(ii) Explosives, pyrotechnic products, pyropheric alloys, certain combustible preparations excluding safety matches.

(ii) Photographic enlargers, flash light apparatus, photographic lenses, photo blocks, photo albums, stamp albums, photo mounts, studio backgrounds including lighting control reflectors, tri-reflectors,modifiers, backgrounds, curtains, studio lights and parts and accessories thereof.

(iii) Photo films, rolls and plates.

(iv) Photographic goods including photographic chemicals and photographic papers.

(v) Cinematographic equipments including video cameras, projectors, over-head projectors, enlargers, plates thereof, sound-recording and reproducing equipments and parts and accessories thereof, cinematographic lenses, exposed films, filmstrips, arc or cinema carbons and cinema slides.

(ii) Ready-mix concrete, cement concrete mixture,pre-stressed concrete poles and structures, additives for cements, mortars or concretes, articles of cement and concrete, pre-fabricated components of building and other structures.

(iii) Water proofing chemicals, compounds and sheets.

(iv) Weather proofing compounds and such other articles.

(ii) Ice-candy, ice-cake, ice cream, ice-jelly, frozen dessert, kulfi, Ice cream cone.

(iii) Chocolates and other food preparations containing cocoa.

(iv) Branded bakery products including all varieties of cookies, pastries, patties, biscuits, cake sold under brand name registered or applied for under the Trade Marks Act, 1999.

(v) Pizza, burgers, hamburgers, sandwich, hot dog, nuggets.

(vi) Beverages including coffee drinks hot and cold, instant coffee, espresso coffee, ice tea, milk shakes, thick shakes, ice-cream shakes, packed flavoured milk, packed fruit drink, packed fruit juice (excluding beverages specifically mentioned in any other Schedule).

(vii) Corn flakes, wheat flakes, kurkure, popcorn and such articles.

(viii) Chips when sold under brand name registered or applied for under Trade Mark Act, 1999.

(ix) Branded confectionery including toffee, chocolate, chewing gum, bubble gum and the frozen confectionery, sugar candy having less than 90% sugar contents and likewise sold under brand name registered or applied for under the Trade Marks Act, 1999.

(x) Oat meal, custard powder, concentrate of drinks and food, baking powder, milk food for babies, ice cream powder, instant soups, noodles , pastas, vada mix, dosa mix, Idli mix, gulab jamun mix, Ice cream mix and softy mix, manchurian mix, jaljeera mix, chocolate sauce and other chinese eatable mix and tinned or packed ready to eat items.

(xi) Cocoa paste and cocoa powder.

(xii) Vinegar of all types.

(xiii) Margarine, table margarine, vegetable bakery margarine, mayonnaise, salad dressing, bread improver, cake gel, edible gelatin, fruit oils likegrape oil, orange oil, lemon oil, lime oil, carrot oil, leaves oil such as mint oil, curry leaf oil.

(xiv) Tomato puree, ketchup, sauces in all forms and varieties, fruit jam, jelly.

(xv) Health drinks of all varieties and other nonalcoholic beverages not falling under any entry in any other Schedule.

(xvi) Food supplements, appetizers in liquid, pill or powder forms, whether prepared according to pharmacopeia standards or otherwise.

(xvii)omitted w.e.f.14-07-2014.

(xviii) All types of baby food supplements.

(xix) Soya milk.

(ii) Toilet paper and Toilet tissue paper.

(iii) All types of floor cleaner and toilet cleaner including-antiseptic/ germicidal/ disinfectant floor cleaner and toilet cleaner.

(ii) Locks of all types and varieties, furniture locks, gate locks, shutter locks, padlocks, safety locks and keys.

(iii) Hydraulic door closers.

(iv) Fiber glass sheets, fiber glass articles and fiber glass tape.

(v) Glass, glass sheets, mirror, articles made of glass, glass paving blocks, glass slabs, glass bricks, glass cubes, glass tiles, safety glass reflecting or not, toughened glass, laminated glass and multiple walled insulating units of glass (excluding item specifically mentioned in any other Schedule).

(vi) Ceramic tiles.

(vii) Articles of asbestos-cement and cellulose fibre cement excluding articles mentioned in any other Schedule.

