Schedule II(b)

List of goods taxable @ 14.5%

Sl. No.	Description
1	Abrasives including grinding stones, abrasive sheets, wheels, sections, sand paper, emery paper, emery cloth, emery powder, emery paste, water paper and the like
2	Alcohol (ethyl & methyl), neutral spirit, denatured spirit and rectified spirit
3	Adhesive of all kinds including gum, glue, adhesive solution, gum paste, lapping compound, liquid M-seal epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes, gummed tapes and resin other than those specified elsewhere in this schedule or in any other schedule.
4	Advertisement hoarding
5	Aero planes and other aircrafts including helicopters and all kinds of parachutes, dirigibles, all kinds of gliders, all types of flying machines, aircrafts launching gear, parts and accessories thereof
6	(i) Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments; (ii) Refrigeration plants, and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee, walk-in-coolers; (iii) Cold storage plants and equipments including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments; (iv) Water cooler cum heater units; (v) Parts and accessories of items (i) to (iv) above
7	Air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour
8	Anti-bed sore made of PVC, rubber or other materials
9	Apparatus for making coffee under pressure, commonly known as espresso
10	Arms, ammunitions and explosive of all kinds including (i) rifles, revolvers, pistols and bayonets, truncheons and ammunition used therewith (ii) Hand grenades; (iii) Air guns, air rifles and pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like
11	Articles and other goods of aluminum, brass, bronze, copper, cadmium, lead and zinc other than specified in any other Schedule.
12	Articles made of horn, coconut shell, straw, bamboo, cane and other woods other than those specifically included in any other entry in this schedule
13	Omitted
14	Asbestos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule
15	Asphaltic roofing
16	Articles, equipments for gymnastics and health fitness equipments
17	Baby and adult diapers
18	betel nut
19	Bakery products including biscuits of all varieties, cakes, pastries, pizza-breads, other than those specified in any other schedule
20	Baking powder, bread improver, cake gel, vinegar, wheat gluten and edible gelatin used for confectionery and ice creams
21	Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods
22	Beds, pillows and quilts made of cotton or silk cotton
23	Binoculars, opera glasses, other optical telescope, astronomical instruments, microscopes, binocular microscope, magnifying glasses, diffraction apparatus and mounting including theodolite, survey instruments and optical lenses other than lenses for spectacles
24	Blasting gun powder and other mechanical explosives
25	Bleaching powder of all varieties and descriptions
26	Boards such as planner boards, graph boards, writing cum projecting boards, white mark ceramic steel dry wipe boards
27	parts and accessories of Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like,
28	Omitted
29	Cables of all types, other than those specifically included in this schedule or in any other schedule
30	Cement including white cement and their substitutes and cement concrete mixture
31	Chinaware, porcelain ware and stoneware articles
32	Cigar cases and cigarette cases, pipe holders, tobacco pipes, cigarette filter and hookah
33	Cinematographic equipments including video cameras, projectors, over-head projectors, enlargers, plates and cloth required for use therewith, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, arc or cinema carbons, cinema slides, paper, paper boards required for use therewith
34	Citronella oil
35	Clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, pokers, office files of all kinds, paper cutter, black board, black board dusters
36	Omitted
37	Coconut products (other than sweets and confectionery and those specifically included under any other item in this Schedule) and Coconut Oil of all varieties
38	Coffee powder including French coffee and coffee drink
39	Collapsible gates, rolling shutters whether operated manually, mechanically or electrically and their parts and grills made of iron and steels
40	Computer cleaning kit
41	Conduit pipe and its fittings
42	Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi and frozen confectionery, frozen desert, chewing gum, bubble gum and the like
43	Cooked food including beverages other than liquor, served in, or supplied from any- (a) hotel, (b) restaurant, (c) refreshment room, (d) club or (e) eating house
44	Cooking gas other than those specified elsewhere
