THE SEVENTH SCHEDULE
(See section 9)
List of non-creditable goods
(i) All automobiles including commercial vehicles, and two and three wheelers, and spare parts for repairs and maintenance and tyres and tubes thereof;
(ii) Fuels in the form of petrol, diesel, kerosene, LPG, CNG, PNG and coal;
(iii) Conventional clothing and footwear, clothing fabrics;
(iv) Food for human consumption;
(v) Beverages for human consumption;
(vi) Goods designed, and used predominantly for, the provision of entertainment including television receivers, video cassette players, radios, stereo systems, audio cassette player, CD players, DVD players, computer game consoles and computer games, cameras of any kind;
(vii) Air conditioners, ari conditioning plants or units other than those used for Manufacturing purposes; air coolers, fans and air circulators;" and
(viii) Tobacco in any form and tobacco products.
(ix) Office equipments, furniture, carpets, stationery items, advertisements, and publicity materials, sanitation equipments, fixtures including electrical Fixtures and fittings, generators and electrical installation;
(x) Elevators (lifts);
(xi) Computers other than those used for the purpose in normal business;
(xii) All kinds of cranes, earthmovers, JCB, excavators, road rollers, concrete mixing machines and other similar machineries;
(xiii) Goods for personal consumption or for gifts;
(xiv) Goods purchased and accounated for in business but utilised for the facility to the employees; and
(xiv) Goods used for construction of or incorporation in civil structures and Immovable goods or properties not constituting part of the works contracts;