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of <h1>Delhi VAT Act: Key Commodities Exempt from Tax Include Agricultural Tools, Handicapped Aids, Books, and Religious Items</h1> The First Schedule of the Delhi Value Added Tax Act, 2004, outlines a list of commodities exempt from VAT. These include manually operated agricultural implements, aids for handicapped persons, various types of feed, betel leaves, books, handloom fabrics, charcoal, coarse grains, contraceptives, dairy products, earthen pots, electricity, firewood, fish products, fresh produce, and religious items. Other exempt items include raw materials like wool and silk, certain foodstuffs, and specific goods like bicycles, adult diapers, and items used in religious rituals. The schedule also details exemptions for items under the Public Distribution System and certain manufacturing inputs.
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