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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - Scheudle HISTORY
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Body

SCHEDULE II

[ See section 9 ]

S.No.

 Description of goods Rate of tax u/s.9

(percent)

(1) (2) (3)
Part II  
1. Agricultural implements , not operated manually or not driven by animal 4
2. All equipments for communications such as Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) 4
3. All Intangible goods like copyright, patent, rep license 4
4. All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing and earthen tiles 4
5. All types of yarn (other than cotton and silk yarn in hank), yarn waste and sewing thread 4
6. All kinds of utensils and enamelled utensils including pressure cookers and pans, but excluding utensils made of precious metals 4
7. Aluminium conductor steel reinforced (ACSR), AA / AAA Conductors 4
8. Arecanut powder and betel nut 4
9. Articles and ornaments made of rolled gold and imitation gold, imitation jewellery 4
10. Bagasse 4
11. Bamboo 4
12. Bearings 4
13. Beltings of all kinds and descriptions 4
14. Bicycles, tricycles, cycle rickshaws and parts (including tyres and tubes) and accessories thereof 4
15. Biomass briquettes 4
16. Bitumen and coal tar 4
17. Bone meal 4
18. Buckets, ghamela, tasla and tagadi made of iron, steel, aluminium, plastic or other material except precious materials, and crow bar. 4
19. Bulk drugs 4

20. Candles 4
21. All metal castings 4
22. Centrifugal , monobloc and submersible pumps, pumping sets and parts thereof 4
23. Coffee beans and seeds, cocoa pod, green tea leaf and chicory 4
24. Chemical fertilizers, gypsum, micro-nutrients, plant growth promoters and regulators, pesticides, weedicides, insecticides, rodenticide and herbicides other than mosquito and insect repellents such as jet mat, good knight mat, mosquito coils 4

25. Coir and Coir products excluding coir mattresses 4
26. Combs 4
27. Cotton and cotton waste 4
28. Crucibles 4
29. Cups and glasses of paper and plastics 4
30. (i) Aviation turbine fuel sold to a Turbo-Prop Aircraft ;

(ii) Coal and coke;

(iii) Crude oil ;

(iv) Hides and skins, whether in a raw or dressed state

(v) Iron and Steel;

(vi) Jute;

(vii) Oilseeds;

(viii) Liquefied petroleum gas (LPG) for domestic use,

as specified in section 14 of the Central Sales Tax Act, 1956 except those mentioned elsewhere in this Schedule

4
31. Edible oils, oil cake, but excluding cotton seed oil cake 4
32. Electrodes 4
33. Exercise books, graph books, drawing books and laboratory note books 4
34. Fabrics other than those specified in Schedule I 4
35. Feeding bottles and nipples 4
36. Ferrous and non-ferrous metals and alloys; non- ferrous metals such as aluminium, copper, zinc, metal scrap 4
37. Fibres of all types and fibre waste 4
38. Fly ash 4
39. Parched/roasted/fried grams 4
40. Hand pumps including parts and fittings 4
41. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower including, - 4
Aawala saar, Akalkara, Amaltas, Amber, Asagandh, Atisbeej, Badiyan, Bagadkhar, Bagchibeeja, Baheda, Baibading, Bikhumba, Balchhad, Baluja, Bansalochan, Bapachi, Bedana, Beejban, Belguda, Bharangi, Bhrmi, Bhilama, Bhojpatra, Chabak, Chhabilaphool, Chirayata, Chirmu, Chitawar, Chopchini, Dhavadiphool, Dikamali, Gajban, Garni Beej, Gataran, Ghodbachh, Godanti, Gokhro, Gugal, Gule Gajwan , Gulkheru, Hajratber, Harkachri, Harra, Haruber, Heeradakkhan, Heeragol, Heerakasi, Hinlu, Indrajav, Irani, Jamalgota, Jarakush, Jatamasi, Julaphadar, Kadachhal, Kadayagudal, Kavi kachri, Kagachiya, Kahuk, Kaiphal, Kakodi, Kamarsas, Kansi, Kapil, Kapoor kachri, Kawacha, Khaichini Lakdi, Khas, Khatmi, Khubaji, Khurmasi, Kulanjan, Kulfa, Lajwanti, Lakhdana, Lakhpatri, Lalchandan, Machuphal, Madanmast, Magitha, Maidalakdi, Mako, Malkangni, Marodphl, Mastangi, Menphal, Murdasingi, Muslisafed, Narakachur, Negadbeej, Nirmali, Mulethi, Padamkashta, Pakhanbet, Palas Ka Phool, Pathani Lodh, Phoolgulab, Piplabadi, Punerva, Rabvesara, Raskapoor, Ratanjot, Rawansaresat, Reetha, Romal Musli, Sajji, Salam Mishri, Salampanja, Samudraphal, Samudraphen, Samudrasaunf, Shatavar, Shilajit, Shilaas, Shitalchini, Singhraf, Tagaraganta, Tejbal, Tukmalanga and Vidyanath  
42. Heeng (asafoetida) 4
43. Honey 4
44. Hose pipes and fittings thereof 4
45. Hosiery goods 4
46. Hurricane lantern, kerosene lamp, kerosene wick stove, kerosene pressure stove, petromax, glass chimney and parts thereof 4
47. Ice 4
48. Omitted 4
49.

