The Uttar Pradesh Value Added Tax ACT, 2008 SCHEDULE
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Body

SCHEDULE-II

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

Part-A

List of goods taxed at 4%

S. No.	Name and description of goods
1	2
1	Acids
2	All equipments for communication such as private branch exchange (PBX) & Elect. Private Automatic Branch Exch. (EPABX), teleprinters. Wireless equipments and parts thereof.
3	All intangible goods like copyright, patent, rep, license etc.transfer of right to use goods.
4	All metal Castings including unfinished and unmachined manhole covers; chains made of any metals or alloy other than those made of items described in Schedule III.
5	Marble goods excluding marble idols with maximum retail price of rupees six hundred on condition that such marble idols are manufactured without using electrical energy and also excluding marble handicraft goods; ; deepak made of brass & copper; statue made of brass; woolen carpet; cup, trophy, badge, medal and shield; scissor, ustra used by barbers, padlock; Rampuri chakoo.
6	All types of yarn other cotton & silk yarn in hank sewing thread cotton waste yarn.
7	All utensils including pressure cookers/ pans except utensils made of precious metals; ceramic wares and glass wares; Art brass ware and ingots (gulli); spoon.
8	Aluminium conductor steel reinforced (ASCSR).
9	Arecanut powder and betel nut; Meethi supari.
10	Audio & video cassettes.
11	Articles other than (ornaments) made of rolled gold and imitation gold.
12	Bagasse, sawdust
13	Bamboo
14	Basic chromium sulphate, sodium bi chromate, bleach liquid.
15	Bearings including plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleeves locknuts, Lock washers clamps and rolling elements.
16	Bed sheets (other than unstiched bed sheets), pillow cover & other textile made ups.
17	Beedi leaves and Tendu leaves.
18	Beltings of all kinds.
19	Motor/ battery operated e-rickshaw
20	chemical fertilizers, except those which are described in entry no.26 of the Scheudle - I; micro-nutrients and also plant growth promoters & regulators, herbicides, rodenticide, insecticide, weedicide and pesticides,, excluding Mosquito repellant/ destroyer coils, Mats and Liquid.
21	Bio-mass briquettes.
22	Omitted w.e.f 30th September, 2008.
23	Bone meal, Crush bone, bone sinews, bone grist.
24	Buckets made of iron & steel. Aluminium, plastic or other materials (except precious materials); other conveyance articles of plastic.
25	Candles
26	Omitted w.e.f 30th September, 2008.
27	Castor oil
28	Centrifugal pumps, monoblock pumps, submersible pumps, diesel engine pumps sets upto 10 Horse power and parts thereof including hose-collar hose sockets, Hose connector, hose click, hose nipple foot valve and delta starter for water handling
29	Chemicals including caustic soda, caustic potash, soda ash, bleaching powder, sodium bi carbonate, sodium hydro sulphate, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate; acid sluury, trisodium phosphate, sodium tripoly phosphate, sodium silicate, sodium meta silicate, carboxymethyle cellulose, sodium sulphide acetic acid, sodium bi sulphite, oxalic acid, sodium thiosulphate, sodium sulphite, sodium alginate, benzene citric acid, diethylene glycol, sodium nitrate, hydrogen peroxide, acetaldehyde, pentaerythritol, soldium alpha olefin, sulphonate, sodium formate chemical components and mixture and all other chemicals not specified elsewhere in this schedule or any other schedule.
30	Clay including fire clay, fine china clay and ball clay.
31	Coal tar, tar coal and charcoal
32	Coconut in shell & separated kernel of coconut other than kopra
33	Coffee beans & seeds, cocoa pod & beans, chicory.
34	Coir & Coir products excluding coir mattresses.
35	Combs
36	Computer stationery.
37	Cotton & cotton waste ; textile waste and Absorvent cotton wool.
38	Crucibles
39	Cups and glasses of paper & plastics: and mats.
40	Iron and steel, coal and coke in all its forms, crude oil, hide and skin (excluding animal hair), jute as defined under Section 14 of the Central Sales Tax Act, 1956.
