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The Punjab Value Added Tax Act, 2005
The Punjab Value Added Tax Act, 2005
Sections
1. Short title and commencement.
Section 12. Definitions.
Section 23. Commissioner and other officers.
Section 34. Constitution of Tribunal.
Section 45. Procedure of the Tribunal.
Section 56. Incidence of tax.
Section 67. Liability of person registered under the Central Sales Tax Act, 1956.
Section 78. Rate of Value Added Tax.
Section 89. Rate of Turnover Tax.
Section 910. Rounding off of Tax.
Section 1011. Bar against collected of tax when not payable.
Section 1112. Liability of registered persons.
Section 1213. Input tax credit.
Section 1314. Input tax credit in respect of stock held on the appointed day.
Section 1415. Net tax payable by a taxable person.
Section 1516. Tax free Goods.
Section 1617. Zero-rated sales.
Section 1718. Refund of tax to certain categories.
Section 1819. Levy of purchase tax on certain goods.
Section 1920. Levy of tax on turnover of purchase of goods in certain circumstances.
Section 2021. Persons liable to register.
Section 2122. Voluntary registration for VAT.
Section 2223. Amendment of registration.
Section 2324. Cancellation of registration.
Section 2425. Security from certain classes of persons.
Section 2526. Returns.
Section 2627. Tax deduction from the amount payable to works contractor.
Section 2728. Audit of Returns.
Section 2829. Assessment of tax.
Section 2930. Provisional assessment.
Section 3031. Tax liability of a casual trader.
Section 3132. Interest for non-payment or delayed payment of tax.
Section 3233. Due date of payment.
Section 3334. Tax as a debt due to the State Government.
Section 3435. Liability under this Act to be the first charge.
Section 3536. Arrear recoverable as arrears of land revenue.
Section 3637. Adjustment of any payment.
Section 3738. Restrictions on transfer of property.
Section 3839. Refund of Tax.
Section 3940. Interest on delayed refund.
Section 4041. Power to withhold refund in certain cases.
Section 4142. Accounts.
Section 4243. Audit of accounts by Chartered Accounts.
Section 4344. Period of retention of accounts.
Section 4445. Taxable person and registered person to issue invoice.
Section 4546. Production and inspection of accounts, impounding of documents, search of premises and seizure of goods.
Section 4647. Cross-checking of transactions.
Section 4748. Survey.
Section 4849. Power to collect statistics.
Section 4950. Publication and disclosure of information in public interest.
Section 5051. Establishment of information collection centres or check posts and inspection of goods in transit.
Section 5152. Penalty for failure to register.
Section 5253. Penalty for failure to pay tax when due.
Section 5354. Penalty for failure to file return or annual statement.
Section 5455. Penalty for unauthorized collection of tax.
Section 5556. Penalty for evasion tax.
Section 5657. Penalty for failure to issue invoice and use of false invoice.
Section 5758. Penalty for failure to issue invoice and use of false invoice.
Section 5859. Penalty for non payment of assessed demand.
Section 5960. Penalty in cases not covered elsewhere.
Section 6061. Authority competent to impose penalty.
Section 6162. First Appeal.
Section 6263. Appeal to the Tribunal.
Section 6364. Condonation of delay.
Section 6465. Revision.
Section 6566. Rectification of mistakes.
Section 6667. Bar on appeal against certain orders.
Section 6768. Appeal or revision to High Court.
Section 6869. Return to be confidential.
Section 6970. Power to make rules.
Section 7071. Court fees on memorandum of appeal and application for revision.
Section 7172. No time limit for completion of assessment or amended assessment in certain cases.
Section 7273. Assessee permitted to attend through authorized agent.
Section 7374. Power to call for information.
Section 7475. Delegation of powers.
Section 7576. Information to be furnished regarding change of business.
Section 7677. Transfer of business.
Section 7778. Liability to tax on stock in certain cases.
Section 7879. Liability of partners.
Section 7980. Liability to pay tax in case of death.
Section 8081. Certain agents liable to pay tax for sales behalf of Principal.
Section 8182. Amalgamation of companies.
Section 8283. Liability in case of company, firm or society in liquidation.
Section 8384. Provisions in case of inter-State trade.
Section 8485. Determination of dispute questions.
Section 8586. Power to seek assistance from police officer or other officer.
Section 8687. Power to summon witness and production of records.
Section 8788. Bar on certain proceedings.
Section 8889. Indemnity.
Section 8990. Burden of proof.
Section 9091. Power to remove difficulties.
Section 9192. Repeal and saving of Punjab Act, 46 of 1948.
Section 9293. Transitional provisions.
Section 9394. Repeal of Punjab Ordinance 5 of 2005.
Section 94
the-punjab-value-added-tax-act-2005.json
•
94 Sections
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Chandigarh
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"slug": "the-punjab-value-added-tax-act-2005",
"title": "The Punjab Value Added Tax Act, 2005",
"short_title": "The Punjab Value Added Tax Act, 2005",
"act_number": "Punjab Act No. 8 of 2005",
"act_year": 2005,
"act_type": "STATE",
"location": "Chandigarh",
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"description": "The Punjab Value Added Tax Act, 2005",
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"number": "1",
"title": "1. Short title and commencement.",
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"number": "2",
"title": "2. Definitions.",
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"content": "(a) \"account books\" means record of business transaction and included accounts, registers and documents maintained in any manner including electronic medium;\n(b) \"appointed day\" means the date on which this Act comes into force;\n(c) \"business\" includes-\n(i) any trade, commerce, manufacture, adventure or concern her or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether are not any profit accrues there from; and\n(ii) any transaction in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern;\n(d) \"capital goods\" means any plant, machinery or equipment including equipment for pollution control, quality control, laboratory and cold storage, used in manufacturing, processing and packing of taxable goods for sale;\n(e) \"carrier of goods\" includes a person or a transport company or a booking agency, who transports, receives or delivers goods;\n(f) \"casual trader\" means a person other than a taxable person or registered person, who whether as principal, agent or in any other capacity, undertakes occasional transactions in the nature of business involving purchase, sale, supply or distribution of goods or conducting any exhibition-cum-sale in the State, whether for cash, deferred payment, commission, remuneration or other valuable consideration;\n(g) \"Commissioner\" means the \"Excise and Taxation Commissioner\", appointed by the State Government under sub-section (1) of section 3;\n[(h) * * *]\n(i) \"designated officer\" means an officer appointed under section 3 and conferred with the powers to carry out any of the purposes of this Act by a notification issued by the State Government;\n(j) \"document\" means title deeds, writing or inscription and includes electronic data, computer programs, computer tapes, computer discs, photographs, video tapes and the like that provides evidence;\n[(k) \"goods\", means -\n(i) Petroleum Crude;\n(ii) High Speed Diesel\n(iii) Motor spirit (commonly known as petrol);\n(iv) Natural Gas;\n(v) Aviation Turbine Fuel;\n(vi) Alcoholic Liquor for Human Consumption;]\n(l) \"goods vehicle\" includes-\n(i) any mechanically propelled vehicle adapted for use up on roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer constructed or adapted for use for the carriage of goods and any vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers, but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in of factory or any other enclosed premises; and\n(ii) any animal-driven or man-driven vehicle used for the carriage of goods solely or with passengers;\n(m) \"gross turnover\" includes the aggregate of the amounts of sales and/or purchases made by any person during the given period, including any sum, charged on account of freight, storage, demurrage, insurance and for any thing done by the person in respect of the goods at the time of or before the delivery thereof;\nExplanations\n(2) The sum receivable or received from any person in respect of transaction of forward contract, in which goods are actually not delivered, shall not be included in the gross turnover.\n(3) In respect of transactions of delivery of goods on hire purchase or any system of payment by instalments, the amount to be included in the gross turnover shall be the total sum payable by the hirer under a hire purchase agreement in order to complete the purchase of or the acquisition of property in the goods to which the agreement relates and includes any sum as payable by the hirer under the hire-purchase agreement by way of deposit or other initial payment or credited or to be credited to him under has agreement on account of any such deposit or payment whether that sum is to be or has been paid to the owner or to any person or is to or has been discharged by payment of money or by transfer or delivery of goods or by any other means, but does not include any sum payable as a penalty or interest or compensation or damages for breach of the agreement.\n(4) The amount to be included in the gross turnover in respect of movable goods, agreed to be sold under works contact, shall be its sale price;\n(n) \"import\" means bringing of goods into the State from any place outside the territorial jurisdiction of the Stale;\n(o) \"input tax\" in relation to a taxable person means value added tax (VAT), paid or payable under this Act by a person on the purchase of taxable goods for resale or for use by him in the manufacture or processing or packing of taxable goods in the State;\n(p) \"input tax credit\" means credit of input tax (in short referred to as ITC) available to a taxable person under\n(q) \"manufacture\" includes any activity that brings out a change in an article on articles as a result of some process, treatment, labour and results in transformation in to a new and different article so understood in commercial parlance having a distinct name, character, use, hut does not include such activity of manufacture as may be notified otherwise;\n(r) \"offence\" means any act or omission made punishable under this Act;\n(s) \"output tax\" in relation to a taxable person means the tax charged or chargeable or payable in respect of sale and/or purchase of goods, as the case may be, under this Act;\n(t) \"person\" includes a sole proprietor, a partnership, a Hindu undivided family, a company, a society, a trust, a club, an institution, an association, a local authority, a department of any State Government, Union territory Government or Central Government, a Government enterprise, a statutory body or other body corporate, who whether or not in the normal course of business, purchases, sells, supplies or distributes any goods in the State, irrespective of the fact that the main place of business of such person is outside the State and where the main place of business of any such person is not in the State, 'person' includes the local manager or agent of such person in the State in respect of such business and also includes a person engaged in the business of -\n(i) transfer, otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration;\n(ii) transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;\n(iii) delivery of goods on hire-purchase or any system of payment by instalments;\n(iv) transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and\n(v) supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration:\nExplanations\n(2) A factor, a broker, a commission agent, a person's agent, an auctioneer or any other mercantile agent by whatever name called and whether of the same description as here-in-before mentioned or not, who carries on the business of selling, supplying or purchasing goods and who has in the customary course of business, authority to sell goods belonging to the principals or to purchase goods on their behalf, is a person within the meaning of this clause.