| SCHEDULE IV |
|
|
|
| [See section 4] |
|
|
|
| Goods Taxable at 5.5 % |
|
|
| S.No |
Description of Goods |
Rate of Tax % |
Conditions if any |
| 1 |
2 |
3 |
4. |
| 1. |
Agricultural implements other than mentioned in Schedule-I |
5.5 |
|
| 2 |
** Deleted |
|
|
| 3 |
All intangible goods like copyright, patent,REP license etc |
5.5 |
|
| 4 |
All kinds of bricks "excluding kiln bricks,but" including fly ash bricks, refractory and refractory monolithic |
5.5 |
( Amended on 31.12.2010 (w.e.f. 01.01.2011) |
| 5 |
All metal castings and manhole covers made of cast iron castings |
5.5 |
|
| 6 |
All types of Yarn other than polyester filament yarn,cotton and silk yarn in hank and sewing thread and waste |
|
|
| 7 |
All utensils including pressure cookerspans and cutlery but excluding utensils made of precious metals |
|
|
| 8 |
Animal shoe nails |
5.5 |
|
| 9 |
Appalam, vadam and vathal |
5.5 |
|
| 10 |
Arecanut powder and betel nut |
5.5 |
|
| 11 |
Article made of rolled gold and imitation jewellery |
5.5 |
|
| 12 |
Atukulu |
5.5 |
|
| 13 |
Bamboo |
5.5 |
|
| 14 |
Bamboo matting |
5.5 |
|
| 15 |
Bearing and its components |
5.5 |
|
| 16 |
Bed sheet, pillow cover (excluding pillowcover up to Rs 25/- per item) and other textile made-ups |
5.5 |
|
| 17 |
Beedi leaves and Tendu leaves |
5.5 |
|
| 18 |
** Deleted |
|
|
| 19 |
Beltings |
5.5 |
|
| 20 |
Bicycles, tricycles, cycle rickshaws and parts, components, accessories, tyres and tubes thereof |
5.5 |
|
| 21 |
Bio-fertilizers and Micronutrients also plant growth promoters and regulators, herbicides, rodenticide, insecticide, weedicide etc |
5.5 |
|
| 22 |
** Deleted |
|
|
| 23 |
Bone meal |
5.5 |
|
| 24 |
Buckets made of aluminium, plastic or other materials (except iron or steel andprecious materials) |
5.5 |
Amendment (wef:01.01.2011) |
| 25 |
Bukhari |
5.5 |
|
| 26 |
Candles |
5.5 |
|
| 27 |
** Deleted |
|
|
| 28 |
Centrifugal, mono-block, diesel engine up to10 HPand submersible pump sets includinghose-collar, hose-socket, hose-connector, hose-clip, hose-nipple, foot-valve and delta starter for water handling and parts thereof |
5.5 |
|
| 29 |
Chemical fertilizers and pesticides |
5.5 |
|
| 30 |
Chicken Products |
|
|
| 31 |
Clay including fireclay, fine china clay, ball clay |
5.5 |
|
| 32 |
** Deleted |
|
|
| 33 |
Coconut fibre |
5.5 |
|
| 34 |
Coconut in shell and separated kernel of coconut other than kopra |
5.5 |
|
| 35 |
Coffee beans, seeds and powder, cocoa pod and beans, green tea leaf and chicory |
5.5 |
|
| 36 |
Coir and Coir products excluding coir mattresses |
5.5 |
|
| 37 |
Combs |
5.5 |
|
| 38 |
Computer stationery |
5.5 |
|
| 39 |
Cotton and cotton waste |
5.5 |
|
| 40 |
Crucibles |
5.5 |
|
| 41 |
Cups, glasses, plates, forks and spoons made of paper, plastics or thermocol, disposable food packing containers, toothpicks, straw, aluminium house foil and tissue paper |
5.5 |
|
| 42 |
** Deleted |
|
|
| 43 |
Drugs and medicines including vaccines, syringe and dressing medicated ointment paraffin of IP grade |
|
|
| 44 |
Edible oils including olive oil but excluding coconut oil packed in small containers up to 200 ml |
5.5 |
|
| 45 |
** Deleted |
|
|
| 46 |
** Deleted |
|
|
| 47 |
** Deleted |
|
|
| 48 |
Feeding bottles, nipples |
5.5 |
|
| 49 |
Ferrous and non-ferrous metals and alloys, non-metals, such as aluminum, copper,zinc and extrusions of those |
|
|
| 50 |
Fibres of all types and fibre waste |
5.5 |
|
| 51 |
Flour other than made of Maize, Jowar, Bajra and Wheat including fortified flour of wheat |
5.5 |
w.e.f.15.03.2011 |
| 52 |
Fly ash |
5.5 |
|
| 53 |
Fried grams |
5.5 |
|
| 54 |
Gabba |
5.5 |
|
| 55 |
** Deleted |
|
|
| 56 |
Gypsum in all its forms |
5.5 |
|
| 57 |
Hand pumps and spare parts and fittings |
5.5 |
|
| 58 |
** Deleted wef : 09-03-2011 |
|
|
| 59 |
Hawan samagri including sambrani |
5.5 |
|
| 60 |
Dry flower |
5.5 |
|
| 61 |
Honey |
5.5 |
Amended vide Notification no. F.12(84)FD/Tax/2009-13,dated 08.07.2009 |
| 62 |
Hose pipe and fittings thereof |
5.5 |
|
| 63 |
Hosiery goods |
5.5 |
|
| 64 |
Bran of cereals except wheat |
5 |
|
| 65 |
IT products as specified in Part-A of this Schedule |
5.5 |
|
| 66 |
Ice |
5.5 |
|
| 67 |
** Deleted |
|
|
| 68 |
All kinds of electrical cables including XLPE cables |
5.5 |
|
| 68A |
Jelly filled cables, optical fibre cables |
5.5 |
|
| 69 |
Industrial Inputs as specified in Part-B of this Schedule |
5.5 |
|
| 70 |
Insulators |
5.5 |
|
| 71 |
Kangri |
5.5 |
|
| 72 |
Kattha |
5.5 |
|
| 73 |
** Deleted wef 09-03-2011 |
|
|
| 74 |
