State Tax Department Government of Uttarakhand

S. No.

Discription of Goods

 1

Agricultural implements manually operated or animal driven and cart driven by animal    

(this entry has been substituted as follows vide notification No-145dated21-02-2008)                                                      

“Cart driven by animal and agricultural implements other than those mentioned in any other schedule of this act, manually operated or animal driven or tractor driven.”

(This entry has been Amended/ Added as follows wide notification No. 96 dated 20/01/2015)

" Agricultural implements other than those mentioned in any other schedule of this act, manually operated or animal driven or tractor driven(excluding parts and accessories thereof which are made of wood or timber."

 2

Aids and implements used by handicapped persons

 3

All types of footwears priced for Rs.300/-or less

(this entry has been substituted as follows vide notification No -147 dated  21-02-2008)                                                                                                        

“Moulded plastic footwear, hawai chappals and their straps”.

This entry has been deleted vide Notification No. 97 dated 20/01/2015

 4

Aquatic feed, poultry feed and cattle feed and cattle fodder including green fodder, chunni, bhusi, chhilka, chokar, javi, gower, husk of pulses deoiled rice polish,deoiled rice bran,  deoiled rice husk, deoiled paddy husk or outer covering of paddy and acquatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake but excluding oil cake, rice polish, rice bran, rice husk

This entry  has been substituted as follows vide notification no.04 dated 21-01-2006.                                                                                                  Aquatic feed, poultry feed, cattle feed  and cattle fodder including green fodder, chunni, bhusi, chhilka, chokar, javi, gower, deoiled rice polish, deoiled rice bran,  deoiled rice husk, deoiled paddy husk or outer covering of paddy and acquatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake but excluding oil cake, rice polish, rice bran, rice husk and balanced  cattle feed.

Vide notification no. 938 dated 19-12-2006 the words “balanced poultry feed and balanced aquated feed” shall be addes after the words “balance cattle feed”. 

This entry has been substituted as follows vide notification no.78 dated 14-3-2008.                                                                                                                    

“Aquatic feed, poultry feed, cattle feed  and cattle fodder which include green fodder, chunni, bhusi, chhilka, chokar, javi, gower, deoiled rice polish, deoiled rice bran,  deoiled rice husk, deoiled paddy husk or outer covering of paddy and acquatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake balanced cattle feed,balanced poultry feed and balanced aquatic feed but it excludes khali, , rice bran, rice husk .”

5

Bamboo ,bamboo mating and basket  made of  bamboo

(this entry has been substituted as follows vide notification no.04 dated 21-01-2006. 

Bamboo, bamboo matting and sticks made of bamboo or cane (Ringal) and basket made from these . 

 6

Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta and sindur

(this entry has been substituted as follows vide notification no.04 dated 21-01-2006.)

Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta and sindur and mehandi

(this entry has been substituted as follows vide notification no.654 dated 19-07-2011.) 

Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta and sindur and powder/paste of natural mehandi leaves.

 7

Beehive and honey

(This entry has been amended/added as follwos vide notification no. 96 dated 20/01/2015)

(i) Honey

(ii) Beehive made of timber or wood of kinds/ species other than Teak, Devdar, Saal, Sheesham, Kail or Sain.

 8

Betel leaves

 9

Biomass briquettes

10

Books, periodicals and journals including maps, charts and globes

11

Bread of all types other than pizza bread  and buns and rusks

12

Broom sticks muddhas made of sarkanda, phool, bahari jharoo

13

Chalk sticks

14

Charkha, Ambar Charkha, handlooms

15

Chiwra, laya (murmura), lava (kheel), poha, sattu  and parched, fried and roasted gram.

16

Certified organic cereals and pulses

17

Coarse grains excluding paddy, rice and wheat but including kutu, ramdana, singhara,(whether fresh, dried or boiled),kutu flour and singhara flour

18

Condoms and contraceptives

19

Cotton and silk yarn in hanks

20

Drip irrigation system and  sprinkler irrigation system and parts there of

21

Earthen pot  and all other goods of clay manufactured by potters

22

Electrical energy

23

Fishnet and fishnet fabrics, and fish seeds, prawn/shrimp seeds

24

Fresh fruits and vegetables including garlic and ginger. fresh fruit juice and fruit juice fruit shakes like mango shake

25

Fresh milk, pasteurised milk, butter milk, separated milk, curd and lussi.

