POWER TO MAKE RULES, AMEND SCHEDULES, AND REPEAL AND SAVING

SECTION ‑ 59

(1) Subject to the provisions of sub‑section (2), the State Government may, after giving a reasonable notice of not less than ten days of its intention to do so by uploading the said notices on the website www.haryanatax.com under the head "Legal notices", add to, or omit, or otherwise amend, by notification in the Official Gazette, any or all the Schedules and the Schedules shall be deemed to be amended accordingly.

(2) An amendment to a Schedule shall take effect from the first day of the month following the publication of the notification in the Official Gazette, unless otherwise specified in the notification.

SECTION ‑ 60

[POWER TO MAKE RULES]

(1) The State Government may, subject to the provisions of sub‑section (3) and subject to the condition of previous publication by uploading on the website www.haryanatax.com under the head "Legal notices", make rules by notification in the Official Gazette for carrying out the purposes of this Act and may give them prospective or retrospective effect:

Provided that the condition of previous publication shall not be applicable when the rules are made for the first time under this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which under any provision of this Act are required to be prescribed or to be provided for by the rules.

(3) After the rules have, for the first time, been made under this Act, an amendment in the rules shall take effect from the first day of the month following the publication of the notification in the Official Gazette, unless otherwise specified in the notification.

(4) Every rule made under this Act shall be laid as soon as may be after it is made before the Legislative Assembly while it is in session and if before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees that the rules should be either modified or annulled, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

SECTION ‑ 61

[REPEAL AND SAVING]

(1) The Haryana General Sales Tax Act, 1973 (20 of 1973), is hereby repealed:

(2) Notwithstanding anything contained in sub‑section (1),

(a) any application, appeal, revision or other proceedings made or preferred to any authority under the said Act, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if it had been in force on the date on which such application, appeal, revision or other proceedings was made or preferred;

(b) any security in the form of cash deposit, bank guarantee, personal bond, surety bond or in any other form furnished on any day before the commencement of this Act for the payment of any tax or other dues under the said Act, shall remain in force and may be enforced after the commencement of this Act for the payment of any tax or other dues under this Act and for this purpose this Act shall be deemed to have come into force on the day such security was furnished;

(c) declaration in form S.T.38 in force under the said Act and the rules made there under shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use after such date as may be specified in the notification;

(d) the provisions of section 13B and section 25A of the said Act and the rules (hereinafter referred to as the 'existing rules'), framed there under relating to tax concessions to industrial units shall remain in force subject to the following exceptions, restrictions and conditions, namely:

(i) an industrial unit availing the benefit of exemption from payment of tax may, in the prescribed manner, change over to deferment of payment of tax for the remaining period and the remaining extent of benefit or for such period and such extent of benefit as may be prescribed but where an industrial unit does not choose to do so, exemption to it from payment of tax shall cease to take effect on and from the appointed day and further,

(I) it shall be liable to maintain production at a level so that its annual turnover does not fall short of the average annual turnover during the period of exemption; and

(II) it shall not export out of State any goods produced by it, for a period of next five years or such shorter period for which it has availed of exemption from payment of tax and if it fails to do so, it shall be liable to pay to the State Government, in the prescribed manner the amount of tax in respect of which it has availed of exemption from payment after reducing there from the tax paid by it before such failure;

(ii) an industrial unit availing the benefit of capital subsidy may, in the prescribed manner, change over to deferment of payment of tax for the remaining period and the remaining extent of benefit but where an industrial unit does not choose to do so, the benefit of capital subsidy to it shall cease to take effect on and from the appointed day;

(iii) an industrial unit availing the benefit of deferment of payment of tax, whether by change over under the foregoing provisions or other‑wise, may, in lieu of making payment of the deferred tax after five years, pay half of the amount of the deferred tax upfront along with the returns and on making payment in this manner, the tax due according to the returns shall be deemed to have been paid in full; and

(iv) the tax deferred in every other case shall be converted into interest free loan in the manner prescribed.

Explanation.‑ For the purpose of this clause, "tax" includes the tax under the Act of 1973 and the Central Act

(e) the tax chargeable under the Act of 1973 on the sale or purchase of duty entitlement pass book, effected on or before 31 st March, 2003, shall be calculated at the rate of four per cent of the turnover of sale or purchase of such goods, as the case may be, and shall be paid voluntarily without payment of interest on or before 31 st March, 2004, where after interest at the rate of 18 per cent per annum on the amount of tax due for the period of delay shall be charged:

Provided that where a dealer has charged tax at a rate more than four per cent, the tax shall be calculated and payable at such rate;

