Sl. No. COMMODITY Rate of Tax DVAT Code Schedule No Entry No
1 MANUALLY
OPERATED OR ANIMAL DRIVEN AGRICULTURAL IMPLEMENTS		 0 1001001 I 1
2 SPARE
PARTS, COMPONENTS AND ACCESSORIES OF 
MANUALLY OPERATED OR ANIMAL DRIVEN AGRICULTURAL IMPLEMENTS 		 0 1001002 I 1
3 ORTHOPAEDIC
OR FRACTURE APPLIANCES USED BY HANDICAPPED PERSONS		 0 1002001 I 2
4 ARTIFICIAL
JOINTS AND ARTIFICIAL PARTS OF THE BODY USED BY HANDICAPPED PERSONS		 0 1002002 I 2
5 FREQUENCY
MODULATED HEARING AID SYSTEM USED FOR HEARING BY HANDICAPPED PERSONS		 0 1002003 I 2
6 PARTS
AND ACCESSORIES OF HEARING AIDS USED BY HANDICAPPED PERSONS		 0 1002004 I 2
7 WHEEL
CHAIRS FOR INVALIDS, WHETHER OR NOT MECHANICALLY PROPELLED (INCLUDING
MOTORIZED) AND THEIR PARTS AND ACCESSORIES USED BY HANDICAPPED PERSONS		 0 1002005 I 2
8 BRAILLE
TYPEWRITERS WHETHER ELECTRIC OR NON ELECTRIC 		 0 1002006 I 2
9 BRAILLE
PAPER 		 0 1002007 I 2
10 AQUATIC
FEED		 0 1003001 I 3
11 POULTRY
FEED		 0 1003002 I 3
12 CATTLE
FEED		 0 1003003 I 3
13 GRASS 0 1003004 I 3
14 HAY 0 1003005 I 3
15 STRAW 0 1003006 I 3
16 ANIMAL
AND POULTRY SUPPLEMENT		 0 1003007 I 3
17 HUSK
OF PULSES 		 0 1003008 I 3
18 ANIMAL
AND POULTRY CONCENTRATES AND ADDITIVES		 0 1003009 I 3
19 WHEAT
BRAN		 0 1003010 I 3
20 DE-OILED
CAKE		 0 1003011 I 3
21 BETEL  LEAVES 0 1004001 I 4
22 BOOKS 0 1005001 I 5
23 PERIODICALS 0 1005002 I 5
24 JOURNALS 0 1005003 I 5
25 MAPS 0 1005004 I 5
26 CHARTS 0 1005005 I 5
27 GLOBES 0 1005006 I 5
28 CHARKHA 0 1006001 I 6
29 AMBAR
CHARKHA		 0 1006002 I 6
30 HANDLOOMS 0 1006003 I 6
31 HANDLOOM
FABRIC		 0 1006004 I 6
32 GANDHI
TOPI		 0 1006005 I 6
33 CHARCOAL 0 1007001 I 7
34 COARSE
GRAINS OTHER THAN PADDY, RICE AND WHEAT		 0 1008001 I 8
35 CONDOMS
AND CONTRACEPTIVES		 0 1009001 I 9
36 COTTON
YARN IN HANK AND CONE		 0 1010001 I 10
37 SILK
YARN IN HANK AND CONE		 0 1010002 I 10
38 CURD 0 1011001 I 11
39 LUSSI 0 1011002 I 11
40 BUTTER
MILK		 0 1011003 I 11
41 SEPERATED
MILK		 0 1011004 I 11
42 EARTHEN
POT		 0 1012001 I 12
43 ELECTRICITY
ENERGY		 0 1013001 I 13
44 FIRE
WOOD EXCEPT CASURINA AND EUCALYPTUS TIMBER		 0 1014001 I 14
45 FISH
NET/FISH FABRIC		 0 1015001 I 15
46 FISH
SEEDS		 0 1015003 I 15
47 PRAWN/SHRIMP
SEEDS		 0 1015004 I 15
48 FRESH
MILK		 0 1016001 I 16
49 PASTEURIZED
MILK		 0 1016002 I 16
50 FRESH
PLANTS		 0 1017001 I 17
51 SAPLINGS 0 1017002 I 17
52 FRESH
FLOWERS		 0 1017003 I 17
53 FRESH
VEGETABLES		 0 1018001 I 18
54 FRESH
FRUITS		 0 1018002 I 18
55 GARLIC  0 1019001 I 19
56 GINGER 0 1019002 I 19
57 BANGLES
EXCEPT THOSE MADE OF PRECIOUS METALS		 0 1020001 I 20
58 BLOOD
INCLUDING BLOOD COMPONENTS		 0 1021001 I 21
59 INDIGENOUS
HANDMADE MUSICAL INSTRUMENTS		 0 1022001 I 22
60 KUMKUM 0 1023001 I 23
61 BINDI  0 1023002 I 23
62 ALTA 0 1023003 I 23
63 SINDUR 0 1023004 I 23
64 MEAT
(NOT CURED OR FROZEN)		 0 1024001 I 24
