SCHEDULE - I

COMMODITY Schedule No Entry No Rate of Tax DVAT Code

Manually operated or
animal driven agricultural
implements I 1 0 1001000

Orthopaedic or fracture
appliances used by
handicapped persons

I 2 0 1002000

AQUATIC FEED
I 3 0 1003000

Betel leaves I 4 0 1004000

BOOKS I 5 0 1005000
CHARKHA I 6 0 1006000
Charcoal I 7 0 1007000
Coarse grains other than
paddy, rice and wheat
I 8 0 1008000

Condoms and
Contraceptives I 9 0 1009000
COTTON YARN in hank
and cone I 10 0 1010000
CURD I 11 0 1011000
Earthen pot I 12 0 1012000
Electricity energy I 13 0 1013000
Fire wood except
casurina and eucalyptus
timber I 14 0 1014000

FISH NET I 15 0 1015000

COMMODITY Schedule No Entry No Rate of Tax DVAT Code
Fresh milk I 16 0 1016000
FRESH PLANTS I 17 0 1017000
Fresh vegetables I 18 0 1018000
GARLIC I 19 0 1019000
Bangles except those
made of precious metals
I 20 0 1020000

Blood including blood

components I 21 0 1021000
Indigenous handmade
musical instruments
I 22 0 1022000

KUMKUM I 23 0 1023000
MEAT (not cured or
frozen) I 24 0 1024000
National Flag I 25 0 1025000
Organic manure
I 26 0 1026000
Non-judicial stamp paper
sold by Goverment
Treasuries I 27 0 1027000

Raw wool I 28 0 1028000

Semen inlucing frozen
semen I 29 0 1029000
Silk worm laying I 30 0 1030000
Slate and slate pencils
I 31 0 1031000
Tender green coconut
I 32 0 1032000
TODDY I 33 0 1033000
Bread (Branded or
unbranded) I 34 0 1034000
COMMON SALT
(processed and
unprocessed) I 35 0 1035000
COMMODITY Schedule No Entry No Rate of Tax DVAT Code
WATER (other than
aerated, mineral,
distilled, medicinal, ionic,
battery, de-mineralized
water and water sold in I 36 0 1036000
sealed container)

Compressed Natural Gas

(CNG) for use in the
Transport sector I 37 0 1037000

Rakhi I 38 0 1038000
Handmade safety
matches I 39 0 1039000
Idols made of clay I 40 0 1040000
Clay lamps I 41 0 1041000
PELALU
I 42 0 1042000
phool buhari / jharoo I 43 0 1043000
Separated kernel of
coconut I 44 0 1044000
Religious Pictures not for
use as calendars
I 45 0 1045000

PADDY I 46 0 1046000
Khandsari I 47 0 1047000
TEXTILES (except textile
entries in IIIrd Schedule)

I 48 0 1048000

flour I 50 0 1050000
rassi I 51 0 1051000
COMMODITY Schedule No Entry No Rate of Tax DVAT Code
Mid-day meals (supplied
by GNCT Delhi or local
bodies approved
agencies in schools run I 52 0 1052000
by them)

khadi garments I 53 0 1053000

All seeds other than oil
seeds I 54 0 1054000
Gur & Jaggeri I 55 0 1055000
Items covered under PDS
(except kerosene)
I 56 0 1056000

Items under customs

bond for re-export after
manufacturing or I 57 0 1057000
otherwise

Pappad I 58 0 1058000
Lac/shell-lac I 59 0 1059000
Plastic waste I 60 0 1060000
Scrap glass I 61 0 1061000
Motion picture
distribution when
treated as right to use I 62 0 1062000
goods

Natural gas (as per entry

no 63 of sch 1) I 63 0 1063000
Natural gas and R-LNG(as
per entry no 64 of sch 1)
I 64 0 1064000

Leaf plates and cups I 65 0 1065000

Paper waste I 66 0 1066000
Incense sticks commonly
known as agarbati, dhup
kathi or dhup bati I 67 0 1067000

Deferiprone I 68 0 1068000
Footwear having MRP up
to Rs 500/-(as per entry
no 69 of Sch I) I 69 0 1069000
COMMODITY Schedule No Entry No Rate of Tax DVAT Code
Kirpan
I 70 0 1070000
Tri-cycle meant for use
by persons with disability
I 71 0 1071000

Blood filters I 72 0 1072000

Kerosene-stoves I 74 0 1074000
Embroidery and Zari
Items (as per entry 75 of
schedule-1) I 75 0 1075000

Oral Iron Chelator

Defarasirox I 76 0 1076000
Liquefied Petroleum Gas
(LPG) for domestic use
I 77 0 1077000

Sanitary napkins (as per

entry no 78 of sch I)
I 78 0 1078000

Jan Ahaar (as per entry

79 of Schedule 1)
I 79 0 1079000

Bicycles having MRP upto

Rs3500/- I 80 0 1080000
Adult Diapers I 81 0 1081000
Tricycles I 82 0 1082000
Kites and Charkhi I 83 0 1083000
Juna I 84 0 1084000
Mahawar, I 85 0 1085000
Refuse Derived Fuel
(RDF) I 86 0 1086000
Tiles made from Malba
I 87 0 1087000
Chilly Spray used for self-
defence I 88 0 1088000
Organic Gulal I 89 0 1089000
Singhara and its Atta,
Kuttu and their Atta I 90 0 1090000
 SCHEDULE - I
COMMODITY
MANUALLY OPERATED OR ANIMAL DRIVEN AGRICULTURAL IMPLEMENTS,THEIR SPARE PARTS,
COMPONENTS AND ACCESSORIES

AIDS AND IMPLEMENTS USED BY HANDICAPPED PERSONS, THAT IS TO SAY,

(i) ORTHOPEDIC OR FRACTURE APPLIANCES
(ii) ARTIFICIAL JOINTS AND ARTIFICIAL PARTS OF THE BODY
(iii) FREQUENCY MODULATED HEARING AID SYSTEM USED FOR HEARING BY HANDICAPPED PERSONS
(iv) PARTS AND ACCESSORIES OF HEARING AIDS
(v) WHEEL CHAIRS FOR INVALIDS, WHETHER OR NOT MECHANICALLY PROPELLED (INCLUDING
MOTORIZED) AND THEIR PARTS AND ACCESSORIES
(vi) BRAILLE TYPEWRITERS WHETHER OR NON ELECTRIC
(vii) BRAILLE PAPER

AQUATIC FEED, POULTRY FEED AND CATTLE FEED INCLUDING GRASS, HAY AND STRAW, SUPPLEMENT
AND HUSK OF PULSES, CONCENTRATES AND ADDITIVES, WHEAT BRAN AND DE-OILED CAKE.

BETEL LEAVES
BOOKS, PERIODICALS AND JOURNALS INCLUDING MAPS, CHARTS AND GLOBES.
CHARKHA, AMBAR CHARKHA, HANDLOOMS AND HANDLOOM FABRICS AND GANDHI TOPI.
CHARCOAL
COARSE GRAINS OTHER THAN PADDY, RICE AND WHEAT.

CONDOMS AND CONTRACEPTIVES

COTTON AND SILK YARN IN HANK AND CONE

CURD, LUSSI, BUTTER MILK AND SEPARATED MILK.

EARTHEN POT
ELECTRICITY ENERGY
FIRE WOOD EXCEPT CASURINA AND EUCALYPTUS TIMBER

FISH NET, FISH FABRICS & FISH SEEDS, PRAWN/SHRIMP SEEDS.

