alphabetical rate of tax - ntnonline.net · alphabetical rate of tax sl. no. ... or dantak project,...
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ALPHABETICAL
RATE OF TAX
SL.
No.
NAME OF COMMODITY SCHEDULE ENTRY
No.
SCHEDULE
RATE
1. (a) The Government of Bhutan, or (b) His Majesty the King of Bhutan, or a Member of Bhutan Royal Family, or (c) Indian Military Training Team Bhutan or Dantak Project, Bhutan or (d) Representative of India in Bhutan or the Border Roads Organization, or (e) Any dealer or private individual resident in Bhutan for their use or re-sale in Bhutan.
SCH. V 7 Entitled to refund
2. Achar (whether in sealed containers or otherwise)
SCH. II(B) 6 4%
3. Acid dyes SCH. II(B) 42 4%
4. Acids SCH. II(B) 1 4%
5. Aerials, Antennas & Parts
SCH. II(B) 61 4%
6. Aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana
SCH. I 32 0%
7. Agricultural implements not operated manually or not driven by animal or not driven by tractor
SCH. II(B) 2 4%
8. Agricultural implements other than those mentioned in any other schedule of this act, manually operated or animal driven or tractor driven.
SCH. I 1 0%
9. Aids and implements used by handicapped persons
SCH. I 2 0%
10. Alcohol, Methyl Alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding Country liquors (M or I)
SCH. III 1 32.5%
11. All equipments for communications such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.), teleprinters, wireless equipments and parts thereof
SCH. II(B) 3 4%
12. All intangible goods like copyright, patent, replicense etc.
SCH. II(B) 4 4%
13. All kind of Cotton excluding cotton waste
SEC-14 CST- ACT
4%
14. All kind of Lubricants (M or I)
SCH. III 8 20%
15. All metal castings SCH. II(B) 5 4%
16. All processed and preserved vegetables, vegetable mushrooms and fruits including fruit jams, jellies, fruit squash, paste, fruit drinks, fruit juices and achar (whether in sealed containers or otherwise)
SCH. II(B) 6 4%
17. All types of yarn including polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread.
SCH. II(B) 7 4%
18. All utensils (including pressure cookers/pans), buckets and containers
SCH. II(B) 8 4%
made of aluminium, iron and steel, plastic and other materials except precious metals and enamalled utensils.
19. Alloys; non metals such as aluminium, copper, zinc and extrusion of those
SCH. II(B) 47 4%
20. Aluminium conductor steel reinforced (A.C.S.R.)
SCH. II(B) 11 4%
21. Aluminium products (excluding extrusions)
SCH. II(B) 10 4%
22. Aluminium, Aluminium alloy, their products (excluding extrusions)
SCH. II(B) 10 4%
23. Aluminium, copper, zinc and extrusion of those
SCH. II(B) 47 4%
24. Ambassadors, High Commissioners and diplomats of foreign States in India
SCH. V 1 Entitled to refund
25. American Community Emergency Fund for Child Famine Relief
SCH. V 4 Entitled to refund
26. Animal driven Agricultural implements other than those mentioned in any other schedule of this Act,
SCH. I 1 0%
27. Aniseed, turmeric and dry chilies, and dry fruits
SCH. II(B) 105 4%
28. Antennas & Parts SCH. II(B) 61 4%
29. Aquatic feed, poultry feed, cattle feed and cattle fodder which include green fodder, chunni, bhusi, chhilka, choker, javi, gower, deoiled rice polish, deoiled rice bran, deoiled rice husk, deoiled paddy husk or outer covering of paddy and acquatic,
SCH. I 4 0%
poultry and cattle feed supplement, concentrate and additives, wheat brand and deoiled cake, balanced cattle feed, balanced poultry feed and balanced aquatic feed but it excludes khali, rice bran, rice husk.
30. Arecanut powder and betel nut
SCH. II(B) 12 4%
31. Articles of gold, silver, platinum and other precious metals including jewellary made from gold, silver, platinum and other precious metals
SCH. II(A) 2 1%
32. Articles of packing including (a) boxes, cases, cartons, jerry cans, bags made of paper, paper bord, corrugated sheets, plastic (b) moulded tray made from re-cycled paper, (c) tat, bags made of jute and hemp goods (d) laminated jute bags
SCH. II(B) 9 4%
33. Articles of silver, gold, platinum and other precious metals including jewellary made from gold, silver, platinum and other precious metals
