schedule IIB

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SCHEDULE - II(B)

 [See sub-clause (i) of clause (b) of sub-section (2) of section 4 of Uttarakhand VAT Act, 2005]

Tax shall be payable on the goods specified in this Schedule at every point of sale at the rate of FIVE percent.

(NOTE- By notification no.-189/2012/02(120)/XXVII(8)/12 Dated 28 May, 2012 the Rate of tax has been increased from FOUR percent to FIVE percent and by notification no.- 494/2012/02(120)/XXVII(8)/12 Dated 28 May,2012 the previous notifications regarding Additional Tax has been rescind.)

S.No

Discription of Goods

1

Acids

2 Agricultural implements not operated manually or not driven by animal

3

 

 

All equipments for communications such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.),  teleprinters, wireless equipments and parts thereof

4

All intangible goods like copyright, patent, replicense etc

5

All metal castings

6

 

 

All processed and preserved vegetables, vegetable  mushrooms and fruits including fruit jams, jellies, fruit squash, paste, fruit drinks and fruit juices (whether in sealed  containers or otherwise  ) 

(this entry has been substituted as follows vide notification no.96 dated 20/01/2015)

" All processed and preserved vegetables, mushrooms and fruits including fruit jams , jellies, fruit squash, paste, fruit drinks, fruit juices and achar but excluding all types of sauce and potato chips, banana chips and other fruit and vegetable chips.

(whether above goods are in sealed containers or otherwise)"

7

 

All types of yarn including polyester fibre yarn and staple fibre yarn,  other than cotton and silk yarn in hank, and sewing thread.

8

 

All utensils (including pressure cookers/ pans), buckets and containers made of aluminium, iron and steel, plastic and other materials except made of precious metals and enamalled utensils

(this entry has been substituted as follows vide notification no.96 dated 20/01/2015)

 "All utensils and enamelled utensils(including pressure cookers and pans), buckets, jugs & mugs, made of aluminium,  "iron & steel", plastic or other materials except precious metals."

9

Articles of  packing including (a) boxes, cases, cartons, Jerry cans, bag made of paper, paper board, corrugated sheets, plastics (b) moulded try made from recycled paper, (c) tat, bags made of jute and hemp goods (d) laminated jute bages.

(this entry has been substituted as follows vide notification-646 dated  1-09-2009) 

Articles of  packing including (a) boxes, cases, cartons, Jerry cans, bag made of paper, paper board, corrugated sheets, plastic (b) moulded try made from recycled paper, (c) tat, bags made of jute and hemp goods (d) laminated jute bages (e) empty glass bottle and phials.

(this entry has been substituted as follows vide notification no.96 dated 20/01/2015)

" Articles of packing including (a) boxes, crates, cases, cartons, jerry cans, bags made of paper, paper board, corrugated sheets or plastic (b) moulded tray made from re-cylcled paper (c) tat, bags made of jute and hemp goods (d) laminated jute bags (e) empty glass bottle and phials, but excluding articles of packing made of wood or timber."

10

Aluminium, Aluminium alloy, their products (excluding extrusions)

11

Aluminium conductor steel reinforced (A.C.S.R.)

12

Arecanut powder and betel nut

13

Atta, Maida, Suji, Besan, Dalia

(this entry has been deleted vide  notification no.209 dated 20-03-08)

14

Bagasse

15

Basic chromium sulphate, sodium bi-chromate

16

Bearings 

17

Bed sheet, pillow cover and other made-ups   

18

Beltings of all varieties and descriptions 

19

Bicycles, tricycles, cycle rickshaws and parts, tyres, tubes thereof

20

Bitumen

21

Bone meal

22

Candles

(this entry has been DELETED vide notification No-735/2012/141(120)/XXVII(8)/2008 Dated 01 Aug, 2012)(size 271kb)

23

Castor oil

24

Caustic soda, caustic potash, soda ash

 

25

 

Centrifugal and  monoblock submersible  pump sets  and parts thereof

26

Charcoal

27

 

 

Chemical fertilizers, Micronutrients and plant growth promoters and regulators, herbicides, rodenticide, insecticides, weedicides and  pesticides

(this entry has been substituted as follows vide notification No -237dated  3-05-07) 

Chemical fertilizers, Micronutrients and plant growth promoters /regulators and their herbicides, rodenticide, insecticides, weedicides and  pesticides

28

Clay including fire clay, fine china clay and ball clay

(this entry has been substituted as follows vide notification No -15 Dated  3-05-2012)

Clay including fire clay, fine china clay, ball clay and khaprail.

 

29

Coconut fiber

30

Coconut in shell and separated  kernel of coconut, and tender green coconut

31

Coffee beans and seeds, cocoa pod, green tea leaf and chicory

(this entry has been substituted as follows vide notification-688dated  27-12-06)

 Coffee powder and all forms of coffee including French coffee, coffee beans

and seeds, cocoa  pod green tea leaf and chicory.

