"SCHEDULE B [See clause (p) of sub-section (1) of section2]
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Serial No.
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Description of goods
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1
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2
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1
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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
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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 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)
(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
(iii) Trailor draw bar
(iv) Trailor hook
12 Puddler
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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
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2
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Aids and implements used by handicapped persons
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3
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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)
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3A
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Omitted w.e.f. 30.11.2006 vide notification No. S.O. 59/H.A.6/2003/S.59/2010, dated 7.4.2010
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3B
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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
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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
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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)
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Subs. Vide Notification No. S.O. 41/H.A. 6/2003/S.59/2008, dated 13.05.2008 w.e.f. 1.1.2006.
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5
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Baan
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6
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Bangles made of any material except precious metals/stones; steel kara
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7
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Beehive, honey supers, hive tool, smoker, veil and helmet, feeder
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8
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Betel leaves
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9
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Books, journals, periodicals, maps, charts and globes
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10
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Bread except pizza bread
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11
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Charkha, Amber Charkha, Handloom, Handloom fabrics and Gandhi Topi
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12
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Chemical fertilizer, bio-fertilizer and gypsum
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13
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Coarse grains that is to say Jowar, Bajra, Maize and flours thereof
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13A
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Coarse Maize Bran Chhilka. Inserted vide Notification No. S.O. 96/H.A. 6/2003/S.59/2008, dated 08.10.2008.
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14
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Coloured pencils, crayons used for drawing and ordinary graphite pencils popularly known as lead pencils
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15
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Common salt
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16
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Condoms and contraceptives
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17
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Curd, Lassi and butter milk
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18
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Earthen pots but not including crockery
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19
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Electrical energy
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20
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Exercise and Drawing book
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21
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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
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22
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Fishnet and fishnet fabrics
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23
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Foot-rules of the type usually used in schools
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24
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Fresh fruits and fresh vegetables including garlic and ginger but not including red chillies
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25
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Fresh milk, pasteurized milk and separated milk
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26
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Fresh plants, saplings and fresh flowers
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27
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Grass, hay and straw
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28
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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
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28A
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Gur, Shakkar and Jaggery Inserted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
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29
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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.
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29A
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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)
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29B
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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
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30
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Human Blood and blood plasma w.e.f. 1.7.05 to 30.6.2006
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30A |
Human Blood including blood components like platelets, red blood corpuscles (RBC), plasma, anti hemophilic factors, albumin and gamma globulin |
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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 |
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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 |
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(ii) Country Liquor on which state excise duty has been paid |
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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 |
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(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. |
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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. |
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Inserted vide notification no. S.O. 64/H.A.6/2003/S.59/2011, dated 19.07.2011 |
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34 |
Kumkum, Bindi, Alta and Sindur |
34A |
Liquid Petroleum Gas, when sold for domestic use |
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Inserted vide no. S.O.57,dated 09.07.2008 (w.e.f.06.06.2008) |
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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 |
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Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006) |
38B |
Pesticides, weedicides, insecticides used for plants only |
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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 |
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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. |
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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. |
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w.e.f. 1.7.2005 to 31.12.2005 |
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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 |
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Subs. Vide No. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006 to 29.2.2009 |
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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 |
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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 |
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w.e.f. 1.7.2005 to 30.9.2005 |
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Shoes and chappals with maximum retail price not exceeding Rs 300 per pair |
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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
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Takhti (used by students in schools)
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50
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Tender green coconut
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50A
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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.
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51
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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
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52
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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
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53
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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
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54
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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
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55
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Cut tobacco used in hukka
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56
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Under wear (kachha) sewn out of cotton cloth other than hosiery cloth
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57
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Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water and water sold in sealed container
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58
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(i) Writing ink and (ii) ball pen, refills or pen up to a maximum retail price of Rs 25 each
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59
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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
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60
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- 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.
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61
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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
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