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

Sr. No	Description of goods
(1)	(2)
1	Acids
2	Agricultural implements not operated manually or not driven by animal or not driven by tractor
3	All equipments for communications such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.), teleprinters, wireless equipments and parts thereof
4	All intangible goods like copyright, patent, replicense etc
5	All metal castings
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)
7	All types of yarn including polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread.
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
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.
10	Aluminium, Aluminium alloy and their Scraps (excluding extrusions).
11	Aluminium conductor steel reinforced (A.C.S.R.)
12	Arecanut powder and betel nut
13	Omitted w.e.f. 23-7-2015.
14	Bagasse
15	Basic chromium sulphate, sodium bi-chromate
16	Bearings
17	Bed sheet, pillow cover and other made-ups
18	Beltings of all varieties and descriptions
19	Bicycles, tricycles, cycle rickshaws and parts, tyres, tubes thereof
20	Bitumen
21	Bone meal
22	Omitted w.e.f. 01-08-2012
23	Castor oil
24	Caustic soda, caustic potash, soda ash
25	Centrifugal and monoblock submersible pump sets and parts thereof
26	Charcoal
27	Chemical fertilizers, Micronutrients and plant growth promoters/regulators, and their herbicides, rodenticide, insecticides, weedicides and pesticides.
28	Clay including fire clay, fine china clay, ball clay and khaprail.
29	Coconut fiber
30	Coconut in shell and separated kernel of coconut, and tender green coconut
31	Coffee powder and all forms of coffee including French coffee, coffee beans and seeds, cocoa pod, green tea leaf and chicory.
32	Coir and coir products excluding coir mattress
33	Combs
34	Computer stationery
35	Cooked Food
36	Cottage cheese and paneer
37	Cotton, cotton waste and Textile Waste
38	Crucibles
39	Cups, glasses and plates of paper and plastics
40	Declared Goods as specified in Section 14 of the Central Sales Tax Act, 1956 except coarse grain and pulses.
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
42	Dyes, Acid dyes, Basic dyes
43	Edible oils
44	Embroidery or zari articles, that is to say- (i) imi; (ii) zari (iii) kasb; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass bead; (xii) glzal, (ix) embroidery machines, (x) embroidery needles
45	Exercise book, graph book and laboratory note book
46	Feeding bottles, nipples
47	Ferrous and non ferrous metals and alloys; non metals, such as aluminium, copper, zinc and extrusion of those and their scrap
