Income Tax Rates for Assessment Year 2010-11 (F Y 2009-10)
Individuals & HUFs
AOPs & BOIs
Co-operative Society
Firm
Local Authority
Domestic Company
Other Company
A. Individuals and HUFs
In case of individual (other than II and III below) and HUF:-
Income Level / Slabs
&
Income Tax Rate
i. Where the total income does not exceed Rs.1,60,000/-.
NIL
ii. Where the total income exceeds Rs.1,60,000/- but does not exceed Rs.3,00,000/-.
10% of amount by which the total income exceeds Rs. 1,60,000/-
iii. Where the total income exceeds Rs.3,00,000/- but does not exceed Rs.5,00,000/-.
Rs. 14,000/- + 20% of the amount by which the total income exceeds Rs.3,00,000/-.
iv. Where the total income exceeds Rs.5,00,000/-.
Rs. 54,000/- + 30% of the amount by which the total income exceeds Rs.5,00,000/-.
In case of individual being a woman resident in India and below the age of 65 years at any time during the previous year:-
Income Level / Slabs
&
Income Tax Rate
i. Where the total income does not exceed Rs.1,90,000/-.
NIL
ii. Where total income exceeds Rs.1,90,000/- but does not exceed Rs.3,00,000/-.
10% of the amount by which the total income exceeds Rs.1,90,000/-.
iii. Where the total income exceeds Rs.3,00,000/- but does not exceed Rs.5,00,000/-.
Rs. 11,000- + 20% of the amount by which the total income exceeds Rs.3,00,000/-.
iv. Where the total income exceeds Rs.5,00,000/-
Rs.51,000/- + 30% of the amount by which the total income exceeds Rs.5,00,000/-.
In case of an individual resident who is of the age of 65 years or more at any time during the previous year:-
Income Level / Slabs
&
Income Tax Rate
i. Where the total income does not exceed Rs.2,40,000/-.
NIL
ii. Where the total income exceeds Rs.2,40,000/- but does not exceed Rs.3,00,000/-
10% of the amount by which the total income exceeds Rs.2,40,000/-.
iii. Where the total income exceeds Rs.3,00,000/- but does not exceed Rs.5,00,000/-
Rs.6,000/- + 20% of the amount by which the total income exceeds Rs.3,00,000/-.
iv. Where the total income exceeds Rs.5,00,000/-
Rs.46,000/- + 30% of the amount by which the total income exceeds Rs.5,00,000/-.
Surcharge: The surcharge on Income Tax for Individuals for total income exceeding Rs.10 lacs stands removed.
Education Cess: 3% of the Income-tax.
B. Association of Persons (AOP) and Body of Individuals (BOI)
i. Income-tax:
Income Level / Slabs
&
Income Tax Rate
i. Where the total income does not exceed Rs.1,60,000/-.
NIL
ii. Where the total income exceeds Rs.1,60,000/- but does not exceed Rs.3,00,000/-.
10% of amount by which the total income exceeds Rs. 1,60,000/-
iii. Where the total income exceeds Rs.3,00,000/- but does not exceed Rs.5,00,000/-.
Rs. 14,000/- + 20% of the amount by which the total income exceeds Rs.3,00,000/-.
iv. Where the total income exceeds Rs.5,00,000/-.
Rs. 54,000/- + 30% of the amount by which the total income exceeds Rs.5,00,000/-.
ii. Education Cess: 3% of the Income-tax.
C. Co-operative Society
i. Income-tax:
Income Level / Slabs
&
Income Tax Rate
i. Where the total income does not exceed Rs. 10,000/-.
10% of the income.
ii. Where the total income exceeds Rs.10,000/- but does not exceed Rs.20,000/-.
Rs. 1,000/- + 20% of income in excess of Rs. 10,000/-.
iii. Where the total income exceeds Rs.20,000/-
Rs. 3.000/- + 30% of the amount by which total income exceeds Rs.20,000/-.
ii. Surcharge: Nil
Education Cess: 3% of the Income-tax.
D. Firm
i. Income-tax: 30% of total income.
ii. Surcharge: The amount of income tax as computed in accordance with above rates, and after being reduced by the amount of tax rebate shall be increased by a surcharge at the rate of 10% of such income tax, provided that the total income exceeds Rs. 1 crore.
iii. Education Cess: 3% of the total of Income-tax and Surcharge.
E. Local Authority
i. Income-tax: 30% of total income.
ii. Surcharge: Nil
iii. Education Cess: 3% of Income-tax.
F. Domestic Company
i. Income-tax: 30% of total income.
ii. Surcharge: The amount of income tax as computed in accordance with above rates, and after being reduced by the amount of tax rebate shall be increased by a surcharge at the rate of 10% of such income tax, provided that the total income exceeds Rs. 1 crore.
iii. Education Cess: 3% of the total of Income-tax and Surcharge.
G. Company other than a Domestic Company
i. Income-tax:
@ 50% of on so much of the total income as consist of (a) royalties received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1961 but before the 1st day of April, 1976; or (b) fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1st day of April, 1976, and where such agreement has, in either case, been approved by the Central Government;
@ 40% of the balance
ii. Surcharge: The amount of income tax as computed in accordance with above rates, and after being reduced by the amount of tax rebate shall be increased by a surcharge at the rate of 2.5% of such income tax, provided that the total income exceeds Rs. 1 crore.
iii. Education Cess: 3% of the total of Income-tax and Surcharge.
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Tuesday, February 23, 2010
Everything About VAT
1. What is VAT?
VAT is a multi point levy where the tax paid on local purchases from
the registered dealer can be set off against the tax payable on the sale of
goods, other than special goods.
2. How is the method of calculation of determining the tax liability
under the present Sales Tax system different from this method ?
In the present Sales tax system, tax liability of a dealer for a
particular period is determined using the multiplication method i.e. The
taxable turnover of a dealer for a particular period is multiplied by the rate of
tax applicable to that turnover. In VAT, the method adopted is Input Tax
Credit method as stated above. This is the only difference between the
present Sales Tax system and the VAT.
3. What are the taxes that will be replaced by VAT?
General Sales Tax, Resale Tax, Surcharge, Additional Sales Tax will be
replaced by VAT. The Central Sales Tax Act, 1956 regulating the inter-state
transactions of sale and purchase will continue. The Entry Tax on Vehicles
and Goods will continue.
4. What are rates of tax under VAT?
The rates are 1%, 4% and 12.5% on goods eligible for input tax credit.
5. Is there any special rate of tax other than above 3 rates?
Yes. There is special rate of tax on certain goods which are kept out of
VAT. No input tax credit is allowable for these goods.(e.g) Petrol
6. Who are dealers under VAT?
A dealer is a person who purchases, sells, supplies or distributes the
goods in the course of his business for valuable consideration. The VAT Act
includes:
(1) Local authority, Company, Hindu undivided family,
Association of persons, Firm
(2) Casual trader, factor, commission agent, delcredere agent,
auctioneer, local branch of the firm or company situated
outside the State
(3) Person who effects transfer of property in goods other than
by way of sale
(4) dealer in hire purchase, works contract, person who
transfers right to use the goods
(5) Dealer in eatables including food and drinks (ie., hotels,
restaurants and sweet stalls).
(6) Port Trust, Railway Administration, Shipping, Transport and
Construction Companies, Air Transport Corporation and
Airlines.
(7) Any person holding permit for transport vehicles
(8) Tamil Nadu State Road Transport Corporation
(9) Customs Department, Insurance Company, Advertising
Agencies
(10) Corporation or Companies of State and Central Governments
7. Who are liable for Registration?
1) Those dealers whose total turnover in respect of purchase and sales
in the State is not less than Rs.10 lakhs for a year are to get
registered under the Act.
2) The other dealers whose total turnover for a year is not less than
Rs.5 lakhs shall get registered.
3) Casual Traders, agent of non-resident dealer and dealers in
jewellery irrespective of quantum of turnover shall obtain
registration.
4) Those dealers who intend to commence the business, on option,
may obtain registration.
8. What is the Registration fee?
The registration fee is Rs.500/- for principal place of business and
Rs.50/- for each additional place of business. (Branches, Godowns). No
Security Deposit is necessary for Registration, for dealers. There is no
renewal of registration under VAT and it is permanent till it is cancelled by
the Department or on stoppage of business when reported by the dealer.
9. Who is the registering authority?
Head of the assessment circle in whose jurisdiction the dealer’s
principal place of business is situated.
10. What is TIN?
The registration number allotted to the dealers is popularly known as
TIN i.e. Taxpayer Identification Number. This is a eleven digit number to
be quoted in all VAT transactions and correspondence
11. Whether dealer registered under Tamil Nadu General Sales Tax
Act, 1959 has to apply for TIN ?
All registered dealers under TNGST Act 1959 whose registration is in force shall
be provided with TIN automatically without any fee. But after receipt of TIN, the dealers
have to file application for obtaining certificate of registration under VAT. Dealers may
get TIN, download application and file the details of the application online in the
websites ‘www.tnsalestax.com, or www.tnsalestax.gov.in or www.tnvat.gov.in
to speed up the process of registration
12. How to apply for registration?
On Introduction of VAT, a new dealer shall file an application in the
specified form along with fee as detailed above to the registering authority in
whose jurisdiction, his principal place of business is situated with a
sufficiently stamped self addressed enveloped, with necessary documents
required in the application form.
13. How is the certificate of registration issued?
The registered authority shall acknowledge the receipt of application
filed by the dealer. Thereafter, he shall issue certificate of registration within
30 days from the date of receipt of application. In order to speed up the
process of registration one can utilise the e-services through web sites of the
department www.tnsalestax.com, or www.tnsalestax.gov.in or
www.tnvat.gov.in
14. What is exempted sale?
An exempted sale is a sale on which no tax is levied, and no Input Tax
Credit is allowed.
15. What is zero rated sale?
Zero rate sale is a sale for which no tax is levied but the tax paid on
local purchases is refunded to dealer who effected that sale. The Value
Added Tax Act specified the zero rated sales as:
a) Export Sec.5(1)
b) Sale in the course of export [5 (3) of CST Act, 1956] (ie) Sale to
Exporters
c) Sale to International organizations
d) Sale to SEZ
16.Is there any provision for compounding system of tax under VAT ?
Yes there is. It is available for, on their option:
1) The dealers who effects second and subsequent sale in the State.
The Act provides tax not exceeding 1% as notified by Government
5
on the turnover for the above dealers whose total turnover for a
year is less than Rs. 50 lakhs
2) The Works contractors may opt to pay at compounded rates at 2%
(civil), 4% (others) instead of paying tax at the rate prescribed for
the goods involved.
3) The hotels, restaurants and sweet stalls may opt to pay tax at
compounded rate prescribed in the Act at slab rates where total
turnover is less than Rs.10 lakhs but not more than Rs.50 lakhs.
No Input tax credit is allowable to those dealers who have opted
for compounded system.
17. Whether the dealers must maintain detailed accounts under VAT
as in TNGST regime?
The details of accounts to be maintained are available in the Rules
18. Whether dealers paying tax on composition basis have to
maintain detailed accounts ?
Not necessary
(a) The dealers who opted to pay tax on his total turnover not
exceeding Rs. 50 lakhs are to maintain purchase and sales
accounts alone.
(b) The dealers in hotels and restaurants are to maintain purchase and
sales accounts alone.
(c) The works contractors are to maintain the accounts showing the
details of contract and payments received alone.
19. How the returns are to be filed?
Every dealer who is liable to pay tax under this Act shall file return on
or before 20th of the succeeding month to Assessing authority in whose
jurisdiction the principal place of business is located along with statement of
purchases and sales effected by him during the month in the Form specified
in Rules.
Every dealer whose taxable turnover in the preceding year is Two
hundred crores of rupees and above shall file return on or before 12th of
succeeding month along with statement of purchases and sales effected by
him during the month.
The returns shall be filed either electronically or by ICR forms. The
returns so filed shall be accompanied with proof of payment.
20. What is the mode of payment of tax ?
(i) by remittance into a State Bank of India or any other bank authorised
by Government from time to time (or)
(ii) by remittance in cash into a Government Treasury or to the assessing
authority or other officer empowered to make the demand or authorised to
make the collection (or)
(iii) by means of a crossed cheque in favour of the assessing authority
drawn on any one of the banks situated within the city / town where office of
the assessing authority is situated (or )
(iv) by means of a crossed demand draft or a banker’s cheque drawn in
favour of the assessing authority (or)
(v) by any other mode as authorised by the Government from time to
time.
21 How is the assessment made?
All the assessments are self-assessments as all returns filed are to be
accepted. The dealers need not appear before assessing authority or produce
the accounts for annual assessments. The assessing authority shall accept
the returns filed by the dealer and pass assessment order after the
assessment year is over. The orders shall be served on dealers in the manner
prescribed in Rules.
22. What is self-assessment?
Self determination of tax liability by dealer through periodical returns
prescribed in the Act; is called Self-assessment.
23. Will there be any random check of accounts?
Yes. The Commissioner of Commercial Taxes, may select assessments
not exceeding 20% of total self assessments in the State for detailed check
of accounts. The details of such selection shall be placed on notice board in
the assessment circle and in the department websites The accounts which
are selected for detailed check shall be called and checked by assessing
authority. After check, the assessing authority either accept and confirm the
self assessment already passed or revise the assessment.
24. What are inputs?
Input means all purchases by a dealer in the course of his business,
including capital goods. These goods may be meant for re-sale or use in
manufacture, processing of other goods or packing of goods manufactured.
25. What is industrial input?
The industrial inputs are those goods which are notified by
Government and generally go into manufacture of other goods and they are
taxable at 4%.
26. What is input tax?
Input tax is the amount of tax paid on local purchases by a registered
dealer to another registered dealer.
27. What is output?
Output means sale of goods made by a registered dealer to other
registered dealers and Consumers in the course of his business.
28. What is output tax?
Output tax is tax collected on sale of goods from the buyer. The
output tax is calculated by applying the rate of tax on taxable turnover of
these goods.
29. What is Tax invoice?
Tax invoice is popularly known as bill, which should contain details of
sale such as name and address of the purchaser with his TIN, name of
goods, quantity of goods sold, its value etc. and tax rate and amount
charged separately. This invoice / bill is to be issued in duplicate, the
original for purchaser and duplicate to be retained by the selling dealer.
30. What is input tax credit?
Input tax credit is an aggregate total amount of tax paid by a
registered dealer on the total purchases made by him within the State from
other registered dealers (for a particular period.); but not eligible in some
cases.
The input tax credit can be adjusted against the tax payable by the
purchasing dealer on his sales.
The dealers are not eligible for input tax credit on all inputs. There are
certain restrictions and conditions on eligibility of input tax credit. They are
given in detail under TNVAT Act, 2006.
31. How is input tax credit claimed?
Input tax credit shall be claimed only on the basis of original purchase
tax invoice issued by registered selling dealer.
A registered dealer can claim input tax credit on his purchases, if he
holds a valid tax invoice / bill at the time of furnishing his return to assessing
authority.
32. Whether input tax credit can be claimed , if the original invoice is
lost ?
Yes. It can be claimed on the basis of duplicate / carbon copy of the
invoice obtained from selling dealer.
33. Is this benefit available to the dealers who opt to pay tax at a
Compounded rate?
No.
34. What are the transactions not eligible for input tax credit?
(a) Sale of exempted goods
(b) purchase of goods from outside the State
(c) goods purchased in the course of business, but used for personal
facility of proprietor, partner or director
(d) goods damaged in transit
(e) goods stolen, destroyed or lost
(f) goods sold in the course of inter-state sale without support of C
form
(g) goods transferred to outside the State for sale either by branch or
agent without support of Form F
(h) goods returned
35.Can a dealer claim Input Tax Credit for goods sold in Inter-State
trade?
Yes. It can be claimed only when those sales are effected to the
Registered dealers of other State against Form C.
36.Whether claim of input tax credit is on a one to one basis ?
No. The tax paid on purchases in a period can be deducted from tax
payable on sale, whether such goods is sold or not during that particular
period.
37.Will there be Input Tax Credit for all purchases?
No, It will be available only for local purchases from registered dealers,
but not on goods taken for self-use/given as samples, gifted, lost in theft,
fire, damaged or destroyed/all automobiles including two wheelers, three
10
wheelers and their spare parts for repair or maintenance, air-conditioning
units, refrigerators.
38.Whether the goods held in closing stock are eligible for input tax
credit?
Yes. A registered dealer is entitled for input tax credit for goods held
in closing stock on the previous date of the commencement of VAT Act 2006.
The goods should have been purchased within one year prior to
commencement of the Act (closing stock relating to purchases locally made
during the period January 2006 to December 2006) from registered dealer –
where tax amount with rate of tax are shown separately in purchase invoices
39.Is there any time-limit to claim the Input Tax Credit?
Yes. In the case of goods held in Closing stock on 31.12.2006,the time-limit
is within 30 days from the date of commencement of the VAT Act, that is,
before 1.2.2007.In the case of other goods it is three years.
40. What is the procedure to be adopted to claim input tax credit for
the goods held in closing stock ?
A registered dealer who claims input tax credit for the goods held in
closing stock shall furnish details of inventory with details of input tax paid to
the assessing authority within thirty days from the date of the
commencement of the Act along with Photostat copy of the related purchase
invoices / bills in the prescribed form. The assessing authority, after receipt
of inventory and after verification of the genuineness of the claim shall pass
order determining the quantum of input tax credit eligible for the dealer
within 3 months. Thereafter, the dealer can take the credit and deduct from
tax payable on sale. The dealer shall adjust the credit on six equal monthly
instalments within six months from the date of receipt of the order passed by
the assessing authority. After adjustment, if there is tax credit available, the
same shall lapse to Government, after six months.
41.What is meant by Capital Goods?
Capital goods are, in general, the movable assets like Plant and machinery
used in industry, for manufacture of goods ,but do not mean goods (stockin-
trade) for sale.
42.What are Capital Goods under the VAT Act?
Capital goods” means, –
a) plant, machinery, equipment, apparatus, tools, appliances or
electrical installation for producing, making, extracting or
processing of any goods or for extracting or for bringing about any
change in any substance for the manufacture of final products;
b) Pollution control, quality control, laboratory and cold storage
equipment;
c) Components spare parts and accessories specified at (a) and (b)
above;
d) moulds, dies, jigs and fixtures,
e) refractors and refractory materials,
f) tubes, pipes and fittings thereof; and
g) Storage tanks.
used in the State for the purpose of manufacture, processing,
packing or storing of goods in the course of business excluding civil
structures and such goods as may be notified by the Government.
43. Are capital goods held in closing stock eligible for input tax
Credit ?
No.
44.Will there be Input Tax credit for all Capital Goods?
Yes, but not for all. Goods notified by the Government are not eligible for
Input Tax Credit which are under the negative list and not eligible for the
Capital Goods purchased before 1.1.2007
45. How the Input Tax Credit-has to be claimed and availed for
Capital Goods?
Every registered dealer while submitting monthly returns to the
assessing authority/can claim the Input Tax Credit paid for all local purchases
made from registered dealers on the basis of Original Tax Invoices in those
returns itself for Capital Goods, after the commencement of commercial
production. They can deduct the same from the Output tax, if any, payable
on the local sales or inter-State sales in those monthly returns. In the first
year of commencement of commercial production, 50% of the input tax
credit can be availed as maximum and the rest in the second or third year. At
the end of the third year, any credit not availed will be lapsed to
Government.
46. Is Input Tax credit available for all?
No. Input Tax credit is not available for Capital Goods used for
manufacture of goods which are exempted from tax.
47. Will there be Input Tax credit for Capital Goods used in Lease or
Works Contract?
Yes, but not for the dealers who have opted to pay tax under compounding
system.
48.What is the rate of tax for Capital Goods?
The rate of tax is 4% vide item no.
49. What is reversal of input tax credit?
Reversal of Input Tax Credit means reversal of Input Tax Credit already
claimed and availed.
50. When the input tax credit has to be reversed?
(1) Input tax credit was availed but subsequently the related goods
have been stolen or damaged or destroyed.
(2) Input tax credit was claimed but subsequently it has been detected
that related purchases are from bogus traders (bill traders).
(3) Input tax credit was availed but related goods have been given as
free sample or gift to others.
(4) Input tax credit availed but subsequently the related goods are
used to provide facility to the proprietor / partner / director. of the concern.
51. How will the refund be issued to the exporters (dealers who
effect zero rate sale)
The dealer who claims refund due to zero rate sales may file an
application in Form D1 to the assessing authority along with copies of the
purchase invoices of related goods. After verification the assessing authority
will issue refund within 90 days from the date of receipt of application in
Form D1.
If the excess amount is not refunded within ninety days, whatever
may be the reason, the assessing authority will issue refund along with
interest at the rate prescribed in the Act. If the dealers, do not claim refund
within 180 days from the date of export or before the end of the financial
year, whichever is later, the amount to be refunded shall lapse to
Government.
52. Whether there will be any change in appeal procedure to the
earlier TNGST Act?
No. The appeal procedure detailed in Tamil Nadu General Sales Tax
Act will continue in VAT also.
53. Whether deferral and waiver will continue?
Yes, by application for continuance to the Assistant Commissioner
concerned. Waiver unit may opt for deferral on application
54. What will be the role of Enforcement Wing in VAT system?
Enforcement Wing will function as Audit Wing and do detection of wrong
claim of Input Tax Credit under VAT system.
