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

SCHEDULE I

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

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

Sr. No. Description of Goods
(1) (2)
1 Agricultural implements manually operated or animal driven and cart driven by animal
2 Aids and implements used by handicapped persons
3 Aquatic lead, poultry feed, cattle feed and cattle fodder including green fodder, chuni, bhusi, chhilka, choker, javi, gower, husk of pulses, deoiled rice, polish, deoiled rice bran, deoiled rice husk, deoiled paddy husk or outer covering of paddy and aequatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake but excluding oil cake, rice polish, rice bran, rice husk.
4 Bamboo
5 Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta and sindur
6 Beehive and honey
7 Betel leaves
8 Biofuels
9 Biomass briquettes
10 Books, periodicals and journals including maps, charts and globes
11 Bread of all types other than pizza bread
12 Broom sticks muddhas made of sarkanda, phool, bahari jharoo
13 Chalk sticks
14 Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi.
15 Chiwra, laya (murmura), lava (kheel), poha, sattu and parched, fried and roasted gram.
16 Certified organic cereals and pulses
17 Coarse grains excluding paddy, rice and wheat
18 Condoms and contraceptives
19 Cotton and silk yarn in hanks
20 Earthen pot
21 Electrical energy
22 Fishnet and fishnet fabrics, and fish seeds, prawn/shrimp seeds
23 Fresh fruits and vegetables including garlic and ginger.
24 Fresh milk, pasteurised milk, butter milk, separated milk, curd and lussi.
25 Fresh plants, saplings and fresh flowers
26 Food grains and other goods including Kerosene oil sold through Public Distribution System
27 Gur including gur-shakkar, jaggery powder, gur-lauta, gur-raskat and palmyra-gur and edible variety of rab gur
28 Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower and aromatic plant and grasses including herbs of organic solvent oil when grown on private land or grown by Van Panchayat, excluding collection from Reserved forest.
29 (i) Human blood, blood plasma, red cells and platelets.

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

30 Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana
31 Indigenous hand made musical instruments
32 Khadi garments/goods and made-ups as may be notified by the Government
33 Leaf plates and cups pressed or stitched
34 Meat, fish, prawn and other aquatic products when not cured or frozen or processed or tinned and eggs, poultry and livestock.
35 National flag
36 Newar, baan and baan rassi
37 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
38 Organic manure
39 Papar, kachri, sewaiya, mangawri, bari and soyabeen bari (excluding soyabeen bari sold in airtight packets)
40 Rakhi
41 Raw wool
42 Religious pictures not for use as calendar or publicity material and idols made of clay.
43 Renewable Energy devices and spare parts
44 Sacred thread, commonly known as yagyopavit
45 Salt (branded or otherwise)
46 Seeds of all kinds other than oil seeds
47 Semen including frozen semen of animals.
48 Silk worm laying cocoon and raw silk
49 Slate (excluding writing boards)and slate pencils
50 Sugar on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act,1957.
51 Textile on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act,1957.
52 Tobacco on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act,1957.
53 Unprocessed green tea leaves
54 Water other than-(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) water sold in sealed container