SCH. II(A) 2 1%
34. Artificial Mangal Sutra of value upto 250/-
SCH. I 67 0%
35. Atta, maida, Suji, Besan & Pulses
SCH. II(A) 4 1%
36. Aviation turbine fuel SEC-14 CST- ACT
4%
37. Aviation Turbine Fuel (M or I)
SCH. III 4 20%
38. Axles SEC-14 CST- 4%
ACT
39. Baan and baan rassi SCH. I 40 0%
40. Bagasse SCH. II(B) 14 4%
41. Bags made of paper, paper bord, corrugated sheets
SCH. II(B) 9 4%
42. Bajra SCH. I 17 0%
43. Ball clay SCH. II(B) 28 4%
44. Bamboo, bamboo matting and sticks made of bamboo or cane (Ringal) and basket made from these.
SCH. I 5 0%
45. Banarsi Rai or True Mustard
SEC-14 CST- ACT
4%
46. Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta and sindur and mehandi
SCH. I 6 0%
47. Bark, dry plant, dry root, commonly known as jari buti, dry flower and aromatic plant and grasses including herbs or organic solvent oil
SCH. I 30 0%
48. Barley SCH. I 17 0%
49. Basic chromium sulphate, sodium bi-chromate
SCH. II(B) 15 4%
50. Basic dyes SCH. II(B) 42 4%
51. Batasha, Khilona, ilaichidana etc. Packed or unpacked and unpacked namkeen
SCH. II(B) 109 4%
52. Bearing plates SEC-14 CST- ACT
4%
53. Bearings SCH. II(B) 16 4%
54. Bed sheet, pillow cover and other made-ups
SCH. II(B) 17 4%
55. Bed-sheets, bed-covers, chhaddars, table cloth, pillow covers, handkerchieves, scarfs, napkins, dusters, lois, lihafs, jholas, hemmed
SCH. I 29 0%
and fringed towels, orha of handloom fabrics
56. Beehive SCH. I 7 0%
57. Beltings of all varieties and descriptions
SCH. II(B) 18 4%
58. Besan SCH. II(A) 4 1%
59. Betel leaves SCH. I 8 0%
60. Betel nut SCH. II(B) 12 4%
61. Bhusi, chhilka, chokar, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk or outer covering of paddy
SCH. I 4 0%
62. Bindi SCH. I 6 0%
63. Bio fuels SCH. I 61 0%
64. Bio-fertilizers, Bio-micronutrients and plant growth promoters and their regulators, herbicides, rodenticide, insecticides, weedicides and pesticides
SCH. I 42 0%
65. Bio-fuels mixed with petrol or mixed with diesel where contents of Bio-fuel is not less than 5% (M or I)
SCH. III 7 12.5%
66. Biomass briquettes SCH. I 9 0%
67. Bitumen SCH. II(B) 20 4%
68. Black board, flush door & veneer
SCH. II(B) 133 4%
69. Blanket SCH. II(B) 123 4%
70. Blankets and shawl manufactured on handloom & power loom valuing up to rupees 250/-
SCH. I 70 0%
71. Blood bank equipment & consumable
SCH. I 31 0%
72. Blood plasma, red cells and platelets
SCH. I 31 0%
73. Bone meal SCH. II(B) 21 4%
74. Books, periodicals and journals including maps, charts and globes
SCH. I 10 0%
75. Boulders SCH. II(B) 94 4%
76. Boxes, cases, cartons, jerry cans, bags made of paper, paper board, corrugated sheets, plastic (b) moulded tray made from re-cycled paper, (c) tat, bags made of jute and hemp goods (d) laminated jute bags
SCH. II(B) 9 4%
77. Bran of cereals SCH. II(B) 55 4%
78. Bran oil SCH. II(B) 120 4%
79. Braring plate bars SEC-14 CST- ACT
4%
80. Bread of all types other than pizza bread, and buns and rusks
SCH. I 11 0%
81. Bricks SCH. II(B) 137 4%
82. Broom sticks muddhas made of sarkanda, phool, bahari jharoo
SCH. I 12 0%
83. Buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and enameled utensils
SCH. II(B) 8 4%
84. Butter milk SCH. I 25 0%
85. C.I. Pipes, ductile pipe and PVC pipes and fittings thereof
SCH. II(B) 81 4%
86. Cables- industrial (high voltage cables, XLPE Cables, jelly field cables, optical fiberables)
SCH. II(B) 59 4%
87. Calendar SCH. II(B) 85 4%
88. Candles SCH. II(B) 22 4%
89. Cane (Ringal) and Bamboo made basket
SCH. I 5 0%
90. CARE (Co-operative for American Relief Every where
SCH. V 5 Entitled to refund
91. Cart driven by animal and agricultural implements other than those mentioned in any
SCH. I 1 0%
other schedule of this act, manually operated or animal driven or tractor driven.
92. Cast Iron SEC-14 CST- ACT
4%
93. Cast Iron Scrap SEC-14 CST- ACT
4%
94. Castor SEC-14 CST- ACT
4%
95. Castor oil SCH. II(B) 23 4%
96. Cathode ray oscilloscopes
SCH. II(B) 61 4%
97. Caustic potash, soda ash SCH. II(B) 24 4%
98. Caustic soda, caustic potash, soda ash
SCH. II(B) 24 4%
99. Cell phones SCH. II(B) 61 4%
100. Centrifugal and mono block submersible pump sets and parts thereof
SCH. II(B) 25 4%
101. Cereals SEC-14 CST- ACT
4%
102. Cereals Husk and bran SCH. II(B) 55 4%
103. Certified organic cereals and pulses
SCH. I 16 0%
104. Chakla, belan of marble of value up to Rs. 250/-
SCH. I 67 0%
105. Chalk sticks SCH. I 13 0%
106. Charcoal SCH. II(B) 26 4%
107. Charkha, Ambar Charkha, handlooms
SCH. I 14 0%
108. Chemical fertilizers, Micronutrients and plant growth promoters and their regulators, herbicides, rodenticide, insecticides, weedicides and pesticides
SCH. II(B) 27 4%
109. Chhilka, chokar, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk or outer covering of paddy and aquatic, poultry-
SCH. I 4 0%
110. Chicory SCH. II(B) 31 4%
111. Chilies Dry SCH. II(B) 105 4%
112. Chiwra SCH. I 15 0%
113. Chokar SCH. I 4 0%
114. Chunni SCH. I 4 0%
115. Clay including fire clay, fine china clay and ball clay
SCH. II(B) 28 4%
116. Clinker SCH. II(B) 67 4%
117. Coal of all kind, excluding charcoal
SEC-14 CST- ACT
4%
118. Coal, excluding charcoal SEC-14 CST- ACT
4%
119. Coarse grains excluding paddy, rice and wheat, but including kutu, ramdana, singhara (whether fresh, dried or boiled), kutu flour and singhara flour
SCH. I 17 0%
120. Coconut (i.e. Copra excluding tender Coconuts)
SEC-14 CST- ACT
4%
121. Coconut fiber SCH. II(B) 29 4%
122. Coconut green (green coconut)
SCH. II(B) 30 4%
123. Coconut in shell and separated kernel of coconut, and tender green coconut
SCH. II(B) 30 4%
124. Coconut separated kernel
SCH. II(B) 30 4%
125. Coffee beans and seeds SCH. II(B) 31 4%
126. Coffee powder and all forms of coffee including French Coffee, beans and seeds, cocoa pod, green tea leaf and Chicory.
SCH. II(B) 31 4%
127. Coir and coir products excluding coir mattress
SCH. II(B) 32 4%
128. Colour boxes, crayons, pencil sharpeners and scientific, mathematical, survey, mechanical drawing and biology instruments and
SCH. II(B) 125 4%
apparatus
129. Combs SCH. II(B) 33 4%
130. Computer Systems & Peripherals
SCH. II(B) 61 4%
131. Computer stationery SCH. II(B) 34 4%
132. Condoms and contraceptives
SCH. I 18 0%
133. Contact lens and lens cleaner
SCH. II(B) 104 4%
134. Containers made of aluminium, iron and steel, plastic and other materials except precious metals and enameled utensils
