The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
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Body Notification No.: KA.NI.-2-1021/XI-9(1)/08-U.P. Act-5-2008- Order-(17)-2008 Dated 9th April, 2008

In exercise of the powers under sub-section (4) of section 4 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 April 09, 2008 the following amendments in Schedule- I, and Schedule II, of the said Act.

AMENDMENT

(a) In Schedule I for the entries at serial numbers 5, 7, 13, 21, 22, 27, 28, 36, 45, 49 and 51 the following entries respectively shall columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
5	All kinds of Bangles except those made of items described in Schedule III; ghunghroo and ghanti of brass ; Mukut of statue, trishul, gharial, hawan kund, ghanta, majira, aachmani made of copper or brass: Ornaments made of any metal or alloy other than gold or silver or any alloy thereof.
7	Books and periodicals & journals including Braille books ; maps; chart & globe; work books bearing the name of author theron or prescribed in the syllabus of any Educational board or council; Scientific Instruments
13	Electrical Energy; Windmill for water pumping and for generation of electricity; Lantern and Lamps using kerosene oil and their chimney but excluding gas lantern, patromax and stove and their parts, accessories and components.
21	Silk Fabrics; Handloom cloth of all kinds; handloom durries; handloom shawls and lois whether plain, printed, dyed or embroidered.
22	Indigeneous handmade musical instruments; Umbrella except garden umbrella and parts thereof.
27	Papar, aam papar, kachri, sewaiya, mungauri and bari including soyabean mungauri and soyabean bari.
28	Prasad, bhog or mahabhog, panchamrit, misri, batasa, vibhuti sold by religious institutions; batasha, illaichidana, gatta, kampat; charas; bura.
36	Bun, rusk, bread excluding pizza bread: Atta, Maida,Suji, Besan: Gur, Jaggery & edible variety of rub gur; khandsari; Porridge; Honey and beehive.
45	Muddhas made of sarkanda, phool bahari jhadoo and Unbranded broomsticks; juna used for cleaning.
49	Handicrafts including wooden handicrafts and cane handicrafts but excluding wooden furniture and cane furniture; koramal.
51	Wooden toys; Lac and shellac including paseva, mulamma, button lac and kiri; sports goods excluding apparels and sports footwear; stop clock.

(b) In Schedule II part A:-

For entries at serial numbers 7, 9, 11, 26, 37, 41, 46, 48, 58, 61, 71, 72, 92, 99, 114, 116, 117, 128, 133, 136 and 137, the following entries respectively shall, columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
7	All utensils including pressure cookers/ pans except utensils made of precious metals; ceramic wares and glass wares; Art brass ware and ingots (gulli)
9	Arecanut powder and betel nut; meethi supari.
11	Articles other than (ornaments) made of rolled gold and imitation gold.
26	Machinery, equipment, apparatus, tools, moulds, dies and component spare parts, accessories thereof; earth movers; dehusker and hand mixer.
37	Cotton & cotton waste ; textile waste and Absorvent cotton wool.
41	Drugs & Medicines including vaccines, syringes & dressings, medicated ointments, light liquid paraffin of IP grade; chooran.
46	Exercise book, graph book, laboratory note book; school bag, greeting cards and calendars.
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.
58	Cane Furniture.
61	Hurricane lanterns, petromax, accessories, components and parts thereof.
71	Bricks; Maurang; Ramraj and Geru.
72	Leaf plates and cups - pressed or stitched ;
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 black board, hardwares, millstores; cash box; metalic jaali, barbed wire and wooden spoon.
99	Photographic paper; X-ray film
114	Ice Box.
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, 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.
128	X-ray apparatus.
133	Cinema Carbons.
136	Writing intruments, geometry boxes, colour boxes, water colour, pastel colour, crayons & pencils, sharpeners, scale and eraser: scientific mathematical survey, mechanical drawing, biological instruments and apparatus and scientific apparatus.
137	Sweetmeat, namkeen and sugar products, kuliya, rewari and gazak.