The Haryana Value Added Tax ACT, 2003
The Haryana Value Added Tax ACT, 2003
The Haryana Value Added Tax ACT, 2003
No. Leg. 7/2003. - The following Act of the Legislature of the State of Haryana received
the assent of the Governor of Haryana on the 26th March, 2003, and is hereby published
for general information
1
For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary), 2003, dated
10.03.2003, page-816.
2
For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary), 2004, dated
page
3
For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary), 2005, dated
15.06.2005, page-2659.
4
For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary), 2006, dated
18.09.2006, page-2970.
AN
ACT
to provide for levy and collection of tax on the sale or purchase of goods
in the State of Haryana and matters incidental thereto and connected
therewith.
BE it enacted by the Legislature of the State of Haryana in the Fifty-
fourth Year of the Republic of India as follows: -
Chapter-I
Preliminary
Short title, 1. (1) This Act may be called the Haryana Value Added Tax Act, 2003.
extent and (2) It extends to the whole of the State of Haryana.
commencement.
(3) It shall come into force on the appointed day.
Definitions. 2. (1) In this Act, unless the context other wise requires, -
(a) “Act of 1973” means the Haryana General Sales Tax Act, 1973
(Act 20 of 1973);
(b) “appellate authority” means an officer referred to in, or appointed
under, clause (a) or clause (b) of sub-section (1) of section 33 to
entertain and decide appeals made under this Act and includes the
Tribunal.
(c) “appointed day” means the 1st day of April, 2003, unless declared,
by notification in the Official Gazette, otherwise by the State
Government.
(d) “assessee” means any person who is required to pay any tax,
interest, penalty, fee or any other sum under this Act or the rules
made thereunder;
(e) “assessing authority” means any person authorised by the State
Government to make any assessment under this act and to
perform such other duties as may be required, by or under this
Act;
(f) “business” includes-
(i) any trade, commerce or manufacture, or any adventure or
concern in the nature of trade, commerce or and conditions as
may be prescribed, not include transfer of goods for a job
work where the goods are received back after the job work;
Explanation. - “Job work” includes assembling, altering,
manufacturing, processing, fabrication, fitting out, improvement,
rectification or repair of any goods.
(r) “goods” means every kind of movable property, tangible or
intangible, other than newspapers, actionable claims, money
stocks and shares or securities but includes growing crops, grass,
trees and things attached to or forming part of the land which are
agreed to be severed before sale or under the contract of sale;
(s) “goods carrier” includes motor vehicle, vessel, boat, cart, animal
or any other means of conveyance but shall exclude railway
wagon or coach;
(t) “Government” means the Central or any State Government;
(u) “gross turnover” when used in relation to any dealer means the
aggregate of the sale prices received or receivable in respect of
any goods sold, whether as principal, agent or in any other
capacity, by such dealer and includes the value of goods exported
out of State or disposed of otherwise than by sale;
Explanation. – (i) The aggregate of prices of goods in
respect of transactions of forward contracts, in which goods are
actually not delivered, shall not be included in the gross turnover.
(ii) Any amount received or receivable or paid or payable
on account of variation, escalation or de-escalation in the price of
any goods sold previously to any person but not exactly
determinable at that time, shall, subject to such conditions and
restrictions, as may be prescribed, be included in, or excluded
from, the gross turnover, as the case may be, in the manner
prescribed.
(iii) Any amount collected by the dealer by way of tax
shall not be included in the gross turnover and where no tax is
shown to have been charged separately, it shall be excluded from
the taxable turnover (denoted by ‘TTO’) taxable at a particular
rate of tax in per cent (denoted by ‘r’) by applying the following
formula -
tax = r X TTO
100+r
illustration – If TTO is 220 and r is 10 (per cent), tax will be
20.
(v) “import into State” means bringing or receiving goods in the
Stare from outside the State otherwise than by purchase of such
goods in the course of inter-State trade or commerce or import of
goods into the territory of India;
(w) “input tax” means the amount of tax paid to the State in respect
of goods sold to a VAT dealer, which such dealer is allowed to
take credit of as payment of tax by him, calculated in accordance
with the provisions of section 8;
(x) “manufacture” means processing of goods resulting into
production of different commercial goods including by products
and waste products;
Note – Every processing of goods may not result into different
commercial goods;
(y) “minerals” mean all substances which can be obtained from the
earth by mining digging, drilling, dredging, hydraulicing,
quarrying or by any other operation and include these substances
processed for marketing;
(z) “place of business” in relation to a dealer means any place where
the dealer carries on his business and includes –
(i) a place where he sells or purchases any goods, or carries
on any process of manufacture of goods;
(ii) a warehouse, godown or other place where he stores his
goods;
(iii) a place where he keeps his books of account;
(iv) any of his office or branch office; and
(v) the place of business of his agent, by whatever name
called.
(za) “prescribed” means prescribed by rules made under this Act;
(zb) “quarter” means a period of three months ending on 30th June,
30th September, 31st December or 31st March;
(zc) “registered” means registered under this Act;
(zd) “revising authority” means a person who exercises power of
revision under this Act;
(ze) “sale” means any transfer of property in goods for cash or
deferred payment or other valuable consideration except a
mortgage or hypothecation of or a charge or pledge on goods;
and includes-
(i) the transfer, otherwise than in pursuance of a contract, of
property in any goods for cash, deferred payment or other
valuable consideration;
(ii) the transfer of property in goods (whether as goods or in
some other form) involved in the execution of a works
contract;
(iii) the delivery of goods on hire-purchase or any system of
payment by instalments;
(iv) the transfer of the right to use any goods for any purpose
(whether or not for a specified period) for cash, deferred
payment or other valuable consideration;
(v) the supply of goods by any unincorporated association or
body of persons to a member thereof for cash, deferred
payment or other valuable consideration;
(vi) the supply, by way of or as part of any service or in any other
manner whatsoever, of goods, being food or any other article
for human consumption or any drink (whether or not
intoxicating), where such supply or service, is for cash,
deferred payment or other valuable consideration.
Sr. Description of class or Taxable quantum Day on and from which the
No. classes of dealers. dealer is liable to tax.
1 2 3 4
1 Dealer who sells or Nil On and from the day he
purchases any goods in the makes such sale or purchase
course of inter-State trade or for the first time.
commerce or in the course of
export of the goods out of, or
the import of the goods into,
the territory of India.
2 Dealer who imports any Nil On and from the day he
goods into State. imports any goods into State
for the first time.
3 Dealer who purchases any Nil On and from the day he
goods in the State and makes purchase of such
exports out of State such goods in the State for the
goods or the goods first time.
manufactured there from
4 Dealer who is brick-kiln Nil On and from the day his
owner [or a Halwaii] or a gross turnover in any year
liquor license under the first exceeds the taxable
Punjab Excise Act, 1914 (1 quantum.
of 1914), or who deals in
minerals, lottery tickets or
such other goods as may be
prescribed.