 COMMODITY
FRESH MILK AND PASTEURIZED MILK.
FRESH PLANTS, SAPLINGS AND FRESH FLOWERS
FRESH VEGETABLES AND FRESH FRUITS
GARLIC AND GINGER
ALL BANGLES EXCEPT THOSE MADE OF PRECIOUS METALS

BLOOD INCLUDING BLOOD COMPONENTS

INDIGENOUS HANDMADE MUSICAL INSTRUMENTS

KUMKUM, BINDI, ALTA AND SINDUR

MEAT, FISH, PRAWN AND OTHER AQUATIC PRODUCTS WHEN NOT CURED OR FROZEN; POULTRY, EGGS,
LIVESTOCK AND ANIMAL HAIR
NATIONAL FLAG
ORGANIC MANURE, FERTILIZER, BIO-INPUTES LIKE BIO-FERTILIZER, MICRO-NUTRIENTS AND
PLANT GROWTH PROMOTERS.
NON-JUDICIAL STAMP PAPER SOLD BY GOVERNMENT TREASURIES; POSTAL ITEMS LIKE
ENVELOPE, POST CARD ETC. SOLD BY GOVERNMENT; RUPEE NOTE, WHEN SOLD TO THE
RESERVE BANK OF INDIA AND CHEQUES, LOOSE IN BOOK FORM.
RAW WOOL
SEMEN INLUCING FROZEN SEMEN

SILK WORM LAYING, COCOON AND RAW SILK.

SLATE AND SLATE PENCILS, GEOMETRY BOXES, COLOUR BOXES, CRAYONS, PENCIL
SHARPNERS AND EMPTY PENCIL/GEOMETRY BOX
TENDER GREEN COCONUT

TODDY, NEERA AND ARAK

BREAD (BRANDED OR UNBRANDED)

COMMON SALT (PROCESSED AND UNPROCESSED) AND SENDHA NAMAK

 COMMODITY
WATER (OTHER THAN AERATED, MINERAL, DISTILLED, MEDICINAL, IONIC, BATTERY, DE-MINERALIZED
WATER AND WATER SOLD IN SEALED CONTAINER)

COMPRESSED NATURAL GAS (CNG) FOR USE IN THE TRANSPORT SECTOR

RAKHI
HANDMADE SAFETY MATCHES

IDOLS MADE OF CLAY

CLAY LAMPS
MURMURALU, PELALU, ATUKULU, PUFFED RICE COMMONLY KNOWN AS MURI, CHIRA, MURKI
ETC., POHA, MURMURA AND LAI.
MUDDHAS MADE OF SARKANDA, PHOOL BUHARI / JHAROO.
COCONUT IN SHELL AND SEPARATED KERNEL OF COCONUT.

RELIGIOUS PICTURES NOT FOR USE AS CALENDARS

PADDY, RICE, WHEAT AND PULSES

KHANDSARI AND SUGAR INCLUDING IMPORTED SUGAR IN ALL FORMS.
TEXTILE AS DESCRIBED IN THE FIRST SCHEDULE TO THE ADDITIONAL DUTY ON EXCISE ( GOODS OF
SPECIAL IMPORTANCE) ACT, 1957 BEFORE ITS OMISSION BY THE GOVT. OF INDIA TO GIVE EFFECT TO
SECTION 75 OF THE FINANCE BILL, 2011 BUT NOT INCLUDING -
(I)BED-SHEETS, PILLOW COVERS AND OTHER MADE UPS COVERED BY HSN ENTRY
NOS.63.01,63.02,63.03,63.05,63.05 AND 63.06.
(FOR HSN ENTRIES- REFER ANNEXURE-I AT THE END OF THE SCHEDULES)
(ii) IMPORTED VARIETIES OF TEXTILES.
(III)(A) INDUSTRIAL TEXTILES SUCH AS CONVASS BELT, FILTER CLOTH ETC.
(B) FURNISHINGS HAVING SALE PRICE OF MORE THAN RS. 100/- PER METER OR PER PIECE OR PER SET,
AS THE CASE MAY BE, OTHER THAN HANDLOOM FURNISHINGS.
(C) SUITINGS HAVING SALE PRICE OF MORE THAN RS. 500/- PER METER.

FLOUR, ATTA, MAIDA, SUJI AND BESAN

RASSI, BAN AND NEWARS
 COMMODITY
MID-DAY MEALS SUPPLIED BY AGENCIES APPROVED BY THE GOVERNMENT AND LOCAL BODIES TO
SCHOOLS RUN BY THE GNCT OF DELHI OR LOCAL BODIES

KHADI GARMENTS, KHADI BAGS AND KHADI MADE UPS

ALL SEEDS OTHER THAN OIL SEEDS

GUR & JAGGERI

ITEMS COVERED UNDER PDS (EXCEPT KEROSENE)

ITEMS UNDER CUSTOMS BOND FOR RE-EXPORT AFTER MANUFACTURING OR OTHERWISE

PAPPAD AND VADI

LAC/SHELL-LAC
PLASTIC WASTE
SCRAP GLASS/SCRAP GLASS BOTTLES
MOTION PICTURE DISTRIBUTION WHEN TREATED AS RIGHT TO USE GOODS

NATURAL GAS SOLD TO DELHI BASED AGENCIES ENGAGED IN THE PRODUCTION OF CNG FOR SALE IN
DELHI FOR USE IN THE TRANSPORT SECTOR.
NATURAL GAS AND R-LNG (RE-GASSIFIED LIQUID NATURAL GAS) SOLD TO THE POWER GENERATION
COMPANY / COMPANIES OWNED BY THE GOVERNMENT OF NCT OF DELHI FOR GENERATION OF POWER
MEANT FOR SALE IN DELHI.]
LEAF PLATES AND CUPS
PAPER WASTE
INCENSE STICKS COMMONLY KNOWN AS AGARBATI, DHUP KATHI OR DHUP BATI

DEFERIPRONE AND DESFERRIOSAMINE

FOOTWEAR HAVING MRP UP TO RS 500/-(AS PER ENTRY NO 69 OF SCH I)
 COMMODITY
HAWAN SAMAGRI, ROLI, SACRED THREAD, KIRPAN, PRASADUM BY RELIGIOUS INSTITUTIONS
AND MISRI, PATASHA AS PART OF PRASAD
TRI-CYCLE MEANT FOR USE BY PERSONS WITH DISABILITY

BLOOD FILTERS AND BLOOD BAGS

KEROSENE-STOVES, KEROSENE LATERNS, KEROSENE PETROMAX AND THEIR SPARES
EMBROIDERY AND ZARI ITEMS THAT IS TO SAY (I) IMI, (II) ZARI, (III) KASAB, (IV) SALMA, (V) DABKA, (VI)
CHUMKI, (VII) GOTA, (VIII) SITARA, (IX) NAQSI, (X) KORA, (XI) GLASS BEAD, (XII) BADLA AND (XIII) GAZAI.

ORAL IRON CHELATOR DEFARASIROX

LIQUEFIED PETROLEUM GAS (LPG) FOR DOMESTIC USE

SANITARY NAPKINS FOR USE BY FEMALES PROVIDED THE M.R.P. IS EQUAL TO RS.20/- OR LESS THAN
RS.20/- PER PACK AND A SINGLE PACK CONTAINS AT LEAST 8 UNITS.

FOOD COMMONLY KNOWN AS 'JAN AHAAR' SOLD IN DELHI BY NON-GOVERNMENTAL ORGANISATIONS

(NGO'S) WHICH ARE DULY APPROVED BY THE DEPARTMENT OF SOCIAL WELFARE AND WOMEN & CHILD
WELFARE, GOVERNMENT OF NCT OF DELHI FOR SELLING THIS FOOD.
BICYCLES HAVING MRP UPTO RS3500/-

ADULT DIAPERS
TRICYCLES
KITES AND CHARKHI, MANJHA USED FOR FLYING KITES
JUNA
MAHAWAR, HAIRPINS, HAIRBANDS, HARICLIPS, SAFETY PINS AND SAREE FALLS
REFUSE DERIVED FUEL (RDF)

TILES MADE FROM MALBA AND KERBSTONES MADE FROM MALBA.