32

Coir and coir products excluding coir mattress

33

Combs

34

Computer stationery

35

Cooked food

(This entry DELETED vide notification no- 709 dated 19-11-2007)

Cooked food

(Above entry has been substituted vide notification No-156/2014/17(120)/XXVII(8)/2009  Dt 04-02-2014)

36

Cottage cheese & paneer

37

Cotton and cotton waste

(this entry has been substituted as follows vide notification No-430 dt 28-04-2010) 

Cotton, cotton waste and Textile waste.

38

Crucibles

39

Cups, glasses and plates of paper and plastics

40

 

 Declared Goods as specified in section 14 of the Central Sales Tax Act, 1956, except coarse grain 

This entry has been substituted as follows vide notification no.209 dated 20-03-08

“Declared Goods as specified in section 14 of the Central Sales Tax Act, 1956, except coarse grain and pulses.”

41

 

 

Drugs and medicines & pharmaceutical preparations (Allopathic, Ayurvadic, Homeopathic and Unani) including vaccines, syringes and dressings, medicated ointments produced under drug license, light liquid paraffin of IP grade

This entry has been substituted as follows vide notification no.96 dated 20/01/2015

 

Drugs and Medicine whether patent or proprietary; as defined in Section 3(a)or clauses (i),(ii) and (iii) of section 3(b) of The Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940) or Rule 2(dd) of The Drugs and Cosmetics Rules, 1945; including vaccines, hypodermic syringes, hypodermic needles, catguts, sutures, surgical cotton, dressings, plasters, catherters, cannulae, bandages, madicated ointments produced under drug license, light liquid paraffin pf IP grade and similar articles but not including the following medicated goods-

(i)                  All kinds of oil

(ii)                Tooth pastes , tooth powder and other dentifrices

(iii)               Soap

(iv)              Shampoo

(v)                Cosmetics and toilet preparations

(vi)              Talcum powder

(vii)             Mosquito repellents in any form


42

Dyes, Acid dyes, Basic dyes

43

Edible oils

44

 

 

Embroidery or zari articles, that is to say- (i) imi; (ii) zari (iii) kasb; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass bead; (xii) glzal, (ix) embroidery machines, (x) embroidery needles

45

Exercise book, graph book and laboratory note book

46

Feeding bottles, nipples

47

 

Ferrous and non ferrous metals and alloys; non metals such as aluminium, copper, zinc and extrusion of those

48

Fibres of all types and fibre waste

49

Fire wood

50

Glucose-D

51

Hand pumps, parts and fittings

52

Hing (Asafoctida )

53

Hose pipes and fittings thereof

54

Hosiery goods

55

Husk and bran of cereals

56

Husk including groundnut husk

57

Ice

58

Imitation jewellery

59

 

Industrial cables (high voltage cables, XLPE Cables, jelly field cables, optical fiberables)

60

Insulators

61

 

IT products as specified below -

 (i) Word processing machines, electronics typewriters

(ii) Micro phones, multimedia speakers, head phones  etc.

(iii) Telephone answering machines

(iv)Prepared unrecorded media for sound recording

(v) Prepared recorded media for sound recording

(vi) IT software or any media

(vii)Transmission apparatus other than apparatus for radio or TV broadcasting

(viii) Radio communication receivers, Radio Pagers

(ix) Aerials, Antennas and parts

(x) LCD panels, LED panels and parts

(xi) Electrical capacitors, fixed, variable and parts 

(xii)Electronic calculators 

(xiii)Electrical resistors

(xiv) Printed circuits

(xv) Switches, connectors, Relays for up to 5 amps

(xvi)Data/Graphic Display tubes, other than picture tubes, and parts

(xvii)Diodes, transistors and similar semi-conductor devices

(xviii) Electronic integrated circuits and Micro-assemblies

(xix) Signal Generators and parts    

(xx) Optical fiber cables

(xxi) Optical fiber and optical fiber bundles, cables

(xxii)Liquid Crystal devices, flat panel display devices and parts

(xxiii)Computer systems and peripherals, Electronic diaries

(xxiv) Cathode ray oscilloscopes, Spectrum analysers, Signal analysers.

(xxv)Parts and accessories of HSN 84.69,84.70& 84.71

(xxvi)D C Micromotors, stepper motors of 37.5 watts.

(xxvii)Parts of HSN 85.01

(xxviii) Uninterrupted power supply.

(xxix)Permanent magnets and articles

(xxx)Electrical apparatus for line telephony or line telegraphy.

(xxxi) Cell phones

(xxxii)DVD and CD

62.

Katha

63.

