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Notification No : EXN-F(10)-6/2011 Date : 02nd July, 2011
NOTIFICATIONS UNDER THE  Himachal Pradesh VALUE 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 notification;

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:-

DRAFT AMENDMENTS

The existing Part-II and Part-II-A of Schedule 'A' appended to the Himachal Pradesh Value Added Tax Act, 2005 shall be substituted; namely:-

SCHEDULE 'A'

[See clause (a) of sub-section (1) of section 6]

Part-II

GOODS TAXABLE @ 4 percentum

Sr. No.

Goods

1

2

1.

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).

2.

Edible oils, oil cake.

3.

Flour (atta), maida, suji and besan.

4.

Pulses

5.

Vanspati (hydrogenated vegetable oil).

6.

Vegetable oil including gingili oil and bran oil.

SCHEDULE 'A'

PART - II - 'A'

GOODS TAXABLE @ 5 percentum

Sr. No.

Goods

1

2

1.

Agricultural implements not operated manually or not driven by animal.

2.

Areca nut, betel nut and betel nut powder.

3.

Aviation Turbine Fuel, as defined under entry (iid) of section 14 of CST Act, 1956.

4.

Wood free Agro Boards and Particle boards made from Sugarcane bagasse and other agri-residue

5.

Bamboo, pulp of bamboo, bamboo paper, bamboo wood and its articles (other than those covered by item No. 5 of Schedule 'B'

6.

Bearings.

7.

Bedsheets, Pillowcover, quilts, Blanket, towels & other madeups.

8.

Belting.

9.

Betel leaves.

10.

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

11.

Bidi leaves.

12.

Biomass Briquettes

13

Bitumen & Coal-tar.

14

Bone meal.

15

bricks of all kind including fly ash bricks, refractory bricks and asphaltic roofing earthen tiles.

16.

Buckets of all kinds except those made of precious metal.

17.

Candles

18

Capital Goods.

19.

Castings.

20

Castor oil

21.

Centrifugal, mono block and submersible pumps sets and parts thereof.

22.

Coffee beans and seeds, cocoa pod, tea of all kind (whether leaves or in processed form) and chicory.

23.

Coir and coir products excluding coir mattresses.

24

Combs

25.

Compressed Fluorescent Light.

26.

Cottage Chesse (Paneer)

27.

cotton waste.

28.

Crucibles.

29

Cups & glasses of paper/ plastic & Leaf plates and cups (other than those specified in item No. 35 of Schedule "B")

30

Coal, including coke in all its forms but excluding charcoal as defined under entry (ia) of Central Sales Tax Act, 1956.

31.

Cotton Fabrics as defined under entry (iia) of Central Sales Tax Act, 1956.

32.

Desi Ghee

33

Drugs & medicines including vaccines, syringes & Dressing Medicated Ointment, light liquid paraffin of I.P. grade, medical plant and equipment/ devices & implants.

34

Dry fruits, Wet dates & porridge

35.

Electrodes including welding electrodes and welding rods.

36.

Embroidery or Zari articles i.e. imi, zari, kasab, saima, dabka, chumki , gota sitara, naqsi, kora, glassbeed & badla.

37.

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.

38.

Exercise books (except those specified in item No. 29 of Schedule 'B'), graph book and laboratory note book.

39.

Feeding Bottles & Nipples

40.

Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions thereof

41.

Fibres of all types and fibre waste.

42.

Flyash

43.

Fried and roasted grams.

44.

Hand pumps and spare parts.

45.

Hardware of Iron & Steel (not enameled or plated)

46.

Herbs, bark, dry plants or dry roots, commonly known as jari booti and dry flowers.

47.

Hing (Asafoetida)

48.

Honey

49.

Hose pipes & fittings thereof.

50.

Hosiery goods.

51.

Husk and bran of cereals & Rice Bran

52.

Ice.

53.

Imitation jewellery

54.

Incense sticks commonly known as aggarbati, dhupkathi and dhup bati.

55.

Industrial cables (high voltage cable, XL PE cables, jelly-filled cables, optical fibre cables).

56

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).

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

2808.00.00

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

3202.10.00

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].

 

 

57.

Insulators.

58

Intangible goods of all kind like copyright, patent and representative licence etc.

59

Insecticides, pesticides, rodenticides, fungicides, weedicides, herbicides

60

Iron and Steel, as defined under entry (iv) of section 14 of CST Act, 1956.

61

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:-

Sr. No.

