DEMO
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THE PUNJAB VALUE ADDED TAX ACT, 2005 Schedule
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Body
SCHEDULE B
(See section 8)
LIST OF GOODS
(EXCEPT DECLARED GOODS)
TAXABLE @ 5.5 per cent
Serial No.
Name of the Commodity
1
Agricultural implements and parts thereof other than those mentioned in schedule A
2
Areca nut powder and betel nut
3
Bamboo
4
Bearings of all types
5
Bed sheets, pillow covers and other made ups, including blankets manufactured by composite units
6
Beedi leaves
7
Beltings of all varieties and descriptions
8
Bicycles, tricycles, cycle rickshaws , tyres and tubes and parts thereof
9
Biomass briquettes
10
Bitumen
11
Bone meal
12
Omitted w.e.f. 01-03-2014
13
Bricks of all kinds including fly ash bricks, refractory bricks and ashphaltic roofing earthen tiles
14
Buckets made of iron and steel , aluminum, plastic or other materials ` excluding those made of precious materials
15
Candles
16
Capital goods i.e. Plant and Machinery and parts thereof
but excluding the goods on the sale of which a taxable person is not entitled for input tax credit under Sub Section 5 of Section 13 of the Act.
17
Castor oil
18
Centrifugal, mono block and submersible pump sets and parts thereof
19
Clay including fireclay, fine china clay and ball clay
20
Coal tar
21
Omitted w.e.f. 01-03-2014
22
Coir and Coir products, excluding coir mattresses
23
Omitted w.e.f. 16-04-2013
24
Communication equipments such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)
25
Computer stationary
26
unbranded
Cottage cheese ( Paneer)
27
cotton waste
28
Crucibles
29
Omitted w.e.f. 01-03-2014
30
Omitted
31
Omitted w.e.f. 01-03-2014
32
Omitted w.e.f. 02-12-2015
33
Omitted w.e.f. 01-03-2014
34
Electrodes
35
Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead and badla
36
Exercise books, graph books and laboratory note books
37
Omitted w.e.f. 16-04-2013
38
Ferrous and non-ferrous metals and alloys; non-metals such as aluminum, copper, zinc and extrusions of these
39
Fibres of all types and fibre waste
40
Fly ash
41
Omitted w.e.f. 01-03-2014
42
Hand pumps, spare parts and fittings thereof
43
Hand Tools, Cutting Tools, Threading Tools, Power Tools, Grinding wheels and abrasives.
44
Handicrafts
excluding Wooden Handicrafts with Inlay work (Pachikari Craft).
45
Hardware of iron and steel, such as Aldrops, Latches, Handles, Hinges, Door springs and door stoppers whether polished, enamelled or plated.
46
Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower
47
Karyana items, there is to say, hing, khaskhas, magaz of all kind, singhara, darau kuttu, gond katira, kamarkas, chasku, anardana, amla, ampapad, amb kutra, isubgoal, hallon, shikakai, sabudana, shora, soye, nishadar, fatkari, mushkapur, methi patta and gari burada
48
Omitted w.e.f. 17-03-2016
49
Hosepipes and fittings thereof
50
Hosiery goods
51
Hurricane lanterns
52
Omitted w.e.f. 07-01-2011.
53
Ice
54
Imitation jewellery and synthetic gems
55
Omitted.
56
Industrial cables (High voltage cables, PVC or XLPE insulated wires and cables, jelly filled cables, optical fibres)
57
Insulators
58
Industrial inputs and packing materials (as per list appended to the Schedule)
59
Intangible goods of all kinds like copyright, patent and rep license
60
Telephones , tele-printer, wireless equipment and parts thereof, Digital Video Disc and Compact Disc and Information Technology products as given hereunder
Serial No
Description
Heading No.
1
Word processing machines, Electronic typewriters
(a) Word processing machines
8469.11.00
(b) Electronic typewriters
8469.12.00
2
Omitted w.e.f. 07-01-2011.
3
Omitted w.e.f. 07-01-2011.
4
Prepared unrecorded media for sound recording
8523
5
IT software of any media
(a) Disc for laser reading systems for reproducing phenomena other than sound or image
8524.31.11
(b) Magnetic tapes for reproducing phenomena other than sound or image
8424.40.11
( c) Other Software
(i) on floppy disc or catridge tape
8524.91.11
(ii) on disk or on CD ROM
8524.91.12
(iii) on other media
8524.91.13
6
Omitted w.e.f. 07-01-2011.
7
Radio communication receivers, Radio Pagers
(a) Radio Pagers
8527.90.11
(b) Demodulators
8527.90.12
( c) Other
8527.90.19
8
Aerials, Antennae and parts
8529.10
9
Omitted w.e.f. 07-01-2011.
