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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) SCHEDULE History
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SCHEDULE III

[See sub-clause (ii) of clause (b) of sub-section (2) of Section 4 of Uttaranchal Value Added Tax Act, 2005]

Tax shall be payable on Special Category Goods specified in this Schedule at the point of sale specified in column 3 at the rate specified against each in column 4

M stands for Sale by the Manufacturer in Uttaranchal

I stands for Sale by the Importer in Uttaranchal

Sr.No Description of goods Point of Tax Rate of tax Percentage
(1) (2) (3) (4)
1

(a) Spirits and spirituous liquors of all kinds including Methyl Alcohol, Alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors and "wine, manufactured from fruits produced in Uttarakhand State". M or I 15%
(b)Country liquors    Exempt
(c) Wine, manufactured from fruits produced in Uttarakhand State M or I 5 %
2 Motor Spirit as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 M or I 25%
3 Diesel as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 M or I 21%
4 Aviation Turbine Fuel M or I 20%
5 Natural gas M or I 20%
6 Omitted w.e.f 28-04-10 M or I  
7 Omitted w.e.f 19-11-07 M or I   
8 All kinds of Lubricants M or I 20%
9 Timber and wood of all kinds and of all trees, of whatever species, whether growing or cut or sawn but their products and firewood is not included. M or I

Sale by Uttarakhand Forest department, Uttarakhand Forest Corporation or by the Pvt. Owners of the Forest.

15%
10 Unmanufactured Tobacco excluding Hukka Tobacco, Bidis and Tobacco used in the manufacture of Bidis M or I

 8%
11 Cigarette, Cigar and Pan Masala containing Tobacco (Gutka) M or I

 20%
12 Non levy sugar postpone with immediate effect till further orders by Notification No. 736/2012/03(120)/XXVII(8)/07 Dated 3rd August, 2012 M or I

 2%