Sl. No. UP VAT Uptt Rate Commodity E.C.

List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana

1 Agricultural implements including sprayers & drip irrigation equipments - manually operated or animal driven or t
(A) Agricultural implements - manually operated or animal driven - hand hoe or khurpa, sickle, spade, baguri, han
(B) Agricultural implements Tractor or power driven - plough, harrow, cultivator or tiller, seed drill, fertilizer drill o
2 Aids & implements used by handicapped person 0% Aids & implements used by handicapped person Exempt Exe
3 Animal shoenails 0% Animal shoenails Animal shoe nails-4% Animal shoe nails-4%
4 Aquatic feed; poultry feed including balanced poultry feed; cattle feed including balanced cattle feed; and cattle fo
5 Bangles made of glass or lac. Glass Bangles 0% other metal bangles 5% All Bangles (except those made from preci
6 Betal leaves 0% Betal leaves Exempt Exempt Exempt Exempt Exempt Exempt
7 Books and periodicals & journals including Braille books ,maps, chart & globe. 0% Books and periodicals & journal
8 Coarse grains other than paddy, rice and wheat but including kutu, ramdana, signhara ( whether fresh , dried or
0% Kuttoo atta Exempt Kuttu, Singhara, Rajgira including atta thereof, Sanwakhya an
9 Condoms and contraceptives 0% Condoms and contraceptives Exempt Exempt Exempt-Condoms and contraceptiv
10 Cotton & silk yarn in hank 4% Cotton & silk yarn in hank Exempt Cotton & silk yarn in hank and cone
11 Charkha, Amber Charkha, Handlooms (including pitlooms, frame looms, light shuttel looms, and paddle looms);
12 Curd, Lassi, butter milk, fresh milk, pasteurised milk and separated milk. Lassi 4% Butter 8% Milk & Curd 0% Curd
13 Electrical energy 0% Electrical energy Exempt Exempt Exempt Exempt Exempt Exempt
14 Earthen pot and all other goods of clay made by kumhars (potters) excluding ceramic pots and articles 5% Earth
15 Fire wood except Casurina & Eucalyptus timber. 0% Fire wood except Casurina & Eucalyptus timber. Exempt-Fire
16 Fresh plants, saplings and fresh flowers 0% Fresh plants, saplings and fresh flowers Exempt Exempt Exempt Exem
17 Fried & Roasted Gram-Exempt 0% Fried & Roasted Gram-4% 4% Fried gram and roasted gram-4% Parched / roas
18 Fishnet, fishnet fabrics, fish seeds, prawn / shrimp seeds. 0% Fishnet, fishnet fabrics, fish seeds, prawn / shrimp
19 Fresh vegetables and fresh fruits including potato and onion ,Garlic & ginger 0% Fresh vegetables & fruits Exem
0% Garlic & ginger Exempt Exempt fresh Garlic & ginger Exempt fresh Garlic & ginger excluding drie
20 Handloom cloth of all kinds, handloom duries, handloom shawl and lois whether plain, printed, died or emboide
21 Human Blood & blood plasma 0% Human Blood & blood plasma Exempt blood including blood com
22 Indigeneous handmade musical instruments 12% Indigeneous handmade musical instruments Exempt Exempt E
23 Kumkum, Bindi, Alta & Sindur, roli, mahawar, mehndi leaves and its powder, kajal, surma, hairpins, hairband, hai

24 Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock. 0% Meat, fish, prawn
25 National Flag 0% National Flag Exempt Exempt Exempt Exempt Exempt Exempt
26 Organic manure 0% Organic manure Exempt Exempt Exemp-Organic manure including dun(Gobar) and products
27 Pappad, aam papar, kachri, sewaiya, mungauri, bari except soyabean bari. 0% Pappad Exempt pappad and bar
28 Prasdam bhog or mahabhog, panchamrit, misri, batasa , vibhuti sold by religious institutions, 10% Prasdam bhog
29 Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee
30 Raw wool including animal hair. Raw wool 5% Animal hair 0% Raw wool including animal hair. Exempt
31 Semen including frozen semen 0% Semen including frozen semen Exempt Exempt Exempt Exempt Exempt-Seme
32 Slate and slate pencils; takthi; Chalk stick and chalk powder. 0% Slate and slate pencils Exempt S
33 Silk worm laying, cocoon & raw silk. 0% Silk worm laying, cocoon & raw silk. Exempt Exempt Exempt Cocoons
34 All seeds other than oilseeds Certified seeds 0% Non-Certified 4% All seeds other than oilseeds Exempt
35 Tender green coconut 0% Tender green coconut Exempt Exempt Tender green coconut
36 Bread (branded or otherwise).excluding pizza bread 0% Bread (branded or otherwise). Exempt Bread ( bra
37 Salt (branded or otherwise); Kala namak; sendha namak. 0% Salt ( branded or otherwise). Exempt
38 Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed co
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
(ii) water sold in sealed container
Exempt Water, other than
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
(ii) water sold in sealed container
Exempt Water other than aerated, mineral, distilled,medicinal, ionic, battery, de-miner
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
(ii) water sold in sealed container
Exempt-Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised waterand water sold
39 Items covered by PDS (except Kerosene). 0% Items covered by PDS (except Kerosene). Exempt Sale of goods,othe
40 Sacred thread, commonly known as yagnapobit 0% Sacred thread, commonly known as yagnapobit 4% Sacred
41 Incense sticks commonly known as agarbati, dhupkathi or dhupbatti, hawan samagri including dhoop agarbatti ,
Hawan Samagri including dhoop agarbatti sambrani or lobhana Hawan Samagri including agarbatti sambrani
GOODS OF LOCAL IMPORTANCE- EXEMPTED
S.no. UP VAT UPTT Rates Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana
1 Chikon Products and banarasi silk sarees 0% Chikon Products Chikon products-4% Chikon Products-4%
2 Leaf plates and cups excluding -pressed or stitched 10% Leaf plates and cups-pressed or stitched Leaf plates and c
3 Kites 10% Kites Kite.-4%
Kite-Exempt Kite-Exempted Kites,manja and churkhi-0%
4 Kirpan , Religious pictures not for use as calendar 0% Kirpan Kirpan-4% Kirpan-4% ,Religious pictures not for u
0% Religious pictures not for use as calendar Exempt Exempt Religious pictures
5 Muddhas made of sarkanda, phool bahari jhadoo and unbranded broom stick Seenk broom-0% other brooms-10
10% Unbranded broomsticks
6 Puffed rice, commonly known as Poha, Murmura and lai, Muri, flattened or beaten rice, commonly known as Chir
7 Handicrafts including wooden handicraft but excluding wooden furniture. 0% Handicrafts Handicrafts-4% Exempt
8 Handmade glass phials of capacity not more than 25 ml. manufactured by himself.
9 Handloom durries; handwoven tat-patti, gudri
10 Wooden toys
1% List
S.no UP VAT UPTT Rates Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana
1 Gold ,silver and other precious metals,articles of gold,silver and precious metals including jewellery made of gold,
2 Precious and semi precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are so
3 Bullions and species 1% Bullions Bullion-1% Bullion-1% Bullion-1%
4 Paddy, rice, wheat , pulses,Flour,Atta,Maida,Suji and Besan -1% [All types opf pulses whether whole,split or brok
4%
Sl. No. Sl. No. UP VAT Uptt Rate Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana
1 1 Acids 4% Acids 4% 4% 4% 4% 4% 4%
3 2 All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exc
4 3 All intangible goods like copyright, patent, rep. license etc. 5% All intangible goods like copyright, patent, rep. lice
5 4 All metal Castings Iron & steel casting 4% Other casting 8% All metal Castings Castings including all metals casting
6 5 All other goods of local importance not notified by states as tax free goods 10% All other goods of local importa
7 6 All types of yarn other than cotton & silk yarn in hank & sewing thread ,cotton waste yarn 4% All types of yarn o
8 7 All utensils including pressure cookers/pans except utensils made of precious metals Indian 5% mported 20% All
4% All kinds of utensils and enamelled utensils including pressure cookers and pans, but excluding utensils made of
9 8 Aluminium conductor steel reinforced (ASCSR) 2.50% Aluminium conductor steel reinforced (ASCSR) 12.5% Alum
10 9 Arecanut powder and betel nut 10% Arecanut powder and betel nut Arecanut powder and betel nut-4%
Arecanut powder and betel nut-4% Arecanut powder and betel nut(other than sweetened and/ or scented betel nu
10 Audio & Video Cassettes
11 11 Articles made of rolled gold and imitation gold; ornaments of kathir, german silver and aluminium. 0% Articles
12 12 Bagasse 10% Bagassee Sirali, Bageshi, barroo, dat leaves baskets made of bamboo-4% 4% 4% Sirali, Bageshi, b
13 13 Bamboo Indian 8% Imported 10% Bamboo Bamboo-4% Bamboo including spilit bamboo and c
14 14 Basic chromium sulphate, sodium bi chromate, bleach liquid 4% Basic chromium sulphate, sodium bi chromat
15 15 Bearing including plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleevs lockn
16 16 Bed sheet, pillow cover & other textile made ups excluding those made on handloom. Bed sheet 0% Pillow co
17 17 Beedi leaves and Tendu leaves 16% Beedi leaves and Tendu leaves Beedi leaves-4%
Beedi leaves-4% Tendu leaves 25.3% beedi leaves &Tendu leaves-4% Beedi leaves-4%

18 18 Beltings of all kinds 8% Beltings Beltings-4%

Beltings of all varities and descriptions-4% Beltings of all varities and descriptions-4% Beltings-4%
Beltings of all varities and descriptions-4% Beltings-4%

19 19 Bicycles, tricycles, cycle rickshaws & parts, tyres & tubes thereof. 8% Bicycles, tricycles, cycle rickshaws & par
Bicycles, tricycles, and cycle rickshaws and their spare parts, accessories and component including tires, tubes ther
20 20 Bio-fertilizers, chemical fertilizers, micro-nutrients and also plant growth promoters & regulators, herbicides, r
Bio-fertilizers and micro nutrients, plant growth promoters and regulators ,4% Chemical fertilize
Chemical fertilizers, micro-nutrients, plant growth promoters and regulators, and their herbicides, rodenticide, inse
Chemical fertilizers, pesticides, weedicides, insecticides, micronutrients. Fertilizers , pesticides, weedicides and in
Chemical fertilizers, basic slag, pesticieds, weedicies, insecticides,germicides, fungicides, herbicides other than blee
21 21 Bio-mass briquettes 10% Bio-mass briquettes 4% 4% Exempt 4%
22 22 Bitumen 20% Bitumen Bitumin 4% Bitumin and coal tar-
23 23 Bone meal 4% Bone meal Bone meal-4% Bone meal-4% Bone meal-4% Bone meal-4% Bone meal-4% Bone me
24 24 Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials). Plastics bucke
25 25 Candles 4% Candles 4% 4% 4% 4% 4% 4%
26 Machinery, equipment, appartus, tools, moulds, dies and component spare parts, accessories thereof.
27 27 Castor oil Castor seed oil-4% Castor oil 4% 4% 4% 4% 4%
28 28 Centrifugal & monoblock submersible pumps sets including hose-collar, hose sockets, hose connector, hose cl
10% Centrigugal & monobolic & submersible pump sets for water handling & parts thereof Centrifugal, monobloc a
motor operated, electrically or otherwise and centrifugal and monoblock and submersible pumps and spare parts c
Centrifugal & monoblock submersible pumps sets and parts thereof-4%
Pump set below 5 H.P. -4%
29 29 Chemicals including caustic soda, caustic potash, soda ash, bleaching powder, sodium bi carbonate, sodium hy
31 30 Clay including fire clay, fine china clay and ball clay. 0% Clay including fire clay, fine china clay and ball clay. Clay
32 31 Coal tar, tar coal and charcoal.-4% Coaltar-4% Charcoal-5% Charcoal-Exempt Coaltar-4% Charcoal-Exempt Co
7 32 Coconut in shell & separated kernel of coconut other than kopra-4% 0% Coconut in shell & separated kernel of
33 33 Coffee beans & seeds, cocoa pod & beans, green tea leaf & chicory 12% Coffee beans & seeds, cocoa pod & b
Coffee beans, cocoa pod, and chicory-4%
Coffee beans and seeds, cocoa pod, green tea leaf and chicory-4% Coffee beans and seeds, powder, cocoa pod, gree
34 34 Coir & Coir products excluding coir mattresses 10% Coir & Coir products excluding coir mattresses 4% 4% 4% 4
35 35 Combs 0% Combs 4% 4% 4% 4%
36 36 Computer stationery 10% Computer stationery 4% 4% 4% 4% 4% 4%
38 37 Cotton & cotton waste Cotton 4% Cotton waste 5% Cotton & cotton waste Cotton and cotton waste-4%
Cotton and cotton waste-4%
Cotton and cotton waste-4% Cotton and cotton waste-4% Cotton and cotton waste-4% Cotton waste, woolen waste
39 38 Crucibles 10% Crucibles 4% 4% 4% 4% 4% 4%
40 39 Cups and glasses of paper & plastics. 10% Cups and glasses of paper & plastics. 4% 4% 4% cups, glasses , plate
40 Iron and steel, coal and coke in all its forms, crude oil, hide and skin (excluding animal hair), liquid petroleum ga
42 41 Drugs & Medicines including vaccines, syringes & dressings, medicated ointments produced under drugs licen
Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypoderm
Bulk drugs, drugs and medicines including vaccines, medicated ointments, produced under drug licence and light liq
43 42 All dyes not specified elsewhere in the schedule 4% Dyes that is to say acid dyes, basic dyes, ailzarinne dyes, b
44 43 Edible oils & oilcake Edible oil 0% Oilcake 4% Edible oils & oilcake Edible oils and oiled cake-4% Edible oil other
45 44 Electrodes & welding equipments 10% Electrodes Electrodes and welding equipments 4% Electrodes, electrica
46 45 Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass,
47 46 Exercise book, graph book, laboratory note book and work books. 0% Exercise book, graph book, & laboratory
Exercise book, drawing book graph book and account book, laboratory note book-4%
Exercise books, graph books, drawing books and laboratory note books-4% 4% Exercise book, graph book, & labora
48 47 Feeding bottles & nipples. 10% Feeding bottles & nipples. 4% 4% 4% 4% 4%
49 48 Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those. 4%
Ferrous and non-ferrous metals and alloys; non- ferrous metals such as aluminium, copper, zinc, metal scrap-4% Fe
50 49 Fibres of all types and fibre waste. 4% Fibres of all types and fibre waste. Fibers of all Types and fiber waste -4
51 50 Fireclay, coal ash, coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash 4% Fireclay, coal ash, coal boiler
52 51 Flour, Atta, Maida, Suji, besan, 0% Flour, Atta, Maida, Suji, besan, etc. Atta, maida, besan and suji, flour-Exemp
53 52 Foodgrains including Paddy,Rice Wheat & pulses (optional for one year) 4% Foodgrains including Paddy,Rice W
54 53 Glucose D 4% Glucose D Glucose-4% Glucose D-4%
55 54 Gur, jaggery & edible variety of rub gur 0% Gur, jaggery & edible variety of rub gur Gur, jaggery and Edible vari
56 55 Gypsum of all forms & descriptions 0% Gypsum of all forms & descriptions Gypsum of all forms & description
57 56 Hand pumps & spare parts & fittings thereof 0% Hand pumps & spare parts & fittings Hand pumps and spare p
Hand pumps and spare parts-4% Hand pumps including parts and fittings -4% 4% 4% Hand pumps and their parts-4

60 57 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. 4% Herb, bark, dry plant, dry roo
61 58 Honey and beehive.-4% 0% Honey-Exempt 4% Honey-4% Honey-4% Honey-4% beehive& honey Exempt Hon
62 59 Hose pipes and fittings thereof. Hose pipe 10% Pipe & fittings 4% Hose pipes and fittings thereof. Hose pipes-4
Hose pipes of all varities and discription including their and fittings- 4% 4% 4% 4% Hose pipes-4%

63 60 Hosiery goods 5% Hosiery goods Hosiery goods-4%

Hosiery goods of all varities & description-4% Hosiery goods-4% Hosiery goods-4% Hosiery goods-4% Hosiery goods
64 61 Hurricane lanterns, Kerosene lamp / lantern petromax glass chimney accessories and components thereof 10%
62 Rice polish and rice bran. Husk 0% Rice bran 5% Husk and bran of cereals Husk and bran of cereals-4% ;
Husk of cerals and bran of cereals other than wheat bran-4% Husk of oil seeds, grains and pulses, and bran of cerea
66 63 I.T products (as listed by GOI) including computers, telephones & parts thereof, cell phones, DVD, CD, teleprint
67 64 Ice 4% Ice Ice-4%
4% 4% 4% 4% Ice-4%

69 65 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) 10% Industrial cables (High
Industrial cables (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled ca
Industrial cables (High voltage cables, Plastic coated cables, jelly filled cables, optical fibres), -4%
Industrial cables (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled ca
Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres cables),-4%
Industrial cables and telecommunication cables (High voltage cables,Cross linked Poly ethylene Cables, jelly filled ca

70 66 Insulators 10% Insulators Insulators -4% Insulators -4% Insulators -4% Insulators -4% Insulators -4% Insulato
67 inverters
71 68 Kattha 4% Kattha Kattha-4% Kattha-4% Kattha-4% Katha -4%
Katha -4%

72 69 Kerosene oil sold through PDS 10% Kerosene oil sold through PDS 4%
74 70 Knitting wool 5% Knitting wool Knitting wool-4%
Knitting wool.-4% Knitting wool-4% Knitting wool-4% Knitting wool-4% Knitting wool-4%

75 71 Lac & Shellac 0% Lac & Shellac Lac/shelllac-0% Lac/shelllac-0% Lac and shellac-4% Lac & chapadi -4% Lac and
76 72 Leaf plates and cups - pressed or stitched-4% 0% Leaf plates and cups-Exempt Leaf plates and cups-0% ;Leaf p
77 73 Lignite 10% Lignite Lignite-4% Lignite-4% Lignite-4% Lignite-4% Lignite-4% Lignite-4%
78 74 Lime, lime stone, clinker & dolomite & other white washing materials not elsewhere mentioned in any other s
Lime, lime stone, clinker & dolomite-4% Lime, lime stone, clinker & dolomite-4% Lime, lime stone, clinker & dolomit
79 75 Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate 4% Linear alkyl benezene, L.A.B. Sulphonic
80 76 List of industrial inputs and packing materials (as mentioned in the PartC) As per material sold List of industri
77 Locks of all kinds, their keys and parts thereof
81 78 Maize starch, maize gluten, maize germ and oil 4% Maize starch, maize gluten, maize germ and oil Maize pro
82 79 Medical equipment /devices & implants 0% Medical equipment /devices & implants 4% 4% Medical equipmen
83 80 Metal alloys, metal powders, metal pastes of all types & grades & metal scrape other those fillings under decla
84 81 Milk food & milk products including skimmed milk powder, tinned bottled or packed; Flavoured milk; UHT milk
84 Milk powder, baby milk food, paneer Skimmed milk powder and UHT milk-cottage cheese-4% Skimmed milk p
Khoya/ khoa Khoya/khoa-4% Khoa (Mawa) and cheese-4% Khoya/khoa-4% Khoya/khoa-4% Khoya/khoa-4%
86 82 Mixed PVC stablizer 12% Mixed PVC stablizer 4% Moulded Plastic/P.V.C. footwear Chappal made of r
87 83 Moulded plastic footwear Hawai chappals and straps thereof 4% Moulded plastic footwear Hawai chappals
88 84 Napa Slabs (Rough flooring stones) & Shahabad stones. 10% Napa Slabs (Rough flooring stones) & Shahabad
Napa slabs & Shahabad stones-4%
Napa slabs (Rough flooring stones). And shahabad stone-4% Lime, Lime stone, clinker and dolomite.-4% rough floo
89 85 Newars and tapes Cotton Newar 0% oth er 4% Newars Newar-4% 4% Newar including cotton niwar-4% Exem
90 86 Non mechanised boats used by fisherman. 10% Non mechanised boats used by fisherman. 4% Non mechan
91 87 Nuts, bolts, screws and fasteners that is to say hinges, nails, rivets, cotter,cotter pins, staples and panel pins,T
92 88 Oilseeds 4% Oilseeds 4% 4% 4% 4% 4% 4%
93 89 Ores and minerals 5% Ores and minerals Ores and minerals-4%

Ores and minerals-4% Ores and minerals-4%

Ores and minerals excluding all kinds of building stones, marble and granite in all their forms-4%

Ores and minerals excluding miner minierals-4%

 minerals 4%
94 90 Packing cases & packing materials including cork , cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP ci
96 91 Palm fatty acid 5% Palm fatty acid Fatty acid-4%
97 92 Paper of all kinds including newsprint, handmade paper and gum tape, whether meant for writing, printing, co
98 93 Paraffin wax of all grade standards other then food grade standard including standard wax and match wax 20
99 94 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings. 4% Pipes of all varieties
4% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof-4

100 95 Pizza bread 8% Pizza bread Pizza bread, bun or bread contaning any type of fruit or vegetable-4% 4% 4% 4%
101 96 Plastic granules, plastic powder, master batches and scrap 4% Plastic granules, plastic powder, master batche
Plastic granules, plastic raw materials and their scrap-4% Plastic granules, plastic powder, plastic scrap and master b
Plastic granules, plastic powder and resin master bacthes-4%

102 97 Pollution control equipments, instrumental -BOc incubator, COc apparatus, ion analyzer; Air pollution control
103 98 Polyster & staple fibre yarn 4% Polyster & staple fibre yarn Artificial silk yarn, polyster fibre yarn, and staple
104 99 Porridge 10% Porridge Porridge & cottage cheese-4% Porridge-4% 4%
105 100 Printed materials including diary, calendar . 10% Printed materials including diary, calendar etc. 4% 4% 4% 4
106 101 Printing ink excluding toner and cartridges. 8% Printing ink excluding toner and cartridges. Printing ink exclu
Printing ink excluding toner and cartridges-4% Printing ink excluding toner and cartridges. Printing ink excluding ton
107 102 Processed or frozen meat, poultry & fish. 8% Processed meat, poultry & fish 4% Processed meat,poultry an
108 103 Processed or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drin
109 104 Pulp of bamboo, wood and paper 10% Pulp of bamboo, wood and paper 4% 4% Pulp of bamboo, wood and
110 105 Rail coaches, engines & wagons and parts thereof 10% Rail coaches, engines & wagons and parts thereof 4
111 106 Raw cashew 10% Raw cashew
112 107 Readymade garments 5% Readymade garments Readymade garments but not including those made of kh
Readymade garments other than hosiery goods but including neck tie, bow and caller-4% [Readymade garments,m
113 108 Renewable energy devices & spare parts 10% Renewable energy devices & spare parts 4% 4% Renewable e
115 109 River sands and grit. 8% River sands and grit. 4% Sand and grit-4% Sand and grit River sands excluding bajar
116 110 Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, late
117 111 Safety matches and Handmade safety matches-4% 10% Handmade safety matches- Exempt Safety matches
Safety matches-4% Safety matches Safety matches -4% Safety matches-4% Safety matches
118 112 Sewing machine, its parts & accessories. 10% Sewing machine, its parts & accessories. Sewing machines,its
Sewing machines and its spares and accessories-4%
Sewing and knitting machine [ and atta chakki] and parts and accessories thereof. Sewing machines, its parts and ac
Sewing machines, its parts and accessories-4%
Sewing machine and parts thereof.
119 113 Ship & other water vessels 10% Ship & other water vessels 4% Ship liable to be registered under the Merch
120 114 silk fabricks excluding handloom silk fabrick, not covered under schdule -1 0% Silk fabrics excluding hand
122 115 Solvent oils other than organic solvent oil.Soap other than detergent toilet soap. 10% Solvent oils other tha
124 116 Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth
125 117 Sports goods excluding apparels and footwear 2% Sports goods excluding apparels and footwear 4%
4% Sports goods excluding apparels and footwear-
Sports goods( excluding apparels and footwear). 4% Sports goods excluding apparels and footw
4% Sports goods excluding apparels and footwear-
Sports goods excluding apparels and footwear.
118 Starch, Sago & Saboodana
127 118 Sugar and Textile not specified anywhere else in this Schedule or Schedule-I 0% Sugar unless covered by AE
128 119 Tamarind seeds and tamarind powder 10% Tamarind seed and powder. Tamarind -4%,-4% Kirana items nam
120 Tarpaulin Tirpali and Tarpaulin-4%
129 121 Tea Branded 10% non branded 8% Tea Tea-4% Tea-4% Tea Tea-4% Tea-4% Tea leaves
132 122 Tools 4% Tools Tools and Dies (Power tools,cutting tools,measuring tools,hydraulic tools,pneumatic tools an
133 123 Toys excluding electronic toy. Made of wood & mud 0% or Ceramics 8%, others 2% Toys excluding el
134 124 Tractors, Threshers, Harvesters, power trillers, troly & attachments & parts thereof. Tractors & parts 5% oth
Tractors, threshers, harvesters and attachments and parts thereof- which includes their tyre and tubes-4%
Tractors,power tillers, threshers, Harvesters , attachments and parts (including tyres,tubes and flaps)thereof]. Tracto
Agricultural tractors, harvesters and attachments and parts thereof including tyres,tubes and flaps of agricultural tra
135 125 Transformers 10% Transformers Transformers used in the transmission/distribution of Electricity,Power tool
136 126 Transmission wire & towers 12% Transmission wire & towers Transmission towers.-4% Transmission towers-
137 127 Umbrella except garden umbrella and parts thereof. 0% Umbrella except garden umbrella and parts thereof
138 128 Used motor vehicles 12% Used cars pre-used motor car-4% used cars used motor vehicals not covered by
139 129 Vanaspati (Hydrogeneted Vegetable Oil) Indian 5% Imported 20% Vanaspati (Hydrogeneted Vegetable Oil) V
140 130 Vegetable oil including gingili oil and bran oil 4% Vegetable oil including gingili oil and bran oil 4% gingili oil a
141 131 Wet dates 10% Wet dates Medicinal Herbs including lamla, harrad, bahera, sikakai, katha, supari,rattanjot a
Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower -4% Wet dates 4% Wet dates & nariyal
142 132 Windmil for water pumping and for generation electricity 0% Windmil for water pumping and for generatio
143 133 Wooden crates 8% Wooden crates 4% 4% Wooden crates 4% 4%
145 134 Writing ink. 5% Writing ink. Writing ink - 4% 4% Writing ink. 4% 4%
146 135 Writing instruments, geometry boxes, colour boxes, crayons & pencil sharpners. Pen 8% others 0% Writing i
149 136 Sweetmeat, namkeen and sugar products-4% 5% Sweatmeat-Exempt 4% sweet meat and halwai i
175 137 Toddy, Neera and Arak-4% 10% Toddy, Neera and Arak-Exempt Exempt Exempt Toddy, Neera and Arak-4%
176 138 Khandsari-4% 2% Khandsari-Exempt Exempt khandsari including sugar as discribed from time to tim
139
Unclassified- 12.5%
Sl. No. Commodity E.C. List UP (proposed entry) Uptt Rate Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Hary
1 All kinds of bricks including fly ash bricks, refractory bricks & asphaltic roofing earthern tiles & Refractory monolith
All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing ,earthen tiles and ref
12.5% Bricks made principally of fly ash (with fly ash content of more than fifty percent)- 4%
2 stainless steel sheets stainless steel sheets 4% 12.5% Stainless steel.sheets 4% Stainless Steel sheet
3 Cottage cheese Cottage cheese and paneer 8% 12.5% 12.5% 12.5% 12.5% 4% Cottage cheese and pa
Cottage cheese -4% Others-12.5%

4 Spectacles, parts & components thereof, contact lens & lens cleaner. Spectacles, parts & components thereof, con
5 Tobacco unless covered by AED Tobacco & Tobacco Products 12.5% 12.5% 12.5% 12.5% (Except biris 4%) 12.5
n Uttaranchal Haryana
y operated or animal driven or tractor or power driven; spare parts and accessories thereof . 0%
hurpa, sickle, spade, baguri, hand-wheel hoe, Budding / grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, raker, spraye
or tiller, seed drill, fertilizer drill or fertilizer-cum-seed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridge
handicapped person Exempt Exempt Exempt Exempt Exempt Exempt

balanced cattle feed; and cattle fodder including green fodder, chuni, bhusi, chhilka, choker, javi, gower, de-oiled rice polish, de-oiled rice br
s (except those made from precious metals) Exempt-All Bangles (except those made from precious metals) Exempt bangles made of

Books and periodicals & journals including Braille books ,maps, chart & globe. Exempt Books and periodicals & journals including ,m
nhara ( whether fresh , dried or boiled) kutu flour and singhara flour 4% Coarse grains other than paddy, rice and wheat Exempt- Coarse gr
ding atta thereof, Sanwakhya and Sabudana.-0%
empt-Condoms and contraceptives including contraceptive pills Exempt Exempt Exempt
tton & silk yarn in hank and cone Exempt Exempt Exempt Exempt
uttel looms, and paddle looms); implements used in the production of khadi / khaddar; handloom fabrics and parts therof; Khadi garments
% Butter 8% Milk & Curd 0% Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi

ramic pots and articles 5% Earthen pot Exempt-Earthen pot Exempt Earthen pot but not including ceramic pot Idols toy and doll mad
Eucalyptus timber. Exempt-Fire wood except Casurina & Eucalyptus timber. Exempt Exempt -Fire wood except Casurina & Eucalyptus timb
ers Exempt Exempt Exempt Exempt-Fresh plants, saplings and fresh flowers( including mahua flower) Exempt Exempt
roasted gram-4% Parched / roasted / fried gram-4% Fried gram-4%
brics, fish seeds, prawn / shrimp seeds. Exempt-Fishnet, fishnet fabrics, seeds of fish,prawn and shrimp seeds Exempt-Fishnet, fishnet fa
% Fresh vegetables & fruits Exempt-Fresh vegetable and fruits Exempt Fresh vegetables including potato and onion& fres
h Garlic & ginger excluding dried ginger Exempt Garlic & ginger dried vegetable e.g. kair sangari but excluding chilies, when
r plain, printed, died or emboidered.-Exempt Handloom woven gamcha-4% Exempt Khadi garments, bags and made-ups
blood including blood component Exempt Human blood and blood plasma-0% Exempt Hum
al instruments Exempt Exempt Exempt-Indigeneous handmade musical (instruments,hand made ,soap,(handmade paper and hand made d
al, surma, hairpins, hairband, hair clip, (other than that of precious metal), rubber band , safety pin , chutila, bichhia and rakhi. 0% Kumku

livestock. 0% Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock. Exempt Meat, fish, praw

luding dun(Gobar) and products of dung and bio-fertilizers Exempt Exempt Exempt
ppad Exempt pappad and bari Exempt-Pappad,commonly known as papar Exempt-papad, hand mad and unbranded bari Exempt -
s institutions, 10% Prasdam bhog or mahabhog by religious institutions Prasadam by religious institutions-4% [Religious pictures nor for u
ostcard etc. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. 0% Non-judicial stamp p
g animal hair. Exempt Raw wool Exempt Raw wool Exempt Raw wool Exempt
pt Exempt Exempt Exempt-Semen including frozen semen of animals Exempt
encils Exempt Slate and slate pencils-0% ; Takhti, Chalk stick-4% Exempt [Exempt - Slate, slate pencils and c
mpt Exempt Exempt Cocoons of all types including silk worm laying and raw silk Exempt-Silk worm laying, cocoon & raw silk. Exempt-Sil
er than oilseeds Exempt All seeds other than oil seeds- Exempt Seeds of all varieties other than tho
Tender green coconut commonly known as daab. Exempt Exempt Tender green coconut and watery coco
wise). Exempt Bread ( branded and unbranded) Exempt bread except pizza bread containing any type or fruit or vegetable Ex
herwise). Exempt Common Salt (Processed or unprocessed). Exempt Salt Exempt
lised and water sold in sealed container. 0% Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and wate
 edicinal, ionic, battery, de-mineralized water and water sold in container.- Exempt Water, other than

ineralised waterand water sold in sealed container.

sene). Exempt Sale of goods,other than Kerosene oil,by Public Distribution System(PDS) Shops-Exempt Food grains and other goods exclu
own as yagnapobit 4% Sacred thread Exempt Exempt Ygyopavit or janeu Exempt Rakhi and Sacred thread, com
magri including dhoop agarbatti , sambrani or lohbana.-Exempt . 0% Incense sticks commonly known as agarbati, dhupkathi or dhupbati.-4%
gri including agarbatti sambrani -4% Hawan samagri when sold in sealed packets or containers-Exempt

an Uttaranchal Haryana
% Chikon Products-4%
ssed or stitched Leaf plates and cups-0% ;Leaf plates and cups-pressed or stitched-4% Leaf plates and cups-4% Leaf plates and cups-pres

4% ,Religious pictures not for use as calender-4% Exempt -Kirpan Exempt Kripan used by sikhs and gorkhali khukhri
Religious pictures not for use as calendar (religious picture tiles,panchang) and dols of deities made of stone or marble Exem
enk broom-0% other brooms-10% Muddhas made of sarkanda, phool bahari jhadoo Exempt-Muddhas made of sarkanda,phool b

en rice, commonly known as Chira, parched rice, commonly known as khoi parched paddy or rice coated with sugar or gur, commonly know
ndicrafts Handicrafts-4% Exempt Handicrafts ,household articles made of brass and bell metel Exempt
lf.

n Uttaranchal Haryana
ncluding jewellery made of gold,silver and precious metals. 1% Gold and silver & platinum ornaments Articles of Gold, Silver and Precious M
d sapphires whether they are sold loose or as forming part of any article in which they are set 1% Precious stones including Agate Preciou
Bullion-1%
lses whether whole,split or broken form including thereof]-1% * This shall remain in force upto 31-3-2006 unless withdrawn earlier

ajasthan Uttaranchal Haryana

ct. Private Automatic Branch Exch.(EPABX) teleprinters wirless equipments and parts thereof 4% All equipments for communications
ds like copyright, patent, rep. license etc. All intangible goodslike copyright,patent,rep license,goodwill etc.-4% (a) Exempt- Duty intitlement
stings including all metals castings -4% Cast iron castings other then those specified elsewhere in this schedule or in any other schedule-4
All other goods of local importance not notified by states astax free goods
waste yarn 4% All types of yarn other than cotton & silk yarn in hank & sewing thread & waste All types of yarn other than cotton & silk yarn
etals Indian 5% mported 20% All utensils including pressure cookers/pans except utensils made of precious metals All utensils and cutlery it
, but excluding utensils made of precious metals-4% All utensils including pressure cookers/(pans and cutlery but excluding) utensils made
l reinforced (ASCSR) 12.5% Aluminium conductor steel reinforced, All aluminium conductor (AAC), and all aluminium alloy conductors (AAA
 powder and betel nut-4%
etened and/ or scented betel nut)-4% Arecanut powder and betel nut-4% Arecanut powder and betel nut-4% Arecanut powder and betel n

ilver and aluminium. 0% Articles made of rolled gold and imitation gold Articles made of rolled gold and imitation gold and all type of imit
mboo-4% 4% 4% Sirali, Bageshi, barroo, dat leaves baskets handmade sooma and germa, made only a bamboo-4% 4%
oo including spilit bamboo and cut bamboo-4% Bamboo-4% Bambo
um sulphate, sodium bi chromate, bleach liquid Basic chromium sulphate, sodium sulphate, magnesium sulphate, ferrous sulphate. Basic
adopter with drawl sleevs locknuts , lock washers clamps and rolling elements 8% Bearings bearing including plumnes blocks, housing for
ndloom. Bed sheet 0% Pillow cover & Other made ups. 5% Bed sheet, pillow cover & other textile made ups. Bed sheet, pillow cover and o

