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    <title>List of Goods Taxed at 1% - THE SECOND SCHEDULE - (See Section 4)</title>
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    <description>The Second Schedule to the Delhi Value Added Tax Act lists goods subject to a reduced VAT rate of 1%, specifically bullion; articles of gold, silver and precious metals including jewellery; and precious and semi-precious stones. It further provides that Aviation Turbine Fuel sold to civil aviation operators operating under the Regional Connectivity Scheme (UDAN) is subject to the reduced rate, contingent on applicability and fulfillment of the scheme&#039;s conditions.</description>
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