S C H E D U L E
Part - I
1. Coal including Coke in all its forms.
2. Cotton yarn, Waste Cotton
3. Iron and Steel as specified under section 14 of the Central Sales Tax Act,1956.
4. Crude Petroleum Oil.
5. Pure silk fabric, silk, artificial silk yarn, raw silk.
6. Drugs including medicine, surgical instrument, apparatus and materials.
7. Furnace Oil
8. Gunny bags, jute twine, jute & Jute products.
9. Kerosene.
10. Safety matches.
11. Sheets, rods etc. of non-ferrous metal including aluminium
12. Bricks & roofing tiles.
13. Caustic soda, soda ash & silicate of soda.
14. Paper including news print
15. Hides, skin-raw or dusted.
16. Tobacco and Tobacco products
17. Jeera, Dhania
18. Omitted w.e.f. 1-4-2011
19. Sugar and sugar candy
20. Staple fibre yarn
21. Pepper & other spices
22. LPG, Natural gas & other gases
23. Polythene, High Density Poly Ethylene (HDPE), Poly Propylene (PP) including wovensack, plastic goods, moulded luggage excluding plastic or moulded furniture.
24. Tooth brush, tooth paste, tooth powder
25. Toilet soap, detergents and cosmetic products.
26. Paints and Varnishes of any form
27. Sanitary wares and fittings
28. Footwear of all varieties
29. Telephone and Accessories.
30. Typewriting machine with components
31. Cigarettes and lighter
32. Pan masala and other tobacco products including Zarda.
33. IMFL/Beer 34.Aeroplanes, Spare Parts and Accessories
35. Arms, riffles, Pistols etc.
36. Wireless reception equipments, VSAT & Tele Communication equipments
37. Agriculture machinery i.e. pump sets, tractor & power tiller, combined 10[harvestor] etc and components/ accessories thereof.
38. Raw prawn / processed prawn
39. Betel nuts
40. Petrol, diesel, lubricants etc.
41. Timber, Bamboo, Wood Pulp, and Mahua flower.
42. Spectacles, lenses, glasses
43. Butter, ghee and pasteurised milk
44. Vanaspati, edible oil / vegetable oil / solvent oil
45. Cement, and Asbestos including Asbestos Cement, other Asbestos products and Asbestos Cement Products,
46. Raw Rubber, Rubber and Synthetic Rubber products including tyres and tubes.
47. Leather goods not including Footwear
48. Carry bags of all varieties, Ladies handbags and Vanity bags of all varieties.
49. Doors, shutters and Hardware products
50. Automobile spare parts and components and accessories
51. Omitted w.e.f. 1-4-2011
52. Omitted w.e.f. 1-4-2011
53. Milk powder, Tinned food and beverages
54. Adhesives
55. Plywood, Laminated sheets, Sheet glass
56. Agarbati
57. Omitted w.e.f 1st June, 2004
58. Tea and Coffee (loose or packed)
59. Minerals including bauxite, Chromite, Dolomite, Lime stone, Manganese and Iron ore, but not including Coal and Coke.
60. Omitted w.e.f. 1-4-2011
61. Omitted w.e.f. 1-4-2011
62. Sulphur, Rock Phosphates, Ammonia, Sulphuric Acid, Hyudrochloric Acid, Liquid Chlorine, Caustic Soda, Alumina.
63. Precious and semi-precious gemstones;
64. Jaggery and gur
65. Oil cake and de-oiled cake
66. Omitted w.e.f. 1-4-2011
67. High Density Poly Ethylene and Poly Propylene granules
68. Cycle, cycle rickshaw and their spare parts
69. Pen including ball pen and refills
70. Computer, its spare parts accessories, stationeries and consumable and computer software
71. Jewellery made out of gold and silver
72. Sports materials
73. Chemicals used for any purpose
74. All kinds of electronic goods not specified elsewhere in this Schedule
75. Mosquito, repellants (Mats, coils and liquid or any other preparations)
76. Stainless steel utensils
77. Dal and Pules
78. Candle
79. articles made of China Clay or Porceline ware
80. Dry fish
81. Omitted w.e.f. 1-4-2011
82. Fire bricks and Refractories
83. Pulp wood
84. Poly urethene Foam
85. Blades/Razors/Shaving Kits
86. Audio and Video Cassettes and Compact Discs
87. Rice Cooker, Pressure Cooker and Kitchen ware/Utensils.
88. Plastic Bangles and imitation Jewellery
89. Crystal items, Cut glass items and Chandellers
90. Rexine and rubberised cloth
91. Glassware and Crockery
92. Acrylic sheets
93. Stoves of all kinds
94. Incandescent Lamps and Lanterns, Parts thereof and incandescent mantels.
95. Thermowares, Vacuum flasks of all kinds including thermoses, Thermic jugs, Ice buckets or boxes, Urns and other domestic receptacles to keep food or beverages hot or cold and refills thereof.
