Notification No : EXN-F(10)-6/2011 Date : 02nd July, 2011
NOTIFICATIONS UNDER THE Himachal PradeshVALUE ADDED TAX
Notification No :
EXN-F(10)-6/2011 Date : 02nd July, 2011
Effective From :
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 of Himachal Pradesh proposes to make the following amendments in
Schedule 'A' appended to the said Act and the same are hereby published in the
e-Gazette, Himachal Pradesh for the information of the general public;
If any interested person likely to be affected has
any objection(s) or suggestion(s) with regard to these amendments, he may send
the same to the Excise and Taxation Commissioner, Himachal Pradesh,
shimla-171009 within a period of ten days from the date of publication of this
Objection(s)/suggestion(s), if any, received within
the above stipulated period shall be taken into consideration by the Government
before finalizing the same, namely:-
The existing Part-II and Part-II-A of Schedule 'A'
appended to the Himachal Pradesh Value Added Tax Act, 2005 shall be substituted;
[See clause (a) of sub-section (1) of section 6]
GOODS TAXABLE @ 4 percentum
Declared goods as specified
in section 14 of the Central Sales Tax Act, 1956 (Central Act, 74 of 1956)
except item at sr. no. (ia), (iia), (iid), (iv) & (v).
Edible oils, oil cake.
Flour (atta), maida, suji and
Vegetable oil including
gingili oil and bran oil.
PART - II - 'A'
GOODS TAXABLE @ 5 percentum
Agricultural implements not
operated manually or not driven by animal.
Areca nut, betel nut and
betel nut powder.
Aviation Turbine Fuel, as
defined under entry (iid) of section 14 of CST Act, 1956.
Wood free Agro Boards and
Particle boards made from Sugarcane bagasse and other agri-residue
Bamboo, pulp of bamboo,
bamboo paper, bamboo wood and its articles (other than those covered by item
No. 5 of Schedule 'B'
quilts, Blanket, towels & other madeups.
Bicycles, tricycles, cycle
rickshaws, Cycle tyres & tubes and parts thereof
Bitumen & Coal-tar.
bricks of all kind including
fly ash bricks, refractory bricks and asphaltic roofing earthen tiles.
Buckets of all kinds except
those made of precious metal.
Centrifugal, mono block and
submersible pumps sets and parts thereof.
Coffee beans and seeds, cocoa
pod, tea of all kind (whether leaves or in processed form) and chicory.
Coir and coir products
excluding coir mattresses.
Compressed Fluorescent Light.
Cottage Chesse (Paneer)
Cups & glasses of paper/
plastic & Leaf plates and cups (other than those specified in item No. 35 of
Coal, including coke in
all its forms but excluding charcoal as defined under entry (ia) of Central
Sales Tax Act, 1956.
Cotton Fabrics as defined
under entry (iia) of Central Sales Tax Act, 1956.
Drugs & medicines including
vaccines, syringes & Dressing Medicated Ointment, light liquid paraffin of
I.P. grade, medical plant and equipment/ devices & implants.
Dry fruits, Wet dates &
Electrodes including welding
electrodes and welding rods.
Embroidery or Zari articles
i.e. imi, zari, kasab, saima, dabka, chumki , gota sitara, naqsi, kora,
glassbeed & badla.
Equipments of all kind for
communication such as, Private Branch Exchange (P.B.X.) and Electronic
Private Automatic Branch Exchange (E.P.A.B.X.) etc.
Exercise books (except those
specified in item No. 29 of Schedule 'B'), graph book and laboratory note
Feeding Bottles & Nipples
Ferrous and non-ferrous
metals and alloys; non-metals such as aluminium, copper, zinc and extrusions
Fibres of all types and fibre
Fried and roasted grams.
Hand pumps and spare parts.
Hardware of Iron & Steel (not
enameled or plated)
Herbs, bark, dry plants or
dry roots, commonly known as jari booti and dry flowers.
Hose pipes & fittings
Husk and bran of cereals &
Incense sticks commonly known
as aggarbati, dhupkathi and dhup bati.
