UTTAR PRADESH SHASHAN SANSTHAGAT VITTA, KAR EVAM NIBANDHAN ANUBHAG-2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of following English translation of Government notification no KA.NI.-2-67/XI-9(1)/08-U.P. Ordi.-37-2008-Order-(2)- 2008 dated January 10, 2008 for general information :
NOTIFICATION KA.NI.-2-67/XI-9(1)/08-U.P. Ordi.-37-2008-Order-(2)-2008 Lucknow : Dated : January 10, 2008 WHEREAS the State Government is satisfied that it is expedient so to do in public interest, Now, Therefore, in exercise of the powers under sub-section (4) of section 4 read with section 74 of the Uttar Pradesh Value Added Tax Ordinance, 2007 [U.P. Ordinance no. 37 of 2007], the Governor is pleased to make with effect from January 01, 2008 the following amendments in the Schedule-l, il, Ill and IV of the said Ordinance :— AMENDMENT
(a) In Schedule-| for entries at serial number 1, 3, 4,5, 6, 8, 9, 10, 14, 19, 23, 25, 26, 27, 28, 31, 32, 35, 36, 40, 41, 42, 43 and 49 the following entries respectively shall, columnwise be substituted, namely :— S.No. Name and Description of goods 1 2
1. Agricultural implements including sprayers & drip irrigation equipments - manually operated or animal driven or tractor or power driven; spare parts and accessories thereof .
(A) Agricultural implements - manually operated or animal driven— hand hoe or khurpa, sickle, spade, baguri, hand-wheel hoe, Budding / grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, raker, sprayer, duster and sprayer-cum-duster, kudali or kudal, garden fork, garden hatchet, lopper, axe shovel, bill hook (single edge or double €dge), soil injector, jandra, wheel barrow, winnowing fan or winnower, rqibbler, gandasa, puddler, leveller or scoop, scraper, fertilizer seed CIRCULARS AND NOTIFICATIONS 19 broadcaster, sheller, groundnut decorticator, manure or seed screen. I gun, seed grader, tasla, tangli, yoke, plough, harrow, cultivator bitrifal, seed drill, fertilizer drill, seed-cum-fertilizer drill, planter, plank or ‘ at ridger, ditcher, bund former, thresher or palla, transplanter chaff ager Persian wheel, and bucket chain or washer chain, crop vield judging hoops, pur or mhot, carts, reaper, mower, sugar cane crusher, cane juice boiling pan and grating roller and crowbar, animal driven cart, tyre and tube thereof.
(B) Agricultural implements — Tractor or power driven - plough harrow, cultivator or tiller, seed drill, fertilizer drill or fertilizer-cumiseed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridger, puddler, ditcher, cage wheel, sprayer, duster or sprayercum-duster, roller, hoe, rotary hoe or rotovetor, reaper or mower, potato harvester or spinner, groundnut digger, shaker, thresher, chaff cutter, sheller, groundnut decorticator, seed grader, winnower, seed treater, poultry feed grinder and mixer, and transplanter.
w Animal shoenails, nalkhuri and nails used in nalkhuri.
Aquatic feed; poultry feed including balanced poultry feed; cattle feed including balanced cattle feed; and cattle fodder including green fodder, chuni, bhusi, chhilka, choker, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk or outer covering of paddy ; aquatic, poultry and cattle feed supplement, concentrate and additives thereof ; wheat bran and deoiled cake but excluding oil cake;
rice polish; rice bran and rice husk; sanai and dhaincha.
All kinds of bangles except those made of items described in schedule Ill; ghunghroo and ghanti of brass; Mukut of statue, trishul, gharial, hawan kund, ghanta, majira, aachmani made of copper or brass.
Betel leaves, paan both prepared and unprepared.
Goarse grains that is to say jowar, maize (macca), ragi, bajra, kodon, barley and kutu, ramdana, singhara (whether fresh, dried or boiled), kutu flour and singhara flour, sawan, mandua kakun and manjhari (ankari).
