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SCHEDULE IV      
[See section 4]      
Goods Taxable at 5.5 %    
S.No      Description of Goods Rate of Tax % Conditions if any
1 2 3   4.
1.  Agricultural implements other than mentioned in Schedule-I 5.5  
2 ** Deleted    
3  All intangible goods like copyright, patent,REP license etc 5.5  
4   All kinds of bricks "excluding kiln bricks,but" including fly ash bricks, refractory  and refractory monolithic 5.5  ( Amended on 31.12.2010 (w.e.f. 01.01.2011)
5  All metal castings and manhole covers  made of cast iron castings 5.5  
6  All types of Yarn other than polyester filament yarn,cotton and silk yarn in hank and sewing thread and waste    
7  All utensils including pressure cookers  pans and cutlery but excluding utensils made of precious metals     
8  Animal shoe nails 5.5  
9 Appalam, vadam and vathal 5.5  
10  Arecanut powder and betel nut   5.5  
11  Article made of rolled gold and imitation jewellery  5.5  
12  Atukulu 5.5  
13  Bamboo 5.5  
14  Bamboo matting  5.5  
15  Bearing and its components 5.5  
16  Bed sheet, pillow cover (excluding pillowcover up to Rs 25/- per item) and other textile made-ups 5.5  
17  Beedi leaves and Tendu leaves 5.5  
18  ** Deleted    
19  Beltings  5.5  
20  Bicycles, tricycles, cycle rickshaws and   parts, components, accessories, tyres and  tubes thereof 5.5  
21 Bio-fertilizers and Micronutrients also  plant growth promoters and regulators, herbicides, rodenticide, insecticide, weedicide etc 5.5  
22  ** Deleted    
23  Bone meal 5.5  
24  Buckets made of aluminium, plastic or other materials (except iron or steel and  precious materials)  5.5 Amendment (wef:01.01.2011)
25  Bukhari 5.5  
26  Candles 5.5  
27  ** Deleted    
28  Centrifugal, mono-block, diesel engine up to  10 HP  and submersible pump sets including  hose-collar, hose-socket, hose-connector, hose-clip, hose-nipple, foot-valve and delta starter for water handling and parts thereof 5.5  
29  Chemical fertilizers and pesticides 5.5  
30  Chicken Products     
31  Clay including fireclay, fine china clay, ball clay  5.5  
32  ** Deleted    
33  Coconut fibre 5.5  
34  Coconut in shell and separated kernel of coconut other than kopra 5.5  
35 Coffee beans, seeds and powder, cocoa  pod and beans, green tea leaf and chicory 5.5  
36  Coir and Coir products excluding coir mattresses 5.5  
37  Combs   5.5  
38  Computer stationery  5.5  
39  Cotton and cotton waste 5.5  
40  Crucibles   5.5  
41  Cups, glasses, plates, forks and spoons made of paper, plastics or thermocol, disposable food packing containers, toothpicks, straw, aluminium house foil and tissue paper 5.5  
42  ** Deleted    
43  Drugs and medicines including vaccines, syringe and dressing medicated ointment paraffin of IP grade     
44   Edible oils including olive oil but excluding coconut oil packed in small containers up to 200 ml 5.5  
45  ** Deleted    
46  ** Deleted     
47 ** Deleted    
48  Feeding bottles, nipples  5.5  
49 Ferrous and non-ferrous metals and alloys,   non-metals, such as aluminum, copper,zinc and extrusions of those     
50  Fibres of all types and fibre waste 5.5  
51  Flour other than made of Maize, Jowar,  Bajra and Wheat including fortified flour of wheat  5.5 w.e.f.15.03.2011
52  Fly ash  5.5  
53  Fried grams 5.5  
54 Gabba  5.5  
55  ** Deleted    
56  Gypsum in all its forms 5.5  
57  Hand pumps and spare parts and fittings 5.5  
58  ** Deleted wef : 09-03-2011    
59 Hawan samagri including sambrani   5.5  
60   Dry flower   5.5  
61  Honey   5.5   Amended vide Notification no. F.12(84)FD/Tax/2009-13,dated 08.07.2009
62  Hose pipe and fittings thereof 5.5  
63  Hosiery goods 5.5  
64  Bran of cereals except wheat 5  
65  IT products as specified in Part-A of this Schedule 5.5  
66  Ice 5.5  
67  ** Deleted    
68  All kinds of electrical cables including XLPE cables  5.5  
68A Jelly filled cables, optical fibre cables  5.5  
69  Industrial Inputs as specified in Part-B of this Schedule 5.5  
70  Insulators 5.5  
71 Kangri   5.5  
72 Kattha   5.5  
73  ** Deleted wef 09-03-2011    
74  Kerosene lamp/hurricane lantern, kerosene wick stove, kerosene pressure stove, petromax  pressure lamp, glass chimney and petro-max mantle and accessories and parts thereof  5.5  