Industrial cables (high
voltage cable, XL PE cables, jelly-filled cables, optical fibre cables).
Industrial input and packing
materials as notified vide notification no. EXN-F(5)-8/2005 dated 21.06.2005
(published in R.P.H.P. on 21-06- 2005) and EXN-F(5)-5/2005, dated 12-07-2006
(published in R.P.H.P. dated 27.07.2006).
Animal (including fish)
fats and oils, crude, refined or purified.
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.
Glycerol, Crude, Glycerol
Waters and Glycerol lyes.
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
Liquid glucose (non
Yeasts (Active or
Inactive); other single cell micro organism, dead (but not including
vaccines of prepared baking powders.
Denatured ethyl alcohol
of any strength.
Ethyl Alcohol of the
strength above 110 proof.
All ores and concentrates
Granulated slag (slag
sand) from the manufacture of iron or steel.
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
Natural Gas in Liquefied
state (except LPG, Propane and Butane)
Natural Gas in Gaseous
State other than Compressed Natural Gas (used as transport fuel)
Normal Paraffin and
Bromine and Iodine.
Sulphur, sublimed or
precipitated; colloidal sulphur.
Carbon (carbon blacks and
other forms of carbon not elsewhere specified or included).
Hydrogen, rare gases and
Alkali or alkaline earth
metals; rare earth metals, scandium and ytrium, whether or not
intermixed or inter alloyed; mercury.
Sulphuric acid and
anhydrides thereof; Oleum.
Nitric acid; sulphonitric
phosphoric acid and polyphosphoric acids.
Oxides of boron; boric
Other inorganic acids and
other inorganic oxyzen compounds of non-metals
Halides and halide oxides
Sulphides of non-metals;
commercial phosphorus trisulphide.
Ammonia, anhydrous or in
Sodium hydroxide (caustic
soda); potassium hydroxides (caustic potash); peroxides of sodium or
Cyclic alcohols and their
halogenated, sulphonated nitrated or nitrosated derivatives.
Phenols and its salts
nitrated or nitrosated derivatives of phenols or phenol-alcohols.
peroxides, ether peroxides, ketone peroxides (whether or not chemically
defined) and their halogenated, sulphonated, nitrated or nitrosated,
epoxyphenols and epoxythers, with a three-membered ring and their
halogenated, sulphonated, nitrated or nitrosated derivatives.
Acetals and hemiacetals,
whether or not with other oxygen function and their halogenated,
sulphonated, nitrated or nitrosated derivatives.
compounds, Aldehydes, whether or not with other oxygen function; cyclic
polymers of aldehydes; paraformaldehyde.
nitrated or nitrosated derivatives of products of heading No. 2912.
monocarboxylic acids and their anhydrides, halides, peroxides and
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated
monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides,
halides, peroxides and peroxyacids; their halogenated, sulphonated,
nitrated or nitrosated derivatives.
their anhydrides, halides, peroxides and peroxyacids; their halogenated
sulphonated, nitrated or nitrosated derivatives.
* Dimethyl terephthalate.
* Terephthalic Acid and
Carboxylic acids with
additional oxygen function and their anhydrides, halides, peroxides and
peroxyacids; their halogenated, sulphanated, nitrated or nitrosated
Phosphoric esters and
their salts, including lactophosphates; their halogenated, sulphonated,
nitrated or nitrosated derivatives.
Esters of other inorganic
acids (excluding esters of hydrogen halides) and their salts, their
halogenated, sulphonated, nitrated or nitrosated derivatives.
Quaternery ammonium salts
and hydroxides; lecithins and other phosphominolipids.
compounds; amide-function compounds of carbonic acid.
compounds (including saccharin and its salts) and imine function
Organic derivatives of
hydrazine or of hydroxylamine.
Compounds with other
Others inorganic acid and
other inorganic oxygen compounds of non-metals
Sugars, chemically pure,
other than sucrose, lactose, maltose, glucose and fructose: sugar
ethers, sugar acetals and sugar esters and their salts.
with oxygen heteroatom(s) only.
with nitrogen heteroatom(s) only.