SCH. II(B) 8 4%
135. Cooked food SCH. II(B) 35 4%
136. Copper, zinc and extrusion of those
SCH. II(B) 47 4%
137. Copra SEC-14 CST- ACT
4%
138. Cottage cheese and Paneer
SCH. II(B) 36 4%
139. Cotton and cotton waste SCH. II(B) 37 4%
140. Cotton and silk yarn in hank, and sewing thread.
SCH. II(B) 7 4%
141. Cotton and silk yarn in hanks
SCH. I 19 0%
142. Cotton excluding cotton waste
SEC-14 CST- ACT
4%
143. Cotton Seed SEC-14 CST- ACT
4%
144. Cotton waste SCH. II(B) 37 4%
145. Cotton Yarn SEC-14 CST- ACT
4%
146. Country liquors SCH. III 1 Exempt
147. Crane rails- Heavy & light
SEC-14 CST- ACT
4%
148. Crossing sleeper bars SEC-14 CST- ACT
4%
149. Crossing sleepers SEC-14 CST- ACT
4%
150. Crucibles SCH. II(B) 38 4%
151. Crude bituminous minerals
SEC-14 CST- ACT
4%
152. Crude petroleum oils SEC-14 CST- 4%
ACT
153. Crude Oil SEC-14 CST- ACT
4%
154. Cumin seed, aniseed, turmeric and dry chilies, and dry fruits
SCH. II(B) 105 4%
155. Cups, glasses and plates of paper and plastics
SCH. II(B) 39 4%
156. Curd SCH. I 25 0%
157. Cycle rickshaws and parts, tyres, tubes thereof
SCH. II(B) 19 4%
158. Dalia SCH. II(B) 13 4%
159. Declared Goods as specified in Section 14 of the Central Sales Tax Act, 1956, except coarse grain and pulses
SCH. II(B) 40 4%
160. Defective, rejects, cuttings or end pieces of iron & steel
SEC-14 CST- ACT
4%
161. De-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk or outer covering of paddy and aquatic, poultry
SCH. I 4 0%
162. Dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana
SCH. I 32 0%
163. Diary SCH. II(B) 85 4%
164. Diesel as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 (M or I)
SCH. III 3 21%
165. Diodes, transistors & similar semi-conductors devices
SCH. II(B) 61 4%
166. Dolomite and other white washing materials
SCH. II(B) 67 4%
167. Drip irrigation system SCH. I 20 0%
168. Drugs SCH. II(B) 41 4%
169. Drugs, medicines and SCH. II(B) 41 4%
pharmaceutical preparations (Allopathic, Ayurvedic, Homeopathic and Unani) including vaccines, syringes and dressings, medicated ointments produced under drug license and light liquid paraffin of IP grade
170. Dry chilies SCH. II(B) 105 4%
171. Dry fruits SCH. II(B) 105 4%
172. Dry ribbed rubber SCH. II(B) 96 4%
173. Dry Plant, Herb, bark, dry root, commonly known as jari buti, dry flower and aromatic plant and grasses including herbs of organic solvent oil
SCH. I 30 0%
174. Dry root, commonly known as jari buti, dry flower and aromatic plant and grasses including herbs of organic solvent oil
SCH. I 30 0%
175. Ductile pipe SCH. II(B) 81 4%
176. DVD & CD SCH. II(B) 61 4%
177. Dyes SCH. II(B) 42 4%
178. E.P.A.B.X. SCH. II(B) 3 4%
179. Earthen pot and all other goods of clay manufactured by potterer
SCH. I 21 0%
180. Edible oils SCH. II(B) 43 4%
181. Edible variety of rab gur SCH. I 28 0%
182. Electrical apparatus for line telephony or line telegraphy
SCH. II(B) 61 4%
183. Electrical capacitors, fixed, variable & parts
SCH. II(B) 61 4%
184. Electrical energy SCH. I 22 0%
185. Electrical resistors SCH. II(B) 61 4%
186. Electronic Diaries SCH. II(B) 61 4%
187. Electronic integrated circuits & micro
SCH. II(B) 61 4%
assemblies
188. Electronics typewriters SCH. II(B) 61 4%
189. Embroidery machines SCH. II(B) 44 4%
190. Embroidery needles SCH. II(B) 44 4%
191. Embroidery or zari articles, that is to say- (i) imi; (ii) zari (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass bead; (xii) glzal;
SCH. II(B) 44 4%
192. Envelope, post card etc. sold by Government; rupee note when sold to the Reserve Bank of India; and cheques, loose or in book form
SCH. I 41 0%
193. Equipments and consumables used in blood banks for blood collection, aphaeresis procedure and blood processing including component formation.
SCH. I 31 0%
194. Exercise book SCH. II(B) 45 4%
195. Fasteners but excluding iron or steel wires.
SCH. II(B) 75 4%
196. Feeding bottles SCH. II(B) 46 4%
197. Ferrous metals and alloys; non metals such as aluminium, copper, zinc and extrusion of those
SCH. II(B) 47 4%
198. Fibre sheets SCH. II(B) 129 4%
199. Fibres of all types SCH. II(B) 48 4%
200. Fibre waste SCH. II(B) 48 4%
201. Fine china clay SCH. II(B) 28 4%
202. Fire clay SCH. II(B) 28 4%
203. Fire wood SCH. II(B) 49 4%
204. Fish plate bars SEC-14 CST- ACT
4%
205. Fish plates SEC-14 CST- ACT
4%
206. Fishnet and fishnet fabrics, and fish seeds,
SCH. I 23 0%
prawn/shrimp seeds
207. Flour of Kutu and singhara
SCH. I 17 0%
208. Flush door SCH. II(B) 133 4%
209. Following articles of wood carving each valuing rupees 250 or below- 1. Agarbatti stand
carved; 2. Boxes carved 4”X4”
to 8” 12”; 3. Bangle box carved
12”X16”; 4. Bangles stand
carved 12”X16”; 5. Bowls carved 4” to
10”; 6. Book stand carved
12” to 16”; 7. Coaster set carved; 8. Candle stand
carved; 9. Calendar carved; 10. Casset stand carved; 11. Coner rack carved
12” X 16”; 12. Chakla belan of
wood Carving; 13. Elephants carved; 14. Flower pot carved; 15. Frame carved; 16. Fruit tray carved; 17. Key hangers carved; 18. Kharao (chatti)
carved; 19. Letter rack carved; 20. Leaf tray carved; 21. Plate carved 5” to
12”; 22. Powder pot carved; 23. Pen stand carved; 24. Ramayan boxes
carved; 25. Ramayan stand
carved 10” to 24; 26. Sindoor pot carved;