(viii) Gypsum board and other false ceiling material.

(ix) Articles made of stone including stone frame and articles of artificial stone.

(x) Equipments for scaffolding, shuttering or pitpropping.

(ii) Lamination machine and spiral binding machine.

(iii) Bar coding machine.

(iv) Bio-metric machine, EPBX system, time punching machine and electrical paper cutting machine.

(v) Equipments and apparatus including franking, address-printing, tabulating, sales register machine, cash register machine, cheque or draft writing machine, accounting machine, statistical machine, indexing machine, card punching machine, paper shredding machines and fax machine.

(ii) Electric fan, fresh air fan, exhausts fan, cabin fan, table fan, pedestal fan, railway carriage fan and air circulators.

(iii) Electrical domestic appliances like mixtures, grinders, juicers, blenders, food processors, mathani, toasters, vacuum cleaner, microwave oven, sandwich maker, cooking plates, induction cooker, curd maker, rice cooker, roti maker , hot plate, hot food cabinet, washing machine, dish washing machine, electric kettle, electric chimney and electric iron.

(iv) Geyser, heater, immersion heater, electric instantaneous or storage water heater, electric space heating apparatus, hand dryer, hair dryer, hair curler, electric smoothing iron, shavers, hair removing devices, hair trimmer, hair cutting machine, nail cutter, massage apparatus.

(v) Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity, including all kinds of inverters, uninterrupted power supply (UPS), holders, plugs, sockets, switches, casings, capings, jacks, connectors, reapers, bends, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, fan box, junction box, meter boards, switch boards, panel boards, distribution boards, single phasing preventer, wooden plugs, lightning arrestors, electrical earthenware and porcelain ware, all types of circuit breakers, starters, chokes, power supply indicators, jointing materials, heating elements, general lighting system (GLS) lamps, protectors, stands, fixtures, fittings, battens.

(vi) Electric motor, starter excluding delta starter, control panel.

(vii) Electronic systems, instruments, apparatus and appliances including audio & video cassette tape recorder, compact disc writer, video cassette players, music systems, amplifier, home theater, graphic equalizer, synthesizer, tuner, deck, record player, record changer, recorded compact disc (CD), DVD and blue ray disc, CD player, DVD player, blue ray disc player, Bluetooth, transistor, radio, FM players, MP3 players, MP4 players and components, spare parts and accessories thereof (excluding Rajasthani audio/video music cassettes including CD and DVD).

(viii) Video games, computer games and electronic games and their apparatus including parts and accessories thereof.

(ix) All kind of television sets and parts and accessories thereof including LCD, LED, plasma and smart television sets, set top box.

(x) Sound or visual signaling apparatus including bells, sirens, indicator panels, burglar alarms.

(xi) Sound transmitting equipments including loudspeakers, dictaphones, amplifiers and similar apparatus for recording and reproducing sound, mike, stand, speakers, connecting cord and parts and accessories thereof.

(xii) Currency counting machine and currency checking machine.

(xiii) Electronic toys.

(xiv) Apparatus for making coffee under pressure commonly known as espresso, tea maker, coffee maker, shake maker machine and soda maker.

(xv) Electrical and electronic industrial appliances or equipments, vending machines, electric heating resistors, electro - thermal fluid heater and parts and accessories thereof.

(xvi) Electrical signaling, safety and traffic control equipments.

(ii) Footwear made of material other than leather (excluding hawai chappals and straps, exclusively moulded plastic footwear and footwear having maximum retail price less than Rs. 500/- per pair and desi Juthiyan)

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.

(ii) Fat losing belts, body vibrating items, acupressure machines, morning walker and such items.

(ii) Lubricating preparation including cutting oil, nutbolt release preparations, anti rust or anti corrosion preparations and mould release preparations based on lubricants and preparation of a kind used for the oil and grease treatment.

(ii) All types of sheets made of foam or plastic foam or any other synthetic foam and articles made thereof but excluding packaging material.

(iii) Drapes and interior blinds, shower curtain or bed valances, foot mats, home furnishing articles (excluding made of coir).

