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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, (other than the goods specified in Schedule 1) 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, but excluding earthen roofing tiles. 4
5. All types of yarn (other than cotton and silk yarn in hank), yarn waste and sewing thread 4
5A. All kinds of CFL bulb/tubes maximum retail price of which does not exceed rupees 100/= 4
5B. All kinds of electric/battery run two wheelers, in which internal combusion engine is not used 4
5C. All kinds of plywood, bolck board, MDF Board, particle board, laminated sheet suchas sunmica. 4
6. All kinds of utensils and enamelled utensils including pressure cookers and pans, but excluding utensils made of precious metals and handmade utensils 4
7. Aluminium conductor steel reinforced (ACSR), AA / AAA Conductors 4
8. Arecanut powder and betel nut (other than sweetened and/or scented 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
14A Omitted w.e.f 7th May, 2007 4
15. Biomass briquettes 4
16. Bitumen and coal tar 4
17. Bone meal 4
18. Buckets, ghamela, tasla and tagadi made of Aluminium, plastic or other material except precious materials, Buckets made of iron, steel and crow bar. 4
19. Bulk Drugs. 4
19A Drugs and medicines including vaccines, syringes, dressings, medicated ointments produced under drug licence and light liquid paraffin of IP grade w.e.f 8th August 2006 4
20. Candles other than handmade 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
30A Dry fruits including kharak (chhuhara) 4
30B Earth Moving machines/equipments, parts and attachments thereof 4
31. Edible oils, oil cake, but excluding cotton seed oil cake 4
31A Electrical Energy meters 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
36A Aluminium profiles/extrusions (shall be deemed to have come into force from 1st April, 2006) 4
37. Fibres of all types and fibre waste 4
38. Fly ash 4
39. Gungharu, ghanta, ghadiyal, jhanjh, manjira, trishul, kamandal and idols of Godess-God. 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
42A Helmets 4
43. Honey 4
44. Hose pipes and fittings thereof 4
45. Hosiery goods 4
46. kerosene wick stove, kerosene pressure stove, petromax, 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, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitro sated derivatives .  
  (3) Acetone  
  (4) Acrylic polymers.  
  (5) Activated carbon, activated natural mineral products, animal black including spent animal black  
  (6) Acyclic alcohols and their halogenated, sulphonated, nitrated or nitro sated derivatives  
  (7) Acyclic hydrocarbons  
  (8) Aldehyde-function compounds, aldehydes, whether or not with other oxygen function, cyclic polymers of aldehydes, para formaldehyde  
  (9) Alkali or alkaline earth metals, rare earth metals.  
  (10) Aluminium oxide and aluminium hydroxide  
  (11) Aluminium ingots and aluminium wire rods  
  (12) Aluminium ores and concentrates  
  (13) Amine-function compounds  
  (14) Amino-resins and polyphenylene oxide, phenolic resins and polyurethanes in primary forms.  
