Schedule 1 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

THE FIRST SCHEDULE

[Notification No. F.4(52)/99-Fin.(G)(i) dated 15.01.2000 and Notification No. F.4(52)/99-Fin.(G)(ii) dated 15.01.2000 w.e.f. 16.01.2000,

as amended from time to time]

S.N. Name of the goods

1.

Motor vhicles including chassis of motor vehicles and motor bodies, but not including tractors, tyres, tubes, accessories, component parts and spare parts of motor vehicles
1[***]

1-A.

2[Motor cycles, motor cycle combinations, motor scooters, motorettes, two wheelers and three wheelers]

2.

(a)

Refrigerators.

(b)

Air-conditioning and other cooling appliances and apparatus including room coolers and water coolers

(c)

All kind of cooking appliances, cooking ranges, microwve ovens and grills

(d)

Vacuum cleaners, electrical and electronic air purifiers and dish washers

(e)

Television sets 3[***], video cassette recorders, video cassette players, CD players, home-theaters and video camera

(f)

Washing machines

(g)

4[Room Air Convectors] and air circulators

(h)

Voltage stablizers, 5[6(***), Incerters] and transformers

(i)

Transmission towers, 7[***]

(j)

Electronic toys and games 8[***]

(k)

9[Video-CD and CVD players]

(l)

10[ACSR Conductors]

3.

Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machines 11[but excluding mobile phone hand sets]

4.

Cinematographic equipments including cameras projectors and sound recording and reproducing equipments and spare partas, component parts and accessories required for use therewith and lenses, films and cinema carbons

5.

All clocks, time pieces, watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof

6.

All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof

7.

Cigarette eases and lighters

8.

Typewriters, tabulating, calculating cash registeing, indexing, card punching, franking and addressing machines, tele-printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof

9.

Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof

10.

All type of cutlery including knives, forks and spoons

1112.
a.

All goods made of glass including glassware, but not including glass bangles and optical lenses.

b.

Utensils, kitchenware and tableware made of glass or china clay.

c.

Glazed earthenware.

d.

Chinaware including crockery

12.

Vacuum flask of all kind (including thermos, thermic jugs, ice buckets or boxes urns and other domestic receptacles to keep food or beverages hot or cold) and refills therof

13.

Picnic set sold as a single unit

14.

Iron and steel safes and almirahs

15.
(a)

Light Diesel oil/high speed Diesel

(b)

Kerosene oil sold through modes other than fair price shops

16.

Cosmetics, perfumery and toilet goods including soaps, shampoos, and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum

17.

Leather goods, excepting footwear, belts and sports articles made of leather

18.

Furniture including iron and steel and moulded furniture, but excluding wooden furniture

19.

Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber, or plastic foam or other synthetic foam

20.

Furs and skins with fur and articles made therefrom including garments made therof

21.

Articles made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant, Utensils, kitchenwares and Table wares made up of stainless steel

22.

Plastic, PVC, celluliod, bakelite and rubber goods and goods made of similar other substances, but not including domestic goods having maximum retail price inclusive of all taxes upto two hundred rupees per item

23.

Fireworks including coloured matches

24.

Lifts and elevators of all kinds

2513.
a.

All types of glazed of glazed & vitrum tiles, mosaic tiles and ceramic tiles.

b.

All types of laminated sheets such as Sunmica Formica etc

26.

Carpets of all kinds

27.

Weatherproofing compounds

28.

Ivory articles

29. 14[***]
30.

All kinds of marble, granite and their tiles

31.

Sandalwood and Oil thereof

32. 15[***]
33.

Meat, Fish, fruits and Vegetables when sold in preserved form

34.

Silk and garments made of silk, 16[***]

35.

Musical Instruments

36.

Synthetic Gems

37.

Spark Plugs

38.

Adhesives

39. 17[***]
40.

Oxygen and Gases

41.

Aeronautics, including aeroplanes, ground equipments, their accessories and parts

42.18 [***]
43.19

All tupes of Sanitary goods, Sanitary wares and fittings

44.20 Paints and Colours
45. 21[***]
46.22 Pan Masala and Gutkha
47.23 All kinds of preserved food articles when sold in sealed containers
48.24 Lubricants including all kinds of non petroleum lubricants
49.25 Imported Vanaspati
1

Omitted vide Notification No.F.4(52)/99-Fin(G)/47 dt. 12.5.2000 w.e.f. 15.5.2000; earlier inserted vide Notification No. F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f. january 25,2000 and read as: Explanation-Motor vehicles shall include motor cycles, motor cycle combination, motor scooters, motorettes, two-wheelers and three wheelers.

