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]


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


Sweetened Flavoured Milk


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




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