(f) the tax levied under section 6 read with section 17 of the Act of 1973 on the last purchase of paddy effected between I st April, 1981 and 31 st March, 2003 (both days inclusive), by a dealer liable to tax under the said Act, shall be valid notwithstanding anything to the contrary contained in any judgment, decree or order of any court or other authority, any levy, assessment, re‑assessment or collection of any amount by way of tax made or purporting to have been made in respect of purchase of paddy effected in the said period and used in the manufacture of rice sold in course of export of goods out of the territory of India within the meaning of section 5 of the Central Act and any action taken or thing done or purporting to have been taken or done in relation to such levy, assessment, re‑assessment or collection, shall be deemed to be valid and effective as if such levy, assessment, re‑.assessment or collection, shall be deemed to be as valid and effective as if such levy, assessment, re‑assessment or collection had been made or action taken or thing done under the said Act, and accordingly

(i) all acts, proceedings or things done or action taken by the State Government or by any officer of the State Government or by any authority, in connection with the levy, assessment, re‑assessment or collection of such tax shall, for all purposes be deemed to be, and to have always been, done or taken in accordance with law;

(ii) no suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of any such tax so collected; and

(iii) no court or authority shall enforce any decree or order directing the refund of any such tax so collected.]

SECTION‑ 62

[CONSTRUCTION OF REFERENCES IN THE REPEALED ACT TO OFFICERS AND AUTHORITIES]

Any reference in any provision of the law contained in the repealed Act to an officer, authority or Tribunal, shall for the purpose of carrying into effect the provisions contained in section 61, be construed as a reference to the corresponding officer, authority or Tribunal and if any question arises as to who such corresponding officer, authority or Tribunal is, the decision of the State Government thereon shall be final.

SECTION ‑ 63

[REMOVAL OF DIFFICULTIES]

If any difficulty arises in giving effect to the provisions of section 61 of this Act, the State Government may by order, published in the Official Gazette, make such provision or give such direction as appears it to be necessary for removing the difficulty.

SCHEDULE ‑ A

[See sub‑clause (i) of clause (a) of sub‑section (1) of section 7].

SI	Description of goods	Rate of tax
No.
1	2	3
1	Gold, silver, other precious metals, precious stones	1%
2.	Articles including jewellery made of gold, silver,
	other precious metals, precious stones	1%
1 [3	Aviation Turbine Fuel and Petrol subject to
	entry 7	20%
	Explanation.- For the purpose of this entry
	petrol' means any inflammable hydrocarbon
	oil (excluding crude oil) which either by itself
	or in admixture with any other substance, is
	suitable for use as fuel in spark ignition
	engines.
4	Diesel subject to entry 7	12%
	Explanation. - For the purpose of this entry
	'diesel' means any inflammable hydrocarbon
	oil (excluding crude oil) which either by itself
	or in admixture with any other substance, is
	suitable for use as fuel in engines other than
	spark ignition engines."]
5.	Liquor as defined in Punjab Excise Act, 1914 (61 of 1914)	20%
2 [6.	Tyres and Tubes	8%
7.	Aviation Turbine Fuel, Petrol, Gasohol, High
	Speed Diesel, Light Diesel Oil, Super Light Diesel
	Oil, Kerosene, Liquid Petroleum Gas, Low Sulphur
	Heavy Stock and Fumance Oil when sold by one
	oiI company to other oiI company 3 [for the
	purposes of resale in the State, outside the State
	(after their export out of State), or in the course
	of inter-State trade or commerce]	4%

Schedule ‘ A'

Explanation:‑ For the purpose of this entry "oil company" means M7s Indian Oil Corporation Limited, M/s Bharat Petroleum Corporation Limited, M/s Hindustan Petroleum Corporation Limited, NVs Indo Burma Petroleum Corporation Limited and M/s Reliance Industries Limited;]

* [SCHEDULE ‑ B

[See clause (p) of sub‑section (1) of section 2].

Sr No	Description of goods	Exceptions and conditions
1	2	3
1.	Vegetable but not including red chillies, dry or otherwise,	Except when sold in sealed containers
2	Sugarcane, Bajra, Maize and Jowar
3	Milk, Soyabean Milk	Except condensed and dried milk
4	Meat excluding meat on hoof, fish and eggs	Except when sold in sealed containers
5	Fresh fruits
6	Common salt
7	Oral rehyderation salt
8	Flowers
9	Paan (Betel)
10	Books excluding publications
	providing commercial information to
	specific category of persons, such
	as, trade and industry brochures,
	annual-reports, souvenirs and
	review-reports and the like publi-
	cations; account-books and diaries
11	Periodicals
12	Exercise and Drawing books
13	Writing slates, slate pencils, braille
	typewriters, braille slates and braille stationery

