Tax Free Goods
(All
the entries of Schedule ‘B’ of the H.P. GST Act, 1968 have been rearranged in
alphabetical order and entries No. 66 and 76 dealing with exemption of sales
tax on sale of manufactured goods by certain industries have been taken at the end.)
Agricultural
implements and parts thereof as per detail below:-
(i)Bullock
Drawn:
Bund
former
Cane
juice boiling pan & grating
Cart
Chaff
cutter
Cultivator
or triphali
Ditcher,
Fertilizer
drill
Leveller or scoop
Mower
Persian
wheel & bucket
Chain or
washer chain
Plank or
float
Planter
Plough
Reaper
Ridger
Roller
Seed
drill,
Seed-cum-fertilizer
drill.
Sugarcane
crusher.
Thrasher
or palla.
Transplanter.
Yoke.
(ii)Ordinary
agricultural implements :
Baguri
Dibbler
Fertilizer
seed broadcaster.
Flame
gun
Gandasa.
Groundnut
dicorticator.
Hand
driven chaff cutters
Hand Hoe
or Khurpa.
Hand
Wheel Hoe.
Horticulture
tools like budding grafting knife, secateur, pruning
shear or hook, hedge shear, sprinkler, rake
Jandra
Maize
Sheller.
Manure
or seed screen.
Puddler.
Seed
Grader.
Sickle.
Soil
injector.
Spade.
Sprayer,
duster and sprayer-cum- duster.
Tangli.
Tasla.
Transplanter
Wheel
barrow.
Winnowing
fan or winnower,
(iii)Power
implements:
Centrifugal
pump
Chaff
cutter
Groundnut
dictoricator
Maize sheller
Poultry
feed grinder and mixture
Power
sprayer or duster
Seed
grader
Seed treater
Self
propelled combine
Thrasher
Transplanter
Winnower
(iv)Tractor
drawn agricultural implements :
Bund
former
Cage
wheel
Combine
Cultivator
or tiller
Ditcher
Fertilizer
broadcaster
Fertilizer
drill
Groundnut
digger shaker
Harvester
Hoe,
rotary hoe or rotovator
Leveller or scoop
Plank
or float
Planter
Plough
Potato
harvester or spinner
Puddler
Ridger
Reaper
or mower,
Roller
Seed-cum-fertilizer
drill
Seed
drill
Sprayer,
duster or sprayer-cum-duster.
Trailer
Transplanter
(v)Metal
Store bins
Agricultural
or horticultural produce and saplings of trees sold by person a member of his
family grown by himself or grown on any land in which he has an interest
whether as owner or usufructory mortgagee, tenant or
otherwise.
Articles
of handicrafts and readymade garments made out of handloom cloth by the
industrial co-operatives__ when sold through the Government Emporium and the
sales depots of the Punjab Weavers Apex Co-operative Society Ltd.
Articles
of handicrafts prepared by the Tibetan Refugees Handicrafts-cum- Production Centre,Dalhousie, Tibetan Handicrafts Production-cum-sale
Cooperative Industrial Society Limited, Mcleodganj, Dharamshala Cantt., and Tibetan
Craft Community Tashi Jong
Colony, Paprola, HP- when sold by such center or any
of its branch office.
Artificial
hearing aids and their accessories.
Artificial
limbs and rehabilitation aids for the handicapped.
Baan
-when sold by maker himself or by any other member of his family provided that
the maker does not employ any outside labour or use power at any stage for
making the Baan.
Books
Bakery
goods other than bread i.e. double roti prepared
without using power.
Bardana (packing material) and containers--when sold by a
person who deals exclusively in goods declared tax free u/s 7, but
sells packing material and containers only as incidental to his main business.
Bee
hives.
Bangles
made of glass, plastic and lakh.
Bindi
and kumkum
Bread
(i.e. Double-Roti).
Bricks
and brick bats (excluding re-fractory bricks).
Canvas
cloth turpaulines and similar other products
manufactured with cloth as base as are manufactured in textile mill, powerloom factories and processing factories.
Cattle
feed including fodder of every type (dry or green)but excluding chilka of foodgrains,pulses or
oil cakes.
Chloroquines.
Common
salt.
Condoms-when
sold through general trade agencies.
Countrymade Juties including Chamba chappals and sandals-when sold
by the maker of such shoes himself or by any other member of his family,
provided that the maker does not employ any outside labour or uses power at any
stage for making the shoes.
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.
Eggs-except
when sold in tins bottles or cartons.
Exercise
& drawing books.
Electric
energy.
Earthenware
made by kumhars.
Fertilizers
except chemical fertilizers and oil cakes.
Fish-except
when sold in tins, bottles or cartons.
Flowers.
