RATE OF TAX ON ASSAM VALUE ADDED TAX ACT, 2003
FIRST SCHEDULE
¬   List of exempted goods
 SECOND SCHEDULE
¬   List of goods taxable at 5%

PART-A
¬   GENERAL
PART-B
¬   ITEMS UNDER CATEGORY OF IT PRODUCTS
 PART-C
¬   INDUSTRIAL INPUTS & PACKING MATERIALS

FIRST SCHEDULE - List of exempted goods
Sl. No. Description of goods Conditions and exceptions Remarks
1 Agricultural implements, manually operated or animal driven
   
2 Aids and Implements used by handicapped persons
   
3 Aquatic feed, poultry feed and cattle feed including grass, hay and straw, *[husk and bran of cereals and pulses, supplements, concentrated and additives of such feed and de-oiled cakes, but excluding (i) other oil cakes and (ii) rice bran].   *included w.e.f. 29.07.2005
4 Betel leaves and betel nuts (including* supari and betel nuts for conversion into supari).   *”including” is substituted in place of “excluding” w.e.f. 06.07.2006.
5 Books, periodicals and journals    
6 Charakha and Amber Charakha handlooms and handlooms fabrics and Gandhi Topi    
7 Charcoal    
8 Coarse grains other than paddy, rice and wheat    
9 Condoms and contraceptive    
10 Cotton and silk yarn in hank    
11 Curd, lussi, butter milk and separated milk    
12 Earthen pot and clay lamps    
13 Electrical energy    
14 Firewood    
15 Fishnet and Fishnet fabrics    
16 Fresh milk and pasteurized milk excluding UHT milk    
17 Fresh flowers, fresh plants, saplings and seedlings including aromatic and medicinal plants    
18 Fresh vegetables and fruits other than potato, onion, garlic, (ginger)* and dried vegetables   The word ‘ginger’ is deleted w.e.f. 06.07.06.
19 Paddy    
20 Human blood and blood plasma    
21 Indigenous handmade musical instruments    
22 Kumkum, bindi, alta and sindur    
23 Meat, fish (excluding dry fish), prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair    
24 National Flag    
25 Organic manure including dung (Gobar)    
26 Non-judicial stamp paper sold by Government Treasuries, postal items like envelope, post card etc. sold by Government, rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form    
27 Raw wool    
28 Semen including frozen semen    
29 Silk worm laying, cocoon and raw silk    
30 Slate, slate pencils and chalk pencils    
31 Tender green coconut    
32 Toddy, Neera and Arak    
33 Bread    
34 Salt whether processed or unprocessed and whether branded or unbranded    
35 Water other than
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water and
(ii) water sold in sealed container
   
36 Sugar   i) *deleted w.e.f. 29.07.2005 **included w.e.f. 29.07.2005

ii) Modified w.e.f. 05-05-2010 vide notification no. ftx.55/2005/78 dtd.03-05-10. Prior to this sl. 36 read as “Sugar *and khandsari (**when subjected to Additional Duties of Excise)”

Omitted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.
37 Khadi and Handloom Textiles including endi, muga and pat cloth.   Under-lined portion inserted w.e.f 03.12.2005

Modified w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.Prior to this the sl. 37 read as “Textiles fabric including endi, muga and pat cloth but excluding textile made-ups, i.e., fabric that has undergone a stitching process but excluding bleaching, dying, water/shrink proofing, organdie process.”
38 Tobacco*   *deleted w.e.e.f 05.04.2007 vide Notification No. FTX.55/05/Pt-III/38
39 Gamosha (symbol of Assamese culture)    
40 Bell metal and brass articles    
41 Unprocessed green leaves of tea    
42 Seeds of grass, vegetables and flowers    
43 Endi, muga, pat, and silk yarn and endi, muga cocoons    
44 Indigenous handicraft items as may be notified by the Government   Items notified vide Notification No. FTX.55/05/Pt-II/22 dated 08.08.2005
45 Cart driven by animals    
46 Bamboo matting and pati doi mat    
47 Idols made of clay    
48 Audio cassettes in regional language of Assam    
49 Exercise book, graph book and laboratory note book   Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010. 
50 Volley Ball and football   Inserted w.e.f.1.04.08 vide Notification No. FTX.25/2008/2 Dtd. 29/03/2008
51 Vegetable oils, vanaspati or vegetable ghee and other edible oils including mustard oil and rapeseed oil When produced and sold in Assam by the Industrial units of STATEFED.  
52 Mekhela chadar    
53 Cereals and pulses sold to the Deputy Commissioner and Sub-Divisional Officers of Assam by FCI Exemption is allowed on codition that cereals and pulses sold to the Deputy Commissioner and Sub-Divisional Officers of Assam for distribution and for use in connection with the PDS namely, APL,BPL and any other Central or State Government Scheme. Amendment by way of modification vide Notification No.FTX.55/2005/68 Dtd. the 29th March published in the Assam Gazette extraordinary vide No.95 dtd.1st April,2008
54 Puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as akhoi, parched paddy or rice coated with sugar or gur commonly known as murki.   Inserted w.e.f 29.07.2005
55 Sago and topioca globules   Inserted w.e.f. 29.07.2005
56 Rum sold to defence personnel in Defence Service Canteens. Exemption is allowed on condition that rum is sold to defence personnel strictly for personal consumption.  
57 Wheat   Inserted w.e.f 08.08.2005
58 Garments, goods and made-ups, manufactured in a Khadi production unit approved or certified by the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (61 of 1956)   Inserted w.e.f. 08.08.2005.
59 Kerosene lamp.   Inserted w.e.f.
06.07.06.
60 Candle.  
Inserted w.e.f. 06.07.06. Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.
61 Tyres & tubes used for bicycle, tricycle, rickshaw and wheel chair.  
Inserted w.e.f. 06.07.06. Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.
62 Globe, maps, geometry boxes, pencils, sharpeners and erasers.  
Inserted w.e.f. 06.07.06. Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.
63 Paper envelope and paper trays.  
Inserted w.e.f. 06.07.06. Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.
64 Mosquito net.   Inserted w.e.f.
15.02.07
65 Anti-malaria drugs, namely, chlroquine group, quinine group, primaquine, arteether, artemether, pyrimethamine and sulfadoxine group, artesunate group whether in solution or in powder or in table or in capsule form.  
-do-
66 Fly shuttle loom.  
-do-
67 Onion, garlic and other dried vegetables  
Inserted w.e.f.1.04.08 vide Notification No. FTX.25/2008/2 Dtd. 29/03/2008
68 Potato  
-do-
69 Rice including broken rice  
-do-
70 Pulses  
-do-
71 Flour, atta, maida, suji and besan  
-do-
72 Fresh Turmeric  
Inserted w.e.f. 05-05-2010 vide notification no. ftx.55/2005/78 dtd.03-05-10
73 Gur, Jaggery and edible variety of rub gur  
Inserted w.e.f. 26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013
TOP  
SECOND SCHEDULE - List of goods taxable at 5%*     PART-A - GENERAL
* the symbol and figure is substituted from 4% to 5% w.e.f. 31-10-2009 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.
Sl. No. Description Conditions and exceptions Remarks
1 Agricultural implements, not operated manually or not driven by animal.    
2 All equipments for communications such as private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X).    
3 All intangible goods like copyright, patent, replenishment license.    
4 All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles.    
5 (i) All types of yarn other than cotton and silk yarn in hank, endi, muga and pat yarn
(ii) sewing thread.
   