10
Electrical capacitors, fixed, variable and parts
(a) Electrical capacitors, fixed, variable
8532.
(b) Parts
8532.90.00
11
Electronic Calculators
8470.10.00
12
Electrical resistors
8533
13
Printed Circuits
8534.00.00
14
Switches, connectors, relays of up to 5 amps
8536.10.00
15
DATA/Graphic Display tubes, other than Picture tubes and parts
( a) Colour
8540
(b) Black & White or other monochrome
8540.50.00
16
Diodes, transistors & similar semi-conductor devices
8541
17
Electronic integrated Circuits and Micro-assemblies
8542
18
Signal Generators and parts;-
(a) Singal Generators
8543.20
( b) Parts
8543.90.00
19
Optical fibre cables madeup of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
8544.70
20
Optical fibre and optical fibre bundle, cables, other than those of heading 8544.70
9001.10.00
21
Liquid Crystal devices , flat panel display devices and parts
(a) Liquid Crystal devices, flat panel display devices.
9013.80.10
(b) Parts
9013.9
22
Computer systems and peripherals, Electronic diaries
(a) Computer systems and peripherals.
8471
(b) Electronic diaries
8470.90.10
23
Cathode ray oscilloscopes, spectrum analyzers, signal analyzers
(a) Cathode ray oscilloscopes.
9030.20.00
(b) Spectrum analyzers.
9030.39.20
( c) Signal analyzers
24
Parts and Accessories of HSN 84.69,84.70 & 84.71
8473
25
DC Micro motors, Stepper motors of 37.5 watts
(a) DC Micro motors of an output not exceeding 37.5 W
8501.10.11
(b) DC Micro motorsof an output not exceeding 750 W
8501.31.11
(c) Stepper motors of an output not exceeding 37.5 watts
8501.10.12
(d) Stepper motors of an output not exceeding 750 W
8501.31.12
26
Parts of HSN 85.01
8503
27
Omitted w.e.f. 07-01-2011.
28
Omitted w.e.f. 07-01-2011.
29
Omitted w.e.f. 07-01-2011.
61
Kattha
62
Kerosene lamps/ lantern petromax and glass chimney
63
Kerosene oil sold through PDS
64
Knitting wool and knitting needles
65
Lac and shellac
66
Leaf plates and cups
67
Lignite
68
Lime, Lime stone, Clinker & dolomite
69
Linear alkyl benzene , L.A.B Sulphonic Acid , Alfa Olefin Sulphonate
70
Metal castings
71
Omitted w.e.f. 25-01-2014
72
Shoes including moulded plastic footwear, hawai chappals and straps thereof, Plastic footwear or Hand crafted footwear the price whereof does not exceed rupees 750/-.
73
Murmuralu, pelalu, atukulu, puffed rice and muri
74
Napa Slabs (Rough flooring stones) and Shahbad stones
75
Newars
76
Non-mechanized boats used by fishermen for fishing
77
Nuts, bolts, screws , fasteners and nails
78
Oil cake and de-oiled
cake except Sarson and binola khal
79
Omitted
80
Omitted
81
Paper , Paper Board and Ammonia paper, Blotting paer, Carbon paper, Cellophane, PVC coated paper, Art Boards, Card Boards, Corrugated Box, Duplex Board, Pulp Board, Straw Board, File Cover other than plastic file covers and file boards excluding photographic paper and waste paper.
82
Pipes and pipes fittings of ductile pipes, Poly Venyl Chloride, reinforced cement concrete (RCC), pipes and sewerage waste (SW) pipes.
83
Pizza bread
84
Omitted w.e.f. 05-09-2012.
85
Omitted w.e.f. 07-01-2011.
86
Printed material including diary and calendar
87
Printing ink excluding toner and cartridges
88
Omitted w.e.f. 01-03-2014
89
Processed meat, poultry and fish except the goods covered by Serial No.34 of Schedule 'A'.
90
Pulp of bamboo, wood and paper
91
Railway wagons , engines, coaches and parts thereof
92
Readymade garments
93
Refractory monolithic
94
Omitted w.e.f. 1-10-2013
95
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste whether or not in the form of pellets excluding molasses
96
Omitted w.e.f. 07-01-2011.
97
River sand
98
Omitted w.e.f. 01-03-2014
99
Safety matches
100
Omitted w.e.f 26th April, 2007
100A
Omitted w.e.f. 03-04-2014
100B
Sales made to Border Security Force Canteen of jalandhar subject to the furnishing of a certificate duly signed and stamped by the officer authorized to make such purchase certifying that the goods purchased are meant for sale to serving Border Security Force personal directly; provided that canteen made total purchases from within the state of punjab.
100-C.