55. What is the remedy when the Assessing Authority makes
provisional order disallowing the Input Tax Credit, on scrutiny of
monthly return(s)?
A revision petition may be filed to the Deputy Commissioner
concerned, as in the TNGST Act, 1959.
56. What are the major differences between TNGST and VAT?
Self-assessment without conditions, One time registration without
renewal, non-changing TIN irrespective of change of place of business,
non- production of accounts annually for the purpose of assessment,
simplified low rate structure, removal of salesmen permit, Input Tax
Credit, abolition of additional levies like SC, AST, RST. Self-declaration
for Industrial Inputs in lieu of Form XVII, Input Tax Credit for Capital
goods, opening stock, refund for exporters (zero rate sellers).
VAT is a multi point levy where the tax paid on local purchases from
the registered dealer can be set off against the tax payable on the sale of
goods, other than special goods.
2. How is the method of calculation of determining the tax liability
under the present Sales Tax system different from this method ?
In the present Sales tax system, tax liability of a dealer for a
particular period is determined using the multiplication method i.e. The
taxable turnover of a dealer for a particular period is multiplied by the rate of
tax applicable to that turnover. In VAT, the method adopted is Input Tax
Credit method as stated above. This is the only difference between the
present Sales Tax system and the VAT.
3. What are the taxes that will be replaced by VAT?
General Sales Tax, Resale Tax, Surcharge, Additional Sales Tax will be
replaced by VAT. The Central Sales Tax Act, 1956 regulating the inter-state
transactions of sale and purchase will continue. The Entry Tax on Vehicles
and Goods will continue.
4. What are rates of tax under VAT?
The rates are 1%, 4% and 12.5% on goods eligible for input tax credit.
5. Is there any special rate of tax other than above 3 rates?
Yes. There is special rate of tax on certain goods which are kept out of
VAT. No input tax credit is allowable for these goods.(e.g) Petrol
6. Who are dealers under VAT?
A dealer is a person who purchases, sells, supplies or distributes the
goods in the course of his business for valuable consideration. The VAT Act
includes:
(1) Local authority, Company, Hindu undivided family,
Association of persons, Firm
(2) Casual trader, factor, commission agent, delcredere agent,
auctioneer, local branch of the firm or company situated
outside the State
(3) Person who effects transfer of property in goods other than
by way of sale
(4) dealer in hire purchase, works contract, person who
transfers right to use the goods
(5) Dealer in eatables including food and drinks (ie., hotels,
restaurants and sweet stalls).
(6) Port Trust, Railway Administration, Shipping, Transport and
Construction Companies, Air Transport Corporation and
Airlines.
(7) Any person holding permit for transport vehicles
(8) Tamil Nadu State Road Transport Corporation
(9) Customs Department, Insurance Company, Advertising
Agencies
(10) Corporation or Companies of State and Central Governments
7. Who are liable for Registration?
1) Those dealers whose total turnover in respect of purchase and sales
in the State is not less than Rs.10 lakhs for a year are to get
registered under the Act.
2) The other dealers whose total turnover for a year is not less than
Rs.5 lakhs shall get registered.
3) Casual Traders, agent of non-resident dealer and dealers in
jewellery irrespective of quantum of turnover shall obtain
registration.
4) Those dealers who intend to commence the business, on option,
may obtain registration.
8. What is the Registration fee?
The registration fee is Rs.500/- for principal place of business and
Rs.50/- for each additional place of business. (Branches, Godowns). No
Security Deposit is necessary for Registration, for dealers. There is no
renewal of registration under VAT and it is permanent till it is cancelled by
the Department or on stoppage of business when reported by the dealer.
9. Who is the registering authority?
Head of the assessment circle in whose jurisdiction the dealer’s
principal place of business is situated.
10. What is TIN?
The registration number allotted to the dealers is popularly known as
TIN i.e. Taxpayer Identification Number. This is a eleven digit number to
be quoted in all VAT transactions and correspondence
11. Whether dealer registered under Tamil Nadu General Sales Tax
Act, 1959 has to apply for TIN ?
All registered dealers under TNGST Act 1959 whose registration is in force shall
be provided with TIN automatically without any fee. But after receipt of TIN, the dealers
have to file application for obtaining certificate of registration under VAT. Dealers may
get TIN, download application and file the details of the application online in the
websites ‘www.tnsalestax.com, or www.tnsalestax.gov.in or www.tnvat.gov.in
to speed up the process of registration
12. How to apply for registration?
On Introduction of VAT, a new dealer shall file an application in the
specified form along with fee as detailed above to the registering authority in
whose jurisdiction, his principal place of business is situated with a
sufficiently stamped self addressed enveloped, with necessary documents
required in the application form.
13. How is the certificate of registration issued?
The registered authority shall acknowledge the receipt of application
filed by the dealer. Thereafter, he shall issue certificate of registration within
30 days from the date of receipt of application. In order to speed up the
process of registration one can utilise the e-services through web sites of the
department www.tnsalestax.com, or www.tnsalestax.gov.in or
www.tnvat.gov.in
14. What is exempted sale?
An exempted sale is a sale on which no tax is levied, and no Input Tax
Credit is allowed.
15. What is zero rated sale?
Zero rate sale is a sale for which no tax is levied but the tax paid on
local purchases is refunded to dealer who effected that sale. The Value
Added Tax Act specified the zero rated sales as:
a) Export Sec.5(1)
b) Sale in the course of export [5 (3) of CST Act, 1956] (ie) Sale to
Exporters
c) Sale to International organizations
d) Sale to SEZ
16.Is there any provision for compounding system of tax under VAT ?
Yes there is. It is available for, on their option:
1) The dealers who effects second and subsequent sale in the State.
The Act provides tax not exceeding 1% as notified by Government
5
on the turnover for the above dealers whose total turnover for a
year is less than Rs. 50 lakhs
2) The Works contractors may opt to pay at compounded rates at 2%
(civil), 4% (others) instead of paying tax at the rate prescribed for
the goods involved.
3) The hotels, restaurants and sweet stalls may opt to pay tax at
compounded rate prescribed in the Act at slab rates where total
turnover is less than Rs.10 lakhs but not more than Rs.50 lakhs.
No Input tax credit is allowable to those dealers who have opted
for compounded system.
17. Whether the dealers must maintain detailed accounts under VAT
as in TNGST regime?
The details of accounts to be maintained are available in the Rules
18. Whether dealers paying tax on composition basis have to
maintain detailed accounts ?
Not necessary
(a) The dealers who opted to pay tax on his total turnover not
exceeding Rs. 50 lakhs are to maintain purchase and sales
accounts alone.
(b) The dealers in hotels and restaurants are to maintain purchase and
sales accounts alone.
(c) The works contractors are to maintain the accounts showing the
details of contract and payments received alone.
19. How the returns are to be filed?
Every dealer who is liable to pay tax under this Act shall file return on
or before 20th of the succeeding month to Assessing authority in whose
jurisdiction the principal place of business is located along with statement of
purchases and sales effected by him during the month in the Form specified
in Rules.
Every dealer whose taxable turnover in the preceding year is Two
hundred crores of rupees and above shall file return on or before 12th of
succeeding month along with statement of purchases and sales effected by
him during the month.
The returns shall be filed either electronically or by ICR forms. The
returns so filed shall be accompanied with proof of payment.
20. What is the mode of payment of tax ?
(i) by remittance into a State Bank of India or any other bank authorised
by Government from time to time (or)
(ii) by remittance in cash into a Government Treasury or to the assessing
authority or other officer empowered to make the demand or authorised to
make the collection (or)
(iii) by means of a crossed cheque in favour of the assessing authority
drawn on any one of the banks situated within the city / town where office of
the assessing authority is situated (or )
(iv) by means of a crossed demand draft or a banker’s cheque drawn in
favour of the assessing authority (or)
(v) by any other mode as authorised by the Government from time to
time.
21 How is the assessment made?
All the assessments are self-assessments as all returns filed are to be
accepted. The dealers need not appear before assessing authority or produce
the accounts for annual assessments. The assessing authority shall accept
the returns filed by the dealer and pass assessment order after the
assessment year is over. The orders shall be served on dealers in the manner
prescribed in Rules.
22. What is self-assessment?
Self determination of tax liability by dealer through periodical returns
prescribed in the Act; is called Self-assessment.
23. Will there be any random check of accounts?
Yes. The Commissioner of Commercial Taxes, may select assessments
not exceeding 20% of total self assessments in the State for detailed check
of accounts. The details of such selection shall be placed on notice board in
the assessment circle and in the department websites The accounts which
are selected for detailed check shall be called and checked by assessing
authority. After check, the assessing authority either accept and confirm the
self assessment already passed or revise the assessment.
24. What are inputs?
Input means all purchases by a dealer in the course of his business,
including capital goods. These goods may be meant for re-sale or use in
manufacture, processing of other goods or packing of goods manufactured.
25. What is industrial input?
The industrial inputs are those goods which are notified by
Government and generally go into manufacture of other goods and they are
taxable at 4%.
26. What is input tax?
Input tax is the amount of tax paid on local purchases by a registered
dealer to another registered dealer.
27. What is output?
Output means sale of goods made by a registered dealer to other
registered dealers and Consumers in the course of his business.
28. What is output tax?
Output tax is tax collected on sale of goods from the buyer. The
output tax is calculated by applying the rate of tax on taxable turnover of
these goods.
29. What is Tax invoice?
Tax invoice is popularly known as bill, which should contain details of
sale such as name and address of the purchaser with his TIN, name of
goods, quantity of goods sold, its value etc. and tax rate and amount
charged separately. This invoice / bill is to be issued in duplicate, the
original for purchaser and duplicate to be retained by the selling dealer.
30. What is input tax credit?
Input tax credit is an aggregate total amount of tax paid by a
registered dealer on the total purchases made by him within the State from
other registered dealers (for a particular period.); but not eligible in some
cases.
The input tax credit can be adjusted against the tax payable by the
purchasing dealer on his sales.
The dealers are not eligible for input tax credit on all inputs. There are
certain restrictions and conditions on eligibility of input tax credit. They are
given in detail under TNVAT Act, 2006.
31. How is input tax credit claimed?
Input tax credit shall be claimed only on the basis of original purchase
tax invoice issued by registered selling dealer.
A registered dealer can claim input tax credit on his purchases, if he
holds a valid tax invoice / bill at the time of furnishing his return to assessing
authority.
32. Whether input tax credit can be claimed , if the original invoice is
lost ?
Yes. It can be claimed on the basis of duplicate / carbon copy of the
invoice obtained from selling dealer.
33. Is this benefit available to the dealers who opt to pay tax at a
Compounded rate?
No.
34. What are the transactions not eligible for input tax credit?
(a) Sale of exempted goods
(b) purchase of goods from outside the State
(c) goods purchased in the course of business, but used for personal
facility of proprietor, partner or director
(d) goods damaged in transit
(e) goods stolen, destroyed or lost
(f) goods sold in the course of inter-state sale without support of C
form
(g) goods transferred to outside the State for sale either by branch or
agent without support of Form F
(h) goods returned
35.Can a dealer claim Input Tax Credit for goods sold in Inter-State
trade?
Yes. It can be claimed only when those sales are effected to the
Registered dealers of other State against Form C.
36.Whether claim of input tax credit is on a one to one basis ?
No. The tax paid on purchases in a period can be deducted from tax
payable on sale, whether such goods is sold or not during that particular
period.
37.Will there be Input Tax Credit for all purchases?
No, It will be available only for local purchases from registered dealers,
but not on goods taken for self-use/given as samples, gifted, lost in theft,
fire, damaged or destroyed/all automobiles including two wheelers, three
10
wheelers and their spare parts for repair or maintenance, air-conditioning
units, refrigerators.
38.Whether the goods held in closing stock are eligible for input tax
credit?
Yes. A registered dealer is entitled for input tax credit for goods held
in closing stock on the previous date of the commencement of VAT Act 2006.
The goods should have been purchased within one year prior to
commencement of the Act (closing stock relating to purchases locally made
during the period January 2006 to December 2006) from registered dealer –
where tax amount with rate of tax are shown separately in purchase invoices
39.Is there any time-limit to claim the Input Tax Credit?
Yes. In the case of goods held in Closing stock on 31.12.2006,the time-limit
is within 30 days from the date of commencement of the VAT Act, that is,
before 1.2.2007.In the case of other goods it is three years.
40. What is the procedure to be adopted to claim input tax credit for
the goods held in closing stock ?
A registered dealer who claims input tax credit for the goods held in
closing stock shall furnish details of inventory with details of input tax paid to
the assessing authority within thirty days from the date of the
commencement of the Act along with Photostat copy of the related purchase
invoices / bills in the prescribed form. The assessing authority, after receipt
of inventory and after verification of the genuineness of the claim shall pass
order determining the quantum of input tax credit eligible for the dealer
within 3 months. Thereafter, the dealer can take the credit and deduct from
tax payable on sale. The dealer shall adjust the credit on six equal monthly
instalments within six months from the date of receipt of the order passed by
the assessing authority. After adjustment, if there is tax credit available, the
same shall lapse to Government, after six months.
41.What is meant by Capital Goods?
Capital goods are, in general, the movable assets like Plant and machinery
used in industry, for manufacture of goods ,but do not mean goods (stockin-
trade) for sale.
42.What are Capital Goods under the VAT Act?
Capital goods” means, –
a) plant, machinery, equipment, apparatus, tools, appliances or
electrical installation for producing, making, extracting or
processing of any goods or for extracting or for bringing about any
change in any substance for the manufacture of final products;
b) Pollution control, quality control, laboratory and cold storage
equipment;
c) Components spare parts and accessories specified at (a) and (b)
above;
d) moulds, dies, jigs and fixtures,
e) refractors and refractory materials,
f) tubes, pipes and fittings thereof; and
g) Storage tanks.
used in the State for the purpose of manufacture, processing,
packing or storing of goods in the course of business excluding civil
structures and such goods as may be notified by the Government.
43. Are capital goods held in closing stock eligible for input tax
Credit ?
No.
44.Will there be Input Tax credit for all Capital Goods?
Yes, but not for all. Goods notified by the Government are not eligible for
Input Tax Credit which are under the negative list and not eligible for the
Capital Goods purchased before 1.1.2007
45. How the Input Tax Credit-has to be claimed and availed for
Capital Goods?
Every registered dealer while submitting monthly returns to the
assessing authority/can claim the Input Tax Credit paid for all local purchases
made from registered dealers on the basis of Original Tax Invoices in those
returns itself for Capital Goods, after the commencement of commercial
production. They can deduct the same from the Output tax, if any, payable
on the local sales or inter-State sales in those monthly returns. In the first
year of commencement of commercial production, 50% of the input tax
credit can be availed as maximum and the rest in the second or third year. At
the end of the third year, any credit not availed will be lapsed to
Government.
46. Is Input Tax credit available for all?
No. Input Tax credit is not available for Capital Goods used for
manufacture of goods which are exempted from tax.
47. Will there be Input Tax credit for Capital Goods used in Lease or
Works Contract?
Yes, but not for the dealers who have opted to pay tax under compounding
system.
48.What is the rate of tax for Capital Goods?
The rate of tax is 4% vide item no.
49. What is reversal of input tax credit?
Reversal of Input Tax Credit means reversal of Input Tax Credit already
claimed and availed.
50. When the input tax credit has to be reversed?
(1) Input tax credit was availed but subsequently the related goods
have been stolen or damaged or destroyed.
(2) Input tax credit was claimed but subsequently it has been detected
that related purchases are from bogus traders (bill traders).
(3) Input tax credit was availed but related goods have been given as
free sample or gift to others.
(4) Input tax credit availed but subsequently the related goods are
used to provide facility to the proprietor / partner / director. of the concern.
51. How will the refund be issued to the exporters (dealers who
effect zero rate sale)
The dealer who claims refund due to zero rate sales may file an
application in Form D1 to the assessing authority along with copies of the
purchase invoices of related goods. After verification the assessing authority
will issue refund within 90 days from the date of receipt of application in
Form D1.
If the excess amount is not refunded within ninety days, whatever
may be the reason, the assessing authority will issue refund along with
interest at the rate prescribed in the Act. If the dealers, do not claim refund
within 180 days from the date of export or before the end of the financial
year, whichever is later, the amount to be refunded shall lapse to
Government.
52. Whether there will be any change in appeal procedure to the
earlier TNGST Act?
No. The appeal procedure detailed in Tamil Nadu General Sales Tax
Act will continue in VAT also.
53. Whether deferral and waiver will continue?
Yes, by application for continuance to the Assistant Commissioner
concerned. Waiver unit may opt for deferral on application
54. What will be the role of Enforcement Wing in VAT system?
Enforcement Wing will function as Audit Wing and do detection of wrong
claim of Input Tax Credit under VAT system.
55. What is the remedy when the Assessing Authority makes
provisional order disallowing the Input Tax Credit, on scrutiny of
monthly return(s)?
A revision petition may be filed to the Deputy Commissioner
concerned, as in the TNGST Act, 1959.
56. What are the major differences between TNGST and VAT?
Self-assessment without conditions, One time registration without
renewal, non-changing TIN irrespective of change of place of business,
non- production of accounts annually for the purpose of assessment,
simplified low rate structure, removal of salesmen permit, Input Tax
Credit, abolition of additional levies like SC, AST, RST. Self-declaration
for Industrial Inputs in lieu of Form XVII, Input Tax Credit for Capital
goods, opening stock, refund for exporters (zero rate sellers).
List Of Top 50 Companies Of National Stock Exchange of India
List Of Top 50 Companies Of National Stock Exchange of India (NSE)
Introduction:
Capital market reforms in India and the launch of the Securities and
Exchange Board of India (SEBI) accelerated the incorporation of the second
Indian stock exchange called the National Stock Exchange (NSE) in 1992.
After a few years of operations, the NSE has become the largest stock
exchange in India .The National Stock Exchange of India (NSE) situated in
Mumbai - is the largest and most advanced exchange with 1016 companies
listed and 726 trading members.
The NSE is one of the few exchanges in the world trading all types of
securities on a single platform, which is divided into three segments:
Wholesale Debt Market (WDM), Capital Market (CM), and Futures &
Options (F&O) Market. Each segment has experienced a significant growth
throughout a few years of their launch. While the WDM segment has
accumulated the annual growth of over 36% since its opening in 1994, the
CM segment has increased by even 61% during the same period Today the
NSE takes the 14th position in the top 40 futures exchanges in the world.
In 1996, the National Stock Exchange of India launched S&P CNX Nifty
and CNX Junior Indices that make up 100 most liquid stocks in India. CNX
Nifty is a diversified index of 50 stocks from 25 different economy sectors.
And in 1998, the National Stock Exchange of India launched its web-site
and was the first exchange in India that started trading stock on the Internet
in 2000. The NSE has also proved its leadership in the Indian financial
market by gaining many awards such as 'Best IT Usage Award' by
Computer Society in India (in 1996 and 1997) and CHIP Web Award by
CHIP magazine (1999)
The National Stock Exchange of India Ltd. provides its clients with a single,
fully electronic trading platform that is operated through a VSAT network.
Unlike most world exchanges, the NSE uses the satellite communication
system that connects traders from 345 Indian cities. The advanced
technologies enable up to 6 million trades to be operated daily on the NSE
trading platform
List of Top 50 Companies of NSE
(National Stock Exchange)
~ RELIANCE INDUSTRIES LTD.
~ OIL AND NATURAL GAS CORPORATION LTD.
~ BHARTI AIRTEL LIMITED
~ NTPC LTD
~ RELIANCE
~ COMMUNICATIONS LTD.
~ ICICI BANK LTD.
~ INFOSYS TECHNOLOGIES LTD.
~ TATA CONSULTANCY SERVICES LTD,
~ BHEL,
~ STATE BANK OF INDIA,
~ STEEL AUTHORITY OF INDIA,
~ LARSEN & TOUBRO LTD.,
~ HERO HONDA MOTORS LTD,
~ ZEE ENTERTAINMENT LTD,
~ INDIAN PETROCHEMICALS CORPORATION LTD.,
~ CIPLA LTD,
~ BHARAT PETROLEUM CORPORATION LTD.,
~ VIDESH SANCHAR NIGAM LTD,
~ DR. REDDY'S LABORATORIES,
~ MAHANAGAR TELEPHONE NIGAM LTD,
~ GLAXOSMITHKLINE PHARMA LTD.,
~ ABB LTD. ,
~ POWER GRID CORPORATION OF INDIA,
~ RELIANCE ENERGY LTD,
~ SIEMENS LTD,
~ ACC LIMITED,
~ AMBUJA CEMENTS LTD,
~ HCL TECHNOLOGIES LTD,
~ HINDALCO INDUSTRIES LTD,
~ NATIONAL ALUMINIUM CO LTD,
~ SUN PHARMACEUTICALS IND.,
~ MAHINDRA & MAHINDRA LTD,
~ TATA POWER CO LTD,
~ PUNJAB NATIONAL BANK,
~ RANBAXY LABS LTD,
~ ITC LTD,
~ RELIANCE PETROLEUM LTD.,
~ HDFC LTD,
~ WIPRO LTD,
~ STERLITE INDUSTRIES LTD.,
~ HDFC BANK LTD,
~ TATA STEEL LIMITED,
~ HINDUSTAN UNILEVER LTD.,
~ SUZLON ENERGY LIMITED,
~ GAIL (INDIA) LTD,
~ GRASIM INDUSTRIES LTD,
~ TATA MOTORS LIMITED,
~ MARUTI UDYOG LIMITED
Introduction:
Capital market reforms in India and the launch of the Securities and
Exchange Board of India (SEBI) accelerated the incorporation of the second
Indian stock exchange called the National Stock Exchange (NSE) in 1992.
