SCHEDULE - II (Omitted w.e.f. 01-07-2017)
PART-C
@ 5%
(See sub-section (1) of Section 9 and sub-section (2) of Section 13)
No.
(i) Paddy (Oryza sativa L);
(ii) Rice (Oryza sativa L.) ;
(iii) Wheat (Triticum vulgare, T. compactum, T. sphaerococcum, T. durum, T. aestivum L., T. dicocum);
(1) Decantation;
(2) De-salting;
(3) Dehydration;
(4) Stabilization in order to normalize the vapour pressure;
(5) Elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain to pressure;
(6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes;
(7) any other minor processes (including addition of you point depressants or flow improves) which does not change the essential character of the substance];
(i) Pig Iron, Sponge Iron and cast iron including ingot moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap;
(ii) Steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
(iii) Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;
(iv) Steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths);
(v) Steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections);
(vi) Sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in rivetted condition;
(vii) Plates both plain and chequered in all qualities;
(viii) Discs, rings, forgings and steel castings;
(ix) Tool, alloy and special steels of any of the above categories;
(x) Steel melting scrap in all forms including steel skull, turnings and borings;
(xi) Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;
(xii) Tin-plates, both hot dipped and electrolytic and tinfree plates;
(xiii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepersheavy and light crane rails;
(xiv) Wheels, tyres, axles and wheels sets;
(xv) Wire rods and wiresrolled, drawn, galvanised, aluminised, tinned or coated such as by copper;
(xvi) Defectives, rejects, cuttings or end pieces of any of the above categories;
Note - For the sale of subsidized LPG under the Direct Benefit Transfer Scheme of the Central Government ,by Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and their agencies, tax shall be levied and collected only on that part of the sale price for which tax is levied for subsidized domestic LPG ,which does not come under the Direct Benefit Transfer Scheme
(i) Groundnut or peanut (Arachis hypogaea);
(ii) Seasamum or Til (Sesamum oriental);
(iii) Cottonseed (Gossypium Spp)
(iv) Soyabean (Glycine seja);
(v) Rapeseed and mustard
(1) Torta (Brassica campestris var toria);
(2) Rai (Brassica juncea);
(3) JambaTaramira (Eruca saliva);
(4) Sarson, yellow and brown (Brassica campestris var sarson);
(5) Banarsi Rai or True Mustard (Brassica nigra);
(vi) Linseed (Linum usitatissimum);
(vii) Castor (Ricinus communis);
(viii) Coconut (i.e. copra excluding tender coconuts) (Cocosnucifera);
(ix) Sunflower (Helianthus annus);
(x) Nigar seed (Guizotia abyssinica);
(xi) Neem, vepa (Azadirachta indica);
(xii) Omitted w.e.f. 1-4-2012
(xiii) Karanja, pongam, honga (Pongamia pinnata syn. P. Glabra);
(xiv) Kusum (Schleichera oleosa, syn. S. trijuga);
(xv) Punna, undi (Calophyllum inophyllum);
(xvi) Kokum (Carcinia indica);
(xvii) Sal (Shorea robusta);
(xviii) Tung (Aleuritesfordii and A. montana);
(xix) Red palm (Elaeisguinensis);
(xx) Saff lower (Carthanus tinctorius);
(i) Gram or gulab gram (Cicemrietinum L);
(ii) Tur or arhar (Cajanus cajan);
(iii) Moong or green gram (Phaselous aureus);
(iv) Mmasur or lentil (Lens esculmta Moench, Lens cuinaris Medic.);
(v) Urad or black gram (Phaseolus mungo);
(vi) Moth (Phaseolus aconitifolius Jacq);
(vii) Lakh or khesari (Lathyrus sativus L.);