Section 7

Amendment status not verified — confirm the current text below against the official source.

In the Kerala Value Added Tax Act, 2003 (30 of 2004),-- (1) in section 2,-- (a) for clause (x), the following clause shall be substituted, namely:-- "(x) "capital goods" means plant, machinery, equipments including pollution/quality control, lab and cold storage equipments used in manufacture, processing, packing or storage of goods in the course of business but shall not include such goods and civil structure as may be notified by Government." (b) after clause (xviii) the following clause shall be inserted, namely:-- "(xviii A) "Empowered Committee" means the Empowered committee of State Finance Ministers constituted by the Ministry of Finance, Government of India on the basis of the resolution adopted in the conference of the Chief Ministers on 16th November, 1999."; (ba) after clause (xxxvi) the following clause shall be inserted, namely:-- "(xxxviA) Prevailing market price" means the sale price for the sale of goods fixed by the assessing authority, if he has reason to believe that the dealer has practiced undervaluation and the sale price shall be the value or price at which the goods of the kind or quality are sold or capable of being sold in the open market or the price obtained from the Kerala State Civil Supplies Corporation Ltd. or Economic and Statistics Department of the State or other reliable sources on the date or sale of such goods."; (bb) in clause (xlvi), for the word and figures, "section 49", the word and figures "section 46" shall be substituted. (c) after clause (lvi), the following clause shall be inserted, namely:-- "(lvii) "zero rate sale" means the sale of any goods on which no tax is chargeable but in relation to which input tax credit or refund of input tax paid is admissible." (2) in section 6; (a) in sub-section (1),-- (i) for the words "not less than two lakhs", the words "not less than ten lakhs" shall be substituted; (ii) for clause (a), for the words "Second, Third and Fifth Schedules", the words, "Second and Third Schedules" shall be substituted; (iii) for clause (b), the following clause shall be substituted, namely:-- "(b) goods specified in the Fourth Schedule shall be outside the purview of this Act."; (iv) for clauses (d), (e) and (f), and the provisos and the Explanation thereunder, the following clauses shall be substituted, namely:-- "(d) in the case of goods not falling under clauses (a), (b) or (c), at the rate of 12.5% at all points of sale of such goods within the State; (e) in the case of transfer of goods involved in the execution of works contract where transfer is in the form of goods, at the rates specified for such goods in clause (a), (b), (c) or (d) above, as the case may be; (f) in the case of transfer of goods involved in the execution of works contract, where the transfer is not in the form of goods but in some other form, at the rate of 12.5% at all points of sale;"; (aa) in the proviso to the sub-section (2), for the words 'two lakh rupees' the words' five lakh rupees' shall be substituted; (b) sub-section (3) and the provisos thereunder shall be omitted; (c) in sub-section (5), for the words "twenty lakhs" and "two per cent of the turnover" the words "fifty lakhs" and "one per cent of the turnover of taxable goods" shall be substituted. (d) after sub-section (5) the following proviso shall be inserted, namely:-- "Provided that a dealer who has been paying tax under sub-section (1) shall not be entitled to opt for payment of tax under this sub-section unless his total turnover continue to be within the limit specified in this sub-section consecutively for three years;"; (3) in section 8,-- (a) for clause (a) the following clause shall be substituted, namely:-- (a) (i) any works contractor who is not an importer or a dealer effecting first taxable sale in the State may, at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at two per cent of the whole contract amount. (ii) any works contractor, other than those undertaking electrical, refrigeration or air conditioning contracts or contracts relating to supply and installation of plant, machinery, rolling shutters, cranes, hoists, elevators (lifts), escalators, generators, generating sets, transformers, weighing machines, air conditioners and air coolers, deep freezers, laying of all kinds of tiles (except brick tiles), slabs and stones (including Marble), and not falling under clause (i) above, may at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at six per cent of the whole contract amount. (b) to clause (a), the following explanation shall be inserted, namely:-- "Explanation: " First taxable sale" for the purpose of this section shall mean the sale of taxable goods effected by a registered dealer immediately after the import of such goods into the State or its manufacture in the State or after its purchase from a person other than a registered dealer in the State, as the case may be."; (c) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-- "Explanation: For the purposes of this clause, primary crusher shall also be reckoned for the purpose of computation of the quantum of compounded tax and the rate applicable for primary crusher shall be fifty per cent of the rates mentioned in items (i), (ii) and (iii) above."; (d) for clauses (c) and (d), the following clauses shall be substituted, namely:-- "(c) Any dealer in cooked food and beverages, including beverages prepared by him, other than a dealer supplying cooked food or beverages to any airline service company or institution or shipping company for serving in air craft, ships or steamer or served in air craft, ship, steamer, bar attached hotel or star hotel may, at his option, instead of paying tax in accordance with the provisions of section 6, pay tax at one per cent of the taxable turnover. Explanation: For the purposes of this clause "bar attached hotel" shall mean a hotel or restaurant or club or any other place which is licensed under the Foreign Liquor Rules to serve foreign liquor falling under Sl. No. 2 of the Fourth Schedule. (d) Any dealer who transfers the right to use Video Cassette or Computer Disc may, instead of paying tax in accordance with the provisions of section 6, pay tax at the rate of one thousand rupees per year for every main or branch shop situated in any place within the limits of any Municipal Corporation or Municipality and rupees five hundred per year for any main or branch shop situated in any other place or places"; (4) for section 10 the following section shall be substituted, namely:-- "10. Deduction of tax at source.-- (1) Every awarder shall deduct from every payment, including advance payment, made by him to any works contractor liable to pay tax under section 6, in relation to any works contract awarded, the tax payable by the contractor in respect of such contract under that section, whether the transfer of goods involved in the execution of works contract is in the form of goods or not, and remit it to Government, in the prescribed manner, within five days from the date of such deduction. Every such awarder shall also file such return as may be prescribed. (2) For the purposes of sub-section (1) the awarder shall obtain from the contractor a declaration in the prescribed form, showing his tax liability in relation to such works contract: Provided that the awarder shall obtain from the contractor quarterly certificate issued by the assessing authority showing the tax liability or tax remittances, as the case may be, of the contractor in relation to the contract up to the end of the previous quarter: Provided further that the awarder shall, before making final payment to the works contractor in respect of any contract, obtain a liability certificate from the assessing authority. (3) If any awarder effects any payment without deduction of the tax as provided under sub-section (1) or after making such deductions, fails to remit the same to Government within the time limit specified under the said subsection, the awarder and any person or persons responsible for such deduction on behalf of the awarder, including a Director, Manager, Secretary or other officer of a company, shall be jointly and severally liable for payment of such amounts to the Government forthwith as if it were a tax due from him. Explanation: For the purposes of this section: (1) "company" means any body corporate and includes a firm or other association of individuals, or a Co-operative society; and (2) "Director" in relation to a firm, means partner in the firm."; (5) in section 11,-- (a) for sub-section (2), the following sub-section shall be substituted, namely:-- "(2) In respect of capital goods purchased by a dealer, input tax credit shall be allowed over a period of three years from the date of commencement of commercial production or from the date from which the capital goods are put to use, whichever is later, in such manner and subject to such conditions as may be prescribed."; (b) in sub-section (3), for the words "output tax paid by him", the words, "output tax payable by him" shall be substituted; (ba) After sub-section (3) the following provisos shall be inserted, namely:-- "Provided that no input tax credit shall be allowed to any amount illegally collected by way of tax as specified in sub-section (3) (a) of Section 30 of the Act: Provided also that where any goods purchased in the state are subsequently sold at subsidized price, the input tax allowable under the subsection in respect of such goods shall not exceed the output tax payable on such goods."; (c) in sub-section (5),-- a. In clause (g) the word "consumable" shall be omitted. b. Clauses (h), (i) and (o) shall be omitted; (d) to sub-section (6), the following proviso shall be added, namely:-- " Provided that where the excess input tax so carried forward cannot be fully adjusted during the last return period of that year and the output tax for the subsequent year is less than the excess input tax credit so remaining unadjusted, the amount by which the output tax for the subsequent year falls short of the excess input tax credit so remaining unadjusted, shall be refunded to the dealer as if it were a refund accrued under section 13."; (e) in sub-section (7), after the words "at the time of closure of business" and before the words "in-put tax" the words "in relation to such goods" shall be inserted; (f) after sub-section (12), the following sub-section shall be inserted, namely:-- "(13) Subject to the provisions of sub-sections (4) to (7) and sub-sections (9) to (12), input tax credit shall be allowed to a registered dealer in respect of the tax paid under the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), in respect of goods purchased by him during a period of one year immediately preceding the date of commencement of this Act and held as opening stock on such date and sold or used in the manufacture of taxable goods or used in the execution of works contract or for use as containers or as packing materials for the packing of taxable goods in the State for sale thereafter, against the output tax payable by him, subject to such conditions and restrictions as may be prescribed: Provided that the assessing authority may adjust any amount accruing to a dealer as input tax credit under this sub-section towards any tax or other amount due from the dealer, under this Act or under the provisions of the Kerala General Sales Tax Act, 1963 (15 of 1963) or the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994). Explanation: For the purposes of this sub-section "input tax" means tax paid by one registered dealer under the Kerala General Sales Tax Act, 1963 (15 of 1963) to another such dealer or, where the goods are liable to tax under the Kerala General Sales Tax Act, 1963 (15 of 1963) at the point of first purchase or last purchase, as the case may be, the tax paid by the dealer claiming input tax credit under this sub-section on the purchase.". (6). for section 12, the following section shall be substituted, namely:-- "12. Special rebating in certain cases.--In calculating the net tax payable by a dealer for a return period, there shall be deducted from the tax payable for the return period, a sum equal to,-- (a) the tax paid under sub-section (2) of section 6; and (b) the tax paid under section 3 of the Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994) on the import of any goods, other than those included in the fourth schedule; where such goods are sold or used in the manufacture of taxable goods or used in the execution of works contract or for use as containers or as packing materials for the packing of taxable goods in the State.". (7) for section 13, the following section shall be substituted, namely:-- "13. Refund of input tax in the case of export or inter-State sale.