The Income-Tax Act, 1961
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 |
21.03 |
15135 to 15137 and 15139 |
|
|
(a) Sauces, ketchup, etc. |
2202.40 |
|
|
| (b) Fruit juices and fruit pulp |
20.01 |
|
|
| (c) Jams, jellies, vegetable juices, puree, pickles, etc. |
|
|
|
| (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 byproducts |
- |
- |
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 rope-ways - |
- |
55101 |
|
| 16. |
Industrial gases (based on atmospheric fraction) |
|
|
|
| 17. |
Handicrafts |
|
|
|
| 18. |
Non-timber forest product-based industries.] |
|
|
|
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