Vats Tax Consultant

Friday, 21 January 2022

Fourteenth Schedule, Income-tax Act, 1961-2021

THE FOURTEENTH SCHEDULE

[See section 80-IC(2)]

LIST OF ARTICLES OR THINGS OR OPERATIONS

PART A

FOR THE NORTH-EASTERN STATES

1. Fruit and Vegetable Processing industries manufacturing or producing—

(i) Canned or bottled products;

(ii) Aseptic packaged products;

(iii) Frozen products;

(iv) De-hydrated products;

(v) Oleoresins.

2. Meat and Poultry Product industries manufacturing or producing—

(i) Meat Products (buffalo, sheep, goat and pork);

(ii) Poultry production;

(iii) Egg Powder Plant.

3. Cereal Based Product industries manufacturing or producing—

(i) Maize Milling including starch and its derivatives;

(ii) Bread, Biscuits, Breakfast Cereal.

4. Food and Beverage industries manufacturing or producing—

(i) Snacks;

(ii) Non-alcoholic beverages;

(iii) Confectionery including chocolate;

(iv) Pasta products;

(v) Processed spices, etc.;

(vi) Processed pulses;

(vii) Tapioca products.

5. Milk and milk based product industries manufacturing or producing—

(i) Milk powder;

(ii) Cheese;

(iii) Butter/ghee;

(iv) Infant food;

(v) Weaning food;

(vi) Malted milk food.

6. Food packaging industry.

7. Paper products industry.

8. Jute and mesta products industry.

9. Cattle or poultry or fishery feed products industry.

10. Edible Oil processing or vanaspati industry.

11. Processing of essential oils and fragrances industry.

12. Processing and raising of plantation crops—tea, rubber, coffee, coconuts, etc.

13. Gas based Intermediate Products Industry manufacturing or producing—

(i) Gas exploration and production;

(ii) Gas distribution and bottling;

(iii) Power generation;

(iv) Plastics;

(v) Yarn raw materials;

(vi) Fertilizers;

(vii) Methanol;

(viii) Formaldehyde and FR resin melamine and MF resin;

(ix) Methylamine, Hexamethylene tetramine, Ammonium bi-carbonate;

(x) Nitric Acid and Ammonium Nitrate;

(xi) Carbon black;

(xii) Polymer chips.

14. Agro forestry based industry.

15. Horticulture industry.

16. Mineral based industry.

17. Floriculture industry.

18. Agro-based industry.

PART B

FOR THE STATE OF SIKKIM

S. No.	Activity or article or thing or operation
1.	Eco-Tourism including Hotels, Resorts, Spa, Amusement Parks and Ropeways.
2.	Handicrafts and handlooms.
3.	Wool and silk reeling, weaving and processing, printing, etc.
4.	Floriculture.
5.	Precision Engineering including watch making.
6.	Electronics including computronics hardware and software and Information Technology (IT) related industries.
7.	Food processing including Agro-based industries. Processing, preservation and packaging of fruits and vegetables (excluding conventional grinding/extraction units).
8.	Medicinal and aromatic Herbs—Plantation and Processing.
9.	Raising and processing of plantation crops, i.e., tea, oranges and carda-mom.
10.	Mineral based industry.
11.	Pharma products.
12.	Honey.
13.	Biotechnology.

PART C

FOR THE STATE OF HIMACHAL PRADESH AND THE STATE OF UTTARANCHAL

S. No.	Activity or article or thing or operation	4/6 digit excise classification	Sub-class under NIC classification on 1998	ITC(HS) classification 4/6 digit
1.	Floriculture	-	-	0603 or 060120 or 06029020 or 06024000
2.	Medicinal herbs and aromatic herbs, etc., processing	-	-
3.	Honey	-	-	040900
4.	Horticulture and agro-based industries such as
(a)	Sauces, ketchup, etc.	21.03	15135 to 15137 and 15139
(b)	Fruit juices and fruit pulp	2202.40
(c)	Jams, jellies, vegetable juices, puree, pickles, etc.	20.01
(d)	Preserved fruits and vegetables
(e)	Processing of fresh fruits and vegetables including packaging
(f)	Processing, preservation, packaging of mushrooms
5.	Food Processing Industry excluding those included in the Thirteenth Schedule	19.01 to 19.04
6.	Sugar and its by-products	-	-	17019100
7.	Silk and silk products	50.04 50.05	17116
8.	Wool and wool products	51.01 to 51.12	17117
9.	Woven fabrics (Excisable garments)	-	-	6101 to 6117
10.	Sports goods and articles and equipment for general physical exercise and equipment for adventure sports/activities, tourism (to be specified, by notification, by the Central Government)	9506.00
11.	Paper and paper products excluding those in the Thirteenth Schedule (as per excise classification)
12.	Pharma products	30.03 to 30.05
13.	Information and Communication Technology Industry, Computer hardware, Call Centres	84.71	30006/7
14.	Bottling of mineral water	2201
15.	Eco-tourism including hotels, resorts, spa, entertainment/amusement parks and ropeways	-	55101
16.	Industrial gases (based on atmospheric fraction)
17.	Handicrafts
18.	Non-timber forest product-based industries.

