1.

Agricultural implements, manually operated or animal driven

2.

Aids and Implements used by handicapped persons

3.

Aquatic feed, poultry feed and cattle feed including grass, hay and straw, *[husk and bran of cereals and pulses, supplements, concentrated and additives of such feed and de-oiled cakes, but excluding (i) other oil cakes and (ii) rice bran].

*included w.e.f. 29.07.2005

4.

Betel leaves and betel nuts (excluding* supari and betel nuts for conversion into supari).

* “including” is substituted in place of “excluding” w.e.f. 06.07.2006.

Again ‘excluding’ is substituted w.e.f. 31-10-2009 vide Notification no. FTX.55/2005/ Pt-V/194 dtd. 31-10-09.

5.

Books, periodicals and journals

6.

Charakha and Amber Charakha handlooms and handlooms fabrics and Gandhi Topi

7.

Charcoal

8.

Coarse grains other than paddy, rice and wheat

9.

Condoms and contraceptive

10.

Cotton and silk yarn in hank

11.

Curd, lussi, butter milk and separated milk

12.

Earthen pot and clay lamps

13.

Electrical energy

14.

Firewood

15.

Fishnet and Fishnet fabrics

16.

Fresh milk and pasteurized milk excluding UHT milk

17.

Fresh flowers, fresh plants, saplings and seedlings including aromatic and medicinal plants

18.

Fresh vegetables and fruits other than potato, onion, garlic, (ginger)* and dried vegetables

The word ‘ginger’ is deleted w.e.f. 06.07.06.

19.

Paddy

20.

Human blood and blood plasma

21.

Indigenous handmade musical instruments

22.

Kumkum, bindi, alta and sindur

23.

Meat, fish (excluding dry fish), prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair

24.

National Flag

25.

Organic manure including dung (Gobar)

26.

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

27.

Raw wool

28.

Semen including frozen semen

29.

Silk worm laying, cocoon and raw silk

30.

Slate, slate pencils and chalk pencils

31.

Tender green coconut

32.

Toddy, Neera and Arak

33.

Bread

34.

Salt whether processed or unprocessed and whether branded or unbranded

35.

Water other than

(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water and

(ii) water sold in sealed container

36.

Sugar

i)*deleted w.e.f. 29.07.2005

**included w.e.f. 29.07.2005

ii) Modified w.e.f.

05-05-2010 vide notification no. ftx.55/2005/78 dtd.03-05-10. Prior to this the sl.36 read as

“Sugar *and khandsari (**when subjected to Additional Duties of Excise)”

Omitted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.

iii) Inserted w.e.f. 22-08-2012 vide notification no. FTX.55/2005/Pt-V/268 DTD. 22-08-2012.

37.

Textiles fabric including endi, muga and pat cloth but excluding textile made-ups, i.e., fabric that has undergone a stitching process but excluding bleaching, dying, water/shrink proofing, organdie process.

i)Under-lined portion inserted w.e.f 03.12.2005.

Modified w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.Prior to this the sl. 37 read as “Textiles fabric including endi, muga and pat cloth but excluding textile made-ups, i.e., fabric that has undergone a stitching process but excluding bleaching, dying, water/shrink proofing, organdie process.”

ii) Modified w.e.f. 22-08-2012 vide notification no. FTX.55/2005/Pt-V/268 DTD. 22-08-2012. Prior to this the sl. 37 read as “Khadi and Handloom Textiles including endi, muga and pat cloth.”

38.

Tobacco*

*deleted w.e.f 05.04.2007 vide Notification No. FTX.55/05/Pt-III/38

39.

Gamosha (symbol of Assamese culture)

40.

Bell metal  and brass articles

Omitted w.e.f. 16.10.08.

41.

Unprocessed green leaves of tea

42.

Seeds of grass, vegetables and flowers

43.

Endi, muga, pat, and silk yarn and endi, muga cocoons

44.

Indigenous handicraft items *manufactured in the State as may be notified by the Government

Items notified vide Notification No. FTX.55/05/Pt-II/22 dated 08.08.2005

*Underlined portion inserted w.e.f. 16.10.08

45.

Cart driven by animals

46.

Bamboo matting and pati doi mat

47.

 Idols made of clay

48.

 Audio cassettes in regional language of Assam

49.

 Exercise book, graph book and laboratory note book

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

50.

 Volleyball and football *(Sports goods excluding apparels and footwear)

*Omitted w.e.f. 01.04.08 & new entry is made.

51.

Vegetable oils, vanaspati or vegetable ghee and other edible oils including mustard oil and rapeseed oil

When produced and sold in Assam by the Industrial units of STATEFED

.

52.

Mekhela chadar

.

53.

Cereals and pulses sold to the Deputy Commissioner and Sub-Divisional Officers of Assam by FCI

Exemption is allowed on codition that cereals and pulses sol;d to the Deputy Commissioner and Sub-Divisional Officers of Assam for distribution and for use in connection with the PDS namely, APL,BPL, Antodaya, SGRY and Annapurna schemes.

54

Puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as akhoi, parched paddy or rice coated with sugar or gur commonly known as murki.

Inserted w.e.f 29.07.2005

55

Sago and topioca globules.

Inserted w.e.f. 29.07.2005

56

Rum sold to defence personnel in Defence Service Canteens.

Exemption is allowed on condition that rum is sold to defence personnel strictly for personal consumption.

57

Wheat

Inserted w.e.f 08.08.2005

58

Garments, goods and made-ups, manufactured in a Khadi production unit approved or certified by the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (61 of 1956)

Inserted w.e.f. 08.08.2005.

59

Kerosene lamp and parts thereof including chimney

Inserted w.e.f. 06.07.06.

Modified w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.Prior to this the Sl. 59 was read as “Kerosene lamp”.

60

Candle.

Inserted w.e.f. 06.07.06.

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

61

Tyres & tubes used for bicycle, tricycle, rickshaw and wheel chair.

Inserted w.e.f. 06.07.06.

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

62

Globe, maps, geometry boxes, pencils, sharpeners and erasers.

Inserted w.e.f. 06.07.06.