6 Aluminium, Steel, Brass and enamelled utensils including pressure cooker.   Modified w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10. Prior to this the sl.6 was read as “Aluminium utensils and enamelled utensils” 
7 Arecanut powder ,( supari and betel nut for conversion into supari)*   *deleted w.e.f. 06.07.06 Inserted again w.e.f. 31-10-09
8 Bamboo   Omitted w.e.f. 4-2-2008 vide Notification No. FTX.55/2005/Pt/82 Dtd. 2-2-2008
9 Bearings of all kinds    
10 Beedi leaves    
11 Beltings    
12 Bicycles, tricycles, cycle rickshaws and parts thereof and tyres and tubes used for bicycle, tricycle, cycle rickshaw and wheel chair.   *deleted w.e.f. 06.07.06. The entry is modified w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.Prior to this the Sl. No. 12 read as “Bicycles, tricycles, cycle rickshaws (and tyres, tubes)* and parts thereof”
13 Bone meal    
14 Bulk drugs    
15 Machineries used in the manufacture of goods and parts thereof including mould.   The entry is substituted w.e.f. 16.10.08. The original entry was “Machineries and parts thereof including moulds”. 
16 Castings    
17 Centrifugal, monobloc and submersible pumps and parts thereof    
18 Coffee beans and seeds, cocoa pod and chicory    
19 Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellents, including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof.   The word 'including' is substituted by punctuation mark "," w.e.f. 29.07.2005.
20 Coir and Coir products excluding coir mattresses *and coir cushion.   *Inserted w.e.f. 16.10.08. 
21 Cotton and cotton waste    
22 Crucibles    
23 Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), if such goods are not mentioned in this schedule or any other Schedule   Omitted w.e.f. 31-10-2009 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009. 
24 (i) Edible oils excluding coconut oil Except When produced and sold in Assam by the Industrial units of STATEFED The words excluding coconut oil has been inserted w.e.f. 4-2-2008 vide Notification No. FTX.55/2005/Pt/82 Dtd. 2-2-2008
(ii) Oil cake and de-oiled cake.   And de-oiled cake deleted w.e.f 29.07.2005.
25 Electrodes    
26 (i) Ferrous and non-ferrous metals and alloys such as aluminum, copper, zinc and extrusions of those.

