Uttar Pradesh Notification for Schedule Amendment
January 11, 2008
India Sales Tax And VAT Database
WHERE AS the State Government is satisfied that it is expedient so to do in public interest,
Now, Therefore, in exercise of the powers under sub-section (4) of section 4 read with section 74 of the Uttat Pradesh Value Added Tax Ordinance, 2007 [U.P.Ordinance no. 37 of 2007], the Governor is pleased to make with effect from January 01, 2008 the following amendments in the nSchedule- I, II, III and IV of the said Ordinance.
AMENDMENT
(a) In Schedule I for the entries at serial numbers 1, 3, 4, 5, 6, 8, 9, 10, 14, 19, 23, 25, 26, 27, 28, 31, 32, 35, 36, 40, 41, 42, 43 and 49, the following entries respectively shall columnwise be substituted namely:-
| S. No. | Name and description of goods | ||||||||||||||||||||||||||||||||||||||||||
| 1 | 2 | ||||||||||||||||||||||||||||||||||||||||||
| 1 | Agricultural implements including
sprayers & drip irrigation equipments - manually operated or animal driven
or tractor or power driven; spare parts and accessories thereof
(A) Agricultural implements Manually operated or animal driven - Hand hoe or khurpa, sickle, spade, baguri, hand-wheel hoe, budding/grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, raker, sprayer, duster and sprayer-cum-duster, kudali or kudal, garden fork, garden hatchet, lopper, axe shovel, bill hook (single edge or double edge), soil injector, jandra, wheel barrow, winnowing fan or winnower, dibbler, gandasa, puddler, leveller or scoop, scraper, fertilizer seed broadcaster, sheller, groundnut decorticator, manure or seed screen, flame gun, seed grader, tasla, tangli, yoke, plough, harrow, cultivator or trifali, seed drill, fertilizer drill, seed cum-fertilizer drill, planter, plank or float, ridger, ditcher, bund former, thresher or palla, transplanter, chaff cutter, Persian wheel and bucket chain or washer chain, crop yield judging hoops, pur or mhot, carts, reaper, mower, sugar cane crusher, cane juice boiling pan and grating roller and crowbar; animal driven cart, tyre and tube thereof. (B) Agricultural implements - Tractor or power driven-plough, harrow, cultivator or tiller, seed drill, fertilizer drill or fertilizer-cum-seed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridger, puddler, ditcher, cage wheel, sprayer, duster or sprayer-cum-duster, roller, hoe, rotary hoe or rotovetor, reaper or mower, potato harvester or spinner, groundnut digger, shaker, thresher, chaff cutter, sheller, groundnut decorticator, seed grader, winnower, seed treater, poultry feed grinder and mixer and transplanter. |
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| 3 | Animal shoenails, nalkhuri and nails used in nalkhuri. | ||||||||||||||||||||||||||||||||||||||||||
| 4 | Aquatic feed; poultry feed including balanced poultry feed ; cattle feed including balanced cattle feed; and cattle fodder including green fodder chuni, bhusi, chhilka , choker, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk or outer covering of paddy; aquatic, poultry and cattle feed supplement, concentrate and additives thereof; wheat bran and deoiled cake but excluding oil cake; rice polish; rice bran and rice husk; sanai and dhamcha. | ||||||||||||||||||||||||||||||||||||||||||
| 5 | All kinds of Bangles except those made of items described in Schedule III; Ghunghru and ghanti of brass ; Mukut of statue, trishul, gharial, hawan kund, ghanta, majira, aachmani made from copper and brass. | ||||||||||||||||||||||||||||||||||||||||||
| 6 | Betel leaves, paan bothe prepared and unprepared. | ||||||||||||||||||||||||||||||||||||||||||
| 8 | Coarse grains that is to say jowar, maize (macca), ragi, bajra, kodon, barley and kutu, ramdana, singhara (whether fresh dried or boiled), kutu flour and singhara flour;Sawan, Mandua, Kakun and Manjhari (Ankari) | ||||||||||||||||||||||||||||||||||||||||||
| 9 | Condoms and contraceptives, oral contraceptive pills | ||||||||||||||||||||||||||||||||||||||||||
