1

                                               
SCHEDULE – IV
(See sub section (3) of Section 4)

                                                  List of goods taxable @ 5%  

Sl.No.                           NAME OF THE COMMODITY 
1.   Agricultural implements not operated manually or not driven by animal    
2.     Goods of intangible or incorporeal nature as may be notified from time to time by  the State Government, and including;

(i)                 Patents
(ii)                Trade marks
(iii)              Import licenses including exim scrips, special import licenses and duty free advance licenses.
(iv)              Export Permit or license or quota
(v)               Software packages
(vi)              Credit of Duty Entitlement Pass Book
(vii)            Technical know-how
(viii)           Goodwill
(ix)              Copyright
(x)               Designs registered under the Designs Act, 1911.
(xi)              SIM Cards used in Mobile Phones
(xii)            Franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchisor, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be, is involved.
           (The original entry “2.All intangible goods including copyright, patent, rep license, DEPB” was substituted by G.O MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-04-2005 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-04-2005)

3.       All kinds of bricks including fly ash bricks, refractory bricks  
4.       Asphaltic roofing sheets    
5.       Earthen tiles other than ceramic and glazed tiles        
6.       All types of yarn and sewing thread other than cotton yarn in hank and silk yarn in hank.
7.     All utensils including pressure cookers and pans excepting utensils made of precious
        metals;
        (The original entry “7.Aluminium utensils and enameled utensils” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
8.            Arecanut, betel nut and betel nut powder with additives, supari and mouth fresheners made of somph ( Ani seed) and coriander powder with additives
         (The original entry “8. Areca nut, betel nut and betel nut powder is substituted by the G.O MS No
          1625 Rev (CT_II) dept dated 6-11-2006 w.ef. 01-04-2005)   
9.   Bamboos, Cane (Ratan) Casuarina poles, eucalyptus logs and cut sizes thereof,
          The words Cane (Ratan) was inserted by G.O.Ms.No.1230, dt.2-12-2009,
10.     Bearings of all kinds      
11      Beedi leaves    
12   Transmission rubber belts       
13      Bicycles, E.Bikes tricycles, cycle rickshaws & parts and accessories thereof   
         (The words in bold italics were added by the G.O MS No 795 Rev (CT-II) Dept dt; 29-06-2006 w.e.f 01-07-2006)
14      Bitumen 
15      Branded bread     
16      Bulk Drugs        
17.   Electric Motors and Oil Engines up to a capacity of 10 HP, Centrifugal, Monobloc and submersible pump sets Starters of electric motors and pump sets, parts and accessories thereof.;
       (The original entry “17.Centrifugal, monobloc and submersible pumps” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
18      Coffee including Coffee seeds, roasted seeds and coffee powder, Cocoa powder, Chicory, blended or French coffee.
         (The original entry “18.Coffee beans and seeds, cocoa pod, green tea leaf and chicory” is   substituted by G.O MS No 1291 Rev (CT-II) Dept dt 07-09-2006 w.e.f 01-09-2006)

19      Chemical fertilizers, Bio-fertilizers and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes and Aucines.
         (The original entry “Chemical fertilizers and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes and Aucines” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)
20   Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof   including drip and sprinkler irrigation systems but excluding mosquito repellants in any form.
         (The words in italics are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)
21      Coir and Coir products excluding coir mattresses
22.     Cotton waste and Cotton yarn waste     
23      Crucibles  
24   Electrodes including welding electrodes and welding rods       
25      Exercise Note books including Graph books and laboratory note books, Office stationery including computer stationery, writing pads and Account Ledgers
26      Fibers of all types and fibre waste     
27      Ferrous and non-ferrous metals and alloys and extrusions thereof 
28      Flour, Atta, Maida, Suji, Besan, Ravva, Vermicelli and semiya.
         (The original entry “Flour, Atta, Maida, Suji, Besan and Ravva” was substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
29      Parched and fried grams or dhalls     
30      Omitted
         (The original entry “30. Jaggery” was omitted by G.O MS No 1929, Rev (CT-II) Dept  dated 27-12-2006 w.e.f 01-01-2007)    
31     Hand Pumps, parts and fittings thereof    and fittings thereof;
         (The words in italics are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f  18-8-2005.)
32      Herb, bark, dry plant, dry root, commodity known as jari booti and dry flower
33      Hose Pipes     
34      Hosiery goods of all kinds 
35      Rice bran including de-oiled rice bran
36      Ice         
37      Incense Sticks commonly known as, Agarbathi, dhupkathi or dhupati   
38      Industrial cables, (High voltage cables, XL PE Cables, Jelly filled cables, optical fibre cables)         
39.  IT Products, that is to say,-

(1)      Word Processing Machines and Electronic Typewriters

(2)       Electronic Calculators

(3)       Computer Systems and Peripherals, Electronic Diaries

(4)    Parts and Accessories of items (1) (2) and (3) above

(5)    DC Micromotors/Stepper motors of an output not exceeding 37.5 Walts

(6)    Parts of items (5) above

(7)    Uninterrupted Power Supplies (UPS) and their parts

(8)    Permanent magnets and articles intended to become permanent
                magnets (Ferrites)
         (9) Electrical Apparatus for line telephony or line telegraphy, including line  telephone sets with cordless handsets and telecommunication apparatus for carries current line systems or for digital line systems; videophones

10)   Microphones, Multimedia Speakers, Headphones, Earphones and Combined Microphone/ Speaker Sets and their parts

11)   Telephone answering machines

12)   Parts of Telephone answering machines

13)   Prepared unrecorded media for sound recording or similar recording or other phenomena, Video and Audio CDs, Cassettes and DVDs(recorded and unrecorded).

14)   IT Software on any media

         15)  Transmission apparatus other than apparatus for radio broadcasting or TV       broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras

        16)   Radio communication receivers, Radio pagers

i)                  Aerials, antennas and their parts
ii)                 Parts of items (15) and (16) above

(17)           LCD Panels, LED Panels and parts thereof

(18)           Electrical capacitors, fixed, variable or adjustable (Pre-set)   and parts thereof

(19)           Electrical resistors (including rheo-stats and potentiometers), other than heating resistors

(20)           Printed circuits

(21)           Switches, Connectors and Relays for upto 5 AMPS at voltage not exceeding 250 Volts, Electronic fuses           

(22)           Data/Graphic Display tubes, other than TV Picture tubes and parts thereof

(23)           Diodes, transistors and similar semi-conductor devices, Photosensitive semi-conductor devices including photovoltaic cells whether or not assembled in modules or made up into panels, Light emitting diodes, Mounted piezoelectric crystals.

