The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
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Body Notification No.: 2-570A/XI-9(1)/08-U.P. Act-5-2008- Order-(8)-2008 Dated 4th March, 2008

WHERE AS the State Government is satisfied that it is expedient so to do in public interest,

Now, Therefore, in exercise of the powers under sub-section (4) of section 4 read with section 74 of the Uttat Pradesh Value Added Tax Act, 2008 [U.P.Act No. 5 of 2008], the Governor is pleased to make with effect from January 01, 2008 the following amendments in the nSchedule- I, II, and IV of the said Act.

AMENDMENT

(a) In Schedule I for the entries at serial numbers 11, 36 and 42 the following entries respectively shall columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
11	Charkha, Amber Charkha, Handlooms (including pitlooms, frame looms, light shuttle looms and paddle looms); implements used in the production of khadi/khaddar; handloom fabrics and parts thereof;
36	Bun, rusk, Bread excluding pizza bread: Atta, Maida,Suji, Besan: Gur, Jaggery & edible variety of rub gur: Khandsari
	GOODS OF LOCAL IMPORTANCE
42	Chikan Products and Benarasi silk sarees, Kalavattu, Embroidary or Zari articles that is to say: lachaka, thapa, gokharu, Imi, zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, badia, gizai including their cutting, waste and garlands of Zari

(b) In Schedule II part A:-

For entries at serial numbers 37, 39, 45, 51, 72, 87, 90, 92, 97 and 139, the following entries respectively shall, columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
37	Cotton & cotton waste; textile waste
39	Cups and glasses of paper & plastics: and mats
45	Embroidery machines, Embroidery needles
51	Old, Discarded, unservicable or obsolete machinery, stores and vehicles including waste products.
72	Leaf plates and cups - pressed or stitched ; Zuna used for cleaning: brushes other than turth brush.
87	Nuts, bolts, screws and fasteners that is to say-hinges, nails, rivets, cotter, cotter pins, staples, panel pins; tel ki khuppi; files used by artisans.
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.
92	Paper of all kinds (including newsprint when sold to person other than news paper publishers), handmade paper and gum tape, whether meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey board; plywood, flushdoor and block board, hardwares, millstores, mettalic jalli, barbed wire: and wooden spoon
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.
139	Omiited

(c) In Schedule II part C:- for entries at serial numbers 3 and 38 the following entries respectively shall, columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
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.
38	Hydrogen, rare gases and oxygen gas, carbondioxied and nitrogen gas.

(d) In Schedule IV

For entries at serial numbers 10 the following entry respectively shall, columnwise be substituted namely:-

S. No.	Name and description of goods	Point of Tax	Rate of Tax%
1	2	3	4
10(a)	Natural gas other than Compressed Natural Gas (CNG) when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner	M or I	4%
10(b)	Natural gas other than Compressed Natural Gas (CNG) when sold to registered dealer for use in the process of manufacture by an industrial unit situated in Tax Trapezium Area against Certificate prescribed by the Commissioner.	M or I	4%
10(c)	Natural gas other than Compressed Natural Gas (CNG) in cases other than those described in serial no 10(a) and 10(b)	M or I	20%