26

Fresh plants, saplings and fresh flowers 

27

Food grains and other goods including Kerosene oil sold through Public

 Distribution System

(this entry has been substituted as follows vide notification No -77dated  12-10-05)

Food grains and other goods excluding Kerosene oil sold through Public

 Distribution System

28

Gur including gur-shakkar, jaggery  powder, gur-lauta, gur-raskat and

 palmyra-gur and edible variety of rab gur

29

handloom fabrics  of all kinds,whether plain, printed, dyed or embroidered, including dhotis,sarees,bed-sheets, bed-covers, chaddars,table cloth,pillow covers, handkerchieves, scarfs, napkins, dusters, lois,lihafs, jholas, hemmed and fringed towels, orhanis and duggas made out of handloom cloth or woolen blankets and rugs manufactured on handloom and Gandhi Topi.

30

Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower and aromatic  plant and grasses including herbs of organic solvent oil

(this entry has been deleted as follows vide notification no.812 dated 29-10-2009)

31

(i)                     (i)Human blood, blood plasma, red cells and platelets

(ii)                   (ii)Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processing including component formation.

32

Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and

 Havan Samagri including sambrani and lobhana

33

Indigenous hand made musical instruments

34

Kerosene lamp/lantern,petromax,glass chimney

35

Khadi garments/goods and made-ups as may be notified by the Government

(this entry has been substituted as follows vide notification No-429/2010/141(120)/XXVII(8)/2008 Dt 28-04-2010)

" Khadi garments/ the products manufactured by the units, having turnover upto Rs. 50 Lakh per annum, certified by(All India)  Khadi and Villege Industries Commission or the Uttarakhand Khadi and Villege Industries Board and verified by the Joint Commissioner (Executive) namely-

             Safety matches, fire crackers, candles, kapoor, gum and resin, fibres other than coconut fibres and handmade goods such as paper, paperboard, filecover, fileboard, drawingpaper, greeting cards and invitation cards."

(this entry has been substituted as follows vide notification No-758/2012/12(120)/XXVII(8)/2001 Dt 18-09-2012)(1.13MB)

(a) Khadi cloth and all types of khadi garments and made-ups of khadi such as covers of rajaai, gadda, gaddi and pillows.

(b) The following products manufactured by the units, having turnover upto Rs. 50 Lakh per annum, certified by All India Khadi and Village Industries Commission or the Uttarakhand Khadi and Village Industries Board and verified by the Joint Commissioner(Executive):-

Safety matches, fire crackers, kapoor, gum and resin, fibres other than coconut fibres and handmade goods such as paper, paperboard, filecover, fileboard, drawingpaper, greeting cards and invitation cards.

36

Kripan used by Sikhs and Gorkhali khukhari

37

Leaf plates and cups pressed or stitched

38

Meat, fish, prawn and other aquatic products when not cured or frozen or processed  or tinned and eggs, poultry and livestock.  

39

National flag

40

Newar, baan and baan rassi

41

Non judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note when sold to the

 Reserve Bank Of India; and cheques, loose or in book form

42

Organic manure, Bio-fertilizers & Micro-nutrients also plant growth promoters & regulators, herbicides, rodenticide, insecticide, weedicide etc

(this entry has been substituted as follows vide notification No -237dated  3-05-07)

Organic manure, Bio-fertilizers Bio-micro-nutrients and plant growth promoters/regulators and their herbicides, rodenticide, insecticide, weedicide and pesticides.

43

Papar, kachri, sewaiya, mangawri, bari and soyabeen bari (excluding

 soyabeen bari sold in airtight packets)

44

Potash and phosphatic components of the following chemical fertilizers-

(1)D.A.P.(18:46:0)(2)M.O.P.  (3)S.S.P.(4)N.P.K.(12:32:6/20:0/15:5:15/23:23:0/14:35:4/20:20:10/15:15:7.5/10:10:10/12:6:0/16:09:0)

(this entry has been substituted as follows vide notification No -237dated  3-05-07)

Potash and phosphatic components of the following chemical fertilizers

(1)D.A.P.(18:46:0)(2)M.O.P.  (3)S.S.P.(4)N.P.K.(12:32:16)/(20:20:0)/(15:5:15)/(23:23:0)/(14:35:14)/(20:20:10) In this entry the words”N.P.K.(15:5:15)” has been substituted   as follows vide notification no.144 dated 21-02-2008   ; N.P.K.(15:15:15).

