Schedule 2 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

THE SECOND SCHEDULE

[Notification No. F.4(52)/99-Fin.(G)/1519 dated 15.01.2000 and Notification No. F.4(52)/99-Fin.(G)(iv) dated 15.01.2000 w.e.f. 16.01.2000, as amended from time to time]

S.N. Name of the goods

1.

Coal including coke in all its forms

2.

Cotton as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956)

3.

Iron and steels as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956)

4.

Jute as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956) 1 [and jute products]

5.

Oil seeds as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956)

6.

Hides and skins, whether in a raw or dressed state

7.

Cotton yarn, but not including cotton yarn waste, as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956)

8.

Crude oil as defined u/s 14 of Central Sales Tax Act, 1956 (74 of 1956)

9.

Imported sugar in all forms

10.

Imported textiles and fabrics in all forms

11.

All kinds of edible oils, hydrogenated vegetable oil 2 [(vanaspati ghee but not including imported Vanaspati)] and gingili oil

12.

Vegetable solvent oils and Bran oil

13.

Vegetables,fruits, fish and meat not covered by any other entry in any other schedules appended to the Delhi Sales Tax Act 1975

14.

kerosene sold through fair price shops

15.
Renewable energy devices, specified below:-

a.

Flat plate solar collectors.

b.

Concentrating and pipe type solar collectors

c.

Solar cookers.

d.

Solar water heaters and systems.

e.

Air/gas/fluid heating systems.

f.

Solar Crop dryers and systems

g.

Solar refrigeration, cold storage and air conditioning systems.

h.

Solar stills and desalination system

i.

Solar pumps based on solar thermal and solar photo-voltaic conversion.

j.

Solar power generating systems.

k.

Solar photovoltaic modules and panels for water pumping and other applications.

l.

Wind mills and any specially designed devices which run on wind mills.

m. Any special devices including electric generators and pump running on wind energy.
n. Bio-gas plants and bio-gas engines.
o. Electrically operated vehicles including battery powered or fuel-cell powered vehicles.
p. Agricultural and municipal waste conversion devices producing energy.
q. Equipment for utilizing ocean waves and thermal energy.
16.3
Kiryana items that is to say-

(a)

all kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, imli, 4[***], long-patta, dal-chini, tej-patta, javatri, jaiphal, pepper, elaichi of all kind;

(b)

dried chilies, garlic and ginger, kankaul mirch;

(c)

ararote, singhara, kuttu and their atta;

(d)

kala namak, sendha namak;

(e)

aam papar, mushrum, khumba and guchchi;

(f)

gola, goley ka burada, seik narial;

(g)

til, rai;

(h)

postdana, 5[***], magaj of all kind;

(i)

mungafali dana, sabudana;

(j)

6[***], roli;

(k)

Mehandi Patti, pisi mehendi;

(l)

Kesar.

17.

Bidi leaves.

18.

Starch.

19.

Maize products.

20.

Ready-made garments but not including those made of leather, fur, 7[khadi] and silk.

21.

Hosiery goods 8[***] 9[but not including undergarments, that is to say underwear, vests, panties and brassieres having MRP per piece upto Rs. 100/-]

22.10

Utensils and kitchenwares including tablewares, but not including crockery, glazed earthenwares and those made of glass or china-clay

23.

Bone-meal 11[***]

24.

Pesticides, insecticides and weedicides.

25.

Safety Matches, but not including hand made safety matches.

26.

Ice.

27.

All kinds of yarns, including staple yarn.

28.

Raw wool.

29.

Knitting yarn and knitting wool.

30.

Raw silk.

31.
Packing materials as specified below:-
a.

Gunny bags.

b.

HDPE bags.

c.

Corrugated boxes.

d.

Plastic & tin containers including Barrels.

e.

Wooden boxes, cardboard boxes.

f.

Packing paper.

g.

HDPE packs.

h.

Thermocol Packs,

i.

Polythene sheets used for packing only.

j.

Empty bottles and cork.

k.

Alkaline and bituminous packing materials.

32.

Ores and minerals.

33.

12[***]

34.

Bicycles, parts, 13[tyres and tubes] and accessories thereof.

35. G. I. Pipes.
36.

Sponge Iron.

37.