CHILLY SPRAY USED FOR SELF-DEFENCE

ORGANIC GULAL, ORGANIC COLOURS

SINGHARA, KUTTU AND THEIR ATTA
 SCHEDULE - II
Sl. No. Schedule Entry No Rate of DVAT Code COMMODITY
No Tax

1 II 1 1 2001000 BULLION

2 1 2002000 ARTICLES OF GOLD, SILVER, AND PRECIOUS METALS INCLUDING JEWELLERY

MADE FROM GOLD, SILVER AND PRECIOUS METALS

2 II

3 II 3 1 2003000 PRECIOUS STONES AND SEMI-PRECIOUS STONES

 SCHEDULE -III

ENTRY RATE DVAT

SCHEDULE NO. OF COMMODITY
TAX CODE
III 1 5 3001000 AGRICULTURAL IMPLEMENTS NOT OPERATED MANUALLY OR NOT DRIVEN BY ANIMAL, THEIR SPARE PARTS,
COMPONENTS AND ACCESSORIES

III 2 5 3002000 ALL EQUIPMENTS FOR COMMUNICATIONS SUCH AS, PRIVATE BRANCH EXCHANGE (PBX) AND ELECTRONIC PRIVATE
AUTOMATIC BRANCH EXCHANGE (EPABX) ETC.

III 3 5 3003000 ALL INTANGIBLE GOODS LIKE COPYRIGHT, PATENT, REP LICENSE, GOODWILL ETC
III 4 3004000 ALL KINDS OF BRICKS INCLUDING FLY ASH BRICKS, REFRACTORY BRICKS AND ASPHALTIC ROOFING, EARTHEN TILES.

III 5 5 3005000 ALL TYPES OF YARN OTHER THAN COTTON AND SILK YARN IN HANK AND SEWING THREAD

III 6 5 3006000 ALL UTENSILS AND CUTLERY ITEMS MADE OF METALS (INCLUDING PRESSURE COOKERS/PANS)EXCEPT THOSE MADE
OF PRECIOUS METALS

III 7 5 3007000 ARECANUT POWDER AND BETEL NUT

III 8 5 3008000 BAMBOO
III 9 5 3009000 BEARINGS INCLUDING PLUMMER BLOCKS, HOUSING FOR BEARING, LOCATE RINGS AND COVERS, ADOPTER WITH
DRAWL SLEEVES, LOCK-NUTS, LOCK-WASHERS, CLAMPS AND ROLLING ELEMENTS.
III 10 5 3010000 BEEDI LEAVES
III 11 5 3011000 BELTINGS
III 12 5 3012000 BICYCLES HAVING MRP ABOVE RS.3500/- CYCLE RICKSHAWS AND PARTS INCLUDING TYRES AND TUBES THEREOF.
III 14 5 3014000 BONE MEAL
III 16 5 3016000 DRUGS & MEDICINES INCLUDING VACCINES, SYRINGES AND DRESSINGS, MEDICATED OINTMENTS PRODUCED
UNDER A DRUGS LICENCE, LIGHT LIQUID PARAFFIN OF IP GRADE.

III 17 5 3017000 CASTINGS INCLUDING ALL METAL CASTINGS

III 18 5 3018000 CENTRIFUGAL, MONOBLOC AND SUBMERSIBLE PUMPS AND PARTS THEREOF.
III 19 5 3019000 COFFEE BEANS AND SEEDS, COCOA POD, GREEN TEA LEAF AND CHICORY.
III 21 5 3021000 COIR AND COIR PRODUCTS EXCLUDING COIR MATTRESSES
III 22 5 3022000 COTTON AND COTTON WASTE
III 23 5 3023000 CRUCIBLES
 RATE DVAT
SCHEDULE ENTRY
NO. OF COMMODITY
TAX CODE
III 24 5 3024000 DECLARED GOODS AS SPECIFIED IN SECTION 14 OF THE CENTRAL SALES TAX ACT, 1956 BUT NOT INCLUDING
CEREALS, PULSES, SUGAR, TEXTILES, TOBACCO AND LIQUEFIED PETROLEUM GAS (LPG) FOR DOMESTIC USE.

III 25 5 3025000 EDIBLE OILS AND OIL CAKE

III 26 5 3026000 ELECTRODES AND WELDING EQUIPMENTS
III 27 5 3027000 EXERCISE BOOK, GRAPH BOOK AND LABORATORY NOTE BOOK
III 28 5 3028000 FERROUS AND NON-FERROUS METALS AND ALLOYS THEREOF INCLUDING THEIR SHEETS, FOILS AND EXTRUSIONS.
NON-FERROUS METALS INCLUDE ALUMINIUM, COPPER, ZINC ETC.
III 29 5 3029000 FIBRES OF ALL TYPES AND FIBRE WASTE.
III 31 5 3031000 FRIED AND ROASTED GRAMS
III 32 5 3032000 EDIBLE VARIETY OF RUB GUR
III 33 5 3033000 HAND PUMPS AND SPARE PARTS
III 34 5 3034000 MEDICINAL HERBS INCLUDING AMLA, HARRAD, BAHERA, SIKAKAI, KATHA, SUPARI, RATTANJOT & KHUSK PUDINA,
BARK, DRY PLANT, DRY ROOT COMMONLY KNOWN AS JARI BOOTI AND DRY FLOWER.

III 35 5 3035000 HOSE PIPES

III 36 5 3036000 HOSIERY GOODS
III 37 5 3037000 HUSK AND BRAN OF CEREALS
III 38 5 3038000 ICE
III 40 5 3040000 INDUSTRIAL CABLS (HIGH VOLTAGE CABLES, XLPE CABLES, JELLY FILLED CABLES, OPTICAL FIBRES)

III 41 5 3041000 COMPUTERS, TELEPHONE AND PARTS THEREOF, TELE PRINTER AND WIRELESS EQUIPMENT AND PARTS THEREOF,
MOBILE PHONE AND ALL MOBILE ACCESSORIES COSTING UPTO RUPEES TEN THOUSAND

III 41A 5 3041A00 INFORMATION TECHNOLOGY PRODUCTS AS PER THE DESCRIPTION IN COLUMN (2) BELOW, AS COVERED UNDER THE
0 HEADINGS, OR SUB-HEADINGS MENTIONED IN COLUMN (3), AS THE CASE MAY BE, OF THE CENTRAL EXCISE TARIFF
ACT, 1985 (5 OF 1986)

III 42 5 3042000 KEROSENE OIL SOLD THROUGH PDS

III 46 5 3046000 NAPA SLABS (ROUGH FLOORING STONES) & SHAHABAD STONES.
III 47 5 3047000 ORES AND MINERALS
 RATE DVAT
SCHEDULE ENTRY
NO. OF COMMODITY
TAX CODE
III 49 5 3049000 PAPER AND NEWSPRINT
III 50 5 3050000 PIPES OF ALL VARIETIES INCLUDING G.I. PIPES, C.I. PIPES, DUCTILE PIPES, PVC PIPES AND HOSEPIPES AND FITTINGS
THEREOF.
51 5 3051000 ALL TYPES OF FOOTWEAR AS ARE SPECIFICALLY NOT COVERED BY ANY OTHER ENTRY OF ANY OF THE SCHEDULES TO
THE ACT.
III 52 5 3052000 PRINTED MATERIAL INCLUDING DIARY, CALENDAR .
III 53 5 3053000 PRINTING INK EXCLUDING TONER AND CARTRIDGES

III 55 5 3055000 PULP OF BAMBOO, WOOD AND PAPER.

III 56 5 3056000 RAILWAY COACHES, ENGINES, W AGONS AND PART THEREOF.
III 57 5 3057000 READYMADE GARMENTS BUT NOT INCLUDING THOSE MADE OF KHADI
III 58 5 3058000 RENEWABLE ENERGY DEVICES AND SPARE PARTS.
III 59 5 3059000 SAFETY MATCHES OTHER THAN HAND-MADE SAFETY MATCHES
III 61 5 3061000 SEWING MACHINES, ITS PARTS AND ACCESSORIES.

