DEMO
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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 SCHEDULE
SCHEDULE "B" : GOODS EXEMPTED FROM TAX
SCHEDULE 'B'
(See section 9)
GOODS EXEMPTED FROM TAX
Sr. No.
Goods
Conditions of exemption
1
2
3
1.
Agriculture or horticulture produce, including herbs or saplings of trees sold by person or a member of his family, grown by himself or grown on any land in which he has an interest whether as owner or usufructuary mortgagee, tenant or otherwise.
-
2.
Agricultural implements manually operated or animal driven.
-
3.
Aids and implements used by handicapped persons.
-
4.
Animal feed and feed supplements, namely, processed commodity sold as poultry feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral mixture concentrates, intended for use as feed supplements including grass, hay and straw.
-
5.
Articles made of bamboo-wood used for agricultural purposes.
-
6.
Baan.
-
7.
Books, periodicals and journals.
-
8.
Charkha, Ambar Charkha; handlooms, Himachali handloom articles, Himachali handloom shawls, caps and handspun yarn, and Gandhi Topi.
-
9.
Charcoal.
-
10.
Coarse grains other than paddy, rice and wheat.
-
11.
Condoms and contraceptives.
-
12.
Cotton yarn in hank and silk yarn in hank.
-
13.
Curd, lassi, butter milk and separated milk.
-
14.
Earthen pots (unglazed).
-
15.
Electric Energy.
-
16.
Fire wood.
When sold for domestic use
17.
Fishnet, fish fabrics and fish seeds.
-
18.
Foodgrains supplied free of cost by the Government of India.
-
19.
Fresh fruits.
-
20.
Fresh milk and pasteurised milk.
21.
Fresh plants, sapling and fresh flowers.
-
22.
Fresh vegetables.
-
23.
Garlic, ginger, green chillies, onions, potatoes, sweet potatoes, tapioca and their seeds.
-
24.
Glass bangles (including plastic shell and lac bangles).
-
25.
Graphite pencils, writing chalk, crayons, sketch pens, drawing colour eraser, sharpener, footrules, geometry boxes, ink tablets, exercise and drawing books of the type used in schools and takhties used by students.
-
26.
Human blood and blood plasma.
-
27.
Indigenous handmade musical instruments.
-
28.
Kumkum, bindi, alta and sindur.
-
29.
Leaf plates and leaf-cups (when not compressed).
-
30.
Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and live stock and animal hair.
Except when sold in sealed containers
31.
National flag.
-
32.
Non-Judicial stamp paper sold by Government Treasuries; postal items like envelope, postcard etc. sold by Government; rupee note when sold to the Reserve Bank of India and cheques, loose or in book form.
-
33.
Organic manure.
-
34.
Raw wool.
-
35.
Seeds.
-
36.
Semen including frozen semen.
-
37.
Silk worm laying cocoon and raw silk.
-
38.
Tender green coconut.
-
39.
Toddy, Neera and Arak.
-
40.
Unbranded bread.
-
41.
Unprocessed and unbranded salt.
-
42.
Water other than
-
(i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water,
and
(ii) water sold in sealed container.
43.
Writing slate and slate pencils.
-
44.
Kerosene Oil sold through Public Distribution System.
-
45.
Processed and branded salt.
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