| 10 | Cotton yarn in hanks and cones; silk yarn in hanks and cones; Polly cotton roving (puni) and slibers; cotton newar, hand spun yarn, handloom newar, baan made of Kaans, moonj or sunn | ||||||||||||||||||||||||||||||||||||||||||
| 14 | Earthen pot and all other goods of clay made by kumhars (potters) excluding ceramic pots and articles, dung and upla made of dung; earthen roofing tiles (Khaprail and naali); | ||||||||||||||||||||||||||||||||||||||||||
| 19 | Fresh vegetables and fresh fruits including potato, onion, garlic and ginger; fresh cane juice and fresh fruit juice other than those sold in sealed or tinned container or in hotels and restaurants. | ||||||||||||||||||||||||||||||||||||||||||
| 23 | Kumkum, Bindi, Alta & Sindur, roli, mahawar, mehndi leaves and its powder, kajal, surma, hairpins, hairband, hair clip, (other than that of precious metal), rubber band, safety pin, chutila, bichhia and rakhi; moonga or moti made of glass. | ||||||||||||||||||||||||||||||||||||||||||
| 25 | National Flag, news paper, newsprint when sold to news paper publishers; flag, poster, banner, token and goods of like nature related with Armed Forces Flag day celebrated on December Seven. | ||||||||||||||||||||||||||||||||||||||||||
| 26 | Organic manure
and bio fertilisers; Zinc Sulphate fertilizer and
micro nutrient mixtures ; potash and phosphatic components of the following
Chemical fertilizers
The percentage of different components in the chemical fertilizers shall be determined according to the guidelines by the Department of Agriculture, Uttar Pradesh from time to time. |
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| 27 | Papar, aam papar, kachri, sewaiya, mungauri, except soyabean mungauri, bari except soyabean bari. | ||||||||||||||||||||||||||||||||||||||||||
| 28 | Prasad, bhog or mahabhog, panchamrit, misri, vibhuti sold by religious institutions; batasha, illaichidana, gatta, kampat. | ||||||||||||||||||||||||||||||||||||||||||
| 31 | Semen including Frozen semen: bones, horns and hooves. | ||||||||||||||||||||||||||||||||||||||||||
| 32 | Slate and slate pencils; takthi; Chalk stick and chalk powder; blackboard, jharan (duster). | ||||||||||||||||||||||||||||||||||||||||||
| 35 | Tender green coconut; coconut containing water. | ||||||||||||||||||||||||||||||||||||||||||
| 36 | Bun, rusk, Bread excluding pizza bread: Atta, Maida,Suji, Besan: Gur, Jaggery & edible variety of rub gur. | ||||||||||||||||||||||||||||||||||||||||||
| 40 | Sacred thread, (commonly known as Yagyopavit), wooden kharaun. | ||||||||||||||||||||||||||||||||||||||||||
| 41 | Incense sticks commonly known as agarbati, dhupkathi or dhupbatti, hawan samagri including dhoop agarbatti , sambrani or lohbana, rudraksh , rudraksh mala, tulsikanthi mala. | ||||||||||||||||||||||||||||||||||||||||||
| GOODS OF LOCAL IMPORTACE | |||||||||||||||||||||||||||||||||||||||||||
| 42 | Chikan Products and Benarasi silk sarees, Kalavattu | ||||||||||||||||||||||||||||||||||||||||||
| 43 | Kite, manja & charkhi used for flying kites. | ||||||||||||||||||||||||||||||||||||||||||
| 49 | Handicrafts including wooden handicrafts and cane handicrafts but excluding wooden furniture and cane furniture. |
(b) In Schedule II part A:-
For entries at serial numbers 3, 4, 5, 7, 12,, 13, 20, 23, 24, 26, 45, 46, 51, 52, 53, 54, 71, 72, 74, 79, 83, 85, 87, 92, 97, 104, 107, 115, 116, 119, 123, 125, 127, 136 and 137, the following entries respectively shall, columnwise be substituted namely:-
| S. No. | Name and description of goods |
| 1 | 2 |
| 3 | All intangible goods like copyright, patent, rep, license etc.transfer of right to use goods. |
| 4 | All metal Castings; chains made of any metals or alloy other than those made of items described in Schedule III. |
| 5 | Marble goods; deepak made of brass & copper; statue made of brass; woolen carpet; cup, trophy and shield; scissor, ustra used by barbers, padlock; Rampuri chakoo. |
| 7 | All utensils including pressure cookers, pans except utensils made of precious metals; Art brass ware and ingots (gulli) and Koramal. |