96. Gas lights
97. Coal tar and Road Tar
98. Brass and Bell metal goods
99. Umbrella, Rain Coat and Rain caps
100. Sanitary Napkins and Baby Napkins
101. Paper bag, Paper box, Paper Covers and Corrugated box.
102. Explosives including saltpatre, Gun powder and potash
103. Processed Gem stone, Synthetic Gem stone and Pearls
104. Honey in packed form
105. Omitted w.e.f. 1-4-2011
106. Card board, Art board, Paste board, Mill board and Straw board.
107. Whitener or Blue, both liquid and in powder form of any brand including Robin used for brightening of washed clothes and starches for clothes
108. Duplicating Ink and Duplicating materials.
109. Fire Extinguisher.
110. Steel sleeper of all kinds and its fittings
111. Naptha
112. Sodium bi-carbonate
113. Printing ink
114. Office stationery
115. Pre-laminated particle board
116. Mouth freshner of all types.
Part - II
1. Cakes, Pastries, Sweetmeat, Toffees, Biscuits, Chocolates, Ice cream Bhujia and Mixure.
2. Electrical goods including motors, materials for transmission towers and conductors/ cable for manufacture.
3. Textile Products including cotton fabrics and ready-made Garments.
4. Soft drinks, fruit juices etc.
5. Cinematographic equipment including camera, Projector, sound recorder etc.
6. Photographic cameras, enlargers, lenses with spare parts / components thereof and Photographic films.
7. Electrical Appliances excluding those specified elsewhere in this schedule
8. Voltage stabiliser, Uninterrupted Power supply System (UPS) and other office equipments not specified elsewhere including its accessories and spare parts
9. Machinery and equipments including tractors, earthmovers, excavators, bulldozers and road-rollers
and spare parts and components used in manufacture, mining, generation of electricity, or for execution of works contract or for any other purpose. Bottom of Form 1
10. Furniture including steel, plastic, moulded and aluminium furniture.
11. Bitumen, Tarfelting materials and Asphalts
12. Elevator and Lift and their spare parts and components
13. Generator and Transformer
14. Mobile telephone and its spare parts and components
15. Omitted w.e.f. 1-4-2011
16. Fireworks
17. Clocks, Watches and Time pieces
18. Cushions, mattresses, pillows and other articles made wholly or partly of rubber foam or synthetic resin and plastic foam.
19. Steel Almirah and Steel Cabinet
20. Dry fruits, Jam, Potato chips, Packaged Cashew Nuts and Pickles
21. Com flakes, Noodles and Pappad
22. Greeting Cards
23. Copier, xerox machine, Fax, TV, VCR, VCP, VCD, DVD, Video Camera
24. Motor Vechicles, two-wheelers, three-wheelers
25. Marble, Decorative Stones and Tiles, Cuddpah Stone, Granite stone
26. Air Conditioners, Refrigerators and Deep Freezers
27. Air Coolers
28. Aviation Turbine Fuel (ATF)
29. Dry cell and wet cell batteries
30. Mineral water
31. washing machine
32. Molasses
33. Gudakhu
34. Hosiery goods
35. All kinds of Kitchen Appliances including Mixer-grinder, Food Processor, Juicer, Sandwich Toaster, O.T.G.(Oven Toaster Griller), 33 Electric Oven, Microwave and Tandoori oven, Electric Egg beater/ blender, Cooking range, Electric kettle.
36. Baking powder, Custard powder, Ice-cream powder, Cocoa powder, Corn flour, Chocolate powder, Soup powder, Idly mix, Cake mix, Dosa mix, Jallebi mix, Gulab Jamun mix, Milkshake powder.
37. Packaged Drinking water or pure/safe drinking water in sealed containers or packets.
38. Ferro Alloys including Ferro Silicon
39. Spare parts, components and accessories of watches, time pieces and clocks
40. SIM card, Re-charge vouchers
41. Jelly, sauce and squashes
42. Carpets
43. Woolen fabrics and garments