(24)           Electronic Integrated Circuits and micro assemblies

(25)           Signal generators and parts thereof
(26)           Optical fibre  cables

(27)           Optical fibre and optical fibre bundles and cables

(28)           Liquid Crystal Devices, Flat Panel display devices and parts thereof

(29)           Cathode ray oscilloscopes, Spectrum Analyzers, Cross-talk meters, Grain measuring instruments, Distortion factor meters, Psophometers, Network and logic analyzer and Signal analyzer
          (The original entry “39. IT Products (with HSN Codes), that is to say -
             (1)       Word Processing Machines and Electronic Typewriters (84.69)
             (2)        Electronic Calculators (84.70)
             (3)        Computer Systems and Peripherals, Electronic Diaries (84.71)
             (4)        Parts and Accessories of HSN 84.69, 84.70 and 84. 71 for items listed above (84.73)
             (5)        DC Micromotors / Stepper motors of an output not exceeding 37.5 Watts (85.01)
             (6)        Parts of HSN 85.01 for items listed above (85.03)
             (7)        Uninterrupted Power Supplies (UPS) and their parts (85.04)
             (8)        Permanent magnets and articles intended to become permanent magnets (Ferrites) (85.05)
             (9)        Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; videophones (85.17)
             (10)        Microphones, Multimedia Speakers, Headphones, Earphones and Combined Microphone / Speaker Sets and their part (85.18)
             (11)       Telephone answering machines (85.20)
             (12)       Parts of Telephone answering machines (85.22)
             (13)       Prepared unrecorded media for sound recording or similar recording of other phenomena (85.23)
(14)         IT software on any media (85.24)
             (15)       Transmission apparatus other than apparatus for radio broadcasting
or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras (85.25)
             (16)       Radio communication receivers, Radio pagers (85.27)
                          (i)       Aerials, antennas and their parts (85.29)
                         (ii)       Parts of items at 85.25 and 85.27 listed above (85.29) (17)
                                    LCD Panels, LED Panels and parts thereof (85.31)
             (18)        Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof (85.32)
             (19)       Electrical resistors (including rheostats and potentiometers), other than heating resistors (85.33)
             (20)       Printed circuits (85.34)
             (21)       Switches, Connectors and Relays for upto 5 AMPS at voltage not exceeding 250 Volts, Electronic fuses (85.36)
             (22)       Data/Graphic Display tubes, other than TV Picture tubes and parts thereof (85.40)
             (23)       Diodes, transistors and similar semi-conductor devices;
                    Photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels;
                    Light emitting diodes; Mounted piezo-electric crystals (85.41)
             (24)       Electronic Integrated Circuits and Micro – assemblies (85.42)
             (25)       Signal generators and parts thereof (85.43)
             (26)       Optical fibre cables (85.44)
             (27)       Optical fibre and optical fibre bundles and cables (90.01)
             (28)       Liquid Crystal Devices, Flat Panel display devices and parts thereof (90.13)
 (29)  Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Grain measuring instruments, Distortion factor meters, Psophometers, Network & Logic analyzer and Signal analyzer (90.30).}”
             is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)
40.   Kerosene sold through public distribution system   
41.     Nawar   
42.     Napa Slabs (Rough and polished Flooring Stones)  
43.     Ores and minerals 
44.     Paper of all kinds and news print       
45.    Pipes of all varieties including G.I., C.I., PVC and Ductile    pipes and fittings thereof but excluding RCC and PCC pipes and their fittings.
       (The original entry “45.Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipes and PVC Pipes” substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
            (The amended entry “45.Pipes of all varieties including GI, CI, PVC, Ductile, RCC & PCC pipes, their fittings thereof and Cement Poles; was substituted by GO MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-07-2008 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)

46.    Moulded Plastic footwear and Hawaii Chappals and straps thereof;
          (The words in italics are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)
            (The amended entry “46. Plastic footwear and Hawaii chappals” was substituted by GO MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-07-2008 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)

47.     Diary Calendar, Annual Reports, Application forms and similar printed materials.         (The original entry “47.Printed material like diary, calendar etc., was substituted by GO MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-07-2008 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)

48.     Printing Ink excluding toner and cartridges
49.    Omitted
         (The original entry “49.Processed and branded salt” is omitted by G.O MS No 1291 Rev (CT-II) Dept dt 07-09-2006 w.e.f 01-09-2006)    
50.     Pulp of bamboo, wood, waste paper and bagasse  
51.     Rail coaches, Engines, Wagons and Parts thereof
         (The original entry “51. Rail coaches, engines and wagons” was substituted by G.O MS No 1206 dated 12-09-2007 w.e.f 01-04-2007).  
       
