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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) SCHEDULE History
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SCHEDULE I

[See clause (a) of sub-section (2) of Section 4 of Uttaranchal Value Added Tax Act, 2005]

No tax under this Act shall be payable on the sale or purchase of the goods specified in this Schedule.

Sr. No. Description of Goods
(1) (2)
1 Cart driven by animal and agricultural implements other than those mentioned in any other Schedule of this Act, manually operated or animal driven or tractor driven.
2 Aids and implements used by handicapped persons
3 Moulded plastic footwear, hawai chappals and their straps
4 Aquatic feed, poultry feed, cattle feed and cattle fodder, which include green fodder, chunni, bhusi, chhika, ckokar, javi, gower, deoiled rice polish, deoiled rice bran, deoiled rice husk, deoiled paddy husk or outer covering of paddy and acquatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake, balanced cattle feed, balanced poultry feed and balanced aquatic feed but it excludes khali, rice bran, rice husk.
5 Bamboo, bamboo matting and sticks made of bamboo or cane (Ringal) and basket made from these.
6 Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta, sindur and mehandi.
7 Beehive and honey
8 Betel leaves
9 Biomass briquettes
10 Books, periodicals and journals including maps, charts and globes
11 Bread of all types other than pizza bread , and buns and rusks
12 Broom sticks muddhas made of sarkanda, phool, bahari jharoo
13 Chalk sticks
14 Charkha, Ambar Charkha, handlooms.
15 Chiwra, laya (murmura), lava (kheel), poha, sattu and parched, fried and roasted gram.
16 Certified organic cereals and pulses
17 Coarse grains excluding paddy, rice and wheat, but including kutu, ramdana, singhara (whether fresh, dried or boiled),kutu flour and singhara flour
18 Condoms and contraceptives
19 Cotton and silk yarn in hanks
20 Drip irrigation system and Sprinkler irrigation system and parts thereof
21 Earthen pot and all other goods of clay manufactured by potterer
22 Electrical energy
23 Fishnet and fishnet fabrics, and fish seeds, prawn/shrimp seeds
24 Fresh fruits and vegetables including garlic and ginger, fresh fruit juice and fruit shakes like mango shake
25 Fresh milk, pasteurised milk, butter milk, separated milk, curd and lussi.
26 Fresh plants, saplings and fresh flowers
27 Food grains and other goods excluding Kerosene oil sold through Public Distribution System
28 Gur including gur-shakkar, jaggery powder, gur-lauta, gur-raskat and palmyra-gur and edible variety of rab gur
29 Handloom fabrics of all kinds, whether plain, printed, dyed or embroidered, including dhotis, sarees,bed-sheets,bed-covers,chhaddars, table cloth, pillow covers, handkerchieves, scarfs, napkins, dusters, lois, lihafs,jholas,hemmed and fringed towels, orhanis and duggas made out of handloom cloth or woolen blankets and rugs manufactured on handloom and Gandhi topi
30 Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower and aromatic plant and grasses including herbs of organic solvent oil.
31 (i)Human blood, blood plasma, red cells and platelets.

(i) (ii)Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processing including component formation.

32 Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana
33 Indigenous hand made musical instruments
34 Kerosene lamp/lantern ,petromax, glass chimney.
35 Khadi garments/goods and made-ups as may be notified by the Government
36 Kripan used by Sikhs and Gorkhali Khukhri
37 Leaf plates and cups pressed or stitched
38 Meat, fish, prawn and other aquatic products when not cured or frozen or processed or tinned and eggs, poultry and livestock.
39 National flag
40 Newar, baan and baan rassi
41 Non judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note when sold to the Reserve Bank Of India; and cheques, loose or in book form
42 Organic manure, Bio-fertilzers, Bio-micronutrients and plant growth promoters/regulators and their herbicides, rodenticides, insecticides, weedicides and pesticides.
43 Papar, kachri, sewaiya, mangawri, bari and soyabeen bari (excluding soyabeen bari sold in airtight packets)
44 Potash and phosphatic components of the following chemical fertilizers-

(1) D.A.P.(18:46:0)

(2) M.O.P.

(3) S.S.P.