| 12 | Bagasse, sawdust |
| 13 | Bamboo, bans ki tilli (phatti) |
| 20 | chemical fertilizers, except those which are described in entry no.26 of the Scheudle - I; micro-nutrients and also plant growth promoters & regulators, herbicides, rodenticide, insecticide, weedicide and pesticides. |
| 23 | Bone meal, Crush bone, bone sinews, bone grist. |
| 24 | Buckets made of iron & steel. Aluminium, plastic or other materials (except precious materials); other conveyance articles of plastic. |
| 26 | Machinery, equipment, Apparatus, tools, moulds, Dies and component spare parts accessories thereof; earth movers |
| 45 | Embroidary or Zari articles that is to say: lachaka, thapa, gokharu, Imi, zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, badia, gizai including their cutting, waste and garlands of Zari; embroidery machines, embroidery needles |
| 46 | Exercise book, graph book, laboratory note book and work books ; school bag, greeting cards and calendars. |
| 51 | Omitted. |
| 52 | Foodgrains including Paddy, Rice & Wheat |
| 53 | Glucose |
| 54 | Omitted. |
| 71 | Lac & Shellac including paseva, mulamma, button lac and kiri. |
| 72 | Leaf plates and cups - pressed or stitched ; Zuna used for cleaning. |
| 74 | Lime, lime stone, dolomite & other white washing materials not elsewhere mentioned in any other schedule. |
| 79 | Medical equipment/devices & implants, contact lens, spectacle frame, lenses, sepctacles excluding sungoggles and sun glasses. |
| 83 | Moulded plastic footwear; Hawai chappals and straps thereof; footwear of all kinds with maximum retail price of Rs.300 or less |
| 85 | Newars and tapes other than Cotton newar and handloom newar. |
| 87 | Nuts, bolts, screws and fasteners that is to say-hinges, nails, rivets, cotter, cotter pins, staples, panel pins and tools; tel ki khuppi; files used by artisans. |
| 92 | Paper of all kinds (including newsprint when sold to person other than news paper publishers), handmade paper and gum tape, whether meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey board; plywood, flushdoor and black board, hardwares, millstores. |
| 97 | Pollution control equipments, instrumental -BOc incubator, COc apparatus, ion analyzer; Air pollution control equipment - filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, wet scrubbers, particle analyzer (SO2, CO, NOx, SOx, hydrocarbons, chlorine, fluorine, etc.) personal samplers, detectors (for grass), high volume sampler, pressure gauges, timer, filter head assembly, pitet tube, sampling train (for ambient/stack air quality monitoring), smoke meter, mist eliminator. |
| 104 | Pulp of bamboo, Pulp of wood or Pulp of raddi paper. |
| 107 | Readymade garments; unfilled Razai. |
| 115 | Solvent oils other than organic solvent oil; oil based washing soap other than detergent and toilet soap. |
| 116 | Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch, ararote, mushroom, khumba and guchchi, gola, goley ka burada, seik narial, til, rai, postadana, magaj of all kinds, kesar; dry fruits, soyabean bari and soyabean mungauri. |
| 119 | Narrow woven fabrics, Non woven fabrics, Cotton coated fabrics. |
| 123 | Tools, aari, and kanni used by carpenter and masons. |
| 125 | Tractors, tractor trolley, Harvesters & attachments & parts thereof: tractor tyres and tubes. |
| 127 | Transmission wire & towers, telecom tower. |
| 136 | Writing intruments, geometry boxes, colour boxes, crayons & pencil sharpners, scale and eraser: scientific mathematical survey, mechanical drawing, biological instruments and apparatus. |
| 137 | Sweetmeat, namkeen and sugar products, bura, kulia, rewari and gazak. |
(c) In Schedule II part B:-
For entries at serial numbers 13, 15, 25 and 29, the following entries respectively shall, columnwise be substituted namely:-
| S. No. | Name and description of goods |
| 1 | 2 |
| 13 | Printed Circuit boards |
| 15 | DATA/Graphic display Tubes; TV parts, Picture Tubes and parts thereof. |
| 25 | Uninterrupted Power Supply (UPS) device and parts thereof. |
