Schedule- II (A) List of goods taxable at the rate of 4%

List of goods taxable at the rate of 4%

Sl No. Description
1 Agricultural implements not operated manually or not driven by animal
2 All equipments for communication such as, Private Branch Exchange(P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc.
3 All intangible goods like copyright, patent, rep license etc.
4 All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles.
5 All types of yarn other than cotton and silk yarn in hank and sewing thread.
6 Aluminium utensils and enamelled utensils
7 Arecanut powder and betel nut
8 Acids
9 Aluminium Conductor Steel reinforced (ACSR)
10 Aluminium, aluminium alloys, their products (including extensions) not elsewhere mentioned in the Schedule or in any other Schedule
11 Article made of rolled Gold and imitation gold
12 Artificial silk yarn, Polyster fibre yarn and staple fibre yarn
13 Album
14 Bamboo
15 Bearings
16 Beedi leaves
17 Beltings
18 Bicycles, tricycles, cycle rickshaws & parts
19 Bitumen
20 Bone meal
21 Branded bread
22 Bulk drugs
23 Bagasse
24 Basic Chromium Sulphate Sodium bi-Chromate bleach liquid
25 Capital goods
26 Castings
27 Centrifugal, monobloc and submersible pumps and parts thereof
28 Coffee beans and seeds, cocoa pod and chicory
29 Chemical fertilizers, pesticides, weedicides and insecticides
30 Coir and Coir products excluding coir mattresses
31 Cotton and cotton waste
32 Crucibles
33 Castrol oil
34 Clay
35 Declared goods as specified in section 14 of the Central Sales Tax Act, 1956
36 Dyes, that is say (i) Acid Dyes (ii) Alizarine Dyes (iii) Bases (iv)Basic dyes (v) Direct dyes (vi) Naphthols (vii) Nylon dyes (viii)optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi)Vat dyes (xii) Sulphur Dyes (xiii) All other Dyes not specified elsewhere in the Schedule
37 Edible oils, oil cake and de-oiled cake
38 Electrodes
39 Exercise book, graph book and laboratory note book
40 Embroidery or Zari articles that is to say -- (i) Imi (ii) Zari (iii) Kasab (iv) Salma (v) Dabka (vi) Chumki (vii) Gota (viii) Sitara (ix) Naqsi (x) Kora (xi) glass bead (xii) Badla (xiii) Gazal (xiv) embroidery machines (xv) embroidery needles
41 Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those
42 Fibres of all types and fibre waste
43 Flour, atta, maida, suji, besan, etc.
44 Fried grams
45 Fire clay coal ash, coal boiler ash, coal cinder ash, coal powder, clinker
46 Gur, jaggery, and edible variety of rub gur
47 Hand pumps and spare parts
48 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower
49 Hose pipes
50 Hosiery goods
51 Husk and bran of cereals
52 Handloom Machinery and parts & accessories thereof
53 Ice
54 Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati
55 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)
56 Industrial inputs as listed in Schedule-VI and packing materials
57 IT products as listed in Schedule-VII, telephone and parts thereof, teleprinter and wireless equipment and parts thereof
58 Kerosene oil sold through PDS
59 Knitting wool
60 Lignite
61 Lime, lime stone, products of lime, dolomite and other white washing materials not elsewhere mentioned in this Schedule or in any other schedule
62 Linear alkyl benezene
63 Laminated and decorative sheets, veneers
64 Metals, alloys, metal powders including metal pastes of all types and grades and metal scraps other than those falling under declared goods
65 Milk food
66 Mixed P.V.C stabilizer
67 Medicine and drugs including Ayurvedic, Homeopathic and

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