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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 SCHEDULE
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Body

SCHEDULE 'A'

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

PART - II - 'A'

GOODS TAXABLE @ 5 percentum

Sr. No. Goods
1 2
1. Agricultural implements not operated manually or not driven by animal.
2. Areca nut, betel nut and betel nut powder.
3. Omitted w.e.f. 01-04-2013
4. Wood free Agro Boards and Particle boards made from Sugarcane bagasse and other agri-residue
5. Bamboo, pulp of bamboo, bamboo paper, bamboo wood and its articles (other than those covered by item No. 5 of Schedule 'B'
6. Bearings.
7-. Goods Sold by central Police Canteens exclusively to their serving and ex-serving personnel only
7. Bedsheets, Pillowcover, quilts, Blanket, towels & other madeups.
8. Belting.
9. Betel leaves.
10. Bicycles, tricycles, cycle rickshaws, Cycle tyres & tubes and parts thereof
11. Bidi leaves.
12. Biomass Briquettes and fuel made from solid waste procured from any Local Self Government Body or from any person
13 Bitumen & Coal-tar of all kinds.
14 Bone meal.
15 Bricks of all kinds including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles and all kind of concrete blocks including AAC Blocks (Autoclaved Aerated Concrete Blocks).
16. Buckets of all kinds except those made of precious metal.
17. Candles
18 Capital Goods.
19. Castings.
20 Castor oil
21. Centrifugal, mono block and submersible pumps sets and parts thereof.
22. Coffee beans and seeds, cocoa pod, tea of all kind (whether leaves or in processed form) and chicory.
23. Coir and coir products excluding coir mattresses.
24 Combs
25. Compressed Fluorescent Light.
26. Cottage Chesse (Paneer)
27. cotton waste.
28. Crucibles.
29 Cups & glasses of paper/ plastic & Leaf plates and cups (other than those specified in item No. 35 of Schedule "B")
30 Coal, including coke in all its forms but excluding charcoal as defined under entry (ia) of Central Sales Tax Act, 1956.
31. Desi Ghee
32. Drugs & medicines including vaccines, syringes & Dressing Medicated Ointment, light liquid paraffin of I.P. grade, medical plant and equipment/ devices & implants.
33 Dry fruits, Wet dates & porridge
34 Electrodes including welding electrodes and welding rods.
35. Embroidery or Zari articles i.e. imi, zari, kasab, saima, dabka, chumki , gota sitara, naqsi, kora, glassbeed & badla.
36. Equipments of all kind for communication such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.) etc.
37. Writing instruments, register, long notebook, graph notebook, laboratory notebook all these when exceeding MRP of Rs. 200/-.
37A. Fabrication of body of trucks and buses
38. Feeding Bottles & Nipples
39. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions thereof
40. Fibres of all types and fibre waste.
41. Flyash
42. Fried and roasted grams.
43. Hand pumps and spare parts.
44. Hardware of Iron & Steel (not enameled or plated)
45. Herbs, bark, dry plants or dry roots, commonly known as jari booti and dry flowers.
46. Hing (Asafoetida)
47. Honey
48. Hose pipes & fittings thereof.
49. Hosiery goods.
50. Husk and bran of cereals & Rice Bran
51. Ice.
52. Imitation jewellery
53. Incense sticks commonly known as aggarbati, dhupkathi and dhup bati.
54. Omitted w.e.f. 01-03-2016
55. Omitted w.e.f. 01-08-2014
56 Insulators.
57. Intangible goods of all kind like copyright, patent and representative licence etc.
58 Insecticides, pesticides, rodenticides, fungicides, weedicides, herbicides
59 Iron and Steel, as defined under entry (iv) of section 14 of CST Act, 1956.
60 IT products including computers, telephone (including mobile handsets, DVD & CD and parts thereof, teleprinter and wireless equipments and parts thereof) and other products as notified vide notification no. EXN-F(5)-8/2005 dated 29.05.2009.

"Telephones, cell phones, tele-printer, wireless equipment and parts thereof, Digital Video Disc & Compact Disc and Information Technology products, that is to say:-

Sr. No. Description
(a) Word processing machines and Electronic typewriters, their parts and accessories,
(b) Microphone, multimedia speakers and Headphones,
(c) Telephone answering machines,
(d) Prepared unrecorded media for sound recording.
(e) IT software on any media, that is to say,-
  (i) disc for laser reading systems for reproducing phenomena other than sound or image,
  (ii) Magnetic tapes for reproducing phenomena other than sound or image,
  (iii)Other software, on flopphy disc or cartridge tape or on disk or on CD ROM or on other media,
(f) Transmission apparatus other than apparatus for radio or TV broadcasting that is to say,-
  (i) Walkie talkie set,
  (ii) Cordless handset
  (iii) Car telephone,
  (iv) Transportable telephone,
  (v) Marine radio communication equipment,
  (vi) Amateur radio equipment, and
  (vii) Cellular telephone,
(g) Radio, Pagers and Demodulators
(h) Aerials, antennae and parts
(i) (a) LCD Panels, LED panels and their parts
  (b) Electrical capacitors, fixed variable and parts thereof
(j) Electronic Calculators,
(k) Electrical resistors,
(l) Switches, connectors, relays of up to 5 amperes,
(m) DATA/Graphic Display tubes, other than Picture tubes and parts thereof,
(n) Diodes, transistors and similar semi-conductor devices,
(o) Electronic integrated Circuits and Micro-assemblies,
(p) Signal Generators and parts thereof,
(q) (i) Optical fibre cables made up of individually sheathed Fibres, whether or not assembled with electric conductors or fitted with connectors, and
  (ii) Optical fibre, optical fibre bundle and cables other than those specified in part (i) of this sub-item,
(r) Liquid Crystal devices, flat panel display devices and parts,
(s) Computer systems and peripherals and electronic diaries,
(t) Cathode ray oscilloscopes, spectrum analyzers and signal analyzers,
(u) DC Micro motors and Stepper motors of 37.5 watts,
(v) Uninterrupted power supply system,
(w) Permanent magnets and articles,
(x) Electrical apparatus for line telephony or line telegraphy.

