THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body NOTIFICATION No.EXN-F(10)-8/2013 Dated 25th July, 2014

Whereas the notification regarding carrying out amendments in Schedule 'A' appended to the Himachal Pradesh Value Added Tax Act,2005(Act No.12 of 2005), was notified for inviting objections(s) and suggestion(s) from the person(s) likely to be affected thereby within a period of 10 days from the date of its publication in Rajpatra, Himachal Pradesh, vide this Department' Notification of even number dated 30.05.2014 and published in the Rajpatra, Himachal Pradesh on 02/06/2014;

And whereas objections/suggestions received within the stipulated period were duly considered and rejected.

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, Himachal Pradesh is pleased to carry out the following amendments in Part-II-'A' and Part-II of Schedule-'A' appended to Act ibid with effect from 1.8.2014, namely:-

AMENDMENT

In the said Act,-

(i) the existing entry No.55 of Part-II-'A' of Schedule 'A' shall be deleted; and

(ii) after existing entry No.7, of Part II of Schedule 'A' the following entry No.8 shall be added, namely:-

Industrial input and packing materials as notified vide notification No.EXN-F(5)-8/2005 dated 21.6.2005 (published in Rajpatra, Himachal Pradesh dated 21.6.2005) and EXNF(5)-5/2005 dated 12.7.2006(published in Rajpatra, Himachal Pradesh dated 27.7.2006).