Foodgrains supplied free of cost by the Govt. of
India, under the Food for Work Programme or other relief programme notified as
such by the Government- exempted if declaration from the distributing
Government Department is produced.
Food
preparations ordinarily sold by Halwais and Dhabawalas-when prepared and sold by Halwais
and Dhabawalas themselves.
Footrules, geometry box and its instruments,sketch
pen, drawing colour, pencil eraser, pencil sharpener and ink tablets of the
type usually used in schools.
Fresh
fruits including tender/ watery coconut.
Fuel
oil/heavy stock used as feed stock in fertilizer production.
Geomatery box and its instruments.
Graphite
lead pencils.
Gajjaks.
Golies.
Goods
sold to Indian Red Cross Society and St.John
Ambulance Society.
Goods
sold to serving military personnel and ex- servicemen by the C.S.D. canteens.
Hand
spun yarn-when sold by one who deals in hand spun yarn exclusively.
Hops (Humulus luqulus)flowers( fresh or
dried).
Hurricane
Lantern ,Wick Stoves and their parts
Judicial
and Non-judicial stamps, entertainment duty stamps, passangers
and goods tax stamps and standard water marked petition paper.
Kikar bark.
Kuth.
Leather
cloth and inferior or imitation leather cloth ordinarily used in book-binding (ruberised), tissue or synthetic water proof fabrics whether
single- textured or double-textured; andbook binding
cotton fabrics.
Live
stock.
Lottery
Tickets.
Maize
gifted by the Govt. of India and sold for human consumption in Tribal and
draught affected areas, poultry and animal feed sectors-exempted if declaration
from the concerned distributing govt. department is produced.
Mango
stones and Mango kernals.
Meat-except
when sold in tins, bottles or cartons.
Milk-except
condensed and dried milk
News
print sold to small and medium news papers having circulation upto 15000 and 50000 copies respectively per issue-when
circulation is certified by a charatered accountant
or by a professional and reputed accounts body or institution (If circulation
is up to 2000 per issue, certificate of District Magistrate may be submitted.)
Non-conventional
energy devices:
Agricultural
and municipal waste conversion devices producing energy.
Biogas
engines, biogas plants, gas holder and chulla
(Burner)
Electrically
operated vehicles including battery powered or fuelcell
powered vehicle.
Equipment
for utilizing ocean waves and thermal energy in the oceans.
Flat
plate solar collectors, Black continuously Plated Solar Selective Coating
Sheets (in cut lengths or in coils) and fins and tubes.
Solar
air conditioning systems.
Solar
collectors-concentrating and pipe type
Solar
cold storage systems.
Solar
cookers.
Solar
crop driers and systems.
Solar
energy equipments.
Solar
photovoltaic modules and panels for water pumping and other applications.
Solar
power generating systems.
Solar
pumps based on solar thermal and solar photovoltaic conversion.
Solar refrigerations.
Solar
still and desalimination systems.
Solar
water heaters and systems.
Special
devices including electric generators , pumps running on wind energy.
Wind
mills and any special designed devices which run on wind mills.
Oral
contraceptive pills-Mala i.e. Mala-N
and Mala-D, Ecroj, Pearl, Moti, Suvidha and Apsara.
Pan
Paper
Bags
Periodicals
Photographs
including X-Ray photographs- when sold by photographers and radiologists
preparing them.
Poultry
feed, that is to say,a mixture of proteins, salts and
minerals, vitamins, antibiotics and coccidiostats,
whether such mixture contains carbo-hydrates or not.
Pre-recorded
Cassettes containing "Azadi-ki-Kahani"(Story
Of Freedom) and the Cassettes of the historic Utterances of Mahatma Gandhi and Jawahar Lal Nehru in their own
voices which contains National Anthem and Patriotic Songs in various Regional
languages.
Raw
wool
Reori, Patashas, Gajjaks, Misri(candy or cooza), Golies, Boora, Makhanas, Marunda and Phulian.
Sera
and vaccines manufactured by Himachal Pradesh Central Research Institute, Kasauli(H.P.)
Spinning
wheel(Charkha) and its parts.
Seeds
and saplings
Sugar
Straw
covers-when sold by manufacturers themselves or through their union.
Textiles-all
varieties of cotton, woollen or silken textiles including rayon, artificial silk
or nylon whether manufactured by handloom or powerloom
or otherwise except carpets,druggets,woolen durees and cotton floor durees,
including such textiles on which knitting and embroidery work has been done.
Takhties
used by students in schools
Tobacoo whether cured,uncured or
manufactured and all its products including biris,
cigarettes, cigars
Vegetables
including green chillies-except when sold in tins, bottles or cartons
Water(aquapura)-Except when sold in containers
Wheat-bran(i.e.
