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The Gujarat Value Added Tax Act, 2003- Notifications - HISTORY
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NOTIFICATION NO. (GHN-33)VAT-2006/SCH-II(42A)(5)/TH., Dated 31st March, 2006

In exercise of the powers conferred by entry 42A of Schedule II to the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby specifies the goods mentioned in the Schedule appended hereto, as "Industrial Inputs" for the purpose of the said entry 42A.

SCHEDULE

Sr. No.

Description of goods Central Excise
Heading No Sub Heading No Tariff Item

No.

1 Mava whether or not mixed with sugar 4.02 - -
2 Gum 13.01   - -

3

 Glycerol crude, glycerol waters and glycerol lyes

15.20

 - -
4 Vegetable waxes (other than triglycerides), bees wax, other insect waxes and spermaceti, whether or not refined or coloured 15.21 - -
5 Liquid glucose (non medicinal), Dextrose Syrup, Caramel 17.02 - -
6 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 25.03 - -
7 Natural Graphite 25.04 - -
8 Emery powder (natural) - - 25.13 20 10
9 Iron ores and concentrates, including roasted iron pyrites 26.01 - -
10 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight 26.02 - -
11 Copper ores and concentrates 26.03 - -
12 Nickel ores and concentrates 26.04 - -
13 Cobalt ores and concentrates 26.05 - -
14 Aluminium ores and concentrates 26.06 - -
15 Lead ores and concentrates 26.07 - -
16 Zinc ores and concentrates 26.08 - -
17 Tin ores and concentrates 26.09 - -
18 Chromium ores and concentrates 26.10 - -
19 Tungsten ores and concentrates 26.11 - -
20 Uranium or Thorium ores and concentrates 26.12 - -
21 Molybdenum ores and concentrates 26.13 - -
22 Titanium ores and concentrates 26.14 - -
23 Niobium, Tantalum, Vanadium or Zirconium ores and concentrates 26.15 - -
24 Precious metal ores and concentrates 26.16 - -
25 Other ores and concentrates 26.17 - -
26 Coal tar 27.06 - -
27 Benzole 27.07 - 2707.10
28 Toluole 27.07 - 2707.20
29 Xylole 27.07 - 2707.30
30 Napthalene 27.07 - 2707.40
31 Phenols 27.07 - 2707.50
32 Creosote oils 27.07 - 2707.60
33 Butylene (when not used as fuel) 27.11 - 27.11.14.00
34 Fluorine, Chlorine, Bromine and Iodine 28.01 - -
35 Sulphur, sublimed or precipitated; colloidal sulphur 28.02 - -
36 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 28.03 - -
37 Hydrogen, rare gases and other non-metals excluding medicinal grade oxygen 28.04 - -
38 Hydrogen     2804.10
39 Argon     2804.21
40 Hellum     2804.29.10
41 Nitrogen     2804.30.00
42 Oxygen     2804.40
43 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury 28.05 - -
44 Hydrogen chloride (hydrochloric acid); chloro sulphuric acid 28.06 - -
45 Sulphuric acid and Hydride thereof Oleum 28.07 - -
46 Nitric acid; sulphonitric acids 28.08 - -
47 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined 28.09 - -
48 Oxides of boron; boric acids 28.10 - -
49 Other inorganic acids; Carbon dioxide in a gaseous form; Sulphur trioxide ( sulphuric anhydride) 28.11 - -
50 Carbon dioxide     2811.21
51 Dry Ice     2811.21.10
52 Halides and halide oxides of non-metals 28.12 - -
53 Sulphides of non-metals; commercial phosphorus trisulphide 28.13 - -
54 Ammonia, anhydrous or in aqueous solution 28.14 - -
55 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium 28.15 - -
56 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium 28.16 - -
57 Zinc oxide; zinc peroxide 28.17 - -
58 Aluminium hydroxide 28.18 - 2818.30.00
59 Chromium oxides and hydroxides 28.19 - -
60 Manganese oxides 28.20 - -

