Delhi Sales Tax, 1975
THE THIRD SCHEDULE
[The Delhi Sales Tax (Amendment) Ordinance, 2000; No. F.4(52)-Fin.(G)/1435 dated 05.01.2000
w.e.f. January 06, 2000 as amended from time to time]
S.No. | Name of the goods | DST | ||||||||||||||||||||||||
1. |
| 12% | ||||||||||||||||||||||||
2. | Liquor (Foreign and Indian Made Foreign Liquor) | 20% | ||||||||||||||||||||||||
3. | Country Liquor | 20% | ||||||||||||||||||||||||
4. | Narcotics (Bhaang) | 20% | ||||||||||||||||||||||||
5. | Molasses | 20% | ||||||||||||||||||||||||
6. | Rectified Spirit | 20% | ||||||||||||||||||||||||
7. | Lottery Tickers | 20% | ||||||||||||||||||||||||
8.6 | Aerated Tickets | 712% | ||||||||||||||||||||||||
9.8 | Brake Fluid | 20% |
1 | Substituted for “Naphtha” vide No. F.4(52)/99-Fin.(G)(vii)/1546 & 1555 dt. 15.1.2000 w.e.f. 16.1.2000. |
2 | Inserted vide Notification No.F.4(52)/99-Fin.(G)(vii)/1546 & 1555 dt. 15.1.2000 w.e.f. 16.1.2000. |
3 | Entry omitted “Lubricants” vide Notification No.F.101(112)/2002Fin.(A/Cs)/(ii)/278-87 dt.24.4.2000. w.e.f. 24.4.2002. Earlier inserted vide Notification No.F.101(112)/2002Fin.(A/Cs)/(iii)/288-97 dt.24.4.2000. w.e.f. 24.4.2002. |
4 | Inserted vide Notification No.F.4(52)/99-Fin.(G)/1585 dated.24.01.2000 w.e.f. 25.01.2000. |
5 | Inserted vide Notification No.F.4(52)/99-Fin.(G)/1585 dated.24.01.2000 w.e.f. 25.01.2000. |
6 | Inserted vide Notification No.F.4(75)/99-Fin.(G) dated.31.3.2000 w.e.f. 1.4.2000. |
7 | Substituted for “15%” vide Notification No.F.4/8/2000 Fin.(E-I)(i)/564 dt.22.08.2000 w.e.f. 22.08.2000 |
8 | Substituted for “All kinds of Non-Petroleum Lubricants and Brake Fluid” vide Notification No.F.101(112)/2002-Fin.(A/Cs)/(ii)/278-87 dt. 24.4.2002 w.e.f. 24.4.2002. Earlier inserted vide Notification No.F.101(48)/2001-Fin.(A/Cs)/120-128 dt. 31.3.2001 w.e.f. 1.4.2001. |