14	(i)Writing chalks, crayons. (ii) Writing
	ink and (iii) ball pen, refills or pen
	up to a maximum retail price of Rs. 25 each
15	Coloured pencils used for drawing
	and ordinary graphite pencils popularly known as lead pencils
16	Handmade Paper	When manufactured and
		sold by pollution free
		industry having
		genuineness certificate
		from Khadi Village Industry Commission/ Khadi Village Industry Board
17	Foot rules of the type usually used in schools
18	All varieties of cotton, woollen or
	silken textiles including rayon,
	artificial silk or nylon but not
	including such carpets, druggets,
	woollen durrees, cotton floor
	durrees, rugs and all varieties of
	dryer felts on which additional
	excise duty in lieu of sales tax is
	not levied.
19	All varieties of textiles covered by item 18 on which knitting and embroidery work has been done.	On which additional Excise Duty in lieu of sales tax is levied
20	Such varieties of canvas cloth tarpaulines and similar other	On which additional Excise Duty in lieu of sales tax is levied
	products manufactured with cloth
	as base as are manufactured in
	textile mills, powerloom factories
	and processing factories but not
	including transmission belts
21	Leather cloth and inferior or imitation leather cloth ordinarily used in book binding: rubber used tissue or synthetic water tissue	On which additional Excise Duty in lieu of sales tax is levied

	or synthetic water-proof fabrics
	whether single textured or double
	textured and book-binding cotton
	fabrics
22	Electric energy
23	Photographs including X-Rays photographs	When sold by photographers and radiologists preparing them
24	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- dustor.
	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.Yok

2.Plough

3. Harrow and its following parts

(i) Harrow frame

(ii) Harrow spool

(iii) Harrow axle

(iv) Harrow scrappers

(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‑cumfertilizer 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.Persion 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

21.Roller

C	TRACTOR DRAWN AGRICULTURAL
	IMPLEMENTS:-
	1. Plough and its following parts-
	(i) Mould board plough assembly
	(ii) Disc plough covers
	(iii) Disc plough hubs
	(iv) Disc plough land wheels
	(v) Disc plough shoes
	(vi) Disc plough bracket cap
	(vii) Disc plough bracket
	(viii) Disc plough assembly scrapper
	(ix) Disc plough bracket scrapper
	(x) Disc plough bracket-furrow wheel
	(xi) Disc plough assembly axle
	(xii) Disc plough spring cap
	(xiii) Disc plough assembly- spindle
	and dust cap
	(xiv) Disc plough furrow wheel
	2. Harrow and its following parts-
	(i) Harrow frame
	(ii) Harrow spool
	(iii) Harrow bush
	(iv) Harrow cast iron nut and chunk nut
	(v) Harrow hub
	(vi) Harrow axle
	(vii) Harrow nipple bolt
	(viii) Harrow lock patti
	(ix) Harrow scrapper
	(x) Harrow draw bar
	(xi) Harrow draw bar 'U'
	(xii) Harrow clamp
	(xiii) Harrow handle
	(xiv) Harrow clutch
	(xv) Harrow patnals
	(xvi) Harrow disc
	3. Cultivator or tiller and its following parts-
	(i) Tiller tyne assembly
	(ii) Tiller tyne
	(iii) Tiller spring
	(iv) Tiller shovel/phalla
	(v) Tiller pin
	(vi) Tiller anchor pin
	(vii) Tiller toggle assembly
	(viii) Tiller link pin

	(ix) Tiller tyne stop (x) Tiller assembly tool bar (xi) Tiller 3-point linkage (xii) 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)
	(v) Seed drill spout
	(vi) Seed drill hopper assembly
	(vii) Seed drill ground wheel
	5. Fertiliser broad caster
	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
	(ii) Axles
	(iii) Trailor draw bar
	(iv) Trailor hook
	12. Puddler
	13. Ditcher
	14. Cage wheel
	15. Sprayer, duster or sprayer-cum-duster
	16. Roller
	17. Hoe, rotary hoe or rotovator
	18. Reaper or mower harvester
	19. Potato harvester or spinner
	20. Groundnut digger sheller
	21. Transplanter

D

POWER IMPLEMENTS

1.Thresher and its following parts

(i)Thresher weight wheels

(ii)Thresher jali

(iii)Thresher seive set

(iv)Thresher 'U' clamp and beater

(v)Thresher rotor

(vi)Thresher 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 equipment and drip irrigation system and their following components, namely: ‑

(i) Control units

(ii) Fertilizer applicator/ injecting equipment

(iii) Dripper/ Emitter/ Mixee/ Sprinkler/ Spinner

(iv) Filteration units: ‑ Mesh/ Screen/ Sand/ Gravel

(v) Distribution tube/Micro tube

(vi) Built‑ in‑ Drip‑ in‑ LLDPE pipe

(vii) Bi‑pass tube

(viii) Accessories like couplers, joints, bend sockets, delivery pipe, pressure gauge, regulators etc.

