| Sr.No |
Description of goods |
Circumstances and restriction |
Extent of admissibility of input tax |
| 1 |
2 |
3 |
4 |
| 1. |
Petroleum products and natural gas |
(i) When used as fuel;
(ii) When exported out of state
|
Nil |
| 2. |
Capital goods |
(i) When intended to be used mainly in the manufacture of exempted goods or in the telecommunication network or mining or the generation and distribution of electric energy or other form of power; or
(ii) When forming part of gross block on the date of cancellation of the registration certificate.
|
Nil |
| 3(a) |
All goods except those mentioned at serial number 1 & 2 |
(i) When used in the telecommunications network, in mining, or in the generation and distribution of electricity or other form of power;
(ii) When exported out of the State or disposed of otherwise than by the sale;
(iii) When used in the manufacture or packing of exempted goods except when such goods are sold in the course of export of goods out of the territory of India;
(iv) When used in the manufacture or packing of taxable goods which are exported out of the State or disposed of otherwise than by the sale:
(v) When left in stock, whether in the form purchase or manufactured or processed form, on the date of cancellation of the registration certificate;
(vi) When sold by Canteen Store Department.
|
Nil |
| 3(b) |
All goods except goods falling in Schedule „C? appended to the Haryana Value Added Tax Act, 2003 and goods of special importance mentioned in section 14 of the Central Sales Tax Act, 1956. |
when the goods are sold as such in the course of inter-state trade or commerce |
Input Tax to the extent of the amount of tax actually paid on the purchase of such goods in the State under the Act or tax payable on sale of such goods under the Central Sales Tax Act, 1956, whichever is lower. |
| 3(c) |
All goods |
when the goods are sold at a sale price lower than the purchase price. |
To the extent of output tax liability, if any, on the sale of such goods |
| 4. |
Liquor as defined in the Punjab Excise Act, 1914 (1of 1914) |
When sold inthe State by the Bar licensees (Licenses L-4/L-5/L-12/L-12G/L-10E). |
Nil |