DEMO|

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

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 four 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, vegetable mushrooms and fruits including fruit jams, jellies, fruit squash, paste, fruit drinks and fruit juices and achar (whether 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 (including pressure cookers/pans), buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and enamalled utensils
9 Articles of packing including (a) boxes, 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
10 Aluminium, Aluminium alloy, their products (excluding extrusions)
11 Aluminium conductor steel reinforced (A.C.S.R.)
12 Arecanut powder and betel nut
13 Atta, Maida, suji, besan, dalia.
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
23 Candles
24 Castor oil
25 Caustic soda, caustic potash, soda ash
26 Centrifugal and monoblock submersible pump sets and parts thereof
27 Charcoal
28 Chemical fertilizers, Bio- fertilizers Micronutrients and plant growth promoters and regulators, herbicides, rodenticide, insecticides, weedicides and pesticides
29 Clay including fire clay, fine china clay and ball clay
30 Coconut fiber
31 Coconut in shell and separated kernel of coconut, and tender green coconut
32 Coffee beans and seeds, cocoa pod, green tea leaf and chicory
33 Coir and coir products excluding coir mattress
34 Combs
35 Computer stationery
36 Cooked food
37 Cottage cheese and paneer
38 Cotton and cotton waste
39 Crucibles
40 Cups, glasses and plates of paper and plastics
41 Declared Goods as specified in Section 14 of the Central Sales Tax Act, 1956 except coarse grain
42 Drugs, medicines and pharmaceutical preparations (Allopathic, Ayurvedic, Homeopathic and Unani ) including vaccines, syringes and dressings, medicated ointments produced under drug license and light liquid paraffin of IP grade
43 Dyes, Acid dyes, Basic dyes
44 Edible oils
45 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
46 Exercise book, graph book and laboratory note book
47 Feeding bottles, nipples
48 Ferrous and non ferrous metals and alloys; non metals such as aluminium, copper, zinc and extrusion of those
49 Fibres of all types and fibre waste
50 Fire wood
51 Glucose-D
52 Hand pumps, parts and fittings
53 Hing (Asafoctida )
54 Hose pipes and fittings thereof
55 Hosiery goods
56 Husk and bran of cereals
57 Husk including groundnut husk
58 Ice
59 Imitation jewellery
60 Industrial cables (high voltage cables, XLPE Cables, jelly field cables, optical fibercables)
61 Insulators
62 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

63 Katha
64 Khandsari
65 Khoya/khoa
66 Knitting wool
67 Lignite
68 Lime, lime stone, clinker and dolomite and other white washing materials
69 Liner alkyl benzene, L.A. B. sulphonic Acid , Alpha Olefin sulphonate
70 Liquid product of cellulose, commonly known as L.P.C., and liquid product of earthen waste
71 Loose Biscuits
72 Maize starch, maize gluten, maize germ and oil
73 Medical equipment/devices and implants
74 Mixed PVC stabilizer
75 Non-mechanized boats used by fisherman for fishing
76 Nuts, bolts, screws, nails and fasteners
77 Oil cake
78 Oil seeds
79 Ores and minerals excluding minor minerals
80 Paper including news prints and paper board
81 Paraffin wax
82 Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipe and PVC pipes and fittings thereof
83 Pizza bread
84 Plastic granules, plastic powder and master batches
85 Porridge
86 Printed material including diary, calendar etc
87 Printing ink excluding toner and cartridges
88 Processed meat, poultry, fish, prawn and other aquatic products
89 Pulp of bamboo, wood and paper
90 Railway wagons, engines, coaches and parts thereof
91 Readymade garments
92 Refractory monolithic
93 Rice, wheat, pulses and paddy
94 Rice bran, rice polish and rice husk excluding deoiled rice bran,deoiled rice polish and deoiled rice husk
95 River sand and grit excluding(a) boulders and (b) grit and sand manufactured by stone crushers
96 Resin
97 Rubber, raw rubber, latex, dry ribbed
98 Sawai grass and rope
99 Safety matches
100 Sewing machines, its parts and accessories
101 Ship and other water vessels
102 Silk fabrics excluding handloom silk unless covered by Additional Excise Duty
103 Skimmed milk powder and UHT milk
104 Solvent oils other than organic solvent oil
105 Spectacles, parts and components thereof, contact lens and lens cleaner
106 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies, and dry fruits
107 Sports goods excluding apparels and footwear
108 Stainless steel sheets not falling under declared goods
109 Starch
110 Sweetmeat, rewari, gajak and sugar products namely kulia, batasha, khilona, ilaichidana etc. and namkeen when unpacked
111 Tamarind seed and powder
112 Tea
113 Toddy, neera and arak
114 Tools
115 Toys excluding electronic toys
116 Tractors, threshers, harvesters, power tillers, trolly and attachment and parts thereof
117 Transmission towers
118 Umbrella except garden umbrella
119 Used motor vehicle
120 Vanaspati (hydrogenated vegetable oil)
121 Vegetable oil including gingili oil and bran oil
122 Wet dates
123 Wooden crates
124 Woolen loi, pattu, gabba, shawl and blanket
125 Writing ink
126 Writing instruments, geometry boxes, colour boxes, crayons, pencil sharpeners and scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus
127 Zip fastener,zip roll and components therof