THE HARYANA VALUE ADDED TAX - SCHEDULE
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Body

Schedule G

[See sub-section (1) of section 45].

Serial No.	Description of goods	Rate of tax and the base of levy	Stage of levy and the circumstances under which tax levied
1	2	3	4
1.	Lottery ticket of face value more than seven rupees	Twenty percent of the face value of the lottery ticket	First sale by a dealer liable to pay tax under this Act.
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
2	(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
3	All goods (except goods mentioned in Schedule D) sold to Delhi Metro Rail Corporation Limited (DMRCL) for completion of Gurgoan Metro Corridor (Gurgoan Section) subject to furnishing of a certificate from an authorized officer of DMRCL to the effect that the goods have been used for completion of Gurgaon section of Gurgaon Metro Corridor.	0% of the value of goods sold.	On supply (sale) of goods to DMRCL for completion of Metro Corridor (Gurgaon section)
4(a)	Country liquor	12% + surcharge @5%	When sold for the first time in the State by the distillery: Provided that no Input Tax Credit shall be admissible on sale of these goods.
(b)	Beer, RTB and Wine	12% + surcharge @5%	When sold for the first time in the State by the L-1B1, L-1-AB1, L-1W in case of beer and wine and L1-B1-A in case of RTB: Provided that no Input Tax Credit shall be admissible on sale of these goods.
(c)	Indian Made Foreign Liquor (IMFL)	12% + surcharge @5%	When sold for the first time in the State by L-1B and L-1AB: Provided that no Input Tax Credit shall be admissible on sale of these goods.
(d)	Imported Foreign Liquor (IFL) bottled in Origin (BIO)	3% + surcharge @5%	When sold by any dealer for the first time in the State and all sales by an L-1BF (Licensee) dealer except covered under entry 5: No Input Tax Credit shall be admissible to any dealer subsequent to L-1BF (Licensee) dealer on sale of these goods.
5	All types of liquor	18% + @5% surcharge	All types of liquor when sold by bar and pub licensees like; L-4/L-5 /L-10C/L-10E/L- 12C/L-12G/L-4A, L-12A-C and L-10F: Provided that no Input Tax Credit shall be admissible to the dealers covered by this entry on purchase of liquor.

Explantion.- To give full effect to the intention of the Government not to charge Value Added Tax on the aforesaid goods supplied to DMRCL, in so far as grant of refund in respect of goods supplied to DMRCL for completion of Gurgaon Metro Corridor (Gurgaon Section) is concerned, the formula given in section 8(1) of the Haryana Value Added Tax Act, inserted vide Haryana Value Added Tax (Amendment) Act, 2009 (Haryana Act no.10 of 2009) shall have no effect.