Schedule G
[See sub-section (1) of section 45].
Serial No.
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Description of goods
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Rate of tax and the base of levy
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Stage of levy and the circumstances under which tax levied
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1
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2
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3
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4
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1.
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Lottery ticket of face value more than seven rupees
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Twenty percent of the face value of the lottery ticket
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First sale by a dealer liable to pay tax under this Act.
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2(a)
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Pre-owned cars having engine capacity not exceeding 1000 cc
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Rs. 3000 per car
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First sale by a dealer liable to pay tax under this Act
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(b)
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Pre-owned cars having engine capacity exceeding 1000 cc
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Rs. 5000 per car
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First sale by a dealer liable to pay tax under this Act".
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Entry 2 (a) and (b) omitted vide no. S.O. 46, dated 30.6.2005 w.e.f. 1.7.2005 Before omission entry 2(a) & (b) read as under: -
2(a)
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Pre-owned cars having engine capacity upto 1000 cc
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Rs. 3000 per car
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First sale by a dealer liable to pay tax under this Act
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(b)
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Pre-owned cars having engine capacity above 1000 cc
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Rs. 5000 per car
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First sale by a dealer liable to pay tax under this Act".
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3.
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All goods (except goods mentioned in Schedule D) sold to Delhi Metro Rail Corporation Limited (DMRCL) for completion of Gurgaon Metro Corridor (Gurgaon Section) subject to furnishing of a certificate from an authorized officer of DMRCL to the effect that the goods have been used for completion of Gurgaon section of Gurgaon Metro Corridor.
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0% of the value of goods sold.
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On supply (sale) of goods to DMRCL for completion of Metro Corridor (Gurgaon section)
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Explanation.-To give full effect to the intention of the Government not to charge Value Added Tax on the aforesaid goods supplied to DMRCL, in so far as grant of refund in respect of goods supplied to DMRCL for completion of Gurgaon Metro Corridor (Gurgaon Section) is concerned, the formula given in section 8(1) of the Haryana Value Added Tax Act, inserted vide Haryana Value Added Tax (Amendment) Act, 2009 (Haryana Act no.10 of 2009) shall have no effect."
Inserted vide notification no. S.O. 59/H.A.6/2003/S.59/2010, dated 07.04.2010 (w.e.f. 30.11.2006)
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