(4) N.P.K.(12:32:16) /(20:20:0)/(15:5:15) /(23:23:0)/(14:35:14)/(20:20:10)/(15:15:15)

45 Prasamdam sold by religious institutions
46 Rakhi
47 Raw wool
48 Religious pictures not for use as calendar or publicity material and idols made of clay and hand made religious idols of stone.
49 Renewable energy devices and equipments generating or utilizing renewable sources of energy including those detailed below, and their spare parts:

(1) Flat plate solar collectors.
(2) Concentrating and pipe type solar collectors.
(3) Solar cookers.
(4) Solar water hearters and systems.
(5) Solar air heating systems.
(6) Solar low pressure steam systems.
(7) Solar crop driers and systems.
(8) Solar stills and desalination systems.
(9) Solar pumps based on solar thermal and solar photovoItaic Conversion.
(10) Solar power generating systems.
(11) Solar photovoltaic modules and panels for water pumping and other applications.
(12) Wind mills and any specially designed devices on wind mills.
(13) Any special devices including electric generations and pumps running on wind energy.
(14) Biogas plants and biogas engines.
(15) Agricultural and municipal waste conversion devices producing energy.
(16) Equipments for utilizing ocean waves and thermal energy.
(17) Ocean thermal energy conversion system.
(18) Fuel efficient wood burning stoves/improved choolhas.
(19) Battery operated motor vehicles.

50 Sacred thread, commonly known as yagyopavit and Rudrakash, Rudrakash mala and Tulsi kanthi-mala
51 Salt (branded or otherwise)
52 Seeds of all kinds other than oil seeds
53 Semen including frozen semen of animals.
54 Silk worm laying cocoon and raw silk
55 Slate (excluding writing boards), slate pencils, takhti and wooden scale and duster.
56 Sugar on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act,1957.
57 Textile on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act,1957, but excluding bed-sheets, pillow cover and other made-ups, and imported varities of textiles
58 Hukka Tobacco (Manufactured from unmanufactured tobacco, molasses and Reh mitti).
59 Unprocessed green tea leaves
60 Water other than-(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) water sold in sealed container
61 Bio fuels
62 Hand knitted woolen sweaters
63 Gau-mutra and medicines manufactured therefrom.
64 Zinc Sulphate Fertilizer and Micro-Nutrient mixtures
65 Medical Oxygen.
66 Following articles of woodcarving each valueing Rupees 250 or below;
  (1) Agarbati Stand Carved
  (2) Boxes Carved 4"x4" to 8" x 12".
  (3) Bangle Box Carved 12"x 16"
  (4) Bangle Stand Carved 12"x 16"
  (5) Bowls Carved 4" to 10"
  (6) Book Stand Carved 12" to 16"
  (7) Coaster Set Carved
  (8) Candle StandCarved
  (9) Calender Carved
  (10) Casset Stand Carved
  (11) Corner Rack Carved 12"x16"
  (12) Chakla Belan of Wood Carving
  (13) Elephants Carved
  (14) Flower Pot Carved
  (15) Frame Arved
  (16) Fruit Tray Carved
  (17) Key Hangers Carved
  (18) Kharao (Chatti)Carved
  (19) Letter Rack Carved 12" to 16"
  (20) Leaf Tray Carved
  (21) Plate Carved 5" to 12"
  (22) Powder pot Carved
  (23) Pen Stand Carved
  (24) Ramayan Boxes Carved
  (25) Ramayana StandCarved 10" to 24"
  (26) Sindoor Pot Carved
  (27) Spoon-Palta
  (28) Tea Tray Carved
  (29) Temple Carved upto 24"
  (30) Table Carved 6" to 18"
  (31) Wall Plate Carved
  (32) Wall Bracket Carved
  (33) Walking Stick of all Types
67 Goods of the following description valueing upto Rupees 250/-
  (1) Artificial Mangal Sutra, their thread and chain and artificial locket
  (2) Conch, Chanwar, Pooja Utensils
  (3) Chakla, Belan of Marble
68 Tyres and Tubes, spare parts and accessories of carts driven manually or by animals.
69 Water mills (Gharat) and equipments for the establishment of water mills ( Gharat) and specially designed devices for improved Gharat (water mills).
70 Blankets and shawl manufactured on powerloom priced upto rupees 250/-.
71 Atta, Maida, Suji and Besan.