Amendment status not verified — confirm the current text below against the official source.
Air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour 8 Anti-bed sore made of PVC, rubber or other materials 9 Apparatus for making coffee under pressure, commonly known as espresso 1 Enhanced the rate of Tax vide Notification dated 04-05-2011 (w.e.f. 04-05-2011). 94 SI No. Description 10 Arms, ammunitions and explosive of all kinds including (i) rifles, revolvers, pistols and bayonets, truncheons and ammunition used therewith (ii) Hand grenades; (iii) Air guns, air rifles and pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like 11 Articles and other goods of aluminum, brass, bronze, copper, cadmium, lead and zinc other than specified in any other Schedule. 12 Articles made of horn, coconut shell, straw, bamboo, cane and other woods other than those specifically included in any other entry in this schedule 13 Deleted 14 Asbestos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule 15 Asphaltic roofing 16 Articles, equipments for gymnastics and health fatness equipments 17 Baby and adult diapers 18 Deleted 19 Bakery products including biscuits of all varieties, cakes, pastries, pizza-breads, other than those specified in any other Schedule 20 Baking powder, bread improver, cake gel, vinegar, wheat gluten and edible gelatin used for confectionery and ice creams 21 Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods 22 Beds, pillows and quilts made of cotton or silk cotton, Bedsheets, Pillow cover and other made ups.1 23 Binoculars, opera glasses, other optical telescope, astronomical instruments, microscopes, binocular microscope, magnifying glasses, diffraction apparatus and mounting including theodolite, survey 1 Inserted vide Notification dated 04-05-2011 (w.e.f. 04-05-2011). 95 SI No. Description instruments and optical lenses other than lenses for spectacles 24 Blasting gun powder and other mechanical explosives 25 Bleaching powder of all varieties and descriptions 26 Boards such as planner boards, graph boards, writing cum projecting boards, white mark ceramic steel dry wipe boards 27 Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like, and parts and accessories thereof. 28 Deleted 29 Cables of all types, other than those specifically included in this Schedule or in any other Schedule 30 Cement including white cement and their substitutes and cement concrete mixture 31 Chinaware, porcelain ware and stoneware articles 32 Cigar cases and cigarette cases, pipe holders, tobacco pipes, cigarette filter and hookah 33 Cinematographic equipments including video cameras, projectors, over-head projectors, enlargers, plates and cloth required for use therewith, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, arc or cinema carbons, cinema slides, paper, paper boards required for use therewith ? 34 Citronella oil 35 Clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, pokers, office files of all kinds, paper cutter, black board, black board dusters 36 Deleted 37 Coconut products (other than sweets and confectionery and those specifically included under any other item in this Schedule) 38 Coffee powder including French coffee and coffee drink 96 SI No. Description 39 Collapsible gates, rolling shutters whether operated manually, mechanically or electrically and their parts and grills made of iron and steels 40 Computer cleaning kit 41 Conduit pipe and its fittings 42 Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi and frozen confectionery, frozen desert, chewing gum, bubble gum and the like 43 Cooked food including beverages other than liquor, served in, or supplied from any- (a) hotel, (b) restaurant, (c) refreshment room, (d) club or (e) eating house 44 Cooking gas other than those specified elsewhere 45 Cosmetics and toilet articles that is to say, - Talcum powder, prickly heat powder, similar medicated body powder, shampoo of all varieties and forms, hair and body cleaning powder of all kinds, sandal wood oil, ramachom oil, cinnamon oil, perfumes, scents, snow and cream, eau de cologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturizers, make-up articles (not including talcum powder), complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishes and varnishes, polish removers, eye liners, eye lashes and body deodorants 46 Cushion, mattress, pillows, seat cover and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam 47 Chemicals including Caustic Soda, Caustic Potash, Soda ash, bleaching powder, Sodium bi-carbonate, Sodium hydrosulphite, Sulphate of alumina, Sodium nitrate, Sodium