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The Uttar Pradesh Value Added Tax ACT, 2008 SCHEDULE History
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SCHEDULE-II

(See Clause (a) of sub-section-(1) of Section-4 of the Uttar Pradesh Value Added Tax Ordinance, 2007)

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; chains made of any metals or alloy other than those made of items described in Schedule III.
5 Marble goods; deepak made of brass & copper; statue made of brass; woolen carpet; cup, trophy 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)
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, bans ki tilli (phatti)
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 sheet, pillow cover & other textile made ups excluding those made on handloom.
17 Beedi leaves and Tendu leaves.
18 Beltings of all kinds.
19 Bicycles, tricycles, cycle rickshaws & parts; tyres & tubes thereof.
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.
21 Bio-mass briquettes.
22 Bitumen.
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 Machinery, equipment, apparatus, tools, moulds, dies and component spare parts, accessories thereof; earth movers; dehusker and hand mixer.
27 Castor oil
28 Centrifugal monoblock submersible pump sets including hose-collar hose sockets, Hose connector, hose click, hose nipple foot valve and delta starter for water handling and parts thereof.
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, green tea leaf & 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), liquid petroleum gas for domestic use and jute as defined under Section 14 of the Central Sales Tax Act, 1956.
41 Drugs & Medicines including vaccines, syringes & dressings, medicated ointments, light liquid paraffin of IP grade; chooran.
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
54 Omitted.
55 Gypsum of all forms & description.
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 and rice bran.
63 I.T. products (as mentioned in Part-B) including computers, telephones and parts thereof, cell phones, satellite receivers, DVD, CD, teleprinter and wireless equipment and parts thereof.
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; 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 equipment/devices & implants, contact lens, spectacle frame, lenses, sepctacles excluding sungoggles and sun glasses.
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 Moulded plastic footwear; hawai chappal and straps thereof.
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 khuppi; files used by artisans.
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), 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.
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 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 Polyester & staple fiber yarn.
99 Photographic paper; X-ray film
100 Printed materials including diary and calendar
101 Printing ink excluding toner and cartridges
102 Processed or frozen meat, poultry & fish.
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 & spare parts
109 River sands and grit.
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, 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.
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.
123 Tools, aari, and kanni used by carpenter and masons.
124 Toys excluding electronic toy.
125 Tractors, tractor trolley, Harvesters & attachments & parts thereof: tractor tyres and tubes.
126 Transformers.
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: scientific mathematical survey, mechanical drawing, biological instruments and apparatus and scientific apparatus.
137 Sweetmeat, namkeen and sugar products, kuliya, rewari and gazak.
138 Toddy, Neera and Arak.
139 Omiited.
140 All other declared goods