65 FISH
(NOT CURED OR FROZEN)		 0 1024002 I 24
66 PRAWN
(NOT CURED OR FROZEN)		 0 1024003 I 24
67 OTHER
AQUATIC PRODUCTS (NOT CURED OR FROZEN)		 0 1024004 I 24
68 POULTRY   0 1024005 I 24
69 EGGS 0 1024006 I 24
70 LIVESTOCK 0 1024007 I 24
71 ANIMAL
HAIR		 0 1024008 I 24
72  NATIONAL FLAG 0 1025001 I 25
73 ORGANIC
MANURE		 0 1026001 I 26
74 FERTILIZERS 0 1026002 I 26
75 BIO
INPUTS LIKE BIO FERTILIZERS, MICRO-NUTRIENTS AND PLANT GROWTH PROMOTERS		 0 1026003 I 26
76 NON-JUDICIAL
STAMP PAPER SOLD BY GOVERMENT TREASURIES		 0 1027001 I 27
77 POSTAL
ITEMS LIKE ENVELOPE, POST CARDS ETC SOLD BY GOVERNMENT 		 0 1027002 I 27
78 RUPEE
NOTE WHEN SOLD TO THE RESERVE BANK OF INDIA 		 0 1027003 I 27
79 CHEQUES
-LOOSE OR IN BOOK FORM		 0 1027004 I 27
80 RAW
WOOL		 0 1028001 I 28
81 SEMEN
INLUCING FROZEN SEMEN		 0 1029001 I 29
82 SILK
WORM LAYING		 0 1030001 I 30
83 SILK
WORM COCOON		 0 1030002 I 30
84 RAW
SILK		 0 1030003 I 30
85 SLATE
AND SLATE PENCILS		 0 1031001 I 31
86 GEOMETRY
BOXES		 0 1031002 I 31
87 COLOUR
BOXES		 0 1031003 I 31
88 CRAYONS 0 1031004 I 31
89 PENCIL
SHARPNERS		 0 1031005 I 31
90 EMPTY
PENCIL/GEOMETRY BOX		 0 1031006 I 31
91 TENDER
GREEN COCONUT		 0 1032001 I 32
92 TODDY 0 1033001 I 33
93 NEERA 0 1033002 I 33
94 ARAK 0 1033003 I 33
95 BREAD
(BRANDED OR UNBRANDED)		 0 1034001 I 34
96 COMMON
SALT  (PROCESSED AND UNPROCESSED)		 0 1035001 I 35
97 SENDHA
NAMAK		 0 1035002 I 35
98 WATER
(OTHER THAN AERATED, MINERAL, DISTILLED, MEDICINAL, IONIC, BATTERY,
DE-MINERALIZED WATER AND WATER SOLD IN SEALED CONTAINER)		 0 1036001 I 36
99 COMPRESSED
NATURAL GAS (CNG) FOR USE IN THE TRANSPORT SECTOR		 0 1037001 I 37
100 RAKHI 0 1038001 I 38
101 HANDMADE
SAFETY MATCHES		 0 1039001 I 39
102 IDOLS
MADE OF CLAY		 0 1040001 I 40
103 CLAY
LAMPS		 0 1041001 I 41
104 MURMURALU 0 1042001 I 42
105 PELALU 0 1042002 I 42
106 ATUKULU 0 1042003 I 42
107 PUFFED
RICE COMMONLY KNOWN AS MURI,CHIRA, MURKI, ETC)		 0 1042004 I 42
108 POHA 0 1042005 I 42
109 MURMURA 0 1042006 I 42
110 LAI 0 1042007 I 42
111 MUDDHAS
MADE OF SARKANDA		 0 1043001 I 43
112 PHOOL
BUHARI / JHAROO		 0 1043002 I 43
113 COCONUT
IN SHELL		 0 1044001 I 44
114 SEPARATED
KERNEL OF COCONUT		 0 1044002 I 44
115 RELIGIOUS
PICTURES NOT FOR USE AS CALENDARS		 0 1045001 I 45
116 PADDY 0 1046001 I 46
117 RICE 0 1046002 I 46
118 WHEAT 0 1046003 I 46
119 PULSES 0 1046004 I 46
120 KHANDSARI 0 1047001 I 47
121 SUGAR
(INCLUDING IMPORTED SUGAR IN ALL FORMS)		 0 1047002 I 47
122 TEXTILES
(EXCEPT TEXTILE ENTRIES IN IIIRD SCHEDULE)		 0 1048001 I 48
123 FLOUR  0 1050001 I 50
124 ATTA 0 1050002 I 50
125 MAIDA 0 1050003 I 50
126 SUJI 0 1050004 I 50
127 BESAN 0 1050005 I 50
128 RASSI 0 1051001 I 51
129 BAN 0 1051002 I 51
130 NEWARS 0 1051003 I 51
131 MID-DAY
MEALS (SUPPLIED BY GNCT DELHI OR LOCAL BODIES APPROVED AGENCIES IN SCHOOLS