 Khandsari

64

Khoya/khoa 

65

Knitting wool

66

Lignite

67

Lime, lime stone, clinker and dolomite and other white washing materials

68

Liner alkyl benzene, L.A. B. sulphonic Acid , Alpha Olefin sulphonate

69

 

Liquid product of cellulose, commonly known as L.P.C., and liquid product of earthen waste   

70

Loose biscuits

71

Maize starch, maize gluten, maize germ and oil

72

Medical equipment/devices and implants

73

Mixed PVC stabilizer

74

Non-mechanized boats used by fisherman for fishing

75

" Nuts, bolts, screws and fasteners " 

(this entry has been substituted as follows vide notification no.04 dated 21-01-2006.

Hardware including nuts, bolts, screws, nails and fastners but excluding iron or steel wires

76

Oil cake

77

Oil seeds

78

Ores and minerals excluding minor minerals

79

" Paper including news prints and paper board " 

(this entry has been substituted as follows vide notification- 135 dated  27-02-2009)

"Paper including news prints and paper board and photographic paper"

80

Paraffin wax

81

 

Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipe and PVC pipes and fittings thereof

82

Pizza bread

83

Plastic granules, plastic powder and master batches

84

Porridge

85

Printed material including diary, calendar etc

86

Printing ink excluding toner and cartridges

87

Processed meat, poultry, fish, prawn and other aquatic products

88

Pulp of bamboo, wood and paper

89

" Railway  wagons, engines, coaches and parts thereof " 

(this entry has been substituted as follows vide notification-347dated 16-07-2008)

"Railway  wagons, engines, coaches and parts thereof, Railway Track assembly H-Shaped  grooved ruber sole plates, Railway Switches crossings  switch expansion joints, steel turnout   sleepers, fish plate, steel clips track bolts and nuts, elastic rail clips and railway signal, signaling equipments and accessories and parts thereof. "

90

Readymade garments

91

Refractory monolithic

92

Rice, wheat, pulses and paddy

(this entry has been DELETED vide notification no.328 dated 26-03-2014)

93

Rice bran, rice polish and rice husk excluding deoiled rice bran, deoiled rice police and deoiled rice  husk

94.

 

River sand and grit excluding(a) boulders(b)grit and sand manufactured by stone crushers

(this entry has been substituted as follows vide notification no.-04 dated 21-01-2006. 

River sand, grit and boulders

(this entry has been substituted as follows vide notification no.541 dated 02-05-2013)

River sand and River Bazari

95.

Resin

96

Rubber, raw rubber, latex, dry ribbed

97

Sawai grass and rope

98

Safety matches

99

Sewing machines, its parts and accessories

100

Ship and other water vessels

101

Silk fabrics excluding handloom silk unless covered by Additional Excise Duty

102

 

Skimmed milk powder and UHT milk

103

Solvent oils other than organic solvent oil

104

Spectacles, parts and components thereof, contact lens and lens cleaner 

105

Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies and dry fruits

106

Sports goods excluding apparels and footwear

107

Stainless steel sheets not falling under declared goods 

108

Starch

109

 

" Sweetmeat,  rewari,gajak,and sugar products namely kulia, batasha, khilona, ilaichidana etc and namkeen .when unpacked"

(this entry has been substituted as follows vide notification-136 dated  27-02-2009)

Sweetmeat, rewari,gajak,and sugar products namely kulia, batasha, khilona, ilaichidana etc. and  namkeen .

(By notification no.-493/2012/17(120)/XXVII(8)/2011 Dated 28 May, 2012 the words-and sugar products namely kulia, batasha, khilona, ilaichidana etc- has been DELETED. The remaining entry is as follows)

Sweetmeat, rewari, gajak and  namkeen.

110

Tamarind seed and powder

111

Tea

112

Toddy, neera and arak

113

Tools

114

Toys excluding electronic toys

115

Tractors, threshers, harvesters and attachment and parts thereof 

(the word Threshers has been deleted vide notification No-430 dt 28-04-2010)

Tractors, harvesters and attachment and parts thereof 

 

116

Transmission towers

117

Umbrella except garden umbrella

(this entry has been DELETED vide notification No-735/2012/141(120)/XXVII(8)/2008 Dated 01 Aug, 2012)(size 271kb)

118

Used motor vehicle

(this entry has been substituted as follows vide notification-590dated  03-07-06)

Used motor vehicle not covered by any other Notification under the Act.

119

Vanaspati (hydrogenated  vegetable oil)

120

Vegetable oil including gingili oil and bran oil

121

Wet dates and nariyal

122

Wooden crates

 (This entry has been deleted vide Notification No. 97 dated 20/01/2015 

123

Wooden loi, pattu, gabba, shawl and blanket

(this entry has been substituted as follows vide notification-645 dated  01-09-2009)

Wooden loi, pattu, gabba and such powerloom manufectured shawl and blanket not specified elsewhere in any Schedule of the Act.

