Taxapps.in

"SCHEDULE B [See clause (p) of sub-section (1) of section2]
Serial No.	Description of goods
1	2
1	Agricultural implements and irrigation equipments used for agricultural purposes as detailed below :- A. Ordinary Agricultural Implements: 1 Hand Hoe or Khurpa 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 B . Bullock Drawn Agricultural Implements 1 Yoke 2 Plough 3 Harrow and its following parts: - (i) Harrow frame (ii) Harrow spool (iii) Harrow axle (iv) Harrow scappers (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

C. Tractor Drawn Agricultural implements

1 Plough and its following parts :-

(ii) Mould board plough assembly

(ii) Disc plough covers

(ii) Disc plough hubs
(ii) Disc plough land wheels
(v) Disc plough shoes
(vi) Disc plough bracket cap
(ii) Disc plough bracket
(ii) Disc plough assembly scrapper
(ii) Disc plough bracket scrapper
(x) Disc plough bracket-furrow wheel
(ii) Disc plough assembly axle
(ii) Disc plough spring cap
(ii) Disc plough assembly-spindle and dust cap

(xiv) Disc plough furrow wheel

2 Harrow and its following parts: -

(ii) Harrow frame

(ii) Harrow spool

(ii) Harrow bush
(ii) Harrow cast iron nut and check nut
(v) Harrow hub
(ii) Harrow axle
(ii) Harrow nipple bolt
(ii) Harrow lock patti
(ii) Harrow scrapper
(x) Harrow draw bar
(ii) Harrow draw bar „U?
(ii) Harrow clamp
(xiii) Harrow handle
(xiv) Harrow clutch
(ii) Harrow patnals

(xvi) Harrow disc

3 Cultivator or tiller and its following parts : -

(ii) Tiller tyne assembly

(ii) Tiller tyne

(ii) Tiller spring
(ii) Tiller shovel/phalla
(v) Tiller pin
(ii) Tiller anchor pin
(ii) Tiller toggle assembly
(ii) Tiller link pin
(ii) Tiller tyne stop
(x) Tiller assembly tool bar
(ii) Tiller 3-point linkage
(ii) Tiller twist patti

(xiii) Tiller angle bracket

(xiv) Tiller frame front and rear

4 Seed drill, fertilizer drill or seed-cum-fertilizer drill and its following parts :-

(i) Seed drill tyne

(ii) Seed drill shovel/phalla

(iii) Seed drill grari

(iv) Seed drill feeder (Pistol)

(ii) Seed drill spout

(vi) Seed drill hopper assembly

(vii) Seed drill ground wheel

(ii) 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

11 Trailor and its following parts:-

(i) Animal driven vehicle rims

(ii) Axles

(iii) Trailor draw bar

(iv) Trailor hook

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 1 Thrasher and its following parts: - (ii) Thrasher weight wheels (ii) Thrasher Jali (iii) Thrasher sieve set (iv) Thrasher „U? clamp and beater (ii) Thrasher rotor (vi) Thrasher ground wheels 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 (vii) Bi-pass tube (viii) Accessories like couplers, joints, bend sockets, pressure gauge, regulators etc (ix) Valves (x) Prime movers ie electric/diesel pump set of 5 Horse Power and above with fitting 10 Poultry feed grinder and mixer (ii) Transplanter
2	Aids and implements used by handicapped persons
3	All goods sold 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. (w.e.f. 1.7.2005 to 30.6.2006) All goods sold to the serving military personnel, ex-servicemen, parents of deceased unmarried service officers and widow of servicemen by the Canteen Stores Department direct or through the authorised canteen contractors or through unit run canteens (Sub. Vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006)
3A	Omitted w.e.f. 30.11.2006 vide notification No. S.O. 59/H.A.6/2003/S.59/2010, dated 7.4.2010
3B	All goods sold to the serving Central Police Force Personnel by the Central Police Canteens Inserted vide notification No. S.O. 59/H.A.6/2003/S.59/2010, dated 7.4.2010 All goods sold to the serving Central Police Force Personnel and Ex- Central Police Force Personnel by the Central Police Force Canteens. Substituted vide notification No. S.O. 29/H.A.6/2003/S.59/2011, dated 16.3.2011
3D	all goods sold by casual traders to the visitors in the premises of surajkunf craftes Mela, surajkund in Faridabad District organised by the Haryana Tourism Department.
4	Aquatic feed, poultry feed and cattle feed but not including vitamins, minerals, medicines and supplements, when sold as such. (w.e.f. 1.7.2005 to 31.12.2005) Animal feed, that is to say, aquatic feed, poultry feed and cattle feed including supplements, concentrates and additives to these feeds, husk of pulses and de-oiled cakes (including de-oiled rice bran) Subs. Vide Notification No. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006. Animal feed, that is to say, aquatic feed, poultry feed and cattle feed (but not including damaged wheat) including supplements, concentrates and additives to these feeds, husk of pulses and de-oiled cake (including de-oiled rice bran)

