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of <h1>Delhi VAT Act: 1% Tax on Gold, Silver, Jewelry, Precious Stones & Specific Aviation Fuel Sales Under UDAN Scheme</h1> The Second Schedule of the Delhi Value Added Tax Act, 2004, outlines goods taxed at 1%. These include bullion, articles of gold, silver, and other precious metals, as well as jewelry made from these materials. Precious and semi-precious stones are also listed. Additionally, from May 19, 2017, the sale of aviation turbine fuel to civil aviation operators under the Regional Connectivity Scheme - UDAN for flights on specified routes involving Delhi is taxed at 1%, subject to compliance with the scheme's conditions set by the Ministry of Civil Aviation.
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