After a few years of operations, the NSE has become the largest stock
exchange in India .The National Stock Exchange of India (NSE) situated in
Mumbai - is the largest and most advanced exchange with 1016 companies
listed and 726 trading members.
The NSE is one of the few exchanges in the world trading all types of
securities on a single platform, which is divided into three segments:
Wholesale Debt Market (WDM), Capital Market (CM), and Futures &
Options (F&O) Market. Each segment has experienced a significant growth
throughout a few years of their launch. While the WDM segment has
accumulated the annual growth of over 36% since its opening in 1994, the
CM segment has increased by even 61% during the same period Today the
NSE takes the 14th position in the top 40 futures exchanges in the world.
In 1996, the National Stock Exchange of India launched S&P CNX Nifty
and CNX Junior Indices that make up 100 most liquid stocks in India. CNX
Nifty is a diversified index of 50 stocks from 25 different economy sectors.
And in 1998, the National Stock Exchange of India launched its web-site
and was the first exchange in India that started trading stock on the Internet
in 2000. The NSE has also proved its leadership in the Indian financial
market by gaining many awards such as 'Best IT Usage Award' by
Computer Society in India (in 1996 and 1997) and CHIP Web Award by
CHIP magazine (1999)
The National Stock Exchange of India Ltd. provides its clients with a single,
fully electronic trading platform that is operated through a VSAT network.
Unlike most world exchanges, the NSE uses the satellite communication
system that connects traders from 345 Indian cities. The advanced
technologies enable up to 6 million trades to be operated daily on the NSE
trading platform
List of Top 50 Companies of NSE
(National Stock Exchange)
~ RELIANCE INDUSTRIES LTD.
~ OIL AND NATURAL GAS CORPORATION LTD.
~ BHARTI AIRTEL LIMITED
~ NTPC LTD
~ RELIANCE
~ COMMUNICATIONS LTD.
~ ICICI BANK LTD.
~ INFOSYS TECHNOLOGIES LTD.
~ TATA CONSULTANCY SERVICES LTD,
~ BHEL,
~ STATE BANK OF INDIA,
~ STEEL AUTHORITY OF INDIA,
~ LARSEN & TOUBRO LTD.,
~ HERO HONDA MOTORS LTD,
~ ZEE ENTERTAINMENT LTD,
~ INDIAN PETROCHEMICALS CORPORATION LTD.,
~ CIPLA LTD,
~ BHARAT PETROLEUM CORPORATION LTD.,
~ VIDESH SANCHAR NIGAM LTD,
~ DR. REDDY'S LABORATORIES,
~ MAHANAGAR TELEPHONE NIGAM LTD,
~ GLAXOSMITHKLINE PHARMA LTD.,
~ ABB LTD. ,
~ POWER GRID CORPORATION OF INDIA,
~ RELIANCE ENERGY LTD,
~ SIEMENS LTD,
~ ACC LIMITED,
~ AMBUJA CEMENTS LTD,
~ HCL TECHNOLOGIES LTD,
~ HINDALCO INDUSTRIES LTD,
~ NATIONAL ALUMINIUM CO LTD,
~ SUN PHARMACEUTICALS IND.,
~ MAHINDRA & MAHINDRA LTD,
~ TATA POWER CO LTD,
~ PUNJAB NATIONAL BANK,
~ RANBAXY LABS LTD,
~ ITC LTD,
~ RELIANCE PETROLEUM LTD.,
~ HDFC LTD,
~ WIPRO LTD,
~ STERLITE INDUSTRIES LTD.,
~ HDFC BANK LTD,
~ TATA STEEL LIMITED,
~ HINDUSTAN UNILEVER LTD.,
~ SUZLON ENERGY LIMITED,
~ GAIL (INDIA) LTD,
~ GRASIM INDUSTRIES LTD,
~ TATA MOTORS LIMITED,
~ MARUTI UDYOG LIMITED
Vat Rates Increased (4% to 5%) In Haryana Applicable from 15 February 2010
The Haryana Government has issued Notification No. S.O. /H.A. 6/2003/S. 7/2010 dated 15 February, 2010 enhancing the basic rate of tax as mentioned below. The new rate is effective 15 February, 2010.
| Particulars | Rate up to 14 February 2010 | Rate with effect from 15 February 2010 |
| Goods falling under Schedule C and liable to tax at 4% | 4% | 5% |
However, the following goods shall continue to be liable to tax at 4%:
- industrial inputs and packing materials, as defined under Entry 102 of Schedule C
- declared goods, as defined under the Central Sales Tax Act, 1956
Notification mentioned above is as follows:-
HARYANA GOVERNMENT, EXCISE AND TAXATION DEPARTMENT
Notification , Dated: 15 Feb. , 2010
No. S.O. /H.A.6/2003/S.7/2010. — In exercise of the powers conferred by sub-clause (iii) of clause (a) sub-section (1) of section 7 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003),
List Of Items Under Schedule A,B & C For VAT
1
Schedule A
[See sub-clause (i) of clause (a) of sub-section (1) of section 7].
Sr.
No.
Description of goods Rate
of tax
1 2 3
1. Gold, silver, other precious metals, precious stones 1%
2. Articles including jewellery made of gold, silver, other precious
metals, precious stones
1%
3 Aviation Turbine Fuel, Petrol, Gasohol
w.e.f. 1.4.2003 to 31.1.2004
20%
Aviation Turbine Fuel and Petrol subject to entry 7 20%
Explanation:- For the purpose of this entry ‘Petrol’ means any inflammable
Hydrocarbon oil (excluding crude oil) which either by itself or in
admixture with any other substance, is suitable for use as fuel in
spark ignition engines.
Subs. Vide no. S.O. 9, dated 22.1.2004 w.e.f. 1.2.2004
4. High Speed diesel, Super light diesel Oil, Light diesel oil
w.e.f. 1.4.2003 to 31.1.2004
High Speed diesel, Super light diesel Oil, Light diesel oil
Subs. Vide no. S.O. 9, dated 22.1.2004 w.e.f. 1.2.2004 to 05.06.2008
subject to entry 7
High Speed diesel, Super light diesel Oil, Light diesel oil
subject to entry 7
Subs. vide no. S.O. 57, dated 09.07.2008(w.e.f. 06.06.2008)
12%
12%
8.8%
Explanation:- For the purpose of this entry ‘diesel’ means any inflammable
Hydrocarbon oil (excluding crude oil) which either by itself or in
admixture with any other substance, is suitable for use as fuel in
engines other than spark ignition engines.
5. Liquor as defined in Punjab Excise Act, 1914 (1 of 1914)
w.e.f. 1.4.2003 to 31.3.2009
Liqour sold by bar licenses (L-4/L-5/L-12C/L-12G/L-10E and 1st sale
of Indian foreign Liqour (Bottled in Origin ) in the State.
Subs. vide no. S.O. 40/H.A.6/2003/S.59/2009, dated 31.03.2009
(w.e.f. 01.04.2009)
20%
25%
6. Omitted vide notification no. S.O. 46, dated 30.6.2005.
Before omission entry was “Tyres and Tubes” 8%
7. Aviation Turbine Fuel, Petrol, Gasohol, High Speed Diesel, Light
Diesel Oil, Super Light Diesel Oil, Kerosene, Liquid Petroleum Gas,
Low Sulphur Heavy Stock and Furnance Oil when sold by one oil
company to other oil company for the purpose of resale in the state,
outside the state (after their export out of state), or in the course or
inter-state trade or commerce.
4%
Explanation: For the purpose of this entry “oil company means M/s Indian Oil
Corporation Limited, M/s Bharat Petroleum Corporation Limited,
M/s Hindustan Petroleum Corporation Limited, M/s Indo Burma
Petroleum Corporation Limited, M/s Reliance Industries Limited
and Numaligarh Refinery Ltd.,”;
Inserted vide No. S.O. 93/H.A.6 / 2003/S.59/2003, dated 8.7.2003 w.e.f. 8.7.2003
8. Ply board
Inserted vide No. S.O. 116, dated 29.12.2006 w.e.f. 1.7.2005
12%
“SCHEDULE B
[See clause (p) of sub-section (1) of section2]
Serial
No. Description of goods
1 2
1 Agricultural implements and irrigation equipments used for agricultural
purposes as detailed below :-
A. Ordinary Agricultural Implements:
1 Hand Hoe or Khurpa
2 Sickle
3 Spade
4 Baguri
5 Hand-wheel Hoe
6 Horticultural tools like budding, grafting
knife/shear, Pruning shear or hook, hedge shear,
sprinkler, rake
7 Sprayer, duster and sprayer-cum-duster
8 Soil Injector
9 Jandra
10 Wheel barrow
11 Winnower/winnowing fan
12 Dibbler
13 Gandasa
14 Puddler
15 Fertilizer seed broadcaster
16 Maize sheller
17 Groundnut decorticator
18 Manure or seed screen
19 Flame gun
20 Seed grader
21 Hand driven chaff cutters and their parts, except bolts, nuts and
springs
22 Tasla
23 Tangli
B . Bullock Drawn Agricultural Implements
1 Yoke
2 Plough
3 Harrow and its following parts: -
(i) Harrow frame
(ii) Harrow spool
(iii) Harrow axle
(iv) Harrow scappers
(v) Harrow draw bar
(vi) Harrow draw bar `U’
(vii) Harrow clamp
(viii) Harrow handle
(ix) Harrow clutch
(x) Harrow pathala
(xi) Harrow disc
4 Cultivator or Triphali
5 Seed drill, fertilizer drill, seed-cum-fertilizer drill
6 Planter
7 Plank or float
8 Leveller or scoop
9 Ridger
10 Ditcher
11 Bund Former
12 Thrasher or palla
13 Transplanter
14 Chaff cutters and their parts, except bolts, nuts and springs
15 Persian wheel and bucket chain or washer chain
16 Cart and its following parts : -
(i) Animal driven vehicle rims
(ii) Animal driven vehicle axle
(iii) Draw bar
(iv) Hook
17 Reaper
18 Mower
19 Sugar Cane Crusher
20 Cane Juice Boiling pan and grating
3
21 Roller
C. Tractor Drawn Agricultural implements
1 Plough and its following parts :-
(i) Mould board plough assembly
(ii) Disc plough covers
(iii) Disc plough hubs
(iv) Disc plough land wheels
(v) Disc plough shoes
(vi) Disc plough bracket cap
(vii) Disc plough bracket
(viii) Disc plough assembly scrapper
(ix) Disc plough bracket scrapper
(x) Disc plough bracket-furrow wheel
(xi) Disc plough assembly axle
(xii) Disc plough spring cap
(xiii) Disc plough assembly-spindle and dust cap
(xiv) Disc plough furrow wheel
2 Harrow and its following parts: -
(i) Harrow frame
(ii) Harrow spool
(iii) Harrow bush
(iv) Harrow cast iron nut and check nut
(v) Harrow hub
(vi) Harrow axle
(vii) Harrow nipple bolt
(viii) Harrow lock patti
(ix) Harrow scrapper
(x) Harrow draw bar
(xi) Harrow draw bar ‘U’
(xii) Harrow clamp
(xiii) Harrow handle
(xiv) Harrow clutch
(xv) Harrow patnals
(xvi) Harrow disc
3 Cultivator or tiller and its following parts : -
(i) Tiller tyne assembly
(ii) Tiller tyne
(iii) Tiller spring
(iv) Tiller shovel/phalla
(v) Tiller pin
(vi) Tiller anchor pin
(vii) Tiller toggle assembly
(viii) Tiller link pin
(ix) Tiller tyne stop
(x) Tiller assembly tool bar
(xi) Tiller 3-point linkage
(xii) Tiller twist patti
(xiii) Tiller angle bracket
(xiv) Tiller frame front and rear
4 Seed drill, fertilizer drill or seed-cum-fertilizer drill and its following
parts :-
(i) Seed drill tyne
(ii) Seed drill shovel/phalla
(iii) Seed drill grari
(iv) Seed drill feeder (Pistol)
(v) Seed drill spout
(vi) Seed drill hopper assembly
(vii) Seed drill ground wheel
5 Fertilizer broadcaster
6 Planter
7 Plank or float
8 Leveller or scoop and its following parts:-
(i) Leveller frame assembly
(ii) Leveller blade
(iii) Leveller main frame
9 Bund former
10 Ridger and its following parts-
(i) Ridger tyne
(ii) Ridger shoes
(iii) Ridger/shovels/phalla
11 Trailor and its following parts:-
(i) Animal driven vehicle rims
(ii) Axles
(iii) Trailor draw bar
(iv) Trailor hook
12 Puddler
4
13 Ditcher
14 Cage wheel
15 Sprayer, duster or sprayer-cum-duster
16 Roller
17 Hoe, rotary hoe or rotavator
18 Reaper or mower harvester
19 Potato harvester or spinner
20 Groundnut digger shaker
21 Transplanter
D. Power implements
1 Thrasher and its following parts: -
(i) Thrasher weight wheels
(ii) Thrasher Jali
(iii) Thrasher sieve set
(iv) Thrasher ‘U’ clamp and beater
(v) Thrasher rotor
(vi) Thrasher ground wheels
2 Chaff cutters and their parts, except bolts,
nuts and springs
3 Maize sheller
4 Groundnut decorticator
5 Seed grader
6 Winnower
7 Seed treater
8 Power sprayer or duster
9 Agricultural pumping sets of all kinds including submersible
pumps and sprinkler irrigation system equipments and drip
irrigation system and their following components, namely :-
(i) Control units
(ii) Fertilizer applicator/injecting equipments
(iii) Dripper/Emitter/Mixee/Sprinkler/ Spinner
(iv) Filteration units:-Mesh/Screen/Sand/Gravel
(v) Distribution tube/Micro tube
(vi) Built-in-Drip-in-Linear Low Density Polyethylene pipe
(vii) Bi-pass tube
(viii) Accessories like couplers, joints, bend sockets, pressure gauge,
regulators etc
(ix) Valves
(x) Prime movers ie electric/diesel pump set of 5 Horse Power and above
with fitting
10 Poultry feed grinder and mixer
11 Transplanter
2 Aids and implements used by handicapped persons
3 All goods sold to the serving military personnel and ex-servicemen by the Canteen
Stores Department direct or through the authorised canteen contractors or through unit
run canteens.
(w.e.f. 1.7.2005 to 30.6.2006)
All goods sold to the serving military personnel, ex-servicemen, parents of deceased
unmarried service officers and widow of servicemen by the Canteen Stores Department
direct or through the authorised canteen contractors or through unit run canteens
(Sub. Vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006)
3A All goods (except goods mentioned in Schedule D) sold to Delhi Metro Rail Corporation
Limited (DMRCL) for completion of Gurgaon Metro Corridor (Gurgaon Section )
subject to furnishing of a certificate from an authorized officer of DMRCL to the effect
that the goods have been used for completion of Gurgaon section of Gurgaon Metro
Corridor.
(Inserted vide S.O. No. 112, dated 30.11.2006)
4 Aquatic feed, poultry feed and cattle feed but not including vitamins, minerals,
medicines and supplements, when sold as such.
(w.e.f. 1.7.2005 to 31.12.2005)
Animal feed, that is to say, aquatic feed, poultry feed and cattle feed including
supplements, concentrates and additives to these feeds, husk of pulses and de-oiled cakes
(including de-oiled rice bran)
Subs. Vide Notification No. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006.
Animal feed, that is to say, aquatic feed, poultry feed and cattle feed (but not including
damaged wheat) including supplements, concentrates and additives to these feeds, husk
of pulses and de-oiled cake (including de-oiled rice bran)
Subs. Vide Notification No. S.O. 41/H.A. 6/2003/S.59/2008, dated 13.05.2008 w.e.f. 1.1.2006.
5 Baan
5
6 Bangles made of any material except precious metals/stones; steel kara
7 Beehive, honey supers, hive tool, smoker, veil and helmet, feeder
8 Betel leaves
9 Books, journals, periodicals, maps, charts and globes
10 Bread except pizza bread
11 Charkha, Amber Charkha, Handloom, Handloom fabrics and Gandhi Topi
12 Chemical fertilizer and gypsum
13 Coarse grains that is to say Jowar, Bajra, Maize and flours thereof
13A Coarse Maize Bran Chhilka.
Inserted vide Notification No. S.O. 96/H.A. 6/2003/S.59/2008, dated 08.10.2008.
14 Coloured pencils, crayons used for drawing and ordinary graphite pencils popularly known as lead pencils
15 Common salt
16 Condoms and contraceptives
17 Curd, Lassi and butter milk
18 Earthen pots but not including crockery
19 Electrical energy
20 Exercise and Drawing book
21 Firewood and wood charcoal
upto 28.2.2009
Firewood, wood charcoal and Biomass Rolls (Briquettes)
Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009
22 Fishnet and fishnet fabrics
23 Foot-rules of the type usually used in schools
24 Fresh fruits and fresh vegetables including garlic and ginger but not including red chillies
25 Fresh milk, pasteurized milk and separated milk
26 Fresh plants, saplings and fresh flowers
27 Grass, hay and straw
28 Guar churi and korma, wheat bran
w.e.f 1.7.2005 to 30.9.2007
Guar, Guar flour, Guar giri, Guar Churi, Korma and Wheat bran.
Subs. Vide no. S.O. 74, dated 21.9.2007 w.e.f. 1.10.2007
28A Gur, Shakkar and Jaggery
Inserted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
29 Hand carts and animal driven vehicles
w.e.f. 1.7.2005 to 31.12.05
(i) Hand carts; (ii) animal drawn vehicles; (iii) tyres and tubes including flaps of animal drawn vehicles.
Subs. Vide no. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006.
29A Hawan Samagri when sold in sealed packets or containers”
Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
30 Human Blood and blood plasma
w.e.f. 1.7.05 to 30.6.2006
30A Human Blood including blood components like platelets, red blood corpuscles (RBC), plasma, anti
hemophilic factors, albumin and gamma globulin
Subs. Vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
30B Incense sticks commonly known as agarbatti, dhupkathi or dhupbati
Inserted vide no. S.O. 74, dated 1.9.2007 (w.e.f. 1.10.2007)
31 (i) Indian made Foreign Liquor (on which State Excise Duty has been paid) except when sold by a
L4/L5 or L12-C licensee –under the Haryana Liquor License Rules, 1975
(ii) Country Liquor on which state excise duty has been paid
Omitted (w.e.f. 01.04.2009) vide notification No. S.O. 40/H.A.6/2003/S.59/2009,dated 31.03.2009
31A Indian food preparations ordinarily prepared by Tandoorwalas, Lohwalas and Dhabawalas, when sold by
persons running Tandoors, Lohs and Dhabas exclusively, subject to the conditions, as may be prescribed.
Inserted vide Act no. 23 of 2006, dated 4.10.2006 w.e.f. 1.7.2005
32 Indigenous handmade musical instruments
6
33 Judicial and Non-Judicial Stamps, Entertainment Duty Stamps, Passenger and Goods Tax Stamp, Standard
Watermarked Petition Paper, Philatelic Stamp, Postal Stationery and Refund Adjustment Order
34 Kumkum, Bindi, Alta and Sindur
34A Liquid Petroleum Gas, when sold for domestic use
Inserted vide no. S.O. 57, dated 09.07.2008(w.e.f. 06.06.2008)
35 Meat, fish, prawn and other aquatic products when not cured or frozen, eggs and Livestock including live
poultry birds
36 Muddhas made of sarkanda, phool buhari jharoo
37 National Flag
38 Organic manure
38A Papad
Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
38B Pesticides, weedicides, insecticides used for plants only
Inserted vide no. S.O. 74, dated 21.9.2007 (w.e.f. 1.10.2007)
38C Pre-fabricated housing units for plant and machinery sold to the Naandi Foundation, Hyderabad by
suppliers in the State, in the project area, for providing safe drinking water, based on Reverse Osmosis, in
hundred villages having water quality problems in the districts of Jhajjar, Mohindergarh, Kaithal and
Mewat
Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009
39 Rakhi
40 Reori, gajjak, makhana, marunda, murmura and phulian
41 Sacred thread, commonly known as yagyopavit
41A Sanitary Napkins and Baby Diapers.
Inserted vide Notification No. S.O. 112/H.A. 6/2003/S.59/2008, dated 18.11.2008.