Kerosene lamp/hurricane lantern, kerosene wick stove, kerosene pressure stove, petromaxpressure lamp, glass chimney and petro-max mantle and accessories and parts thereof |
5.5 |
|
| 75 |
Khandasari |
5.5 |
|
| 76 |
Khoya/Khoa, shreekhand, paneer, cheese,"Butter and Cream Skimmed from mik |
5.5 |
(Substituted w.e.f.22.07.2010) |
| 77 |
Knitting wool |
5.5 |
|
| 78 |
Lai |
5.5 |
|
| 79 |
** Deleted |
|
|
| 80 |
Lignite |
5.5 |
|
| 81 |
Lime, lime stone, clinker & dolomite |
5.5 |
Substituted w.e.f. 09.03.2011 |
| 82 |
Linear Alkyl benzene, LAB Sulphonic Acid, Alfa Olefin Sulphonate |
5.5 |
|
| 83 |
Loi |
5.5 |
|
| 84 |
Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola mathi, madurkathi or cyperus |
5.5 |
|
| 85 |
Mat sticks and reed obtainable from Cyperus Kathi, mutha or Cyperus Malaccensis |
5.5 |
|
| 86 |
Medical equipment / devices and implants |
5.5 |
|
| 87 |
Mekhla Chaddar |
5.5 |
|
| 88 |
Exculsively moulded plastic footwear, hawai chappals and straps thereof excluding the goods mentioned in Coloumn No2 of S No 58 of Schedule I wef -27-08-2008 |
5.5 |
|
| 89 |
Murmuralu, pelalu |
5.5 |
|
| 90 |
Niwar excluding cotton niwar |
5.5 |
|
| 91 |
Non-mechanised boats |
5.5 |
|
| 92 |
Nuts, bolts, screws, fasteners, Fitting for doors, window and furniture including (1)hinges-butt, piano, narrow, tee, handles for locks, furniture handles, furniture drawer channel, furniture fitting, furniture knobs,hinges, furniture catchers, (2) nails, revets,cotter pins, staples, panel pins, blue cut and curtain fittings,(3) hob nails, stars, studs, iron heels,(4) all kinds of metal bullock and horse shoes and nails,(5) rods, rails, channels and curtain fittings, (6) tower bolts, taks,sections, including slotted angles, shelveschains of all kinds, handles, aldrops, window stay, gate hook,door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders,springs, magic eyes, trolley wheels,pulleys and holdfasts,(7)wire brushes, (8)wire mesh, metal mesh, wire netting and barbed wire |
5.5 |
|
| 93 |
Oil seeds |
5.5 |
|
| 94 |
Ores and minerals excluding (i) all kinds of building stones (ii) marble and (iii) granite in all their forms |
5.5 |
|
| 95 |
Packing Material |
5.5 |
|
| 96 |
** Deleted wef : 15-03-2011 |
|
|
| 97 |
Paper of all kinds other than handmade paper, all kinds of stationary goods, all types of exercise book, graph book,laboratory note book other thanhandmade paper, paper board and waste thereof made from |
5.5 |
w.e.f. 15.03.2011 |
| 98 |
Pattu |
5.5 |
|
| 99 |
Pipes of all varieties including GI pipes,CI pipes, ductile pipes, PVC pipes and their fittings |
5.5 |
|
| 100 |
Pizza bread |
5.5 |
|
| 101 |
Plantain leaves |
5.5 |
|
| 102 |
Plastic granules, plastic powder, masterbatches and scrap |
5.5 |
|
| 103 |
Porridge |
5.5 |
|
| 104 |
Printed materials including diary, calendar etc |
5.5 |
|
| 105 |
Printing ink excluding catridges but including toner,aluminium plate,graphic art film and plaster film |
5.5 |
Subject to the provisions of section 97A of the Act. |
| 106 |
Processed meat, poultry and fish |
5.5 |
|
| 107 |
Processed or preserved vegetables and fruits,pickle,fruit squash,fruit juice when sold loose,sharbat and thandai |
5.5 |
|
| 107A |
** Deleted wef.09-03-2011 |
|
|
| 108 |
Pulp of bamboo, wood and paper |
5.5 |
|
| 109 |
Quandakari |
5.5 |
|
| 110 |
Rail coaches, engines, wagons, railway switches, crossings, switch expansion joints, steel turnout sleeper, pre-stressed concrete sleepers (PCS), fish-plates, steel clips, track bolts and nuts, elastic rails clips and railway signal, signaling equipments and accessories and parts thereof |
5.5 |
|
| 111 |
Rattan, reed (in Malayalam) |
5.5 |
|
| 112 |
Readymade garments |
5.5 |
|
| 113 |
Renewable energy devices and spare parts |
5.5 |
|
| 114 |
** Deleted |
|
|
| 115 |
** Deleted wef:01-01-2011 |
|
|
| 116 |
Sabai grass and rope |
5.5 |
|
| 117 |
Safety matches |
5.5 |
|
| 118 |
Sattu |
5.5 |
|
| 119 |
Sewing machines, its parts and accessories |
5.5 |
|
| 120 |
Ship and other water vessels |
5.5 |
|
| 121 |
Silk fabric excluding handloom silk fabric, not covered under Schedule-I |
5.5 |
|
| 122 |
** Deleted wef-09-03-2011 |
|
|
| 123 |
Skimmed milk powder |
5.5 |
Substituted w.e.f. 09.03.2011 |
| 124 |
Solvent oils other than organic solvent oil |
|
|
| 125 |
All kind of spectacles including sunglasses,parts and components thereof, contact lens and lens cleaner |
5.5 |
|
| 126 |
Spices (when sold in unmixed form whether loose or in packages) including cumin seed (Omittted vide Notification Dated 14-7-2014), aniseed, turmeric, dry chilies,dhaniya, methi, ajwain, suwa, amchoor,asaliya, kathodi and hing (Asafoetida) |
