SCHEDULE-IV
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(See clause (c) of sub-section-(1) of section-4 of the Uttar Pradesh Value Added Tax
Ordinance, 2007)
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Serial No. (1)
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Name and description of goods
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Point of
Tax
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Rate of
Tax %
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1
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Spirits and Spirituous liquors of all kinds ncluding Alcohol, as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 but excluding country liquors.
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M or I
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32.5%
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2
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Omitted
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deleted
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deleted
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3
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Petrol |
M or I |
26.80%
or
Rs.16.74 per literwhichever
is greater
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| 4(a) |
Diesel oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act,1939 when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non-VAT-goods against certificate prescribed by the Commissioner
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M or I |
5% |
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4(b)
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Diesel oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 [in cases other than those described in serial no. 4(a)***] when sold to Power Stations owned by the Uttar Pradesh Rajya Vidyut Utpadan Nigam Limited for use in the generation of electricity against certificate prescribed by the Commissioner** **Inserted by notification no. 292 dated 12 03 2015 *** Deleted by notification no.292 dated 12 03 2015
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M or I
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6 %**
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| 4(c) |
Diesel oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 in cases other than those described in serial nos. 4(a) and 4 (b) **Inserted by notification no. 292 dated 12 03 2015 |
M or I |
21%**
or
Rs.9.41 per liter whichever
is greater
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5
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Petrol.
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M or I
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26%
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6(a)
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Diesel oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act,1939 when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the Commissioner.
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M or I
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4%
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6(b)
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Diesel oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 in cases other than those described in serial no. 6(a).
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M or I
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21%
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7
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Aviation turbine fuel (Duty paid) or aviation turbine fuel (bonded)
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M or I
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20%
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| 7(a) |
Furnace oil including residual furnace oil when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non-VAT-goods against certificate prescribed by the Commissioner |
M or I
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5% |
| 7(b) |
Furnace oil including residual furnace oil [in cases other than those described in serial no. 7(a))]*** when sold to Power Stations owned by the Uttar Pradesh Rajya Vidyut Utpadan Nigam Limited for use in the generation of electricity against certificate prescribed by the Commissioner . **Inserted by notification no. 292 dated 12 03 2015 **Deleted by notification no.292 dated 12 03 2015 |
M or I |
6%** |
| 7(c) |
Furnace oil including residual furnace oil in cases other than those described in serial nos. 7(a) and 7 (b) ** **Inserted by notification no. 292 dated 12 03 2015 |
M or I |
21%** |
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8(a)
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Natural gas other than Compressed Natural Gas {CNG} when sold to an industrial unit* of a registered dealer for use in the process of manufacture of taxable goods other than non-VAT-goods against certificate prescribed by the Commissioner
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M or I
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5%
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| 8(b) |
Natural gas other than Compressed Natural Gas {CNG} When sold to registered dealer for use in the process of manufacture by an industrial unit* situated in Taj trapezium Area against certificate prescribed prescribed by the Commissioner |
M or I |
5% |
| 8(c ) |
Natural gas other than Compressed Natural Gas {CNG} in cases other than those described in serial no. 8(a) and 8(b) |
M or I |
21% |
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9(a)
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Furnace oil including residual furnace oil when sold to registered dealer for use in the process of manufacture of any taxable goods against certificate prescribed by the
Commissioner.
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M or I
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4%
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9(b)
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Furnace oil including residual furnace oil in cases other than those described in serial no. 9(a).
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M or I
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20%
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10
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Opium.
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M or I
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32.5%
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| 11 |
Pan Masala containing tobacco (Gutka). |
M or I |
30% |
| 12 |
Cigarette/Cigar |
M or I |
40%
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| 13 |
Pan Masala without tobacco content |
M or I |
40%
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| 14 |
Khaini,Zarda, Surti, other manufactured tobacco and tobacco products excluding Bidi .
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M or I |
40%
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