Sr. No.	Heading No.	Description
(1)	(2)	(3)
1	1501.00.00	Animal (including fish) fats and oils, crude, refined or purified.
2	1518.00.40	Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified; inedible mixtures or preparations of fats and oils.
3	1520.00.00	Glycerol, Crude, Glycerol Waters and Glycerol lyes.
4	1521.00.00	Vegetable waxes (other than triglycerides), beeswax, shellac wax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
5	1702.00.00	Liquid glucose (non medicinal).
6	2102	Yeasts (Active or Inactive); other single cell micro organism, dead (but not including vaccines of prepared baking powders.
7	2207.20.00	Denatured ethyl alcohol of any strength. Ethyl Alcohol of the strength above 110 proof.
8	2601.00.00	All ores and concentrates
9	2618.00.00	Granulated slag (slag sand) from the manufacture of iron or steel.
10	2707	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
11	2707.10.00	Benzole
12	2707.30.00	Xylole
13	2707.40.00	Naphthalene
14	2707.60.00	Phenols
15	2707.91.00	Creosote oils
16	2710.14	Naphtha
17	2711.11.00	Natural Gas in Liquefied state (except LPG, Propane and Butane)
18	2711.14.00	Butadiene
19	2711.21.00	Natural Gas in Gaseous State other than Compressed Natural Gas (used as transport fuel)
20	2712.20.00	Normal Paraffin and paraffin wax
21	2707 20.00	Toluole
22	2801.00.00	Fluorine, Chlorine, Bromine and Iodine.
23	2802.00.00	Sulphur, sublimed or precipitated; colloidal sulphur.
24	2803.00.00	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
25	2804.00.00	Hydrogen, rare gases and other non-metals.
26	2805.00.00	Alkali or alkaline earth metals; rare earth metals, scandium and ytrium, whether or not intermixed or inter alloyed; mercury.
27	2807.00.10	Sulphuric acid and anhydrides thereof; Oleum.
28	2803.00.00	Nitric acid; sulphonitric acids.
29	2809.00.00	Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids.
30	2810.00.00	Oxides of boron; boric acids.
31	2811	Other inorganic acids and other inorganic oxyzen compounds of non-metals
32	2812.00.00	Halides and halide oxides of non-metals.
33	2813.00.00	Sulphides of non-metals; commercial phosphorus trisulphide.
34	2814.10.00	Ammonia, anhydrous or in aqueous solution.
35	2815.00.00	Sodium hydroxide (caustic soda); potassium hydroxides (caustic potash); peroxides of sodium or potassium.
36	2806 10.00	Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
37	2816.00.00	Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.
38	2818	Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide
39	2818.30.00	Aluminum hydroxides.
40	2819.00.00	Chromium oxides and hydroxides.
41	2820.00.00	Manganese oxides.
42	2821.00.00	Iron oxides and hydroxides.
43	2822.00.00	Cobalt oxides and hydroxides; commercial cobalt oxides.
44	2823.00.00	Titanium oxide.
45	2825.00.00	Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
46	2826.00.00	Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
47	2827.00.00	Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
48	2828	Hypochlorites; commercial calcium hypochlorite; chlorites, hypobromites
49	2829.00.00	Chlorates and Perchlorates; Bromates and Perbromates; Iodates and periodates.
50	2830.00.00	Sulphides; Polysulphides.
51	2831.00.00	Dithionites and sulphoxylates.
52	2832.00.00	Sulphides; thiosulphates.
53	2833	Sulphates; alums; peroxosulphates (persulphates)
54	2834.00.00	Nitrites, nitrates.
55	2835.00.00	Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates.
56	2836.00.00	Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.
57	2837.00.00	Cyanides, cyanide oxides and complex cyanides.
58	2838.00.00	Fulminates, cyanates and thiocynates.
59	2840.00.00	Borates; Peroxoborates (perborates).
60	2841.30.00	Sodium dichromate.
61	2841.50.90	Potassium dischromate.
62	2844.00.00	Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
63	2845.00.00	Isotopes other than those of heading No.2844: compounds, inorganic or organic of such isotopes, whether or not chemically defined.
64	2846.00.00	Compounds, inorganic or organic, of rare earth metals of yttrium or scandium or of mixtures of these metals.
65	2847	Hydrogen peroxide, whether or not solidified with urea.
66	2848.00.00	Phosphides, whether or not chemically defined, excluding ferrophosphorus.
67	2849.10.00	Calcium Carbide.
68	2901	Acyclic Hydrcarbons
69	2901.00.00	Propylene, Ethylene
70	2902.00.00	Cyclic Hydrocarbons.
71	2903.00.00	Halogenated derivatives of Hydrocarbons.
72	2904.00.00	Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
73	2905	Acyclic alcohols and their Halogenated, Sulphonated, nitrated or nitrosated derivatives.
74	2905.11.00	Methanol
75	2905.31.00	Diethylene Glycol, Mono Ethylene Glycol, TriEthylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol
76	2906.00.00	Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives.
77	2907	Phenols and its salts
78	2908.00.00	Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.
79	2909.00.00	Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated, derivatives.
80	2910.00.00	Epoxides, Epoxyalcohols, epoxyphenols and epoxythers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
81	2910.10.00	Ethylene Oxide
82	2911.00.00	Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
83	2912.00.00	Aldehyde-function compounds, Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
84	2913.00.00	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 2912.