(ix) Valves

(x) Prime movers i.e. electric/diesel pump set of 5 Horse Power and above with fitting

10. Poultry feed grinder and mixer

11. Transplanter

25	Spinning Wheel (Charkha) and its parts
26	All goods sold to the Indian Red
	Cross Society, St. John Ambulance
	Association, Hindu Kushet Nivaren
	Sangh, Haryana Welfare Society for
	hearing and speech handicapped,
	Haryana RaJya Bal Bhawan,
	Madhuban, Karnal, SOS Children's
	Village Association (Bal Niketan),
	Panchkula and Haryana State
	Council for Child Welfare and their
	respective branches.
1 [27	Organic Manure and Chemical Fertilizer
28	All goods sold to the Central Purchasing Service, New Delhi, operated by the Catholic Hospital Association of India	When sold against payment in foreign exchanged received through BEGECA Anchen, Germany; provided that an authorised representative of the Central Purchasing Service, New Delhi, certified that the goods in question have been purchased for use in community health, welfare and development programmes in India by voluntary non-profit institutions irrespective of religious affiliations.
29 (1)	Foreign liquor and Indian made foreign liquor except when sold by a L-4/L-5 or L- 12C licensee,	On which State Excise duty has been paid.
(ii)	Country liquor.
30	Judicial an d non-judicial stamps,
	Entertainment Duty Stamps,
	Passengers and Goods tax Stamps,
	standard watermaked petition paper,
	Philatalic stamps and postal stationery

31	Hand-spun yarn	When sold by one who
		deals in hand spun yarn exclusively
32	Crudely tanned leather called half
	tanned leather usually tanned by
	villagers in villages (other than that
	tanned in a factory)
33	Reori, Patasha, Gajjak, Misri (Candy or Cooza), Golie, Makhana, Marunda and Phullian
34	Pappad	When manufactured and sold by Sri Mahila Griha Udyog Lijjat Pappad, Model Town, Karnal.
35	Tobacco whether crude, uncrude
	or manufactured and all its
	product including Biri, cigarettes,
	cigars.
36	Artificial hearing aids and their accessories.
37	Vegetable seeds.
38	All kinds of saplings.
39	Fodder that is to say:-
(i)	Green fodder and bhoosa;
(ii)	Chilka of cereals excluding
	rice bran and Paddy husk
(iii)	Chilka and churi of all pulses;
	Guar Churi, Korma
40	Earthenware made by Kumhars
41	Kikar bark
42	Country made shoes (Desi Joottie)	When sold by the maker of such shoes himself or by any other member of his family or by any other

		person employed by the
		maker, provided that the
		maker does not use power as defined in clause (g) section 2 of the Factories Act, 1948, at any stage for making shoes.
43	Takhtis used by students in schools
44	Sugar, Khandsari and Boora manufactured or made in India
45	Bakery goods prepared with out using power at any stage	When sold, otherwise than in containers and packets by bakers dealing exclusively in such goods.
46	Bardana (packing material) and containers	When sold by a person who deals exclusively in goods specified in this schedule, but sells packing material and container only as incidental to his main business
47	Kuth
48	Straw cover	When sold by manufacturers themselves or through their labour unions
49	Edible oils produced from sarson, toria and til in indigenous kohlu whether worked by animals or human beings	When sold by the owners of such Kohlus only
50	Indian food preparation ordinarily prepared by tandoorwala, lohwala and dhabawala	When sold by persons running tandoor, loh and dhaba exclusively
51	Eatables and drinks	When sold by the Railways Tea Stall Contractors authorized by Railway authorities with in the

		Railway premises at their Tea Stall and by the departmental canteens set up by the Govt. of India and canteens in the Defence establishments and other industrial establishments which are set up under section 46 of the Factories Act, 1948, with in their premises for consumption by the workers or employees thereof
52	Water other than aerated or mineral water or water sold in bottles or sealed containers
53	Medicines	When sold by the registered medical practitioners who dispense medicines exclusively to their own patients
54	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
55	Poultry feed, that is to say, a mixture	Only when sold as a
	of proteins, salt and minerals, vitamins, antibiotics and coccidiosis, whether such mixture contains carbohydrates or not	mixture of the constituents mentioned in column 2
2 [56	Machinery used in bio-gas plant, bio-gas burners and bio-gas hot plates]
57	UNICEF Greeting Cards and Calenders
58	Live stock and live poultry birds
59	Curd

60	Desi-ghee manufactured without the aid of electric power at any stage in its process
61	Food grains sold by the Food Corporation of India to the Government of India for supply to the State of Haryana under the Food for Work National Rural Employment Programme or under Rural Landless Employment Guaranted Programme or under World Food Programme project2664 or such other programme	Subject to furnishing of a certificate indicating the quantity and value of such food grains from the receiving Department of the State Government
62	Artificial limbs/ aids for use by orthopaedically handicapped persons
63	Frozen semen when sold by the Haryana Dairy Development Co- operative Federation Ltd., or Haryana Dairy Development Department
64	Celery seeds
65	Glass bangles other bangles and karra
66	All types of Contraceptives
67	Goods sold or purchased by Khadi Ashram, Panipat and its decentralised units, which are located within the State of Haryana	When the sale or purchase takes place between such Ashram and units inter-se
68	Cattle feed, that is to say, a mixture	Only when sold as a
	of rice polish, rice bran deoiled, gram, churi, mustard extraction, molasses, barley sprout, salt, mineral mixture, urea and damaged wheat	mixture of the constituents mentioned in column 2
69	Under-wear (Kachha) sewn out of cotton cloth other than hosiery cloth

