THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 96/2015//181(120)/XXVII(8)/08 Dated: 20th January, 2015

WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

NOW, Therefore, in exercise of the powers conferred by sub-section (4) of section 4 of the Urtarakhand Value Added Tax Ad. 2005 (Act no. 27 of 2005) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (UP. Act No, 1 of 1904) (as applicable to the Stale of Uttarakhand). the Governor is pleased to allow, with effect from the date of publication of this notification in Gazette, the following amendment in Schedule-I and Schedule-II (B) of the Uttarakhand Value Added Tax Act, 2005-

Amendments

SI.	Schedule	SL no. and the existing entry in the schedule	Amended Added Entry
1	I	1. Cart driven by animal and agricultural implements other than those mentioned in any other Schedule of this Act, manually operated or animal driven or tractor driven.	1. Agricultural implements other than those mentioned in any other Schedule of this Act, manually operated or animal driven or tractor driven. (excluding parts and accessories thereof which are made of wood or timber).
2	I	7. Beehive and honey	7. (i) Honey (ii) Beehive made of timber or wood of kinds/ species other than Teak, Devdar, Saal, Sheesham, Kail or Sain
3	I	55 Slate (excluding writing boards), slate pencils, takhti and wooden scale and duster.	55. Slate (excluding writing boards) and slate pencils
4	II(B)	6- All processed and preserved vegetables, vegetable mushrooms and fruits including fruit jams, jellies, fruit squash, paste, fruit drinks and fruit juices and achar (whether in sealed containers or otherwise )	6- All processed and preserved vegetables, mushrooms and fruits including fruit jams, jellies, fruit squash, paste, fruit drinks, fruit juices and achar but excluding all type of sauce and potato chips, banana chips and other fruit and vegetable chips. (whether above goods are in sealed containers or otherwise)
5	II(B)	8 All utensils (including pressure cookers/pans), buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and enamalled utensils	8 All utensils and enamelled utensils (including pressure cookers and pans), buckets jugs & mug, made of aluminium, "iron and steel", plastic and other materials except precious metals
6	II(B)	9 Articles of packing including (a) boxes, cases, cartons, jerry cans, bags made of paper, paper bord, corrugated sheets, plastic (b) moulded tray made from re-cycled paper, (c) tat, bags made of jute and hemp goods (d) laminated jute bags (e) empty glass bottles and phials	9 Articles of packing including (a) boxes, crates, cases, cartons, jerry cans, bags made of paper, paper bord, corrugated sheets, plastic (b) moulded tray made from re-cycled paper, (c) tat, bags made of jute and hemp goods (d) laminated jute bags (e) empty glass bottles and phials but excluding article of packing made of wood or timber.
7	II(B)	41 Drugs, medicines and pharmaceutical preparations (Allopathic, Ayurvedic, Homeopathic and Unani ) including vaccines, syringes and dressings, medicated ointments produced under drug license and light liquid paraffin of IP grade	41. Drugs, medicines whether patent or proprietary; as defined in Section 3 (a) or clauses (i), (ii) and (iii) of section 3(b) of the Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940) or rule 2(dd) of the Drugs and Cosmentics Rules, 1945; including vaccines, syringes and dressings, medicated ointments produced under drug license and light liquid paraffin of IP grade vaccines, hypodermic syringes hypodermic needles, catguts, sutures, surgical cotton, dressings, plasters, catherters, cannulae, bandages, medicated ointments produced under drug license, light liquid paraffin of IP grade and similar articles but not including the following medicated goods- (i) all kinds of oil (ii) tooth pastes, tooth powder and other dentifrices (iii) soap (iv) shampoo (v) cosmetics and toilet preparations (vi) talcum powder (vii) mosquito repellents in any form
8	II(B)	125 Writing instruments, geometry boxes, colour boxes, crayons, pencil sharpeners and scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus	125 Writing instruments, geometry boxes, colour boxes, crayons, pencil sharpeners and scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus (excluding such above products which are made of wood or timber)
9	II(B)	133 Plywood product namely block board, flush door, veneer and plain and pre laminated fiber and particle boards made out of agro residue base, such as Bagasse and fiber boards and particle boards made out of timber of agro based trees such as eucalyptus and poplar.	133 plain and pre laminated fiber and particle boards made out of agro residue base, such as Bagasse
10	II(B)		145 Moulded plastic footwear, hawai chappals and their straps

(Rakesh Sharma)

Additional Chief Secretary