52.    Ready made garments, bed sheets, pillow covers, towels, blankets, traveling rugs, 
         curtains, crochet laces, Zari, embroidery articles and all other made ups;
         (The original entry “52.Readymade Garments” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
53.   Renewable energy devices and spare parts      
54.     Safety Matches 
55.     Sewing Machines and parts and accessories thereof   
56.     Ships and other vessels   
57.     Silk fabrics other than Handloom silk fabrics    
58.     Skimmed Milk Powder and UHT Milk       
59.     Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies    
60.     Sports goods excluding apparels and footwear
61.     Starch and Sago  
62.     Tamarind seed , dhal, kernel, powder and husk.
         (The word “Tamarind” is omitted from the entry 62 by G.O MS No 71 Rev (CT-II) Dept dated 22-01-2007 w.e.f 01-02-2007)    
 63.    Tractors and Threshers, Harvesters, Tractor Trailers, Tyres, Tubes attachments and parts thereof;
         (The original entry “63.Tractors and Threshers, Harvesters and attachments and parts thereof” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8- 2005.)
64.   Transmission towers.  
65.   Umbrellas          
66.   Vanaspathi, Hydrogenated Vegetable oil.      
67.   Vegetable Oils – All kinds of vegetable oils including solvent oils and Coconut oil          
68.   Writing instruments, writing ink, Geometry Boxes, Colour Boxes, Pencil
        Sharpeners and Erasers
        (The original entry “68.Writing instruments” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
69.     Coal Including coke in all its forms, but excluding charcoal 
70.     Iron and steel, that is to say: 
          (i)      Pig Iron, Sponge Iron, and cast iron including ingot moulds, and bottom plates.
          (ii)     Steel semis, ingots, slabs, blooms and billets of all qualities, shapes and sizes.
          (iii)     Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;  
          (iv)     Steel bars, rounds, rods, squares, flats, octagons and hexagons; plain and ribbed or twisted, in coil from as well as straight length     (v)     Steel structurals, angles, joints, channels, tees, sheet piling sections, Z sections     or any other rolled sections 
          (vi)     Sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form as rolled and in revitted condition. 
          (vii)     Plates, both plain and chequered in all qualities 
          (viii)     Discs, rings, forgings and steel castings;
          (ix)     Tool, alloy and special steels of any of the above categories 
          (x)     Steel tubes, both welded and seamless, of all diameters and lengths including tube fittings    
        (xi)     Tin-plates, both hot dipped and electrolytic and tin free plates
          (xii)     Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails – heavy and light crane rails;  
          (xiii) Wheels, tyres, axies and wheel sets
          (xiv) Wire rods and wires rolled, drawn, galvanized, aluminized, tinned or coated such as by copper 
         (xv)     Wire Ropes and Wire Strands 
                   (Sub-entry (xv) was added by G.O MS No 574 Rev (CT-II) Dept, dated 04-04-2008 w.e.f 01-04-2008)
71.     Iron and Steel scrap, that is to say         
          (i)     Iron scrap, cast-iron scrap, runner scrap and iron skull scrap
          (ii)     Steel melting scrap in all forms including steel skull, turnings and borings 
          (iii)     Defectives, rejects, cuttings or end pieces of any of the categories of item (i) to (xiv) of entry 70
72.     Oil Seeds, that is to say         
          (i)     Sesamum or Til (orientale) 
          (ii)     Soyabeen (Glycine seja) 
          (iii)     Rape seed and mustard
                     1. Toria (Brassica campestris vartoria)
                     2. Rai (Brassica Juncea)
                     3. Jamba – Taramira (Eruca satiya)
4.   Sarcon – yellow and brown (brassica compestris varsarson)
5.   Banarasi Rai or True mustard (Brassica nigra)
          (iv)          Linseed (linum usitatissimum)
           (v)     Sunflower (Helianthus annus)   
          (vi)     Nigar seed (Guizotia abyssinica) 
          (vii)     Neem, vepa (Azadi rachta indica)   
          (viii)     Mahua, illupai, ippe (Madhuca indica, M. Latifolia), Bassia, Latifolia and     Madhuca Longifolia Syn. M. Longifolia) 
          (ix)     Karanja, Pongam, Honga (Pongamia pinnata syn. P Glabra) 
          (x)     Kusum (Schleichera Oleosa, syn. S. Trijuga) 
          (xi)     Punna undi(Calophyllum, inophyllum)
          (xii)     Kokum (Carcinia indica)   
          (xiii)   Sal (Shorea robusta);  
          (xiv)     Tung (Aleurite Jordi and A.Montana) 
          (xv)     Red Palm (elaeis guinenisis) 
          (xvi) Safflower (corthanus tinctorius)
73.     Castor (Ricinus communis)   
74.     Omitted 
             (The Entry in Sl.No. 74 was omitted by G.O.Ms.No.575, dt. 04.04.2008 w.e.f. 01.04.2008. The earlier words read as under "Coconuts other than tender coconuts (cocos nucifera)"
75.     Omitted.
        (The Entry in Sl.No. 75 was omitted by G.O.Ms.No.889, dt. 18.07.2008 w.e.f. 01.08.2008. The original entry is as following 75. Copra) 
76.          Groundnut or peanut (hypogea)       
77.     Cotton seeds
78.     Jute, that is to say the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as Mesta or Bimli extracted from plants of the species hibiscus cannabinus and Hibiuscus sabdariffavar altissima and the fibre known as sunnhemp extracted from plants of the species Crotalaria Juncea whether baled or otherwise         
79.     Cotton, that is to say, all kinds of cotton (indigenous or imported) in all its unmanufactured State, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste.    
80.     Hides and Skins, Tanned or Un-Tanned  
81.     Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock sand), whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes
          1.     decantation
          2.     de-salting
          3.     dehydration
          4.     stabilization in order to normalize the vapour pressure
          5.     elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure
          6.       the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned process
          7.     any other minor process including addition of pour point depressants or flow improvers) which does not change the essential character of the substance
82.     All kinds of Pulses and Dhalls
83.     Wheat (Triticum vulgare T., compactum, T.sphaerococum, T.durum, T.aestivum, L.T.dicoccum);   
84.     Paddy (Oryza sativa L) 
85.     Rice (Oryza sativa L) 
86.     P.V.C. cloth, Waterproof cloth, Tarpaulin and Rexine   
87.     Oil cakes and Deoiled cakes              
88.    Drugs and medicines whether patent or proprietary, as defined in clauses (i), (ii) and (iii) of section 3 (b) of Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), and hypodermic syringes, hypodermic needles, perfusion sets, urine bags, catguts, sutures, surgical cotton, dressings, plasters, catheters, cannulae, bandages and similar articles, but not including,--

(a)    Medicated goods.

(b)   Products capable of being used as cosmetics and toilet preparations including Tooth Pastes, Tooth powders, cosmetics, Toilet articles and soaps.

                        (c) Mosquito Repellants in any form.

(d) omitted
          ( The original entry  “88. Drugs & Medicines”, whether patent or proprietory, as defined in Section 3 of the Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), but not including:-
             a)       medicated goods;
             b)       products capable of being used as cosmetics and toilet preparations including tooth-paste, tooth-powders, cosmetics, toilet articles and soaps;
                c)        mosquito repellants in any form.) is substituted by the Act No 23 of 2005 dated 26th
                Oct 2005 w.e.f 18-8-2005.)
          (Clause (d) Surgical equipment, medical devices and implants,” was omitted by  the  G.O MS No
            1625 Rev (CT_II) dept dated 6-11-2006.w.e.f 01-09-2006)
                       
89. Veterinary Medicines.
         (The original entry “Veterinary Medicines including Poultry Feed supplements” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
            (The words “and feed supplements” from the amended entry “Veterinary medicines and feed supplements” are omitted by G.O MS No 1625 Rev (CT-II) Dept, dated 6-11-2006 w.e.f 01-04-2005)
90. All kinds of packing material including Hessian cloth and jute twine but excluding storage tanks made of any materials.
91. Omitted.
            (The Entry in Sl.No. 91 was omitted by Act No. 38 of 2007 published in Andhra Pradesh Gazette Part IV-B Extraordinary
             No. 55 dt. 18/12/2007 w.e.f. 13.06.2007)

92. River Sand and grit and stone chips.

93. Extra Neutral Alcohol (ENA) and rectified spirit.

94.  Kerosene stove, kerosene lamp, petromax lamp hurricane lamp, glass chimney and
      parts and accessories thereof;

95.  Bio-diesel manufactured using non-edible vegetable oils such as Jatropha,
      Peongamia, Rice bran, Neem Cotton seed, Rubber seed, sale of used cooking oil to
      the bio-diesel manufacturer.
      (Entries in Sl No. 91, 92, 93, 94 and 95 are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f
         18-8-2005.)
       (The words in bold italics were added by the G.O MS No 795 Rev (CT-II) Dept dt; 29-06-2006 w.e.f 01-07-2006)

96. Artificial and rolled gold jewellery, imitation and costume jewellery”.
       (Entries in Sl.No 96 are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f  1-9-2005.)

