SCHEDULE II (B)
[See sub-clause (i) of clause (b) of sub-section (2) of Section 4 of Uttaranchal Value Added Tax Act, 2005]
Tax shall be payable on the goods specified in this Schedule at every point of sale at the rate of five percent.
(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
(i) Word processing machines, electronics typewriters
(ii) Micro phones, multimedia speakers, head phones etc.
(iii) Telephone answering machines
(iv)Prepared unrecorded media for sound recording
(v) Prepared recorded media for sound recording
(vi) IT software or any media
(vii)Transmission apparatus other than apparatus for radio or TV broadcasting
(viii) Radio communication receivers, Radio Pagers
(ix) Aerials, Antennas and parts
(x) LCD panels, LED panels and parts
(xi) Electrical capacitors, fixed, variable and parts
(xii)Electronic calculators
(xiii)Electrical resistors
(xiv) Printed circuits
(xv) Switches, connectors, Relays for up to 5 amps
(xvi)Data/Graphic Display tubes, other than picture tubes, and parts
(xvii)Diodes, transistors and similar semi-conductor devices
(xviii) Electronic integrated circuits and Micro-assemblies
(xix) Signal Generators and parts
(xx) Optical fiber cables
(xxi) Optical fiber and optical fiber bundles, cables
(xxii)Liquid Crystal devices, flat panel display devices and parts
(xxiii)Computer systems and peripherals, Electronic diaries
(xxiv) Cathode ray oscilloscopes, Spectrum analysers, Signal analysers.
(xxv)Parts and accessories of HSN 84.69,84.70& 84.71
(xxvi)D C Micromotors, stepper motors of 37.5 watts.
(xxvii)Parts of HSN 85.01
(xxviii) Uninterrupted power supply.
(xxix)Permanent magnets and articles
(xxx)Electrical apparatus for line telephony or line telegraphy.
(xxxi) Cell phones
(xxxii)DVD and CD
(b) Utility Track Vehicles, OHE Maintenance Cars, Rail-cum-Road Vehicles, Ballast Tamping Machines, Rail Grinding Machines, Track Renewal Trains and Parts thereof.