CourtMesh

S.O.63 /H.A.6/2003/S.59/2003 Dated 17/04/2003

State Notification of Haryana · 200334,542 characters of text

The enactment

TypeNotification
Year2003
JurisdictionState of Haryana
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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(2) argref l g WI:c TiWIT 4 MT ‘ i t i 4) i4.14 salic+.4 110 HARYANA GOVT GAZ (EXTRA.), 4PR1L 17. 2003 (CHTR, 27, 1925 SAKA) Th.-11Z•iPact.;;Fff titzir kiti4) ' 01 ' 1 4 141-1 tir w741.3121-fq 2 3 " 5 t r e a , ;41s1 -tjtri artzra d 2TI 4 % I' V i * aftqF f z i ruct-TESI (40•4010) 1“-N-chvi1 (40410u14U) cWi 6-1-4d,vz tr* (40141-A:10410) (-4 4.1 zrf TITIreAqt TITZW (Tint0410) 31- - TfU ward 1 eDivtli 9461- -g(rF tirdi #14Fr t w r i- latir Trul Trar A-re 1- ,11c1 RIcAt4 4-qf ur171 , 1'4-vivre' 7 4. Ps -.11q flitq 3rr r r 1m HARYANA GOVT. GAZ. (EXTRA.), APRIL 17, 2003 311 (CHTR. 27, 1925 SAKA) Authorised English Translation ] HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 17th April, 2003 No. S. O. 63/H. A. 6/2003/S. 59/2003.—In exercise of the powers conferred by sub -section (1) of section 59 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), and all other powers enabling him in this behalf, and with reference to Haryana Government, Excise and Taxation Department, notification No. S. 0. web 6/H.A. 6/2003/S. 59/2003, dated the 31st March, 2003, the Governor of Haryana hereby makes the following amendment in Schedule B, C and D appended to the said Act with effect from 1st April, 2003, namely :— Amendment In the Haryana Value Added Tax Act, 2003 (Act 6 of 2003),—

(1) for the existing schedules B and C, the following schedules shall be substituted, namely :— "Schedule B [See Clause (g) of sub -section (1) of section 2] Serial Description of goods Exceptions and No. conditions 1 2 3

1. Vegetable but not including red chilies, Except when sold in dry or otherwise. sealed containers

2. Sugarcane, Bajra, Maize and Jowar

3. Milk, Soyabeen Milk Except condensed and dried milk

4. Meat excluding meat on hoof, fish and eggs Except when sold in

5. Fresh fruits

6. Common salt

7. Oral re.hyderation salt

8. 1 -lowers

9. Paan &Betel) 3 t2 HARYANA GOVT GAZ. (EXTRA.), APRIL 17, 2003 (CHTR, 27, 1925 SAKA) 1 2

10. Books excluding publications providing commercial information to specific category of persons, such as. trade and industry brochures, annual -reports, souvenirs and review -reports and the like publications: account -books and diaries I Periodicak

12. Exercise and Drawing books

13. Writing slates. slate pencils, braillie typewriters, braillie slates and braillie stationery

14. (1) Writing chalks, crayons, (ii) Writing ink and (in) ball pen, refills or pen up to a maximum retail price of Rs. 25 each

15. Coloured pencils used for drawing and ordinary graphite pencils popularly known as Lead pencils

16. Handmade Paper

17. Footrules of the type usually used in schools

18. MI varieties of cotton, woolen or silken textile including rayon, artificial silk o r nylon but not including such carpets, druggets, woolen durrees. cotton floor durrees, rugs and all varieties of dryer felts on which additional excise duty in lieu of sales tax is not levied

19. All varieties of textiles covered by item 18 on which knitting and embroidery work has been done

20. Such varieties of canvas cloth tarpaulines and similar other products manufactured with cloth as base as are manufactured in textile mills, powerloom factories and processing factories but not including transmission belts 3 When manufactured and sold by pollution free industry having genuineness cetificate from Khadi Village Industry C o mmi s s i o n / Kh a d i Village Industry Board On which additional Excise Duty in lieu of sales tax is levied On which additional Excise Duty in lieu of saies tax is levied HARYANA GOVT. GAZ. (EXTRA.), APRIL 17, 2003 313 (CHTR. 27, 1925 SAKA) 1 2 3

21. Leather cloth and inferior or imitation leather On which additional cloth ordinarily used in book binding : rubber Excise Duty in lieu of used tissue or synthetic water tissue or sales tax is levied synthetic water -proof fabrics whether single textured or double textured and bookbinding cotton fabrics