61

 Chromium trioxides  

2820.10.00

  
62 Iron oxides and hydroxides 28.21 2821.10   
63 Cobalt oxides and hydroxides; commercial cobalt oxides 28.22 - -
64 Titanium oxide, others 28.23 - -
65 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 28.25 - -
66 Fluorides; fluorosilicates, fluoro-aluminates and other complex fluorine salts 28.26 - -
67 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides 28.27 - -
68 Commercial calcium hypo chlorite (bleaching paste or powder) sodium hypochlorite. 28.28 - -
69 Chlorates and Perchlorates; bro-mates and Perbromates; Iodates and periodates 28.29 - -
70 Sulphides; Polysulphides, whether or not chemically defined 28.30 - -
71 Dithionites and sulphoxylates 28.31 - -
72 Sulphites; thiosulphates 28.32 - -
73 Copper sulphate 28.33 - 2833.25.00
74 Basic Chromium Sulphate 28.33 - 2833.23.00
75 Sodium persulphate, potassium persulphate and ammonium persulphate 28.33 - 2833.40.00
76 Nitrites; nitrates 28.34 - -
77 Phosphinates (hypophosphites), phosphonates (phosphites); and phosphates; polyphosphates, whether or not chemically defined 28.35 - -
78 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate 28.36 - -
79 Cyanides, cyanide oxides and complex cyanides 28.37 - -
80 Fulminates, cyanates and thiocyanates 28.38 - -
81 Silicates; commercial alkali, metal silicates 28.39 - -
82 Borates; peroxoborates (perborates) 28.40 - -
83 Sodium bichromate, sodium dichromate and potassium dichromate 28.41 - -
84 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products 28.44 - -
85 Isotopes other than those of heading 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined

(1) Heavy water (deutarium oxide)

(2) Nuclear fuels not elsewhere included or specified.

28.45 - -
86 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals 28.46 - -
87 Hydrogen peroxide 28.47 - -
88 Phosphides, whether or not chemically defined, excluding ferrophosphorus 28.48 - -
89 Calcium carbides and silicon carbides 28.49 - -
90 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849 28.50 - -
91 Ethylene 29.01 - 2901.21.00
92 Propylene 29.01 - 2901.22.00
93 Acetylene, in dissolved condition 29.01 - 2901.29.10
94 Heptene 29.01 - 2901.29.10
95 Cyclic Hydrocarbons 29.02      
96 Halogenated derivatives of Hydrocarbons 29.03      
97 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 29.04 - -
98 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 29.05 - -
99 Methanol   29.05.10  
100 Di-ethylene Glycol, Mono-ethlylene Glycol, Tri-ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol   29.05.10  
101 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.06 - -
102 Phenols; Phenol-Alcohols 29.07 - -
103 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 29.08 - -
104 Ethers, ether-alcohols, ether-phenols, ether alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives 29.09 - -
105 Epoxides, epoxy-alcohols, epoxy-phenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives 29.10 - -
106 Ethylene oxide   29.10.00  
107 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives 29.11 - -
108 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde 29.12 - -
109 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12 29.13 - -
110 Ketones, Quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives (excluding camphor whether natural or synthetic) 29.14 29.14.21 -
111 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 29.15 - -
112 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 29.16 - -
113 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives 29.17 - -
114 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 29.18 - -
115 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives 29.19 - -
116 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 29.20 - -
117 Amine-function compounds 29.21 - -
118 Oxygen-function amino-compounds 29.22 - -
119 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids whether or not chemically defined 29.23 - -
120 Carboxyamide-function compounds; amide-function compounds of carbonic acid 29.24 - -
121 Carboxyamide-function compound (including saccharin and its salts)and imine-function compounds. 29.25 - -
122 Nitrile-function compounds 29.26 - -
123 Diazo, Azo- or azoxy-compounds 29.27 - -
124 Organic derivatives of hydrazine or of hydroxylamine 29.28 - -
125 Compounds with other nitrogen function 29.29 - -
126 Organo-sulphur compounds 29.30 - -
127 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 29.31 - -
128 Heterocyclic compounds with oxygen heteroatom(s) only 29.32 - -
129 Heterocyclic compounds with nitrogen heteroatom(s) only 29.33 - -
130 Nucleic acids and their salts whether or not chemically defined; other heterocyclic compounds 29.34 - -
131 Sulphonamides 29.35 - -
132 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives 29.38 - -
133 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 29.39 - -
134 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; Sugar ethers, Sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939 29.40 - -
135 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 29.42 - -
136 Printing ink, writing or drawing ink, whether or not concentrated or solid. 32.15 - -
137 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 35.02 - -
138 Gelatin [including gelatin in rectangular (including square) sheets, whether or not surfaceworked or coloured] and gelatin derivatives 35.03 - -
139 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed 35.04 - -
140 Dextrins and other modified starches ( for example, pregelatinised or esterified starches); 35.05 - -