Thirteenth Schedule, Income-tax Act, 1961-2021

THE THIRTEENTH SCHEDULE

[See sections 80-IB(4) and 80-IC(2)]

LIST OF ARTICLES OR THINGS

PART A

FOR THE STATE OF SIKKIM

S. No.	Article or thing
1.	Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.)
2.	Aerated branded beverages
3.	Pollution-causing paper and paper products

PART B

FOR THE STATE OF HIMACHAL PRADESH AND THE STATE OF UTTARANCHAL

S. No.	Activity or article or thing	Excise classification	Sub-class under National Industrial Classification (NIC), 1998
1.	Tobacco and tobacco products including cigarettes and pan masala	24.01 to 24.04 and 21.06	1600
2.	Thermal Power Plant (coal/oil based)		40102 or 40103
3.	Coal washeries/dry coal processing
4.	Inorganic Chemicals excluding medicinal grade oxygen (2804.11), medicinal grade hydrogen peroxide (2847.11), compressed air (2851.30)	Chapter 28
5.	Organic chemicals excluding Provitamins/vitamins, Hormones (29.36), Glycosides (29.39), sugars (29.40)	Chapter 29	24117
6.	Tanning and dyeing extracts, tannins and their derivatives, dyes, colours, paints and varnishes; putty, fillers and other mastics; inks	Chapter 32	24113 or 24114
7.	Marble and mineral substances not classified elsewhere	25.04 25.05	14106 or 14107
8.	Flour mills/rice mills	11.01	15311
9.	Foundries using coal
10.	Minerals fuels, mineral oils and products of their distillation; bituminous substances : mineral waxes	Chapter 27
11.	Synthetic rubber products	40.02	24131
12.	Cement clinkers and asbestos, raw including fibre	2502.10, 2503.00
13.	Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders, etc.)	36.01 to 36.06	24292
14.	Mineral or chemical fertilizers	31.02 to 31.05	2412
15.	Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation)	3808.10	24211 or 24219
16.	Fibre glass and articles thereof	70.14	26102
17.	Manufacture of pulp—wood pulp, mechanical or chemical (including dissolving pulp)	47.01	21011
18.	Branded aerated water/soft drinks (non-fruit based)	2201.20, 2202.20	15541 or 15542
19.	Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp)	4701.00
	Newsprint in rolls or sheets	4801.00
	Writing or printing paper for printing of educational textbooks	4802.10
	Paper or paperboard, in the manufacture of which—	4802.20
(a)	the principal process of lifting the pulp is done by hand; and
(b)	if power driven sheet forming equipment is used, the Cylinder Mould VAT does not exceeds 40 inches
	Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	4802.30
	Others	4802.90
	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled embossed, perforated, surfact-coloured, surface decorated or printed, in rolls of a width exceeding 36 cms. or in rectangular (including square) sheets with at least one side exceeding 36 cms. in unfolded state.	4803.00
	Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun	4804.10
	Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural produce	4804.20
	Others	4804.90
	Other uncoated paper and paperboard, in roll or sheets, not further worked or processed than as specified in Note 2 to this Chapter.	4805.00
	Grease-proof paper	4806.10
	Glassine and other glazed transparent or translucent paper	4806.20
	Others	4806.90
	Straw Board, in the manufacture of which sun-drying process has been employed.	4807.91
	Straw paper and other straw board, whether or not covered with paper other than straw paper.	4807.92
	Other	4807.99
	Carbon or similar copying papers	4809.10
	Self-copy paper	4809.20
	Others	4809.90
	Paper and paperboard of a kind used for writing, printing or other graphic purposes.	4810.10
	Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes.	4810.20
	Other paper and paperboard	4810.90
	Tarred, bituminized or asphalted paper and paperboard.	4811.10
	Gummed or adhesive paper and paper-board	4811.20
	Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives).
	Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates.	4811.31
	Others	4811.39
	Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol.	4811.40
	Other	4811.90
	Cigarette paper, whether or not cut to size or in the form of booklets or tubes.	4813.00.
20.	Plastics and articles thereof	39.09 to 39.15

PART C

FOR THE STATE OF JAMMU AND KASHMIR

S. No.	Article or thing
1.	Cigarettes/cigars of tobacco, manufactured tobacco and substitutes
2.	Distilled/brewed alcoholic drinks
3.	Aerated branded beverages and their concentrates.

