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

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

No tax under this Act shall be payable on the sale or purchase of the goods specified in this Schedule.

Sr. No.

Description of Goods

(1)

(2)

(i) 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).

(ii) Distillation units used in the processing of aromatic plants and their products.

Prostheses, implements and Aids used by handicapped persons

Omitted w.e.f. 20-01-2015

Aquatic feed, poultry feed, cattle feed and cattle fodder, which include green fodder, chunni, bhusi, chhika, ckokar, javi, gower, deoiled rice polish, deoiled rice bran, deoiled rice husk, deoiled paddy husk or outer covering of paddy and acquatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake, balanced cattle feed, balanced poultry feed and balanced aquatic feed but it excludes khali, rice bran, rice husk.

Bamboo, bamboo matting and sticks made of bamboo or cane (Ringal) and basket made from these.

Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta, sindur and Powder/Paste of natural mehandi leaves.

(i) Unbranded Honey

(ii) Beehive made of timber or wood of kinds/species other than Teak, Devdar, Saal, Sheesham, Kail or Sain.

Betel leaves

Biomass briquettes

Books, periodicals and journals including maps, charts and globes

Bread of all types other than pizza bread , and buns and rusks

Broom sticks muddhas made of sarkanda, phool, bahari jharoo

Chalk sticks

Charkha, Ambar Charkha, handlooms.

Chiwra, laya (murmura), lava (kheel), poha, sattu and parched, fried and roasted gram.

Certified organic cereals and pulses

Coarse grains excluding paddy, rice and wheat, but including kutu, ramdana, singhara (whether fresh, dried or boiled),kutu flour and singhara flour

Condoms and contraceptives

Cotton and silk yarn in hanks

Drip irrigation system and Sprinkler irrigation system and parts thereof

Earthen pot and all other goods of clay manufactured by potterer

Electrical energy

Fishnet and fishnet fabrics, and fish seeds, prawn/shrimp seeds

Fresh fruits and vegetables including garlic and ginger, fresh fruit juice and fruit shakes like mango shake

Fresh milk, pasteurised milk, butter milk, separated milk, curd and lussi.

Fresh plants, saplings and fresh flowers

Food grains and other goods excluding Kerosene oil sold through Public Distribution System

Gur including gur-shakkar, jaggery powder, gur-lauta, gur-raskat and palmyra-gur and edible variety of rab gur

Handloom fabrics of all kinds, whether plain, printed, dyed or embroidered, including dhotis, sarees,bed-sheets,bed-covers,chhaddars, table cloth, pillow covers, handkerchieves, scarfs, napkins, dusters, lois, lihafs,jholas,hemmed and fringed towels, orhanis and duggas made out of handloom cloth or woolen blankets and rugs manufactured on handloom and Gandhi topi

Omitted w.e.f. 29th Ocotber, 2009

(i)Human blood, blood plasma, red cells and platelets.

(i) (ii)Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processing including component formation.

Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana

Indigenous hand made musical instruments

Kerosene lamp/lantern ,petromax, glass chimney.

35(a)

Khadi cloth and all types of khadi garments and made-ups of khadi such as rajaai, gadda, gaddi, pillows and their covers.

35(b).

The following products manufactured by the units, having turnover upto Rs. 50 Lakh per annum, certified by All India Khadi and Village Industries Commission or the Uttarakhand Khadi and Village Industries Board and verified by the Joint Commissioner (Executive):- Safety matches, fire crackers, kapoor, gum and resin, fibres other than coconut fibres and handmade goods such as paper, paperboard, file cover, file board, drawing paper, greeting cards and invitation cards.

Further due to the wrong interpretation by the departmental officers, if any tax has been imposed on khadi cloth and khadi garments from 1-10-2005 till the issuance of this notification, the power to remit such tax shall be exercised by the assessing authority with the following restrictions-

1. The assessing officer on examination of books of account feels satisfied that the assessee has not realised any tax on such sales.

2. The assessing officer shall seek the approval on file from the Joint Commissioner (Executive) Commercial tax of his area before remission of tax.

