Page 1 of 6
updated upto 31.03.2012
SCHEDULE "C"
SECTION 16(2)
Commodities to be taxed @ 5% under VAT
Rate of tax enhanced from 4% to 5% vide Notifcation SRO 147 of 2010 dated 31.03.2010 except Declared goods
notified at S.No. 47 for which rate of tax shall continue @ 4% as per sec. 14 of the CST Act, 1956
S.No.
1 Acids
2 ACSR
3 xxxxxxxxxxx
Description
[Entry Transposed to Schedule "A" (Entry 1-A) vide notification SRO 147 of 2010 dt. 31.03.2010
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
All equipments for communications such as, private branch exchange
(PBX) & Elect. Private Automatic Branch Exch (EPABX)
All intangible goods like copyright, patent, rep. licence.
All kinds of bricks including fly ash bricks, refractory bricks and
asphaltic roofing earthern tiles
All metal castings
All processed fruit, vegetables etc including fruit jams, jelly, pickles,
marmalades, fruit squash, paste, fruit drink and fruit juice (whether
in sealed containers or otherwise) Aam Papad.
All type of yarn other than cotton and silk yarn in hank & sewing
thread.
All utensils including pressure cookers/pans except utensils made of
precious metals
Aluminium and its alloys
Arecanut powder and betel nut
Articles made of rolled gold and imitation gold
Bagasse
Bamboo
Basic Chromium sulphate, Sodium bichromate
Bearings
Bed sheet, Bed cover pillow cover "other made-ups"
Words "other made-ups" omitted vide Notification SRO 115 of 2007 dt.30.03.2007
19
20
21
Beedi leaves
Beltings
Bi-cycles, tri-cycles, tyres and tubes thereof , cycle rickshaws and
parts thereof.
Page 2 of 6
22
[Bio-fertilizers and micro nutrients, also] Plant growth promoters
and regulators, herbicides, rodenticides, [xxxxxxxxxxxxxxxxxxx.]
Commodities "Insceticides and Weedicides" transposted to Schedule "A" and inserted as Entry 26-A
after entry No.26 vide SRO 108 of 2011 dated 31.03.2011.
Commodities "Bio fertilizers and micro nutrients alongwith the word 'also' omitted vide SRO 122 of
2012 dated 31.03.2012.
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
Biomas briquettes
Bitumen
Bone meal
Buckets made of iron and steel, aluminium, plastic or other materials
(except precious materials), Plastic mugs and basins.
Bulk drugs
Candles
Capital goods
Carpets locally handmade/handloom.
Castings
Castor oil
Caustic soda, caustic potash , soda ash, Sodium bicarbonate
Centrifugal & monobolic & submersible pumps and parts thereof
Coal
Coal tar
Coffee beans and seeds, cocoa pod, green tea leaf & chicory
Chemical fertilizers and pesticides
Entry omitted vide SRO 122 of 2012 dated 31.03.2012.
39
40
41
42
43
44
Clay including fire clay, fine china clay and ball clay
Coir and Coir products excluding Coir mattresses
Comb/hair combs
Computer stationery
Cotton & Cotton waste
xxxxxxxxxxx
Entry Transposed to Schedule "A" as Entry 11-A vide notification SRO 147 of 2010 dt. 31.03.2010
45
46
47
48
49
50
Crucibles
Cups and glasses of paper and plastic
Declared goods
Drugs and medicines including vaccines, syringes and dressings,
medicated ointments produced under drugs licence, light liquid
paraffin of I.P grade.
Dry apricots (ladakhi)
Dyes, acid dyes, basic dyes
Page 3 of 6
51
52
53
54
55
56
57
58
59
60
61
62
Edible oils and oil cake
Edible variety of rub gur
Electrodes and welding rods
Exercise books, graph books and laboratory note-book
Embroidery or Zari articles, that is to say, Inu Zari ,Kasab, Saima,
Dabka, Chumki, Gota, Sitara, Naqsi, Kora, Glass bead, Badla
Ferrous and non-ferrous metals and alloys, non-metals, such as
copper, zinc and extrusions thereof
Feeding bottles and nipples
Fibres of all types and fibre waste
Fly ash
Fried and roasted gram
Hand pumps and spare parts thereof.
Havan samagri including[dhoop, agarbati],Dhupkathi & Dhupbati
(Items "dhoop & agarbati transposed to sch"A" as Entry 14-A vide SRO 147 of 2010 dt 31.03.10 &
Commodity "Havan Samagri"transposed to Sch"A" in Entry 14-A vide SRO 108 dt.31.03.2011
63
64
65
66
67
68
69
70
71
72
73
Herb, bark, dry plant, dry root commonly known as jadi booti and dry
flower.