4% Beltings-4%

tricycles, cycle rickshaws & parts, tyres & tubes thereof. Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof-4%
onent including tires, tubes thereof.-4% Bicycles, tricycles, cycle rickshaws and parts (including tyre and tubes) and accessories thereof-4%
moters & regulators, herbicides, rodenticide, insecticide, weedicide and pesticides. Chemecial fertilizers 6.5% pesticides & insecticide 5% Bio
,4% Chemical fertilizers, gypsum, micro-nutrients, plant growth promoters and regulators, pesticides, weedicides, insecticides, r
heir herbicides, rodenticide, insecticides, weedicides and pesticides-4% Chemical fertilizers & gypsum-Exempt pesticide
ers , pesticides, weedicides and insecticides-4%
ides, herbicides other than bleeching powder-4%

min and coal tar- 4% Bitumin 4% Bitumin 4% B

meal-4% Bone meal-4% Bone meal, crussed bone, bones, bone sinews and burnt bones-4%
ecious materials). Plastics buckets 8% other containers 5% Buckets made of iron & steel, aluminium, plastic or other materials (except prec

ts, accessories thereof.

sockets, hose connector, hose click, hose nipple, foot walve and delta starter for water handling parts thereof
thereof Centrifugal, monobloc and submersible pumps and parts thereof-4%
ersible pumps and spare parts component and accessories thereof-4% Centrifugal and monoblock and submercible pumps and pumping s

sodium bi carbonate, sodium hydro sulphate, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate; acid slurry, trisodium
fine china clay and ball clay. Clay including fire clay, fine china clay and ball clay-4% Clay including fire clay, fine china clay and ball clay-4% C
Coaltar-4% Charcoal-Exempt Coaltar-4% Charcoal-Exempt Bitumen and Coaltar-4% Charcoal-Exempt Coaltar-4% Charcoal-Exempt Ch
ut in shell & separated kernel of coconut other than kopra-Exempt Coconut in shell and separated kernel of coconut -Exempt 4% Coconu
e beans & seeds, cocoa pod & beans, green tea leaf & chicory Coffee beans and seeds, cocoa pod, green tea leaf and chicory, -4%

d seeds, powder, cocoa pod, green tea leaf and chicory-4% Coffee powder and all forms of coffee including french coffee beans and seeds ,
ding coir mattresses 4% 4% 4% 4% 4% 4%
otton and cotton waste-4%

4% Cotton waste, woolen waste-4%

s. 4% 4% 4% cups, glasses , plates, foras and spoons made of paper, plastic or thermocoal, disposable food packing, container, tooth picks,
animal hair), liquid petroleum gas for domestic use and jute as defined under section 14 of the Central Sales Tax Act, 1956. (i) Aviation
ents produced under drugs license, light liquid paraffin of IP grade. 8% Drugs & Medicines including vaccines, syringes & dressings, medicat
hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the license issued un
d under drug licence and light liquid paraffin of IP grade, syringes, dressing/ Glucose-D, Oral Rehydration salt, Medical equipment, devices
es, basic dyes, ailzarinne dyes, bases, direect dyes, naphthols, nylon dyes, optical whitening agents, plastic dyes, reactive dyes, sulphur dye
nd oiled cake-4% Edible oil other than coconut oil and oil cake-4% Edible oils, oil cake, but excluding cotton seed oil cake-4% 4% 4% Edible o
uipments 4% Electrodes, electrical insulators, -4% 4% 4% Electrode-4%
ki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery machines, embroidery needles. 10% Embroidary or Zari articles that is to sa
book, graph book, & laboratory note book Exercise book, graph book and laboratory note book-4%

cise book, graph book, & laboratory note book-4%

r, zinc & extrusions of those. 4% Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those.
, copper, zinc, metal scrap-4% Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those.-4
rs of all Types and fiber waste -4% Fibers of all Types and fiber waste -4% Fibers of all Types and fiber waste -4% Fibers of all Types and fi
4% Fireclay, coal ash, coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash All kinds of brick including brick bat, jhama, fly ash bric
ida, besan and suji, flour-Exempt Flour-atta, maida, suji, bran and besan-4% Flour,atta,maida,suji, besan , rawa, daliya and chu
oodgrains including Paddy,Rice Wheat & pulses (optional for one year) Paddy, rice, wheat and pulses- Exempt Paddy, rice, wheat and pulses

b gur Gur, jaggery and Edible variety of rab gur 4% Exempt Gur, jaggery and rab gur Gur, jaggery and Edible variety of rab gur 4
ypsum of all forms & descriptions and discription but which does not include Gypsum board and plaster of paris.-4% Gypsum -4%
fittings Hand pumps and spare parts-4%
% Hand pumps and their parts-4%

4% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. Medicinal herbs including amla, harrad, bahera, sikakai, k
% beehive& honey Exempt Honey-4%
and fittings thereof. Hose pipes-4%
Hose pipes-4%

Hosiery goods-4% Hosiery goods-4%

ies and components thereof 10%but glass chimney0% Hurricane lanterns, Kerosene lamp / lantern petromax glass chimney accessories an
and bran of cereals-4% ; Rice bran-4%
ins and pulses, and bran of cereals-Exempt Rice bran, bran of cereals except wheat bran-4% Husk and bran of cereals-4% ;
f, cell phones, DVD, CD, teleprinter & wireless equipment and parts thereof. Telephone & cell phones & parts 4% and other 12% I.T produc

bres) 10% Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) Industrial cables (High voltage cables, includin
00Volt XLPE Cables, jelly filled cables, optical fibre cables -4%
al fibres), -4%
00Volt XLPE Cables, jelly filled cables, optical fibre cables -4%

oly ethylene Cables, jelly filled cables, optical fibre Cables),-4%

tors -4% Insulators -4% Insulators -4%

Kerosene oil sold through P D S

c-4% Lac & chapadi -4% Lac and shellac-4%

Leaf plates and cups-0% ;Leaf plates and cups-pressed or stitched-4% Leaf plates and cups-4% Leaf plates and cups-pressed or stitched-

where mentioned in any other schedule. Lime & Lime stone 8% other 10% Lime, lime stone, clinker & dolomite & other white washing ma
me, lime stone, clinker & dolomite-4% Lime, lime stone, clinker & dolomite & other white washing materials -4% Lime, lime stone, clinker &
alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate 4% 4% Linear alkyl benezene, sulphonic acid and alfa olefin sulphonate-4% 4
per material sold List of industrial inputs and packing materials ( as notified by state Govts.) (Annexure-7 Attached) 4% 4% 4% 4% 4% 4%

, maize germ and oil Maize products.(Maize starch, glucose, maize glutten, maize germ and oil)-4% Food grains and cereals excluding puls
mplants 4% 4% Medical equipment /devices & implants 4% 4%
e other those fillings under declared goods 4% Metal alloys, metal powders, metal pastes of all types & grades & metal scrape other those
packed; Flavoured milk; UHT milk; milk powder; baby milk food; khoya/ khoa, paneer, cheese, cream, ghee, butter. 8% Milk food & milk pro
ttage cheese-4% Skimmed milk powder and UHT milk , Porritdge & cottage cheese-4% Skimmed milk powder and UHT milk-4% Skimmed m
hoya/khoa-4% Khoya/khoa-4%
V.C. footwear Chappal made of rubber and strips thereof -4% Plastic footwear 4%
lastic footwear Hawai chappals and straps thereof Plastic foot wear, (other than those specify in Schedule-I) including moulded plastic foo
gh flooring stones) & Shahabad stones. Napa slabs (rough flooring stones) and sahabad stones-4%

er and dolomite.-4% rough flooring stones Slabs-4%

r including cotton niwar-4% Exempt newar, baan, and baan rassi
by fisherman. 4% Non mechanised boats -4%
tter pins, staples and panel pins,Tools- 8% Nuts,bolts, screws and fastners. 4% Nuts, Bolts, Screws, Fasteners, -4% Nuts, bolts, screws and fa

eir forms-4%
DPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, Polythene and Hessian based paper; h

er meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey board. 5%
tandard wax and match wax 20% Paraffin wax of all grade standards other then food grade standard including standard wax and match w
fittings. 4% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings. Pipes of all varieties including G.I.Pipes,
duit pipes and fittings thereof-4% 4% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings thereof-4% Pip

fruit or vegetable-4% 4% 4% 4%
s, plastic powder, master batches and scrap Plastic granules, plastic powder and master batches-4%
wder, plastic scrap and master batches-4% 4% Plastic granules, plastic powder and master batches-4%

on analyzer; Air pollution control equipment -filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, wet scrub
n, polyster fibre yarn, and staple fibre yarn.-4% All types of yarn (other than cotton and silk yarn in hank), yarn waste and sewing thread-4%

g diary, calendar etc. 4% 4% 4% 4% 4% 4%

and cartridges. Printing ink excluding toner and cartridges-4%
ridges. Printing ink excluding toner and cartridges.but including aluminium plate graphic art film plaster film. 4% Printing ink excluding tone
h 4% Processed meat,poultry and fish. 4% Processed or frozen meat, poultry & fish.prawn and other equatic products Processed meat, po
kle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise) 12% Processed or preserved vegetable & fruits
% 4% Pulp of bamboo, wood and paper 4% 4% Pulp of bamboo, wood and paper
es & wagons and parts thereof 4% Rail coaches, engines , wagons and freight containers and parts thereof-4% Rail coaches, engines, wag

not including those made of khadi-4%

er-4% [Readymade garments,made up of fabric including towel(sale price of which exceeds rupees one hundred),[blanket,socks,ties,brand
spare parts 4% 4% Renewable energy devices or equipments,icluding their parts, that is to say- 4% Renewable energy devices compon
d grit River sands excluding bajari. River sands and grit and boulders.
rth scrap, ammoniated latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and al
matches- Exempt Safety matches other than hand made safety matches-4% ;

ccessories. Sewing machines,its parts and accessory-4%

ewing machines, its parts and accessories-4%

o be registered under the Merchents Shipping Act,1958,all types of tugs,floating docks,floating cranes,dredgers ,barges and other water ve
0% Silk fabrics excluding handloom silks unless covered by AED. silk fabric including silk sarees but excluding handdloom silk unlees cove
soap. 10% Solvent oils other than organic solvent oil. Solvent oil-4% Solvent oils other than organic solvent oil., -4% Solvent oils other than
haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, d
pparels and footwear 4%

ds excluding apparels and footwear-

 I 0% Sugar unless covered by AED Sugar other than those manufatured inIndia-4% Sugar other than those specified in Schedule- I Sugar
marind -4%,-4% Kirana items namely, ararote, singhar, kuttu and their atta, Kala namak, sendha namak, heeng, aam papar, mushrum, khum

% Tea-4% Tea leaves

ydraulic tools,pneumatic tools and hand tools)-4% Tools,that is to say-Power tools/ Cutting tools etc.-4% Tools 4% 4%
others 2% Toys excluding electronic toy. 4% Toys excluding electronic toy. 4% 4% Toys excluding electronic toy.
thereof. Tractors & parts 5% others 0% Tractors, Threshers, harvesters & attachments & parts thereof. Tractors, threshers, harvesters and a
heir tyre and tubes-4%
s,tubes and flaps)thereof]. Tractor including parts, accessories and tyre tube thereof.-4% Tractors, threshers, harvesters and attachments a
tubes and flaps of agricultural tractors.
ribution of Electricity,Power tools such as electric drill,Ammeter,KWH meter ,Voltmeter,Circuit brackers,HRC fuse,Thermostat,Electrodes and
owers.-4% Transmission towers-4% Transmission towers Transmission towers.-4% Transmission towers.-4% Transmission towers
rden umbrella and parts thereof. Umbrella and its parts and accessories thereof except garden umbrella )-4% Umbrella and spare parts an
d motor vehicals not covered by any other notification under the act Pre-owned motor vehicle when sold by a dealer dealing in purchase a
(Hydrogeneted Vegetable Oil) Vanaspati (Hydrogenated Vegetable oil )-4% Vanaspati also known as vegitable ghee manufactured or made
gili oil and bran oil 4% gingili oil and bran oil.-4% Vegetable oil including gingili oil and bran oil 4% 4% Vegetable oil including gingili oil and b
sikakai, katha, supari,rattanjot and khusk pudina, bark, dry plant, dry root commonly known as jari booti and dry flower,magaz of all kinds,
ates 4% Wet dates & nariyal
water pumping and for generation electricity

ners. Pen 8% others 0% Writing instruments, geometry boxes, colour boxes, crayons & pencil sharpners. Writing instruments, geometrybox
sweet meat and halwai items as notified by this government vide notification No.F(18) 77-Fin dated27.02.1978. Exem
mpt Toddy, Neera and Arak-4%
gar as discribed from time to time in column III of the schedule to the Additional duty on Excise [ Goods of special importance] Act 1957 bu

desh Rajasthan Uttaranchal Haryana

hern tiles & Refractory monolithic. All kinds of bricks including fly ash bricks, refractory bricks & asphaltic roofing earthern tiles & Refractor
ltic roofing ,earthen tiles and refractory monolithic and fly ass-4% All kinds of bricks including brickbats, jhama, fly ash bricks, refractory br

4% Stainless Steel sheets 4% Stainless Steel sheets 4% Stainless Steel sheets not falling under de
Cottage cheese and paneer- Others-12.5%

arts & components thereof, contact lens & lens cleaner. 10% 4% Spectacles, parts thereof, contact lens and lens cleaner-4% 12.5% Specta
% 12.5% (Except biris 4%) 12.5%
dge shear, sprinkler, raker, sprayer, duster and sprayer-cum-duste Agricultural implements manually operated or animal driven Exempt
eller or scoop, bund former, ridger, puddler, ditc 0% Agricultural implements not operated manually or not driven by animal including spray

oiled rice polish, de-oiled rice bran, de-oiled rice husk, de- 0% Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supple
Exempt bangles made of any kind of materials except those made of gold ,silver & platinum Exempt All kinds of bangles exclud

eriodicals & journals including ,maps, chart & globe. Exempt Books , periodicals & journals excluding those specified elsewhere in th
ce and wheat Exempt- Coarse grains other than Paddy,rice, wheat and pulses Exempt-Coarse grain that is to say all grains other than paddy

nd parts therof; Khadi garments & goods & made-ups to be notified by States 0% (a) Charkha, Amber Charkha, Handlooms, Handloom fab
parated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butte

mic pot Idols toy and doll made of clay,Clay lamp Exempt Earthen pot made by kumhars (potters) Exempt Earthen pot Exempt
cept Casurina & Eucalyptus timber. Exempt Fire wood except Casurina & Eucalyptus timber. Gober ke kande Fire wo
pt Exempt

eeds Exempt-Fishnet, fishnet fabrics, seeds of fish,prawn and shrimp Exempt Fishnet & Fishnet fabrics . Exempt Exempt Exempt
ncluding potato and onion& fresh fruits Exempt Fresh vegetables and fresh fruits including( potato, onion and sugar
ngari but excluding chilies, when not sold in sealed containers Exempt fresh fruits and vegetables including garlic and ginger, f
i garments, bags and made-ups Exempt Khadi ready made garments and khadi made-ups Exempt Charakha
mpt Human blood and human blood plasma-0% Exempt Human blood and blood plasma Exe
ndmade paper and hand made dant manjan and hand made utencils Exempt Indigeneous handmade musical instruments, components &
a, bichhia and rakhi. 0% Kumkum, Bindi, Alta & Sindur, Rakhi Exempt-Kumkum, Bindi, Alta & Sindur, Exempt-Kumkum, Bindi, Alta & Sindu

xempt Meat, fish, prawn & other acquatic products when not cured or frozen, poultry eggs , livestock and animal hair. Exempt

d unbranded bari Exempt - Pappad, bari, mongwari Exempt Pappad, kachri, sewaiya, mangwari, bari, and soysbe
4% [Religious pictures nor for use as calenders-Exempt] Prasad,Bhog or Mahabhog by religious institutions-4% Exempt Prasdam by
k form. 0% Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note when sold
Raw wool Exempt Raw wool and waste thereof Exempt Raw wool 4% Raw wool a

Slate, slate pencils and chalk sticks], Takhti-4% Exempt Slate and slat
ng, cocoon & raw silk. Exempt-Silk worm laying, cocoon & raw silk. Exempt
eds of all varieties other than those specified elsewhere in this schedule or in any other schedule Exempt All
r green coconut and watery coconut coconut in shell and seprated kernel of coconut, and tender green c
ny type or fruit or vegetable Exempt Exempt bread ( branded or otherwise )excluding pizza bread Exempt Bread
Salt Exempt Salt Exempt Exempt Exempt common salt
battery, de-mineralised and water sold in sealed container. Exempt Water other than (i)aerated, mineral, distilled, med
 Water, other than

ood grains and other goods excluding Kerosene oil sold through Public Distribution System-0%
Rakhi and Sacred thread, commonly known as yagyopavit, harmala (mala made of cotton / silk / zari yarn), mod, turra, kalangi and mang
rbati, dhupkathi or dhupbati.-4% Incense sticks commonly known as agarbati, dhup kathi or dhup bati.-0%, Hawan samagri-Exempt Agarbatti

ps-4% Leaf plates and cups-pressed or stitched-0% Exempt- Leaf plates and cups -pressed or stitched Exempt- Leaf plates and cups -pres

and gorkhali khukhri

es made of stone or marble Exempt Religious pictures not for use as calendar or publicity meterial and idols mad
ddhas made of sarkanda,phool bahari / jhadoo Exempt-Muddhas made of sarkanda, phool bahari jhadoo Exempt M

ith sugar or gur, commonly known as Murki and Sattu 0% Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known
ss and bell metel Exempt Handicrafts including blue pottery and puppets

les of Gold, Silver and Precious Metals including Jewellery made from gold, silver and precious metals-1% Gold, silver and other precious
stones including Agate Precious stones, semi precious stones-1% Precious stones-1% Precious and semi precious stones such

unless withdrawn earlier

equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc All equipments
4% (a) Exempt- Duty intitlement passbook DEPB (b) All intangible goodslike copyright,patent & replenishment(Rep) li
edule or in any other schedule-4% All metal Castings 4% All metal castings and manholw covers made of cast iron casting-4% All metal casti

yarn other than cotton & silk yarn in hank & sewing thread 4% All types of yarn including jute yarn and jute twin and swing thread but exclu
metals All utensils and cutlery items (including pressure cookers/pans) except those made of precious metals-4%
ery but excluding) utensils made of precious metals-4% 4% All utensils (including pressure cookers/pans) buckets and con
aluminium alloy conductors (AAAC)-4% Aluminium conductor steel reinforced (ACSR), AA/ AAA conductors-4% 12.5% Aluminium conductor
4% Arecanut powder and betel nut-4%

mitation gold and all type of imitation jwellery 4% articles and ornaments made of rolled gold and imitation gold, imitation jewellery. 4% a
boo-4% 4%
Bamboo-4% Bamboo-4% B
ulphate, ferrous sulphate. Basic chromium sulphate, sodium bi-chromate;and bleach liquid-4% Basic chromium sulphate-4% 4% Basic chrom
ding plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleevs locknuts , lock washers clamps and rolling eleme
ps. Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06.-4% Readymade ga

uding tyres and tubes thereof-4%

bes) and accessories thereof-4% Bicycles, tricycles, cycle rickshaws and parts, component tyres and tubes and accessories thereof-4% Bicy
% pesticides & insecticide 5% Bio-fertilizers & Micro-nutrients also plant growth promoters & regulators, herbicides, rodenticide, insecticide
cides, weedicides, insecticides, rodenticide and herbicides other than mosquito and insect repellents such as jet mat, good knight mat, mo
mpt pesticides, weedicides and insecticides but not excluding mosquito repellants-4%

4% Bitumin 4%

c or other materials (except precious materials). Buckets made of iron & steel, aluminium, plastic or other materials (except precious mater

reof

bmercible pumps and pumping set and parts thereof-4% Centrifugal , monoblock (Diesel engine upto 10 h.p.) and submersible pumps sets

m sulphate; acid slurry, trisodium phosphate, sodium tripoly phosphate, sod Chemicals including caustic soda, caustic potash, such ash, ble
fine china clay and ball clay-4% Clay including fireclay, fine china clay and bal clay-4% Clay including fire clay, fine china clay and ball clay-4%
oaltar-4% Charcoal-Exempt Charcoal-4% Charcoal-Exempt
f coconut -Exempt 4% Coconut in shell and separated kernel of coconut and tender green coconut-4%
ea leaf and chicory, -4%

french coffee beans and seeds , cocoa pod, green tea leaf & chicory-4% Coffee beans & seeds, cocoa pod, green tea leaf & chicory-4%
 packing, container, tooth picks, straw, aluminium house foil and tissue paper-4% Cups and glasses and plates of paper & plastics. 4% Pape
s Tax Act, 1956. (i) Aviation turbine fuel sold to a Turbo-Prop Aircraft; (ii) Coal and coke (iii) crude oil (iv) hide and skin (v)Iron a
es, syringes & dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade. Drugs & Medicines including b
uced under the license issued under the Drugs and cosmetics Act-1940. 4% Drugs and medicines including vaccines , syringe and dressing m
alt, Medical equipment, devices and implant.-4%
dyes, reactive dyes, sulphur dyes, vat dyes, all other dyes not specified elsewhere in the schedule Dyes, that is to say, - (i) Acid dyes (ii) Ali
seed oil cake-4% 4% 4% Edible oils and oiled cake-4%

idary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery mac

pper, zinc & extrusions of those. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of
per, zinc & extrusions of those.-4% Ferrous & non-ferrous metals & alloys, non-metals, aluminium, copper, zinc & extrusions of those.-4% No
ste -4% Fibers of all Types and fiber waste -4% Fibers of all Types and fiber waste -4% Fibers of all Types and fiber waste -4%
ing brick bat, jhama, fly ash brick, refractory, and ashphaltic roofing earthen tiles and refratory monolithic and fly ash- 4% fly ash- 4% fly as
uji, besan , rawa, daliya and chuni -Exempt Flour, Atta, Maida, Suji, besan-4% Atta, Maida, Suji, besan and dalia-4% wheat atta includind ma
pt Paddy, rice, wheat and pulses, Flour-atta, maida, suji, bran and besan -1% Food grains, cereals and pulses - Exe

ry and Edible variety of rab gur 4% Gur, jaggery and Edible variety of rab gur 4% Gur including gur sakkar, jaggery, powder, gur, rasket, palm
paris.-4% Gypsum -4%

g amla, harrad, bahera, sikakai, katha, supari, rattanjot, & Khusk, pudina, bark, dry plany, dry root commonly known as jari booti and dry flo

max glass chimney accessories and components thereof Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares.-4

of cereals-4% ; Husk and bran of cereals except wheat bran-4% ;

rts 4% and other 12% I.T products (as listed by GOI) including computers, telephones & parts thereof, cell phones, DVD, CD, teleprinter & w

bles (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled cables, optical fibre cables -4%
hPDS 4% Keros

es and cups-pressed or stitched-0% Leaf plates and cups-pressed or stitched-0% exempt-Leaf plates and cups-pressed or stitched Leaf plat

mite & other white washing materials not elsewhere mentioned in the schedule or in any other schedule, Napa slabs (rough flooring stone
s -4% Lime, lime stone, clinker & dolomite-4%
and alfa olefin sulphonate-4% 4% 4% Linear alkyl benezene-4%
ttached) 4% 4% 4% 4% 4% 4%

grains and cereals excluding pulses Coarse grains namely jowar, bajra, maize, and flour thereof -Exempt Maize starch, maize gluten, maize

des & metal scrape other those fillings under declared goods
, butter. 8% Milk food & milk products including skimmed milk powder tinned bottled or packed. Skimmed milk powder and UHT milk-4% S
der and UHT milk-4% Skimmed milk powder and UHT milk, cottage cheese and paneer-4%

-I) including moulded plastic footwear, hawai chappal and straps thereof -4% Chappal and Sandil made exclusively of plastic, hawai cha

s, -4% Nuts, bolts, screws and fasteners that is to say hinges, nails, rivets, cotter,cotter pins, staples and panel pins-, Tools-4% Nuts, bolts,
hene and Hessian based paper; high density polythene fabric based paper a As per goods sold i.e. some rate of tax as goods packed Packin

duplex board and grey board. 5% Paper, paper boards, waster paper & newsprint Paper and newsprint -4% Paper, coated paper, carban pa
ding standard wax and match wax Paraffin wax 4% (i) Paraffin wax of all grade standards other than food grade s
all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof-4%
C etc. and fittings thereof-4% Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof-

recipitators, cyclones, wet scrubbers, particle analyzer (SO2, C 10% Pollution control equipments, instrumental-BOc apparatus, ion analyse
arn waste and sewing thread-4% All types of yarn including polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in ha

m. 4% Printing ink excluding toner and cartridges.

atic products Processed meat, poultry & fish.
or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed contain

f-4% Rail coaches, engines, wagons and parts thereof Rail coaches, engins, wagons, railway switches, crossings, switch expainsion joints, st

ndred),[blanket,socks,ties,branded pillow covers] Readymade garments, -4% Readymade garments -4% Readymade garments
newable energy devices components & spare parts thereof

rubber, skimmed rubber and all other qualities and grades of latex; Re 10% Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades,

dgers ,barges and other water vessels including non-mechanised boats-4% Ship & other water vessels including non-mechanised boats 4%
ding handdloom silk unlees covered by additional excise duty 4% silk fabricks excluding handloom silk -4% Fabrics other than those sp
t oil., -4% Solvent oils other than organic solvent oil. Solvent oils other than organic solvent oil. Solvent oils other than organic solvent oil. S
phal, pepper, elaichi of all kind, dried chillies, kankaul mirch, 5% Spices of all varieties and forms including cumin seed, aniseed, turmeric, dr
Sports goods excluding apparels and footwear-
 e specified in Schedule- I Sugar not covered under schedule-I Sugar , Khandsari and boora not manufactured or made in india
eng, aam papar, mushrum, khumba and guchchi, gola, goley ka burada, seik narial, Til, rai, postdana, magaj of all kind, mungafali dana, sabu

ols 4% 4%

tors, threshers, harvesters and attachments and parts thereof-4%

s, harvesters and attachments and parts thereof-4%

C fuse,Thermostat,Electrodes and welding equipments, -4% Electrodes,electrical insulators, Electrical insulators, Insulating material, insulat
Transmission towers
4% Umbrella and spare parts and component thereof but excluding garden umbrella rain wear (raincoat)-4% Umbrella ()except garden um
by a dealer dealing in purchase and sale of motor vehicle subject to entry 2 in Schedule G
ble ghee manufactured or made in India and sold under various trade names and discriptions such as dalda, kusum etc.-4% Vanaspati (Hyd
able oil including gingili oil and bran oil
nd dry flower,magaz of all kinds,Sabudana,Wet dates,Tapioca-4%

riting instruments, geometryboxes, colour boxes, crayans, pencil sharpeners 4% Writing instruments such as lead pencil, pen of all vari
d27.02.1978. Exempt sweetmeat other than cake and pastries but including curd and khoa Traditional sweets and n

special importance] Act 1957 but not including imported sugar in all forms. Khandsari-4% khandsari - 4%

oofing earthern tiles & Refractory monolithic. 10% All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earth
ama, fly ash bricks, refractory bricks , asphaltic roofing ,earthen tiles -4% All kinds of bricks including fly ash bricks, refractory bricks and asp

Steel sheets not falling under decleared goods 4% Stainless Steel sheets 4%

nd lens cleaner-4% 12.5% Spectacles, parts thereof, contact lens and lens cleaner-4% 12.5% Spectacles, parts & component thereof, contac
ated or animal driven Exempt manually operated or animal driven Agricultural implements their spare parts components
driven by animal including sprayers & drip irrigation equipments including their parts & accessories- 4% Agricultural implements not opera

uding grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake. Exempt - Aquatic feed,
t All kinds of bangles excluding those made of ivory or precious metals Exempt-All types of bangles except those made from precious

g those specified elsewhere in this schedule or any other schedule but including ,braille books, maps, charts & globe. Exempt Bo
o say all grains other than paddy,rice and wheat Exempt food grains and cereales excluding pulses Exempt

kha, Handlooms, Handloom fabrics and Gandhi Topi (b) Khadi garments/ goods & made-ups to be notified by states Exempt-Charkha
d milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt Fresh milk & pasteurised milk,butter milk,separated

empt Earthen pot Exempt Earthen pot and all other goods of clay manufactured by potterer Exempt Earthen pots b
s timber. Gober ke kande Fire wood 4% Exempt fire wood and wood charcoal

brics . Exempt Exempt Exempt Fishnet & Fishnet fabrics .

cluding( potato, onion and sugarcane ) Exempt-Fresh vegetables & fruits Exempt fresh fruits and vegetables including garlic an
bles including garlic and ginger, fresh fruit juice and fruit shakes like mango shake Exempt fresh fruits and vegetables including
ps Exempt Charakha, Amber Charakha, handlooms including pit looms, frame looms, light shuttle looms and paddle looms, im
an blood and blood plasma Exempt (i) Human blood, blood plasma, red cells and platelets. (ii) Equipm
cal instruments, components & parts thereof Exempt-Indigeneous handmade musical instruments Exempt
mpt-Kumkum, Bindi, Alta & Sindur, Raki Exempt Kumkum, Bindi, Alta & Sindur , kajal, mehndi, bichhia, mangalsutra, rakhi an

tock and animal hair. Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, and dry fish commanly know

aiya, mangwari, bari, and soysbeen bari (excluding soysbeen bari sold in airtight packets) Exempt-pappad
ns-4% Exempt Prasdam by religious institutions ,panchamritam, namkatti and vibhuti Exempt Prasadam sold by religious instituti
d by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. Exempt Non-judicial stamp pa
Raw wool and its waste , animal hair

Slate and slate pencils-0% ; Chalk stick, Takhti and unbranded school bags upto Rs. 200/--0% Exempt - Slate,s

All seeds, certified or truthfully treated, other than methi, dhania and the seeds which are covered by the term
of coconut, and tender green coconut-4% Exempt
bread Exempt Bread of all types other than pizza bread, and buns and rusks Exempt Bread except pizza bread

)aerated, mineral, distilled, medicinal, ionic, battery, demineralized water, and i) water sold in sealed container. Exempt
n), mod, turra, kalangi and mangalsutra. Exempt Sacred thread, commonly known as yagnapobit and rudrakash, rudrak
Hawan samagri-Exempt Agarbatti.-4% [Incense sticks commonly known as agarbatti,dhoo katho,dhoopbarti and hawan samagri includi

mpt- Leaf plates and cups -pressed or stitched Leaf plates and cups-4%

publicity meterial and idols made of clay and hand made religious idols of stone
Exempt Muddhas made of sarkanda, ban, moonj,phool buhari jhadoo and Unbranded broomsticks Exempt

or beaten rice, commonly known as Chira, parched rice, commonly known as khoi parched paddy or rice coated with sugar or gur, common

Gold, silver and other precious metals-1%, Articles of gold, silver and precious metals including jewellery made of gold, silver and preciou
s and semi precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are sold loose or as forming part of any

Exch.(EPABX) etc All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX)
t,patent & replenishment(Rep) license, other than those specified elsewhere in this schedule or any other schedule.-4% All intangible good
st iron casting-4% All metal castings -4% Castings -4%

twin and swing thread but excluding cotton & silk yarn in hank 4% All types of yarn (other than cotton & silk yarn in hank) & yarn waste &

e cookers/pans) buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and enamall
-4% 12.5% Aluminium conductor steel reinforced (ACSR)-4% Aluminium conductor steel reinforced cables-4%
 n gold, imitation jewellery. 4% articles made of rolled gold and imitation jwellery 4% Imitation jewellyer-4% Imitation jewellyer-4%

Bamboo-4%
mium sulphate-4% 4% Basic chromium sulphate, sodium bi-chromate; -4% Basic chromium sulphate, sodium bi-chromate; -4%
washers clamps and rolling elements 4% bearing including plumnes blocks, housing for bearing locate rings and covers adopter with drawl s
5 and 63.06.-4% Readymade garments, made up of fabric including towel (sale price of which exceeds rs. One hundred), (blanket, socks, ti

and accessories thereof-4% Bicycles, tricycles, cycle rickshaws and parts, tyres and tubes thereof-4% Bicycles, tricycles, cycle rickshaws an
erbicides, rodenticide, insecticide, weedicide etc. Fertilizers, pesticides, weedicides, insecticides, herbicides, rodenticides and plant growth
as jet mat, good knight mat, mosquito coils -4% Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides,

materials (except precious materials). House hold goods such as jug, mug Buckets made of iron & steel, aluminium, plastic or other materia

p.) and submersible pumps sets including hose-collar, hose sockets, hose connector, hose click, hose nipple, foot walve and delta starter fo

da, caustic potash, such ash, bleaching powder, sodium bi carbonate, sodium hydro sulphate, sulphate of alumina, sodium nitrate, sodium
y, fine china clay and ball clay-4% Clay including fire clay, fine china clay and ball clay-4% Clay including fire clay- 4%

green tea leaf & chicory-4%

tes of paper & plastics. 4% Paper and plastic cups, paper pulp moulded trays-4%
e oil (iv) hide and skin (v)Iron and Steel (vi) Jute (vii) OIl seeds (viii) Liquefied Petroleum Gas (LPG) for domestic use, as specified in Sec-14
e. Drugs & Medicines including bulk drugs-4%
vaccines , syringe and dressing medicated ointment produced under drugs licence, light liquid paraffin of IP grade.-4% Drugs & Medicines

hat is to say, - (i) Acid dyes (ii) Alizarine dyes (iii) Bases (iv) Basic dyes (v) Direct dyes (vi) Naphthols (vii) Nylon dyes (viii) Optical whitening a

ead, badia gizai, embroidery machines, embroidery needles. Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chum

, copper, zinc and extrusions of those-4%

inc & extrusions of those.-4% Non ferrous scrap, Ferrous and non-ferrous metals and alloys; and extrusions and rolled products thereof -4%
and fiber waste -4%
and fly ash- 4% fly ash- 4% fly ash- 4% Clay including fire clay, fine china clay and ball clay-4%
dalia-4% wheat atta includind maida & suji, rice flour, gram flour, besan, barley flour, and sattu, dalia of wheat or barley, guar flour guar giri
d grains, cereals and pulses - Exempt Paddy, rice, wheat and pulses in whole grain, spilit or broken form -4% exempt Certified organic

aggery, powder, gur, rasket, palmyra gur and edible variety of rab gur-Exempt Exempt Gur, shakkar and jaggery

y known as jari booti and dry flower.-4% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4% Herb, bark, dry p

hurricane lamp and its spares.-4% Hurricane lanterns, Kerosene lamp / lantern petromaxand accessories and components thereofand gas m

except wheat bran-4% ;

phones, DVD, CD, teleprinter & wireless equipment and parts thereof. (List of IT Products of State govts. Annexure-6 attached) IT prod-Word

, optical fibre cables -4%

 Kerosene oil sold through P D S 4%

ups-pressed or stitched Leaf plates and cups-4%

Napa slabs (rough flooring stones) and sahabad stones-4%

Maize starch, maize gluten, maize germ and oil.-4% Coarse grains that is to say jowar, bajra, maize, and flour thereof -Exempt

milk powder and UHT milk-4% Skimmed milk powder and UHT milk-4% Skimmed milk powder, UHT milk and flavoured sweetened milk -4

exclusively of plastic, hawai chappal parts and component thereof. -4% Moulded plastic footwear Hawai chappals and straps(other

anel pins-, Tools-4% Nuts, bolts, screws, fasteners, fitting for doors, window and furniture including (1) hinges-butt, pianao, narrow, tee, ha
e of tax as goods packed Packing cases & packing materials including cork , cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circu