141 Enzymes; prepared enzymes not elsewhere specified or included 35.07 - -
142 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 38.01 - -
143 Activated carbon; activated natural mineral products; animal black, including spent animal black 38.02 - -
144 Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03 38.04 - -
145 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. 38.06 - -
146 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 38.07 - -
147 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 38.09 - -
148 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics 38.12 - -
149 Reducers and blanket wash/roller wash used in the printing industry. 38.14 - -
150 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 38.15 - -
151 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02 38.17 - -
152 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 38.18 - -
153 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 38.23 - -
154 Prepared binders for foundry moulds or cores; Retarders used in the printing industry 38.24 - -
155 Polymers of ethylene in primary forms 39.01 - -
156 LLDPE/LDPE   39.01.10  
157 HDPE   39.01.20  
158 Polymers of propylene or of other olefins, in primary forms 39.02 - -
159 Polymers of styrene, in primary forms 39.03 - -
160 Polymers of vinylachloride or of other halogenated olefins, in primary forms 39.04 - -
161 PVC   39.04.10  
162 Polymers of vinylacetate or of other vinylesters, in primary forms; other vinyl polymers in primary forms 39.05 - -
163 Acrylic polymers in primary forms 39.06 - -
164 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms 39.07 - -
165 Polyethylene terepthalate Chips, Polyethene Chip   39.07.60  
166 Amino-resins, phenolic resins and 39.09 - -
167 Silicones resins     3910.00.10
168 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 39.13 - -
169 Waste, parings and scrap, of plastics 39.15 - -
170 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics 39.17 - -
171 Self adhesive plates, sheets, film foil, tape, strip and other flat shapes, of plastic, whether or not in rolls. 39.19 - -
172 Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or matallised or luminated and not reinforced, laminated, supported or similarly combined with other materials. 39.20 - -
173 Other plates, sheets, film, foil, and strip of plastics. 39.21 - -
174 Flexible plain films   39.20.32  
175 Plastic fabrics of the type used for making plastic woven sacks and plastic woven sacks 39.26 - -
176 Natural Rubber, balata, gutta percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips 40.01 - -
177 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip 40.02 - -
178 Reclaimed rubber in primary forms or in plates, sheets or strip 40.03 - -
179 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom 40.04 - -
180 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, 40.05 - -
181 Plates, sheets and strip of micro-cellular rubber 40.08 - 40.08.11.10
182 Blocks of micro-cellular, rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear - - 40.08.19.10
183 Plates, sheets and strip of non-cellular rubber used in the manufacture of soles, heels or soles and heels combined, for footwear 40.08 - 40.08.21.10
184 Blocks of non cellular rubber used in the manufacture of soles, heels or soles and heels combined, for footwear 40.08 - 40.08.29.20
185 Stoppers, caps and lids of rubber 40.16 - -
186 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 44.15 - -
187 Corks and stoppers 45.03 - -
188 Mechanical wood pulp 47.01 - -
189 Chemical wood pulp, dissolving grades 47.02 - -
190 Chemical wood pulp, soda or sulphat, other than dissolving grades 47.03 - -
191 Chemical Wood pulp, sulphite, other than dissolving grades 47.04 - -
192 Wood pulp obtained by a combination of mechanical and chemical pulping processes 47.05 - -
193 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 47.06 - -
194 Recovered (Waste and scrap) paper or paperboard 47.07 - -
195 Paper and paperboad, laminated internally with bitumen, tar or asphalt 48.07 48.07.00 -
196 Tarred, bituminised or asphalted paper and paperboard; Paper and paperboard, coated, impregnated, or covered with plastics (excluding adhesives) 48.11 - -
197 Paper or paperboard labels of all kinds, whether or not printed

Paper printed labels and paper board printed labels

48.21 - -
198 Paper self-adhesive tape and printed wrappers used for packing 48.23    
199 Yarn of jute 53.07 - -
200 Sacking fabrics, Hessian fabrics, Jute canvas 53.10 - -

201

 Polyester Staple fibre waste -

5305.1

 -
202 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plasitcs 56.07 - -
203 Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres of heading 53.03 63.05 - -
204 Natural or artifical abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 68.05 - -
205 Refractory ceramic fibres     6903.90.30
206 Cullet and other waste and scrap of glass, glass in the mass 70.01 - -
207 Carboys, bottles, flasks, jars, pots, phials of glass, ampoules and other containers of glass, of a kind, used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass: 70.10 - -
208 Glass fibres (including glass wool) and articles thereof (for example: yarn, woven fabrics) 70.19 - -
209 Ferro alloys 72.02 - -
210 Containers for compressed or liquefied gas, of iron or steel 73.11 - -
211 Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE      
212 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. 83.09 - -
213 Winding wire 85.44 - -
214 Vessels and other floating structures for breaking up - - 8908.00.00
215 Gelatin capsule, empty - - 9602.00.30
216 Buttons of plastics - - 9606.21.00