RUN BY THEM)		 0 1052001 I 52
132 KHADI
GARMENTS		 0 1053001 I 53
133 KHADI
BAGS		 0 1053002 I 53
134 KHADI
MADE-UPS		 0 1053003 I 53
135 ALL
SEEDS OTHER THAN OIL SEEDS		 0 1054001 I 54
136 GUR
& JAGGERI		 0 1055001 I 55
137 ITEMS
COVERED UNDER PDS (EXCEPT KEROSENE)		 0 1056001 I 56
138 ITEMS
UNDER CUSTOMS BOND FOR RE-EXPORT AFTER MANUFACTURING OR OTHERWISE		 0 1057001 I 57
139 PAPPAD 0 1058001 I 58
140 VADI 0 1058002 I 58
141 LAC/SHELL-LAC 0 1059001 I 59
142 PLASTIC
WASTE		 0 1060001 I 60
143 SCRAP
GLASS		 0 1061001 I 61
144 SCRAP
GLASS BOTTLES 		 0 1061002 I 61
145 MOTION
PICTURE DISTRIBUTION WHEN TREATED AS RIGHT TO USE GOODS		 0 1062001 I 62
146 NATURAL
GAS (AS PER ENTRY NO 63 OF SCH 1)		 0 1063001 I 63
147 NATURAL
GAS AND R-LNG(AS PER ENTRY NO 64 OF SCH 1)		 0 1064001 I 64
148 LEAF
PLATES AND CUPS		 0 1065001 I 65
149 PAPER
WASTE		 0 1066001 I 66
150 INCENSE
STICKS  COMMONLY KNOWN AS AGARBATI,
DHUP KATHI OR DHUP BATI 		 0 1067001 I 67
151 DEFERIPRONE 0 1068001 I 68
152 DESFERRIOXAMINE 0 1068002 I 68
153 FOOTWEAR
HAVING MRP UP TO RS 500/-(AS PER ENTRY NO 69 OF SCH I)		 0 1069001 I 69
154 HAWAN
SAMAGRI		 0 1070001 I 70
155 ROLI, 0 1070002 I 70
156 SACRED
THREAD		 0 1070003 I 70
157 KIRPAN 0 1070004 I 70
158 PRASADUM
BY RELIGIOUS INSTITUTIONS		 0 1070005 I 70
159 MISRI
AS PART OF PRASAD		 0 1070006 I 70
160 PATASHA
AS PART OF PRASAD		 0 1070007 I 70
161 TRI-CYCLE
MEANT FOR USE BY PERSONS WITH DISABILITY		 0 1071001 I 71
162 BLOOD
FILTERS		 0 1072001 I 72
163 BLOOD
BAGS		 0 1072002 I 72
164 KEROSENE-STOVES 0 1074001 I 74
165 KEROSENE
LANTERNS		 0 1074002 I 74
166 KEROSENE
PETROMAX		 0 1074003 I 74
167 SPARES
OF KEROSENE STOVES,LANTERNS AND PETROMAX		 0 1074004 I 74
168 EMBROIDERY
AND ZARI ITEMS (AS PER ENTRY 75 OF SCHEDULE-1)		 0 1075001 I 75
169 ORAL
IRON CHELATOR DEFARASIROX		 0 1076001 I 76
170 LIQUEFIED
PETROLEUM GAS (LPG) FOR DOMESTIC USE		 0 1077001 I 77
171 SANITARY
NAPKINS (AS PER ENTRY NO 78 OF SCH I)		 0 1078001 I 78
172 JAN
AHAAR (AS PER ENTRY 79 OF SCHEDULE 1)		 0 1079001 I 79
173 BICYCLES
HAVING MRP UPTO RS3500/-		 0 1080001 I 80
174 ADULT
DIAPERS		 0 1081002 I 81
175 TRICYCLES 0 1082001 I 82
176 KITES
AND CHARKHI		 0 1083001 I 83
177 MANJHA
USED FOR FLYING KITES		 0 1083002 I 83
178 JUNA 0 1084001 I 84
179 MAHAWAR, 0 1085001 I 85
180 HAIRPINS, 0 1085002 I 85
181 HAIRBAND, 0 1085003 I 85
182 HAIRCLIPS, 0 1085004 I 85
183 SAFETY
PINS		 0 1085005 I 85
184 SAREE
FALLS		 0 1085006 I 85
185 REFUSE
DERIVED FUEL (RDF)		 0 1086001 I 86
186 TILES
MADE FROM MALBA		 0 1087001 I 87
187 KERBSTONES
MADE FROM MALBA		 0 1087002 I 87
188 CHILLY
SPRAY USED FOR SELF-DEFENCE		 0 1088001 I 88
189 ORGANIC
GULAL		 0 1089001 I 89
190 ORGANIC
COLOURS		 0 1089002 I 89
191 SINGHARA
AND ITS ATTA		 0 1090001 I 90
192 KUTTU
AND ITS ATTA		 0 1090002 I 90