Home Telangana Sales Tax telangana taxes rates schedule iv

telangana taxes rates schedule iv

TELANGANA COMMERCIAL TAXES DEPT

SCHEDULE – IV

(See sub section (3) of Section 4)

List of goods taxable @5%

1. 4% rate changed to 5% vide Act No. 11 of 2012 dated 20-04-2012 w.e.f. 14.9.2011

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 26^th 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 26^th 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 ¹⁽Plants, Harmones, Gibberllines, Auxines and Plant growth promoters or regulators).

(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 26^th Oct 2005 w.e.f 1-9-2005.)

1. Words inserted by Act No. 21 of 2011 dated 29-12-2011 w.e.f. 15-09-2011. Earlier words were ‘and Auxines’

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 26^th 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, ¹(Macroni) and semiya.

(The original entry “Flour, Atta, Maida, Suji, Besan and Ravva” was substituted by the Act No 23 of 2005 dated 26^th Oct 2005 w.e.f 18-8-2005.)

1. Inserted vide GOMS 43 dated 29-01-2013 w.e.f. 31-01-2013

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 26^th 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 26^th 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. ¹All kinds of Ores and all kinds of minerals excluding marble and Granite

1. Subs vide GOMS 43 dated 29-01-2013 w.e.f. 31-01-2013. Earlier entry was ‘Ores and minerals’

44. Paper of all kinds and news print ¹excluding wall papers

1. Inserted vide GOMS 43 dated 29-01-2013 w.e.f. 31-01-2013

¹45. Pipes of all varieties including G.I., C.I., PVC, Ductile, RCC and PCC pipes, fittings thereof and Cement Poles.

(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 26^th Oct 2005 w.e.f 18-8-2005.)

1. Entry Subs vide Act 11 of 2012 dated 20-04-2012 w.e.f. 24.8.2011. Earlier entry was ‘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.’

46. Moulded Plastic footwear and Hawaii Chappals and straps thereof;

(The words in italics are added by the Act No 23 of 2005 dated 26^th 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 26^th 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 26^th 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 26^th 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.

(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 26^th 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 26^th 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 26^th 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 26^th 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 4^th 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)

1501 to 1505

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

1506

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

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

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

1702

Liquid glucose (non medicinal), Dextrose syrup

2207.20

Denatured ethyl alcohol of any strength

2503

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

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

2602

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

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)

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

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)

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

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 01-05-2006

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.
¹234			“Winding Wire made of copper or Enameled Copper ”
²235	5603	13 00	Non woven fabrics

(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), 2^nd 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)

1. Entry No. 234 inserted by GoMs No. 461 dated 19.5.2010 and Act No. 21 of 2011 dated 29-12-2011 w.e.f. 19.5.2010

2. Entry No. 235 inserted vide Act 11 of 2012 dated 20-04-2012 w.e.f. 22.11.2011. GoMs 58 dated 25.1.2012

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

8401

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

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

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

8420

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

Centrifuges, including centrifugal dryers

8421.11.00

(a) cream separators

8421.12.00

(b) cloth dryers

8421.99.00

8422.20.00

Machinery for cleaning or drying bottles or other containers

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

8422.40.00

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

8422.90

Parts of machinery of heading 8422

8424.30.00

Steam or sand blasting machines and similar jet projecting machines

8424.90.00

Parts of machinery of subheading 8424.30.00

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

8438.30.10

Sugar manufacturing machinery,

8438.90.10

Parts of sugar manufacturing machinery

8438.80.40

Tea leaf rolling or cutting machine

8439

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

8441

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

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)

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

8444

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

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

8446

Weaving machines (looms)

8447

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

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)

8453

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

8454

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

8455

Metal rolling mills and rolls therefore

8457

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

8458

Lathes (including turning centers) for removing metal

8459

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

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

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.

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

8463

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

8464.10.10

Granite cutting machines or equipments

8464.20.00

Grinding or polishing machine

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

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

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

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

8477

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

8478

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

8479

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

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

8485

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

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

8543.30.00

Machines and apparatus for electroplating , electrolysis or electrophoresis

8803

Parts items of heading 8801 or 8802

9024

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

Machinery for Photography

¹50

Clean Air Ventilation System/Air Handling Systems and the parts thereof, used in Pharmaceutical Industry

²51

8403

90 00

Parts of central heating boilers other than those of heading 8402

²52

8404

90 00

Parts of Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economizers, super heaters, soot removers, gas recoverers,); condensers for steam or other vapour power units.