\n(3) For the purpose of this clause, \"Government\" will include the Government of India or the Government of any State or the Union of India or the Union Territories.\n(4) Each of the following persons or bodies, who dispose of any goods including unclaimed or confiscated or as unserviceable or scrap surplus, old or obsolete goods or discarded material or waste products whether by auction or otherwise directly or through an agent for cash or for deferred payment or for any other valuable consideration, notwithstanding anything contained in this Act, irrespective of the fact whether such disposal was in the course of business or not, shall be deemed to be a person for the purposes of this Act to the extent of such disposals, namely:-\n(i) Municipal Corporations, Municipal Councils and other local authorities constituted under any law for the time being in force;\n(ii) Railways Administration as defined under the Railways Act, 1989;\n(iii) Transport and construction companies;\n(iv) Any person holding permit for the transport vehicles granted under the Motor Vehicles Act, 1988, which are used or adapted to be used for hire;\n(v) The State Road Transport Corporations;\n(vi) Customs Department of the Government of India administering the Customs Act, 1962;\n(vii) Insurance and Financial Corporations or companies and banks included in the Second Schedule to the Reserve Bank of India Act, 1943;\n(viii) Advertising Agencies; and\n(ix) Any other corporation, company, body or authority, owned or set up by, or subject to the administrative control of the Central Government or any State Government;\n(u) \"place of business\" means any place where a person purchases or sells goods and includes the place where such person stores, processes, produces or manufactures goods or keeps books of accounts or documents or any other place where business activity is conducted;\n(v) \"prescribed\" means prescribed by rules made under this Act;\n(w) \"purchase\" with all its grammatical or cognate expressions means the acquisition of goods for cash or deferred payment or other valuable consideration otherwise than under a mortgage, hypothecation, charge or pledge and includes, -\n(i) transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;\n(ii) transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;\n(iii) delivery of goods on hire-purchase or any system of payment by instalments;\n(iv) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;\n(v) supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not into dictating) where such supply or service is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a purchase of these goods from the person making the transfer, delivery or supply to a person to whom such transfer, delivery or supply is made;\n[(x) * * *]\nExplanation\n(2) In respect of the goods listed in Schedule H, any tax, duty, cess or fee paid or payable under the Punjab Agricultural Produce Markets Act, 1961 (Punjab Act No. 23 of 1961) or the Punjab Rural Development Act, 1987 (Punjab Act No. 6 of 1987) or the Punjab Infrastructure (Development and Regulation) Act, 2002 (Punjab Act No. 8 of 2002) by or on behalf of the seller or the purchaser, shall also form part of purchase price.\n(y) \"quarter\" means a period consisting of three months, commencing from the first day of April, July, October and January of a calendar year;\n(z) \"registered person\" means a person, who is registered for the purpose of paying turn-over tax under this Act;\n(za) \"repealed Act\" means the Punjab General Sales Tax Act, 1948;\n(zb) \"retail invoice\" means an invoice issued to the purchaser by a taxable or registered person or a casual trader, listing therein the goods, sold, with price, quantity and value;\n(zc) \"return\" means a true and correct account of business pertaining to the return period in the prescribed form;\n(zd) \"return period\" means the period for which returns are to be furnished by a person;\n(ze) \"reverse input tax credit\" means an amount of input tax credit, which is required to be reversed by a taxable person on account of-\n(i) credit note for output tax received from seller of goods on purchases in respect of which input tax credit is claimed;\n(ii) goods, returned subsequent to availing the input tax credit;\n(iii) goods, subsequently not used in accordance with the conditions prescribed for availing input tax credit; and\n(iv) having availed the credit required to reverse the same in accordance with the provisions of sub-sections (8) and (9) of section 13;\n(zf) \"sale\" with all its grammatical or cognate expressions means any transfer of property in goods for cash, deferred payment or other valuable consideration and includes -\n(i) transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;\n(ii) transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;\n(iii) delivery of goods on hire-purchase or any system of payment by instalments;\n(iv) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;\n(v) supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;\n(vi) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration; and\n(vii) every disposal of goods referred to in Explanation (4) to clause (t) of this section;\n(zg) \"sale price\" means the amount of valuable consideration received or receivable by a person for any sale made including any sum charged on account of freight, storage, demurrage, insurance and any sum charged for anything done by the person in respect of the goods at the time of or before the delivery thereof;\nExplanation\n(2) In relation to the delivery of goods on hire purchase or any system of payment by instalments, the amount of valuable consideration payable to a person for such delivery.\n(3) In relation to the transfer of right to use any goods for any purpose (whether or not for a specified period), the valuable consideration received or receivable for such transfer.\n(4) The amount of duties levied or leviable on goods under the Central Excise and Salt Act, 1944 (1 of 1944), or the Customs Act, 1962 (52 of 1962), or the Punjab Excise Act, 1914 (1 of 1914), shall be deemed to be part of the sale price of such goods, whether such duties are paid or payable by or on behalf of the seller or the purchaser or any other person.\n(5) Sale price shall not include tax paid or payable to a person in respect of such sale.\n(zh) \"Schedule\" means the Schedule appended to this Act;\n(zi) \"section\" means a section of this Act ;\n(zj) \"State\" means the State of Punjab;\n(zk) \"State Government\" means the Government of the State of Punjab;\n(zl) \"taxable goods\" means the goods, other than the goods declared tax free under section 16 of this Act;\n(zm) \"tax period\" means a period for which a person is required to pay tax under this Act or the rules made thereunder;\n(zn) \"taxable person\" means a person, who is registered for the purpose of paying value added tax under this Act;\n(zo) \"taxable turnover\" means that part of gross turnover of sales or purchases, as may be determined after making such deductions from the gross turnover of sales or purchases, as are admissible under this Act or as may be prescribed, on which a person shall be liable to pay tax;\n(zp) \"Tribunal\" means the Tribunal constituted under section 4 of this Act;\n(zq) \"Turnover tax\" (in short referred to as TOT) means a tax, leviable on the taxable turnover of a registered person as per the provisions of this Act;\n(zr) \"Value added Tax\" (in short referred to as VAT) means a tax leviable on the taxable turnover of a persons, other than a registered person, under this Act;\n(zs) \"VAT invoice\" means an invoice issued by a taxable person to another taxable person listing therein the goods supplied, with the price, quantity, value and VAT charged;\n(zt) \"vessel\" includes any ship, barge, boat, raft, timber, bamboos or floating materials propelled in any manner;\n(zu) \"works contract\" includes any agreement for carrying out, for cash, deferred payment or other valuable consideration, building, construction, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, modification, repairs or commissioning of any movable or immovable property; and\n(zv) \"year\" means the financial year beginning from the first day of April, and ending with the 31st day of March.",
"footnote": "",
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"sort_order": 1
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{
"number": "3",
"title": "3. Commissioner and other officers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
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{
"number": "4",
"title": "4. Constitution of Tribunal.",
"chapter": null,
"content": "(a) should be a law graduate and should have at least fifteen years' experience of practising in the High Court or the Supreme Court of India in tax matters; or\n(b) should be a retired or a serving Officer of the Excise and Taxation Department of the State with at least two years' experience of the post of Additional Excise and Taxation Commissioner; or\n(c) should have at least fifteen years' experience of practising as a Chartered Accountant under the Chartered Accountant Act, 1949 (Central Act 38 of 1949), or\n(d) should be eligible for appointment as a member of the Customs, Excise and Service Tax Appellate Tribunal constituted by the Union Government:\n(a) he is adjudged an insolvent; or\n(b) he takes up employment outside the duties of his office; or\n(c) he has become incapable of performing his duties on account of unsoundness of mind or any other reason; or\n(d) he is guilty of such misconduct as would render him unfit to continue as Chairman or Vice-Chairman or member of the Tribunal; or\n(e) he is convicted of an offence involving moral turpitude.",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Procedure of the Tribunal.",
"chapter": null,
"content": "(a) by a Bench consisting of three members;\n(b) by a Bench consisting of two members; and\n(c) by a single member\nChapter II\nIncidence and Levy of Tax",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Incidence of tax.",
"chapter": null,
"content": "(a) for registration as a taxable person for VAT -\n(i) in relation to any person, who imports taxable goods for sale or use in manufacturing or processing any goods in the State, rupee one;\n(ii) in relation to a person, who receives goods on consignment/branch transfer basis from within or outside the State on which no tax has been paid under this Act, rupee one;\n(iii) in relation to a person, liable to pay purchase tax under section 19, rupee one;\n(iv) in relation to a person, who is a manufacturer, rupees one lac;\n(v) in relation to a person, who is running a hotel/restaurant, rupees five lac;\n(vi) in relation to a person, who is running a bakery, rupees ten lac;\n(vii) in relation to voluntary registration, rupees five lac; and\n(viii) in relation to any other person, rupees fifty lac.\n(b) for registration as a registered person for TOT -",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Liability of person registered under the Central Sales Tax Act, 1956.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Rate of Value Added Tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Rate of Turnover Tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Rounding off of Tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Bar against collected of tax when not payable.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Liability of registered persons.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Input tax credit.",
"chapter": null,