22. Electric energy

23. Photographs including X -Rays photographs

24. Agricultural implements and irrigation equipments used for agricultural purposes as detailed belowA. Ordinary Agricultural Implements:

1. Hand hoe or khurpa

2. Sickle

3. Spade

4. Baguri

5. Hand -wheel hoe

6. Horticultural tools like budding, grafting knife/shear, pruning shear or hook, hedge shear, sprinkler, rake

7. Sprayer, duster and sprayer -cum -duster.

8. Soil injector

9. Jandra

10. Wheel barrow

11. Winnower/winnowing fan

12. Dibbler

13. Gandasa

14. Puddler

15. Fertilizer seed broadcaster

16. Maize sheller

17. Groundnut decorticator When sold by photographers and radiologists preparing then 314 HARYANA GOVT. 0A7.. (EXTRA.). APRIL '7. -2003 (CHTR. 27. 1925 SAKA) I 2 3

18. Manure or seed screen

19. Flame gun

20. Seed grader

21. Hand driven chaff cutters and tneir parts, except bolts, nuts and springs

22. Tasla

23. Tangli B Bullock Drawn Agricultural Implements

1. Yok

2. Plough

3. Harrow and its following parts-

(i) Harrow frame

(ii) Harrow spool

(iii) Harrow axle

(iv) Harrow scrappers

(v) Harrow draw bar

(vi) Harrow draw bar LT'

(vii) Harrow clamp

(viii) Harrow handle

(ix) Harrow clutch

(x) Harrow pathala

(xi) Harrow disc

4. Cultivator or triphali

5. Seed drill, fertilizer drill, seed -cumfertilizer drill.

6. Planter -7 Pinnir o r ftnqt

8. Leveller or scoop

9. Ridger HARYANA GOVT. GA7.. (EXTRA.), APRIL 17, 2003 315 (CHTR, 27. 1925 SAKA) 2 3

10. Ditcher

11. Bund former

12. Thrasher or palla

13. Transplanter

14. Chaff cutters and their parts, except bolts, nuts and springs

15. Persian wheel and bucket chain or washer chain

16. Cart and its following parts-

(i) Animal driven vehicle rims

(ii) Animal driven vehicle axle

(iii) Draw bar

(iv) Hook

17. Reaper

18. Mower

19. Sugar cane crusher

20. Cane juice boiling pan and grating

21. Roller C Tractor Drawn Agricultural implements

1. Plough and its following parts-

(i) Mould board plough assembly

(ii) Disc plough covers

(iii) Disc plough hubs

(iv) Disc plough land wheels

(v) Disc plough shoes

(vi) Disc plough bracket cap

(vii) Disc plough bracket

(viii) Disc plou‘n assembly scrapper

(ix) Disc plough bracket scrapper

(x) Disc plough bracket -furrow wheel

(xi) Disc plough assembly axle 316 HARYANA GOVT. GAZ (EXTRA.). APRIL 17, 2003 (CHTR. 27, 1925 SALM 2 3

(xii) Disc plough spring cap

(xiii) Disc plough assembly -spindle and dust cap

(xiv) Disc plough furrow wheel

2. Harrow and its following parts—

(i) Harrow frame

(ii) Harrow spool

(iii) Harrow bush

(iv) Harrow cast iron nut and chunk nut

(v) Harrow hub

(vi) Han ow axle

(vii) Harrow nipple bolt

(viii) Harrow lock patti

(ix) Harrow scrapper

(x) Harrow draw bar

(xi) Harrow draw bar 'TY

(xii) Harrow clamp

(xiii) Harrow handle

(xiv) Harrow clutch (x.v) Harrow parnals

(xvi) Harrow disc

3. Cultivator or tiller and its following parts—

(i) Tiller tyne assembly

(ii) Tiller tyne

(iii) Tiller spring

(iv) Tiller shovel/phalla

(v) Tiller pin

(vi) Tiller anchor pin

(vii) Tiller toggle assembly

(viii) Tiller link pin

(ix) Tiller tyne stop

(x) Tiller assembly tool bar

(xi) Tiller 3 -point linkage

(xii) Tiller twist patti HARYANA GOVT. GAZ. (EXTRA.), AMT.. 17, 2003 317 (CHTR. 27, 1925 SAKA) 2 3

(xiii) Tiller angle bracket

(xiv) Tiller frame front and rear

4. Seed drill, fertilizer drill or seed -cumfertilizer drill and its following parts—

(i) Seed drill tyne

(ii) Seed drill shovel/ phalla (lilt Seed drill grari

(iv) Seed drill feeder (pistol)

