THE FIRST SCHEDULE

(See section 6)

1 01.04.2005 to 07.08.2005

Agricultural implements manually operated or animal driven.

08.08.2005

Manually operated or animal driven agricultural implements, their spare parts, components and accessories.

2 01.04.2005 to 13.03.2006

Aids and implements used by handicapped persons.

14.03.2006

Aids and implements used by handicapped persons, that is to say,

(i) Orthopedic or fracture appliances

(ii) Artificial joints and Artificial parts of the body

(iii) Frequency modulated hearing aid system used for hearing by handicapped persons

(iv) Parts and accessories of hearing aids

(v) Wheel chairs for invalids, whether or not mechanically propelled (including motorized) and their parts and accessories

(vi) Braille typewriters whether electric or non electric

(vii) Braille Paper

3 01.04.2005 to 10.05.2005

Aquatic feed, poultry feed and cattle feed including grass, hay and straw.

11.05.2005

Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake.

4 01.04.2005

Betel leaves.

5 01.04.2005 to 10.05.2005

Books, periodicals, Newspapers and maps

11.05.2005

Books, periodicals and journals including maps, charts and globes.

6 01.04.2005

Charakha, Ambar Charakha, handlooms and handloom fabrics and Gandhi Topi.

7 01.04.2005

Charcoal.

8 01.04.2005

Coarse grains other than paddy, rice and wheat.

9 01.04.2005

Condoms and Contraceptives.

10 01.04.2005 to 10.05.2005

Cotton and silk yarn in hank

11.05.2005

Cotton and silk yarn in hank and cone.

11 01.04.2005

Curd, Lussi, butter milk and separated milk.

12 01.04.2005

Earthen pot.

13 01.04.2005

Electricity energy.

14 01.04.2005 to 10.05.2005

Firewood

11.05.2005

Fire wood except casurina and eucalyptus timber.

15 01.04.2005 to 10.05.2005

Fishnet and fishnet fabrics

11.05.2005

Fish net, fish fabrics & fish seeds, prawn/shrimp seeds.

16 01.04.2005

Fresh milk and pasteurized milk.

17 01.04.2005

Fresh plants, saplings and fresh flowers.

18 01.04.2005

Fresh vegetables and fruits.

19 01.04.2005

Garlic and ginger.

20 01.04.2005 to 10.05.2005

Bangles made of shell, glass, lac or plastic

11.05.2005

All bangles except those made of precious metals.

21 01.04.2005 to 13.03.2006

Human Blood and blood plasma

14.03.2006

Blood including blood components

22 01.04.2005

Indigenous handmade musical instruments.

23 01.04.2005

Kumkum, bindi alta and sindur.

24 01.04.2005

Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair.

25 01.04.2005

National Flag.

26 01.04.2005

Organic manure

07.12.2011

Organic manure, fertilizer, bio-inputes like bio-fertilizer, micronutrients and plant growth promoters.

27 01.04.2005

Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose in book form.

28 01.04.2005

Raw wool.

29 01.04.2005

Semen including frozen semen.

30 01.04.2005

Silk worm laying, cocoon and raw silk.

31 01.04.2005 to 20.06.2012

Slate and slate pencils, geometry boxes, colour boxes, crayons, pencil sharpners and empty pencil/geometry boxes.

21.06.2012

Slate and slate pencils, geometry boxes, colour boxes, crayons and pencil sharpners

32 01.04.2005

Tender green coconut.

33 01.04.2005

Toddy, Neera and Arak.

34 01.04.2005

Bread (branded or unbranded).

35 01.04.2005

Common Salt (Processed and Unprocessed) and sendha namak.

36 01.04.2005

Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and

(i) water sold in sealed container.

37 01.04.2005 to 10.05.2005

Compressed Natural Gas

11.05.2005

Compressed Natural Gas (CNG) for use in the Transport Sector.

38 01.04.2005

Rakhi.

39 01.04.2005

Handmade safety matches.

40 01.04.2005

Idols made of clay.

41 01.04.2005

Clay lamps.

42 01.04.2005

Murmuralu, Pelalu, Atukulu, Puffed rice commonly known as Muri, Chira, Murki etc., Poha, Murmura and Lai.

43 01.04.2005

Muddhas made of sarkanda, phool buhari / jharoo.

44 01.04.2005

Coconut in shell and separated kernel of coconut.

45 01.04.2005

Religious Pictures not for use as calendars.

46 01.04.2005

Paddy, rice, wheat and pulses.

47 01.04.2005 to 10.05.2005

Khandsari including Sugar but not including imported sugar in all forms

11.05.2005 to 09.12.2009

Khandsari including sugar as described from time to time in column III of the Schedule to the Additional Duty on Excise (Goods of Special

Importance) Act, 1957 but not including imported sugar in all forms.

10.12.2009 to 31.3.2011

Khandsari including sugar as described from time to time in column III of the Schedule to the Additional Duty on Excise (Goods of Special

Importance) Act, 1957 including imported sugar in all forms.

1.4.2011

Khandsari and sugar including imported sugar in all forms.

48 01.04.2005 to 10.05.2005

Taxtiles but not including imported varieties of taxtiles

11.05.2005 to 07.04.2011

Textile as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 and imported varieties of textiles.

08.04.2011 to 20.06.2011

Textile as described in the First Schedule to the Additional Duty on Excise ( Goods of Special Importance) Act, 1957 before its omission by the Govt. of India to give effect to section 75 of the Finance Bill, 2011 but not including -

(i) bed-sheets, pillow covers and other made ups covered by HSN entry nos.63.01,63.02,63.03,63.04,63.05 and 63.06.