75 Khandasari   5.5  
76 Khoya/Khoa, shreekhand, paneer, cheese,"Butter and Cream Skimmed from mik 5.5   (Substituted w.e.f.22.07.2010)
77  Knitting wool 5.5  
78 Lai  5.5  
79 ** Deleted    
80  Lignite  5.5  
81  Lime, lime stone, clinker & dolomite   5.5  Substituted w.e.f. 09.03.2011
82  Linear Alkyl benzene, LAB Sulphonic  Acid, Alfa Olefin Sulphonate 5.5  
83 Loi   5.5  
84   Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola mathi, madurkathi or cyperus 5.5  
85  Mat sticks and reed obtainable from  Cyperus Kathi, mutha or Cyperus Malaccensis 5.5  
86  Medical equipment / devices and implants 5.5   
87 Mekhla Chaddar 5.5  
88  Exculsively moulded plastic footwear, hawai chappals and straps thereof excluding the goods mentioned in Coloumn No2 of S No 58 of Schedule I wef -27-08-2008 5.5  
89  Murmuralu, pelalu 5.5  
90   Niwar excluding cotton niwar 5.5  
91  Non-mechanised boats  5.5  
92   Nuts, bolts, screws, fasteners, Fitting for   doors, window and furniture including (1)  hinges-butt, piano, narrow, tee, handles for locks, furniture handles, furniture drawer channel, furniture fitting, furniture knobs,hinges, furniture catchers, (2) nails, revets,cotter pins, staples, panel pins, blue cut and curtain fittings,(3) hob nails, stars, studs, iron heels,(4) all kinds of metal bullock and horse shoes and nails,(5) rods, rails, channels and curtain fittings, (6) tower bolts, taks,sections, including slotted angles, shelves  chains of all kinds, handles, aldrops, window stay, gate hook,door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes,  hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders,springs, magic eyes, trolley wheels,pulleys and holdfasts,(7)wire brushes, (8)wire mesh, metal mesh, wire netting and barbed wire 5.5  
93  Oil seeds   5.5  
94  Ores and minerals excluding (i) all kinds of building stones (ii) marble and (iii) granite in all their forms 5.5  
95  Packing Material 5.5  
96  ** Deleted wef : 15-03-2011    
97   Paper of all kinds other than handmade  paper, all kinds of stationary goods, all types of exercise book, graph book,laboratory note book other than  handmade paper, paper board and waste thereof made from 5.5   w.e.f. 15.03.2011
98 Pattu  5.5  
99  Pipes of all varieties including GI pipes,CI pipes, ductile pipes, PVC pipes and their fittings 5.5  
100  Pizza bread   5.5  
101  Plantain leaves   5.5  
102  Plastic granules, plastic powder, master  batches and scrap 5.5  
103  Porridge  5.5  
104  Printed materials including diary, calendar etc 5.5  
105   Printing ink excluding catridges but including toner,aluminium plate,graphic art film and plaster film 5.5 Subject to the provisions of section 97A of the Act.
106  Processed meat, poultry and fish  5.5  
107  Processed or preserved vegetables and fruits,pickle,fruit squash,fruit juice when sold loose,sharbat and thandai 5.5  
107A  ** Deleted wef.09-03-2011    
108   Pulp of bamboo, wood and paper  5.5  
109 Quandakari  5.5  
110   Rail coaches, engines, wagons, railway switches, crossings, switch expansion joints, steel turnout sleeper, pre-stressed concrete sleepers (PCS), fish-plates, steel   clips, track bolts and nuts, elastic rails clips and railway signal, signaling equipments and accessories and parts thereof 5.5  
111    Rattan, reed (in Malayalam)  5.5  
112  Readymade garments   5.5  
113  Renewable energy devices and spare parts 5.5  
114  ** Deleted    
115  ** Deleted wef:01-01-2011    
116 Sabai grass and rope   5.5  
117  Safety matches 5.5  
118 Sattu   5.5  
119  Sewing machines, its parts and accessories   5.5  
120  Ship and other water vessels 5.5  
121  Silk fabric excluding handloom silk fabric, not covered under Schedule-I 5.5  
122  ** Deleted wef-09-03-2011    
123  Skimmed milk powder   5.5   Substituted w.e.f. 09.03.2011
124  Solvent oils other than organic solvent oil     
125  All kind of spectacles including sunglasses,parts and components thereof, contact lens and lens cleaner   5.5  
126  Spices (when sold in unmixed form whether loose or in packages) including cumin seed (Omittted vide Notification Dated 14-7-2014), aniseed, turmeric, dry chilies,dhaniya, methi, ajwain, suwa, amchoor,asaliya, kathodi and hing (Asafoetida) 5.5  
