THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 SCHEDULE
SCHEDULE "A" : PART-II: GOODS TAXABLE @ 4 percentum

SCHEDULE 'A'

[See clause (a) of sub-section (1) of section 6]

PART - II

GOODS TAXABLE @ 4 percentum

Sr. No.	Goods
1	2

1.	Agricultural implements not operated manually or not driven by animal.
2.	All equipments for communication such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.) etc.
3.	All intangible goods like copyright, patent and representative licence etc.
4.	All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing earthen tiles.
5.	All types of yarn other than cotton and silk yarn in hank and sewing thread.
6.	Aluminium utensils and enamelled utensils.
7.	Areca nut, betel nut and betel nut powder.
8.	Bamboo, pulp of bamboo, bamboo paper, wood and its articles (other than those covered by item No. 5 of Schedule 'B'
9.	Bearings.
10.	Belting.
11.	Betel leaves.
12.	Bidi leaves.
13.	Bicycles, tricycles, cycle rickshaws and parts.
14.	Bitumen.
15.	Bone meal.
16.	Branded Bread.
17.	Bulk drugs and other drugs, medicines and medical plant and equipment.
18.	Capital Goods.
19.	Castings.
20.	Centrifugal, mono block and submersible pumps and parts thereof.
21.	Coffee beans and seeds, cocoa pod, green tea leaves and chicory.
22.	Chemical fertilizers and chemical fertilizer mixtures; Insecticides, pesticides, rodenticides, fungicides, weedicides, herbicides, plant regulators and plant growth nutrients.
23.	Coir and coir products excluding coir mattresses.
24.	Cotton and cotton waste.
25.	Crucibles.
26.	Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act, 74 of 1956).
27.	Edible oils, oil cake and de-oiled cake.
28.	Electrodes including welding electrodes and welding rods.
29.	Exercise books (except those specified in item No. 25 of Schedule 'B'), graph book and laboratory note book.
30.	Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions thereof
31.	Fibres of all types and fibre waste.
32.	Flour (atta), maida, suji, besan etc.
33.	Fried grams.
34.	Gur, jaggery and edible variety of rub-gur.
35.	Hand pumps and spare parts.
36.	Herbs, bark, dry plants or dry roots, commonly known as jari booti and dry flowers.
37.	Hose pipes.
38.	Hosiery goods.
39.	Husk and bran of cereals.
40.	Ice.
41.	Imitation jewellery
42.	Incense sticks commonly known as aggarbati, dhupkathi and dhup bati.
43.	Industrial cables (high voltage cable, XL PE cables, jelly-filled cables, optical fibre cables).
44.	IT products including computers, telephone (including mobile handsets and parts thereof, teleprinter and wireless equipments and parts thereof) and other products as may be notified.
45.	Industrial input and packing materials as may be notified.
46.	Leaf plates and cups (other than those specified in item No. 29 of Schedule 'B' )
47.	Murmuralu, pelalu, atakutu, puffed rise, muri.
48.	Newars.
49.	Napa slabs (rough flooring stones).
50.	Ores and minerals.
51.	Paddy, rice, wheat and pulses.
52.	Paper and news print.
53.	Pipes of all varieties including G.I. pipes, C.I. pipes, Ductile pipes and PVC pipes.
54.	Plastic footwear.
55.	Printed material including diary and calendar.
56.	Printing ink excluding toner and cartridges.
57.	Rail coaches, engines and wagons.
58.	Readymade garments.
59.	Renewable energy devices and parts thereof.
60.	Safety matches.
61.	Sewing machines.
62.	Ship and other water vessels.
63.	Silk fabrics (subject to abolition of rental agreement).
64.	Skimmed milk powder.
65.	Solvent oils other than organic solvent oil.
66.	Spices of all varities and forms including cumin seed, aniseed, turmeric and dry chillies.
67.	Sports goods excluding apparels and footwear.
68.	Starch.
69.	Sugar and khandsari.
70.	Tamarind.
71.	Textile fabrics.
72.	Tobacco.
73.	Tractors, threshers harvesters and attachments and parts thereof.
74.	Transmission towers.
75.	Umbrella except garden umbrella.
76.	Vanaspati (hydrogenated vegetable oil).
77.	Vegetable oil including gingili oil and bran oil.
78.	Writing instruments (other than those specified in item No. 25 of Schedule 'B'

Note: - The rate of tax in respect of Sugar, Textile fabrics and Tobacco, specified at Sr. No. 71, 73 and 74 of this Schedule, shall be applicable from the date as the State Government may notify.