III 62 5 3062000 SHIP AND OTHER WATER VESSELS

III 63 5 3063000 SILK FABRICS INCLUDING SILK SAREES BUT EXCLUDING HANDLOOM SILK UNLESS COVERED BY ADDITIONAL EXCISE
DUTY
III 64 5 3064000 SKIMMED MILK POWDER AND UHT MILK.
III 65 5 3065000 SOLVENT OILS
III 66 5 3066000 ALL KINDS OF SPICES AND CONDIMENTS INCLUDING CUMIN SEEDS, TURMERIC, AJWAIN, HALDI, DHANIA, HING,
METHI, SONTH, KALAUNJI, SAUNF, KHATAI, AMCHUR, LONG-PATTA, DAL-CHINI, TEJ-PATTA, JAVATRI JAIPHAL, PEPPER,
ELAICHI OF ALL KIND, DRIED CHILIES, KANKAUL MIRCH.

III 67 5 3067000 SPORTS GOODS EXCLUDING APPARELS AND FOOTWEAR.

III 68 5 3068000 STARCHES, GLUES AND ADHESIVES.
III 70 5 3070000 TAMARIND
III 71 5 3071000 TRACTORS, THRESHERS, HARVESTERS AND ATTACHMENTS AND PARTS THEREOF.
III 72 5 3072000 TRANSMISSION TOWERS
III 73 5 3073000 UMBRELLA, ITS PARTS AND ACCESSORIES THEREOF EXCEPT GARDEN UMBRELLA.
III 74 5 3074000 VANASPATI (HYDROGENATED VEGETABLE OIL)
III 75 5 3075000 VEGETABLE OIL INCLUDING GINGILI OIL AND BRAN OIL.
 RATE DVAT
SCHEDULE ENTRY
NO. OF COMMODITY
TAX CODE
III 76 5 3076000 WRITING INSTRUMENTS COSTING UPTO RUPEES ONE THOUSAND PER PIECE
III 77 5 3077000 PROCESSED MEAT, POULTRY, FISH AND PROCESSED OR PRESERVED VEGETABLES AND FRUITS, [***] INCLUDING
FRUIT JAMS, JELLY, PICKLE, FRUITS SQUASH, PASTE, FRUIT DRINK AND FRUIT JUICE WHETHER IN SEALED CONTAINER
OR OTHERWISE.

III 78 5 3078000 KNITTING WOOL

III 79 5 3079000 TEA
III 81 5 3081000 KIRANA ITEMS NAMELY ARAROTE, KALA NAMAK, HEENG, AAM PAPAR, MUSHRUM, KHUMBA AND GUCHCHI, GOLEY
KA BURADA, TIL, RAI, POSTDANA, MUNGAFALI DANA, SABUDANA, MEHENDI PATTI, PISI MEHENDI, DRY FRUITS

III 82 5 3082000 ALL TYPES OF SCHOOL BAGS

III 83 5 3083000 PLASTIC GRANULES, PLASTIC POWDER AND MASTER BATCHES.

III 84 5 3084000 INDUSTRIAL INPUTS AS SPECIFIED UNDER SCH-III ENTRY NO.84

III 85 5 3085000 (A) SWEETS AND NAMKEENS (B) CURD LASSI,

FLAVOURED MILK AND YOGURT WHEN SOLD IN SEALED AND PACKED CONTAINERS OR IN BOTTLES.

III 86 5 3086000 CAPITAL GOODS AS SPECIFIED UNDER SCH-III ENTRY NO.86.

III 87 5 3087000 COTTAGE CHEESE
III 88 5 3088000 NON-MECHANIZED BOATS USED BY FISHERMAN FOR FISHING
III 89 5 3089000 REFRACTORY MONOLITHIC
III 90 5 3090000 WOODEN CRATES
III 91 5 3091000 NUTS BOLTS, SCREWS AND FASTENERS.
III 92 5 3092000 MEDICAL EQUIPMENT/DEVICES AND IMPLANTS.
III 93 5 3093000 CLAY INCLUDING FIRE CLAY, FINE CHINA CLAY AND BALL CLAY.
III 94 5 3094000 TOYS EXCLUDING ELECTRONIC TOYS
III 95 5 3095000 HONEY
III 96 5 3096000 COMBS
III 97 5 3097000 INSULATORS
 RATE DVAT
SCHEDULE ENTRY
NO. OF COMMODITY
TAX CODE
III 98 5 3098000 CUPS AND GLASSES OF PAPER
III 99 5 3099000 BUCKETS MADE OF IRON AND STEEL, ALUMINIUM, PLASTIC OR OTHER MATERIALS (EXCEPT PRECIOUS MATERIALS).

III 100 5 3100000 COAL TAR

III 101 5 3101000 COMPUTER STATIONERY
III 102 5 3102000 WRITING INK
III 103 5 3103000 RICE BRAN
III 104 5 3104000 BIO-MASS BRIQUETTES.
III 105 5 3105000 RIVER SAND AND GRIT.
III 106 5 3106000 WET DATES
III 107 5 3107000 KHOYA/KHOA
III 108 5 3108000 PORRIDGE
III 109 5 3109000 IMITATION JEWELLERY
III 110 5 3110000 FEEDING BOTTLE AND NIPPLES
III 112 5 3112000 HING (ASAFOETIDA)
III 113 5 3113000 FLY ASH
III 114 5 3114000 I) BED SHEET, PILLOW COVER AND OTHER MADE-UPS COVERED BY HSN ENTRY NOS. 63.01, 63.02, 63.03,
63.04,63.05 AND 63.06.
(FOR HSN ENTRIES- REFER ANNEXURE-I AT THE END OF THE SCHEDULES)
(II) (A) INDUSTRIAL TEXTILES SUCH AS CONVASS BELT, FILTER CLOTH ETC.
(B) FURNISHINGS HAVING SALE PRICE OF MORE THAN RS. 100/- PER METER OR PER PIECE OR PER SET, AS THE
CASE MAY BE, OTHER THAN HANDLOOM FURNISHINGS.
(C) SUITINGS HAVING SALE PRICE OF MORE THAN RS. 500/- PER METER.

III 115 5 3115000 SPECTACLES, PARTS AND COMPONENTS THEREOF, CONTACT LENS & LENS CLEANER.
III 116 5 3116000 JUTE AND ALL KIND OF JUTE PRODUCTS INCLUDING NATURAL, DYED AND BLEACHED, DIVERSIFIED, PLAIN AND
LAMINATED JUTE PRODUCTS.
III 117 5 3117000 IMPORTED TEXTILES AND FABRICS
III 119 5 3119000 BUFFING MATERIAL AND METAL POLISH
III 120 5 3120000 WAX OF ALL KINDS NOT COVERED BY ANY OTHER ENTRY OF ANY SCHEDULE
III 121 5 3121000 INDUSTRIAL PERFUMES AND ITS CONCENTRATES (HSN 33.02).
 RATE DVAT
SCHEDULE ENTRY
NO. OF COMMODITY
TAX CODE
III 122 5 3122000 LINEAR ALKYLE BENZENE, L.A.B. SULPHONIC ACID, ALFA OLEFIN SULPHONATES.

