Third Schedule amendment expands and revises specified goods and exemptions under the Delhi Value Added Tax regime. Amendment to the Third Schedule of the Delhi Value Added Tax Act, 2004 substitutes numerous existing entries, omits a specified entry and inserts an extensive list of additional goods and categories (including capital goods and industrial inputs) by way of textual substitutions and new entries; the changes, enumerated in Part-A (Industrial Inputs) and Part-B (Capital Goods), take immediate effect under the notification issued by the Lt. Governor pursuant to section 103 of the Act.