THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Notification No. S.O.93/H.A.6/2003/S 59/2003, dated 8th July, 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 7 /H.A.6/2003/S.59/2003, dated the 23rd June, 2003, the Governor of Haryana hereby makes the following amendment in Schedule A, Schedule B, Schedule C, Schedule E and Schedule G appended to the said Act with effect from the date of publication of this notification in the Official Gazette, except when mentioned otherwise, namely:-Amendment

In the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), -

1. in Schedule A,-(i) under column 2, for serial numbers 3 and 4, the following entries shall be substituted, namely-

(1)	(2)	(3)
3	Aviation Turbine Fuel, Petrol and Gasohol subject to entry 7	20%
4	High Speed Diesel, Super Light Diesel Oil and Light Diesel Oil subject to entry 7;	12%

(ii) after serial number 5 and entries thereagainst, the following serial numbers, and entries thereagainst shall be added at the end, namely:-

(1)	(2)	(3)
6	Tyres and Tubes	8%
7	Aviation Turbine Fuel, Petrol, Gasohol, High Speed Diesel, Light Diesel Oil, Super Light Diesel Oil, Kerosene, Liquid Petroleum Gas, Low Sulphur Heavy Stock and Furnace Oil when sold by one oil company to other oil company for resale.	4%

Explanation:- For the purpose of this entry "oil company" means M/s Indian Oil Corporation Limited, M/s Bharat Petroleum Corporation Limited, M/s Hindustan Petroleum Corporation Limited, M/s Indo Burma Petroleum Corporation Limited and M/s Reliance Industries Limited.;

2. in Schedule B,-

(i) for serial number 56 and entries thereagainst, the following serial number and entries thereagainst shall be substituted, namely:-

(1)	(2)
56	Machinery used in bio-gas plant, bio-gas burners and bio-gas hot plates;

(ii) after serial number 83 and entries thereagainst, the following serial number and entries thereagainst shall be added at the end, namely:-

(1)	(2)
84	Refund adjustment order issued under the Act;

3. in Schedule C,-

(i) serial number 31 and entries thereagainst shall be omitted ;

(ii) serial number 34 and entries thereagainst shall be omitted and shall be deemed to have been omitted with effect from 26th June, 2003;

(iii) after serial number 39 and entries thereagainst, the following serial numbers and entries thereagainst shall be added at the end, namely:-

40	Goods on which rate of tax otherwise applicable is more than 4% when sold to Canteen Stores Department for further sale to the serving military personnel and exservicemen by the Canteen Stores Department direct or through the authorised canteen contractors or through unit run canteens
41	Poultry feed supplements and cattle feed supplements
42	Plastic raw materials, that is to say, – PVC compound and granules (HDPE, LDPE and LLDPE), PVC resins and plastic polymers; raw rubber, synthetic rubber, rubber chemicals and carbon black
43	(1) HT Switchgear including MOCB (Miniature Oil Circuit Breakers), VCB (Vaccum Circuit Breakers), SF 6, GO (Gang Operators) switch
	(2) HT Insulators
	(3) LT Switchgear including ACB (Air Circuit Breakers)
	(4) Switchgear conductors
	(5) Relays Motor Starters for 3 phase motors above 25 H.P.
	(6) Selector Switches including lead break switch
	(7) Control panel including MCC (Motor Control Centre)panels
	(8) Bus ducts
	(9) PDB (Power Distribution Board), SDB (Sub-distribution Board), MDB (Main Distribution Board)
	(10) Metering pane
	(11) Power (L.T.) Capacitors above 5 KVAR (Kilo Volt Ampere Reactive)
	(12) Power factor correction relays
	(13) Voltmeter, Ampere Meter, KW Meter, KWH Meter and frequency Meter
	(14) All types of motor above 25 H.P.
	(15) Transformers including current transformer but not including voltage stabilizers of capacity above 5 KVA
	(16) DMC (Dough Moulding Compound), SMC (Sheet Moulding Compound) insulators
	(17) Cable jointing kit
	(18) MCCB (Moulded Case Circuit Breaker) including MCB Miniature Circuit Breaker) and distribution Board of capacity of 100 Amperes or above
44	Bio-fertilizer and Gypsum;

4. in Schedule E, -

(1) under columns 1,2 and 3 for serial number 1 and entries thereagainst, the following serial number and entries thereagainst shall be substituted, namely:-

(1)	(2)	(3)
1	Petroleum products and natural gas	(i) When used as fuel (ii) When exported out of State";

(2) in serial number 5, under column 3, after clause (v), the following clause shall be added at the end, namely:-

(1)	(2)	(3)
		"(vi) When sold by Canteen Store Department";

5. in Schedule G,-

under columns 1,2,3 and 4, after serial number 1 and entries thereagainst, the following serial number and entries thereagainst shall be added at the end, namely:-

(1)	(2)	(3)	(4)
2 (a)	Pre-owned cars having engine capacity upto 1000 cc	Rs. 3000 per car	First sale by a dealer liable to pay tax under this Act
(b)	Pre-owned cars having engine capacity above 1000 cc	Rs. 5000 per car	First sale by a dealer liable to pay tax under this Act".