45	Cosmetics and toilet articles that is to say, - Talcum powder, prickly heat powder, similar medicated body powder, shampoo of all varieties and forms, hair and body cleaning powder of all kinds, sandal wood oil, ramachom oil, cinnamon oil, perfumes, scents, snow and cream, eau de cologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturizers, make-up articles (not including talcum powder), complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishes and varnishes, polish removers, eye liners, eye lashes and body deodorants
46	Cushion, mattress, pillows, seat cover and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam
47	Chemicals including Caustic Soda, Caustic Potash, Soda ash, bleaching powder, Sodium bi-carbonate, Sodium hydrosulphite, Sulphate of alumina, Sodium nitrate, Sodium acetate, Sodium Sulphate, acid Slurry, trisodium phosphate, Sodium tripoly phosphate, Sodium Silicate, Sodium metasilicate, Carboxy methylcelluiose, Sodium Sulphide, acetic acid, Sodium bi-Sulphite, oxalic acid, Sodium thio-Sulphate, Sodium Sulphate, Sodium alginate, benzene, critic acid, diethylene glycol, Sodium nitrite, hydrogen peroxide, accetal dehyde, Pentaenythate, Sodium alpha olefin, Sulphonate Sodium formate, chemical components and mixtures and all other chemicals not specified elsewhere in this Schedule or in any other Schedule
48	C.P. accessories
49	Deccan hemp products other than deccan hemp fibre
50	Detergents whether cake, liquid or powder, toilet soap, washing soap, laundry brighteners, abir, blue, stain busters, stain removers and all kinds of cleaning powder and liquids
51	Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient
52	Diesel locomotive and parts and accessories thereof
53	Doors, windows, ventilators, partitions, stands, ladders, etc. made of any materials
54	Dry fruits, nuts and kernel such as almond, pistha, dry grapes, figs, apricots, walnut, cashew kernel other than those specified elsewhere in this Schedule
55	Duplicating machines , photo copying machines, reprographic copiers including roneo machines, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith
56	Dehydrated vegetables and vegetable, mushrooms, Processed vegetables
57	Electric motors, spare parts and accessories
58	Electrical domestic and commercial appliances including - food processors like mixer, grinder, ovens, frying pans, roti-maker, rice cooker, deep fat frier, curd maker, hot food cabinet, water heater including immersion heater, electric kettle, electric knife, cooking ranges, washing machine, dish washer, electric iron, electric hair drier, electric hair remover, shavers, electric time switches, mechanical timers, vacuum cleaner, water purifier, drier, coffee roasting appliances, floor polishers, massage apparatus, sharpeners, bending machines other than those specifically included under any other entry in this schedule or in any other schedule
59	Electrical goods of all kinds used in the generation, transmission, distribution or in the connection with the consumption of electricity, including all kinds of transformers, inverters, voltage stabilizers, wires and cables, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, penal boards, distribution boards, electrical relays, single phasing preventors, wooden plugs, lighting arrestors, electrical earthenware and porcelainware, circuit breakers, starters, chokes, power supply indicators, winding wires and strips, jointing materials, heating elements, general lighting system(GLS) lamps, bulbs, tubs, light fittings, chandeliers and their shades, fans , air circulators, protectors, stands, fixtures, fittings, bettens, brackets, sound or visual signaling apparatus such as bells, sirens, indicator penal, burglar or fire alarms other than those specifically included under any other entry in this schedule or in any other schedule
60	Electronic goods (i) electronic systems, instruments, apparatus and appliance including television, audio & video cassette tape recorder, compact disc writer, audio & video cassettes, audio & video magnetic tapes and CDs, video cassette players, automatic teller machines, music systems, amplifier, graphic equalizer, synthesizer, tuner, tape deck, record player, record changer, compact disc player, speaker, sales register; (ii) components, spare parts and accessories thereof including cathode ray tube, electronic wires, sleeves, casings, cappings, cables, switches, plugs, holders, jacks, connectors, chokes, starters, relays, fuses, head cleaners and lubricants of all kinds other than those specifically included in any other entry in this schedule or in any other schedule
61	Electroplated nickel, chromium silver or german silver goods
62	Empty gas cylinders
63	Fax machines and their parts and accessories
64	Fibreglass sheets and articles made of fibreglass other than those specifically included in this schedule or in any other schedule
65	Fire fighting equipments and devices
66	Fire works including coloured matches
