Schedule B List Of Goods Taxable @ 4 per cent
(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
(SEE ENTRY NUMBER 58 OF SCHEDULEB)
To continue reading
Request your trial