Subs. Vide Notification No. S.O. 41/H.A. 6/2003/S.59/2008, dated 13.05.2008 w.e.f. 1.1.2006.
5	Baan
6	Bangles made of any material except precious metals/stones; steel kara
7	Beehive, honey supers, hive tool, smoker, veil and helmet, feeder
8	Betel leaves
9	Books, journals, periodicals, maps, charts and globes
10	Bread except pizza bread
11	Charkha, Amber Charkha, Handloom, Handloom fabrics and Gandhi Topi
12	Chemical fertilizer, bio-fertilizer and gypsum
13	Coarse grains that is to say Jowar, Bajra, Maize and flours thereof
13A	Coarse Maize Bran Chhilka. Inserted vide Notification No. S.O. 96/H.A. 6/2003/S.59/2008, dated 08.10.2008.
14	Coloured pencils, crayons used for drawing and ordinary graphite pencils popularly known as lead pencils
15	Common salt
16	Condoms and contraceptives
17	Curd, Lassi and butter milk
18	Earthen pots but not including crockery
19	Electrical energy
20	Exercise and Drawing book
21	Firewood and wood charcoal upto 28.2.2009 Firewood, wood charcoal and Biomass Rolls (Briquettes) Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009 Fire wood, wood-charcoal, biomass rolls and Dry Municipal solid waste fuel manufactured out of solid waste procured from local bodies Inserted vide notification No. S.O. 14/H.A.6/2003/S.59/2011, dated 02.02.2011
22	Fishnet and fishnet fabrics
23	Foot-rules of the type usually used in schools
24	Fresh fruits and fresh vegetables including garlic and ginger but not including red chillies
25	Fresh milk, pasteurized milk and separated milk
26	Fresh plants, saplings and fresh flowers
27	Grass, hay and straw
28	Guar churi and korma, wheat bran w.e.f 1.7.2005 to 30.9.2007 Guar, Guar flour, Guar giri, Guar Churi, Korma and Wheat bran. Subs. Vide no. S.O. 74, dated 21.9.2007 w.e.f. 1.10.2007
28A	Gur, Shakkar and Jaggery Inserted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
29	Hand carts and animal driven vehicles w.e.f. 1.7.2005 to 31.12.05 (i) Hand carts; (ii) animal drawn vehicles; (iii) tyres and tubes including flaps of animal drawn vehicles. Subs. Vide no. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006.
29A	Hawan Samagri when sold in sealed packets or containers" Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
29B	Hand woven, hand made khadi Blankets and khes, poly khadi fabrics, Khadi garments and cotton durrees manufactured and sold by Khadi Institutions certified by Khadi and Village Industries Commission or Board constituted under Punjab Khadi and Village Industries Board Act, 1955 (40 of 1956) Inserted vide notification No. S.O. 14/H.A.6/2003/S.59/2011, dated 02.02.2011
30	Human Blood and blood plasma w.e.f. 1.7.05 to 30.6.2006

30A	Human Blood including blood components like platelets, red blood corpuscles (RBC), plasma, anti hemophilic factors, albumin and gamma globulin
	Subs. Vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
30B	Incense sticks commonly known as agarbatti, dhupkathi or dhupbati
	Inserted vide no. S.O. 74, dated 1.9.2007 (w.e.f. 1.10.2007)
31	(ii) Indian made Foreign Liquor (on which State Excise Duty has been paid) except when sold by a L4/L5 or L12-C licensee –under the Haryana Liquor License Rules, 1975
	(ii) Country Liquor on which state excise duty has been paid
	Omitted (w.e.f. 01.04.2009) vide notification No. S.O. 40/H.A.6/2003/S.59/2009,dated 31.03.2009
31A	Indian food preparations ordinarily prepared by Tandoorwalas, Lohwalas and Dhabawalas, when sold by persons running Tandoors, Lohs and Dhabas exclusively, subject to the conditions, as may be prescribed. Inserted vide Act no. 23 of 2006, dated 4.10.2006 w.e.f. 1.7.2005
31B	(i) Indian Made Foreign Liquor and Country Liquor (on which State Excise Duty has been paid) except entries contained in serial number 4A of Schedule C and serial number. 5 of Schedule A of the HVAT Act, 2003 w.e.f. 1st April, 2009 to 31st March, 2010
	(ii) Indian Made Foreign Liquor and Country Liquor (on which State Excise Duty has been paid) except entries contained in serial number 5 and 10 of Schedule A of the HVAT Act, 2003 w.e.f. 1st April, 2010.
	Inserted vide notification no. S.O. 48/H.A.6/2003/S.59/2011, dated 02.06.2011
32	Indigenous handmade musical instruments
33	Judicial and Non-Judicial Stamps, Entertainment Duty Stamps, Passenger and Goods Tax Stamp, Standard Watermarked Petition Paper, Philatelic Stamp, Postal Stationery and Refund Adjustment Order
33A	Kerosene oil sold through Public Distribution System Inserted vide notification no. S.O.
	Inserted vide notification no. S.O. 64/H.A.6/2003/S.59/2011, dated 19.07.2011

