TaxTMI 
TaxTMI 
TaxTMI 
Final rate of revised DVAT rates with effect from 1-4-2010: visit DELHI VAT - CHANGE IN VAT RATES WITH EFFECT FROM 1-4-2010
Budget Proposal
S. No. | ITEM | New Tax Rates effective from date to be notified | Existing tax Rates |
(%) | (%) | ||
A - DVAT rates reduced from 12.5% to exempted (i..e. 0%) | |||
1 | Oral Iron Chelator Defarasirox | 0 | 12.5 |
B - New tax on certain items - exempted (i.e. 0%) to 5% | |||
1 | Compressed natural gas (CNG) for use in transport sector | 5 | 0 |
2 | Rassi, Ban & Newar | 5 | 0 |
3 | Bio inputs like Fertilizers and Micro-nutrients and plant growth promoters | 5 | 0 |
4 | Kerosene stoves, lanterns and petromax and their spares | 5 | 0 |
5 | Embroidery and zari items | 5 | 0 |
C - New tax on certain items from exempted (i.e. 0%) to 12.5% | |||
1 | Motion Picture distribution when treated as right to use goods | 12.5 | 0 |
2 | Plastic scrap/glass scrap | 12.5 | 0 |
D - Tax rate increased From 5% to 12.5% | |||
1 | All other scraps | 12.5 | 5 |
2 | Dry fruits and kesar and magaj of all kind | 12.5 | 5 |
3 | Desi Ghee | 12.5 | 5 |
4 | Household plastic items | 12.5 | 5 |
5 | Plastic and tin containers including barrels | 12.5 | 5 |
6 | Wood and timber and plywood and laminated boards | 12.5 | 5 |
7 | Fitting for doors and windows and furniture | 12.5 | 5 |
8 | Wire mesh and metal mesh | 12.5 | 5 |
9 | Paint brushes | 12.5 | 5 |
10 | Tractor tyres and tubes | 12.5 | 5 |
11 | Cocoa and coffee including coffee beans | 12.5 | 5 |
12 | Invertors | 12.5 | 5 |
13 | All Utensils and cutlery items (including Pressure cookers/ Pans) except those made of precious metals | 12.5 | 5 |
14 | Fertilizers, pesticides, weedicides, insecticides, herbicides, rodentecides and plant growth regulators (other than those covered in First Schedule) | 12.5 | 5 |
15 | Glucose D | 12.5 | 5 |
16 | Locks | 12.5 | 5 |
17 | Weights and Measures | 12.5 | 5 |
18 | Fibre Board and particle board | 12.5 | 5 |
19 | Tea | 12.5 | 5 |
20 | Writing instruments costing above Rs. 1,000/- | 12.5 | 5 |
21 | Mobile Phones and all mobile accessories above Rs. 10,000/- | 12.5 | 5 |
22 | Readymade garments above Rs. 5,000/- | 12.5 | 5 |
E - Tax rates increased from 12.5% to 20% | |||
1 | Diesel | 20 | 12.5 |
2 | Aerated Drinks | 20 | 12.5 |
3 | Watches above Rs. 5,000/- | 20 | 12.5 |
Final rate of revised DVAT rates with effect from 1-4-2010: visit DELHI VAT - CHANGE IN VAT RATES WITH EFFECT FROM 1-4-2010