III 123 5 3123000 ALL CDS AND DVDS, WHETHER RECORDED OR UNRECORDED

III 124 5 3124000 WILLOW VICKER

III 125 5 3125000 MEKHLA CHADDAR
III 127 5 3127000 SATTU
III 128 5 3128000 HANDICRAFTS
III 129 5 3129000 CART DRIVEN BY ANIMALS
III 130 5 3130000 CHICKEN PRODUCTS
III 134 5 3134000 TAPIOCA
III 135 5 3135000 MAT LOCALLY KNOWN AS MADHUR, MADHUR KATHI OR CYPERUS
III 136 5 3136000 RATTAN, REED (IN MALAYALAM)
III 137 5 3137000 PLANTAIN LEAVES
III 138 5 3138000 COCONUT FIBRE
III 139 5 3139000 CHALK STALK
III 140 5 3140000 BAMBOO MATING
III 141 5 3141000 ANIMAL SHOE NAILS
III 142 5 3142000 HUSK AND GROUND NUT HUSK
III 143 5 3143000 APPALAM,VADAM AND VATHAL
III 144 5 3144000 UNPROCESSED GREEN LEAVES OF TEA
III 145 5 3145000 LEAF PLATES AND CUPS PRESSED OR STITCHED
III 146 5 3146000 AGATE
III 147 5 3147000 TAKHTI
III 148 5 3148000 BEEHIVE
III 149 5 3149000 GAMOSHA
III 150 5 3150000 BUKHARI
III 151 5 3151000 LOI
III 152 5 3152000 PATTU
 RATE DVAT
SCHEDULE ENTRY
NO. OF COMMODITY
TAX CODE
III 153 5 3153000 GABBA
III 154 5 3154000 KANGRI
III 155 5 3155000 QUANDAKARI
III 156 5 3156000 SABAI GRASS AND ROPE
III 157 5 3157000 SIRALI, BAGESHI, BARROO, DATE LEAVES, BASKETS MADE OF BAMBOO.
III 158 5 3158000 MAT STICKS AND REED OBTAINABLE FROM CYPERUS KATHI, MUTHA.
III 159 5 3159000 CANDLES
III 160 5 3160000 NON-CONVENTIONAL ENERGY DEVICES
III 161 5 3161000 UNBRANDED GOLI AND TOFFI
III 162 5 3162000 COATED ABRASIVES VIZ., GRINDING DISCS, COATED EMERY CLOTH, WATERPROOF EMERY PAPER, EMERY BELTS AND
ROLLS, EMERY WHEELS (MADE FROM NATURAL OR ARTIFICIAL POWDER OR GRAIN) AND BONDED ABRASIVES VIZ.,
GRINDING WHEEL AND LIKE BONDED ABRASIVES OF DIFFERENT SHAPES FOR GRINDING, SHARPENING, POLISHING
AND CUTTING.

III 164 5 3164000 ALL OTHER VERITIES OF TEXTILE FABRICS AND MADE UPS AS ARE SPECIFICALLY NOT COVERED BY ANY OTHER ENTRY
OF ANY OF THE SCHEDULES TO THE ACT

III 167 5 3167000 ALL OTHER SCRAP NOT INCLUDED ELSEWHERE IN ANY SCHEDULE OF THE ACT
III 169 5 3169000 WOOD AND TIMBER
III 170 5 3170000 INSULATING VARNISH
III 172 5 3172000 WINDING WIRES AND WINDING STRIPS
III 173 5 3173000 AMMETER, KWH METER, VOLTMETER
III 174 5 3174000 INSULATING MATERIALS, INSULATOR
III 175 5 3175000 JOINTING MATERIALS
III 176 5 3176000 CIRCUIT BREAKERS, HRC FUSE, THERMOSTAT
III 177 5 3177000 ELECTRICAL RELAYS AND SINGLE PHASING PREVENTORS AND TIMERS
III 178 5 3178000 COCOA, COFFEE INCLUDING COFFEE BEANS
III 180 5 3180000 LIQUEFIED PETROLEUM GAS(LPG) OTHER THAN FOR DOMESTIC USE AND PIPED NATURAL GAS (PNG)
III 181 5 3181000 DESI GHEE
III 183 5 3183000 COMPACT FLUORESCENT LAMP AND ELECTRONIC CHOKES (BUREAU OF INDIAN STANDARDS CERTIFIED OR STAR
RATED BY BUREAU OF ENERGY EFFICIENCY), LED LIGHTS.
 RATE DVAT
SCHEDULE ENTRY
NO. OF COMMODITY
TAX CODE
III 187 5 3187000 SUBJECT TO THE CONDITIONS SPECIFIED IN ENTRY NO. 1 OF THE FIFTH SCHEDULE TO THE DELHI VALUE ADDED TAX
ACT, 2004, THE FOLLOWING GOODS SOLD BY CANTEEN STORES DEPARTMENT
(I) (A) ALL GOODS MADE OF GLASS INCLUDING, GLASSWARE, BUT NOT INCLUDING GLASS AND BANGLES, OPTICAL
LENSES, GLASS TUMBLERS AND MIRRORS.
(B) UTENSILS, KITCHENWARE AND TABLEWARE MADE OF GLASS OR CHINA CLAY.
(C) GLAZED EARTHENWARE.
(D) CHINAWARE INCLUDING CROCKERY. (II) IRON AND STEEL SAFES AND ALMIRAHS.
(III) COSMETICS, PERFUMERY AND TOILET GOODS INCLUDING SOAPS, SHAMPOOS AND HAIR OIL BUT NOT
INCLUDING TOOTH BRUSHES, TOOTHPASTE, TOOTH POWDER AND KUMKUM.
(IV) CUSHION AND MATTRESSES OF FOAM, INCLUDING FOAM SHEETS, PILLOWS AND OTHER ARTICLES MADE FROM
FOAM RUBBER OR PLASTIC FOAM OR OTHER SYNTHETIC FOAM.

III 190 5 3190000 E-RICKSHAW, BATTERY OPERATED VEHICLES AND HYBRID AUTOMOBILES OPERATED ON BATTERY AND FUEL.

III 191 5 3191000 ALL KINDS OF MARBLE

 SCHEDULE - IV
Sl.
No. Schedule No Entry No Rate of Tax DVAT Code COMMODITY

1 20 PETROLEUM PRODUCTS [OTHER THAN PETROL (MOTOR SPRITI), DIESEL, AVIATION TURBINE FURL, LIQUID
1 IV 4001000 PETROLEUM GAS, PIPED NATURAL GAS, COMPRESSED NATURAL GAS, WAX AND KEROSENE] SUCH AS (I)
NAPTHA (II) LUBRICANTS (III) FURNACE OIL (IV) MIXURE AND COMBINATION OF ABOVE PRODUCTS

2 IV 2 20 4002000 LIQUOR (FOREIGN AND INDIAN MADE FOREIGN LIQUOR)

3 IV 3 20 4003000 COUNTRY LIQUOR

4 IV 4 20 4004000 NARCOTICS (BHAANG)
5 IV 5 20 4005000 MOLASSES
6 IV 6 20 4006000 RECTIFIED SPIRIT
7 IV 7 20 4007000 LOTTERY TICKETS
8 IV 8 20 4008000 BRAKE FLUID
9 20 UN-MANUFACTURED TOBACCO, TOBACCO AND TOBACCO PRODUCTS IN ALL FORMS SUCH AS CIGARETTES
(IRRESPECTIVE OF FORM AND LENGTH), CHEWING TOBACCO, GUTKHA, CIGARS, HOOKA TOBACCO, KHAINI,
9 IV 4009001 ZARDA, SURTI, BIDIS ETC. (10.05.2016 onwards).

IV 11 20 4011000 WATCHES COSTING ABOVE RS.5000 FOR THE PERIOD TILL 09.05.2016
10 IV 10 20 4010000 AERATED DRINKS
11 IV 12 27 4012000 PETROL (MOTOR SPIRIT)
12 IV 13 16.75 4013000 DIESEL (HIGH SPEED DIESEL, SUPER LIGHT DIESEL OIL, LIGHT DIESEL OIL)
13 IV 14 25 4014000 AVIATION TURBINE FUEL (ATF)