Gondoms and contraceptives, oral contraceptive pills.
Cotton yarn in hanks and cones, silk yarn in hanks and cones, Poly cotton roving (puni) and slibers, cotton newar, hand spun yarn, handloom newar, baan made of kaans, moon] or SUNN.
414. Earthen pot and all other goods of clay made by kumhars (potters) excluding ceramic pots and articles; dung and upla made of dung; earthen roofing tiles (khaprail and faali).
19.
| tinned container or in hotels & restaurants.
Fresh vegetables and fresh fruits including potato, onion, garlic and ginger, fresh cane juice and fresh fruit juice other than those sold in sealed or
23. Kumkum, Bindi, Alta & Sindur, roli, mahawar, mehndi leaves and its powder, kajal, surma, hairpins, hairband, hair clip, (other than that of precious metal), rubber band , safety pin , chutila, bichhia and rakhi;
moonga or moti made of glass. saci aces 20 [National Flag, news paper, newsprint when sold to news paper publishers:
CIRCULARS AND NOTIFICATIONS flag, poster, banner, token and goods of like nature related with Armed Forces Flag Day celebrated on December, seven.
26. Organic manure and bio-fertilizers; Zinc sulphate fertilizer and micro) nutrient mixtures; potash and phosphatic components of the following chemical fertilizers.
Sl.No. Chemical fertilizer Ratio of components — S B w u a O o O C P M P N O n r w W N > D.A.P 18:46:6 eos:
MO Piece, Fo Rib ewe bed SuSck, gi oS At in Ske te deteapadies N.P.K. 12:32:16 N.P.K. 20:20:0 N.P.K. 15:15:15 N.P.K. 23:23:0 N.P.K. 14:35:14 N.P.K. 20:20:10 N.P.K. 15:15:10 N.P.K. 10:10:10 N.P.K. 12:6:0 N.P.K. 16:9:0
14. M.A.P. 11:52:0 The percentage of the different components in the chemical fertilizers shall be determined according to guidelines issued by the Department of Agriculture, Uttar Pradesh, from time to time.
2/. Papad, aam papar, kachri, sewaiya, mungauri, except soyabean mungauri, bari except soyabean bari.
28. Prasad, bhog or mahabhog, panchamrit, misri, vibhuti sold by religious institutions; batasha, illaichidana, gatta, kampat.
31. Semen including frozen semen; bones, horns and hooves.
32.
| jharan (duster).
Slate and slate pencils; takthi; Chalk stick and chalk powder, black board,
35. Tender green coconut; coconut containing water.
36. Bun, rusk, bread excluding pizza bread; Atta, Maida, Suji, Besan; Gur, jaggery & edible variety of rab gur.
40. Sacred thread (commonly known as yagyopavit), wooden kharaun.
41. Incense sticks commonly known as agarbati, dhupkathi or dhupbatti, hawan samagri including dhoop agarbatti , sambrani or lohbana, rudraksh, rudraksh mala, tulsikanthi mala.
42.
nd GOODS OF LOCAL IMPORTANCE Chikan Products and Benarasi silk sarees, kalavattu.
an
23. Kite, manjha & charkhi used for flying kites.
49. Handicrafts including wooden handicrafts and cane handicrafts but excluding wooden furniture and cane furniture. 2
(b) In Schedule-II Part-A,- for entries at serial numbers 3, 4, 5, 7, 12, 13, 20, 23, 24, 26, 45, 46, 57, 52, 53, 54, 71, 72, 74, 79, 83, 85, 87, 92, 97, 104, 107, 115, 116, 119, 123, 125.
CIRCULARS AND NOTIFICATIONS 21 , 136 and 137 the following entri ae eee g @S respectively shall, columnwise be S.No Name and Description of goods 4 2 — [All intangible goods like copyrigh 3 ~diniotesdonds. pyright, patent, rep. license etc; transfer of
4. |All metal Castings; chains made of an made of items described in schedule ae De oe
5. |Marble goods, deepak made of brass & copper, statue made of brass;
woolen carpet; cup, trophy and shield; scissor, ustra used by barbers;
padlock; Rampuri chakoo.