 Industrial cables (High voltage cables, Plastic coated cables, jelly filled cables and optical fibres) 4
50. Insulators 4
51.

 Computers, telephone ,cellular hand set and parts thereof, teleprinter and wireless equipment and parts thereof, and Information Technology products, that is to say -

(1) Computer devices, that is to say :

    (i) Desk top
    (ii) Personal computer
    (iii) Servers
    (iv) Work station
    (v) Nodes
    (vi) Terminals
    (vii) Net-work P.C.
    (viii) Home P.C.
    (ix) Lap top computer
    (x) Note-book computer
    (xi) Palm top computer/PDA/Electronic calculators / Electronic typewriter

(2) Net-work controller cards/memories, that is to say :

    (i) Net-work interface card
    (ii) Adopter - ECI/EISA/Combo/PCMCIA
    (iii) DIMMS memory
    (iv) SIMMS memory
    (v) Central processing unit
    (vi) Controller-SCSI/Array
    (vii) Processors
    (viii) Data/Graphic display tubes other than picture tube and parts

(3) Storage units, that is to say :

    (i) Hard disk drives/hard drives
    (ii) RAID devices and their controllers
    (iii) Floppy disk drives
    (iv) C.D. rom drives
    (v) Tape drives - DLT drives/DAT
    (vi) Optical disk drives
    (vii) CD write/Re-write devices

(4) Other equipments, that is to say :

    (i) Key board
    (ii) Monitor (LCD)
    (iii) Mouse
    (iv) Multi-media kits

(5) Printers and output devices, that is to say :

    (i) Dot-matrix
    (ii) Laser jet
    (iii) Desk jet
    (iv) Line printers
    (v ) Pass-book printers
    (iv) Lead printers

(6) Net-working products, that is to say :

    (i) Hubs
    (ii) Routers
    (iii) Electronic switches
    (iv) Connectors
    (v) Trans-receivers
    (vi) middleware

(7) Software, that is to say :

    (i) Application software
    (ii) Operating system
    (iii) Middle ware/firmware

(8) Power supply equipments, that is to say :

    (i) Switch board power supplies
    (ii) Uninterrupted power supplies (UPS)
    (iii) CVT
    (iv) DC micro motors, stepper motors of 37.5 watts
    (v ) Permanent magnets and articles

(9) Net-working equipments and accessories, that is to say :

    (i) Optical fibre and optical fibre bundles and cables
    (ii) Signal cable
    (iii) Connectors
    (iv) Terminal blocks
    (v) Jet panels
    (vi) Patch cord
    (vii) Mounting cord
    (viii) Patch panels
    (ix) Back board
    (x) Wiring blocks
    (xi) Surface mount boxes
    (xii) LCD panels, LED panels and parts
    (xiii) Signal generators and parts
    (xiv) Permanent magnets and articles

(10) Consumable, that is to say :

    (i) C.D./DVD rom
    (ii) Blank CD/DVD
    (iii) Floppy disc
    (iv) Taps DAT DLT
    (v) Printer ribbons
    (vi) Toners for printers
    (vii) Inkjet cartridges
    (viii) Inks for output devices
    (ix) Computer stationery

(11) Electronic components used for Information Technology, that is to say :