127  Sports goods excluding apparels and footwear 5.5  
128  ** Deleted wef-09-03-2011    
129  Starch 5.5  
130  Sugar not covered under Schedule-I 5.5  
131  Sweetmeat Deshi (including Gajak &  Revri), bhujiya, branded and unbranded namkeens 5.5  w.e.f. 28.07.2009
133  Tapioca 5.5  
134  Tea   5.5  
135  Textile and fabrics not covered under Schedule-I 5.5  
136  ** Deleted    
137 Tools including power tools and parts thereo 5.5   Subject to the provisions of section 97A of the Act.A
138  Toys excluding electronic toys  5.5  
139  Tractors including parts, accessories and  tyre-tube thereof 5.5  
140  Transformers   5.5  
141  Transmission towers   5.5  
142  Umbrella, garden umbrella and parts thereof 5.5  
143  Unprocessed green leaves of tea   5.5  
144  Used motor vehicals     
145 Vanaspati (Hydrogenated Vegetable Oil)  and Deshi Ghee 5.5  
146  Vegetable oil including gingili oil and bran oil 5.5  
146A Empty bottles, broken glasses and plastic waste   5.5  
147  Wet dates   5.5  
148  Willow vicker 5.5  
149  Wooden crates   5.5  
150  Writing Ink 5.5  
151  Writing Instruments, geometry boxes, colour boxes, crayons and pencil sharpeners 5.5  
152  ** Deleted    
153  Kirana items namely, kala namak, sendha   namak, coconut powder, edible gond, rai, postdana, magaj of all kinds, saffron,kaluanji, (** Deleted) and dry fruits 5.5   Substituted w.e.f. 09.03.2011 
154  Unbranded bakery products including  cookies, cakes and pastries; unbranded  confectionery excluding chocolates 5.5   Amended on 23.03.2011 
155  Hydraulic excavators (earth moving and mining machinery), mobile cranes and  hydraulic dumpers including parts thereof 5.5  
156 Tawa, Kadai, Tai, Sigri, Chimta,  Substituted wef : 15-03-20112011 Imamdasta, Musali, Jhar and Chalani  made from other than the iron or steel 5.5  
157  Ropes made of natural fibres 5.5  
158  (** Deleted) , felt, non-woven fabrics and its products      Substituted w.e.f. 09.03.2011
159  Unbranded household plastic goods  Substituted   (** Deleted), patta, chhalani, lunch box, pencil box, bottles, trays,  tokaras including baskets, mats, basins, tubs and drums provided that per item  price does not exceed rupees two hundred 5.5   w.e.f. 09.03.2011 
160  ** Deleted    
161  ** Deleted    
162  ** Deleted    
163   Sugar candy made of sugar and glucose but excluding coco 5.5  
164  Pollution control equipments and parts thereof 5.5  
165  Digestive tablet, churan, powders and liquids 5.5  
166  Gulcose-D 5.5  
167 ** Deleted Wef    
168  Oil based washing soap in any form or  packaging having maximum retail price less than Rs 70/- per Kilogram but excluding detergent soap in any form 5.5    Substituted w.e.f. 09.03.2011
169  ACSR Conductors   5.5  
170  Cots made of iron pipes and niwar     
171  All kinds and forms of Kota stone,Marble and Granite excluding goods for which rate has been notified under section 6 of the Act 5.5   Amended on 31.12.2010 (w.e.f. 01.01.2011)
172 empty bottles, broken glasses and plastic waste  wef:01-01-2011 5.5  
173  ** Deleted w.e.f- 01-01-2011    
174  Branded confectionery excluding chocolate 5.5 For the period from 01.04.2006 to 07.05.2006
175  Weight & Measures including Electronic Weights & Measures excluding weighing bridge 5.5   Substituted w.e.f. 15.03.2011
176  Diamond bits 5.5 w.e.f. 01.04.2006
177 ** Deleted wef-01-01-2011    
178 ** Deleted    
179 Gharwan/ Gharav marble 5.5 w.e.f. 08.07.09
180 ** Deleted    
181  Crowbar 5.5 Inserted vide No.F. 12 (22) FD /Tax/10-84,DATED 09-03-2010
182  Water tanker for supply of water 5.5 Inserted vide No.F. 12 (22) FD / Tax/10-84, dated 09-03-2010
183  CFL Bulb  5.5 Inserted vide No.F. 12 (22) FD /Tax/10-84,dated 09-03-2010
184  Marble Powder, Karezi and Chips   5.5 Inserted vide No.F. 12 (22) FD /Tax/10-84,dated 09-03-2010
185  Timber of Safeda and Adusa   5.5 Inserted vide No.F. 12 (22) FD /Tax/10-84,dated 09-03-2010
186  Flour mills of motor capacity exceeding  HP and its components excluding motor 5.5   Inserted vide No.F. 12 (22) FD / Tax/10-84, dated 09-03-2010 Amended w.e.f.23.03.2011.
