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THE HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005.
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Body

SCHEDULE

Input tax restricted goods

Section 11(8) registered dealer shall not qualify for Input Tax Credit in respect of tax paid on purchase of the following goods, namely: -

Sl. No. Description of goods
1 Automobiles including commercial vehicles, two wheelers, three wheelers and spare parts for the repair and maintenance thereof, unless the dealer is in the business of dealing in such automobiles or spare parts.
2 Articles of food and drinks prepared and sold in eating places, including cakes, biscuits and confectionery, sweets, sweet-meat and including such goods as are purchased for use in the preparation of such articles of food and drinks.
3 All electrical or electronic goods and appliances including air conditioners, air coolers, telephones, fax machines, duplicating machines, photocopiers and scanners, parts and accessories thereof, other than those for sale or use in the manufacture, processing, packing and those for use in computing, issuing tax invoice or sale bills, security and storing information.
4 Petrol, diesel, aviation turbine fuel, liquefied petroleum gas and condensed natural gas, unless the taxable person is in the business of selling such products and subject to second proviso to subsection (3) of section 11 of the Act.
5 Furniture, fixtures including electrical fixtures and fittings, office equipments and building materials unless the dealer is in the business of dealing in such goods.
6 Earth moving equipment such as bulldozers, JCB's and proclaim etc., unless the dealer is in the business of dealing in these goods.
7 Lime, limestone, clinker and dolomite.
8 Timber.
9 Tobacco and Tobacco products sold in the course of inter-State trade or commerce or Tobacco and Tobacco products sent outside the State otherwise than by way of sale