(1) The Haryana General Sales Tax Act. 1973 (20 of 1973), is hereby repealed:
(2) Notwithstanding anything contained in sub -section (1), —
(a) any application, appeal, revision or other proceedings made or preferred to any authority under the said Act, and pending at the commencement of this Act, shall, after such commencement, be HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 123 (CHTR. 7, 1925 SAKA) transferred to and disposed of by the officer or authority who ,voufd have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if it had been in force on the date on which such application, appeal, revision or other proceedings was made or preferred;
(b) any security in the form of cash deposit, bank guarantee, personal bond, surety bond or in any other form furnished on any day before the commencement of this Act for the payment of any tax • or other dues under the said Act, shall remain in force and may be enforced after the commencement of this Act for the payment of any tax or other dues under this Act and for this purpose this Act shall be deemed to have come into force on the day such security was furnished;
(c) declaration in form S.T.38 in force under the said Act and the rules made thereunder shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use after such date as may be specified in the notification;
(d) the provisions of section 13B and section 25A of the said Act and the rules (hereinafter referred to as the 'existing rules'), framed thereunder relating to tax concessions to industrial units shall remain in force subject to the thilowing exceptions, restrictions and conditions, namely:—
(i) an industrial unit availing the benefit of exemption from payment of tax may, in the prescribed manner, change over to deferment of payment of tax for the remaining period and the remaining extent of benefit or for such period and such extent of benefit as may be prescribed but where an industrial unit does not choose to do so, exemption to it from payment of tax shall cease to take effect on and from the appointed day and further,- (I) it shall be liable to maintain Production at a level so that its annual turnover does not fall short of the average annual turnover during the period of exemption; and (II) it shall not export out of State any goods produced by it, for a period of next five years or such shorter period for which it has availed of exemption from payment of tax and if it fails to do so, it shall be liable to pay to the State Government. in the prescribed manner the amount of tax in respect of which it has availed of exemption from payment after reducing therefrom the tax paid by it before such failure;
Construction of references in the repealed Act to officers and authorities.
Removal of difficulties.
124 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
(ii) an industrial unit availing the benefit of capital subsidy may, in the prescribed manner, change over to deferment of payment of tax tbr the remaining period and the remaining extent of benefit but where an industrial unit does not choose to do so. the benefit of capital subsidy to it shall cease to take effect on and from the appointed day:
(iii) an industrial unit availing the benefit of deferment of payment of tax, whether by change over under the foregoing provisions or otherwise, may, in lieu of making payment of the deferred tax after five years, pay half of the amount of the deferred tax upfront along with the returns and on making payment in this manner, the tax due according to the returns shall be deemed to have been paid in full; and
(iv) the tax deferred in every other case shall be converted into interest free loan in the manner prescribed.
Explanation.— For the purpose of this clause. "tax" includes the tax under the Act of 1973 and the Central Act.
62. Any reference in any provision of the law contained in the repealed Act to an officer, authority or Tribunal, shall for the purpose of carrying into effect the provisions contained in section 61, be construed as a reference -to the corresponding officer, authority or Tribunal and if any question arises as to who such corresponding officer, authority or Tribunal is, the decision of the State Government thereon shall be final.
63. If any difficulty arises in giving effect to the provisions of section 61 of this Act, the State Government may by order. published in the Official Gazette, make such provision or give such direction as appears it to be necessary for removing the difficulty.
HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 125 (CHTR. 7, 1925 SAKA) Schedule A [See sub -clause (i) of clause (a) of sub -section (1) of section 7].
Serial Description of goods No.
Rate of tax 1 2 3
1.• Gold, silver, other precious metals, precious stones 1%
2. Articles including jewellery made of gold, silver, other precious metals, precious stones 1%
3. Aviation Turbine Fuel, Petrol, Gasohol 20%
4. High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil 12%
5. Liquor as defined in Punjab Excise Act, 1914 (61 of 1914) 20% 126 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) Schedule B [See clause (p) of sub -section (1) of section 2].
1. Fresh fruits and vegetables.
2. Betel leaves.
3. Sugarcane.
4. Fresh milk, pasteurised milk, curd and buttermilk. •
5. Fresh meat, fish, meat on hoof, poultry and eggs.
6. Livestock.
7. Plants and saplings.
8. Water except when sold in sealed containers.
9. Common salt except when sold in retail packs under brand name.
10. Cereals other than wheat, paddy, rice and barley.
11. Flours of exempted cereals.
12. Natural flowers.
13. Manually operated or animal drawn agricultural implements.
14. Hand carts and animal drawn vehicles.
15. Organic manure.
16. Fodder, that is to say, grass, straw (except paddy straw) and hay.
17. Aids for handicapped persons.
18. Books and periodicals.
19. Writing slate (made of stone) and slate pencils.
20. Earthen pots but not including crockery.
21. Beehives, honey supers, hive tool, smoker, veil and helmet, feeder.
22. Spinning wheel.
23. Hand spun yarn and handloom fabrics.
24. National flag and Gandhi topi.
25. Handmade musical instruments.
26. Electric energy or other form of power.
27. Human blood including human blood plasma.
28. Semen.
29. Contraceptives.
30. Glass bangles, bindi and sindur.
31. Liquor except when sold by an L -4/L-5 or L -12C licensee.
( HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 127 (CHTR. 7, 1925 SAKA) Schedule C [See sub -clause (iii) of clause (a) of sub -section (1) of section 71
1. Agricultural implements except manually operated or animal drawn.
2. Agricultural tractors and trailers, harvester combines.
3. Sprinkler irrigation and drip irrigation systems and components, parts and accessories thereof.
4. Mono -block or submersible pump sets of the type generally used for agricultural purposes of five horse power and above.