5 Any other class or classes of One lakh rupees or On and from the day
dealers. such other sum as following the day his gross
may be prescribed turnover in any year first
and different sums exceeds the taxable
including nil may be quantum.
prescribed for
different classes of
dealers.
Provided that this sub-section shall not apply to a dealer who deals
exclusively in exempted goods
Note- Where a dealer is covered under more than one of the class or
classes mentioned in the Table above, the liability to pay tax shall
commerce from the earliest day he becomes liable to tax.
(3) If a dealer liable to pay tax under sub-section (1) or sub-section (2)
purchases any taxable goods in the State from any source in the
circumstances that no tax is levied or paid under this Act on their sale to
him and he either exports them out of State or uses or disposes them of
in the circumstances in which no tax is payable under this Act or the
Central Act by him to the State on them or the goods manufactured
therefrom, then, he shall, subject to the provisions of sub-section (4), be
liable to pay tax on the purchase thereof:
Provided that where such goods (except those specified in Schedule F)
or the goods manufactured therefrom are sold in the course of export of
the goods out of the territory of India, no tax shall be levied on their
purchase:
Provided further that where the goods purchased are used or disposed of
partly in the circumstances mentioned in the foregoing provisions of this
sub-section and partly otherwise, the tax leviable on such goods shall be
computed pro rata.
(4) The tax levied under sub-sections (1), (2) and (3) shall be calculated
on the taxable turnover, determined in accordance with the provisions of
section 6, at the rates of tax applicable under section 7, and where the
taxable turnover is taxable at different rates of tax, the rate of tax shall
be applied separately in respect of each part of the taxable turnover
liable to a different rate of tax.
(5) If the tax calculated under sub-section (4) is more than the input tax,
determined in accordance with the provisions of section 8, the difference
of the two shall be the tax payable; and if the input tax is more than the
tax calculated, the excess amount shall be either refundable or adjustable
with future tax liability in accordance with the provisions of section 20;
but if the input tax is a negative value on account of reversal of input tax
under the second proviso to sub-section (1) of section 8, the absolute
value thereof shall be added to the tax calculated under sub-section (4)
and the resultant amount shall be the tax payable.
Illustration-
(6) Every dealer who has become liable to pay tax, shall continue to be
so liable until after the expiry of three consecutive years during each of
which his gross turnover has failed to exceed the taxable quantum and
such further period after the date of such expiry, as may be prescribed,
and on the expiry of this latter period his liability to pay tax shall cease.
1
[Provided that a dealer who is a Halwaii and is not covered by any of
the entries in column 2 against serial numbers 1, 2 and 3 of the Table
given in sub-section (2), shall not be so liable if his gross turnover did
not exceed five lakh rupees in the year 2003-2004 and 2004-2005.]
(7) Every dealer, whose liability to pay tax has ceased under the
provisions of sub-section (6), shall again be liable to pay tax in
accordance with the provisions of sub-section (2).
No tax payable 4. Notwithstanding anything contained in this Act, a tax on the sale or
in case of inter- purchase of goods shall not be imposed under this Act. –
State trade etc.
(a) where such sale or purchase takes place outside the State;
(b) where such sale or purchase takes place in the course of import of
the goods into, or export of the goods out of, the territory of India;
or
(c) where such sale or purchase takes place in the course of inter-
State trade or commerce.
Burden of 5. Where any assessee claims –
proof. (a) that any receipt or dispatch of goods by him is otherwise than by
way or purchase or sale of such goods by him;
(b) that any sum of money received or receivable or paid or payable
by him by any means including adjustment against a debt is not in
the course of business, and where in the course of business such
sum is not valuable consideration for any sale or purchase of
goods effected by him in the year in which the said sum was
received or receivable or paid or payable;
(c) that any purchase or sale of goods by him is not liable to tax by
reason of such purchase or sale being outside the State or in the
course of inter-State trade and commerce or in the course of the
import of the goods into, or the export of the goods out of, the
territory of India;
(d) that any purchase or sale of goods effected by him is exempt from
tax or leviable to tax at a particular rate;
(e) that any purchase or sale of goods effected by him is not taxable
because of return of such goods;
(f) that he is entitled to any deduction from gross turnover or any
deduction of input tax from the tax calculated on the sale of
goods;
(g) that in case of a composite works contract, he is entitled to a
deduction in respect of labour and service charges from the
1
Added by Haryana Act 12 of 2005.
valuable consideration for the execution of the contract;
(h) that any particular sum has been paid by him as tax, interest or
penalty under this Act;
(i) that any goods, book of account and document discovered at his
business premises, or at any other place or in any goods carrier or
other vehicle, over which he has control at the time of such
discovery, do not relate to his business; or
(j) that any relief under this Act or the rules made thereunder is
admissible to him.
the burden of so proving shall be on him.
Determination 6. (1) Subject to the provisions of sub-section (2), in determining the
of taxable taxable turnover of a dealer for the purposes of this Act, the following
turnover.
deductions shall be made from his gross turnover, namely: -
(a) turnover of sale of goods outside the State;
(b) turnover of sale of goods in the course of inter-State trade and
commerce;
(c) turnover of sale of goods in the course of the import of the goods
into the territory of India;
(d) turnover of sale of goods in the course of the export of the goods
out of the territory of India;
(e) turnover of export of goods out of State;
(f) turnover of disposal of goods otherwise than by sale;
(g) turnover of sale of exempted goods in the State;
(h) turnover of sale of goods to such foreign diplomatic
missions/consulates and their diplomats, and agencies and
organisations of the United Nations and their diplomats as may be
prescribed; and
(i) turnover of sale of goods returned to him, subject to such
restrictions and conditions as may be prescribed,
and to the remainder shall be added the purchases taxable under sub-
section (3) of section 3, if any,
Note. - 1. In this sub-section “turnover” means. -
i for the purpose of clauses (a), (b), (c), (d), (g) and (h), the
aggregate of the sale prices of goods which is part of the gross
turnover;
ii for the purpose of clauses (e) and (f), the aggregate of value of
goods exported out of State or disposed of otherwise than by sale,
as the case may be, which is part of the gross turnover; and
iii for the purpose of clause (i), the aggregate of the sale prices of
goods which is or has been part of gross turnover (including
under the Act of 1973).
and the balance input tax after reducing therefrom the tax including the
central sale tax levied on the sale or purchase of goods, as the case may
be, shall be carried over for adjustment with future tax liability.
