SCHEDULE – IV

List of goods taxable 1@5%

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

 

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

(i) Patents

(ii) Trade marks

(iii) Import licenses including exim scrips, special import licenses and duty free advance licenses

(iv) Export Permit or license or quota

(v) Software packages

(vi) Credit of Duty Entitlement Pass Book

(vii) Technical know-how

(viii) Goodwill

(ix) Copyright

(x) Designs registered under the Designs Act, 1911.

(xi) SIM Cards used in Mobile Phones

(xii) Franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchisor, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be, is involved.

 (The original entry “2.All intangible goods including copyright, patent, rep license, DEPB” was substituted by G.O MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-04-2005 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-04-2005)  

3. All kinds of bricks including fly ash bricks, refractory bricks
4. Asphaltic roofing sheets       
5. Earthen tiles other than ceramic and glazed tiles 
6. All types of yarn and sewing thread other than cotton yarn in hank and silk yarn in hank.  
7. All utensils including pressure cookers and pans excepting utensils made of precious metals;

(The original entry “7.Aluminium utensils and enameled utensils” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)  

8.

Arecanut, betel nut and betel nut powder with additives, supari and mouth fresheners made of somph ( Ani seed) 

and coriander powder with additives.

(The original entry “8. Areca nut, betel nut and betel nut powder is substituted by the G.O MS No 1625 Rev (CT_II) 

dept dated 6-11-2006 w.ef. 01-04-2005)             

9. Bamboos, Cane (Ratan) Casuarina poles,Subabul, eucalyptus logs and cut sizes thereof,

The words Cane (Ratan) was inserted by G.O.Ms.No.1230, dt.2-12-2009,  

10. Bearings of all kinds       
11. Beedi leaves       
12. Transmission rubber belts 
13.  Bicycles, E.Bikes tricycles, cycle rickshaws & parts and accessories thereof 

(The words in bold italics were added by the G.O MS No 795 Rev (CT-II) Dept dt; 29-06-2006 w.e.f 01-07-2006)  

14. Bitumen of all varieties.  
15. Branded bread    
16. Bulk Drugs        
17.   Electric Motors and Oil Engines up to a capacity of 10 HP, Centrifugal, Monobloc and submersible pump sets Starters of electric motors and pump sets, parts and accessories thereof.;  

(The original entry “17.Centrifugal, monobloc and submersible pumps” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)  

18.

Coffee including Coffee seeds, roasted seeds and coffee powder, Cocoa powder, Chicory, blended or French 

coffee.

(The original entry “18.Coffee beans and seeds, cocoa pod, green tea leaf and chicory” is substituted by G.O MS 

No 1291 Rev (CT-II) Dept dt 07-09-2006 w.e.f 01-09-2006)  

19.

Chemical fertilizers, Bio-fertilizers and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, 

Copper and biological derivatives such as Enzymes, Co-enzymes 1(Plants, Harmones, Gibberllines, Auxines and 

Plant growth promoters or regulators).

(The original entry “Chemical fertilizers and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, 

Copper and biological derivatives such as Enzymes, Co-enzymes and Aucines” is substituted by the 

Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)  

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

20. Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof including drip and sprinkler irrigation systems but excluding mosquito repellants in any form.

(The words in italics are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)  

21. Coir and Coir products excluding coir mattresses     
22. Cotton waste and Cotton yarn waste     
23. Crucibles 
24. Electrodes including welding electrodes and welding rods  
25. Exercise Note books including Graph books and laboratory note books, Office stationery including computer stationery, writing pads and Account Ledgers
26. Fibers of all types and fibre waste
27. Ferrous and non-ferrous metals and alloys and extrusions thereof        
28. Flour, Atta, Maida, Suji, Besan, Ravva, Vermicelli, 1(Macroni) and semiya

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

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

29. Parched and fried grams or dhalls  
30. (Omitted)

(The original entry “30. Jaggery” was omitted by G.O MS No 1929, Rev (CT-II) Dept  dated 27-12-2006 w.e.f 01-01-2007)  

31. Hand Pumps, parts and fittings thereof and fittings thereof;

(The words in italics are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f  18-8-2005.)