% Paper, coated paper, carban paper, paper board, paper used for computer printing and news print-4% Paper, paper waste and newsprint
andards other than food grade standard including standard wax and Slack wax.-4% INDUS INPUT-Normal Paraffin-4% INDUS INPUT-V

d hosepipes and fittings thereof-4%

ntal-BOc apparatus, ion analyser; Air pollution control equipment-filters (fabric filters, vaccum filters), electrostatic precipitators, cyclones,
er than cotton and silk yarn in hank, and sewing thread-4% All types of yarn including polyester fibre yarn and staple fibre yarn, other than c

juice (whether in sealed containers or otherwise) 4% Processed and preserved vegetable & fruits,other than dry fruits but including fruit ja

sings, switch expainsion joints, steel turnout, sleepers, pre-stressed concret sleepers, fish plates,steel clips, track bolts, & nuts, elastic rail cl

eadymade garments

ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block r

uding non-mechanised boats 4% 4% Ship & other water vessels

-4% Fabrics other than those specified in Schedule-I silk fabricks excluding handloom silk fabrick, not covered under schdule -1 silk fab
other than organic solvent oil. Solvent oils other than organic solvent oil.
umin seed, aniseed, turmeric, dry chillies and Hing (Asafoetida). All kinds of spices and condiments including cumin seeds, turmeric, ajwain
 red or made in india
of all kind, mungafali dana, sabudana, ro Tamarind including Turmeric seed powder.-4% Tamarind ,tamarind seeds and powder Tamarind,

ators, Insulating material, insulator, component accessories and spare parts thereof.Transformers,-4% Transformers[ and parts therof] Trans

4% Umbrella ()except garden umbrella and parts thereof. Umbrella , garden umbrella and parts thereof -4% Umbrella except garden umbre

a, kusum etc.-4% Vanaspati (Hydrogeneted Vegetable Oil) Vanaspati (Hydrogeneted Vegetable Oil)and deshi ghee Vanaspati (Hydrogeneted

uch as lead pencil, pen of all varieties and description, refill, cartriedges,nozzies, nib, geometryboxes, colour boxes, crayans, erasers, pencil
nd khoa Traditional sweets and namkeen,chat,pakodi,samosa,kachori,dahi bada,poha,and sabudana khichadi and shirkhand Sweetmeat (D

khandsari - 4% 4%

icks and asphaltic roofing, earthen tiles. 4%

h bricks, refractory bricks and asphaltic roofing, earthen tiles.and refractory monolithic 4%

ts & component thereof, contact lens and lens cleaner-4%

ts their spare parts components and accessories Exempt-Agricultural implements manually operated or animal driven Exempt-Agricultura
ricultural implements not operated manually or not driven by animal their spare parts component & accessories 4% Agricultural impleme

ake. Exempt - Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & addi
xcept those made from precious metals,[lac and its dana and products,chapadi,pairja and glass chaptons] Exempt bangles of all kind e

ts & globe. Exempt Books and periodicals & journals ,maps,charts,globe,panchanges & almanacs Exempt Books and p
lses Exempt Coarse grains, namely maize, jowar, bajra & flour therof Exempt Coarse grains excl

tified by states Exempt-Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi Exempt-Charkha, Amber Charkha, Handlo
rised milk,butter milk,separated milk,curd and lassi Exempt Curd, Lussi and butter milk

Exempt Earthen pots but not including crockery

nd vegetables including garlic and ginger, fresh fruit juice and fruit shakes like mango shake Exempt fresh fruits and freshvegetables
h fruits and vegetables including garlic and ginger, but not including red chilles
ttle looms and paddle looms, implements used in the production of khadi / khaddar and parts thereof, handloom fabrics, Khadi cloth ,Gan
red cells and platelets. (ii) Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processin

di, bichhia, mangalsutra, rakhi and ornaments of kathir, german silver or aliminium Exempt Kumkum, Bindi, Alta & Sindur ,

zen, and dry fish commanly known suktki mach eggs and livestock.and animal hair Exempt Meat, fish, prawn & other acquatic pro

asadam sold by religious institutions

Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee n

00/--0% Exempt - Slate,slate pencil,takhti and wooden scale and duster. Exempt Slate, slate pencils and chalks, Takhti(used by

ds which are covered by the term oil seeds as specified in clause (vi) of the Section 14 of the Central Sales Ta Exempt

Bread except pizza bread

iner. Exempt Water, other than

agnapobit and rudrakash, rudraksha mala and tulsi kanth mala Exempt
barti and hawan samagri including sombrani and lohbana-]Exempt Handicrafts and incense sticks commonly known as agarbatti, dhupkath

ded broomsticks Exempt Broom sticks muddhas made of sarkanda, phool, bahari jharoo Exempt-Muddhas

oated with sugar or gur, commonly known as Murki Exempt Murmuralu, pelalu, atukulu,Puffed rice, commonly know

made of gold, silver and precious metals-1% Articles of gold and silver , including coins, bullion and specie-1%
d loose or as forming part of any article in which they are set-1% Precious and semi precious gems and stones synthetic gems and stones (i

e Automatic Branch Exch.(EPABX) etc All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic
schedule.-4% All intangible goods like copyright, patent, rep license, etc.-4% All intangible goods like copyright, patent, rep license, etc.-4%

lk yarn in hank) & yarn waste & sewing thread 4% All types of yarn other than cotton & silk yarn in hank & sewing thread & waste 4% All t

ept precious metals and enamalled utensils All metals utensils including pressure cookers/pans except utensils made of precious metals
% Imitation jewellyer-4%

m bi-chromate; -4%
and covers adopter with drawl sleevs locknuts , lock washers clamps and rolling elements 4% Bearing -4% Bearing (its component) -4% Be
One hundred), (blanket, socks, ties, branded pillow covers)-4% Bed sheet , Pillow cover excluding pillow cover upto Rs. 25/- per item) and

cles, tricycles, cycle rickshaws and parts thereof-4%

, rodenticides and plant growth regulator other than those coverded in schedule-I-4%
oters and regulators, herbicides, rodenticides, insecticides, weedicides -4%

minium, plastic or other materials (except precious materials) Buckets, ghamela, tasala and tagadi made of iron & steel, aluminium, plastic

e, foot walve and delta starter for water hadling and parts thereof-4%

lumina, sodium nitrate, sodium acetate, sodium sulphate acid slurry, trisodium phosphate, sodium tripoly, phosphate, sod Chemical eleme
mestic use, as specified in Sec-14 of the C

P grade.-4% Drugs & Medicines and pharmaceutical prepration (Allopathic, Ayurvedic, Homeopathic & Unani) including vaccines, syringes

on dyes (viii) Optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes (xiii). All other dy Dyes-4% Dyes & dy

zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery machines, embroidery needles.-4% Embroi

s and rolled products thereof -4%

eat or barley, guar flour guar giri rajmah, lobia, rongi, sago sabudana, soyabean meal soyabean flour- 4%
rm -4% exempt Certified organic cereals and pulses

akkar and jaggery

dry flower.-4% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4% Herb, bark, dry plant, dry root, commonly

nd components thereofand gas mantles -4% Hurricane lanterns, Kerosene lamp , petromax glass chimney and parts thereof -4% 12.5% exe

nexure-6 attached) IT prod-Word processing machines,Electronic typewriters, Computers, Telephone and parts thereof teleprinter and wire
 Kerosene oil sold through P D S

r thereof -Exempt

nd flavoured sweetened milk -4% Skimmed milk powder and UHT milk-4% Skimmed milk powder and UHT milk-4% Skimmed milk powder

awai chappals and straps(other than the goods specified in Schedule-I) Plastic/P.V.C. footwear Chappal made of rubber and strips thereof

ges-butt, pianao, narrow, tee, handles for locks, furnitrues handles, furniture knobs, drawer channel, furniture fitting, furnitre hinges, furni
 /PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, polythene and Hessian based paper; high

per, paper waste and newsprint-4% Paper and newsprint, paper board and waste thereof -4% Paper and newsprint -4% Paper and newsp
mal Paraffin-4% INDUS INPUT-Vegetable waxes, paraffin waxes and Bees wax-4% Vegitable waxes (other than triglycerides) bees wax, oth

trostatic precipitators, cyclones, wet scrubbers, particle analyser (SO2, CO, NOx, hydrocarbons, chlorine
nd staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread-4%

an dry fruits but including fruit jams, jelly, pickle, fruit squash, fruit paste, fruit drink & fruit juice whether in sealed containers or not,and w

track bolts, & nuts, elastic rail clips, and railway signals, signaling equipments and ac Railway, wagons, engins,coaches and parts thereof Ra

ex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; Ra Rubber,raw rubber e

red under schdule -1 silk fabricks excluding handloom silk unless covered by Additional excise duty

ng cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri ja
 d seeds and powder Tamarind, Tamarind seed and powder.-4% Tamarind seed and powder-4%

formers[ and parts therof] Transformers Transformers

Umbrella except garden umbrella -4% Umbrella except garden umbrella

hi ghee Vanaspati (Hydrogeneted Vegetable Oil) Vanaspati (Hydrogeneted Vegetable Oil)

r boxes, crayans, erasers, pencil sharpeners and writing ink other than those specified elsewhere in any other schedule 4% Writing instrum
adi and shirkhand Sweetmeat (Deshi)(including gajak & raveri) branded bhujiya made of pulses and unbranded namkeens ( including dried
nimal driven Exempt-Agricultural implements manually operated or animal driven Exempt Agricultural implements manually o
ssories 4% Agricultural implements not operated manually or not driven by animal and spares part accessories and components thereof

sk of pulses, concentrates & additives, wheat bran & de-oiled cake. Exempt-Aquatic feed, poultry feed & cattle feed, including grass, hay , st
Exempt bangles of all kind except those made of presious metals, kumkum, bindi, alta, and sindoor and mehndi. Exempt bangles

s Exempt Books and periodicals & journals including maps charts & gloves Exempt Books and periodicals & journals i
pt Coarse grains excluding paddy, rice and wheat but including kutu, ramdana, signhara ( whether fresh , dried or boiled) kutu

Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi Exempt Charkha, Amber Charkha, Handlooms, (including p

resh fruits and freshvegetables including garlic and ginger, but not including red chilles

ndloom fabrics, Khadi cloth ,Gandhi Topi, Exempt Charkha, Amber Charkha, Handlooms and
s procedure and blood processing including c Exempt Human blood including blood component like platelates, red blo

Kumkum, Bindi, Alta & Sindur , mahawar, mehndi,leaves and its powder kajal, surma, hairpins, hairband,hair clip, (other than that of pre

fish, prawn & other acquatic products ( when not cured or frozen), eggs, livestock,animal hair and fish/prawn/shrimp seeds Exempt

tc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose in book form Exempt Non-judicial sta

encils and chalks, Takhti(used by student and school)

es Ta Exempt Seeds of grass, vegetables and flowers; seeds certified by the certification agency under
ly known as agarbatti, dhupkathi or dhupbatti, hawan samagri including lobhan and gugal.-exempt Loban, dhoop, handmade agarbatti, dee

bahari jharoo Exempt-Muddhas made of sarkanda, phool bahari jhadoo

kulu,Puffed rice, commonly known as Muri, chira ,murki etc, Poha, Murmura and lai Sattu-4% Exempt- pu

bullion and specie-1% Gold and silver ornaments - 1% Nobel metals such
nes synthetic gems and stones (including kharad), pearls ( whether real or cultured), agate and diomond .-1% precious and semi pr

PBX) & Elect. Private Automatic Branch Exch.(EPABX) and spare parts components and accessories thereof 4% All equipments for com
ght, patent, rep license, etc.-4% All intangible goods like copyright,patent,rep license, etc.-4% All intangible goods e.g.copyright,patent,rep

sewing thread & waste 4% All types of yarn including polyester fibre yarn and staple fibre yarn other than cotton & silk yarn in hank & se

nsils made of precious metals

 Bearing (its component) -4% Bearing -4% bearing exept auto parts 4%
over upto Rs. 25/- per item) and Other textile made ups. 4% Bed sheet Pillow cover & Other made ups. 4%

iron & steel, aluminium, plastic or other materials (except precious materials) and crow bar. Buckets made of iron and steel, aluminium, pl

phosphate, sod Chemical elements doped for use in electronic in the form of disc, wafers or similar forms; chemical compounds doped for
ani) including vaccines, syringes and dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade-4%

All other dy Dyes-4% Dyes & dyestuffs excluding paints, enamels, cement based water colours, dry distempers, oil based distempers, oil ba

embroidery needles.-4% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bea

k, dry plant, dry root, commonly known as jari booti and dry flower.-4% Herb, bark, dry plant, dry root, commonly known as jari booti and d

and parts thereof -4% 12.5% exempt-Kerosene lamp/lantern ,petromax, glass chimney hurricane lantern & Kerosene lamp .-4%

parts thereof teleprinter and wireless equipment and parts thereof, cellural phone and accessories.-4% IT product-Word processing machin
DS 4% Kerosene

milk-4% Skimmed milk powder, ultra high temp,milk cottage cheese- 4%

de of rubber and strips thereof -4% Moulded Plastic footwears whether of single mould or more than one mould and hawaii chappals

ture fitting, furnitre hinges, furniture catchers, nails, Hardware including nuts, bolts, screws, nails, and fastners but excluding iron or steel w
e and Hessian based paper; high density polythene fabric based paper a 4% 4% 4% 4% 4% 4%

newsprint -4% Paper and newsprint, paper board and waste paper -4%
han triglycerides) bees wax, other insect waxes and supermaceti, whether or not refined or coloured. -4% Normal Paraffin wax 4% Norma

in sealed containers or not,and wet dates)-4% Processed or preserved vegetable and fruits including fruit jams, jelly, pickle, fruit squash, pa

ns,coaches and parts thereof Rail coaches, engines & wagons

f latex; Ra Rubber,raw rubber etc. in IT.Products Rubber, raw rubber, latex, dry ribbed Reclaimed rubber in primary forms or in plates, sh

tta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch-4% Spices of all varieties and forms including c
her schedule 4% Writing instruments, geometry boxes, colour boxes, crayons , pencil and pencil sharpeners Writing instruments geometry
nded namkeens ( including dried potato chips). Sweetmeat, raveri,gajak,and sugar products,namely kulia, batasa,khilona,ilaichidana,etc, an
ricultural implements manually operated or animal driven or tractor or power driven spare parts and accessories thereof Exempt
ories and components thereof 4% Agricultural implements not operated manually or not driven by animal 4% Agricultural implements

ttle feed, including grass, hay , straw husk of pulses,deoiled cake (oil cake),wheat bran and supplement,concentrates and additives of such
d mehndi. Exempt bangles made of any materials except precious metals / stones, steel kara

ooks and periodicals & journals including maps charts & gloves Exempt Books,journals, periodicals & journals incl,maps,chart a
her fresh , dried or boiled) kutu flour and singhara flour Exempt Coarse grains, that is to say-jowar, bajra ,maize& flour ther

harkha, Handlooms, (including pitlooms , frame looms, light shuttel looms, and paddle looms), implements used in the production of khad

Amber Charkha, Handlooms and their parts and accessories, Handloom fabrics and Gandhi Topi, All khadi garments/ goods and made ups.-
omponent like platelates, red blood corpusles (RBC), plasma, anti hemophilic factors, albumin and gamma globulin,

hair clip, (other than that of presious matels) , rubber band , seftey pin ,chutila, Rakhi and Sacred thread, comm Exempt bangels of al

awn/shrimp seeds Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock and animal h

rm Exempt Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note whe

by the certification agency under the Seeds Act, 1966 (54 of 1966), when sold in sealed bags or containers. Exempt- Seeds of all kinds othe
dhoop, handmade agarbatti, deepak, puja ki ghanti, puja ka chopda, shankh, roli and moli.-exempt exempt-Incense sticks commonly know

attu-4% Exempt- puffed rice,commonly known as murhi;flattened or beatenrice (poha),commonly known as shura;parched ric

Nobel metals such as platinum,iridium, Jewelery,ornaments and articles made of Gold,silver,platinum and other precious me
mond .-1% precious and semi precious stones-1% precious metals, precious stone-1%

f 4% All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX)-4% Al
goods e.g.copyright,patent,rep license, duty entitlement passbook -4%

n cotton & silk yarn in hank & sewing thread 4% All types of yarn including sewing thread and waste of all types of yarn 4%
of iron and steel, aluminium, plastic or other material(except precious material)-4% All utensils (including pressure cookers/ pans), bucket

chemical compounds doped for use in electronics.-4% Chemical elements doped for use in electronic in the form of disk, wafers or similar
quid paraffin of IP grade-4%

pers, oil based distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose

ota, sitara, nagsi, kora, glass, bead, badia 4% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara

mmonly known as jari booti and dry flower and aromatic plant and grasses including herbs or organic solvent oil..-4% Herb, bark, dry plant, d

& Kerosene lamp .-4%

roduct-Word processing machines and electronic type writers .& Parts and accessories 4%
 Kerosene oil sold through P D S 4%

one mould and hawaii chappals and straps thereof except those covered by schedule-B -4%

ners but excluding iron or steel wire -4% Nuts bolts, screws and fasteners.-4%
Normal Paraffin wax 4% Normal Paraffin wax 4%

ams, jelly, pickle, fruit squash, paste, fruit drink and [fruit juice,thandai,and sharzbat](whether in sealed containers or otherwise)

in primary forms or in plates, sheets or strip

ll varieties and forms including cumin seed, aniseed, turmeric, dry chillies and hing(Asafoetida)-4% Spices of all varieties and forms includin
rs Writing instruments geometryboxes, colour boxes, crayans, pencil sharpeners 4% Writing instruments geometryboxes, colour boxes
atasa,khilona,ilaichidana,etc, and namkeen when unpacked Mithai and namkeen except those covered by entry 59 of schedule B and Khoy
sories thereof Exempt Agricultural implements manually operated or animal driven or tractor driven and cart driven by an
al 4% Agricultural implements other than mantioned in schedule -1, - 4% Agricultural implements not operated manually or not driven b

ncentrates and additives of such feed. Exempt-Aquatic feed, poultry feed & cattle feed, including feed supplements , concentrates & additi

cals & journals incl,maps,chart and globe

y-jowar, bajra ,maize& flour therof

s used in the production of khadi/ khaddar and parts therof, handloom fabrics, khadi cloth,Gandhi topi,garments and m Exempt Charkh

arments/ goods and made ups.-0% Exempt-Handloom fabrics of all kinds,whether plain,printed,dyed or embroidered,including dhotis,sare

comm Exempt bangels of all kind except those made of precious metals, kumkum, bindi, alta, and sindoor, rakhi Exempt -Kumkum, Bin

, eggs and livestock and animal hair Exempt Meat, fish, prawn & other acquatic products when not cured or frozen or processed o

c. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. But does not include Ist day cover

Exempt- Seeds of all kinds other than oil seeds Exempt Truthfully labelled seeds or Seeds certified by the certific
 t-Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana Incense stic

monly known as shura;parched rice,commonly known as khoi;murmura;lai;mukundana;lakhtho;tilkut;anarsa;litti and chokha. Exempt

platinum and other precious metals and alloys with or without precious or semi-precious stones including diamonds (work of gold and silve

matic Branch Exch.(EPABX)-4% All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch

types of yarn 4%
pressure cookers/ pans), buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and

he form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-4% Chemical elements Doped in the form of dis
nts, lacquers including cellulose lacquers, varnishes, all types Dyes, Acid dyes, Basic dyes -4% Dyes, Acid dyes, Basic dyes -4%

ma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia 4% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabak

nt oil..-4% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4%

IT prod-Word processing machines,Electronic typewriters,Electronic calculator,comp

Kerosene oil sold through P D S 4
ntainers or otherwise) (i) Raw poato chips,sewain and finger (ma Processed or preserved vegetable & fruits etc. including fruit ja

of all varieties and forms including Ajwain,Amchur,Dalchini,Dhania,Dry chilli,Garam Masala,Haldi,Ilaichi,Jaipatri,Jaiphal,Jeera,Kalaunji,Kali m

ts geometryboxes, colour boxes, crayans, pencil sharpeners and scientific, mathematical, survey, mechenical drawing and biology instrum
entry 59 of schedule B and Khoya
tor driven and cart driven by animal Exempt Agricultural implements and irrigation equipments used for agricultural purpo
perated manually or not driven by animal or not driven by tractor 4% (A)Exempt-Tractor drawn agricultural implements and power imple

plements , concentrates & additives, grass,hay,straw, de-oiled cake including soya meal and cotton seed oil cake. Exempt Aquatic fee

ments and m Exempt Charkha, Amber Charkha, Handlooms, and their parts and accessories Handloom fabrics and Gandhi Topi all khad

mbroidered,including dhotis,sarees,bed-sheets,bed-covers,chhaddars,table cloth,pillow covers,handkerchieves,scarfs,napkins,dusters,lois,li

oor, rakhi Exempt -Kumkum, Bindi, Alta & Sindur,

ot cured or frozen or processed or tined and eggs, poultry and livestock. Exempt Meat, fish, prawn & other acquatic products whe

ut does not include Ist day cover,folder Exempt Cartridge paper, non-judicial and judicial stamps of all types us

or Seeds certified by the certification agency under the seed act 1966 (54 of 1966) when sold in sealed bags or containers
 mbrani and lobhana Incense sticks commonly known as agarbati, dhup kathi or dhup bati.-4%

a;litti and chokha. Exempt Murmuralu, pelalu, atukuu,Puffed rice,muri, Poha, murmura and Lai [ Murmuraku,pelalu,atukulu,p

diamonds (work of gold and silver- 1% Gold, silver, platinum and other precious metals-1% Articles of gold, si

& Elect. Private Automatic Branch Exch.(EPABX) and components and parts thereof 4% All equipments for communications such as, p
erials except precious metals and enamalled utensils.-4% 12.5%

ements Doped in the form of disch wafers or similar forms chemical compounds doped-4% Chemical elements doped for use in electronic i
yes, Basic dyes -4%

say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, glzai, embroider machine and embroider needle 4% Emb

riters,Electronic calculator,computers,telephones,celluar hand set, teleprinter and wireless equipment and parts thereof, -4% IT prod-as sp
4% Kerosene oil s
ble & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise)[Sha

patri,Jaiphal,Jeera,Kalaunji,Kali mirch,Kesar,Loung,Methi,Patharphool,Saunf,Shahjeera,Sonth,Suwa, Tejpan ,Heeng (asafoetida) Spices (Wh

cal drawing and biology instruments and apparatus 4% Writing instruments except those covered by Schedule-B
ments used for agricultural purposes
ral implements and power implements, (B) Agricultral tractors ,harvestors and attachments and parts thereof including tyrres,tubes and

cake. Exempt Aquatic feed, poultry feed & cattle feed, including grass, hay & straw,gwar, churi, gwar corma, supplement & husk of

fabrics and Gandhi Topi all khadi garments / goods and made ups Exempt Charkha, Amber Charkha, Handlooms, Exempt-Charkha, A

ves,scarfs,napkins,dusters,lois,lihafs,jholas,hemmed and fringed towels,orhanis and

n & other acquatic products when not cured or frozen, eggs and livestock including live poultry birds.

nd judicial stamps of all types used for payment of stamp duty or court fees sold by Government Treasuries, postal items like envelope, pos

gs or containers
 [ Murmuraku,pelalu,atukulu,puffe rice,muri,murki (other than the goods specified in Schedule I)-4% Exempt

1% Articles of gold, silver, platinum and other precious metals including jewellery made of gold, silver, platinum and othe rprecio

s for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) teleprinters wirless equipmen
ents doped for use in electronic in the form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-4% Castic so
and embroider needle 4% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass,

parts thereof, -4% IT prod-as specified in part-A in this schedule-4% IT prod-Word processing machines,Electronic typewriters,Electronic c
Kerosene oil sold through P D S
led containers or otherwise)[Sharbat and thandai] Processed or preserved vegetable & fruits including fruit jams, jelly, pickle, it squash,ju

n ,Heeng (asafoetida) Spices (When sold in unmixed form whether loose or in packages) including cumin seed,aniseed,turmeric,dry chilies,
ereof including tyrres,tubes and flaps of agricultural tractors-4%

ar corma, supplement & husk of cereals pulses, concentrates & additives, & de-oiled cake. Exempt Aquatic feed, poultry feed & catt

Handlooms, Exempt-Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi

, postal items like envelope, post card etc. sold by Governme Exempt Non-judicial stamp paper sold by Go
mpt Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched

silver, platinum and othe rprecious metals - 1% Gold, silver, other precious metals,precious stones -

X) teleprinters wirless equipments and parts thereof 4% All equipments for communications such as, private branch exchange(PBX) &
r use in electronics.-4% Castic soda, Castic potash, soda ash-4% Chemical elements doped for use in electronic in the form of disk, wafers o
ki, gota, sitara, nagsi, kora, glass, bead, badia 4%

ectronic typewriters,Electronic calculator, computers, telephones and parts thereof, teleprinter and wireless equipment and parts thereof-4
uit jams, jelly, pickle, it squash,juice, drink, paste and powder,made of fruit/ vegetables, whether in sealed containers or otherwiseand wet

eed,aniseed,turmeric,dry chilies,dhania,methi, ajwain,suwa,amchoor, asalia,Kathodi and hing (Asafoetida)-4% Spices of all varieties and for
Aquatic feed, poultry feed & cattle feed, and cattel fodder including green fodder chuni bhusi, chhilka , choker, javi, gower, de-oiled rice pol

-judicial stamp paper sold by Govt. Treasuries, postal items like envelope,postcard etc. sold by Govt. rupee note & cheques.-0% Exempt
monly known as chira, parched rice, commonly known as khoi,.kheel, murmura, poha, parched gram Exempt Ch

recious stones - 1% Articles including jewellery made of gold, silver other precious metals

private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc 4%
onic in the form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-4%
ss equipment and parts thereof-4% IT prod-Word processing machines,Electronic typewriters,Electronic calculator,telephones, cellphone, te
containers or otherwiseand wet dates

4% Spices of all varieties and forms including cumin seed, aniseed, turmeric & dry chillies.& dry fruits-4% Spices of all varieties and forms in
ker, javi, gower, de-oiled rice polish, de-oiled, rice bran, de-oiled, rice husk, de-oiled paddy husk or outer covering of pad Exempt Anim

note & cheques.-0% Exempt non-judicial stamps paper sold by Government Treasuries, postal items lik
 Exempt Chiwra laya(murmura) , lava kheel, poha, sattu and parched , fried and roasted gram Exempt Rev

gold, silver other precious metals, precious stone- 1%

culator,telephones, cellphone, teleprinter and wireless equipment and parts thereof, DVD and CD-4%
pices of all varieties and forms including cumin seed, aniseed, aniseed, turmeric, tamarind and red chillies
overing of pad Exempt Animal feed that is to say Aquatic feed, poultry feed & cattle feed, including supplement concentrates & additiv

ment Treasuries, postal items like envelopes, post card etc. sold by Government, rupee note when sold to the Reserve Bank of India and ch
ed gram Exempt Reveri, gajak murmura and phulian
pplement concentrates & additives to these feeds, husk of pulses, and de-oiled cake.( including de-oiled rice bran)

the Reserve Bank of India and cheques, Exempt Judicial and Non-judicial stamp , Entertainment duty stamps, P
ce bran)

p , Entertainment duty stamps, Passenger and goods tax stamp, standard watermarked petition paper, philatelic stamp, Postal stationery an
atelic stamp, Postal stationery and refund adjustment order
Sl. No. UP VAT Uptt Rate Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana
1 Agricultural implements including sprayers & drip irrigation equipments - manually operated or animal driven or t
(A) Agricultural implements - manually operated or animal driven - hand hoe or khurpa, sickle, spade, baguri, han
(B) Agricultural implements Tractor or power driven - plough, harrow, cultivator or tiller, seed drill, fertilizer drill o
2 Aids & implements used by handicapped person 0% Aids & implements used by handicapped person Exempt Exe
3 Animal shoenails 0% Animal shoenails Animal shoe nails-4% Animal shoe nails-4%
4 Aquatic feed; poultry feed including balanced poultry feed; cattle feed including balanced cattle feed; and cattle fo
5 Bangles made of glass or lac. Glass Bangles 0% other metal bangles 5% All Bangles (except those made from preci
6 Betal leaves 0% Betal leaves Exempt Exempt Exempt Exempt Exempt Exempt
7 Books and periodicals & journals including Braille books ,maps, chart & globe. 0% Books and periodicals & journal
8 Coarse grains other than paddy, rice and wheat but including kutu, ramdana, signhara ( whether fresh , dried or
0% Kuttoo atta Exempt Kuttu, Singhara, Rajgira including atta thereof, Sanwakhya an
9 Condoms and contraceptives 0% Condoms and contraceptives Exempt Exempt Exempt-Condoms and contraceptiv
10 Cotton & silk yarn in hank 4% Cotton & silk yarn in hank Exempt Cotton & silk yarn in hank and cone
11 Charkha, Amber Charkha, Handlooms (including pitlooms, frame looms, light shuttel looms, and paddle looms);
12 Curd, Lassi, butter milk, fresh milk, pasteurised milk and separated milk. Lassi 4% Butter 8% Milk & Curd 0% Curd
13 Electrical energy 0% Electrical energy Exempt Exempt Exempt Exempt Exempt Exempt
14 Earthen pot and all other goods of clay made by kumhars (potters) excluding ceramic pots and articles 5% Earth
15 Fire wood except Casurina & Eucalyptus timber. 0% Fire wood except Casurina & Eucalyptus timber. Exempt-Fire
16 Fresh plants, saplings and fresh flowers 0% Fresh plants, saplings and fresh flowers Exempt Exempt Exempt Exem
17 Fried & Roasted Gram-Exempt 0% Fried & Roasted Gram-4% 4% Fried gram and roasted gram-4% Parched / roas
18 Fishnet, fishnet fabrics, fish seeds, prawn / shrimp seeds. 0% Fishnet, fishnet fabrics, fish seeds, prawn / shrimp
19 Fresh vegetables and fresh fruits including potato and onion ,Garlic & ginger 0% Fresh vegetables & fruits Exem
0% Garlic & ginger Exempt Exempt fresh Garlic & ginger Exempt fresh Garlic & ginger excluding drie
20 Handloom cloth of all kinds, handloom duries, handloom shawl and lois whether plain, printed, died or emboide
21 Human Blood & blood plasma 0% Human Blood & blood plasma Exempt blood including blood com
22 Indigeneous handmade musical instruments 12% Indigeneous handmade musical instruments Exempt Exempt E
23 Kumkum, Bindi, Alta & Sindur, roli, mahawar, mehndi leaves and its powder, kajal, surma, hairpins, hairband, hai

24 Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock. 0% Meat, fish, prawn
25 National Flag 0% National Flag Exempt Exempt Exempt Exempt Exempt Exempt
26 Organic manure 0% Organic manure Exempt Exempt Exemp-Organic manure including dun(Gobar) and products
27 Pappad, aam papar, kachri, sewaiya, mungauri, bari except soyabean bari. 0% Pappad Exempt pappad and bar
28 Prasdam bhog or mahabhog, panchamrit, misri, batasa , vibhuti sold by religious institutions, 10% Prasdam bhog
29 Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee
30 Raw wool including animal hair. Raw wool 5% Animal hair 0% Raw wool including animal hair. Exempt
31 Semen including frozen semen 0% Semen including frozen semen Exempt Exempt Exempt Exempt Exempt-Seme
32 Slate and slate pencils; takthi; Chalk stick and chalk powder. 0% Slate and slate pencils Exempt S
33 Silk worm laying, cocoon & raw silk. 0% Silk worm laying, cocoon & raw silk. Exempt Exempt Exempt Cocoons
34 All seeds other than oilseeds Certified seeds 0% Non-Certified 4% All seeds other than oilseeds Exempt
35 Tender green coconut 0% Tender green coconut Exempt Exempt Tender green coconut
36 Bread (branded or otherwise).excluding pizza bread 0% Bread (branded or otherwise). Exempt Bread ( bra
37 Salt (branded or otherwise); Kala namak; sendha namak. 0% Salt ( branded or otherwise). Exempt
38 Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed co
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
(ii) water sold in sealed container
Exempt Water, other than
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
(ii) water sold in sealed container
Exempt Water other than aerated, mineral, distilled,medicinal, ionic, battery, de-miner
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
(ii) water sold in sealed container
Exempt-Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised waterand water sold
39 Items covered by PDS (except Kerosene). 0% Items covered by PDS (except Kerosene). Exempt Sale of goods,othe
40 Sacred thread, commonly known as yagnapobit 0% Sacred thread, commonly known as yagnapobit 4% Sacred
41 Incense sticks commonly known as agarbati, dhupkathi or dhupbatti, hawan samagri including dhoop agarbatti ,
Hawan Samagri including dhoop agarbatti sambrani or lobhana Hawan Samagri including agarbatti sambrani
GOODS OF LOCAL IMPORTANCE- EXEMPTED
S.no. UP VAT UPTT Rates Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana
1 Chikon Products and banarasi silk sarees 0% Chikon Products Chikon products-4% Chikon Products-4%
2 Leaf plates and cups excluding -pressed or stitched 10% Leaf plates and cups-pressed or stitched Leaf plates and c
3 Kites 10% Kites Kite.-4%
Kite-Exempt Kite-Exempted Kites,manja and churkhi-0%
4 Kirpan , Religious pictures not for use as calendar 0% Kirpan Kirpan-4% Kirpan-4% ,Religious pictures not for u
0% Religious pictures not for use as calendar Exempt Exempt Religious pictures
5 Muddhas made of sarkanda, phool bahari jhadoo and unbranded broom stick Seenk broom-0% other brooms-10
10% Unbranded broomsticks
6 Puffed rice, commonly known as Poha, Murmura and lai, Muri, flattened or beaten rice, commonly known as Chir
7 Handicrafts including wooden handicraft but excluding wooden furniture. 0% Handicrafts Handicrafts-4% Exempt
8 Handmade glass phials of capacity not more than 25 ml. manufactured by himself.
9 Handloom durries; handwoven tat-patti, gudri
10 Wooden toys
1% List
S.no UP VAT UPTT Rates Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana
1 Gold ,silver and other precious metals,articles of gold,silver and precious metals including jewellery made of gold,
2 Precious and semi precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are so
3 Bullions and species 1% Bullions Bullion-1% Bullion-1% Bullion-1%
4 Paddy, rice, wheat , pulses,Flour,Atta,Maida,Suji and Besan -1% [All types opf pulses whether whole,split or brok
4%
Sl. No. Sl. No. UP VAT Uptt Rate Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana
1 1 Acids 4% Acids 4% 4% 4% 4% 4% 4%
3 2 All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exc
4 3 All intangible goods like copyright, patent, rep. license etc. 5% All intangible goods like copyright, patent, rep. lice
5 4 All metal Castings Iron & steel casting 4% Other casting 8% All metal Castings Castings including all metals casting
6 5 All other goods of local importance not notified by states as tax free goods 10% All other goods of local importa
7 6 All types of yarn other than cotton & silk yarn in hank & sewing thread ,cotton waste yarn 4% All types of yarn o
8 7 All utensils including pressure cookers/pans except utensils made of precious metals Indian 5% mported 20% All
4% All kinds of utensils and enamelled utensils including pressure cookers and pans, but excluding utensils made of
9 8 Aluminium conductor steel reinforced (ASCSR) 2.50% Aluminium conductor steel reinforced (ASCSR) 12.5% Alum
10 9 Arecanut powder and betel nut 10% Arecanut powder and betel nut Arecanut powder and betel nut-4%
Arecanut powder and betel nut-4% Arecanut powder and betel nut(other than sweetened and/ or scented betel nu
10 Audio & Video Cassettes
11 11 Articles made of rolled gold and imitation gold; ornaments of kathir, german silver and aluminium. 0% Articles
12 12 Bagasse 10% Bagassee Sirali, Bageshi, barroo, dat leaves baskets made of bamboo-4% 4% 4% Sirali, Bageshi, b
13 13 Bamboo Indian 8% Imported 10% Bamboo Bamboo-4% Bamboo including spilit bamboo and c
14 14 Basic chromium sulphate, sodium bi chromate, bleach liquid 4% Basic chromium sulphate, sodium bi chromat
15 15 Bearing including plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleevs lockn
16 16 Bed sheet, pillow cover & other textile made ups excluding those made on handloom. Bed sheet 0% Pillow co
17 17 Beedi leaves and Tendu leaves 16% Beedi leaves and Tendu leaves Beedi leaves-4%
Beedi leaves-4% Tendu leaves 25.3% beedi leaves &Tendu leaves-4% Beedi leaves-4%

