THE FIFTH SCHEDULE TO
DELHI VAT (See section 6)
List of dealers
exempted from paying tax on sale of goods
S.No 31 Silk and
garments made of silk but not including Sarees made of silk.
·
So the
Dealer who Deals in Sarees made of Silk are not Exempt.
·
Dealers
of Silk ( Fabric) and Garments made of Silk are Exempt
THE FIRST SCHEDULE List of Exempted Commodities
WEF 21.06.2011
Exempted : 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 canvass 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)
Suiting having sale price of more than Rs. 500/- per meter
So Items covered under (i) to (iii) above
are Taxable
WEF 11.05.2005
Exempted : Khadi
garments, bags and made-ups.
WEF 31.03.2008
Exempted : Embriodery
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
THE THIRD SCHEDULE
(See section 4)
List of Goods Taxed
at 5%
WEF 11.05.2005
Taxable : Silk
fabrics including silk sarees but excluding handloom silk unless covered by
Additional Excise Duty.
Contributed By Pawan and Amit ( CA Finalist at Sandeep Ahuja & Co.)
