DEMO
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THE NAGALAND VALUE ADDED TAX ACT, 2005 - SCHEDULE HISTORY
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Body
SCHEDULE IV
[See section 12(4)(c)]
Goods Taxable at 4 per centum
Description of goods
Rate
1
Agar, Dalchini & cloves.
4%
2
Agate.
4%
3
Agricultural implements not operated manually or not driven by animal.
4%
4
Aluminium utensils and enameled utensils.
4%
5
Animal Hair, raw hide, skin and wool.
4%
6
Arecanut powder.
4%
7
Article made of rolled gold and imitation gold.
4%
8
Atukulu.
4%
9
Bamboo, Thatch and Cane.
4%
10
Bamboo matting.
4%
11
Bangles made of precious metal.
4%
12
Bearings.
4%
13
Bed sheet, pillow cover, blanket and other made-ups.
4%
14
Beedi leaves.
4%
15
Beltings.
4%
16
Betelnut including supari.
4%
17
Bicycles, tricycles, cycle rickshaws & parts including tyres and tubes.
4%
18
Bio-fertilizers and Micronutrients, also plant growth promoters and regulators, herbicides, rodenticide etc.
4%
19
Bio-mass briquettes.
4%
20
Bone meal.
4%
21
Bones of animals, birds, reptiles & fishes.
4%
22
Branded Bread.
4%
23
Bricks of all kinds, including fly ash bricks, refractory bricks & asphaltic roofing earthen tiles.
4%
24
Buckets made of iron and steel, aluminum, plastic or other materials (except precious materials).
4%
25
Bukhari.
4%
26
Bulk drugs
4%
27
Candles.
4%
28
Capital goods other than non creditable items mentioned in schedule VII.
4%
29
Castings.
4%
30
Centrifugal & monobolic & submersible pumps & parts thereof.
4%
31
Chemical fertilizers, pesticides, weedicides, insecticides.
4%
32
Clay including fire clay, fine china clay and ball clay.
4%
33
Coal, including coke in all its forms but excluding charcoal
4%
34
Coconut fibre.
4%
35
Coconut in shell & separated kernel of coconut other than copra.
4%
36
Coffee beans & seeds, cocoa pod, & chicory.
4%
37
Coir & Coir products excluding coir mattresses.
4%
38
Combs.
4%
39
Communications equipments of all types, such as, private branch exchange (PBX) & Electrical Private Automatic Branch.
4%
40
Computer stationeries.
4%
41
Cottage cheese.
4%
42
Cotton & cotton waste.
4%
43
Crucibles .
4%
44
Cups and glasses of paper and plastics.
4%
45
Declared goods as specified in section 14 of the Central Sales Tax Act, 1956, other than goods specified in Schedule-I .
4%
46
Drugs and medicines including syringes and dressings.
4%
47
Medicated ointments produced under drugs licence, light liquid paraffin of IP grade.
4%
48
Edible Oil of all varieties.
4%
49
Electrodes.
4%
50
Embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabki, chumki, gota sitara, naqsi, kora, glass bead, badla.
4%
51
Exchange (EPABX) etc.
4%
52
Exercise book, graph book, & laboratory note book, scale, colour box, painting box, drawing book and mathematical instruments.
4%
53
Feeding bottle, nipples.
4%
54
Ferrous & non- ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those.
4%
55
Fibres of all types & fibre waste.
4%
56
Fly ash.
4%
57
Fried and roasted gram.
4%
58
Gabba.
4%
59
Hand pumps & spare parts.
4%
60
Handmade safety matches.
4%
61
Havan samagri including dhoop, agarbatti, sambrani or lobhana.
4%
62
Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.
4%
63
Hing (Asafoetida).
4%
64
Honey.
4%
65
Hosepipes and fittings thereof.
4%
66
Hosiery goods.
4%
67
I.T. products including computers, telephones, cell phones, DVD and CD & parts thereof, teleprinter & wireless equipment and parts thereof.
4%
68
Ice.
4%
69
Imitation jewellery.
4%
70
Incense sticks commonly known as agarbati, dhupkathi, or dhupbati.