acetate, Sodium Sulphate, acid Slurry, trisodium phosphate, Sodiumtripoly phosphate, Sodium Silicate, Sodium metasilicate, Carboxy methylcelluiose, Sodium Sulphide, acetic acid, Sodium bi-Sulphite, oxalic acid, Sodium thio-Sulphate, Sodium Sulphate, Sodium alginate, benzene, critic acid, diethylene glycol, Sodium nitrite, hydrogen peroxide, accetal dehyde, Pentaenythate, Sodium formate, chemical components and mixtures 97 SI No. Description and all other chemicals not specified elsewhere in this Schedule or in any other Schedule 48 C.P. accessories 49 Deccan hemp products other than deccan hemp fibre 50 Detergents whether cake, liquid or powder, toilet soap, washing soap, laundry brighteners, abir, blue, stain busters, stain removers and all kinds of cleaning powder and liquids 51 Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient 52 Diesel locomotive and parts and accessories thereof 53 Doors, windows, ventilators, partitions, stands, ladders, etc. made of any materials 54 Dry fruits, nuts and kernel such as almond, pistha, dry grapes, figs, apricots, walnut, cashew kernel other than those specified elsewhere in this Schedule 55 Duplicating machines , photo copying machines, reprographic copiers including roneo machines, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith 56 Dehydrated vegetables and vegetable, mushrooms, Processed vegetables 57 Electric motors, spare parts and accessories 58 Electrical domestic and commercial appliances including - food processors like mixer, grinder, ovens, frying pans, roti-maker, rice cooker, deep fat frier, curd maker, hot food cabinet, water heater including immersion heater, electric kettle, electric knife, cooking ranges, washing machine, dish washer, electric iron, electric hair drier, electric hair remover, shavers, electric time switches, mechanical timers, vacuum cleaner, water purifier, drier, coffee roasting appliances, floor polishers, massage apparatus, sharpeners, bending 98 SI No. Description machines other than those specifically included under any other entry in this Schedule or in any other Schedule 59 Electrical goods of all kinds used in the generation, transmission, distribution or in the connection with the consumption of electricity, including all kinds of transformers, inverters, voltage stabilizers, wires and cables, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, penal boards, distribution boards, electrical relays, single phasing preventers, wooden plugs, lighting arresters, electrical earthenware and porcelainware, circuit breakers, starters, chokes, power supply indicators, winding wires and strips, jointing materials, heating elements, general lighting system(GLS) lamps, bulbs, tubs, light fittings, chandeliers and their shades, fans, air circulators, protectors, stands, fixtures, fittings, bettens, brackets, sound or visual signaling apparatus such as bells, sirens, indicator penal, burglar or fire alarms other than those specifically included under any other entry in this Schedule or in any other Schedule. 60 Electronic goods (i) electronic systems, instruments, apparatus and appliance including television, audio & video cassette tape recorder, compact disc writer, audio & video cassettes, audio & video magnetic tapes, video cassette players, automaticteller machines, music systems, amplifier, graphic equalizer, synthesizer, tuner, tape deck, record player, record changer, compact disc player, speaker, sales register; (ii) components, spare parts and accessories thereof including cathode ray tube, electronic wires, sleeves, castings, cappings, cables, switches, plugs, holders, jacks, connectors, chokes, starters, relays, fuses, head cleaners and lubricants of all kinds other than those specifically included in any other entry in this Schedule or in any other Schedule 61 Electroplated nickel, chromium silver or german silver goods 62 Empty gas cylinders 63 Fax machines and their parts and accessories 99 SI No. Description 64 Fibreglass sheets and articles made of fibreglass other than those specifically included in this Schedule or in any other Schedule 65 Fire fighting equipments and devices 66 Fire works including coloured matches 67 Floor and wall tiles of all varieties (i) Ceramic tiles, glazed floor, roofing and wall tiles; (ii) Cuddappah stone slabs; (iii) (a) Granite blocks (rough or raw); (b) Polished granite slabs, including tomb stones, monument slab and head stone; (iv) Black stone, kota stone or any other natural stone, (v) Marbles, that is to say,-(a) Marble boulders or lumps, (b) Marble slabs (c) Marble chips (d) Marble dusts (e) Marble floor tiles and wall tiles (f) Other articles made of marbles (vi) Mosaic tiles, chips and powder 68 Floor coverings, that is to say, (i) carpets, durries, druggets, kalins, galichas, carpetry and rugs whether tuffed, piled or otherwise whether made from cotton, silk, synthetic or other fibres, whether machine made, handmade or made on handlooms but excluding jute carpets, coir carpets or mattings, handmade or handloom made woven durries and jamakkalams; (ii) Laminated, impregnated or coated matting materials such as linoleum including PVC(vinyl) materials 69 Foam rubber products, plastic form products, or other synthetic foam products of every description including; (i) sheets; (ii) cushions (iii) pillows and (iv) mattresses 70 Food - (i) Ready to serve foods and food preparations including instant foods, chatnis, sauces, marmalades, sweets and sweet meats, confectionery, chocolates, toffees and savories like chips and popcorn; (ii) Sweets made of groundnuts, gingilly, (iii) Semi-cooked or semi-processed food stuffs like coconut milk, coconut milk powder, food mixes, noodle, vermicelli and macaroni including spaghetti and cornflakes, vegetative and animal preparation sold in sealed container; (iv) Food colours, essences of all kinds and powders or tablets used for making food preparation; 71 Footwear of all kinds excluding moulded plastic footwear, hawai 100 SI No. Description chappals and straps 72 Fruit oils like - (i) grape oil, orange oil, lemon oil, lime oil, carrot oil etc (ii) Leaves oil such as mint oil, curry leaf oil etc. 73 Fruits sold in preserved form 74 Fur, skins with fur, and articles made of fur, skin and leather 75 Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel 76 Furniture made from any material whether sold in assembled or unassembled form and ready to assemble, and parts thereof. Explanation: - Slotted angles, gussets, plates, panels and strips which when assembled form furniture or equipments, shall be deemed to be furniture or office equipments as the case may be, for the purpose of this item. 77 Garden and beach umbrellas and parts thereof 78 Garnet sand 79 Gas cylinders, gas stove, burners and other accessories thereof 80 Gases, liquefied or not, other than those specifically mentioned in this Schedule or in any other Schedule 81 Glass and glassware other than those specified elsewhere in this Schedule or in any other Schedule 82 Glycerin 83 Hair - (i) Human hair, (ii) Wigs 84 Deleted 85 Handlooms Machinery and parts and accessories thereof 86 Helmets 101 SI No. Description 87 Hollow polyester fibre 88 [Deleted]1 89 Instant tea and instant coffee 90 Insulated flexible air ducts made of PVC or other materials 91 Internal combustion engine, marine engine, diesel engine, oil engine, generators, their spare parts, other than those specifically mentioned in this Schedule 92 Ivory, rosewood and sandalwood articles 93 Jute-cum-polypropylene coverings 94 Key chains and key holders 95 Kitchenware including crockery, cutlery, non-stick wares, heat resistant cookware, cook and serve ware to keep food warm, casseroles, pressure stoves, gas stoves, ovens (Deleted)1 and similar home appliances not coming under any other entry in this Schedule or in any other Schedule 96 Laboratory reagents, disinfectants 97 Laminated board of sheet of all varieties and description including expanded polystyrene of all kinds of mica, sunmica, formica, decolam, copper-clad board or sheet 98 Leather goods 99 Lifts, elevators, hoists, whether operated by electricity, hydraulic power, mechanical power or steam 100 Light roofing sheets (obtained by immersing paper mat in bitumen) 101 Lighters of all kinds including spark lighters 1 Deleted the item water filter vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and shifted in Sl. No.187 of schedule II(b). 102 SI No. Description 102 [Deleted]1 Liquified Petroleum Gas other than for domestic use2 103 Locks, padlocks and keys (all kinds) 104 Low sulphur heavy stock (LSHS) 105 Lubricants 106 (i) Machinery of all kinds (other than those specifically mentioned in this Schedule) worked by (i) electrically (ii) Nuclear power (iii) Hydro-dynamic and steam power (iv) Diesel or petrol (v) Furnace oil (vi)Kerosene (vii) Coal including coke and charcoal (viii) Any other form of fuel or power (including human or animal labour) (ix) Parts and accessories of machineries and tools used with the machineries mentioned in sub-items (i) and (iii) above (x) All kinds of 'Bearings'. (xi) Handloom machinery and parts & accessories thereof.3 107 Maize products