1.

Coal including coke in all its forms

2.

Cotton as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956)

3.

Iron and steels as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956)

4.

Jute as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956) ¹ [and jute products]

5.

Oil seeds as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956)

6.

Hides and skins, whether in a raw or dressed state

Cotton yarn, but not including cotton yarn waste, as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956)

Crude oil as defined u/s 14 of Central Sales Tax Act, 1956 (74 of 1956)

9.

Imported sugar in all forms

10.

Imported textiles and fabrics in all forms

11.

All kinds of edible oils, hydrogenated vegetable oil ² [(vanaspati ghee but not including imported Vanaspati)] and gingili oil

12.

Vegetable solvent oils and Bran oil

13.

Vegetables,fruits, fish and meat not covered by any other entry in any other schedules appended to the Delhi Sales Tax Act 1975

14.

kerosene sold through fair price shops

Bidi leaves.

Starch.

Maize products.

Ready-made garments but not including those made of leather, fur, ⁷[khadi] and silk.

Hosiery goods ⁸[***] ⁹[but not including undergarments, that is to say underwear, vests, panties and brassieres having MRP per piece upto Rs. 100/-]

Utensils and kitchenwares including tablewares, but not including crockery, glazed earthenwares and those made of glass or china-clay

Bone-meal ¹¹[***]

Pesticides, insecticides and weedicides.

Safety Matches, but not including hand made safety matches.

Ice.

All kinds of yarns, including staple yarn.

Raw wool.

Knitting yarn and knitting wool.

Raw silk.

Ores and minerals.

¹²[***]

Bicycles, parts, ¹³[tyres and tubes] and accessories thereof.

Sponge Iron.

¹⁴[Computer hardware], software ¹⁵[and accessories]

Meat, Fish, fruits and Vegetables when sold in preserved form

Silk and garments made of silk, ¹⁶[***]

Musical Instruments

Synthetic Gems

Spark Plugs

Adhesives

Tractors, ¹⁸[tractor chassis and spare parts thereof]

¹⁹[***]

Non ferrous metals and their alloys, such as aluminum, copper, brass and zinc, but not including finished goods made therfrom.
²⁰[Exp;anation.- Finished goods will not include non-ferrous metals or their alloys in intermediate form such as ingots, billets, patta, etc. normally used as an input in the industry]

Inserted vide Notification No. F.4(75)/99-Fin(G) dt. 31.3.2000 w.e.f. 14.4.2000

Substituted for the words "(vanaspati ghee)" vide No.F.101(112)/2002-Fin.(A/Cs)/(iv)/298-307 dt. 24.4.2002 w.e.f. 24.4.2002.

Substituted vide Notification No. F/101(11)/2000-Fin.(A/Cs)/21-27dt. 28.11.2000, w.e.f. 28.11.2000, for the words "Kiryana items including all items execepting medicinal herbs as notified by the Govt. of India, MHA under the CST Act vide notification No. F.14(12)/89-PPR/PF/Voll. III / 25274-523 dated 3.12.1997". Earlier substituted vide Notification No. F.4(75)/99 - Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000. for the "Kiryana items that is to say - (a) all kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, imli, amla, harra and bahera, ratanjot, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind; (b) dried chilies, garlic and ginger, kankaul mirch; (c) ararote, singhara, kuttu and their atta; (d) kala namak, sendha namak; (e) aam papar, mushrum, khumba and guchchi; (f) gola, goley ka burada, seik narial; (g) til, rai; (h) postdana, khushk pudina, magaj of all kind; (i) mungafali dana, sabudana; (j) hawan samagri,shikakai, roli; (k) sat-esabgoal, bhuj-esabgoal, bhusi-esabgoal; (l) mehendi patti, pisi mehendi; (m) keser. (n) herbs used in kitchen."

Words omitted "amla, harrad and bahera, ratanjot" vide Notification No. F.101(112)/2002-Fin.(A/Cs)/ (iv)/298-307 dt. 24.4.2002 w.e.f. 24.4.2002.

Words omitted "Khushk pudina" vide Notification No. F.101(112)/2002-Fin.(A/Cs)/ (iv)/298-307 dt. 24.4.2002 w.e.f. 24.4.2002.

Works omitted "Sikakai" vide Notification No.F.101(112)/2002-Fin.(A/Cs)/(iv)/298-307 dt. 24.4.2002 w.e.f. 24.4.2002.

Inserted vide Notification No.F.4(75)/99-Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.

Works omitted "excluding undergarments made of hosiery having maximum retail price upto Rs. 100/- "vide Notification No.F.101(69)/2001-Fin.(A/Cs)2271-78 dated 31.8.2001 w.e.f. 1.9.2001. These words were earlier inserted vide No.f.4(75)/99 - Fin.(G) dated 31.3.2000 w.e.f. 1.4.2000.

Inserted vide Notification No. F.101(112)/2002-Fin.(A/Cs)(iv)/298-307 dt. 24.04.2002 w.e.f. 24.04.2000.

The words "and chemical fertilizers" omitted vide Notification No. F.101(48)/2001-Fin.(A/Cs)120-128 dated 31.03.2001 w.e.f. 01.4.2001.

Words "Oil cake and De-oiled cakes" omitted vide Notification No. F.4(52)/99 -Fin.(G)/1576 dated 24.1.2000 w.e.f. 25.1.2000.

As per Clarification No. F.9(J)/97-98 Policy/22754-23157 dated 2/3/2000/ Computer Hardware means (I) Computer of analog or digital varieties and (II) Computer Peripherals such as (a) Computer moniter (b) Computer Keyboards (c) Computer printer * (d) Computer modms including set top modems used with cable TV for internet access (e) Multimedia kits # and (f) Computer scanners *
Note : * digital Photocopiers, digital fax machines which can also be used as Printers / Scanners are not covered under the Entry No.37 of Second Schedule as they are convered under specific Entry No.8 & 3 respectively of First Schedule taxable at 12%. # speakers ampli-speakers when not sold as part of multimedia kit will not be covered under this entry and will be taxed @ 8% being unspecified item and covered under unclassified general good. It is clarified that routers, networking switches and hubs will be covered under Entry No. 38. It is further clarified that UPS & CVT are not covered under this entry and they are taxable @ 12% being covered under Entry No. 2(h) of First Schedules.

Omitted vide Notification No. F.4/8/2000 - Fin.(E-1)(i)/564 dt. 22.8.2000 w.e.f.22.8.2000 and read as: "Tea sold in loose form". Earlier substituted for "Un-branded tea, sold in loose form" vide Notification No. F.4(75)/99 - Fin.(G) dt.31.3.2000 w.e.f.1.4.2000.