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

63

Paper envelope and paper trays.

Inserted w.e.f. 06.07.06.

Omitted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.-

64

Mosquito net.

Inserted w.e.f. 15.02.07

65

Anti-malaria drugs, namely, chlroquine group, quinine group, primaquine, arteether, artemether, pyrimethamine and sulfadoxine group, artesunate group whether in solution or in powder or in table or in capsule form.

-do-

66

Fly shuttle loom.

-do-

67

Onion, garlic and other dried vegetables

Inserted w.e.f. 01.04.2008.

68

Potato

69

Rice including broken rice

70

Pulses

71

Flour, atta, maida, suji and besan

72

Fresh Turmeric

Inserted w.e.f.

05-05-2010 vide notification no. ftx.55/2005/78 dtd.03-05-10

73

Gur, Jaggery and edible variety of rub gur.

i)Inserted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013

ii) Omitted w.e.f.04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29  Dtd. 02-07-2016

74

Renewable energy devices and its spare parts.

Inserted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

ii) Omitted w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-2016

75

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,dabka, chumki, gota sitara, naqsi, kora, glass bead, badla.

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

76

Glass bangles.

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

77

Saree that has undergone stitching process and maximum retail price per piece of which does not exceed rupees five hundred.

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

78

Writing instrument including pencil, maximum retail price per piece of which does not exceed rupees ten.

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

79

School bag maximum retail price per piece of which does not exceed rupees two hundred fifty only.

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

80

HDPE Cocoon crate. HDPE Mountage with frame, HDPE Plastic Cocoon Harvesting box, HDPE Rearing Trays for silkworms.

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

81

Yarn Dernier Scale Weighing range –natural silk.

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

82

Medicinal oxygen and oxygen used in hospital.

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

83

Drugs for treatment of cancer, such as Amphotrocin-B Inj. Anastrozole Tab, Bicalutamide Tab, Interferon Alfa Inj., Capecitabine Tab, Calcium Folinate Inj., Cyclophosphamide Tab, Cytarabine Inj., Dasatinib Tab, Erlotinib Tab, Fludarabine Phosphate Tab, Flutamide Tab, Gefitinib Tab, Letrozole Tab, Peg Filgrastim Inj, Methotrexate Tab, Mitoxantrome Inj., Tamoxifen Citrate Tab, Aprip[tant Cap, Etoposide Cap, Etoposide Inj, Hydroxyurea Cap, Iamtinib Mesylate Tab, Lomustine Tab, Bevacizumab Inj, Temozolamide Cap, Thalidomide Tab, Bevacizumab Inj, Bleomycin Inj, Carboplatin Inj, Cisplatin Inj, Cyclophosphamide Inj, Dactinomycin Inj, Daunorubicin Hcl Inj, Docetaxel Inj, Doxorubicin Hcl Inj, Epirubicin Hcl Inj, Filgrastim Inj, Fluderabine Phosphate Inj, 5-Fu Inj., Gemicitabine Inj., Ifosphamide With Mesna Inj., Irinotecan Hcl Inj., L- Asparaginase Inj.,Melaphalan Tab, Lyposamal Doxorubicin Inj., Methotrexate Inj., Mitomycin Inj., Merceptapurine Tab, Oxaliplatin Inj., Paclitaxel Inj., Ibandronic Acid Inj., Dacarbazine Inj., Gosereline Inj., Filgrastim Inj., Vinorelbine Inj., Thalidomide Cap., Busulfan Tab, Mesna Inj.,Bortezomib Inj., Lenalidomide Tab, Pemetrexed Inj., Trastuzumab Inj., Paclitaxel Inj., Rituximab Inj., Pazopanib Tab, Nimotuzumab Inj., Bendamustin Inj. And any other drugs that is critical and directly required for the treatment of cancer.

Inserted w.e.f. 30-09-15 vide notification No.LGL.6/2003/134 Dtd. 30-09-15

1.

Agricultural implements not operated manually or not driven by animal.

2.

All equipments for communications such as private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X).

3.

All intangible goods like copyright, patent, replenishment license.

4.

All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles.

5.

(i) All types of yarn other than cotton and silk yarn in hank,  endi, muga and pat yarn

(ii) sewing thread.

6.

Aluminium, Steel, Brass and enamelled utensils including pressure cooker.

Modified w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10. Prior to this the sl.6 was read as “Aluminium utensils and enamelled utensils”

7.

Arecanut powder ,( supari and betel nut for conversion into supari)*

*deleted w.e.f. 06.07.06

Inserted again w.e.f. 31-10-09

8.

Bamboo

Omitted w.e.f. 04.02.08

9.

Bearings of all kinds

10.

Beedi leaves

11.

Beltings

12.

Bicycles, tricycles, cycle rickshaws and wheel chair and parts, accessories and tyres and tubes thereof.

*deleted w.e.f. 06.07.06.

The entry is modified w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.Prior to this the Sl. No. 12 read as “Bicycles, tricycles, cycle rickshaws (and tyres, tubes)* and parts thereof”.

Modified w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.Prior to this the sl. no. 12 was read as-

“Bicycles, tricycles, cycle rickshaws and parts thereof and tyres and tubes used for bicycle, tricycle, cycle rickshaw and wheel chair.”

13.

Bone meal

14.

Bulk drugs

15.

Machineries used in the manufacture of goods and parts thereof including mould.

The entry is substituted w.e.f. 16.10.08. The original entry was “Machineries and parts thereof including moulds”.

16.

Castings

17.

Centrifugal, monobloc and submersible pumps and parts thereof

18.

Coffee beans and seeds, cocoa pod and chicory

19.

Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellents, including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof.

The word ‘including’ is substituted by punctuation mark “,” w.e.f. 29.07.2005.

20.

Coir and Coir products excluding coir mattresses *and coir cushion.

*Inserted w.e.f. 16.10.08.

21.

Cotton and cotton waste

22.

Crucibles

23.

Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), if such goods are not mentioned in this schedule or any other Schedule

Omitted w.e.f. 31-10-2009 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

24.

(i) Edible oils *excluding coconut oil.