5.5 |
|
| 127 |
Sports goods excluding apparels and footwear |
5.5 |
|
| 128 |
** Deleted wef-09-03-2011 |
|
|
| 129 |
Starch |
5.5 |
|
| 130 |
Sugar not covered under Schedule-I |
5.5 |
|
| 131 |
Sweetmeat Deshi (including Gajak & Revri), bhujiya, branded and unbranded namkeens |
5.5 |
w.e.f. 28.07.2009 |
| 133 |
Tapioca |
5.5 |
|
| 134 |
Tea |
5.5 |
|
| 135 |
Textile and fabrics not covered under Schedule-I |
5.5 |
|
| 136 |
** Deleted |
|
|
| 137 |
Tools including power tools and parts thereo |
5.5 |
Subject to the provisions of section 97A of the Act.A |
| 138 |
Toys excluding electronic toys |
5.5 |
|
| 139 |
Tractors including parts, accessories andtyre-tube thereof |
5.5 |
|
| 140 |
Transformers |
5.5 |
|
| 141 |
Transmission towers |
5.5 |
|
| 142 |
Umbrella, garden umbrella and parts thereof |
5.5 |
|
| 143 |
Unprocessed green leaves of tea |
5.5 |
|
| 144 |
Used motor vehicals |
|
|
| 145 |
Vanaspati (Hydrogenated Vegetable Oil) and Deshi Ghee |
5.5 |
|
| 146 |
Vegetable oil including gingili oil and bran oil |
5.5 |
|
| 146A |
Empty bottles, broken glasses and plastic waste |
5.5 |
|
| 147 |
Wet dates |
5.5 |
|
| 148 |
Willow vicker |
5.5 |
|
| 149 |
Wooden crates |
5.5 |
|
| 150 |
Writing Ink |
5.5 |
|
| 151 |
Writing Instruments, geometry boxes, colour boxes, crayons and pencil sharpeners |
5.5 |
|
| 152 |
** Deleted |
|
|
| 153 |
Kirana items namely, kala namak, sendha namak, coconut powder, edible gond, rai, postdana, magaj of all kinds, saffron,kaluanji, (** Deleted) and dry fruits |
5.5 |
Substituted w.e.f. 09.03.2011 |
| 154 |
Unbranded bakery products including cookies, cakes and pastries; unbrandedconfectionery excluding chocolates |
5.5 |
Amended on 23.03.2011 |
| 155 |
Hydraulic excavators (earth moving and mining machinery), mobile cranes andhydraulic dumpers including parts thereof |
5.5 |
|
| 156 |
Tawa, Kadai, Tai, Sigri, Chimta, Substituted wef : 15-03-20112011 Imamdasta, Musali, Jhar and Chalanimade from other than the iron or steel |
5.5 |
|
| 157 |
Ropes made of natural fibres |
5.5 |
|
| 158 |
(** Deleted) , felt, non-woven fabrics and its products |
|
Substituted w.e.f. 09.03.2011 |
| 159 |
Unbranded household plastic goods Substituted (** Deleted), patta, chhalani, lunch box, pencil box, bottles, trays, tokaras including baskets, mats, basins, tubs and drums provided that per itemprice does not exceed rupees two hundred |
5.5 |
w.e.f. 09.03.2011 |
| 160 |
** Deleted |
|
|
| 161 |
** Deleted |
|
|
| 162 |
** Deleted |
|
|
| 163 |
Sugar candy made of sugar and glucose but excluding coco |
5.5 |
|
| 164 |
Pollution control equipments and parts thereof |
5.5 |
|
| 165 |
Digestive tablet, churan, powders and liquids |
5.5 |
|
| 166 |
Gulcose-D |
5.5 |
|
| 167 |
** Deleted Wef |
|
|
| 168 |
Oil based washing soap in any form or packaging having maximum retail price less than Rs 70/- per Kilogram but excluding detergent soap in any form |
5.5 |
Substituted w.e.f. 09.03.2011 |
| 169 |
ACSR Conductors |
5.5 |
|
| 170 |
Cots made of iron pipes and niwar |
|
|
| 171 |
All kinds and forms of Kota stone,Marble and Granite excluding goods for which rate has been notified under section 6 of the Act |
5.5 |
Amended on 31.12.2010 (w.e.f. 01.01.2011) |
| 172 |
empty bottles, broken glasses and plastic waste wef:01-01-2011 |
5.5 |
|
| 173 |
** Deleted w.e.f- 01-01-2011 |
|
|
| 174 |
Branded confectionery excluding chocolate |
5.5 |
For the period from 01.04.2006 to 07.05.2006 |
| 175 |
Weight & Measures including Electronic Weights & Measures excluding weighing bridge |
5.5 |
Substituted w.e.f. 15.03.2011 |
| 176 |
Diamond bits |
5.5 |
w.e.f. 01.04.2006 |
| 177 |
** Deleted wef-01-01-2011 |
|
|
| 178 |
** Deleted |
|
|
| 179 |
Gharwan/ Gharav marble |
5.5 |
w.e.f. 08.07.09 |
| 180 |
** Deleted |
|
|
| 181 |
Crowbar |
5.5 |
Inserted vide No.F. 12 (22) FD /Tax/10-84,DATED 09-03-2010 |
| 182 |
Water tanker for supply of water |
5.5 |
Inserted vide No.F. 12 (22) FD / Tax/10-84, dated 09-03-2010 |
| 183 |
CFL Bulb |
5.5 |
Inserted vide No.F. 12 (22) FD /Tax/10-84,dated 09-03-2010 |
| 184 |
Marble Powder, Karezi and Chips |
5.5 |
Inserted vide No.F. 12 (22) FD /Tax/10-84,dated 09-03-2010 |
| 185 |
Timber of Safeda and Adusa |
5.5 |
Inserted vide No.F. 12 (22) FD /Tax/10-84,dated 09-03-2010 |
| 186 |
Flour mills of motor capacity exceedingHP and its components excluding motor |
5.5 |
Inserted vide No.F. 12 (22) FD / Tax/10-84, dated 09-03-2010 Amended w.e.f.23.03.2011. |
| 187 |
Used lead acid battery |
5.5 |
w.e.f. 05.04.2010 |
| 188 |
