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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 Industrial Inputs taxed at 4%

Part-C

S. No. Name and description of goods
1 2
1 Animal (including fish) fats and oils crude refined or purified.
2 Glycerol Crude Glycerol Waters and Glycerol Iyes.
3 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes; slack wax and residue wax.
4 Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified; inedible mixtures or preparations of fats and oils of this chapter.
5 Liquid glucose (con medicinal), Dextrose Syrup.
6 Omitted.
7 Sulphur, Barytes.
8 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
9 Copper ores and concentrates.
10 Nickel ores and concentrates.
11 Cobalt ores and concentrates.
12 Aluminium ores and concentrates.
13 Lead ores and concentrates.
14 Zinc ores and concentrates.
15 Tin ores and concentrates
16 Chromium ores and concentrates.
17 Tungsten ores and concentrates.
18 Uranium or Thorium ores and concentrates.
19 Molybdenum ores and concentrates.
20 Titanium ores and concentrates.
21 Niobium, tantalum, vanadium or zirconium ores and concentrates.
22 Precious metal ores and concentrates.
23 Other ores and concentrates
24 Granulated slag (slag sand) from the manufacture of iron or steel.
25 Ground granulated blast-furnace slag (GGBS).
26 Benzole.
27 Toluole.
28 Xylole.
29 Naphthalene.
30 Phenols.
31 Creosote oils.
32 Mixed Xylene.
33 Butadene
34 Normal Paraffin and paraffin wax.
35 Fluorine. Chlorine. Bromine and lodine.
36 Sulphur. Sublimed or precipitated: colloidal sulphur.
37 Corbon (carbon blacks and other forms of carbon not elsewhere specified or included).
38 Hydrogen, rare gases and oxygen gas, carbondioxied and nitrogen gas.
39 Alkali or alkaline-earth metals; rare-earth, metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.
40 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
41 Sulphuric acid and anhydrides thereof Oleum.
42 Nitric acid; sulphonitric acids.
43 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids
44 Oxides of boron; boric acids.
45 Other organic acids and other lnorganic compounds of non-metal.
46 Halides and halide oxides of non metals.
47 Sulphides of non-metals; commercial phosphorus trisulphide.
48 Ammonia, anhydrous or in aqueous solution.
49 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); in peroxides of sodium or potassium.
50 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.
51 Zinc oxide, zinc peroxide .
52 Aluminium hydroxide, aluminium calcides.
53 Chromium oxides and hydroxides:
54 Manganese oxides.
55 Iron oxides and hydroxides:
56 Cobalt oxides and hydroxides; commercial cobalt oxides.
57 Titanium oxide.
58 Lead oxides, Read lead and Orange lead
59 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
60 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
61 Chlorides, Chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
62 Bleach liquid, Bleaching powder, sodium hypochlorides, sodium chloride.
63 Chlorates; and Perchlorates; Bromates and Perbromates; lodates and periodates.
64 Sulphides: Polysulphides
65 Dithionites and sulphoxylates.
66 Sulphites; thiosulphates.
67 Sodium sulphates, Alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate, Strontium sulphate.
68 Basic Chromium Sulphate, sodium sulphate, Magnesium sulphate, Ferrous sulphate.
69 Nitrites; nitrates.
70 Phosphinates (hypophosphites), phosphonates (phoshites); phosphates and polyphosphates, Sodium Tripoliuph- osphate, Trisodium phosphate.
71 Carbonates: peroxocarbonates (percarbonates): commercial ammonium carbonates containing ammonium carbonate; polycarbonates.
72 Cyanides, cyanide oxides and complex cyanides.
73 Fulminates, cyanates and thiocyanates.
74 Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates of potassium, Magnesium Trisilicate
75 Borates; peroxoborates (perborates).
76 Sodium bichromate.
77 Sodium bichromate .
78 Potassium bichromate.
79 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
80 Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined.
81 Compounds, inorganic or organic, of rare earth metals of yttrium or of scandium or of mixtures of these metals.
82 Hydrogen peroxide, whether or no solidified with urea.
83 Phosphides, whether or not chemically defined, excluding ferrophosphorus.
84 Silicon carbide.
85 Calcium carbides.
86 Hydrides, azides, cilidides and borides
87 Cyclic Hydrocarbons.
88 Halogenated derivatives of Hydrocarbons.
89 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
90 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
91 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
92 Phenols; Phenol-Alcohols and their derivatives.
93 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.
94 Ethers, either-alcohols, ether-phenols, ether-alcoholp- henols, alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives.
95 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
96 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
97 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
98 Halogenated, sulphonated, nitrated or nitrosated derivatives.
99 Acetone, Cyclohexanone, diacetone alcohol and others.
100 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated nitrated or nitrosated derivatives.
101 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
102 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives.
103 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonate nitrated or nitrosated derivatives.
104 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
105 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
106 Amine-function compounds and derivatives and salts.
107 Oxygen-function amino-compounds
108 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, Lecithins.
