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Schedule III

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SCHEDULE - III

[See sub-clause (ii) of clause (b) of sub-section (2) of section 4 of Uttaranchal Value Added Tax Act, 2005]

 

Tax shall be payable on Special Category Goods specified in this Schedule at the point of sale specified in column 3 at the rate specified against each in column 4

 

M stands for Sale by the Manufacturer in Uttarakhand

I stands for Sale by the Importer in Uttarakhand

 

Sr.No

Description of goods

Point of tax

Rate of tax

(1)

        (2)                              

(3)

(4)

1

(a)Spirits and spirituous liquors of all kinds including Methyl Alcohol, Alcohol as defined under the United Provinces  Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors

(b)Country liquors

(this entry has been substituted as follows vide notification No-379 Dt 28-03-2013 w.e.f. 1st April, 2013)

 


(a)Spirits and spirituous liquors of all kinds including Methyl Alcohol, Alcohol as defined under the United Provinces  Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors and "wine, manufactured from fruits produced in Uttarakhand State".

 


(b)Country liquors


 


(c) Wine, manufactured from fruits produced in Uttarakhand State

M or I

 

 

 

 

 

 

 

 

 

 

 


 

 

M or I

 

 

 

 

 

 


 

 

 

 



 

M or I

 


 

 

32.5%

 

 

 Exempt

 

 

 

 

 


 

 

 

20%*

 

*(Rate of Tax changed vide Notification No. 413 dated 08/05/2015))

 

 

 

 


 

 

Exempt(Earlier Entry)

 10%**

**(Rate of Tax changed vide Notification No. 413 dated 08/05/2015)


 

 

5%

2

Motor Spirit as defined under the United Provinces  Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939

M or I

25%

Rate of tax changed as follows through notification no. 809 dated 16/09/2015

"25 Percent or Rs. 17/lit. which ever is greater"

3

Diesel as defined under the United Provinces  Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939

M or I

21%

4

Aviation Turbine Fuel

M or I

20%

5

Natural gas

M or I

20%

6

(this entry has been ADDED as follows vide notification No-77 dt 12-10-2005)

Kerosene oil

(this entry has been DELETED vide notification No-430 dt 28-04-2010)

 

M or I

   12.5%

7

 (This entry has been deleted vide notification no.-09 dated 19-11-2007.)

Bio– fuels mixed with petrol or mixed with diesel where contents of Bio– fuels is not less than 5%

M or I

   12.5%

8

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

 

All kinds of Lubricants

 

M or I

    20%

9

(this entry has been added as follows vide Notification no.-478/2012/10(120)/XXVII(8)/2012  Dated 30-05-2012(764kb))

 

Timber and wood of all kinds and of all trees, of whatever species, whether growing or cut or sawn but their products and firewood is not included.

M or I

Sale by Uttarakhand Forest department, Uttarakhand Forest Corporation or by the Pvt. Oweners of the Forest.

      15%
    10

(this entry has been added as follows vide Notification no.-483/2012/02(120)/XXVII(8)/07  Dated 30-05-2012(764kb))

Unmanufactured tobacco excluding Hukka tobacco, Bidis and tobacco used in the manufacture of Bidis.

       M or I           8%
   11

(this entry has been added as follows vide Notification no.-483/2012/02(120)/XXVII(8)/07  Dated 30-05-2012(764kb))

Cigarette, Cigar and Pan Masala containing tobacco(Gutka)

       M or I       20%
   12

(this entry has been added as follows vide Notification no.-519/2012/03(120)/XXVII(8)/07  Dated 30-05-2012(764kb))

Non Levy Sugar

(this entry has been POSTPONED till further orders vide Notification no.-736/2012/03(120)/XXVII(8)/07  Dated 03-08-2012(311kb))

    M or I        2%

 

Go to- Schedule I, Schedule IIA ,  Schedule IIB , Schedule IIC Schedule IV,        Schedule V

Source : Commercial Tax Department Government of Uttarakhand , Last Updated on 28-12-2016