Plant and machinery, parts and accessories thereofWhen sold to Central GovernmentDepartment/(s)Undertaking(s) Corporation(s) |
5.5 |
w.e.f 15.07.2010 |
| 189 |
Electronic Milk Tester and its parts |
5.5 |
w.e.f. 09.03.2011 |
| 190 |
Welding Holder, Welding Glass andWelding Machine |
5.5 |
w.e.f. 09.03.2011 |
| 191 |
Synthetic Industrial Diamond Powder, Gems cutting and polishing tools |
5.5 |
w.e.f. 09.03.2011 |
| 192 |
Bakery Yeast |
5.5 |
w.e.f. 09.03.2011 |
| 193 |
Desert coolers and Room coolers |
5.5 |
Substituted w.e.f. 09.03.2011 |
| 194 |
Loose leaf spring |
5.5 |
w.e.f. 09.03.2011 |
| 196 |
LED Lamp |
5.5 |
w.e.f. 09.03.2011 |
| 197 |
Cement concrete mosaic tiles |
5.5 |
w.e.f. 15.03.2011 |
| 199 |
Tent,tripal |
5.5 |
|
| 200 |
Automobile Bodies |
5.5 |
|
| Part-A |
|
|
|
| (See S. No. 65 of Schedule IV) |
|
|
| Goods under Category of IT Products |
|
|
| S.no. |
Description of Goods |
Rate of Tax % |
|
| 1 |
Word processing machines, Electronic typewriters. |
5.5 |
|
| 2 |
Electronic calculators |
5.5 |
|
| 3 |
Computer system and peripherals, computer printers excluding multifunctional devices* and electronic diaries. * Inserted vide No.F. 12(22)FD/Tax/10-83, Dated:09-Mar-2010 |
5.5 |
|
| 4 |
D C Micro motors, Stepper motors of an output not exceeding 37.5 watts. |
5.5 |
|
| 5 |
Uninterrupted power supply (UPS) |
5.5 |
|
| 6 |
Permanent magnets and articles intended to become permanent magnet (ferrites) |
5.5 |
|
| 7 |
Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carriage-current line systems or for digital line systems; video phones |
5.5 |
|
| 8 |
Microphones, multimedia speakers, headphones, earphones and combines microphone/ speaker sets. |
5.5 |
|
| 9 |
Telephone answering machines |
5.5 |
|
| 10 |
Prepared unrecorded media for sound recording or similar recording of other phenomena including Compact Disc (CD) and Digital Versatile Disc (DVD) |
5.5 |
|
| 11 |
IT software on any media. |
5.5 |
|
| 12 |
Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, Transmission apparatus incorporating reception apparatus, cellular telephones |
. |
|
| 13 |
Radio communication receivers, Radio Pagers. |
5.5 |
|
| 14 |
Aerials and antennas. |
5.5 |
|
| 15 |
LCD Panels, LED panels. |
5.5 |
|
| 16 |
Electrical capacitors fixed, variable or adjustable (pre-set). |
5.5 |
|
| 17 |
Electrical resistors (including rheostats and potentiometers) other than heating resistors |
5.5 |
|
| 18 |
Printed Circuits |
5.5 |
|
| 19 |
Switches, Connectors and Relay for up to 5 amps at voltage not exceeding 250 volts, electronic fuses |
5.5 |
|
| 20 |
Data / Graphic Display Tubes other than TV Picture tubes. |
5.5 |
|
| 21 |
Diodes, transistors & similar semi-conductor device, photo sensitive semi conductor devices, including photo voltaic cells whether or not assembled in modules or made-up in to panels; light emitting diodes; mounted piezo-electric crystals |
5.5 |
|
| 22 |
Electronic Integrated Circuits and Micro assemblies |
5.5 |
|
| 23 |
Signal Generators |
5.5 |
|
| 24 |
Optical fibre cables and joining kits and joining materials thereof |
5.5 |
|
| 25 |
Optical fibre and optical fibre bundles and joining kits andjoining materials thereof |
5.5 |
|
| 26 |
Liquid Crystal Devices, flat panel display devices. |
5.5 |
|
| 26A |
. Automated Teller Machine (ATM) |
5.5 |
|
| 27 |
Cathode Ray Oscilloscopes, Spectrum analysers, Cross talk meters, gain measuring instruments, distortion factor meters,psophometres, network and logic analysers and Signal analysers. |
5.5 |
|
| Part-B |
|
|
|
| (See S. No. 69 of Schedule IV) |
|
|
| Goods under category of Industrial Inputs |
|
|
| Sno |
Description of Goods |
|
|
| 1 |
Animal (including fish)fats, oils, crude, refined or purified |
5.5 |
|
| 2 |
Glycerol, crude, glycer of waters and glycerol lyes |
5.5 |
|
| 3 |
Vegetable waxes (other than triglycerides) bees wax, other insect waxes and supermaceti, whether or not refined or coloured |
5.5 |
|
| 4 |
Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas |
5.5 |
|
| 5 |
Liquid glucose (non-medicinal), Dextrose Syrup |
5.5 |
|
| 6 |
Denatured ethyl alcohol of any strength |
5.5 |
|
| 7 |
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with manganese content of 20% or more, calculated on dry weight |
5.5 |
|
| 8 |
Copper ores and concentrates |
5.5 |
|
| 9 |
Nickel ores and concentrates |
5.5 |
|
| 10 |
Cobalt ores and concentrates |
5.5 |
|
| 11 |
Aluminium ores and concentrates |
5.5 |
|
| 12 |
Lead ores and concentrates |
5.5 |
|
| 13 |
Zinc ores and concentrates |
5.5 |
|
| 14 |
Tin ores and concentrates |
5.5 |
|
| 15 |
Chromium ores and concentrates |