(3) A VAT dealer who returns any goods sold to him by another
VAT dealer on a tax invoice, shall issue to the selling VAT dealer at the
time of return of the goods, a delivery-cum-debit not showing the
prescribed particulars and shall reverse the input tax availed of by him
relating to the goods.
Production and 29. (1) A taxing authority may, for the purposes of this Act, require any
inspection of dealer to produce before him any book, document or account relating to
books,
his business and may inspect examine and copy the same and make such
documents and his business and may inspect, examine and copy the same and make such
accounts. enquiries from such dealer relating to his business, as may be necessary.
(2) Every registered dealer shall –
(a) maintain day to day accounts of his business;
(b) maintain a list of his account books, display it along with his
registration certificate and furnish a copy of such list to the
assessing authority;
(c) produce, if so required, account books of his business before
the assessing authority for authentication in the prescribed
manner;
(d) retain his account books at the place of his business, unless
removed therefrom by an official for inspection, by any
official agency or by auditor, or for any other reason which
may be considered to be satisfactory by the assessing
authority;
(e) preserve his account books for a period of eight years after
the close of the year to which such books relate and where
some proceedings under this Act are pending, till the
completion of such proceedings.
return it to the dealer or the person from whose custody it was seized,
after examination or after having such copies or extracts taken therefrom
as may be considered necessary; provided the dealer or the aforesaid
person gives a receipt in writing for the book, account, register or
document returned to him. The officer may, before returning the book,
account, register or document, affix its signatures and its official seal at
one or more places thereon, and in such case the dealer or the aforesaid
person will be required to mention in the receipt given by him the
number of places where the signatures and seal of such officer have been
affixed on each book, account, register or document:
Provided that the seized book, account, register or document may
be retained for a longer period if so required:
Provided further that if the seized book, account, register or
document is retained by any taxing authority, other than the
Commissioner for more than the period specified in clause (a) or clause
(b), as the case may be, the reasons for doing so shall be recorded in
writing and the approval of the Commissioner shall be obtained by the
said authority before the specified period or the extended period, as the
case may be expires:
Provided further that any proceedings taken up as a result of
examination of seized material shall be concluded before the expiry of
one year from the date of the seizure except that the proceedings may,
with written permission of the Commissioner, continue for one more
year.
(5) For the purpose of sub-section (2) or sub-section (3) or sub-
section (4), the officer, referred to in sub-section (1), assisted by such
persons as he may consider necessary, may enter and search any office,
shop, godown or nay other place of business of the dealer or any
building, dwelling house or place, or means of transport, goods carrier or
vehicle where such officer, has reasons to believe that the dealer keeps,
or is for the time being keeping, any book, account, register, document,
goods or anything relating to his business:
Provided that before entering and searching any premises the
aforesaid officer shall record in writing the reasons for making such
entry and search and shall obtain the sanction of the Commissioner or of
such other officer not below the rank of Deputy Excise and Taxation
Commissioner as the Commissioner may, for this purpose, authorise in
writing:
Provided further that no entry for search in a dwelling house shall
be made-
i after sunset and before sunrise;
ii by an offier below the rank of an Excise and Taxation Officer;
iii without obtaining the sanction of the Deputy Commissioner or
Sub-Divisional Officer (Civil) within whose jurisdiction such
house is situated.
(6) The power conferred by sub-section (5), shall include the power,
-
i where any person in our about such premises is reasonably
suspected of concealing about his person anything for which
search should be made, to search such person, and, if such
person is a woman, the search shall be made by another
woman, with strict regard to decency;
ii to open and search any box, till or receptacle in which any
book, account, register, document, sale proceeds, goods or
anything which is relevant to any proceeding under this Act
may be contained;
iii to make a note or inventory of anything including cash and
goods found as a result of such search;
iv to record the statement of a dealer or any person connected
with his business including a bailee or a transporter, and such
statement may, after giving the affected person a reasonable
opportunity of being heard, be used for the purpose of
determining his liability to tax;
v to take into possession and handover to other person for safe
custody or to remove to safe custody any unclaimed goods
after posting a notice, containing a brief narration of events
resulting into such action with description, quantify and
estimated value of the goods, requiring the owner of the goods
to appear before it on a date and at a place specified therein
with the proof of ownership of the goods and their entry in the
books of account maintained in the normal course of business,
at a conspicuous part of the place or building from where the
goods are taken into possession, and a copy of such notice shall
also be served upon on the occupier of the place or building:
whether such place be the principal place or not of such business, and
require any proprietor, employee or any other person who may at that
time and place be attending in any manner to, or helping in, the carrying
on of such business –
i to afford it the necessary facility to inspect such books of account
or other documents as he may require and which may be found
therein; and
ii to afford it the necessary facility to check or verify the stock of
goods, sale proceeds of goods, cash or thing which may be found
therein; and
iii to furnish such information as it may require as to any matter
which may be relevant to any proceeding, data collection or market
survey under this Act.
and any proceeding under this Act before a taxing authority or appellate
authority shall be deemed to be a judicial proceedings within the meaning
of section 193 and section 228 and for the purposes of section 199 of the
Indian Penal Code, 1860 (Act 45 of 1860).
Power to 47. A taxing authority shall for the purposes of this Act, have the power
determine as to to determine as to who is the dealer:
who is a dealer.
Provided that before passing any order under this section,
the person concerned shall be given a reasonable opportunity of
being heard.
Power to call 48. A taxing authority may, for carrying out the purposes of this Act,
for information require any dealer or person including a banking company, insurance
from any person
or company.
company, electricity supply and distribution company, courier-service
company, post office, railway, a Government corporation, or a
Government agency or body regulating any trade, manufacture or
commerce, or any officer thereof, to furnish any information, data or
statistics which may be relevant to any proceedings or useful for tax
administration under this Act.
Power to 49. (1) Where a taxing authority has, for the purpose of any proceeding
purchase under this Act, reasons to believe that any goods whether in stock or in
underpriced
goods.
transit, are underpriced in a document or book of account produced
before it, it may, with prior approval of the Commissioner or such officer
as the Commissioner may, in writing, authorise for the purpose, make an
offer to purchase such goods at the price shown in the document or book
of account increased by ten per cent plus freight and other expenses, if
any, incurred by the owner in relation to the goods.
(2) If the owner of the goods accepts the offer, he shall make
delivery of the goods on a date and time and at a place specified by the
officer making the offer and shall be paid the offered price with other
expenses within ten days of the delivery of the goods but if he rejects the
offer, or after accepting the offer fails to deliver the goods on the
specified date and time and at the specified place, it shall be conclusive
proof that the owner has underpriced the goods.
