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THE UTTAR PRADESH VALUE ADDED TAX ACT, 2008
As on April 01, 2010
RATES OF ADDITIONAL TAX

Since February 19, 2010
 

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.
Declared Goods mentioned in Schedule-II
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, Natural Gas, 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.