32. Herb, bark, dry plant, dry root, commodity known as jari booti and dry flower  
33. Hose Pipes          
34. Hosiery goods of all kinds 
35. Rice bran including de-oiled rice bran
36. Ice   
37. Incense Sticks commonly known as, Agarbathi, dhupkathi or dhupati  
38. Industrial cables, (High voltage cables, XL PE Cables, Jelly filled cables, optical fibre cables) 
39. IT Products, that is to say,

(1)  Word Processing Machines and Electronic Typewriters

(2)  Electronic Calculators

(3) Computer Systems and Peripherals, Electronic Diaries

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

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

(6) Parts of items (5) above

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

(8) Permanent magnets and articles intended to become permanent magnets (Ferrites)

(9) Electrical Apparatus for line telephony or line telegraphy, including line  telephone sets with cordless handsets and telecommunication apparatus for carries current line systems or for digital line systems; videophones

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

(11) Telephone answering machines

(12) Parts of Telephone answering machines

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

(14)  IT Software on any media

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

(16) Radio communication receivers, Radio pagers

(i) Aerials, antennas and their parts

ii)  Parts of items (15) and (16) above

(17) LCD Panels, LED Panels and parts thereof

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

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

(20)  Printed circuits

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

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

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

(24) Electronic Integrated Circuits and micro assemblies

(25) Signal generators and parts thereof

(26) Optical fibre  cables

(27) Optical fibre and optical fibre bundles and cables

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

(29) Cathode ray oscilloscopes, Spectrum Analyzers, Cross-talk meters, Grain measuring instruments, Distortion factor meters, Psophometers, Network and logic analyzer and Signal analyzer

(The original entry “39. IT Products (with HSN Codes), that is to say -  

(1) Word Processing Machines and Electronic Typewriters (84.69)  

(2) Electronic Calculators (84.70)

(3) Computer Systems and Peripherals, Electronic Diaries (84.71)

(4) Parts and Accessories of HSN 84.69, 84.70 and 84. 71 for items listed above (84.73)

(5) DC Micromotors / Stepper motors of an output not exceeding 37.5 Watts (85.01)

 

(6) Parts of HSN 85.01 for items listed above (85.03)

 

(7) Uninterrupted Power Supplies (UPS) and their parts (85.04)

 

(8) Permanent magnets and articles intended to become permanent magnets (Ferrites) (85.05)

       

(9) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless\

handsets 

and telecommunication apparatus for carries-current line systems or for digital line systems; videophones

(85.17)

             

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

and their part (85.18)

 

(11) Telephone answering machines (85.20)

             

(12) Parts of Telephone answering machines (85.22)

             

(13) Prepared unrecorded media for sound recording or similar recording of other phenomena (85.23)

 

(14) IT software on any media (85.24)

           

(15) Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission 

apparatus incorporating reception apparatus, digital still image video cameras (85.25)  

 

(16) Radio communication receivers, Radio pagers (85.27)

(i)   Aerials, antennas and their parts (85.29)

(ii)  Parts of items at 85.25 and 85.27 listed above (85.29)

 

(17) LCD Panels, LED Panels and parts thereof (85.31)

             

(18) Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof (85.32)

             

(19) Electrical resistors (including rheostats and potentiometers), other than heating resistors (85.33)

             

(20) Printed circuits (85.34)

             

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

(85.36)

             

(22)  Data/Graphic Display tubes, other than TV Picture tubes and parts thereof (85.40)

             

(23) Diodes, transistors and similar semi-conductor devices;

                         

Photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or

made up into panels; Light emitting diodes; Mounted piezo-electric crystals (85.41)  

 

(24) Electronic Integrated Circuits and Micro – assemblies (85.42)

             

(25) Signal generators and parts thereof (85.43)

             

(26) Optical fibre cables (85.44)

             

(27) Optical fibre and optical fibre bundles and cables (90.01)

             

(28) Liquid Crystal Devices, Flat Panel display devices and parts thereof (90.13)

 

(29) Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Grain measuring instruments,

Distortion factor meters, Psophometers, Network & Logic analyzer and Signal analyzer (90.30).}” is substituted

by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)                     

40. Kerosene sold through public distribution system 
41. Nawar   
42. Napa Slabs (Rough and polished Flooring Stones)     
43. 1All kinds of Ores and all kinds of minerals excluding marble and Granite

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

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

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

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

(The original entry “45.Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipes and PVC Pipes”

substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)

 

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

including G.I., C.I., PVC and Ductile pipes and fittings thereof but excluding RCC and PCC pipes and their

fittings.’  

