PART II (Omitted w.e.f. 01-07-2017)
GOODS TAXABLE AT THE RATE OF 5%
Explanation:- for the purpose of this entry, the goods "Aviation Turbine Fuel (ATF) and Aviation Gas (AV Gas)" shall be subject to levy of tax for a period of five years from the 1st December, 2013.
following processes:-
(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 galvanized, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form as rolled and in revetted condition;
(vii) plates, both plain and chequered in all qualities;
(viii) discs, rings, forging 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 sleepers, rails - heavy and light crane rails;
(xiv) wheels, tyres, axles and wheel sets;
(xv) wire rods and wire rolled, drawn, galvanized, aluminized, tinned or coated such as by copper, and barbed wire;
(xvi) defectives, rejects, cuttings or end pieces of any of the above categories.
(xvii) fabricated iron and steel structural used for plants and machineries.
(a) Cellular phones costing up to Rupees five thousands, parts and accessories thereof, C.Ds and DVDs
(b) Word Processing Machines, Electronic Typewriters and Electronic Calculators
(c) Computer Systems and Peripherals, Electronic Diaries
(d) Parts and Accessories for items listed above
(e) DC Micro motors/ Stepper of an output not exceeding 37.5 Watts
(f) Parts of items listed above
(g) Uninterrupted Power Supplies (UPS) and their parts
(h) Permanent magnets and articles intended to become permanent magnets (Ferrites)
(i) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries current line systems or for digital line systems, videophones
(j)Microphones, Multimedia Speakers, Headphones, Earphones and Combines Microphone/ Speaker Sets and their parts excluding speakers used in TV/ Radio
(k) Telephone answering machines
(l) Parts of Telephone answering machines
(m) Prepared unrecorded media for sound recording or similar recording of other phenomena
(n) IT software on any media
(o) Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus
(p) Radio communication receivers, Radio pagers.
(q) Aerials, antennas and their parts of items at (o) and (p) listed above LCD Panels, LED Panels and parts thereof
(s) Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof
(t) Electrical resistors (including rheostats and potentiometers), other than heating resistors
(u) Printed circuits
(v) Switches, Connectors and Relays for upto 5 Amps voltage not exceeding 250 Volts, Electronic fuses
(w) Data/Graphic Display tubes, other than TV Picture tubes and parts thereof
(x) Diodes, transistors and similar semi-conductor device, Photosensitive semiconductor devices, including photo voltaic cells whether or not assembled I modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals
(y) Electronic Integrated Circuits and Micro-assemblies.
(z) Signal generators and parts thereof
Explanation: - The goods 'Sugar' & 'Textile Fabric and made up sarees' appearing against Sl. Nos. 108 and 113 shall be subject to levy of tax under this Act from such date as would be notified by the Government.