97. LPG/ CNG conversion kits
98. Pre-stressed Raiway Concrete sleepers.
       (Entries 97 and 98 are added by the Act No 10 of 2006 dated 4th Jan 2006, w.e.f 01.12.2005)
99.  All handicrafts
         (Entry 99 is added by G.O MS No 328 dated 16-03-2006 w.e.f 01-12-2005)
100. (The following goods when used as Industrial inputs)
         (The caption of the entry “100. Industrial inputs that is to say,” is substituted with bracketed words  by G.O MS No.818 dated 30-06-2008 w.e.f 01-07-2008 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)

Sl.
No.
Heading No.
Sub-Heading No.
Description of goods
(1)
(2)
(3)
(4)
1.
1501 to 1505

Animal (including fish) fats and oils, crude, refined or purified
2.
1506

Other animal fats and oils and their fractions whether or not refined, but not chemically modified.
3.
1521 & 1522

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
4.
1518

Animal or vegetabl fats boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically odified; inedible mixtures or preparations of fats and oils of this chapter
5.
1702

Liquid glucose (non medicinal), Dextrose syrup
6.

2207.20
Denatured ethyl alcohol of any strength
7.
2503

Sulphur of all kinds other than sublimed sulphur, precipitated sulphur and colloidal sulphur
7A
2511

Natural barium sulphate (barites); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
The original entry “7.  2503 & 2511 Sulphur, Barytes” is substituted by the present entries 7 and 7A Vide G.O.Ms.No.656, Revenue (CT-II), 2nd June, 2006 w.e.f 01-05-2006
8.
2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
9.
2603

Copper ores and concentrates
10.
2604

Nickel ores and concentrates
11.
2605

Cobalt ores and concentrates
12.
2606

Aluminium ores and concentrates
13.
2607

Lead ores and concentrates
14.
2608

Zinc ores and concentrates
15.
2609

Tin ores and concentrates
16.
2610

Chromium ores and concentrates
17.
2611

Trungsten ores and concentrates
18.
2612

Uranium or Thorium ores and concentrates
19.
2613

Molybdenum ores and concentrates
20.
2614

Titanium ores and concentrates
21.
2615

Niobium, tantalum, vanadium or zirconium ores and concentrates
22.
2616

Precious metals ores and concentrates
23.
2617

Other ores and concentrates
24.
2618

Granulated slag (slag sand) from the manufacture of iron and steel
25.
2619

Ground granulated blast-furnace slag (GGBS)
26
2706

Tar distilled from coal, from lignite or from peat and other mineral tars whether or not dehydrated or partially distilled, including reconstituted tars.
The original entry in “Sl.No 26. 2706.00.10  Coal tar” is substituted Vide G.O.Ms.No.656, Rev (CT-II), 2nd June, 2006 w.e.f 01-05-2006
27
2707

Oils and other products of the distillation of high temperature coal tar similar products in which the weight of the aromatic constituents exceeds that of the non –aromatic constituents
The original entry in “Sl.No 27. 2707.10.00 Benzole” is substituted Vide G.O.Ms. No.656,  Rev  (CT-II), 2nd June, 2006 w.e.f 01-05-2006
28.

2707.20.00
Toluole( Omitted)
29.

2707.30.00
Xylole( Omitted)
30.

2707.40.00
Naphthalene( Omitted)
31.

2707.60.00
Phenols( Omitted)
32.

2707.91.00
Creosote oils
Sl.Nos 28, 29,30,31 and 32 are omitted Vide G.O.Ms.No.656, Rev (CT-II), 2nd June, 2006 w.e.f 01-05-2006
33.
2801

Fluorine, chlorine, bromine and iodine
34.
2802

Sulphus, sublimed or precipitated; colloidal sulphur
35.
2803

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)
36
2804

Hydrogen, rare gases other non metals excluding medicinal grade oxygen
The original entry in “Sl.No 36. 2804 Hydrogen, rare gases other than metals excluding oxygen (medicinal grade)” is substituted Vide G.O.Ms. No.656,  Rev  (CT-II), 2nd June, 2006 w.e.f 01-05-2006
37.
2805

Alkali or alkaline-earth metals, rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
38.
2806

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
39.
2807

Sulphuric acid and anhydrides thereof; Oleum
40.
2808

Nitric acid; sulphonitric acids
41.
28.09

Diphosphorus pentaxoxide; phosphoric acid and polyphosphoric acids
42.
2810

Oxides of boron; boric acids
43.
2812

Halides and halide oxides of non-metals
44.
2813

Sulphides of non-metals; commercial phosphorus trisulphide
45.
2814

Ammonia, anhydrous or in aqueous solution
46.
2815

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash)(; peroxides of sodium or potassium
47.
2816

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium
48.
2817

Zinc oxide, zinc peroxide

49.

2818.30.00
Aluminium hydroxide
50.
2819

Chromium oxides and hydroxides
51.
2820

Manganese oxides
52.

2821.10
Iron oxides and hydroxides
53.
2822

Cobalt oxides and hydroxides, commercial cobalt oxides
54.
2823

Titanium oxide
55.
2825

Hydraxine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
56.
2826

Flurides, fluorosilicates, fluroaluminates and other complex flurine salts
57.
2827

Chlorides, chloride oxides and chloride hydroxides, bormides and bromide oxides; iodides and iodide oxides
58
2828

Hypochlorites,commercial calcium hypochlorites;chlorites;hypobromites
The original entry in Sl.No “58.  2828 Bleach liquor” is substituted Vide G.O.Ms. No.656,  Rev  (CT-II), 2nd June, 2006 w.e.f 01-05-2006
59.
2829

Chlorates and perchlorates; Bromates and Perbromates; Iodates and periodates
60.
2830

Sulphides; Polysulphides
61.
2831

Dithionites and sulphoxylates
62.
2832

Sulphites; thiosulphates
63.
2833

Sulphates, alums, peroxo-sulphates (persulphates)
The original entry in Sl.No “63.  2833.25.00 Copper sulphate” is substituted Vide G.O.Ms.No. 656, Revenue (CT-II), 2nd June, 2006 w.e.f 01-05-2006
64.

