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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