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

(The words in italics are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)  

(The amended entry “46. Plastic footwear and Hawaii chappals” was substituted by GO MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-07-2008 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)  

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

(The original entry “49.Processed and branded salt” is omitted by G.O MS No 1291 Rev (CT-II) Dept dt 07-09-2006 w.e.f 01-09-2006)          

50. Pulp of bamboo, wood, waste paper and bagasse          
51. Rail coaches, Engines, Wagons and Parts thereof

(The original entry “51. Rail coaches, engines and wagons” was substituted by G.O MS No 1206 dated 12-09-2007 w.e.f 01-04-2007).       

52. Ready made garments, bed sheets, pillow covers, towels, blankets, traveling rugs, curtains, crochet laces, Zari, embroidery articles and all other made ups;

(The original entry “52.Readymade Garments” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)  

53. Renewable energy devices and spare parts
54. Safety Matches   
55. Sewing Machines and parts and accessories thereof  
56. Ships and other vessels   
57. Silk fabrics other than Handloom silk fabrics
58. Skimmed Milk Powder and UHT Milk  
59. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies 
60. Sports goods excluding apparels and footwear        
61. Starch and Sago
62. Tamarind seed , dhal, kernel, powder and husk.

(The word “Tamarind” is omitted from the entry 62 by G.O MS No 71 Rev (CT-II) Dept dated 22-01-2007 w.e.f 01-02-2007)  

63. Tractors and Threshers, Harvesters, Tractor Trailers, Tyres, Tubes attachments and parts thereof;  

(The original entry “63.Tractors and Threshers, Harvesters and attachments and parts thereof” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8- 2005.)  

64. Transmission towers.    
65. Umbrellas           
66. Vanaspathi, Hydrogenated Vegetable oil.     
67. Vegetable Oils – All kinds of vegetable oils including solvent oils and Coconut oil  
68. Writing instruments, writing ink, Geometry Boxes, Colour Boxes, Pencil ,Sharpeners and Erasers

(The original entry “68.Writing instruments” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)  

69. Coal Including coke in all its forms, but excluding charcoal  
70. Iron and steel, that is to say:    

(i) Pig Iron, Sponge Iron, and cast iron including ingot moulds, and bottom plates.

(ii) Steel semis, ingots, slabs, blooms and billets of all qualities, shapes and sizes.

(iii)Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;

(iv) Steel bars, rounds, rods, squares, flats, octagons and hexagons; plain and ribbed or twisted, in coil from as well as straight length

(v) Steel structurals, angles, joints, channels, tees, sheet piling sections,Z sections or any other rolled sections  

(vi)  Sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form as rolled and in revitted condition.     

(vii) Plates, both plain and chequered in all qualities 

(viii) Discs, rings, forgings and steel castings;

(ix) Tool, alloy and special steels of any of the above categories  

(x) Steel tubes, both welded and seamless, of all diameters and lengths including tube fittings    

(xi) Tin-plates, both hot dipped and electrolytic and tin free plates 

(xii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails – heavy and light crane rails;

(xiii) Wheels, tyres, axies and wheel sets  

(xiv) Wire rods and wires rolled, drawn, galvanized, aluminized, tinned or coated such as by copper  

(xv) Wire Ropes and Wire Strands

(Sub-entry (xv) was added by G.O MS No 574 Rev (CT-II) Dept, dated 04-04-2008 w.e.f 01-04-2008)  

71. Iron and Steel scrap, that is to say       

(i) Iron scrap, cast-iron scrap, runner scrap and iron skull scrap    

(ii) Steel melting scrap in all forms including steel skull, turnings and borings   

(iii) Defectives, rejects, cuttings or end pieces of any of the categories of item (i) to (xiv) of entry 70    

72. Oil Seeds, that is to say

(i) Sesamum or Til (orientale) 

(ii) Soyabeen (Glycine seja)  

(iii) Rape seed and mustard    

1. Toria (Brassica campestris vartoria)  

2. Rai (Brassica Juncea)

3. Jamba – Taramira (Eruca satiya) 

4.Sarcon – yellow and brown (brassica compestris varsarson)

5. Banarasi Rai or True mustard (Brassica nigra)

(iv)  Linseed (linum usitatissimum)

(v)  Sunflower (Helianthus annus)    

(vi)  Nigar seed (Guizotia abyssinica)  

(vii)  Neem, vepa (Azadi rachta indica)       

(viii)  Mahua, illupai, ippe (Madhuca indica, M. Latifolia), Bassia, Latifolia and  Madhuca Longifolia Syn. 