2833.33.00
Basic chromium sulphate  (omitted)
Sl.No 64 was omitted Vide G.O.Ms.No.656, Revenue (CT-II), 2nd June, 2006 w.e.f 01-05-2006G.O
65.
2834

Nitrites; nitrates
66.
2835

Phosphinates (hypophosphites), phosphonates (phosphates); phosphates and polyphosphates
67.
2836

Carbonates; peroxacarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbarnate
68.
2837

Cyanides, cyanide oxides and complex cyanides
69.
2838

Fulminates, cyanates and thiocyanates
70.
2840

Borates, peroxoborates (perborates_
71.
2841

Sodium bichromate
72.

2841.30
Sodium dichromate
73.

2841.50
Potassium dichromate
74.
2844

Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products
75.
2845

Isotopes other than those of heading No.28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined
76.
2846

Compounds inorganic or organic, of rate earth metals, of yttrium or of scandium or of mixtures of these metals
77.
2847

Hydrogen peroxide
78.
2848

Phosphides, whether or not chemically defined, excluding ferrophosphorus
79.

2849.20
Silicon carbide

80.

2849.10.00
Calcium carbides

81.
2850

Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No.28.49
82.
2902

Cyclic hydrocarbons

83.
2903

Halogenated derivatives of Hydrocarbons
84.
2904

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated
85.
2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
86.
2906

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
87.
2907

Phenols; Phenol-Alcohols
88.
2908

Halogenated, sulphonated, nitrated or nitrosated derivates of phenols or phenol-alcohols
89.
2909

Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether perioxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivates
90.
2910

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivates
91.
2911

Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivates
92.
2912

Aldehydes whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde
93.
2913

Halgenated, sulphonated, nitrated or nitrosated derivates of products of heading No.29.12
94.

2914.11.00
Acetone

95.
2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates
96.
2916

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates
97.
2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivates
98.
2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates
99.
2919

Phosphoric esters and their sales, including lactophosphates; their salts; their halogenated, sulphonated, nitrated or nitrosated derivates
100.
2920

Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
101.
2921

Amine-function compounds

102.
2922

Oxygen-function amino-compounds

103.
2923

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids

104.
2924

Carboxyamide-function compounds; amide-function compounds of carbonic acid

105.
2925

Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds
106.
2926

Nitrile-function compounds

107.
2927

Diazo-, Azo- or azoxy-compounds
108.
2928

Oraganic derivates of hydrazine or of hydroxylamine
109.
2930

Organo-sulphur compounds

110.
2931

Other organo organic compounds
111.
2932

Heterocyclic compounds with oxygen heteroatom(s) only
112.
2933

Heterocyclic compounds with nitrogen heteroatom(s) only
113.
2934

Nucleic acids and their salts; other heterocyclic compounds
114.
2935

Sulphonamides
115.
2938

Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivates
116.
2939

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivates
117.
2942

Other organic compounds.

118.
3201

Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivates excluding catechu or gambiar
119.
3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar
120.
3203

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin as specified in Note 2 to this Chapter excluding catechu or gambiar
121.
3204

Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter as specified in Note 2 to this Chapter; synthetic organic products of a kind used as fluroscent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar
122.
3205

Colour lakes; preparations based on colour lakes as specified in Note 2 to this chapter
123.

3206.10
Pigments
124.

3206.50.00
Inorganic products of kind used as luminophores
125.

3206.90
Master batches
126.

3207.10
Prepared pigments
127.

3207.40.00
Glass frit and other glass, in the form of powder, granules or flakes
128.

3207.10.90
Other
129.
3211

Prepared driers
130.
3212

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 anamels); stamping foils; dyes and other colouring matter put up in forms (for example, bales, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes
131.

3215.10
Printing ink whether or not concentrated or solid
132.
3501

Casein, caseinates and other casein derivates, casein glues
133.
3507

Enzymes, prepared enzymes not elsewhere specified or included
134.

3707.00
Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations)
135.
3801

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
136.
3802

Activated carbon, activated natural mineral products; animal black, including spent animal black
137.
3804

Residual lyes from the manufacture of wood pulp, whether or not concentrated,m desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No.38.03

138.
3806

Rosin and resin acids, and derivates thereof: rosin spirit and rosin oils; run gums
139.
3807

Wood tar; wood tar oils; wood, creosote; wood naphtha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetables pitch
140.

3808.10
Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.
141.
3809

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 the textile, paper, leather or like industries not elsewhere specified or included
142.
3812

Prepared rubber accelerators, compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
143.
3814

Reducers and blanket wash/roller wash used in the printing industry
144.
3815

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
145.
3817

Mixed alkyl benzenes and mixed alkylnaphthalenes, other than those of heading No.27.07 or 29.02
146.
3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
147.
3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
148.

3824.90
Retarders used in printing industry.
149.
3901

Polymers of ethylene in primary forms
150.
3902

Polymers of propylene or of other olefins, in primary forms
151.
3903

Polymers of styrene, in primary forms

152.
3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms
153.
3905

Polymers of vinyl acetate or of other vinyl esters in primary forms, other vinyl polymers in primary forms
154.
3906

Acrylic polymers in primary forms

155.
3907

Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
156.
3908

Polyamides in primary forms

157.
3909

Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms
158.
3910

Silicones in primary forms

159.
3911

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included in primary forms
160.
3912

Cellulose and its chemical derivates, and cellulose ethers, not elsewhere specified or included in primary forms
161.
3913

Natural polymers (for example, algenic acid) and modified natural polymers (for example, hardened proteins, chemical derivates of natural rubber), not elsewhere specified or included in primary forms
162.
3914

Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13 in primary forms
163.
3919

Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls
164.
3920

Other plates, sheets, film, foil and strip of plastics, non-cellular whether lacquered or metallised or luminated, supported or similarly combined with other materials or not
165.
3923

Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics but not including -



(a) insulated wares




(b) bags of the type which are used for packing of goods at the time of sale for the convenience of the customer including carry bags
166.
4001

Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips

167.
4002

Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No.40.01 with any product of this heading, in primary forms or in plates, sheets or strip
168.
4003

Reclaimed rubber in primary forms or in plates, sheets or strip
169.
4005

Compounded rubber, unvulcanised in primary forms or in plates, sheets or strip other than the forms and articles of unvulcanised rubber described in heading No.40.06
170.
4701

Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials
171.
4819

Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes) cases, bags and other packing containers of paper, paperboard whether in assembled or unassembled condition
172.
4821

Paper printed labels and paper board printed labels
173.
4823

Paper self adhesive tape and printed wrappers used for packing
174.

