• Apr
  • 03
  • 2010

Delhi VAT rates after Notification

Posted In GST | 1 Comment »

AMENDMENTS IN RATE OF ITEMS  WEF 01.04.2010.

1. In the first schedule appended to Delhi value Added tax Act, 2004(Delhi Act 3 of 2005, hereinafter refer to as the “principal Act”

(a)    The commodity mentioned at S1 no. 73 and 74 shall be omitted

  • Commodity  No. 73 ;- Bio Inputs bio-fertilizers, Micro-nutrients and Plant growth promoters.
  • Commodity No.74;-Kerosene-stoves, Lanterns and petromax and their spares.

Now taxable @ 5%.

(b)   After commodity at S1. No.75,The following commodities shall be added, namely:-

  • ’76   Oral iron chelator Deferasirox.
  • 77   Liquid Petroleum Gas (LPG) for Domestic use.”

Now Taxable at Nil rate

2. In the Third schedule appended to the principal Act.-

(a)    The commodities mentioned at S1 no.20,118,165,166,168,169,171,179,181, 182,184,185, and 186 shall be omitted ;

Now all below mentioned items taxable at 12.5%.

  • Commodity no. 20 :- Fertilizers ,Pesticides , weedicides, Insecticides, Herbicidies, Rodenticides and plant growth regulators ( other than those covered in the first schedule )

  • Commodity no. 118 :- Plasitc and Tin containers including barrels.

  • Commodity no. 165 :- Household Plastic items such as combs, jug, soap case , mug, tooth brush, patra, looking glass and photo frames, chakla belan, cutlery, tea and aata chhanani, lunch box, bottles, trays, tokras including baskets, mats, basins, tubs and drums of capacity upto 100 litres.

  • Commodity no. 166 :-Fitting for doors, window and furniture including (1) hinges-butt, piano, narrow , tee, parliament, handles for locks, furniture fitting furniture hinges, furniture catchers, (2) nails, screws, nuts and bolts , revets, cotter pins, staples, panel pins, blue cut taks, hob nails, (3)  Chains of all kinds (4) all kinds of metal sections, including slotted angles, shelves and accessories (5) Rods, rails, channels and curtain fittings (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fitting, stopper, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts (7) wire brushes

  • Commodity no. 168 :- Paints Brushes.

  • Commodity no. 169 :- Wood, Timber, Ply Board and laiminated board.

  • Commodity no. 171 :- Tractor tyres and tubes.

  • Commodity no. 179 :- Wire mesh and Metal mesh.

  • Commodity no. 181 :- Desi Ghee

  • Commodity no. 182 :- Glucose D.

  • Commodity no. 184 :- Locks

  • Commodity no. 185 :- Weights and Measures

  • Commodity no. 186 :- Fibre board and particle board made out of agricultural wastes like bagasse.

(b)   For the commodity at S1 No.6, the following commodity shall be substituted, namely :-

Old Items :- Commodity no. 6 :-  All untensils and cutlery items (including pressure cookers/pans) except those made of precious metals.

New Item  :- Commodity no. 6 : All untensils  (including pressure cookers/pans) except those made of precious metals.

Now Cutlery Items Taxable @ 12.5%

(c)    For the commodity at S1 No.24, the following commodity shall be substituted, namely :-

Old Items :- Commodity no. 24 :- Declared goods are specified in section 14 of central sales tax act,1956 but not including cereals, pulses, sugar, textiles and tobacco.

New Items :- Commodity no. 24 :- Declared goods are specified in section 14 of central sales tax act,1956 but not including cereals, pulses, sugar, textiles and tobacco and Liquefied Petroleum Gas(LPG) for Domestic use.

(d)   For the commodity at S1 No.41, the following commodity shall be substituted, namely :-

Old Items :- Commodity no. 41 :-Computer, Telephone and parts thereof, Teleprinter and Wireless equipment and parts thereof, Cellular phones and accessories.

New Items :- Commodity no. 41 :- Computer, Telephone and parts thereof, Teleprinter and Wireless equipment and parts thereof, Mobile phone and All mobile accessories costing up to Rupees Ten thousand.

Now Mobile phone and All mobile accessories costing exceeding Rupees Ten thousand. Taxable @12.5% .

(e)    In the commodity at S1 no. 41A, in the table, in column 2, for every against S1 No.7, the following entry shall be substituted, namely :-

Old Items :- Commodity no. 41A :- Uninterrupted Power Supplies (UPS), Inverters and their parts.

New Items :- Commodity no. 41A :- Uninterrupted Power Supplies (UPS) and their parts.

Now Inverter and their parts taxable @12.5%.

(f)     For the commodity at S1 No.57, the following commodity shall be substituted, namely :-

Old Items :- Commodity no. 57 :-Readymade garments but not including those made of khadi.

New Items :- Commodity no. 57 :- Readymade garments  costing up to rupees five thousand but not including those made of khadi.