187  Used lead acid battery  5.5   w.e.f. 05.04.2010
188  Plant and machinery, parts and accessories thereofWhen sold to Central Government  Department/(s)Undertaking(s) Corporation(s) 5.5   w.e.f 15.07.2010
189  Electronic Milk Tester and its parts   5.5 w.e.f. 09.03.2011
190  Welding Holder, Welding Glass and  Welding Machine  5.5 w.e.f. 09.03.2011
191  Synthetic Industrial Diamond Powder, Gems cutting and polishing tools  5.5 w.e.f. 09.03.2011
192  Bakery Yeast 5.5    w.e.f. 09.03.2011
193  Desert coolers and Room coolers  5.5 Substituted w.e.f. 09.03.2011
194  Loose leaf spring 5.5    w.e.f. 09.03.2011
196  LED Lamp 5.5 w.e.f. 09.03.2011
197  Cement concrete mosaic tiles  5.5  w.e.f. 15.03.2011
199 Tent,tripal 5.5  
200 Automobile Bodies  5.5  
       
 Part-A      
(See S. No. 65 of Schedule IV)    
Goods under Category of IT Products    
S.no.         Description of Goods Rate of Tax %  
1 Word processing machines, Electronic typewriters. 5.5  
2 Electronic calculators   5.5  
3  Computer system and peripherals, computer printers excluding  multifunctional devices* and electronic diaries. * Inserted vide No.F. 12(22)FD/Tax/10-83, Dated:09-Mar-2010 5.5  
4 D C Micro motors, Stepper motors of an output not exceeding 37.5 watts.   5.5  
Uninterrupted power supply (UPS) 5.5  
Permanent magnets and articles intended to become permanent magnet (ferrites)   5.5  
Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carriage-current line systems or for digital line systems; video phones 5.5  
Microphones, multimedia speakers, headphones, earphones and combines microphone/ speaker sets. 5.5  
9  Telephone answering machines   5.5  
10  Prepared unrecorded media for sound recording or similar   recording of other phenomena including Compact Disc (CD) and Digital Versatile Disc (DVD) 5.5  
11  IT software on any media.  5.5  
12  Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, Transmission apparatus incorporating reception apparatus, cellular telephones .  
13    Radio communication receivers, Radio Pagers.   5.5  
14  Aerials and antennas.   5.5  
15  LCD Panels, LED panels.   5.5  
16  Electrical capacitors fixed, variable or adjustable (pre-set).   5.5  
17  Electrical resistors (including rheostats and potentiometers) other  than heating resistors 5.5  
18  Printed Circuits 5.5  
19  Switches, Connectors and Relay for up to 5 amps at voltage not exceeding 250 volts, electronic fuses 5.5  
20  Data / Graphic Display Tubes other than TV Picture tubes.  5.5  
21  Diodes, transistors & similar semi-conductor device, photo  sensitive semi conductor devices, including photo voltaic cells whether or not assembled in modules or made-up in to panels; light emitting diodes; mounted piezo-electric crystals 5.5  
22  Electronic Integrated Circuits and Micro assemblies 5.5  
23  Signal Generators 5.5  
24  Optical fibre cables and joining kits and joining materials thereof 5.5  
25  Optical fibre and optical fibre bundles and joining kits andjoining materials thereof 5.5  
26  Liquid Crystal Devices, flat panel display devices.  5.5  
26A . Automated Teller Machine (ATM)  5.5  
27  Cathode Ray Oscilloscopes, Spectrum analysers, Cross talk meters, gain measuring instruments, distortion factor meters,psophometres, network and logic analysers and Signal analysers. 5.5  
       
Part-B      
(See S. No. 69 of Schedule IV)    
Goods under category of Industrial Inputs    
Sno  Description of Goods                         
1   Animal (including fish)fats, oils, crude, refined or purified  5.5  
2   Glycerol, crude, glycer of waters and glycerol lyes 5.5  
3   Vegetable waxes (other than triglycerides) bees wax, other insect waxes and supermaceti, whether or not refined or coloured 5.5  
4   Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas 5.5  
5   Liquid glucose (non-medicinal), Dextrose Syrup  5.5  
6 Denatured ethyl alcohol of any strength   5.5  
7   Manganese ores and concentrates, including ferruginous   manganese ores and concentrates with manganese content of 20% or more, calculated on dry weight 5.5  
8   Copper ores and concentrates   5.5  
9   Nickel ores and concentrates  5.5  
10 Cobalt ores and concentrates  5.5  
11  Aluminium ores and concentrates 5.5  
12  Lead ores and concentrates   5.5  