14 IV 9 20 4009000 TOBACCO AND GUTKHA,UN-MANUFACTURED TOBACCO,,BIDIS AND TOBACCO USED IN MANUFACTURE OF

BIDIS AND HOOKA TOBACCO(till 09.05.2016).
 COMMODITIES TAXABLE @12.5%
COMMODITY COMMODITY
CODE
9001001 CIVIL CONSTRUCTION/ MODIFICATION WORK
9001002 ELECTRIFICATION WORK
9001003 INTERIOR DECORATION WORK
9001004 WATER AND SEWERAGE WORK
9001005 FABRICATION & FIXING WORK
9001006 ERECTION-INSTALLATION ETC. OF PLANTS & MACHINERY
9001007 ELEVATOR/ LIFTS RELATED WORK
9001008 MAINTENANCE CONTRACTS INCLUDING AMCS
9001009 HEAVY MOTOR VEHICLES (EXCLUDING TRACTORS), COMBAT VEHICLES
9001010 CHASSIS AND BODIES OF HEAVY MOTOR VEHICLES(EXCLUDING TRACTORS)
9001011 LIGHT MOTOR VEHICLES AND BODIES OF LIGHT MOTOR VEHICLES(INCLUDING E-RICKSHAW,BATTERY OPERATED ,HYBRID AUTOMOBILES ON
BATTERY AND FUEL)
9001012 MOTOR CYCLES, MOTOR SCOOTERS ETC.
9001013 AUTORICKSHAWS
9001014 PARTS AND ACCESSORIES OF MOTOR VEHICLES/AUTOMOBILES (HMV, LMV, MOTORCYCLES/SCOOTERS ETC.) INCLUDING SEAT COVERS
9001015 TYRES & TUBES OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE
9001016 PROPANE KITS, CNG KITS
9001017 AIRCRAFTS, AEROPLANES, HELICOPTERS ETC.
9001018 COMPONENTS AND ACCESSORIES OF AIRCRAFTS, AEROPLANES, HELICOPTERS ETC.
9001019 COMPACT FLUORESCENT LAMP AND ELECTRONIC CHOKES, LED OTHER THAN THOSECOVERED UNDER ANY OF THE SCHEDULES(DETN
DTD.12/11/13)
9001020 FANS (CEILING FAN,WALL MOUNTABLE FAN etc.)
9001021 BULBS, TUBES, HALOGEN LIGHTS
9001022 SWITCH BOXES, ELECTRIC REGULATORS ,SWITCHES OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES
9001023 ELECTRIC & ELECTRONICS WIRES AND CABLES OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES
9001024 AMPLIFIERS, LOUDSPEAKERS (DETN DTD.10/7/2006)
9001025 PUBLIC ADDRESS MICROPHONES ,SPEAKERS AS ARE NOT COVERED BY ANY SCHEDULE
9001026 SOUND RECORDING OR REPRODUCING APPRATUS (DETN DTD.06/04/2011), GRAMOPHONE ,GRAMOPHONE RECORDS
9001027 SET TOP BOXES OF TELEVISION, CABLE RECEPTION INSTRUMENTS
9001028 GENERATORS
9001029 LCD/LED MONITORS, DISPLAYS AND PLASMA DISPLAYS (DETN DTD.29/11/2013) ,TELEVISIONS
9001030 VIDEO/ AUDIO RECORDERS/PLAYERS OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES ,HOME THEATRE SYSTEMS
9001031 JUICER-MIXER-GRINDER,MIXER-GRINDER,JUICERS,MIXERS ,GRINDERS ,FOOD PROCESSORS
9001032 ELECTRIC IRON INCLUDING STEAM IRON
9001033 ELECTRIC KETTLES, ELECTRIC LUNCH BOXES AND SIMILAR PRODUCTS(DETN DTD.15/1/08)
9001034 OVEN TOASTER GRILLER,TOASTERS INCLUDING POP-UP TOASTERS,MICROWAVE OVEN AND HOTCASES,INDUCTION COOKING APPLIANCES
,COOKING RANGES
9001035 VENDING MACHINES FOR TEA, COFFEE AND OTHER BEVERAGES
9001036 WATER PURIFIERS / RO SYSTEMS
9001037 REFRIGERATORS
9001038 WASHING MACHINES
9001039 VACCUM CLEANERS
9001040 DISH WASHER
9001041 ELECTRIC CHIMNEYS
9001042 WATER COOLERS
9001043 AIR COOLERS
9001044 AIR-CONDITIONERS
9001045 HEATERS & HEAT CONVECTORS
9001046 VIDEO GAMES, CONSOLES, PLAY STATIONS AND MACHINES THEREOF ETC.
9001047 INVERTORS/UPS
9001048 TORCHES , TORCH CELLS
9001049 BATTERIES
9001050 MUSICAL INSTRUMENTS (INCLUDING BONGO AND CONGA) OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE)
9001051 DICTAPHONE
9001052 PHOTOCOPIER, XEROX, DUPLICATING MACHINE(DETN DTD.13/12/07)
9001053 MULTIFUNCTIONAL PRINTERS(DETN DTD.13/12/07)
9001054 WITHDRAWN
9001055 WEIGHTS, MEASURES & WEIGHING AND MEASURING SCALES/MACHINES OF ALL KIND (DETN DTD.21/02/2006(DETN DTD.21/01/2010))

