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THE HARYANA VALUE ADDED TAX - SCHEDULE - HISTORY
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Body

Schedule A

[See sub-clause (i) of clause (a) of sub-section (1) of section 7]

Serial No. Description of goods Rate of

tax

1 2 3
  1. Gold, silver, other precious metals, precious stones 1%
2. Articles including jewellery made of gold, silver, other precious metals, precious stones 1%
3. Petrol subject to entry 7 25%
Explanation.- For the purpose of this entry 'petrol' means any inflammable hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines.
3A Aviation Turbine Fuel subject to entry 7; 20%
4. Diesel subject to entry 7 16.4%
Explanation.- For the purpose of this entry 'diesel' means any inflammable hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in engines other than spark ignition engines.
5 First sale of Imported Foreign Liquor (Bottled in Origin) in the State except covered under Entry 5A. 25%
5A Liquor including Imported Foreign Liquor (Bottled in Origin) sold by bar, pub and club licences (L-4/L-5/L-10C/L-10E/L-T2C/ L-12G) 15%
6. Cell Phones (including their parts and accessories) exceeding retail price of Rs.10000/- 8%
7. Aviation Turbine Fuel, Petrol, Gasohol, High Speed Diesel, Light Diesel Oil, Super Light Diesel Oil, Kerosene, Liquid Petroleum Gas, Low Sulphur Heavy Stock and Furnace Oil when sold by one oil company to other oil company for the purposes of resale in the State, outside the State (after their export out of State), or in the course of inter-State trade or commerce.

Explanation: For the purpose of this entry "Oil company means M/s Indian Oil Corporation Limited, M/s Bharat Petroleum Corporation Limited, M/s Hindustan Petroleum Corporation Limited, M/s Indo Burma Petroleum Corporation Limited, M/s Reliance Industries Limited, M/s Numaligarh Refinery Limited and M/s ESSAR Oil Limited.

4%
8. Ply Board 12%
9 Tobacco and Tobacco products excluding bidi and cut tobacco used in hukka 20%
10 All types of liquor when sold in the State for the first time, in the hands of distilleries in the case of country liquor, L-1B and L-1AB in the case of Indian Made Foreign Spirit, and L- IB-1 and L-1-AB-1, L-1W & S-1A in the case of beer and wine etc., L-1B1-A for RTB (Ready to drink beverages), except Imported Foreign Liquor (Bottled in Origin) sold by L-1BF 10%
11 Goods on which rate of tax otherwise applicable is more than 4% when sold to the Canteen Stores Department for further sale to the serving military personnel and ex-servicemen by the Canteen Stores Department directly or through the authorised canteen contractors or through unit run canteens 4%
12 Goods on which rate of tax otherwise applicable is m ore than 4%, when sold to Central Police Canteens for further sale to the serving Central Para Military Forces' personnel and their ex-servicemen by such canteens 4%
13 Omitted w.e.f. 29-04-2016
14 Cotton yarn, when manufactured and sold by the manufacturing unit established in the State, but not including the cotton yarn waste and yarn manufactured from cotton waste. 0%