7. |All utensils including pressure cookers / pans except utensils made of precious metals; Art brass ware and ingots (gulli) and koramal.
12. |Bagasse, sawdust
13. |Bamboo, bans ki tilli (phatti) :
20. | Chemicals fertilizers, except those which are described in entry no. 26 of the schedule-I; micro-nutrients and also plant growth promoters & regulators, herbicides, rodenticide, insecticide, weedicide and pesticides.
23. |Bone meal, crushed bone, bone sinews, bone grist
24. |Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials); other conveyance articles of plastic.
26. |Machinery, equipment, apparatus, tools, moulds, dies and component spare parts, accessories thereof; earth movers. ;
45. |Embroidary or Zari articles that is to say :— lachaka, thapa, gokharu, imi, zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, badia gizai including their cutting, waste & garlands of zari; embroidery machines, embroidery needles.
46. |Exercise book, graph book, laboratory note book and work books; school bag, greeting cards and calendars
51. | (Omitted)
52. |Foodgrains including Paddy, Rice, Wheat.
53. | Glucose
54. | (Omitted)
71. (Lac & Shellac including paseva, mulamma, button lac and kiri.
72. |Leaf plates and cups - pressed or stitched; zuna used for cleaning
74. |Lime, lime stone, dolomite & other white washing materials not elsewhere mentioned in any other schedule. .
79. |Medical equipment /devices & implants, contact lens, spectacle frame, lenses, spectacles excluding sungoggles & sunglasses.
83. | Moulded plastic footwear; hawai chappals and straps thereof; footwear of all kinds with maximum retail price of Rs. 300.00 or less.
| [85. |Newars and tapes other than cotton newar and handloom newar _ |87. TNuts, bolts, screws and fasteners that is to say — hinges, nails, rivets, cotter, cotter pins, staples, panel pins and tools; tel ki kuppi; files used , by artisans | |92. |Paper of all kinds (including newsprint when sold to person other than, 22 -——Tnews paper publishers), handmade paper and gum tape, whether meann CIRCULARS AND NOTIFICATIONS for writing, printing, copying, packing or for any other purpose excludin cellophane, mill board, duplex board and grey board; plywood, flushdao, and blockboard, hardwares, millstores.
oy: Pollution contro! equipments, instrumental -BOc incubator, COg apparatus, ion analyzer; Air pollution control equipment -filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, wet scrubbers, particle analyzer (SO2, CO, NOx, SOx, hydrocarbons, chlorine, fluorine, etc.), personal samplers, detectors (for grass), high| volume sampler, pressure gauges, timer, filter head assem bly, pitet tube.
sampling train (for ambient / stack air quality monitoring), smoke meter, mist eliminator.
|
104. [Pulp of bamboo, pulp of wood or pulp of raddi paper. a
107. [Readymade garments; unfilled razai
115. | Solvent oils other than organic solvent oil; oil based washing soap other | than detergent and toilet soap. 5
116. |Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch, ararote, mushroom, khumba and guchchi, -|gola, goley ka burada, seik narial, til, rai, postadana, magaj of ail kinds, kesar; dry fruits, soyabean bari and soyabean mungauri.
119. | Narrow woven fabrics, Non-woven fabrics, Cotton Coated fabrics.
123. | Tools, aari and kanni used by carpenter and masons 1255 Tractors, tractor trolley, Harvesiers & attachments & parts thereof; tractor tyres and tubes TZt. Transmissicn wire & towers, telecom tower
136. Writing instruments, geometry boxes, colour boxes, crayons & pencil sharpners, scale and eraser; scientific, mathematical survey, mechanical drawing, biological instruments & apparatus 137: Sweetmeat, namkeen and sugar products, bura, kuliya, rewari and gazak.
