DEMO|

THE HARYANA VALUE ADDED TAX - SCHEDULE
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Body

SCHEDULE B

[See clause (p) of sub-section (1) of section2]

Serial No. Description of goods
1   2
1  Agricultural implements and irrigation equipments used for agricultural purposes as detailed below:-

A. Ordinary Agricultural Implements:

    1 Hand Hoe or Khurpa

    2 Sickle

    3 Spade

    4 Baguri

    5 Hand-wheel Hoe

    6 Horticultural tools like budding, grafting knife/shear, Pruning shear or hook, hedge shear, sprinkler, rake

    7 Sprayer, duster and sprayer-cum-duster

    8 Soil Injector

    9 Jandra

    10 Wheel barrow

    11 Winnower/winnowing fan

    12 Dibbler

    13 Gandasa

    14 Puddler

    15 Fertilizer seed broadcaster

    16 Maize sheller

    17 Groundnut decorticator

    18 Manure or seed screen

    19 Flame gun

    20 Seed grader

    21 Hand driven chaff cutters and their parts, except bolts, nuts and springs

    22 Tasla

    23 Tangli

B. Bullock Drawn Agricultural Implements

    1 Yoke

    2 Plough

    3 Harrow and its following parts: -

      (i) Harrow frame

      (ii) Harrow spool

      (iii) Harrow axle

      (iv) Harrow scappers

      (v) Harrow draw bar

      (vi) Harrow draw bar 'U'

      (vii) Harrow clamp

      (viii) Harrow handle

      (ix) Harrow clutch

      (x) Harrow pathala

      (xi) Harrow disc

    4 Cultivator or Triphali

    5 Seed drill, fertilizer drill, seed-cum-fertilizer drill

    6 Planter

    7 Plank or float

    8 Leveller or scoop

    9 Ridger

    10 Ditcher

    11 Bund Former

    12 Thrasher or palla

    13 Transplanter

    14 Chaff cutters and their parts, except bolts, nuts and springs

    15 Persian wheel and bucket chain or washer chain

    16 Cart and its following parts: -

    (i) Animal driven vehicle rims

    (ii) Animal driven vehicle axle

    (iii) Draw bar

    (iv) Hook

    17 Reaper

    18 Mower

    19 Sugar Cane Crusher

    20 Cane Juice Boiling pan and grating

    21 Roller

C. Tractor Drawn Agricultural implements

    1 Plough and its following parts :-

      (i) Mould board plough assembly

      (ii) Disc plough covers

      (iii) Disc plough hubs

      (iv) Disc plough land wheels

      (v) Disc plough shoes

      (vi) Disc plough bracket cap

      (vii) Disc plough bracket

      (viii) Disc plough assembly scrapper

      (ix) Disc plough bracket scrapper

      (x) Disc plough bracket-furrow wheel

      (xi) Disc plough assembly axle

      (xii) Disc plough spring cap

      (xiii) Disc plough assembly-spindle and dust cap

      (xiv) Disc plough furrow wheel

      2 Harrow and its following parts: -

        (i) Harrow frame

        (ii) Harrow spool

        (iii) Harrow bush

        (iv) Harrow cast iron nut and check nut

        (v) Harrow hub

        (vi) Harrow axle

        (vii) Harrow nipple bolt

        (viii) Harrow lock patti

        (ix) Harrow scrapper

        (x) Harrow draw bar

        (xi) Harrow draw bar 'U'

        (xii) Harrow clamp

        (xiii) Harrow handle

        (xiv) Harrow clutch

        (xv) Harrow patnals

        (xvi) Harrow disc

      3 Cultivator or tiller and its following parts: -

        (i) Tiller tyne assembly

        (ii) Tiller tyne

        (iii) Tiller spring

        (iv) Tiller shovel/phalla

        (v) Tiller pin

        (vi) Tiller anchor pin

        (vii) Tiller toggle assembly

        (viii) Tiller link pin

        (ix) Tiller tyne stop

        (x) Tiller assembly tool bar

        (xi) Tiller 3-point linkage

        (xii) Tiller twist patti

        (xiii) Tiller angle bracket

        (xiv) Tiller frame front and rear

      4 Seed drill, fertilizer drill or seed-cum-fertilizer drill and its following parts :-

        (i) Seed drill tyne

        (ii) Seed drill shovel/phalla

        (iii) Seed drill grari

        (iv) Seed drill feeder (Pistol)