SCH. I 66 0%
27. Spoon – Palta; 28. Tea tray carved; 29. Temple carved upto
24”; 30. Table carved 6” to
18”; 31. Wall plate carved; 32. Wall bracket carved; 33. Walking stick of all
types
210. Food grains and other goods excluding Kerosene oil sold through Public Distribution System.
SCH. I 27 0%
211. Footwear made of molded plastic
SCH. I 3 0%
212. French Coffee, beans and seeds, cocoa pod, green tea leaf and Chicory
SCH. II(B) 31 4%
213. Fresh flowers SCH. I 26 0%
214. Fresh fruits and vegetables including garlic and ginger
SCH. I 24 0%
215. Fresh milk SCH. I 25 0%
216. Fresh plants, saplings and fresh flowers
SCH. I 26 0%
217. Fruit drinks SCH. II(B) 6 4%
218. Fruit juices (whether in sealed containers or otherwise)
SCH. II(B) 6 4%
219. Fruit shakes like mango shake
SCH. I 24 0%
220. G.I. Pipes SCH. II(B) 81 4%
221. Garlic SCH. I 24 0%
222. Geometry boxes, colour boxes, crayons, pencil sharpeners, and scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus
SCH. II(B) 125 4%
223. Ginger SCH. I 24 0%
224. Gingili oil SCH. II(B) 120 4%
225. Ginned Cotton SEC-14 CST- ACT
4%
226. Glass chimney SCH. I 34 0%
227. Glucose-D SCH. II(B) 50 4%
228. Gold SCH. II(A) 1 1%
229. Goods of the following description valuing up to rupees 250/-1. Artificial Mangal Sutra, their thread and chain and artificial locket, 2. Conch, chanwar, Pooja utensil, 3. Chakla, belan of marble
SCH. I 67 0%
230. Gorkhali Khukhri SCH. I 36 0%
231. Gram- fried and roasted SCH. I 15 0%
232. Gram or Gulab Gram SCH. II(A) 4 1%
233. Graph book SCH. II(B) 45 4%
234. Grit SCH. II(B) 94 4%
235. Groundnut SEC-14 CST- ACT
4%
236. Gur including gur-shakkar, jaggery powder, gur-lauta, gur-raskat and palmyra-gur and edible variety of rab gur
SCH. I 28 0%
237. Human blood, blood plasma, red cells
SCH. I 31 0%
238. Hand knitted woolen sweaters
SCH. I 62 0%
239. Hand made washing soap
SCH. II(B) 131 4%
240. Hand pumps, parts and fittings
SCH. II(B) 51 4%
241. Hand kerchiefs, scarfs, napkins, dusters, lois, lihafs, jholas, hemmed and fringed towels, orhanisof handloom fabrics
SCH. I 29 0%
242. Handloom fabrics of all kinds, whether plain, printed, dyed or embroidered, including dhotis, sarees, bed-sheets, bed-covers,
SCH. I 29 0%
chhaddars, table cloth, pillow covers
243. Handlooms SCH. I 14 0%
244. Hard-board SCH. II(B) 129 4%
245. Hardware including Nuts, bolts, screws, nails and fasteners, but excluding iron or steel wires.
SCH. II(B) 75 4%
246. Harvesters SCH. II(B) 115 4%
247. Havan Samagri including sambrani and lobhana.
SCH. I 32 0%
248. Hawai chappals & their straps.
SCH. I 3 0%
249. Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower and aromatic plant and grasses including herbs of organic solvent oil
SCH. I 30 0%
250. Herbs of organic solvent oil
SCH. I 30 0%
251. Hides and skins SEC-14 CST- ACT
4%
252. High Commissioners, Ambassadors and diplomats of foreign States in India
SCH. V 1 Entitled to refund
253.
254. High voltage cables SCH. II(B) 59 4%
255. Hing (Asafoctida) SCH. II(B) 52 4%
256. Hoe bars SEC-14 CST- ACT
4%
257. Honey SCH. I 7 0%
258. Honga SEC-14 CST- ACT
4%
259. Hose pipes and fittings thereof
SCH. II(B) 53 4%
260. Hosiery goods SCH. II(B) 54 4%
261. HSN parts & Accessories SCH. II(B) 61 4%
262. Hukka, Tobacco (Manufactured from un manufactured Tobacco)
SCH. I 58 0%
263. Husk and bran of cereals SCH. II(B) 55 4%
264. Husk including SCH. II(B) 56 4%
groundnut husk
265. Hydrogenated vegetable oil.
SCH. II(B) 119 4%
266. Ice SCH. II(B) 57 4%
267. Idols (religious) made of clay & hand made religious idols of stone.
SCH. I 48 0%
268. Ilaichidana SCH. II(B) 109 4%
269. Imitation Jewellery SCH. II(B) 58 4%
270. Implements used by handicapped persons
SCH. I 2 0%
271. Incense sticks commonly known as aggarbatti, dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana
SCH. I 32 0%
272. Indigenous hand made musical instruments
SCH. I 33 0%
273. Industrial cables (high voltage cables, XLPE Cables, jelly field cables, optical fiberables)
SCH. II(B) 59 4%
274. Industrial Oxygen SCH. II(B) 135 4%
275. Ingot moulds, Bottom plates
SEC-14 CST- ACT
4%
276. Insecticides of Chemical SCH. II(B) 27 4%
277. Insulators SCH. II(B) 60 4%
278. Iron & Steel SEC-14 CST- ACT
4%
279. Iron & Steel discs, rings, forgings & steel castings
SEC-14 CST- ACT
4%
280. Iron & Steel plates both plain & chequered in all qualities
SEC-14 CST- ACT
4%
281. Iron & steel sheets, hoops, strips & skelp both black & galvanized, Hot & cold rolled, Plain & corrugated in all qualifies, in straight lengths & in coil form as rolled & in riveted conditions.
SEC-14 CST- ACT
4%
282. Iron Scrap SEC-14 CST- ACT
4%
283. Iron skull scrap SEC-14 CST- ACT
4%
284. IT products as specified below – (i) Word processing
machines, electronics
typewriters (ii) Micro phones,
multimedia speakers, head phones etc.