61 Items of food & drinks prepared & sold by dealers running eating places.
62 Jute, as defined under entry (v) of section 14 of CST Act, 1956.
63 Kattha
64 Kerosene Lamps/Lantern, Petromax , Glass chimney
65. Khoya/Khoa
66. Knitting wool
66-A All kinds of LED Lights
67 Lime, limestone, clinker and dolomite
68. Lignite
69. Linear Alkyl benezene, L.A.B. Sulphonic acid, Alfa Olefin, Sulphonate.
70. Murmuralu, pelalu, atakutu, puffed rice, muri.
71. Napa slabs & Slates (rough flooring & roofing stones).
72. Newars.
73. Non mechanised Boat used by Fishermen.
74. 74. Old/Used vehicle/ pre-owned vehicle including two wheelers (tax will be levied on the difference between the selling price and buying price of the old/used Vehicle)

Explanation:-- Old Vehicle assessed/purchased at true value say at Rs. 2,00,000 and further after overhauling sold by true value at Rs. 2,50,000/- then tax shall be levied on Rs. 50,000/-

75. Ores and minerals.
76. Paper, Paper board and news print including computer stationery.
77. Pipes of all varieties including G.I. pipes, C.I. pipes, Ductile pipes and PVC pipes and fittings thereof.
78. Omitted w.e.f. 01-04-2013
79. Plastic granules, Plastic Powder & Master batches.
80. Pre-engineered steel building and steel components thereof including Puff panels.
81. Printed material including diary and calendar.
82. Printing & writing ink excluding toner and cartridges.
83. Processed fruits, vegetables etc. including fruit jams, jelly, pickles, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise)
84. Processed meat, poultry & Fish
84-A. All kinds of processed and packed dairy products including butter, cheese, table spreads etc. other than those covered by item No. 16 of Schedule 'B'
84-B. All kinds of processed cereals/grains including soyabean bari, nutri nuggets, amritsari bariyan, cornflakes, wheat branflakes, oats etc
85. Goods manufactured in Himachal Pradesh supplied to Indian Railways against a certificate in Form 'R' specified in the Central Sales Tax (Himachal Pradesh) Rules, 1970 issued by authorized officer of the Railways including the rail coaches, engines, wagons and parts thereof, electrically operated lifting barriers and its parts etc
86. Readymade garments.
87. Refractory monolithic
88. Renewable energy devices and parts thereof, except Solar Cookers and Solar Lanterns.
89. Safety matches.
90. Sales of goods (other then those goods specified in Schedule 'D') made to Government of Himachal Pradesh, subject to furnishing of the certificate in form 'D' appended at the end of this Part.
91. Sales of goods other than Schedule-'D' goods made to Canteen Stores Department subject to the furnishing of a certificate duly signed and stamped by the officer authorized to make purchases certifying that the goods purchased are meant for sale to serving military personnel and ex-servicemen directly or through unit run Canteens.
92. Sand & Grit
93. School bags.
94. Scrap, parings & waste of metals, non metals ,glass & plastic
95. Sewing machines & parts thereof
96. Ship and other water vessels.
97. Silk fabrics (subject to abolition of rental agreement).
98. Skimmed milk powder and UHT Milk..
99. Solvent oils other than organic solvent oil.
100. Spectacles, parts & components thereof, contact lense & lense cleaners.
101. Spices of all varities and forms including cumin seed, aniseed, turmeric and dry chillies.
102. Sports goods including exercise & multi gym equipments, accessories & parts thereof
103. Stainless steel sheets
104 Starch.
105. Sugar and khandsari. **
106. Tamarind including seed & powder.
107 Textile fabrics. **
108. Toys.
109. Tractors, threshers harvesters and attachments and parts thereof.
110. Transmission towers and Transformers
111. Umbrella including garden umbrella.
112. Utensils of all kind including Pressure cookers/Pans except utensils made of precious metals.
113. Washing Soaps excluding detergents in all forms
114. Omitted w.e.f. 01-03-2016
115. Yarn of all type other than cotton and silk yarn in hank and sewing thread.
116 All kinds of sweetmeats (mithai), milk products prepared and sold by manufacturers, milk federations and co-operative societies located in the State
117 Goods manufactured by industrial units in Himachal Pradesh and supplied to Defence forces/Central Government Departments/Central Public Undertakings in the course of inter-state trade or commerce against certificate in Form 'ND' issued by the authorized officer/authority.

Note:- ** The rate of tax in respect of Sugar of this Schedule, shall be applicable from the date as the State Government may notify. "