        (v) Seed drill spout

        (vi) Seed drill hopper assembly

        (vii) Seed drill ground wheel

      5 Fertilizer broadcaster

      6 Planter

      7 Plank or float

      8 Leveller or scoop and its following parts:-

        (i) Leveller frame assembly

        (ii) Leveller blade

        (iii) Leveller main frame

      9 Bund former

      10 Ridger and its following parts-

        (i) Ridger tyne

        (ii) Ridger shoes

        (iii) Ridger/shovels/phalla

      11 Trailor and its following parts:-

        (i) Rims

        (ii) Axles

        (iii) Trailor draw bar

        (iv) Trailor hook

      12 Puddler

      13 Ditcher

      14 Cage wheel

      15 Sprayer, duster or sprayer-cum-duster

      16 Roller

      17 Hoe, rotary hoe or rotavator

      18 Reaper or mower harvester

      19 Potato harvester or spinner

      20 Groundnut digger shaker

      21 Transplanter

    D. Power implements

      1 Thrasher and its following parts: -

        (i) Thrasher weight wheels

        (ii) Thrasher Jali

        (iii) Thrasher sieve set

        (iv) Thrasher 'U' clamp and beater

        (v) Thrasher rotor

        (vi) Thrasher ground wheels

      2 Chaff cutters and their parts, except bolts, nuts and springs

      3 Maize sheller

      4 Groundnut decorticator

      5 Seed grader

      6 Winnower

      7 Seed treater

      8 Power sprayer or duster

      9 Agricultural pumping sets of all kinds including submersible pumps and sprinkler irrigation system equipments and drip irrigation system and their following components, namely:-

        (i) Control units

        (ii) Fertilizer applicator/injecting equipments

        (iii) Dripper/Emitter/Mixee/Sprinkler/ Spinner

        (iv) Filteration units:-Mesh/Screen/Sand/Gravel

        (v) Distribution tube/Micro tube

        (vi) Built-in-Drip-in-Linear Low Density Polyethylene pipe

        (vii) Bi-pass tube

        (viii) Accessories like couplers, joints, bend sockets, pressure gauge, regulators etc

        (ix) Valves

        (x) Prime movers ie electric/diesel pump set of 5 Horse Power and above with fitting

      10 Poultry feed grinder and mixer

      11 Transplanter

2  Aids and implements used by handicapped persons
3  All goods sold to the serving military personnel, ex-servicemen, parents of deceased unmarried service officers and widow of servicemen by the Canteen Store Department direct or through the authorised canteen contractors or through unit run canteens.
3A  Omitted w.e.f. 30-11-2006
3B All goods sold to the serving Central Police Force Personnel and Ex-Central Police Force Personnel by the Central Police Force Canteens
3C All kind of pulses.
4  Animal feed, that is to say, aquatic feed, poultry feed and cattle feed (but not including damaged wheat) including supplements, concentrates and additives to these feeds, husk of pulses and deoiled cake (including de-oiled rice bran).
4A Besan, Binola and Oil Cake (Khal)
5  Baan
6  Bangles made of any material except precious metals/stones; steel kara
7  Beehive, honey supers, hive tool, smoker, veil and helmet, feeder
8  Betel leaves
8-A Bio-diesel (B-100)
9  Books, journals, periodicals, maps, charts and globes
10  Bread except pizza bread
11  Charkha, Amber Charkha, Handloom, Handloom fabrics and Gandhi Topi
12  Chemical fertilizer, bio-fertilizer and gypsum.
12A Chhota (Mini) Toka (leafy vegetables cutter for Kitchen)
13 Coarse grains that is to say Jowar, Bajra, Maize and flours thereof
13A Coarse Maize Bran Chhilka.
14  Coloured pencils, crayons used for drawing and ordinary graphite pencils popularly known as lead pencils
15  Common salt
16  Condoms and contraceptives
17  Curd, Lassi and butter milk
18  Earthen pots but not including crockery
19  Electrical energy
20  Exercise and Drawing book
21  Fire wood, wood-charcoals, biomass rolls and Dry Municipal solid waste fuel manufactured out of solid waste procured from local bodies.
22  Fishnet and fishnet fabrics
23  Foot-rules of the type usually used in schools
24  Fresh fruits and fresh vegetables including garlic and ginger but not including red chillies
25  Fresh milk, pasteurized milk and separated milk
26  Fresh plants, saplings and fresh flowers
27  Grass, hay and straw
27A  Gypsum
28  Guar, guar flour, guar giri, Guar churi, korma and wheat bran
28A  Gur, Shakkar and Jaggery
29  (i) Hand carts; (ii) animal drawn vehicles; (iii) tyres and tubes including flaps of animal drawn vehicles
29A  Hawan Samagri when sold in sealed packets or containers
29B Hand woven, hand made khadi Blankets and khes, poly khadi fabrics, khadi garments and cotton durrees manufactured and sold by Khadi Institutions certified by Khadi and Village Industries Commission or Board constituted under Punjab Khadi and Village Industries Board Act, 1955 (40 of 1956).
30A  Human Blood including blood components like, platelets, red blood corpuscles (RBC), plasma, anti hemophilic factors, albumin and gamma globulin
30B Incense sticks commonly known as agarbati, dhoopkathi or dhoop bati.
31  Omitted w.e.f 1st April, 2009
31A Indian food preparations ordinarily prepared by Tandoorwalas, Lohwalas and Dhabawalas, when sold by persons running Tandoors, Lohs and Dhabas exclusively, subject to the conditions, as may be prescribed.
31B Omitted w.e.f. 01-04-2017
32  Indigenous handmade musical instruments
33  Judicial and Non-Judicial Stamps, Entertainment Duty Stamps, Passenger and Goods Tax Stamp, Standard Watermarked Petition Paper, Philatelic Stamp, Postal Stationery and Refund Adjustment Order
33A Kerosene oil sold through Public Distribution System
34  Kumkum, Bindi, Alta and Sindur
34 -A Liquid Petroleum Gas, when sold for domestic use.
35  Meat, fish, prawn and other aquatic products when not cured or frozen, eggs and Livestock including live poultry birds
35A Mehandi leaves and its powder
36  Muddhas made of sarkanda, phool buhari jharoo
37  National Flag
38  Organic manure
38A  Papad
38B Pesticides, weedicides, insecticides used for plants only.
38C Pre-fabricated housing units for plant and machinery sold to the Naandi Foundation, Hyderabad by suppliers in the State, in the project area, for providing safe drinking water, based on Reverse Osmosis, in hundred villages having water quality problems in the districts of Jhajjar, Mohindergarh, Kaithal and Mewat.
39  Rakhi
40  Reori, gajjak, makhana, marunda, murmura and phulian
41  Sacred thread, commonly known as yagyopavit
41A Sanitary napkins and baby diapers.
42  Truthfully labelled seeds or seeds certified by the certification agency under the Seeds Act, 1966 (54 of 1966) when sold in sealed bags or containers and raw seeds used in production of such truthfully labelled or certified seeds.
43  Semen including frozen semen
44  All kinds of footwear (excluding Footwear made of leather but including Hawaii chappals and straps thereof) with maximum retail price not exceeding Rs.500 per pair provided that the maximum retail price is indelibly marked or embossed on the footwear itself, and shoe-uppers.
45  Silk worm laying, cocoon and raw silk
46  Slate, slate pencils and chalks
46A (i) Solar devices like solar lantern, solar home system, stand alone street lighting system, solar water heating system, solar water pumping system, solar cooker (box as well as dish type), solar charger/inverter.