18 18 Beltings of all kinds 8% Beltings Beltings-4%

Beltings of all varities and descriptions-4% Beltings of all varities and descriptions-4% Beltings-4%
Beltings of all varities and descriptions-4% Beltings-4%

19 19 Bicycles, tricycles, cycle rickshaws & parts, tyres & tubes thereof. 8% Bicycles, tricycles, cycle rickshaws & par
Bicycles, tricycles, and cycle rickshaws and their spare parts, accessories and component including tires, tubes ther
20 20 Bio-fertilizers, chemical fertilizers, micro-nutrients and also plant growth promoters & regulators, herbicides, r
Bio-fertilizers and micro nutrients, plant growth promoters and regulators ,4% Chemical fertilize
Chemical fertilizers, micro-nutrients, plant growth promoters and regulators, and their herbicides, rodenticide, inse
Chemical fertilizers, pesticides, weedicides, insecticides, micronutrients. Fertilizers , pesticides, weedicides and in
Chemical fertilizers, basic slag, pesticieds, weedicies, insecticides,germicides, fungicides, herbicides other than blee
21 21 Bio-mass briquettes 10% Bio-mass briquettes 4% 4% Exempt 4%
22 22 Bitumen 20% Bitumen Bitumin 4% Bitumin and coal tar-
23 23 Bone meal 4% Bone meal Bone meal-4% Bone meal-4% Bone meal-4% Bone meal-4% Bone meal-4% Bone me
24 24 Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials). Plastics bucke
25 25 Candles 4% Candles 4% 4% 4% 4% 4% 4%
26 Machinery, equipment, appartus, tools, moulds, dies and component spare parts, accessories thereof.
27 27 Castor oil Castor seed oil-4% Castor oil 4% 4% 4% 4% 4%
28 28 Centrifugal & monoblock submersible pumps sets including hose-collar, hose sockets, hose connector, hose cl
10% Centrigugal & monobolic & submersible pump sets for water handling & parts thereof Centrifugal, monobloc a
motor operated, electrically or otherwise and centrifugal and monoblock and submersible pumps and spare parts c
Centrifugal & monoblock submersible pumps sets and parts thereof-4%
Pump set below 5 H.P. -4%
29 29 Chemicals including caustic soda, caustic potash, soda ash, bleaching powder, sodium bi carbonate, sodium hy
31 30 Clay including fire clay, fine china clay and ball clay. 0% Clay including fire clay, fine china clay and ball clay. Clay
32 31 Coal tar, tar coal and charcoal.-4% Coaltar-4% Charcoal-5% Charcoal-Exempt Coaltar-4% Charcoal-Exempt Co
7 32 Coconut in shell & separated kernel of coconut other than kopra-4% 0% Coconut in shell & separated kernel of
33 33 Coffee beans & seeds, cocoa pod & beans, green tea leaf & chicory 12% Coffee beans & seeds, cocoa pod & b
Coffee beans, cocoa pod, and chicory-4%
Coffee beans and seeds, cocoa pod, green tea leaf and chicory-4% Coffee beans and seeds, powder, cocoa pod, gree
34 34 Coir & Coir products excluding coir mattresses 10% Coir & Coir products excluding coir mattresses 4% 4% 4% 4
35 35 Combs 0% Combs 4% 4% 4% 4%
36 36 Computer stationery 10% Computer stationery 4% 4% 4% 4% 4% 4%
38 37 Cotton & cotton waste Cotton 4% Cotton waste 5% Cotton & cotton waste Cotton and cotton waste-4%
Cotton and cotton waste-4%
Cotton and cotton waste-4% Cotton and cotton waste-4% Cotton and cotton waste-4% Cotton waste, woolen waste
39 38 Crucibles 10% Crucibles 4% 4% 4% 4% 4% 4%
40 39 Cups and glasses of paper & plastics. 10% Cups and glasses of paper & plastics. 4% 4% 4% cups, glasses , plate
40 Iron and steel, coal and coke in all its forms, crude oil, hide and skin (excluding animal hair), liquid petroleum ga
42 41 Drugs & Medicines including vaccines, syringes & dressings, medicated ointments produced under drugs licen
Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypoderm
Bulk drugs, drugs and medicines including vaccines, medicated ointments, produced under drug licence and light liq
43 42 All dyes not specified elsewhere in the schedule 4% Dyes that is to say acid dyes, basic dyes, ailzarinne dyes, b
44 43 Edible oils & oilcake Edible oil 0% Oilcake 4% Edible oils & oilcake Edible oils and oiled cake-4% Edible oil other
45 44 Electrodes & welding equipments 10% Electrodes Electrodes and welding equipments 4% Electrodes, electrica
46 45 Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass,
47 46 Exercise book, graph book, laboratory note book and work books. 0% Exercise book, graph book, & laboratory
Exercise book, drawing book graph book and account book, laboratory note book-4%
Exercise books, graph books, drawing books and laboratory note books-4% 4% Exercise book, graph book, & labora
48 47 Feeding bottles & nipples. 10% Feeding bottles & nipples. 4% 4% 4% 4% 4%
49 48 Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those. 4%
Ferrous and non-ferrous metals and alloys; non- ferrous metals such as aluminium, copper, zinc, metal scrap-4% Fe
50 49 Fibres of all types and fibre waste. 4% Fibres of all types and fibre waste. Fibers of all Types and fiber waste -4
51 50 Fireclay, coal ash, coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash 4% Fireclay, coal ash, coal boiler
52 51 Flour, Atta, Maida, Suji, besan, 0% Flour, Atta, Maida, Suji, besan, etc. Atta, maida, besan and suji, flour-Exemp
53 52 Foodgrains including Paddy,Rice Wheat & pulses (optional for one year) 4% Foodgrains including Paddy,Rice W
54 53 Glucose D 4% Glucose D Glucose-4% Glucose D-4%
55 54 Gur, jaggery & edible variety of rub gur 0% Gur, jaggery & edible variety of rub gur Gur, jaggery and Edible vari
56 55 Gypsum of all forms & descriptions 0% Gypsum of all forms & descriptions Gypsum of all forms & description
57 56 Hand pumps & spare parts & fittings thereof 0% Hand pumps & spare parts & fittings Hand pumps and spare p
Hand pumps and spare parts-4% Hand pumps including parts and fittings -4% 4% 4% Hand pumps and their parts-4

60 57 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. 4% Herb, bark, dry plant, dry roo
61 58 Honey and beehive.-4% 0% Honey-Exempt 4% Honey-4% Honey-4% Honey-4% beehive& honey Exempt Hon
62 59 Hose pipes and fittings thereof. Hose pipe 10% Pipe & fittings 4% Hose pipes and fittings thereof. Hose pipes-4
Hose pipes of all varities and discription including their and fittings- 4% 4% 4% 4% Hose pipes-4%

63 60 Hosiery goods 5% Hosiery goods Hosiery goods-4%

Hosiery goods of all varities & description-4% Hosiery goods-4% Hosiery goods-4% Hosiery goods-4% Hosiery goods
64 61 Hurricane lanterns, Kerosene lamp / lantern petromax glass chimney accessories and components thereof 10%
62 Rice polish and rice bran. Husk 0% Rice bran 5% Husk and bran of cereals Husk and bran of cereals-4% ;
Husk of cerals and bran of cereals other than wheat bran-4% Husk of oil seeds, grains and pulses, and bran of cerea
66 63 I.T products (as listed by GOI) including computers, telephones & parts thereof, cell phones, DVD, CD, teleprint
67 64 Ice 4% Ice Ice-4%
4% 4% 4% 4% Ice-4%

69 65 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) 10% Industrial cables (High
Industrial cables (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled ca
Industrial cables (High voltage cables, Plastic coated cables, jelly filled cables, optical fibres), -4%
Industrial cables (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled ca
Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres cables),-4%
Industrial cables and telecommunication cables (High voltage cables,Cross linked Poly ethylene Cables, jelly filled ca

70 66 Insulators 10% Insulators Insulators -4% Insulators -4% Insulators -4% Insulators -4% Insulators -4% Insulato
67 inverters
71 68 Kattha 4% Kattha Kattha-4% Kattha-4% Kattha-4% Katha -4%
Katha -4%

72 69 Kerosene oil sold through PDS 10% Kerosene oil sold through PDS 4%
74 70 Knitting wool 5% Knitting wool Knitting wool-4%
Knitting wool.-4% Knitting wool-4% Knitting wool-4% Knitting wool-4% Knitting wool-4%

75 71 Lac & Shellac 0% Lac & Shellac Lac/shelllac-0% Lac/shelllac-0% Lac and shellac-4% Lac & chapadi -4% Lac and
76 72 Leaf plates and cups - pressed or stitched-4% 0% Leaf plates and cups-Exempt Leaf plates and cups-0% ;Leaf p
77 73 Lignite 10% Lignite Lignite-4% Lignite-4% Lignite-4% Lignite-4% Lignite-4% Lignite-4%
78 74 Lime, lime stone, clinker & dolomite & other white washing materials not elsewhere mentioned in any other s
Lime, lime stone, clinker & dolomite-4% Lime, lime stone, clinker & dolomite-4% Lime, lime stone, clinker & dolomit
79 75 Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate 4% Linear alkyl benezene, L.A.B. Sulphonic
80 76 List of industrial inputs and packing materials (as mentioned in the PartC) As per material sold List of industri
77 Locks of all kinds, their keys and parts thereof
81 78 Maize starch, maize gluten, maize germ and oil 4% Maize starch, maize gluten, maize germ and oil Maize pro
82 79 Medical equipment /devices & implants 0% Medical equipment /devices & implants 4% 4% Medical equipmen
83 80 Metal alloys, metal powders, metal pastes of all types & grades & metal scrape other those fillings under decla
84 81 Milk food & milk products including skimmed milk powder, tinned bottled or packed; Flavoured milk; UHT milk
84 Milk powder, baby milk food, paneer Skimmed milk powder and UHT milk-cottage cheese-4% Skimmed milk p
Khoya/ khoa Khoya/khoa-4% Khoa (Mawa) and cheese-4% Khoya/khoa-4% Khoya/khoa-4% Khoya/khoa-4%
86 82 Mixed PVC stablizer 12% Mixed PVC stablizer 4% Moulded Plastic/P.V.C. footwear Chappal made of r
87 83 Moulded plastic footwear Hawai chappals and straps thereof 4% Moulded plastic footwear Hawai chappals
88 84 Napa Slabs (Rough flooring stones) & Shahabad stones. 10% Napa Slabs (Rough flooring stones) & Shahabad
Napa slabs & Shahabad stones-4%
Napa slabs (Rough flooring stones). And shahabad stone-4% Lime, Lime stone, clinker and dolomite.-4% rough floo
89 85 Newars and tapes Cotton Newar 0% oth er 4% Newars Newar-4% 4% Newar including cotton niwar-4% Exem
90 86 Non mechanised boats used by fisherman. 10% Non mechanised boats used by fisherman. 4% Non mechan
91 87 Nuts, bolts, screws and fasteners that is to say hinges, nails, rivets, cotter,cotter pins, staples and panel pins,T
92 88 Oilseeds 4% Oilseeds 4% 4% 4% 4% 4% 4%
93 89 Ores and minerals 5% Ores and minerals Ores and minerals-4%

Ores and minerals-4% Ores and minerals-4%

Ores and minerals excluding all kinds of building stones, marble and granite in all their forms-4%

Ores and minerals excluding miner minierals-4%

 minerals 4%
94 90 Packing cases & packing materials including cork , cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP ci
96 91 Palm fatty acid 5% Palm fatty acid Fatty acid-4%
97 92 Paper of all kinds including newsprint, handmade paper and gum tape, whether meant for writing, printing, co
98 93 Paraffin wax of all grade standards other then food grade standard including standard wax and match wax 20
99 94 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings. 4% Pipes of all varieties
4% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof-4

100 95 Pizza bread 8% Pizza bread Pizza bread, bun or bread contaning any type of fruit or vegetable-4% 4% 4% 4%
101 96 Plastic granules, plastic powder, master batches and scrap 4% Plastic granules, plastic powder, master batche
Plastic granules, plastic raw materials and their scrap-4% Plastic granules, plastic powder, plastic scrap and master b
Plastic granules, plastic powder and resin master bacthes-4%

102 97 Pollution control equipments, instrumental -BOc incubator, COc apparatus, ion analyzer; Air pollution control
103 98 Polyster & staple fibre yarn 4% Polyster & staple fibre yarn Artificial silk yarn, polyster fibre yarn, and staple
104 99 Porridge 10% Porridge Porridge & cottage cheese-4% Porridge-4% 4%
105 100 Printed materials including diary, calendar . 10% Printed materials including diary, calendar etc. 4% 4% 4% 4
106 101 Printing ink excluding toner and cartridges. 8% Printing ink excluding toner and cartridges. Printing ink exclu
Printing ink excluding toner and cartridges-4% Printing ink excluding toner and cartridges. Printing ink excluding ton
107 102 Processed or frozen meat, poultry & fish. 8% Processed meat, poultry & fish 4% Processed meat,poultry an
108 103 Processed or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drin
109 104 Pulp of bamboo, wood and paper 10% Pulp of bamboo, wood and paper 4% 4% Pulp of bamboo, wood and
110 105 Rail coaches, engines & wagons and parts thereof 10% Rail coaches, engines & wagons and parts thereof 4
111 106 Raw cashew 10% Raw cashew
112 107 Readymade garments 5% Readymade garments Readymade garments but not including those made of kh
Readymade garments other than hosiery goods but including neck tie, bow and caller-4% [Readymade garments,m
113 108 Renewable energy devices & spare parts 10% Renewable energy devices & spare parts 4% 4% Renewable e
115 109 River sands and grit. 8% River sands and grit. 4% Sand and grit-4% Sand and grit River sands excluding bajar
116 110 Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, late
117 111 Safety matches and Handmade safety matches-4% 10% Handmade safety matches- Exempt Safety matches
Safety matches-4% Safety matches Safety matches -4% Safety matches-4% Safety matches
118 112 Sewing machine, its parts & accessories. 10% Sewing machine, its parts & accessories. Sewing machines,its
Sewing machines and its spares and accessories-4%
Sewing and knitting machine [ and atta chakki] and parts and accessories thereof. Sewing machines, its parts and ac
Sewing machines, its parts and accessories-4%
Sewing machine and parts thereof.
119 113 Ship & other water vessels 10% Ship & other water vessels 4% Ship liable to be registered under the Merch
120 114 silk fabricks excluding handloom silk fabrick, not covered under schdule -1 0% Silk fabrics excluding hand
122 115 Solvent oils other than organic solvent oil.Soap other than detergent toilet soap. 10% Solvent oils other tha
124 116 Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth
125 117 Sports goods excluding apparels and footwear 2% Sports goods excluding apparels and footwear 4%
4% Sports goods excluding apparels and footwear-
Sports goods( excluding apparels and footwear). 4% Sports goods excluding apparels and footw
4% Sports goods excluding apparels and footwear-
Sports goods excluding apparels and footwear.
118 Starch, Sago & Saboodana
127 118 Sugar and Textile not specified anywhere else in this Schedule or Schedule-I 0% Sugar unless covered by AE
128 119 Tamarind seeds and tamarind powder 10% Tamarind seed and powder. Tamarind -4%,-4% Kirana items nam
120 Tarpaulin Tirpali and Tarpaulin-4%
129 121 Tea Branded 10% non branded 8% Tea Tea-4% Tea-4% Tea Tea-4% Tea-4% Tea leaves
132 122 Tools 4% Tools Tools and Dies (Power tools,cutting tools,measuring tools,hydraulic tools,pneumatic tools an
133 123 Toys excluding electronic toy. Made of wood & mud 0% or Ceramics 8%, others 2% Toys excluding el
134 124 Tractors, Threshers, Harvesters, power trillers, troly & attachments & parts thereof. Tractors & parts 5% oth
Tractors, threshers, harvesters and attachments and parts thereof- which includes their tyre and tubes-4%
Tractors,power tillers, threshers, Harvesters , attachments and parts (including tyres,tubes and flaps)thereof]. Tracto
Agricultural tractors, harvesters and attachments and parts thereof including tyres,tubes and flaps of agricultural tra
135 125 Transformers 10% Transformers Transformers used in the transmission/distribution of Electricity,Power tool
136 126 Transmission wire & towers 12% Transmission wire & towers Transmission towers.-4% Transmission towers-
137 127 Umbrella except garden umbrella and parts thereof. 0% Umbrella except garden umbrella and parts thereof
138 128 Used motor vehicles 12% Used cars pre-used motor car-4% used cars used motor vehicals not covered by
139 129 Vanaspati (Hydrogeneted Vegetable Oil) Indian 5% Imported 20% Vanaspati (Hydrogeneted Vegetable Oil) V
140 130 Vegetable oil including gingili oil and bran oil 4% Vegetable oil including gingili oil and bran oil 4% gingili oil a
141 131 Wet dates 10% Wet dates Medicinal Herbs including lamla, harrad, bahera, sikakai, katha, supari,rattanjot a
Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower -4% Wet dates 4% Wet dates & nariyal
142 132 Windmil for water pumping and for generation electricity 0% Windmil for water pumping and for generatio
143 133 Wooden crates 8% Wooden crates 4% 4% Wooden crates 4% 4%
145 134 Writing ink. 5% Writing ink. Writing ink - 4% 4% Writing ink. 4% 4%
146 135 Writing instruments, geometry boxes, colour boxes, crayons & pencil sharpners. Pen 8% others 0% Writing i
149 136 Sweetmeat, namkeen and sugar products-4% 5% Sweatmeat-Exempt 4% sweet meat and halwai i
175 137 Toddy, Neera and Arak-4% 10% Toddy, Neera and Arak-Exempt Exempt Exempt Toddy, Neera and Arak-4%
176 138 Khandsari-4% 2% Khandsari-Exempt Exempt khandsari including sugar as discribed from time to tim
139
Unclassified- 12.5%
Sl. No. Commodity E.C. List UP (proposed entry) Uptt Rate Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Hary
1 All kinds of bricks including fly ash bricks, refractory bricks & asphaltic roofing earthern tiles & Refractory monolith
All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing ,earthen tiles and ref
12.5% Bricks made principally of fly ash (with fly ash content of more than fifty percent)- 4%
2 stainless steel sheets stainless steel sheets 4% 12.5% Stainless steel.sheets 4% Stainless Steel sheet
3 Cottage cheese Cottage cheese and paneer 8% 12.5% 12.5% 12.5% 12.5% 4% Cottage cheese and pa
Cottage cheese -4% Others-12.5%

4 Spectacles, parts & components thereof, contact lens & lens cleaner. Spectacles, parts & components thereof, con
5 Tobacco unless covered by AED Tobacco & Tobacco Products 12.5% 12.5% 12.5% 12.5% (Except biris 4%) 12.5
n Uttaranchal Haryana
y operated or animal driven or tractor or power driven; spare parts and accessories thereof . 0%
hurpa, sickle, spade, baguri, hand-wheel hoe, Budding / grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, raker, spraye
or tiller, seed drill, fertilizer drill or fertilizer-cum-seed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridge
handicapped person Exempt Exempt Exempt Exempt Exempt Exempt

balanced cattle feed; and cattle fodder including green fodder, chuni, bhusi, chhilka, choker, javi, gower, de-oiled rice polish, de-oiled rice br
s (except those made from precious metals) Exempt-All Bangles (except those made from precious metals) Exempt bangles made of

Books and periodicals & journals including Braille books ,maps, chart & globe. Exempt Books and periodicals & journals including ,m
nhara ( whether fresh , dried or boiled) kutu flour and singhara flour 4% Coarse grains other than paddy, rice and wheat Exempt- Coarse gr
ding atta thereof, Sanwakhya and Sabudana.-0%
empt-Condoms and contraceptives including contraceptive pills Exempt Exempt Exempt
tton & silk yarn in hank and cone Exempt Exempt Exempt Exempt
uttel looms, and paddle looms); implements used in the production of khadi / khaddar; handloom fabrics and parts therof; Khadi garments
% Butter 8% Milk & Curd 0% Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi

ramic pots and articles 5% Earthen pot Exempt-Earthen pot Exempt Earthen pot but not including ceramic pot Idols toy and doll mad
Eucalyptus timber. Exempt-Fire wood except Casurina & Eucalyptus timber. Exempt Exempt -Fire wood except Casurina & Eucalyptus timb
ers Exempt Exempt Exempt Exempt-Fresh plants, saplings and fresh flowers( including mahua flower) Exempt Exempt
roasted gram-4% Parched / roasted / fried gram-4% Fried gram-4%
brics, fish seeds, prawn / shrimp seeds. Exempt-Fishnet, fishnet fabrics, seeds of fish,prawn and shrimp seeds Exempt-Fishnet, fishnet fa
% Fresh vegetables & fruits Exempt-Fresh vegetable and fruits Exempt Fresh vegetables including potato and onion& fres
h Garlic & ginger excluding dried ginger Exempt Garlic & ginger dried vegetable e.g. kair sangari but excluding chilies, when
r plain, printed, died or emboidered.-Exempt Handloom woven gamcha-4% Exempt Khadi garments, bags and made-ups
blood including blood component Exempt Human blood and blood plasma-0% Exempt Hum
al instruments Exempt Exempt Exempt-Indigeneous handmade musical (instruments,hand made ,soap,(handmade paper and hand made d
al, surma, hairpins, hairband, hair clip, (other than that of precious metal), rubber band , safety pin , chutila, bichhia and rakhi. 0% Kumku

livestock. 0% Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock. Exempt Meat, fish, praw

luding dun(Gobar) and products of dung and bio-fertilizers Exempt Exempt Exempt
ppad Exempt pappad and bari Exempt-Pappad,commonly known as papar Exempt-papad, hand mad and unbranded bari Exempt -
s institutions, 10% Prasdam bhog or mahabhog by religious institutions Prasadam by religious institutions-4% [Religious pictures nor for u
ostcard etc. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. 0% Non-judicial stamp p
g animal hair. Exempt Raw wool Exempt Raw wool Exempt Raw wool Exempt
pt Exempt Exempt Exempt-Semen including frozen semen of animals Exempt
encils Exempt Slate and slate pencils-0% ; Takhti, Chalk stick-4% Exempt [Exempt - Slate, slate pencils and c
mpt Exempt Exempt Cocoons of all types including silk worm laying and raw silk Exempt-Silk worm laying, cocoon & raw silk. Exempt-Sil
er than oilseeds Exempt All seeds other than oil seeds- Exempt Seeds of all varieties other than tho
Tender green coconut commonly known as daab. Exempt Exempt Tender green coconut and watery coco
wise). Exempt Bread ( branded and unbranded) Exempt bread except pizza bread containing any type or fruit or vegetable Ex
herwise). Exempt Common Salt (Processed or unprocessed). Exempt Salt Exempt
lised and water sold in sealed container. 0% Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and wate
 edicinal, ionic, battery, de-mineralized water and water sold in container.- Exempt Water, other than

ineralised waterand water sold in sealed container.

sene). Exempt Sale of goods,other than Kerosene oil,by Public Distribution System(PDS) Shops-Exempt Food grains and other goods exclu
own as yagnapobit 4% Sacred thread Exempt Exempt Ygyopavit or janeu Exempt Rakhi and Sacred thread, com
magri including dhoop agarbatti , sambrani or lohbana.-Exempt . 0% Incense sticks commonly known as agarbati, dhupkathi or dhupbati.-4%
gri including agarbatti sambrani -4% Hawan samagri when sold in sealed packets or containers-Exempt

an Uttaranchal Haryana
% Chikon Products-4%
ssed or stitched Leaf plates and cups-0% ;Leaf plates and cups-pressed or stitched-4% Leaf plates and cups-4% Leaf plates and cups-pres

4% ,Religious pictures not for use as calender-4% Exempt -Kirpan Exempt Kripan used by sikhs and gorkhali khukhri
Religious pictures not for use as calendar (religious picture tiles,panchang) and dols of deities made of stone or marble Exem
enk broom-0% other brooms-10% Muddhas made of sarkanda, phool bahari jhadoo Exempt-Muddhas made of sarkanda,phool b

en rice, commonly known as Chira, parched rice, commonly known as khoi parched paddy or rice coated with sugar or gur, commonly know
ndicrafts Handicrafts-4% Exempt Handicrafts ,household articles made of brass and bell metel Exempt
lf.

n Uttaranchal Haryana
ncluding jewellery made of gold,silver and precious metals. 1% Gold and silver & platinum ornaments Articles of Gold, Silver and Precious M
d sapphires whether they are sold loose or as forming part of any article in which they are set 1% Precious stones including Agate Preciou
Bullion-1%
lses whether whole,split or broken form including thereof]-1% * This shall remain in force upto 31-3-2006 unless withdrawn earlier

ajasthan Uttaranchal Haryana

ct. Private Automatic Branch Exch.(EPABX) teleprinters wirless equipments and parts thereof 4% All equipments for communications
ds like copyright, patent, rep. license etc. All intangible goodslike copyright,patent,rep license,goodwill etc.-4% (a) Exempt- Duty intitlement
stings including all metals castings -4% Cast iron castings other then those specified elsewhere in this schedule or in any other schedule-4
All other goods of local importance not notified by states astax free goods
waste yarn 4% All types of yarn other than cotton & silk yarn in hank & sewing thread & waste All types of yarn other than cotton & silk yarn
etals Indian 5% mported 20% All utensils including pressure cookers/pans except utensils made of precious metals All utensils and cutlery it
, but excluding utensils made of precious metals-4% All utensils including pressure cookers/(pans and cutlery but excluding) utensils made
l reinforced (ASCSR) 12.5% Aluminium conductor steel reinforced, All aluminium conductor (AAC), and all aluminium alloy conductors (AAA
 powder and betel nut-4%
etened and/ or scented betel nut)-4% Arecanut powder and betel nut-4% Arecanut powder and betel nut-4% Arecanut powder and betel n

ilver and aluminium. 0% Articles made of rolled gold and imitation gold Articles made of rolled gold and imitation gold and all type of imit
mboo-4% 4% 4% Sirali, Bageshi, barroo, dat leaves baskets handmade sooma and germa, made only a bamboo-4% 4%
oo including spilit bamboo and cut bamboo-4% Bamboo-4% Bambo
um sulphate, sodium bi chromate, bleach liquid Basic chromium sulphate, sodium sulphate, magnesium sulphate, ferrous sulphate. Basic
adopter with drawl sleevs locknuts , lock washers clamps and rolling elements 8% Bearings bearing including plumnes blocks, housing for
ndloom. Bed sheet 0% Pillow cover & Other made ups. 5% Bed sheet, pillow cover & other textile made ups. Bed sheet, pillow cover and o

4% Beltings-4%

tricycles, cycle rickshaws & parts, tyres & tubes thereof. Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof-4%
onent including tires, tubes thereof.-4% Bicycles, tricycles, cycle rickshaws and parts (including tyre and tubes) and accessories thereof-4%
moters & regulators, herbicides, rodenticide, insecticide, weedicide and pesticides. Chemecial fertilizers 6.5% pesticides & insecticide 5% Bio
,4% Chemical fertilizers, gypsum, micro-nutrients, plant growth promoters and regulators, pesticides, weedicides, insecticides, r
heir herbicides, rodenticide, insecticides, weedicides and pesticides-4% Chemical fertilizers & gypsum-Exempt pesticide
ers , pesticides, weedicides and insecticides-4%
ides, herbicides other than bleeching powder-4%

min and coal tar- 4% Bitumin 4% Bitumin 4% B

meal-4% Bone meal-4% Bone meal, crussed bone, bones, bone sinews and burnt bones-4%
ecious materials). Plastics buckets 8% other containers 5% Buckets made of iron & steel, aluminium, plastic or other materials (except prec

ts, accessories thereof.

sockets, hose connector, hose click, hose nipple, foot walve and delta starter for water handling parts thereof
thereof Centrifugal, monobloc and submersible pumps and parts thereof-4%
ersible pumps and spare parts component and accessories thereof-4% Centrifugal and monoblock and submercible pumps and pumping s

sodium bi carbonate, sodium hydro sulphate, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate; acid slurry, trisodium
fine china clay and ball clay. Clay including fire clay, fine china clay and ball clay-4% Clay including fire clay, fine china clay and ball clay-4% C
Coaltar-4% Charcoal-Exempt Coaltar-4% Charcoal-Exempt Bitumen and Coaltar-4% Charcoal-Exempt Coaltar-4% Charcoal-Exempt Ch
ut in shell & separated kernel of coconut other than kopra-Exempt Coconut in shell and separated kernel of coconut -Exempt 4% Coconu
e beans & seeds, cocoa pod & beans, green tea leaf & chicory Coffee beans and seeds, cocoa pod, green tea leaf and chicory, -4%

d seeds, powder, cocoa pod, green tea leaf and chicory-4% Coffee powder and all forms of coffee including french coffee beans and seeds ,
ding coir mattresses 4% 4% 4% 4% 4% 4%
otton and cotton waste-4%

4% Cotton waste, woolen waste-4%

s. 4% 4% 4% cups, glasses , plates, foras and spoons made of paper, plastic or thermocoal, disposable food packing, container, tooth picks,
animal hair), liquid petroleum gas for domestic use and jute as defined under section 14 of the Central Sales Tax Act, 1956. (i) Aviation
ents produced under drugs license, light liquid paraffin of IP grade. 8% Drugs & Medicines including vaccines, syringes & dressings, medicat
hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the license issued un
d under drug licence and light liquid paraffin of IP grade, syringes, dressing/ Glucose-D, Oral Rehydration salt, Medical equipment, devices
es, basic dyes, ailzarinne dyes, bases, direect dyes, naphthols, nylon dyes, optical whitening agents, plastic dyes, reactive dyes, sulphur dye
nd oiled cake-4% Edible oil other than coconut oil and oil cake-4% Edible oils, oil cake, but excluding cotton seed oil cake-4% 4% 4% Edible o
uipments 4% Electrodes, electrical insulators, -4% 4% 4% Electrode-4%
ki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery machines, embroidery needles. 10% Embroidary or Zari articles that is to sa
book, graph book, & laboratory note book Exercise book, graph book and laboratory note book-4%

cise book, graph book, & laboratory note book-4%

r, zinc & extrusions of those. 4% Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those.
, copper, zinc, metal scrap-4% Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those.-4
rs of all Types and fiber waste -4% Fibers of all Types and fiber waste -4% Fibers of all Types and fiber waste -4% Fibers of all Types and fi
4% Fireclay, coal ash, coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash All kinds of brick including brick bat, jhama, fly ash bric
ida, besan and suji, flour-Exempt Flour-atta, maida, suji, bran and besan-4% Flour,atta,maida,suji, besan , rawa, daliya and chu
oodgrains including Paddy,Rice Wheat & pulses (optional for one year) Paddy, rice, wheat and pulses- Exempt Paddy, rice, wheat and pulses

b gur Gur, jaggery and Edible variety of rab gur 4% Exempt Gur, jaggery and rab gur Gur, jaggery and Edible variety of rab gur 4
ypsum of all forms & descriptions and discription but which does not include Gypsum board and plaster of paris.-4% Gypsum -4%
fittings Hand pumps and spare parts-4%
% Hand pumps and their parts-4%

4% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. Medicinal herbs including amla, harrad, bahera, sikakai, k
% beehive& honey Exempt Honey-4%
and fittings thereof. Hose pipes-4%
Hose pipes-4%

Hosiery goods-4% Hosiery goods-4%

ies and components thereof 10%but glass chimney0% Hurricane lanterns, Kerosene lamp / lantern petromax glass chimney accessories an
and bran of cereals-4% ; Rice bran-4%
ins and pulses, and bran of cereals-Exempt Rice bran, bran of cereals except wheat bran-4% Husk and bran of cereals-4% ;
f, cell phones, DVD, CD, teleprinter & wireless equipment and parts thereof. Telephone & cell phones & parts 4% and other 12% I.T produc

bres) 10% Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) Industrial cables (High voltage cables, includin
00Volt XLPE Cables, jelly filled cables, optical fibre cables -4%
al fibres), -4%
00Volt XLPE Cables, jelly filled cables, optical fibre cables -4%

oly ethylene Cables, jelly filled cables, optical fibre Cables),-4%

tors -4% Insulators -4% Insulators -4%

Kerosene oil sold through P D S

c-4% Lac & chapadi -4% Lac and shellac-4%

Leaf plates and cups-0% ;Leaf plates and cups-pressed or stitched-4% Leaf plates and cups-4% Leaf plates and cups-pressed or stitched-

where mentioned in any other schedule. Lime & Lime stone 8% other 10% Lime, lime stone, clinker & dolomite & other white washing ma
me, lime stone, clinker & dolomite-4% Lime, lime stone, clinker & dolomite & other white washing materials -4% Lime, lime stone, clinker &
alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate 4% 4% Linear alkyl benezene, sulphonic acid and alfa olefin sulphonate-4% 4
per material sold List of industrial inputs and packing materials ( as notified by state Govts.) (Annexure-7 Attached) 4% 4% 4% 4% 4% 4%

, maize germ and oil Maize products.(Maize starch, glucose, maize glutten, maize germ and oil)-4% Food grains and cereals excluding puls
mplants 4% 4% Medical equipment /devices & implants 4% 4%
e other those fillings under declared goods 4% Metal alloys, metal powders, metal pastes of all types & grades & metal scrape other those
packed; Flavoured milk; UHT milk; milk powder; baby milk food; khoya/ khoa, paneer, cheese, cream, ghee, butter. 8% Milk food & milk pro
ttage cheese-4% Skimmed milk powder and UHT milk , Porritdge & cottage cheese-4% Skimmed milk powder and UHT milk-4% Skimmed m
hoya/khoa-4% Khoya/khoa-4%
V.C. footwear Chappal made of rubber and strips thereof -4% Plastic footwear 4%
lastic footwear Hawai chappals and straps thereof Plastic foot wear, (other than those specify in Schedule-I) including moulded plastic foo
gh flooring stones) & Shahabad stones. Napa slabs (rough flooring stones) and sahabad stones-4%

er and dolomite.-4% rough flooring stones Slabs-4%

r including cotton niwar-4% Exempt newar, baan, and baan rassi
by fisherman. 4% Non mechanised boats -4%
tter pins, staples and panel pins,Tools- 8% Nuts,bolts, screws and fastners. 4% Nuts, Bolts, Screws, Fasteners, -4% Nuts, bolts, screws and fa

eir forms-4%
DPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, Polythene and Hessian based paper; h

er meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey board. 5%
tandard wax and match wax 20% Paraffin wax of all grade standards other then food grade standard including standard wax and match w
fittings. 4% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings. Pipes of all varieties including G.I.Pipes,
duit pipes and fittings thereof-4% 4% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings thereof-4% Pip

fruit or vegetable-4% 4% 4% 4%
s, plastic powder, master batches and scrap Plastic granules, plastic powder and master batches-4%
wder, plastic scrap and master batches-4% 4% Plastic granules, plastic powder and master batches-4%

on analyzer; Air pollution control equipment -filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, wet scrub
n, polyster fibre yarn, and staple fibre yarn.-4% All types of yarn (other than cotton and silk yarn in hank), yarn waste and sewing thread-4%

g diary, calendar etc. 4% 4% 4% 4% 4% 4%

and cartridges. Printing ink excluding toner and cartridges-4%
ridges. Printing ink excluding toner and cartridges.but including aluminium plate graphic art film plaster film. 4% Printing ink excluding tone
h 4% Processed meat,poultry and fish. 4% Processed or frozen meat, poultry & fish.prawn and other equatic products Processed meat, po
kle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise) 12% Processed or preserved vegetable & fruits
% 4% Pulp of bamboo, wood and paper 4% 4% Pulp of bamboo, wood and paper
es & wagons and parts thereof 4% Rail coaches, engines , wagons and freight containers and parts thereof-4% Rail coaches, engines, wag

not including those made of khadi-4%

er-4% [Readymade garments,made up of fabric including towel(sale price of which exceeds rupees one hundred),[blanket,socks,ties,brand
spare parts 4% 4% Renewable energy devices or equipments,icluding their parts, that is to say- 4% Renewable energy devices compon
d grit River sands excluding bajari. River sands and grit and boulders.
rth scrap, ammoniated latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and al
matches- Exempt Safety matches other than hand made safety matches-4% ;

ccessories. Sewing machines,its parts and accessory-4%

ewing machines, its parts and accessories-4%

o be registered under the Merchents Shipping Act,1958,all types of tugs,floating docks,floating cranes,dredgers ,barges and other water ve
0% Silk fabrics excluding handloom silks unless covered by AED. silk fabric including silk sarees but excluding handdloom silk unlees cove
soap. 10% Solvent oils other than organic solvent oil. Solvent oil-4% Solvent oils other than organic solvent oil., -4% Solvent oils other than
haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, d
pparels and footwear 4%

ds excluding apparels and footwear-

 I 0% Sugar unless covered by AED Sugar other than those manufatured inIndia-4% Sugar other than those specified in Schedule- I Sugar
marind -4%,-4% Kirana items namely, ararote, singhar, kuttu and their atta, Kala namak, sendha namak, heeng, aam papar, mushrum, khum

