DEMO|

THE TRIPURA VALUE ADDED TAX ACT , 2005-SCHEDULE
-

Body

Schedule -II (a)

List of goods taxable at the rate of 5%

Sl No. Description
1 Agricultural implements not operated manually or not driven by animal
2 All equipments for communication such as, Private Branch Exchange(P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc.
3 All intangible goods like copyright, patent, rep license etc.
4 All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles.
5 All types of yarn other than cotton and silk yarn in hank and sewing thread.
6 All utensils including pressure cooker / pans except utensils made of precious metals.
7 Arecanut powder
8

i) Acids
ii) Alfa Olefin Sulphonate
9 Aluminium Conductor Steel reinforced (ACSR)
10 Aluminium, aluminium alloys, their products (including extensions) not elsewhere mentioned in the Schedule or in any other Schedule
11 Imitation jewellery
12

i) Artificial silk yarn, Polyster fibre yarn and staple fibre yarn
ii) Animal hair
13

i) Album
ii) All processed fruits, vegetables etc. including fruits jams, jelly, pickles, fruits squash, paste, fruit drinks, fruit concentrate, fruits syrup, fruit cordial and fruit juice (whether in sealed container or otherwise).
14 Bamboo
15 Omitted w.e.f 17th July, 2007
16 Beedi leaves
17 Beltings
18

i) Bicycles, tricycles, cycle rickshaws & parts , tyres and tubes thereof
ii) Non mechanised boats used by fisherman for fishing.
19

i) Bitumen
ii) Biomass Briquettes
20 Bone meal
21 Textile made-ups viz. bed sheets, bed covers, bed spreads, pillow covers, towels, blankets, table cloths, handkerchiefs and other textile made-ups.
22

i) Bulk drugs
ii) Buckets made of iron and steel, aluminum, plastic or other materials (except precious materials)
23 Bagasse
24 Basic Chromium Sulphate Sodium bi-Chromate bleach liquid
25 Capital goods, such as,

(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.

26 All metal Castings
27 Centrifugal, monobloc and submersible pumps and parts thereof
28 Coffee beans and seeds, cocoa pod and chicory
  iii) Candles
29 Chemical fertilizers, Biofertilizer and micronutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides, weedicides etc.
30 Coir and Coir products excluding coir mattresses
31

i) Cotton and cotton waste
ii) Combs
iii) Cups and glasses of plastics
iv) Cups and glasses of paper.
v) Computer stationery.
32 Crucibles
33

i) Castrol oil
ii) Coaltar.
34 Clay including fire clay, fine china clay and ball clay
35 Sugar and textiles imported from outside India, and declared goods as specified in section 14 of the central sales tax Act, 1956. (Taxable @ 5%)
36 Dyes, that is say (i) Acid Dyes (ii) Alizarine Dyes (iii) Bases (iv)Basic dyes (v) Direct dyes (vi) Naphthols (vii) Nylon dyes (viii)optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi)Vat dyes (xii) Sulphur Dyes (xiii) All other Dyes not specified elsewhere in the Schedule
37 oil cake and Edible oils other than Coconut oil.
38 Welding rods & electrodes and bulldozers, excavators, earthmovers, dumpers, dippers, pipe layers, scrappers & the like
39

i) Exercise book, graph book and laboratory note book
ii) Geometry boxes, colour boxes, crayons.
40 Embroidery or Zari articles that is to say -

(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

41 Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those
42 Fibres of all types and fibre waste
43 Feeding bottles and nipples
44 Fried, roasted or salted grams and kernal
45 Fire clay coal ash, coal boiler ash, coal cinder ash, coal powder , clinker , fly ash
46 Railway coaches, engine, wagons and parts and accessories there of
47 Hand pumps and spare parts
48

i) Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower
ii) Honey.
49 Hose pipes and fittings there of
50 Hosiery goods
51

i) Husk and bran of cereals
ii) Rice bran
iii) Hing (Asafoetida)
52 Omitted w.e.f 13th July, 2007.
53 Ice
54 Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati havan samagri including dhoop sambrani and lobhana
55

i) Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)
ii) Insulators
56 Industrial inputs as listed in Schedule-VI
 57 IT products as listed in Schedule-VII, telephone and parts thereof, teleprinter and wireless equipment and parts thereof
58