-- (1) Every sale in the course of export shall be a zero rate sale. (2) Where input tax has been paid in respect of the purchase of any goods including capital goods, except those goods coming under the Fourth Schedule, and such goods are either,-- (i) sold in the course of export; or (ii) sold in the course of inter-State trade or commerce; or (iii) sent to outside the State otherwise than by way of sale in the course of inter-State trade; or (iv) consumed in the manufacture of goods, other than those falling under the First Schedule or Fourth Schedule and the goods so manufactured are sent outside the State either by way of sale in the course of inter-State trade or commerce or otherwise; or (v) used as Capital goods; the input tax paid on such goods shall be refunded to the person making such sales in the course of export or in the course of inter-State trade or commerce or sending such goods to outside the State, as the case may be, in such manner and subject to such conditions as may be prescribed: Provided that the dealer claiming such refund shall not claim input tax credit on such purchases for any return period: Provided further that where the goods are sent to outside the State otherwise than by way of sale in the course of inter-State trade or export or where the sale in the course of inter-State trade is exempted from tax, the refund under this section shall be limited to the amount of input tax paid in excess of the rate specified under sub-section (1) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) on the purchase turnover of such goods resold or used in the manufacture, as the case may be: Provided also that in the case of capital goods, the refund of input tax will be allowed in such instalments as may be prescribed. (3) Nothing contained in sub-section (2) shall be construed as preventing the assessing authority from adjusting any amount due as refund under sub-section (1) towards any tax or other amount due from the dealer, under this Act or under the provisions of the Kerala General Sales Tax Act, 1963 (15 of 1963) or the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or The Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994). (4) The provisions of this section shall apply to goods purchased by a dealer during a period of one year immediately preceding the date of commencement of the Act and held by such dealers as opening stock on such date. Explanation:-- For the purpose of this section,-- (a) a 'sale in the course of export' means a sale falling under sub-section (1) or sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956). (b) "input tax" includes tax paid under sub-section (2) of section 6, input tax covered by the Explanation to sub-section (13) of section 11 and the tax paid under the Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994) on any taxable goods.". (8) for Section 14 the following section shall be substituted, namely:-- "14. Reimbursement of tax.-- Where tax has been collected by any dealer in the State on any sale effected under this Act to any official or personnel of,-- (a) any foreign diplomatic mission or consulate in India; or (b) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or (c) any consular or diplomatic agent of any mission, the United Nations or other body, the tax so collected shall be reimbursed to such person, mission, United Nations or other body in such manner as may be prescribed."; (9) in section 16,-- (a) in sub-section (1), for the Table and the provisos there under, the following Table and provisos shall be substituted, namely:-- "Table Provided that a dealer getting registered under clause (ii) of sub-section (2) of section 15 shall not be required to pay the registration fee specified in this sub-section; but only the fee for renewal of registration specified under sub-section (7): Provided further that where the dealer is an authorized retail or wholesale distributor of rationed articles under the Kerala Rationing Order, 1966, his total turnover for the purpose of this sub-section shall not include the turnover in respect of such goods: Provided also that in the case of a casual trader, the minimum registration fee to be paid shall be one thousand five hundred rupees and the registration shall be valid for a period of three months from the date of issue of the certificate."; (b) in sub-section (4), for the words "one hundred rupees", the words "one hundred and fifty rupees" shall be substituted; (c) in sub-section (7), for the words, figure and brackets "fee specified in sub-section (1) and shall continue to be valid on such renewal" the following words, figures and brackets shall be substituted, namely:-- (d) after sub-section (12), the following sub-sections shall be inserted, namely:-- "(13) (i) Any dealer conducting exhibitions, exchange melas or any prize schemes for sales promotion, shall obtain a written permission from the assessing authority, with whom he is registered as a dealer on payment of a fee of five hundred rupees. The assessing authority may issue such permission in such form and subject to such conditions as may be prescribed. The dealer to whom the permission is issued shall exhibit the same at a conspicuous place where the exhibition or exchange mela or prize scheme is conducted. (ii) The owner of the premises (not being the regular business place of the dealer) where the exhibition, exchange mela or any prize schemes for sales promotion are conducted shall obtain a copy of the permission issued by the assessing authority under clause (i) and intimate the assessing authority concerned the particulars regarding the period during which the mela is conducted, the dealer conducting the mela and the conditions subject to which the premises are leased out for the conduct of such exhibition, exchange mela or prize schemes and any other relevant information. Where the owner of the premises fails to do so, he shall be jointly and severally liable for any tax that may become due on the sales of goods made in such exhibition, exchange mela or any prize schemes." (14) Every registered dealer shall be issued an electronic identity card on payment of five hundred rupees and subject to such conditions as may be prescribed. Add on cards may be issued to a dealer on payment of two hundred and fifty rupees per card. The maximum number of add-on cards that may be issued to a dealer shall not exceed three. (15) Where a certificate of registration or an electronic identity card issued under this section is lost, a duplicate certificate may be issued on payment of One hundred rupees in the case of registration certificate and two hundred and fifty rupees in the case of electronic identity card, subject to such conditions as may be prescribed."; (10) in section 17; after proviso to sub-section (2) the following proviso shall be inserted, namely:-- "Provided further that no security or additional security shall be demanded under this sub-section from a dealer falling under clause (ii) of sub-section (2) of section 15". (11) in section 19,-- (a) in sub-section (4) for the words "one hundred rupees", the words "one hundred and fifty rupees" shall be substituted; (b) in sub-section (6), for the words, "one hundred rupees", the words, "one hundred and fifty rupees" shall be substituted. (12) for sections 20, 21 and 22 the following sections shall be substituted, namely:-- "20. Filing of returns.-- (1) Every registered dealer and every dealer liable to be registered under this Act shall submit to the assessing authority such return or returns before such dates and in such manner and accompanied by such documents as may be prescribed. (2) In case of a dealer having more than one place of business, the aggregate turnover of all such places of business shall, subject to the provisions of sub-section (3), be taken as the turnover of the business for the purposes of this Act. (3) The Commissioner may, on application by the dealer, treat each of such places of business as a separate unit for the purposes of levy, assessment and collection of tax, and thereupon all the provisions of this Act regarding registration, filing of returns, assessment and collection of tax shall apply, as if each of such places of business were a separate unit. (4) Where any order is passed by the Commissioner under sub-section (3), the turnover of each of such places of business shall be liable to tax irrespective of such turnover being below the minimum turnover mentioned in section 6 provided that the total turnover in respect of all such places of business together shall not be less than the minimum turnover mentioned in section 6. 21. Self assessment.-- Where the return submitted under sub-section (1) of section 20 is in the prescribed manner and accompanied by the prescribed documents, the assessment relating to the return period shall, subject to the provisions of sections 22, 24 and section 25, be deemed to have been completed on the receipt of such return. 22. Assessment in case of non-filing of return and filing of defective return.-- (1) Where the return submitted under sub-section (1) of section 20 is not in the prescribed manner or not accompanied by the prescribed documents or with incorrect particulars, the assessing authority shall, after recording its reasons, reject the return with due notice to the dealer. (2) A dealer whose return is rejected under sub-section (1) may, file a fresh return curing the defects in such manner and within such time as may be prescribed and accompanied by such documents as provided under sub-section (1) of section 20 together with proof of payment of interest on the tax payable at the rates provided under section 31 for the period from the due date of filing of return till the date of filing of such fresh return. On the receipt of such return by the assessing authority, the assessment for the return period shall, subject to the provisions of section 24 and section 25, be deemed to have been completed. (3) If any dealer fails to submit any return as provided under sub-section (1) of section 20 or files incorrect return and fails to file a fresh return as provided under sub-section (2), the assessing authority shall estimate the turnover of the return period and complete the assessment to the best of its judgment. (4) No assessment under sub-section (3) of this section shall be completed without affording the dealer an opportunity of being heard. (5) On receipt of the notice under sub-section (4), if the dealer files a return for the return period as provided under sub-section (1) of section 20 and accompanied by proof of payment of tax payable and interest on this amount from the due date for filing of return till the date of filing of return at the rates specified in section 31 and double the amount of interest so due as penalty the assessing authority shall drop the proposal for assessment under sub-section (3) and the assessment for the return period shall be deemed to have been completed on receipt of such return. (6) Any assessment, levy and collection of tax under this Act shall be in such manner as may be prescribed. (7) Notwithstanding anything contained in any other provision of this Act, no appeal shall lie against the assessment completed under sub-section (3) of this section unless the dealer has paid the entire tax assessed."; (13) in section 23,-- (i) in sub-section (1), the following sentence shall be inserted at the end, namely:-- "The officer so designated and the audit officers shall follow the procedure as may be notified by Government."; (ii) in sub-section (6), for the words, "all the return periods upto the previous audit visit shall be liable to be disallowed and the assessments of the return periods liable to be completed to the best of judgment", the following shall be substituted, namely:-- " the four return periods immediately preceding the date of such audit visit shall be liable to be disallowed and the assessments of such return periods liable to be completed to the best of judgment as provided under section 24."; (iii) in sub-section (6) for the figures "11, 21 and 22" the figures "11, 20, 21 and 22" shall be substituted.; (14) in section 30,-- (a) in sub-section (1), the words "and pay it over to Government in such manner as may be prescribed" shall be added at the end. (b) for sub-section (4) the following sub-section shall be substituted, namely:-- "(4) No registered dealer whose turnover is below the limit specified under sub-section (1) of section 6 shall collect any sum purporting to be by way of tax."; (15) in section 31, for sub-section (5) the following sub-section shall be substituted, namely:-- "(5) If the tax or any other amount assessed or due under this Act is not paid by any dealer or any other person within the time prescribed therefore in this Act or in any rule made thereunder and in other cases within the time specified therefore in the notice of demand, the dealer or the other person, shall pay simple interest at the rate of twelve per cent per annum on the tax or other amount defaulted."; (16) for section 32, the following section shall be substituted, namely: -- "32. Deferment of tax payable by Industrial Units.--(1) Subject to such conditions and restrictions, the Government may, by notification, order to defer the payment of the whole or any part of the tax payable by any industrial unit in respect of which exemption in respect of tax payable under the Kerala General Sales Tax Act, 1963 (15 of 1963) or the Kerala Surcharge on Taxes Act, 1957 (11 of 1957) had been granted or is due to be granted under any notification issued under Section 10 of the Kerala General Sales Tax Act, 1963 (15 of 1963), under the Industrial Policy of the State, and that the tax or taxes so deferred shall be repaid, after the expiry of the period for which such exemption had been granted, in equal instalments over a period of five years in such manner as may be specified. (2) Notwithstanding anything contained in this Act but subject to such conditions as the Government may, by general or special order specify, where in respect of an industrial unit deferment is granted under sub-section (1) and where liability equal to the amount of any such tax deferred has been created as a loan by Government, such tax deferred shall not attract interest under sub-section (5) of Section 31 during the period for which deferment is granted."; (17) in section 48 for sub-section (4) the following sub-section shall be substituted, namely:-- "(4) where any person consigns any goods or transports any goods liable to tax under this Act from another State into the State without any records as provided for under section 46 or where the particulars furnished in the documents accompanying the goods are false or the consignor or purchaser stated therein is found to be bogus or non-existent or is not traceable or where the transporter fails to prove the bona fides of the transport, it shall be presumed that such goods have been sold in the State by the consignor or the owner of the goods or the transports or the owner or persons in charge of the vehicle or the person in charge of the goods or all of them jointly and they shall be jointly and severally liable to pay tax on such sales which shall be assessed and recovered in the manner provided for in sub-section (3)."; (18) in Section 49,-- (a) in the second proviso to sub-section (3) for the word "penalty" the words "redemption fee" shall be substituted; (b) for sub-sections (4) and (5), the following sub-sections shall be substituted, namely:-- "(4) Notwithstanding anything contained in the foregoing provisions, if the owner or person in charge of the notified goods or the owner or person in charge of the vehicle fails to prove the genuineness of the transport of the notified goods or to remit the redemption fee as specified in second proviso to sub-section (3), within thirty days from the seizure and detention of goods and the authorized officer has reason to believe that the owner or the person in charge of the vehicle or the driver has transported the notified goods to evade payment of tax with the knowledge or connivance of the owner of the goods, the officer may confiscate the vehicle or vessel along with the goods: Provided that the authorized officer shall serve notice to the owner of the vehicle or the person in charge of the vehicle or the owner of the notified goods, if ascertainable, intimating the reason for the confiscation of the vehicle or vessel affording him and an opportunity of being heard. The officer shall also afford an opportunity to any of such persons to pay a penalty equal to thrice the amount of tax attempted to be evaded in lieu of confiscation of the notified goods and an amount equal to thrice the amount of such tax or rupees one lakh whichever is higher in lieu of confiscation of the vehicle or vessel. (5) No order confiscating any vehicle or vessel shall be made under sub-section (4), if the owner or the person in charge of the vehicle or vessel proves to the satisfaction of the authorized officer that it was used for carrying the notified goods without the knowledge or connivance of the owner himself, his agent, if any, or the person in charge of such vehicle or vessel and that each of them has taken all reasonable and necessary precautions against such use."; (18A) After Section 49 the following section shall be inserted, namely:-- "49A. Police Assistance for inspection, search and seizure.