Amendment status not verified — confirm the current text below against the official source.
FAO SCHEDULE -II (a) List of goods taxable at the rate of 5%1 SI No. Description 1 Agricultural implements not operated manually or not driven by animal 2 All equipments for communication such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P. A.B.X) etc. 3 All intangible goods like copyright, patent, rep license etc. 4 All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles. 5 All types of yarn other than cotton and silk yarn in hank and sewing thread. 6 All utensils including pressure cooker / pans except utensils made of precious metals. 7 Arecanut powder and betel nut 8 i) Acids ii) Alfa Olefin Sulphonate 9 Aluminium Conductor Steel Reinforced (ACSR) 10 Aluminium, aluminium alloys, their products (including extensions) not elsewhere mentioned in the Schedule or in any other Schedule. 11 Imitation jewellery 1 Enhanced the rate of Tax vide Notification dated 04-05-2011 (w.e.f 04-05-2011). schedule II(b). 86 SI No. Description 12 i) Artificial silk yarn, Polyster fibre yarn and staple fibre yarn ii) Animal hair 13 i) Album ii) All processed fruits, vegetables etc. including fruits jams, jelly, pickles, fruits squash, paste, fruit drinks, fruit concentrate, fruits syrup, fruit cordial and fruit juice (whether in sealed container or otherwise). 14 Bamboo 15 [Deleted]1 16 Beedi leaves 17 Beltings 18 i) Bicycles, tricycles, cycle rickshaws & parts, tyres and tubes thereof ii) Non mechanised boats used by fisherman for fishing. 19 i) Bitumen ii) Biomass Briquettes 20 Bone meal 21 [Deleted] 2 22 i) Bulk drugs ii) Buckets made of iron and steel, aluminum, plastic or other materials (except precious materials) 23 Bagasse 24 Basic Chromium Sulphate, Sodium bi-Chromate bleach liquid