(ii) Non-metals.
  Inserted w.e.f. 16.10.08. The original entry was “Ferrous and non-ferrous metals and alloys, non-metals such as aluminium, copper, zinc and extrusions of those”. 
27 Fibres of all types and fibre waste    
28 Fried grams    
29 Gur, jaggery and edible variety of rub gur   Omitted w.e.f. 26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013.
30 Hand pumps and spare parts    
31 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower    
32 Hose pipes    
33 Hosiery goods    
34 (Hask and bran of cereals)
Rice bran
  Substituted by "Rice bran" w.e.f. 29.07.2005.
35 Ice    
36 Incense sticks commonly known as agarbathi, dhup kathi or dhup bathis or dhuna   "Or dhuna" inserted w.e.f. 08.08.2005
37 Industrial cables (High voltage cables for voltage exceeding 1000 volt, XLPE Cables, jelly filled cables, optical fibres)   Modified w.e.f 31-10-2009 
38 Information Technology (IT) products as specified in this schedule    
39 *Kerosene sold through Public Distribution System   *Deleted w.e.f. 06.07.06
40 Leaf plates and cups    
41 Industrial inputs & packing materials as specified in this Schedule    
42 Deleted   w.e.f. 29.07.2005
43 Newars    
44 Napa slabs (Rough flooring stones)    
45 Ores and minerals    
46 Paper and newsprint    
47 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes and fitting thereof.   Modified w.e.f. 31-10-09 
48 Plastic Footwear   Omitted w.e.f. 16-06-2008vide Notification No.FTX.25/2008/pt/12 Dtd the 16th June,2008
49 Printed material including diary and calendar    
50 Printing ink excluding toner and cartridges    
51 Pulp of bamboo, wood and paper    
52 Rail coaches, engines and wagons and part thereof.   Modified w.e.f. 31-10-09 
53 Readymade garments, the maximum retail price per piece of which does not exceed rupees five thousand.   The words “the maximum retail price per piece of which does not exceed rupees five thousand” has been inserted w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010. 
54 Renewable energy devices and spare parts    
55 Safety matches    
56 Seeds *other than seeds of grass, vegetables and flower.   * Inserted w.e.f. 16.10.08. 
57 Sewing machines *and parts thereof.   -do- 
58 Ship and other water vessels    
59 Pure silk fabrics    
60 Skimmed milk powder and UHT milk    
61 Solvent oils other than organic solvent oil    
62 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies but excluding fresh turmeric.   The words ‘but excluding fresh turmeric’ has been inserted w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10. 
63 Starch    
64 Tamarind    
65 Tractors, power tillers, threshes, harvesters and attachments and parts thereof.   Power tillers added w.e.f. 29.07.2005.
66 Transmission towers    
67 Umbrella except garden umbrella    
68 Vanaspati (Hydrogenated Vegetable oil) Except when produced and sold in Assam by the Industrial units of STATEFED  
69 Vegetable oil including ginglli oil and bran oil *excluding coconut oil. Except when produced and sold in Assam by the Industrial units of STATEFED  *Inserted w.e.f. 16.10.08.
70 Writing instruments, the maximum retail price per piece of which does not exceed rupees one thousand.   The words “the maximum retail price per piece of which does not exceed rupees one thousand”.i> has been inserted w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010. 
71 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla, .    
72 Clay including fireclay    
73 Lignite    
74 Lime, Lime stone, clinker & dolomite    
75 Linear alkyl benezene    
76 Plastic granules    
77 Stainless Steel sheets    
78 Knitting wool    
79 Processed meat, poultry & fish including dry fish *excluding cooked preparation of the same.    *Inserted w.e.f. 16.10.08.
80 Processed or preserved vegetables & fruits including (excluding) fruit jams. Jelly, pickles, fruit squash, paste, fruit drinks and fruit juice.**but excluding potato chips, banana chips and cooked preparations of the vegetable and fruits.   Underlined portion inserted w.e.f. 08.08.2005
*w.e.f. 05.12.2005 the word “excluding” is substituted by the word “including”.**Inserted w.e.f. 16.10.08.
81 Article made of rolled gold and imitation gold    
82 Glass bangles    
83 *Candle   *Deleted w.e.f. 06.07.06
84 Paraffin wax    
85 Khandsari   Inserted w.e.f. 29.07.2005
86 Papad   Inserted w.e.f. 08.08.2005
87 Tools such as hand tools including abrasives, grinding stones and polishing stones and rubbing bricks. Power tools, measuring tools, hydraulic tools, pneumatic tools, cutting tools, lifting and handling tools including tackles, automotive tools and welding tools."   Inserted w.e.f. 08.08.2005
88 Textile made-ups, i.e., fabric that has under gone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdie process   Inserted w.e.f. 03.12.2005

Omitted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.
89 Mosquito net.*   Deleted w.e.f. 15.02.2007
90 Cups, glasses, plates, forks and spoons of paper and plastics   (i)Inserted w.e.f. 05.12.2005

ii)Modified w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10. Prior to this the sl.90 was read as “Cups and glasses of paper and plastics.”
91 Indigenous hand made soap   Inserted w.e.f. 05.12.2005
92 Pure ghee.   Inserted w.e.f. 05.12.2005. Omitted w.e.f. 4-2-2008 vide Notification No. FTX.55/2005/Pt/82 Dtd. 2-2-2008
93 Sweets.   Inserted w.e.f.
10.02.06.
94 Baby feeding bottles and nipples.   Inserted w.e.f.
06.07.06.
95 Tea waste.   Inserted w.e.f.
15.02.07.
96 Cranes, bulldozers, dampers, road rollers, tipper, excavator, earth movers *and attachments parts thereof.   Inserted w.e.f. 04.02.08 *Inserted w.e.f. 16.10.08
97 AAA conductors  
Inserted w.e.f. 4-2-2008 vide Notification No. FTX.55/2005/Pt/82 Dtd. 2-2-2008
98 Dry fruits  
-do-
99 Jute and Jute products   Inserted w.e.f.1.04.08 vide Notification No. FTX.25/2008/2 Dtd. 29/03/2008
100 Unbranded Soya nuggets.  
-do-
101 Transformers.  
-do-
102 Sports goods excluding apparels and foot wear  
-do-
103 All foot wears, the maximum retail price of per pair of which does not exceed Rs.750/-.  
Inserted w.e.f. 13.01.09.
104 Medical diagnostic kits, X-Ray films and other diagnostic films.  
i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

ii) The words “X-Ray films and other diagnostic films” has been inserted w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.
105 Medical equipments, devices and implants.  
Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.
106 Spectacles and parts and component thereof, contact lens and lens cleaner but excluding sun glasses.  
Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.
107 Spare parts of motor vehicles.  
Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.
108 Tarpaulin and canvas  
-do-
109 Plywood, block board and decorative plywood.*and flush door.  
i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

ii) The words “block board and decorative plywood” has been inserted w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

* Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.
110 Stone crushing and screening machinery and parts thereof.  
-do-
111 Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the Drugs and Cosmetics Act, 1940 ( 23 of 1940) 27 but excluding anti malaria drugs mentioned in entry at serial 65 of First Schedule.  
-do-
112 Cooked food excluding processed and preserved cooked food packed in sealed container.  
i) Inserted w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.
ii) Modified w.e.f. 02-03-13 vide notification no. FTX.55/2005/Pt/193 dtd. 02-03-13.
Prior to this the sl. 112 was read as "Cooked food excluding packaged cooked food."
113 Candle.  
Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.
114 Exercise book, graph book and laboratory note book.  
Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.
115 Paper envelope and paper tray.  
Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.
116 Globe, maps, geometry boxes, colour boxes, crayons, pencils, sharpeners and erasers.  
Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.
117 Pure Ghee  
Inserted w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010.
118 Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), other than those specified in any other Schedule.  
Inserted w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.
119 Honey  
Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.
120 Glucose  
Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.
121 Coal tar  
Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.
122 Extra-natural alcohol  
Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.
123 Sugar  
Inserted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.
124 Textiles fabric including textiles made-ups ,i.e., fabric that has undergone a stitching process.  
Inserted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.
125 Stone Chips and boulder  
Inserted w.e.f. 26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013.
126 CFL bulb  
Inserted w.e.f. 26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013.
127 Generator Set  
Inserted w.e.f. 26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013.
TOP  
PART-B - ITEMS UNDER CATEGORY OF IT PRODUCTS
Sl. No. Description of goods
1 Word processing machines and Electronic typewriters
2 Electronic calculators
3 Computer systems and peripherals, Electronic diaries
4 Parts and Accessories of items listed in serial number 1, 2 and 3 of this part
5 D C Micromotors, Stepper motors of an output not exceeding 37.5 watts.
6 Parts of items listed in serial number 5
7 *Uninterrupted Power Supply (UPS) up to 600 VA with integrated battery and its parts * Omitted w.e.f. 16.10.08. (modified and inserted again w.e.f. 31-10-09)
8 Permanent magnets and articles intended to become permanent magnets (ferrites)
9 (i)Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current lien systems or for digital line systems and parts and accessories thereof;
(ii) Videophones and mobile phones the maximum retail price per piece of which does not exceed rupee fifteen thousand and parts and accessories thereof.

Modified w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010 Prior to this the sl.9 read as follows: “Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current lien systems or for digital line systems; videophones; mobile phones and parts and accessories thereof.
10 Microphones, multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker Sets and their parts.
11 Telephone answering machines
12 Parts of Telephone answering machines
13 Prepared unrecorded media for sound recording
14 IT software or any media.
15 Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras.
16 Radio communication receivers, Radio Pagers
17

(i) Aerials, antennas and parts

(ii) Parts of items at serial numbers in 15 and 16

18 LCD Panels, LED panels and parts thereof
19 Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof.
20 Electrical resistors (including rheostats and potentiometers), other than heating resistors.
21 Printed Circuits
22 Switches, Connectors and Relays for up to 5 amps at voltage not exceeding 250 Volts, Electronic fuses.
23 Data/Graphic Display tubes, other than Picture tubes and parts thereof
24 Diodes, transistors and similar semi-conductor devices, Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled I modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals.
25 Electronic Integrated Circuits and Micro-assemblies
26 Signal Generators and parts thereof
27 Optical fibre cables
28 Optical fibre and optical fibre bundles and cables
29 Liquid Crystal devices, Flat Panel display devices and parts thereof.
30 Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Net work & Logic analyser and Signal analyser.
TOP  
PART-C - INDUSTRIAL INPUTS & PACKING MATERIALS
Sl
No.
Heading No. of the Central Excise Tariff Act, 1985 (5 of 1986)
Sub-heading No. of the Central Excise Tariff Act, 1985 (5 of 1986) Description

