Himachal Pradesh Value Added Tax Act, Schedules

 
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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, XLPE cables, jelly-filled cables, optical fibre cables). 
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.  Napa slabs & Slates (rough flooring & roofing stones). 
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 UnionTerritory or State Govts. against declaration in form "D" as provided for under the C.S.T.Act.1956. 
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 (hydrogenated vegetable oil). 
109.  Vegetable oil including gingili oil and bran oil. 
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