-- An officer authorised under the provisions of this Act to conduct inspection, search or seizure of any vehicle or vessel, goods, business place, residential accommodation or any other place, if feels necessary to have police assistance for the effective conduct of such inspection, search or seizure may seek police assistance from the officer in charge of the police station or from his superior officer having jurisdiction over the area where inspection, search or seizure is to be conducted or is being conducted and thereupon such police officer shall render such assistance to the officer as may be required for the conduct of such inspection, search or seizure." (19) in Section 67,-- (a) in sub-section (1), for the words "twenty-five thousand rupees", the words "ten thousand rupees" shall be substituted; (b) in sub-section (2), for the words "at thrice the balance amount of tax" and "thrice the complete amount so assessed", the words "at twice the balance amount of tax", and "twice the complete amount so assessed" shall respectively be substituted; (20) in section 69, in sub-section (1), for the words "ten thousand rupees", the words "five thousand rupees" shall be substituted; (21) in section 70, for the words "fifty thousand rupees", the words "twenty-five thousand rupees" shall be substituted; (22) for section 71, the following section shall be substituted, namely:-- "71. Punishment for submitting untrue return etc.-- (1) Any person who,-- (a) knowingly submits an untrue return or fails to submit return as required by the provisions of this Act or the rules made thereunder; or (b) fails to keep true and complete accounts; or (c) dishonestly objects to or fails to comply with the terms of a notice issued to him under sub-section (1) of section 35; or (d) being a person obliged to register himself as a dealer under this Act does not get himself registered; or (e) fails to stop any vehicle or vessel when required to do so by an officer empowered in this behalf; or (f) wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder, for the contravention of which no express provision for punishment is made by this Act, shall, on conviction by a Magistrate, be liable to fine which may extend to twenty-five thousand rupees. (2) Any person who,-- (a) makes any bogus claim of input tax credit or refund, or (b) continues the business during the period of suspension of registration, or (c) prevents or obstructs survey, inspection, entry, search, checking of tax invoice or seizure by an officer empowered under this Act, or (d) prevents or obstructs inspection of any vehicle or vessel or goods transported otherwise or seizure of goods by an officer in charge of a check post or barrier or by any officer empowered under this Act, or (e) fraudulently evades the payment of tax, fee or other amount due from him under this Act, or (f) carries on business as a dealer without furnishing the security demanded under sub-section (1) of section 17, shall, on conviction by a Magistrate, be punished with simple imprisonment for a period which may extend to six months or to fine not less than the tax or other amounts due but not exceeding fifty thousand rupees or to both."; (23) in section 73 for the words "which shall not be less than three months but which may extend to six months and shall also be liable to fine not exceeding fifty thousand rupees", the words "which may extend to six months or with fine not exceeding fifty thousand rupees or with both" shall be substituted; (24) after section 79, the following section shall be inserted, namely:-- "79A. Bar against attachment in certain cases.--Notwithstanding anything contained in any other law in force or in any judgment, decree or order of any court, no court or any other authority shall pass any order attaching any amount from any person, out of the tax collected by such person under the Act and kept with him before it became due to Government."; (25) in section 85, in sub-section (2) after clause (x) the following clause shall be inserted, namely:-- "(xi) to an officer of Government of India or the Government of any State or Union Territory of India, where such disclosure is on the basis of the decision of the Empowered Committee."; (25A) in sub-section (1) of section 93 the words "except where such enhancement is to implement a decision of the Empowered Committee" shall be inserted at the end; (26) for section 98, the following section shall be substituted, namely:-- "98. Kerala General Sales Tax Act, 1963 (15 of 1963) to have limited application.-- (1) From the date of commencement of this Act, the Kerala General Sales Tax Act, 1963 (15 of 1963) shall apply only in respect of goods included in the Fourth Schedule to this Act. (2) Goods taxable under the said Act at the point of last purchase in the State, which are held as closing stock on the date preceding the date of coming into force of this Act, shall be deemed to have acquired the quality of last purchase under the provisions of the Kerala General Sales Tax Act, 1963 on such date and tax shall be levied accordingly. (3) Notwithstanding anything in sub-section (1), Government may permit the use of the registration certificates issued under the provisions of the said Act and also of such forms prescribed by the rules made thereunder by any dealer to whom the provisions of this Act applies, till the thirtieth day of June, 2005. (4) Notwithstanding anything contained in sub-section (i), in respect of the goods coming under the purview of the Kerala Value Added Tax Act, 2003 (30 of 2004), nothing shall affect the right to initiate and complete any proceedings pending at the commencement of the Kerala Value Added Tax Act, 2003 regarding the assessment, levy, collection and recovery of tax, penalty or other amount chargeable under the Kerala General Sales Tax Act, 1963 including that of escaped turnover, or affect the liability of any person to pay any sum due from him or existing right of refund under the said Act, or the right to initiate or continue any application, appeal, revision including suo moto revision or other proceedings made or preferred to any officer or authority under the said Act.". (27) for the Schedules the following Schedules shall be substituted, namely:-- "FIRST SCHEDULE Goods exempted from tax under sub-section (4) of Section 6 Sl. No. Description of Goods HSN Code (1) (2) (3) 1 Agricultural implements manually operated or animal driven (1) Spades and shovels 8201.10.00 (2) Forks 8201.20.00 (3) Mattocks, picks, hoes and rakes 8201.30.00 (4) Axes, bill hooks and similar hewing tools 8201.40.00 (5) Secateurs and similar one-handed pruners and shears (including poultry shears) 8201.50.00 (6) Hedge shears, two-handed pruning shears and similar two-handed shears 8201.60.00 (7) Other hand tools of a kind used in agriculture, horticulture or forestry 8201.90.00 2 Aids & implements used by handicapped persons (1) Orthopaedic or fracture appliances 9021.10.00 (2) Artificial joints 9021.31.00 (3) Frequency modulated hearing aid system used for hearing by handicapped persons in group situation 9021.40.10 (4) Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled (a) Wheel chairs for invalids (including motorised) 8713.10.10 (b) Other Wheel chairs for invalids 8713.90.10 (5) Braille typewriters (a) Braille typewriters (electric) 8469.20.10 (b) Braille typewriters (non-electric) 8469.30.10 3 Aquatic feed, poultry feed and its supplements & cattle feed, including grass, hay, etc. but excluding those specifically mentioned in Schedule II (1) Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants (a) Maize bran 2302.10.10 (b) Deoiled rice bran 2302.20.10 (c) Rice bran raw 2302.20.20 (d) Bran of wheat 2302.30 (e) Of other cereals 2302.40.00 (f) of leguminous plants 2302.50.00 (2) Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets of a kind used in animal feeding, not elsewhere specified or included 2308.00.00 (3) Preparations of kind used in animal feeding (a) Dog or cat food 2309.10.10 (b) Compounded animal feed 2309.90.10 (c) Concentrates for compound animal feed 2309.90.20 (d) Prawn, shrimp and poultry feed 2309.90.31 (e) Fish meal in powdered form 2309.90.32 (f) Other feeds for fish 2309.90.39 (g) Others 2309.90.90 (4) Hay and fodder 1214.90.00 4 Betel leaves 1404.90.40 5 Books and periodicals & journals (1) Books (a) Printed books meant for reading 4901.10.10 (b) Dictionaries and encyclopaedias and serial instalments thereof 4901.91.00 (c) Journals and periodicals 4902.10.20 (2) Children’s picture, drawing or colouring books (a) Picture books 4903.00.10 (b) Drawing or colouring books 4903.00.20 6 Candle 3406.00.10 7 Cart driven by animals 8716.80.20 8 Charcoal (1) Wood charcoal (including shell or nut charcoal), whether or not agglomerated (a) Of coconut shell 4402.00.10 (b) Other 4402.00.90 9 Coarse grains other than paddy, rice and wheat (1) Rye 1002.00.90 (2) Barley 1003.00.90 (3) Oats 1004.90 (4) Maize (Corn) 1005.90.00 (5) Grain sorghum 1007.00.90 (6) Buckwheat 1008.00.90 (7) Jawar 1008.20.19 (8) Bajra 1008.20.29 (9) Ragi 1008.20.39 (10) Canary seed 1008.30.90 (11) Other cereals 1008.90.90 10 Condoms and contraceptives (1) Contraceptive pills (2) Rubber contraceptives, male (condoms) 4014.10.10 (3) Rubber contraceptives, female (diaphragms), such as cervical caps 4014.10.20 11 Cotton & silk yarn in hank (1) Cotton (a) Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale 5205 (b) Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale 5206 (c) Cotton yarn (other than sewing thread) put up for retail sale 5207 (2) Silk (a) Silk yarn ( other than yarn spun from silk waste) not put up for retail sale 5004 (b) Yarn spun from silk waste, not put up for retail sale 5005 (c) Silk yarn and yarn spun from silk waste, put up for retail sale, silk worm gut 5006 12 Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi 13 Curd, Lussi, butter milk & separated milk (1) Curd and fresh ( unripened or uncured) cheese, including whey cheese 0406.10.00 (2) Yogurt 0403.10.00 (3) Butter milk 0403.90.10 (4) Others 0403.90.90 14 Electrical energy 2716.00.00 15 Earthen pot 6914.90.00 16 Fresh milk and pasteurised milk (1) Milk and cream, not concentrated nor containing added sugar or other sweetening matter 0401 (2) Milk and cream, concentrated not containing added sugar or other sweetening matter 0402.91.90 (3) Other whole milk 0402.99.10 17 Fresh plants, saplings and fresh flowers (1) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No.1212 (a) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 0601.10.00 (b) Bulbs, horticultural 0601.20.10 (c) Chicory (i) Chicory plants 0601.20.21 (ii) Chicory roots 0601.20.22 (iii) Other 0601.20.90 (2) Other live plants (including their roots), cuttings and slips; mushroom spawn (a) Unrooted cuttings and slips 0602.10.00 (b) Edible fruit or nut trees, grafted or not 0602.20.10 (c) Cactus 0602.20.20 (d) Rhododerndrons and azaleas, grafted or not 0602.30.00 (e) Roses, grafted or not 0602.40.00 (f) Mushroom spawn 0602.90.10 (g) Flowering plants (excluding roses and rhododerndrons) 0602.90.20 (h) Tissue culture plant 0602.90.30 (i) Other 0602.90.90 (3) Fresh flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh 0603.10.00 18 Fishnet & Fishnet fabrics (1) Made up fishing nets of nylon 5608.11.10 19 Fresh vegetables & fruits (1) Potatoes, fresh or chilled 0701.90.00 (2) Tomatoes, fresh or chilled 0702.00.00 (3) Onions, shallots, leeks and other alliaceous vegetables, fresh or chilled (a) Onions 0703.10.10 (b) Shallots 0703.10.20 (c) Leeks and other alliaceous vegetables 0703.90.00 (4) Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled (a) Cauliflowers and headed broccoli 0704.10.00 (b) Brussels sprouts 0704.20.00 (c) Others 0704.90.00 (5) Lettuce (lactuca sativa) and chicory, fresh or chilled (a) Cabbage lettuce (head lettuce) 0705.11.00 (b) Other lettuce 0705.19.00 (c) Witloof chicory 0705.21.00 (d) Other chicory 0705.29.00 (6) Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled (a) Carrots and turnips 0706.10.00 (b) Horse radish 0706.90.10 (c) Other radish 0706.90.20 (d) Salad beetroot 0706.90.30 (e) Other 0706.90.90 (7) Cucumbers or gherkins, fresh or chilled 0707.00.00 (8) Leguminous vegetables, shelled or unshelled, fresh or chilled (a) Peas 0708.10.00 (b) Beans 0708.20.00 (c) Others leguminous vegetables 0708.90.00 (9) Manioc (cassava), fresh or chilled 0714.10.00 (10) Sweet potatoes, fresh or chilled 0714.20.00 (11) Other vegetables, fresh or chilled (a) Globe artichokes 