    (i) Printed circuit board assembly/populated
    (ii) Printed circuit board/PCB
    (iii) Transistors
    (iv) Integrated circuits
    (v) Diodes/Thyristor/LED
    (vi) Resistors
    (vii) Capacitors
    (viii) Switches, push buttons and rockers
    (ix) Plugs/sockets/relays
    (x) Magnetic heads/print heads
    (xi) Connectors
    (xii) Microphones/Multimedia peakers/Headphones/
    fuses
    (xiii) CRO/spectrum analyser, signal analyser
    (xiv) Permanent magnets and articles

(12) Telecommunication equipments, that is to say :

    (i) Video phones
    (ii) Telephone answering machines
    (iii) Fax cards
    (iv) Multiplexors
    (v) Modems
    (vi) Antenna and mast
    (vii) Wireless datacom equipments
    (viii) Top boxes for video and digital signaling
    (ix) V-SATS
    (x) Video conferencing equipments
    (xi) Radio communication receivers and radio pagers
    (xii) Electrical apparatus for line telephony
    (xiii) Parts and accessories
    (xiv) Tower components

(13) Such other goods as the State Government may, by notification, specify.

4

52. Kattha 4
53. Omitted  
54. Khoa (Mawa) and cheese 4
55. Industrial inputs and packing materials that is to say- 4
(1) (i) Acid oil (ii) fatty acid (iii) oil sludge (iv) soap stock (v) lecithin  
  (2) Acetals and hemiacetals.  
  (3) Acetone  
  (4) Acrylic polymers.  
  (5) Activated carbon.  
  (6) Aldehydes whether or not with other oxygen function.  
  (7) Alkali or alkaline earth metals  
  (8) Aluminium hydroxide  
  (9) Aluminium ingots and aluminium wire rods  
  (10) Aluminium ores and concentrates  
  (11) Amine-function compounds  
  (12) Amino-resins and polyphenylene oxide  
  (13) Ammonia, anhydrous  
  (14) Animal including fish fats, oils, crude, refined or purified  
  (15) Animal or vegetable fats boiled, oxidised and dehydrated  
  (16) Antimony ores and concentrates  
  (17) Artificial graphite  
  (18) Basic chromium sulphate  
  (19) Benzole  
  (20) Bleach liquor  
  (21) Borates and peroxoborates  
  (22) Butadiene  
  (23) Calcium carbides  
  (24) Caprolactum, DMT, MEG, PTA  
  (25) Carbon (carbon blacks and other forms of carbon)  
  (26) Carbonates and peroxocarbonates  
  (27) Carboxyamide-function compounds including saccharin and its salts  
  (28) Carboxylic acids  
  (29) Casein and Caseinates  
  (30) Cellulose and its chemical derivatives  
  (31) Chemical elements doped  
  (32) Chemical preparations for photographic uses other than varnishes, glues, adhesives and similar preparations  
  (33) Chlorates and perchlorates, Bromates  
  (34) Chlorides and chloride oxides  
  (35) Chromium ores and concentrates  
  (36) Chromium oxides and hydroxides  
  (36-A) Cigarette filter rod  
  (37) Cobalt ores and concentrates  
  (38) Cobalt oxides and hydroxides  
  (39) Colour lakes  
  (40) Colouring matter of vegetable or animal origin  
  (41) Compounded rubber, unvulcanised  
  (42) Compounds, inorganic or organic of rare earth metals  
  (43) Copper ores and concentrates  
  (44) Copper sulphate  
  (44-A) Copper wire rod, copper wire bar and copper cathode.  
  (44-B) Copper winding wire, enameled copper wire and bare copper wire  
  (45) Creosole oils  
  (46) Cyanides and cyanide oxides  
  (47) Cyclic alcohols  
  (48) Cyclic Hydrocarbons  
  (49) Denatured ethyl alcohol of any strength  
  (49-A) Dextrin and dextrose mono hydrate  
  (50) Diazo-, Azo- or azoxy-compounds  
  (51) Di-Ethylene Glycol and Mono-Ethylene Glycol  
  (52) Diphosphorous pentaoxide and phosphoric acid  
  (53) Dithionites and sulphoxylates  
  (54) Enzymes and Prepared enzymes  
  (55) Esters of other inorganic acids  