67	Floor and wall tiles of all varieties (i) Ceramic tiles, glazed floor, roofing and wall tiles; (ii) Cuddappah stone slabs and Shahabad stone slabs; (iii) (a) Granite blocks (rough or raw); (b) Polished granite slabs, including tomb stones, monument slab and head stone; (iv) Black stone, kota stone or any other natural stone, (v) Marbles, that is to say,-(a) Marble boulders or lumps, (b) Marble slabs (c) Marble chips (d) Marble dusts (e) marble floor tiles and wall tiles (f) Other articles made of marbles (vi) Mosaic tiles, chips and powder
68	Floor coverings, that is to say, (i) carpets, durries, druggets, kalins, galichas, carpetry and rugs whether tuffed, piled or otherwise whether made from cotton, silk, synthetic or other fibres, whether machine made, handmade or made on handlooms but excluding jute carpets, coir carpets or mattings, handmade or handloom made woven durries and jamakkalams; (ii) Laminated, impregnated or coated matting materials such as linoleum including PVC(vinyl) materials
69	Foam rubber products, plastic form products, or other synthetic foam products of every description including; (i) sheets; (ii) cushions (iii) pillows and (iv) mattresses
70	Food - (i) Ready to serve foods and food preparations including instant foods, pickles, chatnis, sauces, jams, marmalades, jellies, sweets and sweet meats, confectionery, chocolates, toffees and savories like chips and popcorn; (ii) Sweets made of groundnuts, gingilly; (iii) Fried, roasted or salted grams and kernels; (iv) Semi-cooked or semi-processed food stuffs like coconut milk, coconut milk powder, food mixes, noodle, vermicelli and macaroni including spaghetti and cornflakes, vegetative and animal preparation sold in sealed container; (v) Food colours, essences of all kinds and powders or tablets used for making food preparation;
71	Footwear of all kinds excluding moulded plastic footwear, hawai chappals and straps
72	Fruit oils like - grape oil, orange oil, lemon oil, lime oil, carrot oil etc (ii) Leaves oil such as mint oil, curry leaf oil etc.
73	Fruits sold in preserved form
74	Fur, skins with fur, and articles made of fur, skin and leather
75	Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel
76	Furniture made from any material whether sold in assembled or unassembled form and ready to assemble, and parts thereof. Explanation:- Slotted angles, gussets, plates, panels and strips which when assembled form furniture or equipments, shall be deemed to be furniture or office equipments as the case may be, for the purpose of this item.
77	Garden and beach umbrellas and parts thereof
78	Garnet sand
79	Gas cylinders, gas stove, burners and other accessories thereof
80	Gases, liquefied or not, other than those specifically mentioned in this schedule or in any other schedule (taxable @ 4% w.e.f. 14/08/2019)
81	Glass and glassware other than those specified elsewhere in this schedule or in any other schedule
82	Glycerin
83	Hair - (i) Human hair; (ii) Wigs
84	Omitted
85	Handlooms Machinery and parts and accessories thereof
86	Helmets
87	Hollow polyester fibre
88	Omitted
89	Instant tea and instant coffee
90	Insulated flexible air ducts made of PVC or other materials
91	Internal combustion engine, marine engine, diesel engine, oil engine, generators, their spare parts, other than those specifically mentioned in this Schedule.
92	Ivory, rosewood and sandalwood articles
93	Jute-cum-polypropylene coverings
94	Key chains and key holders
95	Kitchenware including crockery, cutlery, non-stock wares, heat resistant cookware, cook and serve ware to keep food warm, casseroles, pressure stoves, gas stoves, ovens and similar home appliances not coming under any other entry in this Schedule or in any other schedule
96	Laboratory reagents, disinfectants
97	Laminated board of sheet of all varieties and description including expanded polystryrene of all kinds of mica, sunmica, formica, decolam, copper-clad board or sheet
98	Leather goods
99	Lifts, elevators, hoists, whether operated by electricity, hydraulic powder, mechanical power or steam
100	Light roofing sheets (obtained by immersing paper mat in bitumen)
101	Lighters of all kinds including spark lighters
102	Liquified petroleum gas other than for domestic use
103	Locks, padlocks and keys (all kinds)
104	Low sulphur heavy stock (LSHS)
105	Lubricants
106	(i) Machinery of all kinds (other than those specifically mentioned in this schedule) worked by (i) electrically (ii) Nuclear power (iii) Hydro- dynamic and steam power (iv) Diesel or petrol (v) Furnace oil (vi) Kerosene (vii) Coal including cake and charcoal (viii) Any other form of fuel or power (including human or animal labour) (ix) Parts and accessories of all machineries and tools used with the machineries mentioned in sub-items (i) and (iii) above x) All kinds of 'Bearings'. (xi) - Handloom machinery and parts & accessories thereof.