(v) Seed drill spout

(vi) Seed drill hopper assembly

(vii) Seed drill ground wheel

5. Fertiliser broadcaster

6. Planter

7. Plank or float

8. Leveller or scoop and its following parts—

(1) Leveller frame assembly

(ii) Leveller blade

(iii) Leveller main frame

9. Bund former

10. Ridger and its following parts-

(i) Ridger tyne

(ii) Ridger shoes

(iii) Ridger/shovels/phalla

11. Trailor and its following parts—

(i) Animal driven vehicle rims

(ii) Axles

(iii) Trailor draw bar

(iv) Traitor hook

12. Puddler

13. Ditcher

14. Cage wheel

15. Sprayer. duster or sprayer -cum -duster

16. Roller

17. Hoe, rotary hoc or rotovator

18. Reaper or mower harvester 318 HARYANA GOVT. GAZ. (EXTRA.), APRIL 17, 2003 (CH'rR. 27, l925 SAKA1 2 3

19. Potato harvester or spinner

20. Groundnut digger shelter

21. Transplanter D Power Implements

1. Thresher and its following parts— (ii Thrasher weight wheels

(ii) Thrasher jali tiii) Thrasher seive set

(iv) Thrasher 1..7' clamp and beater

(v) Thrasher rotor

(vi) Thrasher ground whee!s

2. Chaff cutters and their parts, except bolts, nuts and springs

3. Maize shelter

4. Groundnut decorticator

5. Seed grader

6. Winnower

7. Seed treater

8. Power sprayer or duster

9. Agricultural pumping sets of all kinds including submerssible pumps and sprinkler irrigation system equipment and drip irrigation system and their following components, namely :—

(1) Control units

(ii) Fertilizer applicator/injecting equipment

(iii) Dripper/Emitter/ Mixee/Sprinkler/ Spinner

(iv) Filteration units:— - Mesh/Screen/Sand/Gravel

(v) Distribution tube/Micro tube

(vi) Built-in-Drip-in-LLDPF, pipe

(vii) Bi-pass tube

(viii) Accessories like couplers, joints, bend sockets, delivery pipe. pressure gauge, regulators etc. HARYANA GOVT. GAZ. (EXTRA.), APRIL 17, 2003 (CHTR. 21, 1925 SAKA) 319 1 3

(ix) Valves

(x) Prime movers i.e. electric/diesel pump set of 5 Horse Power and above with fitting

10. Poultry feed grinder and mixer U. Transplanter

25. Spinning Wheel (Charkha) and its parts

26. All goods sold to the Indian Red Cross Society, St. John Ambulance Association, Hind Kushet Nivaren Sangh, Haryana Welfare Society for hearing and speech handicapped, Haryana Rajya Bal Bhawan, Madhuban, Karnal, SOS Children's Village Association (Bal Niketan), Panchkula and Haryana State Council for Child Welfare and their respective branches.

27. Organic Manure

28. All goods sold to the Central purchasing Service, New Delhi, operated by the Catholic Hospital Association of India. • • • •

29. (i) Foreign liquor and Indian made foreign liquor except when sold by a L -4/L-5 or L -12C licensee,

(ii) Country liquor When sold against payment in foreign exchange received through BEGECA Anchen, Germany; provided that an authorised representative of the Central Purchasing Service, New Delhi, certified that the goods in question have been purchased for use in community health, welfare and development programmes in India by voluntary non-profit institutions irrespective of religious affiliations. On which State Excise duty has been paid. 320 HARYANA GOVT. GA2. (EXTRA.). APRIL.. 17. 2003 (CHTR. 27, 1925 SAKA) 1 2 3

30. Judicial and non-judiciat stamps, Entertainment Duty Stamps, Passengers and Goods tax Stamps, standard w.:.terrnaked petition paper. Philatalic stamps and postal stationery

31. Hand -spun yarn

32. Crudely tanned leather called nail' tanned leather usually tanned by villagers in villages (other than that tanned in a factory)

33. Reari, Patasha, Gajjak, Misri (Candy or Cooza), Golie, Makhana, Marunda and Phullian

34. Pappad When sold by one who deals in hand spun yarn exclusively When manufactured and sold by Sri Mahila Griha Tidyog Lijat Pappad, Model Town, Karnal

35. Tobacco whether crude, uncrude or manufactured and all its product including Biri, cigarettes, cigars.

36. Artificial hearing aids and their accessories

37. Vegetable seeds.

38. All kinds of saplings.

39. Fodder that is to say:—

(i) Green fodder and bhoosa;