% Tea-4% Tea leaves

ydraulic tools,pneumatic tools and hand tools)-4% Tools,that is to say-Power tools/ Cutting tools etc.-4% Tools 4% 4%
others 2% Toys excluding electronic toy. 4% Toys excluding electronic toy. 4% 4% Toys excluding electronic toy.
thereof. Tractors & parts 5% others 0% Tractors, Threshers, harvesters & attachments & parts thereof. Tractors, threshers, harvesters and a
heir tyre and tubes-4%
s,tubes and flaps)thereof]. Tractor including parts, accessories and tyre tube thereof.-4% Tractors, threshers, harvesters and attachments a
tubes and flaps of agricultural tractors.
ribution of Electricity,Power tools such as electric drill,Ammeter,KWH meter ,Voltmeter,Circuit brackers,HRC fuse,Thermostat,Electrodes and
owers.-4% Transmission towers-4% Transmission towers Transmission towers.-4% Transmission towers.-4% Transmission towers
rden umbrella and parts thereof. Umbrella and its parts and accessories thereof except garden umbrella )-4% Umbrella and spare parts an
d motor vehicals not covered by any other notification under the act Pre-owned motor vehicle when sold by a dealer dealing in purchase a
(Hydrogeneted Vegetable Oil) Vanaspati (Hydrogenated Vegetable oil )-4% Vanaspati also known as vegitable ghee manufactured or made
gili oil and bran oil 4% gingili oil and bran oil.-4% Vegetable oil including gingili oil and bran oil 4% 4% Vegetable oil including gingili oil and b
sikakai, katha, supari,rattanjot and khusk pudina, bark, dry plant, dry root commonly known as jari booti and dry flower,magaz of all kinds,
ates 4% Wet dates & nariyal
water pumping and for generation electricity

ners. Pen 8% others 0% Writing instruments, geometry boxes, colour boxes, crayons & pencil sharpners. Writing instruments, geometrybox
sweet meat and halwai items as notified by this government vide notification No.F(18) 77-Fin dated27.02.1978. Exem
mpt Toddy, Neera and Arak-4%
gar as discribed from time to time in column III of the schedule to the Additional duty on Excise [ Goods of special importance] Act 1957 bu

desh Rajasthan Uttaranchal Haryana

hern tiles & Refractory monolithic. All kinds of bricks including fly ash bricks, refractory bricks & asphaltic roofing earthern tiles & Refractor
ltic roofing ,earthen tiles and refractory monolithic and fly ass-4% All kinds of bricks including brickbats, jhama, fly ash bricks, refractory br

4% Stainless Steel sheets 4% Stainless Steel sheets 4% Stainless Steel sheets not falling under de
Cottage cheese and paneer- Others-12.5%

arts & components thereof, contact lens & lens cleaner. 10% 4% Spectacles, parts thereof, contact lens and lens cleaner-4% 12.5% Specta
% 12.5% (Except biris 4%) 12.5%
dge shear, sprinkler, raker, sprayer, duster and sprayer-cum-duste Agricultural implements manually operated or animal driven Exempt
eller or scoop, bund former, ridger, puddler, ditc 0% Agricultural implements not operated manually or not driven by animal including spray

oiled rice polish, de-oiled rice bran, de-oiled rice husk, de- 0% Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supple
Exempt bangles made of any kind of materials except those made of gold ,silver & platinum Exempt All kinds of bangles exclud

eriodicals & journals including ,maps, chart & globe. Exempt Books , periodicals & journals excluding those specified elsewhere in th
ce and wheat Exempt- Coarse grains other than Paddy,rice, wheat and pulses Exempt-Coarse grain that is to say all grains other than paddy

nd parts therof; Khadi garments & goods & made-ups to be notified by States 0% (a) Charkha, Amber Charkha, Handlooms, Handloom fab
parated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butte

mic pot Idols toy and doll made of clay,Clay lamp Exempt Earthen pot made by kumhars (potters) Exempt Earthen pot Exempt
cept Casurina & Eucalyptus timber. Exempt Fire wood except Casurina & Eucalyptus timber. Gober ke kande Fire wo
pt Exempt

eeds Exempt-Fishnet, fishnet fabrics, seeds of fish,prawn and shrimp Exempt Fishnet & Fishnet fabrics . Exempt Exempt Exempt
ncluding potato and onion& fresh fruits Exempt Fresh vegetables and fresh fruits including( potato, onion and sugar
ngari but excluding chilies, when not sold in sealed containers Exempt fresh fruits and vegetables including garlic and ginger, f
i garments, bags and made-ups Exempt Khadi ready made garments and khadi made-ups Exempt Charakha
mpt Human blood and human blood plasma-0% Exempt Human blood and blood plasma Exe
ndmade paper and hand made dant manjan and hand made utencils Exempt Indigeneous handmade musical instruments, components &
a, bichhia and rakhi. 0% Kumkum, Bindi, Alta & Sindur, Rakhi Exempt-Kumkum, Bindi, Alta & Sindur, Exempt-Kumkum, Bindi, Alta & Sindu

xempt Meat, fish, prawn & other acquatic products when not cured or frozen, poultry eggs , livestock and animal hair. Exempt

d unbranded bari Exempt - Pappad, bari, mongwari Exempt Pappad, kachri, sewaiya, mangwari, bari, and soysbe
4% [Religious pictures nor for use as calenders-Exempt] Prasad,Bhog or Mahabhog by religious institutions-4% Exempt Prasdam by
k form. 0% Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note when sold
Raw wool Exempt Raw wool and waste thereof Exempt Raw wool 4% Raw wool a

Slate, slate pencils and chalk sticks], Takhti-4% Exempt Slate and slat
ng, cocoon & raw silk. Exempt-Silk worm laying, cocoon & raw silk. Exempt
eds of all varieties other than those specified elsewhere in this schedule or in any other schedule Exempt All
r green coconut and watery coconut coconut in shell and seprated kernel of coconut, and tender green c
ny type or fruit or vegetable Exempt Exempt bread ( branded or otherwise )excluding pizza bread Exempt Bread
Salt Exempt Salt Exempt Exempt Exempt common salt
battery, de-mineralised and water sold in sealed container. Exempt Water other than (i)aerated, mineral, distilled, med
 Water, other than

ood grains and other goods excluding Kerosene oil sold through Public Distribution System-0%
Rakhi and Sacred thread, commonly known as yagyopavit, harmala (mala made of cotton / silk / zari yarn), mod, turra, kalangi and mang
rbati, dhupkathi or dhupbati.-4% Incense sticks commonly known as agarbati, dhup kathi or dhup bati.-0%, Hawan samagri-Exempt Agarbatti

ps-4% Leaf plates and cups-pressed or stitched-0% Exempt- Leaf plates and cups -pressed or stitched Exempt- Leaf plates and cups -pres

and gorkhali khukhri

es made of stone or marble Exempt Religious pictures not for use as calendar or publicity meterial and idols mad
ddhas made of sarkanda,phool bahari / jhadoo Exempt-Muddhas made of sarkanda, phool bahari jhadoo Exempt M

ith sugar or gur, commonly known as Murki and Sattu 0% Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known
ss and bell metel Exempt Handicrafts including blue pottery and puppets

les of Gold, Silver and Precious Metals including Jewellery made from gold, silver and precious metals-1% Gold, silver and other precious
stones including Agate Precious stones, semi precious stones-1% Precious stones-1% Precious and semi precious stones such

unless withdrawn earlier

equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc All equipments
4% (a) Exempt- Duty intitlement passbook DEPB (b) All intangible goodslike copyright,patent & replenishment(Rep) li
edule or in any other schedule-4% All metal Castings 4% All metal castings and manholw covers made of cast iron casting-4% All metal casti

yarn other than cotton & silk yarn in hank & sewing thread 4% All types of yarn including jute yarn and jute twin and swing thread but exclu
metals All utensils and cutlery items (including pressure cookers/pans) except those made of precious metals-4%
ery but excluding) utensils made of precious metals-4% 4% All utensils (including pressure cookers/pans) buckets and con
aluminium alloy conductors (AAAC)-4% Aluminium conductor steel reinforced (ACSR), AA/ AAA conductors-4% 12.5% Aluminium conductor
4% Arecanut powder and betel nut-4%

mitation gold and all type of imitation jwellery 4% articles and ornaments made of rolled gold and imitation gold, imitation jewellery. 4% a
boo-4% 4%
Bamboo-4% Bamboo-4% B
ulphate, ferrous sulphate. Basic chromium sulphate, sodium bi-chromate;and bleach liquid-4% Basic chromium sulphate-4% 4% Basic chrom
ding plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleevs locknuts , lock washers clamps and rolling eleme
ps. Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06.-4% Readymade ga

uding tyres and tubes thereof-4%

bes) and accessories thereof-4% Bicycles, tricycles, cycle rickshaws and parts, component tyres and tubes and accessories thereof-4% Bicy
% pesticides & insecticide 5% Bio-fertilizers & Micro-nutrients also plant growth promoters & regulators, herbicides, rodenticide, insecticide
cides, weedicides, insecticides, rodenticide and herbicides other than mosquito and insect repellents such as jet mat, good knight mat, mo
mpt pesticides, weedicides and insecticides but not excluding mosquito repellants-4%

4% Bitumin 4%

c or other materials (except precious materials). Buckets made of iron & steel, aluminium, plastic or other materials (except precious mater

reof

bmercible pumps and pumping set and parts thereof-4% Centrifugal , monoblock (Diesel engine upto 10 h.p.) and submersible pumps sets

m sulphate; acid slurry, trisodium phosphate, sodium tripoly phosphate, sod Chemicals including caustic soda, caustic potash, such ash, ble
fine china clay and ball clay-4% Clay including fireclay, fine china clay and bal clay-4% Clay including fire clay, fine china clay and ball clay-4%
oaltar-4% Charcoal-Exempt Charcoal-4% Charcoal-Exempt
f coconut -Exempt 4% Coconut in shell and separated kernel of coconut and tender green coconut-4%
ea leaf and chicory, -4%

french coffee beans and seeds , cocoa pod, green tea leaf & chicory-4% Coffee beans & seeds, cocoa pod, green tea leaf & chicory-4%
 packing, container, tooth picks, straw, aluminium house foil and tissue paper-4% Cups and glasses and plates of paper & plastics. 4% Pape
s Tax Act, 1956. (i) Aviation turbine fuel sold to a Turbo-Prop Aircraft; (ii) Coal and coke (iii) crude oil (iv) hide and skin (v)Iron a
es, syringes & dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade. Drugs & Medicines including b
uced under the license issued under the Drugs and cosmetics Act-1940. 4% Drugs and medicines including vaccines , syringe and dressing m
alt, Medical equipment, devices and implant.-4%
dyes, reactive dyes, sulphur dyes, vat dyes, all other dyes not specified elsewhere in the schedule Dyes, that is to say, - (i) Acid dyes (ii) Ali
seed oil cake-4% 4% 4% Edible oils and oiled cake-4%

idary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery mac

pper, zinc & extrusions of those. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of
per, zinc & extrusions of those.-4% Ferrous & non-ferrous metals & alloys, non-metals, aluminium, copper, zinc & extrusions of those.-4% No
ste -4% Fibers of all Types and fiber waste -4% Fibers of all Types and fiber waste -4% Fibers of all Types and fiber waste -4%
ing brick bat, jhama, fly ash brick, refractory, and ashphaltic roofing earthen tiles and refratory monolithic and fly ash- 4% fly ash- 4% fly as
uji, besan , rawa, daliya and chuni -Exempt Flour, Atta, Maida, Suji, besan-4% Atta, Maida, Suji, besan and dalia-4% wheat atta includind ma
pt Paddy, rice, wheat and pulses, Flour-atta, maida, suji, bran and besan -1% Food grains, cereals and pulses - Exe

ry and Edible variety of rab gur 4% Gur, jaggery and Edible variety of rab gur 4% Gur including gur sakkar, jaggery, powder, gur, rasket, palm
paris.-4% Gypsum -4%

g amla, harrad, bahera, sikakai, katha, supari, rattanjot, & Khusk, pudina, bark, dry plany, dry root commonly known as jari booti and dry flo

max glass chimney accessories and components thereof Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares.-4

of cereals-4% ; Husk and bran of cereals except wheat bran-4% ;

rts 4% and other 12% I.T products (as listed by GOI) including computers, telephones & parts thereof, cell phones, DVD, CD, teleprinter & w

bles (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled cables, optical fibre cables -4%
hPDS 4% Keros

es and cups-pressed or stitched-0% Leaf plates and cups-pressed or stitched-0% exempt-Leaf plates and cups-pressed or stitched Leaf plat

mite & other white washing materials not elsewhere mentioned in the schedule or in any other schedule, Napa slabs (rough flooring stone
s -4% Lime, lime stone, clinker & dolomite-4%
and alfa olefin sulphonate-4% 4% 4% Linear alkyl benezene-4%
ttached) 4% 4% 4% 4% 4% 4%

grains and cereals excluding pulses Coarse grains namely jowar, bajra, maize, and flour thereof -Exempt Maize starch, maize gluten, maize

des & metal scrape other those fillings under declared goods
, butter. 8% Milk food & milk products including skimmed milk powder tinned bottled or packed. Skimmed milk powder and UHT milk-4% S
der and UHT milk-4% Skimmed milk powder and UHT milk, cottage cheese and paneer-4%

-I) including moulded plastic footwear, hawai chappal and straps thereof -4% Chappal and Sandil made exclusively of plastic, hawai cha

s, -4% Nuts, bolts, screws and fasteners that is to say hinges, nails, rivets, cotter,cotter pins, staples and panel pins-, Tools-4% Nuts, bolts,
hene and Hessian based paper; high density polythene fabric based paper a As per goods sold i.e. some rate of tax as goods packed Packin

duplex board and grey board. 5% Paper, paper boards, waster paper & newsprint Paper and newsprint -4% Paper, coated paper, carban pa
ding standard wax and match wax Paraffin wax 4% (i) Paraffin wax of all grade standards other than food grade s
all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof-4%
C etc. and fittings thereof-4% Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof-

recipitators, cyclones, wet scrubbers, particle analyzer (SO2, C 10% Pollution control equipments, instrumental-BOc apparatus, ion analyse
arn waste and sewing thread-4% All types of yarn including polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in ha

m. 4% Printing ink excluding toner and cartridges.

atic products Processed meat, poultry & fish.
or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed contain

f-4% Rail coaches, engines, wagons and parts thereof Rail coaches, engins, wagons, railway switches, crossings, switch expainsion joints, st

ndred),[blanket,socks,ties,branded pillow covers] Readymade garments, -4% Readymade garments -4% Readymade garments
newable energy devices components & spare parts thereof

rubber, skimmed rubber and all other qualities and grades of latex; Re 10% Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades,

dgers ,barges and other water vessels including non-mechanised boats-4% Ship & other water vessels including non-mechanised boats 4%
ding handdloom silk unlees covered by additional excise duty 4% silk fabricks excluding handloom silk -4% Fabrics other than those sp
t oil., -4% Solvent oils other than organic solvent oil. Solvent oils other than organic solvent oil. Solvent oils other than organic solvent oil. S
phal, pepper, elaichi of all kind, dried chillies, kankaul mirch, 5% Spices of all varieties and forms including cumin seed, aniseed, turmeric, dr
Sports goods excluding apparels and footwear-
 e specified in Schedule- I Sugar not covered under schedule-I Sugar , Khandsari and boora not manufactured or made in india
eng, aam papar, mushrum, khumba and guchchi, gola, goley ka burada, seik narial, Til, rai, postdana, magaj of all kind, mungafali dana, sabu

ols 4% 4%

tors, threshers, harvesters and attachments and parts thereof-4%

s, harvesters and attachments and parts thereof-4%

C fuse,Thermostat,Electrodes and welding equipments, -4% Electrodes,electrical insulators, Electrical insulators, Insulating material, insulat
Transmission towers
4% Umbrella and spare parts and component thereof but excluding garden umbrella rain wear (raincoat)-4% Umbrella ()except garden um
by a dealer dealing in purchase and sale of motor vehicle subject to entry 2 in Schedule G
ble ghee manufactured or made in India and sold under various trade names and discriptions such as dalda, kusum etc.-4% Vanaspati (Hyd
able oil including gingili oil and bran oil
nd dry flower,magaz of all kinds,Sabudana,Wet dates,Tapioca-4%

riting instruments, geometryboxes, colour boxes, crayans, pencil sharpeners 4% Writing instruments such as lead pencil, pen of all vari
d27.02.1978. Exempt sweetmeat other than cake and pastries but including curd and khoa Traditional sweets and n

special importance] Act 1957 but not including imported sugar in all forms. Khandsari-4% khandsari - 4%

oofing earthern tiles & Refractory monolithic. 10% All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earth
ama, fly ash bricks, refractory bricks , asphaltic roofing ,earthen tiles -4% All kinds of bricks including fly ash bricks, refractory bricks and asp

Steel sheets not falling under decleared goods 4% Stainless Steel sheets 4%

nd lens cleaner-4% 12.5% Spectacles, parts thereof, contact lens and lens cleaner-4% 12.5% Spectacles, parts & component thereof, contac
ated or animal driven Exempt manually operated or animal driven Agricultural implements their spare parts components
driven by animal including sprayers & drip irrigation equipments including their parts & accessories- 4% Agricultural implements not opera

uding grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake. Exempt - Aquatic feed,
t All kinds of bangles excluding those made of ivory or precious metals Exempt-All types of bangles except those made from precious

g those specified elsewhere in this schedule or any other schedule but including ,braille books, maps, charts & globe. Exempt Bo
o say all grains other than paddy,rice and wheat Exempt food grains and cereales excluding pulses Exempt

kha, Handlooms, Handloom fabrics and Gandhi Topi (b) Khadi garments/ goods & made-ups to be notified by states Exempt-Charkha
d milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt Fresh milk & pasteurised milk,butter milk,separated

empt Earthen pot Exempt Earthen pot and all other goods of clay manufactured by potterer Exempt Earthen pots b
s timber. Gober ke kande Fire wood 4% Exempt fire wood and wood charcoal

brics . Exempt Exempt Exempt Fishnet & Fishnet fabrics .

cluding( potato, onion and sugarcane ) Exempt-Fresh vegetables & fruits Exempt fresh fruits and vegetables including garlic an
bles including garlic and ginger, fresh fruit juice and fruit shakes like mango shake Exempt fresh fruits and vegetables including
ps Exempt Charakha, Amber Charakha, handlooms including pit looms, frame looms, light shuttle looms and paddle looms, im
an blood and blood plasma Exempt (i) Human blood, blood plasma, red cells and platelets. (ii) Equipm
cal instruments, components & parts thereof Exempt-Indigeneous handmade musical instruments Exempt
mpt-Kumkum, Bindi, Alta & Sindur, Raki Exempt Kumkum, Bindi, Alta & Sindur , kajal, mehndi, bichhia, mangalsutra, rakhi an

tock and animal hair. Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, and dry fish commanly know

aiya, mangwari, bari, and soysbeen bari (excluding soysbeen bari sold in airtight packets) Exempt-pappad
ns-4% Exempt Prasdam by religious institutions ,panchamritam, namkatti and vibhuti Exempt Prasadam sold by religious instituti
d by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. Exempt Non-judicial stamp pa
Raw wool and its waste , animal hair

Slate and slate pencils-0% ; Chalk stick, Takhti and unbranded school bags upto Rs. 200/--0% Exempt - Slate,s

All seeds, certified or truthfully treated, other than methi, dhania and the seeds which are covered by the term
of coconut, and tender green coconut-4% Exempt
bread Exempt Bread of all types other than pizza bread, and buns and rusks Exempt Bread except pizza bread

)aerated, mineral, distilled, medicinal, ionic, battery, demineralized water, and i) water sold in sealed container. Exempt
n), mod, turra, kalangi and mangalsutra. Exempt Sacred thread, commonly known as yagnapobit and rudrakash, rudrak
Hawan samagri-Exempt Agarbatti.-4% [Incense sticks commonly known as agarbatti,dhoo katho,dhoopbarti and hawan samagri includi

mpt- Leaf plates and cups -pressed or stitched Leaf plates and cups-4%

publicity meterial and idols made of clay and hand made religious idols of stone
Exempt Muddhas made of sarkanda, ban, moonj,phool buhari jhadoo and Unbranded broomsticks Exempt

or beaten rice, commonly known as Chira, parched rice, commonly known as khoi parched paddy or rice coated with sugar or gur, common

Gold, silver and other precious metals-1%, Articles of gold, silver and precious metals including jewellery made of gold, silver and preciou
s and semi precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are sold loose or as forming part of any

Exch.(EPABX) etc All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX)
t,patent & replenishment(Rep) license, other than those specified elsewhere in this schedule or any other schedule.-4% All intangible good
st iron casting-4% All metal castings -4% Castings -4%

twin and swing thread but excluding cotton & silk yarn in hank 4% All types of yarn (other than cotton & silk yarn in hank) & yarn waste &

e cookers/pans) buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and enamall
-4% 12.5% Aluminium conductor steel reinforced (ACSR)-4% Aluminium conductor steel reinforced cables-4%
 n gold, imitation jewellery. 4% articles made of rolled gold and imitation jwellery 4% Imitation jewellyer-4% Imitation jewellyer-4%

Bamboo-4%
mium sulphate-4% 4% Basic chromium sulphate, sodium bi-chromate; -4% Basic chromium sulphate, sodium bi-chromate; -4%
washers clamps and rolling elements 4% bearing including plumnes blocks, housing for bearing locate rings and covers adopter with drawl s
5 and 63.06.-4% Readymade garments, made up of fabric including towel (sale price of which exceeds rs. One hundred), (blanket, socks, ti

and accessories thereof-4% Bicycles, tricycles, cycle rickshaws and parts, tyres and tubes thereof-4% Bicycles, tricycles, cycle rickshaws an
erbicides, rodenticide, insecticide, weedicide etc. Fertilizers, pesticides, weedicides, insecticides, herbicides, rodenticides and plant growth
as jet mat, good knight mat, mosquito coils -4% Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides,

materials (except precious materials). House hold goods such as jug, mug Buckets made of iron & steel, aluminium, plastic or other materia

p.) and submersible pumps sets including hose-collar, hose sockets, hose connector, hose click, hose nipple, foot walve and delta starter fo

da, caustic potash, such ash, bleaching powder, sodium bi carbonate, sodium hydro sulphate, sulphate of alumina, sodium nitrate, sodium
y, fine china clay and ball clay-4% Clay including fire clay, fine china clay and ball clay-4% Clay including fire clay- 4%

green tea leaf & chicory-4%

tes of paper & plastics. 4% Paper and plastic cups, paper pulp moulded trays-4%
e oil (iv) hide and skin (v)Iron and Steel (vi) Jute (vii) OIl seeds (viii) Liquefied Petroleum Gas (LPG) for domestic use, as specified in Sec-14
e. Drugs & Medicines including bulk drugs-4%
vaccines , syringe and dressing medicated ointment produced under drugs licence, light liquid paraffin of IP grade.-4% Drugs & Medicines

hat is to say, - (i) Acid dyes (ii) Alizarine dyes (iii) Bases (iv) Basic dyes (v) Direct dyes (vi) Naphthols (vii) Nylon dyes (viii) Optical whitening a

ead, badia gizai, embroidery machines, embroidery needles. Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chum

, copper, zinc and extrusions of those-4%

inc & extrusions of those.-4% Non ferrous scrap, Ferrous and non-ferrous metals and alloys; and extrusions and rolled products thereof -4%
and fiber waste -4%
and fly ash- 4% fly ash- 4% fly ash- 4% Clay including fire clay, fine china clay and ball clay-4%
dalia-4% wheat atta includind maida & suji, rice flour, gram flour, besan, barley flour, and sattu, dalia of wheat or barley, guar flour guar giri
d grains, cereals and pulses - Exempt Paddy, rice, wheat and pulses in whole grain, spilit or broken form -4% exempt Certified organic

aggery, powder, gur, rasket, palmyra gur and edible variety of rab gur-Exempt Exempt Gur, shakkar and jaggery

y known as jari booti and dry flower.-4% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4% Herb, bark, dry p

hurricane lamp and its spares.-4% Hurricane lanterns, Kerosene lamp / lantern petromaxand accessories and components thereofand gas m

except wheat bran-4% ;

phones, DVD, CD, teleprinter & wireless equipment and parts thereof. (List of IT Products of State govts. Annexure-6 attached) IT prod-Word

, optical fibre cables -4%

 Kerosene oil sold through P D S 4%

ups-pressed or stitched Leaf plates and cups-4%

Napa slabs (rough flooring stones) and sahabad stones-4%

Maize starch, maize gluten, maize germ and oil.-4% Coarse grains that is to say jowar, bajra, maize, and flour thereof -Exempt

milk powder and UHT milk-4% Skimmed milk powder and UHT milk-4% Skimmed milk powder, UHT milk and flavoured sweetened milk -4

exclusively of plastic, hawai chappal parts and component thereof. -4% Moulded plastic footwear Hawai chappals and straps(other

anel pins-, Tools-4% Nuts, bolts, screws, fasteners, fitting for doors, window and furniture including (1) hinges-butt, pianao, narrow, tee, ha
e of tax as goods packed Packing cases & packing materials including cork , cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circu

% Paper, coated paper, carban paper, paper board, paper used for computer printing and news print-4% Paper, paper waste and newsprint
andards other than food grade standard including standard wax and Slack wax.-4% INDUS INPUT-Normal Paraffin-4% INDUS INPUT-V

d hosepipes and fittings thereof-4%

ntal-BOc apparatus, ion analyser; Air pollution control equipment-filters (fabric filters, vaccum filters), electrostatic precipitators, cyclones,
er than cotton and silk yarn in hank, and sewing thread-4% All types of yarn including polyester fibre yarn and staple fibre yarn, other than c

juice (whether in sealed containers or otherwise) 4% Processed and preserved vegetable & fruits,other than dry fruits but including fruit ja

sings, switch expainsion joints, steel turnout, sleepers, pre-stressed concret sleepers, fish plates,steel clips, track bolts, & nuts, elastic rail cl

eadymade garments

ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block r

uding non-mechanised boats 4% 4% Ship & other water vessels

-4% Fabrics other than those specified in Schedule-I silk fabricks excluding handloom silk fabrick, not covered under schdule -1 silk fab
other than organic solvent oil. Solvent oils other than organic solvent oil.
umin seed, aniseed, turmeric, dry chillies and Hing (Asafoetida). All kinds of spices and condiments including cumin seeds, turmeric, ajwain
 red or made in india
of all kind, mungafali dana, sabudana, ro Tamarind including Turmeric seed powder.-4% Tamarind ,tamarind seeds and powder Tamarind,

ators, Insulating material, insulator, component accessories and spare parts thereof.Transformers,-4% Transformers[ and parts therof] Trans

4% Umbrella ()except garden umbrella and parts thereof. Umbrella , garden umbrella and parts thereof -4% Umbrella except garden umbre

a, kusum etc.-4% Vanaspati (Hydrogeneted Vegetable Oil) Vanaspati (Hydrogeneted Vegetable Oil)and deshi ghee Vanaspati (Hydrogeneted

uch as lead pencil, pen of all varieties and description, refill, cartriedges,nozzies, nib, geometryboxes, colour boxes, crayans, erasers, pencil
nd khoa Traditional sweets and namkeen,chat,pakodi,samosa,kachori,dahi bada,poha,and sabudana khichadi and shirkhand Sweetmeat (D

khandsari - 4% 4%

icks and asphaltic roofing, earthen tiles. 4%

h bricks, refractory bricks and asphaltic roofing, earthen tiles.and refractory monolithic 4%

ts & component thereof, contact lens and lens cleaner-4%

ts their spare parts components and accessories Exempt-Agricultural implements manually operated or animal driven Exempt-Agricultura
ricultural implements not operated manually or not driven by animal their spare parts component & accessories 4% Agricultural impleme

ake. Exempt - Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & addi
xcept those made from precious metals,[lac and its dana and products,chapadi,pairja and glass chaptons] Exempt bangles of all kind e

ts & globe. Exempt Books and periodicals & journals ,maps,charts,globe,panchanges & almanacs Exempt Books and p
lses Exempt Coarse grains, namely maize, jowar, bajra & flour therof Exempt Coarse grains excl

tified by states Exempt-Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi Exempt-Charkha, Amber Charkha, Handlo
rised milk,butter milk,separated milk,curd and lassi Exempt Curd, Lussi and butter milk

Exempt Earthen pots but not including crockery

nd vegetables including garlic and ginger, fresh fruit juice and fruit shakes like mango shake Exempt fresh fruits and freshvegetables
h fruits and vegetables including garlic and ginger, but not including red chilles
ttle looms and paddle looms, implements used in the production of khadi / khaddar and parts thereof, handloom fabrics, Khadi cloth ,Gan
red cells and platelets. (ii) Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processin

di, bichhia, mangalsutra, rakhi and ornaments of kathir, german silver or aliminium Exempt Kumkum, Bindi, Alta & Sindur ,

zen, and dry fish commanly known suktki mach eggs and livestock.and animal hair Exempt Meat, fish, prawn & other acquatic pro

asadam sold by religious institutions

Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee n

00/--0% Exempt - Slate,slate pencil,takhti and wooden scale and duster. Exempt Slate, slate pencils and chalks, Takhti(used by

ds which are covered by the term oil seeds as specified in clause (vi) of the Section 14 of the Central Sales Ta Exempt

Bread except pizza bread

iner. Exempt Water, other than

agnapobit and rudrakash, rudraksha mala and tulsi kanth mala Exempt
barti and hawan samagri including sombrani and lohbana-]Exempt Handicrafts and incense sticks commonly known as agarbatti, dhupkath

ded broomsticks Exempt Broom sticks muddhas made of sarkanda, phool, bahari jharoo Exempt-Muddhas

oated with sugar or gur, commonly known as Murki Exempt Murmuralu, pelalu, atukulu,Puffed rice, commonly know

made of gold, silver and precious metals-1% Articles of gold and silver , including coins, bullion and specie-1%
d loose or as forming part of any article in which they are set-1% Precious and semi precious gems and stones synthetic gems and stones (i

e Automatic Branch Exch.(EPABX) etc All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic
schedule.-4% All intangible goods like copyright, patent, rep license, etc.-4% All intangible goods like copyright, patent, rep license, etc.-4%

lk yarn in hank) & yarn waste & sewing thread 4% All types of yarn other than cotton & silk yarn in hank & sewing thread & waste 4% All t

ept precious metals and enamalled utensils All metals utensils including pressure cookers/pans except utensils made of precious metals
% Imitation jewellyer-4%

m bi-chromate; -4%
and covers adopter with drawl sleevs locknuts , lock washers clamps and rolling elements 4% Bearing -4% Bearing (its component) -4% Be
One hundred), (blanket, socks, ties, branded pillow covers)-4% Bed sheet , Pillow cover excluding pillow cover upto Rs. 25/- per item) and

cles, tricycles, cycle rickshaws and parts thereof-4%

, rodenticides and plant growth regulator other than those coverded in schedule-I-4%
oters and regulators, herbicides, rodenticides, insecticides, weedicides -4%

minium, plastic or other materials (except precious materials) Buckets, ghamela, tasala and tagadi made of iron & steel, aluminium, plastic

e, foot walve and delta starter for water hadling and parts thereof-4%

lumina, sodium nitrate, sodium acetate, sodium sulphate acid slurry, trisodium phosphate, sodium tripoly, phosphate, sod Chemical eleme
mestic use, as specified in Sec-14 of the C

P grade.-4% Drugs & Medicines and pharmaceutical prepration (Allopathic, Ayurvedic, Homeopathic & Unani) including vaccines, syringes

on dyes (viii) Optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes (xiii). All other dy Dyes-4% Dyes & dy

zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery machines, embroidery needles.-4% Embroi

s and rolled products thereof -4%

eat or barley, guar flour guar giri rajmah, lobia, rongi, sago sabudana, soyabean meal soyabean flour- 4%
rm -4% exempt Certified organic cereals and pulses

akkar and jaggery

dry flower.-4% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4% Herb, bark, dry plant, dry root, commonly

nd components thereofand gas mantles -4% Hurricane lanterns, Kerosene lamp , petromax glass chimney and parts thereof -4% 12.5% exe

nexure-6 attached) IT prod-Word processing machines,Electronic typewriters, Computers, Telephone and parts thereof teleprinter and wire
 Kerosene oil sold through P D S

r thereof -Exempt

nd flavoured sweetened milk -4% Skimmed milk powder and UHT milk-4% Skimmed milk powder and UHT milk-4% Skimmed milk powder

awai chappals and straps(other than the goods specified in Schedule-I) Plastic/P.V.C. footwear Chappal made of rubber and strips thereof

ges-butt, pianao, narrow, tee, handles for locks, furnitrues handles, furniture knobs, drawer channel, furniture fitting, furnitre hinges, furni
 /PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, polythene and Hessian based paper; high

per, paper waste and newsprint-4% Paper and newsprint, paper board and waste thereof -4% Paper and newsprint -4% Paper and newsp
mal Paraffin-4% INDUS INPUT-Vegetable waxes, paraffin waxes and Bees wax-4% Vegitable waxes (other than triglycerides) bees wax, oth

trostatic precipitators, cyclones, wet scrubbers, particle analyser (SO2, CO, NOx, hydrocarbons, chlorine
nd staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread-4%

an dry fruits but including fruit jams, jelly, pickle, fruit squash, fruit paste, fruit drink & fruit juice whether in sealed containers or not,and w

track bolts, & nuts, elastic rail clips, and railway signals, signaling equipments and ac Railway, wagons, engins,coaches and parts thereof Ra

ex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; Ra Rubber,raw rubber e

red under schdule -1 silk fabricks excluding handloom silk unless covered by Additional excise duty

ng cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri ja
 d seeds and powder Tamarind, Tamarind seed and powder.-4% Tamarind seed and powder-4%

formers[ and parts therof] Transformers Transformers

Umbrella except garden umbrella -4% Umbrella except garden umbrella

hi ghee Vanaspati (Hydrogeneted Vegetable Oil) Vanaspati (Hydrogeneted Vegetable Oil)

r boxes, crayans, erasers, pencil sharpeners and writing ink other than those specified elsewhere in any other schedule 4% Writing instrum
adi and shirkhand Sweetmeat (Deshi)(including gajak & raveri) branded bhujiya made of pulses and unbranded namkeens ( including dried
nimal driven Exempt-Agricultural implements manually operated or animal driven Exempt Agricultural implements manually o
ssories 4% Agricultural implements not operated manually or not driven by animal and spares part accessories and components thereof

sk of pulses, concentrates & additives, wheat bran & de-oiled cake. Exempt-Aquatic feed, poultry feed & cattle feed, including grass, hay , st
Exempt bangles of all kind except those made of presious metals, kumkum, bindi, alta, and sindoor and mehndi. Exempt bangles

s Exempt Books and periodicals & journals including maps charts & gloves Exempt Books and periodicals & journals i
pt Coarse grains excluding paddy, rice and wheat but including kutu, ramdana, signhara ( whether fresh , dried or boiled) kutu

Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi Exempt Charkha, Amber Charkha, Handlooms, (including p

resh fruits and freshvegetables including garlic and ginger, but not including red chilles

ndloom fabrics, Khadi cloth ,Gandhi Topi, Exempt Charkha, Amber Charkha, Handlooms and
s procedure and blood processing including c Exempt Human blood including blood component like platelates, red blo

Kumkum, Bindi, Alta & Sindur , mahawar, mehndi,leaves and its powder kajal, surma, hairpins, hairband,hair clip, (other than that of pre

fish, prawn & other acquatic products ( when not cured or frozen), eggs, livestock,animal hair and fish/prawn/shrimp seeds Exempt

tc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose in book form Exempt Non-judicial sta

encils and chalks, Takhti(used by student and school)

es Ta Exempt Seeds of grass, vegetables and flowers; seeds certified by the certification agency under
ly known as agarbatti, dhupkathi or dhupbatti, hawan samagri including lobhan and gugal.-exempt Loban, dhoop, handmade agarbatti, dee

bahari jharoo Exempt-Muddhas made of sarkanda, phool bahari jhadoo

kulu,Puffed rice, commonly known as Muri, chira ,murki etc, Poha, Murmura and lai Sattu-4% Exempt- pu

bullion and specie-1% Gold and silver ornaments - 1% Nobel metals such
nes synthetic gems and stones (including kharad), pearls ( whether real or cultured), agate and diomond .-1% precious and semi pr

PBX) & Elect. Private Automatic Branch Exch.(EPABX) and spare parts components and accessories thereof 4% All equipments for com
ght, patent, rep license, etc.-4% All intangible goods like copyright,patent,rep license, etc.-4% All intangible goods e.g.copyright,patent,rep

sewing thread & waste 4% All types of yarn including polyester fibre yarn and staple fibre yarn other than cotton & silk yarn in hank & se

nsils made of precious metals

 Bearing (its component) -4% Bearing -4% bearing exept auto parts 4%
over upto Rs. 25/- per item) and Other textile made ups. 4% Bed sheet Pillow cover & Other made ups. 4%

iron & steel, aluminium, plastic or other materials (except precious materials) and crow bar. Buckets made of iron and steel, aluminium, pl

phosphate, sod Chemical elements doped for use in electronic in the form of disc, wafers or similar forms; chemical compounds doped for
ani) including vaccines, syringes and dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade-4%

All other dy Dyes-4% Dyes & dyestuffs excluding paints, enamels, cement based water colours, dry distempers, oil based distempers, oil ba

embroidery needles.-4% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bea

k, dry plant, dry root, commonly known as jari booti and dry flower.-4% Herb, bark, dry plant, dry root, commonly known as jari booti and d

and parts thereof -4% 12.5% exempt-Kerosene lamp/lantern ,petromax, glass chimney hurricane lantern & Kerosene lamp .-4%

parts thereof teleprinter and wireless equipment and parts thereof, cellural phone and accessories.-4% IT product-Word processing machin
DS 4% Kerosene

milk-4% Skimmed milk powder, ultra high temp,milk cottage cheese- 4%

de of rubber and strips thereof -4% Moulded Plastic footwears whether of single mould or more than one mould and hawaii chappals

ture fitting, furnitre hinges, furniture catchers, nails, Hardware including nuts, bolts, screws, nails, and fastners but excluding iron or steel w
e and Hessian based paper; high density polythene fabric based paper a 4% 4% 4% 4% 4% 4%

newsprint -4% Paper and newsprint, paper board and waste paper -4%
han triglycerides) bees wax, other insect waxes and supermaceti, whether or not refined or coloured. -4% Normal Paraffin wax 4% Norma

in sealed containers or not,and wet dates)-4% Processed or preserved vegetable and fruits including fruit jams, jelly, pickle, fruit squash, pa

ns,coaches and parts thereof Rail coaches, engines & wagons

f latex; Ra Rubber,raw rubber etc. in IT.Products Rubber, raw rubber, latex, dry ribbed Reclaimed rubber in primary forms or in plates, sh

tta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch-4% Spices of all varieties and forms including c
her schedule 4% Writing instruments, geometry boxes, colour boxes, crayons , pencil and pencil sharpeners Writing instruments geometry
nded namkeens ( including dried potato chips). Sweetmeat, raveri,gajak,and sugar products,namely kulia, batasa,khilona,ilaichidana,etc, an
ricultural implements manually operated or animal driven or tractor or power driven spare parts and accessories thereof Exempt
ories and components thereof 4% Agricultural implements not operated manually or not driven by animal 4% Agricultural implements

ttle feed, including grass, hay , straw husk of pulses,deoiled cake (oil cake),wheat bran and supplement,concentrates and additives of such
d mehndi. Exempt bangles made of any materials except precious metals / stones, steel kara

ooks and periodicals & journals including maps charts & gloves Exempt Books,journals, periodicals & journals incl,maps,chart a
her fresh , dried or boiled) kutu flour and singhara flour Exempt Coarse grains, that is to say-jowar, bajra ,maize& flour ther

harkha, Handlooms, (including pitlooms , frame looms, light shuttel looms, and paddle looms), implements used in the production of khad

Amber Charkha, Handlooms and their parts and accessories, Handloom fabrics and Gandhi Topi, All khadi garments/ goods and made ups.-
omponent like platelates, red blood corpusles (RBC), plasma, anti hemophilic factors, albumin and gamma globulin,

hair clip, (other than that of presious matels) , rubber band , seftey pin ,chutila, Rakhi and Sacred thread, comm Exempt bangels of al

awn/shrimp seeds Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock and animal h

rm Exempt Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note whe

by the certification agency under the Seeds Act, 1966 (54 of 1966), when sold in sealed bags or containers. Exempt- Seeds of all kinds othe
dhoop, handmade agarbatti, deepak, puja ki ghanti, puja ka chopda, shankh, roli and moli.-exempt exempt-Incense sticks commonly know

attu-4% Exempt- puffed rice,commonly known as murhi;flattened or beatenrice (poha),commonly known as shura;parched ric

Nobel metals such as platinum,iridium, Jewelery,ornaments and articles made of Gold,silver,platinum and other precious me
mond .-1% precious and semi precious stones-1% precious metals, precious stone-1%

f 4% All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX)-4% Al
goods e.g.copyright,patent,rep license, duty entitlement passbook -4%

n cotton & silk yarn in hank & sewing thread 4% All types of yarn including sewing thread and waste of all types of yarn 4%
of iron and steel, aluminium, plastic or other material(except precious material)-4% All utensils (including pressure cookers/ pans), bucket

chemical compounds doped for use in electronics.-4% Chemical elements doped for use in electronic in the form of disk, wafers or similar
quid paraffin of IP grade-4%

pers, oil based distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose

ota, sitara, nagsi, kora, glass, bead, badia 4% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara

mmonly known as jari booti and dry flower and aromatic plant and grasses including herbs or organic solvent oil..-4% Herb, bark, dry plant, d

& Kerosene lamp .-4%

roduct-Word processing machines and electronic type writers .& Parts and accessories 4%
 Kerosene oil sold through P D S 4%

one mould and hawaii chappals and straps thereof except those covered by schedule-B -4%

ners but excluding iron or steel wire -4% Nuts bolts, screws and fasteners.-4%
Normal Paraffin wax 4% Normal Paraffin wax 4%

ams, jelly, pickle, fruit squash, paste, fruit drink and [fruit juice,thandai,and sharzbat](whether in sealed containers or otherwise)

in primary forms or in plates, sheets or strip

ll varieties and forms including cumin seed, aniseed, turmeric, dry chillies and hing(Asafoetida)-4% Spices of all varieties and forms includin
rs Writing instruments geometryboxes, colour boxes, crayans, pencil sharpeners 4% Writing instruments geometryboxes, colour boxes
atasa,khilona,ilaichidana,etc, and namkeen when unpacked Mithai and namkeen except those covered by entry 59 of schedule B and Khoy
sories thereof Exempt Agricultural implements manually operated or animal driven or tractor driven and cart driven by an
al 4% Agricultural implements other than mantioned in schedule -1, - 4% Agricultural implements not operated manually or not driven b

ncentrates and additives of such feed. Exempt-Aquatic feed, poultry feed & cattle feed, including feed supplements , concentrates & additi

cals & journals incl,maps,chart and globe

y-jowar, bajra ,maize& flour therof

s used in the production of khadi/ khaddar and parts therof, handloom fabrics, khadi cloth,Gandhi topi,garments and m Exempt Charkh

arments/ goods and made ups.-0% Exempt-Handloom fabrics of all kinds,whether plain,printed,dyed or embroidered,including dhotis,sare

comm Exempt bangels of all kind except those made of precious metals, kumkum, bindi, alta, and sindoor, rakhi Exempt -Kumkum, Bin

, eggs and livestock and animal hair Exempt Meat, fish, prawn & other acquatic products when not cured or frozen or processed o

c. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. But does not include Ist day cover

Exempt- Seeds of all kinds other than oil seeds Exempt Truthfully labelled seeds or Seeds certified by the certific
 t-Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana Incense stic

monly known as shura;parched rice,commonly known as khoi;murmura;lai;mukundana;lakhtho;tilkut;anarsa;litti and chokha. Exempt

platinum and other precious metals and alloys with or without precious or semi-precious stones including diamonds (work of gold and silve

matic Branch Exch.(EPABX)-4% All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch

types of yarn 4%
pressure cookers/ pans), buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and

he form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-4% Chemical elements Doped in the form of dis
nts, lacquers including cellulose lacquers, varnishes, all types Dyes, Acid dyes, Basic dyes -4% Dyes, Acid dyes, Basic dyes -4%

ma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia 4% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabak

nt oil..-4% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4%

IT prod-Word processing machines,Electronic typewriters,Electronic calculator,comp

Kerosene oil sold through P D S 4
ntainers or otherwise) (i) Raw poato chips,sewain and finger (ma Processed or preserved vegetable & fruits etc. including fruit ja

of all varieties and forms including Ajwain,Amchur,Dalchini,Dhania,Dry chilli,Garam Masala,Haldi,Ilaichi,Jaipatri,Jaiphal,Jeera,Kalaunji,Kali m

ts geometryboxes, colour boxes, crayans, pencil sharpeners and scientific, mathematical, survey, mechenical drawing and biology instrum
entry 59 of schedule B and Khoya
tor driven and cart driven by animal Exempt Agricultural implements and irrigation equipments used for agricultural purpo
perated manually or not driven by animal or not driven by tractor 4% (A)Exempt-Tractor drawn agricultural implements and power imple

plements , concentrates & additives, grass,hay,straw, de-oiled cake including soya meal and cotton seed oil cake. Exempt Aquatic fee

ments and m Exempt Charkha, Amber Charkha, Handlooms, and their parts and accessories Handloom fabrics and Gandhi Topi all khad

mbroidered,including dhotis,sarees,bed-sheets,bed-covers,chhaddars,table cloth,pillow covers,handkerchieves,scarfs,napkins,dusters,lois,li

oor, rakhi Exempt -Kumkum, Bindi, Alta & Sindur,

ot cured or frozen or processed or tined and eggs, poultry and livestock. Exempt Meat, fish, prawn & other acquatic products whe

ut does not include Ist day cover,folder Exempt Cartridge paper, non-judicial and judicial stamps of all types us

or Seeds certified by the certification agency under the seed act 1966 (54 of 1966) when sold in sealed bags or containers
 mbrani and lobhana Incense sticks commonly known as agarbati, dhup kathi or dhup bati.-4%

a;litti and chokha. Exempt Murmuralu, pelalu, atukuu,Puffed rice,muri, Poha, murmura and Lai [ Murmuraku,pelalu,atukulu,p

diamonds (work of gold and silver- 1% Gold, silver, platinum and other precious metals-1% Articles of gold, si

& Elect. Private Automatic Branch Exch.(EPABX) and components and parts thereof 4% All equipments for communications such as, p
erials except precious metals and enamalled utensils.-4% 12.5%

ements Doped in the form of disch wafers or similar forms chemical compounds doped-4% Chemical elements doped for use in electronic i
yes, Basic dyes -4%

say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, glzai, embroider machine and embroider needle 4% Emb

riters,Electronic calculator,computers,telephones,celluar hand set, teleprinter and wireless equipment and parts thereof, -4% IT prod-as sp
4% Kerosene oil s
ble & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise)[Sha

patri,Jaiphal,Jeera,Kalaunji,Kali mirch,Kesar,Loung,Methi,Patharphool,Saunf,Shahjeera,Sonth,Suwa, Tejpan ,Heeng (asafoetida) Spices (Wh

cal drawing and biology instruments and apparatus 4% Writing instruments except those covered by Schedule-B
ments used for agricultural purposes
ral implements and power implements, (B) Agricultral tractors ,harvestors and attachments and parts thereof including tyrres,tubes and

cake. Exempt Aquatic feed, poultry feed & cattle feed, including grass, hay & straw,gwar, churi, gwar corma, supplement & husk of

fabrics and Gandhi Topi all khadi garments / goods and made ups Exempt Charkha, Amber Charkha, Handlooms, Exempt-Charkha, A

ves,scarfs,napkins,dusters,lois,lihafs,jholas,hemmed and fringed towels,orhanis and

n & other acquatic products when not cured or frozen, eggs and livestock including live poultry birds.

nd judicial stamps of all types used for payment of stamp duty or court fees sold by Government Treasuries, postal items like envelope, pos

gs or containers
 [ Murmuraku,pelalu,atukulu,puffe rice,muri,murki (other than the goods specified in Schedule I)-4% Exempt

1% Articles of gold, silver, platinum and other precious metals including jewellery made of gold, silver, platinum and othe rprecio

s for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) teleprinters wirless equipmen
ents doped for use in electronic in the form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-4% Castic so
and embroider needle 4% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass,

parts thereof, -4% IT prod-as specified in part-A in this schedule-4% IT prod-Word processing machines,Electronic typewriters,Electronic c
Kerosene oil sold through P D S
led containers or otherwise)[Sharbat and thandai] Processed or preserved vegetable & fruits including fruit jams, jelly, pickle, it squash,ju

n ,Heeng (asafoetida) Spices (When sold in unmixed form whether loose or in packages) including cumin seed,aniseed,turmeric,dry chilies,
ereof including tyrres,tubes and flaps of agricultural tractors-4%

ar corma, supplement & husk of cereals pulses, concentrates & additives, & de-oiled cake. Exempt Aquatic feed, poultry feed & catt

Handlooms, Exempt-Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi

, postal items like envelope, post card etc. sold by Governme Exempt Non-judicial stamp paper sold by Go
mpt Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched

silver, platinum and othe rprecious metals - 1% Gold, silver, other precious metals,precious stones -

X) teleprinters wirless equipments and parts thereof 4% All equipments for communications such as, private branch exchange(PBX) &
r use in electronics.-4% Castic soda, Castic potash, soda ash-4% Chemical elements doped for use in electronic in the form of disk, wafers o
ki, gota, sitara, nagsi, kora, glass, bead, badia 4%

ectronic typewriters,Electronic calculator, computers, telephones and parts thereof, teleprinter and wireless equipment and parts thereof-4
uit jams, jelly, pickle, it squash,juice, drink, paste and powder,made of fruit/ vegetables, whether in sealed containers or otherwiseand wet

eed,aniseed,turmeric,dry chilies,dhania,methi, ajwain,suwa,amchoor, asalia,Kathodi and hing (Asafoetida)-4% Spices of all varieties and for
Aquatic feed, poultry feed & cattle feed, and cattel fodder including green fodder chuni bhusi, chhilka , choker, javi, gower, de-oiled rice pol

-judicial stamp paper sold by Govt. Treasuries, postal items like envelope,postcard etc. sold by Govt. rupee note & cheques.-0% Exempt
monly known as chira, parched rice, commonly known as khoi,.kheel, murmura, poha, parched gram Exempt Ch

recious stones - 1% Articles including jewellery made of gold, silver other precious metals

private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc 4%
onic in the form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-4%
ss equipment and parts thereof-4% IT prod-Word processing machines,Electronic typewriters,Electronic calculator,telephones, cellphone, te
containers or otherwiseand wet dates

4% Spices of all varieties and forms including cumin seed, aniseed, turmeric & dry chillies.& dry fruits-4% Spices of all varieties and forms in
ker, javi, gower, de-oiled rice polish, de-oiled, rice bran, de-oiled, rice husk, de-oiled paddy husk or outer covering of pad Exempt Anim

note & cheques.-0% Exempt non-judicial stamps paper sold by Government Treasuries, postal items lik
 Exempt Chiwra laya(murmura) , lava kheel, poha, sattu and parched , fried and roasted gram Exempt Rev

gold, silver other precious metals, precious stone- 1%

culator,telephones, cellphone, teleprinter and wireless equipment and parts thereof, DVD and CD-4%
pices of all varieties and forms including cumin seed, aniseed, aniseed, turmeric, tamarind and red chillies
overing of pad Exempt Animal feed that is to say Aquatic feed, poultry feed & cattle feed, including supplement concentrates & additiv

ment Treasuries, postal items like envelopes, post card etc. sold by Government, rupee note when sold to the Reserve Bank of India and ch
ed gram Exempt Reveri, gajak murmura and phulian
pplement concentrates & additives to these feeds, husk of pulses, and de-oiled cake.( including de-oiled rice bran)

the Reserve Bank of India and cheques, Exempt Judicial and Non-judicial stamp , Entertainment duty stamps, P
ce bran)

p , Entertainment duty stamps, Passenger and goods tax stamp, standard watermarked petition paper, philatelic stamp, Postal stationery an
atelic stamp, Postal stationery and refund adjustment order
 U.P.VAT-0% List
Sl. UP VAT Uptt Commodity E.C. List Delhi Bihar Madhya Rajasthan Uttaranchal
No. Rate Pradesh
1 Agricultural implements 0%
including sprayers & drip
irrigation equipments - manually
operated or animal driven or
tractor or power driven; spare
parts and accessories thereof .
(A) Agricultural implements - Agricultural implements Exempt Exempt- Exempt- Exempt Exempt
manually operated or animal driven - manually operated or manually Agricultural Agricultural Agricultural Agricultural
hand hoe or khurpa, sickle, spade, animal driven operated or implements implements implements implements
baguri, hand-wheel hoe, Budding / animal driven manually manually manually manually
grafting knife, secateur, pruning Agricultural operated or operated or operated or operated or
shear or hook, hedge shear, implements animal driven animal driven animal driven animal driven
sprinkler, raker, sprayer, duster and their spare or tractor or or tractor
sprayer-cum-duste parts power driven driven and
components spare parts cart driven by
and and animal
accessories accessories
thereof
(B) Agricultural implements Tractor 0% Agricultural implements Agricultural Agricultural Agricultural Agricultural Agricultural
or power driven - plough, harrow, not operated manually implements implements implements implements implements
cultivator or tiller, seed drill, fertilizer or not driven by animal not operated not operated not operated other than not operated
drill or fertilizer-cum-seed drill, including sprayers & manually or manually or manually or mantioned in manually or
fertilizer broadcaster, planter, plank drip irrigation not driven by not driven by not driven by schedule -1, - not driven by
or float, leveller or scoop, bund equipments including animal their animal and animal 4% 4% animal or not
former, ridger, puddler, ditc their parts & spare parts spares part driven by
accessories- 4% component & accessories tractor 4%
accessories and
4% components
thereof 4%
2 Aids & implements used by 0% Aids & implements Exempt Exempt Exempt Exempt Exempt
handicapped person used by handicapped
person
3 Animal shoenails 0% Animal shoenails Animal shoe nails- Animal shoe nails-
4% 4%
4 Aquatic feed; poultry feed 0% Aquatic feed, poultry Exempt - Exempt-Aquatic Exempt-Aquatic Exempt Exempt
including balanced poultry feed; feed & cattle feed, Aquatic feed, feed, poultry feed feed, poultry feed Aquatic feed, Aquatic feed,
cattle feed including balanced including grass, hay & poultry feed & & cattle feed, & cattle feed, poultry feed & poultry feed &
cattle feed; and cattle fodder straw, supplement & cattle feed, including grass, including feed cattle feed, cattle feed,
including green fodder, chuni, husk of pulses, including hay , straw husk of supplements , including and cattel
bhusi, chhilka, choker, javi, concentrates & grass, hay & pulses,deoiled concentrates & grass, hay & fodder
gower, de-oiled rice polish, de- additives, wheat bran & straw, cake (oil additives, straw,gwar, including
oiled rice bran, de-oiled rice de-oiled cake. supplement & cake),wheat bran grass,hay,straw, churi, gwar green fodder
and de-oiled cake
husk, de- husk of pulses, corma, chuni bhusi,
supplement,conce including soya
concentrates supplement & chhilka ,
ntrates and meal and cotton
& additives, additives of such seed oil cake. husk of cereals choker, javi,
wheat bran & feed. pulses, gower, de-
de-oiled cake. concentrates oiled rice
& additives, & polish, de-
de-oiled cake. oiled, rice
bran, de-oiled,
rice husk, de-
oiled paddy
husk or outer
5 Bangles made of glass or lac. Glass All Bangles (except Exempt-All Exempt bangles Exempt All Exempt-All Exempt
Bangle those made from Bangles (except made of any kinds of types of bangles of all
s 0% precious metals) those made from kind of materials bangles bangles except kind except
other precious metals) except those excluding those made those made of
metal made of gold those made of from precious presious
bangle ,silver & ivory or metals,[lac and metals,
s 5% platinum precious its dana and kumkum, bindi,
metals products,chapa alta, and
di,pairja and sindoor and
glass mehndi.
chaptons]

6 Betal leaves 0% Betal leaves Exempt Exempt Exempt Exempt Exempt

7 Books and periodicals & journals 0% Books and periodicals & Exempt Exempt Exempt Exempt Exempt
including Braille books ,maps, journals including Braille Books and Books , Books and Books and Books and
chart & globe. books ,maps, chart & periodicals & periodicals & periodicals & periodicals & periodicals &
globe. journals journals journals journals journals
including excluding ,maps,charts,g including maps including maps
,maps, chart & those specified lobe,panchang charts & charts &
globe. elsewhere in es & almanacs gloves gloves
this schedule
or any other
schedule but
including
,braille books,
maps, charts &
globe.
8 Coarse grains other than paddy, 4% Coarse grains other than Exempt- Exempt-Coarse Exempt food Exempt Exempt
rice and wheat but including paddy, rice and wheat Coarse grains grain that is to grains and Coarse grains, Coarse grains
kutu, ramdana, signhara other than say all grains cereales namely maize, excluding
( whether fresh , dried or boiled) Paddy,rice, other than excluding jowar, bajra & paddy, rice
kutu flour and singhara flour wheat and paddy,rice and pulses flour therof and wheat but
pulses wheat including kutu,
ramdana,
signhara
( whether
fresh , dried or
boiled) kutu
flour and
singhara flour
0% Kuttoo atta Exempt Kuttu,
Singhara, Rajgira
including atta
thereof,
Sanwakhya and
Sabudana.-0%

9 Condoms and contraceptives 0% Condoms and Exempt Exempt Exempt- Exempt Exempt
contraceptives Condoms and
contraceptive
s including
contraceptive
pills

10 Cotton & silk yarn in hank 4% Cotton & silk yarn in Exempt Exempt Exempt Exempt Exempt
hank Cotton & silk
yarn in hank
and cone
11 Charkha, Amber Charkha, 0% (a) Charkha, Amber Exempt- Exempt- Exempt Exempt Exempt
Handlooms (including pitlooms, Charkha, Handlooms, Charkha, Charkha, Charkha, Charkha, Charkha,
frame looms, light shuttel looms, Handloom fabrics and Amber Amber Amber Amber Amber
and paddle looms); implements Gandhi Topi (b) Khadi Charkha, Charkha, Charkha, Charkha, Charkha,
used in the production of khadi / garments/ goods & Handlooms, Handlooms, Handlooms, Handlooms, Handlooms,
khaddar; handloom fabrics and made-ups to be notified Handloom Handloom (including and their parts
parts therof; Khadi garments & by states fabrics and fabrics and pitlooms , and
goods & made-ups to be notified Gandhi Topi Gandhi Topi frame looms, accessories
by States light shuttel Handloom
looms, and fabrics and
paddle looms), Gandhi Topi all
implements khadi
used in the garments /
production of goods and
khadi/ khaddar made ups
and parts
therof,
handloom
fabrics, khadi
cloth,Gandhi
topi,garments
and m

12 Curd, Lassi, butter milk, fresh Lassi Curd, Lussi, butter milk Exempt-Curd, Exempt-Curd, Exempt-Curd, Exempt-Curd, Exempt Fresh
milk, pasteurised milk and 4% & separated milk. Lussi, butter Lussi, butter Lussi, butter Lussi, butter milk &
separated milk. Butter milk & milk & milk & milk & pasteurised
8% separated milk. separated milk. separated milk. separated milk. milk,butter
Milk & milk,separated
milk,curd and
Curd
lassi
0%

13 Electrical energy 0% Electrical energy Exempt Exempt Exempt Exempt Exempt

14 Earthen pot and all other goods 5% Earthen pot Exempt- Exempt Exempt Exempt Exempt
of clay made by kumhars Earthen pot Earthen pot but Earthen pot Earthen pot Earthen pot
(potters) excluding ceramic pots not including made by and all other
and articles ceramic pot Idols kumhars goods of clay
toy and doll (potters) manufactured
made of by potterer
clay,Clay lamp
15 Fire wood except Casurina & 0% Fire wood except Exempt-Fire Exempt Exempt -Fire Exempt Fire Fire wood 4%
Eucalyptus timber. Casurina & Eucalyptus wood except wood except wood except
timber. Casurina & Casurina & Casurina &
Eucalyptus
Eucalyptus Eucalyptus
timber. Gober ke
timber. timber. kande

16 Fresh plants, saplings and fresh 0% Fresh plants, saplings Exempt Exempt Exempt Exempt-Fresh Exempt
flowers and fresh flowers plants, saplings
and fresh
flowers( includi
ng mahua
flower)

17 Fried & Roasted Gram-Exempt 0% Fried & Roasted Gram- 4% Fried gram and Parched / Fried gram-4%
4% roasted gram- roasted / fried
4% gram-4%

18 Fishnet, fishnet fabrics, fish 0% Exempt- Exempt- Exempt Exempt Exempt

seeds, prawn / shrimp seeds. Fishnet, fishnet Fishnet, fishnet Fishnet &
fabrics, seeds fabrics, seeds Fishnet
Fishnet, fishnet fabrics, fish fabrics .
of fish,prawn of fish,prawn
seeds, prawn / shrimp
seeds. and shrimp and shrimp
seeds

19 Fresh vegetables and fresh fruits 0% Fresh vegetables & Exempt-Fresh Exempt Exempt Exempt-Fresh Exempt fresh
including potato and onion fruits vegetable and Fresh Fresh vegetables & fruits and
,Garlic & ginger fruits vegetables vegetables fruits vegetables
including and fresh fruits including garlic
potato and including( pota and ginger, fresh
onion& fresh to, onion and fruit juice and
fruits sugarcane ) fruit shakes like
mango shake
 0% Garlic & ginger Exempt Exempt fresh Exempt fresh Exempt Garlic Exempt fresh
Garlic & ginger Garlic & ginger & ginger dried fruits and
excluding vegetable e.g. vegetables
dried ginger kair sangari but including garlic
excluding chilies, and ginger, fresh
when not sold in fruit juice and
sealed fruit shakes like
containers mango shake

20 Handloom cloth of all kinds, Handloom woven Exempt Khadi Exempt Khadi Exempt Exempt Exempt-
handloom duries, handloom gamcha-4% garments, ready made Charakha, Amber Charkha, Amber Handloom
shawl and lois whether plain, bags and garments and Charakha,
handlooms including
Charkha, fabrics of all
printed, died or emboidered.- made-ups khadi made- Handlooms and
pit looms, frame
their parts and kinds,whether
Exempt ups looms, light shuttle
accessories, plain,printed,dye
looms and paddle
looms, implements Handloom fabrics d or
used in the and Gandhi Topi, embroidered,incl
production of khadi / All khadi
khaddar and parts garments/ goods
uding
thereof, handloom and made ups.-0% dhotis,sarees,bed
fabrics, Khadi -sheets,bed-
cloth ,Gandhi Topi,
covers,chhaddar
s,table
cloth,pillow
covers,handkerc
hieves,scarfs,nap
kins,dusters,lois,
lihafs,jholas,hem
med and fringed
towels,orhanis
and
21 Human Blood & blood plasma 0% Human Blood & blood Exempt blood Exempt Human Exempt Human Exempt Human Exempt (i) Human
including blood blood and blood blood and human blood and blood blood, blood plasma,
plasma red cells and
component plasma-0% blood plasma-0% plasma
platelets. (ii)
Equipments and
consumables used in
blood banks for
blood collection,
apheresis procedure
and blood
processing including
c

22 Indigeneous handmade musical 12% Indigeneous handmade Exempt Exempt Exempt- Exempt Exempt-
instruments musical instruments Indigeneous Indigeneous Indigeneous
handmade handmade handmade
musical musical musical
(instruments,han instruments, instruments
d made ,soap, components &
(handmade parts thereof
paper and hand
made dant
manjan and hand
made utencils

23 Kumkum, Bindi, Alta & Sindur, 0% Kumkum, Bindi, Alta & Exempt- Exempt- Exempt Exempt Exempt
roli, mahawar, mehndi leaves Sindur, Rakhi Kumkum, Bindi, Kumkum, Bindi, Kumkum, Kumkum, bangels of all
and its powder, kajal, surma, Alta & Sindur, Alta & Sindur, Bindi, Alta & Bindi, Alta & kind except
hairpins, hairband, hair clip, Raki Sindur , kajal, Sindur , those made of
(other than that of precious mehndi, mahawar, precious metals,
metal), rubber band , safety pin , bichhia, mehndi,leaves kumkum, bindi,
chutila, bichhia and rakhi. mangalsutra, and its powder alta, and
rakhi and kajal, surma, sindoor, rakhi
ornaments of hairpins,
kathir, german hairband,hair
silver or clip, (other
aliminium than that of
presious
matels) ,
rubber band ,
seftey pin
,chutila, Rakhi
and Sacred
thread, comm
24 Meat, fish, prawn & other 0% Meat, fish, prawn & Exempt Meat, Exempt Meat, Exempt Meat, Exempt Meat, Exempt Meat,
acquatic products when not other acquatic products fish, prawn & fish, prawn & fish, prawn & fish, prawn & fish, prawn &
cured or frozen, eggs and when not cured or other acquatic other acquatic other acquatic other acquatic other acquatic
livestock. frozen, eggs and products when products when products ( when products when products when
livestock. not cured or not cured or not cured or not cured or not cured or
frozen, poultry frozen, and dry frozen), eggs, frozen, eggs and frozen or
eggs , livestock fish commanly livestock,animal livestock and processed or
and animal hair. known suktki hair and animal hair tined and eggs,
mach eggs and fish/prawn/shrim poultry and
livestock.and p seeds livestock.
animal hair

25 National Flag 0% National Flag Exempt Exempt Exempt Exempt Exempt

26 Organic manure 0% Organic manure Exempt Exempt Exemp- Exempt Exempt
Organic
manure
including
dun(Gobar)
and products of
dung and bio-
fertilizers

27 Pappad, aam papar, kachri, 0% Pappad Exempt pappad Exempt- Exempt- Exempt - Exempt
sewaiya, mungauri, bari except and bari Pappad,comm papad, hand Pappad, bari, Pappad, kachri,
soyabean bari. only known as mad and mongwari sewaiya,
papar unbranded bari mangwari, bari,
and soysbeen
bari (excluding
soysbeen bari
sold in airtight
packets)

28 Prasdam bhog or mahabhog, 10% Prasdam bhog or Prasadam by Prasad,Bhog Exempt Exempt
panchamrit, misri, batasa , mahabhog by religious religious or Mahabhog Prasdam by Prasadam sold by
vibhuti sold by religious institutions religious religious
institutions-4% by religious institutions
institutions, [Religious institutions-4% institutions
pictures nor for ,panchamrita
use as calenders- m, namkatti
Exempt] and vibhuti
29 Non-judicial stamp paper sold by 0% Non-judicial stamp Exempt Non- Exempt Non- Exempt Cartridge Exempt Non- Exempt non-
Govt. Treasuries, postal items paper sold by Govt. judicial stamp judicial stamp paper, non-judicial judicial stamp judicial stamps
paper sold by and judicial paper sold by paper sold by
like envelope, postcard etc. sold Treasuries, postal items paper sold by
Government stamps of all types Govt. Treasuries, Government
by Govt., rupee note when sold like envelope, postcard Govt. used for payment postal items like
Treasuries; postal Treasuries, postal
to the Reserve Bank of India & etc. sold by Govt., rupee items like Treasuries, of stamp duty or envelope,postcard items like
Cheque loose or in the book note when sold to the envelope, post postal items court fees sold by etc. sold by Govt. envelopes, post
form. Reserve Bank of India & card etc. sold by like envelope, Government rupee note & card etc. sold by
Cheque loose or in the Government; postcard etc. Treasuries, postal cheques.-0% Government,
rupee note, when items like rupee note when
book form. sold by Govt.,
sold to the envelope, post sold to the
Reserve Bank of
rupee note card etc. sold by Reserve Bank of
India and when sold to Governme India and
cheques, loose in the Reserve cheques,
book form Bank of India
& Cheque
loose or in the
book form. But
does not
include Ist day
cover,folder

30 Raw wool including animal hair. Raw Raw wool including Exempt Raw Exempt Raw Exempt Raw Exempt Raw Exempt Raw
wool animal hair. wool wool wool wool and waste wool
5% thereof
Animal
hair
0%
31 Semen including frozen semen 0% Semen including frozen Exempt Exempt Exempt Exempt Exempt-
semen Semen
including
frozen semen
of animals

32 Slate and slate pencils; takthi; 0% Slate and slate pencils Exempt Slate Exempt [Exempt - Slate, Exempt Slate Exempt -
Chalk stick and chalk powder. and slate pencils- slate pencils and and slate pencils- Slate,slate
0% ; Takhti, Chalk chalk sticks], 0% ; Chalk stick, pencil,takhti and
stick-4% Takhti-4% Takhti and wooden scale and
unbranded school duster.
bags upto Rs.
200/--0%
33 Silk worm laying, cocoon & raw 0% Silk worm laying, cocoon Exempt Exempt Exempt Exempt-Silk Exempt-Silk
silk. & raw silk. Cocoons of all worm laying, worm laying,
types including cocoon & raw cocoon & raw
silk worm laying silk. silk.
and raw silk

34 All seeds other than oilseeds Certifi All seeds other than Exempt All seeds Exempt Seeds of Exempt All seeds, Exempt Seeds of Exempt-
oilseeds other than oil all varieties other certified or grass, vegetables Seeds of all
ed seeds- than those truthfully treated, and flowers; seeds
seeds specified other than methi, certified by the kinds other
0% elsewhere in this dhania and the certification than oil seeds
Non- schedule or in any seeds which are agency under the
other schedule covered by the Seeds Act, 1966
Certifi term oil seeds as (54 of 1966), when
ed 4% specified in clause sold in sealed
(vi) of the Section bags or
14 of the Central containers.
Sales Ta

35 Tender green coconut 0% Tender green coconut Exempt Exempt Tender Exempt Exempt Tender coconut in shell
green coconut green coconut and and seprated
commonly known watery coconut kernel of coconut,
as daab. and tender green
coconut-4%

36 Bread (branded or 0% Bread (branded or Exempt Bread Exempt bread Exempt Exempt bread Exempt Bread of
otherwise).excluding pizza bread otherwise). ( branded and except pizza bread ( branded or all types other
unbranded) containing any otherwise ) than pizza bread,
type or fruit or excluding pizza and buns and
vegetable bread rusks

