In exercise of the powers conferred by sub-section (5) of Section 9-B of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), the State Government, hereby, specifies the following goods for the purpose of said sub-section, namely,-

1. Air conditioners, Air conditioning plants or units.

2. Modular kitchen and the goods required for a modular kitchen,

3. Furniture, fixtures and equipments.

4. Security devises.

5. All kinds of cranes, earth movers, JCB, excavators, road rollers, concrete mixing machine