70	All goods grown, produced and sold by the Haryana Agricultural University, Hisar
71	All varieties of Khadi Textiles whether cotton, woollen, silken or readymade garments of such textiles manufactured and sold by Khadi Ashram Panipat, its sale depots, decentralised/ certified units and other units and their sale outlets,	In whose favour certificates of genuineness have been issued by the Commission established under the Khadi and Village Industries Commission Act, 1956, or the Board, constituted under the Punjab Khadi and Village Industries Board Act, 1955.
72	Shoes and chappals with maximum retail price not exceeding Rs. 100 per pair
73	Bread
74	Seeds certified by the certification agency under the Seeds Act, 5 [1966]	When sold in sealed bags or containers
75	Tyres and tubes (including flaps) of animal drawn vehicles
76	1. Flat Plate Solar Collectors
	2. Concave type Solar Collectors
	3. Solar Water Heating System
	4. Solar Cookers including Community type
	5. Solar Thermal Power Plants
	6. Solar Refrigeration System
	7. Solar Crop, Dryers/System
	8. Solar Stills/ Desalination System
	9. Solar Photovoltaic Systems for Electricity Generation
	10. Solar Photovoltaic Systems for Water Lifting
	11. Biomass Gasifiers for Water lifting, chaff, cuttings, Thresher running, electricity generation etc.
	12. Biogas stoves and improved Chullah
	13. Wind acrogenerator

77	Plant and Machinery and its parts used for the conversion of agricultural and municipal waste into briquetts
78	Sindur, Bindi Mangalsutra. Mehandi, Kajal Rakhi and Yagyopavit
79	Solid fuel briquettes converted from agrowaste i.e. wood dust, paddy‑husk, bagasse, sugarcane trash, maize stalks, sunflower and mustard stalks, paddy‑stalks (parali), groundnut shells and Sarkanda etc.
80	Dhoop and Aggarbati
81	Cycle rickshaw
82	Wood charcoal
83	Lime (excluding quenched lime and processed lime)
3 [84	Refund adjustment order issued under the Act]
4 [85.	Wheat relating to crop years 1998‑99, 1999‑2000, 2000‑2001 and 2001‑2002 when sold by Food Corporation of India or state agencies (Food and supply Department, Haryana State Cooperative Marketing Federation, Haryana Ware housing Corporation, Haryana Agro Industries Corporation, Central Cooperative Marketing Federation), under Open Market Sale Scheme (Domestic) or when sold by the dealer purchasing such wheat from Food Corporation of India or the state agencies.	(i) Food Corporation of India/ state agencies / dealer claiming exemption from levy of tax under this entry shall clearly record in the sale invoice (in respect of the wheat covered under the entry) the crop year, quantity and the price of the wheat sold separately for each crop year. (ii) Food Corporation of India/ state agencies or any other dealer shall not be entitled to claim any refund of tax, if any, paid on the wheat under the Act of 1973 in respect of wheat covered by this entry. ]

* [SCHEDULE ‑ C

[See sub‑clause (iii) of clause (a) of sub‑section (1) of section 7].

1	Pesticide, weedicide, insecticide and herbicide
2	All types of yarn except cotton yarn but including threads and knitting wool
3	Raw wool and its waste
4	Cotton waste, woollen waste and waste of all types of yarns
5	Plant harmone
6	Oil cakes and de-oiled cakes including de-oiled rice bran
7	Vegetable Ghee other than imported from outside the territory of India
8	Vegetable oils whether edible or non-edible.
9	Spices and condiments, whether whole, powdered or mixed.
10	Wheat flour, maida and suji, rice flour, gram flour, besan, barley flour, barley ghat, sago (Sabudana), guar and its flour, guar giri, dried peas and its dall, rajmah, lobia and rongi ,
11	Parched, roasted or puffed grain, parched gram and roasted groundnut except when sold in sealed containers.
12	Soya meal
13	Rice bran and paddy husk
14	Safety matches
15	Gur and Shakkar
1.6	Sugar, Khandsari and Boora not manufactured or made in India
17	Bone meal, crushed bones, bone sinews and burnt bones.
18	Tractors

19	Harvester combines
20	Computer hardware, software and computer peripherals and uninterrupted power supply (UPS)
21	Cellular phones or mobile handsets
22	Metal utensils and kitchen wares including milk cans
23	Non ferrous industrial metal products i.e. ingots, bars, slabs, sheets, circle, strips, rods, wires (not including electric wires and super enamelled copper wire), tubes, angles and scrap.
24	Ferro alloys
25	Blankets manufactured by composite units
26	Ready made garments and hosiery goods
27	Umbrella cloths, pillow covers, quilt covers, cushion covers, mat tress covers and sofa covers.
28	Jute bags, laminated jute bags and HDPE bags
29	Cycle, its parts and accessories
30	Beedi Leaves
31	1 [Omitted]
32	Raw silk
33	Pipes and tubes made of any material other than iron and steel.
34	2 [Omitted]
35	Bamboo
36	Ice
37	Firewood and saw dust
38	Incorporeal or intangible goods
39	Hand pump and their parts.