4%
71
Industrial cables including High voltage cables, XLPE Cables, jelly filled cables, optical fibres.
4%
72
Insulators.
4%
73
Intangible goods of all types, like copyright, patent, rep. license etc.
4%
74
Kangri.
4%
75
Kattha.
4%
76
Kerosene lamp/lantern, petromax, glass chimney.
4%
77
Khansari.
4%
78
Khoya/Khoa.
4%
79
Knitting wool.
4%
80
Kuttoo atta.
4%
81
Leaf plates and cups-pressed or stitched.
4%
82
Lignite.
4%
83
Lime, limestone, clinker and dolomite.
4%
84
Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate.
4%
85
Loi.
4%
86
Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola mathi, madurkathi or cyperus.
4%
87
Mat sticks & reed obtainable from Cyperus Kathi, mutha or Cyperus Malaccensis.
4%
88
Medical equipment/devices and implants.
4%
89
Metal castings of all types.
4%
90
Misri, Patasha as part of prasad.
4%
91
Hawaii chappals & straps thereof.
4%
92
Murmuralu, pelalu, atukulu.
4%
93
Napa slabs and Shahabad stones.
4%
94
Newars.
4%
95
Non-hatchable eggs.
4%
96
Non-mechanised boats used by fisherman for fishing.
4%
97
Nuts, bolts, screws and fasteners.
4%
98
Oil Cake.
4%
99
Oil seeds.
4%
100
Onion, garlic and ginger.
4%
101
Ores and minerals.
4%
102
Other goods of all types of local importance not notified by states as tax-free goods.
4%
103
Packing materials of all kinds.
4%
104
Panchamritam, namakatti, vibhuti.
4%
105
Paper and newsprint.
4%
106
Paper and paper board.
4%
107
Pattu.
4%
108
Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc including fittings.
4%
109
Plastic footwear.
4%
110
Plastic granules, plastic powder and master batches.
4%
111
Porridge.
4%
112
Printed materials including diary, calendar etc.
4%
113
Printing ink including toner and cartridges.
4%
114
Processed meat, poultry and fish.
4%
115
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as Khoi.
4%
116
Pulp of bamboo, wood and Reeds.
4%
117
Quandakari.
4%
118
Railway wagons, engines, coaches and parts thereof.
4%
119
Rattan, reed .
4%
120
Readymade garments.
4%
121
Refractory monolithic.
4%
122
Renewable energy devices &
spare parts including Compact Florescent Lamps (CFL)
.
4%
123
River sand and grit, gravel, boulders and stone chips.
4%
124
Sabai grass and rope.
4%
125
Safety matches.
4%
126
Satu.
4%
127
Sewing machine, its parts and accessories.
4%
128
Ship and other water vessels.
4%
129
Silk fabrics excluding handloom silks unless covered by AED.
4%
130
Singhada.
4%
131
Sirali, bageshi, baroo, date leaves, baskets, handmade sooma & germa, made only of bamboo.
4%
132
Skimmed milk powder and UHT milk.
4%
133
Solvent oils other than organic solvent oil.
4%
134
Spectacles, parts & components thereof, contact lens & lens cleaner.
4%
135
Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies.
4%
136
Sports goods excluding apparels and footwear.
4%
137
Stainless steel sheets.
4%
138
Starch.
4%
139
Sewing thread.
4%
140
Takhti.
4%
141
Tamarind.
4%
142
Tea leaves.
4%
143
Tobacco and its products.
4%
144
Tools.
4%
145
Toys excluding electronic toys.
4%
146
Tractors, threshers, harvesters & attachments & parts thereof.
4%
147
Transmission towers.
4%
148
Umbrella except garden umbrella.
4%
149
Utensils of all kinds, including pressure cookers/pans except utensils made of precious metals.
4%
150
Used and unserviceable goods and stores of all kinds.
4%
151
Vanaspati ghee ( Hydrogenated Vegetable Oil ).
4%
152
Vegetable oil including gingili oil and bran oil.
4%
153
Wet dates.
4%
154
Willow wicker.
4%
155
Wooden crates.
4%
156
Works contract on printing works.