(ii) Chilka of cereals excluding rice bran and Paddy husk

(iii) Chilka and churl of all pulses; Guar Churl, Korma

40. Earthenware made by Kumhars

41. Kikar bark

42. Country made shoes (Desi Joottie) When sold by the maker of such shoes himself or by any other member of HARYANA GOVT. GAZ. (EXTRA.), APRIL 17, 2003 321 (CH'TR. 27, 1925 SAKA) 1 3

43. Takhtis used by students in schools

44. Sugar, Khandsari and Boora manufactured or made in India

45. Bakery goods prepared without using power at any stage 4

46. Bardana (packing material) and containers

47. Kuth

48. Straw cover

49. Edible oils produced from sarson, toria and til in indigenous kohlu whether worked by animals or human beings

50. Indian food preparation ordinarily prepared by tandoorwala, iohwala and dhabawala

51. Eatables and drinks his family or by anyother person employed by the maker, provided that the maker does not use Power as defined in clause (g) section 2 of the Factories Act, 1948, at any stage for making shoes. When sold, otherwise than in containers and packets by bakers dealing exclusively in such goods. When sold by a person who deals exclusively in goods specifi ed in this schedule, but sells packing material and container only as incidental to his main business When sold by manufacturers themselves or through their labour unions When sold by the owners of such Kohlus' only When sold by persons running tandoor, lob and dhaba exclusively When sold by the Railways Tea Stall Contractors authorised 322 HARYANA GOVT. GAZ. (EXTRA.), APRIL 17, 2003 (CHTR. 27, 1925 SAKA) 1 2 3

52. Water other than aerated or mineral water or water sold in bottles or sealed containers

53. Medicines

54. All goods sold to the serving military personnel and ex- servicemen by the Canteen Stores Department direct or through the authorised Canteen Contractors or through Unit run canteens

55. Poultry feed, that is to say, a m:xture of proteins, salt and minerals, vitamins, antibiotics and coccidiosis, whether such mixture contains carbohydrates or not

56. Machinery used in bio-gas plant except burners when sold separately and hot plates

57. UNICEF Greeting Cards and Calendars 5 . Live, stock anc nye poultry birds

59. Curd by Railway authorities within the Railway premises at their Tea Stall and by the departmental canteens set up by the Government of India and canteens in the Defence establishments and other inustrial establishments which are set up under section 46 of the Factories Act, 1948, within their premises for consumption by the workers or employees thereof When sold by the registered medical practitioners who dispense medicines exclusively to their own patients Only when sold as a mixture of the constituents mentioned in column 2 1 HARYANA GOVT. GAZ, (EXTRA.), APRIL 17, 2003 (CHTR. 27. 1925 SAKA) 2 323 3

60. Desi-ghee manufactured without the aid of electric power at any stage in its process

61. Foodgrains sold by the Food Corporation of India to the Government of India for supply to the State of Haryana under the Food for Work National Rural Employment Programme or under Rural Landless Employment Guaranteed Programme or under World Food Programme project 2664 or such other programme

62. Artificial limbs/aids for use by orthopaedically handicapped persons

63. Frozen semen when sold by the Haryana Dairy Development Co-operative Federation Ltd., or Haryana Dairy Development Department

64. Celery seeds

65. Glass bangles, other bangles and karra

66. All types of Contraceptives

67. Goods sold or purchased by Khadi Ashram, Panipat and its decentralised units, which are located within the State of Haryana

68. Cattle feed, that is to say, a mixture of rice polish, rice bran deoiled, gram churl, mustard extraction, molasses, barley sprout, salt, mineral mixture, urea and damaged wheat

69. Under -wear (Kachha) sewn out of cotton cloth other than hosiery cloth

70. All goods grown, produced and sold by the Haryana Agricultural University , Hisar

71. All varieties of Khadi Textiles whether cotton, woollen, silken or readymade garments of such textiles manufactured and sold by Khadi Ashram Panipat, its sale depots, decentralised/certified units and other units and their sale outlets Subject to furnishing of a certificate indicating the quantiy and value of such foodgrains from the receiving Department of the State Government When the Sale or purchase takes place between such Ashram and units inter -se Only when sold as a mixture of the constituents mentioned in column 2 In whose favour certificates of genuinenss have been issued by the Commission established under the Khadi and Village Industries Commission Act, 1956, or the Board. constituted under the Punjab Khadi and Village industries Board Act, 1955 324 HARYANA GOVT. GAZ. (EXTRA.), APRIL 17, 2003 (CHTR.. 27, 1925 SAKA) 2 3