(iii) Telephone answering machines
(iv) Prepared unrecorded media for sound recording
(v) Prepared recorded media for sound recording
(vi) IT software or any media
(vii) Transmission apparatus other than apparatus for radio or TV broadcasting
(viii) Radio communication receivers, Radio Pagers
(ix) Aerials, Antennas and parts
(x) LCD panels, LED panels and parts
(xi) Electrical capacitors, fixed, variable and
parts (xii) Electronic calculators (xiii) Electrical reistors (xiv) Printed circuits (xv) Switches, connectors,
Relays for up to 5 amps
(xvi) Data/Graphic Display tubes, other than picture tubes, and parts
(xvii) Diodes, transistors and similar semi-conductor devices
(xviii) Electronic integrated circuits and Micro-assemblies
(xix) Signal Generators
SCH. II(B) 61 4%
and parts (xx) Optical fiber cables. (xxi) Optical fiber and
optical fiber bundles, cables
(xxii) Liquid Crystal devices, flat panel display devices and parts
(xxiii) Computer systems and peripherals, Electronic diaries
(xxiv) Cathode ray oscilloscopes,
Spectrum analyzers, Signal analyzers.
(xxv) Parts and accessories of HSN 84.69, 84.70 & 84.71
(xxvi) DC Micro motors, stepper motors of 37.5 watts.
(xxvii) Parts of HSN 85.01. (xxviii) Uninterrupted
power supply. (xxix) Permanent magnets
and articles (xxx) Electrical
apparatus for line telephony or line telegraphy.
(xxxi) Cell phones
(xxxii) DVD and CD
285. Jaggery Powder SCH. I 28 0%
286. Jamba – Taramira SEC-14 CST- ACT
4%
287. Jams, jellies (whether in sealed containers or otherwise)
SCH. II(B) 6 4%
288. Jari butti, dry flower and aromatic plant and grasses including herbs of organic solvent oil
SCH. I 30 0%
289. Jelly field cables SCH. II(B) 59 4%
290. Jerry cans SCH. II(B) 9 4%
291. Jewellary made from gold, silver, platinum and other precious metals
SCH. II(A) 2 1%
292. Jowar SCH. I 17 0%
293. Juice of fresh fruits SCH. I 24 0%
294. Jute SEC-14 CST- ACT
4%
295. Karanja, Pongam, Honga SEC-14 CST- ACT
4%
296. Katha SCH. II(B) 62 4%
297. Kerosene based light trap used for agricultural purposes
SCH. II(B) 132 4%
298. Kerosene lamp/lantern, petromax, glass chimney
SCH. I 34 0%
299. Kerosene Oil (M or I) SCH. III 6 12.5%
300. Khadi garments/goods and made-ups as may be notified by the Government
SCH. I 35 0%
301. Khandsari SCH. II(B) 63 4%
302. Khoya/khoa SCH. II(B) 64 4%
303. Knitting wool SCH. II(B) 65 4%
304. Kodan SCH. I 17 0%
305. Kokum SEC-14 CST-ACT
4%
306. Kripan used by Sikhs and Gorkhali Khukhri
SCH. I 36 0%
307. Kumkum SCH. I 6 0%
308. Kusum SEC-14 CST- ACT
4%
309. Kutu (whether fresh, dried or boiled), kutu flour
SCH. I 17 0%
310. Laboratory note book SCH. II(B) 45 4%
311. Laminated jute bags SCH. II(B) 9 4%
312. Latex SCH. II(B) 96 4%
313. LCD, FPD devices & parts
SCH. II(B) 61 4%
314. Leaf plates and cups pressed or stitched.
SCH. I 37 0%
315. Light liquid paraffin of IP grade
SCH. II(B) 41 4%
316. Lignite SCH. II(B) 66 4%
317. Lime, lime stone SCH. II(B) 67 4%
318. Line seed SEC-14 CST- ACT
4%
319. Liquid product of SCH. II(B) 69 4%
cellulose, commonly known as L.P.C., and liquid product of earthen waste
320. Lobhana SCH. I 32 0%
321. Loose biscuits SCH. II(B) 70 4%
322. Lottery tickets SCH. II(C) 1 32.5%
323. LPG – Domestic use SEC-14 CST- ACT
4%
324. Lubricants of all kind (M or I)
SCH. III 8 20%
325. Lussi SCH. I 25 0%
326. Mahua, illupai, Ippe SEC-14 CST- ACT
4%
327. Maida SCH. II(A) 4 1%
328. Maize SCH. I 17 0%
329. Maize starch, maize gluten, maize germ and oil
SCH. II(B) 71 4%
330. Man made fabrics SEC-14 CST- ACT
4%
331. Mangawri, bari SCH. I 43 0%
332. Mango shake SCH. I 24 0%
333. Manually operated Agricultural implements other than those mentioned in any other schedule of this Act
SCH. I 1 0%
334. Maps, charts and globes SCH. I 10 0%
335. Meat, fish, prawn and other aquatic products when not cured or frozen or processed or tinned and eggs, poultry and livestock.
SCH. I 38 0%
336. Medical equipment/ devices and implants
SCH. II(B) 72 4%
337. Medical Oxygen SCH. I 65 0%
338. Medicated ointments produced under drug license
SCH. II(B) 41 4%
339. Medicines and pharmaceutical preparations (Allopathic, Ayurvedic, Homeopathic and Unani)
SCH. II(B) 41 4%
340. Medicines manufactured from Gau-mutra
SCH. I 63 0%
341. Mehandi SCH. I 6 0%
342. Metal castings of all kind SCH. II(B) 5 4%
343. Methyl Alcohol, Alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding Country liquors (M or I)
SCH. III 1 32.5%
344. Micro-Nutrient Mixtures SCH. I 64 0%
345. Micro phones, multimedia speakers, head phones etc.
SCH. II(B) 61 4%
346. Mixed PVC stabilizer SCH. II(B) 73 4%
347. Molasses SCH. II(C) 2 20%
348. Mono block submersible pump sets and parts thereof
SCH. II(B) 25 4%
349. Motor Spirit as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 (M or I)
SCH. III 2 25%
350. Molded plastic footwear SCH. I 3 0%
351. Murmura (laya) SCH. I 15 0%
352. Mustard SEC-14 CST- ACT
4%
353. Namkeen unpacked SCH. II(B) 109 4%
354. Nariyal SCH. II(B) 121 4%
355. National flag SCH. I 39 0%
356. Natural gas (M or I) SCH. III 5 20%
357. Neem, vepa SEC-14 CST- ACT
4%
358. Newar, baan and baan rassi
SCH. I 40 0%
359. Nigar seed SEC-14 CST- ACT
4%
360. Nipples SCH. II(B) 46 4%
361. Non ferrous metals and alloys; non metals such as aluminium, copper, zinc and extrusion of those
SCH. II(B) 47 4%
362. Non judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note when sold to the Reserve Bank of India; and cheques, loose or in book form