  (15) Ammonia, anhydrous or in aqueous solution  
  (16) Animal including fish fats, oils, crude, refined or purified  
  (17) Animal or vegetable fats boiled, oxidised and dehydrated  
  (18) Antimony ores and concentrates  
  (19) Artificial graphite, colloidal or semi colloidal graphite preparations  
  (20) Basic chromium sulphate  
  (21) Benzole  
  (22) Bleach liquor  
  (23) Borates and peroxoborates (perborates)  
  (24) Butadiene  
  (25) Calcium carbides  
  (26) Caprolactum, DMT, MEG, PTA  
  (27) Carbon (carbon blacks and other forms of carbon)  
  (28) Carbonates and peroxocarbonates (percarbonates)  
  (29) Carboxyamide-function compounds (including saccharin and its salts) and imines function compounds  
  (30) Carboxylic acids with additional oxygen function and their anhydrous halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives  
  (31) Casein and Caseinates and other casein derivatives  
  (32) Cellulose and its chemical derivatives  
  (33) Chemical elements doped in the form of discs, wafers or similar forms, chemical compounds doped  
  (34) Chemical preparations for photographic uses other than varnishes, glues, adhesives and similar preparations  
  (35) Chlorates and perchlorates, Bromates and perbromates, iodates and periodates  
  (36) Chlorides and chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides  
  (37) Chromium ores and concentrates  
  (38) Chromium oxides and hydroxides  
  (39) Cigarette filter rod  
  (40) Cobalt ores and concentrates  
  (41) Cobalt oxides and hydroxides  
  (42) Colour lakes  
  (43) Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black)  
  (44) Compounded rubber, unvulcanised  
  (45) Compounds with other nitrogen functions  
  (46) Compounds, inorganic or organic of rare earth metals, of yttrium or scandium or of mixtures of these metals  
  (47) Copper ores and concentrates  
  (48) Copper sulphate  
  (49) Copper wire rod, copper wire bar and copper cathode  
  (50) Copper winding wire, enameled copper wire and bare copper wire  
  (51) Creosole oils  
  (52) Cyanides and cyanide oxides and complex cyanides  
  (53) Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives  
  (54) Cyclic Hydrocarbons  
  (55) Denatured ethyl alcohol of any strength  
  (56) Dextrin and dextrose mono hydrate  
  (57) Diazo-, Azo- or azoxy-compounds  
  (58) Di-Ethylene Glycol and Mono-Ethylene Glycol  
  (59) Dimethyl terephthalate  
  (60) Diphosphorous pentaoxide and phosphoric acid and Lyphosphoric acids  
  (61) Dithionites and sulphoxylates  
  (62) Dyes  
  (63) Electroplating salts  
  (64) Enzymes and prepared enzymes  
  (65) Epoxides, epoxyalcohols, epoxyphenols and epoxyethers with a three membered ring and their chemical derivatives  
  (66) Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts and their chemical derivatives  
  (67) Ethers, ether-alcohols and ether-phenols, peroxides, ketone peroxides and their chemical derivatives  
  (68) Ethylene and propylene  
  (69) Ethylene Diamine Tetra Acetic acid and Nitrillo Triacetic acid and their derivatives  
  (70) Ethylene Oxide  
  (71) Finishing agents, dye carriers to accelerate the dyeing or fixing of dye stuffs and other products and preparations (for example dressings and mordants), of a kind used in textile, paper, leather or like industries.  
  (72) Flexible plain films  
  (73) Fluorides, fluorosilicates, fluoro aluminates and complex fluorine salts  
  (74) Fluorine, chlorine, bromine and iodine  
  (75) Fulminates, cyanates and thiocyanates  
  (76) Gelatin  
  (77) Ghee  
  (78) 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  
  (79) Glass frit and other glass in the form of powder, granules or flakes  
  (80) Glucose  
  (81) Glues derived from bones, hides and similar items, fish glues  
  (82) Glycerol crude, glycerol waters and glycerol lyes  
  (83) Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives  
  (84) 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.  
  (85) Granulated slag (slag sand) from manufacturing of iron or steel  
  (86) Ground granulated blast-furnace slag (GGBS)  
  (87) Halides and halide oxides of non-metals  
  (88) Halogenated derivatives of Hydrocarbons  
  (89) Halogenated, sulphonated, nitrated or nitro sated derivatives of Phenols and Phenol alcohols  
  (90) HDPE  
  (91) Heterocyclic compounds with nitrogen heteroatom(s) only  
  (92) Heterocyclic compounds with oxygen heteroatom(s) only  
  (93) Hydrazine & hydroxylamine and their inorganic salts  
  (94) Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined  
  (95) Hydrogen chloride (Hydrochloric acid), chloro sulphuric acid  
  (96) Hydrogen peroxide, whether or not solidified with urea  
  (97) Hydrogen, rare gases and other non-metals  
  (98) Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of strontium or barium  
  (99) Hypochlorites, commercial calcium hypochlorite, chlorites, hypobromites  
  (100) Industrial monocarboxylic fatty acids, acid oil from refining, industrial fatty alcohols.  