14[Computer hardware], software 15[and accessories]

38. Electronic component and parts including Computer component and parts.
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

3917. Chemicals, industrial dyes and industrial whitening agents not covered under any other entry of any of the Schedules appended to the Delhi Sales Tax Act, 1975; including caustic soda but not including detergents, washing materials, household shitening agents, distilled water, paints, non-indystrrial dyes, colours, ink and bulk drugs
40.

Tractors, 18[tractor chassis and spare parts thereof]

41.

19[***]

42. Plastics in raw form, normally used for manufacturing of plastic goods, but not including plastic colours.
43.

Non ferrous metals and their alloys, such as aluminum, copper, brass and zinc, but not including finished goods made therfrom.
20[Exp;anation.- Finished goods will not include non-ferrous metals or their alloys in intermediate form such as ingots, billets, patta, etc. normally used as an input in the industry]

44. 21[Toys excluding those covered under First Schedule appended to the DST Act, 1975 and having MRP inclusive of all taxes less than Rs. 200 per piece or set as the case may be.]]
45. 22[***]
46. Dry fruits, 23[***]
47.24 Ferro alloys, super alloys and ferro-silicon
48.25 Bearings
49.26 V-Belts
50.27 Stainless steel, but not including finished goods made thereof
51.28 Silicon Carbide
52.29 Sewing Thread
53.30 Bricks other than refractory bricks
54.31 Mon-block pumpsets of 5 to 10 horsepwer used for agriculture purposes
55.32 Candles
56.33 [***]
57.34 Sweet and Khara (Namkeen)
58.35 Sulphar and Hydrogen Peroxide
59.36 Zipper/ Zip fastener
60.37 School Bags having MRP upto Rs. 300/-
61.38 Fresh Flowers
62.39 [***]
63.40 Medicinal Herbs 23[including Amla, harrad and bahera, sikakai, rattanjot and khusk pudina]
64.41 [***]
65.42 Semiya
66.43 Sports Goods
67.44 REP, DEPB and other tradable licences
68.45 Khoya
69.46 Chemical Fertilizer
70.47 [***]
71.48 [***]
72.49 Un-interrupted Power Supply
73.50 All cereals and pulses including all forms of rice and their brans when sold packed (upto 20 Kg. in weight) and under a brand name
74.51 All kind of flours and processed cereals and pulses such as maida, besan, suji, rice flour, dalia and atta (except atta made out of wheat) when sold packed (upto 20 Kg. in weight) and brand name.
75.52 Paper
76.53 Mobile phone hand sets
1

Inserted vide Notification No. F.4(75)/99-Fin(G) dt. 31.3.2000 w.e.f. 14.4.2000

2

Substituted for the words “(vanaspati ghee)” vide No.F.101(112)/2002-Fin.(A/Cs)/(iv)/298-307 dt. 24.4.2002 w.e.f. 24.4.2002.

3

Substituted vide Notification No. F/101(11)/2000-Fin.(A/Cs)/21-27dt. 28.11.2000, w.e.f. 28.11.2000, for the words “Kiryana items including all items execepting medicinal herbs as notified by the Govt. of India, MHA under the CST Act vide notification No. F.14(12)/89-PPR/PF/Voll. III / 25274-523 dated 3.12.1997”. Earlier substituted vide Notification No. F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000. for the “Kiryana items that is to say – (a) all kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, imli, amla, harra and bahera, ratanjot, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind; (b) dried chilies, garlic and ginger, kankaul mirch; (c) ararote, singhara, kuttu and their atta; (d) kala namak, sendha namak; (e) aam papar, mushrum, khumba and guchchi; (f) gola, goley ka burada, seik narial; (g) til, rai; (h) postdana, khushk pudina, magaj of all kind; (i) mungafali dana, sabudana; (j) hawan samagri,shikakai, roli; (k) sat-esabgoal, bhuj-esabgoal, bhusi-esabgoal; (l) mehendi patti, pisi mehendi; (m) keser. (n) herbs used in kitchen.”

4

Words omitted “amla, harrad and bahera, ratanjot” vide Notification No. F.101(112)/2002-Fin.(A/Cs)/ (iv)/298-307 dt. 24.4.2002 w.e.f. 24.4.2002.

5

Words omitted “Khushk pudina” vide Notification No. F.101(112)/2002-Fin.(A/Cs)/ (iv)/298-307 dt. 24.4.2002 w.e.f. 24.4.2002.