Now Readymade garments  costing exceeding Rs five thousand taxable @12.5%

(g)    For the commodity at S1 No.76, the following commodity shall be substituted, namely :-

Old Items :- Commodity no. 76 :-Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpners.

New Items :- Commodity no. 76 :- Writing instruments up to rupees one thousand per piece, geometry boxes, colour boxes, crayons and pencil sharpners.

Now Writing instruments Exceeding rupees one thousand per piece taxable @ 12.5%.

(h)    For the commodity at S1 No.81, the following commodity shall be substituted, namely :-

Old Items :- Commodity no. 81 :-Kirana items namely ararote, singhara, kuttu & their aata, kala namak, sendha namak, heeng, aam papad, mushrum, khumba and guchchi,[***] goley ka burada, [***], Til, Rai, postdana, magaj of all kind, mungafali dana, sabudana, roli,mehendi patti, pisi mehendi, kesar, dry fruits.

New Items :- Commodity no. 81 :- Kirana items namely ararote, singhara, kuttu & their aata, kala namak, sendha namak, heeng, aam papad, mushrum, khumba and guchchi, goley ka burada,, Til, Rai, postdana, mungafali dana, sabudana, roli,mehendi patti, pisi mehendi.

Now Dry fruit, magaj of all kind, Kesar taxable @ 12.5%.

(i)      For the commodity at S1 No.180, the following commodity shall be substituted, namely :-

Old Items :- Commodity no. 180 :-Liquefied Petroleum Gas (LPG) and Piped Natural Gas (PNG).

New Items :- Commodity no. 180 :- Liquefied Petroleum Gas (LPG) other than for domestic use and Piped Natural Gas (PNG).

LPG used other than domestic use Taxable @ 12.5%

(j)     After the commodity at S1 No. 187, the following commodities shall be added, namely :-

  • Commodity no. 188 :- Bio-Inputs like bio-fertilizers, Micro-nutrients and Plant growth promoters.
  • Commodity no. 189 :- Kerosene-stoves, Lanterns and petromax and their spares.

Now these items taxable @ 5%

3. In the fourth schedule appended to the principal Act.-

(a)    In the commodity at S1 no. 1, for every entry (V),the following entry shall be substituted, namely :-

Old Items :- Commodity no. (V) :-

(V) Diesel ( High speed diesel, Super light Diesel oil, Light Diesel Oil ( omitted w.e.f 11.05.2005)

New Item Commodity (V) :- (V)     Diesel

(b)   After the commodity at S1 No. 10, the following commodity shall be substituted, namely :-

  • Commodity no. 11 :- Aerated Drinks.
  • Commodity no. 12 :- Watches costing above rupees five thousand.

Now these items taxable @ 20%

NET EFFECT OF DVAT NOTIFICATION DATED 01-04-2010

Items shifted from 0% to 5%

  • Bio Inputs like Fertilizers and Micro-nutrients and plant growth promoters
  • Kerosene Stoves, Lanterns and Petromax and their spares

Items shifted from 4%/5% to 0 %

  • LPG for domestic use
  • Oral Iron Chelator Defarasirox

Items shifted from 12.5% to 20%

  • Aerated Drinks
  • Watches costing above Rs 5,000/-
  • Diesel

Items shifted from 5% to 12.5%

  • Fertilizers, Pesticides, Weedicides, Insecticides, Herbicides, Rodenticides and Plant Growth Regulators (other than those covered in the First Schedule.”;
  • Plastic and Tin Containers including barrels
  • Household Plastic Items such as combs, jug, soap case, mug, tooth brush, patra, looking glass and photo frames, chakla belan, cutlery, tea and atta chhanani, lunch box, bottles, trays, tokras including baskets, mats, basins, tubs, and drums of capacity upto 100 litres.
  • Fittings for doors, window and furniture including (1) hinges-butt, piano, narrow, tee, parliament, handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers, (2) nails, screws, nuts and bolts, revets, cotter pins, staples, panel pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections, including slotted angles, shelves and accessories, (5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes.
  • Paint brushes
  • Wood, timber, ply-board and laiminated board
  • Tractor tyres and tubes
  • Wire mesh and Metal mesh
  • Desi Ghee
  • Glucose D
  • Locks
  • Weights and Measures
  • Fibre board and particle board made out of agricultural wastes like bagasse.
  • Cutlery items
  • Readymade garments costing above Rs 5000/- but not including those made of khadi
  • Writing instruments costing above Rs 1000/-
  • Mobile Phone and all mobile accessories costing above Rs 10000/-
  • Inverters and its parts
  • Magaj of all kinds; kesar and dry fruits

Sandeep Kanoi

One Response to “Delhi VAT rates after Notification”

  1. shashi kumar says:

    Re commodity no.57-do sarees come under this nomenclature or do they come under a separate commodity number.If separate then,is there any change in the rate of VAT on this item?

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