The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
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Body Notification No. KA.NI.-2-2758/XI-9(1)/08-U.P.Act-5-2008-Order-(29)-2008 Dated: 29^th September 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 30th September, 2008 the following amendments in Schedule- I, Schedule II and Schedule IV to the said Act.

AMENDMENT

(a) In Schedule I for entries at serial numbers 7,11 and 48 the following entries respectively shall columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
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;
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; Khadi Fabrics of all kinds, Gandhi Topi, Khadi Garments and Khadi made Ups including unfilled rajai, unfilled gaddey, unfilled gaddi, unfilled pillow.
48	Handloom durries; handwoven tat-patti, gudri; Hand made woolen and hand made silk carpets and Hand made paper

(b) In Schedule II Part A for entries at serial numbers 9, 22, 26, 33, 41, 59, 63, 68, 79, 87, 92, 94, 103, 106, 116, 126, and 136 the following entries respectively shall columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
9	Omitted
22	Omitted
26	Omitted
33	Omitted
41	Drugs & Medicines excluding medicated soaps, shampoo, antiseptic cream, face cream, massage cream, eye gels, and hair oil which are not included in Schedule C, C(1), H, X, of the Drugs and Cosmetic rules, 1945 but including vaccines, medicated ointments, light liquid paraffin of IP grade; chooran.: sugar pills for medicinal use in homeopathy
59	Omitted
63	Omitted
68	Omitted
79	contact lens, spectacle frame, lenses, sepctacles excluding sungoggles and sun glasses.
87	tel ki khuppi; files used by artisans
92	Paper of all kinds (including newsprint when sold to person other than news paper publishers) 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,metalic jaali, barbed wire and wooden spoon;cash box.
94	Omitted
103	Omitted
106	Omitted
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;
126	Omitted
136	Writing intruments, geometry boxes, colour boxes, water colour, pastel colour, crayons & pencils, sharpeners, scale and eraser: mathematical survey, mechanical drawing, biological instruments and apparatus and scientific apparatus and scientific instruments.

(c) In Schedule II Part B for entries at serial numbers 1, 2, 3, 4, 6, 7, 9, 11, 18, 19, 21, 25, and 27 shall be omitted.

(b) In Schedule II Part C for entries at serial numbers 236 the following entry shall columnwise be substituted namely:-

S. No.	Name and description of goods
1	2
236	Raw Tobacco.

Schedule - IV

S. No.	Name and description of goods	Point of Tax	Rate of Tax%
1	2	3	4
1	Spirits and Spirituous liquors of all kinds including Alcohol, as defined under the United Provinces Sales of Motor Sprit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors.	M or I	32.5%
2	Arms & ammunition	M or I	21%
3	Petrol	M or I	23.62%
4(a)	Diesel Oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 when sold to an industrial unit* or registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate prescribed by the Commissioner.	M or I	5%
4(b)	Diesel Oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 in cases other than those described in serial no 4(a).	M or I	16.16%
5	Aviation turbine fuel (Duty paid) or aviation turbine fuel (bonded).	M or I	21%
6	Aviation Gasoline (Duty paid) or Aviation Gasoline (Bonded).	M or I	21%
7(a)	Furnace oil including residual furnace oil when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate prescribed by the Commissioner.	M or I	5%
7(b)	Furnace oil including residual furnace oil in cases other than those described in serial no 7(a)	M or I	21%
8(a)	Natural gas other than Compressed Natural Gas (CNG) when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate prescribed by the Commissioner.	M or I	5%
8(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 Taj Trapezium Area against Certificate prescribed by the Commissioner.	M or I	5%
8(c)	Natural gas other than Compressed Natural Gas (CNG) in cases other than those described in serial no 8(a) and 8(b)	M or I	21%
9(a)	Naptha when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non vat goods against certificate prescribed by the Commissioner.	M or I	5%
9(b)	Naptha in cases other than those described in serial no 9(a)	M or I	21%
10	Opium	M or I	32.5%

Note : Industrial unit means any factory or work shop established on land or building of own or taken on lease.