107	Maize products that is to say - liquid glucose, dextrose, monohydrate, malto dextrine, glucose 'D', maize gluten, maize oil, hydrol corn steep liquor
108	Measuring devices such as (i) vernier caliper, screw gauge, depth gauge, coating thickness gauge, dial indicator, outside micro meter, mitutoya cylinder gauge, precision thread rink guage, precision ply gauge, colour comparator, water meters, gas meters, industrial thermometers, parts and accessories thereof; (ii) weighing machines of all kinds including platform scales, weigh bridges, counter scales, spring balances, weighing scales and balances, parts and accessories of such machines and weights used therewith (iii) dipping measures, metric pouring measures, conical measures, cylindrical measures (iv) meter scales, measuring tapes, steel yards and survey chains
109	sea food, egg, fruits and vegetables preserved and sold in airtight containers
110	Mercury
111	Menthol
112	Metallic products other than those specified elsewhere in this schedule or in any other schedule
113	Micro cellular rubber
114	Milk products including condensed milk, ghee, paneer, cheese including cottage cheese, butter, butter oil, ice creams, margarine, whether or not bottled, canned or packed.
115	Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof
116	Motor coolant, solvent oil and transformer oil
117	Motor vehicle other than pre-owned /used car, chassis of motor vehicles, motor cycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engine, trailers, motor bodies built on chassis of motor vehicles and bodies build on motor vessels, components, spare parts excluding of motor vehicles and accessories thereof
118	Motor, operated electrically or otherwise, and pump operated with or without motor, including spare parts, components and accessories of such motor and pump
119	Musical instruments, electrical and electronic
120	Omitted
121	Maize starch, maize gem
122	Naphtha
123	Natural & synthetic essential oils not elsewhere specified in this schedule or in any other schedule
124	Non-alcoholic beverages and their powders, concentrates and tablets including (i) aerated water, soda water, mineral water, water sold in sealed containers or pouches, (ii) soft drinks, (iii) health drinks of all varieties, (iv) other non-alcoholic beverages; not falling under any other entry in this schedule or in any other schedule
125	Office machines, equipments and apparatuses including franking, address-printing, tabulating, cash registering, cheque writing, accounting, statistical, indexing, punching machines, stapler machines, card punching and paper shredding machines and apparatuses; paper pins, pen stands, pencil lead, pencil sharpeners, permanent makers, refill leads, stamp racks, stapler pins, rulers of all kinds, gulli pins and pin studs
126	Optical goods, that is to say, - spectacles, sun glasses, goggles, lenses and frames including attachment, parts and accessories thereof
127	Pyrogenic metal powders
128	Paints, lacquers, polishes and enamels not otherwise specified in this schedule, including powder paints, stiff paste paints and liquid paints; (ii) Colours (iii) Pigments, including water pigments and leather finishes; (iv) Dry distempers including cement based water-paints, oil-bound distempers, plastic emulsion paints; (v) Varnishes, french polish, bituminous and coal-tar blacks; (vi) Cellulose lacquers, nitro-cellulose lacquers, clear and pigments and nitro-cellulose ancillaries in liquid, semi-solid or pasty forms; (vii) Turpentine oil, bale-oil, white oil (viii) Diluents and thinners including natural and synthetic drying and semi-drying oils such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, parilla oil, whate oil and tung oil; (ix) Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings, non-refractory surfacing preparations for facades, indoor walls, false ceiling or the like; (x) Primers of all kinds (xi) All other materials used in painting and varnishing such as paint brushes, paint removers and stainers of all kinds and the like
129	Pan masala, pan chutney, scented supari and the like biri, tobacco for manufacture of biri and any kind of unmanufactured tobacco
130	Paper envelopes whether printed or not, paper cups, pulp moulded products such as eggs tray and other paper products Pens of all kinds including refills
131	Paraffin wax - food grade standard
132	Perambulator including push chair for babies, and spare parts, accessories and components thereof
133	Photographic cameras and enlargers, flash light apparatus, photo blocks, lenses, films including x-ray films and film packs and plates, X-ray machine, scanners, medical imaging equipments, chemicals used in the photographic development and printing process, paper and cloth, photo albums, stamp, photo frames, photo mounts and other parts and accessories required for use therewith.