Except When produced and sold in Assam by the Industrial units of STATEFED

*Inserted w.e.f. 04.02.08.

(ii) Oil cake and de-oiled cake.

“and de-oiled cake” deleted w.e.f  29.07.2005.

25.

Electrodes

26.

(i) Ferrous and non-ferrous metals and alloys such as aluminum, copper, zinc and extrusions of those.

(ii) Non-metals. 

Inserted w.e.f. 16.10.08. The original entry was “Ferrous and non-ferrous metals and alloys, non-metals such as aluminium, copper, zinc and extrusions of those”.

27.

Fibres of all types and fibre waste

28.

Fried grams

29.

Gur, jaggery and edible variety of rub gur

Omitted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013.

30.

Hand pumps and spare parts

31.

Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower

32.

Hose pipes

33.

Hosiery goods

34.

(Hask and bran of cereals)

Rice bran

Substituted by “Rice bran” w.e.f. 29.07.2005.

35.

Ice

36.

Incense sticks commonly known as agarbathi, dhup kathi or dhup bathis or dhuna

“or dhuna” inserted w.e.f. 08.08.2005

37.

Industrial cables (High voltage cables for voltage exceeding 1000 volt, XLPE Cables, jelly filled cables, optical fibres)

Modified w.e.f 31-10-2009

38.

Information Technology (IT) products as specified in this schedule

39.

*Kerosene sold through Public Distribution System

*Deleted w.e.f. 06.07.06

40.

Leaf plates and cups

41.

Industrial inputs & packing materials as specified in this Schedule

42.

Deleted

w.e.f. 29.07.2005

43.

Newars

44.

Napa slabs (Rough flooring stones)

45.

Ores and minerals

46.

Paper and newsprint

47.

Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes and fitting thereof.

Modified w.e.f. 31-10-09

48.

Plastic Footwear

Omitted w.e.f. 16.06.08.

49.

Printed material including diary and calendar

50.

Printing ink excluding toner and cartridges

51.

Pulp of bamboo, wood and paper

52.

Rail coaches, engines and wagons and part thereof.

Modified w.e.f. 31-10-09

53.

Readymade garments, the maximum retail price per piece of which does not exceed rupees five thousand.

The words “the maximum retail price per piece of which does not exceed rupees five thousand”. has been inserted w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010.

54.

Renewable energy devices and spare parts

Omitted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

55.

Safety matches

56.

Seeds *other than seeds of grass, vegetables and flower.

Inserted w.e.f. 16.10.08.

57.

Sewing machines *and parts thereof.

-do-

58.

Ship and other water vessels

59.

Pure silk fabrics

60.

Skimmed milk powder and UHT milk

61.

Solvent oils other than organic solvent oil

62.

Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies but excluding fresh turmeric.

The words ‘but excluding fresh turmeric’ has been inserted w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

63.

Starch

64.

Tamarind

65.

Tractors, power tillers, threshes, harvesters and attachments and parts thereof.

“power tillers” added w.e.f. 29.07.2005.

66.

Transmission towers

67.

Umbrella except garden umbrella

68.

Vanaspati (Hydrogenated Vegetable oil)

Except when produced and sold in Assam by the Industrial units of STATEFED

69.

Vegetable oil including ginglli oil and bran oil *excluding coconut oil.

Except when produced and sold in Assam by the Industrial units of STATEFED

*Inserted w.e.f. 16.10.08.

70.

Writing instruments the maximum retail price per piece of which exceeds rupees ten rupees but does not exceed rupees one thousand.

i)The words “the maximum retail price per piece of which does not exceed rupees one thousand”. has been inserted w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010.

ii)Modified w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.Prior to this the sl. no. 70 was read as -

“Writing instruments, the maximum retail price per piece of which does not exceed rupees one thousand.”

iii)Modified w.e.f. 17-06-2015 vide notification No.LGL.6/ 2003/134 Dtd. 30-09-15 

Prior to this Sl. No. 70 was read as follows:

“Writing instruments and parts thereof, the maximum retail price per piece of which does not exceed rupees one thousand.”

 71.

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla, .

Omitted w.e.f. 30-09-15 vide notification No.LGL.6/ 2003/134 Dtd.   30-09-15

 72.

Clay including fireclay

73.

Lignite

74.

Lime, Lime stone, clinker & dolomite

75.

Linear alkyl benezene

76.

Plastic granules

77.

Stainless Steel sheets

78.

Knitting wool

79.

Processed meat, poultry & fish including dry fish *excluding cooked preparation of the same.

*Inserted w.e.f. 16.10.08.

80.

Processed or preserved vegetables and fruits including (excluding) fruit jams. Jelly, pickles, fruit squash, paste, fruit drinks and fruit juice *but excluding potato chips, banana chips and cooked preparations of the vegetable and fruits.

i)Underlined portion inserted w.e.f. 08.08.2005

ii)w.e.f. 05.12.2005 the word “excluding” is substituted by the word “including”.

iii)*Inserted w.e.f. 16.10.08.

81.

Article made of rolled gold and imitation gold

82.

Glass bangles

Omitted w.e.f. 30-09-15 vide notification No. LGL.6/2003/ 134 Dtd.      30-09-15

83.

*Candle

*Deleted w.e.f. 06.07.06

84.

Paraffin wax

85.

Khandsari

Inserted w.e.f. 29.07.2005

86.

Papad

Inserted w.e.f. 08.08.2005

87.

Tools such as hand tools including abrasives, grinding stones and polishing stones and rubbing bricks. Power tools, measuring tools, hydraulic tools, pneumatic tools, cutting tools, lifting and handling tools including tackles, automotive tools and welding tools.”

Inserted w.e.f. 08.08.2005

88.

(i) Textile made-ups, i.e., fabric that has under gone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdie process and

(ii) Saree that has undergone stitching process and maximum retail price per piece of which exceeds rupees five hundred.

i)Inserted w.e.f. 03.12.2005.

Omitted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.

ii)Modified w.e.f 30-09-15 vide notification No.LGL.6/2003/134 Dtd.   30-09-15

Prior to this Sl. No. 88 was read as follows:

Textile made-ups, i.e., fabric that has under gone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdie process.