42 Seeds certified by the certification agency under the Seed Act, 1966 (54 of 1966) when sold in sealed bags
or containers.
w.e.f. 1.7.2005 to 31.12.2005
Truthfully labeled seeds or seeds certified by the certification agency under the Seeds Act, 1966 (54 of
1966) when sold in sealed bags or containers
Subs. vide No. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006 to 29.2.2009
Truthfully labelled seeds or seeds certified by the certification agency under the Seeds Act, 1966 (54 of
1966) when sold in sealed bags or containers and raw seeds used in production of such truthfully labelled
or certified seeds
Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009
43 Semen including frozen semen
44 Shoes and chappals with maximum retail price not exceeding Rs200 per pair
w.e.f. 1.7.2005 to 30.9.2005
Shoes and chappals with maximum retail price not exceeding Rs 300 per pair
Subs. vide No. S.O. 74, dated 21.9.2005 w.e.f. 1.10.2007
45 Silk worm laying, cocoon and raw silk
46 Slate, slate pencils and chalks
47 Sugar, Khandsari and Boora manufactured or made in India
48 Sugarcane
49 Takhti (used by students in schools)
50 Tender green coconut
50A Toys excluding battery operated, electric and electronic toys.
Inserted vide Notification No. S.O. 112/H.A. 6/2003/S.59/2008, dated 18.11.2008 w.e.f. 01.12.2008.
51 All varieties of cotton, woolen or silken textiles including rayon, artificial silk or nylon but not including
such carpets, druggets, woolen durrees, cotton floor durrees, rugs and all varieties of dryer felts on which
additional excise duty in lieu of sales tax is not levied
52 All varieties of textiles covered by item 51 on which knitting and embroidery work has been done
provided additional Excise Duty in lieu of sales tax is levied on them
7
53 Such varieties of canvas cloth tarpaulins and similar other products manufactured with cloth as base as are
manufactured in textile mills, powerloom factories and processing factories (but not including transmission
belts) provided additional Excise Duty in lieu of sales tax is levied on them
54 Leather cloth and inferior or imitation leather cloth ordinarily used in book binding: rubber used tissue or
synthetic water tissue or synthetic water-proof fabrics whether single textured or double textured and
book-binding cotton fabrics provided additional Excise Duty in lieu of sales tax is levied on them
55 Bidi and cut tobacco used in bidi and hooka
Substituted vide notification no. S.O. 56/H.A. 6/2003/S.59/2007, dated 03.07.2007 ( w.e.f. 28.04.2007)
56 Under wear (kachha) sewn out of cotton cloth other than hosiery cloth
57 Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water and water sold
in sealed container
58 (i) Writing ink and (ii) ball pen, refills or pen up to a maximum retail price of
Rs 25 each
59 Mithaii and Namkeen prepared with traditional tools of Halwaii trade but not by mechanical
operations like in factories”;
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006
60 (1) Tents, (2) Blankets, (3) Bandages, Plaster, Cotton, Antiseptics and Medicines, (4) Non-perishable food
items, (5) Woolen clothing items. (6) Matchboxes and Candles, (7) Hygiene materials like sanitary
napkins, combs, shampoos, etc. and (8) Bed sheets when sold to Confederation of India Industries for the
help of earthquake victims of Jammu and Kashmir subject to production of receipt acknowledging the
delivery of such goods issued by the Government of Jammu and Kashmir for a period of one year from the
date of quake i.e. upto 8.10.2006.
Inserted vide notification no. S.O. 47/H.A. 6/2003/S.59/2006, dated 24 April, 2006.
61 Crudely tanned leather (called “half tanned leather”) usually tanned by villagers in villages (other than that
tanned in a factory)
Inserted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
SCHEDULE C
[See sub-clause (iii) of clause (a) of sub-section (1) of section 7]
Serial No. Description of goods
1 2
1 Aluminum Conductor Steel Reinforced Cables
2 All equipments for communication such as, Private Branch Exchange(P.B.X.) and Electronic Private
Automatic Branch Exchange (E.P.A.B.X.)
3 All intangible goods e.g. copyright, patent, rep license, duty entitlement pass book
4 All types of yarn including sewing thread and waste of all types of yarn
4A All types of liquor when sold in the State for the first time, for consumption during 2009-10, i.e. in the hands
of L-13 in the case of country liquor, L-1B and L-1 AB in the case of Indian Made Foreign Spirit , and
L-1-B-1 and L-1-AB-1in the case of beer and wine etc., L-1 AB-A for RTB (Ready to drink beverages),
except Indian Foreign Liquor (Bottled in Origin) sold by L-1BF
Inserted vide notification No. S.O. 40/H.A.6/2003/S.59/2009, dated 31.03.2009 w.e.f. 31.03.2009
5 All metal utensils including pressure cookers/pans except utensils made of precious metals
6 Areca nut powder and betel nut
7 Bamboo
7A Barley Sprout
Inserted vide notification no. S.O. 4, dated 13.1.2009 w.e.f. 1.2.2009
8 Basic chromium sulphate, sodium bichromate
9 Bearings except auto parts
10 Beedi leaves
11 Beltings
12 Bicycles, tricycles, cycle rickshaws and parts thereof
13 Biomass briquettes
14 Bitumen
15 Blankets manufactured by composite units
16 Bone meal, crushed bones, bones, bone sinews and burnt bones
16A Buttons
Inserted vide notification no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
16B Bricks made principally of fly ash (with fly-ash content of more than 50%)
Inserted vide notification no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
16C Candle
Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
17 Castings
18 Castor oil
19 Clay including fireclay
20 Coffee beans and seeds, cocoa pod, green tea leaves and chicory
21 Coir and coir products excluding coir mattresses
21A Compact fluorescent Lamps, tubes and bulbs
Inserted vide No. S.O 69, dated 17.8.07 (w.e.f 1.9.07 to 30.11.2008).
Compact fluorescent lamps, tubes and bulbs and chokes of T-5, 28W energy efficient, electronic tube lights
with electronic ballast.
Subs. Vide No. S.O 112, dated 18.11.08 w.e.f. 01.12.2008.
21B Components, accessories and spare parts of fire arms, weapons and ammunitions, weapon-system etc. sold to
Ordnance Depots and other Defence Establishments of Ministry of Defence
Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009
22 Cotton waste, 8oollen waste
23 Crucibles
24
(1) Cutting Tools viz Drills, Taps, Cutters, End Mills, Reamers, Dies, Tool Bits etc. (used in industries for
Tapping, Threading, Drilling, Boring, Milling, Turning etc.)
(2) Carbide Tip, Inserts of Cermets
(3) Engineering Files, Rasps, Pliers
(4) Spanners
(5) Vices, Clamps, Oil Cane
(6) Die Handle, Hammer Tips
(7) Hacksaw Blade, Bendsaw Blade and all types of Hand and Power Saws
(8) Bonded Abrasives viz Grinding Wheels and the like Bonded Abrasives, Parting wheels, finishing
sticks, mounting wheels etc. (for Grinding, Sharpening, Polishing and Cutting)
(9) Coated Abrasives viz Grinding Discs, Coated Emery Cloth,
Waterproof Emery Paper, Emery Belts and Rolls, Emery wheels (made from Natural or Artificial
Abrasive Powder or grain)
(10) Gasket, Steam Jointing Sheets, Industrial Asbestos products like
Asbestos cloth, Asbestos Rope
(11) Electro mechanical Power Tools and its Spares
9
(12) Poly Tetra Fluro Ethane Teflon Taps, Sheets, Rods
(13) Conveyor Belts, V Belts, Transmission Belts
(14) Epoxy Resins
(15) Epoxy Hardeners
(16) Cotter Pins, Threaded studs made of Iron and Steel
(17) Plastic Box strappings
(18) Anti Rust spray, mould release spray, cutting oil, High Temperature Grease
(19) Gauges for measuring and checking instruments
(20) Micrometers and Calipers
(21) Pneumatic Parts, fittings and accessories for machinery
(22) Valves, Cocks, Solenoid Valves and Coils etc.
(23) Magnetic Block, Chucks, Couplings
(24) Air and Gas Pipes, Tubes, Hoses (for Conveying Air, Gas and Liquid)
(25) Oil Seals, O Rings, Rubber Gasket
(26) Pulley Tackle and Industrial Hoists
(27) Industrial Safety item viz Hand Gloves, Aprons, Leg Guard, Nose Mask,
Face Shield, Rubber Fingers, Safety Industrial Helmet, Safety
Goggles
24A Desi Ghee
Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
25 Drugs and medicines including bulk drugs, glucose-D and oral re -hyderation salt.
With effect from 1.7.2005 to 31.12.2005
Bulk drugs, drugs, medicines, vaccines, medicated ointments produced under drug licence, light liquid
paraffin of IP grade, syringes, dressings, glucose-D, oral re-hydration salt, medical equipments/devices
and implants
Subs. Vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006
26 Dryer felt
27 Dyes, acid dyes, basic dyes
27A Earthmoving equipments viz. Excavators, Tracked Excavators and Backhoe loaders etc. sold to State and
Central Government Departments, Union Territories, Public Sector Undertakings and Municipal Bodies
Inserted vide notification no. S.O. 3, dated 13.1.2009 w.e.f. 1.11.2008
28 Edible oil, oil cake, de-oiled cake and de-oiled rice bran
With effect from 1.7.2005 to 31.12.2005
Edible oil and oil cake
Subs. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006
29 Electrodes
30 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,
glass bead, badla
31 Fibres of all types and fibre waste
32 Goods on which rate of tax otherwise applicable is more than 4% when sold to Canteen Stores Department for
further sale to the serving military personnel and ex-servicemen by the Canteen Stores Department direct or
through the authorised canteen contractors or through unit run canteens
33 Gur, jaggery and edible varity of rab gur
With 1.7.2005 to 30.6.2006
Omitted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006.
34 Hand pumps and their parts
34A Hardware of iron and steel such as aldrops, latches, handles, hinges, door-springs and door-stoppers whether
polished, enameled or plated
Inserted vide no. S.O. 77 , dated 25.08.2009 (w.e.f. 01.09.2009)
35 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower
36 Hose pipes
37 Hosiery goods
38 Hurricane lanterns and kerosene lamp
10
39 Husk and bran of cereals except wheat bran
39A Honey
Inserted vide notification no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
40 Ice
41 Imitation jewellery
42 Incense sticks commonly known as agarbatti, dhupkathi or dhupbati
Omitted vide notification No. S.O. 74, dated 21.9.2007w.e.f 1.10.2007.
43 Industrial cables and telecommunication cables (High voltage cables, Cross Linked Poly ethylene Cables,
jelly filled cables, optical fibre cables)
43A Industrial tools that is to say,-
(a) power tools such as electric drills, tapping machines, hammers, sanders, planners,
screw drivers, blowers, routers, winches, grinders, super abrasives floor, stone for
sharpening carpenters’ instruments, tile polishing blocks and rubbing bricks;
(b) measuring tools such as micrometers, vernier calipers, feeler gauges, height gauges,
slip gauges, snap gauges, pressure gauges dial thermometers, water meter and
measuring steel tapes;
(c) hydraulic tools such as jacks, pipe benders, torque wrenches, breakers, cylinders and
control valves;
(d) pneumatic tools such as impact wrenches, rammers, grinders, drills torque wrenches,
tilters, regulators and lubricant applicators;
(e) hand tools such as spanners, pliers, screw drivers, hammers torque tools, cold chisels,
drill bits and burrs, tool bits hack saws, hack saw blades and frames band saw rolls,
dice die nuts, tools for carpentry, tools for masons and steel files;”;
Inserted vide no. S.O. 100, dated 6th October, 2006 (w.e.f. 1.10.2006)
43 B Inverters, but not including the batteries sold with the inverters or otherwise
Inserted vide no. S.O. 53, dated 27.06.07 (w.e.f. 1.7.2007)
44 Telephones, cell phones , tele-printer, wireless equipment and parts thereof, Digital Video Disc and Compact
Disc, Information Technology products namely.-
HSN Code Description of Items
90.30 Word Processing Machines and Electronic Typewriters
90.30 Electronic Calculators
90.30 Computer Systems and Peripherals, Electronic Diaries
90.30 Parts and Accessories of HSN 8469, 8470 and 8471 for items listed above
90.30 DC Micromotors/Stepper motors of an output not exceeding 375 Watts
90.30 Parts of HSN 8501 for items listed above
90.30 Uninterrupted Power Supplies (UPS) and their parts
90.30 Permanent magnets and articles intended to become permanent magnets
(Ferrites)
90.30 Electrical Apparatus for line telephony or line telegraphy, including line
telephone sets with cordless handsets and telecommunication apparatus for
carries-current line systems or for digital line systems; videophones
90.30 Microphones, Multimedia Speakers, Headphones, Earphones and Combined
Microphone/Speaker Sets and their parts
90.30 Telephone answering machines
90.30 Parts of Telephone answering machines
90.30 Prepared unrecorded media for sound recording or similar recording of other
phenomena
90.30 IT software on any media
90.30 Transmission apparatus (other than apparatus for radio broadcasting or TV
broadcasting, transmission apparatus incorporating reception apparatus,
digital still image video cameras)
90.30 Radio communication receivers, Radio pagers
90.30 (i) Aerials, antennas and their parts
(ii) Parts of items at 8525 and 8527 listed above
90.30 LCD Panels, LED Panels and part thereof
90.30 Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof
90.30 Electrical resistors (including rheostats and potentiometers), other than
heating resistors
90.30 Printed circuits
90.30 Switches, Connectors and Relays for upto 5 Amps at voltage not exceeding 250 Volts,
Electronic fuses
11
90.30 Data/Graphic Display tubes, other than TV Pic ture tubes and parts thereof
90.30 Diodes, transistors and similar semi-conductor devices; Photosensitive semi
conductor devices, including photovoltaic cells whether or not assembled in
modules or made up into panels; Light emitting diodes; Mounted piezo
electric crystals
90.30 Electronic Integrated Circuits and Micro-assemblies
90.30 Signal generators and parts thereof
90.30 Optical fibre cables
90.30 Optical fibre and optical fibre bundles and cables
90.30 Liquid Crystal Devices, Flat Panel display devices and parts thereof
90.30 Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain
measuring instruments, Distortion factor meters, Psophometers, Network and
Logic Analyzer and Signal analyzer
45 Jute bags, laminated jute bags and High Density Poly Ethylene bags
46 Kerosene oil sold through Public Distribution System
47 Kikar bark and kuth
48 Knitting wool
48A Katha
Inserted vide notification number S.O. 58 dated 20.6.2006 w.e.f. 1.7.2006.
49 Lac and shellac
50 Leaf plates and cups
51 Lignite
52 Lime, Lime stone, clinker and dolomite
53 Linear alkyl benzene
53A Lith film.
Inserted vide notification No. S.O. 96/H.A. 6/2003/S. 59/2008, dated 08.10.2008 w.e.f. 01.11.2008.
54 Maize starch, maize gluten, maize germ and maize oil
55 Moulded plastic footwears and hawaii chappals and straps thereof except those covered by Schedule B
With effect from 1.1.2005 to 31.12.2006
Moulded plastic footwears whether of single mould or more than one mould and Hawaii chappals and straps
thereof except those covered by schedule B
Subs. Vide no. S.O. 116, dated 29.12.06 (w.e.f. 1.1.2007)
56 Non-ferrous scrap, ferrous and non-ferrous metals and alloys and extrusions and rolled products thereof
Explanation- This entry includes ingots, bars, slabs, sheets, circles, strips, rods, wires (not including electric
wires and super enameled copper wire), tubes, angles and scrap
57 Paper, paper board and newsprint
58 Paper pulp moulded trays
With effect from 1.7.2005 to 30.6.2006
Paper and plastic cups, paper pulp moulded trays
Inserted vide notification number S.O. 58 dated 20.6.2006 w.e.f. 1.7.2006
59 Parched, roasted or puffed grain, parched gram and roasted groundnut
60 Pipes of all varieties including Galvanized Iron pipes, Cast Iron pipes, ductile pipes, Poly Vinyl Chloride
pipes and conduit pipes
61 Pizza bread
62 Plant and machinery
63 Plant growth promoters, plant nutrients including bio-fertilizer
64 Plastic granules, plastic powder and resins, master batches
65 Polymers of ethylene in primary form
66 Polyurethane foam
67 Pesticides, weedicides, insecticides but not including mosquito repellents
Omitted vide notification No. S.O. 74, dated 21.9.2007 w.e.f 1.10.2007.
68 Pre-owned motor vehicle when sold by a dealer dealing in purchase and sale of motor vehicles
With effect from 1.7.2005 to 30.9.2006
Pre-owned motor vehicle when sold by a dealer dealing in purchase and sale of motor vehicles subject to
entry 2 in Schedule G
Subs. Vide No. S.O 88, dated 6.9.2006 w.e.f. 1.10.2006
12
69 Printed materials including diary and calendar
70 Printing ink excluding toner and cartridges
71 Pulp of bamboo, wood and paper
71A Pump sets below 5 Horsepower”
Inserted vide notification number S.O. 58 dated 20.6.2006 w.e.f. 1.7.2006
71B Processed meat, poultry and fish
Inserted vide no. S.O. 116, dated 29.12.2006 w.e.f. 1.1.2007
72 Rail coaches, engines, wagons, spares and parts thereof
Inserted vide no. S.O. 69, dated 17.8.07(w.e.f. 1.9.2007)
73 Raw wool and its waste, animal hair
74 Readymade garments
75 Renewable energy devices, components and spare parts thereof
76 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar
manufacture, brewing or distilling dregs and waste whether or not in the form of pellets
77 Rough flooring stone slabs
78 Safety matches
79 Sewing machines and parts thereof
80 Ship and other water vessels
81 Skimmed milk powder, ultra high temperature milk, cottage cheese
82 Solvent oils, other than organic solvent oil
83 Spices of all varieties and forms including cumin seed, aniseed, celery seed, turmeric, tamarind and red
chillies
84 Sports goods excluding apparels and footwear
85 Stainless steel sheets
86 Starch
87 Sugar, khandsari and boora not manufactured or made in India
88 Tea leaves
89 Tractors, harvesters and attachments and parts thereof
With effect from 1.7.2005 to 31.12.2005
Agricultural tractors, harvesters and attachments and parts thereof including tyres, tubes and flaps
of agricultural tractors
Subs. Vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006
90 Transformers
91 Transmission towers
92 Tyres and tubes for bicycles, tri-cycles, cycle rickshaws and wheel chairs
92A Toys excluding electronic toys
Inserted vide notification No. S.O. 58 , dated 20.6.2006 w.e.f. 1.7.2006 to 30.11.2008.
Battery operated and electric toys excluding electronic toys
Subs. vide notification No. S.O. 112, dated 18.11.2008 (w.e.f. 01.12.2008).
93 Umbrella except garden umbrella
94 Vanaspati (Hydrogeneted Vegetable Oil)
95 Vegetable oil including gingili oil and bran oil
96 Vitamins, minerals, medicines and supplements generally used in making aquatic feed, poultry feed and cattle
feed
With effect from 1.7.2005 to 31.12.2005
Omitted vide notification No. S.O. 46, dated 30.6.2005.
97 Waste paper
98 Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of
wheat or barley, guar, guar flour, guar giri, rajmah, lobia, rongi, sago (sabudana), soyabean meal, soyabean
flour
Word “guar” added vide notification No. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006
Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of
wheat or barley, rajmah, lobia, rongi, sago (sabudana), soyabean meal, soyabean flour.
13
Subs. Vide notification no. S.O. 74 dated 21.9.2007 w.e.f. 1.10.2007.
Wheat atta including maida and sooji, rice flour, gram flour, besan, barely ghat, barely flour
and sattu, dalia of wheat or barely, damaged wheat, rajmah, lobia, rongi, sago (sabudana),
soyabean meal, and soyabean flour.
Subs . Vide Notification No. S.O. 41/H.A. 6/2003/S.59/2008, dated 13.05.2008w.e.f. 1.1.2006.
98A Wood and timber but not including Plywood, Plyboard, Medium Density Fibre Board, Particle Board,
Hardboard, Veneer or Coated boards such as Sunmica, Formica and Laminated boards.
Inserted vide no. S.O. 100, dated 6th October, 2006 (w.e.f. 1.10.2006 to 31.10.2008).
Wooden crates, Wood and timber but not including Plywood, Plyboard, Medium Density Fibre Board, Particle
Board, Hardboard, Veneer or Coated boards such as Sunmica, Formica and Laminated boards.
Subs. vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 08.10.2008 (w.e.f. 01.11.2008).
99 Writing instruments except those covered by Schedule B
100 Zippers
100A Heena
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
100B Mithaii and Namkeen except those covered by entry 59 of Schedule B and Khoya
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
100C Nuts, bolts, screws and fasteners
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
100D Processed or preserved fruits and vegetables including jam, jelly, pickle, squash, juice, drink, paste and
powder, made of fruits/ vegetables, whether sold in a sealed container or otherwise, and wet dates.
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
100E Spectacles, parts and components thereof, contact lens and lens cleaner”
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
101 (1) HighTension (HT) Switchgear including MOCB (Miniature Oil Circuit Breakers),VCB (Vacuum Circuit
Breakers), SF 6, GO (Gang Operators)
switch
(2) HighTension (HT) Insulators
(3) Low Tension (LT) Switchgear including ACB (Air Circuit Breakers)
(4) Switchgear conductors
(5) Relays Motor Starters for 3 phase motors above 25 Horse Power
(6) Selector Switches including lead break switch
(7) Control panel including MCC (Motor Control Centre)panels
(8) Bus ducts
(9) PDB (Power Distribution Board), SDB (Sub-Distribution Board), MDB (Main Distribution Board)
(10) Metering panel
(11) Power (Low Tension) Capacitors above 5 KVAR (Kilo Volt Ampere Reactive)
(12) Power factor correction relays
(13) Voltmeter, Ampere Meter, Kilo Watt (KW) Meter, Kilo Watt Hour (KWH) Meter and Frequency Meter
(14) All types of motor above 25 Horse Power
(15) Transformers including current transformer but not including voltage stabilizers of capacity above 5 Kilo
Volt Ampere (KVA)
(16) DMC (Dough Moulding Compound), SMC (Sheet Moulding Compound) insulators
(17) Cable jointing kit
(18) MCCB (Moulded Case Circuit Breaker) including MCB (Miniature Circuit
Breaker) and distribution Board of capacity of 100 Amperes or above
102 Industrial inputs and packing materials that is to say –
Sr.
