SECOND SCHEDULE
List of goods taxable at 6%
[See Section 10(1)(a)]
PART-A
GENERAL
(ii) sewing thread.
(ii) Non-metals.
(ii) Saree that has undergone stitching process and maximum retail price per piece of which exceeds rupees five hundred.
(ii) Pencil maximum retail price per piece of which exceeds rupees ten .
PART-B
[See serial number 39 of Part A]
ITEMS UNDER CATEGORY OF IT PRODUCTS
[See serial number 42 of Part A]
INDUSTRIAL INPUTS & PACKING MATERIALS
(a) insulated wares
(b) bags of the type which are used for packing of goods at the time of a sale for the convenience of the customer including all kinds of carry bags, PP Rolls, garden sleeves, Liner HM bags, LLDPE Bags, plastic/polyethylene sheet/film and sutli, polypropylene ropes, monofilament ropes
(i) winding wires and strips;
(ii) switches, selector switches, fuse switches unit, above 5 amps,;
(iii) contactors, auxiliary contactors, contact block;
(iv) control gears and starters including industrial motor starters;
(v) ammeter, KWH meter, voltmeter;
(vi) insulating materials, insulator;
(vii) jointing materials;
(viii) circuit breakers, HRC fuse, thermostat;
(ix) programmable logic controller, timers;
(x) switch boards, panel boards, distribution boards, control panels, motor control center, power control center, bus duct, burner control cubicle, control desk, push button station, local control station, kiosk, feeder pillar, SMPS, modular plate, M.S. Board;
(xi) electrical relays and single phasing preventor and timers;
(xii) overhead transmission line materials including components, accessories and spare parts thereof including earth spike, stay get, galvanised iron pin, isolators, lightning arrestors, pre-cast concrete pole (PCC pole) and cut outs (fuse unit).
(xiii) Sockets of all types, regulators;
(xiv) casings and capping.
Note 1. Micronutrients and plant growth promoter or regulators are not covered by the scope of this Part.
Note 2.The Rules for the interpretation of the Central Excise Tariff Act, 1985, read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels, shall apply for the interpretation of this Part.
Note 3. Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner than the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this Part and other commodities, though covered by the corresponding description in the Central Excise Tariff, will not be covered by the scope of this Part.
Note 4. Subject to Note 3, for the purpose of any entry contained in this Part, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff Act, 1985, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this Part.
Note 5. Where the description against any heading or sub-heading is shown as "other'' then the interpretation as provided in Note 2 shall apply.