"content": "(a) sent outside the State other than by way of sale in the course of inter-State trade or commerce or in the course of export out of territory of India; and\n(b) used in manufacturing or in packing of taxable goods sent outside the State other than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India.\n(a) automobiles including commercial vehicles, two wheelers, three wheelers and spare parts for the repair and maintenance thereof, unless the taxable person is in the business of dealing in such automobiles or spare parts;\n(b) petrol, diesel, aviation turbine fuel, liquefied petroleum gas and condensed natural gas, unless the taxable person is in the business of selling such products;\n(c) civil structure and immovable goods or properties;\n(d) office equipment and building material, unless the taxable person is in the business of dealing in such goods;\n(e) furniture fixtures including electrical fixtures and fittings, unless the taxable person is in the business of such goods;\n(f) air-conditioning units, air circulators and refrigeration units, unless the taxable person is in the business of dealing in such goods or where air-conditioning, air circulating or refrigeration is essential for sale or storage of taxable goods or in the manufacturing process of taxable goods;\n(g) weigh bridge, except when installed inside the manufacturing premises for use in the manufacturing process of taxable goods;\n[(h) * * *]\n(i) goods used in generation, distribution and transmission of electrical energy unless such generation, distribution and transmission of electrical energy is for captive consumption, in which case, it would be allowed subject to the provisions of subsection (4) of this section;\n(j) the provisions of food, beverage and tobacco products, unless the taxable person is in the business of selling food, beverage and tobacco products; and\n(k) goods used for personal consumption or gifts.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Input tax credit in respect of stock held on the appointed day.",
"chapter": null,
"content": "(a) which are not included in the statement of taxable goods specified under sub-section (2); and\n(b) for which the person does not have in his possession sales vouchers, issued by a person, registered under the repealed Act, against the purchases of the said goods, or which are not recorded in his books of accounts.",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Net tax payable by a taxable person.",
"chapter": null,
"content": "[16.\nOLD LAW 6",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Tax free Goods.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Zero-rated sales.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Refund of tax to certain categories.",
"chapter": null,
"content": "Chapter III\nLevy of Purchase Tax\n[19.\nOLD LAW 6",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Levy of purchase tax on certain goods.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Levy of tax on turnover of purchase of goods in certain circumstances.",
"chapter": null,
"content": "(a) uses such goods in the manufacture of goods, declared tax-free under section 16; or\n[(b) * * *]\n(c) disposes of such goods in any manner other than by way of sale in the State; or\n(d) despatches them to a place outside the State otherwise than as a result of sale in the course of inter-state sale, trade or commerce or export out of India,\nChapter IV\nRegistration",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Persons liable to register.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Voluntary registration for VAT.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Amendment of registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Cancellation of registration.",
"chapter": null,
"content": "(a) an information received that a business, in respect of which a registration was granted under sub-section (3) of section 21, has been discontinued; or\n(b) an information received that the person has violated any of the provisions of this Act or the rules made there-under; or\n(c) non-filing of return or non-payment of due tax under this Act; or\n(d) any other sufficient cause including misuse of the registration or cessation of liability to payment of tax under this Act; or\n(e) the registration granted under the Central Sales Tax Act, 1956, to a person liable to pay tax by virtue of the provisions of section 7, but who is not otherwise liable to pay tax under section 6, has been cancelled.",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Security from certain classes of persons.",
"chapter": null,
"content": "Explanation.\nChapter V\nProcedure and Administration of Tax",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Tax deduction from the amount payable to works contractor.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Audit of Returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "29",
"title": "29. Assessment of tax.",
"chapter": null,
"content": "(a) a person fails to file a return under section 26 ; or\n(b) there are definite reasons to believe that a return filed by a person is not correct and complete; or\n(c) there are reasonable grounds to believe that a person is liable to pay tax, but has failed to pay the amount due; or\n(d) a person has availed input tax credit for which he is not eligible; or\n(e) provisional assessment is framed.\n(a) the grounds for the proposed assessment; and\n(b) the time, place and manner for filing objections, if any.\n(a) such a person has committed fraud or wilful neglect; or\n(b) such a person has misrepresented facts; or\n(c) a part of the turnover has escaped assessment:\n(a) quashed or deemed to be void only for the reason that the same were not in the prescribed form; or\n(b) affected by reason of a mistake, defect or omission therein:",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Provisional assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "31",
"title": "31. Tax liability of a casual trader.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. Interest for non-payment or delayed payment of tax.",
"chapter": null,
"content": "(a) be calculated by considering part of a month as one month;\n(b) for the purposes of collection and recovery, be deemed to be tax under this Act; and\n(c) be in addition to the penalty, if any, imposed under this Act.\nExplanation.\nChapter VI\nPayment and Recovery of Tax",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. Due date of payment.",
"chapter": null,
"content": "(a) in the case of a taxable person whose gross turnover exceeds rupees one crore in the previous year, on monthly basis by such date, as may be prescribed;\n(b) in the case of a taxable person whose turnover is less than one crore in the previous year, by the date, the return for such a period is required to be filed or as may be prescribed;\n(c) in case of tax due as per assessment made under this Act, by the date, specified in the notice of demand or within a period of thirty days of the order, which ever is earlier;\n(d) in the case of turnover tax payable by a registered person under this Act, by the date, the return for the period is required to be filed;\n(e) in the case of a casual trader, by such date as may be prescribed; and\n(f) in any other case, the tax shall be payable by such date, as may be specified by the designated officer.",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Tax as a debt due to the State Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Liability under this Act to be the first charge.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Arrear recoverable as arrears of land revenue.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Adjustment of any payment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Restrictions on transfer of property.",
"chapter": null,
"content": "Explanation.\nChapter VII\nRefund",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Refund of Tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. Interest on delayed refund.",
"chapter": null,
"content": "Explanation.\n(2) Where any question arises as to the period to be excluded in terms of Explanation (1), for the purposes of calculation of interest, such question shall be determined by the Commissioner, whose decision shall be final.\n(3) Interest under this section, shall be calculated by considering part of the month as one month.",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "41",
"title": "41. Power to withhold refund in certain cases.",
"chapter": null,
"content": "Chapter VIII\nLiability to Produce Accounts",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "42",
"title": "42. Accounts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "43",
"title": "43. Audit of accounts by Chartered Accounts.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "44",
"title": "44. Period of retention of accounts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "45",
"title": "45. Taxable person and registered person to issue invoice.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "46",
"title": "46. Production and inspection of accounts, impounding of documents, search of premises and seizure of goods.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "47",
"title": "47. Cross-checking of transactions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "48",
"title": "48. Survey.",
"chapter": null,
"content": "(a) to afford him the necessary facility to inspect such account books, as he may require or which may be available at such place;\n(b) to afford him the necessary facility to check or verify the stock or other things, which may be found therein; and\n(c) to furnish such information, as he may require in respect of any matter, which may be useful for or relevant to any proceedings under this Act.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "49",
"title": "49. Power to collect statistics.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "50",
"title": "50. Publication and disclosure of information in public interest.",
"chapter": null,
"content": "Explanation.\nChapter IX\nEstablishment of Information Collection Centres",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "51",
"title": "51. Establishment of information collection centres or check posts and inspection of goods in transit.",
"chapter": null,
"content": "(b) If the owner or the person Incharge of the goods has not submitted the documents as mentioned in sub-sections (2) and (4) at the nearest check post or information collection centre, in the State, as the case may be, on his entry into or before exit from the State, such goods shall be detained alongwith the vehicle for a period not exceeding seventy-two hours subject to orders under clause (c) of sub-section (7).\n(b) The designated officer shall, before conducting the enquiry, serve a notice on the consignor or consignee of the goods detained under clause (a) of sub-section (6), and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has been an attempt to avoid or evade the tax due or likely to be due under this Act, he shall, by order, impose on the consignor or consignee of the goods, a penalty, which shall be equal to thirty per cent of the value of the goods. In case he finds otherwise, he shall order release of the goods and the vehicle, if not already released, after recording reasons in writing and shall decide the matter finally within a period of fourteen days from the commencement of the enquiry proceedings;\n(c) The officer referred to in clause (b), before conducting the enquiry, shall serve a notice on the consignor or consignee of the goods detained under clause (b) of sub-section (6) and give him an opportunity of being heard and if, after the enquiry, such officer is satisfied that the documents as required under subsections (2) and (4), were not furnished at the information collection centre or the check post, as the case may be, with a view to attempt to avoid or evade the tax due or likely to be due under this Act, he shall by order, for reasons to be recorded in writing, impose on the consignor or consignee of the goods, penalty equal to fifty per cent of the value of the goods involved. In case, he finds otherwise, he shall order release of the goods for sufficient reasons to be recorded in writing. He may, however, order release of the goods and the vehicle on furnishing of a security by the consignor or the consignee in the form of cash or bank guarantee or crossed bank draft for an amount equal to the amount of penalty imposable and shall decide the matter finally within a period of fourteen days from the commencement of the enquiry proceedings;\n(d) The officer Incharge of a check post or information collection centre or any other officer referred to in sub-section (2), may receive the amount of cash security as referred to in clause (a) of sub-section (6) and clause (c) of sub-section (7) and the amount of penalty imposed under sub-section (4) and clauses (b) and (c) of sub-section (7) against a proper receipt in the prescribed manner.\nExplanation.\nExplanation.\nChapter X\nOffences and Penalties",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "52",
"title": "52. Penalty for failure to register.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "53",
"title": "53. Penalty for failure to pay tax when due.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "54",