89.

Mosquito net.*

Deleted w.e.f. 15.02.2007

90.

Cups, glasses, plates, forks and spoons of paper and plastics

i)Inserted w.e.f. 05.12.2005.

ii)Modified

w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

Prior to this the sl.90 was read as “Cups and glasses of paper and plastics.”

91.

Indigenous hand made soap

Inserted w.e.f. 05.12.2005

92.

Pure ghee*

Inserted w.e.f. 05.12.2005

*Omitted w.e.f. 04.02.08.

93

Sweets.

Inserted w.e.f. 10.02.06.

94

Baby feeding bottles and nipples.

Inserted w.e.f. 06.07.06.

95

Tea waste.

Inserted w.e.f. 15.02.07.

96

Cranes, bulldozers, dampers, road rollers, tipper, excavator, earth movers *and attachments parts thereof.

Inserted w.e.f. 04.02.08

*Inserted w.i)e.f. 16.10.08

97

AAA conductors

98

Dry fruits.

99

Jute & Jute products.

Inserted w.e.f. 01.04.08

100

Unbranded soya nuggets.

101

Transformers

102

Sports goods excluding apparels ad footwear.

103

All foot wears, the maximum retail price of per pair of which does not exceed Rs.750/-.

Inserted w.e.f. 13.01.09.

104

Medical diagnostic kits, X-Ray films and other diagnostic films.

i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

ii) The words “X-Ray films and other diagnostic films” has been inserted

w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

105

Medical equipments, devices and implants.

Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

106

Spectacles and parts and component thereof, contact lens and lens cleaner but excluding sun glasses.

Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

107

Spare parts of motor vehicles.

i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

ii)Omitted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

108

Tarpaulin and canvas

i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

109

Plywood, block board and decorative plywood *and flush door.

i)Inserted w.e.f. 31-10-09 vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

ii) The words “block board and decorative plywood” has been inserted

w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

*iii) Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

110

Stone crushing and screening machinery and parts thereof.

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

111

Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the Drugs and Cosmetics Act, 1940 (23 of 1940), but excluding anti malaria drugs mentioned in entry at serial 65 of First Schedule and drugs for treatment of cancer mentioned in entry at serial number 83 of the First Schedule and also excluding medicated hair oil, medicated tooth paste, medicated soap & shampoo.

i)Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

ii) Modified w.e.f 30-09-15 vide notification No.LGL.6/ 2003/134 Dtd.   30-09-15   Prior to this Sl. No. 111 was read as follows:

Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the Drugs and Cosmetics Act, 1940 ( 23 of 1940) 27 but excluding anti malaria drugs mentioned in entry at serial 65 of First Schedule.

iii) Modified w.e.f 04-07-16 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-16 Prior to this Sl. No. 111 read as follows:

Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the Drugs and Cosmetics Act, 1940 (23 of 1940), but excluding anti malaria drugs mentioned in entry at serial 65 of First Schedule and drugs for treatment of cancer mentioned in entry at serial number 82 of the First Schedule.

112

 Cooked food excluding processed and preserved cooked food packed in sealed container.

i)Inserted

w.e.f.05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10.

ii) Modified w.e.f. 02-03-2013 vide notification no. FTX.55/2005/Pt/193 Dtd.02-03-2013. Prior to this the Sl. No. 112 read as “Cooked food excluding packaged cooked food.”

113

Candle.

 Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

114

Exercise book, graph book and laboratory note book.

Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

115

Paper envelope and paper tray.

Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

116

(i)     Globe, maps, geometry boxes, colour boxes, crayons, pencils, sharpeners and erasers.

(ii)   Pencil maximum retail price per piece of which exceeds rupees ten.

i)Inserted w.e.f. 19-07-10 vide notification no. FTX.25/2008/19 Dtd. 19-07-2010.

ii) Modified w.e.f 30-09-15 vide notification No.LGL.6/2003/134   Dtd. 30-09-15         Prior to this Sl. No.116 was read as follows:

Globe, maps, geometry boxes, colour boxes, crayons, pencils, sharpeners and erasers.

117

Pure Ghee

Inserted w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010

118

Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), other than those specified in any other Schedule.

i)Inserted w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

ii) Omitted w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-16

119

Honey

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

120

Glucose

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

121

Coal tar

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

122

Extra-natural alcohol

Inserted w.e.f.21-05-12 vide Notification no.FTX.55/2005/Pt-IV/72 Dtd.21-05-12.

123

Sugar

i)Inserted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.

ii) Omitted w.e.f. 22-08-2012 vide notification no. FTX.55/2005/Pt-V/268 DTD. 22-08-2012.

124

Textiles fabric including textiles made-ups, i.e., fabric that has undergone a stitching process.

      i)Inserted w.e.f.28-06-12 vide Notification no.FTX.55/2005/Pt-V/255 Dtd.28-06-12.

125

Stone Chips and boulder

Inserted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013

126

CFL bulb

Inserted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013

127

Generator Set

Inserted w.e.f.

26-06-2013 vide notification no. FTX.128/2005/Pt/51 Dtd.25-06-2013

128

Sanitary napkin

Inserted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

129

Fabricated items of iron and steel

Inserted w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

130

 Renewable energy devices and its spare parts

Inserted  w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-16

131

Gur, jiggery and edible variety of rub gur.

Inserted  w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-16

1.

Word processing machines and Electronic typewriters

2.

Electronic calculators

3.

Computer systems and peripherals, Electronic diaries

4.

Parts and Accessories of items listed in serial number 1, 2 and 3 of this part

5.

D C Micromotors, Stepper motors of an output not exceeding 37.5 watts.

6.

Parts of  items listed in serial number 5

7.

*Uninterrupted Power Supply (UPS) up to 600 VA with integrated battery and its parts * Omitted w.e.f. 16.10.08. (modified and inserted again w.e.f. 31-10-09)

8

Permanent magnets and articles intended to become permanent magnets (ferrites)

9.