5.5 |
|
| 16 |
Tungsten ores and concentrates |
5.5 |
|
| 17 |
Uranium or thorium ores and concentrates |
5.5 |
|
| 18 |
Molybdenum ores and concentrates |
5.5 |
|
| 19 |
Titanium ores and concentrates |
5.5 |
|
| 20 |
Niobium, Tantalum, Vanadium or Zirconium ores and concentrates |
5.5 |
|
| 21 |
Precious metal ores and concentrates |
5.5 |
|
| 22 |
Other ores and concentrates |
5.5 |
|
| 23 |
Granulated slag (slag sand) from the manufacture of iron or steel |
5.5 |
|
| 24 |
Benzole |
5.5 |
|
| 25 |
Toluol |
5.5 |
|
| 26 |
Xylol |
5.5 |
|
| 27 |
Naphthalene |
5.5 |
|
| 28 |
Phenols |
5.5 |
|
| 29 |
Creosole oils |
5.5 |
|
| 30 |
Normal Paraffin |
5.5 |
|
| 31 |
Butadiene |
5.5 |
|
| 32 |
Fluorine, Chlorine, Bromine and Iodine |
5.5 |
|
| 33 |
Sulphur, sublimed or precipitated, colloidal Sulphur |
5.5 |
|
| 34 |
Carbon (carbon black & other forms of carbon not elsewhere specified or included) |
5.5 |
|
| 35 |
Hydrogen, rare gases and other non-metals |
5.5 |
|
| 36 |
Alkali or alkaline earth metals, rare earth metals, scandium and yttrium, whether or not intermixed or inter alloyed, mercury |
5.5 |
|
| 37 |
Hydrogen chloride (hydrochloric acid), chlorosulphuric acid |
5.5 |
|
| 38 |
Sulphuric acid and anhydrides thereof, Oleum |
5.5 |
|
| 39 |
Nitric acid, Sulphonitric acids |
5.5 |
|
| 40 |
Diphosphorous pentaoxide, phosphoric acid and polyphosphoric acids |
5.5 |
|
| 41 |
Oxides of boron, boric acids |
|
|
| 42 |
Halides and halide oxides of non-metals |
5.5 |
|
| 43 |
Sulphides of non-metals, commercial phosphorus trisulphide |
5.5 |
|
| 44 |
Ammonia, anhydrous or aqueous solution |
|
|
| 45 |
Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash) peroxides of sodium or potassium |
5.5 |
|
| 46 |
Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of Strontium or Barium |
5.5 |
|
| 47 |
Aluminium hydroxide |
5.5 |
|
| 48 |
Chromium oxides and hydroxides |
5.5 |
|
| 49 |
Manganese oxides |
|
|
| 50 |
Iron oxides and hydroxides |
5.5 |
|
| 51 |
Cobalt oxides and hydroxides commercial cobalt oxides |
|
|
| 52 |
Titanium oxides |
|
|
| 53 |
Lead oxides, Red lead and Orange lead |
5.5 |
|
| 54 |
Hydrazine & hydroxylamine and their inorganic salts other inorganic bases, other metal oxides, hydroxides and peroxides |
5.5 |
|
| 55 |
Fluorides, fluorosilicates, fluroaluminates and other complex fluorine salts |
5.5 |
|
| 56 |
Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides |
5.5 |
|
| 57 |
Bleach liquid, Bleaching powder, sodium hypo chlorides |
5.5 |
|
| 58 |
Chlorates and per chlorates, Bromates and Perbromates, Iodates and periodates |
5.5 |
|
| 59 |
Sulphides, Polysulphides |
5.5 |
|
| 60 |
Dithionites and sulphoxylates |
5.5 |
|
| 61 |
Sulphites, thiosulphates |
5.5 |
|
| 62 |
Sodium sulphates, alums, Peroxosulphates (Persulphates),Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate,Amonium alum, potash alum and ferric alum, 0Manganese sulphate, Strontium sulphate |
5.5 |
|
| 63 |
Nitrites and Nitrates |
|
|
| 64 |
Phosphinates (hypophosphites,), phosphonates (phosphites); andpolyphosphates |
5.5 |
|
| 65 |
Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing ammonium carbanate |
5.5 |
|
| 66 |
Cyanides, cyanide oxides and comples cyanides |
|
|
| 67 |
Fulminates, cyanates and thiocyanates |
|
|
| 68 |
Silicates, commercial alkali metal, silicates or sodium, sodium metasilicates, sodium metasilicates of Potassium, MagnesiumTrisilicate |
5.5 |
|
| 69 |
Borates, peroxoborates (perborates) |
5.5 |
|
| 70 |
Sodium bichromate |
|
|
| 71 |
Sodium dichromate |
5.5 |
|
| 72 |
Potassium dichromate |
|
|
| 73 |
Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) & their compounds |
5.5 |
|
| 74 |
Isotopes other than those mentioned at Serial No73 above and compounds inorganic or organic of such isotopes |
5.5 |
|
| 75 |
Compounds, inorganic or organic of rare earth metals, or yttrium or of scandium or of mixtures of these metals |
5.5 |
|
| 76 |
Hydrogen peroxide |
|
|
| 77 |
Phosphides, whether or not chemically defined excluding ferrophosphorus |
5.5 |
|
| 78 |
Silicon carbides |
|
|
| 79 |
Calcium carbides |
5.5 |
|
| 80 |
Ethylene, Propylene |
|
|
| 81 |
Cyclic Hydrocarbons |
|
|
| 82 |
Halogenated derivatives of Hydrocarbons |
|
|
| 83 |
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons whether or not halogenated |
5.5 |
|
| 84 |
Methanol |
|
|
| 85 |
Di- Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol, Ehylene Glycol, Heavy Ethylene Glycol |
5.5 |
|
| 86 |
Cyclic alcohols and their halogenated, sulphonated, nitrated or phenols or phenol alcohols |
5.5 |
|
| 88 |