134	Plaster of paris
135	Plastics sheets and articles made from all kinds and all forms of plastic including articles made of polythene, polyvinyl chloride, poly propylene, polyesterene and the like materials, but excluding those specified in any other schedule.
136	Playing cards of every description Greetings cards, invitation cards and visitors cards (Both blank and printed), humour card, picture card, picture posts cards
137	Plywood, veneer plywood, hard board, particle board, block board, insulation board, laminated board, batten board, hard or soft wall ceiling, floor boards, and similar boards of wood of all kinds, whether or not containing any material other than wood; (ii) All other non-soft boards or insulating material made of any other material other than wood
138	Pollution control equipments, namely:- (i) Water pollution control equipments - Coarse screen / micro screen (stainless steel/ mild steel), Rotary screen / comminutor (stainless steel / detritor), Racker arms, weirs, paddles, motor with reduction gear arrangements intended for clarifiers for liquid waste treatment, surface aerators / floating aerators and accessories, diffuses of all types for supply of air in liquid waste treatment, radial arms and accessories for trackling filters, demineraliser for effluent treatment, synthetic packing media for trackling filters, packed bed columns / towers for effluent treatment, headers and laterals with accessories for trickling filters, digestors, gas meters and electrical heaters for digestors, gas holding tanks for digestors.
139	Power driven pumps for liquids and liquid elevators whether or not fitted with a measuring device excluding centrifugal pumps, monoblock pump sets, submersible pumps and parts and accessories which are actually adapted for use with pumps and valves
140	Power factors and shunt capacitors of all kinds
141	Packing cases and materials including cork sheets, gunny bags, HDPE / PP woven strips, HDP / PP Circular strips and woven fabrics Hessain cloth, hessain based paper, polythene and Hessain based paper, high density polythene fabric based paper and bituminised water proof paper, jute twine, polythene and plastic bags including LDPE plastic bags for milk pouches. Tin containers, shooks, tea, chests waste paper, wooden boxes, wooden shavings, wooden crates, wooden cable drums or other materials notified by Govt. in this behalf (Explanation p/anks panels, battens when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry
142	Petrochemicals (other than industrial inputs)
143	Petrol and diesel additives
144	Petroleum products other than specified in any other schedule
145	(A) Pollution control equipments, Instrumentation (B) B.Oc incubator (C) C.oc apparatus, Ion analyzer, (2) Air pollution control equipments- filters (fabric filters, bag filter vaccum filter), Electrostatic precipitators, cyclones, wet scrubbers, partical analyzer (So2, Co, Nox, Sox, hydro Carbons, Chlorine, fluorine etc.) personal samplers, detectors (for grass), high volume sampler, pressure gauges, timber, filter head assembly, pitet tube, sanpling train (for ambient / stack air Quality monitoring) smoke meter, mist eliminator