(i)Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current lien systems or for digital line systems and parts and accessories thereof;

(ii) Videophones and mobile phones the maximum retail price per piece of which does not exceed rupee fifteen thousand and parts and accessories thereof.

Modified w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010

Prior to this the sl.9 read as follows: “Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current lien systems or for digital line systems; videophones; mobile phones and parts and accessories thereof.

10.

Microphones, multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker Sets and their parts.

11.

Telephone answering machines

12.

Parts of Telephone answering machines

13.

Prepared unrecorded media for sound recording

14.

IT software or any media.

15.

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

16.

Radio communication receivers, Radio Pagers

17.

(i) Aerials, antennas and parts

(ii) Parts of items at serial numbers in 15 and 16

18.

LCD Panels, LED panels and parts thereof

19.

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

20.

Electrical resistors (including rheostats and potentiometers), other than heating resistors.

21.

Printed Circuits

22.

Switches, Connectors and Relays for up to 5 amps at voltage not exceeding 250 Volts, Electronic fuses.

23.

Data/Graphic Display tubes, other than Picture tubes and parts thereof

24.

Diodes, transistors and similar semi-conductor devices, Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled I modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals.

25.

Electronic Integrated Circuits and Micro-assemblies

26.

Signal Generators and parts thereof

27.

Optical fibre cables

28.

Optical fibre and optical fibre bundles and cables

29.

Liquid Crystal devices, Flat Panel display devices and parts thereof.

30.

Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain measuring instruments,

Distortion factor meters, Psophometers, Net work & Logic analyser and Signal analyser.

1.

15.01

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

2.

15.06

Glycerol-crude, glycerol waters and glycerol lyes.

3.

15.07

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

4.

15.08

Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vaccum or in inert gas or otherwise chemical modified; inedible mixtures or preparations of fats and oils of this chapter.

5.

17.02

Liquid glucose (non-medicinal), Dextrose syrup.

6.

2204.10

Denatured ethyl alcohol of any strength

7.

2505.00

Sulphur.

8.

26.02

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

9.

26.03

Copper ores and concentrates.

10.

26.04

Nickel ores and concentrates.

11.

26.05

Cobalt ores and concentrates.

12.

26.06

Aluminium ores and concentrates.

13.

26.07

Lead ores and concentrates.

14.

26.08

Zinc ores and concentrates.

15.

26.09

Tin ores and concentrates.

16.

26.10

Chromium ores and concentrates.

17.

26.11

Tungsten ores and concentrates.

18.

26.12

Uranium or thorium ores and concentrates.

19.

26.13

Molybdenum ores and concentrates.

20.

26.14

Titanium ores and concentrates.

21.

26.15

Niobium, tantalum, vanadium or zirconium ores and concentrates.

22.

26.16

Precious metal ores and concentrates.

23.

26.17

Other ores and concentrates.

24.

26.18

Granulated slag (slag sand) from the manufacture of iron or steel.

25.

2707.10

Benzole.

26.

2707.20

Toluole.

27.

2707.30

Xylole.

28.

2707.40

Napthalene.

29.

2707.50

Phenols

30.

2707.60

Creosole oils.

31.

28.01

Fluorine, chlorine, bromine and iodine.

32.

28.02

Sulphur, sublimed or precipitated; colloidal sulphur.

33.

28.03

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

34.

28.04

Hydrogen, rare gases, other non-metal excluding oxygen (medicinal grade).

35.

28.05

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

36.

28.06

Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.

37.

28.07

Sulphuric acid and anhydrides thereof; Oleum

38.

28.08

Nitric acid, Sulphonitric acids.

39.

28.09

Diphosphorous pentaoxide; phosphoric acid and polyphosphoric acids.

40.

28.10

Oxides of boron; boric acids.

41.

28.12

Halides and halide oxides of non-metals.

42.

28.13

Sulphides of non-metals; commercial phosphorus trisulphide.

43.

28.14

Ammonia, anhydrous or in aqueous solution.

44.

28.15

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

45.

28.16

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

46.

28.17

Zinc oxide, zinc peroxide.

47.

2818.10

Aluminium hydroxide.

48.

28.19

Chromium oxides and hydroxides.

49.

28.20

Manganese oxides.

50.

2821.10

Iron oxides and hydroxides.

51.

28.22

Cobalt oxides and hydroxides, commercial cobalt oxides.

52.

28.23

Titanium oxide.

53.

28.25

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.

54.

28.26

Flurides, fluorosilicates, fluroaluminates and other complex fluorine salts.

55.

28.27

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.

56.

28.29

Chlorates and perchlorates; Bromates and Perbromates; iodates and periodates.

57.

28.30

Sulphides; Polysulphides.

58.

28.31

Dithionites and sulphoxylates.

59.

28.32

Sulphites; thiosulphates

60.

2833.10

Copper sulphate.

61.

28.34

Nitrites; nitrates.

62.

28.35

Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.        

63.

28.36

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.

64.

28.37

Cyanides, cyanide oxides and complex cyanides.

65.

28.38

Fulminates, cyanates and thiocyanates.

66.

28.40

Borates; peroxoborates (perborates).

67.

2841.10

Sodium dichromate.

68.

2841.20

Potassium dichromate.

69.

28.44

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

70.

28.45

Isotopes other than those contained in entry no. 69; compounds, inorganic or organic of such isotpoes, whether or not chemically defined.

71.

28.46

Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals.

72.

28.48

Phosphides, whether or not chemically defined, excluding ferrophosphorus.

73.

2849.10

Calcium carbides.

74.

28.50

Hydrides, nitrites, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of goods contained in entry 73

75.

29.02

Cyclic Hydrocarbons.

76.

29.03

Halogenated derivatives of Hydrocarbons.

77.

29.04

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

78.

29.05

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

79.

29.06

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

80.

29.07

Phenols, phenol-alcohols.

81.

29.08

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.

82.

29.09

Ethers, ether-alcohols, ether-phenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.

83.

29.10

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

84.

29.11

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

85.

29.12

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

86.

29.13

Halogenated, sulphonated, nitrated or nitrosated derivatives of products contained in entry no. 85

87.

