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 |
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