48	Fibres of all types and fibre waste
49	Fire wood
50	Glucose-D
51	Hand pumps, parts and fittings
52	Hing (Asafoctida )
53	Hose pipes and fittings thereof
54	Hosiery goods
55	Husk and bran of cereals
56	Husk including groundnut husk
57	Ice
58	Imitation jewellery
59	Industrial cables (high voltage cables, XLPE Cables, jelly field cables, optical fibercables)
60	Insulators
61	IT products as specified below - (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
62	Katha
63	Khandsari
64	Omitted w.e.f. 27-07-2016
65	Knitting wool
66	Lignite
67	Lime, lime stone, clinker and dolomite and other white washing materials
68	Liner alkyl benzene, L.A. B. sulphonic Acid , Alpha Olefin sulphonate
69	Liquid product of cellulose, commonly known as L.P.C., and liquid product of earthen waste
70	Loose Biscuits
71	Maize starch, maize gluten, maize germ and oil
72	Medical equipment/devices and implants
73	Mixed PVC stabilizer
74	Non-mechanized boats used by fisherman for fishing
75	Hardware including nuts, bolts, screws, nails and fastners but excluding iron or steel wires .
76	Oil cake
77	Oil seeds
78	Ores and minerals excluding minor minerals
79	Paper including news prints, paper board and photographic paper.
80	Paraffin wax
81	Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipe and PVC pipes and fittings thereof
82	Pizza bread
83	Plastic granules, plastic powder and master batches
84	Porridge
85	Printed material including diary, calendar etc
86	Printing ink excluding toner and cartridges
87	Processed meat, poultry, fish, prawn and other aquatic products
88	Pulp of bamboo, wood and paper
89	Railway wagons, engines, coaches and parts thereof
90	Readymade garments
91	Refractory monolithic
92	Omitted w.e.f. 26-03-2014
93	Rice bran, rice polish and rice husk excluding deoiled rice bran,deoiled rice polish and deoiled rice husk
94	Omitted w.e.f. 12-12-2014
95	Omitted w.e.f. 25-07-2016
96	Rubber, raw rubber, latex, dry ribbed
97	Sawai grass and rope
98	Safety matches
99	Sewing machines, its parts and accessories
100	Ship and other water vessels
101	Silk fabrics excluding handloom silk unless covered by Additional Excise Duty
102	Skimmed milk powder and UHT milk
103	Solvent oils other than organic solvent oil
104	Spectacles, parts and components thereof, contact lens and lens cleaner
105	Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies, and dry fruits
106	Sports goods excluding apparels and footwear
107	Stainless steel sheets not falling under declared goods
108	Starch
109	From the date of notification to six month Sweetmeat, rewari, gajak and namkeen. After the said period entry specified vide notification no 498/2015/24(120)/XXVII(8)/2010, dated 10.08.2015 will continue to apply accordingly after 27-01-2016 Sweetmeat, Rewari, gajak and namkeen excluding packed branded namkeen	5 percent
110	Tamarind seed and powder
111	Tea
112	Toddy, neera and arak
113	Tools
114	Toys excluding electronic toys
115	Tractors, harvesters, power tillers, trolly and attachment and parts thereof
116	Transmission towers
117	Omitted w.e.f. 01-08-2012
118	Used motor vehicle not covered by any other Notification under the Act
119	Vanaspati (hydrogenated vegetable oil)
120	Vegetable oil including gingili oil and bran oil
121	Wet dates
122	Omitted w.e.f. 20-01-2015
123	Woolen loi, pattu, gabba, and such powerloom manufactured shawl and blanket not specified elsewhere in any schedule of the Act.
124	Omitted.
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).
126	Zip fastener,zip roll and components therof
127	Omitted.
128	All kinds of Wire-mesh made of iron and steel wire and wire crate manufactured ourt of such wire-mesh
129	Omitted w.e.f. 20-01-2015
130	Welding Electrodes, Welding Rods and Alumino Thermic Mixture (Thermit Portions).
131	Omitted w.e.f. 3-05-2011
132	Kerosene based light trap used for agricultural purposes
133	plain and pre laminated fiber and particle boards made out of agro residue base, such as Bagasse
134	Pre-engineered steel building and steel components thereof.
135	Industrial Oxygen.
136	Omitted w.e.f. 30-05-2012
137	Bricks	Rate of tax 5 percent or Rs. 250 per thousand whichever is more
138.	(a) Road Roller, Paver Finishers, compactors, Road Sweepers, Bitumen Pressure Distributors, Pothole Repairing Machines, Drum Mix Plant, Hot Mix Plant, Earth movers and excavators, Drilling and mining machinery, Air compressors, Jack hammers, Wagon Drills and parts thereof. (b) Utility Track Vehicles, OHE Maintenance Cars, Rail-cum-Road Vehicles, Ballast Tamping Machines, Rail Grinding Machines, Track Renewal Trains and Parts thereof.
139	Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower and aromatic plant and grasses including herbs of organic solvent oil.
140	Ghee (Desi)
141	Omitted w.e.f. 27-06-2011
142.	Mehandi other than Powder/Paste of natural mehandi leaves.
143.	C. F. L. Bulb & Tubes.
144.	Rubber Processed oil manufactured from discarded rubber.
145	Moulded plastic footwear, hawai chappals and their straps
146	Branded Honey