludin" ta paid if an( or suc& ot&er amount as ma( $e notified or

elo% for resale in Del&i)

spare parts of motor e&icles)


116/136

ies re@uired for use t&ere%it& and lenses films and cinema car$ons)

unition)

cop(in" mac&ines component parts spare parts and accessories t&ereof)

ta$le %ares made up of stainless steel)

inclusie of all taes up to t%o &undred rupees per item)


117/136

e refund K 8)5 paise per rupee of input ta for t&e said items)H


118/136

&in" of certificate in t&e follo%in" format ?+

ndian ndustr( Del&i durin" t&e period from 16 t& *u"ust 2010 to 30t& !cto$er

A!ontRs.


119/136


120/136

:otal ;*: ,s) =i"nature of t&e Director / *ut&orised =i"nator( of AM

Date?


121/136


122/136


123/136


124/136


125/136

0


126/136


127/136

"15


128/136


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130/136


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H



Sr. No.

#

'

,


136/136

SCHED!E V""

#See section 6%

!ist o& non-credita5le oods

Description o& the dealer

4ii5 8uels in the form of !etrol diesel :erosene LPG C@G P@G and coal

4iii5 Conventional clothing and footwear clothing fa&rics

4iv5 8ood for human consum!tion

4v5 Beverages for human consum!tion

4viii5 "o&acco in any form and to&acco !roducts.

45 Elevators 4lifts5

4i5 Com!uters other than those used for the !ur!ose in normal &usiness

4 iii5 G d f l ti f ift

Su&7ect to clauses ' and , of this Schedule the following goods shall &e Nnon)credita&le goods

!ur!oses of this ActO4i5 All automo&iles including commercial vehicles and two and three wheelers and s!are !artsand maintenance and tyres and tu&es thereof

4vi5 Goods designed and used !redominantly for the !rovision of entertainment including telereceivers video cassette !layers radios stereo systems audio cassette !layer C !layers Vcom!uter game consoles and com!uter games cameras of any :ind

4vii5 Air conditioners ari conditioning !lants or units other than those used for -anufacturing !air coolers fans and air circulatorsN and

4i5 6Mce e9ui!ments furniture car!ets stationery items advertisements and !u&licity matesanitation e9ui!ments *tures including electrical 8itures and *ttings generators and electriinstallation

4ii5 All :inds of cranes earthmovers HCB ecavators road rollers concrete miing machines asimilar machineries

schedules delhi

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