Nucleic acids and their
salts; other heterocyclic compounds.
Glycosides, natural or
reproduced by synthesis and their salts, ethers, esters and other
natural or reproduced by synthesis, and their salts, ethers, esters and
Other organic compounds.
Tanning extracts of
vegetable origin; tannins and their salts, ethers, esters and other
Synthetic organic tanning
substances; inorganic tanning substances; tanning preparations, whether
or not containing natural tanning substances; enzymatic preparations for
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
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.
preparations based on colour lakes,
Other colouring matter;;
inorganic products of a kind used as luminophores, whether or not
Glass frit and other
glass, in the form of powder, granules or flakes.
Dyes, acid dyes,
alizarine dyes, basic dyes and chemicals.
Organic surface active
agents (other than soap), surface-active preparations, washing
preparations (including auxiliary washing preparations) and cleaning
preparations, whether or not containing soap.
(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
- Containing petroleum
oils or oils obtained from bituminous minerals:
Casein, cascinates and
other Casein derivatives, casein glues.
Glues derived from bones,
hides and similar items; fish glues.
Enzymes; prepared enzymes
not elsewhere specified or included.
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.
collodial or semicollodial graphite; preparations based on graphite or
other carbon in the form of pastes, blocks, pastes or other
activated natural mineral products, animal black, including spent animal
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.
Rosin and resin acids,
and derivatives thereof, rosin spirit and rosin oils, run gums.
Reducers and blanket
wash/roller wash used in the printing industry. (organic composite
solvents and thinners not elsewhere specified or included)
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.
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.
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.
accelerators, compounded plasticisers for rubber or plastics, not
elsewhere specified or included anti-oxidising preparations and other
compound stabilisers for rubber or plastics.
reaction accelerators and catalytic preparations, not elsewhere
specified or included.
Mixed alkylbenzenes and
mixed alkylnaphthalenes, other than those of heading No. 2707 or 2902.
Chemical elements doped
for use in electronics, in the form of discs, wafers or similar forms;
chemical compounds doped for use in electronics.
Polymers of vinyl
chloride, vinyl acetate or of other halogenated olefins, in primary
Acrylic polymers in
polyethers and epoxide resins, in primary forms, polycarbonates, alkyd
resins, polyallylesters and other polyesters, in primary forms.
Polyamides in primary
polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
Silicones in primary
coumarone-indene resins, polyterpenes, polysuophides, polysulphones and
other products not elsewhere specified or included in primary forms.
Cellulose and its
chemical derivatives, and cellulose others, not elsewhere specified or
included in primary forms.
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.
Ion-exchangers based on
polymers in primary forms.
Polymers of propylene or
of other olefins, in primary forms.
sheets, film foil, tape, strip of plastic whether or not in rolls.
Flexible plain films.
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).
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.
Natural Rubber, balata,
gutta percha, Guayule, chicle and similar natural gums, in primary forms
or in plates, sheets or strips.
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.
Reclaimed rubber in
primary forms or in plates, sheets or strip.
unvulcanised, in primary forms or in plates, sheets or strip, other than
the forms and articles of unvulcanised rubber described in heading No.
Mechanical wood pulp,
chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous
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.
Paper printed labels and
paperboard printed labels.
Paper self adhesive tape
and printed wrappers used for packing.
Partially Oriented Yarn,
Polyester Texturised Yarn and waste thereof.
Sacks and bags of a kind
used for the packing of goods, of jute or of other textile based fibres
of heading No. 5303.
Carboys, bottles, jars,
phials, of a kind used for the packing of goods; stoppers, lids and
Aluminium its alloys and
products (except extrusions)
Aluminium conductor steel
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,
Iron and Steel, as defined
under entry (iv) of section 14 of CST Act, 1956.
IT products including
computers, telephone (including mobile handsets, DVD & CD and parts thereof,
teleprinter and wireless equipments and parts thereof) and other products as
notified vide notification no. EXN-F(5)-8/2005 dated 29.05.2009.
