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

Tax shall be payable on the goods specified in this Schedule at every point of sale at the rate of Four percent: S1. No. Description of Goods 1- Acids 2- Agricultural implements not operated manually or not driven by animal or not driven by tractor 3- All equipments for communications such as, Private Branch Exchange (P .B.x.) and Electronic Private Automatic Branch Exchange (B.P .AB.x.), teleprinters, wireless equipments and parts thereof 4- All intangible goods like copyright, patent, replicense etc. 5- All metal castings 6- All processed and preserved vegetables, vegetable mushrooms and fruits including fruit jams, jellies, fruit squash, paste, fruit drinks and fruit juices and achar (whether in sealed containers or otherwise) 7- All types of yarn including polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread 8- All utensils (including pressure cookers/pans), buckets and containers made Aluminum, iron and steel, plastic and other materials except precious metals and enamalled utensils 9- Articles of packing including (a) boxes, cases, cartons, jerry cans, bag made of paper, paper board, corrugated sheets, plastic (b) moulded tray made from recycled paper, (c) tat, bags made of jute and hemp goods (d) laminated jute bags 10- Aluminum, Aluminum alloy, their products (excluding extrusions) 11- Aluminum Conductor Steel Reinforced (AC.S.R.) 12- Arecanut powder and betel nut 13- Atta, Maida, suji, besan, dalia. 14- Bagasse 15- Basic chromium sulphate, sodium bi-chromate 16- Bearings 17- Bed sheet, pillow cover and other made-ups 18- Beltings of all varieties and descriptions 19- Bicycles, tricycles, cycle rickshaws and parts, tyres, tubes thereof 20- Bitumen 21- Bone meal 22- Candles 23- Castor oil 24- Caustic soda, caustic potash, soda ash 25- Centrifugal and monoblock submersible pump sets and parts thereof 26- Charcoal 27- Chemical fertilizers, Micronutrients and plant growth promoters and regulators, herbicides, rodenticide, insecticides, weedicides and pesticides 28- Clay including fire clay, fine china clay and ball clay 29- Coconut fiber 30- Coconut in shell and separated kernel of coconut, and tender green coconut 31- Coffee beans and seeds, cocoa pod, green tea leaf and chicory 32- Coir and coir products excluding coir mattress 33- Combs 34- Computer stationery 35- Cooked food 36- Cottage cheese and paneer 37- Cotton and cotton waste 38- Crucibles 39- Cups, glasses and plates of paper and plastics 40- Declared Goods as specified in Section 14 of the Central Sales Tax Act, 1956 except coarse gain 41- Drugs, medicines and pharmaceutical preparations (Allopathic, Ayurvedic, Homeopathic and Unani) including vaccines, syringes and dressings, medicated ointments produced under drug license and light liquid paraffin ofIP grade 42- Dyes, Acid dyes, Basic dyes 43- Edible airs 44- Embroidery or zari articles, that is to say- (i) imi; (ii) zari; (iii) kasb; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass bead; (xii) glzal; (xiii) embroidery machines; (xiv) embroidery needles 45- Exercise book, graph book and. laboratory note book 46- Feeding bottles, nipples 47- Ferrous and non ferrous metals and alioys; non metals such as aluminium, copper, zinc and extrusion of those 48- Fibres of all types and fibre waste 49- Firewood 50- Glucose-D 51- Hand pumps, parts and fittings 52- Ring (Asafoctida) 53- Hose pipes and fittings thereof 54- Hosiery goods 55- Husk and bran of cereals 56- Husk including groundnut husk 57- Ice 58- limitation jewellery 59- Industrial cables (high voltage cables, XLPE Cables, jelly field cables, optical fiberables) 60- Insulators 61- IT products as specified below-- (i) Word processing machines, electronics typewriters (ii) Micro phones, multimedia speakers, head phones etc. (iii) Telephone answering machines (iv) Prepared unrecorded media for sound recording (v) Prepared recorded media for sound recording (vi) IT software or any media (vii)Transmission apparatus other than apparatus for radio or TV broadcasting (viii) Radio communication receivers, Radio Pagers (ix) Aerials, Antennas and parts (x) LCD panels, LED panels and parts (xi) Electrical capacitors, fixed, variable and parts (xii) Electronic calculators (xiii) Electrical resistors (xiv) Printed circuits (xv) Switches, connectors, Relays for up to 5 amps (xvi) Data/Graphic Display tubes, other than picture tubes, and parts (xvii) Diodes, transistors and similar semi-conductor devices (xviii) Electronic integrated. circuits and Micro-assemblies (xix) Signal Generators and parts (xx) Optical fiber cables (xxi) Optical fiber and optical fiber bundles, cables (xxii) Liquid Crystal devices, flat panel display devices and parts (xxiii) Computer systems and peripherals, Electronic diaries (xxiv) Cathode ray oscilloscopes, Spectrum analysers, Signal analysers (xxv) Parts and accessories of HSN 84.69,84.70 & 84.71 (xxvi) D C Micromotors, stepper motors of37.5 watts. (xxvii) Parts of HSN 85.01 (xxviii) Uninterrupted power supply (xxix) Permanent magnets and articles (xxx) Electrical apparatus for line telephony or line telegraphy (xxxi) Cell phones (xxxii) DVD and CD 62- Katha 63- Khandsari 64- Khoya/khoa 65- Knitting wool 66- lignite 67- Lime, lime stone, clinker-and dolomite and other-white-washing-materials 68- Liner alkyl benzene, LA. B. sulphonic Acid, Alpha Olefin sulphonate 69- Liquid product of cellulose, commonly known as L.P.C., and liquid product of earthen waste 70- Loose biscuits 71- Maize starch, maize gluten, maize germ and oil 72- Medical equipment/devices and implants 73- Mixed PVC stabilizer 74- Non-mechanized boats used by fisherman for fishing 75- Nuts, bolts, screws and nails fasteners 76- Oil cake 77- Oil seeds 78- Ores and minerals excluding minor minerals 79- Paper including news prints and paper board 80- Paraffin wax 81- Pipes of all varieties including G.I. Pipes, Cl. Pipes, ductile pipe and PVC pipes and fittings thereof 82- Pizza bread 83- Plastic granules, plastic powder and master batches 84- Porridge 85- Printed material including diary, calendar etc. 86- Printing ink excluding toner and cartridges 87- Processed meat, poultry, fish, prawn and other aquatic products 88- Pulp of bamboo, wood and paper 89- Railway wagons, engines, coaches and parts thereof