[See sub-clause (ii) of clause (b) of sub-section (2) of section 4 of Uttarakhand 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.

Sl.No. | Description of goods | Point of Tax | Rate of tax Percentage 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 | M or I | 32.5% Exempt 2- | Motor Spirit as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 | M or I | 25% 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- | Kerosene Oil | M or I | 12.5% 7- | Bio-fuels mixed with petrol or mixed with diesel where contents of Boi-fuel is not less than 5% | M or I | 12.5%