SCH. I 41 0%
363. Non-mechanized boats used by fisherman for fishing
SCH. II(B) 74 4%
364. Nuts, bolts, screws, nails and fasteners but excluding iron or steel wires.
SCH. II(B) 75 4%
365. Oil cake SCH. II(B) 76 4%
366. Oil seeds SCH. II(B) 77 4%
367. Oilseeds SEC-14 CST- ACT
4%
368. Optical fiber cables SCH. II(B) 61 4%
369. Optical fiberables SCH. II(B) 59 4%
370. Ores and minerals excluding minor minerals
SCH. II(B) 78 4%
371. Organic cereals certified SCH. I 16 0%
372. Organic manure, Bio-fertilizers, Bio-micronutrients and plant growth promoters and their regulators, herbicides, rondenticide, insecticides, weedicides and pesticides
SCH. I 42 0%
373. Other made-ups of cloth SCH. II(B) 17 4%
374. Outer covering of paddy SCH. I 4 0%
375. OXAM SCH. V 6 Entitled to refund
376. P.B.X. (Private Branch Exchange)
SCH. II(B) 3 4%
377. Paddy SEC-14 CST- ACT
4%
378. Paddy SCH. II(B) 92 4%
379. Palmyra-gur and edible variety of rab gur
SCH. I 28 0%
380. Paneer SCH. II(B) 36 4%
381. Papar, kachri, sewaiya, mangawri, bari and soyabeen bari (excluding soyabeen bari sold in airtight packets)
SCH. I 43 0%
382. Paper cups, glasses and plates
SCH. II(B) 39 4%
383. Paper including news prints and paper board
SCH. II(B) 79 4%
384. Paper pulp SCH. II(B) 88 4%
385. Paraffin wax SCH. II(B) 80 4%
386. Parts & fittings of Hand pumps
SCH. II(B) 51 4%
387. Pasteurized milk SCH. I 25 0%
388. Pattu, gabba, shawl and blanket
SCH. II(B) 123 4%
389. Peanut SEC-14 CST- ACT
4%
390. Permanent Magnets & articles
SCH. II(B) 61 4%
391. Pesticides (of Chemical) SCH. II(B) 27 4%
392. Pig iron, Sponge Iron & Cast Iron
SEC-14 CST- ACT
4%
393. Pillow cover and other made-ups
SCH. II(B) 17 4%
394. Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipe and PVC pipes and fittings thereof
SCH. II(B) 81 4%
395. Pizza bread SCH. II(B) 82 4%
396. Plastic granules, plastic powder and master batches
SCH. II(B) 83 4%
397. Plastic cups, glasses and plates
SCH. II(B) 39 4%
398. Platelets SCH. I 31 0%
399. Platinum and other precious metals
SCH. II(A) 1 1%
400. Plywood including hard-board and fibre sheets
SCH. II(B) 129 4%
401. Plywood product namely black board, flush door & veneer.
SCH. II(B) 133 4%
402. Poha parched, fried and roasted gram.
SCH. I 15 0%
403. Polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in hank, hand sewing thread.
SCH. II(B) 7 4%
404. Pongam SEC-14 CST- ACT
4%
405. Pooja utensil of value up to 250/-
SCH. I 67 0%
406. Porridge SCH. II(B) 84 4%
407. Post card, Envelope etc. sold by Government; rupee note when sold to the Reserve Bank of India; and cheques, loose or in book form
SCH. I 41 0%
408. Potash and phosphatic components of the following chemical fertilizers- (1)D.A.P.(18:46:0)(2) M.O.P. (3)S.S.P.(4)N.P.K.(12:32:16/ 20:20:0/15:15:15)/23:23:0/ 14:35:14/20:20:10.
SCH. I 44 0%
409. Poultry feed, cattle feed and cattle fodder including green fodder, chunni, bhusi, chhilka, choker, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk or outer covering of paddy and aquatic, poultry
SCH. I 4 0%
410. Power tillers SCH. II(B) 115 4%
411. Prasadam sold by religious institutions
SCH. I 45 0%
412. Prawn/Shrimp seeds SCH. I 23 0%
413. Precious and semi precious stones
SCH. II(A) 3 1%
414. Pre-engineered steel building & steel components thereof.
SCH. II(B) 134 4%
415. Pressed steel sleepers SEC-14 CST- ACT
4%
416. Pressure cookers & pans SCH. II(B) 8 4%
417. Printed circuits SCH. II(B) 61 4%
418. Printed material including diary, calendar etc.
SCH. II(B) 85 4%
419. Printing ink excluding toner and cartridges
SCH. II(B) 86 4%
420. Processed meat, poultry, fish, prawn and other aquatic products
SCH. II(B) 87 4%
421. Pulp of bamboo, wood and paper
SCH. II(B) 88 4%
422. Pulses SCH. II(A) 4 1%
423. Pulses certified SCH. I 16 0%
424. Punna, Undi SEC-14 CST- ACT
4%
425. PVC pipes and fittings thereof
SCH. II(B) 81 4%
426. Ragi SCH. I 17 0%
427. Rai SEC-14 CST- ACT
4%
428. Railway wagons, engines, coaches and parts thereof
SCH. II(B) 89 4%
429. Rakhi SCH. I 46 0%
430. Ramdana (whether fresh, dried or boiled)
SCH. I 17 0%
431. Rapeseed SEC-14 CST- ACT
4%
432. Rassi (baan ki) SCH. I 40 0%
433. Raw rubber SCH. II(B) 96 4%
434. Raw wool SCH. I 47 0%
435. Readymade garments SCH. II(B) 90 4%
436. Red Palm SEC-14 CST- ACT
4%
437. Refractory monolithic SCH. II(B) 91 4%
438. Religious idols of stone, hand made.
SCH. I 48 0%
439. Religious pictures not for use as calendar or publicity material and idols made of clay & hand made religious idols of stone.
SCH. I 48 0%
440. Renewable energy devices & equipment
SCH. I 49 0%
generating or utilizing renewable source of energy including those detailed below, & their spare parts- 1) Flat plate solar collectors. 2) Concentrating and pipe type solar collectors. 3) Solar cookers 4) Solar water heaters and systems 5) Solar air heating systems. 6) Solar low pressure steam systems
7) Solar crop driers and systems 8) Solar stilles and desalination systems 9) Solar pumps base on solar thermal and solar photovoltaic conversion. 10) Solar power generating systems. 11) Solar photovoltaic modules and panels for water pumping and other applications. 12) Wind mill and any specially designed devices on wind mills. 13) Any special devices including electric generators and pumps running on wind energy. 14) Biogas plant and biogas engines. 15) Agricultural and municipal waste conversion devices producing energy. 16) Equipment for utilizing ocean waves and thermal
energy. 17) Ocean thermal energy conversion system. 18) Fuel efficient wood burning stoves/improved choolhas. 19) Battery operated motor vehicles.