(this entry has been substituted as follows vide notification No-722 dated 17-09-2009)

Potash and phosphatic components of the following chemical fertilizers-

(1) D.A.P.(18:46:0) (2) M.O.P. (3)  S.S.P. (4)  N.P.K.(12:32:16)/(20:20:0)/ (15:15:15)  /(23:23:0)/(14:35:14)/(20:20:10)/(10:26:26).

45

Prasamdam sold by religious institutions

46

Rakhi

47

Raw wool

48

Religious pictures not for use as calendar or publicity material and idols made of clay.

(this entry has been substituted as follows vide notification no.04 dated 21-01-2006)

Religious pictures not for use as calendar or publicity material and idols made of clay and hand made religious idols of stone.

49

Renewable Energy devices and spare parts 

(this entry has been substituted as follows vide notification No-745dated  20-09-06)

Renewable energy devices and equipments generating or utilizing renewable sources of energy including those detailed below, and their spare parts;-

(1) Flat plate solar collectors.

(2) Concentrating and pipe type solar collectors.

(3) Solar cookers.

(4) Solar water heaters and systems.

(5) Solar air heating systems.

(6) Solar low pressure steam systems.

(7) Solar crop driers and systems.

(8) Solar stills and desalination systems.

(9) Solar pumps based on solar thermal and solar photovoltaic          conversion.

(10) Solar power generating systems.

(11) Solar photovoltaic modules and panels for water pumping and other applications.

(12) Wind mills and any specially designed devices on wind mills. (13) Any special devices including electric generators and pumps running on wind energy.

(14) Biogas plants and biogas engines.

(15) Agricultural and municipal waste conversion devices producing energy.

(16) Equipments for utilising ocean waves and thermal energy.

(17) Ocean thermal energy conversion system.

(18) Fuel efficient wood burning stoves/improved choolhas.

(19) Battery operated motor vehicles.

50

Sacred thread, commonly known as yagyopavit and Rudrakash, Rudrakash mala and Tulsi kanthi mala

51

Salt (branded or otherwise)

52

Seeds of all kinds other than oil seeds 

53

Semen including frozen semen of animals.

54

Silk worm laying cocoon and raw silk

55

Slate (excluding writing boards)and slate pencils

(this entry has been substituted as follows vide notification no.04 dated 21-01-2006.

Slate (excluding writing boards), slate pencils, takhti and wooden scale and duster

(this entry has been substituted as follows vide notification no.96 dated 20/01/2015)

"Slate (excluding writing boards) and slate Pencils.

56

Sugar on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act,1957.

(this entry has been substituted as follows vide notification no.-795 dated 20-07-2011)

Sugar, other than imported from outside the country.

57

Textile on which additional excise duty is levy able under Additional Duties of Excise (Goods of Special Importance) Act,1957,but excluding bed-sheets, pillow cover and other made-ups,and imported varieties of textiles.

(this entry has been DELETED vide notification no.795 dated 20-07-2011)

58

(Deleted by notification no.-296dated  01-06-07)

Tobacco on which additional excise duty is levy able under Additional Duties of Excise (Goods of Special Importance) Act, 1957. including Biri, Cigarette and cigar but excluding Gutka and imported varieties of Tobakhu. This entry has been re-inserted as follows vide notification no- 595 dated 15-10-2007 “HUKKA Tobacco [ manufactured from unmanufacturer Tobacco], Molasses & Reh  Mitti.”

59

Unprocessed green tea leaves

60

Water other than–(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) water sold in sealed container

61

(this entry has been added as follows vide notification no.-04 dated 21-01-2006)

Bio fuels

62

(this entry has been added as follows vide notification no.-04 dated 21-01-2006)

Hand knitted woolen sweaters

(this entry has been substituted as follows vide notification No-430 dt 28-04-2010)

Hand woven- woolen sweter, woolen dan and woolen carpet.