Note:- Entries in this schedule are subject to the general exception of exclusion of declared goods.
1 [40	Goods on which rate of tax otherwise applicable is more than 4% when sold to Canteen Stores Department for further sale 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
41	Poultry feed supplements and cattle feed supplements
42	Plastic raw materials, that is to say, - PVC compound and Granules (HDPE, LDPE and LLDPE), PVC resins and plastic polymers; raw rubber, synthetic rubber, rubber chemicals and carbon black
43	(1) HT Switchgear including MOCB (Miniature Oil Circuit
	Breakers), VCB (Vaccum Circuit Breakers), SF 6, GO (Gang Operators) switch
	(2) HT Insulators
	(3) LT Switchgear including ACB (Air Circuit Breakers)
	(4) Switchgear conductors.
	(5) Relays Motor Starters for 3 phase motors above 25 H.P.
	(6) Selector Switches including lead break switch
	(7) Control panel including MCC (Motor Control Centre) panels
	(8) Bus ducts
	(9) PDB (Power Distribution Board), SDB (Sub-distribution Board), MDB (Main Distribution Board)
	(10) Metering panel
	(11) Power (L.T.) Capacitors above 5 KVAR (Kilo Volt Ampere Reactive)
	(12) Power factor correction relays
	(13) Voltmeter, Ampere Meter, KW Meter, KWH Meter and frequency Meter
	(14) All types of motor above 25 H.P.
	(15) Transformers including current transformer but not including voltage stabilizers of capacity above 5 KVA
	(16) DMC (Dough Moulding Compound), SMC (Sheet Moulding Compound) insulators
	(17) Cable jointing kit

	(18) MCCB (Moulded Case Circuit Breaker) including MCB
	Miniature Circuit Breaker) and distribution Board of capacity of 100 Amperes or above
44.	Bio-fertilizer and Gypsum"]

SCHEDULE ‑ D

[See clause (a) of sub‑section (2) of section 7].

Sr.	Description of goods	Rate of tax
1	2	3
1.	Aviation Turbine Fuel	20%
2 [2	Petrol	20%
	Explanation.- For the purpose of this entry petrol means any inflammable hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines.
3	Diesel	12%
	Explanation.- For the purpose of this entry 'diesel' means any inflammable hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in engines other than spark ignition engines.]
4.	Paddy	4%
1 [5.	Petrol, High Speed Diesel, Super Light Diesel Oil and Light Diesel Oil when sold to Export Oriented Units (EOU) or units set up under Export Processing Zone (EPZ) Scheme, Electronic Hardware Technology Park (EHTP) Scheme or Software Technology Park (STP), for use by such unit in manufacture of goods for sale in the course of export outside the territory of India]	4%

SCHEDULE ‑ E

[See sub‑section (1) of section 8]

Sr. No.	Description of goods	Circumstances in which input tax shall be nil
1	2	3
1 [I.	Petroleum products and natural gas	(i) When used as fuel
		(ii) When exported out of State]
2.	Capital goods	(i) When intended to be used mainly in the manufacture of exempted goods or in the telecommunications network or mining or the generation and distribution of electric energy or other form of power; or
		(ii) When forming part of gross block on the date of cancellation of the registration certificate.
3.	Paddy	(i) When sold in the course of the export of the goods out of the territory of India; or
		(ii) When used in the manufacture of rice which is sold in the course of the export of the goods out of the territory of India.
4.	Rice	When sold in the course of the export of the goods out of the territory of India.
5.	All goods except those mentioned at Serial Nos. 1 and 2	(i) When used in the telecommunications network, in mining, or in the generation and distribution of electricity or other form of power;
		(ii) When exported out of State or disposed of otherwise than by sale;

	(iii) When used in the manufacture or packing of exempted goods except when such goods are sold in the course of export of goods out of the territory of India;
	(iv) When used in the manufacture or packing of taxable goods which are exported out of State or disposed of otherwise than by sale;
	(v) When left in stock, whether in the form purchased or in manufactured or processed form, on the date of cancellation of the Registration certificate.-
	2 [(Vi) When sold by Canteen Store Department]
Note 1 - In this Schedule the expression "on the date of cancellation of the registration certificate" means on the date of effect of the cancellation of the registration certificate.
Note 2 - In respect of entries against Serial Nos.3 and 4, paddy and the rice manufactured there from shall be treated as a single commodity for the purposes of sub-section (3) of section 5 of the Central Act.