6305.10
Sacks and bags of a kind used for packing of goods, of jute or of other textile based fibres of heading No.53.03
175.
7010

Carboys, bottles, jars, phials of glass of a kind, used for the packing goods; stoppers, lids and other closures of glass

176.
7019

Glass fibers (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
177.
7202

Ferro alloys

178.

7607.20
Aseptic packaging aluminum foil of thickness less than 0.2 mm and backed by paper and LDPE
179.
8309

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal.
180

1301.20.00
Gum Arabic
181

1520.00.00
Glycerol crude, Glycerol Waters and Glycerol  lyes
182
2508

Clay including fire clay, fine china clay and ball clay
183
2504

Natural Graphite
184
2513

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat treated
185
2620

Ash and residues(other than from the  manufacture of iron & steel), containing arsenic, metals or their compounds
186
2621

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.
187
2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars
188

2711.14.00
Butylene
189

2712.20
 Paraffin  wax containing by weight less than 0.75% of oil; Normal paraffin; not being micro crystalline petroleum wax
190
2811

Other inorganic acids and other inorganic oxygen compounds of non metals
191
2839

Silicates, commercial alkali, metal silicates
192

2901.21.00
Ethylene
193

2901.22.00
Propylene
194

2901.29.10
Acetylene, in dissolved condition
195

2901.29.20
Heptene
196
2929

Compounds with other nitrogen functions
197
3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils, in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
198
3302

When sold in packs of 20ml or, as the case may be, more or in packs of 20gms or more, the following –
Mixtures of odoriferous substances, mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances of a kind used for the manufacture of beverages
199
3404

Artificial waxes and  prepared waxes
200
3502

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives
201
3503

Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface worked or coloured] and gelatin derivatives
202
3504

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed
203
3505

Dextrins and other modified starches ( for example, pregelatinised or esterified starches);
204
3824

Prepared binders for foundry moulds or cores; Retarders used in the printing industry
205
3915

Waste, parings and scrap of plastics
206
3916

Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface worked but not otherwise worked, of plastics.
207
3926

Plastic fabrics of the type used for making plastic woven sacks and plastic woven sacks.
208
4004

Waste, parings and scrap of  rubber (other than hard rubber) and powders and granules obtained there from
209

4008.11.10
Plates, sheets and strip of microcellular rubber
210

4008.19.10
Blocks of micro cellular, rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear
211

4008.21.10
Plates, sheets and strip of microcellular rubber used in the manufacture of soles, heels or soles and heels combined for footwear.
212

4008.29.20
Blocks of micro cellular, rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear
213
4503

Corks and stoppers of natural cork
214
4707

Recovered (waste & scrap) paper or paper board.
215
5310

Sacking fabrics, Hessian fabrics, jute canvas
216
5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.
217
5609

Coir string
218
6805

Natural or artificial abrasive powder or grain on a base of textile material, of paper of paper board or of other materials, whether or not cut to shape or sewn or otherwise made up.
219

6903.90.00
Refractory monolithic
220
7001

Cullet and other waste and scrap of glass in the mass
  221
7017

Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
222
7310

Tin plate containers
223


Castings of all metals,


7325.10.00
  (i) of non-malleable cast iron


7325.99.10
  (ii) of Iron


7325.99.20

  (iii) of alloy steel


7325.99.30

  (iv) of stainless steel


7325.91.00
7326.11.00
  (v) grinding balls and similar articles for mills


7325.99.91

  (vi) rudders for ships or boats


7325.99.92

  (vii) drain covers


7325.99.93

  (viii) plates and frames for sewage water or similar
         system                                                      




7326.11.00

7326.90.00
7419.91.00


(xi) grinding balls and similar articles for mill

 (x) grinding media balls and cylpebs
(xi) of copper




  (xii) of other metals
  224

8507.20.00
Valve Regulated Lead Acid  batteries     
225
8546

Electrical insulators of any material
226
8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal   (for example, threaded sockets) incorporated during moulding solely for the purpose of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefore, of base metal lined with insulating material
227
8548

Waste and scrap of primary cells, primary batteries and electric accumulators, spent primary cells, spent primary batteries and spent electric accumulators.
228
9032

Regulator for LPG cylinders and other cylinders containing compressed gases or compressed liquids
229

9602.00.30
Gelatin capsules empty
230

9606.21.00
Buttons of plastics
231
9607

Slide fasteners and parts thereof.
232


Yeast of all kinds and forms.                   

233


Gel used for preparing bakery products and bread softener.
234


 “Winding Wire made of copper or Enameled Copper wire”
           (Entry 100, with sub entries from 1 to 179, is inserted vide G.O MS No 502 Rev (CT-II) Dept DT: 01-05-2006 w.e.f 01-05-2006)
           (Sub entries from 180 to 231 are added to entry 100 vide G.O.Ms.No.656, Revenue (CT-II), 2nd June, 2006 w.e.f 01-06-2006)
           (Sub-items 232 and 233 are added to entry 100 vide G.O Ms No 818, Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-07-2008 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)

             (Sub-item 234 is added to entry 100 vide G.O Ms No 461, Rev (CT-II) Dept, dated 19-5-2010 )
101. Liquefied petroleum gas for domestic use
        (Entry 101 is added by G.O.Ms.No.656, Revenue (CT-II), 2nd June, 2006 w.e.f 18-04-2006)

102. Machinery of all kinds that is to say

Sl.No
Heading No
Sub Heading No
Description of commodity



1
8401

Nuclear reactors; fuel elements                  (cartridges), non- irradiated, for nuclear reactors; machinery and apparatus for isotopic separation

2


Machinery, plant or laboratory equipment, whether or not, electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes instantaneous or storage water heaters non-electric.