(3) The goods purchased under sub-section (2) shall be sold by
public auction in the manner prescribed as early as possible but if the
goods are of a perishable nature or subject to speedy and natural decay or
are such as may, if held, lose their value or when the expenses of keeping
them are likely to exceed their value, then, such goods shall be
immediately sold or otherwise disposed of in the manner prescribed and
the sale proceeds of the goods or the amount obtained by disposal of the
goods shall be disposed in the State Government treasury.
Power to 50. (1) A taxing authority not below the rank of Deputy Excise and
transfer Taxation Commissioner, or such other rank, as may be prescribed, may,
proceedings.
in such manner and subject to such restrictions and conditions, as may be
prescribed, suo motu or on an application made to him in this behalf by
order in writing transfer any case or proceedings or class of proceedings
from him to any other officer working under him and he may likewise
transfer any such case (including a case already transferred under this
section) from one such officer to another or to himself.
(2) Where any proceedings or class of proceedings or case is
transferred under sub-section (1), the officer to whom such proceedings
or class of proceedings or case is transferred, shall proceed to dispose it
of as if it had been initiated by the said officer irrespective of the local
limits of the jurisdiction of such officer, and such transfer shall not render
necessary the re-issue of any notice already issued before the transfer and
the officer to whom the proceeding or class of proceedings or case is
transferred may, in his discretion, continue it from the stage at which it
was left by the officer from whom it was transferred.
Delegation of 51. (1) Subject to such restrictions and conditions as may be prescribed,
powers. the Commissioner may, by order in writing, delegate any of its powers
under this Act, except those of revision, to any taxing authority.
(2) Subject to such restrictions and conditions as may be prescribed,
any taxing authority may, by order in writing, delegate any of its powers
conferred on it to other taxing authority subordinate in rank to it.
Assessee 52. (1) Any assessee or dealer, who is entitled or required to attend
permitted to before any authority in connection with any proceedings under this Act,
attend through
authorised
may attend by a person authorised by him in writing in this behalf, being
agent. a relative or a whole time employee of the assessee or an advocate or a
tax consultant; not being disqualified by or under sub-section (3) or sub-
section (4).
(2) In this section a “tax consultant” means-
i any person, who before the 10th day of May, 1953, appeared
before any assessing or other sales tax authorities in connection
with any proceedings under the Punjab General Sales Tax Act,
1941 or the Punjab General Sales Tax Act, 1948, on behalf of
any assessee otherwise than in the capacity of an employee or
relative of that assessee; or
ii a retired Gazetted Officer of the Haryana Excise and Taxation
Department who has worked as an taxing authority or an
appellate authority under the Act of 1973 or this Act, for a
minimum period of five years in one or more than one of the
aforesaid capacities after a period of not less than two years has
passed since the date of his retirement; or
iii any person who has passed any accountancy examination
recognised by the Central Board of Direct Taxes or holds a
degree in Commerce, Law, Economics or Banking including
auditing conferred by any Indian University, incorporated by
any law for the time being in force.
(3) No person, who has been dismissed from Government service,
shall be qualified to represent any dealer under sub-section (1).
(4) If any practitioner or other person who represents an assessee, is
found guilty of misconduct in any proceedings before any authority
under this Act by the Commissioner, the Commissioner may direct that
he shall be disqualified, to represent a dealer under sub-section (1):
Provided that no such direction shall be made in respect of
any person unless he is given a reasonable opportunity of being
heard.
(5) Any person against whom any direction is made under this
section may appeal to the Tribunal against such direction within sixty
days of its communication to him.
Returns etc. to 53. (1) All particulars contained in any statement made, return furnished
be confidential. or accounts or documents produced in accordance with this Act, or in any
record of evidence given in the course of any proceedings under this Act,
other than proceedings before a Criminal Court, shall, saves as provided
in sub-section (3), be treated as confidential, and notwithstanding
anything contained in the Indian Evidence Act, 1872 (Act 1 of 1872), no
court shall save as aforesaid, be entitled to require any officer of the State
Government to produce before it any such statement, return, account,
document or record or any part thereof or to give evidence before it in
respect thereof.
(2) Save as provided in sub-section (3), if any officer of the State
Government discloses any of the particulars referred to in sub-section (1),
he shall be punishable with imprisonment, which may extend to six
months, or with fine or with both.
(3) Nothing in this section shall apply to the disclosure of any of the
particulars referred to in sub-section (1), for the purpose of any
investigation or prosecution under this Act or the Indian Penal Code,
1860 (Act 45 of 1860), in respect of such statement, return, accounts,
documents or evidence, or for the purpose of audit or for departmental
use of the officials of the Government of India or of any State
Government, or for the purpose of an inquiry in relation to a business
transaction by a person who is a party to such transaction.
Bar of certain 54. (1) No assessment made and no order passed under this Act or the
proceedings. rule made thereunder, by an appellate authority or a taxing authority shall
be called in question in any civil court and, save as is provided in
sections 33, 34, 35, 36, sub-section (5) of section 52 and sub-section (5)
of section 56, no appeal or application shall lie against any such
assessment or order.
(2) No injunction shall be granted by any court other than the High Court
of any State or the Supreme Court of India in respect of any assessment
made or any proceedings initiated, or in respect of any action taken, or to
be taken, in pursuance of any provisions of this Act or the rules made
thereunder.
Chapter-XI
Taxing authorities and Tribunal
Appointment of 55. (1) The State Government may appoint a Commissioner for carrying
Commissioner out the purposes of this Act, and as many Additional Excise and Taxation
and other
officers.
Commissioners, Joint Excise and Taxation Commissioners, Deputy
Excise and Taxation Commissioners, Assistant Excise and Taxation
Commissioners, Excise and Taxation Officers, Assistant Excise and
Taxation Officers and such other officers to assist him as it thinks fit and
may authorise the Commissioner to appoint as many Taxation Inspectors
and other officials to assist him as it thinks fit.
(2) The Commissioner shall have jurisdiction over the whole of the
State and shall exercise all the powers conferred and perform all the
duties imposed on the Commissioner, by or under this Act; and other
officers appointed under sub-section (1) shall exercise such powers as
may be conferred, and perform such duties as may be required, by or
under this Act in the area of jurisdiction as may, from time to time, be
assigned to them.
Tax 56. (1) The State for the purpose of administration and collection of tax
administration. may be divided into such ranges comprising of such districts as may be
prescribed. Each district may further be divided into circles. A range,
district or circle shall be headed by such officers as may be prescribed.
(2) The State Government or the Commissioner may, from time to
time, issue such orders, instructions and directions to all such persons
who are employed in the administration of this Act as the State
Government or the Commissioner may deem fit for such administration
and all such persons shall observe and follow such orders, instructions
and directions of the State Government and the Commissioner:
Provided that no such orders, instructions or directions
shall be issued so as to interfere with the discretion of any
appellate authority in the exercise of its appellate functions.