Remarks


1
15.01
Animal (including fish) fats and oils, crude, refined or purified.
2
15.06
Glycerol-crude, glycerol waters and glycerol lyes.  
3
15.07
Vegetable waxes (other than triglycerides), bees wax, 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.  
4
15.08
Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vaccum or in inert gas or otherwise chemical modified; inedible mixtures or preparations of fats and oils of this chapter.  
5
17.02
Liquid glucose (non-medicinal), Dextrose syrup.  
6
2204.10
Denatured ethyl alcohol of any strength  
7
2505.00
Sulphur.  
8
26.02
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.  
9
26.03
Copper ores and concentrates.  
10
26.04
Nickel ores and concentrates.  
11
26.05
Cobalt ores and concentrates.  
12
26.06
Aluminium ores and concentrates.  
13
26.07
Lead ores and concentrates.  
14
26.08
Zinc ores and concentrates.  
15
26.09
Tin ores and concentrates.  
16
26.10
Chromium ores and concentrates.  
17
26.11
Tungsten ores and concentrates.  
18
26.12
Uranium or thorium ores and concentrates  
19
26.13
Molybdenum ores and concentrates  
20
26.14
Titanium ores and concentrates.  
21
26.15
Niobium, tantalum, vanadium or zirconium ores and concentrates.  
22
26.16
Precious metal ores and concentrates.  
23
26.17
Other ores and concentrates.  
24
26.18
Granulated slag (slag sand) from the manufacture of iron or steel.  
25
2707.10
Benzole.  
26
2707.20
Toluole.  
27
2707.30
Xylole.  
28
2707.40
Napthalene.  
29
2707.50
Phenols  
30
2707.60
Creosole oils.  
31
28.01
Fluorine, chlorine, bromine and iodine.  
32
28.02
Sulphur, sublimed or precipitated; colloidal sulphur.  
33
28.03
Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).  
34
28.04
Hydrogen, rare gases, other non-metal excluding oxygen (medicinal grade).  
35
28.05
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed mercury  
36
28.06
Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.  
37
28.07
Sulphuric acid and anhydrides thereof; Oleum  
38
28.08
Nitric acid, Sulphonitric acids.  
39
28.09
Diphosphorous pentaoxide; phosphoric acid and polyphosphoric acids.  
40
28.10
Oxides of boron; boric acids.  
41
28.12
Halides and halide oxides of non-metals  
42
28.13
Sulphides of non-metals; commercial phosphorus trisulphide.  
43
28.14
Ammonia, anhydrous or in aqueous solution.  
44
28.15
Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.  
45
28.16
Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.  
46
28.17
Zinc oxide, zinc peroxide.  
47
2818.10
Aluminium hydroxide.  
48
28.19
Chromium oxides and hydroxides.  
49
28.20
Manganese oxides.  
50
2821.10
Iron oxides and hydroxides.  
51
28.22
  Cobalt oxides and hydroxides, commercial cobalt oxides.  
52
28.23
  Titanium oxide.  
53
28.25
  Hydrazine and hydroxylamine and theirinorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.  
54
28.26
  Flurides, fluorosilicates, fluroaluminates and other complex fluorine salts.  
55
28.27
  Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.  
56
28.29
  Chlorates and perchlorates; Bromates andPerbromates; iodates and periodates.  
57
28.30
  Sulphides; Polysulphides.  
58
28.31
  Dithionites and sulphoxylates.  
59
28.32
  Sulphites; thiosulphates  
60  
2833.10
Copper sulphate.  
61
28.34
  Nitrites; nitrates.  
62
28.35
  Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.  
63
28.36
  Carbonates;peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.  
64
28.37
  Cyanides, cyanide oxides and complex cyanides.  
65
28.38
  Fulminates, cyanates and thiocyanates.  
66
28.40
  Borates; peroxoborates (perborates).  
67  
2841.10
Sodium dichromate.  
68  
2841.20
Potassium dichromate.  
69
28.44
  Radioactive chemical elements and ratioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.  
70
28.45
  Isotopes other than those contained in entry no. 69; compounds, inorganic or organic of such isotpoes, whether or not chemically defined.  
71
28.46
  Compounds,inorganic or organic, of rareearth metals, of yttrium or of scandium or of mixtures of these metals.  
72
28.48
  Phosphides, whether or not chemically defined, excluding ferrophosphorus.  
73  
2849.10
Calcium carbides.  
74
28.50
  Hydrides,nitrites, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of goods contained in entry 73  
75
29.02
  Cyclic Hydrocarbons.  
76
29.03
  Halogenated derivatives of Hydrocarbons.  
77
29.04
  Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.  
78
29.05
  Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.  
79
29.06
  Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.  
80
29.07
  Phenols, phenol-alcohols.  
81
29.08
  Halogenated, sulphonated, nitrated ornitrosated derivatives of phenols or phenolalcohols.  
82
29.09
  Ethers, ether-alcohols, ether-phenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.  
83
29.10
  Epoxides, epoxyalcohols, epoxyphenolsand epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.  
84
29.11
  Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.  
85
29.12
  Aldehydes, whether or not with otheroxygen function; cyclic polymers of aldehydes; paraformaldehyde.  
86
29.13
  Halogenated, sulphonated, nitrated or nitrosated derivatives of products contained in entry no. 85  
87  
2914.10
Acetone.  
88
29.15
  Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.  
89
29.16
  Unsaturated acyclic monocarboxylic acids,cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.  
90
29.17
  Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.  
91
29.18
  Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.  
92
29.19
  Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.  
93
29.20
  Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.  
94
29.21
  Amine-function compounds.  
95
29.22
  Oxygen-function amino-compounds.  
96
29.23
  Quaternary ammonium salts and hydroxides; lecithins and otherphosphoaminolipids.  
97
29.24
  Carboxyamide-function compounds; amide-function compounds of carbonic acid.  
98
29.25
  Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds.  
99
29.26
  Nitrile-function compounds.  
100
29.27
  Diazo-, Azo- or azoxy-compounds.  
101
29.28
  Organic derivatives of hydrazine or of hydroxylamine.  
102
29.30
  Organo-sulphur compounds.  
103
29.31
  Other Organo-inorganic compounds  
104
29.32
  Heterocyclic compounds with oxygen heteroatom(s) only.  
105
29.33
  Heterocyclic compounds with nitrogen heteroatom(s) only.  
106
29.34
  Nucleic acids and their salts, other heterocyclic compounds.  
107
29.35
  Sulphonamides.  
108
29.38
  Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.  
109
29.39
  Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.  
110
29.42
  Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.  
111
32.01
  Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar.  
112
32.02
  Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar.  
113
32.03
  Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985 excluding catechu or gambiar.  
114
32.04
  Synthetic organic colouring mater, whetheror not chemically defined; preparations based on synthetic organic colouring matter as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar.  
115
32.05
  Colour lakes; preparations based on colourlakes as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985.  
116  
3206.20
Inorganic products of kind used as luminophores.  
117  
3206.90
Master Batches.  
118  
3207.10
Glass frit and other glass, in the form ofpowder, granules or flakes.  
119  
3207.90
Other.  
120
32.11
  Prepared driers.  
121  
3215.90
Printing ink whether or not concentrated or solid.  
122
35.01
  Casein, caseinates and other casein derivatives, casein glues.  
123
35.07
  Enzymes; prepared enzymes not elsewhere specified or included.  
124  
3707.00
Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations).  
125
38.01
  Artificial graphite; colloidal or semicolloidalgraphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures.  
126
38.02
  Activated carbon; activated natural mineral products; animal black, including spent animal black.  
127
38.04
  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. 38.03 of Chapter 38 of the First Schedule of the Central Excise Tariff Act, 1985.  
128
38.06
  Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.  
129
38.07
  Wood tar; wood tar oils; wood creosote; wood naphtha, vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch.  
130  
3808.10
Insecticides, fungicides, herbicides,weedicides and pesticides of technical grade.  
131
38.09
  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 the textile, paper, leather or like industries, not elsewhere specified or included.  
132
38.12
  Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.  
133
38.14
  Reducers and blanket wash/roller wash used in the printing industry.  
134
38.15
  Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.  
135
38.17
  Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02.  
136
38.18
  Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.  
137
38.23
  Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.  
138  
3824.90
Retarders used in the printing industry.  
139
39.01
  Polymers of ethylene in primary forms.  
140
39.02
  Polymers of propylene or of other olefins, in primary forms.  
141
39.03
  Polymers of styrene, in primary forms.  
142
39.04
  Polymers of vinyl chloride or of other halogenated olefins, in primary forms.  
143
39.05
  Polymers of vinyl acetate or other vinyl esters in primary forms; other vinyl polymers in primary forms.  
144
39.06
  Acrylic polymers in primary forms.  
145
39.07
  Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.  
146
39.08
  Polyamides in primary forms.  
147
39.09
  Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in
primary forms.
 