(ii) Solar photovoltaic modules, solar collectors, solar dishes, its inverters or PCUs (Power Conditioning Units), energy meters and alternators purchased for the installation of solar power generation plants (both rooftop and ground mounted) in the State of Haryana.

(iii) Spare parts i.e. Solar photovoltaic modules, solar collections and solar dishes.

47  Sugar, Khandsari and Boora manufactured or made in India
48  Sugarcane
49  Takhti (used by students in schools)
49A Technetium 99M Generators for use in diagnosis of cancer
50  Tender green coconut
50A Toys excluding battery operated, electric and electronic toys.
51  All varieties of cotton, woollen or silken textiles including rayon, artificial silk or nylon but not including such carpets, druggets, woollen durrees, cotton floor durrees, rugs and all varieties of dryer felts on which additional excise duty in lieu of sales tax is not levied
51A All varieties of textiles covered by item 51 on which knitting and embroidery work has been done. Note:-

(a) The tax collected and paid by the dealer for the period 8th April, 2011 to the 30th June, 2017 shall not be refunded to the extent of tax charged.

(b) Tax charged and collected during the period 8th April, 2011 to 30th June, 2017 but not paid shall be leviable and recoverable to the extent tax charged

52  (omitted w.e.f. 8-4-11) All varieties of textiles covered by item 51 on which knitting and embroidery work has been done provided additional Excise Duty in lieu of sales tax is levied on them
53  Such varieties of canvas cloth tarpaulines and similar other products manufactured with cloth as base as are manufactured in textile mills, powerloom factories and processing factories (but not including transmission belts) provided additional Excise Duty in lieu of sales tax is levied on them
54  Leather cloth and inferior or imitation leather cloth ordinarily used in book binding: rubber used tissue or synthetic water tissue or synthetic water-proof fabrics whether single textured or double textured and book-binding cotton fabrics provided additional Excise Duty in lieu of sales tax is levied on them
55  cut tobacco used in hooka.
56  Under wear (kachha) sewn out of cotton cloth other than hosiery cloth
57  Water other than aerated, mineral, distilled, medicinal, ionic, battery, demineralized water and water sold in sealed container
58  (i) Writing ink and (ii) ball pen, refills or pen up to a maximum retail price of Rs 25 each
59  Mithaii and Namkeen prepared with traditional tools of Halwaii trade but not by mechanical operations like in factories
60  (1) Tents,

(2) Blankets,

(3) Bandages, Plaster, Cotton, Antiseptics and Medicines

(4) Non-perishable food items,

(5) Woollen clothing items,

(6) Matchboxes and Candles,

(7) Hygiene materials like sanitary napkins, combs, shampoos, etc, and

(8) Bed sheets

when sold to Confederation of Indian Industries for the helf of earthquake victims if Jammu and kashmir subject to production of receipt acknowledging the delivery of such goods issued by the Government of Jammu and Kashmir for a period of one year from the date of quake i.e. upto 8.10.2006.

61 Crudely tanned leather (called "half tanned leather" usually tanned by villagers in villages (other than that tanned in a factory)