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of <h1>Non-Creditable Goods under Delhi VAT Act: Automobiles, Fuels, Clothing, Food, ACs, Tobacco, Office Equipment, and More</h1> The Seventh Schedule of the Delhi Value Added Tax Act, 2004, lists non-creditable goods that are not eligible for input tax credit under the Act. These include automobiles, fuels, conventional clothing, food and beverages, entertainment goods, air conditioners, tobacco products, office equipment, computers, construction materials, and goods for personal use or gifts. Exceptions are made for registered dealers purchasing these items for resale or manufacturing purposes. Fuel is exempt from being non-creditable if purchased by licensed fuel dealers for resale.
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