13  Zinc ores and concentrates   5.5  
14  Tin ores and concentrates   5.5  
15  Chromium ores and concentrates 5.5  
16  Tungsten ores and concentrates  5.5  
17  Uranium or thorium ores and concentrates  5.5  
18  Molybdenum ores and concentrates   5.5  
19  Titanium ores and concentrates   5.5  
20  Niobium, Tantalum, Vanadium or Zirconium ores and  concentrates   5.5  
21  Precious metal ores and concentrates  5.5  
22  Other ores and concentrates  5.5  
23  Granulated slag (slag sand) from the manufacture of iron or steel 5.5  
24  Benzole  5.5  
25  Toluol  5.5  
26  Xylol  5.5  
27  Naphthalene 5.5  
28  Phenols 5.5  
29  Creosole oils 5.5  
30  Normal Paraffin   5.5  
31  Butadiene  5.5  
32  Fluorine, Chlorine, Bromine and Iodine 5.5  
33  Sulphur, sublimed or precipitated, colloidal Sulphur 5.5  
34  Carbon (carbon black & other forms of carbon not elsewhere  specified or included) 5.5  
35  Hydrogen, rare gases and other non-metals 5.5  
36  Alkali or alkaline earth metals, rare earth metals, scandium and  yttrium, whether or not intermixed or inter alloyed, mercury 5.5  
37  Hydrogen chloride (hydrochloric acid), chlorosulphuric acid 5.5  
38  Sulphuric acid and anhydrides thereof, Oleum 5.5  
39  Nitric acid, Sulphonitric acids 5.5  
40  Diphosphorous pentaoxide, phosphoric acid and polyphosphoric acids 5.5  
41  Oxides of boron, boric acids     
42  Halides and halide oxides of non-metals   5.5  
43  Sulphides of non-metals, commercial phosphorus trisulphide   5.5  
44  Ammonia, anhydrous or aqueous solution    
45  Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash) peroxides of sodium or potassium 5.5  
46  Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of Strontium or Barium 5.5  
47  Aluminium hydroxide  5.5  
48  Chromium oxides and hydroxides 5.5  
49  Manganese oxides     
50  Iron oxides and hydroxides  5.5  
51  Cobalt oxides and hydroxides commercial cobalt oxides     
52  Titanium oxides     
53  Lead oxides, Red lead and Orange lead  5.5  
54  Hydrazine & hydroxylamine and their inorganic salts other inorganic bases, other metal oxides, hydroxides and peroxides 5.5  
55  Fluorides, fluorosilicates, fluroaluminates and other complex  fluorine salts 5.5  
56  Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides 5.5  
57  Bleach liquid, Bleaching powder, sodium hypo chlorides 5.5  
58  Chlorates and per chlorates, Bromates and Perbromates, Iodates   and periodates 5.5  
59  Sulphides, Polysulphides 5.5  
60  Dithionites and sulphoxylates 5.5  
61  Sulphites, thiosulphates 5.5  
62  Sodium sulphates, alums, Peroxosulphates (Persulphates),Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate,Amonium alum, potash alum and ferric alum, 0Manganese  sulphate, Strontium sulphate 5.5  
63  Nitrites and Nitrates     
64  Phosphinates (hypophosphites,), phosphonates (phosphites); andpolyphosphates 5.5  
65  Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing ammonium carbanate 5.5  
66  Cyanides, cyanide oxides and comples cyanides     
67  Fulminates, cyanates and thiocyanates     
68  Silicates, commercial alkali metal, silicates or sodium, sodium metasilicates, sodium metasilicates of Potassium, MagnesiumTrisilicate 5.5  
69  Borates, peroxoborates (perborates) 5.5  
70  Sodium bichromate     
71  Sodium dichromate 5.5  
72  Potassium dichromate     
73  Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) & their  compounds 5.5  
74  Isotopes other than those mentioned at Serial No  73 above and compounds inorganic or organic of such isotopes 5.5  
75  Compounds, inorganic or organic of rare earth metals, or yttrium or of scandium or of mixtures of these metals 5.5  
76  Hydrogen peroxide    
77  Phosphides, whether or not chemically defined excluding   ferrophosphorus 5.5  
78  Silicon carbides     
79  Calcium carbides 5.5  
80  Ethylene, Propylene     
81  Cyclic Hydrocarbons     
82  Halogenated derivatives of Hydrocarbons    
83  Sulphonated, nitrated or nitrosated derivatives of hydrocarbons whether or not halogenated 5.5  
84  Methanol    
85  Di- Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene  Glycol, Ehylene Glycol, Heavy Ethylene Glycol 5.5  
86  Cyclic alcohols and their halogenated, sulphonated, nitrated or  phenols or phenol alcohols 5.5  