(3) The State Government may, if it considers it necessary or
expedient so to do, for the purpose of maintaining uniformity in the levy,
assessment and collection of tax or for the removal of any doubt, suo
motu or on an application made to it in the prescribed form and manner
on payment of the prescribed fee by a dealer or a body of dealers, issue
an order clarifying any point relating to levy, assessment and collection
of tax and all persons employed in the administration of this Act except
an appellate authority, and all dealers affected thereby shall observe and
follow such order.
(4) Every order issued under sub-section (3) shall be publicized
simultaneously by uploading on the website www.haryanatax.com under
the head “VAT orders”.
(5) If any person feels aggrieved by an order publicized under sub-
section (4), he may at any time prefer an appeal against such order to the
Tribunal and for this purpose the order shall be deemed to be an order
passed under this Act:
Provided that where an appeal is preferred against such
order to the Tribunal, it shall be heard and decided by the full-
member Tribunal.
(6) The Tribunal may, after giving notice to the State Government,
stay the operation of the order appealed before it under sub-section (5)
and where a stay is granted, the appeal shall be heard and decided within
a period of sixty days from the date of the stay order.
(7) Any tax leviable under this Act which is proved to have not been
collected in whole or in part because of, any order issued by the State
Government under sub-section (3) and publicized under sub-section (4)
or, any order passed on appeal by the Tribunal or, any law declared by
the High Court or the Supreme Court, which order or law is later
received, shall not be payable.
(8) Interest leviable under this Act on any amount which has been
refunded to assessee as a result of, an order of the Tribunal or, an order
passed by or the law declared by the High Court or the Supreme Court,
shall not be payable if such order or law is later reversed.
Tribunal. 57. (1) The State Government may constitute a Tribunal to be called the
Haryana Tax Tribunal consisting of three or more odd number of
members including the Chairman as the State Government may appoint
for the purpose of performing such functions and exercising such powers
as may be assigned to, or conferred on, the Tribunal by or under this Act.
(2) The functions of the Tribunal may be discharged by the members
sitting in Benches of two or more members, as may be determined by the
Chairman.
(3) If the members of a Bench are divided over some matter, the
decision shall be the decision of the majority, if there be a majority, but if
the members are equally divided they shall state the point or points on
which they differ, and the case shall be heard by the full-member
Tribunal and such points or points shall be decided according to the
decision of majority of the members of the Tribunal.
(4) The decision of the Tribunal shall be binding on all taxing and
appellate authorities under this Act in a similar case. The decision of a
higher Bench (constituted of more number of members) of the Tribunal
shall be binding on a lower Bench but a Bench constituted of all
members can be majority overrule any previous decision of the Tribunal
on a point of law.
(5) The Headquarters of the Tribunal shall be at such place as the
State Government may, by notification, specify.
1
[(6) A person shall not be qualified for appointment as member of
the Tribunal in the capacity of the Chairman unless-
1
Sub. by Haryana Act 23 of 2006 w.e.f. 1.4.03
(a) he has been a Judge of a High Court or he is an Advocate
with a minimum practice of fifteen years; or
(b) he is or has been a Financial Commissioner and Principal
Secretary to Government, Haryana; or
(c) he is a Chartered Accountant with a minimum practice of
fifteen years in a Tax Tribunal; or
(d) he has completed at least three years as a member of the
Tribunal.
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;
(ii) an industrial unit availing the benefit of capital subside may, in
the prescribed manner, change over to deferment of payment of
tax for 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;
1
[(e) the tax chargeable under the Act of 1973 on the sale or purchase
of duty entitlement passbook, effected on or before 31st March,
2003, shall be calculated at the rate of four per cent of the turnover
of sale or purchase of such goods, as the case may be, and shall be
paid voluntarily without payment of interest on or before 31st
March, 2004, where after interest at the rate of eighteen per cent
per annum on the amount of tax due for the period of delay shall be
charged :
Provided that where a dealer has charged tax at a rate more
than four per cent, the tax shall be calculated and payable at such
rate;
(f) the tax levied under section 6 read with section 17 of the Act of
1973 on the last purchase of paddy effected between 1st April,
1981 and 31st March, 2003 (both days inclusive), by a dealer liable
to tax under the said Act, shall be valid notwithstanding anything
to the contrary contained in any judgement, decree or order of any
court or other authority, any levy, assessment, re-assessment or
collection of any amount by way of tax made or purporting to have
been made in respect of purchase of paddy effected in the said
period and used in the manufacture of rice sold in the course of
export of goods out of the territory of India within the meaning of
section 5 of the Central Act and any action taken or thing done or
purporting to have been taken or done in relation to such levy,
assessment, re-assessment or collection, shall be deemed to be as
valid and effective as if such levy, assessment, re-assessment or
collection had been made or action taken or thing done under the
said Act, and accordingly-
(i) all acts- proceedings or things done or action taken by the State
Government or by any officer of the State Government or by any
authority, in connection with the levy, assessment, re-assessment
or collection of such tax shall, for all purposes be deemed to be,
and to have always been, done or taken in accordance with law;
(ii) no suit or other proceedings shall be maintained or continued in
any court or before any authority for the refund of any such tax so
collected; and
(iii) no court or authority shall enforce any decree or order directing
the refund of any such tax so collected.”]
Construction of 62. Any reference in any provision of the law contained in the repealed
references in the Act to an officer, authority or Tribunal, shall for the purpose of carrying
repealed Act to
officers and
into effect the provisions contained in section 61, be construed as a
1
Added by Haryana Act 4 of 2004.
officers and reference to the corresponding officer, authority or Tribunal and if any
authorities. question arises as to who such corresponding officer, authority or
Tribunal is, the decision of the State Government thereon shall be final.
Removal of 63. If any difficulty arises in giving effect to the provisions of section 61
difficulties. 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.
SCHEDULE A
[See sub-clause (i) of clause (a) of sub-section (1) of section 7].
Explanation. – For the purpose of this entry “oil company means M/s
Indian Oil Corporation Limited, M/s Bharat Petroleum Corporation
Limited, M/s Industan Petroleum Corporation Limited, M/s Indo Burma
Petroleum Corporation Limited and M/s Reliance Industrial Limited and
3
[M/s Numaligarh Refinery Limited.”]
4
[SCHEDULE B]
[See clause (p) of sub-section (1) of section 2]
1
Substituted by S.O. No. 93 of 8 July 2003.
2
Added by S.O. No. 93 of 8 July 2003.
3
Inserted by S.O. 98 dated 6 October 2006
4
Substituted by S.O. 63 dated 17-7-2003 further substituted by S.O. 46 dated 30th June 2005.
