THE HARYANA VALUE ADDED TAX - SCHEDULE
-

Body

Schedule E

[See sub-section (1) of section 8].

Serial no	Description of goods	Circumstance and restrictions	Extent of admissibility of input tax
1	2	3	4
1.	Petroleum products and natural gas	(i) When used as fuel (ii) When exported out of State	Nil
2.	Capital goods	(i) When intended to be used mainly in the manufacture of exempted goods or in the telecommunications network or mining or the generation and distribution of electric energy or other form of power; or (ii) When forming part of gross block on the date of cancellation of the registration certificate.	Nil
3(a)	All goods except those mentioned at Serial Numbers 1 and 2	(i) When used in the telecommunications network, in mining, or in the generation and distribution of electricity or other form of power; (ii) When exported out of State or disposed of otherwise than by sale; (iii) When used in the manufacture or packing of exempted goods except when such goods are sold in the course of export of goods out of the territory of India; (iv) When used in the manufacture or packing of taxable goods which are exported out of State or disposed of otherwise than by sale; (v) When left in stock, whether in the form purchased or in manufactured or processed form, on the date of cancellation of the registration certificate. (vi) When sold by Canteen Store Department	Nil
3(b)	All goods except goods falling in Schedule "C"appended to the Haryana Value Added Tax Act, 2003 and goods of special importance mentioned in section 14 of the Central Sales Tax Act, 1956.	when the goods are sold as such in the course of inter-state trade or commerce	Input Tax to the extent of the amount of tax actually paid on the purchase of such goods in the State under the Act or tax payable on sale of such goods under the Central Sales Tax Act, 1956, whichever is lower.
3(c)	All goods	when the goods are sold at a sale price lower than the purchase price.	To the extent of output tax liability, if any, on the sale of such goods;".
4.	Omitted w.e.f. 01-04-2017

Note 1 - In this Schedule the expression " the date of cancellation of the registration certificate" means the date of effect of the cancellation of the registration certificate.