34	Kumkum, Bindi, Alta and Sindur
34A	Liquid Petroleum Gas, when sold for domestic use
	Inserted vide no. S.O.57,dated 09.07.2008 (w.e.f.06.06.2008)

35	Meat, fish, prawn and other aquatic products when not cured or frozen, eggs and Livestock including live poultry birds
36	Muddhas made of sarkanda, phoolbuharijharoo
37	National Flag
38	Organic manure
38A	Papad
	Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
38B	Pesticides, weedicides, insecticides used for plants only
	Inserted vide no. S.O. 74, dated 21.9.2007 (w.e.f. 1.10.2007)
38C	Pre-fabricated housing units for plant and machinery sold to the NaandiFoundation, Hyderabad by suppliers in the State, in the project area, for providing safe drinking water, based on Reverse Osmosis, in hundred villages having water quality problems in the districts of Jhajjar, Mohindergarh, Kaithal and Mewat
	Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.200
39	Rakhi
40	Reori, gajjak, makhana, marunda, murmura and phulian
41	Sacred thread, commonly known as yagyopavit
41A	Sanitary Napkins and Baby Diapers.
	Inserted vide Notification No. S.O. 112/H.A. 6/2003/S.59/2008, dated 18.11.2008.
42	Seeds certified by the certification agency under the Seed Act, 1966 (54 of 1966) when sold in sealed bags or containers.
	w.e.f. 1.7.2005 to 31.12.2005
	Truthfully oollen seeds or seeds certified by the certification agency under the Seeds Act, 1966 (54 of 1966) when sold in sealed bags or containers
	Subs. Vide No. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006 to 29.2.2009
	Truthfully labelled seeds or seeds certified by the certification agency under the Seeds Act, 1966 (54 of 1966) when sold in sealed bags or containers and raw seeds used in production of such truthfully labelled or certified seeds
	Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009
43	Semen including frozen semen
44	Shoes and chappals with maximum retail price not exceeding Rs200 per pair
	w.e.f. 1.7.2005 to 30.9.2005
	Shoes and chappals with maximum retail price not exceeding Rs 300 per pair
	Subs. Vide No. S.O. 74, dated 21.9.2005 w.e.f. 1.10.2007
45	Silk worm laying, cocoon and raw silk
46	Slate, slate pencils and chalks
47	Sugar, Khandsari and Boora manufactured or made in India
48	Sugarcane

49	Takhti (used by students in schools)
50	Tender green coconut
50A	Toys excluding battery operated, electric and electronic toys. Inserted vide Notification No. S.O. 112/H.A. 6/2003/S.59/2008, dated 18.11.2008 w.e.f. 01.12.2008.
51	All varieties of cotton, oollen or silken textiles including rayon, artificial silk or nylon but not including such carpets, druggets, oollen durrees, cotton floor durrees, rugs and all varieties of dryer felts on which additional excise duty in lieu of sales tax is not levied
52	All varieties of textiles covered by item 51 on which knitting and embroidery work has been done provided additional Excise Duty in lieu of sales tax is levied on them
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 imitation leather cloth ordinarily used in book binding: rubber used tissue or synthetic 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	Cut tobacco used in hukka
56	Under wear (kachha) sewn out of cotton cloth other than hosiery cloth
57	Water other than aerated, 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 up to a maximum retail price of Rs 25 each
59	Mithaii and Namkeen prepared with traditional tools of Halwaii trade but not by mechanical operations like in factories"; Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006 Deemed to have been inserted w.e.f 1.5.2005 Inserted vide notification No. S.O. 59/H.A.6/2003/S.59/2010, dated 7.4.2010
60	L-i-?- Tents, (2) Blankets, (3) Bandages, Plaster, Cotton, Antiseptics and Medicines, (4) Non-perishable food items, (5) Woolen clothing items. (6) Matchboxes and Candles, (7) Hygiene materials like sanitary napkins, combs, shampoos, etc. and (8) Bed sheets when sold to Confederation of India 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 of Jammu and Kashmir for a period of one year from the date of quake i.e. upto 8.10.2006. Inserted vide notification no. S.O. 47/H.A. 6/2003/S.59/2006, dated 24 April, 2006.
61	Crudely tanned leather (called "half tanned leather") usually tanned by villagers in villages (other than that tanned in a factory) Inserted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006