148
39.10
  Silicones in primary forms.  
149
39.11
  Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 of Chapter 39 of the First Schedule of the Central Excise Tariff Act, 1985, not elsewhere specified or included in primary forms.  
150
39.12
  Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms.  
151
39.13
  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.  
152
39.14
  Ion-exchangers based on polymers ofheading Nos. 39.01 to 39.13 in primary forms.  
153
39.19
  Self-adhesive plates, sheets, film foil, tape,strip of plastic whether or not in rolls.  
154
39.20
  Other plates, sheets, film, foil, and strip of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not.  
155
39.23
  Articles for the conveyance or packing ofgoods of plastics, stoppers, bids, caps and other closures, of plastics including (a) insulated wares (b) bags of the type which are used for packing of goods at the time of a sale for the convenience of the customer including all kinds of carry bags, PP rolls, garden sleeves, liner hill bags, LLDPE bags, plastic/polyethylene sheet/film and sutli, polypropylene ropes, monofilament ropes. Inserted w.e.f 08.08.2005
156
40.01
  Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.  
157
40.02
  Synthetic rubber and factice derived fromoils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.  
158
40.03
  Reclaimed rubber in primary forms or in plates, sheets or strip.  
159
40.05
  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. 40.06 of Chapter 40 of the First Schedule of the Central Excise Tariff Act, 1985.  
160
47.01
  Mechanical wood pulp, chemical wood pulp,semi-chemical wood pulp and pulps of other fibrous cellulosic materials.  
161
48.19
  Cartons (including flatened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers of paper, paperboard, whether in assembled or unassembled condition.  
162
48.21
  Paper printed labels and paperboard printed labels.  
163
48.23
  Paper self-adhesive tape and printed wrappers used for packing.  
164  
6305.10
Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres of heading No. 53.03 of Chapter 53 of the First Schedule of the Central Excise Tariff Act, 1985.  
165
70.10
  Carboys, bottles, jars, phials of glass, of akind used for the packing goods; stoppers, lids and other closures, of glass.  
166
70.14
  Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish.  
167  
7607.60
Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE.  
168
83.09
  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.  
169
  Sheets of polyurethane foam. Inserted w.e.f. 31-10-09 vide Notification no. FTX.55/2005/Pt-V/194 Dtd. 31-10-09.
170
  Railway switches, crossings, switch expansion joints, steel turnout sleepers, pre-stressed concrete sleepers (PCS), fish plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signaling equipment and accessories and parts thereof. Inserted w.e.f. 31-10-09 vide Notification no. FTX.55/2005/Pt-V/194 Dtd. 31-10-09.
171
  Electrical goods, namely,-

(i) winding wires and strips;

(ii) switches, selector switches, fuse switches unit above 5 amps;

(iii) contractors, auxiliary contractors, contact block;

(iv) Control gears and starters, including industrial motor starters;

(v) Ammeter, KWH meter, voltmeter;

(vi) Insulating materials, insulator;

(vii) Jointing materials;

(viii) Circuit breakers, HRC fuse, thermostat;

(ix) Programmable logic controller, timers;

(x) switch boards, panel boards, distribution boards, control panels, motor control centre, power control centre, bus duct, burner control cubicle, control desk, push button station, local control station, kiosk, feeder pillar, SMPS,* modular plate, MS board ;

(xi) electrical relays and single phasing preventor and timers;

(xii) overhead transmission line materials including components, accessories and spare parts thereof including earth spike, stay set, galvanized iron pin, isolators, lightning arrestors, pre-cast concrete pole (PCC pole) and cut-outs (fuse-unit).

(xiii) *Sockets of all types, regulators;

(xiv) *casing and capping.
Inserted w.e.f. 31-10-09 vide Notification no. FTX.55/2005/Pt-V/194 Dtd. 31-10-09













*Modified w.e.f. 26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013.
TOP  
Note 1. Micronutrients and plant growth promoter or regulators are not covered by the scope of this Part.

Note 2.The Rules for the interpretation of the Central Excise Tariff Act, 1985, read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels, shall apply for the interpretation of this Part.

Note 3. Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner than the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this Part and other commodities, though covered by the corresponding description in the Central Excise Tariff, will not be covered by the scope of this Part.

Note 4. Subject to Note 3, for the purpose of any entry contained in this Part, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff Act, 1985, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this Part.

Note 5. Where the description against any heading or sub-heading is shown as "other'' then the interpretation as provided in Note 2 shall apply.
TOP  
THIRD SCHEDULE
Sl. No. Description of goods Rate of tax (paise in the rupee) Remarks
1 Gold ornaments 1 The rate of tax has been reduced from 2% to 1% w.e.f. 4-2-2008 vide Notification No. FTX.55/2005/Pt/82 Dtd. 2-2-2008
2 Silver and silver items including silver bullion 1  
3 Precious stones 1 The rate of tax has been reduced from 2% to 1% w.e.f. 4-2-2008 vide Notification No. FTX.55/2005/Pt/82 Dtd. 2-2-2008
4 Bullions excluding silver bullions 1
-do-
5 Platinum whether as part of the jewellery or otherwise 1
-do-
6 Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956),excluding Crude Oil.* 4
Inserted w.e.f. 31-10-2009 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

*The words “excluding Crude Oil” has been inserted vide notification no. FTX.55/2005/Pt-VII/1 Dtd.12-04-2011.

