Schedule B List Of Goods Taxable @ 4 per cent

 
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(See section 8)

List Of Goods Taxable @ 4 per cent

Serial No.  Name of the Commodity 
1.  Agricultural implements and parts thereof other than those mentioned in schedule A 
2.  Areca nut powder and betel nut 
3.  Bamboo 
4.  Bearings of all types 
5.  Bed sheets, pillow covers and other made ups 
6.  Beedi leaves 
7.  Beltings of all varieties and descriptions 
8.  Bicycles, tricycles, cycle rickshaws, tyres and tubes and parts thereof 
9.  Biomass briquettes 
10.  Bitumen 
11.  Bone meal 
12.  Branded atta, maida, suji and besan 
13.  Bricks of all kinds including fly ash bricks, refractory bricks and ashphaltic roofing earthen tiles 
14.  Buckets made of iron and steel, aluminum, plastic or other materials excluding those made of precious materials 
15.  Candles 
16.  Capital goods i.e. Plant and 1 [Machinery and parts thereof] but excluding the goods on the sale of which a taxable person is not entitled for input tax credit under Sub Section 5 of Section 13 of the Act. 
17.  Castor oil 
18.  Centrifugal, mono block and submersible pump sets and parts thereof 
19.  Clay including fireclay, fine china clay and ball clay 
15[19-A   Chemical fertilizers, gypsum, pesticides, weedicides, insecticides and fungicides]  
20.  Coal tar 
21.  Coffee beans and seeds, cocoa pod and chicory 
22.  Coir and Coir products, excluding coir mattresses 
23.  Combs 
24.  Communication equipments such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) 
25.  Computer stationary 
26.  Cottage cheese (Paneer) 
27.  Cotton and cotton waste 
28.  Crucibles 
29.  Cups and glasses of paper and plastic 
30.  Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 except those included in any other schedule. 
31.  Drugs and medicines including vaccines, syringes and dressing, mediated ointments produced under drug license, light liquid paraffin of IP grade, medical equipments/devices and implants 
32.  Dry fruits 
33.  Edible oils 
34.  Electrodes 
35.  Embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead and badla 
36.  Exercise books, graph books and laboratory note books 
37.  Feeding bottles and nipples 
38.  Ferrous and non-ferrous metals and alloys; non-metals such as aluminum, copper, zinc and extrusions of these 
39.  Fibres of all types and fibre waste 
40.  Fly ash 
41.  Fried and roasted grams and groundnuts 
42.  Hand pumps, spare parts and fittings thereof 
2 [43.  Hand Tools, Cutting Tools, Threading Tools, Power Tools, Grinding wheels and abrasives] 
44.  Handicrafts 
3 [45.  Hardware of iron and steel, such as Aldrops, Latches, Handles, Hinges, Door springs and door stoppers whether polished, enamelled or plated] 
46.  Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower 
18[47.  Karyana items, there is to say, hing, khaskhas, magaz of all kind, singhara, darau kuttu, gond katira, kamarkas, chasku, anardana, amla, ampapad, amb kutra, isubgoal, hallon, shikakai, sabudana, shora, soye, nishadar, fatkari, mushkapur, methi patta and gari burada] 
48.  Honey 
49.  Hosepipes and fittings thereof 
50.  Hosiery goods 
51.  Hurricane lanterns 
52.  Husk and bran of cereals 
53.  Ice 
54.  Imitation jewellery and synthetic gems 
55.  Incense sticks commonly known as, agarbatti, dhupkathi or dhupbatti 
56.  Industrial cables (High voltage cables, PVC or XLPE insulated wires and cables, jelly filled cables, optical fibres) 
57.  Insulators 
58.  Industrial inputs and packing materials (as per list appended to the Schedule) 
59.  Intangible goods of all kinds like copyright, patent and rep license 
60.  4 [Telephones, cell phones, tele-printer, wireless equipment and parts thereof, Digital Video Disc and Compact Disc and Information Technology products (as per list appended to the Schedule) 
61.  Kattha 
62.  Kerosene lamps/ lantern petromax and glass chimney 
63.  Kerosene oil sold through PDS 
64.  Knitting wool and knitting needles 
65.  Lac and shellac 
66.  Leaf plates and cups 
67.  Lignite 
68.  Lime, Lime stone, Clinker & dolomite 
69.  Linear alkyl benzene, L.A.B Sulphonic Acid, Alfa Olefin Sulphonate 
70.  Metal castings 
71.  Milk when purchased for use in manufacture of any goods other than tax free goods 
72.  Moulded plastic footwear, Hawai chappals and straps thereof 
73.  Murmuralu, pelalu, atukulu, puffed rice and muri 
74.  Napa Slabs (Rough flooring stones) and Shahbad stones 
75.  Newars 
76.  Non-mechanized boats used by fishermen for fishing 
77.  Nuts, bolts, screws, fasteners and nails 
78.  Oil cake, de-oiled cake and de-oiled rice- bran 
79.  Oil seeds 
80.  Paddy, rice, wheat and pulses 
