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-A. | 2[Motor cycles, motor cycle combinations, motor scooters, motorettes, two wheelers and three wheelers] | ||||||||||||||||||||||||
2. |
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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. |
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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 | ||||||||||||||||||||||||
13. | Picnic set sold as a single unit | ||||||||||||||||||||||||
14. | Iron and steel safes and almirahs | ||||||||||||||||||||||||
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 | ||||||||||||||||||||||||
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. |
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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. |