Schedule -II (a)
List of goods taxable at the rate of 5%
(i) machine, machinery, plant, equipment, apparatus, tools, appliances or electrical installation used for producing, making, extracting or procuring of any goods or for bringing about any change in any substance for manufacturing of final products.
(ii) Components, spare parts, and accessories of such machine, machinery, plant, equipment, apparatus, tools, appliances on electrical installation used for purposes as stated in serial no.- (i).
(iii) Moulds and dies used for the purpose of manufacture of goods.
(iv) Pollution control equipments used for the purpose of manufacture of goods.
(v) Refractory and refractory materials used for the purpose of manufacture of goods.
(vi) Storage tank used for the purpose of manufacture of goods.
(vii) Tubes & pipes and fittings thereof used for the purpose of manufacture of goods.
(i) Imi (ii) Zari (iii) Kasab (iv) Salma (v) Dabka (vi) Chumki (vii) Gota (viii) Sitara (ix) Naqsi (x) Kora (xi) glass bead (xii) Badla (xiii) Gazal (xiv) embroidery machines (xv) embroidery needles
ii) Omitted
iii) pre-owned /used car