72. Shoes and chappals with maximum retai price not exceeding Rs. 100 per pair

73. Bread

74. Seeds certified by the certification agency When sold in sealed under the Seeds Act, 1956, bags or containers

75. Tyres and tubes (including flaps) of animal drawn vehicles

76. 1. Flat Plate Solar Collectors

2. Concave type Solar Collectors

3. Solar Water Heating System

4. Solar Cookers including Community type

5. Solar Thermal Power Plants

6. Solar Refrigeration System

7. Solar Crop, Dryers/System

8. Solar Stills/Desalination System

9. Solar Photovoltaic Systems for Electricity Generation

10. Solar Photovoltaic Systems for Water Lifting

11. Biomass Gasifiers for Water lifting, chaff, cuttings, Thrasher runttng, electricity generation etc.

12. Biogas stoves and improved Chu!lab

13. Wind aerogenerator

77. Plant and Machinery and its parts used for the conversion of agricultural and municipal waste into briquetts

78. Sindur, Bindi, Mangalsutra. Mehandi, Kajal, Rakhi and Yagyopavit

79. Solid fuel briquettes converted from agrowaste i.e. wood dust, paddy -husk, bagasse, sugarcane trash, maize stalks, sunflower and mustard stalks, paddy -stalks (Para) , groundnut shells and Sarkanda etc.

80. Dhoop and Aggarbati

81. Cycle rickshaw

82. Wood charcoal

83. Lime (excluding quenched lime and processed lime) HARYANA GOVT. GAZ. (EXTRA.), APRIL 17, 2003 325 (cirrR. 27, 1925 SAKA) Schedule C iSet till') of clause (a) of sub-brt.titoa (1) ur sttlion 7]

1. Pesticide, weedicide, insecticide and herbicide

2. All types of yarn except cotton yarn but including threads and knitting wool

3. Raw wool and its waste

4. Cotton waste, woollen waste and waste of all types of yarns

5. Plant harmone

6. Oil cakes and de -oiled cakes including de -oiled rice bran

7. Vegetable Ghee other than imported from outside the territory of India

8. Vegetable oils whether edible or non -edible.

9. Spices and condiments, whether whole, powdered or mixed.

10. Wheat flour, maida and suji, rice flour, gram flour, besan, barley flour, barley ghat, sago (Sabudana), guar and its flour, guar gin, dried peas and its dall, rajmah, lobia and rongi

11. Parched, roasted or puffed grain, parched gram and roasted groundnut except when sold in sealed containers.

12. Soya meal

13. Rice bran and paddy husk

14. Safety matches

15. Gur and Shakkar

16. Sugar, Khandsari and Boora not manufactured or made in India

17. Bone meal, crushed bones, bone sinews and burnt bones.

18. Tractors

19. Harvester combines

20. Computer hardware, software and computer peripheral s and uninterrupted power supply (UPS)

21. Cellular phones or mobile handsets

22. Metal utensils and kitchen wares including milk cans

23. Non ferrous industrial metal products i.e. ingots, bars, slabs, sheets, circle, strips, rods, wires (not including electric wires and super enamelled copper wire), tubes, angles and scrap.

24. Ferro alloys 326 HARYANA GOVT. GAZ. (EXTRA.), APRIL 17, 2003 (CHTR. 27, 1925 SAICA) 25 Blankets manufactured by composite units

26. Ready made garments and hosiery goods

27. Umbrella cloths, pillow covers, quilt covers, cushion covers, mattress covers and sofa covers.

28. Jute bags, laminated jute bags and HDPE bags

29. Cycle, its parts and accessories

30. Beedi Leaves

31. Preserved, processed, dried or dehydrated fruit, vegetable, fish and meat when sold in sealed containers

32. Raw silk

33. Pipes and tubes made of any material other than iron and steel.

34. Chemical fertilizer

35. Bamboo

36. Ice

37. Firewood and saw dust

38. Incorporeal or intangible goods

39. Hand pump and their parts Note : — Entries in this schedule are subject to the general exception of exclusion of declared goods";

(2) in schedule D, after serial number 4 and entries thereagainst, the following serial number and entries thereagainst shall be added at the end, namely : 2 3 "5 Petrol, High Speed Diesel, Super Light Diesel Oil and 4% ". Light Diesel Oil when sold to Export Oriented Units (EOU) or units set up under Exp4)rt Processing Zone (EPZ) Scheme, Electronic Hardware Technology Park (EHTP) Scheme or Software Technology Park (SIT), for use by such unit in manufacture of goods for sale in the course of export outside the territory of India; CIIANDER SINGH, Financial Commissioner and Principal secretary to Government Haryana, Excise and Taxation Department. 35868-1.. R

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