No. S.O. 63/H.A.6/2003/S 59/2003 dt. 17th April, 2003 – In exercise of the powers conferred by sub-section(1) of section 59 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), and all other powers enabling him in this behalf, and with reference to Haryana Government, Excise and Taxation Department, notification No. S.O. web 6 /H.A.6/2003/S.59/2003, dated the 31 st March, 2003, the Governor of Haryana hereby makes the following amendment in Schedule B, C and D appended to the said Act with effect from 1 st April, 2003, namely:-
Amendment
In the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), -
(1) for the existing schedules B and C, the following schedules shall be substituted,
namely: -
"Schedule B
[See clause (p) of sub-section (1) of section 2]
Serial
No.
Description of goods
Exceptions and conditions
1.
Vegetable but not including red chillies, dry or otherwise,
Except when sold in sealed
containers
2.
Sugarcane , Bajra, Maize and Jowar
3.
Milk, Soyabean Milk
Except condensed and
dried milk.
4.
Meat excluding meat on hoof, fish and eggs
5.
Fresh fruits
6.
Common salt
7.
Oral rehyderation salt
8.
Flowers
9.
Paan (Betel)
10.
Books excluding publications providing commercial nformation to specific category of persons, such as, trade and industry brochures, annual-reports, souvenirs and review-reports and the like publications; account-books and diaries
11.
Periodicals
12.
Exercise and Drawing books
13.
Writing slates, slate pencils, braille typewriters, braille slates and braille stationery
14.
(i) Writing chalks, crayons. (ii) Writing ink and (iii) ball pen, refills or pen up to a maximum retail price of Rs. 25 each
15.
Coloured pencils used for drawing and ordinary graphite pencils popularly known as lead pencils
16.
Handmade Paper
When manufactured and sold by pollution free industry having genuineness certificate from Khadi Village Industry Commission/ Khadi Village Industry Board
17.
Foot-rules of the type usually used in schools
18.
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.
19.
All varieties of textiles covered by item 18 on which knitting and embroidery work has been done.
On which additional Excise Duty in lieu of sales tax is levied
20.
Such varieties of canvas cloth tarpaulines and similar other poducts manufactured with cloth as base as are manufactured in textile mills, powerloom factories and processing factories but not including transmission belts
On which additional Excise
Duty in lieu of sales tax is
levied
21.
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
22.
Electric energy
23.
Photographs including X-Rays photographs
When sold by photographers and radiologists preparing them
24.
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-dustor.
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 scrappers
(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. Persion 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-
(iii) Harrow bush
(iv) Harrow cast iron nut and chunk 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 pine
(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 type
(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. Fertiliser broad caster
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-
(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 rotovator
18. Reaper or mower harvester
19. Potato harvester or spinner
20. Groundnut digger sheller
21. Transplanter
D. Power Implements
1. Thresher and its following parts-
(i) Thresher weight wheels
(ii) Thresher jali
(iii) Thresher seive set
(iv) Thresher ‘U’ clamp and beater
(v) Thresher rotor
(vi) Thresher 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 submerssible pumps and sprinkler irrigation system equipment and drip irrigation system and their following components, namely:-
(i) Control units
(ii) Fertilizer appli- cator/injecting equipment
(iii) Dripper/Emitter/ Mixee/Sprinkler/ Spinner
(iv) Filteration units: -Mesh/Screen/Sand/Gravel
(v) Distribution tube/Micro tube
(vi) Built-in-Drip-in-LLDPE pipe
(vii) Bi-pass tube
(viii) Accessories like couplers, joints, bend sockets, delivery pipe, pressure gauge, regulators etc.
(ix) Valves
(x) Prime movers i.e. electric/diesel pump set of 5 Horse Power and above with fitting
10. Poultry feed grinder and mixer
11. Transplanter
25.
Spinning Wheel (Charkha) and its parts
26.
All goods sold to the Indian Red Cross Society, St. John Ambulance Association, Hindu Kushet Nivaren Sangh, Haryana Welfare Society for hearing and speech Handicapped, Haryana Rajya Bal Bhawan, Madhuban, Karnal, SOS Children’s Village Association (Bal Niketan), Panchkula and Haryana State Council for Child Welfare and their respective branches.
27.
Organic Manure
28.
All goods sold to the Central Purchasing Service, New Delhi, operated by the Catholic Hospital Association of India
When sold against payment in foreign exchange received through BEGECA Anchen, Germany; provided that an authorised representative of the Central Purchasing Service, New Delhi, certified that the goods in question have been purchased for use in
Community health, welfare and development
Programmes in India by
Voluntary non-profit
Institutions irrespective of Religious affiliations.
29.