Ethers, ether alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) & their halogenated |
5.5 |
|
| 89 |
Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a three membered ring and their halogenated sulphonated |
5.5 |
|
| 90 |
Ethylene Oxide |
|
|
| 91 |
Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated nitrosated |
5.5 |
|
| 92 |
Aldehydes whether or not with other oxygen function, cyclic polymers of aldehydesParaformaldehyde |
5.5 |
|
| 93 |
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of Serial No92 above |
|
|
| 94 |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated,sulphonated |
5.5 |
|
| 95 |
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids |
5.5 |
|
| 96 |
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated derivities |
5.5 |
|
| 97 |
Carboxylic acids with aditional oxygen function and their anhydrides, halides, peroxides and peroxyacid their halogenated |
5.5 |
|
| 98 |
Phosphoric ester and their salts, including lactophosphates, theirhalogenated, sulphonated nitrated or nitrosated derivatives |
5.5 |
|
| 99 |
Esters of other inorganic acids (excluding easter of hydrogen halides) and their salts, their halogenated sulphonated nitrated |
5.5 |
|
| 100 |
Amine-function compounds |
|
|
| 101 |
Oxygen- function amino-compounds |
5.5 |
|
| 102 |
Quaternary ammonium salts and hydroxides, lecithins and other phosphoaminolipids |
5.5 |
|
| 103 |
Carboxyamide-function compounds, amide-function compounds of carbonic acid |
5.5 |
|
| 104 |
Carboxyamide-function compounds including saccharin and its salts and imine function compounds |
5.5 |
|
| 105 |
Nitrile-function compounds |
|
|
| 106 |
Diazo-, Azo- or azoxy-compounds |
|
|
| 107 |
Organic derivatives of hydrazine or of hydroxylamine |
|
|
| 108 |
Organo-sulphur compounds |
|
|
| 109 |
Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and their derivatives |
5.5 |
|
| 110 |
Heterocyclic compounds with oxygen heteroatom(s) only |
|
|
| 111 |
Heterocyclic compounds with nitrogen heteroatom(s) only |
|
|
| 112 |
Nucleic acids and their salts, other heterocyclic compounds |
|
|
| 113 |
Sulphonamides |
|
|
| 114 |
Glycosides, natural or reproduced by synthesis and their salts,ethers esters and other derivatives |
5.5 |
|
| 115 |
Vegetable alkaloids natural or reproduced by synthesis and their salts, ethers, esters and other derivatives |
5.5 |
|
| 116 |
Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives, excluding catechu or gambiar |
5.5 |
|
| 117 |
Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural excluding catechu or gambiar |
5.5 |
|
| 118 |
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding annimal black) exlcuding catechu or gambiar) |
5.5 |
|
| 119 |
Synthetic organic colouring matter whether or not chemically defined, preparations based on synthetic organic colouring matter, excluding catechu or gambiar |
5.5 |
|
| 120 |
Colour lakes and preparation based on colour lakes |
|
|
| 121 |
Master Batches, other colouring matter including ultra marine blue |
|
|
| 122 |
Textile Finishing agents Textile Printing Binder-PVC Copolymer Textile Non-woven binder-PVA copolymer Lamination emulsion- PVA copolymer Packaging PVA copolymer Sticker Emulsion-PVA copolymer Binder foremulsion-water based paint-PVA copolymer |
|
|
| 123 |
Prepared pigments and all their derivatives |
|
|
| 124 |
Glass frit and other glass in the form of powder granules or flakes |
5.5 |
|
| 125 |
Prepared driers |
|
|
| 126 |
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels), stamping foils |
5.5 |
|
| 127 |
Casein, Caseinates and other case in derivatives casein glues |
|
|
| 128 |
Enzymes, prepared enzymes not elsewhere specified or included |
|
|
| 129 |
Artificial graphite, colloidal or semi-colloidal graphite,preparation based on graphite or other carbon in the form of pastes |
5.5 |
|
| 130 |
Activated Carbon, Activated natural mineral products, animal black, including spend animal black |
5.5 |
|
| 131 |
Residual lyes from manufacturing of wood pulp whether or not concentrated, desugared or chemically treated, including lignin sulphonate |
5.5 |
|
| 132 |
Gums and turpentine oil |
5.5 |
|
| 133 |
Rosin and resin acids and derivatives, thereof, rosin spirit and rosin oils, run gums |
5.5 |
|
| 134 |
Wood tar, wood tar oils wood creosote, wood naptha vegetable pitch brewere pitch and similar prepartation based on resin acid |
5.5 |
|
| 135 |
Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products & preparations of a kind used in thetextile, papers, leather or like industries |
5.5 |
|
| 136 |