*Omitted w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

TOP  
FOURTH SCHEDULE - List of goods taxable at the point of first sale in the State
Sl. No. Description of goods Rate of tax (paise in the rupee) Remarks
1 Crude oil 5 Rate of tax has been increased from 4 to 5 w.e.f. 12-04-2011 vide notification no. FTX.55/2005/Pt-VII/1 Dtd.12-04-2011. 
2 Petroleum coke 5 Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011. 
3 Diesel 16.5 (The rate reduced from 16.5 w.e.f. 08.07.06) Rate increased to 16.5 w.e.f. 04.06.2009
4 Petrol and other motor spirits 25.75 (The rate reduced from 27.5 w.e.f. 08.07.06) Rate increased to 27.5 w.e.f. 04.06.2009
5 (i) *Aviation Turbine Fuel sold to an aircraft with a maximum take off mass of less than forty thousand kilograms operated by scheduled airlines. Explanation: For the purpose of this clause, “schedule airlines” means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service.

(ii) Aviation turbine fuel (ATF) not falling under item (i) above
5






22
* Modified the rate of tax from 4 to 5 w.e.f 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011. Prior to this the serial number 5(i) read as follows: "Aviation turbine fuel (ATF) sold to a Turbo-Prop Aircraft as specified in clause (iid) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956)”. 
6 Natural gas

12

 

The rate of tax enhanced from 12.5% to 20% w.e.f. 29.08.2005. The rate of tax is reduced from 20% to 12% w.e.f 31-10-09.
7
(a)LPG for domestic use.* 4 *(a) is inserted w.e.f. 08.02.07 vide Notification NO. FTX.128/05/Pt/12
(b)Liquefied Petroleum Gas (LPG) other than mentioned in (a).* 9
8 Bitumen 5 The rate of tax has been reduced from 22% to 4% w.e.f. 4-2-2008 vide Notification No. FTX.55/2005/Pt/82 Dtd. 2-2-2008.
Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.
9 Polyester staple fibre (PSF) and Dimethyle tetraphalate (DMT) acrylic fibre 5 Rate of tax has been increased from 1to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011. 
10 Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liquor, cordials, bitters and wines, or a mixture containing any of these, as also beer, ale, porter, cider, Perry and other similar potable fermented liquors except rum sold to defence personnel in Defence Service Canteens strictly for personal consumption 30* Underlined portion inserted w.e.f. 08.08.2005 The rate of tax has been enhanced from 24% to 27% w.e.f.1.04.08 vide Notification No. FTX.25/2008/2 Dtd. 29/03/2008.
*The rate of tax has been enhanced to 30 from 27 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.
11 Country Spirit 30* *The rate of tax has been enhanced to 30 from 27 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.
12 Molasses 22  
13 Lottery tickets 22  
14 Narcotics 22  
15 Onion, Garlic, *(Ginger) & other dried vegetables 4 The word ginger omitted from the entry w.e.f. 06.07.06. Deleted w.e.f.1.04.08 vide Notification No. FTX.25/2008/2 Dtd. 29/03/2008
16 Potato 2 Deleted w.e.f.1.04.08 vide Notification No. FTX.25/2008/2 Dtd. 29/03/2008
17 Rice *including broken rice and **wheat ***1 *inserted w.e.f. 29.07.2005 **wheat omitted w.e.f. 08.08.2005 ***the rate reduced to 1% w.e.f. 06.07.06. Deleted we.f.1.04.08 vide Notification No. FTX.25/2008/2 Dtd. 29/03/2008
18 Pulses 1 Deleted w.e.f.1.04.08 vide Notification No. FTX.25/2008/2 Dtd. 29/03/2008
19 Flour, Atta, maida, suji and besan 2 Deleted w.e.f.1.04.08 vide Notification No. FTX.25/2008/2 Dtd. 29/03/2008
20 Tea 5 Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011. 
21 Drug and medicines including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings (On Maximum Retail Price basis)

Explanation:- The expression �drugs and medicines� shall not include products capable of being used as cosmetics and toilet preparations including tooth paste, tooth powder, cosmetics, toilet articles and soaps.�
4* *The rate reduced to 4% from 6% w.e.f. 15.02.07. Underline portion inserted w.e.f. 08.08.2005

Explanation inserted w.e.f. 29.07.2005. Sl. No. 21 has been omitted w.e.f. 31-10-09
22 Biscuits (On Maximum Retail Price basis) 4. Omitted w.e.f. 4-2-2008 vide Notification No. FTX.55/2005/Pt/82 Dtd. 2-2-2008
23 (a) Pre-owned cars having engine capacity upto 1000 cc

(b) Pre-owned cars having engine capacity above 1000 cc
Explanation 1.— Pre-owned cars under this entry means an used car registered under the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and purchased by a dealer for re-sale.
Explanation 2.— For the purpose of this entry, the amount of tax as specified in column (3) is payable on per car basis in lieu of the paise in the rupee.
Explanation 3.— Where the liability to paytax in respect of the sale of a pre-owned car arises under this Act and the transfer of ownership is required to be caused in the certificate of registration of such car or a new registration mark is required to be assigned to such car in the State under the Motor Vehicles Act, 1988 (Act No. 59 of 1988), no Registering Authority shall cause the transfer of ownership in the certificate of registration or assign a new registration mark to such pre-owned car unless the copy of the sale bill/invoice of the dealer registered under this Act showing charging of the amount of tax on the sale of such pre-owned car is produced before such Registering Authority or the proof of full payment of tax is produced in accordance with the Fourth Schedule appended to the Act in respect of the sale transaction of such vehicle.
Rs. 3000 per car







Rs. 5000 per car
Inserted w.e.f. 08.08.2005.
24
(i)Kerosene sold through PDS. 2 Inserted w.e.f. 06.07.06. Modification made w.e.f. 16.06.2008 vide Notification No.FTX.25/2008/pt/12 Dtd.16th June,2008.
(ii) Kerosene other than as mentioned in (i) above 12.5
25 Bamboo 5 Inserted w.e.f. 4-2-2008 vide Notification No. FTX.55/2005/Pt/82 Dtd. 2-2-2008.
Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.
26 Furnace oil 5 Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.
27 (i) Cigarettes, cheroots, cigar, bidi and smoking mixture