| 29 | Omitted. |
(d) In Schedule II part C:-
For entries at serial numbers 6, 38, 71, 150, 151, 172, 196, 197, 207, 255, 259, 260, 264 and 266 the following entries respectively shall, columnwise be substituted namely:-
| S. No. | Name and description of goods |
| 1 | 2 |
| 6 | Omitted. |
| 38 | Hydrogen, rare gases and oxygen gas |
| 71 | Carbonates: peroxocarbonates (percarbonates): commercial ammonium carbonates containing ammonium carbonate; polycarbonates. |
| 150. | Prepared rubber accelerators; compound plasticisers for rubber or plastics, Not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics, upper & lower of shoes, sole, ilet, shoe laces. |
| 151. | Reducers and blanket wash/roller wash used in the printing industry; rubber blankets. |
| 172. | Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised on laminated, supported or similarly combined with other materials or not; pre-sensitised aluminium plate, lithe film used in printing. |
| 196. | LLDPE/LDPE/HDPE, PP/HDPE Woven sacks, PP/HDPE Fabrics: HDPE mosquito net. |
| 197. | Refractory Monolithic. |
| 207. | Wooden Crates, Tea Chests; vineer. |
| 255. | Mentha Oil, dementhalised oil and menthol. |
| 259. | Dyes & Dyestuffs Excluding
following
paints, enamels, cement based water colours, dry distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers, varnishes all types of synthetic adhesive. |
| 260. | Gwar, gwar refined dal or split, gwar gum powder, and punwad. |
| 264. | Barely Malt., molasses, yeast, gel (cake improver), bread improver, bakery mix, baking powder. |
| 266. | Stainless steel ingots, billets, blooms, flats, flat bars, patta and circles, mild Steel sheets, stainless steelwire, wire rod, round, brightbar, sheet and plate. |
(e) In Schedule III after serial number 3 the following entry shall columnwise be inserted namely:-
| S. No. | Name and description of goods |
| 1 | 2 |
| 4 | Pulses (both whole or split) |
(f) In Schedule IV
For entries at serial numbers 1, 2, 3, 6, 9, 10, and 11, the following entries respectively shall, columnwise be substituted namely:-
| 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 | Omitted | ||
| 3 | Omitted | ||
| 6(a) | Diesel Oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner | M or I | 4% |
| 6 (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 6(a) | M or I | 21% |
| 9(a) | Furnace oil including residual furnace oil when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner | M or I | 4% |
| 9 (b) | Furnace oil including residual furnace oil in cases other than those described in serial no 9(a) | M or I | 20% |
| 10(a) | Natural gas other than Compressed Natural Gas (CNG) when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner | M or I | 4% |
| 10(b) | Natural gas other than Compressed Natural Gas (CNG) in cases other than those described in serial no 10(a) | M or I | 20% |
| 11(a) | Naptha when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner | M or I | 4% |
| 11(b) | Napthain cases other than those described in serial no 11(a) | M or I | 20% |
WHERE AS the State Government is satisfied that it is expedient so to do in public interest,
Now, Therefore, in exercise of the powers under clause (c) of section 7 read with section 74 of the Uttat Pradesh Value Added Tax Ordinance, 2007 [U.P.Ordinance no. 37 of 2007], the Governor is pleased to direct, that no tax shall be payble under the said Ordinance with effect from January 01, 2008, on the sale or purchase of country liquor and spirit and spirituous liquors of all kinds including methyl alcohol in Uttar Pradesh by manufacturer or importer dealer subject to the condition that a certificate prescribed by the Commissioner of Commercial Taxes, Uttar Pradesh is submitted by the concerned dealer with the return of the tax period before the asessing authority to the effect that consideration fee or excise duty payable under the United Provinces Excise Act, 1910 or the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, as the case may be, has been paid