37 Salt (branded or otherwise); Kala 0% Salt ( branded or Exempt Common Exempt Salt Exempt Salt Exempt Exempt
namak; sendha namak. otherwise). Salt (Processed or
unprocessed).
38 Water other than aerated, 0% Water other than Exempt Water Exempt Water, Exempt Water, Exempt Water Exempt Water,
mineral, distilled, medicinal, aerated, mineral, other than other than other than other than other than
(i)aerated, mineral, (i) aerated, (i) aerated, aerated, mineral, (i) aerated,
ionic, battery, de-mineralised distilled, medicinal,
distilled, medicinal, mineral, distilled, mineral, distilled, distilled,medicinal, mineral, distilled,
and water sold in sealed ionic, battery, de- ionic, battery, medicinal, ionic, medicinal, ionic, ionic, battery, de- medicinal, ionic,
container. mineralised and water demineralized battery, de- battery, de- mineralized water battery, de-
sold in sealed container. water, and i) water mineralised water, mineralised water, and water sold in mineralised water,
sold in sealed and and container.- and
container. (ii) water sold in (ii) water sold in (ii) water sold in
sealed container sealed container sealed container

39 Items covered by PDS (except 0% Items covered by PDS Exempt Sale of Food grains and
Kerosene). (except Kerosene). goods,other than other goods
Kerosene oil,by excluding
Public Distribution Kerosene oil sold
System(PDS) through Public
Shops-Exempt Distribution
System-0%

40 Sacred thread, commonly known 0% Sacred thread, 4% Sacred Exempt Exempt Exempt Rakhi and Exempt Sacred
as yagnapobit commonly known as thread Ygyopavit or janeu Sacred thread, thread, commonly
commonly known known as
yagnapobit
as yagyopavit, yagnapobit and
harmala (mala rudrakash,
made of cotton / rudraksha mala
silk / zari yarn), and tulsi kanth
mod, turra, kalangi mala
and mangalsutra.
41 Incense sticks commonly known . 0% Incense sticks Incense sticks Agarbatti.-4% Handicrafts and Loban, dhoop, exempt-Incense
as agarbati, dhupkathi or commonly known as commonly known [Incense sticks incense sticks handmade sticks commonly
as agarbati, dhup commonly known commonly known agarbatti, deepak, known as
dhupbatti, hawan samagri agarbati, dhupkathi or
kathi or dhup bati.- as agarbatti,dhoo as agarbatti, puja ki ghanti, puja aggarbatti dhoop
including dhoop agarbatti , dhupbati.-4% 0%, Hawan katho,dhoopbarti dhupkathi or ka chopda, kathi or dhoop
sambrani or lohbana.-Exempt samagri-Exempt and hawan dhupbatti, hawan shankh, roli and batti and Havan
samagri including samagri including moli.-exempt Samagri including
sombrani and lobhan and gugal.- sambrani and
lohbana-]Exempt exempt lobhana

Hawan Samagri Hawan

including dhoop Samagri
agarbatti sambrani or including
lobhana agarbatti
sambrani -4%

GOODS OF LOCAL IMPORTANCE- EXEMPTED

S.n UP VAT UPTT Commodity E.C. List Delhi Bihar Madhya Rajasthan Uttaranchal
o. Rates Pradesh
1 Chikon Products and banarasi 0% Chikon Products Chikon Chikon
silk sarees products-4% Products-4%
2 Leaf plates and cups excluding 10% Leaf plates and cups- Leaf plates and Leaf plates and Leaf plates and Exempt- Leaf Exempt- Leaf
-pressed or stitched pressed or stitched cups-0% ;Leaf cups-4% cups-pressed or plates and cups plates and cups
plates and cups- stitched-0% -pressed or -pressed or
pressed or stitched stitched
stitched-4%

3 Kites 10% Kites Kite.-4% Kite-Exempt Kite-Exempted Kites,manja

and churkhi-
0%
4 Kirpan , Religious pictures not 0% Kirpan Kirpan-4% Kirpan-4% Exempt -Kirpan Exempt Kripan
for use as calendar ,Religious used by sikhs and
pictures not for gorkhali khukhri
use as
calender-4%
 0% Religious pictures not for Exempt Exempt Religious Exempt Religious
use as calendar pictures not for pictures not for
use as calendar use as calendar or
(religious picture publicity meterial
tiles,panchang) and idols made of
and dols of deities clay and hand
made of stone or made religious
marble idols of stone

5 Muddhas made of sarkanda, Seenk Muddhas made of Exempt-Muddhas Exempt-Muddhas Exempt Muddhas Exempt Broom
phool bahari jhadoo and made of made of sarkanda, made of sarkanda, sticks muddhas
broom sarkanda, phool bahari sarkanda,phool phool bahari ban, moonj,phool made of sarkanda,
unbranded broom stick -0% jhadoo
bahari / jhadoo jhadoo buhari jhadoo and phool, bahari
other Unbranded jharoo
broom broomsticks
s-10%

10% Unbranded broomsticks

6 Puffed rice, commonly known as 0% Puffed rice, commonly Exempt Exempt- puffed Exempt Exempt Exempt Chiwra
Poha, Murmura and lai, Muri, known as Muri, flattened Murmuralu, rice,commonly Murmuralu, Puffed rice, laya(murmura) ,
flattened or beaten rice, or beaten rice, pelalu, known as pelalu, commonly lava kheel,
commonly known as Chira, commonly known as atukulu,Puffed murhi;flattened atukuu,Puffed known as Muri, poha, sattu and
parched rice, commonly known Chira, parched rice, rice, or beatenrice rice,muri, Poha, flattened or parched , fried
as khoi parched paddy or rice commonly known as commonly (poha),commonl murmura and Lai beaten rice, and roasted
coated with sugar or gur, khoi parched paddy or known as Muri, [ Murmuraku,pel gram
y known as alu,atukulu,puffe commonly
commonly known as Murki and rice coated with sugar chira ,murki shura;parched rice,muri,murki known as
Sattu or gur, commonly known etc, Poha, rice,commonly (other than the chira, parched
as Murki Murmura and rice,
known as goods specified
lai Sattu-4% commonly
khoi;murmura;la in Schedule I)-
known as
i;mukundana;lak 4%
khoi,.kheel,
htho;tilkut;anars murmura,
a;litti and poha, parched
chokha. gram
7 Handicrafts including wooden 0% Handicrafts Handicrafts-4% Exempt Exempt
handicraft but excluding wooden Handicrafts Handicrafts
furniture. ,household including blue
articles made pottery and
puppets
of brass and
bell metel
8 Handmade glass phials of
capacity not more than 25 ml.
manufactured by himself.
9 Handloom durries; handwoven
tat-patti, gudri
10 Wooden toys
1% List
S.n UP VAT UPTT Commodity E.C. List Delhi Bihar Madhya Rajasthan Uttaranchal
o Rates Pradesh
1 Gold ,silver and other precious 1% Gold and silver & Articles of Gold, Gold, silver and Articles of gold Jewelery,ornament Gold, silver,
metals,articles of gold,silver and platinum ornaments Silver and other precious and silver , s and articles platinum and other
Precious Metals metals-1%, including coins, made of precious metals-
precious metals including
including Jewellery Articles of gold, bullion and specie- Gold,silver,platinu 1%
jewellery made of gold,silver made from gold, silver and precious 1% Gold and silver m and other Articles of gold,
and precious metals. silver and precious metals including ornaments - 1% precious metals silver, platinum
metals-1% jewellery made of Nobel metals such and alloys with or and other precious
gold, silver and as without precious or metals including
precious metals- platinum,iridium, semi-precious jewellery made of
1% stones including gold, silver,
diamonds (work of platinum and othe
gold and silver- rprecious metals -
1%
1%

2 Precious and semi precious stones such 1% Precious stones Precious Precious stones- Precious and semi Precious and semi precious and
as diamonds, emeralds, rubies, pearls including Agate stones, semi 1% precious stones precious gems semi precious
and sapphires whether they are sold such as diamonds, and stones
loose or as forming part of any article in precious stones- emeralds, rubies, synthetic gems stones-1%
which they are set 1% pearls and and stones
sapphires whether (including kharad),
they are sold loose pearls ( whether
or as forming part real or cultured),
of any article in agate and
which they are set- diomond .-1%
1%
 3 Bullions and species 1% Bullions Bullion-1% Bullion-1% Bullion-1%
4 Paddy, rice, [All types opf
wheat , pulses whether
whole,split or
pulses,Flour,Atta broken form
,Maida,Suji and including thereof]-
Besan -1% 1% * This shall
remain in force
upto 31-3-2006
unless withdrawn
earlier

4%
Sl. No. Sl. UP VAT Uptt Commodity E.C. List Delhi Bihar Madhya Rajasthan Uttaranchal
No. Rate Pradesh
1 1 Acids 4% Acids 4% 4% 4% 4% 4%
3 2 All equipments for 4% All equipments for All equipments All equipments All equipments All equipments All equipments
communications such as, private communications such for for for for for
branch exchange(PBX) & Elect. as, private branch communicatio communicatio communicatio communicatio communicatio
Private Automatic Branch Exch. exchange(PBX) & Elect. ns such as, ns such as, ns such as, ns such as, ns such as,
(EPABX) teleprinters wirless Private Automatic private branch private branch private branch private branch private branch
equipments and parts thereof Branch Exch.(EPABX) etc exchange(PBX exchange(PBX exchange(PBX exchange(PBX exchange(PBX
) & Elect. ) & Elect. ) & Elect. ) & Elect. ) & Elect.
Private Private Private Private Private
Automatic Automatic Automatic Automatic Automatic
Branch Exch. Branch Exch. Branch Exch. Branch Exch. Branch Exch.
(EPABX) etc (EPABX) and (EPABX)-4% (EPABX) and (EPABX)
spare parts components teleprinters
components and parts wirless
and thereof 4% equipments
accessories and parts
thereof 4% thereof 4%
4 3 All intangible goods like 5% All intangible goods like All intangible (a) Exempt- Duty All intangible All intangible All intangible
copyright, patent, rep. license copyright, patent, rep. goodslike intitlement goods like goods like goods like
copyright,patent,re passbook DEPB copyright, patent, copyright, patent, copyright,patent,re
etc. license etc.
p license,goodwill (b) All intangible rep license, etc.- rep license, etc.- p license, etc.-4%
etc.-4% goodslike 4% 4%
copyright,patent &
replenishment(Re
p) license, other
than those
specified
elsewhere in this
schedule or any
other schedule.-
4%

5 4 All metal Castings Iron & All metal Castings Castings including Cast iron castings All metal Castings All metal castings All metal castings
all metals castings other then those 4% and manholw -4%
steel -4% specified covers made of
castin elsewhere in this cast iron casting-
g 4% schedule or in any 4%
Other other schedule-4%
castin
g 8%

6 5 All other goods of local 10% All other goods of local

importance not notified by importance not notified
states as tax free goods by states astax free
7 6 All types of yarn other than 4% goods
All types of yarn other All types of All types of All types of All types of All types of
cotton & silk yarn in hank & than cotton & silk yarn yarn other yarn including yarn (other yarn other yarn including
sewing thread ,cotton waste in hank & sewing thread than cotton & jute yarn and than cotton & than cotton & polyester fibre
yarn & waste silk yarn in jute twin and silk yarn in silk yarn in yarn and
hank & sewing swing thread hank) & yarn hank & sewing staple fibre
thread 4% but excluding waste & thread & yarn other
cotton & silk sewing thread waste 4% than cotton &
yarn in hank 4% silk yarn in
4% hank & sewing
thread 4%
8 7 All utensils including pressure Indian All utensils including All utensils and 4% All kinds of All utensils 4% All utensils
cookers/pans except utensils pressure cookers/pans cutlery items utensils and including (including
5% (including enamelled utensils pressure
made of precious metals mport except utensils made of pressure
pressure including pressure cookers/pans)
ed precious metals cookers/pans) cookers and pans, cookers/(pans buckets and
except those but excluding and cutlery containers made
20%
made of precious utensils made of but excluding) of aluminium, iron
metals-4% precious metals- utensils made and steel, plastic
4% of precious and other
materials except
metals-4%
precious metals
and enamalled
utensils

9 8 Aluminium conductor steel 2.50% Aluminium conductor 12.5% Aluminium Aluminium 12.5% Aluminium
reinforced (ASCSR) steel reinforced (ASCSR) conductor steel conductor steel conductor steel
reinforced, All reinforced reinforced
aluminium (ACSR), AA/ AAA (ACSR)-4%
conductor (AAC), conductors-4%
and all aluminium
alloy conductors
(AAAC)-4%

10 9 Arecanut powder and betel nut 10% Arecanut powder and Arecanut powder Arecanut Arecanut Arecanut Arecanut
betel nut and betel nut-4% powder and powder and powder and powder and
betel nut-4% betel nut(other betel nut-4% betel nut-4%
than
sweetened
and/ or scented
betel nut)-4%

10 Audio & Video Cassettes

11 11 Articles made of rolled gold and 0% Articles made of rolled Articles made articles and articles made of Imitation jewellyer-
imitation gold; ornaments of kathir, gold and imitation gold of rolled gold ornaments made rolled gold and 4%
german silver and aluminium. of rolled gold and imitation jwellery
and imitation
imitation gold, 4%
gold and all imitation jewellery.
type of 4%
imitation
jwellery 4%
12 12 Bagasse 10% Bagassee Sirali, Bageshi, 4% 4% Sirali, Bageshi, 4%
barroo, dat barroo, dat
leaves baskets leaves baskets
made of handmade
bamboo-4% sooma and
germa, made
only a bamboo-
4%

13 13 Bamboo Indian Bamboo Bamboo-4% Bamboo including Bamboo-4% Bamboo-4% Bamboo-4%

spilit bamboo and
8% cut bamboo-4%
Import
ed
10%
14 14 Basic chromium sulphate, 4% Basic chromium Basic Basic chromium Basic chromium 4% Basic chromium
sodium bi chromate, bleach sulphate, sodium bi chromium sulphate, sodium sulphate-4% sulphate, sodium
bi-chromate;and bi-chromate; -4%
liquid chromate, bleach liquid sulphate,
bleach liquid-4%
sodium
sulphate,
magnesium
sulphate,
ferrous
sulphate.

15 15 Bearing including plumnes 8% Bearings bearing bearing Bearing -4% Bearing (its Bearing -4%
blocks, housing for bearing including including component)
locate rings and covers plumnes plumnes -4%
adopter with drawl sleevs blocks, blocks,
locknuts , lock washers housing for housing for
clamps and rolling elements bearing bearing
locate rings locate rings
and covers and covers
adopter with adopter with
drawl sleevs drawl sleevs
locknuts , locknuts ,
lock washers lock washers
clamps and clamps and
rolling rolling
elements 4% elements 4%
16 16 Bed sheet, pillow cover & other textile Bed Bed sheet, pillow cover Bed sheet, pillow Readymade Bed sheet , Bed sheet
made ups excluding those made on sheet & other textile made cover and other garments,
made-ups covered
Pillow cover Pillow cover
handloom. 0% ups. made up of excluding & Other
by HSN entry nos.
Pillow 63.01, 63.02, fabric including pillow cover made ups.
cover 63.03, 63.04, towel (sale upto Rs. 25/- 4%
63.05 and 63.06.- price of which
& 4% per item) and
Other exceeds rs. Other textile
made One hundred), made ups.
ups. (blanket, 4%
5% socks, ties,
branded pillow
covers)-4%

17 17 Beedi leaves and Tendu leaves 16% Beedi leaves and Tendu Beedi leaves-4% Beedi leaves-4% Tendu leaves beedi leaves
leaves 25.3% &Tendu leaves-4%

18 18 Beltings of all kinds 8% Beltings Beltings-4% Beltings of all Beltings of all Beltings-4% Beltings of all
varities and varities and varities and
descriptions-4% descriptions-4% descriptions-4%

19 19 Bicycles, tricycles, cycle 8% Bicycles, tricycles, cycle Bicycles, Tricycles, Bicycles, tricycles, Bicycles, tricycles, Bicycles, tricycles, Bicycles, tricycles,
rickshaws & parts, tyres & tubes rickshaws & parts, tyres cycle rickshaws and cycle cycle rickshaws cycle rickshaws cycle rickshaws
and parts including rickshaws and and parts and parts, and parts, tyres
thereof. & tubes thereof.
tyres and tubes their spare parts, (including tyre and component tyres and tubes thereof-
thereof-4% accessories and tubes) and and tubes and 4%
component accessories accessories
including tires, thereof-4% thereof-4%
tubes thereof.-4%
20 20 Bio-fertilizers, chemical fertilizers, Chem Bio-fertilizers & Micro- Fertilizers, Bio-fertilizers and Chemical fertilizers, Bio-fertilizers and Chemical fertilizers,
micro-nutrients and also plant growth ecial pesticides, micro nutrients, gypsum, micro- micro nutrients, micro-nutrients, plant
nutrients also plant nutrients, plant
promoters & regulators, herbicides, fertiliz weedicides, plant growth also plant growth growth promoters
growth promoters & growth promoters and regulators, and
rodenticide, insecticide, weedicide and insecticides, promoters and promoters and
ers regulators, herbicides, herbicides, regulators
and regulators,
regulators,
their herbicides,
pesticides. rodenticide, insecticide, rodenticides and ,4%
pesticides,
herbicides,
rodenticide,
6.5% weedicides, insecticides,
weedicide etc. plant growth insecticides, rodenticides, weedicides and
pestici regulator other rodenticide and insecticides, pesticides-4%
des & than those herbicides other than weedicides -4%
insecti coverded in mosquito and insect
schedule-I-4% repellents such as jet
cide mat, good knight
5% mat, mosquito coils
-4%

Chemical fertilizers, Fertilizers , Chemical

pesticides, weedicides, pesticides, fertilizers, basic
weedicides and slag, pesticieds,
insecticides,
insecticides-4% weedicies,
micronutrients. insecticides,germi
cides, fungicides,
herbicides other
than bleeching
powder-4%

21 21 Bio-mass briquettes 10% Bio-mass briquettes 4% 4% Exempt

22 22 Bitumen 20% Bitumen Bitumin 4% Bitumin and coal Bitumin 4% Bitumin 4%
tar- 4%
23 23 Bone meal 4% Bone meal Bone meal-4% Bone meal-4% Bone meal-4% Bone meal-4% Bone meal-4%
24 24 Buckets made of iron & steel, Plastic Buckets made of iron & Buckets made House hold goods Buckets, Buckets made of All utensils
aluminium, plastic or other s steel, aluminium, plastic of iron & steel, such as jug, mug ghamela, iron and steel, (including
Buckets made of aluminium, plastic pressure cookers/
materials (except precious bucket or other materials aluminium, tasala and
iron & steel, or other pans), buckets
materials). s 8% (except precious plastic or other aluminium, plastic tagadi made of material(except and containers
materials). materials or other materials iron & steel, precious material)- made of
other
(except (except precious aluminium, 4% aluminium, iron
contai precious materials) plastic or other and steel, plastic
ners materials). materials and other
5% (except materials except
precious metals
precious and enamalled
materials) and utensils.-4%
crow bar.

25 25 Candles 4% Candles 4% 4% 4% 4% 4%
26 Machinery, equipment,
appartus, tools, moulds, dies
and component spare parts,
accessories thereof.
27 27 Castor oil Castor Castor oil 4% 4% 4% 4%
seed
oil-4%
28 28 Centrifugal & monoblock submersible 10% Centrigugal & monobolic Centrifugal, motor operated, Centrifugal and Centrifugal , Centrifugal &
pumps sets including hose-collar, hose & submersible pump monobloc and electrically or monoblock and monoblock (Diesel monoblock
sockets, hose connector, hose click, hose submersible otherwise and submercible engine upto 10 submersible
sets for water handling
nipple, foot walve and delta starter for pumps and parts centrifugal and pumps and h.p.) and pumps sets and
water handling parts thereof & parts thereof thereof-4% monoblock and pumping set and submersible parts thereof-4%
submersible parts thereof-4% pumps sets
pumps and spare including hose-
parts component collar, hose
and accessories sockets, hose
thereof-4% connector, hose
click, hose nipple,
foot walve and
delta starter for
water hadling and
parts thereof-4%
29 29 Chemicals including caustic soda, Chemicals including Chemical elements Chemical elements Chemical Chemical elements Castic soda,
caustic potash, soda ash, bleaching doped for use in doped for use in elements Doped in doped for use in Castic potash,
caustic soda, caustic electronic in the form electronic in the form the form of disch electronic in the form
powder, sodium bi carbonate, sodium soda ash-4%
potash, such ash, of disc, wafers or of disk, wafers or of disk, wafers or
hydro sulphate, sulphate of alumina, wafers or similar
bleaching powder, similar forms; similar forms;
forms chemical
similar forms;
sodium nitrate, sodium acetate, sodium sodium bi carbonate, chemical compounds chemical compounds
compounds
chemical compounds
sulphate; acid slurry, trisodium doped for use in doped for use in doped for use in
sodium hydro sulphate, electronics.-4% electronics.-4% doped-4% electronics.-4%
phosphate, sodium tripoly phosphate, sulphate of alumina,
sod sodium nitrate, sodium
acetate, sodium
sulphate acid slurry,
trisodium phosphate,
sodium tripoly,
phosphate, sod
31 30 Clay including fire clay, fine 0% Clay including fire clay, Clay including fire Clay including fire Clay including Clay including fire Clay including fire
china clay and ball clay. fine china clay and ball clay, fine china clay, fine china fireclay, fine china clay, fine china clay, fine china
clay and ball clay- clay and ball clay- clay and bal clay- clay and ball clay- clay and ball clay-
clay.
4% 4% 4% 4% 4%

32 31 Coal tar, tar coal and charcoal.-4% Coalta Charcoal-Exempt Coaltar-4% Coaltar-4% Bitumen and Coaltar-4% Charcoal-4%
r-4% Charcoal- Charcoal- Coaltar-4% Charcoal-
Charco Exempt Exempt Charcoal- Exempt
al-5% Exempt
7 32 Coconut in shell & separated 0% Coconut in shell & Coconut in shell 4% Coconut in shell
kernel of coconut other than separated kernel of and separated and separated
kernel of coconut kernel of coconut
kopra-4% coconut other than
-Exempt and tender green
kopra-Exempt coconut-4%

33 33 Coffee beans & seeds, cocoa 12% Coffee beans & seeds, Coffee beans and Coffee beans, Coffee beans and Coffee beans and Coffee powder and
pod & beans, green tea leaf & cocoa pod & beans, seeds, cocoa pod, cocoa pod, and seeds, cocoa pod, seeds, powder, all forms of coffee
chicory green tea leaf & chicory green tea leaf and chicory-4% green tea leaf and cocoa pod, green including french
chicory, -4% chicory-4% tea leaf and coffee beans and
chicory-4% seeds , cocoa pod,
green tea leaf &
chicory-4%

34 34 Coir & Coir products excluding 10% Coir & Coir products 4% 4% 4% 4% 4%
coir mattresses excluding coir
35 35 Combs 0% mattresses
Combs 4% 4% 4% 4%
36 36 Computer stationery 10% Computer stationery 4% 4% 4% 4% 4%
38 37 Cotton & cotton waste Cotton Cotton & cotton waste Cotton and cotton Cotton and cotton Cotton and cotton Cotton and cotton Cotton and cotton
waste-4% waste-4% waste-4% waste-4% waste-4%
4%
Cotton
waste
5%
39 38 Crucibles 10% Crucibles 4% 4% 4% 4% 4%
40 39 Cups and glasses of paper & 10% Cups and glasses of 4% 4% 4% cups, glasses , Cups and
plastics. paper & plastics. plates, foras glasses and
and spoons plates of paper
made of & plastics. 4%
paper, plastic
or thermocoal,
disposable
food packing,
container,
tooth picks,
straw,
aluminium
house foil and
tissue paper-
4%
40 Iron and steel, coal and coke in all its (i) Aviation
forms, crude oil, hide and skin turbine fuel
(excluding animal hair), liquid petroleum sold to a
gas for domestic use and jute as defined Turbo-Prop
under section 14 of the Central Sales Tax Aircraft; (ii)
Act, 1956. Coal and coke
(iii) crude oil
(iv) hide and
skin (v)Iron
and Steel (vi)
Jute (vii) OIl
seeds (viii)
Liquefied
Petroleum Gas
(LPG) for
domestic use,
as specified in
Sec-14 of the
42 41 Drugs & Medicines including 8% Drugs & Medicines Drugs & Medicines Drugs and 4% Drugs and Drugs & Medicines
vaccines, syringes & dressings, including vaccines, including bulk medicines, medicines and
drugs-4% whether patent or including pharmaceutical
medicated ointments produced syringes & dressings,
proprietary, vaccines , syringe prepration
under drugs license, light liquid medicated ointments including vaccines, and dressing (Allopathic,
paraffin of IP grade. produced under drugs disposable medicated Ayurvedic,
license, light liquid hypodermic ointment produced Homeopathic &
paraffin of IP grade. syringes, under drugs Unani) including
hypodermic licence, light liquid vaccines, syringes
needles, catguts, paraffin of IP and dressings,
sutures, surgical grade.-4% medicated
dressings, ointments
medicated produced under
ointments drugs license, light
produced under liquid paraffin of IP
the license issued grade-4%
under the Drugs
and cosmetics Act-
1940.

43 42 All dyes not specified elsewhere 4% Dyes that is to say acid Dyes, that is to Dyes-4% Dyes & dyestuffs Dyes, Acid dyes,
in the schedule dyes, basic dyes, say, - (i) Acid dyes excluding paints, Basic dyes -4%
(ii) Alizarine dyes enamels, cement
ailzarinne dyes, bases,
(iii) Bases (iv) based water
direect dyes, naphthols, Basic dyes (v) colours, dry
nylon dyes, optical Direct dyes (vi) distempers, oil
whitening agents, Naphthols (vii) based distempers,
plastic dyes, reactive Nylon dyes (viii) oil based
dyes, sulphur dyes, vat Optical whitening distempers,
agents (ix) Plastic emulsion paints
dyes, all other dyes not
dyes (x) Reactive including acrylic
specified elsewhere in dyes (xi) Sulphur and plastic
the schedule dyes (xii) Vat dyes emulsion paints,
(xiii). All other dy lacquers including
cellulose lacquers,
varnishes, all
types
44 43 Edible oils & oilcake Edible Edible oils & oilcake Edible oils and Edible oil other Edible oils, oil 4% 4%
oiled cake-4% than coconut oil cake, but
oil 0% and oil cake-4% excluding cotton
Oilcak seed oil cake-4%
e 4%
45 44 Electrodes & welding 10% Electrodes Electrodes Electrodes, 4% 4%
equipments and welding electrical
equipments insulators,
4% -4%
46 45 Embroidary or Zari articles that 10% Embroidary or Zari Embroidary or Embroidary or Embroidary or Embroidary or
is to say -imi zari, Kasab, salma, articles that is to say Zari articles Zari articles Zari articles Zari articles
dabaka, chumki, gota, sitara, -imi zari, Kasab, salma, that is to say that is to say that is to say that is to say
nagsi, kora, glass, bead, badia dabaka, chumki, gota, -imi zari, -imi zari, -imi zari, -imi zari,
gizai, embroidery machines, sitara, nagsi, kora, glass, Kasab, salma, Kasab, salma, Kasab, salma, Kasab, salma,
embroidery needles. bead, badia gizai, dabaka, dabaka, dabaka, dabaka,
embroidery machines, chumki, gota, chumki, gota, chumki, gota, chumki, gota,
embroidery needles. sitara, nagsi, sitara, nagsi, sitara, nagsi, sitara, nagsi,
kora, glass, kora, glass, kora, glass, kora, glass,
bead, badia bead, badia bead, badia bead, glzai,
gizai, 4% 4% embroider
embroidery machine and
machines, embroider
embroidery needle 4%
needles.-4%
47 46 Exercise book, graph book, laboratory 0% Exercise book, graph Exercise book, Exercise book, Exercise books, 4% Exercise book,
note book and work books. book, & laboratory note graph book and drawing book graph books, graph book, &
laboratory note graph book and drawing books and laboratory note
book
book-4% account book, laboratory note book-4%
laboratory note books-4%
book-4%

48 47 Feeding bottles & nipples. 10% Feeding bottles & 4% 4% 4% 4% 4%

49 48 Ferrous & non-ferrous metals & 4% nipples.
Ferrous & non-ferrous Ferrous and non- Ferrous and non- Ferrous & non- Ferrous & non-
alloys, non-metals, such as metals & alloys, non- ferrous metals and ferrous metals and ferrous metals ferrous metals &
alloys; non-metals alloys; non- alloys, non-
aluminium, copper, zinc & metals, such as & alloys, non-
such as ferrous metals metals,
extrusions of those. aluminium, copper, zinc aluminium, copper, such as metals, such
aluminium,
& extrusions of those. zinc and aluminium, copper, as aluminium, copper, zinc &
extrusions of zinc, metal scrap- copper, zinc & extrusions of
those-4% 4% extrusions of those.-4%
those.-4%

50 49 Fibres of all types and fibre 4% Fibres of all types and Fibers of all Fibers of all Fibers of all Fibers of all Fibers of all
waste. fibre waste. Types and fiber Types and fiber Types and fiber Types and fiber Types and fiber
waste -4% waste -4% waste -4% waste -4% waste -4%
51 50 Fireclay, coal ash, coal boiler 4% Fireclay, coal ash, coal All kinds of fly ash- 4% fly ash- 4% Clay including
ash, coal, cinder ash, coal boiler ash, coal, cinder brick including fire clay, fine
powder, clinker, fly ash ash, coal powder, brick bat, china clay and
clinker, fly ash jhama, fly ash ball clay-4%
brick,
refractory, and
ashphaltic
roofing earthen
tiles and
refratory
monolithic and
fly ash- 4%

52 51 Flour, Atta, Maida, Suji, besan, 0% Flour, Atta, Maida, Suji, Atta, maida, besan Flour-atta, maida, Flour,atta,maida,s Flour, Atta, Atta, Maida,
besan, etc. and suji, flour- suji, bran and uji, besan , rawa, Maida, Suji, Suji, besan
Exempt besan-4% daliya and chuni
besan-4% and dalia-4%
-Exempt

53 52 Foodgrains including Paddy,Rice 4% Foodgrains including Paddy, rice, wheat Paddy, rice, wheat Food grains, Paddy, rice, wheat exempt Certified
Wheat & pulses (optional for one Paddy,Rice Wheat & and pulses- and pulses, Flour- cereals and pulses and pulses in organic cereals
Exempt atta, maida, suji, - Exempt whole grain, spilit and pulses
year) pulses (optional for one
bran and besan or broken form
year) -1% -4%

54 53 Glucose D 4% Glucose D Glucose-4% Glucose D-4%

55 54 Gur, jaggery & edible variety of 0% Gur, jaggery & edible Gur, jaggery and Exempt Gur, Gur, jaggery and Gur, jaggery and Gur including
rub gur variety of rub gur Edible variety of jaggery and rab Edible variety of Edible variety of gur sakkar,
rab gur 4% gur rab gur 4% rab gur 4% jaggery, powder,
gur, rasket,
palmyra gur and
edible variety of
rab gur-Exempt

56 55 Gypsum of all forms & 0% Gypsum of all forms & Gypsum of all Gypsum -4%
descriptions descriptions forms &
descriptions
and discription
but which does
not include
Gypsum board
and plaster of
paris.-4%

57 56 Hand pumps & spare parts & 0% Hand pumps & spare Hand pumps and Hand pumps and Hand pumps 4% 4%
fittings thereof parts & fittings spare parts-4% spare parts-4% including parts and
fittings -4%

60 57 Herb, bark, dry plant, dry root, 4% Herb, bark, dry plant, Medicinal herbs Herb, bark, dry Herb, bark, dry Herb, bark, dry Herb, bark, dry
commonly known as jari booti dry root, commonly including amla, plant, dry root, plant, dry root, plant, dry root, plant, dry root,
harrad, bahera, commonly known commonly known commonly known commonly known
and dry flower. known as jari booti and
sikakai, katha, as jari booti and as jari booti and as jari booti and as jari booti and
dry flower. supari, rattanjot, & dry flower.-4% dry flower.-4% dry flower.-4% dry flower and
Khusk, pudina, aromatic plant and
bark, dry plany, dry grasses including
root commonly herbs or organic
known as jari booti solvent oil..-4%
and dry flower.-4%

61 58 Honey and beehive.-4% 0% Honey-Exempt 4% Honey-4% Honey-4% Honey-4% beehive&

honey Exempt
62 59 Hose pipes and fittings thereof. Hose Hose pipes and fittings Hose pipes-4% Hose pipes of all 4% 4% 4%
thereof. varities and
pipe discription
10% including their and
Pipe & fittings- 4%
fittings
4%
63 60 Hosiery goods 5% Hosiery goods Hosiery goods-4% Hosiery goods of Hosiery goods-4% Hosiery goods-4% Hosiery goods-4%
all varities &
description-4%

64 61 Hurricane lanterns, Kerosene lamp / 10%b Hurricane lanterns, Kerosene Kerosene Hurricane Hurricane 12.5% exempt-Kerosene
lantern petromax glass chimney lamp / lantern petromax glass stove/lantern, lanterns, Kerosene lanterns, Kerosene lamp/lantern
ut petromax, glass ,petromax, glass
accessories and components thereof glass chimney accessories and lamp / lantern lamp , petromax
components thereof chimney, hurricane petromaxand glass chimney and chimney
chimn lamp and its
accessories and parts thereof -4%
ey0% spares.-4%
components
thereofand gas
mantles -4%

62 Rice polish and rice bran. Husk Husk and bran of cereals Husk and bran of Husk of cerals and Husk of oil seeds, Rice bran, bran of Husk and bran
cereals-4% ; Rice bran of cereals grains and pulses, cereals except of cereals-4% ;
0% bran-4% other than wheat and bran of wheat bran-4%
Rice bran-4% cereals-Exempt
bran
5%
66 63 I.T products (as listed by GOI) Teleph I.T products (as listed by IT prod-Word IT product-Word IT prod-Word IT prod-as IT prod-Word
including computers, telephones processing processing processing specified in part-A processing
one & GOI) including machines,Electron machines and machines,Electron in this schedule- machines,Electron
& parts thereof, cell phones, cell computers, telephones
ic typewriters, electronic type ic 4% ic
DVD, CD, teleprinter & wireless phone & parts thereof, cell Computers, writers .& Parts typewriters,Electro typewriters,Electro
equipment and parts thereof.
s & phones, DVD, CD, Telephone and and accessories nic nic calculator,
teleprinter & wireless parts thereof 4% calculator,compute computers,
parts equipment and parts teleprinter and rs,telephones,cellu telephones and
4% and thereof. (List of IT wireless ar hand set, parts thereof,
other Products of State govts. equipment and teleprinter and teleprinter and
parts thereof, wireless wireless
12% Annexure-6 attached) cellural phone and equipment and equipment and
accessories.-4% parts thereof, -4% parts thereof-4%

67 64 Ice 4% Ice Ice-4% 4% 4% 4% 4%

69 65 Industrial cables (High voltage 10% Industrial cables (High Industrial cables Industrial cables Industrial cables Industrial cables Industrial cables
cables, XLPE Cables, jelly filled voltage cables, XLPE (High voltage (High voltage (High voltage (High voltage (High voltage
cables, optical fibres) Cables, jelly filled cables, including cables, including cables, Plastic cables, including cables, XLPE
cables, optical fibres) PVC cable for PVC cable for coated cables, PVC cable for Cables, jelly
voltage voltage jelly filled cables, voltage filled cables,
exceeding exceeding optical fibres), exceeding optical fibres
1000Volt XLPE 1000Volt XLPE -4% 1000Volt XLPE cables),-4%
Cables, jelly Cables, jelly Cables, jelly
filled cables, filled cables, filled cables,
optical fibre optical fibre optical fibre
cables -4% cables -4% cables -4%

70 66 Insulators 10% Insulators Insulators -4% Insulators -4% Insulators -4% Insulators -4% Insulators -4%
67 inverters
71 68 Kattha 4% Kattha Kattha-4% Kattha-4% Kattha-4% Katha -4%

72 69 Kerosene oil sold through PDS 10% Kerosene oil sold 4% Kerosene oil 4% Kerosene oil 4% Kerosene oil 4% Kerosene oil 4% Kerosene oil
through PDS sold through P D sold through P D sold through P D sold through P D sold through P D
S S S S S
74 70 Knitting wool 5% Knitting wool Knitting wool- Knitting wool.- Knitting wool- Knitting wool- Knitting wool-
4% 4% 4% 4% 4%

75 71 Lac & Shellac 0% Lac & Shellac Lac/shelllac-0% Lac/shelllac-0% Lac and shellac- Lac & chapadi
4% -4%
76 72 Leaf plates and cups - pressed or 0% Leaf plates and cups- Leaf plates and Leaf plates and Leaf plates and Leaf plates and exempt-Leaf
stitched-4% Exempt cups-0% ;Leaf cups-4% cups-pressed or cups-pressed or plates and cups-
plates and cups- stitched-0% stitched-0% pressed or
pressed or stitched
stitched-4%

77 73 Lignite 10% Lignite Lignite-4% Lignite-4% Lignite-4% Lignite-4% Lignite-4%

78 74 Lime, lime stone, clinker & dolomite & Lime Lime, lime stone, clinker Napa slabs (rough Lime, lime Lime, lime Lime, lime Lime, lime
other white washing materials not & & dolomite & other flooring stones) stone, clinker stone, clinker stone, clinker stone, clinker
elsewhere mentioned in any other Lime white washing materials and sahabad & dolomite-4% & dolomite-4% & dolomite-4% & dolomite &
schedule. stones-4%
stone not elsewhere other white
mentioned in the washing
8%
schedule or in any other materials -4%
other schedule,
10%
79 75 Linear alkyl benezene, L.A.B. 4% Linear alkyl benezene, 4% 4% Linear alkyl 4% 4%
Sulphonic Acid, Alfa Olefin L.A.B. Sulphonic Acid, benezene,
Sulphonate Alfa Olefin Sulphonate sulphonic acid
and alfa olefin
sulphonate-4%
80 76 List of industrial inputs and packing As per List of industrial inputs 4% 4% 4% 4% 4%
materials (as mentioned in the PartC) materi and packing materials
al sold ( as notified by state
Govts.) (Annexure-7
Attached)
77 Locks of all kinds, their keys and parts
thereof
81 78 Maize starch, maize gluten, 4% Maize starch, maize Maize products. Food grains and Coarse grains Maize starch,
maize germ and oil gluten, maize germ and (Maize starch, cereals excluding namely jowar, maize gluten,
glucose, maize pulses bajra, maize, and maize germ and
oil
glutten, maize flour thereof oil.-4%
germ and oil)-4% -Exempt

82 79 Medical equipment /devices & 0% Medical equipment 4% 4% Medical 4% 4%

implants /devices & implants equipment
/devices &
implants
83 80 Metal alloys, metal powders, 4% Metal alloys, metal
metal pastes of all types & powders, metal pastes
grades & metal scrape other of all types & grades &
those fillings under declared metal scrape other
goods those fillings under
declared goods
84 81 Milk food & milk products including 8% Milk food & milk Skimmed milk Skimmed milk Skimmed milk Skimmed milk Skimmed milk
skimmed milk powder, tinned bottled or products including powder and UHT powder and UHT powder, UHT milk powder and UHT powder and UHT
packed; Flavoured milk; UHT milk; milk milk-4% milk-4% and flavoured milk-4% milk-4%
skimmed milk powder
powder; baby milk food; khoya/ khoa, sweetened milk
tinned bottled or -4%
paneer, cheese, cream, ghee, butter. packed.