2914.10

Acetone.

88.

29.15

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.

89.

29.16

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

90.

29.17

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.

91.

29.18

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

92.

29.19

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.

93.

29.20

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

94.

29.21

Amine-function compounds.

95.

29.22

Oxygen-function amino-compounds.

96.

29.23

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.

97.

29.24

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

98.

29.25

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

99.

29.26

Nitrile-function compounds.

100.

29.27

Diazo-, Azo- or azoxy-compounds.

101.

29.28

Organic derivatives of hydrazine or of hydroxylamine.

102.

29.30

Organo-sulphur compounds.

103.

29.31

Other Organo-inorganic compounds

104.

29.32

Heterocyclic compounds with oxygen heteroatom(s) only.

105.

29.33

Heterocyclic compounds with nitrogen heteroatom(s) only.

106.

29.34

Nucleic acids and their salts, other heterocyclic compounds.

107.

29.35

Sulphonamides.

108.

29.38

Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.

109.

29.39

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

110.

29.42

Ethylene Diamine Tetra Acetic acid, Nitrillo Triacetic acid and their derivatives.

111.

32.01

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar.

112.

32.02

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

113.

32.03

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985 excluding catechu or gambiar.

114.

32.04

Synthetic organic colouring mater, whether or not chemically defined; preparations based on synthetic organic colouring matter as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar.

115.

32.05

Colour lakes; preparations based on colour lakes as specified in Note 3 of Chapter 32 of the First Schedule of the Central Excise Tariff Act, 1985.

116.

3206.20

Inorganic products of kind used as luminophores.

117.

3206.90

Master Batches.

118.

3207.10

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

119.

3207.90

Other.

120.

32.11

Prepared driers.

121.

3215.90

Printing ink whether or not concentrated or solid.

122.

35.01

Casein, caseinates and other casein derivatives, casein glues.

123.

35.07

Enzymes; prepared enzymes not elsewhere specified or included.

124.

3707.00

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

125.

38.01

Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures.

126.

38.02

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

127.

38.04

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall-oil of heading No. 38.03 of Chapter 38 of the First Schedule of the Central Excise Tariff Act, 1985.

128.

38.06

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

129.

38.07

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

130.

3808.10

Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.

131.

38.09

Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.

132.

38.12

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.

133.

38.14

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

134.

38.15

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

135.

38.17

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02.

136.

38.18

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

137.

38.23

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

138.

3824.90

Retarders used in the printing industry.

139.

39.01

Polymers of ethylene in primary forms.

140.

39.02

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

141.

39.03

Polymers of styrene, in primary forms.

142.

39.04

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

143.

39.05

Polymers of vinyl acetate or other vinyl esters in primary forms; other vinyl polymers in primary forms.

144.

39.06

Acrylic polymers in primary forms.

145.

39.07

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

146.

39.08

Polyamides in primary forms.

147.

39.09

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

148.

39.10

Silicones in primary forms.

149.

39.11

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 of Chapter 39 of the First Schedule of the Central Excise Tariff Act, 1985, not elsewhere specified or included in primary forms.

150.

39.12

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

151.

39.13

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

152.

39.14

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

153.

39.19

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

154.

39.20

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

155.

39.23

Articles for the conveyance or packing of goods of plastics, stoppers, bids, caps and other closures, of plastics including (a) insulated wares (b) bags of the type which are used for packing of goods at the time of a sale for the convenience of the customer including all kinds of carry bags, PP rolls, garden sleeves, liner hill bags, LLDPE bags, plastic/polyethylene sheet/film and sutli, polypropylene ropes, monofilament ropes. 

Inserted w.e.f. 08.08.2005.

156.

40.01

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

157.

40.02

Synthetic rubber and factice derived from oils in primary forms or in plates,

 or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.

158.

40.03

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

159.

40.05

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 40.06 of Chapter 40 of the First Schedule of the Central Excise Tariff Act, 1985.

160.

47.01

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

161.

48.19

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

162.

48.21

Paper printed labels and paperboard printed labels.

163.

48.23

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

164.

6305.10

Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres of heading No. 53.03 of Chapter 53 of the First Schedule of the Central Excise Tariff Act, 1985.

165

70.10

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

166.

70.14

Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish.

167.

7607.60

Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE.

168.

83.09

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

169

Sheets of polyurethane foam

Inserted w.e.f. 31-10-09 vide Notification no. FTX.55/2005/Pt-V/194 Dtd. 31-10-09

170

Railway switches, crossings, switch expansion joints, steel turnout sleepers, pre-stressed concrete sleepers (PCS), fish plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signaling equipment and accessories and parts thereof.

Inserted w.e.f. 31-10-09 vide Notification no. FTX.55/2005/Pt-V/194 Dtd. 31-10-09

1

Gold ornaments excluding locally handmade gold jewellery

*1

i)*Rate reduced to 1% from 2% w.e.f. 04.02.08.

ii) Modified w.e.f 30-09-15 vide notification No.LGL.6/2003/ 134 Dtd. 30-09-15

Prior to this Sl. No.1 was read as follows:

Gold ornaments

2

Silver and silver items including silver bullion but excluding locally handmade silver jewellery

1

Modified w.e.f  30-09-15 vide notification No.LGL.6/2003/ 134 Dtd. 30-09-15Prior to this Sl. No.2 was read as follows:

Silver and silver items including silver bullion

3

Precious stones

*1

­*Rate reduced to 1% from 2% w.e.f. 04.02.08.

4

Bullions excluding silver bullions

*1

*Rate reduced to 1% from 2% w.e.f. 04.02.08.

5

Platinum whether as part of the jewellery or otherwise

*1

*Rate reduced to 1% from 2% w.e.f. 04.02.08.

6

Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) excluding Crude Oil. *

4

i)Inserted w.e.f. 31-10-2009  vide notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-2009.

The words “excluding Crude Oil” has been inserted vide notification no. FTX.55/2005/Pt-VII/1 Dtd.12-04-2011.

ii)*Omitted w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

7

Locally handmade  gold and silver jewellery

0.5

Inserted w.e.f 30-09-15 vide notification No.LGL.6/2003/ 134 Dtd. 30-09-15

8

Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), other than those covered by First and Fourth Schedule.