(i) Foreign liquor and Indian made foreign liquor except when sold by a L-4/L-5 or L-12C licensee,
(ii) Country liquor.
On which State Excise duty has been paid.
30.
Judicial and non-judicial stamps, Entertainment Duty Stamps, Passengers and Goods tax Stamps, standard watermaked petition paper, Philatalic stamps and postal stationery
31.
Hand-spun yarn
When sold by one who deals in hand spun yarn
exclusively
32.
Crudely tanned leather called half tanned leather usually tanned by villagers in villages (other than that tanned in a factory)
33.
Reori, Patasha, Gajjak, Misri (Candy or Cooza), Golie, Makhana, Marunda and Phullian
34.
Pappad
When manufactured and
sold by Sri Mahila Griha
Udyog Lijjat Pappad, Model
Town, Karnal.
35.
Tobacco whether crude, uncrude or manufactured and all its product including Biri, cigarettes, cigars.
36.
Artificial hearing aids and their accessories.
37.
Vegetable seeds.
38.
All kinds of saplings.
39.
Fodder that is to say:-
(i) Green fodder and bhoosa;
(ii) Chilka of cereals excluding rice bran and Paddy husk
(iii) Chilka and churi of all pulses; Guar Churi, Korma
40.
Earthenware made by Kumhars
41.
Kikar bark
42.
Country made shoes (Desi Joottie)
When sold by the maker of
such shoes himself or by
any other member of his
family or by any other person employed by the
maker, provided that the
maker does not use power
as defined in clause (g)
section 2 of the Factories
Act, 1948, at any stage for
making shoes.
43.
Takhtis used by students in schools
44.
Sugar, Khandsari and Boora manufactured or made in India
45.
Bakery goods prepared with out using power at any stage
When sold, otherwise than
in containers and packets
by bakers dealing
exclusively in such goods.
46.
Bardana (packing material) and containers
When sold by a person who
deals exclusively in goods
specified in this schedule,
but sells packing material
and container only as
incidental to his main
business
47.
Kuth
48.
Straw cover
When sold by manufacturers themselves
or through their labour
unions
49.
Edible oils produced from sarson, toria and til in indigenous kohlu whether worked by animals or human beings
When sold by the owners of
such Kohlus only
50.
Indian food preparation ordinarily prepared by tandoorwalas, lohwalas and dhabawalas
When sold by persons
running tandoor, loh and
dhaba exclusively
51.
Eatables and drinks
When sold by the Railways
Tea Stall Contractors
authorised by Railway
authorities with in the
Railway premises at their
Tea Stall and by the
departmental canteens set
up by the Govt. of India and
canteens in the Defence
establishments and other
industrial establishments
which are set up under
section 46 of the Factories
Act, 1948, with in their
premises for consumption by the workers or
employees thereof
52.
Water other than aerated or mineral water or water sold in bottles or sealed containers
53.
Medicines
When sold by the registered medical practitioners who dispense medicines exclusively to their own patients
54.
All goods sold to the serving military personnel and ex-servicemen by the Canteen Stores Department direct or through the authorised Canteen Contractors or through Unit run canteens
55.
Poultry feed, that is to say, a mixture of proteins, salt and minerals, vitamins, antibiotics and coccidiosis, whether such mixture contains carbohydrates or not
Only when sold as a
mixture of the constituents
mentioned in column 2
56.
Machinery used in bio-gas plant except burners when sold separately and hot plates
57.
UNICEF Greeting Cards and Calenders
58.
Live stock and live poultry birds
59.
Curd
60.
Desi-ghee manufactured without the aid of electric power at any stage in its process
61.
Foodgrains sold by the Food Corporation of India to the Government of India for supply to the State of Haryana under the Food for Work National Rural Employment Programme or under Rural Landless Employment Guaranted Programme or under World Food Programme project 2664 or such other programme
Subject to furnishing of a
certificate indicating the
quantity and value of such
foodgrains from the
receiving Department of the
State Government
62.
Artificial limbs/aids for use by orthopaedically handicapped persons
63.
Frozen semen when sold by the Haryana Dairy
Development Co-operative Federation Ltd., or Haryana Dairy Development Department
64.
Celery seeds
65.
Glass bangles ,other bangles and karra
66.
All types of Contraceptives
67.
Goods sold or purchased by Khadi Ashram, Panipat and its decentralised units, which are located within the State of Haryana
When the sale or purchase
takes place between such
Ashram and units inter-se
68.
Cattle feed, that is to say, a mixture of rice polish, rice bran deoiled, gram churi, mustard extraction, molasses, barley sprout, salt, mineral mixture, urea and damaged wheat
69.
