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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body Notification File No. EXN-F(10)-1/2006-II.Dated 29th March, 2010

Whereas the draft amendments in Schedule 'A' appended to the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), was published in the Rajpatra, Himachal Pradesh (Extraordinary) on 15-03-2010 vide this department notification No. EXN-F(10)-1/2006-II dated 12-03-2010 in pursuance of the provisions of section 10 of the aforesaid Act for inviting objections and suggestions from the person(s) likely to be affected thereby;

And whereas no objection(s)/suggestion(s) have been received within the stipulated period in this behalf.

Now, therefore, in exercise of the powers conferred by Section 10 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), the Governor of Himachal Pradesh is pleased to make the following amendment in Schedule 'A' appended to the said Act (hereinafter called the said Schedule) namely:

AMENDMENTS

In Schedule 'A'

(i) For the existing PART-II the following new Part-II shall be substituted; namely:-

"Part-II

GOODS TAXABLE @ 4 percentum

1. Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act, 74 of 1956)

2. Edible oils, oil cake.

3. Flour (atta), maida, suji, besan etc.

4. Vanspati (hydrogenated vegetable oil).

5. Vegetable oil including gingili oil and bran oil.

(ii) After the newly inserted Part-II, but before the existing Part-III the following new Part-II-'A' shall be inserted, namely:-

"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. Wood free Agro Boards and Particle boards made from Sugarcane bagasse and other agri-residue
4. Bamboo, pulp of bamboo, bamboo paper, bamboo wood and its articles (other than those covered by item No. 5 of Schedule 'B'
5. Bearings.
6. Bedsheets, Pillowcover, quilts, Blanket, towels & other madeups.
7. Belting.
8. Betel leaves.
9. Bicycles, tricycles, cycle rickshaws, Cycle tyres & tubes and parts thereof
10. Bidi leaves.
11. Biomass Briquettes
12. Bitumen & Coal-tar.
13 Bone meal.
14 bricks of all kind including fly ash bricks, refractory bricks and asphaltic roofing earthen tiles.
15 Buckets of all kinds except those made of precious metal.
16. Candles
17. Capital Goods.
18 Castings.
19. Castor oil
20 Centrifugal, mono block and submersible pumps sets and parts thereof.
21. Insecticides, pesticides, rodenticides, fungicides, weedicides, herbicides
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 Desi Ghee
31. Drugs & medicines including vaccines, syringes & Dressing Medicated Ointment, light liquid paraffin of I.P. grade, medical plant and equipment/ devices & implants.
32. Dry fruits, Wet dates & porridge
33 Electrodes including welding electrodes and welding rods.
34 Embroidery or Zari articles i.e. imi, zari, kasab, saima, dabka, chumki , gota sitara, naqsi, kora, glassbeed & badla.
35. 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.
36. Exercise books (except those specified in item No. 29 of Schedule 'B'), graph book and laboratory note book.
37. Feeding Bottles & Nipples
38. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions thereof
39. Fibres of all types and fibre waste.
40. Flyash
41. Fried and roasted grams.
42. Hand pumps and spare parts.
43. Hardware of Iron & Steel (not enameled or plated)
44. Herbs, bark, dry plants or dry roots, commonly known as jari booti and dry flowers.
45. Hing (Asafoetida)
46. Honey
47. Hose pipes & fittings thereof.
48. Hosiery goods.
49. Husk and bran of cereals & Rice Bran
50. Ice.
51. Imitation jewellery
52. Incense sticks commonly known as aggarbati, dhupkathi and dhup bati.
53. Industrial cables (high voltage cable, XL PE cables, jelly-filled cables, optical fibre cables).
54. Industrial input and packing materials as may be notified.
55. Insulators.
56 Intangible goods of all kind like copyright, patent and representative licence etc.
57. IT products including computers, telephone (including mobile handsets, DVD & CD and parts thereof, teleprinter and wireless equipments and parts thereof) and other products as may be notified.

"Telephone 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.

58. Items of food & drinks prepared & sold by dealers running eating places.
59 Kattha
60 Kerosene Lamps/Lantern, Petromax , Glass chimney
61 Khoya/Khoa
62 Knitting wool
63 Lime, limestone, clinker and dolomite
64 Lignite
65. Linear Alkyl benezene, L.A.B. Sulphonic acid, Alfa Olefin, Sulphonate.
66. Murmuralu, pelalu, atakutu, puffed rice, muri.
67 Napa slabs & Slates (rough flooring & roofing stones).
68. Newars.
69. Non mechanised Boat used by Fishermen.
70. Old/Used Cars (tax will be levied on the difference between the selling price and buying price of the old/used Cars).
71. Ores and minerals.
72. Paper, Paper board and news print including computer stationery.
73. Pipes of all varieties including G.I. pipes, C.I. pipes, Ductile pipes and PVC pipes and fittings thereof.
74. Plastic footwear, Hawai Chappals & Straps thereof.
75. Plastic granules, Plastic Powder & Master batches.
76. Pre-engineered steel building and steel components thereof including Puff panels.
77. Printed material including diary and calendar.
78. Printing & writing ink excluding toner and cartridges.
79. Processed fruits, vegetables etc. including fruit jams, jelly, pickles, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise)
80. Processed meat, poultry & Fish
81. Rail coaches, engines and wagons and parts thereof.
82. Readymade garments.
83. Refractory monolithic
84. Renewable energy devices and parts thereof.
85. Safety matches.
86. 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.
87. 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.
88. Sand & Grit
89. School bags.
90. Scrap, parings & waste of metals, non metals ,glass & plastic
91. Sewing machines & parts thereof
92. Ship and other water vessels.
93. Silk fabrics (subject to abolition of rental agreement).
94. Skimmed milk powder and UHT Milk..
95. Solvent oils other than organic solvent oil.
96. Spectacles, parts & components thereof, contact lense & lense cleaners.
97. Spices of all varities and forms including cumin seed, aniseed, turmeric and dry chillies.
98. Sports goods including exercise & multi gym equipments, accessories & parts thereof
99. Stainless steel sheets
100. Starch.
101. Sugar and khandsari. **
102. Tamarind including seed & powder.
103. Textile fabrics. **
104. Beedies
105. Toys.
106. Tractors, threshers harvesters and attachments and parts thereof.
107 Transmission towers.
108. Umbrella including garden umbrella.
109. Washing Soaps excluding detergents in all forms
110. Utensils of all kind including Pressure cookers/Pans except utensils made of precious metals.
111. Writing instruments (other than those specified in item No. 29 of Schedule 'B'
112. Yarn of all type other than cotton and silk yarn in hank and sewing thread.

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