3. Such dealers, who have realised the tax from the purchaser shall deposit the tax as per rules

Kripan used by Sikhs and Gorkhali Khukhri

Leaf plates and cups pressed or stitched

Meat, fish, prawn and other aquatic products when not cured or frozen or processed or tinned and eggs, poultry and livestock.

National flag

Newar, baan and baan rassi

Non judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note when sold to the Reserve Bank Of India; and cheques, loose or in book form

Organic manure, Bio-fertilzers, Bio-micronutrients and plant growth promoters/regulators and their herbicides, rodenticides, insecticides, weedicides and pesticides.

Papar, kachri, sewaiya, mangawri, bari and soyabeen bari (excluding soyabeen bari sold in airtight packets)

Phosphatic and potash components of all chemical fertilizers described under the Fertilizer (Control) Order, 1985 as amended from time to time.

The value of phosphatic and potash components of a chemical fertilizer shall be determined according to guidelines issued by the Department of Agriculture, Uttarakhand from time to time.

Prasamdam sold by religious institutions

Rakhi

Raw wool

Religious pictures not for use as calendar or publicity material and idols made of clay and hand made religious idols of stone.

Renewable energy devices and equipments generating or utilizing renewable sources of energy including those detailed below, and their spare parts:

(1)	Flat plate solar collectors.
(2)	Concentrating and pipe type solar collectors.
(3)	Solar cookers.
(4)	Solar water hearters and systems.
(5)	Solar air heating systems.
(6)	Solar low pressure steam systems.
(7)	Solar crop driers and systems.
(8)	Solar stills and desalination systems.
(9)	Solar pumps based on solar thermal and solar photovoItaic Conversion.
(10)	Solar power generating systems.
(11)	Solar photovoltaic modules and panels for water pumping and other applications.
(12)	Wind mills and any specially designed devices on wind mills.
(13)	Any special devices including electric generations and pumps running on wind energy.
(14)	Biogas plants and biogas engines.
(15)	Agricultural and municipal waste conversion devices producing energy.
(16)	Equipments for utilizing ocean waves and thermal energy.
(17)	Ocean thermal energy conversion system.
(18)	Fuel efficient wood burning stoves/improved choolhas.
(19)	Battery operated motor vehicles.

Sacred thread, commonly known as yagyopavit and Rudrakash, Rudrakash mala and Tulsi kanthi-mala

Salt (branded or otherwise)

Seeds of all kinds other than oil seeds

Semen including frozen semen of animals.

Silk worm laying cocoon and raw silk

(i) Slate (excluding writing boards) and slate pencils

(ii) Scale and duster made of timber or wood of kinds/species other than Teak, Devdar, Saal, Sheesham, Kail or Sain subject to the condition that sale of these goods of such dealers is not more than Rs 50 lakh in a financial year.

Sugar, other than imported from outside the country.

Omitted w.e.f. 20th July, 2011

Hukka Tobacco (Manufactured from unmanufactured tobacco, molasses and Reh mitti).

Unprocessed green tea leaves

Water other than-(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) water sold in sealed container

Bio fuels

Hand- woven- woolen sweater, woolen dan and woolen carpet

Gau-mutra and medicines manufactured therefrom.

Zinc Sulphate Fertilizer and Micro-Nutrient mixtures

Medical Oxygen.

Omitted w.e.f. 20-01-2015

Goods of the following description valueing upto Rupees 250/-

(1) Artificial Mangal Sutra, their thread and chain and artificial locket

(2) Conch, Chanwar, Pooja Utensils

(3) Chakla, Belan of Marble

Tyres and Tubes, spare parts and accessories of carts driven manually or by animals.

Water mills (Gharat) and equipments for the establishment of water mills ( Gharat) and specially designed devices for improved Gharat (water mills).

Blankets and shawl manufactured on powerloom priced upto rupees 250/-.

Atta, Maida, Suji, Besan and Dalia

Threshers

Writing ink.

Hand made washing soaps

Kerosene Oil

sugar products namely kulia, batasha, khilona, ilaichidana etc

78.

Candles.

79.

Umbrella except garden umbrella

80.

Pichkari used to sprinkle the colours during Holi festival.

Colour and Gulal used during Holi festival

Mandua, Chaulai(Amaranth) and their products

Khoya/Khoa

Waste and discarded wood obtained after manufacturing of different products from timber