"Telephones, cell phones,
tele-printer, wireless equipment and parts thereof, Digital Video Disc &
Compact Disc and Information Technology products, that is to say:-
Word processing machines
and Electronic typewriters, their parts and accessories,
speakers and Headphones,
Prepared unrecorded media
for sound recording.
IT software on any media,
that is to say,-
(i) disc for laser
reading systems for reproducing phenomena other than sound or image,
(ii) Magnetic tapes for
reproducing phenomena other than sound or image,
(iii)Other software, on
flopphy disc or cartridge tape or on disk or on CD ROM or on other
other than apparatus for radio or TV broadcasting that is to say,-
(i) Walkie talkie set,
(ii) Cordless handset
(iii) Car telephone,
(v) Marine radio
(vi) Amateur radio
(vii) Cellular telephone,
Radio, Pagers and
Aerials, antennae and
(a) LCD Panels, LED
panels and their parts
capacitors, fixed variable and parts thereof
relays of up to 5 amperes,
tubes, other than Picture tubes and parts thereof,
Diodes, transistors and
similar semi-conductor devices,
Circuits and Micro-assemblies,
Signal Generators and
(i) Optical fibre cables
made up of individually sheathed Fibres, whether or not assembled with
electric conductors or fitted with connectors, and
(ii) Optical fibre,
optical fibre bundle and cables other than those specified in part (i)
of this sub-item,
Liquid Crystal devices,
flat panel display devices and parts,
Computer systems and
peripherals and electronic diaries,
oscilloscopes, spectrum analyzers and signal analyzers,
DC Micro motors and
Stepper motors of 37.5 watts,
Permanent magnets and
Electrical apparatus for
line telephony or line telegraphy.
Items of food & drinks
prepared & sold by dealers running eating places.
Jute, as defined under
entry (v) of section 14 of CST Act, 1956.
Petromax , Glass chimney
Lime, limestone, clinker and
Linear Alkyl benezene, L.A.B.
Sulphonic acid, Alfa Olefin, Sulphonate.
Pre-engineered steel building
and steel components thereof including Puff panels.
Printed material including
diary and calendar.
Printing & writing ink
excluding toner and cartridges.
Processed fruits, vegetables
etc. including fruit jams, jelly, pickles, fruit squash, paste, fruit drink
& fruit juice (whether in sealed containers or otherwise)
Processed meat, poultry &
Rail coaches, engines and
wagons and parts thereof.
Renewable energy devices and
Sales of goods (other then
those goods specified in Schedule 'D') made to Government of Himachal
Pradesh, subject to furnishing of the certificate in form 'D' appended at
the end of this Part.
Sales of goods other than
Schedule-'D' goods made to Canteen Stores Department subject to the
furnishing of a certificate duly signed and stamped by the officer
authorized to make purchases certifying that the goods purchased are meant
for sale to serving military personnel and ex-servicemen directly or through
unit run Canteens.
Sand & Grit
Scrap, parings & waste of
metals, non metals ,glass & plastic
Sewing machines & parts
Ship and other water vessels.
Silk fabrics (subject to
abolition of rental agreement).
Skimmed milk powder and UHT
Solvent oils other than
organic solvent oil.
Spectacles, parts &
components thereof, contact lense & lense cleaners.
Spices of all varities and
forms including cumin seed, aniseed, turmeric and dry chillies.
Sports goods including
exercise & multi gym equipments, accessories & parts thereof
Stainless steel sheets
Sugar and khandsari. **
Tamarind including seed &
harvesters and attachments and parts thereof.
Umbrella including garden
Utensils of all kind
including Pressure cookers/Pans except utensils made of precious metals.
Washing Soaps excluding
detergents in all forms
Writing instruments (other
than those specified in item No. 29 of Schedule 'B'
Yarn of all type other than
cotton and silk yarn in hank and sewing thread.
Note:- ** The rate of tax in respect of Sugar
of this Schedule, shall be applicable from the date as the State Government may