  (101) Inorganic products of kind used as luminophores  
  (102) Ion-exchangers based on polymers  
  (103) Iron ores and concentrates, including roasted iron pyrites  
  (104) Iron oxides and hydroxides  
  (105) Isotopes and its compounds  
  (106) LDPE/LLDPE  
  (107) Lead ores and concentrates  
  (108) Liquid glucose (non-medicinal) and Dextrose syrup  
  (109) Maize germ, maize gluten and maize oil  
  (110) Manganese ores and concentrates  
  (111) Manganese oxides  
  (112) Mechanical wood pulp, chemical wood pulp and semi-chemical wood pulp  
  (113) Methanol  
  (114) Mixed alkyl benzenes and mixed alkyl naphthalene  
  (115) Mixed PVC stabilizer  
  (116) Molybdenum ores and concentrates  
  (117) Naphthalene  
  (118) Natural polymers and modified natural polymers  
  (119) Natural rubber, balata, guta percha  
  (120) Nickel ores and concentrates  
  (121) Niobium, tantalum, vanadium or zirconium ores and concentrates  
  (122) Nitric acid, sulphonitric acids  
  (123) Nitrile-function compounds  
  (124) Nitrites and nitrates  
  (125) Normal Paraffin  
  (126) Nucleic acids and their salts and other heterocyclic compounds  
  (127) Organic derivatives of hydrazine or of hydroxylamine  
  (128) Organo-sulphur compounds  
  (129) Oxides of boron and boric acids  
  (130) Oxygen-function amino-compounds  
  (131) Paper board  
  (132) Paper covered aluminium strips / wires  
  (133) Partially oriented yarn and polyester texturised yarn  
  (134) Petroleum resins, coumarone-indene resins, polyterpenes, polysuphides, polysulphones  
  (135) Phenols and its salts  
  (136) Phosphides excluding ferro phosphorous  
  (137) Phosphinates (hypophosphites), phosphonates (phosphates), phosphates and polyphosphates  
  (138) Phosphoric ester and their salts, including lacto phosphates and their chemical derivatives  
  (139) Pickling preparations for metal surface, fluxes and other auxiliary preparations for soldering, brazing or welding powders and pastes consisting of metal and other materials, preparations of kind used as cores or coatings for welding electrodes or rods  
  (140) Pigments  
  (141) Plates, sheets and strip of non-cellular rubber  
  (142) Polyacetals, other polyethers and epoxide resins in primary forms, polycarbonates, alkyd resins, polyallylesters and other polyesters in primary forms.  
  (143) Polyamides in primary forms  
  (144) Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their chemical derivatives  
  (145) Polyester chips  
  (146) Polymers of ethylene in primary forms  
  (147) Polymers of propylene in primary forms  
  (148) Polymers of styrene in primary forms  
  (149) Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms  
  (150) Potassium dichromate salts of oxo metallic or peroxides and acids  
  (151) Precious metal ores and concentrates  
  (152) Prepared driers  
  (153) Prepared rubber accelerators, compounded plasticizers for rubber or plastics, anti-oxidizing preparations and other compound stabilizers for rubber or plastics.  
  (154) PVC and XLPE insulated wires and cables  
  (155) PVC granules  
  (156) Quaternary ammonium salts and hydroxides, lecithins and other phosphominolipids  
  (157) Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds, mixtures and residues containing these products.  