0709.10.00 (b) Asparagus 0709.20.00 (c) Aubergines (egg-plants) 0709.30.00 (d) Celery other than celeraic 0709.40.00 (e) Mushrooms of the genus Agaricus 0709.51.00 (f) Other mushrooms 0709.59.00 (g) Truffles 0709.52.00 (h) Green chilly 0709.60.10 (i) Other capsicum 0709.60.90 (j) Spinach and Orache spinach 0709.70.00 (k) Olives 0709.90.10 (l) Curry banana 0709.90.20 (m) Pumpkins 0709.90.30 (12) Bananas, including plaintains 0803.00.00 (13) Figs 0804.20.10 (14) Pineapples 0804.30.00 (15) Avocados 0804.40.00 (16) Gauvas 0804.50.10 (17) Mangoes 0804.50.20 (18) Oranges 0805.10.00 (19) Mandarins (including tangerines and satsumas) Clementines,wilkings and similar citrus hybrids 0805.20.00 (20) Grape fruit 0805.40.00 (21) Lemon and limes 0805.50.00 (22) Grapes 0806.10.00 (23) Watermelons 0807.11.00 (24) Other melons 0807.19.00 (25) Papaws (papayas) 0807.20.00 (26) Apples 0808.10.00 (27) Pears and quinces 0808.20.00 (28) Apricots 0809.10.00 (29) Cherries 0809.20.00 (30) Peaches including nectarines 0809.30.00 (31) Plums and sloes 0809.40.00 (32) Strawberries 0810.10.00 (33) Raspberries, blackberries, mulberries and loganberries 0810.20.00 (34) Black, white or red currants and gooseberries 0810.30.00 (35) Cranberries, bilberries and other fruits of the genus vaccinium 0810.40.00 (36) Kiwifruit 0810.50.00 (37) Durians 0810.60.00 (38) Pomegranates 0810.90.10 (39) Sapota (chico) 0810.90.30 (40) Custard apple (ata) 0810.90.40 (41) Bore 0810.90.50 (42) Lichi 0810.90.60 20 Garlic and green ginger (1) Garlic (a) fresh 0703.20.00 (b) dried 0712.90.40 (2) Ginger, fresh 0910.10.10 21 Glass Bangles 7018.10.10 22 Green and soaked coconut husk, coconut fibre, coir and coir products other than rubberised (1) Green coconut husk (2) Soaked coconut husk (3) Raw, coir bristle fibre 5305.11.10 (4) Raw, mattress fibre 5305.11.20 (5) Coir yarn (6) Coir products other than rubberised coir products 23 Handmade safety matches 24 Human Blood and blood plasma (1) Human blood 3002.90.10 (2) Blood plasma 3002.10 25 Indigeneous handmade musical instruments (1) Harmoniums 9203.00.10 (2) Flutes 9205.90.10 (3) Drums 9206.00.00 26 Kumkum, Bindi, Alta and Sindur 3304.99.40 27 Life Saving medicine (1) Vaccines of human medicine (i) Single Vaccine (a) For Cholera and typhoid 3002.20.11 (b) For hepatitis 3002.20.12 (c) for tetanus 3002.20.13 (d) for polio 3002.20.14 (e) for tuberculosis 3002.20.15 (f) for rabies 3002.20.16 (g) for japanese Enceephalitis 3002.20.17 (h) for whooping cough (pertusis) 3002.20.18 (i) Others (ii) Mixed Vaccines (a) for diphtheria, pertutis and tetanus (DPT 3002.20.21 (b) for diphtheria and tetanus 3002.20.22 (c) for measels, mumps and rubella (MMR) 3002.20.23 (d) for typhoid-para typhoid (TAB) ortyphoid para typhoid cholera (TABC) 3002.20.24 (e) Others 3002.20.29 (2) Vaccines for veterinary medicine 3002.30.00 (3) Animal blood prepared for therapeutic, prophylactic or diagonostic uses 3002.90.20 (4) Cultures of micro organisms (excluding yeast) 3002.90.30 (5) Toxins 3002.90.40 (6) Anti sera (a) for diphtheria 3002.10.11 (b) for tetanus 3002.10.12 (c) for rabies 3002.10.13 (d) for snake venom 3002.10.14 (e) Others 3002.10.15 (7) Hemoglobin bloodglobulins and serum globulins 3002.10.20 (8) Insulin Injuction 3002.31.10 (9) Cyclosporine 28 Meat, fish, prawn and other aquatic products when not cured or frozen, eggs and livestock other than poultry and animal hair 28 Meat, fish, prawn and other aquatic products when not cured or frozen, eggs and livestock other than poultry and animal hair (1) Meat of bovine animals, fresh and chilled (a) Carcasses and half-carcasses 0201.10.00 (b) Other cuts with bone in 0201.20.00 (c) Boneless 0202.30.00 (2) Meat of swine, fresh or chilled (a) Carcasses and half-carcasses 0203.11.00 (b) Hams, shoulders and cuts thereof with bone in 0203.12.00 (c) Other 0203.19.00 (3) Meat of sheep or goats, fresh or chilled (a) Carcasses and half-carcasses of lamb, fresh or chilled 0204.10.00 (b) Other meat of sheep, fresh or chilled (i) Carcasses or half-carcasses 0204.21.00 (ii) Other cuts with bone in 0204.22.00 (iii) Boneless 0204.23.00 (4) Meat of horses, asses, mules or hinnies, fresh or chilled 0205.00.00 (5) Edible offal of (a) Bovine animals, fresh or chilled 0206.10.00 (b) Swine, fresh or chilled 0206.30.00 (c) Sheep or goats, fresh or chilled 0206.80.10 (d) Others 0206.80.90 (6) Other meat and edible meat offal, fresh or chilled (a) of rabbits or hares 0208.10.00 (b) frog’s legs 0208.20.00 (c) primates 0208.30.00 (d) whales, dolphins and porpoises; of manatees and dugongs 0208.40.00 (e) reptiles (including snakes and turtles) 0208.50.00 (f) Other (i) of wild animals 0208.90.10 (ii) other 0208.90.90 (7) Live fish (a) Ornamental fish 0301.10.00 (b) Trout 0301.91.00 (c) Eels 0301.92.00 (d) Carp 0301.93.00 (e) Other 0301.99.00 (8) Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 0302 (9) Fish fillets and other fish meat (whether or not minced), fresh or chilled 0304.10.00 (10) Crustaceans, whether in shell or not, live, fresh or chilled (a) Rock lobster and other sea craw fish 0306.21.00 (b) Lobsters 0306.22.00 (c) Shrimps and prawns 0306.23.90 (d) Crabs 0306.24.00 (11) Molluscus whether, in shell or not, live, fresh or chilled (a) Oysters 0307.10.00 (b) Scallops, including queen scallops 0307.21.00 (c) Mussels 0307.31.00 (d) Clams, clam meat 0307.39.10 (e) Cuttle fish 0307.41.10 (f) Squid 0307.41.20 (g) Octopus 0307.51.00 (h) Snails other sea snails 0307.60.00 (i) Others 0307.91.00 (12) Eggs (a) of the species gallus domesticus and ducks for hatching 0407.00.10 (b) Eggs of the species gallus and ducks other than for hatching 0407.00.20 (c) other 0407.00.90 (13) Live stock (a) Horses, asses, mules and hinnies 0101 (b) Bovine animals 0102 (c) Swine 0103 (d) Sheep and goats 0104 (e) Other (excluding poultry) 0106 (14) Animal Hair (a) Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair, wast of such bristles or hair 0502 (b) Horse hair and horse hair waste whether or not put up as a layer with or without supporting material 0503.00.00 (c) Fine or coarse animal hair, not carded or combed 5102 29 National Flag 6307.90.90 30 Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note and cheques (1) Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have a recognised face value 4907.00.10 (2) Bank notes 4907.00.20 (3) Other 4907.00.90 31 Organic manure (a) Guano (aa) Wood ash, green manure, Compost, neem cake and crushed neems fruit 3101.00.10 (ab) Others 3101.00.10 (b) Animal dung 3101.00.91 (c) Animal excreta 3101.00.92 (d) Fish manure, Poultry manure 3101.00.99 (e) Others 3101.00.99 32 Prasadam by religious institutions 33 Pulpaya, Thazhapaya 34 Raw wool (1) Greasy, including fleece-washed wool (a) Shorn wool 5101.11.00 (b) Other 5101.19.00 (2) Degreased, not carbonised 5101.21.00 (a) Shorn wool 5101.21.00 (b) Other 5101.29.00 (3) Carbonised 5101.30.00 35 Semen including frozen semen (1) Bovine semen 0511.10.00 (2) Frozen semen, other than bovine 0511.99.91 36 Slate and slate pencils (1) Slates and boards, with writing or drawing surfaces 9610.00.00 (2) Slate pencils 9609.90.10 37 Silk worm laying, cocoon & raw silk (1) Silk worm cocoons suitable for reeling 5001.00.00 (2) Raw Silk (not thrown) (a) Mulberry raw silk 5002.00.10 (b) Mulberry dupion silk 5002.00.20 (c) Non-mulberry silk 5002.00.30 38 Smokeless Country oven 39 Sugar and Khandasari 1701.11 40 Tender green coconut 0801.19.90 41 Textiles fabric (1) Silk fabrics (2) Wool (a) Woven fabrics of carded wool or of carded fine animal hair (b) Woven fabrics of comb ed wool or of combed fine animal hair 5112 (c) Woven fabrics of coarse animal hair or of horse hair 5113 (3) Cotton (a) Woven fabrics of cotton containing 85 Percentage or more by weight of cotton weighing not more than 200gm/m2 5208 (b) Woven fabrics of cotton containing 85 Percentage or more by weight of cotton weighing more than 200gm/m2 5209 (c) Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely with man made fibres, weighing not more than 200gm/m2 5210 (d) Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely with man made fibres, weighing more than 200gm/m2 5211 (e) Other woven fabrics of cotton 5212 (4) Man-made filaments (a) Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 5407 (b) Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 5408 (5) Man-made Staple Fibres (a) Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres 5512 (b) Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres mixed mainly or solely with cotton of a weight not exceeding 170 nf 5513 (c) Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres mixed mainly or solely with cotton of a weight exceeding 170 m2 5514 (d) Other woven fabrics of synthetic staple fibres 5515 (e) Woven fabrics of artificial staple fibres 5516 (6) Special Woven fabrics; Tufted textile fabrics; Lace, Tapestries, Trimmings; Embroidery (a) Woven pile fabrics and chennile fabrics other than heading No. 5802 or 5806 5801 (b) Terry towelling and similar woven terry fabrics other than narrow fabrics of heading number 5806; tufted textile fabrics other than heading number 5703 5802 (c) Gauze other than narrow fabrics of heading 5806 5803 (d) Tullies and other net fabrics not including woven, knitted or crochetted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 6002 to 6006 5804 (e) Hand woven tapestries of the type gobelins, flanders, aubusson, beauvals and the like and needle worked tapestries (for example petit point, cross stitch), whether or not made up 5805 (f) Narrow wovens fabrics other than goods heading 5807; narrow fabrics consisting warp without weft assembled by means of an adhesive (bolducs) 5806 (g) Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 5807 (h) Braids in the piece; Ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 5808 (i) Woven fabrics or metal thread and woven fabrics of metalised yarn of heading 5605 of a kind used in apparel as furnishing fabrics of a similar purposes, not elsewhere specified or included 5809 (j) Quilted textile product in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 5811 (7) Knitted or chrocheted fabrics (a) Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or chrocheted 6001 (b) Knitted or chrocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elasto meric yarn of rubber thread, other than those of heading 6001 6002 (c ) knitted of chrocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002 6003 (d ) knitted of chrocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elasto meric yarn or rubber thread, other than those of heading 6001 6004 (e) Wrap knitt fabrics (including those made on gallon knitting machines), other than those of headings 6001 to 6004 6005 (f) Other knitted or chrocheted fabrics 6006 42 Tobacco (1) Unmanufactured tobacco; tobacco refuse 2401 (2) Smoking tobacco, whether or not containing tobacco substitutes in any proportion 2403.10 (3) “Homogenised” or “reconstituted” tobacco 2403.91.00 (4) Other 2403.99.90 43 Toddy, Neera 2206.00.00 44 Unbranded bread 45 Unprocessed and unbranded salt (1)    Rock salt (2)    Other 2501.00. 20 2501.00. 90 46 Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed container 2201.90 47 Printed forms of court and PS.C applications. 48 Rice issued from Central/State Governments depots for sale by authorised ration dealers 49 Products notified by the Khadi and Village industries Commission, at the point of sale by the manufacturing unit whose annual turnover does not exceed twenty five lakhs. (1) Handmade matches, fireworks and agarbathies (2) Handmade soaps (3) Tanned of hids and skins and ancillary industries connected with the same (4) handmade leather goods (5) handmade paper (6) cane gur and khandasary (7) manure and methane gas from cowdung and other waste products (8) lame products (9) shellac (10) Manufacture of vegetable and fruit products (11) bamboo and cane goods (12) Products of blacksmithy other than furniture (13) carpentary other than manufacture of furniture (14) fibre products other than coir (15) household utensils in aluminium (16) mize and ragi products (17) dipped rubber latex products such as rubber band, gloves and baloon (18) palm products (19) pottery (20) honey (21) ghani oil SECOND SCHEDULE Goods in respect of which tax is leviable at all points of sale at the rate of 1% under sub-section (1) of section 6 Sl. No. Description of Goods HSN Code (1) (2) (3) 1 Gold, Platinum and Silver Ornaments (New and Old) (1) Silver jewellery with filigree work 7113.11.10 (2) Silver jewellery studded with gems 7113.11.20 (3) Other articles of silver jewellery 7113.11.30 (4) Gold jewellery, unstudded 7113.19.10 (5) Gold jewellery, set with pearls 7113.19.20 (6) Gold jewellery set with diamonds 7113.19.30 (7) Gold jewellery set with other precious and semi precious stones 7113.19.40 (8) Platinum jewellery, unstudded 7113.19.50 2 Precious Stones (1) Diamond 7102 (2) Emerald 7103.10.11 (3) Ruby and Saphire 7103.10.12 (4) Other 7103.10.90 3 Bullions (1) Silver (a) unwrought 7106.91.00 (b) semi-manufactured 7106.92 (2) Gold (a) unwrought 7108.12.00 (b) Semi-manufactured 7108.13.00 (3) Platinum (a) unwrought 7110.11.10 (b) others 7110.19.00 4 (1) Paddy 1006.10.00 (2) Rice 1006 (3) Wheat 1001  THIRD SCHEDULE Goods in respect of which tax is leviable at the rate of 4% under sub-section (1) of section 6 Sl. No. Description of Goods HSN Code (1) (2) (3) 1 Agricultural implements not operated manually or not driven by animal 8432 2 All equipments for communications such as private branch exchange (PBX) and Elect.Private Automatic Branch Exch. (EPABX) 8517.30.00 3 All intangible goods like copyright, patent, REP license etc. (1) Copyright (2) Patent (3) REP. License. DEPB license and like 4 All kinds of bricks including brickbats, jhama, Fly ash bricks, Refractory bricks, asphaltic roofing, earthern tiles (1) Fly ash bricks 6815.99.10 (2) Refractory bricks 6902 (3) asphaltic roofing 6807 (4) Cement bricks 6810.11.10 (5) Others 6901.00.90 5 All types of yarn other than cotton & silk yarn in hank & sewing thread (1) Yarn of carded wool 5106 (2) Yarn of combed wool 5107 (3) Yarn of fine animal hair (carded or combed) 5108 (4) Yarn of wool or fine animal hair 5109 (5) Yarn of coarse animal hair or horse hair ( including gimped horse hair