441. Resin SCH. II(B) 95 4%
442. Rewari, gajak SCH. II(B) 109 4%
443. Rice SEC-14 CST- ACT
4%
444. Rice bran, rice polish and rice husk excluding de-oiled rice bran, de-oiled rice polish and de-oiled rice husk
SCH. II(B) 93 4%
445. Rice, wheat, pulses and paddy- (Note- Though the pulses had been inserted in Schedule-IIA vide Noti. No. 208/20.3.2008, but still till today it has not been removed from this entry)
SCH. II(B) 92 4%
446. River sand, grit & boulders
SCH. II(B) 94 4%
447. Rubber SCH. II(B) 96 4%
448. Rudraksh, Rudraksh mala and Tulsi kanthi-mala
SCH. I 50 0%
449. Rudraksh mala, Rudraksh and Tulsi kanthi-mala
SCH. I 50 0%
450. Runner scrap SEC-14 CST- ACT
4%
451. Sacred thread, commonly known as yagyopavit
SCH. I 50 0%
452. Safety matches SCH. II(B) 98 4%
453. Safflower SEC-14 CST- ACT
4%
454. Sal SEC-14 CST- ACT
4%
455. Sales to or purchases and sales by Canteens Stores Department/ Military Canteen of all goods, other than those specified in Schedule-IV
SCH. IV 1 Exempt
456. Salt (branded or otherwise)
SCH. I 51 0%
457. Sand, grit & boulders SCH. II(B) 94 4%
458. Sarees, bed-sheets, bed- SCH. I 29 0%
covers, chhaddars, table cloth, pillow covers, handkerchiefs, scarfs, napkins, dusters, Lois, lihafs, jholas, hemmed and fringed towels, orha of handloom fabrics
459. Sarson, Yellow & Brown SEC-14 CST- ACT
4%
460. Sattu and parched, fried and roasted gram.
SCH. I 15 0%
461. Sawai grass and rope SCH. II(B) 97 4%
462. Scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus
SCH. II(B) 125 4%
463. Seasamum SEC-14 CST- ACT
4%
464. Seeds of all kinds other than oil seeds
SCH. I 52 0%
465. Semen including frozen semen of animals.
SCH. I 53 0%
466. Separated milk, curd and lussi.
SCH. I 25 0%
467. Sewaiya, mangawri, bari and soyabeen bari (excluding soyabeen bari sold in airtight packets)
SCH. I 43 0%
468. Sewing machines, its parts and accessories
SCH. II(B) 99 4%
469. Sewing thread. SCH. II(B) 7 4%
470. Shawl and blanket SCH. II(B) 123 4%
471. Shawl manufactured on handloom & power loom valuing up to rupees 250/-
SCH. I 70 0%
472. Sheet bars SEC-14 CST- ACT
4%
473. Ship and other water vessels
SCH. II(B) 100 4%
474. Signal analyzers SCH. II(B) 61 4%
475. Signal generators SCH. II(B) 61 4%
476. Silk fabrics excluding handloom silk unless covered by Additional
SCH. II(B) 101 4%
Excise Duty
477. Silk worm laying cocoon and raw silk
SCH. I 54 0%
478. Silk yarn in hank, and sewing thread
SCH. II(B) 7 4%
479. Silver, platinum and other precious metals
SCH. II(A) 1 1%
480. Sindur SCH. I 6 0%
481. Singhara (whether fresh, dried or boiled), and sighara flour
SCH. I 17 0%
482. sighara flour SCH. I 17 0%
483. Skelp bars SEC-14 CST-ACT
4%
484. Skimmed milk powder and UHT milk
SCH. II(B) 102 4%
485. Skins SEC-14 CST- ACT
4%
486. Slate (excluding writing boards), slate pencils, takhti and wooden scale & duster
SCH. I 55 0%
487. Sleeper bars SEC-14 CST-ACT
4%
488. Soda ash SCH. II(B) 24 4%
489. Sodium bi-chromate SCH. II(B) 15 4%
490. Software SCH. II(B) 61 4%
491. Solvent oils other than organic solvent oil
SCH. II(B) 103 4%
492. Soyabean SEC-14 CST-ACT
4%
493. Soyabean bari (excluding soyabean bari sold in airtight packets)
SCH. I 43 0%
494. Spectacles, parts and components thereof
SCH. II(B) 104 4%
495. Spectrum analyzers SCH. II(B) 61 4%
496. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies, and dry fruits
SCH. II(B) 105 4%
497. Spirits and spirituous liquors of all kinds including Methyl Alcohol, Alcohol as
SCH. III 1 32.5%
defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors (M or I)