M.Longifolia)     

(ix) Karanja, Pongam, Honga (Pongamia pinnata syn. P Glabra)     

(x)  Kusum (Schleichera Oleosa, syn. S. Trijuga)      

(xi) Punna undi(Calophyllum, inophyllum)   

(xii) Kokum (Carcinia indica) 

(xiii) Sal (Shorea robusta);       

(xiv) Tung (Aleurite Jordi and A.Montana)    

(xv) Red Palm (elaeis guinenisis)    

(xvi) Safflower (corthanus tinctorius)  

73. Castor (Ricinus communis)
74. Omitted

(The Entry in Sl.No. 74 was omitted by G.O.Ms.No.575, dt. 04.04.2008 w.e.f. 01.04.2008. The earlier words read as under "Coconuts other than tender coconuts (cocos nucifera)"  

75. Omitted.

(The Entry in Sl.No. 75 was omitted by G.O.Ms.No.889, dt. 18.07.2008 w.e.f. 01.08.2008. The original entry is as following 75. Copra)        

76. Groundnut or peanut (hypogea)    
77. Cotton seeds  
78. Jute, that is to say the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as Mesta or Bimli extracted from plants of the species hibiscus cannabinus and Hibiuscus sabdariffavar altissima and the fibre known as sunnhemp extracted from plants of the species Crotalaria Juncea whether baled or otherwise
79.   Cotton, that is to say, all kinds of cotton (indigenous or imported) in all its unmanufactured State, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste.      
80. Hides and Skins, Tanned or Un-Tanned          
81.   Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock sand), whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes 

1.decantation

2. de-salting

3. dehydration

4. stabilization in order to normalize the vapour pressure

5. elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the 

drainage and maintain the pressure

6. the addition of only those hydrocarbons previously recovered by physical methods during the course of the 

above mentioned process

7. any other minor process including addition of pour point depressants or flow improvers) which does not

change the essential character of the substance

82..  All kinds of Pulses and Dhalls
83. Wheat (Triticum vulgare T., compactum, T.sphaerococum, T.durum, T.aestivum, L.T.dicoccum); 
84. Paddy (Oryza sativa L)  
85. Rice (Oryza sativa L)
86. P.V.C. cloth, Waterproof cloth, Tarpaulin and Rexine
87. Oil cakes and Deoiled cakes 
88. Drugs and medicines whether patent or proprietary, as defined in clauses (i), (ii) and (iii) of section 3 (b) of Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), and hypodermic syringes, hypodermic needles,perfusion sets, urine bags, catguts, sutures, surgical cotton, dressings, plasters, catheters, cannulae, bandages and similar articles, but not including,--

(a) Medicated goods.

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

(c) Mosquito Repellants in any form.

(d) omitted

( The original entry  “88. Drugs & Medicines”, whether patent or proprietory, as defined in Section 3 of the Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), but not including:-

(a)  medicated goods; 

(b)  products capable of being used as cosmetics and toilet preparations including tooth-paste, tooth-powders, cosmetics, toilet articles and soaps;  

(c)  mosquito repellants in any form.) is substituted by the Act No 23 of 2005 dated 26th   Oct 2005 w.e.f 18-8-2005.)  

(Clause (d) Surgical equipment, medical devices and implants,” was omitted by  the  G.O MS No 1625 Rev (CT_II) dept dated 6-11-2006.w.e.f 01-09-2006)  

89.  Veterinary Medicines.

(The original entry “Veterinary Medicines including Poultry Feed supplements” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)  

(The words “and feed supplements” from the amended entry “Veterinary medicines and feed supplements” are omitted by G.O MS No 1625 Rev (CT-II) Dept, dated 6-11-2006 w.e.f 01-04-2005)  

90. All kinds of packing material including Hessian cloth and jute twine but excluding storage tanks made of any materials.
91.  Omitted.

(The Entry in Sl.No. 91 was omitted by Act No. 38 of 2007 published in Andhra Pradesh Gazette Part   IV-B 

Extraordinary  No. 55 dt. 18/12/2007 w.e.f. 13.06.2007)  

92.

 River Sand and grit and stone chips

93. Extra Neutral Alcohol (ENA) and rectified spirit
94. Kerosene stove, kerosene lamp, petromax lamp hurricane lamp, glass chimney and  parts and accessories thereof;
95. Bio-diesel manufactured using non-edible vegetable oils such as Jatropha, Peongamia, Rice bran, Neem Cotton seed, Rubber seed, sale of used cooking oil to the bio-diesel manufacturer.  