yarn) 5110 (6) Flax yarn 5306 (7) Yarn of jute or of other textile bast fibres of heading No. 5303 5307 (8) Yarn of other vegetable textile fibres; paper yarn 5308 (9) Yarn (other than sewing thread) of synthetic staple fibres 5509 (10) Yarn ( other than sewing thread) of artificial staple fibres 5510 (11) Yam (other than sewing thread) of man made staple fibres 5511 (12) Synthetic filament yarn other than sewing thread 5402 (13) Man made filament yarn (other than sewing thread) 5406 (14) Artificial filament yarn other than sewing thread 5403 (15) Textile yarn 5604 (16) Metalised yarn whether or not gimped 5605 (17) Gimped yarn and strip 5606 6 Aluminium utensils and enamelled utensils (1) Aluminium utensils 7615.19 (2) Enamelled utensils. (a) of cast iron 7323.92.00 (b) of stainless steel 7323.93 (c) of iron (other than cast iron) or steel 7323.94 7 Arecanut powder and betel nut (1) Arecanut powder 0802.90.13 (2) Betel Nut 0802.90.11 8 Bamboo 1401.10.00 9 Bearings (1) Ball bearings 8482.10 (2) Tapered roller bearings including cone and tapered roller assemblies 8482.20 (3) Spherical roller bearings 8482.30.00 (4) Needle roller bearings 8482.40.00 (5) Other cylindrical roller bearings 8482.50 (6) Other, including combined ball or roller bearings 8482.80.00 10 Beedi leaves 1404.90.10 11 Beltings of all varieties and descriptions (1) Conveyor or transmission belts or belting of vulcanised rubber 4010 (2) Leather belting for machinery 4204.00.40 (3) Transmission or conveyor belts or belting, of textile machinery, whether or not impregnated, coated, covered or laminated with plastics or reinforced with metal or other material 5910 (4) PVC belt conveyor 3926.90.10 12 Bicycles, tricycles, cycle rickshaws and parts (1) Bicycles 8712.00.10 (2) Tricycles, cycle rickshaws 8712.00.90 (3) Parts 8714 13 Bone meal 0506.90 14 Branded bread (1) Crisp bread 1905.10.00 (2) Ginger bread and the like 1905.20.00 15 Bulk drugs (1) Keytones and Quinones whether or not with other oxygen function, and their halogenated, sulfonated, nitrated or nitrosated derivatives 2914 (2) Oxygen- function amino compounds 2922 (3) Organic derivatives of hydrazin or of hydroxylamine 2928 (4) Other organo-inorganic compounds 2931 (5) Heterocyclic compounds with oxygen hetero-atom (s) only 2932 (6) Heterocyclic compounds with nitrogen hetero-atom (s) only 2933 (7) Nucleic acids and their salts whether or not chemically defined other hetereo cyclic compounds 2934 (8) Sulphonamides 2935 16 Castings (1) Pig iron and spiegeleisen in pigs, blocks or other primary forms 7201 (2) Tube or pipe fittings (e.g. couplings, elbows, sleeves, of iron or steel) 7307 (3) Table, kitchen or other household articles and parts thereof of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 7323 17 Centrifugal and monoblock and submersible pumps and parts (1) Centrifugal and monoblock and submersible pumps 8413 (2) parts 8413.91 (18) Stainless steel in ingots or other primary forms; semi finished products of stainless steel 7218 (19) Flat-rolled products of stainless steel, of a width of 600mm (23.6 inches) or more: Not further worked than hot rolled in coils: 7219 (20) Flat-rolled products of stainless steel, of a width of less than 600mm (23.6 inches): Not further worked than hot tilled 7220.00 (21) Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 7221 (22) Other bars and rods or stainless steel; angles, shapes and sections of stainless steel: Bars and rods, not further worked than hot-rolled, hot-drawn or extruded 7222.00 (23) Wire of stainless steel 7223 (24) Other alloy steel in ingots or other primary forms; semifinished products of other alloy steel 7224 (25) Flat-rolled products of other alloy steel, of a width of 600mm (23.6 inches) or more: Of silicon-electrical steel 7225 (26) Flat-rolled products of other alloy steel, of a width of less than 600mm (23.6 inches) or more: Of silicon electrical steel 7226.00 (27) Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 7227 (28) Other Bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel 7228.00 (29) Wire of other alloy steel 7229 (30) Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 7301 (31) Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails; switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), fail clips, bedplates, ties and other material specialized for jointing or fixing rails 7302 (32) Tubes, pipes and hollow profiles, if cast iron 7303 (33) Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 7304 (34) Other tubes and pipes (for example, welded,riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4mm (16 inches) of iron or steel: 7305 (35) Other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel 7306 (36) Tube or pipe fittings (for example couplings, elbows, sleeves), of iron or steel: Cast fittings 7307 (37) Copper mattes; cement copper (precipitated copper) 7401 (38) Unrefined copper; copper anodes for electrolytic refining copper content 7402 (39) Master alloys of copper 7405 (40) Copper powders and flakes 7406 (41) Copper bars, rods and profiles 7407 (42) Copper wire 7408 (43) Copper plates, sheets and strip, of a thickness exceeding 0.15 mm (0.006 inch) 7409 (44) Copper foil [whether or not printed or backed with paper, paperboard, plastics or similar backing materials of a thickness (excluding any backing) not exceeding 0.15 mm (0.006 inch)] 7410 (45) Copper tubes and pipes 7411 (as) Copper tube or pipe fittings (for example, couplings, elbows, sleeves): 7412 (46) Stranded wire, cables, plaited bands and the like, including slings and similar articles of copper, not electrically insulated 7413 (47) Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 7501 (48) Unwrought nickel 7502 (49) Nickel waste and scrap 7503 (50) Nickel powders and flakes 7504 (51) Nickel bars, rods, profiles and wire 7505 (52) Nickel plates, sheets, strip and foil 7506 (53) Unwrought aluminium 7601 (54) Aluminium waste and scrap 7602 (55) Aluminium powders and flakes 7603 (56) Aluminium bars, rods and profiles 7604 (57) Aluminium wire 7605 (58) Aluminum plates, sheets and strip, of a thickness exceeding 0.2mm (0.0079 inch) 7606 (59) Aluminium foil whether or not printed or backed with paper, paperboard, plastics or similarbacking materials of a thickness (excluding any backing) not exceeding 0.2mm (0.0079 inch) 7607 (60) Aluminium tubes and pipes 7608 (61) Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 7609 (62) Unwrought lead 7801 (63) Lead waste and scrap 7802 (64) Lead bars, rods, profiles and wire 7803 (65) Lead plates, sheets, strip and foil; lead powders and flakes 7804 (66) Lead tubes, pipes and tube or pipe fittings (for example, couplings) 7805 (67) Unwrought zinc 7901 (68) Zinc waste and scrap 7902 (69) Zinc dust, powders and flakes 7903 (70) Zinc bars, rods, profiles and wire 7904 (71) Zinc plates, sheets, strip and foil 7905 (72) Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 7906 (73) Unwrought tin 8001 (74) Tin waste and scrap 8002 (75) Tin bars, rods, profiles and wire 8003 (76) Tin plates, sheets and strip, of a thickness exceeding 0.2 mm (0.008 inch) 8004 (77) Tin foil (whether or not printed or backed with paper, paper board, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2mm (0.008 inch), tin powders and flakes 8005 (78) Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 8006 (79) Tungsten (wolfram) and articles thereof, including waste and scrap 8101 (80) Molybdenum and articles thereof, including waste and scrap 8102 (81) Tantalum and articles thereof, including waste and scrap 8103 (82) Magnesium and articles thereof, including waste and scrap: 8104 (83) Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap: 8105 (84) Bismuth and articles thereof, including waste and scrap 8106 (85) Cadmium and articles thereof, including waste and scrap 8107 (86) Titanium and articles thereof, including waste and scrap 8108 (87) Zirconium and articles thereof, including waste and scrap 8109 (88) Antimony and articles thereof, including waste and scrap 8110 (89) Manganese and articles thereof, including waste and scrap 8111 (90) Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap 8112 (91) Cermets and articles thereof, including waste and scrap 8113 31 Fibres of all types and fibre waste (1) Composition leather with the basis of leather or leatherfibre, in slabs, sheet or strip whether or not in rolls 4115.10.00 (2) Jute and other textile bast fibers (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock) 5303 (3) Sisal and other textile fibres of the genus agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock) 5304 (4) Coconut, abaca (Manila hemp or musa textiles Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock) 5305 (5) Synthetic staple fibres, not carded, combed or otherwise processed for spinning 5503 (6) Artificial staple fibres, not carded, combed or otherwise processed for spinning 5504 (7) Waste ( including noils, yarn waste and garnetted stock) of man made fibres 5505 (b) Raw skins of sheep or lamps (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared) whether or not with wool or split 4102 (c) Other raw hides and skins (fresh or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared) whether or not de-haired or split 4103 (d) Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hairon, whether or not split, but not further prepared 4104 (e) Tanned or crust skins of sheep or lamps, without wool on, whether or not split, but not further prepared 4105 (f) Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 4106 (g) Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather or heading 4114 4107 (h) Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamp, without wool on, whether or not split, other than leather of heading 4114 4112 (i) Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 4113 (j) Chamois (including combination chamois) leather, patent leather and patent laminated leather, metalised leather 4114 (k) Composition leather with a basis of leather or leather fibre, in slabs, sheets or strips, whether or not in rolls, parings and other waste of leather or of composition leather, but suitable for manufacture of leather articles, leather dus, power and flour 4115 39 Hose pipes (1)    of plastics (2)    of rubber 3917 4009 40 Hosiery goods 6115 41 Husk and bran of cereals (1) cereal husks unprepared whether or not chopped, ground, pressed or in the form of pellets 1213.00.00 (2) Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants 2302 42 Ice 2201.90.10 43 Incence sticks commonly known as agarbathi, dhupkathi or dhupbathi 3307.41.00 44 Industrial cables (high voltage cables, XLPE Cables, jelly filled cables, optical fibres) (1)    Co-axial cables (2)    Telephone cables 8544.20.10 (a)    Telephone cables fitted with connectors (b)    Other telephone cables 8544.41 8544.49 45 IT Products specified in list A to this Schedule 46 Kerosene oil sold through PDS 2710.19.10 47 Leaf plates and cups 1404.90.90 48 Liquid product of cellulose, commonly known as LPC and liquid product of earthen waste commonly known as LPE 3912 49 Industrial inputs and packing materials specified in List B to this schedule 50 Knitting wool 5109.10.10 51 Lignite 2702.00 (1) Lignite whether or not pulverised, but not agglomerated 2702.10.00 (2) Agglomerated lignite 2702.20.00 52 Lime, limestone, clinker and dolomite (1) Lime, (a) Quick lime 2522.10.00 (b) Slaked lime 2522.20.00 (c) Hydraulic lime 2522.30.00 (2) Lime stone 2521 (3) Cement clinkers 2523.10.00 (4) dolomite 2518 53 Newars 5806.31.20 54 Napa Slabs (Rough flooring stones) 6801.00.00 55 Oil cakes and de-oiled cakes (a) soyabeen oil cake 2304 (b) groundnut oil cake 2305 (c) other oil cakes 2306 56 Oil seeds (i) Groundnut or Peanut (Archishypogaea) 1201.10.10 (ii) Sesamum or Til (Sesamum orientale) 1207.40.10 (iii) Cotton seed (Gossypium Spp) 1207.20.10 (iv) Soyabean (Glycine seja) 1201.00.10 (v) Rapseed and Mustard 1205.10.00 1207.50.10 (1)    Toria (Brassica campestris var toria) (2)    Rai (Brassica juncea) (3)    Jamba-Taramira (Eruca Satiya) (4)    Sarson, yellow and brown (Brassica campestris (5)    Bannarsi rai or True Mustard (Brassica nigra) var sarson) (vi) Linseed (Linum usitatissimum) 1204.00.1 (vii) Castor (Ricinuscommunis) 1207.30.10 (viii) Coconut (i.e., Copra excluding tender coconut) (Cocos nucifera) 1203.00.00 (ix) Sunflower (Helianthus annus) 1206.00.10 (x) Nigar seed (Guizotia abyssinica) 1207.99.30 (xi) Neem, vepa (Azadirachta indica) (xii) Mahua, llupai, lppe (Madhuca indica M. Latofoha Bassia, Latifolia and Madhaca longifolia syn. M. Longifolia) (xiii) Karanja, Pongam, Honga (Pongamia ipinnata syn. P. Glabra) (xiv) Kusum (Schleichera oleosa, syn. S. Trijuga) (xv) Punna, Undi (Calophyllum inophyllum) (xvi) Kokum (Carcma indica) 1207.99.40 (xvii) Sal (Shorea robusta) (xviii) Tung (Aleuites frodh and A. moritana) (xix) Radpalm (Elaeisguinensis) 1207.10.10 (xx) Safflower (Carthanus tinctorius) 1207.60.10 57 Pulses 0713 58 Paper and Newsprint (1) Recovered (waste and scrap) paper or paper board 4707 (2) Newsprint in rolls or sheets 4801 (3) Uncoated paper and paperboard, of a kind used for writing, printing of other graphic purposes and non perforated punch card and punch tape paper, in rolls of rectangular (including square) sheets of any size, other than paper of heading No. 4801 or 4803; handmade paper and paper board 4802 (4) Toilet of facial tissue stock, towel or napkin stock and similar paper of kind used for household or sanitary purposes, cellulose wadding webs’ or cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface decorated or printed, in rolls or sheets 4803 (5) Uncoated craft paper and paper board, in rolls or sheets other than that of heading No. 4802 or 4803 4804 (6) Other uncoated paper and paper board in rolls or sheets, not further worked or processed than as specified in Note 3 in Chapter 48 4805 (7) Vegetable parchment, grease proof papers, tracing papers and glassine and other glazed or trasparent or translucent papers, in rolls or sheets 4806 (8) Composite paper and paper board (made by sticking flat layers of paper or paper board together with an adhesive), not surface coated or impregnated, whether or not internally reinforced, in rolls or sheets 4807 (9) Paper and paper board corrugated (with or without glued flat surface sheets), craped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in 4803 4808 (10) Carbon paper, self - copy paper and other copying or transfer-paper (including or coated or impregnated paper for duplicator stencils or offset plates) whether or not printed, in rolls or sheets 4809 (11) Paper and paper board, coated on one or both sides with kaoline (China clay) or other inorganic substances, with or without a binder and with no other coating, whetherornot surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size 4810 (12) Paper, paper board, cellulose wading and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size other than goods of the kind described in headings 4803, 4809 or 4810 4811 (13) Cigrette paper whether or not cut to size or in the form of booklet or tubes 4813 (14) Wall paper and similar wall coverings; window transparencies of paper 4814 (15) Floor coverings on a base of paper or of paper board whether or not cut to size 4815.00.00 (16) Carbon paper, self-copy paper and other copying or transfer-paper (other than those of heading 4809), duplicator stencils or offset plates of paper whether or not put up in boxes 4816 (17) Toilet paper and similar paper, cellulose wading or webs or cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 c. m. or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bedsheets, and similar household, sanitary or hospital articles, articles of apparal and clothing accessories, of paper pulp, paper cellulose wading or webs of cellulose fibres 4818 (18) Paper or paper board labels of all kinds whether or not printed 4821 (19) Other paper, paper board, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paper board, cellulose wading or webs or cellulose fibres other than those coming under the headings of 4823.60.00, 482370 4823 59 “Petroleum products not falling under Fourth Schedule, sold to Kerala State Electricity Board, National Thermal Power Corporation and other Power Generating undertakings in the joint sector with a capacity above 25 KW, subject to production of such declaration from the purchaser as may be prescribed.” 