Twelfth Schedule, Income-tax Act, 1961-2021

THE TWELFTH SCHEDULE

[See section 80HHC(2)(b)(ii)]

PROCESSED MINERALS AND ORES

(i) Pulverised or micronised—barytes, calcite, steatite, pyrophyllite, wollastonite, zircon, bentonite, red or yellow oxide, red or yellow ochre, talc, quartz, feldspar, silica powder, garnet, sillimanite, fire clay, ball clay, manganese dioxide ore.

(ii) Processed or activated—bentonite, diatomaceous earth, fullers earth.

(iii) Processed—kaolin (china clay), whiting, calcium carbonate.

(iv) Beneficiated-chromite, fluorspar, graphite, vermiculite, ilmenite, brown ilmenite (lencoxene) rutile, monazite and other mineral concentrates.

(v) Mica blocks, mica splittings, mica condenser films, mica powder, micanite, silvered mica, punched mica, mica paper, mica tapes, mica flakes.

(vi) Exfoliated-vermiculite, calcined kyanite, magnesite, calcined magnesite, calcined alumina.

(vii) Sized iron ore processed by mechanical screening or crushing and screening through dry process or mechanical crushing, screening, washing and classification through wet process.

(viii) Iron ore concentrates processed through crushing, grinding or magnetic separation.

(ix) Agglomerated iron ore.

(x) Cut and polished minerals and rocks including cut and polished granite.

Explanation.—For the purposes of this Schedule, "processed", in relation to any mineral or ore, means—

(a) dressing through mechanical means to obtain concentrates after removal of gangue and unwanted deleterious substances or through other means without altering the mineralogical identity;

(b) pulverisation, calcination or micronisation;

(d) cutting and polishing;

(e) washing and levigation;

(f) benefication by mechanical crushing and screening through dry process;

(g) sizing by crushing, screening, washing and classification through wet process;

(h) other upgrading techniques such as removal of impurities through chemical treatment, refining by gravity separation, bleaching, floata-tion or filtration.

Eleventh Schedule, Income-tax Act, 1961-2021

THE ELEVENTH SCHEDULE

[See section 32A, section 32AB, section 80CC(3)(a)(i), section 80-I(2), section 80J(4) and section 88A(3)(a)(i)]

LIST OF ARTICLES OR THINGS

1. Beer, wine and other alcoholic spirits.

2. Tobacco and tobacco preparations, such as, cigars and cheroots, cigarettes, biris, smoking mixtures for pipes and cigarettes, chewing tobacco and snuff.

3. Cosmetics and toilet preparations.

4. Tooth paste, dental cream, tooth powder and soap.

5. Aerated waters in the manufacture of which blended flavouring concentrates in any form are used.

Explanation.—"Blended flavouring concentrates" shall include, and shall be deemed always to have included, synthetic essences in any form.

6. Confectionery and chocolates.

7. Gramophones, including record-players and gramophone records.

8. [***]

9. Projectors.

10. Photographic apparatus and goods.

11-21. [***]

22. Office machines and apparatus such as typewriters, calculating machines, cash registering machines, cheque writing machines, intercom machines and teleprinters.

Explanation.—The expression "office machines and apparatus" includes all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work and for data processing (not being computers within the meaning of section 32AB).

23. Steel furniture, whether made partly or wholly of steel.

24. Safes, strong boxes, cash and deed boxes and strong room doors.

25. Latex foam sponge and polyurethane foam.

26. [***]

27. Crown corks, or other fittings of cork, rubber, polyethylene or any other material.

28. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material.

29. [***]

Tenth Schedule, Income-tax Act, 1961-2021

THE TENTH SCHEDULE

[See section 3(5)]

[Omitted by the Finance Act, 1999, w.e.f. 1-4-2000.]

Ninth Schedule, Income-tax Act, 1961-2021

THE NINTH SCHEDULE

[Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988. Original Ninth Schedule was inserted by the Direct Taxes (Amendment) Act, 1974, w.e.f. 1-4-1975.]

Eighth Schedule, Income-tax Act, 1961-2021

THE EIGHTH SCHEDULE

[See section 80-IA(2)(iv)(b)]

LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES

(1) Arunachal Pradesh

(2) Assam

(3) Goa

(4) Himachal Pradesh

(5) Jammu and Kashmir

(6) Manipur

(7) Meghalaya

(8) Mizoram

(9) Nagaland

(10) Sikkim

(11) Tripura

(12) Andaman and Nicobar Islands

(13) Dadra and Nagar Haveli

(14) Daman and Diu

(15) Lakshadweep

(16) Pondicherry.