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 | |
| 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 |
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