The Uttar Pradesh Value Added Tax ACT, 2008 SCHEDULE
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Body

Schedule - IV

S. No.	Name and description of goods	Point of Tax	Rate of Tax%
1	2	3	4
1	Spirits and Spirituous liquors of all kinds including Alcohol, as defined under the United Provinces Sales of Motor Sprit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors.	M or I	32.5%
1-A	Any non GST alcohol, when sold for use in the process of manufacture of alcoholic liquor for human consumption against a certificate issued by the Commissioner of State Excise, Uttar Pradesh or by the officer authorised by him in this regard.	M or I	5%
2	Arms & ammunition	M or I	21%
3	Petrol	Manufacturer or Importer	19.36% Or Rs. 14.85 Per litre whichever is greater
4(a)	Diesel oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 when sold to an industrial unit* of a dealer registered under the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) for use in the process of manufacture of taxable goods under the Uttar Pradesh Goods and Services Tax Act, 2017 against certificate prescribed by the Commissioner.	Manufacturer or Importer	5%
4(b)	Diesel Oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 when sold to Power Stations owned by the Uttar Pradesh Rajya Vidyut Utpudan Nigam Limited for use in the generation of electricity against certificate prescribed by the Commissioner.	M or I	6%
4(c)	Diesel oil as defined in the United Provinces Sales of Motor Spirit, 1939 in cases other than those described in serial nos. 4(a) and 4(b)	Manufacturer or Importer	17.08% Or Rs. 10.41 Per litre whichever is greater
5	Aviation turbine fuel (Duty Paid) or aviation turbine fuel (Bonded)	Manufacturer or Importer	1 Percent
6	Aviation Gasoline (Duty paid) or Aviation Gasoline (Bonded).	M or I	21%
7(a)	Furnace oil including residual furnace oil when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate prescribed by the Commissioner.	M or I	5%
7(b)	Furnace Oil including residual furnace oil when sold to Power Stations owned by the Uttar Pradesh Rajya Vidyut Utpadan Nigam Limited for use in the generation of electricity against certificate prescribed by the Commissioner.	M or I	6%
7(c)	Furnace Oil including residual furnace oil in cases other than those described in serial nos 7(a) and 7(b)	M or I	21%
8(a)	Natural gas other than Compressed Natural Gas (CNG) when sold to an industrial unit for use in the process of manufacture of Chemical fertilizers.	Manufacturer or Importer	14.5%
8(b)	Natural gas other than compressed Natural gas (CNG) in case other than those described in serial no. 8(a)	Manufacturer or Importer	10%
9(a)	Naptha when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate prescribed by the Commissioner.	M or I	5%
9(b)	Naptha in cases other than those described in serial no 9(a)	M or I	21%
10	Opium	M or I	32.5%
11	Pan Masala containing tobacco (Gutka).	M or I	30%
12	Cigarette/Cigar	M or I	40%
13	Pan Masala without tobacco content	M or I	40%
14	Khaini, Zarda, Surti other manufactured tobacco and tobacco products excluding Bidi	M or I	40%
15 (a)	All kinds of lubricants when sold to an industrial unit of a registered dealer for use in the process of manufacture of taxable goods other than non-VAT goods against certificate prescribed by the Commissioner	M or I	5%
15(b)	All kinds of lubricants in cases other than those described in serial number 15(a).	M or I	21%

Note : Industrial unit means any factory or work shop established on land or building of own or taken on lease.