6

Works omitted “Sikakai” vide Notification No.F.101(112)/2002-Fin.(A/Cs)/(iv)/298-307 dt. 24.4.2002 w.e.f. 24.4.2002.

7

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

8

Works omitted “excluding undergarments made of hosiery having maximum retail price upto Rs. 100/- “vide Notification No.F.101(69)/2001-Fin.(A/Cs)2271-78 dated 31.8.2001 w.e.f. 1.9.2001. These words were earlier inserted vide No.f.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.

9

Inserted vide Notification No. F.101(112)/2002-Fin.(A/Cs)(iv)/298-307 dt. 24.04.2002 w.e.f. 24.04.2000.

10 Substituted for “Utensils and kitchenwares including table wares” vide Notification No. F.4(52)/99-Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.
11

The words “and chemical fertilizers” omitted vide Notification No. F.101(48)/2001-Fin.(A/Cs)120-128 dated 31.03.2001 w.e.f. 01.4.2001.

12

Words “Oil cake and De-oiled cakes” omitted vide Notification No. F.4(52)/99 -Fin.(G)/1576 dated 24.1.2000 w.e.f. 25.1.2000.

13 Inserted vide Notification No. F.4(75)/99 -Fin.(G) dated 31.03.2000 w.e.f. 1.4.2000.
14

As per Clarification No. F.9(J)/97-98 Policy/22754-23157 dated 2/3/2000/ Computer Hardware means (I) Computer of analog or digital varieties and (II) Computer Peripherals such as (a) Computer moniter (b) Computer Keyboards (c) Computer printer * (d) Computer modms including set top modems used with cable TV for internet access (e) Multimedia kits # and (f) Computer scanners *
Note : * digital Photocopiers, digital fax machines which can also be used as Printers / Scanners are not covered under the Entry No.37 of Second Schedule as they are convered under specific Entry No.8 & 3 respectively of First Schedule taxable at 12%. # speakers ampli-speakers when not sold as part of multimedia kit will not be covered under this entry and will be taxed @ 8% being unspecified item and covered under unclassified general good. It is clarified that routers, networking switches and hubs will be covered under Entry No. 38. It is further clarified that UPS & CVT are not covered under this entry and they are taxable @ 12% being covered under Entry No. 2(h) of First Schedules.

15 Inserted vide Notification No. F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.
16 Substituted for “Chemicals not covered under any other entry of any of the Schedules appended to the Delhi Sales tax Act, 1975; including caustic soda but not including detergents, washing materials, whitening agents, soda ash, distilled water, Paints, dyes and colours, Sulphur, ink and bulk durgs”vide notification No. F.4(52)/99 – Fin.(G)/1576 datd 24.01.2000 w.e.f.25.1.2000.
17 Inserted vide Notification No. F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f.1.4.2000.
18

Omitted vide Notification No. F.4/8/2000 – Fin.(E-1)(i)/564 dt. 22.8.2000 w.e.f.22.8.2000 and read as: “Tea sold in loose form”. Earlier substituted for “Un-branded tea, sold in loose form” vide Notification No. F.4(75)/99 – Fin.(G) dt.31.3.2000 w.e.f.1.4.2000.

