THE UTTAR PRADESH VALUE ADDED TAX ACT, 2008
As on April 01, 2011
|
| RATES OF ADDITIONAL TAX |
|
Serial No. |
Name or description of goods |
Rate of tax on sale or purchase |
Rate of additional tax |
| 1. |
Goods described or mentioned in Schedule-I |
Exempt |
Nil |
| 2. |
Doods Mentioned in Schedule-III |
1 percent |
Nil |
| 3. |
|
4 percent |
Nil |
| 4. |
Goods mentioned in Schedule-II excluding Declared Goods |
4 percent |
1 percent |
| 5. |
Goods referred to in Schedule-V other than Cement, Cigarettes, Motor vehicles & their chassis but excluding Tractors, Tyres and Tubes except Tyres and tubes of cycles, cycle-rickshaws and animal driven vehicles. |
12.5 percent |
1 percent |
| 6. |
Natural Gas |
21 percent & 5 percent |
5 percent |
| 7. |
Cigarettes |
12.5 percent |
5 percent |
| 8. |
Cement |
12.5 percent |
3 percent |
| 9. |
Motor vehicles & their chassis but excluding Tractors |
12.5 percent |
2 percent |
| 10. |
Tyres and Tubes except Tyres and tubes of cycles, cycle-rickshaws and animal driven vehicles |
12.5 percent |
3 percent |
|
| |
|
Serial No. |
Name or description of goods |
Rate of tax on sale or purchase |
Rate of additional tax |
| 1. |
Goods described or mentioned in Schedule-I |
Exempt |
Nil |
| 2. |
Doods Mentioned in Schedule-III |
1 percent |
Nil |
| 3. |
|
4 percent |
Nil |
| 4. |
Goods mentioned in Schedule-II excluding Declared Goods |
4 percent |
1 percent |
| 5. |
Goods referred to in Schedule-V other than Cement, Motor vehicles & their chassis but excluding Tractors, Tyres and Tubes except Tyres and tubes of cycles, cycle-rickshaws and animal driven vehicles. |
12.5 percent |
1 percent |
| 6. |
Natural Gas |
21 percent & 5 percent |
5 percent |
| 7. |
Cement |
12.5 percent |
3 percent |
| 8. |
Motor vehicles & their chassis but excluding Tractors |
12.5 percent |
2 percent |
| 9. |
Tyres and Tubes except Tyres and tubes of cycles, cycle-rickshaws and animal driven vehicles |
12.5 percent |
3 percent |
|
| |
Earlier than 19-02-2010 (with effect from 01-06-2009 to 18-02-2010) |
| |
Serial No |
Description of goods |
Rate of tax |
Rate of additional Tax |
1. |
Goods described in column 2 of Schedule-II excluding declared goods |
4 percent |
0.5 percent |
2. |
Goods refferred to in column 2 of Schedule-V |
12.5 pecent |
1.0 percent |
3. |
All other goods which are- |
Any rate |
Nil |
| Declared goods, Goods falling in Schedule-I, Schedule-III and Schedule-IV (non-vat goods) |
|
|
|
| |
STATUS EARLIER THAN 01-06-2009
|
There had been no levy of additional tax.
|