84 Milk powder, baby milk Skimmed milk Skimmed milk Skimmed milk Skimmed milk
food, paneer powder and UHT powder and UHT powder and UHT powder and UHT
milk-cottage milk , Porritdge & milk-4% milk, cottage
cheese-4% cottage cheese- cheese and
4% paneer-4%

Khoya/ khoa Khoya/khoa-4% Khoa (Mawa) and Khoya/khoa-4% Khoya/khoa-4%

cheese-4%
86 82 Mixed PVC stablizer 12% Mixed PVC stablizer 4% Moulded Plastic footwear
Plastic/P.V.C. 4%
footwear
Chappal made
of rubber and
strips thereof
-4%

87 83 Moulded plastic footwear Hawai 4% Moulded plastic Plastic foot wear, Chappal and Moulded
chappals and straps thereof footwear Hawai (other than Sandil made plastic
chappals and straps those specify in exclusively of footwear
thereof Schedule-I) plastic, hawai Hawai
including chappal parts chappals and
moulded plastic and component straps(other
footwear, hawai thereof. -4% than the goods
chappal and specified in
straps thereof Schedule-I)
-4% Plastic/P.V.C.
footwear
Chappal made
of rubber and
strips thereof
-4%
88 84 Napa Slabs (Rough flooring 10% Napa Slabs (Rough Napa slabs (rough Napa slabs & Napa slabs Lime, Lime stone,
stones) & Shahabad stones. flooring stones) & flooring stones) Shahabad stones- (Rough flooring clinker and
and sahabad 4% stones). And dolomite.-4%
Shahabad stones.
stones-4% shahabad stone-
4%

89 85 Newars and tapes Cotton Newars Newar-4% 4% Newar Exempt newar,

Newar including baan, and
0% cotton niwar- baan rassi
oth er 4%
4%
90 86 Non mechanised boats used by 10% Non mechanised boats 4% Non
fisherman. used by fisherman. mechanised
boats -4%
91 87 Nuts, bolts, screws and fasteners that is 8% Nuts,bolts, screws and 4% Nuts, Bolts, Nuts, bolts, screws Nuts, bolts, Hardware
to say hinges, nails, rivets, cotter,cotter fastners. Screws, and fasteners that screws, fasteners, including nuts,
pins, staples and panel pins,Tools- Fasteners, -4% is to say hinges, fitting for doors, bolts, screws,
nails, rivets, window and nails, and fastners
cotter,cotter pins, furniture including but excluding iron
staples and panel (1) hinges-butt, or steel wire -4%
pins-, Tools-4% pianao, narrow,
tee, handles for
locks, furnitrues
handles, furniture
knobs, drawer
channel, furniture
fitting, furnitre
hinges, furniture
catchers, nails,

92 88 Oilseeds 4% Oilseeds 4% 4% 4% 4% 4%
93 89 Ores and minerals 5% Ores and minerals Ores and Ores and Ores and Ores and minerals Ores and minerals
minerals-4% minerals-4% minerals-4% excluding all kinds excluding miner
of building stones, minierals-4%
marble and granite
in all their forms-
4%

94 90 Packing cases & packing materials As per Packing cases & packing 4% 4% 4% 4% 4%
including cork , cork sheets, gunny bags, goods materials including
HDPE/PP woven strips, HDPE/PP sold cork , cork sheets,
circular strips and woven fabrics; gunny bags, HDPE/PP
Hessian cloth, Hessian based paper, i.e. woven strips, HDPE/PP
Polythene and Hessian based paper; high some circular strips and
density polythene fabric based paper a rate of woven fabrics; Hessian
tax as cloth, Hessian based
goods paper, polythene and
packe Hessian based paper;
d high density polythene
fabric based paper a
96 91 Palm fatty acid 5% Palm fatty acid Fatty acid-4%
97 92 Paper of all kinds including newsprint, 5% Paper, paper boards, Paper and Paper, coated Paper, paper Paper and Paper and
handmade paper and gum tape, whether waster paper & newsprint -4% paper, carban waste and newsprint, paper newsprint -4%
meant for writing, printing, copying, paper, paper newsprint-4% board and waste
newsprint
packing or for any other purpose board, paper used thereof -4%
for computer
excluding cellophane, mill board, duplex printing and news
board and grey board. print-4%

98 93 Paraffin wax of all grade 20% Paraffin wax of all grade Paraffin wax 4% (i) Paraffin wax of INDUS INPUT- Vegitable waxes Normal Paraffin
standards other then food grade standards other then all grade Normal Paraffin- (other than wax 4%
standards other 4% INDUS INPUT- triglycerides) bees
standard including standard wax food grade standard
than food grade Vegetable waxes, wax, other insect
and match wax including standard wax standard including paraffin waxes and waxes and
and match wax standard wax and Bees wax-4% supermaceti,
Slack wax.-4% whether or not
refined or
coloured. -4%

99 94 Pipes of all varieties including 4% Pipes of all varieties Pipes of all 4% Pipes of all 4% Pipes of all
G.I. pipes, C.I. pipes, ductile including G.I. pipes, C.I. varieties including varieties including varieties
G.I.Pipes, G.I. pipes, C.I.
pipes, PVC etc. and fittings. pipes, ductile pipes, PVC including G.I.
C.I.Pipes, Ductile pipes, ductile
etc. and fittings. Pipes, PVC Pipes pipes, PVC pipes, pipes, C.I.
and hosepipes conduit pipes and pipes, ductile
and fittings fittings thereof-4% pipes, PVC etc.
thereof-4% and fittings
thereof-4%

100 95 Pizza bread 8% Pizza bread Pizza bread, bun 4% 4%

or bread contaning
any type of fruit or
vegetable-4%

101 96 Plastic granules, plastic powder, 4% Plastic granules, plastic Plastic granules, Plastic granules, Plastic granules, 4% Plastic granules,
master batches and scrap powder, master batches plastic powder and plastic raw plastic powder, plastic powder and
master batches- materials and their plastic scrap and master batches-
and scrap
4% scrap-4% master batches- 4%
4%
102 97 Pollution control equipments, 10% Pollution control
instrumental -BOc incubator, COc equipments,
apparatus, ion analyzer; Air pollution instrumental-BOc
control equipment -filters (fabric filters, apparatus, ion analyser;
bag filters, vaccum filters), electrostatic Air pollution control
precipitators, cyclones, wet scrubbers, equipment-filters (fabric
particle analyzer (SO2, C filters, vaccum filters),
electrostatic
precipitators, cyclones,
wet scrubbers, particle
analyser (SO2, CO, NOx,
hydrocarbons, chlorine
103 98 Polyster & staple fibre yarn 4% Polyster & staple fibre Artificial silk yarn, All types of yarn All types of yarn
yarn polyster fibre yarn, (other than cotton including polyester
and staple fibre and silk yarn in fibre yarn and
yarn.-4% hank), yarn waste staple fibre yarn,
and sewing other than cotton
thread-4% and silk yarn in
hank, and sewing
thread-4%

104 99 Porridge 10% Porridge Porridge & cottage Porridge-4% 4%

cheese-4%

105 100 Printed materials including diary, 10% Printed materials 4% 4% 4% 4% 4%

calendar . including diary, calendar
etc.
106 101 Printing ink excluding toner and 8% Printing ink excluding Printing ink Printing ink Printing ink Printing ink 4%
cartridges. toner and cartridges. excluding toner excluding toner excluding toner excluding
and cartridges-4% and cartridges-4% and cartridges. toner and
cartridges.but
including
aluminium
plate graphic
art film plaster
film.
107 102 Processed or frozen meat, poultry & fish. 8% Processed meat, poultry 4% Processed 4% Processed or
& fish meat,poultry and frozen meat,
fish. poultry &
fish.prawn and
other equatic
products
108 103 Processed or preserved 12% Processed or preserved 4% Processed and Processed or Processed or
vegetable & fruits etc. including vegetable & fruits etc. preserved preserved preserved
fruit jams, jelly, pickle, fruit including fruit jams, vegetable & vegetable and vegetable &
squash, paste, fruit drink & fruit jelly, pickle, fruit fruits,other fruits including fruits etc.
juice (whether in sealed squash, paste, fruit than dry fruits fruit jams, jelly, including fruit
containers or otherwise) drink & fruit juice but including pickle, fruit jams, jelly,
(whether in sealed fruit jams, squash, paste, pickle, fruit
containers or otherwise) jelly, pickle, fruit drink and squash, paste,
fruit squash, [fruit fruit drink &
fruit paste, juice,thandai,an fruit juice
d sharzbat]
fruit drink & (whether in
(whether in
fruit juice sealed
sealed
whether in containers or containers or
sealed otherwise) (i) otherwise)
containers or Raw poato [Sharbat and
not,and wet chips,sewain thandai]
dates)-4% and finger (ma

109 104 Pulp of bamboo, wood and paper 10% Pulp of bamboo, wood 4% 4% Pulp of bamboo, 4% 4%
and paper wood and paper
110 105 Rail coaches, engines & wagons 10% Rail coaches, engines & 4% Rail coaches, Rail coaches, Rail coaches, Railway,
and parts thereof wagons and parts engines , engines, wagons engins, wagons,
thereof wagons and and parts wagons, engins,coache
freight thereof railway s and parts
containers and switches, thereof
parts thereof- crossings,
4% switch
expainsion
joints, steel
turnout,
sleepers, pre-
stressed
concret
sleepers, fish
plates,steel
clips, track
bolts, & nuts,
elastic rail
clips, and
railway signals,
signaling
equipments
and ac

111 106 Raw cashew 10% Raw cashew

112 107 Readymade garments 5% Readymade garments Readymade Readymade [Readymade Readymade Readymade
garments but not garments other garments,made garments, -4% garments -4%
including those than hosiery up of fabric
made of khadi-4% goods but
including
including neck tie,
bow and caller-4% towel(sale price
of which
exceeds rupees
one hundred),
[blanket,socks,ti
es,branded
pillow covers]
113 108 Renewable energy devices & 10% Renewable energy 4% 4% Renewable 4%
spare parts devices & spare parts energy devices
or
equipments,iclud
ing their parts,
that is to say-

115 109 River sands and grit. 8% River sands and grit. 4% Sand and grit- River sands River sands
4% excluding and grit and
Sand and grit bajari. boulders.
116 110 Rubber, raw rubber, latex, dry ribbed 10% Rubber, raw rubber, Rubber,raw Rubber, raw
sheet of all RMA Grades, tree lace, earth latex, dry ribbed sheet rubber etc. in rubber, latex,
scrap, ammoniated latex, latex of all RMA Grades, tree IT.Products dry ribbed
concentrate, centrifugal latex, dry crepe lace, earth scrap,
rubber, dry block rubber, crumb rubber, ammoniated latex, latex
skimmed rubber and all other qualities concentrate, centrifugal
and grades of latex; Re latex, dry crepe rubber,
dry block rubber, crumb
rubber, skimmed rubber
and all other qualities
and grades of latex; Ra

117 111 Safety matches and Handmade safety 10% Handmade safety Safety matches Safety matches- Safety matches Safety matches Safety matches-
matches-4% matches- Exempt other than hand 4% -4% 4%
made safety
matches-4% ;

118 112 Sewing machine, its parts & 10% Sewing machine, its Sewing Sewing machines Sewing and Sewing machines, Sewing machines,
accessories. parts & accessories. machines,its parts and its spares and knitting machine its parts and its parts and
and accessory-4% accessories-4% [ and atta accessories-4% accessories-4%
chakki] and parts
and accessories
thereof.
119 113 Ship & other water vessels 10% Ship & other water 4% Ship liable to be Ship & other 4% 4%
vessels registered under water vessels
the Merchents including non-
Shipping mechanised
Act,1958,all boats
types of
tugs,floating
docks,floating
cranes,dredgers ,
barges and other
water vessels
including non-
mechanised
boats-4%

120 114 silk fabricks excluding handloom 0% Silk fabrics excluding silk fabric silk fabricks Fabrics other silk fabricks silk fabricks
silk fabrick, not covered under handloom silks unless including silk excluding than those excluding excluding
schdule -1 covered by AED. sarees but handloom silk specified in handloom silk handloom silk
excluding -4% Schedule-I fabrick, not unless covered
handdloom silk covered under by Additional
unlees covered schdule -1 excise duty
by additional
excise duty 4%

122 115 Solvent oils other than organic 10% Solvent oils other than Solvent oil-4% Solvent oils other Solvent oils Solvent oils other Solvent oils other
solvent oil.Soap other than organic solvent oil. than organic other than than organic than organic
solvent oil., -4% organic solvent solvent oil. solvent oil.
detergent toilet soap.
oil.
124 116 Spices and condiments of all kinds 5% Spices of all varieties All kinds of spices Spices of all Spices of all Spices (When sold Spices of all
including cumin seeds, turmeric, ajwain, and forms including and condiments varieties and varieties and in unmixed form varieties and
haldi, dhania, hing, methi, sonth, including cumin forms including forms including whether loose or forms including
cumin seed, aniseed,
kalaunji, saunf, khatai, amchur, long- seeds, turmeric, cumin seed, in packages) cumin seed,
turmeric, dry chillies and Ajwain,Amchur,
ajwain, haldi, aniseed, including cumin aniseed,
patta, dal-chini, tej-patta, javitri, jaiphal, Hing (Asafoetida). dhania, hing, Dalchini,Dhania, seed,aniseed,turm turmeric & dry
pepper, elaichi of all kind, dried chillies, turmeric, dry Dry chilli,Garam
methi, sonth, chillies and eric,dry chillies.& dry
kankaul mirch, kalaunji, saunf, hing(Asafoetida) Masala,Haldi,Ilai chilies,dhania,met fruits-4%
khatai, amchur, -4%
chi,Jaipatri,Jaiph hi,
long-patta, dal- al,Jeera,Kalaunji ajwain,suwa,amch
chini, tej-patta, ,Kali oor, asalia,Kathodi
javatri jaiphal, mirch,Kesar,Lou and hing
pepper, elaichi of ng,Methi,Pathar (Asafoetida)-4%
all kind, dried
chilies, kankaul
phool,Saunf,Sha
mirch-4% hjeera,Sonth,Su
wa, Tejpan
,Heeng
(asafoetida)

125 117 Sports goods excluding apparels 2% Sports goods excluding 4% Sports 4% Sports Sports 4% Sports 4% Sports
and footwear apparels and footwear goods excluding goods excluding goods( excluding goods excluding goods excluding
apparels and apparels and apparels and apparels and apparels and
footwear- footwear- footwear). footwear- footwear-

118 Starch, Sago & Saboodana

127 118 Sugar and Textile not specified anywhere 0% Sugar unless covered by Sugar other than Sugar other than Sugar not
else in this Schedule or Schedule-I AED those those specified covered under
manufatured in Schedule- I schedule-I
inIndia-4%
128 119 Tamarind seeds and tamarind powder 10% Tamarind seed and Tamarind -4%,- Tamarind including Tamarind Tamarind, Tamarind seed
powder. 4% Kirana items Turmeric seed ,tamarind seeds Tamarind seed and powder-4%
namely, ararote, powder.-4% and powder and powder.-4%
singhar, kuttu
and their atta,
Kala namak,
sendha namak,
heeng, aam
papar, mushrum,
khumba and
guchchi, gola,
goley ka burada,
seik narial, Til,
rai, postdana,
magaj of all kind,
mungafali dana,
sabudana, ro

120 Tarpaulin Tirpali and

Tarpaulin-4%
129 121 Tea Brand Tea Tea-4% Tea-4% Tea Tea-4% Tea-4%
ed
10%
non
brand
ed 8%
132 122 Tools 4% Tools Tools and Dies Tools,that is to Tools 4% 4%
(Power say-Power
tools,cutting tools/ Cutting
tools,measuring tools etc.-4%
tools,hydraulic
tools,pneumatic
tools and hand
tools)-4%
133 123 Toys excluding electronic toy. Made Toys excluding 4% Toys excluding 4% 4%
of electronic toy. electronic toy.
wood
& mud
0% or
Ceram
ics
8%,
others
2%

134 124 Tractors, Threshers, Harvesters, power Tractor Tractors, Threshers, Tractors, Tractors, Tractors,power Tractor including Tractors,
trillers, troly & attachments & parts s threshers, threshers, tillers, threshers, parts, accessories threshers,
& harvesters & harvesters and harvesters and and tyre tube harvesters and
thereof. parts attachments & parts Harvesters ,
attachments and attachments and thereof.-4% attachments and
thereof. attachments and
5% parts thereof-4% parts thereof-
parts (including
parts thereof-4%
others which includes
their tyre and tyres,tubes and
0% tubes-4% flaps)thereof].

135 125 Transformers 10% Transformers Transformers Electrodes,electrical Transformers[ an Transformers

insulators, Electrical
used in the insulators, Insulating
d parts therof]
transmission/dist material, insulator,
ribution of component
Electricity,Power accessories and
spare parts
tools such as thereof.Transformers
electric ,-4%
drill,Ammeter,K
WH meter
,Voltmeter,Circuit
brackers,HRC
fuse,Thermostat,
Electrodes and
welding
equipments, -4%

136 126 Transmission wire & towers 12% Transmission wire & Transmission Transmission Transmission Transmission Transmission
towers towers.-4% towers-4% towers towers.-4% towers.-4%
137 127 Umbrella except garden 0% Umbrella except garden Umbrella and Umbrella and Umbrella Umbrella , Umbrella
umbrella and parts thereof. umbrella and parts its parts and spare parts ()except garden garden except garden
thereof. accessories and umbrella and umbrella and umbrella -4%
thereof except component parts thereof. parts thereof
garden thereof but -4%
umbrella )-4% excluding
garden
umbrella rain
wear
138 128 Used motor vehicles 12% Used cars pre-used motor used cars used motor
car-4% vehicals not
covered by any
other
notification
under the act

139 129 Vanaspati (Hydrogeneted Indian Vanaspati Vanaspati Vanaspati also Vanaspati Vanaspati Vanaspati
Vegetable Oil) (Hydrogeneted (Hydrogenated known as (Hydrogeneted (Hydrogeneted (Hydrogeneted
5% Vegetable oil )-4% vegitable ghee Vegetable Oil)
Import Vegetable Oil) manufactured or
Vegetable Vegetable Oil)
ed made in India and Oil)and deshi
sold under various ghee
20%
trade names and
discriptions such
as dalda, kusum
etc.-4%

140 130 Vegetable oil including gingili oil 4% Vegetable oil including 4% gingili oil and Vegetable oil 4% 4%
and bran oil gingili oil and bran oil bran oil.-4% including gingili
oil and bran oil
141 131 Wet dates 10% Wet dates Medicinal Herbs Herb, bark, dry Wet dates 4% Wet dates &
including lamla, plant, dry root, nariyal
harrad, bahera, commonly known
sikakai, katha, as jari buti, dry
supari,rattanjot flower -4%
and khusk pudina,
bark, dry plant, dry
root commonly
known as jari booti
and dry
flower,magaz of all
kinds,Sabudana,W
et dates,Tapioca-
4%

142 132 Windmil for water pumping and 0% Windmil for water
for generation electricity pumping and for
generation electricity
143 133 Wooden crates 8% Wooden crates 4% 4% Wooden crates 4% 4%
145 134 Writing ink. 5% Writing ink. Writing ink - 4% 4% Writing ink. 4% 4%
146 135 Writing instruments, geometry Pen Writing instruments, Writing Writing Writing Writing Writing
boxes, colour boxes, crayons & 8% geometry boxes, colour instruments, instruments such instruments, instruments instruments
pencil sharpners. others boxes, crayons & pencil geometryboxes, as lead pencil, geometry boxes, geometryboxes, geometryboxes,
sharpners. colour boxes, pen of all colour boxes, colour boxes, colour boxes,
0% crayans, pencil varieties and crayons , pencil crayans, pencil crayans, pencil
sharpeners 4% description, refill, and pencil sharpeners 4% sharpeners and
cartriedges,nozzi sharpeners scientific,
es, nib, mathematical,
geometryboxes, survey,
colour boxes, mechenical
crayans, drawing and
erasers, pencil biology
sharpeners and instruments and
writing ink other apparatus 4%
than those
specified
elsewhere in any
other schedule
4%
 149 136 Sweetmeat, namkeen and sugar 5% Sweatmeat-Exempt 4% sweet meat Exempt Traditional Sweetmeat Sweetmeat,
products-4% and halwai items sweetmeat other sweets and (Deshi)(including raveri,gajak,and
gajak & raveri) sugar
as notified by than cake and namkeen,chat,p branded bhujiya products,namely
this government pastries but akodi,samosa,ka made of pulses kulia,
vide notification including curd chori,dahi and unbranded batasa,khilona,ilai
bada,poha,and namkeens chidana,etc, and
No.F(18) 77-Fin and khoa sabudana ( including dried namkeen when
dated27.02.1978 khichadi and potato chips). unpacked
. shirkhand

175 137 Toddy, Neera and Arak-4% 10% Toddy, Neera and Arak- Exempt Exempt Toddy, Neera
Exempt and Arak-4%
176 138 Khandsari-4% 2% Khandsari-Exempt Exempt Khandsari-4% khandsari - 4% 4%
khandsari
including sugar
as discribed
from time to time
in column III of
the schedule to
the Additional
duty on Excise
[ Goods of
special
importance] Act
1957 but not
including
imported sugar
in all forms.

139

Unclassified- 12.5%
Sl. No. Co UP (proposed entry) Uptt Delhi Bihar Madhya Rajasthan Uttaranchal
mm Rate Pradesh
odit
y
E.C.
List
1 All All kinds of bricks including fly 10% All kinds of bricks All kinds of bricks All kinds of bricks All kinds of bricks 12.5%
kinds ash bricks, refractory bricks & including fly ash including including including fly ash
bricks, refractory brickbats, jhama, brickbats, jhama, bricks, refractory
of asphaltic roofing earthern tiles &
bricks and fly ash bricks, fly ash bricks, bricks and
brick Refractory monolithic. asphaltic roofing, refractory bricks , refractory bricks , asphaltic roofing,
s earthen tiles. 4% asphaltic roofing asphaltic roofing earthen tiles.and
inclu ,earthen tiles and ,earthen tiles -4% refractory
ding refractory monolithic 4%
fly monolithic and fly
ass-4%
ash
brick
s,
refra
ctory
brick
s&
asph
altic
roofi
ng
eart
hern
tiles
&
Refra
ctory
mon
olithi
c.

2 stain stainless steel sheets 4% 12.5% Stainless Stainless Steel Stainless Steel Stainless Steel
less steel.sheets 4% sheets 4% sheets 4% sheets not falling
steel under decleared
shee goods 4%
ts
3 Cott Cottage cheese and paneer 8% 12.5% 12.5% 12.5% 12.5% 4% Cottage
age cheese and
chee paneer- Others-
se 12.5%
4 Spec Spectacles, parts & components 10% 4% Spectacles, parts 12.5% Spectacles, parts 12.5%
tacle thereof, contact lens & lens thereof, contact thereof, contact
lens and lens lens and lens
s, cleaner.
cleaner-4% cleaner-4%
parts
&
com
pone
nts
there
of,
cont
act
lens
&
lens
clea
ner.

5 Toba Tobacco & Tobacco Products 12.5% 12.5% 12.5% 12.5%

cco (Except biris
unle 4%)
ss
cove
red
by
AED
 Haryana

Exempt
Agricultural
implements
and irrigation
equipments
used for
agricultural
purposes

(A)Exempt-
Tractor drawn
agricultural
implements
and power
implements,
(B) Agricultral
tractors
,harvestors and
attachments
and parts
thereof
including
tyrres,tubes
and flaps of
agricultural
tractors-4%
 Exempt

Exempt Animal
feed that is to
say Aquatic
feed, poultry
feed & cattle
feed, including
supplement
concentrates &
additives to
these feeds,
husk of pulses,
and de-oiled
cake.( including
de-oiled rice
bran)

Exempt bangles
made of any
materials except
precious metals /
stones, steel kara

Exempt
Exempt
Books,journals
, periodicals &
journals
incl,maps,char
t and globe

Exempt
Coarse grains,
that is to say-
jowar, bajra
,maize& flour
therof

Exempt
 Exempt-
Charkha,
Amber
Charkha,
Handlooms,
Handloom
fabrics and
Gandhi Topi

Exempt
Curd, Lussi
and butter
milk

Exempt
Exempt
Earthen pots
but not
including
crockery
 Exempt fire
wood and wood
charcoal

Exempt

Exempt
Fishnet &
Fishnet
fabrics .

Exempt fresh
fruits and
freshvegetables
including garlic
and ginger, but
not including red
chilles
Exempt fresh
fruits and
vegetables
including garlic
and ginger, but
not including red
chilles
Exempt Human
blood including
blood component
like platelates, red
blood corpusles
(RBC), plasma,
anti hemophilic
factors, albumin
and gamma
globulin,

Exempt

Exempt
-Kumkum,
Bindi, Alta &
Sindur,
 Exempt Meat,
fish, prawn &
other acquatic
products when
not cured or
frozen, eggs and
livestock
including live
poultry birds.

Exempt
Exempt

Exempt-
pappad
Exempt Judicial
and Non-judicial
stamp ,
Entertainment duty
stamps,
Passenger and
goods tax stamp,
standard
watermarked
petition paper,
philatelic stamp,
Postal stationery
and refund
adjustment order

4% Raw wool
and its waste ,
animal hair

Exempt

Exempt Slate,
slate pencils and
chalks,
Takhti(used by
student and
school)
Exempt

Exempt
Truthfully labelled
seeds or Seeds
certified by the
certification
agency under the
seed act 1966 (54
of 1966) when
sold in sealed
bags or containers

Exempt

Exempt Bread
except pizza bread

Exempt
common salt
Exempt-Water
other than
aerated,
mineral,
distilled,
medicinal,
ionic, battery,
de-mineralised
waterand water
sold in sealed
container.

Exempt
 Incense sticks
commonly known
as agarbati, dhup
kathi or dhup bati.-
4%

Hawan samagri
when sold in
sealed packets or
containers-
Exempt

Haryana

Leaf plates and

cups-4%
Exempt-Muddhas
made of sarkanda,
phool bahari
jhadoo

Exempt Reveri,
gajak murmura
and phulian
 Haryana

Gold, silver, other

precious
metals,precious
stones -

1%
Articles
including jewellery
made of gold,
silver other
precious metals,
precious stone-
1%

precious
metals,
precious stone-
1%
 Haryana

4%
All equipments
for
communicatio
ns such as,
private branch
exchange(PBX
) & Elect.
Private
Automatic
Branch Exch.
(EPABX) etc
4%
 All intangible
goods
e.g.copyright,pate
nt,rep license, duty
entitlement
passbook -4%

Castings -4%

All types of
yarn including
sewing thread
and waste of
all types of
yarn 4%
All metals
utensils
including
pressure
cookers/pans
except utensils
made of
precious
metals

Aluminium
conductor steel
reinforced cables-
4%

Arecanut
powder and
betel nut-4%

Imitation jewellyer-
4%
Bamboo-4%

Basic chromium
sulphate, sodium
bi-chromate; -4%

bearing exept
auto parts 4%
Beedi leaves-4%

Beltings-4%

Bicycles, tricycles,
cycle rickshaws
and parts thereof-
4%
Chemical fertilizers &
gypsum-Exempt
pesticides,
weedicides and
insecticides but not
excluding mosquito
repellants-4%

4%
Bitumin 4%

Bone meal,
crussed bone,
bones, bone
sinews and
burnt bones-4%
 12.5%

4%

4%

Pump set below 5

H.P. -4%
 Chemical elements
doped for use in
electronic in the form
of disk, wafers or
similar forms;
chemical compounds
doped for use in
electronics.-4%

Clay including fire

clay- 4%

Charcoal-
Exempt

Coffee beans &

seeds, cocoa pod,
green tea leaf &
chicory-4%

4%

4%
 Cotton waste,
woolen waste-
4%

4%
Paper and
plastic cups,
paper pulp
moulded trays-
4%
 Bulk drugs, drugs
and medicines
including vaccines,
medicated
ointments,
produced under
drug licence and
light liquid paraffin
of IP grade,
syringes, dressing/
Glucose-D, Oral
Rehydration salt,
Medical
equipment,
devices and
implant.-4%

Dyes, Acid dyes,

Basic dyes -4%
 Edible oils and
oiled cake-4%

Electrode-4%

Embroidary or
Zari articles
that is to say
-imi zari,
Kasab, salma,
dabaka,
chumki, gota,
sitara, nagsi,
kora, glass,
bead, badia
4%

Non ferrous scrap,

Ferrous and non-
ferrous metals and
alloys; and
extrusions and
rolled products
thereof -4%

Fibers of all
Types and fiber
waste -4%
 wheat atta
includind maida &
suji, rice flour,
gram flour, besan,
barley flour, and
sattu, dalia of
wheat or barley,
guar flour guar giri
rajmah, lobia,
rongi, sago
sabudana,
soyabean meal
soyabean flour-
4%
 Exempt Gur,
shakkar and
jaggery

Hand pumps and

their parts-4%

Herb, bark, dry

plant, dry root,
commonly known
as jari booti and
dry flower.-4%

Honey-4%

Hose pipes-4%
Hosiery goods-4%

hurricane lantern
& Kerosene
lamp .-4%

Husk and bran

of cereals
except wheat
bran-4% ;

IT prod-Word
processing
machines,Electron
ic
typewriters,Electro
nic
calculator,telephon
es, cellphone,
teleprinter and
wireless
equipment and
parts thereof, DVD
and CD-4%

Ice-4%
 Industrial cables
and
telecommunicati
on cables (High
voltage
cables,Cross
linked Poly
ethylene Cables,
jelly filled cables,
optical fibre
Cables),-4%

Insulators -4%

Katha -4%

4% Kerosene oil
sold through P D
S
Knitting wool-
4%

Lac and shellac-

4%
Leaf plates and
cups-4%

Lignite-4%
Lime, lime
stone, clinker
& dolomite-4%
 Linear alkyl
benezene-4%

4%

Coarse grains that

is to say jowar,
bajra, maize, and
flour thereof
-Exempt

Skimmed milk
powder, ultra high
temp,milk cottage
cheese- 4%

Khoya/khoa-4%
Moulded Plastic
footwears
whether of single
mould or more
than one mould
and hawaii
chappals and
straps thereof
except those
covered by
schedule-B -4%

rough flooring
stones Slabs-4%
Nuts bolts, screws
and fasteners.-4%

4%
minerals 4%

4%
 Paper and
newsprint, paper
board and waste
paper -4%

Normal Paraffin
wax 4%

Pipes of all
varieties including
G.I.Pipes,
C.I.Pipes, Ductile
Pipes, PVC Pipes
and hosepipes
and fittings
thereof-4%

4%

Plastic granules,
plastic powder and
resin master
bacthes-4%
 All types of yarn
including polyester
fibre yarn and
staple fibre yarn,
other than cotton
and silk yarn in
hank, and sewing
thread-4%

4%

Printing ink
excluding toner
and cartridges.

Processed meat,
poultry & fish.
Processed or
preserved
vegetable &
fruits including
fruit jams, jelly,
pickle, it
squash,juice,
drink, paste and
powder,made of
fruit/ vegetables,
whether in
sealed
containers or
otherwiseand
wet dates

Pulp of bamboo,
wood and paper
Rail coaches,
engines &
wagons

Readymade
garments
Renewable
energy devices
components &
spare parts
thereof

Reclaimed
rubber in primary
forms or in
plates, sheets or
strip

Safety matches

Sewing machine
and parts
thereof.
Ship & other
water vessels

Solvent oils
other than
organic solvent
oil.
Spices of all
varieties and
forms including
cumin seed,
aniseed,
aniseed,
turmeric,
tamarind and red
chillies

Sports goods
excluding
apparels and
footwear.

Sugar ,
Khandsari and
boora not
manufactured or
made in india
Tea leaves
Toys excluding
electronic toy.

Agricultural
tractors,
harvesters and
attachments and
parts thereof
including
tyres,tubes and
flaps of
agricultural
tractors.

Transformers

Transmission
towers
Umbrella except
garden umbrella

Pre-owned
motor vehicle
when sold by a
dealer dealing in
purchase and
sale of motor
vehicle subject
to entry 2 in
Schedule G

Vanaspati
(Hydrogeneted
Vegetable Oil)

Vegetable oil
including gingili
oil and bran oil
 Writing
instruments
except those
covered by
Schedule-B
 Mithai and
namkeen except
those covered
by entry 59 of
schedule B and
Khoya

Haryana
 Bricks made
principally of fly
ash (with fly ash
content of more
than fifty percent)-
4%

Stainless Steel
sheets 4%

Cottage cheese
-4% Others-
12.5%
Spectacles, parts
& component
thereof, contact
lens and lens
cleaner-4%

12.5%
unitedenterprises.net.in*