19 Inerted vide Notification No. F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f.25.1.2000.
20 Substituted vide Notification No. F.4/8/99 – Fin.(E-1)(i)/564 dt.22.8.2000 w.e.f.22.8.2000 earlier read as: Toys having maximum retail price inclusive of all taxes less than Rs. 250 per piece excluding imported toys. [Rs.250/- substituted for Rs.200 vide Notification No. F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f.1.4.2000]. [Words “excluding imported toys” inserted vide Notification No. F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f.25.1.2000.
21 Words “Footwear having maximum retail price inclusive of all taxes less than Rs. 200 per pair” omitted vide Notification No. F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f.1.4.2000.
22 Words “other than canned, sold in sealed container or in packed form” omitted vide Notification No. F.4(75)/99 – Fin.(G)/ dated 31.3.2000 w.e.f.1.4.2000. Earlier inserted vide Notification No. F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f.25.1.2000.
23 Inserted vide Notification No. F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f.25.1.2000.
24 Inserted vide Notification No. F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f.25.1.2000.
25 Inserted vide Notification No. F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f.25.1.2000.
26 Inserted vide Notification No.F.4.(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.
27 Inserted vide Notification No.F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.
28 Inserted vide Notification No.F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.
29 Words substituted for “bricks used for construction of buildings” vide Notification No.F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000. Earlier inserted vide Notification No.F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.
30 Inserted vide Notification No.F.4(52)/99-Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.
31 Inserted vide Notification No.F.4(52)/99-Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.
32 Words “Dhoop and Agarbatti” 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. 24.01.2000 w.e.f. 25.1.2000.
33 Inserted vide Notification No.F.4(52)/99 – Fin.(G)/1576 dated 24.01.2000 w.e.f. 25.1.2000.
34 Inserted vide Notification No.F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.
35 Inserted vide Notification No.F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.
36 Inserted vide Notification No.F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.
37 Inserted vide Notification No.F.4(75)/99 – Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.
38 Words “Silk Fabrics” omitted vide Notification No.F.101(48)/2001 – Fin.(A/Cs)/120-128 dt. 31.3.2001 w.e.f. 1.4.2001. Earlier inserted vide No.F.4(75)/99 – Fin.(G) dt. 31.3.2000 w.e.f. 1.4.2000.
39 Inserted vide Notification No.F.101(48)/2001 – Fin.(A/Cs)/120-128 dt. 31.3.2001 w.e.f. 1.4.2001.
40 Inserted vide Notification No.F.101(112)/2002 – Fin.(A/Cs)/(iv)298-307 dt. 24.4.2002 w.e.f. 24.4.2002.
41 Words “Oil Cake” omitted vide Notification No.F.101(48)/2001 – Fin.(A/Cs)/120-128 dt. 31.3.2001 w.e.f. 1.4.2001; Earlier inserted vide No.F.4/8//2000 – Fin.(E-1)(i)/654 dt. 22.8.2000 w.e.f. 22.8.2000.
42 Inserted vide Notification No.F.101(48)/2001-Fin.(A/Cs)/120-128 dt. 31.3.2001 w.e.f. 1.4.2001.
43 Inserted vide Notification No.F.101(48)/2001-Fin.(A/Cs)/120-128 dt. 31.3.2001 w.e.f. 1.4.2001.
44 Inserted vide Notification No.F.101(48)/2001-Fin.(A/Cs)/120-128 dt. 31.3.2001 w.e.f. 1.4.2001.
45 Inserted vide Notification No.F.101(48)/2001-Fin.(A/Cs)/120-128 dt. 31.3.2001 w.e.f. 1.4.2001.
46 Inserted vide Notification No.F.101(69)/2001-Fin.(A/Cs)/2271-78 dt. 31.8.2001 w.e.f. 1.9.2001.
47 Entry “oil-cake” omitted vide Notification No.F.101(112)/2002-Fin.(A/Cs)/(iv)/298-307 dt. 24.4.2002 w.e.f. 24.4.2004. Earlier inserted vide Notification No.F.101(69)/2001-Fin.(A/Cs)/2271-78 dt. 31.8.2001 w.e.f. 1.9.2001.
48 Entry “De-oiled cake” omitted vide Notifiction No.F.101(112)/2002-Fin.(A/Cs)/(iv)298-307 dt. 24.4.2002 w.e.f. 24.4.2002. Earlier inserted vide Notification No.F.101(69)/2001-Fin.(A/Cs)/2271-78 dt. 31.8.2001 w.e.f. 1.9.2001.
49 Inserted vide Notification No.F.101(69)/2001- Fin (A/Cs)2271-78 dt.31.08.2001 w.e.f 1.9.2001 ;
50 Inserted vide Notification No.F.101(112)/2002- Fin (A/Cs)/(iv)/298-307 dt.24.04.2002 w.e.f 24.4.2002 ;
51 Inserted vide Notification No.F.101(112)/2002- Fin (A/Cs)/(iv)/298-307 dt.24.04.2002 w.e.f 24.4.2002 ;
52 Inserted vide Notification No.F.101(112)/2002- Fin (A/Cs)/(iv)/298-307 dt.24.04.2002 w.e.f 24.4.2002 ;
53 Inserted vide Notification No.F.101(112)/2002- Fin (A/Cs)/(iv)/298-307 dt.24.04.2002 w.e.f 24.4.2002 ;

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