  (158) Reaction initiators, reaction accelerators and catalytic preparations  
  (159) Reclaimed rubber, tread rubber  
  (160) Reducers and blanket wash/roller wash  
  (161) Refractory castable and monolithics  
  (162) Residual lyes from the manufacturing of wood pulp  
  (163) Rosin and resin acids and derivatives thereof, rosin spirit and rosin oils, run gums  
  (164) Retarders  
  (165) Rods, tubes and profile shapes of unvulcanised rubber  
  (166) Saturated acyclic mono carboxylic acids and their chemical derivatives  
  (167) Sheets, circles and ingots of zinc, brass and copper  
  (168) Silicates, commercial alkali metal silicates  
  (169) Silicon carbide  
  (170) Silicons in primary forms  
  (171) Sodium dichromate  
  (172) Sodium sulphate and sodium silicate  
  (173) Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash), peroxides of sodium or potassium  
  (174) Sugars chemically pure (other than sucrose, lactose, maltose, glucose and fructose); Sugar ethers, sugar acetals and sugar esters and their salts  
  (175) Sulphates, alum, feroxo sulphates (persulphates), peroxo sulphates (persulphates)  
  (176) Sulphides and Polysulphides  
  (177) Sulphides of non-metals  
  (178) Sulphites and thio sulphates  
  (179) Sulphonamides  
  (180) Sulphonated, nitrated or nitrosated derivatives of hydrocarbons  
  (181) Sulphur and barites  
  (182) Sulphur and sublimed or precipitated and colloidal sulphur  
  (183) Sulphuric acid and anhydrides and Oleum  
  (184) Synthetic organic colouring matter  
  (185) Synthetic organic tanning substances  
  (186) Synthetic rubber and factice derived from oils  
  (187) Tanning extracts of vegetable origin, tannins and their chemical derivatives  
  (188) Terephthalic acid and its salts  
  (189) Tin ores and concentrates  
  (190) Titanium ores and concentrates  
  (191) Titanium oxides  
  (192) Toluole  
  (193) Tungsten ores and concentrates  
  (194) Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids and their chemical derivatives  
  (195) Uranium or thorium ores and concentrates  
  (196) Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other chemical derivatives  
  (197) Vegetable waxes, paraffin waxes and Bees wax  
  (198) Vulcanised rubber thread and cord  
  (199) Wood tar and wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch.  
  (200) Xylole  
  (201) Yeast  
  (202) Zinc ores and concentrates  
  (203) Zinc oxide and zinc peroxide  
  (204) Zipper  
  (205) All kinds of bags and sacks including HDPE, LDPE and PP woven sacks for packing of goods  
  (206) Articles of plastics for packing of goods  
  (207) Aseptic packaging aluminium foil of thickness not exceeding 0.2 mm (whether or not backed by paper, plastic or other backing material)  
  (208) Carboys, bottles, jars and phials of glass  
  (209) Cartons and boxes for packing of goods and partition walls  
  (210) Empty tins and empty barrels  
  (211) All kinds of ropes and twines including jute twine  
  (212) Paper cones and bobbins  
  (213) Self-adhesive tape  
  (214) Printed labels of paper and paperboard  
  (215) Self-adhesive plates, sheets, film and strip of plastic  
  (216) Stoppers, caps and lids  
  (217) Such other goods as the State Government may, by notification, specify  
56. Omitted w.e.f 1st April 2007 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), neemach stones, shahabad stones 4
60. Omitted w.e.f 5th July, 2007 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
65A Water storage tank made of plastic 4
66. Porridge 4
66A Pre recorded audio cassette and Pre recorded audio CD 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), blanket, socks, ties, branded pillow covers 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. Omitted.

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
76A Sheets made of foam/plastic foam/ rubber foam /other synthetic foam 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. Omitted. -
86. Tea 4
87. Omitted w.e.f 1st April 2007 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. Omitted -
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, thandai and sharbat (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) Omitted  
  (3) Omitted  
  (4) Omitted  
  (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) Omitted  
  (13) Agate  
  (14) Takhti  
  (15) Beehive  
  (16) Gamosha  
  (17) Bukhari  
  (18) Loi  
  (19) Pattu  
  (20) Gabba  
  (21) Kangri  
  (22) Quandakari  
  (23) Omitted  
  (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) Omitted w.e.f 5th July, 2007  
  (27) Mekhla Chaddar  
  (28) Omitted  
  (29) Omitted