Chokar)
Wooden
Fruit Packing Cases
Writing
chalks and crayons
Writing
Slates and Slate pencils
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“66. Sale of electronic good manufactured by (a) existing Electronic Industrial Units, and (b) new Electronic Industrial Units situated in Himachal Pradesh including Computer Software and Electronic Assembly Units where value addition in assembling (a) by an existing Electronic Assembly Unit is 25% or more and, (b) by a new Electronic Assembly Unit is more than 14% but excluding: (i) T.V. Assembly units; (ii) Radio Assembly units; (iii) V.C.R./V.C.P. Assembly units; and (iv) Other units where value addition in assembling (a) by existing Electronic Assembly unit is less than 25% and (b) by a new Electronic Assembly units is 14% or less. |
(1) In respect of the existing Electronic Industrial Units and existing Electronic Assembly Units, the exemption shall be granted only when:- (i) the Units (other than the existing Electronic Assembly Units) come into production between 1-4-1985 and 30-9-1996 and the existing Electronic Assembly units where value addition in assembling is 25% or more come into production between 31-7-1992 and 30-9-1996; (ii) the Units file by 30th April every year with the Assessing Authority concerned a certificate in form R.M. II prescribed by the Himachal Pradesh Government, Excise and Taxation Department Notification No.1-12/73-E&T-III, dated the 7th February, 1992, published in Rajpatra Himachal Pradesh (Extra-Ordinary) on 12-2-1992, obtained from the authority specified therein; (iii) exemption will be available for ten years from the date, the units come into production; (iv) the units comply with all the provisions of the Act, the rules framed and also the notifications issued thereunder; and (v) the unit was registered and continues to be so registered as a dealer under the Himachal Pradesh General Sales Tax Act, 1968: Provided that subject to compliance of sub-condition No.(ii), (iv) and (v) of condition No.(1) above, the Electronic Assembly Units, except the following which came into commercial production between the period from 1-4-1991 to 30-9-1996 and where the value addition in assembling is more than the 14% shall also be eligible for the grant of exemption from the payment of sales tax for the period commencing from the date of this notification and ending on the 31st day of March, 2001:- (i) T.V. Assembly units; (ii) Radio Assembly units; (iii) V.C.R./V.C.P. Assembly units; and (iv) Other units where value addition in assembling is 14% or less. (2) In respect of new Electronic Industrial Units and Electronic Assembly Units where value addition in assembling is more than 14% the exemption shall be granted only when:- (i) the units came into commercial production between 1-10-96 and 31-3-1999. (ii) the units file by 30th April every year with the Assessing Authority concerned, a certificate in Form R.M.II prescribed by the Himachal Pradesh Government, Excise and Taxation Department Notification No.1-12/73-E&T-III dated the 7th February, 1992, obtained from the authority specified therein; (iii) the unit is registered as a dealer under the Himachal Pradesh General Sales Tax Act, 1968; (iv) the unit comply with all the provisions of the Act and the rules framed and also the notifications issued thereunder; and (v) the exemption will be available:- (a) to units located in category ‘A’ and ‘B’ ‘Industrial Blocks’ for ten years from the date the unit comes into commercial production; and (b) to units (including Pioneer Units and Prestigious Units) located in category ‘G’ ‘Industrial Block’ for five years from the date the units comes into commercial production; and (vi) no exemption shall be available to new Electronic Industrial Units manufacturing goods listed in ‘Negative List’. Explanation.-In this item the expressions “Pioneer industrial units”, “Prestigious Industrial units”, ‘negative list’ and ‘industrial block’ shall have the same meanings as assigned to them in Government of Himachal Pradesh, Excise and Taxation Department Notification No.EXN-F(13)1/96-(iii) dated 27-1-1997, and EXN-F(13)1/96(vi) dated 27-1-1997” and EXN-F(13)1/96(vi) dated 27-1-1997.
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“76. Sales of goods manufacture by following (a) existing industrial units, and (b) new industrial units:-
(a) existing industrial units: (i) Agriculture-Horticulture produce based industries except Breweries, Distilleries, non-fruit based wineries and bottling plants (both for Country Liquor and Indian Made Foreign Liquor);
(ii) Food products and mineral water bottling industry other than those specified at Sl. Nos. 1, 2, 3, 5, 6, 7, and 24 of the negative list notified vide this department Notification No.1-12/73-E&T-III dated 25-9-92 published in Rajpatra (Extra-ordinary_ on 1-10-92.
(iii) Herbal produce based Industries and Aromatic Industries;
(iv) Wool based industry (including Angora Wool);
(v) Sericulture;
(vi) Garments and Knitwear manufacturing industry; and
(vii) Projects with investment of more than Rs.300 crores and those with 100% export oriented industries.
