Himachal Pradesh Value Added Tax Act, Schedules
Schedule ''A''
(See clause (a) of sub-section (1) of section 6)
PART-- I: GOODS TAXABLE @ 1 percentum
Sr.No. | Goods |
1. | 2. |
1. | Gold, silver, precious metals, precious stones and other ornaments thereof. |
1[PART--II
GOODS TAXABLE @ 4 percentum
1. | Agricultural implements not operated manually or not driven by animal. |
2. | Areca nut, betel nut and betel nut powder. |
3. | Bamboo, pulp of bamboo, bamboo paper, bamboo wood and its articles (other than those covered by item No. 5 of Schedule ''B''). |
4. | Bearings. |
5. | Bedsheets, Pillowcover,quilts, Blanket, towels & other madeups. |
6. | Belting. |
7. | Betel leaves. |
8. | Bicycles, tricycles, cycle rickshaws, Cycle tyres & tubes and parts thereof. |
9. | Bidi leaves. |
10. | Biomass Briquettes |
11. | Bitumen & Coal-tar |
12. | Bone meal. |
13. | Bricks of all kind including fly ash bricks, refractory bricks and asphaltic roofing earthen tiles. |
14. | Buckets of all kinds except those made of precious metal. |
15. | Candles |
16. | Capital Goods. |
17. | Castings. |
18. | Castor oil |
19. | Centrifugal, mono block and submersible pump sets and parts thereof. |
20. | Insecticides, pesticides, rodenticides, fungicides, weedicides, herbicides, |
21. | Coffee beans and seeds, cocoa pod, tea of all kind (whether leaves or in processed form) and chicory. |
22. | Coir and coir products excluding coir mattresses. |
23. | Combs |
24. | Cottage Cheese (Paneer) |
25. | Cotton and cotton waste. |
26. | Crucibles. |
27. | Cups & glasses of paper/ plastic & Leaf plates and cups (other than those specified in item No. 35 of Schedule ''B''). |
28. | Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act, 74 of 1956). |
29. | Drugs & medicines including vaccines,syringes & Dressing Medicated Ointment,light liquid paraffin of I.P. grade, medical plant and equipment/ devices & implants. |
30. | Dry fruits, Wet dates & porridge |
31. | Edible oils, oil cake |
32. | Electrodes including welding electrodes and welding rods. |
33. | Embroidery or Zari articles i.e. imi, zari, kasab,saima, dabka, chumki, gota sitara,naqsi, kora,glassbeed & badla. |
34. | Equipments of all kind for communication such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.) etc. |
35. | Exercise books (except those specified in item No. 29 of Schedule ''B''), graph book and laboratory note book. |
36. | Feeding Bottles & Nipples |
37. | Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions thereof |
38. | Fibres of all types and fibre waste. |
39. | Flour (atta), maida, suji, besan etc. |
40. | Flyash |
41. | Fried and roasted grams. |
42. | Hand pumps and spare parts. |
43. | Hardware of Iron & Steel (not enameled or plated) |
44. | Herbs, bark, dry plants or dry roots, commonly known as jari booti and dry flowers. |
45. | Hing (Asafoetida) |
46. | Honey |
47. | Hose pipes.& fittings thereof. |
48. | Hosiery goods. |
49. | Husk & Bran of Cereals & Rice Bran |
50. | Ice. |
51. | Imitation jewellery |
52. | Incense sticks commonly known as aggarbati, dhupkathi and dhup bati. |
53. | Industrial cables (high voltage cable, < xml:namespace prefix = st1 /> |
54. | Industrial input and packing materials as may be notified. |
55. | Insulators |
56. | Intangible goods of all kind like copyright, patent and representative licence etc. |
57. | IT products including computers, telephone (including mobile handsets,DVD & CD and parts thereof, teleprinter and wireless equipments and parts thereof) and other products as may be notified. |
58. | Items of food & drinks prepared & sold by dealers running eating places. |
59. | Kattha |
60. | Kerosene Lamps/Lantern, Petromax, Glass chimney |
61. | Khoya/Khoa |
62. | Knitting wool |
63. | Lime,limestone, clinker and dolomite |
64. | Lignite |
65. | Linear Alkyl benezene, L.A.B. Sulphonic acid, Alfa Olefin, Sulphonate. |
66. | Murmuralu, pelalu, atakutu, puffed rice, muri. |
67. | |
68. | Newars. |
69. | Non mechanised Boat used by Fishermen. |
70. | Ores and minerals. |
71. | Paddy, rice, wheat and pulses. |
72. | Paper,Paper board and news print including computer stationery. |
73. | Pipes of all varieties including G.I. pipes, C.I. pipes, Ductile pipes |
and PVC pipes and fittings thereof. | |
74. | Plastic footwear, Hawai Chappals & Straps thereof. |
75. | Plastic granules, Plastic Powder & Master batches. |
76. | Printed material including diary & calender |
77. | Printing & writing ink excluding toner and cartridges. |
78. | Processed fruits,vegetables etc. including fruit jams, jelly, pickles, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise) |
79. | Processed meat,poultry & Fish |
80. | Rail coaches, engines and wagons and parts thereof.. |
81. | Readymade garments. |
82. | Refractory monolithic |
83. | Renewable energy devices and parts thereof. |
84. | Safety matches. |
85. | Sales made to Govt. of India or |
86. | Sand & Grit |
87. | School bags. |
88. | Scrap, parings & waste of metals, non metals,glass & plastic. |
89. | Sewing Machines & parts thereof |
90. | Ship and other water vessels. |
91. | Silk fabrics (subject to abolition of rental agreement). |
92. | Skimmed milk powder and UHT Milk. |
93. | Solvent oils other than organic solvent oil. |
94. | Spectacles,parts & components thereof, contact lense & lense cleaners. |
95. | Spices of all varities and forms including cumin seed, aniseed, turmeric and dry chillies. |
96. | Sports goods including exercise & multi gym equipments, accessories & parts thereof |
97. | Stainless steel sheets. |
98. | Starch. |
99. | Sugar and khandsari.** |
100. | Tamarind including seed & powder |
101. | Textile fabrics.** |
102. | Tobacco.** |
103. | Toys. |
104. | Tractors, threshers harvesters and attachments and parts thereof. |
105. | Transmission towers. |
106. | Umbrella including garden umbrella. |
107. | Utensils of all kind including Pressure cookers/Pans except utensils made of precious metals. |
108. | Vanaspati |
To continue reading
Request your trial