5. Seeds.
6. Fertilisers except organic manure.
7. Pesticides and weedicides for plants protection.
8. Bone meal, crushed bones, bone sinews and burnt bones..
9. Cattle feed, poultry feed and aquatic feed and feed supplements, concentrates, and additives.
10. Oil cakes and de -oiled cakes including de -oiled rice bran.
11. Husk and bran of all cereals and pulses, paddy husk and straw.
12. Ice.
13. Bread.
14. Common salt when sold in retail packs under a brand name.
15. Gur and shakkar.
16. Reori, gajjak, patasha, misri (candy or cooza), goli, makhana, marunda, murmura.
17. Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of wheat or barley, guar, guar flour, guar gin, rajmah, lobia, rongi, sago (sabudana).
18. Parched, roasted or puffed grain, parched gram and roasted groundnut except when these goods sold in sealed containers.
19. Soya meal.
20. Vegetables sold in sealed containers and dried vegetables of the type required to be cooked before use.
21. Meat including flesh of poultry and aquatic food, sold in a sealed containers, of the type required to be cooked before use.
22. Milk powder, ultra high temperature (UHT) milk.
23. Vegetable oils. whether edible or non -edible.
24. Vanaspati ghee.
25. Spices and condiments, whether whole, powdered or mixed.
26. Betel nut.
128 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
27. Household aluminium utensils.
28. Firewood, saw dust, charcoal and fuel briquettes and cakes made from biomass.
29. Safety matches.
30. Biddi leaves.
31. Cotton waste.
32. Raw silk.
33. Raw wool and wool tops.
34. Fibres and fibre waste.
35. All types of yarn (except cotton yarn), knitting wool, yarn waste and threads.
36. Readymade garments and hosiery.
37. Sports goods excluding apparels and footwear.
38. Plastic footwear.
39. Umbrella except garden umbrella.
40. Computer software, hardware and computer peripherals.
41. IT products as notified by Government of India.
42. Telecommunication equipment including telecom cables.
43. Ferro alloys.
44. Non-ferrous metals, alloys and extrusions thereof.
45. Incorporeal or intangible goods.
46. Herb, bark, dry plant, dry root and dry flowers, commonly known as jari-buti but not including ayurvedic preparations sold in sealed containers.
47. Aggarbatti and dhoopbatti.
48. Newar.
49. Hand pumps and their parts.
50. Pipes and tubes made of any material other than iron and steel.
51. Bricks of the type used in construction of buildings.
52. Bamboo.
53. Renewable energy devices and non -conventional energy devices.
54. Bicycles, cycle -rickshaw and their parts including their tyres and tubes.
55. Sewing machines.
56. Ship and vessels plying on water.
57. Paper and newsprint.
58. Exercise books.
59. Writing instruments.
60. Printed material except books and periodicals.
61. Printing ink.
Note -Entries in this Schedule are subject to the general exception of exclusion of declared goods.
HARYANA GOVT. GAZ. (EXTRA.), MARCH 28. 2003 129 (CHTR. 7, 1925 SAKA) Schedule D !See clause (a) of sub -section (2) of section 7].
Set till Description of goods No.
Rate c.it tax I 2 3
1. Aviation Turbine Fuel 20%
2. Petrol, Gasohol 12%
3. High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil 12%
4. Paddy 4% 130 HARYANA GOVT. CiAZ. (EXTRA.). MARCH 28. 2003 (CHTR. 7, 1925 SAKA ) Schedule [See sub -section ( I of section s).
Serial Description of goods Circumstances in which input tax shall No. be nil 1 2 3
1. Petroleum based fuels Except when resold.
and natural gas
2. Capital goods
3. Paddy
(i) When intended to be used mainly in the manufacture of exempted goods or in the telecommunications network or mining or the generation and distribution of electric energy or other form of power; or
(ii) When forming part of gross block on the date of cancellation of the registration certificate.
(i) When sold in the course of the export of the goods out of the territory of India;
or
(ii) When used in the manufacture of rice which is sold in the course of the export of the goods out of the territory of India.
4. Rice When sold in the course of the export of the goods out of the territory of India.
5. All goods except those mentioned at Serial Nos. I and 2 (I) When used in the telecommunications network, in mining, or in the generation and distribution of electricity or other form of power;
[fit When exported out of State or disposed of otherwise than by sale;
(iii) When used in the manufacture or packing of exempted goods except when such goods are sold in the course of export of goods out of the territory of India;
HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 131 (CIITR. 7. 1925 SAKA) 3
(iv) When used in the manufacture or packing of taxable goods which are exported out of State or disposed of otherwise than by sale;
(v) When left in stock, whether in the form purchased or in manufactured or processed form, on the date of cancellation of the registration certificate.
Note 1 — In this Schedule the expression "on the date of cancellation of the registration certificate" means on the date of effect of the cancellation of the registration certificate.
Note 2 — In respect of entries against Serial Nos.3 and 4, paddy and the rice manufactured therefrom shall be treated as a single commodity for the purposes of sub -section (3) of section 5 of the Central Act.
132 HARYANA GOVT. GA L (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) Schedule F [See first proviso to sub -section (3) of section 31.
1. Paddy HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 133 (C2.11TR. 7. 1925 SAKA) Schedule G [See sub -section (1) of section 451.
Serial Description of - Rate of tax and the No. goods base of levy Stage of levy and the circumstances under which ia,K. levied 2 3 Lottery ticket of M f A r P .
than i ven rupees Twenty percent of ihP fai ,. stab oe of tbe lottery ticket First sale by a dealer tiahl RI pay tax mdr this Act.
R.. S. MADAN, Secretary to Govemiert, Haryana, Legislative Department.