9001056 MOBILE PHONES AND ACCESSORIES COSTING ABOVE RS.10000

9001057 TELECOMMUNICATION EQUIPMENTS (OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES
9001058 CINEMATOGRAPHIC EQUIPMENTS INCLUDING CAMERAS OF ALL TYPES, PROJECTORS , PHOTOGRAPHIC GOODS LIKE PAPER, FILMS ETC.(DETN
DTD.17/1/2008).
9001059 CCTV CAMERA, ACCESSORIES AND PARTS,SPY CAMERA AND DEVICES
9001060 METAL DETECTOR, BAGGAGE SCANNING MACHINE, SEARCH LIGHT, ACCESS CONTROL SYSTEM
9001061 OPTICAL GOODS INCLUDING OPTICAL LENSES OTHER THAN THOSE COVERED UNDER ANY OF THE SCHEDULES
9001062 BINOCULARS, TELESCOPES AND OPERA GLASSES AND COMPONENT PARTS AND ACCESSORIES THEREOF
9001063 WRITING INSTRUMENTS COSTING ABOVE RUPEES ONE THOUSAND PER PIECE
9001064 FANCY LAMPS AND CHANDELIERS
9001065 PAINTINGS, SCULPTURES AND OTHER ART WORKS
9001066 FISH AQUARIUMS,
9001067 GLAZED EARTHERN WARE ,GLASS & GLASS WARE (NON-CROCKERY)
9001068 ARTIFICIAL FLOWERS
9001069 IVORY ARTICLES
9001070 SANDAL WOOD & ITS ARTICLES etc.
9001071 RELIGIOUS PICTURES (INCLUDING FRAMED PICTURES OF VARIOUS DETITIES) NOT FOR USE AS CALENDAR(DETN DTD.18/7//05)
9001072 ICONS ON GOLD PLATED NICKEL FOILS AND OTHER METALLIC FOILS
9001073 ARTICLES MADE OF BRASS, BELL METAL
9001074 UTENSILS, KITCHENWARE AND TABLEWARE MADE OF GLASS
9001075 CHINA WARE/MELAMINE CROCKERY AND OTHER ARTICLES
9001076 ALL TYPES OF STOVES INCLUDING LPG STOVES, BIO-GAS STOVES AND THEIR SPARE PARTS AS ARE NOT COVERED BY ANY SCHEDULE (DETN
DTD.17/12/2008)
9001077 DISPOSABLE CROCKERY LIKE CUPS, PLATES, FORKS, SPOONS, BEVERAGES STRAWS ETC. AS IS NOT COVERED UNDER ANY SCHEDULE
9001078 ARTICLES FOR ART/DRAWINGS LIKE POSTER COLOURS, ACRYLIC COLOURS, OIL COLOURS, TUBE COLOURS, FABRIC COLOURS, CERAMIC
COLOURS, DRAWING BRUSHES, COLOUR MIXING BLADES, DRAWING PINS, COLOUR PENCILS ETC. AS ARE NOT COVERED BY ANY
SCHEDULE(DETN DTD.24/11/05)
9001079 CIGARETTE CASES
9001080 LIGHTERS
9001081 ARMS & AMMUNITION INCLUDING RIFLES, PISTOLS, REVOLVERS ETC.,EXPLOSIVES ,ARTILLERY
9001082 ELECTRONIC TOYS
9001083 DRINKING WATER/MINERAL WATER SOLD IN SEALED PACKINGS,MEDICINAL WATER, DISTILLED WATER, DE-MINERALIZED WATER,IONIC WATER,
BATTERY WATER
9001084 ICE CREAMS,SHAKES INCLUDING ICE CREAM SHAKES, MANGO SHAKE, MILK SHAKES ETC.
9001085 SHERBETS, DRINKS, JUICES ETC. OTHER THAN THOSE MADE OF FRUITS ,OTHER NON ALCOHOLIC BEVERAGES (NON AERATED)
9001086 FLAVOURING AGENTS, STABILIZING AGENTS, COLOURING AGENTS AND OTHER ADDITIVES IN THE FOOD INDUSTRY AS ARE NOT COVERED BY
ANY SCHEDULE ,FLAVOURS AND ALL THEIR CONCENTRATES AND ESSENCES(DETN DTD.23/6/05)
9001087 DRY YEAST
9001088 CONFECTIONERY ITEMS (INCLUDING CAKE, PASTRIES, TOFFEES, CANDIES, SUGAR BALLS, CHOCOLATES ETC),BISCUITS SOLD UNDER BRANDED
PACKAGES
9001089 MOUTH FRESHNERS, PAN MASALA (WITHOUT TOBACCO) AND SIMILAR ITEMS
9001090 SAUCE PASTES
9001091 VERMICELLI, MACARONI, NOODLES, PASTA ETC.(DETN DTD.09/11/12)
9001092 COOKED FOODS AND SNACKS ,SEMI-COOKED FOODS AND SNACKS
9001093 SOYA FOOD PRODUCTS LIKE BARI, CHIKKA, CHOPS, VEGGETS, NOODLES, KABAB, SPRING ROLLS ETC.(DETN DTD.09/11/12)
9001094 ROASTED DRY FRUITS (DETN DTD.15/3/12)
9001095 PACKED BABY FOODS
9001096 KESAR
9001097 PET FOOD AND ACCESSORIES (DETN DTD.31/03/2010)
9001098 THE ARTICLES OF PLASTIC FOR PACKING NAMELY BOXES, CASES, CRATES, CONTAINERS, BOTTLES AND JERRY CANS ETC. AS ARE NOT COVERED
BY ANY SCHEDULE,PLASTIC/POLYTHENE BAGS(DETN DTD.13/7/05)
9001099 RUBBER GOODS OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE(EXCLUDING TYRES & TUBES)
9001100 CEMENT
9001101 READYMIX CONCRETE
9001102 GRANITE AND ITS TILES
9001103 ARTICLES MADE OF MARBLES/GRANITE
9001104 SANITARY GOODS / SANITARY WARE /SANITARY FITTINGS OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE
9001105 GLAZED EARTHERN TILES/CERAMIC TILES
9001106 BOULDERS & CHIPS
9001107 MALBA/CRUSHED MALBA
9001108 ROOFING TILES, ASBESTOS SHEETS AND ACCESSORIES
9001109 RCC SHEETS
9001110 COOLANTS
9001111 NON-PETROLEUM BASED LUBRICANTS (DETN DTD.08/3//2006)
9001112 LIFTS & ELEVATORS
9001113 FIRE FIGHTING EQUIPMENTS,PARTS & SPARE PARTS & ACCESSORIES THEREOF
9001114 PAINTS, PRIMERS, COLOURS AND VARNISHES ,PAINT BRUSHES, ROLLERS AND OTHER PAINTING EQUIPMENTS (DETN DTD.01/8/2006)
9001115 PUTTY (USED FOR SMOOTHING THE WALLS) (DETN DTD.10/2/2006)
9001116 WALL PAPERS
9001117 VINYL FLOORING, FLOOR COVERINGS OF PLASTICS AND OTHER MATERIALS (DETN DTD.15/2/2006)
9001118 ALL TYPES OF BLINDS INCLUDING WOOD BLINDS, VERTICAL BLINDS, VINYL BLINDS ETC.
9001119 WATER STORAGE TANKS AND CISTERNS
9001120 WIRE MESH AND METAL MESH
9001121 CERAMIC GOODS (EXCL. CROCKERY AND SANITARY WARE)
9001122 GARDEN UMBRELLA
9001123 FIBREGLASS & THEIR ARTICLES
9001124 INSULATING BOARD
9001125 BOILERS / FURNACE
9001126 FILTERS EXCEPT WHEN USED IN MOTOR VEHICLES
9001127 HELMETS OF ALL KINDS (DETN DTD.26/8/2010)
9001128 SOLAR POWER PLANTS /SOLAR ENERGY SYSTEMS
9001129 WASTE WATER TREATMENT PLANTS
9001130 PLYWOOD,PARTICLE BOARD,PLYBOARD,ARTIFICIAL,COMPOSITE WOOD,SUNMICA..HARD BOARD,MEDIUM DENSITY FIBRE BOARD (MDF)
,LAMINATED SHEET(DETN DTD.04/12//05)
9001131 WOODEN CARVINGS AND MOULDINGS
9001132 ALMIRAHS AND SAFES
9001133 COMPUTER FURNITURE ,MOULDED FURNITURE ,STEEL ,ALUMINIUM AND PLASTIC FURNITURE
9001134 WOODEN BOXES AND ARTICLES EXCEPT THOSE COVERED UNDER ANY OF THE SCHEDULES
9001135 X-RAY FILMS
9001136 RUBBER HOT WATER BOTTLES(DETN DTD.12/7/05)
9001137 EMPTY TINS & BARRELS
9001138 H.P.I. BAGS
9001139 STICKERS ,LABELS OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE
9001140 LOCKS OF ALL KINDS INCLUDING SHUTTER LOCKS AND FURNITURE LOCKS (DETN DTD.20/3/2006)
9001141 LIQUIFIED PETROLEUM GAS FOR COMMERCIAL USE
9001142 COMPRESSED NATURAL GAS NOT COVERED BY ANY ENTRY OF SCHEDULES
9001143 DUMMIES AND MANNEQUINS
9001144 BABY RIDES, WALKERS, STROLLERS CARRIERS, PERAMBULATORS, CRADLES, BABY SWINGS, BABY COTS, BABY CHAIRS, BABY SEE-SAW AND BABY
SLIDES ETC. (DETN DTD.14/12/05)
9001145 KEROSENE EXCEPT SOLD UNDER PDS
9001146 ADVERTISEMENT BOARDS, SIGN BOARDS, NEON AND GLOW SIGN BOARDS ETC.
9001147 AUTO TELLER MACHINE
9001148 ARTICLES MADE OF SEMI PRECIOUS SOTNES
9001149 SUNGLASSES AND PARTS THEREOF
9001150 MEMENTO, AWARD, MEDALS, TROPHY, SHIELDS ETC.
9001151 WASHING SOAPS/LIQUIDS, SHAMPOOS, CLEANING AGENTS, DETERGENTS ETC.
9001152 HOUSE KEEPING PRODUCTS SUCH AS DUST BRUSH, DUSTERS, MOPS, ETC.
9001153 DISINFECTANT & DEODORANTS
9001154 INSECT REPELLANTS ,MOSQUITO COILS, MATS ETC.
9001155 COSMETICS ,TOILETRIES INCLUDING SOAPS,SHAMPOOS AND HAIR OILS
9001156 FEMININE SANITARY NAPKINS EXCLUDING SINGLE PACKS CONTAINING 8 UNITS AND HAVING MRP UPTO RS. 20 PER PACK
9001157 BABY NAPPIES, DIAPERS OTHER THAN ADULT DIAPERS (DETN DTD.21/4/07)
9001158 PERSONAL HEALTH CARE PRODUCTS
9001159 PERSONAL HEALTH CARE EQUIPMENT
9001160 ENERGY DRINKS (NON-AERATED)(DETN DTD.09/7/12)
9001161 DIETARY SUPPLEMENTS
9001162 TOOTH PASTE / POWDER, DENTIFRICES,TOOTH BRUSH
9001163 SAFETY RAZOR / BLADES
9001164 SHOE POLISH/SHINER, SHOE BRUSH, SHOE SHINING MACHINES/EQUIPMENTS AND OTHER ACCESSORIES
9001165 PERFUMERY AND ESSENCES EXCEPT INDUSTRIAL PERFUMES
9001166 CARPETS
9001167 MATTRESSES ,PILLOWS AND CUSHIONS
9001168 SLEEPING BAGS (DETN DTD.07/11/2008)
9001169 FOAM SHEETS other than those covered under any schedule.
9001170 FOAM & THEIR ARTICLES
9001171 RUBBER SHEETS, RUBBER COATED CLOTH SHEETS ETC.(DETN DTD.19/03/12)
9001172 PICNIC SET
9001173 VACUUM FLASKS, THERMIC JUGS, THERMOS ETC. AND ICE BUCKETS, BOXES OR URNS OR OTHER DOMESTIC RECEPTICLES ETC. TO KEEP FOOD
OR BEVERAGE HOT OR COLD AND REFILLS THEREOF
9001174 CLOCKS, TIME PIECES, ELECTRICAL TIME SWITCHES AND MECHANICAL TIMERS AND PARTS THEREOF
9001175 WATCHES upto Rs.5000/- till 09.05.2016 /ALL WATCHES IRRESPECTIVE OF PRICE w.e.f.10.05.2016.
9001176 TRAVEL CASES / BRIEF CASES /TRAVELLING BAGS/SUITCASES / WEDDINGS VANITY CASE
9001177 RAINCOATS
9001178 FURS & THEIR GOODS
9001179 REXINE
9001180 LEATHER GOODS OTHER THAN THOSE COVERED UNDER ANY OF THE SCHEDULES
9001181 HARDWARE ITEMS NOT COVERED BY ANY OF THE SCHEDULES
9001182 ALL TYPES OF PAPER NAPKINS, PAPER TOILET ROLLS, KITCHEN PAPER ROLLS AND TISSUE PAPERS (DETN DTD.17/5/2006)
9001183 SCIENTIFIC INSTRUMENTS AND EQUIPMENTS AS ARE NOT COVERED BY ANY OF THE SCHEDULES
9001184 CHEMICALS (INCLUDING PETRO-CHEMICALS) WHICH ARE NOT COVERED IN ANY SCHEDULE
9001185 ABRASIVE POWDERS LIKE ALUMINIUM POWDER AS ARE NOT COVERED BY ANY SCHEDULE (DETN DTD.17/5/2006)
9001186 POWDERED MILK AND CONDENSED MILK
9001187 BUTTER AND BUTTER OIL
9001188 GASES FOR MEDICAL PURPOSES LIKE OXYGEN, NITROUS OXIDE ETC.
9001189 STEEL WIRE ROPES, STAINLESS STEEL ROPES, COPPER WIRE ROPES AND COPPER STAY WIRES AND OTHER SIMILAR WIRE/ROPES NOT COVERED
UNDER ANY SCHEDULE(DETN DTD.20/10//05)
9001190 ALL TYPE OF PAPER SHREDDER
9001191 AIR COMPRESSORS AND THEIR ACCESSORIES (DETN DTD.29/3/2006)
9001192 DIESEL GENERATORS SETS (DETN DTD01/9/2014)
9001193 PLAYING CARDS
9001194 ENVELOPES, LETTER CARDS, PLAIN POST CARDS, CORRESPONDENCE CARDS OTHER THAN POSTAL ITEMS SOLD BY GOVERNMENT
9001195 ELEVATORS, MANUAL LIFTS AND ITS COMPONENTS/SPARE PARTS
9001196 READYMIX FOOD ITEMS FOR COOKING CONTAINING ANY INGREDIENT OTHER THAN THOSE LISTED IN FIRST SCHEDULE
9001197 HUMAN HAIR AND WIGS
9001198 AIR PURIFIERS
9001199 ELECTRIC STEAMERS OF ALL TYPES
9001200 PURSES AND WALLETS MADE OF ALL MATERIALS
9001201 GRAPHIC ART FLIM
9001202 POWDER COATING MACHINE
9001203 BIOMETRIC ATTENDANCE MACHINES/PROXIMITY CARD (DETN DTD.28/5/13)
9001204 WATER METERS (other than those used as industrial inputs).
9001205 LUGGAGE CARTS
9001206 MASSAGE CHAIRS OF ALL KINDS
9001207 REMOTE CONTROLS
9001208 READYMADE PORTA CABINS AND SIMILAR STRUCTURES
9001209 METALLIC OR OTHER IDOLS AND STATUES AS ARE NOT COVERED BY ANY SCHEDULE
9001210 NAVIGATION DEVICES, GPS RECEIVERS, VEHICLE TRACKING SYSTEMS/UNITS ETC. AS ARE NOT COVERED BY ANY SCHEDULE (DETN
DTD.14/08/2008,05/04/2011,31/03/2010)
9001211 M.S. FABRICATED STRUCTURES
9001212 SLEEPING BAGS (DETN DTD.07/11/2008)
9001213 ARTIFICIAL TEETH AND DENTURES (DETN DTD.21/01/2010)
9001214 AIR BUBBLE PACKAGING (DETN DTD.05/2/2008)
9001215 TANDOORS MADE OF SIMPLE CLAY AND OTHER SIMILAR PRODUCTS
9001216 CEREMONIAL DRESSES AND OTHER ADD- ONS FOR ARMED FORCES
9001217 BULLET PROOF JACKETS, OTHE PROTECTIVE CLOTHINGS AND GEARS USED BY ARMED FORCES PERSONNEL
9001218 DISPOSABLE GLOVES
9001219 SATELLITE RECEIVER AND PARTS
9001220 CONVEYORS
9001221 EMBROIDERY MACHINES AND ITS ACCESSORIES, PARTS (DETN DTD.08/12/2006)
9001222 BALLOONS
9001223 OTHERS- ITEMS TO BE SPECIFICALLY MENTIONED
9001224 FOOTWEAR ABOVE Rs.500 TILL 09.05.2016.
9001225 SWEETS AND NAMKEENS TILL 09.05.2016.
9001226 ALL KINDS OF MARBLE TILL 09.05.2016.
9001227 READYMADE GARMENTS COSTING ABOVE Rs.5000/- TILL 09.05.2016.
9001228 SCHOOLBAGS HAVING MRP ABOVE Rs.300/- TILL 09.05.2016.
 COMMODITIES WITH DIFFERENTIAL TAX RATES DURING THE 1ST QUARTER 2016-17
S.No. COMMODITY PERIOD TAX RATES
1 FOOTWEAR ABOVE Rs.500 PRIOR TO 09.05.2016 12.50%
10.05.2016 ONWARDS 5%