(ii) imported varieties of textiles.

(iii) (a) industrial textiles such as convass belt, filter cloth etc.

(b) furnishings other than handloom furnishings

(c) Suitings .

21.06.2011

Textile as described in the First Schedule to the Additional Duty on Excise ( Goods of Special Importance) Act, 1957 before its omission by the Govt. of India to give effect to section 75 of the Finance Bill, 2011 but not including -

(i)bed-sheets, pillow covers and other made ups covered by HSN

entry nos.63.01,63.02,63.03,63.04,63.05 and 63.06.

(for HSN Entries- Refer Annexure-I at the end of the

Schedules)

(ii) imported varieties of textiles.

(iii)(a) industrial textiles such as convass belt, filter cloth etc.

(b) furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other than handloom furnishings”.

(c) Suitings having sale price of more than Rs. 500/- per meter.

49 01.04.2005 to 10.05.2005

Tobacco excluding Gutkha and imported varieties of tobacco

11.05.2005 to 13.05.2007

Tobacco has described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including gutkha and imported varieties of tobacco

49 14.05.2007 to 31.03.2011

Unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis and hooka tobacco.

1.4.2011

Omitted

50 01.04.2005

Flour, Atta, Maida, Suji, Besan etc.

51 01.04.2005

Rassi, Ban and Newars.

52 01.04.2005

Mid-day meals supplied by agencies approved by the Government and local bodies to schools run by the Government of National Capital Territory of Delhi or local bodies.

53 11.05.2005

Khadi garments, bags and made-ups.

54 11.05.2005

All seeds other than oil seeds.

55 11.05.2005

Gur & Jaggeri.

56 11.05.2005

Items covered under PDS (except kerosene).

57 11.05.2005

Items under customs bond for re-export after manufacturing or otherwise.

58 11.05.2005 to 07.08.2005

Pappad

08.08.2005

Pappad and Vadi.

59 11.05.2005

Lac/shell-lac.

60 11.05.2005

Plastic waste.

61 11.05.2005

Scrap glass/scrap glass bottles.

62 11.05.2005

Motion picture distribution when treated as right to use goods.

63 11.05.2005

Natural gas sold to Delhi based agencies engaged in the production of CNG for sale in Delhi for use in the Transport Sector.

64 11.05.2005

Natural Gas and R-LNG (Re-gassified Liquid Natural Gas) sold to the Power Generation Company / Companies owned by the Government of NCT of Delhi for generation of Power meant for sale in Delhi.]

65 08.08.2005

Leaf plates and cups.

66 08.08.2005

Paper waste.

67 08.08.2005

Incense sticks commonly known as agarbati, dhup kathi or dhup bati.]

68 14.03.2006

Deferiprone and Desferrioxamine.

69 14.03.2006 to 20.06.2012

All types of footwear having MRP upto Rs. 500/- provide that the MRP is indelibly marked or embossed on the footwear itself.

21.06.2012

Rubber/Plastic/Rexine footwear having MRP less than Rs. 500/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself.

70 14.03.2006 to 20.06.2012

Hawan samagri]

21.06.2012

Hawan Samagri, Roli, Sacred thread, Kirpan, Prasadum by religious institutions and Misri, Patasha as part of Prasad

71 14.05.2007

Tri-cycle meant for use by persons with disability.

72 14.05.2007 to 20.06.2012

Blood filters.

21.06.2012

Blood Filters and blood bags

73 14.05.2007 to 31.03.2010

Bio-inputs like bio-fertilizers, micro-nutrients and plant growth promoters.

01.04.2010

Omitted

74 14.05.2007 to 31.03.2010

Kerosene-stoves, Lanterns and Petromax and their spares.]

01.04.2010 to 31.03.2011

Omitted

01.04.2011

Kerosene-stoves, Lanterns and Petromax and their spares.

75 31.03.2008

Embroidery and Zari Items that is to say (i) imi, (ii) zari, (iii) kasab, (iv) salma, (v) dabka, (vi) chumki, (vii) gota, (viii) sitara, (ix) naqsi, (x) kora (xi) glass bead, (xii) badla and (xiii) gazai.

76 01.04.2010

Oral Iron Chelator Defarasirox

77 01.04.2010

Liquefied Petroleum Gas (LPG) for domestic use.

78 26.11.2010

Sanitary napkins for use by females provided the M.R.P. Is equal to Rs.20/- or less than Rs.20/- per pack and a single pack contains at least 8 units.

79 01.06.2010

Food commonly known as 'Jan Ahaar' sold in Delhi by Non-Governmental Organisations (NGO's) which are duly approved by the Department of Social Welfare and Women & Child Welfare, Government of NCT of Delhi for selling this food.

80 01.04.2011

Bicycles having MRP upto Rs.3500/-

81 01.04.2011

Adult Diapers.

82 21.06.2012

Tricycles

83 21.06.2012

Kites and charkhi, manjha used for flying kites.

84 21.06.2012

Juna

85 21.06.2012

Mahawar, Hairpins, Hairband, Hairclips, Safety Pins and Saree falls

86 30.03.2013

Refused Derived fuel

87 30.03.2013

Tiles made from malba and kerbstones made from malba

88 30.03.2013

Chilly spray used for self defence

89 30.03.2013

Organic Gulal, Organic colours

90 30.03.2013

Singhara, kuttu and thier atta