THE NAGALAND VALUE ADDED TAX ACT, 2005 - SCHEDULE
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SCHEDULE - IV

[See section 12(4)(c)]

Goods Taxable at 5 per centum

	Description of goods	Rate

1	Agar, Dalchini & cloves.	5%
2	Agate.	5%
3	Agricultural implements not operated manually or not driven by animal.	5%
4	Aluminium utensils and enameled utensils.	5%
5	Animal Hair, raw hide, skin and wool.	5%
6	Arecanut powder.	5%
7	Article made of rolled gold and imitation gold.	5%
8	Atukulu.	5%
9	Bamboo, Thatch and Cane.	5%
10	Bamboo matting.	5%
11	Bangles made of precious metal.	5%
12	Bearings.	5%
13	Bed sheet, pillow cover, blanket and other made-ups.	5%
14	Beedi leaves.	5%
15	Beltings.	5%
16	Betelnut including supari.	5%
17	Bicycles, tricycles, cycle rickshaws & parts including tyres and tubes.	5%
18	Bio-fertilizers and Micronutrients, also plant growth promoters and regulators, herbicides, rodenticide etc.	5%
19	Bio-mass briquettes.	5%
20	Bone meal.	5%
21	Bones of animals, birds, reptiles & fishes.	5%
22	Branded Bread.	5%
23	Bricks of all kinds, including fly ash bricks, refractory bricks & asphaltic roofing earthen tiles.	5%
24	Buckets made of iron and steel, aluminum, plastic or other materials (except precious materials).	5%
25	Bukhari.	5%
26	Bulk drugs	5%
27	Candles.	5%
28	Capital goods other than non creditable items mentioned in schedule VII.	5%
29	Castings.	5%
30	Centrifugal & monobolic & submersible pumps & parts thereof.	5%
31	Chemical fertilizers, pesticides, weedicides, insecticides.	5%
32	Clay including fire clay, fine china clay and ball clay.	5%
33	Coal, including coke in all its forms but excluding charcoal	5%
34	Coconut fibre.	5%
35	Coconut in shell & separated kernel of coconut other than copra.	5%
36	Coffee beans & seeds, cocoa pod, & chicory.	5%
37	Coir & Coir products excluding coir mattresses.	5%
38	Combs.	5%
39	Communications equipments of all types, such as, private branch exchange (PBX) & Electrical Private Automatic Branch.	5%
40	Computer stationeries.	5%
41	Cottage cheese.	5%
42	Cotton & cotton waste.	5%
43	Crucibles .	5%
44	Cups and glasses of paper and plastics.	5%
45	Declared goods as specified in section 14 of the Central Sales Tax Act, 1956, other than goods specified in Schedule-I .	5%
46	Drugs and medicines including syringes and dressings.	5%
47	Medicated ointments produced under drugs licence, light liquid paraffin of IP grade.	5%
48	Edible Oil of all varieties.	5%
49	Electrodes.	5%
50	Embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabki, chumki, gota sitara, naqsi, kora, glass bead, badla.	5%
51	Exchange (EPABX) etc.	5%
52	Exercise book, graph book, & laboratory note book, scale, colour box, painting box, drawing book and mathematical instruments.	5%
53	Feeding bottle, nipples.	5%
54	Ferrous & non- ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those.	5%
55	Fibres of all types & fibre waste.	5%
56	Fly ash.	5%
57	Fried and roasted gram.	5%
58	Gabba.	5%
59	Hand pumps & spare parts.	5%
60	Handmade safety matches.	5%
61	Havan samagri including dhoop, agarbatti, sambrani or lobhana.	5%
62	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.	5%
63	Hing (Asafoetida).	5%
64	Honey.	5%
65	Hosepipes and fittings thereof.	5%
66	Hosiery goods.	5%
67	IT products including computers, telephones, cell phones, DVD and CD & parts thereof, teleprinter and wireless equipment and parts thereof other than Videotapes and mobile phones, the maximum retail price of which exceeds rupees fifteen thousand and above.	5%
68	Ice.	5%
69	Imitation jewellery.	5%
70	Incense sticks commonly known as agarbati, dhupkathi, or dhupbati.	5%
71	Industrial cables including High voltage cables, XLPE Cables, jelly filled cables, optical fibres.	5%
72	Insulators.	5%
73	Intangible goods of all types, like copyright, patent, rep. license etc.	5%
74	Kangri.	5%
75	Kattha.	5%
76	Kerosene lamp/lantern, petromax, glass chimney.	5%