(c) In Schedule-Il Part-B— “a for entries at serial numbers 13, 15, 25 and 29 the following entries respectively shall, columnwise be substituted, namely :- No. Name and Description of goods ap aie 2 73, [Printed Circuits boards syrah . .
re | 15. ee Graphic display Tubes; TV parts, Picture tubes and parts thereof.
.
—— = — ee Power Supply (UPS) device and parts thereof ‘ Itte Me
(d) In Schedule-II Part-C— for entries at serial numbers 6, 259, 260, 264 and 266 the foll 38,71, 150, 151, 172, 196, 197, 207: 250:
; owin anwisé Substituted, namely -— g entries respectively shall, columnW CIRCULARS AND NOTIFICATIONS 23 S.No, Name and Description of goods 1 | 2
6. |(Omitted)
38. |Hydrogen, rare gases and oxygen gas ‘71. |Carbonates, peroxocarbonates (percarbonates), commercial ammonium ee carbonates containing ammonium carbanate: polycarbonates
750. | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics, upper & lower of shoes, sole ilet, shoe laces.
| 151. {Reducers and blanket wash / roller wash used in the printing industry, rubber blankets.
172. |Other plates, sheets, film, foil and strip of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not; pre-sensitised aluminium plate, lithe film used in printing.
196. |LLDPE/LDPE/HDPE, PP/HDPE Woven sacks, PP/HDPE Fabrics; HDPE mosquito net :
197. | Refractory Monolithic
207. ;Wooden Crates., Tea chests; vineer.
255. |Mentha oil, dementhalised oil and menthol
259. |Dyes & Dyestuffs excluding following - paints, enamels, cement based water colours, dry distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers, varnishes, all types of synthetic adhesive
260. | Gwar, gwar refined dal or split, gwar gum powder and punwad
264. |Barely Malt, molasses, yeast, gel (cake improver), bread improver, bakerymix, baking powder
766. [Stainless steel ingots, billets, blooms, flats, flat bars, patta and circles, mild Steel Sheets, stainless steelwire, wire rod, round, brightbar, sheet and plate.
(e) In Schedule-Ill after serial number 3 following entry shall columnwise be inserted, namely :— S.No. Name and Description of goods 4 2 4 Pulses (both whole or split) respectively shall, columnwise be substituted, namely :-
(f) In Schedule-IV— for entries at serial numbers 1, 2, 3, 6, 9, 10 and 11, the following entries S.No. Point | Rates Name and description of goods of Tax jof Tax % 1 2 3 4 1 Spirits and Spirituous liquors of all kinds including | Mor! | 32.5% Alcohol, as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol | CIRCULARS AND NOTIFICATIONS 24 Taxation Act, 1939 but excluding country liquors. | -———~—, 2 |(Omitted) —.
3 |(Omitted) ———— 6(a) | Diesel oil as defined in the United Provinces Mort | 4yZ— Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act,1939 when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner. poet 6(b) | Diesel oil as defined in the United Provinces Morl | 21%7 Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 in cases other than those described in serial no. 6(a) 9 (a) | Furnace oil including residual furnace oil when sold} Mor | 4% to registered dealer for use in the process of | manufacture of any taxable goods against certificate prescribed by the Commissioner 9 (b) | Furnace oil including residual furnace oil in cases | Mor | 20% other than those described in serial no. 9(a) , 10(a)| Natural gas other than Compressed Natural Gas M or | 4% (CNG) when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner 10(b) | Natural gas other than Compressed Natural Gas M or | 20% (CNG) in cases other than those described in serial no. 10(a) 11(a)| Naptha when sold to registered dealer for use in M or | 4% the process of manufacture of any taxable goods against certificate prescribed by the Commissioner 11(b) | Naptha in cases other than those described in Morl | 20% serial no. 11(a) (K. Chandramoull) Pramukh Sachiv