Prepared rubber accelerators, compound plasticisers for rubber plastics, not elsewhere specified or included antioxidisingpreparations and other compounds stablizers for rubber and for plastics |
5.5 |
|
| 137 |
Reducers and blanket wash/roller wash used in the printing industry |
|
|
| 138 |
Reaction initiators, reaction accelerators and catalytic preparations not elsewhere specified or included |
5.5 |
|
| 139 |
Mixed alkybenzenes & mixed alkylnaphthalenes |
5.5 |
|
| 140 |
Chemical elements doped for use in electronics in the form of discs, wafers or similar forms chemical compounds doped for usein electronics |
5.5 |
|
| 141 |
Industrial monocarboxylic fatty acids, acid oils from refiningindustrial fatty alcohols |
5.5 |
|
| 142 |
Retarders used in the printing industry |
|
|
| 143 |
LLDPE / LDPE |
|
|
| 144 |
HDPE |
5.5 |
|
| 145 |
Polymers of propylene in primary forms |
|
|
| 146 |
PVC (Poly Vinyal Choloride) |
5.5 |
|
| 147 |
Acrylic polymers in primary forms |
|
|
| 148 |
Polyacetals, other polyethers and epoxide resin, in primary forms, polycarbonates, alkyd resins, polyalkylesters & polyesters |
5.5 |
|
| 149 |
Polyethylene Terephthalate chips |
|
|
| 150 |
Polymides in primary forms |
|
|
| 151 |
Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms |
5.5 |
|
| 152 |
Silicons in primary forms |
|
|
| 153 |
Petroleum resins, coumarone-indene resins, polyperpenes, polysulphides, polysulphones |
5.5 |
|
| 154 |
Cellulose and its chemical derivatives & cellulose ethers, not else where specified in primary forms |
5.5 |
|
| 155 |
Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemicals) |
5.5 |
|
| 156 |
Ion-exchangers based on polymers in primary forms |
5.5 |
|
| 157 |
Self-adhesive plates, sheets, film, strip of plastics whether or not in rolls |
|
|
| 158 |
Thermocol |
5.5 |
|
| 159 |
Flexible plain films |
|
|
| 160 |
Articles for packing of goods of plastics namely crates, containers, carboy bottles, jars, jerry cans, stoppers, lids, caps, but not including insulated wares and such other items used at the time of sale for the convenience of the customers including carry bags |
5.5 |
|
| 161 |
Natural rubber, balata gutta percha guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips |
5.5 |
|
| 162 |
Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strips, mixtures of any products |
5.5 |
|
| 163 |
Reclaimed rubber, in primary forms or in plates, sheets or strips |
5.5 |
|
| 164 |
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber |
5.5 |
|
| 165 |
Mechanical wood pulp, chemical wood pulp, semi chemical wood pulp & pulps of other fibrous cellulosic materials |
5.5 |
|
| 166 |
Cartons (including flatened or folded cartons), boxes (including flattened or folded boxes), cases, bags, packing container; of paper, paper board, whether in assembled or unassembled conditions |
5.5 |
|
| 167 |
Paper printed labels, paperboard printed labels |
5.5 |
|
| 168 |
Paper self-adhesive tape and printed wrappers used for packing |
5.5 |
|
| 169 |
Partially orient yarn, polyester texturised yarn and waste thereof |
|
|
| 170 |
Polyster staple Fibre & Polyster Staple Fibre Fill |
|
|
| 171 |
Polyester Staple Fibre waste |
|
|
| 172 |
Sacks and bags, of a kind used for packing of goods of jute, or of other textile base fibres |
5.5 |
|
| 173 |
Carboys, bottles, jars, phials of glass, of a kind used for the packing goods, stoppers, lids and other closures, of glass |
5.5 |
|
| 174 |
Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, seals |
5.5 |
|
| 175 |
Ferro alloys |
5.5 |
|
| 176 |
Zinc Oxide |
5.5 |
|
| 177 |
Jute Yarn, Jute Cloth, Jute twine and Jute sheets |
5.5 |
|
| 178 |
PP / HDPE Woven sacks, PP / HDPE Fabrics |
5.5 |
|
| 179 |
Hessain cloth |
5.5 |
|
| 180 |
Camphor |
5.5 |
|
| 181 |
Woven Label Tapes |
5.5 |
|
| 182 |
Empty cylinders of LPG |
5.5 |
|
| 183 |
Natural Gas in Liquified or Gaseous state (except LPG, propane and Butane) |
5.5 |
|
| 184 |
Synthetic flavoring essences |
5.5 |
|
| 185 |
Naphtha |
5.5 |
|
| 186 |
China Clay |
5.5 |
|
| 187 |
Rubber Process Oil |
5.5 |
|
| 188 |
Liquified Chlorine |
5.5 |
|
| 189 |
Furnace Oil |
5.5 |
|
| 190 |
Petrolieum Coke |
5.5 |
|
| 190 |
Petrolieum Coke |
5.5 |
|
| 191 |
Laterite |
5.5 |
|
| 192 |
Silica Sand |
5.5 |
|
| 193 |
Red Ocher |
5.5 |
|
| 194 |
Felsphar |
5.5 |
|
| 195 |
Chalk Powder |
5.5 |
|
| 196 |
Hydrated Lime |
5.5 |
|
| 197 |
Quartz Powder |
5.5 |
|
| 198 |
Sodium Fypo Chlorite |
5.5 |
|
| 199 |
Carbon Tapping Electrode |
5.5 |
|
| 200 |
Carbon Catalyst |
5.5 |
|
| 201 |
Sodium Hydroxide |
5.5 |
|
| 202 |
Acetylene Gas |