No.
Description of Goods Tariff item under
which goods
specified in column
2 are covered
1 2 3
(1) Animal (including fish) fats and oils, crude, refined or purified 1520:00:00
(2) Glycerol, Crude, Glycerol Waters and Glycerol lyes 1521:00:00
(3) Vegetable waxes (other than triglycerides), beeswax, other insect
waxes and spermaceti, whether or not refined or coloured; degras;
residues resulting from the treatment of fatty substances or animal or
vegetable waxes
1522:00:00
(4) Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised,
blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified; inedible mixtures or preparations of fats and
oils of chapter 15
1518:00:00
(5) Liquid glucose (non medicinal) 1702:30:10
(6) Denatured ethyl alcohol of any strength 2207:20:00
(7) Manganese ores and concentrates, including ferruginous manganese
ores and concentrate with a manganese content of 20% or more,
calculated on the dry weight
2602:00:00
14
(8) Copper ores and concentrates 2603:00:00
(9) Nickel ores and concentrates 2604:00:00
(10) Cobalt ores and concentrates 2605:00:00
(11) Aluminium ores and concentrates 2606:00:00
(12) Lead ores and concentrates 2607:00:00
(13) Zinc ores and concentrates 2608:00:00
(14) Tin ores and concentrates 2609:00:00
(15) Chromium ores and concentrates 2610:00:00
(16) Tungsten ores and concentrates 2611:00:00
(17) Uranium or Thorium ores and concentrates 2612:00:00
(18) Molybdenum ores and concentrates 2613:00:00
(19) Titanium ores and concentrates 2614:00:00
(20) Niobium, Tantalum, Vanadium or Zirconium ores and concentrates 2615:00:00
(21) Precious metal ores and concentrates 2616:00:00
(22) Other ores and concentrates 2617:00:00
(23) Granulated slag (slag sand) from the manufacture of iron or steel 2618:00:00
(24) Benzole 2707:10:00
(25) Toluole 2707:20: 00
(26) Xylole 2707:30:00
(27) Naphthalene 2707:40:00
(28) Phenols 2707:60:00
(29) Creosote oils 2707:91:00
(30) Normal Paraffin and Paraffin wax 2712:20:00
(31) Butadiene 2711:14:00
(32) Fluorine, Chlorine, Bromine and Iodine 2801:00:00
(33) Sulphur, sublimed or precipitated; colloidal sulphur 2802:00:00
(34) Carbon (carbon blacks and other forms of carbon not elsewhere specified or
included)
2803:00:00
(35) Hydrogen, rare gases and other non-metals 2804:00:00
(36) Alkali or alkaline-earth metals; rare -earth metals, scandium and ytrium,
whether or not intermixed or inter alloyed; mercury
2805:00:00
(37) Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 2806:10:00
2806:20:00
(38) Sulphuric acid and anhydrides thereof; petroleum 2807:00:10
(39) Nitric acid; sulphonitric acids 2808:00:00
(40) Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids 2809:00:00
(41) Oxides of boron; boric acids 2810:00:00
(42) Halides and halide oxides of non-metals 2812:00:00
(43) Sulphides of non-metals; commercial phosphorus trisulphide 2813:00:00
(44) Ammonia, anhydrous or in aqueous solution 2814:00:00
(45) Sodium hydroxide (caustic soda); potassium hydroxides (caustic potash);
peroxides of sodium or potassium
2815:00:00
(46) Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of
strontium or barium
2816:00:00
(47) Aluminium hydroxides 2818:30:00
(48) Chromium oxides and hydroxides 2819:00:00
(49) Manganese oxides 2820:00:00
(50) Iron oxides and hydroxides 2821:10:00
(51) Cobalt oxides and hydroxides; commercial cobalt oxides 2822:00:00
(52) Titanium oxide 2823:00:00
(53) Hydrazine and hydroxylamine and their inorganic salts; other inorganic
bases; other metal oxides, hydroxides and peroxides
2825:00:00
(54) Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts 2826:00:00
(55) Chlorides, chloride oxides and chloride hydroxides; bromides and bromide
oxides; iodides and iodide oxides
2827:00:00
(56) Chlorates and Perchlorates; Bromates and Perbromates; Iodates and
periodates
2829:00:00
(57) Sulphides ; Polysulphides 2830:00:00
(58) Dithionites and sulphoxylates 2831:00:00
(59) Sulphites; thiosulphates 2832:00:00
(60) Copper sulphate 2833:25:00
15
(61) Nitrites, nitrates 2834:00:00
(62) Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and
polyphosphates
2835:00:00
(63) Carbonates; peroxocarbonates (percarbonates); commercial ammonium
carbonates containing ammonium carbamate
2836:00:00
(64) Cyanides, cyanide oxides and complex cyanides 2837:00:00
(65) Fulminates, cyanates and thiocynates 2838:00:00
(66) Borates; Peroxoborates (perborates) 2840:00:00
(67) Sodium dichromate 2841:30:00
(68) Potasium dichromate 2841:50:90
(69) Radioactive chemical elements and radioactive isotopes (including the
fissile chemical elements and isotopes) and their compounds; mixtures and
residues containing these products
2844:00:00
(70) Isotopes other than those of heading No2844: compounds, inorganic or
organic of such isotopes, whether or not chemically defined
2845:00:00
(71) Compounds, inorganic or organic, of rare earth metals of yttrium or
scandium or of mixtures of these metals
2846:00:00
(72) Phosphides, whether or not chemically defined, excluding ferrophosphorus 2848:00:00
(73) Calcium Carbide 2849:10:00
(74) Ethylene, Propylene (upto 31.10.2008)
Acyclic Hydrocarbons
Subs. vide notification No. S.O. 96/H.A. 6/2003/S.59/2008, dated 08.10.2008
2901:00:00
2901:00:00
(75) Cyclic Hydrocarbons 2902:00:00
(76) Halogenated derivatives of Hydrocarbons 2903:00:00
(77) Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or
not halogenated
2904:00:00
(78) Methanol 2905:11:00
(79) Di–ethylene Glycol, Mono Ethylene Glycol, Tri–Ethylene Glycol, Ethylene
Glycol, Heavy Ethylene Glycol
2905:31:00
(80) Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives
2906:00:00
(81) Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or
phenol-alcohols
2908:00:00
(82) Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides
(whether or not chemically defined) and their halogenated,
sulphonated, nitrated or nitrosated, derivatives
2909:00:00
(83) Epoxides, Epoxyalcohols, epoxyphenols and epoxythers, with a threemembered
ring and their halogenated, sulphonated, nitrated or nitrosated
derivatives
2910:00:00
(84) Ethylene Oxide 2910:10:00
(85) Acetals and hemiacetals, whether or not with other oxygen function and
their halogenated, sulphonated, nitrated or nitrosated derivatives
2911:00:00
(86) Aldehydes, whether or not with other oxygen function; cyclic polymers of
aldehydes; paraformaldehyde
2912:00:00
(87) Halogenated, sulphonated, nitrated or nitrosated derivatives of products of
heading No 2912
2913:00:00
(88) Saturated acyclic monocarboxylic acids and their anhydrides, halides,
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or
nitrosated derivatives
2915:00:00
(89) Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids,
their anhydrides, halides, peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives
2916:00:00
(90) Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids;
their halogenated sulphonated, nitrated or nitrosated derivatives
2917:00:00
(91) Carboxylic acids with additional oxygen function and their anhydrides,
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated
or nitrosated derivatives
2918:00:00
(92) Phosphoric esters and their salts, including lactophosphates; their
halogenated, sulphonated, nitrated or nitrosated derivatives
2919:00:00
(93) Esters of other Inorganic acids (excluding esters of hydrogen halides) and
their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives
2920:00:00
(94) Amine- function compounds 2921:00:00
(95) Oxygen – function amino-compounds 2922:00:00
(96) Quaternary ammonium salts and hydroxides; lecithins and other
phosphoaminolipids
2923:00:00
16
(97) Carboxyamide-function compounds; amide-function compounds of carbonic
acid
2924:00:00
(98) Carboxyamide-function compounds (including saccharin and its salts) and
imine function compounds
2925:00:00
(99) Nitrile-function compounds 2926:00:00
(100) Diazo, Azo-or-azoxy -compounds 2927:00:00
(101) Organic derivatives of hydrazine or of hydroxylamine 2928:00:00
(102) Organo-sulphur compounds 2930:00:00
(103) Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetric Acid and their
Derivatives
(104) Heterocyclic compounds with oxygen heteroatom(s) only 2932:00:00
(105) Heterocyclic compounds with nitrogen heteroatom(s) only 2933:00:00
(106) Nucleic acids and their salts; other heterocyclic compounds 2934:00:00
(107) Sulphonamides 2935:00:00
(108) Glycosides, natural or reproduced by synthesis and their salts, ethers, esters
and other derivatives
2938:00:00
(109) Vegetable alkaloids, natural or reproduced by synthesis, and their salts,
ethers, esters and other derivatives
2939:00:00
(110) Tanning extracts of vegetable origin; tannins and their salts, ethers, esters
and other derivatives
3201:00:00
(111) Synthetic organic tanning substances; inorganic tanning substances; tanning
preparations, whether or not containing natural tanning substances;
enzymatic preparations for pre-tanning
3202:00:00
(112) Colouring matter of vegetable or animal origin (including dyeing extracts
but excluding animal black), whether or not chemically defined;
preparations as specified in Note 3 to Chapter 32 based on colouring matter
of vegetable or animal origin
3203:00:00
(113) Synthetic organic colouring matter, whether or not chemically defined;
preparations as specified in Note 3 to Chapter 32 based on synthetic organic
colouring matter, synthetic organic products of a kind used as fluorescent
brightening agents or as luminophores, whether or not chemically defined
3204:00:00
(114) Colour lakes; preparations as specified in Note 3 to chapter 32 based on
colour lakes
3205:00:00
(115) Glass frit and other glass, in the form of powder, granules or flakes 3207:40:00
(116) Prepared driers 3211:00:00
(117) Printing ink whether or not concentrated or solid 3215:00:00
(118) Casein, caseinates and other Casein derivatives, casein glues 3501:00:00
(119) Enzymes; Prepared enzymes not elsewhere specified or included 3507:00:00
(120) Artificial graphite; colloidal or semi colloidal graphite; preparations based
on graphite or other carbon in the form of pastes, blocks, pastes or other
semi -manufacturers
3801:00:00
(121) Activated carbon, activated natural mineral products, animal black,
including spent animal black
3802:00:00
(122) Residual lyes from the manufacture of wood pulp, whether or not
concentrated, desugared or chemically treated, including lignin sulphonates,
but excluding tall oil of heading No 3803
3804:00:00
(123) Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run
gums
3806:00:00
(124) Wood tar, wood tar oils, wood creosotc, wood naphtha, vegetable pitch,
brewers pitch and similar preparations based on rosin, resin acids or on
vegetable pitch
3807:00:00
(125) Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs
and other products and preparations (for example, dressings and mordants)
of a kind used in textile, paper, leather or like industries, not elsewhere
specified or included
3809:00:00
(126) Prepared rubber accelerators, compounded plasticisers for rubber or plastics,
not elsewhere specified or included anti-oxidising preparations and other
compound stabilisers for rubber or plastics
3812:00:00
(127) Reducers and blanket wash/roller wash used in the printing industry
(128) Reaction initiators, reaction accelerators and catalytic preparations, not
elsewhere specified or included
3815:00:00
(129) Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of
heading No 2707 or 2902
3817:00:00
(130) Chemical elements doped for use in electronics, in the form of discs, wafers
or similar forms; chemical compounds doped for use in electronics
3818:00:00
17
(131) Industrial monocarboxylic fatty acids, acid oils from refining, industrial
fatty alcohols
3823:00:00
(132) Retarders used in the printing Industry
(133) Linear Low Density Polyethylene (LLDPE) and Low Density Polyethylene
(LDPE)
3901:10:00
(134) High Density Polyethylene (HDPE) 3901:20:00
(135) Polymers of propylene or of other olefins, in primary forms 3902:00:00
(136) Polyvinyl Chloride (PVC) 3904:00:00
(137) Acrylic polymers in primary forms 3906:00:00
(138) Polyacetals, other polyethers and epoxide resins, in primary forms,
polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary
forms
3907:00:00
(139) Polyethylene Terephthalate Chips 3907:60:00
(140) Polyamides in primary forms 3908:00:00
(141) Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in
primary forms
3909:00:00
(142) Silicones in primary forms 3910:00:00
(143) Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides,
polysulphones and other products specified in Note 3 to Chapter 39, not
elsewhere specified or included in primary forms
3911:00:00
(144) Cellulose and its chemical derivatives, and cellulose others, not
elsewhere specified or included in primary forms
3912:00:00
(145) Natural polymers (for example, alginic acid) and modified natural polymers
(for example, hardened proteins, chemical derivatives of natural rubber), not
elsewhere specified or included, in primary forms
3913:00:00
(146) Ion-exchangers based on polymers of heading Nos 3901 to 3913 in primary
forms
3914:00:00
(147) Self-adhesive plates, sheets, film, foil, tape, strip of plastic whether or not in
rolls
3919:00:00
(148) Flexible plain films 3920:10:12
(149) Articles for the packing of goods, of plastics; namely boxes, cases, crates,
containers, carboys, bottles, jerry cans and their stoppers, lids, caps of
plastics (but not including insulated ware)
3923:00:00
(150) Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural
gums, in primary forms or in plates, sheets or strips
4001:00:00
(151) Synthetic rubber and factice derived from oils in primary forms or in plates,
sheets or strip; mixtures of any product of heading No 4001 with any
product of this heading, in primary forms or in plates, sheets or strip
4002:00:00
(152) Reclaimed rubber in primary forms or in plates, sheets or strip 4003:00:00
(153) Compounded rubber, unvulcanised, in primary forms or in plates, sheets or
strip, other than the forms and articles of unvulcanised rubber described in
heading No 4006
4005:00:00
(154) Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and
pulps of other fibrous cellulosic materials
(155) Cartons (including flattened or folded cartons) Boxes (including flattened or
folded boxes) cases, bags and other packing containers of paper, paperboard,
whether in assembled or unassembled condition
4819:00:00
(156) Paper printed labels and paperboard printed labels 4821:00:00
(157) Paper self adhesive tape and printed wrappers used for packing
(158) Partially Oriented Yarn, Polyester Texturised Yarn and waste thereof 5402:42:00
(159) Polyester Staple Fibre, Polyester Staple Fibre Fill 5503:20:00
(160) Polyester Staple Fibre waste 5505:10:00
(161) Sacks and bags of a kind used for the packing of goods, of jute or of other
textile based fibres of heading No 5303
6305:10:00
(162) Carboys, bottles, jars, phials of glass, of a kind used for the packing of
goods; stoppers, lids and other closures of glass
7010:90:00
(163) Stoppers, caps and lids (including crown corks, screw caps and pouring
stoppers) capsules for bottles, threaded bungs, bung covers, seals and other
packing accessories of base metal
3923:00:00
164 Zink Oxide, Zinc peroxide
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
28.17
165 Hydrogen peroxide, whether or not solidified with urea
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
28.47
18
166 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrostated
derivatives
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
29.05
167 Ketones and quinones, whether or not with other oxygen function, and their
halogenated, sulphonated, nitrated or nitrosated derivatives
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
29.14
168 Buffing goods and polishing materials
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005
w.e.f. 1.1.2006
169 Rubber rolls and polishers
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
170 Lead oxides, Red Lead and orange lead
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008.
2824
171 Hypochlorites, Commercial Calcium hypochlorite
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2828
172 Sulphates; Alums; Peroxosulphates
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2833
173 Silicates; Commercial Alkali Metal Silicates
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2839
174 Butan-1-ol (n-butyl alcohol)
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2905.13.00
175 Ammonium dihydrgen orthophosphate and mixtures thereof with
diammonium orthophosphate.
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3105.40.00
176 Cleaning and Degreasing preparations
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3402
177 Polishes and composition for metal
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3405.90.10
178 Glues derived from bones
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3503.00.30
179 Additives, Salts, Stippers, Passivations, Intermediates and other chemicals
used in various types of Electroplatings such as Nickel, Zinc, Copper, Satin
Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt etc.
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3824.90.21
180 Water treatment chemicals, ion exchangers
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3824.90.22
181 Power Capacitors
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
8532.10.00
182 Perforated Sheets of width 24 inch and above
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
19
183 Elevator buckets, buckets bolts
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
8428
184 Other inorganic acids and other inorganic oxygen compounds of non-metals
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2811
185 Artificial corundum, whether or not chemically defined; aluminium oxide;
aluminium hydroxide
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2818
186 Phenol (hydroxybenzene) and its salts
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2907.11
187 Rubber crumbs
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
Note 1 : Entries in this Schedule are subject to general exception of exclusion of declared goods.
Note 2 : Chapter No., Note No. or Tariff item referred to in entry 102 of this Schedule have the
same meaning as under the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986).
Note 3 : In entry 102 of this Schedule only goods of the description contained in column 2 shall form
part of the Schedule; reference to Tariff item in column 3 from the Central Excise Tariff Act,
1985 (5 of 1986), shall not include other goods not contained in column 2 though part of the
Heading.
Note 4 : Goods of the description contained in this Schedule shall be deemed to have been excluded
from Schedule B.”;
20
Schedule D
[See clause (a) of sub-section (2) of section 7].
Serial
No.
Description of goods Rate of tax
1 2 3
1. Aviation Turbine Fuel 20%
2. Petrol, Gasohol
w.e.f. 1.4.2003 to 31.1.2004
Petrol
20%
20%
Explanation:- For the purpose of this entry ‘Petrol’ means any inflammable
Hydrocarbon oil (excluding crude oil) which either by itself or in
admixture with any other substance, is suitable for use as fuel in
spark ignition engines.
Subs. Vide S.O. No. 9, dated 22.1.04 w.e.f. 1.2.2004
3. High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil
w.e.f. 1.4.2003 to 31.1.2004
High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil
Subs. Vide S.O. No. 63, dated 22.1.04 w.e.f. 1.2.2004
High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil
Subs. Vide S.O. No. 57, dated 09.07.08 w.e.f. 06.06.2008
12%
12%
8.8%
Explanation:- For the purpose of this entry ‘diesel’ means any inflammable
Hydrocarbon oil (excluding crude oil) which either by itself or in
admixture with any other substance, is suitable for use as fuel in
engines other than spark ignition engines.
4. Paddy 4%
5. Petrol, High Speed Diesel, Super Light Diesel Oil and Light
Diesel Oil when sold to Export Oriented Units (EOU) or units
set up under Export Processing Zone (EPZ) Scheme, Electronic
Hardware Technology Park (EHTP) Scheme or Software
Technology Park (STP), for use by such unit in manufacture of
goods for sale in the course of export outside the territory of
India;
Inserted Vide S.O. No. 63, dated 22.1.04 w.e.f. 1.2.2004
4%
21
SCHEDULE E
(See sub-section (1) of Section 8)
Sr.
No.
Description of goods Circumstances in which input tax shall be nil
1 2 3
“1 Petroleum based fuels and
natural gas
w.e.f. 1.4.2003 to 31.7.2003
Petroleum products and
natural gas
Subs. Vide S.O. 93, dated
8.7.2003 w.e.f. 1.8.2003
Except when re-sold
(i) When used as fuel
(ii) When exported out of State”;
2 Capital Goods (i) When intended to be used mainly in the
manufacture of exempted goods or in the
telecommunications network or mining or
the generation and distribution of electric
energy or other form of power; or
(ii) When forming part of gorss block on the
date of cancellation of the registration
certificate.
3 Paddy
w.e.f. 1.4.2003 to 30.6.2005
Omitted vide notification
No. S.O. 46, dated 30.6.2005
(i) when sold in the course of the export of
the goods out of the territory of India; or
(ii) When used in the manufacture of rice
which is sold in the course of the export of
the goods out of the territory of India.
4 Rice
w.e.f. 1.4.2003 to 30.6.2005
Omitted vide notification
No. S.O. 46, dated 30.6.2005
(i) When sold in the course of the export of
the goods out of the territory of India.
5 All goods except those
mentioned at Serial Nos. 1
and 2
(i) When used in the telecommunications
network, in mining, or in the generation
and distribution of electricity or other form
of power;
(ii) When exported out of state or disposed of
otherwise than by sale;
(iii) When used in the manufacture or packing
of exempted goods except when such
goods are sold in the course of export of
goods out of the territory of India;
(iv) When used in the manufacture or packing
of taxable goods which are exported out of
State or disposed of otherwise than by
sale;
(v) When left in stock, whether in the form
purchased or in manufactured or processed
form, on the date of cancellation of the
registration certificate.