(Entries in Sl No. 91, 92, 93, 94 and 95 are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f          18-8-2005.)  

(The words in bold italics were added by the G.O MS No 795 Rev (CT-II) Dept dt; 29-06-2006 w.e.f 01-07-2006)

96. Artificial and rolled gold jewellery, imitation and costume jewellery”.

(Entries in Sl.No 96 are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f  1-9-2005.)  

97.  LPG/ CNG conversion kits
98.  Pre-stressed Raiway Concrete sleepers.

(Entries 97 and 98 are added by the Act No 10 of 2006 dated 4th Jan 2006, w.e.f 01.12.2005)  

99.  All handicrafts

(Entry 99 is added by G.O MS No 328 dated 16-03-2006 w.e.f 01-12-2005)

100 (The following goods when used as Industrial inputs)

The caption of the entry “100. Industrial inputs that is to say,” is substituted with bracketed words  by G.O MS No.818 dated 30-06-2008 w.e.f 01-07-2008 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-07-2008)  

       

Sl.

No.

Heading No.

Sub-Heading No.

Description of goods

(1)

(2)

(3)

(4)

1.

1501 to 1505

 

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

2.

1506

 

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

3.

1521 & 1522

 

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

4.

1518

 

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

5.

1702

 

Liquid glucose (non medicinal), Dextrose syrup

6.

 

2207.20

Denatured ethyl alcohol of any strength

7.

2503

 

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

7A

2511

 

Natural barium sulphate (barites); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816

The original entry “7.  2503 & 2511 Sulphur, Barytes” is substituted by the present entries 7 and 7A Vide G.O.Ms.No.656, Revenue (CT-II), 2nd June, 2006 w.e.f 01-05-2006

8.

2602

 

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

9.

2603

 

Copper ores and concentrates

10.

2604

 

Nickel ores and concentrates

11.

2605

 

Cobalt ores and concentrates

12.

2606

 

Aluminium ores and concentrates

13.

2607

 

Lead ores and concentrates

14.

2608

 

Zinc ores and concentrates

15.

2609

 

Tin ores and concentrates

16.

2610

 

Chromium ores and concentrates

17.

2611

 

Trungsten ores and concentrates

18.

2612

 

Uranium or Thorium ores and concentrates

19.

2613

 

Molybdenum ores and concentrates

20.

2614

 

Titanium ores and concentrates

21.

2615

 

Niobium, tantalum, vanadium or zirconium ores and concentrates

22.

2616

 

Precious metals ores and concentrates

23.

2617

 

Other ores and concentrates

24.

2618

 

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

25.

2619

 

Ground granulated blast-furnace slag (GGBS)

26

2706

 

Tar distilled from coal, from lignite or from peat and other mineral tars whether or not dehydrated or partially distilled, including reconstituted tars.

The original entry in “Sl.No 26. 2706.00.10  Coal tar” is substituted Vide G.O.Ms.No.656, Rev (CT-II), 2nd June, 2006 w.e.f 01-05-2006

27

2707

 

Oils and other products of the distillation of high temperature coal tar similar products in which the weight of the aromatic constituents exceeds that of the non –aromatic constituents

The original entry in “Sl.No 27. 2707.10.00 Benzole” is substituted Vide G.O.Ms. No.656,  Rev  (CT-II), 2nd June, 2006 w.e.f 01-05-2006

28.

 

2707.20.00

Toluole( Omitted)

29.

 

2707.30.00

Xylole( Omitted)

30.

 

2707.40.00

Naphthalene( Omitted)

31.

 

2707.60.00

Phenols( Omitted)

32.

 

2707.91.00

Creosote oils

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

33.

2801

 

Fluorine, chlorine, bromine and iodine

34.

2802

 

Sulphus, sublimed or precipitated; colloidal sulphur

35.

2803

 

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

36

2804

 

Hydrogen, rare gases other non metals excluding medicinal grade oxygen

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

37.

2805

 

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

38.

2806

 

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid

39.

2807

 

Sulphuric acid and anhydrides thereof; Oleum

40.

2808

 

Nitric acid; sulphonitric acids

41.

28.09

 

Diphosphorus pentaxoxide; phosphoric acid and polyphosphoric acids

42.

2810

 

Oxides of boron; boric acids

43.

2812

 

Halides and halide oxides of non-metals

44.