63

(this entry has been added as follows vide notification no.-04 dated 21-01-2006)

Medicines manufactured  from Gau-mutra 

(this entry has been substituted as follows vide notification no.-06 dated 16-1-2007)

“Gau-mutra and medicines manufacture therefrom”

64

(this entry has been added as follows vide notification no.-04 dated 21-01-2006)

Zinc Sulphate Fertilizer and Micro-Nutrient mixtures

65

(this entry has been added as follows vide notification No-814 dated  12-10-06)

Medical Oxygen.

66

(this entry has been added as follows vide notification No -939 dated  19-12-06)

Following articles of woodcarving each valueing rupees 250 or below;

      (1) Agarbatti stand carved

      (2) Boxes carved 4”X4” to 8”X12”

      (3) Bangle box carved 12”X16”

      (4) Bangle stand carved 12”X16”

      (5) Bowls carved 4” to 10”

      (6) Book stand carved 12” to 16”

      (7) Coaster set carved

      (8) Candle stand carved

     (9)  Calender carved

    (10) Casset stand carved

    (11) Corner rack carved 12”X16”

    (12) Chakla belan of wood carving

    (13) Elephants carved

    (14) Flower pot carved

    (15) Frame carved

    (16) Fruit tray carved

    (17  Key hangers carved

    (18) Kharao (chatti) carved

    (19) Letter rack carved 12” to 16”

    (20) Leaf tray carved

    (21) Plate carved 5” to 12”

    (22) Powder pot carved

    (23) Pen stand carved

    (24) Ramayan boxes carved

    (25) Ramayan stand carved 10” to 24”

    (26) Sindoor pot carved

    (27) Spoon-palta

    (28) Tea tray carved

    (29) Temple carved upto 24”

    (30) Table carved 6” to 18”

    (31) Wall plate carved

    (32) Wall bracket carved

    (33) Walking stick of all types

This entry has been deleted vide Notification No. 97 dated 20/01/2015

67

(this entry has been added as follows vide notification No -939 dated  19-12-06)

Goods of the following description valueing upto rupees 250/-

      (1) Artificial Mangal Sutra, their thread and chain and artificial locket

      (2) Conch, chanwar, Pooja utensils

      (3) Chakla, belan of marble

68

(this entry has been added as follows vide notification No -939 dated  19-12-06)

  Tyres and tubes, spare parts and accessories of carts driven manually

or by animals.

69

(this entry has been added as follows vide notification No -237dated  3-05-07)

Water mills(Gharat) and equipments for the establishment of water mills

(Gharat)and specially designed devices for improved Gharat and(water mills)

70

(this entry has been added as follows vide notification No -51dated  22-01-07) 

Blankets and shawl manufactured on handloom and powerloom priced upto rupees 250/-

(this entry has been added as follows vide notification No -647 dated  01-09-2009)

Blankets and shawl manufactured on powerloom priced upto rupees 250/-.

71

(this entry has been added as follows vide notification No -570 dated  06-08-2009)

Atta, Maida, Suji and Besan

72

(this entry has been added as follows vide notification No-430 dt 28-04-2010) 

Threshers

73

(this entry has been added as follows vide notification No-430 dt 28-04-2010) 

Writing ink

74

(this entry has been added as follows vide notification No-66 dt 10-01-2011)

Fire wood, for use in cremation grounds.

(this entry has been added as follows vide notification No-552 dt 03-05-2011)

Hand made washing soaps.

75

(this entry has been added as follows vide notification No-717 dt 27-06-2011) 

Kerosene Oil

77

(this entry has been added as follows vide notification No-493/2012/17(120)/XXVII(8)/2011 Dated 28 May, 2012)

Sugar products namely Kulia, batasha, khilona, ilaichidana etc.

78

(this entry has been added as follows vide notification No-735/2012/141(120)/XXVII(8)/2008 Dated 01 Aug, 2012)(size 271kb)

Candles

79

(this entry has been added as follows vide notification No-735/2012/141(120)/XXVII(8)/2008 Dated 01 Aug, 2012)(size 271kb)

Umbrella except garden umbrella

(this entry has been added as follows vide notification No-91/2014/17(120)/XXVII(8)/2011 Dated 23 Jan, 2014)(size 77kb)

Pichkari used to sprinkle the colours during Holi festival.

(this entry has been added as follows vide notification No-234/2014/17(120)/XXVII(8)/2011 Dated 24 Feb, 2014)

COMMERCIAL TAX DEPARTMENT, UTTARAKHAND