88  Ethers, ether alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) & their halogenated 5.5  
89  Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a three membered ring and their halogenated sulphonated 5.5  
90  Ethylene Oxide    
91  Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated nitrosated 5.5  
92  Aldehydes whether or not with other oxygen function, cyclic polymers of aldehydes  Paraformaldehyde 5.5  
93  Halogenated, sulphonated, nitrated or nitrosated derivatives of  products of Serial No92 above    
94  Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated,sulphonated 5.5  
95  Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids 5.5  
96  Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated derivities 5.5  
97  Carboxylic acids with aditional oxygen function and their  anhydrides, halides, peroxides and peroxyacid their halogenated 5.5  
98  Phosphoric ester and their salts, including lactophosphates, their  halogenated, sulphonated nitrated or nitrosated derivatives 5.5  
99  Esters of other inorganic acids (excluding easter of hydrogen  halides) and their salts, their halogenated sulphonated nitrated 5.5  
100  Amine-function compounds    
101  Oxygen- function amino-compounds 5.5  
102  Quaternary ammonium salts and hydroxides, lecithins and other   phosphoaminolipids 5.5  
103  Carboxyamide-function compounds, amide-function compounds  of carbonic acid 5.5  
104  Carboxyamide-function compounds including saccharin and its salts and imine function compounds 5.5  
105  Nitrile-function compounds     
106  Diazo-, Azo- or azoxy-compounds     
107  Organic derivatives of hydrazine or of hydroxylamine    
108  Organo-sulphur compounds    
109  Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and their derivatives 5.5  
110  Heterocyclic compounds with oxygen heteroatom(s) only    
111  Heterocyclic compounds with nitrogen heteroatom(s) only    
112  Nucleic acids and their salts, other heterocyclic compounds    
113  Sulphonamides    
114  Glycosides, natural or reproduced by synthesis and their salts,ethers esters and other derivatives 5.5  
115  Vegetable alkaloids natural or reproduced by synthesis and their  salts, ethers, esters and other derivatives 5.5  
116  Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives, excluding catechu or gambiar 5.5  
117  Synthetic organic tanning substances, inorganic tanning  substances, tanning preparations, whether or not containing natural excluding catechu or gambiar 5.5  
118  Colouring matter of vegetable or animal origin (including dyeing  extracts but excluding annimal black) exlcuding catechu or gambiar) 5.5  
119  Synthetic organic colouring matter whether or not chemically defined, preparations based on synthetic organic colouring    matter, excluding catechu or gambiar 5.5  
120  Colour lakes and preparation based on colour lakes     
121  Master Batches, other colouring matter including ultra marine blue    
122  Textile Finishing agents Textile Printing Binder-PVC Copolymer Textile Non-woven binder-PVA copolymer Lamination emulsion- PVA copolymer Packaging PVA copolymer Sticker Emulsion-PVA copolymer Binder foremulsion-  water based paint-PVA copolymer    
123   Prepared pigments and all their derivatives    
124   Glass frit and other glass in the form of powder granules or flakes 5.5  
125  Prepared driers    
126  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 enamels), stamping foils 5.5  
127  Casein, Caseinates and other case in derivatives casein glues    
128  Enzymes, prepared enzymes not elsewhere specified or included    
129  Artificial graphite, colloidal or semi-colloidal graphite,preparation based on graphite or other carbon in the form of pastes 5.5  
130  Activated Carbon, Activated natural mineral products, animal black, including spend animal black 5.5  
131  Residual lyes from manufacturing of wood pulp whether or not  concentrated, desugared or chemically treated, including lignin sulphonate 5.5  
132  Gums and turpentine oil 5.5  
133  Rosin and resin acids and derivatives, thereof, rosin spirit and  rosin oils, run gums 5.5  
134  Wood tar, wood tar oils wood creosote, wood naptha vegetable pitch brewere pitch and similar prepartation based on resin acid 5.5  