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
18. Manure or seed screen
19. Flame gun
20. Seed grader
21. Hand driven chaff cutters and their parts, except bolts, nuts and
springs
22. Tasla
23. Tangli
1. Yoke
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 ‘U’
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-cum-fertilizer drill
6. Planter
7. Plank or float
8. Leveller or scoop
9. Ridger
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
5. Fertilizer broadcaster
6. Planter
7. Plank or float
8. Leveller or scoop and its following parts: -
i 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
12. Puddler
13. Ditcher
14. Cage wheel
15. Sprayer, duster or sprayer-cum-duster
16. Roller
17. Hoe, rotary hoe or rotavator
18. Reaper or mower harvester
19. Potato harvester or spinner
20. Groundnut digger shaker
21. Transplanter
D. Power Implements
2. Chaff cutters and their parts, except bolts, nuts and springs
3. Maize sheller
4. Groundnut decorticator
5. Seed grader
6. Winnower
7. Seed treater
8. Power sprayer or duster
9. Agricultural pumping sets of all kinds including submersible pumps
and sprinkler irrigation system equipments and drip irrigation system and
their following components, namely: -
i Control units
ii Fertilizer applicator/injecting equipments
iii Dripper/Emitter/Mixee/Sprinkler/Spinner
iv Filteration units: - Mesh/Screen/Sand/Gravel
v Distribution tube/Micro tube
vi Built-in-Drip-in-Linear Low Density Polyethylene pipe
1
Substituted by S.O. 58 dated 20-6-06.
vii Bi-pass tube
viii Accessories like couplers, joints, bend sockets, pressure gauge,
regulators etc.
ix Valves
x Prime movers i.e. electric/diesel pump set of 5 Horse Power and
above with fitting.
1
Substituted by S.O. 58 dated 20-6-06.
2
Substituted by S.O. 104 dated 29.12.2005.
28. Guar churi and korma, wheat bran
1
Inserted by S.O. 54 dated 20-6-06.
2
Substituted by S.O. 104 dated 29.12.2005.
3
Inserted by S.O. 98 dated 6 October 2006.
4
Inserted by Haryana Act 23 of 2006.
48. Sugarcane
49. Takhti (used by students in schools)
50. Tender green coconut
51. All varieties of cotton, woolen or silken textiles including rayon,
artificial silk or 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.
53. Such varieties of canvas cloth tarpaulins 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) provided additional Excise Duty in lieu of sales tax is
levied on them.
54. Leather cloth and inferior or limitation leather cloth ordinarily used in
book binding: rubber used tissue or synthtic water tissue or synthetic
water-proof fabrics whether single textured or double textured and book-
binding cotton fabrics provided additional Excise Duty in lieu of sales tax
is levied on them.
55. Tobacco whether crude, uncrude or manufactured and all its product
including Biri, Cigarettes, cigars.
56. Under wear (Kachha) sewn out of cotton cloth other than hosiery
cloth
57. Water other than acrated, mineral, distilled, medicinal, ionic, battery,
demineralized water and water sold in scaled container
58. Water other than acrated, mineral, distilled, medicinal, ionic, battery,
de-mineralized water and water sold in sealed container
58. (i) Writing ink and
(ii) ball pen, refills or pen upto a maximum retail price of Rs. 25 each
59. 1[Mithaii and Namkeen prepared with traditional tools of Halwaii
trade but not by mechanical operations like in factories.]
60. 2[(1) Tents, (2) Blankets, (3) Bandages, Plaster, Cotton, Antiseptics
and Medicines, (4) Non-perishable food items, (5) Woollen clothing
items, (6) Matchboxes and Candles, (7) Hygiene materials like sanitary
napkins, combs, shampoos, etc. and (8) Bed sheets when sold to
Confederation of Indian Industries for the help of earthquake victims of
Jammu and Kashmir subject to production of receipt acknowledging the
delivery of such goods issued by the Government or Jammu and Kashmir
for a period of one year from the date of quake i.e. upto 8-10-2006.
61. 3[Crudely tanned leather (called “half tanned leather”) usually tanned
by villagers in villages (other than that tanned in a factory)]
SCHEDULE C
[See sub-clause (iii) of clause (a) of sub-section (1) of section 7]
1
Added by S.O. 104 dated 29.12.05
2
Added by S.O. 47 dated 24-4-2006.
3
Inserted by S.O. 58 dated 20-06-06.
Serial Description of goods
No.
1 2
1
Inserted by S.O. 58 Dated 20-6-06.
2
Inserted by S.O. 98 dated 6 October 2006.
(6) Die Handle, Hammer Tips
(7) Hacksaw Blade, Bendsaw Blade and all types of Hand and
Power Saws
(8) Bonded Abrasives viz Grinding Wheels and the like Bonded
Abrasives, Parting wheels, finishing sticks, mounting wheels
(for Grinding, Sharpening, Polishing and Cutting)
(9) Coated Abrasives viz Grinding Discs, Coated Emery Cloth,
Waterproof Emery Paper, Emery Belts and Rolls, Emery
wheels (made from Natural or Artifical Abrasive Powder or
grain)
(10) Gasket, Steam Jointing Sheets, Industrial Asbestos products
like Asbestos cloth, Asbestos Rope
(11) Electro mechanical Power Tools and its Spares
(12) Poly Tetra Fluro Ethane Teflon Taps, Sheets, Rods
(13) Conveyor Belts, V Belts, Transmission Belts
(14) Epoxy Resins
(15) Epoxy Hardeners
(16) Cotter Pins, Threaded studs made of Iron and Steel
(17) Plastic Box strappings
(18) Anti Rust spray, mould release spray, cutting oil, High
Temperature Grease
(19) Gauges for measuring and checking instruments
(20) Micrometers and Calipers
(21) Pneumatic Parts, fittings and accessories for machinery
(22) Valves, Cocks, Solenoid Valves and Coils etc.
(23) Magnetic Block, Chucks, Couplings
(24) Air and Gas Pipes, Tubes, Hoses (for Conveying Air, Gas
and Liquid)
1
[(24A) Desi Ghee]
(25) Oil Seals, O Rings, Rubber Gasket
(26) Pulley Tackle and Industrial Hoists
Industrial Safety item viz Hand Gloves, Aprons, Leg Guard, Nose
Mask, Face Shield, Rubber Fingers, Safety Industrial Helmet,
Safety Googles
2
[25. Bulk drugs, drugs, medicines, vaccines, medicated ointments
produced under drug licence, light liquid paraffin of IP grade,
syringes, dressings, glucose D, oral re-hydration salt, medical
equipments/devices and implants.]
26. Dryer felt
27. Dyes, acid dyes, basic dyes
1
[28. Edible oil and oil cake.]
29. Electrodes
30. Embroidery or zari articles
31. Fibres of all types and fibre waste
1
Inserted by S.O. 98 dated 6 October 2006.