 

124

Writing ink

(this entry has been deleted vide notification No-430 dt 28-04-2010)

 

125

 

 

Writing instruments, geometry boxes, colour boxes, crayons, pencil sharpeners and scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus    

This entry has been substituted as follows vide notification no.96 dated 20/01/2015

 

Writing instruments, geometry boxes, colour boxes, crayons, pencil sharpeners and scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus (excluding such products which are made of wood and timber)

126

Zip fastener,zip roll and components thereof

127

(this entry has been added as follows vide notification no.04 dated 21-01-2006)

Balanced cattled feed

(this entry has been added as follows vide notification-939dated  19-12-06)

 Balanced poultry feed and balanced acquatic feed.

This entry has been deleted vide notification no.194 dated 14-3-08)

128

(this entry has been added as follows vide notification-04dated  21-01-06) 

Hand made wire-mesh

(this entry has been substituted as follows vide notification-560 dated  05-06-06) 

Wire-mesh manufactured through warf and waft (Tana Bana)

(this entry has been substituted as follows vide notification-477 dated  15-04-2013(988KB))

All kinds of wire-mesh made of iron and steel wire and wire crate manufactured out of such wire-mesh.

129

(this entry has been added as follows vide notification no.-04 dated 21-01-2006)

Plywood including hard-board, leather-board and fibre-sheets

(This entry has been deleted vide Notification No. 97 dated 20/01/2015)

130

(this entry has been added as follows vide notification no.-04 dated 21-01-2006)

Welding electrodes and welding rods.

(This  entry has been  substituted as follows vide notification no. 120 dated 13-02-2008)

“welding electrodes,welding rods  and alumino thermic mixture(Thermit portions)"

131

(this entry has been added as follows vide notification no.-04 dated 21-01-2006)

Hand made washing soaps

132

(this entry has been added as follows vide notification no.-04 dated 21-01-2006)

Kerosene based light trap used for agricultural purposes

133

(this entry has been added as follows vide notification no.-245 dated  29-03-06)

Plywood product namely block board, flush door and veneer

(This entry has been substituted as follows vide notification no.-810 dated 29-10-2009) 

Plywood product namely block board, flush door, veneer and plain and pre laminated fibre and particle boards made out of agro residue base, such as Bagasse.

(This entry has been substituted as follows vide notification no.-616/2010/174(120)/ XXVII(8)/2008  Dated 23-06-2010) 

Plywood product namely block board, flush door, veneer and plain and pre laminated fibre and particle boards made out of agro residue base, such as Bagasse and fiber boards made out of timber of agro based trees such as eucalyptus and poplar.

This entry has been substituted as follows vide notification no.96 dated 20/01/2015

 

Plain and pre-laminated fiber and particle boards made out of agro residue base, such as bagasse.

 

134

(this entry has been added as follows vide notification-592 dated  03-07-06)

Pre-engineered steel building and steel components thereof.

135

(this entry has been added as follows vide notification-815 dated 12-10-06)

Industrial Oxygen.

136

(this entry has been added as follows vide notification-295 dated  01-06-07) 

Unmanufactured tobacco,biris and tobacco used in the manufacture of biris.

(This entry has been substituted as follows vide notification no.-596 dated 5-1-2007)

“ unmanufacture Tobacco excluding Hukka Tobacco, Bidis & Tobacco used in the manufacture of bidis.”

(This entry has been DELETED vide notification no.-483/2012//02(120)/XXVII(8)/07 Dated 30-05-2012)

137

(this entry has been added as follows vide notification no. 702 dated 15-11-2007)

Bricks

138

(This entry has been added  as follows vide notification no.142 dated 27-02-2009) 

(a)  Road Roller, paver finishers, compactors, road sweepers, bitumen pressure distributors, Pothole Repairing machine Drum mix plant, hot mix plant, earthmovers and execarators, drilling and mining  machinery, Air compressors jack hammers, wagon drills and parts thereof .

(b) Utility Track Vehicles  OHE maintenance cars, Rail-Cun-Road vehicles, Ballast Tamping machines, Rail grinding  machine track  renewal trains and parts thereof.

139

(This entry has been added  as follows vide notification no.-812 dated 29-10-2009) 

Herb, bark, dry plants, dry roots, commonly known as jari-but, dry flower and aromatic plant and grasses including herbs of organic solvant oil.

140.

(This entry has been added  as follows vide

http://samadhan.uk.gov.in, Samadhan Portal (External Website that opens in a new window)

http://india.gov.in, the National Portal of India (External Website that opens in a new window) Uttarakhand Goverment Portal, India (External Website that opens in a new window)

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Source : State Tax Department Government of Uttarakhand , Last Updated on 16-10-2023