85	2915.00.00	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
86	2916.00.00	Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
87	2917.00.00	Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives. * Dimethyl terephthalate. * Terephthalic Acid and its salt
88	2918.00.00	Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphanated, nitrated or nitrosated derivatives.
89	2919.00.00	Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
90	2920.00.00	Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives.
91	2921.00.00	Amine- function compounds.
92	2922.00.00	Oxygen function amino-compounds.
93	2923.00.00	Quaternery ammonium salts and hydroxides; lecithins and other phosphominolipids.
94	2924.00.00	Carboxyamide-function compounds; amide-function compounds of carbonic acid.
95	2925.00.00	Carboxyamide-function compounds (including saccharin and its salts) and imine function compounds.
96	2926.00.00	Nitrile-function compounds.
97	2927.00.00	Diazo, Azo-or-azoxy-compounds.
98	2928.00.00	Organic derivatives of hydrazine or of hydroxylamine.
99	2929	Compounds with other nitrogen function.
100	2930.00.00	Organo-sulphur compounds.
101	2931.00.90	Others inorganic acid and other inorganic oxygen compounds of non-metals
102		Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose: sugar ethers, sugar acetals and sugar esters and their salts.
103	2932.00.00	Heterocyclic compounds with oxygen heteroatom(s) only.
104	2933.00.00	Heterocyclic compounds with nitrogen heteroatom(s) only.
105	2934.00.00	Nucleic acids and their salts; other heterocyclic compounds.
106	2935.00.00	Sulphonamides.
107	2938.00.00	Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
108	2939.00.00	Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
109	2942	Other organic compounds.
110	3201.00.00	Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
111	3202.00.00	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.
112	3203.00.00	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin
113	3204.00.00	Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.
114	3205.00.00	Colour lakes; preparations based on colour lakes,
115	3206	Other colouring matter; inorganic products of a kind used as luminophores, whether or not chemically defined.
116	3207.40.00	Glass frit and other glass, in the form of powder, granules or flakes.
117	3211.00.00	Prepared driers.
118	3212.00.00	Dyes, acid dyes, alizarine dyes, basic dyes and chemicals.
119	3302	Synthetic flavoring essences.
120	3402	Organic surface active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap.
121	3403	Lubricating preparations (including cutting-oil preparations, bold or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals. - Containing petroleum oils or oils obtained from bituminous minerals:
122		Degreasing Preprations, Wetting Agents Penetrators.
123	3501.00.00	Casein, cascinates and other Casein derivatives, casein glues.
124	3503.00.30	Glues derived from bones, hides and similar items; fish glues.
125	3507.00.00	Enzymes; prepared enzymes not elsewhere specified or included.
126	3707	Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.
127	3801.10.00	Artificial graphite; collodial or semicollodial graphite; preparations based on graphite or other carbon in the form of pastes, blocks, pastes or other semi-manufacturers.
128	3802.10.00	Activated carbon, activated natural mineral products, animal black, including spent animal black.
129	3804.00.00	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 38.03.
130	3806.00.00	Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums.
131	3806.10.90	Reducers and blanket wash/roller wash used in the printing industry. (organic composite solvents and thinners not elsewhere specified or included)
132	3807.00.00	Wood tar, wood tar oils, wood creosotc, wood naphtha, vegetable pitch, brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch.
133	3809.00.00	Finishing agents, dye carriers to accelerate the dyeing or fixing of due-stuffs and other products and preparations (for example, dressings and mordants). Of a kind used in textile, paper, leather or like industries, not elsewhere specified or included.
134	3810	Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering brazing or welding; soldering brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods.
135	3812.10.00	Prepared rubber accelerators, compounded plasticisers for rubber or plastics, not elsewhere specified or included anti-oxidising preparations and other compound stabilisers for rubber or plastics.
136	3815.00.00	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
137	3817.00.00	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 2707 or 2902.
138	3818.00.00	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
139	3823.00.00	Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols.
140	3824.90.21	Elctroplating salts
141	3901	Polymers of ethylene in primary forms
142	3903	Polymers of styrene, in primary forms - Polystyrene:
143	3904	Polymers of vinyl chloride, vinyl acetate or of other halogenated olefins, in primary forms
144	3905.00.00	Acrylic polymers in primary forms.
145	3907.10.00	Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms.
146	3907.60.00	Polyethylene Terephthalate Chips
147	3908.00.00	Polyamides in primary forms.
148	3909.00.00	Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
149	3910.00.00	Silicones in primary forms.