  (56) Ethers, ether-alcohols and ether-phenols  
  (57) Ethylene Diamine Tetra Acetic Acid and Nitrillo Triacetic Acid and their derivatives  
  (58) Ethylene Oxide  
  (59) Ethylene and Propylene  
  (60) Expoxides, epoxyalcohols and epoxyethers  
  (61) Finishing agents, fixing of dye-stuffs  
  (62) Flexible plain films  
  (63) Fluorine, chlorine, bromine and iodine  
  (64) Flurides and fluorosilicates  
  (65) Fulminates, cyanates and thiocyanates  
  (65-A) Gelatin  
  (66) Ghee  
  (67) Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish  
  (68) Glass frit and other glass in the form of powder, granules or flakes  
  (69) Glucose  
  (70) Glycerol crude, glycerol waters and glycerol lyes  
  (71) Glycosides, natural or reproduced by synthesis and their salts.  
  (71A) Goods consumed in manufacture of goods by the units, situated in the State of Madhya Pradesh, of the defence production department of the Government of India.  
  (72) Granulated slag (slag sand) from manufacturing of iron or steel  
  (73) Ground granulated blast - furnace slag (GGBS)  
  (74) Halides and halide oxides of non-metals  
  (75) Halogenated derivatives of Hydrocarbons  
  (76) Halogenated, sulphonated, nitrated or nitrosated derivatives of Phenols and Phenol alcohols  
  (77) HDPE  
  (78) Heterocyclic compounds with nitrogen heteroatom(s) only  
  (79) Heterocyclic compounds with oxygen heteroatom(s) only  
  (80) Hydrazine & hydroxylamine and their inorganic salts  
  (81) Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined  
  (82) Hydrogen chloride (Hydrochloric acid)  
  (83) Hydrogen peroxide  
  (84) Hydrogen, rare gases and other non-metals  
  (85) Hydroxide and peroxide of magnesium  
  (86) Industrial monocarboxylic fatty acids  
  (87) Inorganic products of kind used as luminophores  
  (88) Ion-exchangers based on polymers  
  (89) Iron ores and concentrates, including roasted iron pyrites  
  (90) Iron oxides and hydroxides  
  (91) Isotopes and compounds  
  (92) Lead ores and concentrates  
  (93) Liquid glucose (non-medicinal) and Dextrose syrup  
  (94) LDPE / LLDPE  
  (95) Maize germ, maize gluten and maize oil  
  (96) Manganese ores and concentrates  
  (97) Manganese oxides  
  (98) Mechanical wood pulp, chemical wood pulp and semi-chemical wood pulp  
  (99) Methanol  
  (100) Mixed alkylbenzenes  
  (101) Mixed PVC stabilizer  
  (102) Molybdenum ores and concentrates  
  (103) Napthalene  
  (104) Natural polymers  
  (105) Natural rubber, balata, gutta percha  
  (106) Nickel ores and concentrates  
  (107) Niobium, tantalum, vanadium or zirconium ores and concentrates  
  (108) Nitric acid, sulphonitric acids  
  (109) Nitrile-function compounds  
  (110) Nitrites and nitrates  
  (111) Normal Paraffin  
  (112) Nucleic acids and their salts  
  (113) Organic derivatives of hydrazine or of hydroxylamine  
  (114) Organo-sulphur compounds  
  (115) Oxides of boron and boric acids  
  (116) Oxygen - function amino-compounds  
  (117) Paper board  
  (117A) Paper covered aluminium strips / wires.  
  (118) Partially oriented yarn and polyester texturised yarn  
  (119) Petroleum resins  
  (120) Phenols  
  (121) Phosphides, whether or not chemically defined  
  (122) Phosphinates and phosphonates  
  (123) Phosphoric ester and their salts  
  (124) Pigments  
  (125) Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils  
  (126) Plates, sheets and strip of non-cellular rubber  
  (127) Polyacetals  
  (128) Polyamides  
  (129) Polycarboxylic acids  
  (130) Polymers of ethylene in primary forms  
  (131) Polymers of propylene  