²53

8405

90 00

Parts of producer gas or water gas generators, with or without their purifiers; Acetylene gas generators and similar water process gas generators with or without their purifiers.

²54

8406

90 00

Parts of steam turbine and other vapour turbines

²55

8410

90 00

Parts including regulators of hydraulic turbines, water wheels, and regulator thereof.

²56

8411

90 00

Parts of Turbo-jets, turbo-propellers and other gas turbines.

²57

8483

90 00

Toothed wheels, chain sprockets and other transmission elements presented separately

1. Entry No. 50 inserted by GoMs No. 499 dated 6.5.2009 w.e.f. 1.5.2009 and Act No. 20 of 2008.

2. Entry No. 51 to 57 inserted by GoMs No. 1351 dated 10.11.2010 w.e.f. 1.4.2005 and Act 21 of 2011 dated 29-12-2011.

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, ¹fruit pulp and fruit drinks but excluding aerated fruit drinks;

1. Inserted vide GOMS 43 dated 29-01-2013 w.e.f. 31-01-2013

(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)

(h) The Kuppam Rural Electric Co-Operative Society Limited, Kuppam

(i) The Cheepurupalli Rural Electric Co-Operative Society Limited, Cheepurupalli, Vizianagram District

(j) The Ankapalli Rural Electric Co-Operative Society Limited, Kasimkota

Entry (h) to (j) added vide GoMs No. 759 dated 4.6.2007 w.e.f. 4.6.2007. The said GO was replaced by Act No. 38 of 2007.

(k) Co-Operative Electric Supply Society Limited , Sirsilla

Entry (k) added vid egoMs No. 1510 dated 6.12.2007

(l) Andhra Pradesh Power Development Company Limited (APPDCL)

Entry (l) added by Act 11 of 2012 dated 20-4-2012 w.e.f. 17.5.2011.

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), 6^th October, 2009)

124. ¹All kinds of portable power generator sets

1. Subs. vide GOMS 43 dated 29-01-2013 w.e.f. 31-01-2013. Earlier entry was “Diesel Power Generators”

(The Entry 124 was inserted by G.O.Ms.No.1049, Revenue (CT-II), 7^th May, 2009)

¹125. “Lime, Burnt Lime, Lime Stone, Products of Lime, Dolomite and other White Washing materials including Cem Powder other than White Cement.”

1. Entry 125. was inserted by G.O.Ms.No.361, Revenue (CT-II), 24-4- 2009

w.e.f.1-9-2005 and Act No. 21 of 2011 dated 29-12-2011.

²126. Purified Packaged drinking water in bulk containers/Cans and sachets but excluding aerated, mineral, distilled, medicinal, ionic, battery and de-mineralized water.

2. Entry No. 126 inserted vide GoMs No. 726 dated 2.8.2010 and Act No. 21 of 2011 dated 29-12-2011 w.e.f. 2.8.2010.

¹127. Cotton Fabrics, Manmade Fabrics, woolen Fabrics, textile, made ups, bed sheets, pillow covers, towels, blankets, travelling rugs, curtains, and embroidery articles, excluding fabrics, made ups and garments made from handloom/khadi cloth or produced and sold by the powerloom units in the state to dealers registered under the Act only at the point of sale in the hands of powerloom units.

1. Entry No. 127 inserted vide Act 11 of 2012 dated 20-04-2012. GoMs No. 932 dated 8.7.2011 and GoMs No. 58 dated 25.1.2012 w.e.f. 11.7.2011

²128. Sugar excluding Khandsari Sugar

2. Entry No. 128 inserted vide Act 11 of 2012 dated 2012. GoMs No. 932 dated 8.7.2011 and GoMs No. 58 dated 25.1.2012 w.e.f. 11.7.2011

¹129. Bodies built on chasis of motor vehicles

1. Inserted vide GOMS 43 dated 29-01-2013 w.e.f. 31-01-2013

¹130. Plastic Moulded Furniture, purely made of Plastic and not containing any other material like steel, Aluminium, Wood and Glass etc.

1. Inserted vide GOMS 118 dated 26-02-2013 w.e.f. 28-02-2013

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), 2^nd June, 2006 w.e.f 01-06-2006.)

telangana taxes rates schedule iv

List of goods taxable @5%

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