The Uttar Pradesh Value Added Tax ACT, 2008 SCHEDULE
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SCHEDULE-II

(See Clause (a) of sub-section-(1) of Section-4 of the Uttar Pradesh Value Added Tax Act, 2008)

List of goods taxed at 4%

Part-B

S. No.	Name and description of goods
1	2
1	Word processing machines, Electronic typewriters.
2	Microphones, multimedia speakers, headphones, earphones and combined microphone/speaker sets and their parts
3	Telephone answering machines and parts thereof.
4	Prepared unrecorded media for sound recording or similar recording or other phenomena including Compact Disc (CD) and Digital Versatile Disc DVD, recorded CD and recorded DVD.
5	It software on any media.
6	Transmission apparatus other than apparatus for radio or T.V. broadcasting, Transmission apparatus incorporating reception apparatus, digital still image video cameras.
7	Radio communication receivers, Radio Pagers.
8	Aerials, antennas and parts.
9	LCD panels, L.E.D. panels and parts.
10	Electrical capacitors, fixed, variable and parts.
11	Electronic calculators.
12	Electrical resistors (including rheostats and potentiometers) other than heating resistors.
13	Printed Circuit boards
14	Switches, connectors, Relays, electronic fuses.
15	DATA/Graphic display Tubes; TV parts, Picture Tubes and parts thereof including their remote control instruments but excluding universal remote control instruments.
16	Diodes, transistors and similar semi-conductor device, photo sensitive semi conductor devices, including photo voltaic cells whether or not assembled in modules or made up in to panels; light emitting diodes; mounted piezo-electric crystals.
17	Electronic Integrated Circuits and Micro-assemblies.
18	Signal Generators and parts.
19	Omitted w.e.f 30th September, 2008.
20	Optical fibre and optical fibre bundles and joining kits and joining materials thereof .
21	Liquid Crystal Devices flat panes display devices and parts thereof.
22	Computer system and peripherals. Computer Parts, Electronic diaries
23	Cathode ray oscilloscopes, Spectrum analyzers, Cross talk meters, gain measuring instruments, distortion factor meters, psophometres network and logic analyzers and Signal analyzers.
24	DC Micro motors, Stepper Motors.
25	Uninterrupted Power Supply (UPS) device and parts thereof.
26	Permanent Magnets and articles intended to become permanent magnet (ferrites).
27	Electrical apparatus for line telephone or line telegraphy including line telephone sets with cordless handsets and tele-communication apparatus for carriage-current line system or for digital line system video phones.
28	Cell Phones and its parts but excluding Cell phones with M. R.P. exceeding rupees ten thousands; accessories packed with cell phones M.R.P. Not exceeding rupees ten thousand.
29	Sim card.