Schedule- II (B) Listof goods taxable @ 12.5%


Listof goods taxable @ 12.5%

Sl. No.  Description 
1  Abrasives including grinding stones, abrasive sheets, wheels, sections, sand paper, emery paper, emery cloth, emery powder, emery paste, water paper and the like 
2  Alcohol (ethyl & methyl), neutral spirit, denatured spirit and rectified spirit 
3  Adhesive of all kinds including gum, glue, adhesive solution, gum paste, lapping compound, liquid M-seal epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes, gummed tapes and resin other than those specified elsewhere in this schedule or in any other schedule. 
4  Advertisement hoarding 
5  Aero planes and other aircrafts including helicopters and all kinds of parachutes, dirigibles, all kinds of gliders, all types of flying machines, aircrafts launching gear, parts and accessories thereof 
6  (i) Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments; (ii) Refrigeration plants, and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee, walk-in-coolers; (iii) Cold storage plants and equipments including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments; (iv) Water cooler cum heater units; (v) Parts and accessories of items (i) to (iv) above 
7  Air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour 
8  Anti-bed sore made of PVC, rubber or other materials 
9  Apparatus for making coffee under pressure, commonly known as espresso 
10  Arms, ammunitions and explosive of all kinds including (i) rifles, revolvers, pistols and bayonets, truncheons and ammunition used therewith (ii) Hand grenades; (iii) Air guns, air rifles and pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like 
11  Articles and other goods of aluminum, brass, bronze, copper, cadmium, lead and zinc other than specified in any other Schedule. 
12  Articles made of horn, coconut shell, straw, bamboo, cane and other woods other than those specifically included in any other entry in this schedule 
13  Asafoetida including compounded asafoetida 
14  Asbestos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule 
15  Asphaltic roofing 
16  Articles, equipments for gymnastics and health fitness equipments 
17  Baby and adult diapers 
18  Baby feeding bottles and nipples made of any material 
19  Bakery products including biscuits of all varieties, cakes, pastries, pizza-breads, other than those specified in any other schedule 
20  Baking powder, bread improver, cake gel, vinegar, wheat gluten and edible gelatin used for confectionery and ice creams 
21  Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods 
22  Beds, pillows and quilts made of cotton or silk cotton 
23  Binoculars, opera glasses, other optical telescope, astronomical instruments, microscopes, binocular microscope, magnifying glasses, diffraction apparatus and mounting including theodolite, survey instruments and optical lenses other than lenses for spectacles 
24  Blasting gun powder and other mechanical explosives 
25  Bleaching powder of all varieties and descriptions 
26  Boards such as planner boards, graph boards, writing cum projecting boards, white mark ceramic steel dry wipe boards 
27  Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like, and parts and accessories thereof 
28  Biomass briquettes 
29  Cables of all types, other than those specifically included in this schedule or in any other schedule 
30  Cement including white cement and their substitutes and cement concrete mixture 
31  Chinaware, porcelain ware and stoneware articles 
32  Cigar cases and cigarette cases, pipe holders, tobacco pipes, cigarette filter and hookah 
33  Cinematographic equipments including video cameras, projectors, over-head projectors, enlargers, plates and cloth required for use therewith, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, arc or cinema carbons, cinema slides, paper, paper boards required for use therewith 
34  Citronella oil 
35  Clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, pokers, office files of all kinds, paper cutter, black board, black board dusters 
36  Coal tar 
37  Coconut products (other than sweets and confectionery and those specifically included under any other item in this Schedule) 
38  Coffee powder including French coffee and coffee drink 
39  Collapsible gates, rolling shutters whether operated manually, mechanically or electrically and their parts and grills made of iron and steels 
40  Computer cleaning kit 
41  Conduit pipe and its fittings 
42  Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi and frozen confectionery, frozen desert, chewing gum, bubble gum and the like 
43  Cooked food including beverages other than liquor, served in, or supplied from any- (a) hotel, (b) restaurant, (c) refreshment room, (d) club or (e) eating house 
44  Cooking gas other than those specified elsewhere 
45  Cosmetics and toilet articles that is to say, - Talcum powder, prickly heat powder, similar medicated body powder, shampoo of all varieties and forms, hair and body cleaning powder of all kinds, sandal wood oil, ramachom oil, cinnamon oil, perfumes, scents, snow and cream, eau de cologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturizers, make-up articles (not including talcum powder), complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishes and varnishes, polish removers, eye liners, eye lashes and body deodorants 
46  Cushion, mattress, pillows, seat cover and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam 
47  Chemicals including Caustic Soda, Caustic Potash, Soda ash, bleaching powder, Sodium bi-carbonate, Sodium hydrosulphite, Sulphate of alumina, Sodium nitrate, Sodium acetate, Sodium Sulphate, acid Slurry, trisodium phosphate, Sodium tripoly phosphate, Sodium Silicate, Sodium metasilicate, Carboxy methylcelluiose, Sodium Sulphide, acetic acid, Sodium bi-Sulphite, oxalic acid, Sodium thio-Sulphate, Sodium Sulphate, Sodium alginate, benzene, critic acid, diethylene glycol, Sodium nitrite, hydrogen peroxide, accetal dehyde, Pentaenythate, Sodium alpha olefin, Sulphonate Sodium formate, chemical components and mixtures and all other chemicals not specified elsewhere in this Schedule or in any other Schedule 
48  C.P. accessories 
49  Deccan hemp products other than deccan hemp fibre 
50  Detergents whether cake, liquid or powder, toilet soap, washing soap, laundry brighteners, abir, blue, stain busters, stain removers and all kinds of cleaning powder and liquids 
51  Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient 
52  Diesel locomotive and parts and accessories thereof 
53  Doors, windows, ventilators, partitions, stands, ladders, etc. made of any materials 
54  Dry fruits, nuts and kernel such as almond, pistha, dry grapes, figs, apricots, walnut, cashew kernel other than those specified elsewhere in this Schedule 
55  Duplicating machines, photo copying machines, reprographic copiers including roneo machines, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith 
56  Dehydrated vegetables and vegetable, mushrooms, Processed vegetables 
57  Electric motors, spare parts and accessories 
58  Electrical domestic and commercial appliances including - food processors like mixer, grinder, ovens, frying pans, roti-maker, rice cooker, deep fat frier, curd maker, hot food cabinet, water heater including immersion heater, electric kettle, electric knife, cooking ranges, washing machine, dish washer, electric iron, electric hair drier, electric hair remover, shavers, electric time switches, mechanical timers, vacuum cleaner, water purifier, drier, coffee roasting appliances, floor polishers, massage apparatus, sharpeners, bending machines other than those specifically included under any other entry in this schedule or in any other schedule 
59  Electrical goods of all kinds used in the generation, transmission, distribution or in the connection with the consumption of electricity, including all kinds of transformers, inverters, voltage stabilizers, wires and cables, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, penal boards, distribution boards, electrical relays, single phasing preventors, wooden plugs, lighting arrestors, electrical earthenware and porcelainware, circuit breakers, starters, chokes, power supply indicators, winding wires and strips, jointing materials, heating elements, general lighting system(GLS) lamps, bulbs, tubs, light fittings, chandeliers and their shades, fans, air circulators, protectors, stands, fixtures, fittings, bettens, brackets, sound or visual signaling apparatus such as bells, sirens, indicator penal, burglar or fire alarms other than those specifically included under any other entry in this schedule or in any other schedule 
60  Electronic goods (i) electronic systems, instruments,

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