41	Drugs and Medicines excluding medicated soaps, shampoo, antiseptic cream, face cream, massage cream, eye jel and hair oil but including vaccines, syringes and dressings, medicated ointments, light liquid paraffin of IP grade; Chooran; sugar pills for medicinal use in homeopathy; human blood components; C.A.P.D. fluid; Cyclosporin
42	All dyes not specified elsewhere in the schedule.
43	Edible oils & oilcake.
44	Electrodes & welding equipments.
45	Embroidery machines, embroidery needles
46	Exercise book, graph book, laboratory note book; school bag, greeting cards and calendars.
47	Feeding bottles & nipples.
48	Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those including rods, tubes, angles, channels and sections of all sixe and measurement and rolled products (including sheets, plates and circles of all size and measurement); wires and wire drawings.
49	Fibres of all types and fibre waste.
50	Fireclay, coal ash, Coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash.
51	Old, Discarded, unservicable or obsolete machinery, stores and vehicles including waste products.
52	Foodgrains including Paddy, Rice & Wheat;
53	Glucose: Branded Honey
54	Omitted.
55	Parts of Sprinkler set, namely,- QRC Bands, QRC Service Saddle, QRCT, Sprinkler Nozzle, QRC pump connector and QRC & cap.
56	Hand pumps spare parts & fittings thereof.
57	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.
58	Cane Furniture.
59	Hose pipes and fittings thereof.
60	Hosiery goods
61	Hurricane lanterns, petromax, accessories, components and parts thereof.
62	Rice polish, rice bran and rice husk; paddy husk.
63	Omitted w.e.f 30th September, 2008.
64	Ice
65	Industrial cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres)
66	Insulators
67	Inverters
68	Kattha.
69	Kerosene oil sold through PDS
70	Knitting wool
71	Bricks including fly ash bricks and fire clay bricks; Maurang; Ramraj and Geru.
72	Leaf plates and cups - pressed or stitched;
73	Lignite
74	Lime, lime stone, dolomite & other white washing materials not elsewhere mentioned in any other schedule.
75	Linear alkyl benzene L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate
76	List of industrial inputs and packing materials (as mentioned in the part-C )
77	Locks of all kinds, their keys and parts thereof
78	Maize starch, maize gluten, maize germ and oil
79	Medical equipments/devices and implants; I.B. Canula, Scalp Vanset, Surgical Blade, Blood collection tube; Contact lens, spectacle frames, lenses, spectacles excluding sungoggles and sunglasses.
80	Metal alloys, metal powders, metal pastes of all types & grades & metal scrap other than those falling under declared goods.
81	Milk food & milk products including skimmed milk powder, tinned bottled or packed; Flavoured milk; UHT milk, milk powder; baby milk food; khoya/khoa, paneer, cheese, cream, ghee, butter.
82	Mixed PVC stabilizer.
83	Plastic footwear with maximum retail price exceeding rupees three hundred.
84	Napa Slabs (Rough flooring stones) & Shahabad stones
85	Newars and tapes other than Cotton newar and handloom newar.
86	Non mechanized boats used by fisherman.
87	Nuts, bolts, screws and fasteners that is to say - hinges, nails, rivets, cotter, cotter pins, staples, panel pins; tel ki kuppi; files used by artisans; Coated and bonded abrasives, jointing materials; Fittings for doors, window and furniture including hinges- butt, piano, narrow, tee, parliament handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers; blue cut taks, hob-nails, stars, studs, iron heels, bullock and horse shoes and nails; Chains of all kinds; all kinds of metal sections including slotted angles, shelves and accessories; rods, rails, channels and curtain fittings; tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts; wire brushes.
88	Oilseeds
89	Ores and minerals.
90	Packing cases & packing materials including cork, cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, Polythene and Hessian based paper; high density polythene fabric based paper and bituminized water proof paper, jute twine polythene and plastic bags including LDPE plastic bags for milk pouches, Tin containers shook, Tea chests, waste paper, wooden boxes, wooden shaving, wooden crates, wooden cable drums, all types of ropes and strings, envelopes. Explanation : Planks, panels, battens, when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry.