4%
157
Writing instruments, ink, geometry boxes, colour boxes, crayons and pencil sharpeners.
4%
158
Yarn of all kinds, other than cotton & silk yarn in hank.
4%
159
Animal (including fish) fats, oils, crude, refined or purified.
4%
160
Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated nitrosated.
4%
161
Acrylic polymers in primary forms.
4%
162
Activated carbon, activated natural mineral products, animal black, including spend animal black..
4%
163
Aerials, antennas and parts.
4%
164
Aldehydes whether or not with oxygen function, cyclic polymers of aldehydes, paraformaldehyde.
4%
165
Alkali or alkaline earth metals, rare earth metals, scandium and yttrium, whether or not intermixed or interalloyd, mercury.
4%
166
Aluminum hydroxide.
4%
167
Aluminum ores and concentrates.
4%
168
Amine-function compounds.
4%
169
Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
4%
170
Ammonia, anhydrous or aqueous solution.
4%
171
Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas.
4%
172
Articles for packing of goods of plastics, namely boxes, cases, crates, containers, carboy, bottles, jerry cans & stoppers, lids, caps.
4%
173
Artificial graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in the form of paste.
4%
174
Benzole.
4%
175
Bitumen.
4%
176
Borates, peroxoborates (perborates).
4%
177
Butadiene.
4%
178
Calcium carbides.
4%
179
Carbon (carbon blacks & and other forms of carbon not elsewhere specified or included).
4%
180
Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing ammonium carbamate.
4%
181
Carboxyamide-function compounds including saccharin and its salts and amine function compounds.
4%
182
Carboxyamide-function compounds, amide-function compounds of carbonic acid.
4%
183
Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxacid, their halogenated.
4%
184
Carboys, bottles, jars, phials of glass, of a kind used for the packing goods, stoppers, lids and other closures, of glass.
4%
185
Cartons, Boxes (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags, packing container.
4%
186
Casein, caseinates and other case in derivatives, casein glues.
4%
187
Cathode ray oscilloscopes, Spectrum analysers, Signal analysers.
4%
188
Cellulose and its chemical derivatives & cellulose ethers, not elsewhere specified in primary forms.
4%
189
Chemical elements doped for use in electronics in the form of discs, wafers or similar forms, chemical compounds doped for use.
4%
190
Chlorates and perchlorates, bromates and perbromates, iodates and priodates.
4%
191
Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides.
4%
192
Chromium ores and concentrates.
4%
193
Chromium oxides and hydroxides.
4%
194
Cobalt ores and concentrates.
4%
195
Cobalt oxides and hydroxides.
4%
196
Colour lakes preparations based on colour lakes as specified in Note 3. of chapter 32.
4%
197
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black) as specified in Note 2.
4%
198
Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip, other than unvulcanized rubber. No.40.06.
4%
199
Compounds, inorganic or organic of rare earth metals, of yttrium or of scandium or of mixtures of these metals.
4%
200
Computer systems and peripherals, electronic diaries.
4%
201
Copper ores and concentrates.
4%
202
Copper sulphates.
4%
203
Creosole oils.
4%
204
Cyanides, cyanide oxides and complex cyanides.
4%
205
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
4%
206
Cyclic hydrocarbons.
4%
207
DATA/Graphic Display tubes, other than Picture tubes and parts.
4%
208
DC Micromotors, stepper motors of 37.5 watts.
4%
209
Denatured ethyl alcohol of any strength.
4%
210
Diazo-. Azo- or Azoxy-compounds.
4%
211
Di-Ethylene glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol
4%
212
Diodes, transistors & semi-conductor devices.
4%
213
Diphosphorus pentaoxide, phosphoric acid and polyphosphoric acids.
4%
214
Dithionites and sulphoxylates.
4%
215
Electrical apparatus for line telephony or line telegraphy.
4%
216
Electrical calculators.
4%
217
Electrical capacitors, fixed, variable and parts.
4%
218
Electrical resistors.
4%
219
Electronic Integrated Circuits and Micro-assemblies.
4%
220
Enzymes, prepared enzymes not elsewhere specified or included.
