Value-Added Tax Act, 1972
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THIRD SCHEDULE | ||
Sections 11 (1) (a) (1) (a). | ||
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PART I Goods Chargeable at the Rate of 5.26 per cent. | ||
(i) Animal medicine and feeding stuff other than— | ||
(a) medicine or feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets, and | ||
(b) feeding stuff of a kind specified in paragraph (vii) of the Second Schedule; | ||
(ii) animal and vegetable produce in an unprocessed state, such as wool, horsehair, bristles, feathers, hides, skins, carcases, roots, plants and cereals; | ||
(iii) fertiliser other than fertiliser of a kind specified in paragraph (viii) of the Second Schedule; | ||
(iv) live animals; | ||
(v) machinery, plant or equipment of a kind commonly used by farmers or fishermen in the State for the purposes of their occupation and not commonly used for any other purpose; | ||
(vi) seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes of a kind used for sowing; | ||
(vii) printed books and booklets; | ||
(viii) newspapers and periodicals; | ||
(ix) maps, atlases and globes; | ||
(x) materials commonly used in the construction of buildings (including haybarns, harbours, bridges and roads) being— | ||
(a) blocks, beams, piles, pillars, posts, slabs, lintels, cills and members of concrete, whether reinforced or not, | ||
(b) cement, concrete, lime, mortar, plaster, stone and bricks, | ||
(c) dampcourse felts and other materials normally supplied as dampcourses, | ||
(d) earth, sand and gravel, | ||
(e) floor and wall tiles of concrete or clay, | ||
(f) flue liners and chimney pots, | ||
(g) glass in the sheet, but not including mirrors, | ||
(h) insulation material in the form of sheets, slabs or rolls, | ||
(i) nails, screws, bolts, nuts, hinges, locks, fasteners and fittings for doors, windows and tubing, | ||
(j) paint and distemper, | ||
(k) plaster board, | ||
(l) polyethylene film of a kind commonly used by builders or farmers for the purposes of their occupation, | ||
(m) roofing felts and semi-solid substances used as a substitute for roofing felts, | ||
(n) roofing tiles, including ridge and hip tiles and slates, | ||
(o) sheets of metal or of other material, other than glass, not further worked than painted, sprayed or similarly finished, | ||
(p) steel or aluminium in the form of angles, tees, joists, channels, bars, wire, extrusions or plate, not further worked than galvanised, sprayed, or similarly finished, | ||
(q) tar, asphalt, bitumen and pitch, | ||
(r) timber, including plywood, blockboard, laminated wood, reconstituted wood and wood veneer sold in the form of planks, sheets or beams and not further worked than sawn lengthwise, planed, moulded, tongued, grooved or v-sheeted, | ||
(s) tubing and gutters of metal, clay, cement, rubber, plastic or similar material of a kind normally supplied for structural purposes or for use as a conduit for cable, liquids, steam, gases or sewage; | ||
(xi) clothing, excluding handkerchiefs; | ||
(xii) fabrics, yarn and thread of a kind normally used in the manufacture of clothing, including elastics, tape and padding materials in the form supplied for the manufacture of clothing; | ||
(xiii) sole and upper leather of a kind supplied for the manufacture and repair of footwear, and also soles, heels and insoles of any material; | ||
(xiv) calculating machines, accounting machines, cash registers, postage franking machines and similar machines incorporating a calculating device, automatic data processing machines and units thereof, magnetic and optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, parts suitable for use solely or principally with any of the machines specified in this paragraph; | ||
(xv) food and drink for human consumption; | ||
(xvi) medicines for human use excluding goods which are, or are described or marketed as, soaps, shampoos, detergents, bleaches, germicides, insecticides, antiseptics or disinfectants; | ||
(xvii) medical equipment and appliances being— | ||
(a) apparatus based on the use of x-rays or of the radiations from radio-active substances (including radiography and radiotherapy apparatus), | ||
(b) furniture designed exclusively for medical, dental, surgical, or veterinary use (for example, operating tables and hospital beds with mechanical fittings), | ||
(c) invalid carriages, and other vehicles of a kind designed for use by invalids or infirm persons, | ||