498. Sponge Iron & Cast Iron SEC-14 CST-ACT
4%
499. Sports goods excluding apparels and footwear
SCH. II(B) 106 4%
500. Sprinkler irrigation system and parts thereof
SCH. I 20 0%
501. Stainless steel sheets not falling under declared goods
SCH. II(B) 107 4%
502. Staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread.
SCH. II(B) 7 4%
503. Starch SCH. II(B) 108 4%
504. Steel SEC-14 CST-ACT
4%
505. Steel angles, joints, channels, tees, sheet pilling, section, Z-sections or any other rolled sections
SEC-14 CST-ACT
4%
506. Steel bars SEC-14 CST-ACT
4%
507. Steel bars in coil form as well as straight lengths
SEC-14 CST-ACT
4%
508. Steel bars octagons & hexagon
SEC-14 CST-ACT
4%
509. Steel bars plain & ribbed or twisted
SEC-14 CST-ACT
4%
510. Steel bars rounds, rods SEC-14 CST-ACT
4%
511. Steel bars, squares, flats SEC-14 CST-ACT
4%
512. Steel flats SEC-14 CST-ACT
4%
513. Steel melting scrap in all forms including steel skull, turnings & borings
SEC-14 CST-ACT
4%
514. Steel rods SEC-14 CST-ACT
4%
515. Steel semis SEC-14 CST-ACT
4%
516. Steel squares, flats SEC-14 CST-ACT
4%
517. Steel structurals SEC-14 CST-ACT
4%
518. Steel tube fittings SEC-14 CST-ACT
4%
519. Steel tubes both welding & seamless of all diameters & lengths, including tube fittings
SEC-14 CST-ACT
4%
520. Sticks made of bamboo or cane (Ringal) and basket made from these.
SCH. I 5 0%
521. Submersible pump sets and parts thereof
SCH. II(B) 25 4%
522. Sugar on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957.
SCH. I 56 0%
523. Sugar products namely Kulia, batasha, Khilona, ilaichidana etc. packed or unpacked
SCH. II(B) 109 4%
524. Suji SCH. II(A) 4 1%
525. Sunflower SEC-14 CST-ACT
4%
526. Sweetmeat, rewari, gajak SCH. II(B) 109 4%
527. Switches, connectors, relays for up 5 amps
SCH. II(B) 61 4%
528. Takhti SCH. I 55 0%
529. Tamarind seed and powder
SCH. II(B) 110 4%
530. Tat, jute & hemp bags SCH. II(B) 9 4%
531. Tea SCH. II(B) 111 4%
532. Tea leaf green (Green tea leaf)
SCH. II(B) 31 4%
533. Telephone answering machines
SCH. II(B) 61 4%
534. Tele-printers equipments and parts thereof
SCH. II(B) 3 4%
535. Textile on which additional excise duty is
SCH. I 57 0%
leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957, but excluding bed-sheets, pillow cover and other made-ups, and imported varieties of textiles.
536. Threshers SCH. II(B) 115 4%
537. Til SEC-14 CST-ACT
4%
538. Tin bars SEC-14 CST-ACT
4%
539. Tin plates, both hot dipped & electrolytic & tin free plates
SEC-14 CST-ACT
4%
540. Toddy, neera and arak SCH. II(B) 112 4%
541. Tools SCH. II(B) 113 4%
542. Tools alloys & special steel
SEC-14 CST-ACT
4%
543. Toria SEC-14 CST-ACT
4%
544. Toys excluding electronic toys
SCH. II(B) 114 4%
545. Tractor Driven Agricultural implements other than those mentioned in any other Schedule of this Act,
SCH. I 1 0%
546. Tractors, threshers, harvesters, power tillers, trolley and attachment and parts thereof
SCH. II(B) 115 4%
547. Transmission apparatus SCH. II(B) 61 4%
548. Transmission towers SCH. II(B) 116 4%
549. Tricycles, cycle rickshaws and parts, tyres, tubes thereof
SCH. II(B) 19 4%
550. Trolley and attachment and parts thereof of tractor
SCH. II(B) 115 4%
551. True Mustard SEC-14 CST-ACT
4%
552. Tulsi kanthi-mala SCH. I 50 0%
553. Tung SEC-14 CST-ACT
4%
554. Tur or arhar SCH. II(A) 4 1%
555. Turmeric and dry chilies, and dry fruits
SCH. II(B) 105 4%
556. Tyres SEC-14 CST-ACT
4%
557. Tyres and tubes, spare parts and accessories of carts driven manually or by animals
SCH. I 68 0%
558. Tyres, tubes of Bicycles, tricycles, cycle rickshaws
SCH. II(B) 19 4%
559. UHT milk SCH. II(B) 102 4%
560. Umbrella except garden umbrella
SCH. II(B) 117 4%
561. Unginned Cotton SEC-14 CST-ACT
4%
562. United Nations International Children’s Emergency Fund
SCH. V 3 Entitled to refund
563. United National Organization and its specialized Agencies in Uttarakhand
SCH. V 2 Entitled to refund
564. Un-manufactured tobacco excluding Hukka Tobacco, bidis and tobacco used in manufacture of bidis.
SCH. II(B) 136 4%
565. Unprocessed green tea leaves
SCH. I 59 0%
566. UPS (Uninterrupted Power Supply)
SCH. II(B) 61 4%
567. Urad or black gram SCH. II(A) 4 1%
568. Used motor vehicle not covered by any other Notification under the Act.
SCH. II(B) 118 4%
569. Vaccines, syringes and dressings
SCH. II(B) 41 4%
570. Vanaspati (hydrogenated vegetable oil)
SCH. II(B) 119 4%
571. Vegetable oil including gingili oil and bran oil
SCH. II(B) 120 4%
572. Veneer SCH. II(B) 133 4%
573. Washing soap hand made
SCH. II(B) 131 4%
574. Water Mills (Gharat and equipments for the establishment of Water Mills (Gharat) and specially designed devices for improved Gharat (Water Mills)
SCH. I 69 0%
575. Water other than- (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) water sold in sealed container
SCH. I 60 0%
576. Weedicides (of Chemical) SCH. II(B) 27 4%
577. Welding electrodes & welding rods & alumino thermic mixture (Thermit portions)
SCH. II(B) 130 4%
578. Wet dates and nariyal SCH. II(B) 121 4%
579. Wheat SEC-14 CST-ACT
4%
580. Wheels SEC-14 CST-ACT
4%
581. Wheel sets SEC-14 CST-ACT
4%
582. White washing materials SCH. II(B) 67 4%
583. Wire rods rolled drawn, galvanized, aluminized, tinned or coated such as copper
SEC-14 CST-ACT
4%
584. wires rolled drawn, galvanized, aluminized, tinned or coated such as copper
SEC-14 CST-ACT
4%
585. Wireless equipments and parts thereof
SCH. II(B) 3 4%
586. Wire-mesh manufactured through warf & warf (Tana Bana)
SCH. II(B) 128 4%
587. Wood pulp SCH. II(B) 88 4%
588. Wooden crates SCH. II(B) 122 4%
589. Wooden scale SCH. I 55 0%
590. Woolen Lois SCH. II(B) 123 4%
591. Word processing machines
SCH. II(B) 61 4%
592. Woven fabrics of wool SEC-14 CST-ACT
4%
593. Writing ink SCH. II(B) 124 4%
594. Writing instruments, geometry boxes, colour boxes, crayons, pencil sharpeners and scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus
SCH. II(B) 125 4%
595. XLPE Cables, jelly field cables, optical fiberables
SCH. II(B) 59 4%
596. Zari SCH. II(B) 44 4%
597. Zinc and its extrusion SCH. II(B) 47 4%
598. Zinc Sulphate Fertilizer & Micro-Nutrient Mixtures
SCH. I 64 0%
599. Zip fastener SCH. II(B) 126 4%
600. zip roll and components thereof
SCH. II(B) 126 4%