146	Omitted
147	Rain coat, tarpaulin and products of waterproof cloth, rexin and PVC cloth.
148	Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts
149	Rough synthetic gem boules
150	RTS grills
151	Rubber products, synthetic rubber products and products of mixture of rubber and synthetic rubber including tread rubber not elsewhere mentioned in this Schedule or in any other schedule
152	Saccharine
153	Saffron
154	Sanitary towels, sanitary napkins, beltless napkins and tampous, baby diaper, baby nappies, disposable diapers
155	Scientific instruments and lab equipments like optical instruments, electrical instruments, scientific balance, acoustic instruments, and mechanical instruments
156	Shaving set, safety razor, razor blades, razor cartridge, shaving brush, shaving cream, shaving soap, after shave lotion
157	Shoe polish including shoe wax, cream and whitener
158	Silverware
159	Sound transmitting equipments including loudspeakers, Dictaphones, amplifiers and similar apparatus for recording and reproducing sound and spare parts and accessories thereof
160	Soya milk
161	Omitted
162	Stainless steel sheets not falling under declared goods
163	Spriulina products and other supplemental diet products in the form of pills, powders, capsules, etc.
164	Stainless steel products excluding utensils
165	Strong room or vault doors and ventilators, armored or reinforced safes, strong boxes and doors, cash chests, cash or deed boxes, wall coffers, safe deposit lockers and locker cabinets
166	Studio backgrounds including lighting control reflectors, tri-reflector, modifiers, backgrounds, curtains backgrounds, etc.
167	Suit cases, brief cases, attaché cases, dispatch cases, trunks, purses, hand bags, vanity bags, vanity cases and vanity boxes
168	Synthetic gems
169	Tabulating, calculating machines, parts and accessories thereof
170	Tailoring materials, namely needles, scissors, hooks, buttons, zips, buckles, measuring tape and stick, collars and collar bones, horn buttons, indent hooks and eyes, jean buttons, knitting pins, long stitch kits, MS coated button / stars, zip fasteners, zippers, cuff links, crochet hooks
171	Tanning barks
172	Telecommunication apparatus and ribbons used therewith not falling under any other entry in this Schedule or in any other schedule.
173	Television sets and component parts and accessories thereof
174	Timber including Casurina and Eucalyptus timber.. Explanation : Timber includes all kinds of wood, standing trees, logs, planks, rafters of any size or variety other than those coming under any specified entry in this schedule or in any other chedule
175	wear parts such as twist drills, taps, reamers, spanners, screw-drivers, files, cutting pliers, hammers, cutters, dies, button bits, tungsten, carbide wear parts, ceramic industrial wear parts and the like
176	Tooth paste, tooth powder (whether medicated or not), tooth brush and other dentifrices, mouth washes and deodorants
177	Torch light and bulbs
178	Electronics toys,
179	Transport equipments other than those specifically mentioned in this schedule
180	Typewriters, typewriter ribbon used therewith, whether or not in spools, correction fluids and spare parts
181	Tyres and tubes other than those for bicycles, tri-cycles, cycle rickshaws and wheel-chairs; flaps
182	Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated flasks, containers and vessels including thermoses, thermic jugs, ice buckets or boxes, tins and receptacles to keep food or beverages or other articles hot or cold and components and accessories thereof
183	Vegetable, mineral and other preparations, dietical foods and all other preparations for human consumption in liquid, pill, powder forms, whether prepared according to pharmacopial standards of otherwise, other than those specified elsewhere in this schedule
184	Vinegar
185	Watches, clocks, time-pieces (whether or not in combination with any other devices), stop watches, time switches, mechanical-timers, time-records, auto print time punching clocks, time-registers, instrument panel clocks of all kinds including all such electronic devices, parts and accessories thereof, watch bands, watch bracelets, watch chains, watch straps
186	Water - distilled water, medicinal water, ionic water, battery water, de-mineralised water
187	Water filter of all varieties and descriptions
188	Water proofing, damp proofing and weather proofing compounds
189	Water supply and sanitary equipments and fittings of every description including storage tanks, sinks, wash basins, wash basin pedestals, taps, pipe-fittings, bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof;
190	Omitted w.e.f. 20-11-2013
191	Wireless reception instruments and apparatus, transistor radio, radio, radiograms and transistors and components thereof including all electrical valves, accumulators, amplifiers and loud speakers which are used exclusively in such instruments and apparatus.
192	Yeast-fresh, dried or compressed; yeast extract-paste of powder and yeast cell wall
193	Miscellaneous items not covered in any other Schedule
	List of goods taxable @ 25%
1.	Tobacco & Tobacco Products including Cigarette & Gutka
	List of goods taxable @ 8%
1.	Toys excluding electronic toys