6 [81.  Paper, Paper Board and Newsprint including Ammonia paper, Blotting paer, Carbon paper, Cellophane, PVC coated paper, Tissue paper, Art Boards, Card Boards, Corrugated Box, Duplex Board, Pulp Board, Straw Board, File Cover other than plastic file covers and file boards excluding photographic paper and waste paper] 
82.  Pipes and pipes fittings of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC 
83.  Pizza bread 
84.  Plastic footwear 
85.  Plastic granules, plastic powder and master batches 
86.  Printed material including diary and calendar 
87.  Printing ink excluding toner and cartridges 
14[88.  Processed fruits and vegetables i.e. Fruit, jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed container or otherwise] 
89.  Processed meat poultry and fish 
90.  Pulp of bamboo, wood and paper 
91.  Railway wagons, engines, coaches and parts thereof 
92.  Readymade garments 
93.  Refractory monolithic 
94.  Renewable energy devices and spare parts 
95.  Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste whether or not in the form of pellets excluding molasses 
96.  Rice bran 
97.  River sand 
98.  Roasted or fried grams and groundnut 
99.  Safety matches 
100.  12[***]  
5 [100A   Sales made to Canteen Stores Department subject to the furnishing of a certificate duly signed and stamped by the officer authorized to make purchase certifying that the goods purchased are meant for sale to serving military personnel and ex-serviceman directly or through unit run Canteens]  
101.  Sales made to P.S.E.B. for generation, transmission and distribution of electrical energy against a certificate dully filled and signed by the competent authority. 
102.  School bags 
103.  Scrap, parings and waste of metals, non metals, glass and plastic 
104.  Sewing machines and parts thereof 
105.  Ship and other water vessels 
106.  Silk fabrics excluding handloom silks 
107.  Skimmed milk powder and UHT milk 
108.  Solvent oils, other than organic solvent oil 
109.  Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies 
110.  Spectacles, parts and components thereof, contact lens and lens cleaners 
111.  Sports goods including exercise and multi gym equipments, accessories and parts thereof, sports apparel, football shoes and spikes 
112.  Stainless steel sheets 
113.  Starch 
114.  Sugarcane 
115.  Sulphur of all kinds, other than sublimited sulphur, precipitated sulphur and colloidal sulphur 
116.  Tamarind seed and powder 
117.  Tea excluding green tea 
118.  Toys excluding electronic toys 
119.  8 Tractors, tractor tyres, tractor tubes and harvesters, attachments and parts thereof] 
120.  Transformers 
121.  Transmission towers 
122.  Umbrella except garden umbrella 
123.  Unbranded bhujia and namkeen 
124.  Unbranded washing soap 
125.  Utensils of all kinds including pressure cookers and pans excluding utensils made of precious metals 
126.  Vanaspati (Hydrogenated Vegetable Oils) 
127.  Vegetable oils including gingili oil and bran oil 
128.  Waste paper 
129.  Wet dates and porridge 
130.  Windmill for water pumping and for generation of electricity 
131.  Wooden crates 
132.  Writing ink 
133.  9 [Writing instruments, geometry boxes, colour boxes, brushes for colour boxes, crayons pencil, pencil sharpeners and erasers] 
134.  Yarn of all types, including yarn waste and sewing thread 
135.  Zippers 
5 [136.   Baggar, Teelan, Kahi, Sarkanda, Chikkus, Tokray Dallan, Joori Kuchi  
137.   Diesel Engines upto 10 BHP (Brake Horse Power) and parts thereof  
138.   Doona, Pattal, Baskets Tillon Grass and Sirki  
139.   Hand crafted footwear  
140.   Hand Fans, Chatai and Jharu  
17 [141.   Pawa, Bahi, Kahi dasta, Chakla-valen, Madani, Nimbu Nachor and Pinjara (rat) made of wood.] 
142.   Kerosene Pressure Stoves and parts thereof  
143.   Multilayer polyethylene film used for packing milk  
144.   Plastic crockery including tub, mug, water jug, school tiffins, bottles, chapatti boxes, plastic spoons, Katory, basin, tub, tokri, pattra  
145.   Stone bajri, Crusher sand and Stone dust  
146.   Saag Cutter Machine known as Mini Toka  
147.   Valves]  
10[148.   Liquor]  
11[149.   Desert Water Coolers and spare parts thereof]  
16 [151.   Terry Towels]  
13[151.   Furnace oil]  

19[154 

All intangible goods like copyright, patent, rep license, Duty Entitlement Pass Book (DEPB), Duty Free Replenishment Certificate (DPRC) and Duty Free Import Authorization (DFIA)  

155 

Sweetened Flavoured Milk  

156 

Desi Ghee  
157   Compact Florescent Lamps (CFL)  
158   Mentha Oil]  

LIST OF INDUSTRIAL INPUTS AND PACKING MATERIALS

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