4%
221
Esters of other inorganic acids (excluding ester of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated.
4%
222
Ethers, ether-alcoholsperoxides, either-peroxides, ketone peroxides (whether or not chemically defined) & their halogenated.
4%
223
Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and their derivatives.
4%
224
Ethylene oxide.
4%
225
Ethylene, propylene.
4%
226
Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a three membered ring and their halogenated sulphonated.
4%
227
Finishing agents, dry carriers to accelerate the dyeing or fixing of due-staffs and other products & preparations, textile, papers.
4%
228
Flexible plain films.
4%
229
Flurides, fluorosilicates, flouroaluminates and other complex flurine salts.
4%
230
Flurine, chlorine, bromine and iodine.
4%
231
Fulminates, cyanates and thiocyanates.
4%
232
Glass frit and other glass in the form of powder, granules or flakes.
4%
233
Glycerol, crude, glycerol waters and glycerol lyes.
4%
234
Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
4%
235
Granulated slag (slag sand) from manufacture of iron and steel.
4%
236
Halides and halide oxides of non-metals.
4%
237
Halogenated derivatives of hydrocarbons.
4%
238
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No.29.12.
4%
239
HDPE.
4%
240
Heterocyclic compounds with nitrogen heteroatom(s) only.
4%
241
Heterocyclic compounds with oxygen heteroatom(s) only.
4%
242
Hydrazine & hydroxylamine and their inorganic salts other inorganic bases, other metal oxides, hydroxides and peroxides.
4%
243
Hydrogen chloride (hydrochloric acid), chlorosulphuric acid.
4%
244
Hydrogen, rare gases & and other non-metals.
4%
245
Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of strontium or barium.
4%
246
Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols.
4%
247
Ion-exchangers based on polymers, of heading Nos.39.01 or 49.13 in primary forms.
4%
248
Iron oxides and hydroxides.
4%
249
Isotopes other than those of heading No.28.44 and compounds, inorganic or organic of such isotopes.
4%
250
IT software or any media.
4%
251
LCD Panels, LED panels and parts.
4%
252
Lead ores and concentrates.
4%
253
Liquid Crystal devices, flat panel display devices and parts.
4%
254
Liquid glucose (non-medical).
4%
255
LLDPE/LDPE.
4%
256
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20%.
4%
257
Manganese oxides.
4%
258
Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp & pulps of other fibrous cellulosic materials.
4%
259
Methanol.
4%
260
Microphones, multimedia speakers, headphones etc.
4%
261
Mixed alkylbenzenes & mixed alkylnapthalenes, other those of heading No.27.07 or 29.02.
4%
262
Molybdenum ores and concentrates.
4%
263
Naphthalene.
4%
264
Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemicals).
4%
265
Natural rubber, batala, gutta pecha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
4%
266
Nickel ores and concentrates.
4%
267
Niobium, tantalum, vanadium or zirconium ores and concentrates.
4%
268
Nitric acid, sulphonitric acid.
4%
269
Nitrile-functon compounds.
4%
270
Nitrites, nitrates.
4%
271
Normal paraffin.
4%
272
Nucleic acids and their salts, other heterocyclic compounds.
4%
273
Optical fibre and optical fibre bundles, cables.
4%
274
Optical fibre cables.
4%
275
Organic derivatives of hydrazine or of hydroxylamine.
4%
276
Organic-sulphur compounds.
4%
277
Other ores and concentrates.
4%
278
Oxides of boron, boric acids.
4%
279
Oxygen-function amino-compounds.
4%
280
Paper printed labels, paperboard printed labels.
4%
281
Paper-self adhesive tape and printed wrappers used for packing.
4%
282
Partially oriented yarn, polyester texurised yarn and waste thereof..
4%
283
Parts and accessories of HSN 84.69,84.70 & 84.71.
4%
284
Parts of HSN 85.01.
4%
285
Permanent magnets and articles.
4%
286
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products in Note 3.
4%
287
Phenols.
4%
288
Phosphides, whether or not chemically defined excluding ferrophosphorus.
4%
289
Phosphinates (hyphosphites), phosphonates (phospgpites) and polyphosphates.