(vi) When sold by canteen store department.
6. Liquor as defined in the
Punjab Excise Act, 1914 (1 of
1914)
When sold in the State by Bar licenses (L-4/L-
5/L12C/L-12G/L-10E).
Note 1 – In this Schedule the expression “on the date of cancellation of the
registration certificate” means on the date of effect of the cancellation of
the registration certificate.
Note 2- Omitted vide notification No. S.O. 46, dated 30.6.2005.
Before omission the note 2 read as under:-
22
In respect of entries against Serial Nos. 3 and 4 paddy and the rice manufactured
therefrom shall be treated as a single commodity for the purposes of sub-section (3) of
section 5 of the Central Act.
Note 3- Entry 6 has been inserted vide notification No. 40/H.A.6/2003/S.59/2009,
dated 31.03.2009(w.e.f. 01.04.2009).
23
Schedule F
(See first proviso to sub-section (3) of section 3)
1. Omitted vide notification no. S.O. 46, dated 30.6.2005
Before omission entry is as under:-
Paddy
24
Schedule G
[See sub-section (1) of section 45].
Serial
No.
Description of goods Rate of tax and
the base of levy
Stage of levy
and the
circumstances
under which
tax levied
1 2 3 4 5
1. Lottery ticket of face
value more than seven
rupees
Twenty percent
of the face value
of the lottery
ticket
First sale by a
dealer liable to
pay tax under
this Act.
2(a) Pre-owned cars having engine capacity
not exceeding 1000 cc
Rs. 3000 per
car
First sale by a dealer
liable to pay tax
under this Act
(b) Pre-owned cars having engine capacity
exceeding 1000 cc
Rs. 5000 per
car
First sale by a dealer
liable to pay tax
under this Act”.
Inserted Vide notification no. 88, dated 6th September, 2006
Entry 2 (a) and (b) omitted vide no. S.O. 46, dated 30.6.2005 w.e.f. 1.7.2005
Before omission entry 2(a) & (b) read as under: -
2(a) Pre-owned cars having engine capacity
upto 1000 cc
Rs. 3000 per
car
First sale by a dealer
liable to pay tax under
this Act
(b) Pre-owned cars having engine capacity
above 1000 cc
Rs. 5000 per
car
First sale by a dealer
liable to pay tax under
this Act”.
Schedule A
[See sub-clause (i) of clause (a) of sub-section (1) of section 7].
Sr.
No.
Description of goods Rate
of tax
1 2 3
1. Gold, silver, other precious metals, precious stones 1%
2. Articles including jewellery made of gold, silver, other precious
metals, precious stones
1%
3 Aviation Turbine Fuel, Petrol, Gasohol
w.e.f. 1.4.2003 to 31.1.2004
20%
Aviation Turbine Fuel and Petrol subject to entry 7 20%
Explanation:- For the purpose of this entry ‘Petrol’ means any inflammable
Hydrocarbon oil (excluding crude oil) which either by itself or in
admixture with any other substance, is suitable for use as fuel in
spark ignition engines.
Subs. Vide no. S.O. 9, dated 22.1.2004 w.e.f. 1.2.2004
4. High Speed diesel, Super light diesel Oil, Light diesel oil
w.e.f. 1.4.2003 to 31.1.2004
High Speed diesel, Super light diesel Oil, Light diesel oil
Subs. Vide no. S.O. 9, dated 22.1.2004 w.e.f. 1.2.2004 to 05.06.2008
subject to entry 7
High Speed diesel, Super light diesel Oil, Light diesel oil
subject to entry 7
Subs. vide no. S.O. 57, dated 09.07.2008(w.e.f. 06.06.2008)
12%
12%
8.8%
Explanation:- For the purpose of this entry ‘diesel’ means any inflammable
Hydrocarbon oil (excluding crude oil) which either by itself or in
admixture with any other substance, is suitable for use as fuel in
engines other than spark ignition engines.
5. Liquor as defined in Punjab Excise Act, 1914 (1 of 1914)
w.e.f. 1.4.2003 to 31.3.2009
Liqour sold by bar licenses (L-4/L-5/L-12C/L-12G/L-10E and 1st sale
of Indian foreign Liqour (Bottled in Origin ) in the State.
Subs. vide no. S.O. 40/H.A.6/2003/S.59/2009, dated 31.03.2009
(w.e.f. 01.04.2009)
20%
25%
6. Omitted vide notification no. S.O. 46, dated 30.6.2005.
Before omission entry was “Tyres and Tubes” 8%
7. Aviation Turbine Fuel, Petrol, Gasohol, High Speed Diesel, Light
Diesel Oil, Super Light Diesel Oil, Kerosene, Liquid Petroleum Gas,
Low Sulphur Heavy Stock and Furnance Oil when sold by one oil
company to other oil company for the purpose of resale in the state,
outside the state (after their export out of state), or in the course or
inter-state trade or commerce.
4%
Explanation: For the purpose of this entry “oil company means M/s Indian Oil
Corporation Limited, M/s Bharat Petroleum Corporation Limited,
M/s Hindustan Petroleum Corporation Limited, M/s Indo Burma
Petroleum Corporation Limited, M/s Reliance Industries Limited
and Numaligarh Refinery Ltd.,”;
Inserted vide No. S.O. 93/H.A.6 / 2003/S.59/2003, dated 8.7.2003 w.e.f. 8.7.2003
8. Ply board
Inserted vide No. S.O. 116, dated 29.12.2006 w.e.f. 1.7.2005
12%
“SCHEDULE B
[See clause (p) of sub-section (1) of section2]
Serial
No. Description of goods
1 2
1 Agricultural implements and irrigation equipments used for agricultural
purposes as detailed below :-
A. Ordinary Agricultural Implements:
1 Hand Hoe or Khurpa
2 Sickle
3 Spade
4 Baguri
5 Hand-wheel Hoe
6 Horticultural tools like budding, grafting
knife/shear, Pruning shear or hook, hedge shear,
sprinkler, rake
7 Sprayer, duster and sprayer-cum-duster
8 Soil Injector
9 Jandra
10 Wheel barrow
11 Winnower/winnowing fan
12 Dibbler
13 Gandasa
14 Puddler
15 Fertilizer seed broadcaster
16 Maize sheller
17 Groundnut decorticator
18 Manure or seed screen
19 Flame gun
20 Seed grader
21 Hand driven chaff cutters and their parts, except bolts, nuts and
springs
22 Tasla
23 Tangli
B . Bullock Drawn Agricultural Implements
1 Yoke
2 Plough
3 Harrow and its following parts: -
(i) Harrow frame
(ii) Harrow spool
(iii) Harrow axle
(iv) Harrow scappers
(v) Harrow draw bar
(vi) Harrow draw bar `U’
(vii) Harrow clamp
(viii) Harrow handle
(ix) Harrow clutch
(x) Harrow pathala
(xi) Harrow disc
4 Cultivator or Triphali
5 Seed drill, fertilizer drill, seed-cum-fertilizer drill
6 Planter
7 Plank or float
8 Leveller or scoop
9 Ridger
10 Ditcher
11 Bund Former
12 Thrasher or palla
13 Transplanter
14 Chaff cutters and their parts, except bolts, nuts and springs
15 Persian wheel and bucket chain or washer chain
16 Cart and its following parts : -
(i) Animal driven vehicle rims
(ii) Animal driven vehicle axle
(iii) Draw bar
(iv) Hook
17 Reaper
18 Mower
19 Sugar Cane Crusher
20 Cane Juice Boiling pan and grating
3
21 Roller
C. Tractor Drawn Agricultural implements
1 Plough and its following parts :-
(i) Mould board plough assembly
(ii) Disc plough covers
(iii) Disc plough hubs
(iv) Disc plough land wheels
(v) Disc plough shoes
(vi) Disc plough bracket cap
(vii) Disc plough bracket
(viii) Disc plough assembly scrapper
(ix) Disc plough bracket scrapper
(x) Disc plough bracket-furrow wheel
(xi) Disc plough assembly axle
(xii) Disc plough spring cap
(xiii) Disc plough assembly-spindle and dust cap
(xiv) Disc plough furrow wheel
2 Harrow and its following parts: -
(i) Harrow frame
(ii) Harrow spool
(iii) Harrow bush
(iv) Harrow cast iron nut and check nut
(v) Harrow hub
(vi) Harrow axle
(vii) Harrow nipple bolt
(viii) Harrow lock patti
(ix) Harrow scrapper
(x) Harrow draw bar
(xi) Harrow draw bar ‘U’
(xii) Harrow clamp
(xiii) Harrow handle
(xiv) Harrow clutch
(xv) Harrow patnals
(xvi) Harrow disc
3 Cultivator or tiller and its following parts : -
(i) Tiller tyne assembly
(ii) Tiller tyne
(iii) Tiller spring
(iv) Tiller shovel/phalla
(v) Tiller pin
(vi) Tiller anchor pin
(vii) Tiller toggle assembly
(viii) Tiller link pin
(ix) Tiller tyne stop
(x) Tiller assembly tool bar
(xi) Tiller 3-point linkage
(xii) Tiller twist patti
(xiii) Tiller angle bracket
(xiv) Tiller frame front and rear
4 Seed drill, fertilizer drill or seed-cum-fertilizer drill and its following
parts :-
(i) Seed drill tyne
(ii) Seed drill shovel/phalla
(iii) Seed drill grari
(iv) Seed drill feeder (Pistol)
(v) Seed drill spout
(vi) Seed drill hopper assembly
(vii) Seed drill ground wheel
5 Fertilizer broadcaster
6 Planter
7 Plank or float
8 Leveller or scoop and its following parts:-
(i) Leveller frame assembly
(ii) Leveller blade
(iii) Leveller main frame
9 Bund former
10 Ridger and its following parts-
(i) Ridger tyne
(ii) Ridger shoes
(iii) Ridger/shovels/phalla
11 Trailor and its following parts:-
(i) Animal driven vehicle rims
(ii) Axles
(iii) Trailor draw bar
(iv) Trailor hook
12 Puddler
4
13 Ditcher
14 Cage wheel
15 Sprayer, duster or sprayer-cum-duster
16 Roller
17 Hoe, rotary hoe or rotavator
18 Reaper or mower harvester
19 Potato harvester or spinner
20 Groundnut digger shaker
21 Transplanter
D. Power implements
1 Thrasher and its following parts: -
(i) Thrasher weight wheels
(ii) Thrasher Jali
(iii) Thrasher sieve set
(iv) Thrasher ‘U’ clamp and beater
(v) Thrasher rotor
(vi) Thrasher ground wheels
2 Chaff cutters and their parts, except bolts,
nuts and springs
3 Maize sheller
4 Groundnut decorticator
5 Seed grader
6 Winnower
7 Seed treater
8 Power sprayer or duster
9 Agricultural pumping sets of all kinds including submersible
pumps and sprinkler irrigation system equipments and drip
irrigation system and their following components, namely :-
(i) Control units
(ii) Fertilizer applicator/injecting equipments
(iii) Dripper/Emitter/Mixee/Sprinkler/ Spinner
(iv) Filteration units:-Mesh/Screen/Sand/Gravel
(v) Distribution tube/Micro tube
(vi) Built-in-Drip-in-Linear Low Density Polyethylene pipe
(vii) Bi-pass tube
(viii) Accessories like couplers, joints, bend sockets, pressure gauge,
regulators etc
(ix) Valves
(x) Prime movers ie electric/diesel pump set of 5 Horse Power and above
with fitting
10 Poultry feed grinder and mixer
11 Transplanter
2 Aids and implements used by handicapped persons
3 All goods sold to the serving military personnel and ex-servicemen by the Canteen
Stores Department direct or through the authorised canteen contractors or through unit
run canteens.
(w.e.f. 1.7.2005 to 30.6.2006)
All goods sold to the serving military personnel, ex-servicemen, parents of deceased
unmarried service officers and widow of servicemen by the Canteen Stores Department
direct or through the authorised canteen contractors or through unit run canteens
(Sub. Vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006)
3A All goods (except goods mentioned in Schedule D) sold to Delhi Metro Rail Corporation
Limited (DMRCL) for completion of Gurgaon Metro Corridor (Gurgaon Section )
subject to furnishing of a certificate from an authorized officer of DMRCL to the effect
that the goods have been used for completion of Gurgaon section of Gurgaon Metro
Corridor.
(Inserted vide S.O. No. 112, dated 30.11.2006)
4 Aquatic feed, poultry feed and cattle feed but not including vitamins, minerals,
medicines and supplements, when sold as such.
(w.e.f. 1.7.2005 to 31.12.2005)
Animal feed, that is to say, aquatic feed, poultry feed and cattle feed including
supplements, concentrates and additives to these feeds, husk of pulses and de-oiled cakes
(including de-oiled rice bran)
Subs. Vide Notification No. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006.
Animal feed, that is to say, aquatic feed, poultry feed and cattle feed (but not including
damaged wheat) including supplements, concentrates and additives to these feeds, husk
of pulses and de-oiled cake (including de-oiled rice bran)
Subs. Vide Notification No. S.O. 41/H.A. 6/2003/S.59/2008, dated 13.05.2008 w.e.f. 1.1.2006.
5 Baan
5
6 Bangles made of any material except precious metals/stones; steel kara
7 Beehive, honey supers, hive tool, smoker, veil and helmet, feeder
8 Betel leaves
9 Books, journals, periodicals, maps, charts and globes
10 Bread except pizza bread
11 Charkha, Amber Charkha, Handloom, Handloom fabrics and Gandhi Topi
12 Chemical fertilizer and gypsum
13 Coarse grains that is to say Jowar, Bajra, Maize and flours thereof
13A Coarse Maize Bran Chhilka.
Inserted vide Notification No. S.O. 96/H.A. 6/2003/S.59/2008, dated 08.10.2008.
14 Coloured pencils, crayons used for drawing and ordinary graphite pencils popularly known as lead pencils
15 Common salt
16 Condoms and contraceptives
17 Curd, Lassi and butter milk
18 Earthen pots but not including crockery
19 Electrical energy
20 Exercise and Drawing book
21 Firewood and wood charcoal
upto 28.2.2009
Firewood, wood charcoal and Biomass Rolls (Briquettes)
Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009
22 Fishnet and fishnet fabrics
23 Foot-rules of the type usually used in schools
24 Fresh fruits and fresh vegetables including garlic and ginger but not including red chillies
25 Fresh milk, pasteurized milk and separated milk
26 Fresh plants, saplings and fresh flowers
27 Grass, hay and straw
28 Guar churi and korma, wheat bran
w.e.f 1.7.2005 to 30.9.2007
Guar, Guar flour, Guar giri, Guar Churi, Korma and Wheat bran.
Subs. Vide no. S.O. 74, dated 21.9.2007 w.e.f. 1.10.2007
28A Gur, Shakkar and Jaggery
Inserted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
29 Hand carts and animal driven vehicles
w.e.f. 1.7.2005 to 31.12.05
(i) Hand carts; (ii) animal drawn vehicles; (iii) tyres and tubes including flaps of animal drawn vehicles.
Subs. Vide no. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006.
29A Hawan Samagri when sold in sealed packets or containers”
Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
30 Human Blood and blood plasma
w.e.f. 1.7.05 to 30.6.2006
30A Human Blood including blood components like platelets, red blood corpuscles (RBC), plasma, anti
hemophilic factors, albumin and gamma globulin
Subs. Vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
30B Incense sticks commonly known as agarbatti, dhupkathi or dhupbati
Inserted vide no. S.O. 74, dated 1.9.2007 (w.e.f. 1.10.2007)
31 (i) Indian made Foreign Liquor (on which State Excise Duty has been paid) except when sold by a
L4/L5 or L12-C licensee –under the Haryana Liquor License Rules, 1975
(ii) Country Liquor on which state excise duty has been paid
Omitted (w.e.f. 01.04.2009) vide notification No. S.O. 40/H.A.6/2003/S.59/2009,dated 31.03.2009
31A Indian food preparations ordinarily prepared by Tandoorwalas, Lohwalas and Dhabawalas, when sold by
persons running Tandoors, Lohs and Dhabas exclusively, subject to the conditions, as may be prescribed.
Inserted vide Act no. 23 of 2006, dated 4.10.2006 w.e.f. 1.7.2005
32 Indigenous handmade musical instruments
6
33 Judicial and Non-Judicial Stamps, Entertainment Duty Stamps, Passenger and Goods Tax Stamp, Standard
Watermarked Petition Paper, Philatelic Stamp, Postal Stationery and Refund Adjustment Order
34 Kumkum, Bindi, Alta and Sindur
34A Liquid Petroleum Gas, when sold for domestic use
Inserted vide no. S.O. 57, dated 09.07.2008(w.e.f. 06.06.2008)
35 Meat, fish, prawn and other aquatic products when not cured or frozen, eggs and Livestock including live
poultry birds
36 Muddhas made of sarkanda, phool buhari jharoo
37 National Flag
38 Organic manure
38A Papad
Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
38B Pesticides, weedicides, insecticides used for plants only
Inserted vide no. S.O. 74, dated 21.9.2007 (w.e.f. 1.10.2007)
38C Pre-fabricated housing units for plant and machinery sold to the Naandi Foundation, Hyderabad by
suppliers in the State, in the project area, for providing safe drinking water, based on Reverse Osmosis, in
hundred villages having water quality problems in the districts of Jhajjar, Mohindergarh, Kaithal and
Mewat
Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009
39 Rakhi
40 Reori, gajjak, makhana, marunda, murmura and phulian
41 Sacred thread, commonly known as yagyopavit
41A Sanitary Napkins and Baby Diapers.
Inserted vide Notification No. S.O. 112/H.A. 6/2003/S.59/2008, dated 18.11.2008.
42 Seeds certified by the certification agency under the Seed Act, 1966 (54 of 1966) when sold in sealed bags
or containers.
w.e.f. 1.7.2005 to 31.12.2005
Truthfully labeled seeds or seeds certified by the certification agency under the Seeds Act, 1966 (54 of
1966) when sold in sealed bags or containers
Subs. vide No. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006 to 29.2.2009
Truthfully labelled seeds or seeds certified by the certification agency under the Seeds Act, 1966 (54 of
1966) when sold in sealed bags or containers and raw seeds used in production of such truthfully labelled
or certified seeds
Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009
43 Semen including frozen semen
44 Shoes and chappals with maximum retail price not exceeding Rs200 per pair
w.e.f. 1.7.2005 to 30.9.2005
Shoes and chappals with maximum retail price not exceeding Rs 300 per pair
Subs. vide No. S.O. 74, dated 21.9.2005 w.e.f. 1.10.2007
45 Silk worm laying, cocoon and raw silk
46 Slate, slate pencils and chalks
47 Sugar, Khandsari and Boora manufactured or made in India
48 Sugarcane
49 Takhti (used by students in schools)
50 Tender green coconut
50A Toys excluding battery operated, electric and electronic toys.
Inserted vide Notification No. S.O. 112/H.A. 6/2003/S.59/2008, dated 18.11.2008 w.e.f. 01.12.2008.
51 All varieties of cotton, woolen or silken textiles including rayon, artificial silk or nylon but not including
such carpets, druggets, woolen durrees, cotton floor durrees, rugs and all varieties of dryer felts on which
additional excise duty in lieu of sales tax is not levied
52 All varieties of textiles covered by item 51 on which knitting and embroidery work has been done
provided additional Excise Duty in lieu of sales tax is levied on them
7
53 Such varieties of canvas cloth tarpaulins and similar other products manufactured with cloth as base as are
manufactured in textile mills, powerloom factories and processing factories (but not including transmission
belts) provided additional Excise Duty in lieu of sales tax is levied on them
54 Leather cloth and inferior or imitation leather cloth ordinarily used in book binding: rubber used tissue or
synthetic water tissue or synthetic water-proof fabrics whether single textured or double textured and
book-binding cotton fabrics provided additional Excise Duty in lieu of sales tax is levied on them
55 Bidi and cut tobacco used in bidi and hooka
Substituted vide notification no. S.O. 56/H.A. 6/2003/S.59/2007, dated 03.07.2007 ( w.e.f. 28.04.2007)
56 Under wear (kachha) sewn out of cotton cloth other than hosiery cloth
57 Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water and water sold
in sealed container
58 (i) Writing ink and (ii) ball pen, refills or pen up to a maximum retail price of
Rs 25 each
59 Mithaii and Namkeen prepared with traditional tools of Halwaii trade but not by mechanical
operations like in factories”;
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006
60 (1) Tents, (2) Blankets, (3) Bandages, Plaster, Cotton, Antiseptics and Medicines, (4) Non-perishable food
items, (5) Woolen clothing items. (6) Matchboxes and Candles, (7) Hygiene materials like sanitary
napkins, combs, shampoos, etc. and (8) Bed sheets when sold to Confederation of India Industries for the
help of earthquake victims of Jammu and Kashmir subject to production of receipt acknowledging the
delivery of such goods issued by the Government of Jammu and Kashmir for a period of one year from the
date of quake i.e. upto 8.10.2006.
Inserted vide notification no. S.O. 47/H.A. 6/2003/S.59/2006, dated 24 April, 2006.