(ii) Tobacco and tobacco products including scented tobacco, zarda, sada, khoini, tobacco mixed pan masala, guthka and the like but excluding items mentioned in clause (i) above.
25




20
Inserted w.e.f 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

*Modified w.e.f. 26-06-2013 vide Notification no. FTX.128//2005/Pt/51 Dtd. 25-06-2013. Prior to this the sl.27 was read as follows- “Tobacco and tobacco products including cigarettes, cheroots, cigar, biri, smoking mixture, scented tobacco, zarda, sada, khoini, tobacco mixed pan masala, guthka and the like.”
TOP  
FIFTH SCHEDULE
Sl. No. Description of goods Rate of tax (paise in the rupee) Remarks
1 All other goods not covered by First, Second, Third and Fourth Schedule 13.5 The rate of tax has been enhanced from 12.5 to 13.5 w.e.f 31-10-09 vide Notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-09
2 Works contract 13.5 -do-
3 Lease transactions 5 The rate of tax has been enhanced from 12.5 to 13.5 w.e.f 31-10-09 vide Notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-09. The rate has been reduced from 13.5% to 5% w.e.f 5-05-2010 vide Notification no. FTX.55/2005/78 DTD. 03-05-2010
TOP  
SIXTH SCHEDULE
Sl No. Description of works contract

Percentage of deduction under
Section 11( c) not more than

(1) (2) (3)
1 Fabrication and installation of plants and machinery.
15%
2 Fabrication and erection of structural works, including fabrication, supply and erection of iron trusses, purlines etc.
20%
3 Fabrication and installation of cranes and hoists
15%
4 Fabrication and installation of elevators (lifts) and escalators.
15%
5 Fabrication and installation of rolling shutters and collapsible gates.
15%
6 Civil works like construction of building, bridges, road, rail roads etc.
25%
7 Installation of doors, doorframes, windows, window frames and grills.
25%
8
Supplying and fixing of tiles, slabs, stones and sheets.
(i) Supplying and fixing of Mosaic tiles
30%
(ii) Supplying and fixing of marble slab, polished granite stone and tiles (other than mosaic tiles)
20%
(iii) Supply and fixing of slabs, stones and sheets other than those specified at item (i) and (ii) above
20%
9 Supplying and installation of air-conditioning equipments including deep-freezers, cold storage plants, humidification plants and dehumidifiers.
20%
10 Supplying and installation of air-conditioner and air-coolers.
20%
11 Supplying and fitting of electrical goods, supply and installation of electrical equipment including transformers.
10%
12 Supplying and fixing of furniture and fixtures, partitions including contracts for interior decoration.
15%
13 Construction of railway coaches on under-carriage Supplied by railway.
20%
14 Ship and boat building including construction of barges, ferries, tugs, trawlers and dredgers.
20%
15 Sanitary fitting for plumbing for drainage etc.
15%
16 Printing and polishing.
15%
17 Construction of bodies of motor vehicles and construction of trailers.
25%
18 Insulation and lining of equipment, plant and machinery instruments, appliances of buildings
15%
19 Providing and laying of pipes for purposes other than those specified in serial number 15 of this schedule.
15%
20
(i) Providing and laying pipes (other than steel pipes) for purposes other than those specified in serial number 15 of this schedule
15%
(ii) Providing and laying of steel pipes for purpose other than those specified in serial number 15 of this schedule
15%
(iii) Providing and boring, drilling and fitting of all types of pipes.
30%
21 Programming and providing of computers software.
15%
22 Fabrication, testing and reconditioning of metallic gas cylinders
20%
23 Tyre re-treading
15%
24 Processing and supplying of photograph, photo prints, photo negatives (including photographing with camera, X-ray and other scanning materials).
15%
25 Supplying and installation of electronic instruments, equipment, apparatus, appliances & devices.
10%
26 Supplying and installation of fire fighting equipment and devices.
10%
27 Electroplating and anodising.
25%
28 Bowling, canning and packing of goods.
25%
29 Lamination, rubberisation, coating and similar process.
25%
30 Printing and block making.
20%
31 Supply and erection of weighing machines and weigh bridges.
15%
32 Supply and installation of submersible and centrifugal pump sets.
20%
33 Dyeing and printing Textiles.
20%
34 Construction on tankers on motor vehicles, chassis.
20%
35 Supply and fixing of door and window curtains including Venetian blinds and nets.
15%
36 Works/ contract not covered by serial number 1 to 35
20%
37 Composite contracts involving two or more of the above categories
25%
TOP  
SEVENTH SCHEDULE - Negative list of capital goods for input tax credit
   
(1)
Capital or other expenditure on land, civil structure or construction.
(2)
Vehicles of all types.
(3)
Office equipment.
(4) Furniture, fixture including electrical fixtures and fittings.
(5) Capital goods purchased prior to the appointed day.
(6) Capital expenditure incurred prior to the date of registration under VAT.
(7) Capital goods purchased for use in generation of energy/power including captive power.
(8) Capital goods purchased for use in exploration and extraction of crude oil and natural gas.
(9) Capital goods purchased for use in refining for production of petroleum products covered by any Schedule.
(10) Such goods as may be notified by the Government.
TOP  
EIGHTH SCHEDULE - List of Organisations
(1)
United Nations and its constituent agencies like:
(i) UNDP
(ii) UNESCO
(iii) UNFPA
(iv) UNHCR
(v) UNICEF
(vi) UNIDO
(vii) UNIFEM
(viii) WFAO
(ix) WHO
(x) ILO
(2)
International Red-Cross society and its National branches.
(3)
Asian Development Bank. *
*Inserted w.e.f. 11th July 2011 vide Notification No. FTX.25/2008/Pt/17 Dtd. 11-07-2011.
TOP