First Schedule of exempted commodities has been amended. Some entries have been amended and some entries have been inserted in this Schedule with effect from 11.05.2005 - F.101(328)/2005-Fin.(A/Cs)(i)/537 - Delhi Value Added Tax
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Exemption amendment: Delhi VAT exempted goods list now includes CNG for transport, selected textiles, feeds and khadi garments. Amendment to the First Schedule of exempted commodities under the Delhi Value Added Tax Act, 2004 substitutes multiple schedule entries and inserts new exempt items effective immediately, including various feeds, books, cotton and silk yarn in hank and cone, specified firewood, fishery inputs, non-precious bangles, CNG for transport, khandsari sugar and certain textile and tobacco categories (with specified exclusions), and newly exempted items such as khadi garments, most seeds, gur, PDS items (except kerosene), goods under customs bond for re-export, plastic waste, scrap glass, motion picture distribution rights, and specified natural gas sales for CNG production and power generation for sale in Delhi.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption amendment: Delhi VAT exempted goods list now includes CNG for transport, selected textiles, feeds and khadi garments.
Amendment to the First Schedule of exempted commodities under the Delhi Value Added Tax Act, 2004 substitutes multiple schedule entries and inserts new exempt items effective immediately, including various feeds, books, cotton and silk yarn in hank and cone, specified firewood, fishery inputs, non-precious bangles, CNG for transport, khandsari sugar and certain textile and tobacco categories (with specified exclusions), and newly exempted items such as khadi garments, most seeds, gur, PDS items (except kerosene), goods under customs bond for re-export, plastic waste, scrap glass, motion picture distribution rights, and specified natural gas sales for CNG production and power generation for sale in Delhi.
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