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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) SCHEDULE
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SCHEDULE III

[See sub-clause (ii) of clause (b) of sub-section (2) of Section 4 of Uttaranchal Value Added Tax Act, 2005]

Tax shall be payable on Special Category Goods specified in this Schedule at the point of sale specified in column 3 at the rate specified against each in column 4

M stands for Sale by the Manufacturer in Uttaranchal

I stands for Sale by the Importer in Uttaranchal

Sr.No Description of goods Point of Tax Rate of tax Percentage
(1) (2) (3) (4)
1

(a) Spirits and spirituous liquors of all kinds including Methyl Alcohol, Alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors and "wine, manufactured from fruits produced in Uttarakhand State. M or I 20%
(b)Country liquors    M or I 10%
(c) Wine, manufactured from fruits produced in Uttarakhand State M or I 5 %
2 Motor Spirit as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 M or I 25 percent or Rs. 17 per/lit. whichever is greater
3 Diesel Oil, as defined under the United Provinces Sale of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 Manufacturer or Importer 17.48 percent or Rs. 9.41 per litre, which is greater
3(A) Diesel as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 when sold to an industrial Unit* of a dealer registered under the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017) for use In the process of manufacture of taxable goods under the Uttarakhand Goods and Services Tax Act, 2017, in pursuance of such manner and against such certificate as may be prescribed by the Commissioner. Manufacturer or Importer 5%
4 (1) Aviation Turbine Fuel M or I 20 percent
  (2) Aviation Turbine Fuel

The specified 01 Percent tax rate shall be applied for a period of 10 years from the date of the notification of the Regional Connectivity Scheme, under the following conditions

(a) At RCS Airports and for RCS flights - from other Airports located within the State Under Regional Connectivity Scheme, a list of which will be provided by the Airports Authority of India (AAI) to the State Government and Oil Companies; and/or

(b) For the aircrafts using a non metropolitan city airport as a base for which the call sign number of the non metro airport based aircraft will be indicated by the airlines.

M or I 01 percent
5 Natural gas M or I 20%
5(A) Natural gas other than Compressed Natural Gas (CNG) when sold to an industrial unit* of a dealer registered under the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017) for use in the process of manufacture of taxable goods under the Uttarakhand Goods and Services Tax Act, 2017 in pursuance of such manner and against such certificate as may be prescribed by the Commissioner. Manufacturer or Importer 5%
6 Omitted w.e.f 28-04-10 M or I  
7 Omitted w.e.f 19-11-07 M or I   
8 All kinds of Lubricants M or I 20%
9 Timber and wood of all kinds and of all trees, of whatever species, whether growing or cut or sawn but their products and firewood is not included. M or I

Sale by Uttarakhand Forest department, Uttarakhand Forest Corporation or by the Pvt. Owners of the Forest.

15%
10 Unmanufactured Tobacco excluding Hukka Tobacco, Bidis and Tobacco used in the manufacture of Bidis M or I

8%
11 Cigarette, Cigar and Pan Masala containing Tobacco (Gutka) M or I

20%
12 Non levy sugar postpone with immediate effect till further orders by Notification No. 736/2012/03(120)/XXVII(8)/07 Dated 3rd August, 2012 M or I

2%