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

 
FREE EXCERPT

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 Unani medicines. 
68  Newars 
69  Napa Slabs
...

To continue reading

REQUEST YOUR TRIAL