60 Pipes of all varieties including GI pipes, CI pipes, ductile pipes, PVC etc. (1) of plastic 3917 (2) of asbestos-cement 6811.30.10 (3) of ceramics 6906.00.00 (4) of other refractory ceramic 6903 (5) of iron other than cast iron or steel 7304 (6) of cast iron 7303 (7) of galvanised iron (line pipe used for oil or gas) of diameter exceeding 406.4 mm (a) longitudinally submerged arc welded 7305.11.11 (b) other longitudinally welded 7305.12.11 (c) others 7305.19.11 (8) of other galvanised materials (line pipe used for oil or gas) of diameter exceeding 406.4 mm (a) longitudinally submerged arc welded 7305.11.19 (b) other longitudinally welded 7305.12.19 (c) others 7305.19.19 (9) of non-galvanised iron (line pipe used for oil or gas) of diameter exceeding 406.4 mm (a) longitudinally submerged arc welded 7305.11.21 (b) other longitudinally welded 7305.12.21 (c) others 7305.19.21 (10) of other non-galvanised materials (line pipe used for oil or gas) of diameter exceeding 406.4 mm (a)    longitudinally submerged arc welded (b)    other longitudinally welded (c)    others 7305.11.29 7305.12.29 7305.19.29 (11) Pipes, tubes, or other hollow profiles of iron or steel other than those coming under heading 7305 (a) galvanised 7306.10.11 (b) non-galvanised 7306.10.21 (12) Pipes, tubes, or other hollow profiles other than iron or steel not coming under heading 7305 (a) galvanised 7306.10.19 (b) non-galvanised 7306.10.29 (13) of copper 7411 (14) of nickel 7507 (15) of Aluminium 7608 (16) of lead 7805.00.10 (17) of zinc 7906.00.10 (18) of tin 8006.00.10 61 Plastic Footwear (1) Waterproof footwear with outer soles and uppers of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (a)    footwear incorporating a protective metal toe-cap (b)    other foot wear covering the knee (c)    footwear covering the ankle but not covering the knee 6401.10.90 6401.91.90 6401.92.90 (d) others 6401.99.90 (2) Other footwear with outer soles and uppers of plastics (a)    sports footwear (b)    other than sports footwear 6402.12.90 6402.19.90 (3) Footwear with upper straps or thongs assembled to the sole by means of plugs 6402.20.90 62 Plastic granules (1) Polymers of ethylene, in primary forms 3901 (2) polymers of propylene or of other olefines, in primary forms 3902 (3) polymers of styrene, in primary forms 3903 (4) polymers of vinyl chloride or of other halogenated olefins, in primary forms 3904 (5) polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms 3905 (6) acrylic polymers in primary forms 3906 (7) polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms 3907 (8) polymers in primary forms 3908 (9) amino-resins phenolic resins and polyurethanes, in primary forms 3909 (10) silicones in primary forms 3910 (11) petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products not elsewhere specified or included, in primary forms 3911 (12) cellulose and its chemical derivatives, not elsewhere specified or included in primary forms 3912 (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 3913 (14) ion-exchangers based on polymers of headings 3901 to 3913, in primary forms 3914 63 Printed materials including diary, calendar etc. (1) Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets 4901 (2) Music, printed or in manuscript, whether or not bound or illustrated 4904.00.00 (3) Maps and hydrographic or similar charts of all kinds including atlases, wall maps, topographical plans and globes, printed 4905 (4) Maps, atlases, wall maps, topographical plans and globes used as teaching aids 9023 (5) Printed of illustrated postcards; printed cards bearings, personnel greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 4909 (6) Calendars of any kind, printed, including calendar blocks 4910 (7) Diaries 4820.10 (8) Other printed matter, including printed pictures and photographs 4911 64 Printing ink excluding toner and cartridges. 3215 65 Processed & branded salt 2501 66 Processed meat, poultry and fish (1) Meat of bovine animals, frozen (a) Carcasses and half-carcasses 0202.10.00 (b) Other cuts with bone in 0202.20.00 (c ) Boneless 0202.30.00 (2) Meat of swine, frozen (a) Carcasses and half-carcasses 0203.21.00 (b) Hams, shoulders and cuts thereof with bone in 0203.22.00 (c ) Other 0203.29.00 (3) Meat of sheep or goats, frozen (a)    Carcasses and half-carcasses or lamb, (b)    Other meat of sheep, 0204.30.00 (i) Carcasses or half-carcasses 0204.41.00 (ii) Other cuts with bone in 0204.42.00 (iii) Boneless 0204.43.00 (iv) Goats 0204.50.00 (4) Edible offal, frozen, of (a) Bovine animals (i) Tongues 0206.21.00 (ii) Livers 0206.22.00 (iii) Other 0206.29.00 (b) Swine (i) Livers 0206.41.00 (ii) Other 0206.49.00 (c) Sheep or goats, frozen 0206.90.10 (d) Others 0206.90.90 (5) Meat and edible meat offal, salted, in brine dried or smoked; edible flours and meals of meat or meat offal 0210 (6) Fish fillets and other fish meat (whether or not minced), frozen (a) Hilsa 0304.20.10 (b) Shark 0304.20.20 (c) Seer 0304.20.30 (d) Tunas 0304.20.40 (e) Cuttle fish 0304.20.50 (f) Other 0304.90.00 (7) Fish,dried, salted or in brine, smoked fish, whether or not cooked before or during the smoking process, flours, meals and pellets of fish, fit for human consumption 0305 (8) Crustaceans, whether in shell or not, frozen, dried, salted, or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not frozen, dried, salted or in brine, flours, meals and pellets, of acquatic invertebrates other than crustaceans fit for human consumption (a)    Rock lobster and other sea craw fish (b)    Lobsters 0306.11.00 (i) Whole, cooked 0306.12.10 (ii) Other 0306.12.90 (c) Shrimps and prawns (i) AFD shrimp 0306.13.11 (ii) Other 0306.13.19 (iii) Prawns 0306.13.20 (d) Crabs 0306.14.00 (e) Osther 0306.19.00 (9) Molluscus, whether in shell or not, frozen, dried, salted, or in brine; acquatic invertebrates other than crustaceans and molluscus frozen, dried, salted or in brine, flours, meals and pellets, of acquatic invertebrates other than crustaceans fit for human consumption (1) Squids (a) Squid tubes, frozen 0307.49.10 (b) Whole squids, frozen 0307.49.20 (c) Dried squids 0307.49.30 (d) Other 0307.49.90 (2) Jelly fish, dried, salted or frozen 0307.99.20 (3) Eggs, in shell, preserved or cooked (a) of the species gallus domesticus and ducks for hatching 0407.00.10 (b) of the species gallus and ducks other than for hatching 0407.00.20 (c) other 0407.00.90 67 Raw Cashew 0801.31.00 68 Readymade garments (1) Men’s or boy’s overcoats, carcoats, capes, cloaks, anoraks (including ski jackers), and similar articles, knitted or crocheted, other than those of heading 6103 6101 (2) Women’s or girls’ overcoats, carcoats, capes cloaks, anoraks (including ski jackers), and similar articles, knitted or crocheted, other than those of heading 6104 6102 (3) Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted 6103 (4) Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted 6104 (5) Men’s or boys’ shirts, knitted or crocheted 6105 (6) Women’s or girls’ blouses, shirts and shirt blouses, knitted or crocheted 6106 (7) Men’s or boys’ underpants, briefs, night shirts, pyjamas, bath robes, dressing gowns and similar articles, knitted or crocheted 6107 (8) Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pyjamas, negligees,bath robes, dressing gowns and similar articles, knitted or crocheted 6108 (9) T-shirts, singlets and other vests, knitted or crocheted 6109 (10) Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles knitted or crocheted 6110 (11) Babies’ garments and clothing accessories, knitted or crocheted 6111 (12) Track suits, ski-suits and swimwear, knitted or crocheted 6112 (13) Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, cogered or laminated with rubber or plastic material which completely obscures the underlying fabric 6113 (14) Other garments, knitted or crocheted 6114 (15) Gloves, mittens and mitts, knitted or crocheted 6116 (16) other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories 6117 (17) Men’s or boys’ overcoats, raincoats, carcoats, capes, cloaks, anoraks ( including ski jackets), windcheaters, wind jackets and similar articles other than those of heading 6203, not knitted or crochetted 6201 (18) Women’s or girls’ overcoats, raincoats, carcoats, capes, cloaks, anoraks ( including ski jackets), windcheaters, wind jackets and similar articles other than those of heading 6204, not knitted or crochetted 6202 (19) Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), not knitted or crochetted 6203 (20) Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), not knitted or crochetted 6204 (21) Men’s or boys’ shirts, not knitted or crochetted 6205 (22) Women’s or girls’ blouses, shirts and shirt blouses, not knitted or crochetted 6206 (23) Men’s or boys’ singlets and other vests,underpants, briefs, night shirts, pyjamas, bath robes, dressing gowns and similar articles, not knitted or crochetted 6207 (24) Women’s or girls’ singlets and other vests,slips, petticoats, briefs, panties, night dresses, pyjamas, negligees,bathrobes, dressing gowns and similar articles, not knitted or crochetted 6208 (25) Babies’ garments and clothing accessories, not knitted or crochetted 6209 (26) Garments, made up of fabrics of heading 5602,5603,5906 or 5907, not knitted or crochetted 6210 (27) Track suits, ski-suits and swimwear; other garments, not knitted or crochetted 6211 (28) Brassieres, girdles, corsets, braces, suspenders,garters and similar articles and parts thereof, whether or not knitted or crocheted 6212 (29) Handkerchiefs 6213 (30) Shawls, scarves, mufflers, mantillas, veils and the like not knitted or crochetted 6214 (31) Ties, bow, bow ties and cravats 6215 69 Renewable energy devices and spare parts (1) Solar cells whether or not assembled in modules or panels 8541.40.11 (2) Wind turbine/engine 8412.80.30 70 Rubber Hawai Slippers 71 Safety matches 3605.00.10 72 Seeds (1) Rye seed 1002.00.10 (2) Barley seed 1003.00.10 (3) Oats seed 1004.10 (4) Maize (Corn) seed 1005.10.00 (5) Grain sorghum seed 1007.00.10 (6) Buckwheat seed 1008.10.10 (7) Jawar seed 1008.20.11 (8) Bajra seed 1008.20.21 (9) Ragi seed 1008.20.31 (10) Canary seed 1008.30.10 (11) Seeds of Other cereals 1008.90.10 (12) Soyabeans seed 1201.00.10 (13) Groundnut seed 1202.10.10 (14) Linseed 1204.00.10 (15) sunflower seed 1206.00.10 (16) Palmnut seed 1207.10.10 (17) Cotton seed 1207.20.10 (18) Castor oil seed 1207.30.10 (19) Sesamum seed 1207.40.10 (20) Mustard seed 1207.50.10 (21) Safflower seed 1207.60.10 (22) Sugar beet seed 1209.10.00 (23) Lucerne seed 1209.21.00 (24) Clover seed 1209.22.00 (25) Fescue seed 1209.23.00 (26) Kentucky blue grass seed 1209.24.00 (27) Ray grass seed 1209.25.00 (28) Timothy grass seed 1209.26.00 (29) Australian lupin seed 1209.29.10 (30) Seeds of herbaceous plants cultivated principally for their flowers 1209.30.00 (31) Cabbage seed 1209.91.10 (32) Cauliflower seed 1209.91.20 (33) Onion seed 1209.91.30 (34) Pea seed 1209.91.40 (35) Radish seed 1209.91.50 (36) Tomato seed 1209.91.60 (37) Other fruit seeds for planting or sowing 1209.99.10 73 Sewing machines (1) Sewing machines of the household type 8452.10 (2) Other sewing machines 8452.21 74 Ship and other water vessels (1) Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods 8901 (2) Fishing vessels, factory ships and other vessels for processing or preserving fishery products 8902 (3) Yachts and other vessels for pleasure or sports; row boats and canoes 8903 (4) Tugs and pusher craft 8904.00.00 (5) Light vessels, fire floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 8905 (6) Other vessels, including war ships and life boats other than rowing boats 8906 (7) Other floating structures ( for eg; rafts, tanks, coffer dams landing stages, bouys and beacons) 8907 (8) Vessels and other floating structures for breaking up 8908.00.00 75 Solvent oils other than organic solvent oil. 76 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies (1) Mate 0903.00.00 (2) Pepper of the genus piper, dried or crushed or ground, fruits of the genus capsicum or of the genus pimenta (a)    pepper (b)    Dried chillies (c)    Chilly powder 0904 0904.11 0904.20.10 0904.20.20 (3) Vanila 0905 (4) Cinnamon and cinnamon tree flowers 0906.10 (5) Cloves (whole fruit, cloves and stems) 0907 (6) Nutmeg, mace and cardamoms 0908 (a) Nutmeg 0908.10 (b) Mace 0908.20.00 (c) Cardamoms 0908.30 (7) Seeds of anise, badian, fennel, coriander, cumin, caraway at juniper berries 0909 (a) Anise or badian 0909.10 (b) Coriander 0909.20 (c) Cumin 0909.30 (d) Caraway 0909.40 (e) Fennel and juniper berries 0909.50 (8) Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 0910 (a) Ginger (other than fresh) 0910.10 (b) Saffron 0910.20 (c) Turmeric 0910.30 (d) Thyme, bay leaves 0910.40 (e) Curry 0910.50.00 (f) Other spices 0910.9972 77 Sports goods excluding apparels and footwear (1) Articles of funfare, table or parlour games including pin tables, billiards, special tables for casino games and automatic bowling alley equipment. 