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The Uttar Pradesh Value Added Tax ACT, 2008 SCHEDULE History
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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 26.55%
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 17.23%
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%
11 Pan Masala containing tobacco (Gutka). M or I 30%
12 Cigarette/Cigar M or I 25%
13 Pan Masala without tobacco content M or I 30%
14 Khaini, Zarda, Surti other manufactured tobacco and tobacco products excluding Bidi and Cigarette/Cigar. M or I 30%
15 (a) All kinds of lubricants 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%
15(b) All kinds of lubricants in cases other than those described in serial number 15(a). M or I 21%

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