Omitted
ii) Khandsari.
iii) Kattha.
iv) Khoya / Khoa.
v) Kerosene lamp / lantern / petromax and glass chimney
59 Knitting wool
60 Lignite
61

i) Lime, lime stone, products of lime, dolomite and other white washing materials not elsewhere mentioned in this Schedule or in any other schedule
ii) Shahabad Stone.
62 Linear alkyl benezene,LAB, Sulphonic Acid, Alffa Olefin Sulphonate
63 Laminated and decorative sheets, veneers
64 Metals, alloys, metal powders including metal pastes of all types and grades and metal scraps other than those falling under declared goods
65 Milk food
66 Mixed P.V.C stabilizer
67

i) Medicine and drugs (including Ayurvedic, Siddha, Unani, Spirituous medical drugs and Homeopathic drugs) including tonics, food supplements, appetizers, vaccines, syringes, dressing, medicated ointment produced under drug license, light liquid paraffin of IP grade but does not include the products capable of being used as cosmetics and toilet preparations including toothpaste, toothpowder, toilet articles, soaps and hair oil..
ii) Hospital instruments, apparatus, appliances, tools and aids used in medical, surgical, dental, veterinary sciences or physiotherapy including electrical and electronic equipments and appliances; syringes and needles; operation theatre equipments, shadow bulbs and tubes, specially made operation and examination tables and cots and suction apparatus; stands, stretchers, trolleys, dental chairs, laboratory equipments and glassware; stethoscopes, thermometers, lacometers, B.P.instruments, surgical cotton wool; enema cans, bed pans, kidney trays and such other hospital ware; surgical gloves, aprons, operation suits, rubber sheets, catheters, I. V.sets and the like; cervical collars, abdominal belts, telonet paraffin gauze dressing, ultrasound jelly, pinchers (steel), medical oxygen, medical kits, medical disposable intravenous administration set, thermometer, mechanical nasal filters, instrument steriliser, hospital wares, gypsona plaster of paris, bandage, fixed, partial dentures, enameled iron trays, and abasis (used in the hospitals), Hospital instruments - ECG instrument, ECG recording chart, ECG jelly, diagnostic and therapeutic equipments, drip set, disposable hypodermic needles, cotton buds, bed elevators, absorbent cotton rolls and the like.
iii) Medical equipment / devices and implants not specified mentioned elsewhere in other Schedule.
68 Newars
69 Napa Slabs (Rough flooring stones)
70 Ores and minerals
71

i) Paper and newsprint
ii) Nuts, bolts, screw and fasteners'
iii) Paper board
72 Pipes of all varieties including fittings
73 Moulded plastic footwear, Hawai Chappals and straps there of
74 (i) Printed materials including diary, calendar etc.

ii) Omitted

iii) pre-owned /used car

75 Printing ink excluding toner and cartridges
76

i) Porridge
ii) Processed meat, fish, poultry
77 Pulp of bamboo, wood and paper
78 Palm fatty acid
79 Paraffin wax of all grade standards other than food grade standard including standard wax and match wax, slack wax
80 i) omitted w.e.f. 04-05-2011
  ii) Pencil sharpeners
81 Plastic granules
82 Readymade garments
83

i) Renewable energy devices and spare parts
ii) Refractory monolithic.
iii) River sand and grit
84 Omitted
85 Safety matches
86 i) Oil Seeds
  ii) Skimmed milk powder and UHT milk.
87 i) Sewing machines
  ii) Spectacles, parts and components thereof, lenses, contact lens and lens cleaner
  iii) Spare parts of motor vehicles
88 Ship and other water vessels
89 Silk fabrics excluding handloom silks unless covered by AED
90 Solvent oils other than organic solvent oil
91 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies
92

i) Starch
ii) Sports goods excluding apparels and footwear.
93 Tamarind seed and powder
94 Tea
95 Tractors,Threshers, harvesters and attachments and parts thereof
96 Transmission towers, Transmission wires and towers
97

i) Omitted w.e.f. 14-10-2014
ii) Tools
98 Umbrella except garden umbrella
99 Vanaspati (Hydrogeneted Vegetable Oil)
100 Vegetable oil including gingili oil and bran oil
101

i) Writing instruments
ii) Writing ink.
102 i) Wet dates
  ii) Wooden crates.
  iii) Works contract which are in the nature of printing works.