Hides, Skins and animal hair
Hing (Asafoetida)
Honey
Hose pipes and fittings thereof
Hosiery goods
Husk and bran of cereals
Ice
Imitation Jewellery
Industrial cables (High voltage cables, XLPE cables, jelly filled cables,
optical fibres)
Industrial inputs, packing materials and I.T. products (as per list
attached) Computers, telephones and parts thereof, teleprinter and
wireless equipments and parts thereof.
The word "computers" omitted vide SRO 122 of 2012 dated 31.03.2012
74
75
76
77
78
79
Insulators
Katha
Kerosene lamp/lanterns, petromax and glass chimney
Khandsari
Khoya/ khoa
Knitting wool and raw wool
words (and raw wool) omitted vide SRO 39 dt 11.2.2008
80
Latex, dry ribbed
Page 4 of 6
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
Leaf plates and cups
Lignite
Lime, Lime stone, clinker and dolomite
Linear alkyl benezene,L.A.B Sulphonic acid, Alfaolefin sulphonate
Maize gluten, maize germ and oil, and maize products like liquid
glucose, Maltodexirin, Hydrol corn steep liquor, Glucose"D",
Dextrose Monohydrate or powder for food drink having Dextrose,
monohydrate as major ingredients.
Medical equipment/ devices and implants
Mixed PVC stabilizer
Moulded plastic footwear, hawai chapals and straps thereof
Mumuralu, pelalu, atukulu. puffed rice, muri
Napa Slabs (Rough flooring stones) and Shahabad stone
Newars
Non.machanised boats used by fishermen for fishing
Nuts, bolts, screws, Nails and fastners
Oil seeds
Ores and minerals
Paddy, rice, wheat, pulses, flour, atta ,maida, suji and besan
Shall figure in 0% rate category only upto 31/03/2006 (31-03-06 substituted with 30-09-06 vide
SRO 121Dated 31-03-06 and figures 30.09.2006 substituted with figures 31.03.2007 vide SRO 320 of
29.09.2006. Again figures 31.03.2007 substituted with figures 31.03.2008 vide SRO 92 of 2007 dated
22.03.2007) thereafter shall figure in 4% rate category.
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
Paper , paper board and newsprint
Paraffin wax
PDS Kerosene
Pipes of all varieties including fittings thereof
Pizza bread
Plastic footwear
Plastic granules, plastic powder and master batches
Polyster and staple fibre yarn
Porridge
Printed materials including diary and calendar
Printing ink excluding toner and cartridges
Processed meat, poultry and fish
Pulp of bamboo, wood and paper
Railway wagons, engines, coaches and parts thereof
Readymade garments
Refractory monolithic
Renewable energy devices and spare parts thereof.
River sand
Page 5 of 6
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
Rubber, raw rubber
Safety matches
Sewing machine and its accessories
Ship and other water vessels
Silk fabrics (subject to abolition of rental agreement) excluding
handloom silks
Skimmed milk powder and UHT milk
Solvent oils other than organic solvent oil
Spices of all varieties and forms including cumin seed, aniseed,
turmeric, pepper and dry chillies.
Sports goods excluding apparels and footwear
Stainless steel sheets
Starch
Tamarind seed and powder
Tea
Tools
Toys excluding electronic toys
Tractors, threshers, Tillers, Harvesters and attachments and parts
thereof
Transformers
Transmission towers
Umbrella except garden umbrella
Vanaspati (Hydrogenated Vegetable Oil)
Vegetable oil including Gingili oil and Bran oil
Walnut Almonds & kernels thereof
the word "walnut" deleted vide Notification SRO 319 dt.29.09.2006
137
Handmade or machine made washing soap (except detergent based).
Entry 137 recast vide Notification SRO 79 of 2008 dt. 24.3.2008
138
139
140
141
Wet dates
Willow clefts
Wooden crates
Writing ink
Writing instruments,Geometry boxes,color boxes, crayons and Pencil
142
Sharpners.
The items "crayons and pencil sharpners" omitted vide SRO 122 of 2012 dated 31.03.2012
143 All other goods of local importance not notified as tax free goods.
All such items previously covered under Schedule "G" of SRO 137
144 dated 20.04.2000 but not specified in any schedule of this
notiftication.
Page 6 of 6
Optical goods, that is to say spectacles, sunglasses, goggles, lenses
145 and frames including attachments, parts and accessories thereof and
lens care solution.
Entry 145 added vide Notification SRO 79 of 2008 dt. 24.3.2008