150	3911	Petroleum resins, coumarone-indene resins, polyterpenes, polysuophides, polysulphones and other products not elsewhere specified or included in primary forms.
151	3912.00.00	Cellulose and its chemical derivatives, and cellulose others, not elsewhere specified or included in primary forms.
152	3913.00.00	Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
153	3914.00.00	Ion-exchangers based on polymers in primary forms.
154	3917.22.00	Polymers of propylene or of other olefins, in primary forms.
155	3919.00.00	Self-adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.
156	3920.00.00	Flexible plain films.
157	3923.00.00	All Articles for conveyance or packing of goods, including boxes, cases, crates, containers, carboys, bottles, jerry cans and their stoppers, lids, caps (but not including insulated ware).
158	3923.00.00	Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal.
159	4001.00.00	Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
160	4002.00.00	Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 4001 with any product of this heading, in primary forms or in plates, sheets or strip.
161	4003.00.00	Reclaimed rubber in primary forms or in plates, sheets or strip.
162	4005.00.00	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 4006.
163	4408	Veneer
164	4701.00.00	Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
165	4819.00.00	Cartons (including flattened or folded cartons). Boxes (including flattened or folded boxes) cases, bags and other packing containers of paper, paperboard, whether in assembled or unassembled condition and packing containers made of metals including tin.
166	4821.00.00	Paper printed labels and paperboard printed labels.
167	4823.12.00	Paper self adhesive tape and printed wrappers used for packing.
168	5402.00.00	Partially Oriented Yarn, Polyester Texturised Yarn and waste thereof.
169	6305.10.00	Sacks and bags of a kind used for the packing of goods, of jute or of other textile based fibres of heading No. 5303.
170	7010.90.00	Carboys, bottles, jars, phials, of a kind used for the packing of goods; stoppers, lids and other closures.
171	7601.20.00	Aluminium its alloys and products (except extrusions)
172	7604.29.10	Aluminium conductor steel reinforced (ACSR)
173		Acid slurry.
174		Activated Carbon
175		Additives, Salts, Stippers, Passivations, Intermediates and other chemicals used in Various types of Electroplatings such as Nickel, Zinc, Copper, Satin Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt, etc.
176		Amino Hardener, Epoxy Hardener, Accelator, Epoxy Resins, UF Resin
177		Basic chromium sulphate, sodium bi-chromate; bleach liquid.
178		Bone sinews.
179		Bones (burnt)
180		Bones (crushed)
181		Boric Acid and Borax Powder.
182		Brackets of bearings.
183		Buttons, Elastic, Zip Paper Foam
184		Caustic and Soda Ash.
185		Emery Powders, Animal Glue, Leather Wheels, Lustre (Polishing Composition) Cotton Buffs, Namda, Flap Wheels and all types of polishing materials and steel wire brush.
186		Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetric Acid and their Derivatives. (Other organicinorganic compounds)
187		Hand tools.
188		Hosiery knitting needles.
189		Maize starch, glucose D, maize gluten, maize germ & oil.
190		Motor stampings.
191		Nickel Sulphate, Nickel Chloride, Nickel Carbonate, Chromic Acid, Chrome Salt and other Acids etc.
192		Nitrocellulose Lacquers in Aqueous and Non-Aqueous Medium
193		Nuts and Bolts, screws and fasteners.
194		Organic Composite Solvents / Thinners
195		Paper Cones, Paper Pipes
196		Polyester Staple Fibre waste.
197		Polyester Staple Fibre, Polyester Staple Fibre Fill.
198		Power Coating, Stoving Enamels, Stoving Enamels, Stoving Primers and Stoving Thinners.
199		Prepared Liquid Pigments and Dye Solutions
200		Pulley.
201		Retarders used in the printing Industry
202		Sodium Acetate, Sodium Sulphate, Hydrogen Peroxide.
203		Sodium Bi Sulphate and Sodium Meta Bi Sulphite
204		Sodium Nitrite, Sodium Nitrate, Potassium Nitrate.
205		Sodium Silicate
206		Sodium Sulphide
207		Turpentine Oil
208		Wool tops, Acrylic tops, Viscose tops, Nylon tops and blended tops.
209		Zinc Oxide
210		Light liquid paraphene
211		Camphor
212		Footwear adhesives
213		Electric and Porcelain insulators
214		All type of clay
215		Microcellular sheets, Banwar sheets and Hawai straps
216		Pine Oil
217		Mild steel sheets
218		Soldering Iron,bits, spares and accessories thereof.
219		Polyvenyle acetate emulsion
220		Textile Auxillaries , P.U. adhesives, ethylene oxide condensates and derivates used in paints, greese ,juit and Textiles.
221		Hasian cloth, Juit clothier/sheets
222		C.N.F.L., cardinal alkyde resin
223		Purified Terephthalic acid
224		H-17 base oil
225		Copper clad sheets (printed circuit Board)
226		(a) S. O. Dyes (Liquid form)
		(b) Acrylic binders
		(c) Ethers
		(d) Finishing agents
		(e) NC lacquer
		(f) Prepared Was
		(g) Polyurethanes
		(h) Synthetic, Orgnic Tanning Preparation
		(i) CAB Lacquers].
227		The industrial inputs, raw-material and packing material other than those already listed in this entry, but excluding the goods as specified in sub-section (8) of section 11 of this Act subject to entitlement certificate in Form-43 issued by Assessing Authority of the district concerned (district incharge).

By order,

Principal Secretary(E&T) to the

Government of Himachal Pradesh