77	Khansari.	5%
78	Khoya/Khoa.	5%
79	Knitting wool.	5%
80	Kuttoo atta.	5%
81	Leaf plates and cups-pressed or stitched.	5%
82	Lignite.	5%
83	Lime, limestone, clinker and dolomite.	5%
84	Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate.	5%
85	Loi.	5%
86	Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola mathi, madurkathi or cyperus.	5%
87	Mat sticks & reed obtainable from Cyperus Kathi, mutha or Cyperus Malaccensis.	5%
88	Medical equipment/devices and implants.	5%
89	Metal castings of all types.	5%
90	Misri, Patasha as part of prasad.	5%
91	Hawaii chappals & straps thereof.	5%
92	Murmuralu, pelalu, atukulu.	5%
93	Napa slabs and Shahabad stones.	5%
94	Newars.	5%
95	Non-hatchable eggs.	5%
96	Non-mechanised boats used by fisherman for fishing.	5%
97	Nuts, bolts, screws and fasteners.	5%
98	Oil Cake.	5%
99	Oil seeds.	5%
100	Omitted w.e.f. 7th June, 2011
101	Ores and minerals.	5%
102	Other goods of all types of local importance not notified by states as tax-free goods.	5%
103	Packing materials of all kinds.	5%
104	Panchamritam, namakatti, vibhuti.	5%
105	Paper and newsprint.	5%
106	Paper and paper board.	5%
107	Pattu.	5%
108	Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc including fittings.	5%
109	Plastic footwear.	5%
110	Plastic granules, plastic powder and master batches.	5%
111	Porridge.	5%
112	Printed materials including diary, calendar etc.	5%
113	Printing ink including toner and cartridges.	5%
114	Processed meat, poultry and fish.	5%
115	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as Khoi.	5%
116	Pulp of bamboo, wood and Reeds.	5%
117	Quandakari.	5%
118	Railway wagons, engines, coaches and parts thereof.	5%
119	Rattan, reed .	5%
120	Readymade garments.	5%
121	Refractory monolithic.	5%
122	Renewable energy devices & spare parts.	5%
123	River sand and grit, gravel, boulders and stone chips.	5%
124	Sabai grass and rope.	5%
125	Safety matches.	5%
126	Satu.	5%
127	Sewing machine, its parts and accessories.	5%
128	Ship and other water vessels.	5%
129	Silk fabrics excluding handloom silks unless covered by AED.	5%
130	Singhada.	5%
131	Sirali, bageshi, baroo, date leaves, baskets, handmade sooma & germa, made only of bamboo.	5%
132	Skimmed milk powder and UHT milk.	5%
133	Solvent oils other than organic solvent oil.	5%
134	Spectacles, parts & components thereof, contact lens & lens cleaner.	5%
135	Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies.	5%
136	Sports goods excluding apparels and footwear.	5%
137	Stainless steel sheets.	5%
138	Starch.	5%
139	Sewing thread.	5%
140	Takhti.	5%
141	Tamarind.	5%
142	Tea leaves.	5%
143	Tools.	5%
144	Toys excluding electronic toys.	5%
145	Tractors, threshers, harvesters & attachments & parts thereof.	5%
146	Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like, and parts & accessories thereof	5%
147	Transmission towers.	5%
148	Umbrella except garden umbrella.	5%
149	Utensils of all kinds, including pressure cookers/pans except utensils made of precious metals.	5%
150	Used and unserviceable goods and stores of all kinds.	5%
151	Vanaspati ghee ( Hydrogenated Vegetable Oil ).	5%
152	Vegetable oil including gingili oil and bran oil.	5%
153	Wet dates.	5%
154	Willow wicker.	5%
155	Wooden crates.	5%
156	Works contract on printing works.	5%
157	Writing instruments, ink, geometry boxes, colour boxes, crayons and pencil sharpeners.	5%
158	Yarn of all kinds, other than cotton & silk yarn in hank.	5%
159	Animal (including fish) fats, oils, crude, refined or purified.	5%
160	Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated nitrosated.	5%
161	Acrylic polymers in primary forms.	5%
162	Activated carbon, activated natural mineral products, animal black, including spend animal black..	5%
163	Aerials, antennas and parts.	5%
164	Aldehydes whether or not with oxygen function, cyclic polymers of aldehydes, paraformaldehyde.	5%