  (132) Polymers of styrene in primary forms  
  (133) Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms  
  (134) Polyester chips  
  (135) Potassium dichromate  
  (136) Precious metal ores and concentrates  
  (137) Prepared driers  
  (138) Prepared pigments  
  (139) Prepared rubber accelerators  
  (140) PVC granules  
  (141) PVC and XLPE insulated wires and cables  
  (142) Quaternary ammonium salts and hydroxides  
  (143) Radioactive chemical elements  
  (144) Reaction initiators and reaction accelerators  
  (145) Reclaimed rubber  
  (146) Reducers and blanket wash/roller wash  
  (146A) Refractory castable and monolithics  
  (147) Residual lyes from manufacturing of wood pulp  
  (148) Retarders  
  (149) Rods, tubes and profile shapes of unvulcanised rubber  
  (150) Rosin and resin acids and derivatives  
  (151) Saturated acyclic monocarboxylic acids  
  (152) Sheets, circles and ingots of zinc, brass and copper  
  (153) Silicon carbide  
  (154) Silicons  
  (155) Sodium dichromate  
  (156) Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash)  
  (157) Sugars chemically pure ( other than sucrose, lactose, maltose, glucose and fructose); Sugar ethers, sugar acetals and sugar esters and their salts  
  (158) Sulphides of non-metals  
  (159) Sulphides and Polysulphides  
  (160) Sulphites and thiosulphates  
  (161) Sulphonamides  
  (162) Sulphonated, nitrated or nitrosated derivatives of hydrocarbons  
  (163) Sulphur and barytes  
  (164) Sulphur and sublimed or precipitated and colloidal sulphur  
  (165) Sulphuric acid and anhydrides  
  (166) Synthetic organic colouring matter  
  (167) Synthetic organic tanning substances  
  (168) Synthetic rubber and factice derived from oils  
  (169) Tanning extracts of vegetable origin  
  (170) Tin ores and concentrates  
  (171) Titanium ores and concentrates  
  (172) Titanium oxides  
  (173) Toluole  
  (174) Tungsten ores and concentrates  
  (175) Unsaturated acyclic monocarboxylic acids  
  (176) Uranium or thorium ores and concentrates  
  (177) Vegetable alkaloids, natural or reproduced by synthesis and their salts  
  (178) Vegetable waxes, paraffin waxes and Bees wax  
  (179) Vulcanised rubber thread and cord  
  (180) Wood tar and wood tar oils  
  (181) Xylole  
  (181-A) Yeast  
  (182) Zinc ores and concentrates  
  (183) Zinc oxide and zinc peroxide  
  (184) Zipper  
  (185) Aseptic packaging aluminium foil of thickness not exceeding 0.2 mm ( whether or not backed by paper, plastic or other backing material)  
  (186) All kinds of bags and sacks including HDPE, LDPE and PP woven sacks for packing of goods  
  (187) Articles of plastics for packing of goods  
  (188) Carboys, bottles, jars and phials of glass  
  (189) Cartons and Boxes for packing of goods  
  (190) Empty tins and empty barrels  
  (191) All kinds of ropes and twines including jute twine  
  (191-A) Paper cones and bobbins  
  (192) Printed labels of paper and paperboard  
  (193) Self-adhesive tape  
  (194) Self-adhesive plates, sheets, film and strip of plastics  
  (195) Stoppers, caps and lids  
  (196) Such other goods as the State Government may, by notification, specify  
56. Lac and shellac 4
57. Medical equipments / devices and implants 4
58. Murmuralu, pelalu, atukulu, puffed rice, muri, murki (Other than the goods specified in Schedule I) 4
59. Napa slabs (Rough flooring stones) and shahabad stones 4
60. Newars 4
61. Nuts, bolts, screws and fastener that is to say - hinges, nails, rivets, cotter, cotter pins, staples and panel pins 4
62. Ores and minerals 4
63 Paper, paper waste and newsprint 4
64.

