(i)

Schedule-I: Goods or classes of goods, sale or purchase of which is exempt from payment of VAT;

(ii)

Schedule-II: Goods or classes of goods sale of which attracts levy of tax at the rate of 4 %;

(iii)

Schedule-III: Goods or classes of goods sale of which attracts levy of tax at the rate of 1 %;

(iv)

Schedule-IV: Goods or classes of goods tax on sale of which is levied under old system of trade tax or sales tax and sale of such goods attracts levy of tax at such rates as provided in respect of various goods mentioned in the Schedule; and

(v)

Schedule-V: All other goods which do not fall any of the aforesaid Schedules, will attract levy of VAT @12.5 %.

       In addition to rate of tax shown in the Schedules, barring few goods of Schedule IV and declared goods, additional tax is also leviable on all goods. For goods falling in Schedules II, III & V, such rate is 1%. For goods falling in Schedule IV, rates of addional tax are different.

       In Uttar Pradesh, entry tax is not leviable on all goods, It is leviable only in respect of certain specified commodities.

1.

Click relevant link on this page. A new page will be loaded.

2.

In the data entry box enter name of item in singular number. If you are not sure of spelling of the word, then enter only three or four alphabets starting from beginning.

If there may be other names of item, then also try search using other names one by one.

If particular item may be part, accessory or component of any goods, try search for such goods and find out whether part, accessories or components have also been included in the entry. One may also try using word "part", "accessory" or component".

In case of VAT rates, if item is not found then general rate of 12.5 % will be applicable.

In the case of entry tax, if item is not found then entry tax is not leviable.