2
Substituted by S.O. 104 dated 24.12.05
32. Goods on which rate of tax otherwise applicable is more than 4%
when sold to Canteen Stores Department for further sale 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
33. 1[* * * * * * *]
34. Hand pumps and their parts
35. Herb, bark, dry plant, dry root, commonly known as jari booti and
dry flower
36. Hose pipes
37. Hosiery goods
38. Hurricane lanterns and kerosene lamp
39. Husk and bran of cereals except wheat bran
39A 2[Honey]
40. Ice
41. Imitation jewellery
42. Incense sticks commonly known as agarbatti, dhupkathi or
dhupbati
43. Industrial cables and telecommunication cables (High voltage
cables, Cross Linked Poly ethylene Cables, jelly filled cables,
optical fibre cables).
3
[43A. Industrial tools that is to say, -
(a) power tools such as electric drills, tapping machines,
hammers, sanders, planners, screw drivers, blowers,
routers, winches, grinders, super abrasives floor, stone for
sharpening carpenters instruments, tile polishing blocks
and rubbing bricks;
(b) measuring tools such as micrometers, vernier, calipers,
feeler gauges, height gauges, slip gauges, snap gauges,
pressure gauges, dial thermometers, water meter and
measuring steel tapes;
(c) hydraulic tools such as jacks, pipe benders, torque
wrenches, breakers, cylinders and control valves;
(d) pneumatic tools such as impact wrenches, rammers,
grinders, drills torque wrenches, tillers, regulators and
lubricant applicators;
(e) hand tools such as spanners, pliers, screw drivers,
hammers torque tools, cold chisels, drill bits and burrs,
tool bits, hack saws, hack saw blades and framers band
saw rolls, dice die nuts, tools for carpentry, tools for
masons and steel files;]
44. Telephones, cell phones, tele-printer, wireless equipment and parts
thereof, Digital Video Disc and Compact Disc, Information
1
Omitted by S.O. 58 dated 20-6-06
2
Inserted by S.O. 58 dated 20-6-06
3
Inserted by S.O. 98 dated 6 October 2006
Technology products namely: -
HSN Code Description of Items
84.69 Word Processing Machines and Electronic
84.70 Electronic Calculators
84.71 Computer Systems and Peripherals, Electronic
84.73 Parts and Accessories of HSN 8469, 8470 and
85.01 DC Micromotors/Stepper motors of an output
85.03 Parts of HSN 8501 for items listed above
85.04 Uninterrupted Power Supplies (UPS) and their
85.05 Permanent magnets and articles intended to
85.17 Electrical Apparatus for line telephony or line
85.18 Microphones, Multimedia Speakers,
85.20 Telephone answering machines
85.22 Parts of Telephone answering machines
85.23 Prepared unrecorded media for sound
85.24 IT software on any media
85.25 Transmission apparatus (other than apparatus
85.27 Radio communication receivers, Radio pagers
85.29 (i) Aerials, antennas and their parts
85.31 LCD Panels, LED Panels and part thereof
85.32 Electrical capacitors, fixed, variable or
85.33 Electrical resistors (including rheostats and
85.34 Printed circuits
85.36 Switches, Connectors and Relays for upto 5
Electronic fuses
85.40 Data/Graphic Display tubes, other than TV
Picture tubes and parts thereof
85.41 Diodes, transistors and similar semi-conductor
devices; Photosensitive semi conductor
devices, including photovoltaic cells whether
or not assembled in modules or made up into
panels; Light emitting diodes; Mounted piezo
electric crystals
85.42 Electronic Integrated Circuits and Micro-
assemblies
85.43 Signal generators and parts thereto
85.44 Optical fibre ables
90.01 Optical fibre and optical fibre bundles and
cables
90.13 Liquid Crystal Devices, Flat Panel display
devices and parts thereto
90.30 Cathode ray oscilloscopes, Spectrum
Analysers, Cross-talk meters, Gainmeasuring
instruments, Distortion factor meters,
Psophometers, Network and Logic analyzer
and Signal analyser
45. Jute bags, laminated jute bags and High Density Poly Ethlene bags
46. Kerosene oil sold through Public Distribution System
47. Kikar bark and kuth
48A. 1[Katha]
49. Lac and shellac
50. Leaf plates and cups
51. Lignite
52. Lime, Lime stone, clinker and dolomite
53. Linear alky1 benzene
54. Maize starch, maize gluten, maize germ and maize oil
55. Moulded plastic footwears and hawalii chappals and straps thereof
except those covered by Schedule B
56. Non-ferrous scrap, ferrous and non-ferrous metals and alloys and
extrusions and rolled products thereof
Explanation-This entry includes ingots, bars, slabs, sheets, circles,
strips, rods, wires (not including electric wires and super enameled
copper wire), tubes, angles and scrap
57. Paper, paper board and newsprint
58. 2[Paper pulp moulded trays]
59. Parched, roasted or puffed grain, parched gram and roasted
groundnut
1
Inserted by S.O. 58 dated 20-06-06
2
Substituted by S.O. 58 dated 20-06-06
60. Pipes of all varieties including Galvanized Iron pipes, Cast Iron
pipes, ductile pipes, Poly Viny1 Chloride pipes and conduit pipes
61. Pizza bread
62. Plant and machinery
63. Plant growth promoters, plant nutrients including bio-fertilizer
64. Plastic granules, plastic powder and resins, master batches
65. Polymers of ethylene in primary form
66. Polyurethane foam
67. Pesticides, weedicies, insecticides but not including mosquito
repellents
68. Pre-owned motor vehicle when sold by a dealer dealing in
purchase and sale of motor vehicles
69. Printed materials including diary and calendar
70. Printing ink excluding toner and cartridges
71. Pulp of bamboo, wood and paper
71A. 1[Pump star below 5 Horsepower]
72. Rail coaches, engines and wagons
73. Raw wool and its waste, animal hair
74. Readymade garments
75. Renewable energy devices, components and spare parts thereof
76. Residues of starch manufacture and similar residues, beet-pulp,
bagasse and other waste of sugar manufacture, brewing or
distilling dregs and waste whether or not in the form of pellets.
77. Rough flooring stone slabs
78. Safety matches
79. Sewing machines and parts thereof
80. Ship and other water vessels
81. Skimmed milk powder, ultra high temperature milk, cottage cheese
82. Solvent oils, other than organic solvent oil
83. Spices of all varieties and forms including cumin seed, aniseed,
celery seed, turmeric, tamarind and red chillies
84. Sports goods excluding apparels and footwear
85. Stainless steel sheets
86. Starch
87. Sugar, khandsari and boora not manufactured or made in India.
88. Tea leaves
2
[89. Agricultural tractors, harvesters and attachments and parts
thereof including tyres, tubes and flaps of agricultural tractors.]