SCHEDULE‑F

See first proviso to sub‑section (3) of section 3

Paddy

SCHEDULE ‑ G [See sub‑section (1) of section 45].
Serial No.	Description of goods	Rate of tax and the base of levy	Stage of levy and the circumstances under which tax levied
1.	2	3	4
1.	Lottery ticket of face value more than Seven rupees	Twenty percent of the face value of the lottery ticket	First sale by a dealer Iiable to pay tax under this Act.
1 [2(a)	Pre-owned cars having engine capacity upto1000 cc	Rs. 3000 per car	First sale by a dealer Iiable to pay tax under this Act.
(b)	Pre-owned cars having engine capacity above1000 cc]	Rs. 5000 per car	First sale by a dealer Iiable to pay tax under this Act.

LIST OF GOODS LIABLE TO TAX @ 12%
No. S.O. SO/H.A. 06 /2003/S.7/2003 Dated 1st April, 2003
In exercise of the powers conferred by sub-clause (iv) of clause (a) of sub-section (1) of section 7 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), and all other powers enabling him in this behalf, the Governor of Haryana hereby directs that tax payable by a 1[***] dealer on sale of goods specified below shall be calculated at the rate of twelve per cent with effect from the first day of April, 2003.
Sr No.	Description of Goods
1	Refrigerators, air conditioners, air conditioning plants, other cooling
	appliances and apparatus including room coolers and water coolers and component parts thereof.
1 [2	All kinds of cooking appliances, cooking ranges, grills and microwave ovens and their parts and accessories]
1 [3	Vaccum cleaners, electric and electronic air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour.]
4	Television sets and home-theaters, their parts and accessories
2 [5	Washing machines and dish washers.]
6	Room air convectors, air circulators and parts thereof
7	Transmission towers
8	Wireless reception instruments and apparatus, parts and accessories thereof
9	Video cassette recorder, video cassette player, audio cassette player,
	audio cassette recorder, video CD player, DVD player, audio CD
	player, video CD, audio CD, video tapes and cassettes, audio tapes
	and cassettes.
10	Radio and transistors, radio gramophones, electrical valves, accumulators, amplifiers and parts and accessories thereof.
11	Sound transmitting equipment including telephones and loudspeakers and parts thereof.

12	Photocopiers and duplicating machines and parts thereof
13	Gramophones and component parts thereof and discs
14	Electrical appliances including electric lamps and bulbs(incandescent lamp), fluorescent tube their parts and accessories but excluding electric motors, motor starters and mono-block pumping sets.
15	Cinematographic equipment including cameras, projectors and
	sound recording and reproducing equipment, lenses, films and parts
	and accessories required for use therewith including cinema carbons.
16	Photographic and other cameras and enlargers, lenses, films, papers
	and clothes and other parts and accessories required for use therewith.
17	Dictaphone and other similar apparatus for recording sound and parts thereof
18	Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof
19	Generating sets and transformers
20	Typewriters and their parts and accessories
3 [21	All types of furniture and office equipments made from any material
	whether sold in assembled or unassembled form and ready to assemble and parts thereof.
	Explanation: - Slotted angles, gussets, plates, panels and strips which
	when assembled, form furniture or equipments, shall be deemed to
	be furniture or office equipments, as the case may be, for the purpose
	of this item.
22	Celluloid, bakelite goods and goods of similar substances, plastic
	goods, Poly Vinyl Cloride goods except High Density Poly Ethylene
	woven bags and footwear of plastic, PVC Compound and granules
	(HDPE, LDPE and LLDPE), PVC resins and plastic polymers."]
23	All type of clocks, time pieces, watches and parts thereof
24	Cigarette cases and lighters
25	Cosmetics, perfumery and toilet goods including soaps, shampoos
	and hair oils but not including tooth brush, toothpaste, tooth powder, kajal and Kum-kum