that is to say - liquid glucose, dextrose, monohydrate, malto dextrine, glucose „D‟, maize gluten, maize oil, hydrol corn steep liquor 108 Measuring devices such as (i) vernier caliper, screw gauge, depth gauge, coating thickness gauge, dial indicator, outside micro meter, mitutoya cylinder gauge, precision thread rink guage, precision ply gauge, colour comparator, water meters, gas meters, industrial thermometers, parts and accessories thereof; (ii) weighing machines of all kinds including platform scales, weigh bridges, counter scales, spring balances, weighing scales and balances, parts and accessories of such machines and weights used therewith (iii) dipping measures, metric pouring measures, conical measures, cylindrical measures (iv) meter scales, measuring tapes, steel yards and survey chains 109 Sea food, egg, fruits and vegetables preserved and sold in airtight containers 110 Mercury 1 Deleted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and the item Liquified Petroleum Gas for domestic use and shifted in schedule II (a) at Sl. No. 35 2 Inserted the words 'other than for domestic use' vide Notification dated 09-10-2007 (w. e. f. 17-07- 2007) 3 Inserted the items at (x) and (xi) vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) 103 SI No. Description 111 Menthol 112 Metallic products other than those specified elsewhere in this Schedule or in any other Schedule 113 Micro cellular rubber 114 Milk products including condensed milk, ghee, panner, cheese including cottage cheese1, butter, butter oil, ice creams, margarine, whether or not bottled, canned or packed1 115 Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof 116 Motor coolant, solvent oil and transformer oil 117 Motor vehicle, chassis of motor vehicles, motorcycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engine, trailers, motor bodies built on chassis of motor vehicles and bodies build on motor vessels, components, spare parts and accessories thereof 118 Motor, operated electrically or otherwise, and pump operated with or without motor, including spare parts, components and accessories of such motor and pump 119 Musical instruments, electrical and electronic 120 Deleted 121 Maize starch, maize gem 122 Naphtha 123 Natural & synthetic essential oils not elsewhere specified in this Schedule or in any other Schedule 124 Non-alcoholic beverages and their powders, concentrates and tablets including (i) aerated water, soda water, mineral water, water sold in sealed containers or pouches, (ii) soft drinks, (iii) health drinks of all 1 Inserted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) 104 SI No. Description varieties, (iv) other non-alcoholic beverages; not falling under any other entry in this Schedule or in any other Schedule 125 Office machines, equipments and apparatuses including franking, address-printing, tabulating, cash registering, cheque writing, accounting, statistical, indexing, punching machines, stapler machines, card punching and paper shredding machines and apparatuses; paper pins, pen stands, pencil lead, permanent makers, refill leads, stamp racks, stapler pins, rulers of all kinds, gulli pins and pin studs 126 Optical goods, that is to say - sun glasses, goggles and frames including attachment, parts and accessories thereof 127 Pyrogenic metal powders 128 Paints, lacquers, polishes and enamels not otherwise specified in this Schedule, including powder paints, stiffpaste paints and liquid paints; (ii) Colours (iii) Pigments, including water pigments and leather finishes; (iv) Dry distempers including cement based water-paints, oil-bound distempers, plastic emulsion paints; (v) Varnishes, french polish, bituminous and coaltar blacks; (vi) Cellulose lacquers, nitro cellulose lacquers, clear and pigments and nitro-cellulose ancillaries in liquid, semi-solid or pasty forms; (vii) Turpentine oil, bale-oil, white oil (viii) Diluents and thinners including natural and synthetic drying and semi-drying oils such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, parilla oil, whate oil and tung oil; (ix) Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings, non-refractory surfacing preparations for facades, indoor walls, false ceiling or the like; (x) Primers of all kinds (xi) All other materials used in painting and varnishing such as paint brushes, paint removers and stainers of all kinds and the like ? 129 Pan masala, pan chutney, scented supari and the like 130 Paper envelopes whether printed or not, pulp moulded products such as eggs tray and other paper products, Pens of all kinds including refills.1