"title": "54. Penalty for failure to file return or annual statement.",
"chapter": null,
"content": "(a) fails to furnish any return or annual statement by the prescribed date; or\n(b) fails to furnish along-with the return or annual statement, the proof of payment of tax in accordance with the provisions of this Act; or\n(c) fails to rectify any error or omission in any return or annual statement in accordance with the provisions of this Act; or\n(d) fails to comply with the requirements of any notice issued under this Act, the Commissioner or the designated officer, may, direct him to pay in addition to tax, interest and penalty under any other provisions of this Act, a further penalty of a sum of rupees one hundred, per day of default, subject to the maximum of rupees ten thousand.",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "55",
"title": "55. Penalty for unauthorized collection of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "56",
"title": "56. Penalty for evasion tax.",
"chapter": null,
"content": "(a) has concealed any particulars from any return furnished by him; or\n(b) has deliberately furnished incorrect particulars therein; or\n(c) has concealed any transactions of sale or purchase from his account books; or\n(d) has not maintained intelligible accounts, which prevent the Commissioner or the designated officer to assess the tax due from him; or\n(e) has availed input tax credit to which he is not entitled to; or\n(f) has claimed refund which was not due to him; or\n(g) has claimed credit in respect of tax, which was not actually paid,",
"footnote": "",
"is_definition": false,
"sort_order": 55
},
{
"number": "57",
"title": "57. Penalty for failure to issue invoice and use of false invoice.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 56
},
{
"number": "58",
"title": "58. Penalty for failure to issue invoice and use of false invoice.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 57
},
{
"number": "59",
"title": "59. Penalty for non payment of assessed demand.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 58
},
{
"number": "60",
"title": "60. Penalty in cases not covered elsewhere.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 59
},
{
"number": "61",
"title": "61. Authority competent to impose penalty.",
"chapter": null,
"content": "Chapter XI\nAppeal and Revision",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "62",
"title": "62. First Appeal.",
"chapter": null,
"content": "(a) if the order is made by a Excise and Taxation Officer or by an officer-Incharge of the information collection centre or check post or any other officer below the rank of Deputy Excise and Taxation Commissioner, to the Deputy Excise and Taxation Commissioner; or\n(b) if the order is made by the Deputy Excise and Taxation Commissioner, to the Commissioner; or\n(c) if the order is made by the Commissioner or any officer exercising the powers of the Commissioner, to the Tribunal.\n(a) affirming or amending or cancelling the assessment or the order under appeal; or\n(b) may pass such order, as it deems to be just and proper.",
"footnote": "",
"is_definition": false,
"sort_order": 61
},
{
"number": "63",
"title": "63. Appeal to the Tribunal.",
"chapter": null,
"content": "(a) affirming or amending or cancelling the order against which appeal has been filed; or\n(b) may pass such order as it deems to be just and proper.",
"footnote": "",
"is_definition": false,
"sort_order": 62
},
{
"number": "64",
"title": "64. Condonation of delay.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 63
},
{
"number": "65",
"title": "65. Revision.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 64
},
{
"number": "66",
"title": "66. Rectification of mistakes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 65
},
{
"number": "67",
"title": "67. Bar on appeal against certain orders.",
"chapter": null,
"content": "(a) a notice issued under this Act calling upon a person for audit or assessment or for any other purposes including for recording statements; or\n(b) a notice issued under this Act asking to show cause as to why the penalty for an offence under this Act should not be levied; or\n(c) a notice providing an opportunity of being heard as required under this Act; or\n(d) any order pertaining to seizure or retention of accounts books; or\n(e) any order issued under section 74; or\n(f) any order issued under sub-section (1) of section 87; or\n(g) a direction to maintain certain accounts or furnish certain information, statements, statistics or return; or\n(h) any guidelines formulated, instructions issued or directions given by the Commissioner for carrying out any purposes of this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 66
},
{
"number": "68",
"title": "68. Appeal or revision to High Court.",
"chapter": null,
"content": "(a) filed within a period of sixty days from the date on which the order appealed against is received by the aggrieved person or the Commissioner;\n(b) in the form of a memorandum of appeal, precisely stating therein the substantial question of law involved.\n(a) has not been determined by the Tribunal; or\n(b) has been wrongly determined by the Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).\nChapter XII\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 67
},
{
"number": "69",
"title": "69. Return to be confidential.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
{
"number": "70",
"title": "70. Power to make rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 69
},
{
"number": "71",
"title": "71. Court fees on memorandum of appeal and application for revision.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "72",
"title": "72. No time limit for completion of assessment or amended assessment in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
{
"number": "73",
"title": "73. Assessee permitted to attend through authorized agent.",
"chapter": null,
"content": "(a) a relative; or\n(b) a person regularly employed; or\n(c) a legal practitioner, who is entitled to plead in any court of law in India; or\n(d) a bonafide income tax practitioner; or\n(e) a chartered accountant within the meaning of the Chartered Accountants Act, 1949, (38 of 1949) and includes a person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered in the State; or\n(f) a retired gazetted officer of the Punjab Excise and Taxation Department, who has an experience of working in any capacity for a minimum period of five years under this Act and/or the repealed Act; provided a period of two years had elapsed since the date of his retirement.",
"footnote": "",
"is_definition": false,
"sort_order": 72
},
{
"number": "74",
"title": "74. Power to call for information.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 73
},
{
"number": "75",
"title": "75. Delegation of powers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 74
},
{
"number": "76",
"title": "76. Information to be furnished regarding change of business.",
"chapter": null,
"content": "(a) sells or otherwise disposes of his business or any place of business; or\n(b) discontinues or transfers his business or changes his place of business or opens a new place of business; or\n(c) changes the name, constitution or nature of his business; or\n(d) wants to make any change in the class or classes of goods dealt by him,",
"footnote": "",
"is_definition": false,
"sort_order": 75
},
{
"number": "77",
"title": "77. Transfer of business.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 76
},
{
"number": "78",
"title": "78. Liability to tax on stock in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 77
},
{
"number": "79",
"title": "79. Liability of partners.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 78
},
{
"number": "80",
"title": "80. Liability to pay tax in case of death.",
"chapter": null,
"content": "(a) if the business carried on by that person is continued after his death by his legal representative or any other person, such legal representative or other person shall be liable to pay tax including any penalty, sum forfeited and interest due from such person under this Act or under the repealed Act, in the like manner and to the same extent as the deceased person was; and\n(b) if the business carried on by the person is discontinued whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased person would have been liable to pay if he had not died, the tax including any penalty, sum forfeited and interest due from such person under this Act or under the repealed Act, whether such tax including any penalty, sum forfeited and interest has been assessed before his death, but has remained unpaid, or is assessed after his death.\n(a) is the guardian of a ward on whose behalf the business is carried out by the guardian; or\n(b) is trustee, who carries on the business under a trust for the beneficiary, then -",
"footnote": "",
"is_definition": false,
"sort_order": 79
},
{
"number": "81",
"title": "81. Certain agents liable to pay tax for sales behalf of Principal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "82",
"title": "82. Amalgamation of companies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 81
},
{
"number": "83",
"title": "83. Liability in case of company, firm or society in liquidation.",
"chapter": null,
"content": "(a) who is a liquidator of any company, firm or society, which is being wound up whether under the orders of a Court or otherwise; or\n(b) who has been appointed as receiver of any assets of a company (hereinafter referred to as the \"liquidator\"), shall within thirty days after he has become such liquidator, give notice of his appointment as such to the Commissioner or the designated officer.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 82
},
{
"number": "84",
"title": "84. Provisions in case of inter-State trade.",
"chapter": null,
"content": "(a) where such sale or purchase takes place outside the State; or\n(b) where such sale or purchase takes place in the course of inter-State trade or commerce; or\n(c) where such sale or purchase takes place in the course of import of the goods into or export of the goods out of the territory of India:",
"footnote": "",
"is_definition": false,
"sort_order": 83
},
{
"number": "85",
"title": "85. Determination of dispute questions.",
"chapter": null,
"content": "(a) any person, society, club or association or any firm or any branch or department of any firm, is a person; or\n(b) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term; or\n(c) any transaction is a sale or purchase or where it is a sale or purchase, the sale price or the purchase price, as the case may be, thereof; or\n(d) any particular person is required to be registered ; or\n(e) in the case of any person liable to pay tax, any tax is payable by such person in respect of any particular sale or purchase or if, tax is payable, the rate thereof ; or\n(f) input tax credit can be claimed on any particular transaction of purchase and if, it can be claimed, then what are the conditions and restrictions subject to which, such credit can be claimed; or\n(g) any other question, as may be raised relating to the procedures and processes under this Act or the rules made thereunder, the Commissioner shall, subject to the provisions of this Act and the rules framed thereunder, make an order determining such question.\nExplanation.\n(2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, in respect of any sale or purchase, effected prior to the determination.\n(3) If any such question arises from any order already passed under this Act or the repealed Act, no such question shall be entertained for determination under this section, but such question may be raised in appeal against such order.",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
{
"number": "86",
"title": "86. Power to seek assistance from police officer or other officer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 85
},
{
"number": "87",
"title": "87. Power to summon witness and production of records.",
"chapter": null,
"content": "(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation;\n(b) compelling the production of documents and impounding them;\n(c) proof of facts by affidavits; and\n(d) issuing commissions for examination of witnesses.",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
{
"number": "88",
"title": "88. Bar on certain proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 87
},
{
"number": "89",
