Delhi VAT - Change in VAT Rates with effect from 1-4-2010

April 2, 2010

Delhi VAT - Change in VAT Rates with effect from 1-4-2010

See: Delhi Value Added Tax (DVAT) -Amended Act, Rules and Schedules

S. No.	ITEM	*New Tax Rates with effect from 1.4.2010*	Existing tax Rates
S. No.	ITEM	*(%)*	(%)
*A - DVAT rates reduced from 12.5% to exempted (i..e. 0%)*
1	Oral Iron Chelator Defarasirox	0	12.5
*B - DVAT rates reduced from 4% to exempted (i..e. 0%)*
1	Liquefied Petroleum Gag (LPG) fro domestic use (being declared goods)	0	4
*C - New tax on certain items - exempted (i.e. 0%) to 5%*
1	Bio inputs like Fertilizers and Micro-nutrients and plant growth promoters	5	0
2	Kerosene stoves, lanterns and petromax and their spares	5	0
*D - Tax rate increased From 5% to 12.5%*
1	Cutlery Items	*12.5*	5
2	Fertilizers, Pesticides, Weedicides, Insecticides, Herbicides, Rodenticides and Plant Growth Regulators (other than those covered in the First Schedule)	*12.5*	5
3	Mobile Phone and all mobile accessories costing above Rs. 10,000/-	*12.5*	5
4	Invertors and their parts	*12.5*	5
5	Readymade Garments costing above Rs. 5,000/- (but not including those made of Khadi)	*12.5*	5
6	Writing instruments costing above Rs. 1,000/- per piece	*12.5*	5
7	Dry fruits	*12.5*	5
8	Kesar	*12.5*	5
9	Magaj of all kind	*12.5*	5
10	Plastic and tin containers including barrels	*12.5*	5
11	Household plastic items such as combs, …….…. drums of capacity upto 100 litres	*12.5*	5
12	Fittings for doors, window and furniture including (1) hinges-butt ………... (7) wire brushes	*12.5*	5
13	Paint brushes	*12.5*	5
14	Wood, timber, ply-board and laminated board	*12.5*	5
15	Tractor tyres and tubes	*12.5*	5
16	Wire mesh and Metal mesh	*12.5*	5
17	Desi Ghee	*12.5*	5
18	Glucose D	*12.5*	5
19	Locks	*12.5*	5
20	Weights and Measures	*12.5*	5
21	Fibre board and particle board made out of agricultural wastes like Bagasse	*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