8419.11
      (a) instantaneous gas water heaters



8419.20
      (b) medical, surgical or laboratory sterilizers



8419.31.00
      (c) dryers for agricultural products



8419.32.00
      (d) dryers for wood, paper pulp or paper board



8419.40
      (e) distilling or rectifying plant



8419.50
      (f) heat exchange units



8419.60.00
      (g) machinery for liquefying air or other gas



8419.81
      (h) machinery for making hot drinks or for cooking or
           heating  food



8419.89.50
      (I) pasteurizers



8419.89.80
      (j) vacuum-vapour plant for deposition of metals



8419.90
      (k) parts

3
  8420

Calendaring or other rolling machines other than for metals or glass, and cylinders therefore

4


Centrifuges, including centrifugal dryers



8421.11.00
        (a) cream separators



8421.12.00
        (b) cloth dryers



8421.99.00
        (c) parts

5

8422.20.00
Machinery for cleaning or drying bottles or other containers

6

8422.30.00
Machinery for filling, closing, ceiling or labelling bottles, canes, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating machinery

7

8422.40.00
 Other packing or wrapping machinery (including heat-shrink wrapping machinery)

8

8422.90
 Parts of machinery of heading 8422

9

8424.30.00
Steam or sand blasting machines and similar jet projecting machines

10

8424.90.00
Parts of machinery of subheading 8424.30.00

11
 8437

Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm type machinery

12

8438.30.10
Sugar manufacturing machinery,

13

8438.90.10
Parts of sugar manufacturing machinery

14

8438.80.40
Tea leaf rolling or cutting machine

15
8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paper board

16
 8441

Other machinery for making up paper pulp, paper or paper board, including cutting machines of all kinds

17
8442

Machinery, apparatus and equipment for type founding or type setting , for preparing or making printing blocks , plates, cylinders and other printing components, blocks , plates , cylinders and lithographic stones, prepared for printing purposes (planed, grained or polished)

18
8443

Printing machinery used for printing by means of the printing type, block, plates, cylinders and other printing components; inkjet printing machines, machines for uses ancillary to printing

19
8444

Machines for extruding, drawing , texturing or cutting man-made textile materials

20
  8445

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparingtextile yarns for use on the machines of heading 8446 or 8447

21
8446

Weaving machines (looms)

22
8447

Knitting machines, stitch bonding machines and machines for making gimped yarn, tulle, lace,embroidery, trimmings, braid or net and machines for tufting

23
  8448

Auxillary machinery for use with machines of heading 8444, 8445, 8446 or 8447 ( for example , dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447  ( for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)

24
 8453

Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or leather, other than sewing machines

25
8454

Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries


26
8455

Metal rolling mills and rolls therefore


27
8457

Machining centers, unit construction machines 9 single station) and multi-station transfer machines for working metal

28
8458

Lathes (including turning centers) for removing metal

29
8459

Machines-tools (including way-type unit head machines), drilling, boring, milling, treading or tapping by removing metal other than lathes


30
 8460

Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing maetal, or cermets by meands of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of  heading 8461

31
 8461

 Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting off and other machine tools working by removing metal, or cermets, not elsewhere specified or included.

32
 8462

Machine tools (including presses ) for working metal by forging, hammering or die-stamping machines tools (including presses ) for working metal by bending, straightening, flattering, shearing, punching or notching, presses for working metal or metal carbides, not specified above

33
 8463

Other machine tools for working metal,or cermets, without removing material

34

8464.10.10
Granite cutting machines or equipments

35

8464.20.00
Grinding or polishing machine

36
8465

Machine tools (including machines for nailing , stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials


37
  8466

Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening die heads, dividing heads and other special attachments for machine tools; tool holders for any type of tool, for working in the hand


38
8468 

Machinery and apparatus for soldering, brazing or welding,  whether or not capable of cutting other than those of heading 8515, gas operated surface tempering machines and appliances


39
 8474

Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid ( including powder or paste ) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand

40
 8477

Machinery for working rubber or plastics or for the manufacture of products from these materials not elsewhere specified

41
8478

Machinery for preparing or making up tobacco, not specified or included elsewhere in the chapter 84

42
 8479

Machines and mechanical appliances having individual functions , not specified or included elsewhere

43
 8480

Moulding boxes for metal foundry ; mould bases ; moulding patterns ; moulds for metals (other than ingot moulds), metal carbides, glass , mineral materials , rubber or plastics

44
8485

Machinery parts not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included else where in chapter 84.

45
 8514

Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel

46

8543.30.00
Machines and apparatus for electroplating , electrolysis or electrophoresis

47
8803

Parts items of heading 8801 or 8802

48
9024

Machines and appliances for testing the hardness, strength, compressibility , elasticity or other mechanical properties of materials (for example, metals , woods , textiles, paper, plastic)

49


Machinery for Photography

103. Tools and Instruments that is to say
Sl.No
Heading No
Description of goods
1
8202
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
2
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating purchases and similar hand tools.

3
8204
Hand operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.

4
8205
Hand tools (including glaziers' diamonds), not elsewhere specified or included; below lamps; vices; clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand-or pedal-operated grinding wheels with frameworks

5
8206
Tools of two or more of the headings 8202 to 8205 put-up in sets for retail sale

6
8207
Interchangeable tools for hand tools, whether or nor power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

7
8208
Knives and cutting blades, for machines or for mechanical appliances

8
8209
Plates, sticks, tips and the like for tools, unmounted of cermets

9
8210
Hand-operated mechanical appliances, weighing 10 kg. Or less, used in the preparation, conditioning or serving of Food or Drink

10
8213
Scissors, tailors’ shears and similar shears, and blades therefor


8456
Machine- tools for working any material by removal of material, by laser or other light or phton beam, ultra sonic, electro-discharge, electro-chemical, electron beam,ionic-beam or plasma arc processes

11
8467
Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or  non-electric motor

12
9014
Direction finding compasses; other navigational instruments and appliances

13
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic,hdrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

14
9016
Balances of a sensitivity of 5 cg or better, with or without weights

15
9017
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, retractors, drawing sets, slide rules, disc calculators); instruments for measuring length for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this Chapter

16
9019
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus, ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

17
9020
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

18
9022
 alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, x-ray tubes and other e-ray generators, high tension generators control panels, and desks, screens, examination or treatment tables or chairs and the like

19
9025
Hydro meters and similar floating instruments, thermo meters, pyrometers, barometers, hygro meters and psycho meters, recording or not and any combination of these instruments

20
9026
Instruments and apparatus measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gages, manometers, heat meters) , excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

21
9027
Instruments and apparatus for physical or chemical analysis (for example, polarymeters, refractometers , spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension  or the like; instruments and apparatus for measuring or checking quantities of heat, sound, or like (including exposure meters); micro tomes

22
9029
Revolution counters, production counters, taxi meters, milometer, pedometers and the like: speed indicators and tacho meters, other than those of  heading 9014 or 9015; stroboscopes:

23
9030
Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028: of instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other  ionizing radiation

24
9031
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors

25
9032
Automatic regulating or controlling instruments and apparatus


104. Bolts, Nuts threaded or tapped and screws of base metal or alloys thereof including bolt ends, screws, studs, screw studding, self tapped screws, screw hooks and screw rings.