165	Alkali or alkaline earth metals, rare earth metals, scandium and yttrium, whether or not intermixed or interalloyd, mercury.	5%
166	Aluminum hydroxide.	5%
167	Aluminum ores and concentrates.	5%
168	Amine-function compounds.	5%
169	Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.	5%
170	Ammonia, anhydrous or aqueous solution.	5%
171	Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas.	5%
172	Articles for packing of goods of plastics, namely boxes, cases, crates, containers, carboy, bottles, jerry cans & stoppers, lids, caps.	5%
173	Artificial graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in the form of paste.	5%
174	Benzole.	5%
175	Bitumen.	5%
176	Borates, peroxoborates (perborates).	5%
177	Butadiene.	5%
178	Calcium carbides.	5%
179	Carbon (carbon blacks & and other forms of carbon not elsewhere specified or included).	5%
180	Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing ammonium carbamate.	5%
181	Carboxyamide-function compounds including saccharin and its salts and amine function compounds.	5%
182	Carboxyamide-function compounds, amide-function compounds of carbonic acid.	5%
183	Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxacid, their halogenated.	5%
184	Carboys, bottles, jars, phials of glass, of a kind used for the packing goods, stoppers, lids and other closures, of glass.	5%
185	Cartons, Boxes (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags, packing container.	5%
186	Casein, caseinates and other case in derivatives, casein glues.	5%
187	Cathode ray oscilloscopes, Spectrum analysers, Signal analysers.	5%
188	Cellulose and its chemical derivatives & cellulose ethers, not elsewhere specified in primary forms.	5%
189	Chemical elements doped for use in electronics in the form of discs, wafers or similar forms, chemical compounds doped for use.	5%
190	Chlorates and perchlorates, bromates and perbromates, iodates and priodates.	5%
191	Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides.	5%
192	Chromium ores and concentrates.	5%
193	Chromium oxides and hydroxides.	5%
194	Cobalt ores and concentrates.	5%
195	Cobalt oxides and hydroxides.	5%
196	Colour lakes preparations based on colour lakes as specified in Note 3. of chapter 32.	5%
197	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black) as specified in Note 2.	5%
198	Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip, other than unvulcanized rubber. No.40.06.	5%
199	Compounds, inorganic or organic of rare earth metals, of yttrium or of scandium or of mixtures of these metals.	5%
200	Computer systems and peripherals, electronic diaries.	5%
201	Copper ores and concentrates.	5%
202	Copper sulphates.	5%
203	Creosole oils.	5%
204	Cyanides, cyanide oxides and complex cyanides.	5%
205	Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.	5%
206	Cyclic hydrocarbons.	5%
207	DATA/Graphic Display tubes, other than Picture tubes and parts.	5%
208	DC Micromotors, stepper motors of 37.5 watts.	5%
209	Denatured ethyl alcohol of any strength.	5%
210	Diazo-. Azo- or Azoxy-compounds.	5%
211	Di-Ethylene glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol	5%
212	Diodes, transistors & semi-conductor devices.	5%
213	Diphosphorus pentaoxide, phosphoric acid and polyphosphoric acids.	5%
214	Dithionites and sulphoxylates.	5%
215	Electrical apparatus for line telephony or line telegraphy.	5%
216	Electrical calculators.	5%
217	Electrical capacitors, fixed, variable and parts.	5%
218	Electrical resistors.	5%
219	Electronic Integrated Circuits and Micro-assemblies.	5%
220	Enzymes, prepared enzymes not elsewhere specified or included.	5%
221	Esters of other inorganic acids (excluding ester of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated.	5%
222	Ethers, ether-alcoholsperoxides, either-peroxides, ketone peroxides (whether or not chemically defined) & their halogenated.	5%
223	Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and their derivatives.	5%