91	Palm fatty acid
92	Paper of all kinds (including newsprint when sold to person other than news paper publishers) and gum tape, whether meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey board; metalic jaali, barbed wire and wooden spoon;cash box.
93	Paraffin wax of all grade standards other then food grade standard including standard wax and match wax.
94	Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes etc. and fittings.
95	Pizza bread.
96	Plastic granules, plastic powder, master batches and scrap.
97	Pollution control equipments, instrumental -...BOc incubator, COc apparatus, ion analyzer; Air pollution control equipment - filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, scrubbers, particle analyzer (SO2, CO, NOx, SOx, hydrocarbons, chlorine, fluorine, etc.) personal samplers, detectors (for grass), high volume sampler, pressure gauges, timer, filter head assembly, pitet tube, sampling train (for ambient/stack air quality monitoring), smoke meter, mist eliminator.
98	Omitted w.e.f. 24-12-2013
99	Photographic paper; X-ray film
100	Printed materials including diary and calendar
101	Printing ink excluding toner and cartridges
102	Omitted w.e.f. 31-12-2013
103	Processed or preserved vegetable & fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise).
104	Pulp of bamboo, Pulp of wood or Pulp of raddi paper.
105	Rail coaches, engines & wagons and parts thereof.
106	Raw cashew.
107	Readymade garments; unfilled Razai.
108	Renewable Energy devices and spare parts which are nor included in any other Schedule
109	sand, gitti, bajri, kankar, stone ballast, stone but not including glazed stone, marble and marble chips..
110	Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, latex concentrate centrifugal latex, dry crepe rubber, dry block rubber, Crumb rubber, skimmed rubber and all other qualities and grades of latex; Reclaimed rubber, all grades and qualities, synthetic rubber.
111	Safety matches and Handmade safety matches.
112	Sewing machine, its parts & accessories.
113	Ship & other water vessels.
114	Ice Box.
115	Solvent oils other than organic solvent oil; oil based washing soap other than detergent and toilet soap.
116	Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch, ararote, processed or preserved mushroom, khumba and guchchi, gola, goley ka burada, seik narial, til, rai, postadana, magaj of all kinds, kesar; dry fruits.
117	Brushes other than tooth brush ; Brushes other than brushes which are used for painting and varnishing.
118	Starch, sago and sabudana.
119	Narrow woven fabrics, Non woven fabrics, Cotton coated fabrics.
120	Tamarind seeds and tamarind powder.
121	Tarpaulin.
122	Tea of all kind like white, yellow, green, oolong (or wulong), black, red, post-fermented tea etc. or any other form of tea prepared or processed with leaves.
123	Tools including aari and Kanni; Potter's wheel (manual and motorised)
124	Toys excluding electronic toy.
125	Tractors, tractor trolley, Harvesters & attachments & parts thereof: tractor tyres and tubes.
126	Transformer and Transformer parts
127	Transmission wire & towers, telecom tower.
128	X-ray apparatus.
129	Used motor vehicles.
130	Vanaspati (Hydrogeneted Vegetable Oil).
131	Vegetable oil including gingili oil bran oil.
132	Wet dates.
133	Cinema Carbons.
134	Wooden crates.
135	Writing ink.
136	Writing intruments, geometry boxes, colour boxes, water colour, pastel colour, crayons & pencils, sharpeners, scale and eraser: mathematical survey, mechanical drawing, biological instruments and apparatus and scientific apparatus and scientific instruments.
137	Sweetmeat, namkeen and sugar products, kuliya other than kuliya made of khandsari sugar, rewari and gazak.
138	Toddy, Neera and Arak.
139	All kinds of Sanitary Napkin, Baby Diaper and Adult Diaper.
140	Aviation turbine fuel sold to an aircraft with a maximum take off mass of forty thousand kilograms, operated by non-scheduled airlines only for the flight services rendered within the State of Uttar Pradesh.
141	Omitted w.e.f. 01-04-2022
142	All other declared goods