Under-wear (Kachha) sewn out of cotton cloth other than hosiery cloth
70.
All goods grown, produced and sold by the Haryana Agricultural University, Hisar
71.
All varieties of Khadi Textiles whether cotton, woollen, silken or readymade garments of such textiles manufactured and sold by Khadi Ashram Panipat, its sale depots, decentralised/certified units and other units and their sale outlets,
In whose favour certificates
of genuineness have been
issued by the Commission
established under the Khadi and Village Industries Commission Act, 1956, or the Board, constituted under the Punjab Khadi and Village Industries Board Act, 1955.
72.
Shoes and chappals with maximum retail price not exceeding Rs. 100 per pair
73.
Bread
74.
Seeds certified by the certification agency under the Seeds Act, 1956,
When sold in sealed bags
or containers
75.
Tyres and tubes (including flaps) of animal drawn vehicles
76.
1. Flat Plate Solar Collectors
2. Concave type Solar Collectors
3. Solar Water Heating System
4. Solar Cookers including Community type
5. Solar Thermal Power Plants
6. Solar Refrigeration System
7. Solar Crop, Dryers/System
8. Solar Stills/Desalination System
9. Solar Photovoltaic Systems for Electricity Generation
10. Solar Photovoltaic Systems for Water Lifting
11. Biomass Gasifiers for Water lifting, chaff, cuttings, Thresher running, electricity generation etc.
12. Biogas stoves and improved Chullah
13. Wind aerogenerator
77.
Plant and Machinery and its parts used for the conversion of agricultural and municipal waste into briquetts
78.
Sindur, Bindi Mangalsutra. Mehandi, Kajal Rakhi and Yagyopavit
79.
Solid fuel briquettes converted from agrowaste i.e. wood dust, paddy-husk, bagasse, sugarcane trash, maize stalks, sunflower and mustard stalks, paddy-stalks (parali), groundnut shells and Sarkanda etc.
80.
Dhoop and Aggarbati
81.
Cycle rickshaw
82.
Wood charcoal
83.
Lime (excluding quenched lime and processed lime)
Schedule C
[See sub-clause (iii) of clause (a) of sub-section (1) of section 7]
Pesticide, weedicide, insecticide and herbicide
All types of yarn except cotton yarn but including threads and knitting wool
Raw wool and its waste
Cottonwaste, woollen waste and waste of all types of yarns
Plant harmone
Oil cakes and de-oiled cakes including de-oiled rice bran
Vegetable Ghee other than imported from outside the territory of India
Vegetable oils whether edible or non-edible.
Spices and condiments, whether whole, powdered or mixed.
Wheat flour, maida and suji, rice flour, gram flour, besan, barley flour, barley ghat, sago (Sabudana), guar and its flour, guar giri, dried peas and its dall, rajmah, lobia and rongi.
Parched, roasted or puffed grain, parched gram and roasted
groundnut except when sold in sealed containers.
Soya meal
Rice bran and paddy husk
Safety matches
Gur and Shakkar
Sugar, Khandsari and Boora not manufactured or made in India
Bone meal, crushed bones, bone sinews and burnt bones.
Tractors
Harvester combines
Computer hardware, software and computer peripherals and uninterrupted power supply (UPS)
Cellular phones or mobile handsets
Metal utensils and kitchen wares including milk cans
Non ferrous industrial metal products i.e. ingots, bars, slabs, sheets, circle, strips, rods, wires (not including electric wires and super enamelled copper wire), tubes, angles and scrap.
Ferro alloys
Blankets manufactured by composite units
26
Ready made garments and hosiery goods
Umbrella cloths, pillow covers, quilt covers, cushion covers, mattress covers and sofa covers.
Jute bags, laminated jute bags and HDPE bags
Cycle, its parts and accessories
Beedi Leaves
Preserved, processed, dried or dehydrated fruit, vegetable, fish and meat when sold in sealed containers
Raw silk
Pipes and tubes made of any material other than iron and steel.
Chemical fertilizer
Bamboo
Ice
Firewood and saw dust
Incorporeal or intangible goods
Hand pump and their parts.
Note:- Entries in this schedule are subject to the general exception of exclusion of
declared goods.";
(2) in schedule D, after serial number 4 and entries there against, the following serial
number and entries there against shall be added at the end, namely:-
1
2
3
"5
Petrol, High Speed Diesel, Super Light Diesel Oil and Light Diesel Oil when sold to Export Oriented Units (EOU) or units set up under Export Processing Zone (EPZ) Scheme, Electronic Hardware Technology Park (EHTP) Scheme or Software Technology Park (STP), for use by such unit in manufacture of goods for sale in the course of export outside the territory of India;
4%"