Description

(a)

Word processing machines and Electronic typewriters, their parts and accessories,

(b)

Microphone, multimedia speakers and Headphones,

(c)

Telephone answering machines,

(d)

Prepared unrecorded media for sound recording.

(e)

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 media,

(f)

Transmission apparatus other than apparatus for radio or TV broadcasting that is to say,-

 

(i) Walkie talkie set,

 

(ii) Cordless handset

 

(iii) Car telephone,

 

(iv) Transportable telephone,

 

(v) Marine radio communication equipment,

 

(vi) Amateur radio equipment, and

 

(vii) Cellular telephone,

(g)

Radio, Pagers and Demodulators

(h)

Aerials, antennae and parts

(i)

(a) LCD Panels, LED panels and their parts

 

(b) Electrical capacitors, fixed variable and parts thereof

(j)

Electronic Calculators,

(k)

Electrical resistors,

(l)

Switches, connectors, relays of up to 5 amperes,

(m)

DATA/Graphic Display tubes, other than Picture tubes and parts thereof,

(n)

Diodes, transistors and similar semi-conductor devices,

(o)

Electronic integrated Circuits and Micro-assemblies,

(p)

Signal Generators and parts thereof,

(q)

(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,

(r)

Liquid Crystal devices, flat panel display devices and parts,

(s)

Computer systems and peripherals and electronic diaries,

(t)

Cathode ray oscilloscopes, spectrum analyzers and signal analyzers,

(u)

DC Micro motors and Stepper motors of 37.5 watts,

(v)

Uninterrupted power supply system,

(w)

Permanent magnets and articles,

(x)

Electrical apparatus for line telephony or line telegraphy.

 

 

 

62

Items of food & drinks prepared & sold by dealers running eating places.

63

Jute, as defined under entry (v) of section 14 of CST Act, 1956.

64

Kattha

65.

Kerosene Lamps/Lantern, Petromax , Glass chimney

66.

Khoya/Khoa

67

Knitting wool

68.

Lime, limestone, clinker and dolomite

69.

Lignite

70.

Linear Alkyl benezene, L.A.B. Sulphonic acid, Alfa Olefin, Sulphonate.

71.

Murmuralu, pelalu, atakutu, puffed rice, muri.

72.

Napa slabs & Slates (rough flooring & roofing stones).

73.

Newars.

74.

Non mechanised Boat used by Fishermen.

75.

Old/Used Cars (tax will be levied on the difference between the selling price and buying price of the old/used Cars).

76.

Ores and minerals.

77.

Paper, Paper board and news print including computer stationery.

78.

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

79.

Plastic footwear, Hawai Chappals & Straps thereof.

80.

Plastic granules, Plastic Powder & Master batches.

81.

Pre-engineered steel building and steel components thereof including Puff panels.

82.

Printed material including diary and calendar.

83.

Printing & writing ink excluding toner and cartridges.

84.

Processed fruits, vegetables etc. including fruit jams, jelly, pickles, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise)

85.

Processed meat, poultry & Fish

86.

Rail coaches, engines and wagons and parts thereof.

87.

Readymade garments.

88.

Refractory monolithic

89.

Renewable energy devices and parts thereof.

90.

Safety matches.

91.

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.

92.

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.

93.

Sand & Grit

94.

School bags.

95.

Scrap, parings & waste of metals, non metals ,glass & plastic

96.

Sewing machines & parts thereof

97.

Ship and other water vessels.

98.

Silk fabrics (subject to abolition of rental agreement).

99.

Skimmed milk powder and UHT Milk..

100.

Solvent oils other than organic solvent oil.

101.

Spectacles, parts & components thereof, contact lense & lense cleaners.

102.

Spices of all varities and forms including cumin seed, aniseed, turmeric and dry chillies.

103.

Sports goods including exercise & multi gym equipments, accessories & parts thereof

104

Stainless steel sheets

105.

Starch.

106.

Sugar and khandsari. **

107

Tamarind including seed & powder.

108.

Textile fabrics.

109.

Toys.

110.

Tractors, threshers harvesters and attachments and parts thereof.

111.

Transmission towers.

112.

Umbrella including garden umbrella.

113.

Utensils of all kind including Pressure cookers/Pans except utensils made of precious metals.

114.

Washing Soaps excluding detergents in all forms

115.

Writing instruments (other than those specified in item No. 29 of Schedule 'B'

116.

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 notify. "

By order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh

 

 

 




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