90. Transformers
91. Transmission towers
92. Tyres and tubes for bicycles, tri-cycles, cycle rickshaws and wheel
chairs
3
[92A Toys excluding electronic toys]
1
Inserted by S.O. 58 dated 20-06-06
2
Substituted by S.O. 104 dated 24.12.05
3
Inserted by S.O. 58 dated 20-06-06.
93. Umbrella except garden umbrella
94. Vanaspati (Hydrogeneted Vegetable Oil)
95. Vegetable oil including gingili oil and bran oil
96. 1[* * * * * * *]
97. Waste paper
98. Wheat atta including maida and sooji, rice flour, gram flour, besan,
barley ghat, barley flour and sattu, dalia of wheat or barley, 1[guar,
guar flour, guar giri], rajmah, lobia, rongi, sago (sabudana),
soyabean meal, soyabean flour.
2
[98A. Wood and timber but not including Plywood, Plyboard,
Medium Delivery Fibre Board, Particle Board, Hardboard, Veneer
or Coated boards such as Sunmica, Formica and Laminated
boards]
99. Writing instruments except those covered by Schedule B
100. Zippers
3
[100A. Henna
100B. Mithaii and Namkeen except those covered by entry 59 of
Schedule B and Khoya.
100C. Nuts, bolts, screws and fasteners
100D. Processed or preserved fruits and vegetables including jam,
jelly, pickle, squash, juice, drink, paste and powder, made of
fruits/vegetables, whether sold in a sealed container or otherwise,
and wet dates.
100E. Spectacles, parts and components thereof, contact lens and lens
cleaner].
101. (1) High Tension (HT) Switchgear including MOCB (Miniature
Oil Circuit Breakers), VCB (Vacuum Circuit Breakers), SF 6, GO
(Gang Operators) switch
(2) High Tension (HT) Insulators
(3) Low Tension (LT) Switchgear including ACB (Air Circuit
Breakers)
(4) Switchgear conductors
(5) Relays Motor Starters for 3 phase motors above 25 Horse Power
(6) Selector Switches including lead break switch
(7) Control panel including MCC (Motor Control Centre) panels
(8) Bus ducts
(9) PDB (Power Distribution Board), SDB (Sub-Distribution Board),
MDB (Main Distribution Board)
(10) Metering panel
(11) Power (Low Tension) Capacitors above 5 KVAR (Kilo Volt
Ampere Reactive)
(12) Power factor correction relays
(13) Voltmeter, Ampere Meter, Kilo Watt (KW) Meter, Kilo Watt
1
Omitted by S.O. 104 dated 24.12.05
2
Inserted by S.O. 98 dated 6 October 2006.
3
Added by S.O. 104 dated 24.12.05
Hour (KWH) Meter and Frequency Meter
(14) All types of motor above 25 Horse Power
(15) Transformers including current transformer but not including
voltage stabilizers of capacity above 5 Kilo Volt Ampere (KVA)
(16) DMC (Dough Moulding Compound), SMC (Sheet Moulding
Compound) insulators
(17) Cable jointing kit
(18) MCCB (Moulded Case Circuit Breaker) including MCB
(Miniature Circuit Breaker) and distribution Board of capacity of
100 Ampetus or above
102. Industrial inputs and packing materials that is to say-
1
(164) [Zink oxide, zinc peroxide 28.17
(165) Hydrogen peroxide, whether or 28.47
not solidified with urea
(166) Acyclic alcohols and their 29.05
halogenated, sulphonated, nitrated
or nitrosated derivatives
(167) Ketones and quinines, whether or 29.14
not with other oxygen function,
and their halogenated, sulhonated,
nitrated or nitrosated derivatives
(168) Buffing goods and polishing
materials
(169) Rubber rolls and polishers.]
Note 1: Entries in this Schedule are subject to general exception of
1
Added by S.O. 104 dated 29.12.05
exclusion of declared goods.
Note 2: Chapter No., Note No. or Tariff item referred to in entry 102
of this Schedule have the same meaning as under the First
Schedule of the Central Excise Tariff Act, 1985 (5 of 1986).
Note 3: In entry 102 of this Schedule only goods of the description
contained in column 2 shall form part of the Schedule,
reference to Tariff item in column 3 from the Central Excise
Tariff Act, 1985 (5 of 1986), shall not include other goods
not contained in column 2 though part of the Heading.
1
[Note 4: Goods of the description contained in this Schedule shall be
deemed to have been excluded from Schedule B].
Schedule D
[See clause (a) of sub-section (2) of section 7].
4. Paddy 4%
3
5. [Petrol, High Speed Diesel, Super Light 4%
Diesel Oil and Light Diesel Oil when sold
to Export Oriented Units (EOU) or units set
up under Export Processing Zones (EPZ)
Scheme, Electronic Hardware Technology
Park (EHTP) Scheme or Software
Technology Park (STP), for use by such
unit in manufacture of goods for sale in the
course of export outside the territory of
India;]
Schedule E
[See sub-section (1) of section 8]
1
Added by S.O. 104 dated 29.12.2005.
2
Added by S.O. 63 dated 17-4-2003
3
Substituted by S.O. 9 dated 22-01-2004.
Serial Description of goods Circumstances in which input tax
No. shall be nil
1 2 3
1
1. [Petroleum products (i) When used as fuel.
and natural gas (ii) When exported out of State.]
2. Capital goods (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.
2
3 [* * * * * * * * * *
4. * * * * * * * * * *]
5. All goods except those (i) When used in the
mentioned at Serial telecommunications network, in
Nos. 1 and 2 mining, or in the generation and
distribution of electricity or other
form of power;
(ii) When exported out of State or
disposed of otherwise than by sale;
1
Substituted by Notification No. 93 of 8 July 2003.
2
Omitted by Notification S.O. 46 of 30 June 2005.
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.
1
[Note 2- * * * * * * *]
Schedule F
[See first proviso to sub-section (3) of section 3].
2
[* * * * * * * * * *]
Schedule G
[See sub-section (1) of section 45].
Serial Description of Rate of tax and the Stage of levy and the
No. goods base of levy circumstances under
which tax levied
1 2 3 4.
1. Lottery ticket Twenty percent of First sale by a dealer
of face value the face value of liable to pay tax under
more than the lottery ticket. this Act.
seven rupees
3
2. [* * * * * * * * * * * * * * * * ]
1
Omitted by S.O. No. 46 of 30 June 2005.
2
Omitted by S.O. No. 46 of 30 June 2005
3
Added by S.O. No. 93 of 8 July 2003 and further Omitted by S.O. No. 46 of 30 June 2005.