 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof 4
65. Moulded plastic footwear, hawai chappals and straps thereof (other than the goods specified in Schedule I) 4
66. Porridge 4
67. Printed material including diary and calendar 4
68. Printing ink excluding toner and cartridges 4
69. Pulp of bamboo, wood and paper 4
70. Rail coaches, engines, wagons and parts thereof 4
71.

 Readymade garments, madeup of fabric including towel (sale price of which exceeds rupees one hundred), pillow cover, rajai cover, blanket, socks, handkerchief, ties. 4
72.

 Renewable energy devices or equipments, including their parts, that is to say -

1. Flat plate solar collectors

2. Concentrating and pipe type solar collectors

3. Solar cookers.

4. Solar water heaters.

5. Solar crop driers and systems.

6. Solar air / gas / fluid heating system.

7. Solar refrigeration, cold storages and air conditioning system.

8. Solar stills and desalination systems.

9. Solar pumps based on solar thermal and solar photo-voltaic conversion.

10. Solar power generating system.

11. Solar photo-voltaic modules and panels for water pumping and other applications.

12. Windmills and any specially designed devices which run on windmills.

13. Any special devices including electricity generators and pumps running on wind energy.

14. Bio gas engines and bio gas plant and accessories and equipments connected theirwith for utilising energy from bio gas.

15. Agricultural and municipal waste conversion devices producing energy from bio mass.

16. Equipments for utilising ocean waves.

17. Hydrams or hydraulic ram or similar other devices using energy derived from flowing or stored up water.

18. Solar cells

19. Solar lanterns and lamps.

4
73. Safety matches 4
74. Sand and grit 4
75. Omitted  
76. Sewing and knitting machines and atta chakki and parts and accessories thereof 4
77. Ship and other water vessels including non-mechanised boats 4
78. Skimmed milk powder, UHT milk and flavoured sweetened milk 4
79. Solvent oils other than organic solvent oil 4
80. Spectacles, parts thereof, contact lens and lens cleaner 4
81. Spices of all varieties and forms including Ajwain, Amchur, Dalchini, Dhania, Dry chilli, Garam Masala, Haldi, Ilaichi, Jaipatri, Jaiphal, Jeera, Kalaunji, Kali mirch, Kesar, Loung, Methi, Patharphool, Saunf, Shahjeera, Sonth, Suwa, Tejpan 4
82. Sports goods (excluding apparels and footwear) 4
83. Starch 4
84. Sugar other than those specified in Schedule I 4
84A. Traditional sweets and namakeen, chat, pakodi, samosa, kachori, dahi bada, poha and sabudana khichadi, and Shrikhand 4
85. Tamarind, tamarind seed and powder 4
85A. Tatpatti 4
86. Tea 4
87. Tobacco and tobacco products other than those specified in Schedule I 4
88. Toys excluding electronic toys 4
89. Tools 4
90. Tractors, power tillers, threshers, harvesters, attachment and parts (including tyres, tubes and flaps) thereof 4
91. Transformers and parts thereof 4
92. Transmission towers 4
93. Umbrella (except garden umbrella) and parts thereof 4
94. Vanaspati (Hydrogenated Vegetable oil ) 4
95. Vegetable oil including ginglli oil and bran oil 4
96. Wet dates 4
97. Wooden crates 4
98. Writing instruments, geometry boxes, colour boxes, crayons, pencils and pencil sharpeners 4
99. Writing ink 4
100.

 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla 4
101. Clay including fireclay, fine china clay and bal clay 4
102. Lignite 4
103. Lime, Lime stone, clinker and dolomite. 4
104. Linear alkyl benezene, sulphonic acid and alfa olefin sulphonate 4
105. Plastic granules, plastic powder plastic scrap and master batches 4
106. Stainless Steel sheets 4
107. Knitting wool 4
108.

 Processed or preserved vegetables and fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise) 4
108A.

 Raw potato chips, sewain and finger (made by small industries) 4
109. Processed meat, poultry and fish 4
110. The goods of local importance not included in Schedule I : 4
  (1) Chikon products  
  (2) Kirpan  
  (3) Prasad, bhog or maha bhog by religious institutions  
  (4) Religious pictures not for use as calender  
  (5) Tapioca and sabudana  
  (6) Mat locally known as madur, madurkathi or cyperus  
  (7) Corymlosus known locally as gola mathi, rattan, reed (in malyalam)  
  (8) Plantain leaves  
  (9) Coconut fibre  
  (10) vadam and vathal  
  (11) Panchamritam, namakatti and vibhuti  
  (12) Unbranded broomsticks  
  (13) Agate  
  (14) Takhti  
  (15) Beehive  
  (16) Gamosha  
  (17) Bukhari  
  (18) Loi  
  (19) Pattu  
  (20) Gabba  
  (21) Kangri  
  (22) Quandakari  
  (23) Animal shoenails  
  (24) Matstick and reed obtainable from cyperus corymbosus known locally as gola methi, madur khathi, mutha or cyperus malaccensis known locally as chimatipatti  
  (25) Willow vicker  
  (26) Singhada  
  (27) Mekhla Chaddar  
  (28) Sattu  
  (29) Misri, patasha as part of prasad