Omitted w.e.f. 03-04-2014
101
Sales made to P.S.E.B. for generation, transmission and distribution of electrical energy against a certificate dully filled and signed by the competent authority.
102
Omitted w.e.f. 16-04-2013
103
Scrap, parings and waste of
metals, (except iron and steel)
non metals, glass and plastic
104
Sewing machines and parts thereof
105
Ship and other water vessels
106
Silk fabrics excluding handloom silks
107
Skimmed milk powder and UHT milk
108
Solvent oils, other than organic solvent oil
109
Omitted w.e.f. 01-03-2014
110
Omitted w.e.f. 07-01-2011.
111
Sports goods including exercise and multi gym equipments, accessories and parts thereof, sports apparel, football shoes and spikes
112
Stainless steel sheets
113
Starch
114
Omitted w.e.f. 20th December, 2011.
115
Sulphur of all kinds, other than sublimited sulphur, precipitated sulphur and colloidal sulphur
116
Tamarind seed and powder
117
Omitted w.e.f. 01-03-2014
118
Toys excluding electronic toys
119
Tractors, tractor tyres, tractor tubes and harvesters, attachments and parts thereof.
120
Transformers
121
Transmission towers
122
Umbrella except garden umbrella
123
Unbranded bhujia and namkeen
124
Unbranded washing soap
125
Utensils of all kinds including pressure cookers and pans excluding utensils made of precious metals
126
Vegetable oil including gingili oil and bran oil
127
Omitted w.e.f. 01-03-2014
128
Waste paper
129
Wet dates and porridge
130
Windmill for water pumping and for generation of electricity
131
Wooden crates
132
Writing ink
133
Writing instruments, brushes for colour boxes.
134
100% polyester filament yarn, polyestertop, polyester chips, polyester staple fiber and its waste, acrylic fiber
135
Zippers.
136.
Baggar, Teelan, Kahi, Sarkanda, Chikkus, Tokray Dallan, Joori Kuchi
.
137.
Diesel Engines upto 10 BHP (Brake Horse Power) and parts thereof
138.
Baskets Tillon Grass and Sirki
139.
Omitted w.e.f. 05-09-2012.
140.
Hand Fans
141.
Pawa, Bahi, Kahi, Dasta, Chakla-valen, Madani, Nimbu Nachor and pinjara (rat) made of wood
142.
Kerosene Pressure Stoves and parts thereof
143.
Multilayer polyethylene film used for packing milk
144.
Plastic crockery including tub, mug, water jug, school tiffins, bottles, chapatti boxes, plastic spoons, Katory, basin, tub, tokri, pattra
145.
Crusher sand, Stone
dust and Stone bajri
146.
Omitted w.e.f. 16-04-2013
147.
Valves.
148.
Omitted w.e.f. 31st March, 2008
149.
Desert Water Coolers and spare parts thereof .
150.
Terry Towels
151
Furnace Oil
152
Sugar imported from outside the State of Punjab except levy sugar
153.
Omitted w.e.f. 01-04-2012
154.
All intangible goods like copyright, patent, rep license, Duty Entitlement Pass Book (DEPB), Duty Free Replenishment Certificate (DPRC) and Duty Free Import Authorization (DFIA) .
155.
Omitted w.e.f. 01-03-2014
156
Omitted w.e.f. 01-03-2014
157
Compact Florescent Lamps (CFL).
158.
Mentha Oil.
159.
Omitted w.e.f. 01-03-2014
160
Omitted w.e.f. 26-9-11
161
Truck and Bus Body Fabrication
162
Wheat
(not to be used for processing purpose) and paddy
163
Omitted w.e.f. 11-03-2015
164
Rice
165
unbranded
Sevian (Vermicelli)
166
Component, Accessories and Spare Parts of Fire Arms, weapons and Ammunitions, Tank Parts sold to Ordnance Factories under Government of India.
167
Manually operated machines, which do not use electrical energy, such as Charcoal Iron Press, sewian Machine, Masala Grinder, Juice Machine, Mincers and Wooden Bucket Ice cream Maker.
168
Sales made to the Punjab State Power Corporation Ltd. and Punjab State Transmission Corporation Ltd. for generation, transmission and distribution of electrical energy against a certificate duly filled and signed by the designated officer.
169.
Omitted w.e.f. 03-09-2012
170.
Timber
171.
Scaffolding
172
Earth Moving equipments like wheel Excavators, Track Excavators, Backhoe Loaders, Telescopic handlers, road rollers, Wheel loading Shovel, skid steer and vibratory compactors
173
Tower Cranes, Mobile Cranes, Crawler Cranes, Backhoe Loaders, pick and carry cranes and Truck Mounted.
174.
LED Lights
175.
Battery powered e-motor cycle, e-scooter and e-rickshaw not exceeding 1500 watts.