2 SWEETS AND NAMKEENS PRIOR TO 09.05.2016 12.50%

10.05.2016 ONWARDS 5%
PRIOR TO 09.05.2016 12.50%
E-RICKSHAW,BATTERY OPERATED ,HYBRID 10.05.2016 ONWARDS 5%
3 AUTOMOBILES ON BATTERY AND FUEL

4 ALL KINDS OF MARBLE PRIOR TO 09.05.2016 12.50%

10.05.2016 ONWARDS 5%

5 DIESEL AS DESCRIBED IN SCH-IV 19.01.2016 TO 06.05.2016 18%

07.05.2016 ONWARDS 16.75%
6
WATCHES COSTING ABOVE RUPEES 5000/- PRIOR TO 09.05.2016
10.05.2016 ONWARDS 20% 12.5%
7 TOBACCO AND GUTKA, UNMANUFACTURED
TOBACCO, BIDIS, AND TOBACCO USED IN THE PRIOR TO 09.05.2016
MANUFACTURE OF BIDIS AND HOOKA TOBACCO 20%

UN-MANUFACTURED TOBACCO, TOBACCO AND

TOBACCO PRODUCTS IN ALL FORMS SUCH AS 10.05.2016 ONWARDS 20%
CIGARETTES (IRRESPECTIVE OF FORM AND
LENGTH), CHEWING TOBACCO, GUTKHA, CIGARS,
HOOKA TOBACCO, KHAINI, ZARDA, SURTI, BIDIS
ETC.
8
READYMADE GARMENTS COSTING ABOVE PRIOR TO 10.05.2016 12.5%
Rs.5000/- 10.05.2016 ONWARDS 5%
9
PRIOR TO 10.05.2016 12.5%
SCHOOLBAGS HAVING MRP ABOVE Rs.300/- 10.05.2016 ONWARDS 5%