(b) New Industrial units:
(i) Agriculture-Horticulture produce based industries except Breweries, Distilleries, non-fruit based wineries and Bottling Plants (both for Country Liquor and Indian Made Foreign Liquor):
(ii) Food products and mineral water bottling industry other than those specified at Sl.No.1, 3 and 16 of the negative list notified vide this department’s Notification No.1-12/73-E&T-III, dated 25-9-92,published in Rajpatra, Himachal Pradesh (Extra-Ordinary) on 1-10-92 and as amended vide Government of Himachal Pradesh Excise and Taxation Department Notification No.EXN-F(13)1/96(vi), dated 27-1-97. (iii) Herbal produce based industries and Aromatic industries; (iv) Wood and industry (including (v) Sericulture; (vi) Garments and knitwear manufacturing industry; (vii) 100% Export oriented industries; and (viii)Projects with fixed capital investment of more than Rs.300 crores going into commercial production on or after 1-4-95 and which are registered with the Empowered Committee after 31-3-95 except the industries specified in the negative list notified vide notification No.1-12/73-E&T-III, dated 25-9-92, published in Rajpatra Himachal Pradesh (Extra-Ordinary) on 1-10-92 and as amended vide Government of Himachal Pradesh, Excise and Taxation Department notification No.EXN-F(13)/96(vi) dated 27-1-97.
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(1) In respect of the existing industrial units, the exemption shall be granted only when:-
(a) the units file by 30th April every year with the Assessing Authority concerned, a certificate in Form R.M.II as prescribed by the Himachal Pradesh Government Excise and Taxation Departrment Notification No.1-12/73-E&T-III dated the 7th February, 1992 issued by the authority specified therein;
(b) the exemption will be available for a period of 10 years from the date of commencement of production by such industrial unit,: and
© the units comply with all provisions of the Act the rules framed and also the notifications issued thereunder.
(2) In respect of new industrial units, the exemption shall be granted only when:-
(i) the units file by 30th April every year with the Assessing Authority concerned, a certificate in Form R.M.II, as prescribed by the Himachal Pradesh Government, Excise and Taxation Department Notification No.1-12/73-E&T-III, dated the 7th February, 1992, published in Rajpatra Himachal Pradesh (Extra-Ordinary) on 12-2-1992, issued by the authority specified therein;
(ii) the exemption will be available for a period of ten years from the date of commencement of commercial production by such industrial units located in ‘A’, and ‘B’ category of Industrial Block only including the industrial units which fall in the negative list (other than those located in ‘C’ category of Industrial Block) notified vide Himachal Pradesh Government, Excise and Taxation Department Notification No.1-12/73-E&T-III, dated 25-9-92 published in Rajpatra, Himachal Pradesh (Extra-Ordinary) on 1-10-92 and as amended vide Notification No.EXN-F(13)1/96 (vi), dated 27-1-97. In case of Fruit, Vegetable, Maize and other grain based industrial unit or a combination of these (i.e. Agriculture-Horticulture based industries) the exemption from the payment of sales tax will be available for a period of twelve years, ten years and ten years in respect of such industrial units located in ‘A’, ‘B’ and ‘C’ category of industrial block respectively; and
(iii) units comply with all the provisions of the Act, the rules framed and also the notifications issued thereunder.
Explanation.-(1) In this item,-
(i) “existing industrial unit” means industrial unit which commences production between the period from 1-4-91 to 30-9-96 and which was registered and continues to be so registered as a dealer under the Himachal Pradesh General Sales Tax Act, 1968 and will include any existing unit which is eligible to get fresh registration as per the guidelines issued by the Development Commissioner, Small Scale Industries, Government of India, from time to time, but will not include an industrial unit, small medium or large, which is formed as a result of re-establishment, mere change of ownership, change in the constitution, restructuring or revival of an existing industrial unit.
(ii) “new
industrial unit” means an industrial unit which commences commercial
production between 1-10-96 and 31-3-99 and is registered as a dealer under
the Himachal Pradesh General Sales Tax Act, 1968.
(2) For the purposes of sub-item (vii) the expression 100% export oriented industries” means the Industries defined as such by the Government of India from time to time.
(3) In this item the expressions “Industrial Block”, “negative list” and “Fixed Capital investment” shall have the same meanings as defined vide Himachal Pradesh Government, Excise and Taxation Department Notification No.1-12/73-E&T-III, dated 25-9-92, published in Rajpatra Himachal Pradesh (Extra-Ordinary) on 1-10-92, and as amended vide Notification No.EXN-F(13)1/96 (vi) dated 27-1-1997.” |