2

Inserted vide Notification No. F.4(52)/99-Fin(G)/47 dt. 12.5.2000 w.e.f. 15.5.2000

3

Omitted vide Notification No.F.4/8/2000 Fin.(E-1)(i)/564 dt. 22.8.2000 w.e.f. 22.8.2000 earlier inserted w.e.f. April 1, 2000 and read as: “but not including black and white television sets.”

4

Substituted for “Fan” vide Notification No. F.4(52)/99-Fin.(G)/1576 dt. 24.01.2000 w.e.f. 25.01.2000.

5

Inserted vide Notification No. F.4(52)/99-Fin(G)/1576 dt. 24.01.2000 w.e.f. 25.01.2000.

6

Omitted the words “Un-interrupted Power Supply” vide Notification No.F.101(69)/2001-FIN.(A/Cs)/2271/78 dated 31st August 2001 w.e.f. of 1st September 20001.

7

Words “Transmission wires” , ACSR conductors and cables” omitted vide Notification No.F.4(52)/99-Fin.(G)/1576 dated 24.01.2000 w.e.f January 25,2000.

8

Omitted vide Notification No. F.4/8/2000 Fin(E-1)(i)/564 dt. 22.8.2000 w.e.f 22.8.2000 earliar inserted w.e.f. 16.1.2000 and read as: “having maximum retail price greater than or equal to [two hundred fifty rupees] per piece excluding manufactured indigenously”. Earlier rupees “two hundreds” were substituted with “two hundred fifty rupees per piece” vide Notification No. F.4(75)/99-Fin.(G) dated 31.03.2000 w.e.f. 01.03.2000.

9

Inserted vide Notification No. F.4(52)/99-Fin(G)/1576 dt. 24.01.2000 w.e.f. 25.01.2000.

10

Inserted vide Notification No. F.4/8/2000 Fin.(E-1)(i)/564 dt.22.8.2000.

11

Inserted vide No. F.101(112)/2002-Fin.(A/Cs)/(vi)/318-27 dt. 24.4.2002 w.e.f. 24.4.2002.

12

Substituted for “All goods made of glass, including glassware, but not including glass bangles, utensils, kitchenware and table ware made of glass” vide Notification No. F.4(52)/99-Fin.(G)/1576 dated 24.01.2000 w.e.f. January 25, 2000.

13

Substituted for “All types of glazed and vitrum tiles mosaic tiles, laminated sheets like Suncica, Formica etc. “”vide Notification No. F.4(52)/99-Fin.(G)/1576 dt. 24.1.2000 w.e.f. 25.1.2000.

14

Words “Aerated drinks” omitted vide No. F.4(75)/99-Fin.(G) dt. 31.03.2000 w.e.f. 1.4.2000.

15

Words “Dry Fruits including roasted and fried” omitted vide Notification No. F.4(52)/99-Fin.(G)/1576 dated 24.01.2000 w.e.f. January 25, 2000.

16

Words “Silk fabrics” omitted vide No. F.4(75)/99-Fin.(G) dt. 31.03.2000 w.e.f. 1.4.2000.

17

Words “Asphaltic Roofing” omitted vide No. F.4(52)/99-Fin.(G)/1576 dt. 24.1.2000 w.e.f. 25.1.2000.

18

The words “Imported toys of all kinds” inserted vide Notification No. F.4(52)/99-Fin.(G)/1576 dated 24.01.2000 w.e.f. January 25, 2000 and later omitted vide Notification No.F.101(88)/2001-Fin(a/cs)3108-16 dated 25th October 2001.

19

Inserted vide Notification No. F.4(52)/99-Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.

10

Inserted vide Notification No. F.4(52)/99-Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.

21

Words “Tyres and tubes of all kinds” omitted vide Notification No. F.4(75)/99-Fin.(G) dt. 31.3.2000. w.e.f. 1.4.2000; earlier inserted vide No. F.4(52)/99-Fin.(G)/1576 dt. 24.1.2000 w.e.f. 25.1.2000.

22

Inserted vide Notification No. F.4(75)/99-Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.

23

Inserted vide Notification No. F.4/8/2000 Fin.(E-1)/564 dated 22.8.2000 w.e.f. 22.8.2000.

24

Inserted vide No. F.101(112)/2002-Fin.(A/Cs)/(vi)/318-27 dt. 24.4.2002 w.e.f. 24.4.2002.

25

Inserted vide No. F.101(112)/2002-Fin.(A/Cs)/(vi)/318-27 dt. 24.4.2002 w.e.f. 24.4.2002.

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