105. All hardware of base metal or alloys and other hardware items like locks, woven wire nettings, mesh, cloth sieves, and chain link of all metals.

106.  Biomass briquettes

107.(a) Preserved fruits, vegetables, meat, poultry, sea foods and fish sold in sealed containers or in a frozen state.
        (b) Fruit jams, jelly, fruit squash, fruit juices and fruit drinks but excluding aerated fruit drinks;
        (c) Cottage cheese (paneer), pickles, sauces, porridge, marmalade, honey;
         (The original entry “107.Processed meat, poultry, fish, processed or preserved vegetables and fruits, including fruit jams jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise.” Was substituted by GO MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-07-2008 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)

108. Katha
109. Wet dates
110. Cups, plates and glasses made of paper
111. Medical equipments / devises and implants
112. Papad.
113. Optical goods that is to say
Sl.No
Heading No
Sub Heading No
Description of goods


9004.90
Spectacles and goggles


9004.10.00
Sun glasses



Spectacle glasses of lenses


9001.40
 (i) of glass


9001.50.00
 (ii) of other material

9003

Frames and mountings for spectacles, goggles or the like and parts thereof


9001.30
Contact lenses



Lense cleaning liquid


9002.19.00
Intra ocular lens
    (Entries from 102 to 113 are added by G.O.Ms.No.795 Dt: 29th June, 2006 w.e.f 01-07-2006)

114. Tea
115. Cashew nut and kernel
(Entries 114 and 115 are added by G.O.Ms.No.1291 Dt: 07-09-2006 w.e.f 01-09-2006)

116. Sales of goods other than Petrol, all kinds of Diesel Oils including C9, petroleum gases, lubricants, other minor petroleum products, Liquor, Automobiles, tyres and tubes and  Cement, by a Registered dealer to,-
(a)     The State Government Departments
(b)    Andhra Pradesh Power Generation Corporation (APGENCO) incorporated as a company under the provisions of Companies Act. 
(c)     Transmission Corporation of Andhra Pradesh (APTRANSCO) incorporated as a company under the provisions of Companies Act. 
(d)    Central Power Distribution Company of Andhra Pradesh Limited (APCPDCL)
(e)    Southern Power Distribution Company of Andhra Pradesh Limited (APSPDCL)
(f)     Eastern Power Distribution Company of Andhra Pradesh Limited (APEPDCL)
(g)    Northern Power Distribution Company of Andhra Pradesh Limited (APNPDCL)             

                 117. Ayurvedic and homeopathic products manufactured under license issued by the licensing authorities concerned under Drugs and Cosmetics Act, 1940;
                           (The original entry “117.Ayurvedic products and homeopathic products, certified by the Department of Ayurveda, Yoga & Naturopathy, Unani, Siddha and Homeopathy (AYUSH), Government of India as 100% Ayurvedic products and homeopathic products.” was substituted by GO MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-07-2008  and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)

                 118. Molasses
                          (The entries 116,117 and 118 were added by G.O Ms No 1625 Rev (CT-II) Dept dated 6- 11-2006 w.e.f 1-09-2006)

                 119. Goods such as components, accessories and spare parts of fire arms, weapons, guns, small Arms and ammunitions sold to the ordinance factories, run by “Government of India.
                                      (The Entry 119. was inserted by G.O.Ms.No. 24 Revenue (CT-II) Dept., dt. 08.01.2008 w.e.f. 01.01.2008.)

                 120.  Tread Rubber and other material used for retreading of tyres.
                                     (The Entry 120. was added by G.O.Ms.No. 173 Revenue (CT-II) Dept., dt. 18.02.2008)

                       121.  Switch made poser supply systems (SMPS), Battery Charges, SMPS based  
                          Integrated power supply systems (IPS), Electrical Transformers (dry type),
                          Inverters/Converters, Lt panels/AMF/Pancls/MCC Panels/PCC,
                          Panels/Control and Relay Panels, ACBD/DCDB, Parts of above
                          Panels/ACDB/DCDB.
                                     (The Entry 121. was added by G.O.Ms.No. 1264 Revenue (CT-II) Dept., dt. 1-11-2008)

                 122.  Oats
                        ((The Entry 122. was inserted by  G.O.Ms.No.17, Revenue (CT-II), 5-1-2009 w.e.f.
                             1-1-2009)

                 123. “Mosquito nets insects screens, Perimeter screens, Mashes for insect
                          protection, Meshes for gardening and agro meshes, made up of plastic
                          (polymer) and articles thereof.”
                        ((The Entry 123. was inserted by  G.O.Ms.No.500, Revenue (CT-II), 6th October, 2009)

                 124. “Diesel Power Generators”
                        ((The Entry 124  was inserted by  G.O.Ms.No.1049, Revenue (CT-II), 7th May, 2009)

                 125. “Lime, Burnt Lime, Lime Stone, Products of Lime, Dolomite and other White
                           Washing materials including Cem Powder other than White Cement.”
                              ((The Entry 125. was inserted by  G.O.Ms.No.361, Revenue (CT-II), 24-4- 2009
                            w.e.f.1-9-2005)
                                     
Note:- (1) The Headings or sub-headings, as the case may be, listed under column Nos. (2) & (3) above are the HSN Codes under the Central Excise Tariff Act, 1985 (5 of 1986).

Note:- (2) The Rules for the interpretation of the provisions 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 apply for the interpretation of this notification.

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 from 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 notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.

Note:- (4) Subject to Note 2, for the purpose of any entry contained in this notification, 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, 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 notification.

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.    

Note:- (6) : in order to claim reduced rate of tax of 4% under the entry 100, the dealer shall be in possession of a declaration in the Form, as may be prescribed, and issued by the dealer purchasing such commodities for the purpose of using them as industrial inputs.
(Note 6. was added by G.o Ms No 818 Rev (CT-II) Dept, dated 30-06-2008, w.e.f 01-07-2008 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)

EXPLANATION-I: The goods mentioned at entry 57 shall be other than those
                                   described in column (3) of first schedule to the Additional
                                   Duties of Excise (Goods of Special Importance), Act 1957 
(Explanation –I to the IV schedule is added by G.O.Ms.No.656, Revenue (CT-II), 2nd June, 2006 w.e.f 01-06-2006.)  
                                                         

 


Post a Comment

  1. Thank you for the list! It's very helpful to have this all compiled in the one spot. Tax can be so damn confusing!

    I use a smart phone app called "Tax Receipt Log". It's for Vat tracking. I'd like to know what you think of it. I've found it really useful, but I guess want to make sure that I'm claiming in the appropriate categories.

    Thanks

    ReplyDelete

 
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