Amendment in UP VAT Rates

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-2-102/XI-9(1)/08-U.P. Act-5-2008-Order-(36)-2009 dated January 15, 2009 for general information:

NOTIFICATION

No. KA. NI.-2-102/XI-9(1)/08-U.P. Act-5-2008-Order-(36)-2009

Lucknow: Dated: January 15, 2009

In exercise of the powers under sub-section (4) of Section 4 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act No. 5 of 2008), the Governor is pleased to make with effect from January 16, 2009 the following amendments in Schedule-II to the said Act:-

AMENDMENT

(a) In Schedule-II, in Part-A,-

for entries at serial numbers 9, 33, 41, 59, 68, 79, 87, 94, 103, 106 and 116, the following entries respectively shall, columnwise be substituted, namely:-

S. No.

Name and Description of goods

Arecanut powder and betel nut; Meethi supari.

Earlier the entry was as under :-

9. Omitted

33.

Coffee beans & seeds, cocoa pod & beans, green tea leaf & chicory

Earlier the entry was as under :-

33. Omitted

41.

Drugs and Medicines including vaccines, syringes and dressings, medicated ointments, light liquid paraffin of IP grade; Chooran; sugar pills for medicinal use in homeopathy.

Earlier the entry was as under :-

41. Drugs & Medicines excluding medicated soaps, shampoo, antiseptic cream, face cream, massage cream, eye gels and hair oil which are not included in Schedule C, C(1), H or X, of the Drugs and Cosmetic Rules, 1945 but including vaccines, medicated ointments, light liquid paraffin of IP grade; Chooran; sugar pills for medicinal use in homeopathy

59.

Hose pipes and fittings thereof

Earlier the entry was as under :-

59. Omitted

68.

Kattha

Earlier the entry was as under :-

68. Omitted

79.

Medical equipments/devices and implants; I.B. Canula, Scalp Vanset, Surgical Blade, Blood collection tube; Contact lens, spectacle frames, lenses, spectacles excluding sungoggles and sunglasses.

Earlier the entry was as under :-

79. Contact lens, spectacle frame, lenses, spectacles excluding sungoggles & sun glasses.

87.

Nuts, bolts, screws and fasteners that is to say – hinges, nails, rivets, cotter, cotter pins, staples, panel pins; tel ki kuppi; files used by artisans; Coated and bonded abrasives, jointing materials; Fittings for doors, window and furniture including hinges- butt, piano, narrow, tee, parliament handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers; blue cut taks, hob-nails, stars, studs, iron heels, bullock and horse shoes and nails; Chains of all kinds; all kinds of metal sections including slotted angles, shelves and accessories; rods, rails, channels and curtain fittings; tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts; wire brushes.

Earlier the entry was as under :-

87. Tel ki kuppi; files used by artisans.

94.

Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings.

Earlier the entry was as under :-

94. Omitted

103.

Processed or preserved vegetable & fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise).

Earlier the entry was as under :-

103. Omitted

106.

Raw cashew

Earlier the entry was as under :-

106. Omitted

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 all kinds, kesar; dry fruits.

Earlier the entry was as under :-

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, tejpatta, 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 all kinds, kesar;

(b) In Schedule-II, in Part-B,-

for entries at serial numbers 1, 2, 3, 4, 6, 7, 9, 11, 18, 21, 25 and 27, the following entries respectively shall, columnwise be substituted, namely:-

S. No.

Name and Description of goods

Word processing machines, Electronic typewriters.

Earlier the entry was as under :-

1. Omitted

Microphones, multimedia speakers, headphones, earphones and combined microphone/speaker sets and their parts.

Earlier the entry was as under :-

2. Omitted

Telephone answering machines and parts thereof

Earlier the entry was as under :-

3. Omitted

Prepared unrecorded media for sound recording or similar recording or other phenomena including Compact Disc (CD) and Digital Versatile Disc (DVD).

Earlier the entry was as under :-

4. Omitted

Transmission apparatus other than apparatus for radio or T.V. broadcasting, Transmission apparatus incorporating reception apparatus, digital still image video cameras.

Earlier the entry was as under :-

6. Omitted

Radio communication receivers, Radio Pagers.

Earlier the entry was as under :-

7. Omitted

LCD panels, LED panels and parts.

Earlier the entry was as under :-

9. Omitted

11.

Electronic calculators.

Earlier the entry was as under :-

11. Omitted

18.

Signal Generators and parts.

Earlier the entry was as under :-

18. Omitted

21.

Liquid Crystal Devices, flat panes display devices and parts thereof.

Earlier the entry was as under :-

21. Omitted

25.

Uninterrupted Power Supply (UPS) device and parts thereof.

Earlier the entry was as under :-

25. Omitted

27.

Electrical apparatus for line telephony or line telegraphy including line telephone sets with cordless handsets and tele-communication apparatus for carriage-current line system or for digital line system; video phones.

Earlier the entry was as under :-

27. Omitted

after entry at serial number 270, the following entry shall, columnwise be inserted, namely:-

S. No.

Name and Description of goods

271.

Winding wires and strips, ammeter, Kwh meter, voltmeter, Insulating materials, insulator, jointing materials, Circuit breakers, HRC fuse, thermostat, Electrical relays and single phasing preventor and timers.

By Order,

(Virendra Pratap Singh)

Vishesh Sachiv