224	Ethylene oxide.	5%
225	Ethylene, propylene.	5%
226	Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a three membered ring and their halogenated sulphonated.	5%
227	Finishing agents, dry carriers to accelerate the dyeing or fixing of due-staffs and other products & preparations, textile, papers.	5%
228	Flexible plain films.	5%
229	Flurides, fluorosilicates, flouroaluminates and other complex flurine salts.	5%
230	Flurine, chlorine, bromine and iodine.	5%
231	Fulminates, cyanates and thiocyanates.	5%
232	Glass frit and other glass in the form of powder, granules or flakes.	5%
233	Glycerol, crude, glycerol waters and glycerol lyes.	5%
234	Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.	5%
235	Granulated slag (slag sand) from manufacture of iron and steel.	5%
236	Halides and halide oxides of non-metals.	5%
237	Halogenated derivatives of hydrocarbons.	5%
238	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No.29.12.	5%
239	HDPE.	5%
240	Heterocyclic compounds with nitrogen heteroatom(s) only.	5%
241	Heterocyclic compounds with oxygen heteroatom(s) only.	5%
242	Hydrazine & hydroxylamine and their inorganic salts other inorganic bases, other metal oxides, hydroxides and peroxides.	5%
243	Hydrogen chloride (hydrochloric acid), chlorosulphuric acid.	5%
244	Hydrogen, rare gases & and other non-metals.	5%
245	Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of strontium or barium.	5%
246	Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols.	5%
247	Ion-exchangers based on polymers, of heading Nos.39.01 or 49.13 in primary forms.	5%
248	Iron oxides and hydroxides.	5%
249	Isotopes other than those of heading No.28.44 and compounds, inorganic or organic of such isotopes.	5%
250	IT software or any media.	5%
251	LCD Panels, LED panels and parts.	5%
252	Lead ores and concentrates.	5%
253	Liquid Crystal devices, flat panel display devices and parts.	5%
254	Liquid glucose (non-medical).	5%
255	LLDPE/LDPE.	5%
256	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20%.	5%
257	Manganese oxides.	5%
258	Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp & pulps of other fibrous cellulosic materials.	5%
259	Methanol.	5%
260	Microphones, multimedia speakers, headphones etc.	5%
261	Mixed alkylbenzenes & mixed alkylnapthalenes, other those of heading No.27.07 or 29.02.	5%
262	Molybdenum ores and concentrates.	5%
263	Naphthalene.	5%
264	Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemicals).	5%
265	Natural rubber, batala, gutta pecha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.	5%
266	Nickel ores and concentrates.	5%
267	Niobium, tantalum, vanadium or zirconium ores and concentrates.	5%
268	Nitric acid, sulphonitric acid.	5%
269	Nitrile-functon compounds.	5%
270	Nitrites, nitrates.	5%
271	Normal paraffin.	5%
272	Nucleic acids and their salts, other heterocyclic compounds.	5%
273	Optical fibre and optical fibre bundles, cables.	5%
274	Optical fibre cables.	5%
275	Organic derivatives of hydrazine or of hydroxylamine.	5%
276	Organic-sulphur compounds.	5%
277	Other ores and concentrates.	5%
278	Oxides of boron, boric acids.	5%
279	Oxygen-function amino-compounds.	5%
280	Paper printed labels, paperboard printed labels.	5%
281	Paper-self adhesive tape and printed wrappers used for packing.	5%
282	Partially oriented yarn, polyester texurised yarn and waste thereof..	5%
283	Parts and accessories of HSN 84.69,84.70 & 84.71.	5%
284	Parts of HSN 85.01.	5%
285	Permanent magnets and articles.	5%
286	Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products in Note 3.	5%
287	Phenols.	5%
288	Phosphides, whether or not chemically defined excluding ferrophosphorus.	5%
289	Phosphinates (hyphosphites), phosphonates (phospgpites) and polyphosphates.	5%
290	Phosphoric ester and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or nitrosated derivatives.	5%
291	Polyacetals, other polyethers and epoxy resin, in primary forms, polycarbonates, alkyl resins, polyalkylesters & polyesters.	5%
