THE FIRST SCHEDULE
PART - B
[See sub-section (2) of section 3]
Goods which are taxable at the rate of 5 per cent
(b) Sewing threads of all kinds whether natural or artificial but excluding surgical sewing thread
(c) Waste of all types of yarn and sewing thread
(b) Imitation jewellery
(b) Brick-bats, brick ballast, hollow block bricks, cement hollow blocks,
(c) Country bricks and country tiles made of baked clay and other machine made or hand made (other than those specified in the Fourth Schedule) and stone-ware
(d) Crog of (a) to (c)
(b) Pump sets upto 10 h.p. and their parts.
(ii) Omitted w.e.f. 12th July, 2011
(iii) Insect repellent coils, mats, liquids and creams and
(iv) Mosquito destroyers and insect killer devices including heating devices used with insect repellent mats.
(ii) Handmade paper including handmade paper board and
(iii) Handmade ultramarine blue, handmade washing blue, handmade robin blue, handmade laundry brightners of all its forms
(ii) Scouring or cleaning powder other than branded and hand made soaps and hand made shampoos
(ii) Metal powder including metal pastes of all types and grades and metal
(iii) scraps other than those falling under the declared goods,
(iv) All metal castings,
(v) Extrusions of non-ferrous metals such as aluminium, copper, and zinc.
Explanation: Planks pannels, battens, when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry.
(a) Aluminium scraps
(b) Non-ferrous scraps, non-ferrous metal scraps, that is to say, scraps of copper, copper alloys, brass, lead and lead alloys (other than those specified elsewhere in the Schedule)
(c) Cloth rags
(d) Waste of wool (goats hair and similar fibrous growth on bodies of animal) and waste of woolen yarn.
(e) Old brass, copper and stainless steel vessel whether worn out or beaten and
(f) Waste of paper board
(ii) Childrens' playground equipments
(ii) Trailors of tractors of all kinds
(iii) Power tillers, threshers, combined harvesters and transplanter and
(iv) attachments and parts of (i), (ii) & (iii)