4%
290
Phosphoric ester and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or nitrosated derivatives.
4%
291
Polyacetals, other polyethers and epoxy resin, in primary forms, polycarbonates, alkyl resins, polyalkylesters & polyesters.
4%
292
Polyamides in primary forms.
4%
293
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated derivatives.
4%
294
Polyester fibre waste.
4%
295
Polyester staple fibre & polyester staple fibre fill.
4%
296
Polyethylene Terephthalate chips.
4%
297
Polymers of propylene in primary forms.
4%
298
Potassium dischromate.
4%
299
Precious metal ores and concentrates.
4%
300
Prepared driers.
4%
301
Prepared rubber accelerators, compound plasticizers for rubber or plastics, not elsewhere specified or included anti-oxidizing .
4%
302
Prepared unrecorded media for sound recording.
4%
303
Printed circuits.
4%
304
Printing ink whether concentrated or solid.
4%
305
PVC.
4%
306
Quaternary ammonium salts and hydroxides, lecithins and other phosphoaminolipids.
4%
307
Radio communication receivers, radio Pagers.
4%
308
Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) & compounds.
4%
309
Reaction initiators, reaction accelerators and catalytic preparations not elsewhere specified or included.
4%
310
Reclaimed rubber, in primary forms or in plates, sheets or strips.
4%
311
Reducers and blanket wash/roller wash used in the printing industry.
4%
312
Residual lyes from manufacture of wood pulp whether or not concentrated, desugared or chemically treated, including lignin sulphonate.
4%
313
Retarders used in the printing industry.
4%
314
Rosin & resin acids and derivatives, thereof, rosin spirit and rosin oils.
4%
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.
4%
316
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated.
4%
317
Self-adhesive plates, sheets, film, strip of plastics whether or not in rolls.
4%
318
Signal generators and parts.
4%
319
Silicons in primary forms.
4%
320
Sodium dischromate.
4%
321
Sodium hydroxide (caustic soda), potassium hydroxide(caustic potash) peroxides of sodium or potassium.
4%
322
Stoppers, caps and lids ( including crown corks, screw caps and pouring stopper) capsules for bottles, threaded bungs, seals.
4%
323
Sulphides of non-metals, commercial phosphorus trisulphide.
4%
324
Sulphides, polysulphides.
4%
325
Sulphites, thiosulphates.
4%
326
Sulphonated, nitrated or nitrosalted derivatives of hydrocarbons whether or not halogenated.
4%
327
Sulphur, sublimed or precipitated, colloidal sulphur.
4%
328
Sulphuric acid and anhydrides thereof Oleum.
4%
329
Suphonamides.
4%
330
Switches, connectors, relays for up to 5 amps.
4%
331
Synthetic organic colouring matter whether or not chemically defined, preparations based on synthetic organic colouring Note 2.
4%
332
Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural.
4%
333
Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strips, mixtures of any products.
4%
334
Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives..
4%
335
Telephone answering machines.
4%
336
Tin ores and concentrates.
4%
337
Titanium ores and concentrates.
4%
338
Titanium oxides.
4%
339
Toluole.
4%
340
Transmission apparatus other than apparatus for radio or T.V. broadcasting.
4%
341
Tungsten ores and concentrates.
4%
342
Uninterrupted power supply.
4%
343
Unsaturated acyclic monocarboxylic acids, cyclic mono-carboxylic, their anhydrides, halides, peroxides and peroxyacids.
4%
344
Uranium or thorium ores and concentrates.
4%
345
Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
4%
346
Vegetable waxes (other than triglycerides), bees wax, other insect waxes and supermaceti, whether or not refined or coloured.
4%
347
Wood tar, wood tar oils wood creosote, wood naptha, vegetable pitch, brewer pitch and similar preparations based on resin acid.
4%
348
Word processing machines, electronic typewriters.
4%
349
Xylole.
4%
350
Zinc ores and concentrates.
4%
351
All processed fruits, vegetable etc. including a jams, jelly, Pickle, fruit squash, paste, fruit drink and fruit juice ( whether in sealed container or otherwise)
4%