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 |
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1-A. |
2[Motor cycles, motor cycle combinations, motor scooters, motorettes, two wheelers and three wheelers] |
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2. |
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3. |
Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machines 11[but excluding mobile phone hand sets] |
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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 |
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5. |
All clocks, time pieces, watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof |
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6. |
All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof |
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7. |
Cigarette eases and lighters |
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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 |
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9. |
Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof |
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10. |
All type of cutlery including knives, forks and spoons |
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1112. |
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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 |
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13. |
Picnic set sold as a single unit |
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14. |
Iron and steel safes and almirahs |
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15. |
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16. |
Cosmetics, perfumery and toilet goods including soaps, shampoos, and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum |
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17. |
Leather goods, excepting footwear, belts and sports articles made of leather |
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18. |
Furniture including iron and steel and moulded furniture, but excluding wooden furniture |
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19. |
Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber, or plastic foam or other synthetic foam |
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20. |
Furs and skins with fur and articles made therefrom including garments made therof |
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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 |
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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 |
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23. |
Fireworks including coloured matches |
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24. |
Lifts and elevators of all kinds |
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2513. |
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26. |
Carpets of all kinds |
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27. |
Weatherproofing compounds |
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28. |
Ivory articles |
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29. | 14[***] | ||||||||||||||||||||||||
30. |
All kinds of marble, granite and their tiles |
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31. |
Sandalwood and Oil thereof |
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32. | 15[***] | ||||||||||||||||||||||||
33. |
Meat, Fish, fruits and Vegetables when sold in preserved form |
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34. |
Silk and garments made of silk, 16[***] |
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35. |
Musical Instruments |
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36. |
Synthetic Gems |
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37. |
Spark Plugs |
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38. |
Adhesives |
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39. | 17[***] | ||||||||||||||||||||||||
40. |
Oxygen and Gases |
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41. |
Aeronautics, including aeroplanes, ground equipments, their accessories and parts |
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42.18 | [***] | ||||||||||||||||||||||||
43.19 |
All tupes of Sanitary goods, Sanitary wares and fittings |
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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. |