109 Corboxyamide-function compounds amide-function compounds of carbonic acid.
110 Corboxyamide-function compound (including saccharin and its salts) and imine-function compounds.
111 Nitrile-function compounds.
112 Diazo-Azo-or azoxy-compounds
113 Organic derivatives of hydrazine or of hydroxylamine.
114 Compounds with other nitrogen function.
115 Organo-sulphur compounds.
116 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives.
117 Heterocyclic compounds with oxygen heteroatom (s) only.
118 Heterocyclic compounds with nitrogen heteroatom (s) only.
119 Nucleic acids and their salts; other heterocyclic compounds.
120 Sulphonamides.
121 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
122 Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
123 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives.
124 Tanning extracts of vegetable origin; tannins and their salts, others, esters, esters and other derivatives excluding catechu or gambiar.
125 Synthetic organic tanning substances; inorganic tanning substances: tanning preparation, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar.
126 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), Preparations bases on colouring matter or vegetable or animal origin excluding catechu or Gambiar.
127 Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defi.
128 Colour lakes; preparations based on colour lakes.
129 Pigments, Inorganic products of kind used as luminophores, Ultramarine and preparations, Lithphone and other pigments and preparations based on zink sulphide.
130 Red oxide, Bronze powder
131 Master Batches other colouring matter including ultra marine blue.
132 Prepared pigments and all their derivatives.
133 Glass frit and other glass, in the form of powder granules or flakes.
134 Prepared driers.
135 Pigments (including metallic powders and flakes) dispersed in non-aqueous media in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping dyes; dyes and other colouring matter put up in forms (for example, bales).
136 Silicon surfacted, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil.
137 Artificial waxes and prepared waxes.
138 Casein caseinates and other Casein derivatives, casein glues.
139 Enzymes: prepared enzymes not elsewhere specified or included.
140 Chemical preparations for photographic uses (other than varnishes glues adhesives and similar preparations).
141. Artificial graphite: colloidal or semi-colloidal graphite: preparation based on graphite or other carbon the form of pastes blocks plates or other semi-manufactures.
142. Activated carbon; activated natural mineral products: nimal black including spent animal black.
143. Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates but excluding tall oil.
144. Gums and turpentine oil.
145. Resin and resin acids and derivatives thereof; resin spirit and resin oils; run gums.
146. Wood tar; wood tar oils: wood creosote; wood naphtha vegetable pitch, brewers; pitch and similar preparations based on resin, resin acids or on vegetable pitch.
147. Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade,excluding Mosquito repellant/destroyer coils, Mats and Liquid.
148. Sodium penta chlorophenate.
149. Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries not elsewhere specified or included.
150. Prepared rubber accelerators; compound plasticisers for rubber or plastics, Not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics, upper & lower of shoes, sole, eyclet, shoe laces, shoe welts.
151. Reducers and blanket wash/roller wash used in the printing industry; rubber blankets.
152. Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
153. Mixed alkylbenzenes and mixed alkylnaphthalenes.
154. Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms, chemical compounds doped for use in electronics.
155. Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols, soap stock.
156. Retarders used in the printing industry.
157. Polymers of ethylene in primary forms.
158. Polymers of propylene or of other olefins in primary forms.
159. Polymers of styrene, in primary forms.
160. Polymers of vinyl chloride or of other halogenated olefins in primary forms.
161. Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms.
162. Acrylic polymers in primary forms.
163. Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters in primary forms.
164. Polyamides in primary forms.
165. Amino-resins polyphenylene oxide phenolic resins and polyurethanes in primary forms.
166. Silicones in primary forms.
167. Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones.
168. Cellulose and its chemical derivatives and cellulose ethers, not elsewhere specified or included in primary forms.
169. Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary form.
170. Ion-exchangers based on polymers.
171. Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.
172. Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised on laminated, supported or similarly combined with other materials or not; pre-sensitised aluminium plate, lithe film used in printing.
173. Thermocol.
174. Articles for the packing of goods of plastics, namely, crates, containers, carboys, bottles, jars, jerry canes and their stoppers, lids, caps of plastic but not including insulated wares, natural rubber, balata, gutta percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips synthetic rubber and factice derived form oils in primary forms or in plates, sheets or strip; mixtures of any product, reclaimed rubber in primary forms or in plates, sheets or strip; compounded rubber unvulcanized in primary forms or in plates sheets or strip.
175. Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
176. Cartons (including flattened or folded cartons), boxes (including flattened of folded boxes), cases, bags and other packing containers, of paper, paperboard.
177. Paper printed labels and paperboard printed labels.
178. Paper self adhesive tape and printed wrappers used for packing.
179. Polyester texturised yarn.
180. Yarn of Polyesters, partially oriented.
181. Sacks and bags of jute or textile.
182. Corboys, bottles, jars, phials of glass of a kind used for the packing goods; stoppers, lids and other closures of glass:
183. Glass fibers (including glass wool and glass filaments) and articles thereof (for example; yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish.
184 Ferro alloys.
185. Aseptic packaging aluminium foil of thickness less than 0.2 mm. and backed by paper and LDPE.
186. Stoppers caps and lids (including crown corks screw caps and pouring stoppers) capsules for bottles threaded bungs , bung covers, seals and other packing accessories of base metal.
