Third Schedule Goods Taxable At Four Per Cent


1[Third Schedule

Goods Taxable At Four Per Cent

[section 4(1)(a)(ii)]

Serial Number   Description of goods  

(1)   (2)  

1.   Agricultural implements not operated manually or not driven by animal  
2.   All kinds of bricks including fly ash bricks; refractory bricks and the like; ashphaltic roofing sheets; earthen tiles.  
3.   All processed fruit and vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed container or otherwise)  
4.   All types of yarn other than cotton and silk yarn in hank; sewing thread  
5.  2[All utensils used for cooking food including pressure cookers and pans and cutlery, but excluding stoves, trays, baskets and other containers, furniture, instruments, implements and tools used in kitchen or household and utensils made of precious metals.] 
6.   Animal hair  
7.   Arecanut and powder  
8.   Bamboo and cane including bamboo splints and sticks  
9.   Bearings, 3[(excluding parts of motor vehicles)]1 namely.-  
  (1) Ball bearings  
  (2) Tapered roller bearings including cone and tapered roller assemblies  
  (3) Speherical roller bearings  
  (4) Needle roller bearings  
  (5) Other cylindrical roller bearings  
  (6) Other, including combined ball or roller bearings  
  (7) Plummer blocks, bearing housing, locate rings and covers, adopter withdrawal sleeves, locknut, lock-washer clamps and rolling elements  
10.   Beedi leaves  
11.   Beehive  
12.   Beltings, namely, Transmission, conveyor or elevator belts or belting of vulcanized rubber whether combined with any textile material or otherwise.  
13.   Bicycles, tandem cycles, cycle combinations, cycle-rickshaws, children's tricycles and similar articles and parts and accessories thereof including their tyres, tubes and flaps.  
14.   Biomass briquettes  
15.  Bitumen 3[and cold tar.] 
16.   Bone meal  
17.   Buckets made of iron and steel, aluminium, plastic or other materials except precious metals  
18.   Bulk Drugs  
19.   Candles  
20.   Capital goods as may be notified  
21.   Centrifugal and monoblock and submersible pumpsets and parts  
22.   Chalk stick  
4[23.   Chemical fertilizers, chemical fertilizer mixtures; bio-fertilizers, micro nutrients, gypsum, plant growth promoters and regulators; rodenticides, fungicides, weedicides and herbicides; insecticides or pesticides but excluding black phenyl, liquid toilet cleaners, floor cleaners, mosquito coils, mosquito repellants and the like used for non-agricultural or non-horticultural purposes] previous entry  
23.   Chemical fertilizers, chemical fertilizer mixtures, bio fertilizers, micro nutrients, gypsum, plant growth promoters and regulators; Insecticides, pesticides, rodenticides, fungicides, weedicides, herbicides.  
24.   Coffee beans and seeds (whether raw or roasted); cocoa pods and beans; green tea leaf and chicory.  
25.   Coir and coir products excluding rubberised coir products  
26.   Combs  
27.   Cotton waste and cotton yarn waste.  
28.   Crucibles  
29.   Cups and plates of paper and plastics  
30.   Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).  
31.   Edible oils (Non-refined and refined), but excluding coconut oil sold in sachets, bottles or tins of 200 grams or 200 mililitre each or less, including when such consumer

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