"title": "89. Indemnity.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 88
},
{
"number": "90",
"title": "90. Burden of proof.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 89
},
{
"number": "91",
"title": "91. Power to remove difficulties.",
"chapter": null,
"content": "Chapter XIII\nRepeal and Saving",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "92",
"title": "92. Repeal and saving of Punjab Act, 46 of 1948.",
"chapter": null,
"content": "(a) revive anything not in force or existing at the time when the repeal takes effect; or\n(b) affect the previous operation of the repealed Act or anything done or suffered thereunder; or\n(c) affect any obligation, or liability acquired, accrued or incurred under the repealed Act; or\n(d) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Act; or\n(e) affect any investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy instituted, continued or enforced under the repealed Act, and any such penalty, forfeiture or punishment or any proceeding or remedy instituted, continued, or enforced under the repealed Act, shall be deemed to be instituted, continued or enforced under the corresponding provisions of this Act.\n(a) the provisions of sections 10A, 10B and 30A of the repealed Act and the rules framed thereunder relating to tax concessions to industrial units and assessment thereof, shall remain in force subject to the exceptions, restrictions and conditions, as may be notified by the State Government from time to time;\n(b) all rules made and notification issued under the provisions of the repealed Act and/or rules made thereunder and in force on the date of the commencement of this Act, shall remain in force, unless such rules and notifications are superseded in express terms or by necessary implication by the provisions of this Act or the rules made and notifications issued thereunder;\n(c) any reference to any section of the repealed Act in any rule or notification, shall be deemed to refer to the relevant corresponding section of this Act, until necessary amendments are made in such rule or notification;\n(d) the limitations provided in this Act, shall apply prospectively, and all events occurred and all issues, which arose prior to the date of commencement of this Act, shall be governed by the limitations provided or the provisions contained in the repealed Act;\n(e) anything done or any action taken under the Act so repealed (including any notification, order, notice issued, application made, or permission granted), which is not inconsistent with the provisions of this Act, shall be deemed to have been done or taken under the corresponding provisions of this Act as if, this Act was in force at the time when such thing was done, or action was taken, and shall continue to be in force, unless and until superseded by anything done or any action taken under this Act;\n(f) any reference to any provisions of the repealed Act by this Act to an officer, authority or Tribunal shall, for the purposes of carrying into effect the provisions contained in this section, be construed as reference to the corresponding officer, authority or Tribunal, appointed or constituted by or under this Act; and if any question arises as to who such corresponding officer, authority or Tribunal is, then the matter shall be referred to the State Government and the decision of the State Government thereon shall be final; and\n(g) if any difficulty arises in giving effect to the provisions of this section, the State Government may, by general or special order published in the Official Gazette, do anything not inconsistent with such provisions which appears to it to be necessary or expedient, keeping in view the context of the subject matter.",
"footnote": "",
"is_definition": false,
"sort_order": 91
},
{
"number": "93",
"title": "93. Transitional provisions.",
"chapter": null,
"content": "(a) for the purposes of the levy, assessment, reassessment, appeal, revision, review, rectification, reference, registration, collection, refund or credit of input tax, or allowing benefit of exemption or deferment of tax, imposition of any penalty or of interest or forfeiture of any sum, which relates to any period ending before the appointed day or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid, and whether or not ,the tax, penalty, interest or sum forfeited, if any, in relation to such proceedings, is paid before or after the appointed day, the repealed Act and all rules, regulations, orders, notifications, forms and notices issued thereunder and in force immediately before the appointed day shall, in so much as they apply, shall continue to have effect, till the conclusion of proceedings;\n(b) any person appointed as Commissioner or any person appointed to assist the Commissioner under the repealed Act and continuing in office as such immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such, till such person ceases to be the Commissioner or ceases to be the person appointed to assist the Commissioner;\n(c) the Presiding officer of the Sales Tax Tribunal, appointed under the repealed Act and continuing in office as such, immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed as the Chairman of the Tribunal under this Act and shall continue in office as such, till the constitution of the Tribunal under this Act or till he ceases to be such Presiding Officer (Chairman) as per the terms and conditions under the repealed Act, whichever is earlier;\n(d) any order or notification delegating any power or conferring any jurisdiction under the repealed Act or the repealed rules, by the State Government or the Commissioner to any person appointed by any designation, under sub-section (1) of section 3 of the repealed Act to assist him before the appointed day and continuing in force on the day immediately before the appointed day shall, with effect from such appointed day, continue in force until the State Government or the Commissioner amends, varies or rescinds such order after such appointed day under this Act;\n(e) any accounts, registers or documents of any person, seized before the appointed day under any of the provisions of the repealed Act and not returned till the day, immediately before such appointed day, shall continue to be retained in accordance with the provisions of such Act;\n(f) any goods seized or detained before the appointed day under any of the provisions of the repealed Act or the repealed rules and not released before such appointed day, shall continue to remain seized, until such goods are released in accordance with the provisions of such Act;\n(g) all forms or declarations under the repealed Act or the repealed rules and continuing in force on the day immediately before the appointed day, shall with effect from such appointed day, continue in force and shall be used mutatis mutandis for the purposes for which those were being used before such appointed day, until the State Government directs by notification, the discontinuance of the use of such forms, till such time, as the State Government may specify, in this behalf;\n(h) any tax assessed, deferred, interest determined or penalty imposed under the repealed Act in respect of the sales or purchases made or in respect of the tax payable or in respect of the contravention of any provision of the repealed Act before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Act;\n(i) a person liable to furnish return under the repealed Act, immediately before the appointed day, shall, notwithstanding that a period in respect of which, he is so liable to furnish return, begins on any day before such appointed day and ends on any day after such appointed day, furnish such return in respect of the tax, payable for sales or purchases made up to the day immediately before such appointed day and pay tax in accordance with the provisions of the repealed Act, and shall furnish a separate return in respect of the remaining part of the period, which commences on such appointed day and pay tax due on such return for sales or purchases, made on and from such appointed day in accordance with the provisions of this Act; and\n(j) any prescribed declaration/form, obtained or obtainable by the person from any designated officer or any declaration, furnished or to be furnished by or to the person under the repealed Act or the rules made thereunder in respect of any sale of goods before the appointed day, shall be valid where such declaration/form is furnished on or after such appointed day.",
"footnote": "",
"is_definition": false,
"sort_order": 92
},
{
"number": "94",
"title": "94. Repeal of Punjab Ordinance 5 of 2005.",
"chapter": null,
"content": "[Schedule-I]\n(see Section 8)\nList of goods taxable at specific rates\nS. No.\nS. No.\nName of the Commodity\nName of the Commodity\nRate of Tax\nRate of Tax\n1.\nPetroleum Crude\n12.5%\n2.\nDiesel/ High Speed Diesel\n9.68%\n3.\nPetrol including branded premium petrol\n24.74%\n4.\nNatural Gas\n12.5%\n5.\nAviation Turbine Fuel\n20%\n6.\nAlcoholic Liquor for Human Consumption\n12.5%\nOLD LAW 6\n\"Schedule A\"\n( See section 16)\nList of Tax Free Goods\nList of Tax Free Goods\nSerial No.\nSerial No.\nName of Commodity\nName of Commodity\n1.\n2.\n1.\nAgricultural and parts thereof as per detail given below:-\n(A)\n(A)\nOrdinary Agricultural Implements\nOrdinary Agricultural Implements\n(1)\nHand Hoe or Khurpa\n(2)\nSickle\n(3)\nSpade\n(4)\nBaguri\n(5)\nHand-wheel Hoe\n(6)\nHorticultural tools like budding , grafting knife, secateur,\n\t\t\t\t\tpruning shear or hook, hedge shear, sprinkler, rake.\n(7)\nSprayer, duster and sprayer-cum-duster\n(8)\nSoil injector\n(9)\nJandra\n(10)\nWheel borrow\n(11)\nWinnowing fan or winnower\n(12)\nDibbler\n(13)\nGandasa\n(14)\nPuddler\n(15)\nFertilizer seed broadcaster\n(16)\nMaize sheller\n(17)\nGround-nut dcoorticator\n(18)\nManure or seed screen\n(19)\nFlame Gun\n(20)\nSeed grader\n(21)\nHand driven chaff-cutter\n(22)\nTasla\n(23)\nTangli\n(B)\n(B)\nAnimal Driven Agricultural Implements\nAnimal Driven Agricultural Implements\n(1)\nYoke\n(2)\nPlough\n(3)\nHarrow and its following parts:-\n(i) Harrow frame\n(ii) Harrow spool\n(iii) Harrow axle\n(iv) Harrow scrappers\n(v) Harrow draw bar\n(vi) Harrow draw bar 'U'\n(vii) Harrow clamp\n(viii) Harrow handle\n(ix) Harrow clutch\n(x) Harrow pathala\n(4)\nCultivator or Triphali\n(5)\nSeed drill, fertilizer drill, seed cum fertilizer drill\n(6)\nPlanter\n(7)\nPlank or float\n(8)\nLeveller or scoop\n(9)\nRidger\n(10)\nDitcher\n(11)\nBund former\n(12)\nThrasher or Palla\n(13)\nTransplanter\n(14)\nChaff-cutter\n(15)\nPersian wheel and bucket chain or washer chain\n(16)\nCart and its following parts:-\n(i) ADV rims\n(ii) ADV axle\n(iii) Draw bar\n(iv) Hook\n(17)\nReaper\n(18)\nMower\n(19)\nSugar-cane crusher\n(20)\nCane juice boiling pan and grater\n(21)\nRoller\n(C)\n(C)\nCamel drawn cart\nCamel drawn cart\n(D)\n(D)\nTractor driven Agricultural Implements\nTractor driven Agricultural Implements\n(1)\nPlough and its following parts:-\n(i) Mould board Plough assembly\n(ii) Disc Plough covers\n(iii) Disc Plough hubs\n(iv) Disc Plough wheels\n(v) Disc Plough shoes\n(vi) Disc Plough bracket cap\n(vii) Disc Plough bracket\n(viii) Disc Plough assembly\n\t\t\t\t\tscrapper\n(ix) Disc Plough bracket scrapper\n(x) Disc Plough bracket furrow\n\t\t\t\t\twheel\n(xi) Disc Plough assembly axle\n(xii) Disc Plough spring cap\n(xiii) Disc Plough assembly\n\t\t\t\t\tspindle and dust cap\n(xiv) Disc Plough furrow wheel\n(2)\nHarrow and its following parts:-\n(i) Harrow frame\n(ii) Harrow spool\n(iii) Harrow bush\n(iv) Harrow C.I. nut and chunk nut\n(v) Harrow hub\n(vi) Harrow axle\n(vii) Harrow nipple bolt\n(viii) Harrow lock patti\n(ix) Harrow scrapper\n(x) Harrow draw bar\n(xi) Harrow draw bur \"U\"\n(xii) Harrow clamp\n(xiii) Harrow handle\n(xiv) Harrow clutch\n(xv) Harrow pantals\n(3)\nCultivators or tiller and its following parts\n(i) Tiller tyne assembly\n(ii) Tiller tyne\n(iii) Tiller spring\n(iv) Tiller shovel/phalla\n(v) Tiller Pin\n(vi) Tiller anchor pin\n(vii) Tiller toggle assembly\n(viii) Tiller Link Pin\n(ix) Tiller tyne stop\n(x) Tiller assembly tool bar\n(xi) Tiller 3 point linkage\n(xii) Tiller twist patti\n(xiii) Tiller angle bracket\n(xiv) Tiller frame front and rear\n(4)\nSeed Drill, fertilizer drill or see-cum-fertilizer drill an\n\t\t\t\t\tits following parts:-\n(i) Seed drill tyne\n(ii) Seed drill shovel/ phalla\n(iii) Seed drill grari\n(iv) Seed drill feeder (pistol)\n(v) Seed drill spout\n(vi) Seed drill hopper assembly\n(vii) Seed drill ground wheel\n(5)\nFertilizer broadcaster\n(6)\nPlanter\n(7)\nPlank or float\n(8)\nLeveller or scoop and its following parts:-\n(i) Leveller frame assembly\n(ii) Leveller blade\n(iii) Leveller main frame\n(9)\nBound former\n(10)\nRidger and its following parts:-\n(i) Ridger tyne\n(ii) Ridger shoes\n(iii) Ridger shovels/phalla\n(11)\nTrailer and its following parts:-\n(i) ADV Rims\n(ii) ADV Axles\n(iii) Trailer draw bar\n(iv) Trailer hook\n(12)\nPuddler\n(13)\nDitcher\n(14)\nCage wheel\n(15)\nSprayer, duster or sprayer-cum-duster\n(16)\nRoller\n(17)\nHoe, rotary hoe or rotovator\n(18)\nReaper or mower, harvester\n(19)\nPotato harvester or spinner\n(20)\nGroundnut digger shaker\n(21)\nTransplanter\n(E)\n(E)\nPower implements\nPower implements\n(1)\nThrasher and its following parts;-\n(i) Thrasher weight wheels\n(ii) Thrasher jail\n(iii) Thrasher sieve set\n(iv) Thrasher 'U' clamp and\n\t\t\t\t\tbeater\n(v) Thrasher rotor\n(vi) Thrasher\n(2)\nChaff cutter\n(3)\nMaizer sheller\n(4)\nGroundnut decorticator\n(5)\nSeed grader\n(6)\nWinnower\n(7)\nSeed treater\n(8)\nPower sprayer or duster\n(9)\nPoultry feed grinder and mixer\n(10)\nTransplanter\n2.