2813

 

Sulphides of non-metals; commercial phosphorus trisulphide

45.

2814

 

Ammonia, anhydrous or in aqueous solution

46.

2815

 

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

47.

2816

 

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

48.

2817

 

Zinc oxide, zinc peroxide

 

49.

 

2818.30.00

Aluminium hydroxide

50.

2819

 

Chromium oxides and hydroxides

51.

2820

 

Manganese oxides

52.

 

2821.10

Iron oxides and hydroxides

53.

2822

 

Cobalt oxides and hydroxides, commercial cobalt oxides

54.

2823

 

Titanium oxide

55.

2825

 

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

56.

2826

 

Flurides, fluorosilicates, fluroaluminates and other complex flurine salts

57.

2827

 

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

58

2828

 

Hypochlorites,commercial calcium hypochlorites;chlorites;hypobromites

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

59.

2829

 

Chlorates and perchlorates; Bromates and Perbromates; Iodates and periodates

60.

2830

 

Sulphides; Polysulphides

61.

2831

 

Dithionites and sulphoxylates

62.

2832

 

Sulphites; thiosulphates

63.

2833

 

Sulphates, alums, peroxo-sulphates (persulphates)

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

64.

 

2833.33.00

Basic chromium sulphate  (omitted)

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

65.

2834

 

Nitrites; nitrates

66.

2835

 

Phosphinates (hypophosphites), phosphonates (phosphates); phosphates and polyphosphates

67.

2836

 

Carbonates; peroxacarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbarnate

68.

2837

 

Cyanides, cyanide oxides and complex cyanides

69.

2838

 

Fulminates, cyanates and thiocyanates

70.

2840

 

Borates, peroxoborates (perborates_

71.

2841

 

Sodium bichromate

72.

 

2841.30

Sodium dichromate

73.

 

2841.50

Potassium dichromate

74.

2844

 

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

75.

2845

 

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

76.

2846

 

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

77.

2847

 

Hydrogen peroxide

78.

2848

 

Phosphides, whether or not chemically defined, excluding ferrophosphorus

79.

 

2849.20

Silicon carbide

 

80.

 

2849.10.00

Calcium carbides

 

81.

2850

 

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

82.

2902

 

Cyclic hydrocarbons

 

83.

2903

 

Halogenated derivatives of Hydrocarbons

84.

2904

 

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

85.

2905

 

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

86.

2906

 

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

87.

2907

 

Phenols; Phenol-Alcohols

88.

2908

 

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

89.

2909

 

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

90.

2910

 

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

91.

2911

 

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

92.

2912

 

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

93.

2913

 

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

94.

 

2914.11.00

Acetone

 

95.

2915

 

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

96.

2916

 

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

97.

2917

 

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

98.

2918

 

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

99.

2919

 

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

100.

2920

 

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

101.

2921

 

Amine-function compounds

 

102.

2922

 

Oxygen-function amino-compounds

 

103.

2923

 

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids

 

104.

2924

 

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

 

105.

2925

 

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

106.

2926

 

Nitrile-function compounds

 

107.

2927

 

Diazo-, Azo- or azoxy-compounds

108.

2928

 

Oraganic derivates of hydrazine or of hydroxylamine

109.

2930

 

Organo-sulphur compounds

 

110.

2931

 

Other organo organic compounds

111.

2932

 

Heterocyclic compounds with oxygen heteroatom(s) only

112.

2933

 

Heterocyclic compounds with nitrogen heteroatom(s) only

113.

2934

 

Nucleic acids and their salts; other heterocyclic compounds

114.

2935

 

Sulphonamides

115.

2938

 

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

116.

2939

 

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

117.

2942

 

Other organic compounds.

 

118.

3201

 

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

119.

3202

 

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

120.

3203

 

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

121.

3204

 

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

122.

3205

 

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

123.

 

3206.10

Pigments

124.

 

3206.50.00

Inorganic products of kind used as luminophores

125.

 

3206.90

Master batches

126.

 

3207.10

Prepared pigments

127.

 

3207.40.00

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

128.

 

3207.10.90

Other

129.

3211

 

Prepared driers

130.

3212

 

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form of a kind used in the manufacture of paints (including anamels); stamping foils; dyes and other colouring matter put up in forms (for example, bales, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes

131.

 

3215.10

Printing ink whether or not concentrated or solid

132.

3501

 

Casein, caseinates and other casein derivates, casein glues

133.