61 Crudely tanned leather (called “half tanned leather”) usually tanned by villagers in villages (other than that
tanned in a factory)
Inserted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
SCHEDULE C
[See sub-clause (iii) of clause (a) of sub-section (1) of section 7]
Serial No. Description of goods
1 2
1 Aluminum Conductor Steel Reinforced Cables
2 All equipments for communication such as, Private Branch Exchange(P.B.X.) and Electronic Private
Automatic Branch Exchange (E.P.A.B.X.)
3 All intangible goods e.g. copyright, patent, rep license, duty entitlement pass book
4 All types of yarn including sewing thread and waste of all types of yarn
4A All types of liquor when sold in the State for the first time, for consumption during 2009-10, i.e. in the hands
of L-13 in the case of country liquor, L-1B and L-1 AB in the case of Indian Made Foreign Spirit , and
L-1-B-1 and L-1-AB-1in the case of beer and wine etc., L-1 AB-A for RTB (Ready to drink beverages),
except Indian Foreign Liquor (Bottled in Origin) sold by L-1BF
Inserted vide notification No. S.O. 40/H.A.6/2003/S.59/2009, dated 31.03.2009 w.e.f. 31.03.2009
5 All metal utensils including pressure cookers/pans except utensils made of precious metals
6 Areca nut powder and betel nut
7 Bamboo
7A Barley Sprout
Inserted vide notification no. S.O. 4, dated 13.1.2009 w.e.f. 1.2.2009
8 Basic chromium sulphate, sodium bichromate
9 Bearings except auto parts
10 Beedi leaves
11 Beltings
12 Bicycles, tricycles, cycle rickshaws and parts thereof
13 Biomass briquettes
14 Bitumen
15 Blankets manufactured by composite units
16 Bone meal, crushed bones, bones, bone sinews and burnt bones
16A Buttons
Inserted vide notification no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
16B Bricks made principally of fly ash (with fly-ash content of more than 50%)
Inserted vide notification no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
16C Candle
Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
17 Castings
18 Castor oil
19 Clay including fireclay
20 Coffee beans and seeds, cocoa pod, green tea leaves and chicory
21 Coir and coir products excluding coir mattresses
21A Compact fluorescent Lamps, tubes and bulbs
Inserted vide No. S.O 69, dated 17.8.07 (w.e.f 1.9.07 to 30.11.2008).
Compact fluorescent lamps, tubes and bulbs and chokes of T-5, 28W energy efficient, electronic tube lights
with electronic ballast.
Subs. Vide No. S.O 112, dated 18.11.08 w.e.f. 01.12.2008.
21B Components, accessories and spare parts of fire arms, weapons and ammunitions, weapon-system etc. sold to
Ordnance Depots and other Defence Establishments of Ministry of Defence
Inserted vide notification no. S.O. 16, dated 6.2.2009 w.e.f. 1.3.2009
22 Cotton waste, 8oollen waste
23 Crucibles
24
(1) Cutting Tools viz Drills, Taps, Cutters, End Mills, Reamers, Dies, Tool Bits etc. (used in industries for
Tapping, Threading, Drilling, Boring, Milling, Turning etc.)
(2) Carbide Tip, Inserts of Cermets
(3) Engineering Files, Rasps, Pliers
(4) Spanners
(5) Vices, Clamps, Oil Cane
(6) Die Handle, Hammer Tips
(7) Hacksaw Blade, Bendsaw Blade and all types of Hand and Power Saws
(8) Bonded Abrasives viz Grinding Wheels and the like Bonded Abrasives, Parting wheels, finishing
sticks, mounting wheels etc. (for Grinding, Sharpening, Polishing and Cutting)
(9) Coated Abrasives viz Grinding Discs, Coated Emery Cloth,
Waterproof Emery Paper, Emery Belts and Rolls, Emery wheels (made from Natural or Artificial
Abrasive Powder or grain)
(10) Gasket, Steam Jointing Sheets, Industrial Asbestos products like
Asbestos cloth, Asbestos Rope
(11) Electro mechanical Power Tools and its Spares
9
(12) Poly Tetra Fluro Ethane Teflon Taps, Sheets, Rods
(13) Conveyor Belts, V Belts, Transmission Belts
(14) Epoxy Resins
(15) Epoxy Hardeners
(16) Cotter Pins, Threaded studs made of Iron and Steel
(17) Plastic Box strappings
(18) Anti Rust spray, mould release spray, cutting oil, High Temperature Grease
(19) Gauges for measuring and checking instruments
(20) Micrometers and Calipers
(21) Pneumatic Parts, fittings and accessories for machinery
(22) Valves, Cocks, Solenoid Valves and Coils etc.
(23) Magnetic Block, Chucks, Couplings
(24) Air and Gas Pipes, Tubes, Hoses (for Conveying Air, Gas and Liquid)
(25) Oil Seals, O Rings, Rubber Gasket
(26) Pulley Tackle and Industrial Hoists
(27) Industrial Safety item viz Hand Gloves, Aprons, Leg Guard, Nose Mask,
Face Shield, Rubber Fingers, Safety Industrial Helmet, Safety
Goggles
24A Desi Ghee
Inserted vide no. S.O. 98, dated 6.10.2006 (w.e.f. 1.10.2006)
25 Drugs and medicines including bulk drugs, glucose-D and oral re -hyderation salt.
With effect from 1.7.2005 to 31.12.2005
Bulk drugs, drugs, medicines, vaccines, medicated ointments produced under drug licence, light liquid
paraffin of IP grade, syringes, dressings, glucose-D, oral re-hydration salt, medical equipments/devices
and implants
Subs. Vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006
26 Dryer felt
27 Dyes, acid dyes, basic dyes
27A Earthmoving equipments viz. Excavators, Tracked Excavators and Backhoe loaders etc. sold to State and
Central Government Departments, Union Territories, Public Sector Undertakings and Municipal Bodies
Inserted vide notification no. S.O. 3, dated 13.1.2009 w.e.f. 1.11.2008
28 Edible oil, oil cake, de-oiled cake and de-oiled rice bran
With effect from 1.7.2005 to 31.12.2005
Edible oil and oil cake
Subs. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006
29 Electrodes
30 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,
glass bead, badla
31 Fibres of all types and fibre waste
32 Goods on which rate of tax otherwise applicable is more than 4% when sold to Canteen Stores Department for
further sale to the serving military personnel and ex-servicemen by the Canteen Stores Department direct or
through the authorised canteen contractors or through unit run canteens
33 Gur, jaggery and edible varity of rab gur
With 1.7.2005 to 30.6.2006
Omitted vide no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006.
34 Hand pumps and their parts
34A Hardware of iron and steel such as aldrops, latches, handles, hinges, door-springs and door-stoppers whether
polished, enameled or plated
Inserted vide no. S.O. 77 , dated 25.08.2009 (w.e.f. 01.09.2009)
35 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower
36 Hose pipes
37 Hosiery goods
38 Hurricane lanterns and kerosene lamp
10
39 Husk and bran of cereals except wheat bran
39A Honey
Inserted vide notification no. S.O. 58, dated 20.6.2006 w.e.f. 1.7.2006
40 Ice
41 Imitation jewellery
42 Incense sticks commonly known as agarbatti, dhupkathi or dhupbati
Omitted vide notification No. S.O. 74, dated 21.9.2007w.e.f 1.10.2007.
43 Industrial cables and telecommunication cables (High voltage cables, Cross Linked Poly ethylene Cables,
jelly filled cables, optical fibre cables)
43A Industrial tools that is to say,-
(a) power tools such as electric drills, tapping machines, hammers, sanders, planners,
screw drivers, blowers, routers, winches, grinders, super abrasives floor, stone for
sharpening carpenters’ instruments, tile polishing blocks and rubbing bricks;
(b) measuring tools such as micrometers, vernier calipers, feeler gauges, height gauges,
slip gauges, snap gauges, pressure gauges dial thermometers, water meter and
measuring steel tapes;
(c) hydraulic tools such as jacks, pipe benders, torque wrenches, breakers, cylinders and
control valves;
(d) pneumatic tools such as impact wrenches, rammers, grinders, drills torque wrenches,
tilters, regulators and lubricant applicators;
(e) hand tools such as spanners, pliers, screw drivers, hammers torque tools, cold chisels,
drill bits and burrs, tool bits hack saws, hack saw blades and frames band saw rolls,
dice die nuts, tools for carpentry, tools for masons and steel files;”;
Inserted vide no. S.O. 100, dated 6th October, 2006 (w.e.f. 1.10.2006)
43 B Inverters, but not including the batteries sold with the inverters or otherwise
Inserted vide no. S.O. 53, dated 27.06.07 (w.e.f. 1.7.2007)
44 Telephones, cell phones , tele-printer, wireless equipment and parts thereof, Digital Video Disc and Compact
Disc, Information Technology products namely.-
HSN Code Description of Items
90.30 Word Processing Machines and Electronic Typewriters
90.30 Electronic Calculators
90.30 Computer Systems and Peripherals, Electronic Diaries
90.30 Parts and Accessories of HSN 8469, 8470 and 8471 for items listed above
90.30 DC Micromotors/Stepper motors of an output not exceeding 375 Watts
90.30 Parts of HSN 8501 for items listed above
90.30 Uninterrupted Power Supplies (UPS) and their parts
90.30 Permanent magnets and articles intended to become permanent magnets
(Ferrites)
90.30 Electrical Apparatus for line telephony or line telegraphy, including line
telephone sets with cordless handsets and telecommunication apparatus for
carries-current line systems or for digital line systems; videophones
90.30 Microphones, Multimedia Speakers, Headphones, Earphones and Combined
Microphone/Speaker Sets and their parts
90.30 Telephone answering machines
90.30 Parts of Telephone answering machines
90.30 Prepared unrecorded media for sound recording or similar recording of other
phenomena
90.30 IT software on any media
90.30 Transmission apparatus (other than apparatus for radio broadcasting or TV
broadcasting, transmission apparatus incorporating reception apparatus,
digital still image video cameras)
90.30 Radio communication receivers, Radio pagers
90.30 (i) Aerials, antennas and their parts
(ii) Parts of items at 8525 and 8527 listed above
90.30 LCD Panels, LED Panels and part thereof
90.30 Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof
90.30 Electrical resistors (including rheostats and potentiometers), other than
heating resistors
90.30 Printed circuits
90.30 Switches, Connectors and Relays for upto 5 Amps at voltage not exceeding 250 Volts,
Electronic fuses
11
90.30 Data/Graphic Display tubes, other than TV Pic ture tubes and parts thereof
90.30 Diodes, transistors and similar semi-conductor devices; Photosensitive semi
conductor devices, including photovoltaic cells whether or not assembled in
modules or made up into panels; Light emitting diodes; Mounted piezo
electric crystals
90.30 Electronic Integrated Circuits and Micro-assemblies
90.30 Signal generators and parts thereof
90.30 Optical fibre cables
90.30 Optical fibre and optical fibre bundles and cables
90.30 Liquid Crystal Devices, Flat Panel display devices and parts thereof
90.30 Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain
measuring instruments, Distortion factor meters, Psophometers, Network and
Logic Analyzer and Signal analyzer
45 Jute bags, laminated jute bags and High Density Poly Ethylene bags
46 Kerosene oil sold through Public Distribution System
47 Kikar bark and kuth
48 Knitting wool
48A Katha
Inserted vide notification number S.O. 58 dated 20.6.2006 w.e.f. 1.7.2006.
49 Lac and shellac
50 Leaf plates and cups
51 Lignite
52 Lime, Lime stone, clinker and dolomite
53 Linear alkyl benzene
53A Lith film.
Inserted vide notification No. S.O. 96/H.A. 6/2003/S. 59/2008, dated 08.10.2008 w.e.f. 01.11.2008.
54 Maize starch, maize gluten, maize germ and maize oil
55 Moulded plastic footwears and hawaii chappals and straps thereof except those covered by Schedule B
With effect from 1.1.2005 to 31.12.2006
Moulded plastic footwears whether of single mould or more than one mould and Hawaii chappals and straps
thereof except those covered by schedule B
Subs. Vide no. S.O. 116, dated 29.12.06 (w.e.f. 1.1.2007)
56 Non-ferrous scrap, ferrous and non-ferrous metals and alloys and extrusions and rolled products thereof
Explanation- This entry includes ingots, bars, slabs, sheets, circles, strips, rods, wires (not including electric
wires and super enameled copper wire), tubes, angles and scrap
57 Paper, paper board and newsprint
58 Paper pulp moulded trays
With effect from 1.7.2005 to 30.6.2006
Paper and plastic cups, paper pulp moulded trays
Inserted vide notification number S.O. 58 dated 20.6.2006 w.e.f. 1.7.2006
59 Parched, roasted or puffed grain, parched gram and roasted groundnut
60 Pipes of all varieties including Galvanized Iron pipes, Cast Iron pipes, ductile pipes, Poly Vinyl Chloride
pipes and conduit pipes
61 Pizza bread
62 Plant and machinery
63 Plant growth promoters, plant nutrients including bio-fertilizer
64 Plastic granules, plastic powder and resins, master batches
65 Polymers of ethylene in primary form
66 Polyurethane foam
67 Pesticides, weedicides, insecticides but not including mosquito repellents
Omitted vide notification No. S.O. 74, dated 21.9.2007 w.e.f 1.10.2007.
68 Pre-owned motor vehicle when sold by a dealer dealing in purchase and sale of motor vehicles
With effect from 1.7.2005 to 30.9.2006
Pre-owned motor vehicle when sold by a dealer dealing in purchase and sale of motor vehicles subject to
entry 2 in Schedule G
Subs. Vide No. S.O 88, dated 6.9.2006 w.e.f. 1.10.2006
12
69 Printed materials including diary and calendar
70 Printing ink excluding toner and cartridges
71 Pulp of bamboo, wood and paper
71A Pump sets below 5 Horsepower”
Inserted vide notification number S.O. 58 dated 20.6.2006 w.e.f. 1.7.2006
71B Processed meat, poultry and fish
Inserted vide no. S.O. 116, dated 29.12.2006 w.e.f. 1.1.2007
72 Rail coaches, engines, wagons, spares and parts thereof
Inserted vide no. S.O. 69, dated 17.8.07(w.e.f. 1.9.2007)
73 Raw wool and its waste, animal hair
74 Readymade garments
75 Renewable energy devices, components and spare parts thereof
76 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar
manufacture, brewing or distilling dregs and waste whether or not in the form of pellets
77 Rough flooring stone slabs
78 Safety matches
79 Sewing machines and parts thereof
80 Ship and other water vessels
81 Skimmed milk powder, ultra high temperature milk, cottage cheese
82 Solvent oils, other than organic solvent oil
83 Spices of all varieties and forms including cumin seed, aniseed, celery seed, turmeric, tamarind and red
chillies
84 Sports goods excluding apparels and footwear
85 Stainless steel sheets
86 Starch
87 Sugar, khandsari and boora not manufactured or made in India
88 Tea leaves
89 Tractors, harvesters and attachments and parts thereof
With effect from 1.7.2005 to 31.12.2005
Agricultural tractors, harvesters and attachments and parts thereof including tyres, tubes and flaps
of agricultural tractors
Subs. Vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005 w.e.f. 1.1.2006
90 Transformers
91 Transmission towers
92 Tyres and tubes for bicycles, tri-cycles, cycle rickshaws and wheel chairs
92A Toys excluding electronic toys
Inserted vide notification No. S.O. 58 , dated 20.6.2006 w.e.f. 1.7.2006 to 30.11.2008.
Battery operated and electric toys excluding electronic toys
Subs. vide notification No. S.O. 112, dated 18.11.2008 (w.e.f. 01.12.2008).
93 Umbrella except garden umbrella
94 Vanaspati (Hydrogeneted Vegetable Oil)
95 Vegetable oil including gingili oil and bran oil
96 Vitamins, minerals, medicines and supplements generally used in making aquatic feed, poultry feed and cattle
feed
With effect from 1.7.2005 to 31.12.2005
Omitted vide notification No. S.O. 46, dated 30.6.2005.
97 Waste paper
98 Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of
wheat or barley, guar, guar flour, guar giri, rajmah, lobia, rongi, sago (sabudana), soyabean meal, soyabean
flour
Word “guar” added vide notification No. S.O. 104, dated 29.12.2005 w.e.f. 1.1.2006
Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of
wheat or barley, rajmah, lobia, rongi, sago (sabudana), soyabean meal, soyabean flour.
13
Subs. Vide notification no. S.O. 74 dated 21.9.2007 w.e.f. 1.10.2007.
Wheat atta including maida and sooji, rice flour, gram flour, besan, barely ghat, barely flour
and sattu, dalia of wheat or barely, damaged wheat, rajmah, lobia, rongi, sago (sabudana),
soyabean meal, and soyabean flour.
Subs . Vide Notification No. S.O. 41/H.A. 6/2003/S.59/2008, dated 13.05.2008w.e.f. 1.1.2006.
98A Wood and timber but not including Plywood, Plyboard, Medium Density Fibre Board, Particle Board,
Hardboard, Veneer or Coated boards such as Sunmica, Formica and Laminated boards.
Inserted vide no. S.O. 100, dated 6th October, 2006 (w.e.f. 1.10.2006 to 31.10.2008).
Wooden crates, Wood and timber but not including Plywood, Plyboard, Medium Density Fibre Board, Particle
Board, Hardboard, Veneer or Coated boards such as Sunmica, Formica and Laminated boards.
Subs. vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated 08.10.2008 (w.e.f. 01.11.2008).
99 Writing instruments except those covered by Schedule B
100 Zippers
100A Heena
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
100B Mithaii and Namkeen except those covered by entry 59 of Schedule B and Khoya
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
100C Nuts, bolts, screws and fasteners
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
100D Processed or preserved fruits and vegetables including jam, jelly, pickle, squash, juice, drink, paste and
powder, made of fruits/ vegetables, whether sold in a sealed container or otherwise, and wet dates.
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
100E Spectacles, parts and components thereof, contact lens and lens cleaner”
Inserted vide notification no. S.O. 104/H.A. 6/2003/S.59/ 2005, dated 29.12.2005 w.e.f. 1.1.2006
101 (1) HighTension (HT) Switchgear including MOCB (Miniature Oil Circuit Breakers),VCB (Vacuum Circuit
Breakers), SF 6, GO (Gang Operators)
switch
(2) HighTension (HT) Insulators
(3) Low Tension (LT) Switchgear including ACB (Air Circuit Breakers)
(4) Switchgear conductors
(5) Relays Motor Starters for 3 phase motors above 25 Horse Power
(6) Selector Switches including lead break switch
(7) Control panel including MCC (Motor Control Centre)panels
(8) Bus ducts
(9) PDB (Power Distribution Board), SDB (Sub-Distribution Board), MDB (Main Distribution Board)
(10) Metering panel
(11) Power (Low Tension) Capacitors above 5 KVAR (Kilo Volt Ampere Reactive)
(12) Power factor correction relays
(13) Voltmeter, Ampere Meter, Kilo Watt (KW) Meter, Kilo Watt Hour (KWH) Meter and Frequency Meter
(14) All types of motor above 25 Horse Power
(15) Transformers including current transformer but not including voltage stabilizers of capacity above 5 Kilo
Volt Ampere (KVA)
(16) DMC (Dough Moulding Compound), SMC (Sheet Moulding Compound) insulators
(17) Cable jointing kit
(18) MCCB (Moulded Case Circuit Breaker) including MCB (Miniature Circuit
Breaker) and distribution Board of capacity of 100 Amperes or above
102 Industrial inputs and packing materials that is to say –
Sr.
No.
