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THE HARYANA VALUE ADDED TAX - SCHEDULE - HISTORY
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Body

Schedule A

[See sub-clause (i) of clause (a) of sub-section (1) of section 7]

Serial No. Description of goods Rate of

tax

1 2 3
  1. Gold, silver, other precious metals, precious stones 1%
2. Articles including jewellery made of gold, silver, other precious metals, precious stones 1%
3. Aviation Turbine Fuel and Petrol subject to entry 7 20%
Explanation.- For the purpose of this entry 'petrol' means any inflammable hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines.
4. Diesel subject to entry 7 8.8%
Explanation.- For the purpose of this entry 'diesel' means any inflammable hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in engines other than spark ignition engines.
5. Liquor sold by bar licenses (L-4/L-5/L-12C/L-12G/L-10E and Ist sale of Indian Foreign Liquor (Bottled in Origin) in the state 25%.
6. Omitted  
7. Aviation Turbine Fuel, Petrol, Gasohol, High Speed Diesel, Light Diesel Oil, Super Light Diesel Oil, Kerosene, Liquid Petroleum Gas, Low Sulphur Heavy Stock and Furnace Oil when sold by one oil company to other oil company for the purposes of resale in the State, outside the State (after their export out of State), or in the course of inter-State trade or commerce.

Explanation: For the purpose of this entry "Oil company means M/s Indian Oil Corporation Limited, M/s Bharat Petroleum Corporation Limited, M/s Hindustan Petroleum Corporation Limited, M/s Indo Burma Petroleum Corporation Limited, M/s Reliance Industries Limited, M/s Numaligarh Refinery Limited and M/s ESSAR Oil Limited.

4%
8. Ply Board 12%
9 Tobacco and Tobacco products excluding bidi and cut tobacco used in bidi and hukka 20%
10 All types of liquor when sold in the State for the first time, for consumption i.e. In the hands of L-13 in the case of country liquor, L-1B and L-1AB in the case of Indian Made Foreign Spirit, and L-1B-1 and L-1-AB-1 in the case of beer and wine etc., L-1 AB-A for RTB (Ready to drink beverages), except Indian Foreign Liquor (Bottled in Origin) sold by L-1BF 4% inclusive of surcharge, if any