\nAids and implements used by handicapped persons\n3.\nAll types of bangles excluding those made of precious metals\n4.\nAquatic feed, poultry and cattle feed including feed\n\t\t\t\t\tsupplements, grass, hay and straw\n5.\nBetel leaves\n6.\nBooks, periodicals and journals including maps, charts and\n\t\t\t\t\tglobes\n7.\nBread\n8.\nCharcoal\n9.\nCharkha, Ambar Charkaha, handlooms and handloom fabrics and\n\t\t\t\t\tGandhi Topi\n10.\nCoarse grains other than paddy, rice and wheat\n11.\nCondoms and contraceptives\n12.\nCrudely tanned leather and desi jutties made thereof\n13.\nCurd, Lassi, butter milk\n14.\nEarthen pots\n15.\nElectrical energy\n16.\nFertilizers including bio-fertilizers and organic\n\t\t\t\t\tfertilizers, gypsum, pesticides, weedicides, insecticides and\n\t\t\t\t\tfungicides\n17.\nFirewood except casurina and eucalyptus timber\n18.\nFishnet, fishnet fabrics and fish seeds.\n19.\nFresh milk, pasteurized milk and separated milk other than\n\t\t\t\t\tcovered by Entry 55 of Schedule B\n20.\nFresh plants, saplings and fresh flowers\n21.\nFresh vegetables and fruits\n22.\nGarlic and ginger\n23.\nGreen Tea\n24.\nGoods taken under customs bond for re-export after\n\t\t\t\t\tmanufacturing or otherwise.\n25.\nGur and jaggery\n26.\nHawan Samagri\n27.\nHuman blood and blood plamrna\n28.\nHusk of pulses\n29.\nIndigenous handmade musical instruments\n30.\nKhadi garments, Khadi goods and made ups\n31.\nKirpan\n32.\nKumkum, bindi, alta and sindhoor\n33.\nLiquor sold against licenses L-1A, L-2, L-2A, L-2B, L-3,\n\t\t\t\t\tL-3A,L-4,L-4A, L-5, L- 5A, L-5B, L-5C, L-9,L-12A,L-12C, L-13,\n\t\t\t\t\tL-13A, L-14, L-14A, L-14AA or/and L-14B issued under Punjab\n\t\t\t\t\tExcise Act, 1914: Provided that VAT has been paid in the State\n\t\t\t\t\tof Punjab.\n34.\nMeat, fish, prawn, and other aquatic products when not cured\n\t\t\t\t\tor frozen, eggs, livestock and animal hair\n35.\nMisri, Patasha, Fullian, Makhana and Chirbara\n36.\nNational flag\n37.\nNon-branded Atta, Maida, Suzi and Besan.\n38.\nNon-judicial stamp paper sold by Government Treasuries;\n\t\t\t\t\tpostal items like envelope and post card sold by Government;\n\t\t\t\t\trupee note, when sold to the Reserve Bank of India and cheques\n\t\t\t\t\teither in loose or book form\n39.\nOrganic manure\n40.\nPappad\n41.\nRakhi\n42.\nRaw wool and its waste\n43.\nSales made by Canteen Stores Department to serving military\n\t\t\t\t\tpersonnel and ex-servicemen directly or through unit run\n\t\t\t\t\tcanteens\n44.\nSalt of all kinds including processed and branded salts\n45.\nSeeds of all kinds except oil seeds\n46.\nSemen including frozen semen\n47.\nSilk worm laying cocoon and raw silk and its waste\n48.\nSlate and slate pencils and chalks\n49.\nSugar manufactured in the State of Punjab, levy sugar and\n\t\t\t\t\tKhandsari\n50.\nSweetmeats (Halwai goods only)\n51.\nTender green coconut\n52.\nTextile fabric including terry towels\n53.\nTobacco\n54.\nToddy, Neera and Arak\n55.\nWan\n56.\nWater other than aerated, mineral, distilled, medicinal,\n\t\t\t\t\ttonic, battery, demineralised water and water sold in sealed\n\t\t\t\t\tcontainer\n57.\nWheat bran\"\nSchedule B\n( See section 8)\nList of Goods Taxable @ 4 Per Cent\nList of Goods Taxable @ 4 Per Cent\nSerial No.\nSerial No.\nName of Commodity\nName of Commodity\n1.\nAgricultural implements other than those mentioned in\nschedule A\n2.\nAreca nut powder and betel nut\n3.\nBamboo\n4.\nBearings of all types\n5.\nBed sheets, pillow covers and other made ups\n6.\nBeedi leaves\n7.\nBeltings of all varieties and descriptions\n8.\nBicycles, tricycles, cycle rickshaws, tyres and tubes and\nparts thereof\n9.\nBiomass briquettes\n10.\nBitumen\n11.\nBone meal\n12.\nBranded atta, maida, suji and besan\n13.\nBricks of all kinds including fly ash bricks, refractory\nbricks and ashphaltic roofing earthen tiles\n14.\nBuckets made of iron and steel, aluminium, plastic or other\nmaterials excluding those made of precious materials\n15.\nCandles\n16.\nCapital goods i.e. Plant and Machinery and parts thereof but\nexcluding the goods on the sale of which a taxable person is not\nentitled for input tax credit under Sub Section 5 of Section 13\nof the Act.\n17.\nCastor oil\n18.\nCentrifugal, mono block and submersible pump sets and parts\nthereof\n19.\nClay including fireclay, fine china clay and ball clay\n20.\nCoal tar\n21.\nCoffee beans and seeds, cocoa pod and chicory\n22.\nCoir and Coir products, excluding coir mattresses\n23.\nCombs\n24.\nCommunication equipments such as, Private Branch Exchange\n(P.B.X.) and Electronic Private Automatic Branch Exchange\n(E.P.A.B.X)\n25.\nComputer stationary\n26.\nCottage cheese (Paneer)\n27.\nCotton and Cotton Waste\n28.\nCrucibles\n29.\nCups and glasses of paper and plastic\n30.\nDeclared goods as specified in Section 14 of the Central\nSales Tax Act, 1956 except those included in any other schedule.\n31.\nDrugs and medicines including vaccines, syringes and\ndressing, mediated ointments produced under drug license, light\nliquid paraffin of IP grade, medical equipments/devices and\nimplants.\n32.\nDry fruits\n33.\nEdible oils\n34.\nElectrodes\n35.\nEmbroidery or zari articles, that is to say,- imi, zari,\nkasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass\nbead and badla\n36.\nExercise books, graph books and laboratory note books\n37.\nFeeding bottles and nipples\n38.\nFerrous and non-ferrous metals and alloys; non-metals such\nas aluminium, copper, zinc and extrusions of these.\n39.\nFibres of all types and fibre waste\n40.\nFly ash\n41.\nFried and roasted grams and groundnuts\n42.\nHand pumps, spare parts and fittings thereof\n43.\nHand Tools,\n44.\nHandicrafts\n45.\nHardware of iron and steel (not enameled or plated)\n46.\nHerb, bark, dry plant, dry root, commonly known as jari\nbooti and dry flower\n47.\nHing (asafoetida)\n48.\nHoney\n49.\nHosepipes and fittings thereof\n50.\nHosiery goods\n51.\nHurricane lanterns\n52.\nHusk and bran of cereals\n53.\nIce\n54.\nImitation jewellery and synthetic gems\n55.\nIncense sticks commonly known as, agarbatti, dhupkathi or\ndhupbatti\n56.\nIndustrial cables (High voltage cables, PVC or XLPE\ninsulated wires and cables, jelly filled cables, optical fibres)\n57.\nInsulators\n58.\nIndustrial inputs and packing materials (as per list\nappended to the Schedule)\n59.\nIntangible goods of all kinds like copyright, patent and rep\nlicense\n60.\nIT products including computer, Telephones, cell phones,\nDigital Video Disk and Compact Disk, Teleprinter and Wireless\nEquipment and parts thereof.\n61.\nKattha\n62.\nKerosene lamps/lantern petromax and glass chimney\n63.\nKerosene oil sold through PDS\n64.\nKnitting wool and knitting needles\n65.\nLac and shellac\n66.\nLeaf plates and cups\n67.\nLignite\n68.\nLime, Limestone, Clinker and dolomite\n69.\nLinear alkyl benzene, L.A.B Sulphonic Acid, Alfa Olefin\nSulphonate\n70.\nMetal castings\n71.\nMilk when purchased for use in manufacture of any goods\nother than tax free goods\n72.\nMoulded plastic footwear , Hawai chappals and straps thereof\n73.\nMurmuralu, pclalu, atukulu, puffed rice and muri\n74.\nNapa Slabs (Rough flooring stones) and Shahbad stones\n75.\nNewars\n76.\nNon-mechanized boats used by fishermen for fishing\n77.\nNuts, bolts, screws , fasteners and nails\n78.\nOil cake, de-oiled cake and de-oiled rice-bran\n79.\nOil seeds\n80.\nPaddy, rice, wheat and pulses\n81.\nPaper, Paper Board and Newsprint\n82.\nPipes and pipes fittings of all varieties including G.I.\npipes, C.I. pipes, ductile pipes and PVC\n83.\nPizza bread\n84.\nPlastic footwear\n85.\nPlastic granules, plastic powder and master batches\n86.\nPrinted material including diary and calendar\n87.\nPrinting ink excluding toner and cartridges.\n88.\nProcessed fruits, vegetables including fruit jams, jelly,\npickle, fruit squash, paste, fruit drink and fruit juice\n(whether in sealed container or otherwise)\n89.\nProcessed meat poultry and fish\n90.\nPulp of bamboo, wood and paper\n91.\nRailway wagons, engines, coaches and parts thereof\n92.\nReadymade garments\n93.\nRefractory monolithic\n94.\nRenewable energy devices and spare parts\n95.\nResidues of starch manufacture and similar residues,\nbeet-pulp, bagasse and other waste of sugar manufacture, brewing\nor distilling dregs and waste whether or not in the form of\npellets excluding molasses\n96.\nRice bran\n97.\nRiver sand\n98.\nRoasted or fried grams and groundnut.\n99.\nSafety matches\n100.\nSales made to Government of India or State Government\nagainst declaration in form 'D' as provided for under the\nCentral Sales Tax Act, 1956.\n101.\nSales made to P.S.E.B. for generation, transmission and\ndistribution of electrical energy against a certificate duly\nfilled and signed by the competent authority.\n102.\nSchool Bags\n103.\nScrap, parings and waste of metals, non-metals, glass and\nplastic\n104.\nSewing machines and parts thereof\n105.\nShip and other water vessels\n106.\nSilk fabrics excluding handloom silks\n107.\nSkimmed milk powder and UHT milk\n108.\nSolvent oils other than organic solvent oil\n109.\nSpices of all varieties and forms including cumin seed,\naniseed, turmeric and dry chillies\n110.\nSpectacles, parts and components thereof, contact lens and\nlens cleaners\n111.\nSports goods includings exercise and multi gym equipments,\naccessories and parts thereof, sports apparel, football shoes\nand spikes.\n112.\nStainless steel sheets\n113.\nStarch\n114.\nSugarcane\n115.\nSulphur of all kinds, other than sublimited sulphur,\nprecipitated sulphur and colloidal sulphur\n116.\nTamarind seed and powder\n117.\nTea excluding green tea\n118.\nToys excluding electronic toys\n119.\nTractors and harvesters and attachments and parts thereof\n120.\nTransformers\n121.\nTransmission towers\n122.\nUmbrella except garden umbrella\n123.\nUnbranded bhujia and namkeen\n124.\nUnbranded washing soap\n125.\nUtensils of all kinds including pressure cookers and pans\nexcluding utensils made of precious metals\n126.\nVanaspati (Hydrogenated Vegetable Oils)\n127.\nVegetable oils including gingili oil and bran oil\n128.\nWaste paper\n129.\nWet dates and porridge\n130.\nWindmill for water pumping and for generation of electricity\n131.\nWooden crates\n132\nWriting ink\n133.\nWriting instruments, geometry boxes, colour boxes, crayons\nand pencil sharpeners\n134.\nYarn of all types, including yam waste and sewing thread\n135.\nZippers\nList of Industrial Inputs and Packing Materials\nList of Industrial Inputs and Packing Materials\n(See Entry Number 58 of Schedule-B)\n(See Entry Number 58 of Schedule-B)\nS.No.\nS.No.\nHeading No.\nHeading No.\nDescription\nDescription\n(1)\n(2)\n(3)\n1.\n1516.00.00\nAnimal (including fish) fats and oils (crude, refined or\n\t\t\t\t\tpurified).\n2.\n1518.00.40\nAnimal or vegetable fats boiled, oxidised, dehydrated,\n\t\t\t\t\tsulphurised, blown, polymerised by heat in vacuum or in inert\n\t\t\t\t\tgas or otherwise chemically modified; inedible mixtures or\n\t\t\t\t\tpreparations of fats and oils of this chapter.\n3.\n1520.00.00\nGlycerol, Crude, Glycerol Waters and Glycerol lyes.\n4.\n1521.00.00\nVegetable waxes (other than triglycerides), beeswax, other\n\t\t\t\t\tinsect waxes and spermaceti, whether or not refined or coloured;\n5.\n1522.00.00\nDegras; residues resulting from the treatment of fatty\n\t\t\t\t\tsubstances or animal or vegetable waxes.