3507

 

Enzymes, prepared enzymes not elsewhere specified or included

134.

 

3707.00

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

135.

3801

 

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

136.

3802

 

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

137.

3804

 

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

 

138.

3806

 

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

139.

3807

 

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

140.

 

3808.10

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

141.

3809

 

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

142.

3812

 

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

143.

3814

 

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

144.

3815

 

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

145.

3817

 

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

146.

3818

 

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

147.

3823

 

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

148.

 

3824.90

Retarders used in printing industry.

149.

3901

 

Polymers of ethylene in primary forms

150.

3902

 

Polymers of propylene or of other olefins, in primary forms

151.

3903

 

Polymers of styrene, in primary forms

 

152.

3904

 

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

153.

3905

 

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

154.

3906

 

Acrylic polymers in primary forms

 

155.

3907

 

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

156.

3908

 

Polyamides in primary forms

 

157.

3909

 

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

158.

3910

 

Silicones in primary forms

 

159.

3911

 

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

160.

3912

 

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

161.

3913

 

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

162.

3914

 

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

163.

3919

 

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

164.

3920

 

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

165.

3923

 

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

 

 

 

(a) insulated wares

 

 

 

 

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

166.

4001

 

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

 

167.

4002

 

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

168.

4003

 

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

169.

4005

 

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

170.

4701

 

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

171.

4819

 

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

172.

4821

 

Paper printed labels and paper board printed labels

173.

4823

 

Paper self adhesive tape and printed wrappers used for packing

174.

 

6305.10

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

175.

7010

 

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

 

176.

7019

 

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

177.

7202

 

Ferro alloys

 

178.

 

7607.20

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

179.

8309

 

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

180

 

1301.20.00

Gum Arabic

181

 

1520.00.00

Glycerol crude, Glycerol Waters and Glycerol  lyes

182

2508

 

Clay including fire clay, fine china clay and ball clay

183

2504

 

Natural Graphite

184

2513

 

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

185

2620

 

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

186

2621

 

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

187

2708

 

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

188

 

2711.14.00

Butylene

189

 

2712.20

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

190

2811

 

Other inorganic acids and other inorganic oxygen compounds of non metals

191

2839

 

Silicates, commercial alkali, metal silicates

192

 

2901.21.00

Ethylene

193

 

2901.22.00

Propylene

194

 

2901.29.10

Acetylene, in dissolved condition

195

 

2901.29.20

Heptene

196

2929

 

Compounds with other nitrogen functions

197

3301

 

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

198

3302

 

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

199

3404

 

Artificial waxes and  prepared waxes

200

3502

 

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

201

3503

 

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

202

3504

 

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

203

3505

 

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

204

3824

 

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

205

3915

 

Waste, parings and scrap of plastics

206

3916

 

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

207

3926

 

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

208

4004

 

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

209

 

4008.11.10

Plates, sheets and strip of microcellular rubber

210

 

4008.19.10

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

211

 

4008.21.10

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

212

 

4008.29.20

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

213

4503

 

Corks and stoppers of natural cork

214

4707

 

Recovered (waste & scrap) paper or paper board.

215

5310

 

Sacking fabrics, Hessian fabrics, jute canvas

216

5607

 

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

217

5609

 

Coir string

218

6805

 

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

219

 

6903.90.00

Refractory monolithic

220

7001

 

Cullet and other waste and scrap of glass in the mass

  221

7017

 

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

222

7310

 

Tin plate containers

223

 

 

Castings of all metals,

 

 

7325.10.00

  (i) of non-malleable cast iron

 

 

7325.99.10

  (ii) of Iron

 

 

7325.99.20

 

  (iii) of alloy steel

 

 

7325.99.30

 

  (iv) of stainless steel

 

 

7325.91.00

7326.11.00

  (v) grinding balls and similar articles for mills

 

 

7325.99.91

 

  (vi) rudders for ships or boats

 

 

7325.99.92

 

  (vii) drain covers

 

 

7325.99.93

 

  (viii) plates and frames for sewage water or similar

         system                                                      

 

 

 

 

7326.11.00

 

7326.90.00

7419.91.00

 

 

(xi) grinding balls and similar articles for mill

 

 (x) grinding media balls and cylpebs

(xi) of c

opper

 

 

 

 

  (xii) of other metals

  224

 

8507.20.00

Valve Regulated Lead Acid  batteries     

225

8546

 

Electrical insulators of any material

226

8547