9504 (2) Articles and equipment for general physical exercise, gymnastics, athletics, other sports ( including table tennis) or outer games, not specified or included elsewhere in this chapter; swimming pools and paddling pools 9506 (3) Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets, and similar nets; decoy “birds” (other than those of the heading 9208 or 9705 and similar hunting or shooting requisites 9507 78 Stainless Steel sheets 7219.90 79 Starch 1108 80 Tamarind 0813.40.10 81 Tractors, threshers, harvesters, and attachments and parts thereof (1) Tractors (other than tractors of heading 8709) 8701 (2) Tractors of the type used on railway station platforms 8709 (3) Parts of heading 8701 8708.10.10 (4) Parts of heading 8709 8709.90.00 (5) Threshing and harvesting machinery (a) combine harvester-threshers 8433.51.00 (b) other threshing machinery 8433.52.00 (c) root or tuber harvesting machinery 8433.53.00 (d) other 8433.59.00 (e) Parts 8433.90.00 82 Transmission towers (1) Radio broadcast transmitter 8525.10.10 (2) TV broadcast transmitter 8525.10.20 83 Umbrella except garden umbrella 6601.99.00 84 Vanaspati (Hydrogeneted Vegetable Oil) 1516.20.91 85 Vegetable oil including gingili oil and bran oil (1) Soyabean oil 1507.90.90 (2) Groundnut oil 1508.90.99 (3) Olive oil 1509.90.90 (4) Palm oil 1511.90.90 (5) Sunflower oil 1512.19.20 (6) Saffola oil 1512.19.40 (7) Cottonseed oil 1512.29.90 (8) Babassu oil 1513.29.30 (9) Crude colza oil 1514.91.10 (10) Crude rapeseed oil 1514.99.90 (11) Crude mustard oil 1514.91.20 (12) Linseed oil 1515.19.90 (13) Maize (corn) oil 1515.29.90 (14) Castor oil 1515.30.90 (15) Sesamum oil (gingili oil) 1515.50.99 (16) Tung oil 1515.40.00 (17) Bran oil 1515.90.40 (18) other 1515.90.99 (19) Other partly or wholly hydrogenated vegetable oils (a) cottonseed oil 1516.20.19 (b) groundnut oil 1516.20.29 (c) castor oil 1516.20.39 (d) other 1516.20.99 (20) vegetable oils excluding heading 1516 (a) linseed oil 1518.00.1 (b) castor oil dehydrated 1518.00.29 (c) other 1518.00.39 (21) Fixed vegetable oils, namely the following: chul moongra oil, mawra oil, kokam oil, tobacco seed oil, sal oil 1515.90.10 (22) Fixed vegetable oils, namely the following: neemseed oil, karanj oil, silk cotton seed oil, khakhon oil, watermelon oil, kusum oil, rubberseed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil 1515.90.20 (23) Fixed vegetable oils, namely the following: cardamom oil, chillies/capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil 1515.90.30 86 Writing requisites (1) Ball point pens; felt tipped and other porous tipped pens and markers; fountain pens, stylograph pens and other pens, propelling or sliding pencils (a) Ball point pens 9608.10 (b) Felt tipped and other porous-tipped pens and markers 9608.20.00 (c) Fountain pens 9608.31 (d) Other fountain pens 9608.39 (e) stylograph pens 9608.31.10 (f) Other pens 9608.31.90 (g) Propelling or sliding pencils 9608.40.00 (h) Refills for ball point pens, comprising the ball point and the ink reservoir 9608.60 (2) Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks (a) pencils and crayons with leads encased in a rigid sheath 9609.10.00 (b) pencil leads, black or coloured 9609.20.00 (c) Other pencils 9609.90.20 (d) pastels, drawing charcoals and writing or drawing chalks and tailors’ chalks 9609.90.30 (e) others 9609.90.90 (3) Writing ink, instrument box, eraser, pencil sharpener and dissection box LIST A (See SERIAL NO. 45) Entry No Description of Goods HSN Code 40 IT Products (1) (2) (3) 1 IT-1 Word processing machines, Electronic typewriters (1) Word processing machines 8469.11.00 (2) Electronic typewriters 8469.12.00 2 IT-10 Microphones, mutimedia speakers, headphones etc. (1) Microphones 8518.10.00 (2) multimedia speakers 8518.22.00 (3) headphones etc. 8518.30.00 3 IT-11 Telephone answering machines 8520.20.00 4 IT-12 Prepared unrecorded media for sound recording 8523 5 IT-13 Prepared unrecorded media for sound recording 6 IT-14 IT software of any media. (1) Disc for laser reading systems for reproducing phenomena other than sound or image 8524.31.11 (2) Magnetic tapes for reproducing phenomena other than sound or image 8524.40.11 (3) other software (a) on floppy disc or catridge tape 8524.91.11 (b) on disc or on CD ROM 8524.91.12 (c) on other media 8524.91.13 7 IT-15 Transmission apparatus other than apparatus for radio or T.V. broadcasting 8525.2 8 IT-16 Radio communication receivers, Radio Pagers (1) Radio pagers 8527.90.11 (2) Demodulators 8527.90.12 (3) Other 8527.90.19 9 IT-17 Aerials, antennas and parts 8529.10 10 IT-18 LCD Panels, LED panels and parts. (1) LCD Panels/LED Panels 8531.20.00 (2) Parts 8531.90.00 11 IT-19 Electrical capacitors, fixed, variable and parts (1) Electrical capacitors, fixed, variable 8532 (2) Parts 8532.90.00 12 IT-2 Electronic calculators 8470.10.00 13 IT-20 Electrical resistors 8533 14 IT-21 Printed Circuits 8534.00.00 15 IT-22 Switches, Connectors, relays for up to 5 amps 8536 16 IT-23 DATA/Graphic Display tubes, other than Picture tubes and parts (1) Colour 8540.40.00 (2) Black & White or other monochrome 8540.50.00 17 IT-24 Diodes, transistors & similar semi-conductor devices 8541 18 IT-25 Electronic Integrated Circuits and Micro-assemblies 8542 19 IT-26 Signal Generators and parts (1) Signal Generators 8543.20 (2) Parts 8543.90.00 20 IT-27 Optical fibre cables 8544.70 21 IT-28 Optical fibre and optical fibre bundles, cables 9001.10.00 22 IT-29 Liquid Crystal devices, flat panel display devices and parts Liquid Crystal devices, flat panel display devices Parts 9013.80.10 9013.9 23 IT-3 Computer systems and peripherals, Electronic diaries (1) computer systems and peripherals 8471 (2) Electronic diaries 8470 24 IT-30 Cathode ray oscilloscopes, spectrum analysers, signal analysers (1) Cathode ray oscilloscopes 9030.20.00 (2) Spectrum analysers 9030.39.20 (3) Signal analysers 25 IT-4 Parts and Accessories of HSN 84.69, 84.70 & 84.71 8473 26 IT-5 DC Micromotors, Stepper motors of 37.5 watts. (1) D C Micromotors of an output not exceeding 37.5 W 8501.10.11 (2) D C Micromotors of an output not exceeding 750 W 8501.31.11 (3) Stepper motors of an output not exceeding 37.5 W 8501.10.12 (4) Stepper motors of an output not exceeding 750 W 8501.31.12 27 IT-6 Parts of HSN 85.01 8503 28 IT-7 Uninterrupted power supply 8471.90.00 29 IT-8 Permanent magnets and articles 8505 30 IT-9 Electrical apparatus for line telephony or line telegraphy. 8517 LIST B (See SERIAL NO. 49) Sl No. Industrial inputs HSN CODE (1) (2) (3) 1 Animal including fish fats, oils, crude, refined or purified (1) pig fats (including lard) and poultry fat other than that of 0209 or 1503 1501.00.00 (2) fats of bovine animals, sheep or goats, other than those of heading 1503 1502 (3) lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 1503.00.00 (4) fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 1504 (5) other animal fats and oils and their fractions, whether or not refined, but not chemically modified 1506 2 Glycerol, crude, glycerol waters and glycerol lyes 1520.00.00 3 Vegetable waxes, Bee wax (1) vegetable waxes 1521.10 (2) Bee waxes 1521.90.10 (3) shellac wax 1521.90.20 4 Animal or vegetable fats boiled, oxidised, dehydrated etc. 1518 5 Liquid glucose (non-medicinal), Dextrose syrup 1702 6 Denatured ethyl alcohol of any strength 2207.20.00 7 Ores and minerals (1) Iron ores and concentrates, including roasted iron pyrites 26 (2) Manganese ores and concentrates 2602 (3) Copper ores and concentrates 2603 Nickel ores and concentrates 2604 Cobalt ores and concentrates 2605 Aluminium ores and concentrates 2606 Lead ores and concentrates 2607 Zinc ores and concentrates 2608 Tin ores and concentrates 2609 Chromium ores and concentrates 2610 Tungsten ores and concentrates 2611 Uranium or thorium ores and concentrates 2612 Molybdenum ores and concentrates 2613 Titanium ores and concentrates Niobium, tantalum, vanadium or zirconium ores and concentrates 2614 (i) Niobium, Tantalum, ores and concentrates 2615.90.90 (ii) Vanadium ores and concentrates 2615.90.10 (iii) Zirconium ores and concentrates 2615.10.00 8 Precious metal ores and concentrates 2616 (i) Silver ores and concentrates 2616.10.00 (ii) Gold ores and concentrates 2616.90.10 Other ores and concentrates 2617 Granulated slag (slag sand) from mfg. Of iron or steel 2618 9 Benzole 2707.10.00 Toluole 2707.20.00 Xylole 2707.30.00 Napthalene 2707.40.00 Phenols 2707.60.00 Creosole oils 2707.91.00 Normal Paraffin 2712.20 Butadiene 2711.14.00 10 Fluorine, chlorine, bromine and iodine (1) Fluorine 2801.30.10 (2) Chlorine 2801.10.00 (3) Bromine 2801.30.20 (4) Iodine 2801.20.00 11 Sulphur, sublimed or precipitated, colloidal sulphur (1) Sublimed Sulphur 2802.00.10 (2) Precipitated Sulphur 2802.00.20 (3) Collodial Sulphur 2802.00.30 12 Carbon (carbon blacks and other forms of carbon) (1) Carbon black 2803.00.10 (2) Acetylene black 2803.00.20 (3) Other 2803.00.90 13 Hydrogen, rare gases and other non-metals (1) Hydrogen 2804.10.00 (2) Argon 2804.21.00 (3) Other rare gases 2804.29 (4) Nitrogen 2804.30.00 (5) Oxygen 2804.40.90 (6) Boron 2804.50.10 (7) Tellurium 2804.50.20 (8) Silicon 2804.61.00 (9) Phosphorus 2804.70 (10) Arsenic 2804.80.00 (11) Selenium 2804.90.00 14 Alkali or alkaline earth metals (1) Sodium 2805.11.00 (2) Calcium 2805.12.00 (3) Other 2805.19.00 (4) Mercury 2805.40.00 (5) Rare earth metals 2805.30.00 15 Hydrogen chloride 2806.10.00 16 Sulphuric acid and anhydrides 2807.00.10 17 Nitric acid, sulphonitric acids (1) Nitric acid 2808.00.10 (2) Sulphonitric acid 2808.00.20 18 Diphosphorous pentaoxide, phosphoric acid etc. (1) Diphosphorous pentaoxide 2809.10.00 (2) phosphoric acid 2809.20.10 (3) Polyphosphoric acid 2809.20.20 19 Oxides of boron, boric acids (1) Oxides of boron 2810.00.10 (2) Boric acids 2810.00.20 20 Halides and halide oxides of non-metals (1) Phosgene 2812.10.10 (2) phosphorus trichloride 2812.10.20 (3) phosphorus oxychloride 2812.10.30 (4) sulphur oxychloride, thionyl chloride 2812.10.40 (5) silicon tetrachloride 2812.10.50 (6) other 2812.10.90 21 Sulphides of non-metals (1) carbon disulphide 2813.10.00 (2) arsenic disulphide (artificial) 2813.90.10 (3) commercial phophorus trisulphide 2813.90.20 22 Ammonia, anhydrous 2814.10.00 23 Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash) (1) Sodium hydroxide (caustic soda) 2815.11 (2) Potassium hydroxide (caustic potash) 2815.20.00 24 Hydroxide and peroxide of magnesium (1) Magnesium Hydroxide 2816.10.10 (2) Magnesium peroxide 2816.10.20 25 Aluminium hydroxide 2818.30.00 26 Chromium oxides and hydroxides 2819 27 (1) Chromium trioxide 2820.10.00 (2) Other 2820.90.00 28 Manganese oxides (1) Manganese dioxide 2820.10.00 (2) Other 2820.90.00 29 Iron oxides and hydroxides (1) Iron oxides 2821.10.10 (2) Iron hydroxide 2821.10.20 30 Cobalt oxides and hydroxides (1) Cobalt oxides 2822.00.10 (2) Cobalt hydroxides 2822.00.20 31 Titanium oxides (1) Titanium dioxide 2823.00.10 (2) Other 2823.00.90 32 Hydrazine & hydroxylamine and their inorganic salts (1) Hydrazine, anhydrous 2825.10.10 (2) Hydrazine hydrate 2825.10.20 (3) Hydrazine sulphate 2825.10.30 (4) Hydroxylamine sulphate 2825.10.40 (5) Other 2825.10.90 33 Flurides, fluorosilicates, etc. (1) Ammonium flourides 2826.11.10 (2) Sodium flourides 2826.11.20 (3) Aluminium flourides 2826.12.00 (4) Magnesium flourides 2826.19.10 (5) Flourosilicates of sodium 2826.20.10 (6) Flourosilicates of potassium 2826.20.20 (7) Other 2826.90.00 34 Chlorides, chloride oxides (1) Ammoniam chloride 2827.10.00 (2) Calcium chloride 2827.20.00 (3) Chlorides of Magnesium 2827.31.00 (4) Chlorides of Aluminium 2827.32.00 (5) Chlorides of Iron 2827.33.00 (6) Chlorides of Cobalt 2827.34.00 (7) Chlorides of Nickel 2827.35.00 (8) Chlorides of Zinc 2827.36.00 (9) Mercuric chloride 2827.39.10 (10) Mercurous chloride 2827.39.20 (11) Strontium chloride 2827.39.30 (12) Cuprous chloride 2827.39.40 (13) Chloride oxydies and chloride hydroxies of copper (a) Copper oxychloride 2827.41.10 (b) Other 2827.41.90 35 Chlorates and perchlorates, Bromates etc. (1) Chlorates of sodium 2829.11.00 (2) Barium chlorates 2829.19.10 (3) Potassium chlorate 2829.19.20 (4) Magnesium chlorate 2829.19.30 (5) Other Chlorates 2829.19.90 (6) perchlorates 2829.90.10 (7) Bromates and perbromates 2829.90.20 36 Sulphides, Polysulphides (1) Sodium sulphides 2830.10.00 (2) Zinc sulphides 2830.20.00 (3) Cadmium sulphides 2830.30.00 (4) Other sulphides 2830.90.10 (5) Polysulphides 2830.90.20 37 Dithionites and sulphoxylates (1) Sodium Dithionites 2831.10.10 (2) Sodium sulphoxylates. 