\n6.\n1702.00.00\nLiquid glucose (non medicinal).\n7.\n2102.00.00\nYeasts (Active or Inactive); other single cell\n\t\t\t\t\tmicro-organism, dead (but not including vaccines of headings\n\t\t\t\t\t3002); prepared baking powders.\n8.\n2207.20.00\nDenatured ethyl alcohol of any strength.\n9.\n2601.00.00\nIron ores and concentrates, including roasted iron pyrites\n10.\n2602.00.00\nManganese ores and concentrates, including ferruginous\n\t\t\t\t\tmanganese ores and concentrate with manganese content of 20% or\n\t\t\t\t\tmore, calculated on the dry weight.\n11.\n2603.00.00\nCopper ores and concentrates.\n12.\n2604.00.00\nNickel ores and concentrates.\n13.\n2605.00.00\nCobalt ores and concentrates.\n14.\n2606.00.00\nAluminium ores and concentrates.\n15.\n2607.00.00\nLead ores and concentrates.\n16.\n2608.00.00\nZinc ores and concentrates.\n17.\n2609.00.00\nTin ores and concentrates.\n18.\n2610.00.00\nChromium ores and concentrates.\n19.\n2611.00.00\nTungsten ores and concentrates.\n20.\n2612.00.00\nUranium or Thorium ores and concentrates.\n21.\n2613.00.00\nMolybdenum ores and concentrates.\n22.\n2614.00.00\nTitanium ores and concentrates.\n23.\n2615.00.00\nNiobium, Tantalum, Vanadium or Zirconium ores and\n\t\t\t\t\tconcentrates.\n24.\n2616.00.00\nPrecious metal ores and concentrates.\n25.\n2617.10.00\nOther ores and concentrates.\n26.\n2618.00.00\nGranulated slag (slag sand) from the manufacture of iron or\n\t\t\t\t\tsteel.\n27.\n2714.90.20\nBitumen\n28.\n2707.00.00\nOils and other products of the distillation of high\n\t\t\t\t\ttemperature coal tar; similar products in which the weight of\n\t\t\t\t\tthe aromatic constituents exceeds that of the non-aromatic\n\t\t\t\t\tconstituents\n29.\n2707.10.00\nBenzole\n30.\n2707.30.00\nXylole\n31.\n2707.40.00\nNaphthalene\n32.\n2707.60.00\nPhenols\n33.\n2707.91.00\nCreosote oils\n34.\n2710.11.90\nNaphtha (other)\n35.\n2711.11.00\nNatural Gas in Liquefied state (except LPG, Propane and\n\t\t\t\t\tButane)\n36.\n2711.14.00\nButadiene\n37.\n2711.21.00\nNatural Gas in Gaseous State other than Compressed Natural\n\t\t\t\t\tGas (used as transport fuel)\n38.\n2712.20.00\nNormal Paraffin and paraffin wax\n39.\n2707 20.00\nToluole\n40.\n2801.00.00\nFluorine, Chlorine, Bromine and Iodine.\n41.\n2802.00.00\nSulphur, sublimed or precipitated; colloidal sulphur.\n42.\n2803.00.00\nCarbon (carbon blacks and other forms of carbon not elsewhere\n\t\t\t\t\tspecified or included).\n43.\n2804.00.00\nHydrogen, rare gases and other non-metals.\n44.\n2805.00.00\nAlkali or alkaline earth metals; rare earth metals, scandium\n\t\t\t\t\tand ytrium, whether or not intermixed or inter alloyed; mercury.\n45.\n2807.00.00\nSulphuric acid and anhydrides thereof; Oleum.\n46.\n2808.00.00\nNitric acid; sulphonitric acids.\n47.\n2809.00.00\nDiphosphorus pentaoxide; phosphoric acid and polyphosphoric\n\t\t\t\t\tacids.\n48.\n2810.00.00\nOxides or boron; boric acids.\n49.\n2811.00.00\nOther inorganic acids and other inorganic oxygen compounds of\n\t\t\t\t\tnon-metals\n50.\n2812.00.00\nHalides and halide oxides of non-metals.\n51.\n2813.00.00\nSulphides of non-metals; commercial phosphorus trisulphide.\n52.\n2814.00.00\nAmmonia, anhydrous or in aqueous solution.\n53.\n2815.00.00\nSodium hydroxide (caustic soda); potassium hydroxides\n\t\t\t\t\t(caustic potash); peroxides of sodium or potassium.\n54.\n2806.00.00\nHydrogen chloride (hydrochloric acid); chlorosulphuric acid.\n55.\n2816.00.00\nHydroxide and peroxide of magnesium; oxides, hydroxides and\n\t\t\t\t\tperoxides of strontium or barium.\n56.\n2818.00.00\nArtificial corundum, whether or not chemically defined;\n\t\t\t\t\taluminium oxide; aluminium hydroxide\n57.\n2818.30.00\nAluminium hydroxides.\n58.\n2819.00.00\nChromium oxides and hydroxides.\n59.\n2820.00.00\nManganese oxides.\n60.\n2821.00.00\nIron oxides and hydroxides.\n61.\n2822.00.00\nCobalt oxides and hydroxides; commercial cobalt oxides.\n62.\n2823.00.00\nTitanium oxide.\n63.\n2825.00.00\nHydrazine and hydroxylamine and their inorganic salts; other\n\t\t\t\t\tinorganic bases; other metal oxides, hydroxides and peroxides.\n64.\n2826.00.00\nFluorides; fluorosilicates, fluoroaluminates and other\n\t\t\t\t\tcomplex fluorine salts.\n65.\n2827.00.00\nChlorides, chloride oxides and chloride hydroxides; bromides\n\t\t\t\t\tand bromide oxides; iodides and iodide oxides.\n66.\n2828.00.00\nHypochlorites; commercial calcium hypochlorite; chlorites,\n\t\t\t\t\thypobromites\n67.\n2829.00.00\nChlorates and Perchlorates; Bromates and Perbromates; Iodates\n\t\t\t\t\tand periodates.\n68.\n2830.00.00\nSulphides; Polysulphides.\n69.\n2831.00.00\nDithionites and sulphoxylates.\n70.\n2832.00.00\nSulphides; thiosulphates.\n71.\n2833.00.00\nSulphates; alums; peroxosulphates (persulphates)\n72.\n2834.00.00\nNitrites, nitrates.\n73.\n2835.00.00\nPhosphinates (hypophosphites), phosphonates (phosphites);\n\t\t\t\t\tphosphates and polyphosphates.\n74.\n2836.00.00\nCarbonates; peroxocarbonates (percarbonates); commercial\n\t\t\t\t\tammonium carbonates containing ammonium carbamate.\n75.\n2837.00.00\nCyanides, cyanide oxides and complex cyanides.\n76.\n2838.00.00\nFulminates, cyanates and thiocynates.\n77.\n2840.00.00\nBorates; Peroxoborates (perborates).\n78.\n2841.30.00\nSodium dichromate.\n79.\n2841.50.90\nPotassium dischromate.\n80.\n2844.00.00\nRadioactive chemical elements and radioactive isotopes\n\t\t\t\t\t(including the fissile chemical elements and isotopes) and their\n\t\t\t\t\tcompounds; mixtures and residues containing these products.\n81.\n2845.00.00\nIsotopes other than those of heading No. 2844: compounds,\n\t\t\t\t\tinorganic or organic of such isotopes, whether or not chemically\n\t\t\t\t\tdefined.\n82.\n2846.00.00\nCompounds, inorganic or organic, of rare earth metals of\n\t\t\t\t\tyttrium or scandium or of mixtures of these metals.\n83.\n2847.00.00\nHydrogen peroxide, whether or not solidified with urea.\n84.\n2848.00.00\nPhosphides, whether or not chemically defined, excluding\n\t\t\t\t\tferrophosphorus.\n85.\n2849.10.00\nCalcium Carbide.\n86.\n2901.00.00\nAcyclic Hydrocarbons\n87.\n2901.00.00\nPropylene, Ethylene\n88.\n2902.00.00\nCyclic Hydrocarbons.\n89.\n2903.00.00\nHalogenated derivatives of Hydrocarbons.\n90.\n2904.00.00\nSulphonated, nitrated or nitrosated derivatives of\n\t\t\t\t\thydrocarbons, whether or not halogenated.\n91.\n2905.00.00\nAcyclic alcohols and their Halogenated, Sulphonated, nitrated\n\t\t\t\t\tor nitrosated derivatives.\n92.\n2905.11.00\nMethanol\n93.\n2905.31.00\nDi–ethylene Glycol, Mono Ethylene Glycol, Tri–Ethylene\n\t\t\t\t\tGlycol, Ethylene Glycol, Heavy Ethylene Glycol\n94.\n2906.00.00\nCyclic alcohols and their halogenated, sulphonated nitrated\n\t\t\t\t\tor nitrosated derivatives.\n95.\n2907.00.00\nPhenols and its salts\n96.\n2908.00.00\nHalogenated, sulphonated, nitrated or nitrosated derivatives\n\t\t\t\t\tof phenols or phenol-alcohols.\n97.\n2909.00.00\nEthers, ether-alcohols peroxides, ether peroxides, ketone\n\t\t\t\t\tperoxides (whether or not chemically defined) and their\n\t\t\t\t\thalogenated, sulphonated, nitrated or nitrosated, derivatives.\n98.\n2910.00.00\nEpoxides, Epoxyalcohols, epoxyphenols and epoxythers, with a\n\t\t\t\t\tthree-membered ring and their halogenated, sulphonated, nitrated\n\t\t\t\t\tor nitrosated derivatives.\n99.\n2910.10.00\nEthylene Oxide\n100.\n2911.00.00\nAcetals and hemiacetals, whether or not with other oxygen\n\t\t\t\t\tfunction and their halogenated, sulphonated, nitrated or\n\t\t\t\t\tnitrosated derivatives.\n101.\n2912.00.00\nAldehyde-function compounds, Aldehydes, whether or not with\n\t\t\t\t\tother oxygen function; cyclic polymers of aldehydes;\n\t\t\t\t\tparaformaldehyde.\n102.\n2913.00.00\nHalogenated, sulphonated, nitrated or nitrosated derivatives\n\t\t\t\t\tof products of heading No. 2912.\n103.\n2915.00.00\nSaturated acyclic monocarboxylic acids and their anhydrides,\n\t\t\t\t\thalides, peroxides and peroxyacids; their halogenated,\n\t\t\t\t\tsulphonated, nitrated or nitrosated derivatives.\n104.\n2916.00.00\nUnsaturated acyclic monocarboxylic acids, cyclic\n\t\t\t\t\tmonocarboxylic acids, their anhydrides, halides, peroxides and\n\t\t\t\t\tperoxyacids; their halogenated, sulphonated, nitrated or\n\t\t\t\t\tnitrosated derivatives.\n105.\n2917.00.00\nPolycarboxylic acids, their anhydrides, halides, peroxides\n\t\t\t\t\tand peroxyacids; their halogenated sulphonated, nitrated or\n\t\t\t\t\tnitrosated derivatives.\n106.\n2917.36.00\nTerephthalic Acid and its salt\n107.\n2917.37.00\nDimethyl terephthalate.\n108.\n2918.00.00\nCarboxylic acids with additional oxygen function and their\n\t\t\t\t\tanhydrides, halides, peroxides and peroxyacids; their\n\t\t\t\t\thalogenated, sulphanated, nitrated or nitrosated derivatives.\n109.\n2919.00.00\nPhosphoric esters and their salts, including lactophosphates;\n\t\t\t\t\ttheir halogenated, sulphonated, nitrated or nitrosated\n\t\t\t\t\tderivatives.\n110.\n2920.00.00\nEsters of other inorganic acids (excluding esters of hydrogen\n\t\t\t\t\thalides) and their salts, their halogenated, sulphonated,\n\t\t\t\t\tnitrated or nitrosated derivatives.\n111.\n2921.00.00\nAmine-function compounds.\n112.\n2922.00.00\nOxygen–function amino-compounds.\n113.\n2923.00.00\nQuaternery ammonium salts and hydroxides; lecithins and other\n\t\t\t\t\tphosphominolipids.\n114.\n2924.00.00\nCarboxyamide-function compounds; amide-function compounds of\n\t\t\t\t\tcarbonic acid.\n115.\n2925.00.00\nCarboxyamide-function compounds (including saccharin and its\n\t\t\t\t\tsalts) and imine function compounds.\n116.\n2926.00.00\nNitrile-function compounds.\n117.\n2927.00.00\nDiazo, Azo-or-azoxy-compounds.\n118.\n2928.00.00\nOrganic derivatives of hydrazine or of hydroxylamine.\n119.\n2929.00.00\nCompounds with other nitrogen function.\n120.\n2930.00.00\nOrgano-sulphur compounds.\n121.\n2931.00.00\nOther organo – inorganic compounds\n122.\n2932.00.00\nHeterocyclic compounds with oxygen heteroatom(s) only.\n123.\n2933.00.00\nHeterocyclic compounds with nitrogen heteroatom(s) only.\n124.\n2934.00.00\nNucleic acids and their salts; other heterocyclic compounds.\n125.\n2935.00.00\nSulphonamides.\n126.\n2938.00.00\nGlycosides, natural or reproduced by synthesis and their\n\t\t\t\t\tsalts, ethers, esters and other derivatives.\n127.\n2939.00.00\nVegetable alkaloids, natural or reproduced by synthesis, and\n\t\t\t\t\ttheir salts, ethers, esters and other derivatives.\n128.\n2942.00.00\nOther organic compounds.\n129.\n3201.00.00\nTanning extracts of vegetable origin; tannins and their\n\t\t\t\t\tsalts, ethers, esters and other derivatives.\n130.\n3202.00.00\nSynthetic organic tanning substances; inorganic tanning\n\t\t\t\t\tsubstances; tanning preparations, whether or not containing\n\t\t\t\t\tnatural tanning substances; enzymatic preparations for\n\t\t\t\t\tpre-tanning.\n131.\n3203.00.00\nColouring matter of vegetable or animal origin (including\n\t\t\t\t\tdyeing extracts but excluding animal black), whether or not\n\t\t\t\t\tchemically defined; preparations based on colouring matter or\n\t\t\t\t\tvegetable or animal origin as specified in Note 3 to this\n\t\t\t\t\tChapter.\n132.\n3204.00.00\nSynthetic organic colouring matter, whether or not chemically\n\t\t\t\t\tdefined; preparations based on synthetic organic colouring\n\t\t\t\t\tmatter as specified in Note 3 to this Chapter; synthetic organic\n\t\t\t\t\tproducts of a kind used as fluorescent brightening agents or as\n\t\t\t\t\tluminophores, whether or not chemically defined.\n133.\n3205.00.00\nColour lakes; preparations based on colour lakes, as\n\t\t\t\t\tspecified in Note 3 to this chapter.\n134.\n3206.00.00\nOther colouring matter; preparations as specified in Note 3\n\t\t\t\t\tto this Chapter, other than those of heading 3203, 3204 or 3205\n\t\t\t\t\t; inorganic products of a kind used as luminophores, whether or\n\t\t\t\t\tnot chemically defined.\n135.\n3207.40.00\nGlass frit and other glass, in the form of powder, granules\n\t\t\t\t\tor flakes.\n136.\n3211.00.00\nPrepared driers.\n137.\n3212.00.00\nDyes, acid dyes, alizarine dyes, basic dyes.\n138.\n3215.90.00\nPrinting ink whether or not concentrated or solid.\n139.\n3302.10.10\nSynthetic flavoring essences.\n140.\n3402.00.00\nOrganic surface active agents (other than soap),\n\t\t\t\t\tsurface-active preparations, washing preparations (including\n\t\t\t\t\tauxiliary washing preparations) and cleaning preparations,\n\t\t\t\t\twhether or not containing soap, other than those of heading\n\t\t\t\t\t3401.