16 March 2011
THE FOURTH SCHEDULE TO DELHI VAT (See section 4) (as amended vide notification no. F.101(316)/2005-Fin.(A/Cs)/(iv)/50 dated 01.04.2005 w.e.f. 01.04.2005 and subsequent amendments) List of Goods Taxed at 20% Sl. No. Commodity 1 Petroleum Products other than liquid petroleum gas, Compressed Natural Gas and Kerosene such as (i) Naphtha; (ii) Aviation Turbine Fuel; (iii) Spirit; (iv) Gasoline; 1(v) **** (vi) Furnace Oil; 2(vii) **** 3(viii) **** (ix) Wax (except Petroleum wax used for manufacture of candles); (x) Mixture and combination of above products. 2 Liquor (Foreign and Indian Made Foreign Liquor). 3 Country Liquor. 4 Narcotics (Bhaang). 5 Molasses. 6 Rectified Spirit. 7 Lottery Tickets. 8 Brake Fluid. 9 **** 1 Omitted vide Notification No. F.101(336)/2005-Fin.(A/Cs)(ii)/479 dated 3rd May, 2005 w.e.f. 3rd May, 2005; earlier read as “Diesel (High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil)”. 2 Omitted vide Notification No. F. 101(328)/2005-Fin.(A/Cs)(iii)/559 dated 11th May, 2005 w.e.f. 11th May, 2005; earlier read as “Organic Solvent”. 3 Omitted vide Notification No. F. 101(328)/2005-Fin.(A/Cs)(iii)/559 dated 11th May, 2005 w.e.f. 11th May, 2005; earlier read as “Coal Tar”.