THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - SCHEDULE
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Body

SCHEDULE II

(See Section 8(1))

PART II

S.No .	Desicription	Rate of tax u/s 8 (percent)
(1)	(2)	(3)
1	Acid oil, Fatty acid, oil sludge, soap stock, lecithin	5
2	Additives of petrol and diesel	5
3.	Agricultural implements , not operated manually or not driven by animal	5
4.	All equipments for communications such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)	5
5.	All Intangible goods like copyright, patent, rep license	5
6.	(i) All kinds of bags including HDPE, LDPE and PP woven sacks (ii) All kinds of ropes and twines including jute twine. (iii) All goods for use as containers and packing materials	5
7.	All kinds of chemicals, acids and sulphur.	5
8.	All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles	5
9.	All processed fruits including fruit jams, jellies, pickles, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise)	5
10(a).	All types of yarn (other than cotton yarn, cotton and silk yarn in hank) yarn waste and sewing thread	5
10(b).	Cotton yarn (other than cotton yan in hank)	5
11.	Aluminum conductor steel reinforced (ACSR)	5
12.	Aluminum, Aluminum alloys, their products (including extrusions) not elsewhere mentioned in this schedule or in any other schedule	5
13.	All utensils including pressure cookers/pans except utensils made of precious metals	5
14.	Areconut powder and betel nut	5
15.	Article made of rolled gold, imitation gold and imitation jewellery	5
16.	Biogases	5
17.	Bamboo	5
18.	Bearings	5
19.	Bed sheets, pillow covers and other made ups.	5
20.	Beltings	5
21.	Bicycles, tricycles, cycle rickshaws, parts, tyres and tubes and accessories thereof	5
22.	Biomass briquettes.	5
23.	Bitumen (Coal-Tar), Bitumen emulsion	5
24.	Bone meal	5
25.	Bulk drugs	5
26.	Candles	5
27.	Capital goods as notified by the state government	5
28.	Castor oil	5
29.	Castings of all metals	5
30.	Chemical fertilisers, bio fertilisers including micro nutrients, plant growth promoter, plant nutrients, herbicides, rodenticides, pesticides, weedicides and insecticides	5
31.	Centrifugal and monobloc submersible pumps and parts thereof	5
32.	Clay including fire clay, fine china clay and ball clay	5
33.	Coal ash of all types and coal powder.	5
34.	Coffee beans and seeds, cocoa pod, green tea leaf and chicory	5
35.	Coir and Coir products excluding coir mattresses	5
36.	Omitted
37.	Cotton and cotton waste	5
38.	Crucibles	5
39.	Cups, plates and glasses of paper and plastics.	5
40.	Declared goods as specified in section 14 of the Central Sales Tax Act, 1956.	5
41	Dehydrated vegetables and vegetable mushrooms Processed vegetables	5
42	Drugs and medicines including vaccine, syringes and dressings, medicated ointments produced under drug license	5
43	Dyes including acid dyes and basic dyes	5
44.	Edible oil, vegetable oil and oil cake excluding coconut oil	5
45.	Electrodes	5
46.	Omitted
47.	Feeding bottles, nipples	5
48.	Ferrous and non-ferrous metals and alloys; nonmetals such as aluminium, copper, zinc and extrusions of those	5
49.	Fibres of all types and fibre waste	5
50.	Flour, atta, maida, suji, besan	5
51.	Fried grams	5
52.	Glucose D	5
53.	Hand pumps and spare parts.	5
54	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower	5
55	Honey.	5
56.	Hose pipes	5
57.	Hosiery goods	5
58.	Ice	5
59.	Incense sticks commonly known as, agarbatti, dhupkathi or dhupbatti, dhoop and lobhan	5
60.	Industrial inputs as notified by the State Government.	5
61.	Industrial cables( high voltage cables,xlpe cables, jelly filled cables, optical fibres)	5
62	Insulators	5
63.	IT products as notified by the State Government.	5
64	Kattha.	5
65	Kerosene lamp / lantern, petromax, glass chimni.	5
67	Khoa (Mawa)	5
68.	Knitting wool	5
69.	Lignite	5
70.	Lime, lime stone, products of lime	5
71	Linear alkyl benzene	5
72	Lottery tickets	5
73	Maize starch, maize gluten, maize germ and oil	5
74	Medical equipments/devices and implants	5
75	Mixed PVC stabilizer	5
76	News print	5
77.	Niwars	5
78.	Nepa slabs (Rough flooring stones)	5
79	Nuts, bolts, screws and fasteners	5
80	Old and second hand cars	5
81.	Ores and minerals	5
82.	Omitted
83.	Paraffin wax of all grade standards other than food grade standard including standard wax and match wax, Slack wax	5
84	Pens of all kinds including refills	5
85	Petrochemicals	5
86.	Pipes of all varieties including ductile pipes and PVC pipes and fittings thereof	5
87.	Plastic Footwear including hawai chappal and straps thereof	5
88.	Plastic granules, plastic powder and master batches	5
89.	Porridge	5
90.	Printed material including diary, calendar	5
91.	Omitted
92.	Processed meat, poultry and fish	5
93.	Pulp of bamboo, wood and paper.	5
94.	Rail coaches, Engines and Wagons and part thereof	5
95.	Readymade garments	5
96.	Renewable energy devices and spare parts	5
97.	Sand (river sand) and grit	5
98.	Sewing machines, its parts and accessories	5
99.	Ship and other water vessels	5
100.	Safety matches	5
101.	Omitted
102.	Skimmed milk, milk powder and UTH milk	5
103.	Solvent oils other than organic solvent oil	5
104.	Spectacles, parts and components thereof, contact lenses and lens cleaner	5
105.	Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies and hing (asafoetida)	5
106.	Sports goods and articles excluding apparels and footwear	5
107.	Stainless Steel sheets not falling under declared goods	5
108.	Starch	5
109.	Tamarind, tamarind seed and powder	5
110.	Tea	5
111.	Tools as notified by the State Government	5
112.	Tractors, harvesters, attachment and parts including tyre and tube thereof	5
113.	Transformers	5
114.	Transmission wires and towers	5
115.	Umbrella except garden umbrella	5
116.	Vanaspati (Hydrogenated Vegetable oil )	5
117.	Wet dates	5
118.	Stationery as notified by the State Government	5
119.	Buckets made of iron and steel, aluminum, plastic or other materials excluding those made of precious materials	5
120.	Phenyl	5
121.	H.D.P.E. Woven fabrics and tarpaulin	5
122.	Toys excluding electronic toys	5
123.	Photographic paper	5
124.	Stay sets, transmission line fittings and clamps for distribution line	5
125	Battery operated electric vehicle	5
126	Plastic Comb	5
127	Nail Polish the selling price of which does not exceed rupees ten	5
128	Compact Flurescent Lamps	5
129	Audio Cassette	5
130	Barbed Wire	5
131	Cement Concrete Pole	5
132	Un-manufactured tobacco and Bidi	4
133	Industrial cable (High Voltage cable, plastic coated cable, jelly filled cable, optical fiber cable).	5