135 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products & preparations of a kind used in the  textile, papers, leather or like industries 5.5  
136  Prepared rubber accelerators, compound plasticisers for rubber plastics, not elsewhere specified or included antioxidising  preparations and other compounds stablizers for rubber and for plastics 5.5  
137  Reducers and blanket wash/roller wash used in the printing industry     
138  Reaction initiators, reaction accelerators and catalytic  preparations not elsewhere specified or included 5.5  
139  Mixed alkybenzenes & mixed alkylnaphthalenes 5.5  
140  Chemical elements doped for use in electronics in the form of  discs, wafers or similar forms chemical compounds doped for use  in electronics 5.5  
141  Industrial monocarboxylic fatty acids, acid oils from refiningindustrial fatty alcohols 5.5  
142  Retarders used in the printing industry    
143  LLDPE / LDPE     
144  HDPE 5.5  
145  Polymers of propylene in primary forms    
146  PVC (Poly Vinyal Choloride) 5.5  
147  Acrylic polymers in primary forms    
148  Polyacetals, other polyethers and epoxide resin, in primary forms, polycarbonates, alkyd resins, polyalkylesters & polyesters 5.5  
149  Polyethylene Terephthalate chips    
150  Polymides in primary forms    
151  Amino-resins, polyphenylene oxide, phenolic resins and  polyurethanes in primary forms 5.5  
152  Silicons in primary forms     
153  Petroleum resins, coumarone-indene resins, polyperpenes,  polysulphides, polysulphones 5.5  
154  Cellulose and its chemical derivatives & cellulose ethers, not else   where specified in primary forms 5.5  
155  Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemicals) 5.5  
156  Ion-exchangers based on polymers in primary forms 5.5  
157  Self-adhesive plates, sheets, film, strip of plastics whether or not in rolls    
158  Thermocol 5.5  
159  Flexible plain films     
160  Articles for packing of goods of plastics namely crates, containers, carboy bottles, jars, jerry cans, stoppers, lids, caps, but not including insulated wares and such other items used at the time of sale for the convenience of the customers including carry bags 5.5  
161  Natural rubber, balata gutta percha guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips 5.5  
162  Synthetic rubber and factice derived from oils in primary forms  or in plates, sheets or strips, mixtures of any products 5.5  
163  Reclaimed rubber, in primary forms or in plates, sheets or strips 5.5  
164  Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber 5.5  
165  Mechanical wood pulp, chemical wood pulp, semi chemical wood pulp & pulps of other fibrous cellulosic materials 5.5  
166  Cartons (including flatened or folded cartons), boxes (including flattened or folded boxes), cases, bags, packing container; of paper, paper board, whether in assembled or unassembled conditions 5.5  
167  Paper printed labels, paperboard printed labels 5.5  
168  Paper self-adhesive tape and printed wrappers used for packing 5.5  
169  Partially orient yarn, polyester texturised yarn and waste thereof    
170  Polyster staple Fibre & Polyster Staple Fibre Fill    
171  Polyester Staple Fibre waste    
172  Sacks and bags, of a kind used for packing of goods of jute, or of  other textile base fibres 5.5  
173  Carboys, bottles, jars, phials of glass, of a kind used for the  packing goods, stoppers, lids and other closures, of glass 5.5  
174  Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, seals 5.5  
175  Ferro alloys 5.5  
176  Zinc Oxide   5.5  
177  Jute Yarn, Jute Cloth, Jute twine and Jute sheets   5.5  
178  PP / HDPE Woven sacks, PP / HDPE Fabrics  5.5  
179  Hessain cloth 5.5  
180  Camphor  5.5  
181  Woven Label Tapes   5.5  
182  Empty cylinders of LPG   5.5  
183  Natural Gas in Liquified or Gaseous state (except LPG, propane  and Butane) 5.5  
184  Synthetic flavoring essences  5.5  
185  Naphtha   5.5  
186  China Clay 5.5  
187  Rubber Process Oil   5.5  
188  Liquified Chlorine  5.5  
189  Furnace Oil  5.5  
190  Petrolieum Coke  5.5  
190  Petrolieum Coke 5.5  
191  Laterite  5.5  
192  Silica Sand  5.5  
193  Red Ocher  5.5  
194  Felsphar  5.5  
195  Chalk Powder   5.5  
196  Hydrated Lime  5.5  
197  Quartz Powder   5.5  
198  Sodium Fypo Chlorite  5.5  
199  Carbon Tapping Electrode   5.5  