(d) mechano-therapy appliances, massage apparatus, oxygen therapy apparatus, artificial respiration and similar apparatus and breathing appliances, excluding articles of a kind not designed exclusively for medical use, | ||
(e) medical, dental, surgical and veterinary instruments and appliances of a kind used solely in professional practice either to make a diagnosis or to prevent or treat an illness or to operate, | ||
(f) orthopaedic appliances, surgical belts, trusses and the like; artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids, splints and other fracture appliances, | ||
(g) parts or accessories suitable for use solely or principally with any of the goods in the foregoing subparagraphs of this paragraph, | ||
(h) diagnostic reagents, | ||
(i) x-ray film, and opacifying preparations for x-ray examinations, | ||
(j) wadding, gauze, bandages and similar goods (for example, dressings, adhesive plasters, poultices) and surgical sutures; | ||
(xviii) railway rolling stock and parts thereof; railway and tramway track fixtures; traffic signalling equipment (including fog signals), railway and tramway track construction material of iron or steel including rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish plates, chairs, chair wedges, sole plates, rail chips, bedplates and ties; | ||
(xix) mechanically propelled road vehicles, other than vehicles of a kind specified in the Fourth Schedule; | ||
(xx) trailers, excluding caravans, mobile homes and trailer tents; | ||
(xxi) ships, boats or other vessels other than— | ||
(a) ships, boats or other vessels designed and constructed for the conveyance of passengers and not exceeding one hundred tons gross, and | ||
(b) sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats; | ||
(xxii) tobacco; | ||
(xxiii) fuel; | ||
(xxiv) hydrocarbon oils (including greases); | ||
(xxv) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds; | ||
(xxvi) spare parts for goods of a kind specified in paragraphs (v) and (xx) and for mechanically propelled road vehicles, bicycles and boats; | ||
(xxvii) bodies and chassis designed for mechanically propelled road vehicles other than for motor vehicles of a kind specified in the Fourth Schedule; | ||
(xxviii) second-hand movable goods, other than goods of a kind specified in the Fourth Schedule; | ||
(xxix) immovable goods; | ||
(xxx) chemicals which are specifically designated for use in agriculture, being seed dressings, herbicides, fungicides, insecticides, rodenticides, verminicides, soil sterilants, growth regulators, disinfectants or dairy detergents, but excluding chemicals which are packaged, sold or otherwise designated for human or domestic use; | ||
(xxxi) goods (other than hand tools) of any of the following descriptions, namely: | ||
(a) lifting, handling, loading or unloading machinery (for example, lifts, hoists, winches, transporter cranes, jacks and pulley tackle), | ||
(b) excavating, levelling, boring and extracting machinery for earth, minerals or ores (for example, bulldozers, mechanical shovels, excavators, scrapers, levellers and turf cutters), | ||
(c) machines designed, constructed and intended for use in spreading or finishing asphalt, bitumen, tar, tarmacadam or concrete, | ||
(d) works trucks that are mechanically propelled and are of the kind used in factories or warehouses for transport or handling of goods over short distances, and | ||
(e) equipment and parts that are specially designed for use with any of the goods specified in subparagraphs (a) to (d) and are of a kind not normally used for any other purpose. | ||
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PART II Services Chargeable at the Rate of 5.26 per cent. | ||
(i) Services other than the promotion of dances and the hiring or letting of goods; | ||
(ii) the hiring (in this paragraph referred to as the current hiring) to a person of— | ||
(a) goods of any kind specified in subparagraph (a) or (b) of paragraph (xxi) of Part I, or | ||
(b) a caravan, mobile home or trailer tent, | ||
under a contract, other than a contract of a kind referred to in section 3 (1) (b) for any term or part of a term which when added to the term of any such hiring (whether of the same goods or of other goods of the same kind) to the same person, during the period of 12 months ending on the date of the commencement of the current hiring does not exceed 5 weeks; | ||
(iii) the hiring of goods of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate of 5·26 per cent.; | ||
(iv) the hiring of goods of a kind specified in the Fourth Schedule; | ||
(v) the hiring of cinematograph films; | ||
(vi) the letting of immovable goods. |