\n141.\n3403.00.00\nLubricating preparations (including cutting-oil preparations,\n\t\t\t\t\tbold or nut release preparations, anti-rust or anti-corrosion\n\t\t\t\t\tpreparations and mould release preparations, based on\n\t\t\t\t\tlubricants) and preparations of a kind used for the oil or\n\t\t\t\t\tgrease treatment of textile materials, leather, foreskins or\n\t\t\t\t\tother materials, but excluding preparations containing, as basic\n\t\t\t\t\tconstituents, 70% or more by weight of petroleum oils or of oils\n\t\t\t\t\tobtained from bituminous minerals. - Containing petroleum\n\t\t\t\t\toils or oils obtained from bituminous minerals :\n142.\n3501.00.00\nCasein, caseinates and other Casein derivatives, casein\n\t\t\t\t\tglues.\n143.\n3503.00.30\nGlues derived from bones, hides and similar items; fish\n\t\t\t\t\tglues.\n144.\n3507.00.00\nEnzymes; prepared enzymes not elsewhere specified or\n\t\t\t\t\tincluded.\n145.\n3707.00.00\nChemical preparations for photographic uses (other than\n\t\t\t\t\tvarnishes, glues, adhesives and similar preparations); unmixed\n\t\t\t\t\tproducts for photographic uses, put up in measured portions or\n\t\t\t\t\tput up for retail sale in a form ready for use.\n146.\n3801.10.00\nArtificial graphite; colloidal or semi-colloidal graphite;\n\t\t\t\t\tpreparations based on graphite or other carbon in the form of\n\t\t\t\t\tpastes, blocks, pastes or other semi-manufacturers.\n147.\n3802.00.00\nActivated carbon, activated natural mineral products, animal\n\t\t\t\t\tblack, including spent animal black.\n148.\n3804.00.00\nResidual lyes from the manufacture of wood pulp, whether or\n\t\t\t\t\tnot concentrated, desugared or chemically treated, including\n\t\t\t\t\tlignin sulphonates, but excluding tall oil of heading No. 38.03.\n149.\n3806.00.00\nRosin and resin acids, and derivatives thereof, rosin spirit\n\t\t\t\t\tand rosin oils, run gums.\n150.\n3806.10.90\nReducers and blanket wash/roller wash used in the printing\n\t\t\t\t\tindustry (organic composite solvents and thinners not elsewhere\n\t\t\t\t\tspecified or included)\n151.\n3807.00.00\nWood tar, wood tar oils, wood creosotc, wood naphtha,\n\t\t\t\t\tvegetable pitch, brewers pitch and similar preparations based on\n\t\t\t\t\trosin, resin acids or on vegetable pitch.\n152.\n3809.00.00\nFinishing agents, dye carriers to accelerate the dyeing or\n\t\t\t\t\tfixing of due-stuffs and other products and preparations (for\n\t\t\t\t\texample, dressings and mordants). Of a kind used in textile,\n\t\t\t\t\tpaper, leather or like industries, not elsewhere specified or\n\t\t\t\t\tincluded.\n153.\n3810.00.00\nPickling preparations for metal surfaces; fluxes and other\n\t\t\t\t\tauxiliary preparations for soldering brazing or welding;\n\t\t\t\t\tsoldering brazing or welding powders and pastes consisting of\n\t\t\t\t\tmetal and other materials; preparations of a kind used as cores\n\t\t\t\t\tor coatings for welding electrodes or rods.\n154.\n3812.00.00\nPrepared rubber accelerators, compounded plasticisers for\n\t\t\t\t\trubber or plastics, not elsewhere specified or included\n\t\t\t\t\tanti-oxidising preparations and other compound stabilisers for\n\t\t\t\t\trubber or plastics.\n155.\n3815.00.00\nReaction initiators, reaction accelerators and catalytic\n\t\t\t\t\tpreparations, not elsewhere specified or included.\n156.\n3817.00.00\nMixed alkylbenzenes and mixed alkylnaphthalenes, other than\n\t\t\t\t\tthose of heading No. 2707 or 2902.\n157.\n3818.00.00\nChemical elements doped for use in electronics, in the form\n\t\t\t\t\tof discs, wafers or similar forms; chemical compounds doped for\n\t\t\t\t\tuse in electronics.\n158.\n3823.00.00\nIndustrial monocarboxylic fatty acids, acid oils from\n\t\t\t\t\trefining, industrial fatty alcohols.\n159.\n3824.90.21\nElectroplating salts\n160.\n3901.00.00\nPolymers of ethylene in primary forms\n161.\n3901.10.10\nLinear Low Density Polyethylene (LLDPE) and Low Density\n\t\t\t\t\tPolyethylene (LDPE)\n162.\n3901.10.90\nHigh Density Polyethylene (HDPE)\n163.\n3902.00.00\nPolymers of propylene in primary forms\n164.\n3903.00.00\nPolymers of styrene, in primary forms - Polystyrene:\n165.\n3904.00.00\nPolymers of vinyl chloride or of other halogenated olefins,\n\t\t\t\t\tin primary forms\n166.\n3904.00.00\nPolyvinyl Chloride (PVC)\n167.\n3905.00.00\nAcrylic polymers in primary forms.\n168.\n3907.10.00\nPolyacetals, other polyethers and epoxide resins, in primary\n\t\t\t\t\tforms, polycarbonates, alkyd resins, polyallylesters and other\n\t\t\t\t\tpolyesters, in primary forms.\n169.\n3907.00.00\nPolyethylene Terephthalate Chips\n170.\n3908.00.00\nPolyamides in primary forms.\n171.\n3909.00.00\nAmino-resins, Phenolic resins and polyurethanes in primary\n\t\t\t\t\tforms.\n172.\n3910.00.00\nSilicones in primary forms.\n173.\n3911.00.00\nPetroleum resins, coumarone-indene resins, polyterpenes,\n\t\t\t\t\tpolysuophides, polysulphones and other products specified in\n\t\t\t\t\tNote 3 to this Chapter, not elsewhere specified or included in\n\t\t\t\t\tprimary forms.\n174.\n3912.00.00\nCellulose and its chemical derivatives, and cellulose others,\n\t\t\t\t\tnot elsewhere specified or included in primary forms.\n175.\n3913.00.00\nNatural polymers (for example, alginic acid) and modified\n\t\t\t\t\tnatural polymers (for example, hardened proteins, chemical\n\t\t\t\t\tderivatives of natural rubber), not elsewhere specified or\n\t\t\t\t\tincluded, in primary forms.\n176.\n3914.00.00\nIn-exchangers based on polymers of heading Nos. 3901 to 4913.\n\t\t\t\t\tin primary forms.\n177.\n3917.22.00\nPolymers of propylene or of other olefins, in primary forms.\n178.\n3918.10.00\nPolymers of vinyl chloride or of other halogenated olefins,\n\t\t\t\t\tin primary forms\n179.\n3919.00.00\nSelf-adhesive plates, sheets, film foil, tape, strip and\n\t\t\t\t\tother flat shapes, of plastic, whether or not in rolls.\n180.\n3920.00.00\nFlexible plain films.\n181.\n3923.00.00\nArticles for the packing of goods, of plastics; namely boxes,\n\t\t\t\t\tcases, crates, containers, carboys, bottles, jerry cans and\n\t\t\t\t\ttheir stoppers, lids, caps of plastics (but not including\n\t\t\t\t\tinsulated ware).\n182.\n3923.00.00\nStoppers, caps and lids (including crown corks, screw caps\n\t\t\t\t\tand pouring stoppers) capsules for bottles, threaded bungs, bung\n\t\t\t\t\tcovers, seals and other packing accessories of base metal.\n183.\n4001.00.00\nNatural Rubber, balata, gutta percha, Guayule, chicle and\n\t\t\t\t\tsimilar natural gums, in primary forms or in plates, sheets or\n\t\t\t\t\tstrips.\n184.\n4002.00.00\nSynthetic rubber and factice derived from oils in primary\n\t\t\t\t\tforms or in plates, sheets or strip; mixtures of any product of\n\t\t\t\t\theading No. 4001 with any product of this heading, in primary\n\t\t\t\t\tforms or in plates, sheets or strip.\n185.\n4003.00.00\nReclaimed rubber in primary forms or in plates, sheets or\n\t\t\t\t\tstrip.\n186.\n4005.00.00\nCompounded rubber, unvulcanised, in primary forms or in\n\t\t\t\t\tplates, sheets or strip, other than the forms and articles of\n\t\t\t\t\tunvulcanised rubber described in heading No. 4006.\n187.\n4408.00.00\nVeneer\n188.\n4701.00.00\nMechanical wood pulp\n189.\n4702.00.00\nChemical wood pulp, semi-chemical wood pulp and pulps of\n\t\t\t\t\tother fibrous cellulosic materials.\n190.\n4819.00.00\nCartons (including flattened or folded cartons). Boxes\n\t\t\t\t\t(including flattened or folded boxes) cases, bags and other\n\t\t\t\t\tpacking containers of paper, paperboard, whether in assembled or\n\t\t\t\t\tunassembled condition.\n191.\n4821.00.00\nPaper printed labels and paperboard printed labels.\n192.\n4823.12.00\nPaper self adhesive tape and printed wrappers used for\n\t\t\t\t\tpacking.\n193.\n5402.00.00\nSynthetic filament yarn (Partially Oriented Yarn, Polyester\n\t\t\t\t\tTexturised Yarn)\n194.\n5505.10.00\nWaste (including nolls, yarn waste and garneted stock) of\n\t\t\t\t\tman-made fibres.\n195.\n6305.10.00\nSacks and bags of a kind used for the packing of goods, of\n\t\t\t\t\tjute or of other textile based fibres of heading No. 5303.\n196.\n7010.90.00\nCarboys, bottles, jars, phials of glass, of a kind used for\n\t\t\t\t\tthe packing of goods; stoppers, lids and other closures of\n\t\t\t\t\tglass.\n197.\n7601.20.00\nAluminium its alloys and products (except extrusions)\n198.\n7604.29.10\nAluminium conductor steel reinforced (ACSR)\n199.\nAcid slurry.\n200.\nActivated Carbon\n201.\nAdditives, Salts, Steppers, Passivations, Intermediates and\n\t\t\t\t\tother chemicals used in Various types of Electroplating such as\n\t\t\t\t\tNickel, Zinc, Copper, Satin Nickel, Chrome Brass, Silver, Gold,\n\t\t\t\t\tAluminium, Lead Tin, Tin Cobalt, etc.\n202.\nAll packing material including plastic containers, tin\n\t\t\t\t\tcontainers and glass containers.\n203.\nAmino Hardener, Epoxy Hardener, Accelater, Epoxy Resins,\n\t\t\t\t\tEpoxy Hardener UF Resin\n204.\nBasic chromium sulphate, sodium bi-chromate; bleach liquid.\n205.\nBone sinews.\n206.\nBones (burnt)\n207.\nBones (crushed)\n208.\nBoric Acid and Borax Powder.\n209.\nBrackets of bearings.\n210.\nButtons, Elastic, Zip Paper Foam\n211.\nCaustic and Soda Ash.\n212.\nCP accessories.\n213.\nDegreasing, Preparations,Wetting Agents Penetrators.\n214.\nEmery Powders, Animal Glue, Leather Wheels, Lustre (Polishing\n\t\t\t\t\tComposition) Cotton Buffs, Namda, Flap Wheels and all types of\n\t\t\t\t\tpolishing materials and steel wire brush.\n215.\nEthylene Diamine Tetra Acetic Acid, Nitrillo Triacetric Acid\n\t\t\t\t\tand their Derivatives. (Other organic–inorganic compounds)\n216.\nHand tools.\n217.\nHosiery knitting needles.\n218.\nMaize starch, glucose ‘D’, maize gluten, maize\n\t\t\t\t\tgerm & oil.\n219.\nMotor stampings.\n220.\nNickel Sulphate, Nickel Chloride, Nickel Carbonate, Chromic\n\t\t\t\t\tAcid, Chrome Salt and other Acids etc.\n221.\nNitrocellulose Lacquers in Aqueous and Non-Aqueous Medium\n222.\nNonferrous metals like Copper, Zinc, Nickel, tin, Manganese\n\t\t\t\t\tSilicon, Aluminium, Lead Amode.\n223.\nNuts and Bolts, screws and fasteners.\n224.\nOrganic Composite Solvents / Thinners\n225.\nPaper Cones and Paper Pipes\n226.\nPolyester Staple Fibre waste.\n227.\nPolyester Staple Fibre, Polyester Staple Fibre Fill and\n\t\t\t\t\tAcrylic Fibre.\n228.\nPower Coating, Stoving Enamels, Stoving Enamels, Stoving\n\t\t\t\t\tPrimers and Stoving Thinners.\n229.\nPrepared Liquid Pigments and Dye Solutions\n230.\nPulley.\n231.\nRetarders used in the printing Industry\n232.\nSodium Acetate, Sodium Sulphate, Hydrogen Peroxide.\n233.\nSodium Bi Sulphate and Sodium Meta Bi Sulphate\n234.\nSodium Nitrite, Sodium Nitrate, Potassium Nitrate.\n235.\nSodium Silicate\n236.\nSodium Sulphide\n237.\nTurpentine Oil\n238.\nWool tops, Acrylic tops, Viscose tops, Nylon tops and blended\n\t\t\t\t\ttops.\n239.\nZinc Oxide\nSchedule C\n(See section 8)\nList of Goods Taxable @ 1 Per Cent\nList of Goods Taxable @ 1 Per Cent\nSerial No.\nSerial No.\nName of the Commodity\nName of the Commodity\nRate of Tax\nRate of Tax\n1.\nBullions\n2.\nGold, silver and Platinum ornaments\n3.\nNoble metals and ornaments\n4.\nPrecious Stones\nSchedule D\n( See section 8)\nList of Goods Taxable @ 20 Per Cent\nList of Goods Taxable @ 20 Per Cent\nSerial No.\nSerial No.\nName of the Commodity\nName of the Commodity\n1.\nAviation Turbine Fuel\nSchedule E\n( See section 8)\nList of Goods Taxable at Special Rates\nList of Goods Taxable at Special Rates\nSerial No.\nSerial No.\nName of the Commodity\nName of the Commodity\nRate of tax\nRate of tax\n1.\nDiesel\n8.8 percent\n2.\nLiquor\n22 percent\n3.\nLotteries\n30 Percent\n4.\nPetrol\n27.5 percent\nSchedule F\n(See section 8)\nList of Goods Taxable @ 12.5 Per Cent\nList of Goods Taxable @ 12.5 Per Cent\nGoods not mentioned in any other Schedule\nSchedule H\n(See section - 19)\n(i) Paddy\n(ii) Wheat\n(iii) Cotton\n(iv) Sugar-cane\n(v) Milk, when purchased for use in manufacture of any goods other than tax free goods.\nSchedule-II\n(See section - 18)\n(i) UNDP\n(ii) UNESCO\n(iii) UNFPA\n(iv) UNHCR\n(v) UNICEF\n(vi) UNIDO\n(vii) UNIFEM\n(viii) WFAO\n(ix) WHO\n(x) ILO",
"footnote": "",
"is_definition": false,
"sort_order": 93
}
],
"metadata": {
"Act ID": "chd001",
"Act Number": "Punjab Act No. 8 of 2005",
"Enactment Date": "",
"Act Year": "2005",
"Short Title": "The Punjab Value Added Tax Act, 2005",
"Type": "UNION_TERRITORY",
"Location": "Chandigarh"
},
"updated_at": "2026-09-29 21:55:22"
}