5.5 |
|
| 203 |
Non -Edible Oil (other than hair oils) |
5.5 |
|
| 204 |
Soapstone |
5.5 |
|
| 205 |
Residual Furance Oil |
5.5 |
|
| 206 |
HydroSulphite of Soda |
5.5 |
|
| 207 |
Sodium Bicarbonate |
5.5 |
|
| 208 |
Dyes & Dyestuffs excluding paints, enamels, cement based water colours, dry distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers includingcellulose lacquers, varnishes, all types of synthetic adhesives, alltypes of polish, bale oil, white, double boiled linseed oil,thinners, all kind of paint removers and all kinds of wall papers |
5.5 |
|
| 209 |
** Deleted wef 08-02-2007 |
5.5 |
|
| 210 |
Threads including fire resistence thread |
5.5 |
|
| 211 |
Wooden Heel |
5.5 |
|
| 212 |
Buttons, Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace |
5.5 |
|
| 213 |
Antisatic Insole |
5.5 |
|
| 214 |
Barely Malt |
5.5 |
|
| 215 |
** Deleted wef:09-03-2010 |
|
|
| 216 |
** Deleted wef:01-01-2011 |
|
|
| 217 |
** Deleted wef-01-01-2011 |
|
|
| 218 |
Stainless steel ingots, billets, blooms, flats and flat bars, (** Deleted) Amended wef 09-03-2011 |
5.5 |
|
| 219 |
Rectified spirit |
5.5 |
|
| 220 |
** Deleted wef 01-01-2011 |
|
|
| 221 |
Abrasives and emery stone |
5.5 |
|
| 222 |
Copper wire including super enameled copper wire, submersible copper winding wire and double cotton covered copper wire |
5.5 |
|
| 223 |
Transformer Tank and accessories thereof |
5.5 |
|
| 224 |
Core Clamp, Clamping Ring and Aluminum Member |
5.5 |
|
| 225 |
Insulating materials, that is to say, insulating varnish, insulating cloth and empire and fibre glass sleeve |
5.5 |
|
| 226 |
HV/LVbushing (insulator) |
5.5 |
|
| 227 |
HV/LVmetal parts of brass and aluminum |
5.5 |
|
| 228 |
Transformer oil |
5.5 |
|
| 229 |
Electrical grade insulating paper/Kraft paper/press board |
5.5 |
|
| 230 |
Double paper covered (DPC) and super enameled (SEM) wire and strips of copper and aluminum |
5.5 |
|
| 231 |
CRGO/Electrical lamination |
5.5 |
|
| 232 |
Cork sheet |
5.5 |
|
| 233 |
Sleevings |
5.5 |
|
| 234 |
HV/LV coil of copper and aluminum |
5.5 |
|
| 235 |
Non ferrous metal sheet (including foil), circle wires, strips and scrap |
5.5 |
|
| 236 |
Nickel and copper cathode |
5.5 |
|
| 237 |
Copper tubes for refrigeration and cooling plants |
5.5 |
|
| 238 |
Coconut shell coke and met coke |
5.5 |
|
| 239 |
Silica gel |
5.5 |
|
| 240 |
Welding rod |
5.5 |
|
| 241 |
* Deleted |
|
|
| 242 |
Battery lead, lead ash and separator for storage |
5.5 |
|
| 243 |
Micro-cellular sheets, PVC sole, leather board, latex rubber for footwear |
5.5 |
|
| 244 |
Used burnt oil |
5.5 |
|
| 245 |
Circlip |
5.5 |
|
| 246 |
Tread Rubber; Bonding gum; and Baked vulcanizing cement |
|
|
| 247 |
Investment powder |
5.5 |
|
| 248 |
Acetone |
5.5 |
|
| 249 |
MIBK (Methyl Iso Butyl Ketone) |
5.5 |
|
| 250 |
MEK (Methyl Ethyl Ketone) |
5.5 |
|
| 251 |
NBA (Normal Butyl Alcohol) |
5.5 |
|
| 252 |
Ethyl Acetate |
5.5 |
|
| 253 |
Butyl Acetate |
5.5 |
|
| 254 |
IPA (Iso Propyl Alcohol) |
5.5 |
|
| 255 |
DAA (Di Acetone Alcohol) |
5.5 |
|
| 256 |
Pthalic Anhydride |
5.5 |
|
| 257 |
Maleic Anhydride |
5.5 |
|
| 258 |
Pentaerythritol |
5.5 |
|
| 259 |
Hexamine |
5.5 |
|
| 260 |
CNSL Resin (Cashew Nut Shell Liquid Resin) |
5.5 |
|
| 261 |
Industrial lacquers |
5.5 |
|
| 262 |
Perforated sheets |
5.5 |
|
| 263 |
Latex Foam |
5.5 |
|
| 264 |
Saw dust 5 |
5.5 |
|
| 265 |
Tumba seed, (** Deleted) ,Nimoli and Karanj (Amended wef:09-03-2011 |
5.5 |
|
| 266 |
Plaster of Paris |
5.5 |
|
| 267 |
Clacined magnesite and Magnesium Chloride |
5.5 |
|
| 268 |
** Deleted |
|
|
| 269 |
Gelatin and gelatin capsule |
5.5 |
|
| 270 |
Toluene, O-xylene and Mix-xylene |
5.5 |
|
| 271 |
** Deleted |
|
|
| 272 |
CBFS (Carbon Black Feed Stock) |
5.5 |
|
| 273 |
C-9 (Known by whatever name) 5 |
5.5 |
|
| 274 |
** Deleted wef:09-03-2011 |
|
|
| 275 |
Liquid Hydro Carbon manufactured from plastic waste |
5.5 |
|
| 276 |
Sugar Cane |
5.5 |
|
| 277 |
PET Preform |
5.5 |
|
| 278 |
Dextrins and other modified starches |
5.5 |
|
| 279 |
Acyclic alcohols and their halogenated sulphonated nitrated or nitosated derivatives |
5.5 |
|
| 280 |
Artificial waxes and prepared waxes |
5.5 |
|
| 281 |
Petroleum jelly, paraffin wax, microcrystalline petroleum wax,slack wax, ozokerite, lignite wax, peat wax other mineral waxes,and similar procucts obtained by synthesis or by other processes,whether or not coloured |
5.5 |
|
| 282 |
Potassium permanganate, Polyvinyl Alcohol alginate, calcium propionate, improvers and gel EDTA, precipitated silica,electroplating salt, water treatment chemicals |
5.5 |
|