5

Inserted w.e.f.

 04-07-2016  vide notification no. FTX.55/2005/Pt-VII/29

Dtd. 02-07-2016.

1.

Crude oil

5

Rate of tax has been increased from 4 to 5 w.e.f. 12-04-2011 vide notification no. FTX.55/2005/Pt-VII/1 Dtd.12-04-2011.

2.

Petroleum coke

5

Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

3.

Diesel

20 paise in the rupee or Rs.8.75 per litre, whichever is higher.

i)(The rate reduced from 16.5 w.e.f. 08.07.06) ii) Rate increased to 16.5 w.e.f. 04.06.2009

iii) Modified w.e.f. 04-06-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-2016.

4.

Petrol and other motor spirits

29 paise in the rupee or Rs.14.00 per litre, whichever is higher.

i) (The rate reduced from 27.5 w.e.f. 08.07.06)

ii) Rate increased to 27.5 w.e.f. 04.06.2009

iii) Modified w.e.f. 04-06-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-2016.

5.

(i)            *Aviation Turbine Fuel sold to an aircraft with a maximum take off mass of less than forty thousand kilograms operated by scheduled airlines.

Explanation: For the purpose of this clause, “schedule airlines” means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service.

(ii)          Aviation turbine fuel (ATF) not falling under item (i) above

5

22

* Modified the rate of tax from 4 to 5 w.e.f 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011. Prior to this the serial number 5(i) read as follows: Aviation turbine fuel (ATF) sold to a Turbo-Prop Aircraft as specified in clause (iid) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956)”

6.

Natural gas

12

The rate of tax enhanced from 12.5% to 20% w.e.f. 29.08.2005.

The rate of tax is reduced from 20% to 12% w.e.f 31-10-09.

The rate of tax is enhanced from 12 to 14.5 w.e.f 20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

7.

(a) LPG for domestic use.*

4

*(a) is inserted w.e.f. 08.02.07 vide Notification No. FTX.128/05/Pt/12

(b) Liquefied Petroleum Gas (LPG) other than mentioned in (a). *

9

8.

Bitumen

5

*The rate reduced from 22% w.e.f. 04.02.08.

Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

9.

Polyester staple fibre (PSF) and Dimethyle tetraphalate (DMT) acrylic fibre

5

Rate of tax has been increased from 1to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

10.

Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liquor, cordials, bitters and wines, or a mixture containing any of these, as also beer, ale, porter, cider, Perry and other similar potable fermented liquors except rum sold to defence personnel in Defence Service Canteens strictly for personal consumption.

30*

Underlined portion inserted w.e.f. 08.08.2005

The rate enhanced to 27% from 24% w.e.f. 01.04.08.”

*The rate of tax has been enhanced to 30 from 27 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

11.

Country Spirit

30*

*The rate of tax has been enhanced to 30 from 27 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

12.

Molasses

22

13.

Lottery tickets

22

14.

Narcotics

22

15.

Onion, Garlic,  Ginger & other dried vegetables

0

w.e.f. 01.04.2008

16.

Potato

0

-do-

17.

   Rice including broken rice and wheat.

0

-do-

18

Pulses

0

-do-

19.

Flour, Atta, maida, suji and besan

0

-do-

20

Tea

5

Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

21.

Drug and medicines including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings (On Maximum Retail Price basis)

Explanation:- The expression “drugs and medicines” shall not include products capable of being used as cosmetics and toilet preparations including tooth paste, tooth powder, cosmetics, toilet articles and soaps.”

4*

*The rate reduced to 4% from 6% w.e.f. 15.02.07. Underline portion inserted w.e.f. 08.08.2005

Explanation inserted w.e.f. 29.07.2005

 Sl. No. 21 has been omitted w.e.f. 31-10-09

22.

Biscuits (On Maximum Retail Price basis)

4*

Deleted w.e.f. 04.02.08

23.

(a)       Pre-owned  cars having engine capacity upto 1000 cc

b)      Pre-owned cars having engine capacity above 1000 cc

Explanation 1.— Pre-owned cars under this entry means an used car  registered under the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)  and  purchased by a dealer for re-sale.

Explanation 2.— For the purpose of this entry, the amount of   tax as specified in column (3) is payable on per car basis in lieu of the  paise in the rupee.

Explanation 3.— Where the liability to pay tax in respect of the sale of  a pre-owned car arises under this Act and the transfer of ownership is required to be caused in the certificate of registration of such car  or a new registration mark is required to be assigned to such car in the State under the Motor Vehicles Act, 1988 (Act No. 59 of 1988), no Registering Authority shall cause the transfer of ownership in the certificate of registration or assign a new registration mark to such pre-owned car unless the  copy of the sale bill/invoice of the dealer registered under this Act showing charging of the amount  of tax  on the sale of such pre-owned car is produced before such Registering Authority or the proof of  full payment of tax is produced  in accordance with the Fourth Schedule appended to the Act in respect of the sale transaction of such vehicle

Rs. 6000 per car

Rs. 10000* per car

i) Inserted w.e.f. 08.08.2005.

ii) The rate of tax has been enhanced from Rs.3000.00 to          Rs. 6000  w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/29 Dtd. 02-07-2016.

The rate of tax has been enhanced from Rs.5000.00 to          Rs. 10000.00  

w.e.f 30-09-15 vide notification No.LGL.6/2003/ 134 Dtd. 30-09-15

24

(i) Kerosene sold through PDS.

(ii) Kerosene other than as mentioned in (i) above

2

12.5*

Inserted w.e.f. 06.07.06.

*Inserted w.e.f. 16.06.08

Bamboo.

5

Inserted w.e.f. 04.02.08.

Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

26

Furnace oil

5

Rate of tax has been increased from 4 to 5 w.e.f. 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

27*

Cheroots, cigar, bidi and smoking mixure

30

i) Inserted w.e.f 21-07-2011 vide notification no. FTX.55/2005/Pt-VI/58 Dtd. 21-07-2011.

ii)*Modified w.e.f. 26-06-2013 vide Notification no. FTX.128//2005/Pt/51 Dtd. 25-06-2013.