292	Polyamides in primary forms.	5%
293	Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated derivatives.	5%
294	Polyester fibre waste.	5%
295	Polyester staple fibre & polyester staple fibre fill.	5%
296	Polyethylene Terephthalate chips.	5%
297	Polymers of propylene in primary forms.	5%
298	Potassium dischromate.	5%
299	Precious metal ores and concentrates.	5%
300	Prepared driers.	5%
301	Prepared rubber accelerators, compound plasticizers for rubber or plastics, not elsewhere specified or included anti-oxidizing .	5%
302	Prepared unrecorded media for sound recording.	5%
303	Printed circuits.	5%
304	Printing ink whether concentrated or solid.	5%
305	PVC.	5%
306	Quaternary ammonium salts and hydroxides, lecithins and other phosphoaminolipids.	5%
307	Radio communication receivers, radio Pagers.	5%
308	Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) & compounds.	5%
309	Reaction initiators, reaction accelerators and catalytic preparations not elsewhere specified or included.	5%
310	Reclaimed rubber, in primary forms or in plates, sheets or strips.	5%
311	Reducers and blanket wash/roller wash used in the printing industry.	5%
312	Residual lyes from manufacture of wood pulp whether or not concentrated, desugared or chemically treated, including lignin sulphonate.	5%
313	Retarders used in the printing industry.	5%
314	Rosin & resin acids and derivatives, thereof, rosin spirit and rosin oils.	5%
315	Sacks and bags, of a kind used for packing of goods of jute, or of other textile bast fibres of heading No.53.03.	5%
316	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated.	5%
317	Self-adhesive plates, sheets, film, strip of plastics whether or not in rolls.	5%
318	Signal generators and parts.	5%
319	Silicons in primary forms.	5%
320	Sodium dischromate.	5%
321	Sodium hydroxide (caustic soda), potassium hydroxide(caustic potash) peroxides of sodium or potassium.	5%
322	Stoppers, caps and lids ( including crown corks, screw caps and pouring stopper) capsules for bottles, threaded bungs, seals.	5%
323	Sulphides of non-metals, commercial phosphorus trisulphide.	5%
324	Sulphides, polysulphides.	5%
325	Sulphites, thiosulphates.	5%
326	Sulphonated, nitrated or nitrosalted derivatives of hydrocarbons whether or not halogenated.	5%
327	Sulphur, sublimed or precipitated, colloidal sulphur.	5%
328	Sulphuric acid and anhydrides thereof Oleum.	5%
329	Suphonamides.	5%
330	Switches, connectors, relays for up to 5 amps.	5%
331	Synthetic organic colouring matter whether or not chemically defined, preparations based on synthetic organic colouring Note 2.	5%
332	Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural.	5%
333	Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strips, mixtures of any products.	5%
334	Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives..	5%
335	Telephone answering machines.	5%
336	Tin ores and concentrates.	5%
337	Titanium ores and concentrates.	5%
338	Titanium oxides.	5%
339	Toluole.	5%
340	Transmission apparatus other than apparatus for radio or T.V. broadcasting.	5%
341	Tungsten ores and concentrates.	5%
342	Uninterrupted power supply.	5%
343	Unsaturated acyclic monocarboxylic acids, cyclic mono-carboxylic, their anhydrides, halides, peroxides and peroxyacids.	5%
344	Uranium or thorium ores and concentrates.	5%
345	Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.	5%
346	Vegetable waxes (other than triglycerides), bees wax, other insect waxes and supermaceti, whether or not refined or coloured.	5%
347	Wood tar, wood tar oils wood creosote, wood naptha, vegetable pitch, brewer pitch and similar preparations based on resin acid.	5%
348	Word processing machines, electronic typewriters.	5%
349	Xylole.	5%
350	Omitted w.e.f. 02-12-2013	5%
351	Zinc ores and concentrates.	5%
352	Textiles of all varieties	5%
353	Omitted w.e.f. 01-08-2015	5%