Description of Goods Tariff item under
which goods
specified in column
2 are covered
1 2 3
(1) Animal (including fish) fats and oils, crude, refined or purified 1520:00:00
(2) Glycerol, Crude, Glycerol Waters and Glycerol lyes 1521:00:00
(3) Vegetable waxes (other than triglycerides), beeswax, other insect
waxes and spermaceti, whether or not refined or coloured; degras;
residues resulting from the treatment of fatty substances or animal or
vegetable waxes
1522:00:00
(4) Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised,
blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified; inedible mixtures or preparations of fats and
oils of chapter 15
1518:00:00
(5) Liquid glucose (non medicinal) 1702:30:10
(6) Denatured ethyl alcohol of any strength 2207:20:00
(7) Manganese ores and concentrates, including ferruginous manganese
ores and concentrate with a manganese content of 20% or more,
calculated on the dry weight
2602:00:00
14
(8) Copper ores and concentrates 2603:00:00
(9) Nickel ores and concentrates 2604:00:00
(10) Cobalt ores and concentrates 2605:00:00
(11) Aluminium ores and concentrates 2606:00:00
(12) Lead ores and concentrates 2607:00:00
(13) Zinc ores and concentrates 2608:00:00
(14) Tin ores and concentrates 2609:00:00
(15) Chromium ores and concentrates 2610:00:00
(16) Tungsten ores and concentrates 2611:00:00
(17) Uranium or Thorium ores and concentrates 2612:00:00
(18) Molybdenum ores and concentrates 2613:00:00
(19) Titanium ores and concentrates 2614:00:00
(20) Niobium, Tantalum, Vanadium or Zirconium ores and concentrates 2615:00:00
(21) Precious metal ores and concentrates 2616:00:00
(22) Other ores and concentrates 2617:00:00
(23) Granulated slag (slag sand) from the manufacture of iron or steel 2618:00:00
(24) Benzole 2707:10:00
(25) Toluole 2707:20: 00
(26) Xylole 2707:30:00
(27) Naphthalene 2707:40:00
(28) Phenols 2707:60:00
(29) Creosote oils 2707:91:00
(30) Normal Paraffin and Paraffin wax 2712:20:00
(31) Butadiene 2711:14:00
(32) Fluorine, Chlorine, Bromine and Iodine 2801:00:00
(33) Sulphur, sublimed or precipitated; colloidal sulphur 2802:00:00
(34) Carbon (carbon blacks and other forms of carbon not elsewhere specified or
included)
2803:00:00
(35) Hydrogen, rare gases and other non-metals 2804:00:00
(36) Alkali or alkaline-earth metals; rare -earth metals, scandium and ytrium,
whether or not intermixed or inter alloyed; mercury
2805:00:00
(37) Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 2806:10:00
2806:20:00
(38) Sulphuric acid and anhydrides thereof; petroleum 2807:00:10
(39) Nitric acid; sulphonitric acids 2808:00:00
(40) Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids 2809:00:00
(41) Oxides of boron; boric acids 2810:00:00
(42) Halides and halide oxides of non-metals 2812:00:00
(43) Sulphides of non-metals; commercial phosphorus trisulphide 2813:00:00
(44) Ammonia, anhydrous or in aqueous solution 2814:00:00
(45) Sodium hydroxide (caustic soda); potassium hydroxides (caustic potash);
peroxides of sodium or potassium
2815:00:00
(46) Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of
strontium or barium
2816:00:00
(47) Aluminium hydroxides 2818:30:00
(48) Chromium oxides and hydroxides 2819:00:00
(49) Manganese oxides 2820:00:00
(50) Iron oxides and hydroxides 2821:10:00
(51) Cobalt oxides and hydroxides; commercial cobalt oxides 2822:00:00
(52) Titanium oxide 2823:00:00
(53) Hydrazine and hydroxylamine and their inorganic salts; other inorganic
bases; other metal oxides, hydroxides and peroxides
2825:00:00
(54) Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts 2826:00:00
(55) Chlorides, chloride oxides and chloride hydroxides; bromides and bromide
oxides; iodides and iodide oxides
2827:00:00
(56) Chlorates and Perchlorates; Bromates and Perbromates; Iodates and
periodates
2829:00:00
(57) Sulphides ; Polysulphides 2830:00:00
(58) Dithionites and sulphoxylates 2831:00:00
(59) Sulphites; thiosulphates 2832:00:00
(60) Copper sulphate 2833:25:00
15
(61) Nitrites, nitrates 2834:00:00
(62) Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and
polyphosphates
2835:00:00
(63) Carbonates; peroxocarbonates (percarbonates); commercial ammonium
carbonates containing ammonium carbamate
2836:00:00
(64) Cyanides, cyanide oxides and complex cyanides 2837:00:00
(65) Fulminates, cyanates and thiocynates 2838:00:00
(66) Borates; Peroxoborates (perborates) 2840:00:00
(67) Sodium dichromate 2841:30:00
(68) Potasium dichromate 2841:50:90
(69) Radioactive chemical elements and radioactive isotopes (including the
fissile chemical elements and isotopes) and their compounds; mixtures and
residues containing these products
2844:00:00
(70) Isotopes other than those of heading No2844: compounds, inorganic or
organic of such isotopes, whether or not chemically defined
2845:00:00
(71) Compounds, inorganic or organic, of rare earth metals of yttrium or
scandium or of mixtures of these metals
2846:00:00
(72) Phosphides, whether or not chemically defined, excluding ferrophosphorus 2848:00:00
(73) Calcium Carbide 2849:10:00
(74) Ethylene, Propylene (upto 31.10.2008)
Acyclic Hydrocarbons
Subs. vide notification No. S.O. 96/H.A. 6/2003/S.59/2008, dated 08.10.2008
2901:00:00
2901:00:00
(75) Cyclic Hydrocarbons 2902:00:00
(76) Halogenated derivatives of Hydrocarbons 2903:00:00
(77) Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or
not halogenated
2904:00:00
(78) Methanol 2905:11:00
(79) Di–ethylene Glycol, Mono Ethylene Glycol, Tri–Ethylene Glycol, Ethylene
Glycol, Heavy Ethylene Glycol
2905:31:00
(80) Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives
2906:00:00
(81) Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or
phenol-alcohols
2908:00:00
(82) Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides
(whether or not chemically defined) and their halogenated,
sulphonated, nitrated or nitrosated, derivatives
2909:00:00
(83) Epoxides, Epoxyalcohols, epoxyphenols and epoxythers, with a threemembered
ring and their halogenated, sulphonated, nitrated or nitrosated
derivatives
2910:00:00
(84) Ethylene Oxide 2910:10:00
(85) Acetals and hemiacetals, whether or not with other oxygen function and
their halogenated, sulphonated, nitrated or nitrosated derivatives
2911:00:00
(86) Aldehydes, whether or not with other oxygen function; cyclic polymers of
aldehydes; paraformaldehyde
2912:00:00
(87) Halogenated, sulphonated, nitrated or nitrosated derivatives of products of
heading No 2912
2913:00:00
(88) Saturated acyclic monocarboxylic acids and their anhydrides, halides,
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or
nitrosated derivatives
2915:00:00
(89) Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids,
their anhydrides, halides, peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives
2916:00:00
(90) Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids;
their halogenated sulphonated, nitrated or nitrosated derivatives
2917:00:00
(91) Carboxylic acids with additional oxygen function and their anhydrides,
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated
or nitrosated derivatives
2918:00:00
(92) Phosphoric esters and their salts, including lactophosphates; their
halogenated, sulphonated, nitrated or nitrosated derivatives
2919:00:00
(93) Esters of other Inorganic acids (excluding esters of hydrogen halides) and
their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives
2920:00:00
(94) Amine- function compounds 2921:00:00
(95) Oxygen – function amino-compounds 2922:00:00
(96) Quaternary ammonium salts and hydroxides; lecithins and other
phosphoaminolipids
2923:00:00
16
(97) Carboxyamide-function compounds; amide-function compounds of carbonic
acid
2924:00:00
(98) Carboxyamide-function compounds (including saccharin and its salts) and
imine function compounds
2925:00:00
(99) Nitrile-function compounds 2926:00:00
(100) Diazo, Azo-or-azoxy -compounds 2927:00:00
(101) Organic derivatives of hydrazine or of hydroxylamine 2928:00:00
(102) Organo-sulphur compounds 2930:00:00
(103) Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetric Acid and their
Derivatives
(104) Heterocyclic compounds with oxygen heteroatom(s) only 2932:00:00
(105) Heterocyclic compounds with nitrogen heteroatom(s) only 2933:00:00
(106) Nucleic acids and their salts; other heterocyclic compounds 2934:00:00
(107) Sulphonamides 2935:00:00
(108) Glycosides, natural or reproduced by synthesis and their salts, ethers, esters
and other derivatives
2938:00:00
(109) Vegetable alkaloids, natural or reproduced by synthesis, and their salts,
ethers, esters and other derivatives
2939:00:00
(110) Tanning extracts of vegetable origin; tannins and their salts, ethers, esters
and other derivatives
3201:00:00
(111) Synthetic organic tanning substances; inorganic tanning substances; tanning
preparations, whether or not containing natural tanning substances;
enzymatic preparations for pre-tanning
3202:00:00
(112) Colouring matter of vegetable or animal origin (including dyeing extracts
but excluding animal black), whether or not chemically defined;
preparations as specified in Note 3 to Chapter 32 based on colouring matter
of vegetable or animal origin
3203:00:00
(113) Synthetic organic colouring matter, whether or not chemically defined;
preparations as specified in Note 3 to Chapter 32 based on synthetic organic
colouring matter, synthetic organic products of a kind used as fluorescent
brightening agents or as luminophores, whether or not chemically defined
3204:00:00
(114) Colour lakes; preparations as specified in Note 3 to chapter 32 based on
colour lakes
3205:00:00
(115) Glass frit and other glass, in the form of powder, granules or flakes 3207:40:00
(116) Prepared driers 3211:00:00
(117) Printing ink whether or not concentrated or solid 3215:00:00
(118) Casein, caseinates and other Casein derivatives, casein glues 3501:00:00
(119) Enzymes; Prepared enzymes not elsewhere specified or included 3507:00:00
(120) Artificial graphite; colloidal or semi colloidal graphite; preparations based
on graphite or other carbon in the form of pastes, blocks, pastes or other
semi -manufacturers
3801:00:00
(121) Activated carbon, activated natural mineral products, animal black,
including spent animal black
3802:00:00
(122) Residual lyes from the manufacture of wood pulp, whether or not
concentrated, desugared or chemically treated, including lignin sulphonates,
but excluding tall oil of heading No 3803
3804:00:00
(123) Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run
gums
3806:00:00
(124) Wood tar, wood tar oils, wood creosotc, wood naphtha, vegetable pitch,
brewers pitch and similar preparations based on rosin, resin acids or on
vegetable pitch
3807:00:00
(125) Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs
and other products and preparations (for example, dressings and mordants)
of a kind used in textile, paper, leather or like industries, not elsewhere
specified or included
3809:00:00
(126) Prepared rubber accelerators, compounded plasticisers for rubber or plastics,
not elsewhere specified or included anti-oxidising preparations and other
compound stabilisers for rubber or plastics
3812:00:00
(127) Reducers and blanket wash/roller wash used in the printing industry
(128) Reaction initiators, reaction accelerators and catalytic preparations, not
elsewhere specified or included
3815:00:00
(129) Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of
heading No 2707 or 2902
3817:00:00
(130) Chemical elements doped for use in electronics, in the form of discs, wafers
or similar forms; chemical compounds doped for use in electronics
3818:00:00
17
(131) Industrial monocarboxylic fatty acids, acid oils from refining, industrial
fatty alcohols
3823:00:00
(132) Retarders used in the printing Industry
(133) Linear Low Density Polyethylene (LLDPE) and Low Density Polyethylene
(LDPE)
3901:10:00
(134) High Density Polyethylene (HDPE) 3901:20:00
(135) Polymers of propylene or of other olefins, in primary forms 3902:00:00
(136) Polyvinyl Chloride (PVC) 3904:00:00
(137) Acrylic polymers in primary forms 3906:00:00
(138) Polyacetals, other polyethers and epoxide resins, in primary forms,
polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary
forms
3907:00:00
(139) Polyethylene Terephthalate Chips 3907:60:00
(140) Polyamides in primary forms 3908:00:00
(141) Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in
primary forms
3909:00:00
(142) Silicones in primary forms 3910:00:00
(143) Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides,
polysulphones and other products specified in Note 3 to Chapter 39, not
elsewhere specified or included in primary forms
3911:00:00
(144) Cellulose and its chemical derivatives, and cellulose others, not
elsewhere specified or included in primary forms
3912:00:00
(145) Natural polymers (for example, alginic acid) and modified natural polymers
(for example, hardened proteins, chemical derivatives of natural rubber), not
elsewhere specified or included, in primary forms
3913:00:00
(146) Ion-exchangers based on polymers of heading Nos 3901 to 3913 in primary
forms
3914:00:00
(147) Self-adhesive plates, sheets, film, foil, tape, strip of plastic whether or not in
rolls
3919:00:00
(148) Flexible plain films 3920:10:12
(149) Articles for the packing of goods, of plastics; namely boxes, cases, crates,
containers, carboys, bottles, jerry cans and their stoppers, lids, caps of
plastics (but not including insulated ware)
3923:00:00
(150) Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural
gums, in primary forms or in plates, sheets or strips
4001:00:00
(151) Synthetic rubber and factice derived from oils in primary forms or in plates,
sheets or strip; mixtures of any product of heading No 4001 with any
product of this heading, in primary forms or in plates, sheets or strip
4002:00:00
(152) Reclaimed rubber in primary forms or in plates, sheets or strip 4003:00:00
(153) Compounded rubber, unvulcanised, in primary forms or in plates, sheets or
strip, other than the forms and articles of unvulcanised rubber described in
heading No 4006
4005:00:00
(154) Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and
pulps of other fibrous cellulosic materials
(155) Cartons (including flattened or folded cartons) Boxes (including flattened or
folded boxes) cases, bags and other packing containers of paper, paperboard,
whether in assembled or unassembled condition
4819:00:00
(156) Paper printed labels and paperboard printed labels 4821:00:00
(157) Paper self adhesive tape and printed wrappers used for packing
(158) Partially Oriented Yarn, Polyester Texturised Yarn and waste thereof 5402:42:00
(159) Polyester Staple Fibre, Polyester Staple Fibre Fill 5503:20:00
(160) Polyester Staple Fibre waste 5505:10:00
(161) Sacks and bags of a kind used for the packing of goods, of jute or of other
textile based fibres of heading No 5303
6305:10:00
(162) Carboys, bottles, jars, phials of glass, of a kind used for the packing of
goods; stoppers, lids and other closures of glass
7010:90:00
(163) Stoppers, caps and lids (including crown corks, screw caps and pouring
stoppers) capsules for bottles, threaded bungs, bung covers, seals and other
packing accessories of base metal
3923:00:00
164 Zink Oxide, Zinc peroxide
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
28.17
165 Hydrogen peroxide, whether or not solidified with urea
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
28.47
18
166 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrostated
derivatives
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
29.05
167 Ketones and quinones, whether or not with other oxygen function, and their
halogenated, sulphonated, nitrated or nitrosated derivatives
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
29.14
168 Buffing goods and polishing materials
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated 29.12.2005
w.e.f. 1.1.2006
169 Rubber rolls and polishers
added vide notification no. S.O. 104/H.A. 6/2003/S.59/2005, dated
29.12.2005 w.e.f. 1.1.2006
170 Lead oxides, Red Lead and orange lead
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008.
2824
171 Hypochlorites, Commercial Calcium hypochlorite
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2828
172 Sulphates; Alums; Peroxosulphates
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2833
173 Silicates; Commercial Alkali Metal Silicates
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2839
174 Butan-1-ol (n-butyl alcohol)
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2905.13.00
175 Ammonium dihydrgen orthophosphate and mixtures thereof with
diammonium orthophosphate.
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3105.40.00
176 Cleaning and Degreasing preparations
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3402
177 Polishes and composition for metal
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3405.90.10
178 Glues derived from bones
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3503.00.30
179 Additives, Salts, Stippers, Passivations, Intermediates and other chemicals
used in various types of Electroplatings such as Nickel, Zinc, Copper, Satin
Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt etc.
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3824.90.21
180 Water treatment chemicals, ion exchangers
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
3824.90.22
181 Power Capacitors
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
8532.10.00
182 Perforated Sheets of width 24 inch and above
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
19
183 Elevator buckets, buckets bolts
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
8428
184 Other inorganic acids and other inorganic oxygen compounds of non-metals
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2811
185 Artificial corundum, whether or not chemically defined; aluminium oxide;
aluminium hydroxide
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2818
186 Phenol (hydroxybenzene) and its salts
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
2907.11
187 Rubber crumbs
added vide notification No. S.O. 96/H.A.6/2003/S.59/2008, dated
8.10.2008 w.e.f. 01.11.2008..
Note 1 : Entries in this Schedule are subject to general exception of exclusion of declared goods.
Note 2 : Chapter No., Note No. or Tariff item referred to in entry 102 of this Schedule have the
same meaning as under the First Schedule of the Central Excise Tariff Act, 1985 (5 of 1986).
Note 3 : In entry 102 of this Schedule only goods of the description contained in column 2 shall form
part of the Schedule; reference to Tariff item in column 3 from the Central Excise Tariff Act,
1985 (5 of 1986), shall not include other goods not contained in column 2 though part of the
Heading.
Note 4 : Goods of the description contained in this Schedule shall be deemed to have been excluded
from Schedule B.”;
20
Schedule D
[See clause (a) of sub-section (2) of section 7].
Serial
No.
Description of goods Rate of tax
1 2 3
1. Aviation Turbine Fuel 20%
2. Petrol, Gasohol
w.e.f. 1.4.2003 to 31.1.2004
Petrol
20%
20%
Explanation:- For the purpose of this entry ‘Petrol’ means any inflammable
Hydrocarbon oil (excluding crude oil) which either by itself or in
admixture with any other substance, is suitable for use as fuel in
spark ignition engines.
Subs. Vide S.O. No. 9, dated 22.1.04 w.e.f. 1.2.2004
3. High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil
w.e.f. 1.4.2003 to 31.1.2004
High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil
Subs. Vide S.O. No. 63, dated 22.1.04 w.e.f. 1.2.2004
High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil
Subs. Vide S.O. No. 57, dated 09.07.08 w.e.f. 06.06.2008
12%
12%
8.8%
Explanation:- For the purpose of this entry ‘diesel’ means any inflammable
Hydrocarbon oil (excluding crude oil) which either by itself or in
admixture with any other substance, is suitable for use as fuel in
engines other than spark ignition engines.
4. Paddy 4%
5. Petrol, High Speed Diesel, Super Light Diesel Oil and Light
Diesel Oil when sold to Export Oriented Units (EOU) or units
set up under Export Processing Zone (EPZ) Scheme, Electronic
Hardware Technology Park (EHTP) Scheme or Software
Technology Park (STP), for use by such unit in manufacture of
goods for sale in the course of export outside the territory of
India;
Inserted Vide S.O. No. 63, dated 22.1.04 w.e.f. 1.2.2004
4%
21
SCHEDULE E
(See sub-section (1) of Section 8)
Sr.
No.
Description of goods Circumstances in which input tax shall be nil
1 2 3
“1 Petroleum based fuels and
natural gas
w.e.f. 1.4.2003 to 31.7.2003
Petroleum products and
natural gas
Subs. Vide S.O. 93, dated
8.7.2003 w.e.f. 1.8.2003
Except when re-sold
(i) When used as fuel
(ii) When exported out of State”;
2 Capital Goods (i) When intended to be used mainly in the
manufacture of exempted goods or in the
telecommunications network or mining or
the generation and distribution of electric
energy or other form of power; or
(ii) When forming part of gorss block on the
date of cancellation of the registration
certificate.
3 Paddy
w.e.f. 1.4.2003 to 30.6.2005
Omitted vide notification
No. S.O. 46, dated 30.6.2005
(i) when sold in the course of the export of
the goods out of the territory of India; or
(ii) When used in the manufacture of rice
which is sold in the course of the export of
the goods out of the territory of India.
4 Rice
w.e.f. 1.4.2003 to 30.6.2005
Omitted vide notification
No. S.O. 46, dated 30.6.2005
(i) When sold in the course of the export of
the goods out of the territory of India.
5 All goods except those
mentioned at Serial Nos. 1
and 2
(i) When used in the telecommunications
network, in mining, or in the generation
and distribution of electricity or other form
of power;
(ii) When exported out of state or disposed of
otherwise than by sale;
(iii) When used in the manufacture or packing
of exempted goods except when such
goods are sold in the course of export of
goods out of the territory of India;
(iv) When used in the manufacture or packing
of taxable goods which are exported out of
State or disposed of otherwise than by
sale;
(v) When left in stock, whether in the form
purchased or in manufactured or processed
form, on the date of cancellation of the
registration certificate.
(vi) When sold by canteen store department.
6. Liquor as defined in the
Punjab Excise Act, 1914 (1 of
1914)
When sold in the State by Bar licenses (L-4/L-
5/L12C/L-12G/L-10E).
Note 1 – In this Schedule the expression “on the date of cancellation of the
registration certificate” means on the date of effect of the cancellation of
the registration certificate.
Note 2- Omitted vide notification No. S.O. 46, dated 30.6.2005.
Before omission the note 2 read as under:-
22
In respect of entries against Serial Nos. 3 and 4 paddy and the rice manufactured
therefrom shall be treated as a single commodity for the purposes of sub-section (3) of
section 5 of the Central Act.
Note 3- Entry 6 has been inserted vide notification No. 40/H.A.6/2003/S.59/2009,
dated 31.03.2009(w.e.f. 01.04.2009).
23
Schedule F
(See first proviso to sub-section (3) of section 3)
1. Omitted vide notification no. S.O. 46, dated 30.6.2005
Before omission entry is as under:-
Paddy
24
Schedule G
[See sub-section (1) of section 45].
Serial
No.
Description of goods Rate of tax and
the base of levy
Stage of levy
and the
circumstances
under which
tax levied
1 2 3 4 5
1. Lottery ticket of face
value more than seven
rupees
Twenty percent
of the face value
of the lottery
ticket
First sale by a
dealer liable to
pay tax under
this Act.
2(a) Pre-owned cars having engine capacity
not exceeding 1000 cc
Rs. 3000 per
car
First sale by a dealer
liable to pay tax
under this Act
(b) Pre-owned cars having engine capacity
exceeding 1000 cc
Rs. 5000 per
car
First sale by a dealer
liable to pay tax
under this Act”.
Inserted Vide notification no. 88, dated 6th September, 2006
Entry 2 (a) and (b) omitted vide no. S.O. 46, dated 30.6.2005 w.e.f. 1.7.2005
Before omission entry 2(a) & (b) read as under: -
2(a) Pre-owned cars having engine capacity
upto 1000 cc
Rs. 3000 per
car
First sale by a dealer
liable to pay tax under
this Act
(b) Pre-owned cars having engine capacity
above 1000 cc
Rs. 5000 per
car
First sale by a dealer
liable to pay tax under
this Act”.
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