2831.10.20 (3) Other Dithionites 2831.90.10 (4) Other sulphoxylates 2831.90.20 38 Sulphites, thiosulphates (1) Sodium bi-sulphite 2832.10.10 (2) Sodium hydrosulphite 2832.10.20 (3) Other sodium sulphites 2832.10.90 (4) Potassium metabisulphite 2832.20.10 (5) Magnesium sulphite 2832.20.20 (6) Sodium thiosulphate 2832.30.10 (7) Magnesium thiosulphate 2832.20.20 (8) Other thiosulphate 2832.30.90 39 Copper sulphate 2833.25.00 40 Nitrites, nitrates (1) Sodium nitrite 2834.10.10 (2) Other nitrites 2834.10.90 (3) Potassium nitrate 2834.21.00 (4) Strontium nitrate 2834.29.10 (5) magnesium nitrate 2834.29.20 (6) Barium Nitrate 2834.29.30 (7) Thorium Nitrate 2834.29.90 41 Phosphinates, phosphonates, etc. (1) Calcium hypophosphite 2835.10.10 (2) Magnesium hypophosphite 2835.10.20 42 Carbonates, peroxocarbonates (1) Commercial ammonium carbonate and other ammonium carbonates 2836.10.00 (2) Disodium carbonate dense 2836.20.10 (3) Disodium carbonate light 2836.20.20 (4) other disodium carbonate 2836.20.90 (5) Sodium hydrogen carbonate (Sodium bicarbonate) 2836.30.00 (6) Potassium carbonates 2836.40.00 (7) Calcium carbonates 2836.50.00 (8) Barium carbonate 2836.60.00 (9) Lead carbonate 2836.70.00 (10) Lithium carbonates 2836.91.00 (11) Strontium carbonate 2836.92.00 (12) Percarbonates 2836.99.10 (13) Magnesium carbonate 2836.99.20 (14) Aluminium bicarbonate 2836.99.30 43 Cyanides, cyanide oxides (1) Sodium cyanide 2837.11.00 (2) Potassium cyanide 2837.19.10 (3) Double cyanide of potassium and sodium 2837.19.20 (4) Ammonium sulphocyanide 2837.20.10 (5) Potassium ferricyanide 2837.20.20 (6) Potassium ferrocyanide 2837.20.30 (7) Sodium ferrocyanide 2837.20.40 (8) Sodium nitrophruside 2837.20.50 (9) Other comlex cyanides 2837.20.90 44 Fulminates, cyanates and thiocyanates (1) Fulminates 2838.00.10 (2) Cyanates 2838.00.20 (3) Thiocyanates 2838.00.30 45 Borates, peroxoborates (1) Disodium tetraborate, anhydrous 2840.11.00 (2) Other disodium tetraborate 2840.19.00 (3) Magnesium borates 2840.20.10 (4) Peroxoborates 2840.30.00 46 Sodium dichromate 2841.30.00 47 Potassium dichromate 2841.50.90 48 Radioactive chemical elements (1) Natural uranium and its compounds 2844.10.00 (2) Uranium enriched in U235 and its compounds: Plutonium and its compounds 2844.20.00 (3) Uranium depleted in U235 and its compounds; Thorium and its compounds 2844.30.00 (4) Radioactive elements other than those of subheading 2844.10, 2844.20 or 2844.30 2844.40.00 49 Sotopes and compounds (1) Heavy water (deuterium oxide) 2845.10.00 (2) Nuclear fuels not elsewhere included or specified 2845.90.10 50 Compounds, inorganic or organic of rare earth metals (1) Cerium oxides 2846.10.10 (2) Other cerium compounds 2846.10.90 (3) Rare earth oxides not elsewhere included or specified 2846.90.10 (4) Rare earth fluorides not elsewhere included or specified 2846.90.20 (5) Rare earth chlorides not elsewhere included or specified 2846.90.30 (6) Others 2846.90.90 51 Phosphides, whether or not chemically defined (1) of copper 2848.00.10 (2) of Zinc 2848.00.20 (3) Other 2848.00.90 52 Calcium carbides 2849.10.00 53 Ethylene, Propylene (1) Ethylene 2901.21.00 (2) Propylene. 2901.22.00 54 Cyclic Hydrocarbons (1) Cyclohexane 2902.11.00 (2) Benzenes 2902.20.00 (3) Tolune 2902.30.00 (4) o-xylene 2902.41.00 (5) m-xylene 2902.42.00 (6) p-xylene 2902.43.00 (7) mixed xylene Isomers 2902.44.00 (8) Styrene 2902.50.00 (9) Ethyle Benzene 2902.60.00 (10) Cumene 2902.70.00 (11) Dipentene 2902.90.10 (12) Dephenyl methane 2902.90.20 (13) Dodecyclic benzenes ( excluding mixed alkylarenes) 2902.90.30 (14) Naphthalene 2902.90.40 (15) Isobutyl benzene 2902.90.50 55 Halogenated derivatives of Hydrocarbons (1) Chloromethane (methyl chloride) 2903.11.10 (2) Chloromethane (ethyl chloride) 2903.11.20 (3) Dichloromethane (methylene chloride) 2903.12.00 (4) Chloroform (trichloromethane) 2903.13.00 (5) Carbon tetrachloride (CC14-Tetrachloromethane) 2903.14.00 (6) 1,2-Dichloroephane (ethylene dichloride) 2903.15.00 (7) Tetrachloroethane 2903.19.10 (8) Trichloroethane 2903.19.20 (9) Vinyl chloride (Chloroethylene) 2903.21.00 (10) Trichloroethylene 2903.22.00 (11) Tetrachloroethylene (Perchloroethylene) 2903.23.00 (12) Flourinated derivatives of acyclic hydrocarbons 2903.30.10 (13) Brominated derivatives of acyclic hydrocarbons 2903.30.20 (14) Iodinated derivatives of acyclic hydrocarbons 2903.30.30 (15) Trichlorofluoromethane 2903.41.00 (16) Dichlorodifluoromethane 2903.42.00 (17) Trichlorofluoroethane 2903.43.00 (18) 1, 2 Dichlorotetrafluoroethane 2903.44.10 (19) Chloropentafluoroethane 2903.44.20 (20) Chlorotrifluoro-methane 2903.45.11 56 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons (1) Benzene sulphonic acid 2904.10.10 (2) 1, 5 Naphthalene disulphonic acid (Armstrong’s Acid) 2904.10.20 (3) Napthalene sulphonic acid 2904.10.30 (4) Vinyl sulphone 2904.10.40 (5) Nitrobenzene 2904.20.10 (6) Meta dintrobenzene 2904.20.20 (7) Meta nitrotoluene 2904.20.30 (8) Ortho nitrotoluene 2904.20.40 (9) paranitrotoluene 2904.20.50 (10) Dinitrotoluene 2904.20.60 (11) 2, 5 Dichloronitrobenzene 2904.90.10 (12) Dinitrochlorobenzene 2904.90.20 (13) Meta nitrochlorobenzene 2904.90.30 (14) Ortho nitrochlorobenzene 2904.90.40 (15) Para nitrochlorobenzene 2904.90.50 (16) 2-nitro-chlorotoluene 2904.90.60 (17) Sodium meta nitrobenzene sulphonate 2904.90.70 57 Methanol 2905.11.00 58 DI-Ethylene Glycol, Mono-Ethylene Glycol 2905.31.00 59 Cyclic alcohols (1) Menthol 2906.11.00 (2) Cyclohexanol methyl-cyclohereanols and dimethylcy clohexanols 2906.12.00 (3) Sterols and inositols (a) Cholesterol 2906.13.10 (b) Other 2906.13.90 (4) Terpineols 2906.14.00 (5) Borneol 2906.19.10 (6) Benzyl alcohol 2906.21.00 (7) Clinnamic alcohol 2906.29.10 (8) Phenylethyl alcohol 2906.29.20 60 Halogenated, sulphonated, nitrated or nitrosated derivatives of Phenols and Phenol alcohols (1) Derivatives containing only halogen substituents and their salts 2908.10.00 (2) Phenol sulphonic acids, Naphthol sulphonic acids 2908.20.10 (3) G acid (2-naphthol-6) 8 disulphonic acid 2908.20.21 (4) Salts of G acid 2908.20.22 (5) Beta naphthol sulphonic acids 2908.20.23 (6) Nevile-winther acid (1-naphthol 4 sulphonic acid) 2908.20.24 (7) Schaeffer acid (2-Naphthol-6- sulphonic acid) 2908.20.25 (8) R acid (2-Naphthol 3, 6 disulphonic acid) and its disodium salt and salt of R acid 2908.20.26 (9) Chromotropic acid (1, 8-dihydroxynaphthalene 3,6-disulfonic acid) 2908.20.27 (10) Para nitrophenol 2908.90.10 (11) Musk xylol 2908.90.20 61 Ethers, ether-alcohols, ether-phenols etc. 2909 (1) Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives (a) Diethyl ether 2909.11.00 (b) Other 2909.19.00 (2) Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 2909.20.00 (3) 4-chloro-2 nitro anisole 2909.30.11 (4) Ortho nitro anisole 2909.30.12 (5) Diphenyl oxide 2909.30.20 (6) Musk ambrette 2909.30.30 (7) 2, 2-Oxyduethonol (diethylene glycol digol) 2909.41.00 (8) Monomethyl ethers of ethylene glycol or of diethylene glycol 2909.42.00 (9) Monobutyl ethers of ethylene glycol or of diethylene glycol 2909.43.00 (10) Other monoalkylethers of ethylene glycol or of diethylene glycol 2909.44.00 (11) Ether phenols, ether alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives (a) Guaiacol 2909.50.10 (b) Isoeugenol 2909.50.20 (c) Guaiacol sulphonate 2909.50.30 (d) Others 2909.50.90 (12) Alcohol peroxides, ether peroxides, ketone peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives 2909.60.00 62 Expoxides, epoxyalcohols, epoxyethers. (1) Methyloxirane (propylene oxide) 2910.20.00 (2) 1-chlora-2, 3,-epoxypropane ( epychorohydrin) 2910.30.00 (3) Others 2910.90.00 63 Ethylene Oxide 2910.10.00 64 Acetals and hemiacetals (1) Acetals and hemiacetals whether or not with other oxygen function 2911.00.10 (2) Others 2911.00.90 65 Aldehydes whether or not with other oxygen function (1) Methanal (formaldehyde) 2912.11.00 (2) Ethanal (acetaldehyde) 2912.12.00 (3) Butanal (butyraldehyde normal isomer) 2912.13.00 (4) Crotonaldehyde 2912.19.10 (5) Heptaldehydes (heptanal) 2912.19.20 (6) Glyoxal 2912.19.30 (7) Benzaldehyde 2912.21.00 (8) Cinnamicaldeyde 2912.29.10 (9) Phenyl acetaldeyde 2912.29.20 (10) Aldehyde-alcohols 2912.30.00 (11) Vanillin (4-hydroxy-3-methoxy-benzaldehyde) 2912.41.00 (12) Ethylvanillin (3-ethoxy-4-hydroxybenzal dehyde) 2912.42.00 (13) Anisicaldehyde (anisaldehyde) 2912.49.10 (14) Heliotropin (piperonyl aldehyde) 2912.49.20 (15) Thiacetazone 2912.49.30 (16) 3,4,5-trimethoxy-benzaldehyde 2912.49.40 (17) Cyclipolymers of aldehydes 2912.50.00 (18) Paraformaldehyde 2912.60.00 66 Halogenated, sulphonated, nitrated derivatives of phenols alcohols. (1) Ortho-chloro-benzaldehyde 2913.00.10 (2) Other 2913.00.90 67 Saturated acyclic monocarboxylic acids. (1) Formic acid, its salts and esters (a) formic acid 2915.11.00 (b) Sodium formate 2915.12.10 (c) Others 2915.12.90 (d) Esters of formic acid 2915.13.00 (2) Acetic acid, its salts and esters (a) acetic acid 2915.21.00 (b) sodium acetate 2915.22.00 (c) cobalt acetate 2915.23.00 (d) calcium acetate 2915.29.10 (e) maganesium acetate 2915.29.20 (f) manganeese acetate 2915.29.30 (g) ethyl acetate 2915.31.00 (h) vinyl acetate 2915.32.00 (i) n-Butyl acetate 2915.33.30 (j) isobutyl acetate 2915.34.00 (k) 2-Ethoxy ethyl acetate 2915.35.00 (l) benzyl acetate 2915.39.10 (m) bormyl acetate and Iso bormyl acetate 2915.39.20 (n) linalyl acetate 2915.39.30 (o) methyl acetate 2915.39.40 (p) phenyle propyl acetate 2915.39.50 (q) ter pinyl acetate 2915.39.60 (3) Monochloroacetic acid, their salts and esters 2915.40.10 (4) Dichloroacetic acid, their salts and esters 2915.40.20 (5) Trichloroacetic acid, their salts and esters 2915.40.30 (6) Propionic acid, its salts and esterskG 2915.50.00 (7) Butanoic acid, their salts and esters 2915.60.10 (8) Pentanoic acids, their salts and esters 2915.60.20 (9) Palmitic acid 2915.70.10 (10) Stearic acid 2915.70.20 (11) Glycerol monostearate 2915.70.30 (12) H.C.O Fatty acid (including 12-Hydroxy stearic acid) 2915.70.40 (13) D.C.O Fatty acid 2915.70.50 (14) Acetyl chloride 2915.90.10 (15) Octoic acid (caprylic acid) 2915.90.20 (16) Hexoic acid (caproic acid) 2915.90.30 68 Unsaturated acyclic monocarboxylic acids. (1) acrylylic acid and its salts 2916.11.00 (2) butyl acrylate 2916.12.00 (3) methacrylic acid 2916.13.10 (4) salts of methacrylic acid 2916.14.00 (5) oleic acid 2916.15.10 (6) undecylanic acid 2916.19.10 (7) bismuth compounds of unsaturated acyclic monoacids 2916.19.20 (8) potassium compounds of unsaturated acyclic monoacids 2916.19.30 (9) sodium compounds of unsaturated acyclic monoacids 2916.19.40 (10) esters of unsaturated acyclic monoacids not elsewhere specified 2916.19.50 (11) sorbic acid 2916.19.60 (12) cyclanic, cyclenic or cycloterpenic monocarboxylic acid, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2916.20.00 (13) benzoic acid 2916.31.10 (14) benzyl acetate 2916.31.20 (15) methyl benzoate 2916.31.30 (16) sodium benzoate 2916.31.40 (17) benzocaine (ethylpara-amino benzoate) 2916.31.50 (18) orthochloro benzoic acid 2916.31.60 (19) benzoyl peroxide and benzoyl chloride 2916.32.00 (20) phenylacetic acids and its salts 2916.34.00 (21) esters of phenylacetic acid 2916.35.00 (22) cinnamic acid 2916.39.10 (23) bismuth compounds of aromatic monoacids 2916.39.20 (24) potassium compounds of aromatic acids 2916.39.30 (25) sodium compounds of aromatic monoacids 2916.39.40 (26) esters of aromatic monoacids not elsewhere specified 2916.39.50 69 Polycarboxylic acids 2917 70 Carboxylic acids 2918 71 Phosphoric ester and their salts 2919 72 Esters of other inorganic acids 2920 73 Amine-function compounds 2921 74 Oxygen - function amino-compounds. 2922 75 Quaternary ammonium salts and hydroxides. 2923 76 Carboxyamide-function compounds. 2924 77 Carboxyamide-function compounds including saccharin and its salts. 2925 78 Nitrile-function compounds. 2926 79 Diazo-, Azo- or azoxy-compounds. 2927 80 Organic derivatives of hydrazine or of hydroxylamine. 2928 81 Organo-sulphur compounds. 2930 82 Ethylene Diamine Tetra Acetic Acid. 83 Heterocyclic compounds with oxygen heteroatom(s) only. 2932 84 Heterocyclic compounds with nitrogen heteroatom(s) only. 2933 85 Nucleic acids and their salts. 2934 86 Sulphonamides. 2935 87 Glycosides, natural or reproduced by synthesis and their salts. 2938 88 Vegetable alkaloids,natural or reproduced by synthesis and their salts 2939 89 Tanning extracts of vegetable origin. 3201 90 Synthetic organic tanning substances. 3202 91 Colouring matter of vegetable or animal origin. 3203 92 Synthetic organic colouring matter. 3204 93 Colour lakes. 3205 94 Glass frit and other glass. 3207.40.00 95 Other 96 Prepared driers. 3211.00.00 97 Casein, Caseinates. 3501 98 Enzymes, Prepared enzymes. 3507 99 Artificial graphite. 3801 100 Activated carbon. 3802 101 Residual lyes from mfg. Of wood pulp. 3804 102 Rosin and resin acids and derivatives. 3806 103 Wood tar, wood tar oils. 3807 104 Finishing agents, fixing of dye-stuffs. 3809 105 106 Prepared rubber accelerators. Reducers and blanket wash/roller wash. 3812 107 Reaction initiators, reaction accelerators. 3815 108 Mixed alkylbenzenes. 3817 109 Chemical elements doped. 3818 110 Industrial monocarboxylic fatty acids. 3823 111 Retarders. 3824 112 LLDPE/LDPE 3901.10.10 113 HDPE 3901.10.90 114 115 Polymers of propylene. PVC 3904 3902 116 Acrylic polymers. 3906 117 Polyacetals. 3907 118 Polythene chips 3907.60.90 119 Polyamides. 3908 120 Amino-resins, polyphenylene oxide. 3909 121 Silicons. 3910 122 Petroleum resins. 3911 123 Cellulose and its chemical derivatives. 3912 124 Natural polymers. 3913 125 Ion-exchangers based on polymers. 3914 126 Self-adhesive plates, sheets, film, strip of plastics. 3919 127 Flexible plain films. 3920 128 Articles for conveyance or packing of goods of plastics. 3923 129 Raw Rubber, latex, dry ribbed sheet of all RMA grade, treelace, earth scrap, amoniated latex, preserved latex, latex concentrate, centrifugual latex, dry creep rubber, dry block rubber, crumb rubber and skimmed rubber 4001 130 Synthetic rubber and factice derived from oils. 4002 131 Reclaimed rubber. 4003 132 Compounded rubber, unvulcanised. 4005 133 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp 4701,4702, 4703 134 Cartons, Boxes. 4819 135 Paper printed labels, paperboard printed labels. 4821 136 Paper self-adhesive tape. 4823.12.00 137 Partially oriented yarn, polyester texturised yarn. 5402.33.00 138 Polyester Staple Fibre & Polyester Staple Fibre Fill. 5503.20.00 139 Polyester Staple Fibre waste. 5505.10 140 Sacks and bags, of a kind used for packing of goods. 6305.10 141 Carboys, bottles, jars, phials of glass. 7010 142 Stoppers, caps and lids. 7010.20.00 143 Any other industrial input as notified by Government FOURTH SCHEDULE Goods which are outside VAT under sub-section (1) of section 6 Sl. No. Sub-entry Description of Goods 1 Petroleum Products: (i) Aviation Turbine fuel (ii) High Speed Diesel Oil (iii) Motor Spirit (including light diesel oil but excluding petrol, naphtha, aviation turbine fuel and high speed diesel oil) (iv) Petrol other than naphtha 2 Foreign Liquor: (i) Beer and wine (ii) Other than Beer and Wine 3 Ganja and Opium