(a) Vernier calipers, screw gauge, depth gauge, coating thickness gauge, dial indicator, mitutoya cylinder gauge, precision thread ring gauge, precision plug gauge, colour comparator, industrial thermometers and parts and accessories thereof.

(b) Dipping measures, pouring measures, conical measures, cylindrical measures.

(c) Meter scales, measuring tapes, survey chains but excluding items mentioned in Schedule IV.

(ii) surveying instruments and appliances including photogrammetrical surveying, hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances; range finders, theodolites and tachometers.

(iii) Scientific instruments and lab equipments like optical instruments, electrical instruments, scientific balance, acoustic instruments, and mechanical instruments like microscopes, direction finding compasses, other navigational instruments and apparatus, Instruments and appliances for aeronautical or space navigation, echo sounding instruments, telescopic sights for fitting to arms, periscopes, lasers, other than laser diodes, excluding items mentioned in any other Schedule.

(iv) Binoculars, monocular, opera glasses, optical telescope, astronomical instruments, microscopes, optical lenses(excluding lenses used in spectacles)

(ii) Cockroach killer, mosquito killer, rat killer and such items.

(iii) Mosquito and fly killer equipment.

(iv) Light traps and pheromone traps.

(ii) French polish, bituminous and coal-tar blacks.

(iii) Cellulose lacquers, nitro-cellulose lacquers and auto lacquers in any form.

(iv) All kind of thinners and diluents 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, whale oil and Tung oil.

(v) Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painter's fillings, non-refractory surfacing preparations for facades, indoor walls and false ceiling.

(vi) Primers of all kinds.

(vii) Wall putty.

(viii) Paint rollers and paint gun.

(ix) Abrasive paper (regmal).

(i) Polish and creams for leather, footwear, stone, wood, furniture, floors, coachwork, glass, metal, scouring pastes, powders and similar preparations.

(ii) Shoe whitener and colourant.

(iii) Car polish, car shampoo and scratch remover.

(ii) Unbranded plastic household goods of value above Rs 200/-.

(iii) Plastic grill of all kinds.

(ii) All type of veneers.

(iii) Linoleum and laminated sheets such as sunmica, formica, decolam and the like.

(ii) Hot mix plant, paver finishing machine and road roller.

(ii) All kind of bath fittings and fixtures, taps, valves and cocks, showers, mixtures and other bathroom accessories and parts thereof.

(ii) Shampoo of all varieties and forms, hair and body cleaning powder, cream, lotion or liquid and hair grooming products including their medicated and antiseptic preparations whether allopathic, ayurvedic, homeopathic or unani.

(iii) Hair oil including almond oil, amla oil, sandalwood oil and other oils like keo karpin, hair & care, dabur-vatika and their medicated and antiseptic preparations whether allopathic, ayurvedic, homeopathic or unani; coconut oil packed in small containers upto 200 ml.

(iv) Face creams and body creams, face lotions and body lotions, face packs, cleansing liquids and moisturizers including their medicated and antiseptic preparations whether allopathic, ayurvedic, homeopathic or unani.

(v) Make-up articles, lipsticks, nail polishes, nail varnishes, nail paints, nail polish removers, eye liners, eye lashes, eye and lip makeup preparations, manicure and pedicure materials and equipments.

(vi) Personal deodorants and anti-perspirants, perfumes and other bath preparations, scents, snow and cream, eau de cologne, solid colognes, complexion rouge, hair dyes & color, hair fixtures, hair sprayers, hair removers, hair creams and similar products whether medicated or not.

(vii) Tooth paste, tooth powder, dentifrices, mouth washes whether medicated or not and tongue cleaner.

(viii) Professional beauty care equipments.

(ix) Shaving sets, safety razors, razor blades, razor cartridges, shaving creams, foam, gel, soap, after shave lotion. Pre-shave, shaving or after shave preparations.

Explanation:- Timber includes all kinds of wood, logs, planks, rafters of any size or variety.

(ii) Bags and cases, belts, wallets, satchels, jewellery box, articles of apparel and clothing accessories of leather/composition leather like jackets and gloves, mittens, mitts.

(iii) Articles of leather/composition leather used in machinery or mechanical appliances or for other technical uses other than leather belting for machinery.

(ii)Watch bands, watch bracelets, watch chains and watch straps.