Prior to this the sl.27 was read as follows-

“Tobacco and tobacco products including cigarettes, cheroots, cigar, biri, smoking mixture, scented tobacco, zarda, sada, khoini, tobacco mixed pan masala, guthka and the like.”

The rate of tax of sl. no. 27(i) has been enhanced from 25 to 30. w.e.f  20-11-2014 vide notification no. FTX.55/2005/Pt-V/276 Dtd. 20-11-2014.

iii)Modified w.e.f. 04-07-2016 vide notification no. FTX.55/2005/Pt-VII/31 Dtd. 02-07-2016. Prior to this the Sl. No. 27 was read as follows:

i)Cigarettes, cheroots, cigar, bidi and smoking mixture

ii)Tobacco and tobacco products including scented tobacco, zarda, sada, khoini, tobacco mixed pan masala, guthka and the like but excluding items mentioned in clause (i) above.

ii)      Tobacco and tobacco products excluding items mentioned in clause (i) and (iii) above

20

iii)    Cigarettes

(a)    Filter cigarettes of length (including the length of the filter, the length of the filter being 11 mm or its actual length, whichever is more) exceeding 75 mm

Rs.1,600 per thousand sticks

(b)   Filter cigarettes of length (including the length of the filter, the length of the filter being 11mm or its actual length, whichever is more) exceeding 70 mm but not exceeding 75 mm

Rs.1,225 per thousand sticks

(c)    Filter cigarettes of length (including the length of the filter, the length of the filter being 11mm or its actual length, whichever is more) exceeding 65mm but not exceeding 70 mm

Rs.810 per thousand sticks

(d)   Filter cigarettes of length (including the length of the filter, the length of the filter being 11mm or its actual length, whichever is more) exceeding 60mm but not exceeding 65 mm

Rs.550 per thousand sticks

(e)    Cigarettes not falling in any of the above

Rs.1,600 per thousand sticks

1

All other goods not covered by First, Second, Third and Fourth Schedule

14.5

i)The rate of tax has been enhanced from 12.5 to 13.5 w.e.f 31-10-09 vide Notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-09.

ii)The rate of tax has been enhanced from 13.5 to 14.5 w.e.f 13-09-2013 vide Notification no. FTX.55/2005/Pt/197 dtd. 12-09-13.

2

Works contract

14.5

Do

3

Lease transactions

5

i) The rate of tax has been enhanced from 12.5 to 13.5 w.e.f 31-10-09 vide Notification no. FTX.55/2005/Pt-III/118 dtd. 31-10-09.

ii) The rate of tax has been reduced from 13.5 to 5  

w.e.f. 05-05-10 vide notification no. FTX.55/2005/78 dtd.03-05-10

(1)

(2)

(3)

1.

Fabrication and installation of plants and machinery.

15%

2.

Fabrication and erection of structural works, including fabrication, supply and erection of iron trusses, purlines etc. 

20%

3.

Fabrication and installation of cranes and hoists

15%

4.

Fabrication and installation of elevators (lifts) and escalators.

15%

5.

Fabrication and installation of rolling shutters and collapsible gates.

15%

6.

Civil works like construction of building, bridges, road, rail roads etc.

25%

7.

Installation of doors, doorframes, windows, window frames and grills.

25%

8.

Supplying and fixing of tiles, slabs, stones and sheets.

(i) Supplying and fixing of Mosaic tiles

30%

(ii) Supplying and fixing of marble slab, polished granite stone and tiles (other than mosaic tiles)

20%

(iii) Supply and fixing of slabs, stones and sheets other than those specified at item (i) and (ii) above

20%

9

Supplying and installation of air-conditioning equipments including deep-freezers, cold storage plants, humidification plants and dehumidifiers.

20%

10.

Supplying and installation of air-conditioner and air-coolers.

20%

11.

Supplying and fitting of electrical goods, supply and installation of electrical equipment including transformers.

10%

12.

Supplying and fixing of furniture and fixtures, partitions including contracts for interior decoration.

15%

13.

Construction of railway coaches on under-carriage Supplied by railway.

20%

14.

Ship and boat building including construction of barges, ferries, tugs, trawlers and dredgers.

20%

15.

Sanitary fitting for plumbing for drainage etc.

15%

16.

Printing and polishing.

15%

17.

Construction of bodies of motor vehicles and construction of trailers.

25%

18.

Insulation and lining of equipment, plant and machinery instruments, appliances of buildings

15%

19.

Providing and laying of pipes for purposes other than those specified in serial number 15 of this schedule.

15%

20.

(i) Providing and laying pipes (other than steel pipes) for purposes other than those specified in serial number 15 of this schedule

15%

(ii) Providing and laying of steel pipes for purpose other than those specified in serial number 15 of this schedule

15%

(iii) Providing and boring, drilling and fitting of all types of pipes.

30%

21.

Programming and providing of computers software.

15%

22.

Fabrication, testing and reconditioning of metallic gas cylinders

20%

23.

Tyre re-treading

15%

24.

Processing and supplying of photograph, photo prints, photo negatives (including photographing with camera, X-ray and other scanning materials).

15%

25.

Supplying and installation of electronic instruments, equipment, apparatus, appliances & devices.

10%

26.

Supplying and installation of fire fighting equipment and devices.

10%

27.

Electroplating and anodising.

25%

28.

Bowling, canning and packing of goods.

25%

29.

Lamination, rubberisation, coating and similar process.

25%

30.

Printing and block making.

20%

31.

Supply and erection of weighing machines and weigh bridges.

15%

32.

Supply and installation of submersible and centrifugal pump sets.

20%

33.

Dyeing and printing Textiles.

20%

34.

Construction on tankers on motor vehicles, chassis.

20%

35.

Supply and fixing of door and window curtains including Venetian blinds and nets.

15%

36.    

Otw     Works/ contract not covered by serial number 1 to 35

20%                        

37.

Composite contracts involving two or more of the above categories

25%