187. Polymer of Styrene-polystyrene or Expandable Polystyrene.
188. Textile Finishing agents, Textile Printing Binder-PVA Copolymer, Textile Non-woven binder-PVA copolymer, Lamination emulsion-PVA copolymer, Packaging emulsion-PVA copolymer, Sticker Emulsion-PVA copolymer, Binder for water based paint-PVA copolymer.
189. Water/Hydraulic/industrial valves.
190. Copper Clad sheets (PCB Sheets) for Printed Circuit Boards.
191. Strings for Musical Instruments.
192. Purified Terepthalic Acid.
193. Expandable Polystyrene or Polystyrene of Styrene.
194. Zinc Oxide.
195. Jute Yarn Jute Cloth Jute twine and jute sheets.
196. LLDPE/LDPE/HDPE, PP/HDPE Woven sacks, PP/HDPE Fabrics: HDPE mosquito net.
197. Refractory Monolithic.
198. PVA Copolymer.
199. CNSL cardanol &Alklyd Resins.
200. Hessian cloth and sheets.
201. Metal containers.
202. Sodium Sulphate.
203. Pine Oil Terepeneol.
204. Camphor.
205. Micro cellular Sheets. Banwar Sheets &Hawai Straps.
206. Woven Label Tapes.
207. Wooden Crates, Tea Chests
208. Polymers of Venyl Acetate and Poly Venyl Acetate Emulsion.
209. Empty cylinders of LPG.
210. Aluminium ingots and aluminium wire rods.
211. Butadine.
212. Caprolactum DMT, MEG.
213. Di-ethylene glycol, Mono-ethylene glycol, Tri-ethylene glycol, ethylene glycole, heavy ethylene glycol.
214. Ethylene oxide.,
215. Ethylene, propylene.
216. Flexible plain films.
217. Methanol.
218. Polyethylene terepthalate chips.
219. Sheets, circles and ingots of zinc, brass and copper.
220. Buttons elastic zip, zip fastners, foams nylon tape lace and zipper.
221. Sheets of polyurethene foam.
222. Railway switches, crossings switch expansion joints, steel turnout sleepers, fish plate, steel clips track bolts and nuts, elastic rail clips and railway signal, signalling equipments and accessories and parts thereof.
223. Glass shell, lead glass tubes, filaments moly wire, lead in wire, caps, dumet wires, solder wire, Crapping cement.
224. Scrap of plastic, glass and metals and broken glass.
225. Natural or synthetic flavouring essences, Natural or synthetic essential oil including mixtures thereof, sandal oil and attar.
226. Red lead, litharge and grey oxide.
227. Sodium petroleum sulphonate, calcium petroleum sulphonate.
228. Acids sludge.
229. Silicon steel stamping hollow porcelain bushings grinding wheel.
230. Insulating papers and boards insulating fabric tape and sheets.
231. Petroleum jelly IP.
232. Lay-flat tube.
233. Polythene bags plastic bags pouches and closures.
234. Omitted w.e.f. 29-04-2013
235. Resins terpene chemicals like pine oil depentine DD. Turpentine, terpeneol Camphor.
236. Raw Tobacco including raw tobacco cut in different sizes and tobacco refuse.
237. Purified pterepthalic acid.
238. Articles of metals, namely, boxes cases crates containers and their stoppers caps, lids, of metal used for packing of goods (but not including insulated wares).
239. Atta chakki patthar.
240. Polyester staple fiber and polyester staple fiber film and polyester fiber waste.
241. China clay.
242. Rubber processed oil.
243. Liquified chlorine.
244. Petroleum coke.
245. Laterite.
246. Silica sand.
247. Red Ocher.
248. Felsphar.
249. Hydrated Lime.
250. Quartz powder.
251. Sodium Fypo Chlorite.
252. Carbon tappin electrode.
253. Carbon catalyst.
254. Acetylene Gas.
255. Mentha Oil, dementhalised oil and menthol.
256. Soapstone Powder.
257. Hydro sulphite of soda.
258. Sodium bicarbonate.
259. Dyes & Dyestuffs Excluding following

paints, enamels, cement based water colours, dry distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers, varnishes all types of synthetic adhesive.

260. Gwar, gwar refined dal or split, gwar gum powder, and punwad.
261 Threads including fire resistance thread.
262 Wooden Heel.
263 Antisatic Insole.
264. Barely Malt, yeast, gel (cake improver), bread improver, bakery mix, baking powder.
265. P.U. Foam sheet.
266. Stainless steel ingots, billets, blooms, flats, flat bars, patta and circles, mild Steel sheets, stainless steelwire, wire rod, round, brightbar, sheet and plate.
267. Ketones and Quinones whether or not with other oxygen function and their halogenated, sulphonated nitrated or nitrosated derivatives.
268. Buffing goods and polishing materials.
269. Rubber rolls and polishers.
270. Such other goods as the State Govt. may by notification specify.
271. Winding wires and strips, ammeter, Kwh meter, voltmeter, Insulating materials, insulator, jointing materials, Circuit breakers, HRC fuse, thermostat, Electrical relays and single phasing preventor and timers.