4 [26	Floor covering that is to say, (i) carpets, durries, druggets, kalins,
	galichas, carpetry and rugs whether tufted, piled or otherwise
	whether made from cotton silk, synthetic or other fibres, whether
	machine made, handmade or made on handlooms including jute
	carpets, coir carpets or matting, handmade or handloom made woven
	durries; (ii) Laminated, impregnated or coated matting materials such
	as linoleum including PVC (vinyl) materials.
	Note:- This entry is subject to entries 18 and 19 of Schedule B."]
27	Table cutlery i.e. Knives, folks and spoons
28	Vacuum flasks of all kinds including thermos, thermic jugs, ice buckets or boxes, urns and domestic receptacles to keep food or beverages hot or cold and refills thereof.
29	Sanitary goods and fittings including sewerage pipes
30	Leather goods but not including footwear
31	Glazedware, chinaware, crockery, glass sheets, glass bottles, sun
	glasses and other glass wares but not including glass bangles and optical glass
5 [32	Cushion and mattresses of foam, including foam sheets, pillows and
	other articles made from rubber foam, plastic foam other synthetic foam, coir or springs."]
33	Articles made wholly or principally of stainless steel but not including utensils and kitchen ware
34	Perambulators
35	Furs and articles of personal or domestic use made from furs
36	All types of glazed and vitreous tiles, mosaic titles and ceramic tiles
37	All types of laminated board and laminated sheets such as Sunmica, Formica etc.
38	Granite and its tiles, marble and its tiles including chips
39	All types of arms including rifles and ammunition
6 [40	Cement, its substitutes and cement concrete mixture.
41	Strong room or vault doors and ventilators, armoured or reinforced
	safes, strong boxes and doors, cash chests, cash or deed boxes,
	wall coffers, safe deposit lockers and locker cabinets.

42	Motor vehicles (except tractors), chassis of motor vehicles, motor
	cycles, motor combinations, motor scooter, mopeds, motorettes, three
	wheelers (auto), motor vessels, motor engine, trailers, motor bodies
	built on chassis of motor vehicles and bodies built on motor vessels,
	components, spare parts and accessories thereof including those of
	tractors."]
43	Lifts and elevators
44	Weather proofing compounds
45	Fire works including coloured matches and explosives
7 [46	Food articles, that is to say,
(i)	Ready to serve foods and food preparations including instant foods,
	pickles, chatnis, sauces, jams, marmalades, jellies, sweets and sweet
	meats, confectionery, chocolates, toffees and savouries like chips and popcorns etc;
(ii)	Fried, roasted or salted kernels sold in sealed containers;
(iii)	Semi-cooked or semi-processed food stuffs like coconut milk,
	coconut milk powder, food mixes, noodle, vermicelli and macaroni
	including spaghetti and cornflakes, vegetative and animal preparations sold in sealed containers;
(iv)	Food colours, essences of all kinds and powders or tablets used for making food preparations;
(v)	Fruits (other than dry fruits) and vegetable products when sold in tins, cans, bottles or in any kind of sealed containers;
(vi)	Paste of onion, ginger or garlic and similar other pastes and
	combination thereof, including curry paste, when sold in sealed container;
(vii)	Fruits sold in preserved form;
(viii)	Fruit juice, fruit concentrate, fruit squash, fruit syrup and fruit cordial;
(ix)	Milk powder, condensed milk, dairy whitener;
(x)	Health foods including health food drinks; and
(xi)	Preserved, processed, dried or dehydrated fruit, vegetable, fish And meat when sold in sealed containers.
	Note- Tea leaves and coffee powder is not part of this entry."]
47	Teleprinters and fax machines
48	Electronic toys and games
49	Musical instruments
50	Synthetic gems

51	Naphtha :1
52	Spark plugs
53	Rubber goods but not including footwear
8 [54	Adhesives of all kinds including gum, glue, adhesive solution, gum
	paste, lapping compound, liquid M-seal, epoxy, shellac, vulcanising
	solution and adhesive tapes, self adhesive tapes, gum tapes, gummed tapes]
55	Oxygen and gases except liquified petroleum gas (LPG)
9 [56	Aeroplanes and other aircrafts including helicopters and all kinds
	of parachutes, dirigibles all kinds of gliders, all types of flying
	machines, aircrafts launching gear, parts and accessories thereof."]
57	ACSR conductors
10 [58	Ivory, rosewood and sandalwood articles including sandalwood oil.
59(i)	Plywood, hard board, particle board, block board, insulation board,
	laminated board, batten board, hard or soft wall ceiling, floor boards
	and similar boards of wood of all kinds, whether or not containing
	any material other than wood ;
(ii)	All other non-soft boards or insulation material made of any other
	material other than wood.
(iii)	Doors, windows, ventilators, partitions, stands etc. made of any materials.";
60	Cooked food
61	Products of mechanically run stone crushers i.e. stone of various sizes and stone dust.
62	Minerals
63	Aerated water and Soft-Drinks
64	Molasses
11 [65	Absolute alcohol, methyl alcohol, rectified spirit, neutral spirit and denatured spirit."]
66	Narcotics

SECTION ‑ 59

SECTION ‑ 60

SECTION ‑ 61

SECTION‑ 62

SECTION ‑ 63

SCHEDULE ‑ A

Description of goods

Rate of tax

Sr No

B

D

POWER IMPLEMENTS

SCHEDULE ‑ D

Description of goods

Rate of tax

SCHEDULE ‑ E

SCHEDULE‑F

SCHEDULE ‑ G

LIST OF GOODS LIABLE TO TAX @ 12%

Description of Goods