200  Carbon Catalyst   5.5  
201  Sodium Hydroxide  5.5  
202  Acetylene Gas  5.5  
203  Non -Edible Oil (other than hair oils)  5.5  
204  Soapstone  5.5  
205  Residual Furance Oil  5.5  
206  HydroSulphite of Soda  5.5  
207  Sodium Bicarbonate  5.5  
208  Dyes & Dyestuffs excluding paints, enamels, cement based water colours, dry distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including  cellulose lacquers, varnishes, all types of synthetic adhesives, all  types of polish, bale oil, white, double boiled linseed oil,thinners, all kind of paint removers and all kinds of wall papers 5.5  
209  ** Deleted wef 08-02-2007 5.5  
210  Threads including fire resistence thread  5.5  
211  Wooden Heel  5.5  
212  Buttons, Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace  5.5  
213  Antisatic Insole  5.5  
214  Barely Malt  5.5  
215  ** Deleted wef:09-03-2010    
216  ** Deleted wef:01-01-2011    
217  ** Deleted wef-01-01-2011    
218  Stainless steel ingots, billets, blooms, flats and flat bars, (** Deleted) Amended wef 09-03-2011 5.5  
219  Rectified spirit   5.5  
220  ** Deleted wef 01-01-2011    
221  Abrasives and emery stone  5.5  
222  Copper wire including super enameled copper wire, submersible copper winding wire and double cotton covered copper wire 5.5  
223  Transformer Tank and accessories thereof  5.5  
224  Core Clamp, Clamping Ring and Aluminum Member 5.5  
225  Insulating materials, that is to say, insulating varnish, insulating cloth and empire and fibre glass sleeve 5.5  
226  HV/LV  bushing (insulator)   5.5  
227  HV/LV  metal parts of brass and aluminum 5.5  
228  Transformer oil  5.5  
229    Electrical grade insulating paper/Kraft paper/press board 5.5  
230   Double paper covered (DPC) and super enameled (SEM) wire  and strips of copper and aluminum  5.5  
231  CRGO/Electrical lamination  5.5  
232  Cork sheet   5.5  
233  Sleevings  5.5  
234  HV/LV coil of copper and aluminum   5.5  
235  Non ferrous metal sheet (including foil), circle wires, strips and scrap  5.5  
236  Nickel and copper cathode   5.5  
237  Copper tubes for refrigeration and cooling plants  5.5  
238  Coconut shell coke and met coke   5.5  
239  Silica gel   5.5  
240  Welding rod  5.5  
241 * Deleted    
242  Battery lead, lead ash and separator for storage 5.5  
243    Micro-cellular sheets, PVC sole, leather board, latex rubber for footwear 5.5  
244  Used burnt oil 5.5  
245  Circlip  5.5  
246  Tread Rubber; Bonding gum; and Baked vulcanizing cement     
247  Investment powder   5.5  
248  Acetone   5.5  
249  MIBK (Methyl Iso Butyl Ketone) 5.5  
250  MEK (Methyl Ethyl Ketone)  5.5  
251  NBA (Normal Butyl Alcohol)  5.5  
252  Ethyl Acetate  5.5  
253  Butyl Acetate  5.5  
254  IPA (Iso Propyl Alcohol)   5.5  
255  DAA (Di Acetone Alcohol) 5.5  
256  Pthalic Anhydride    5.5  
257  Maleic Anhydride  5.5  
258  Pentaerythritol  5.5  
259   Hexamine  5.5  
260   CNSL Resin (Cashew Nut Shell Liquid Resin) 5.5  
261  Industrial lacquers  5.5  
262  Perforated sheets  5.5  
263  Latex Foam  5.5  
264  Saw dust 5 5.5  
265  Tumba seed, (** Deleted) ,Nimoli and Karanj (Amended wef  :09-03-2011 5.5  
266  Plaster of Paris  5.5  
267  Clacined magnesite and Magnesium Chloride 5.5  
268 ** Deleted    
269  Gelatin and gelatin capsule   5.5  
270  Toluene, O-xylene and Mix-xylene  5.5  
271  ** Deleted    
272  CBFS (Carbon Black Feed Stock)  5.5  
273  C-9 (Known by whatever name) 5 5.5  
274 ** Deleted wef:09-03-2011    
275  Liquid Hydro Carbon manufactured from plastic waste 5.5  
276  Sugar Cane  5.5  
277  PET Preform  5.5  
278  Dextrins and other modified starches  5.5  
279  Acyclic alcohols and their halogenated sulphonated nitrated or  nitosated derivatives   5.5  
280  Artificial waxes and prepared waxes   5.5  
281     Petroleum jelly, paraffin wax, microcrystalline petroleum wax,slack wax, ozokerite, lignite wax, peat wax other mineral waxes,and similar procucts obtained by synthesis or by other processes,whether or not coloured 5.5  
282 Potassium permanganate, Polyvinyl Alcohol alginate, calcium   propionate, improvers and gel EDTA, precipitated silica,electroplating salt, water treatment chemicals   5.5  
Note 1  ": Tax Act, 1956, the rate of tax shall be such as specified against serial number 7 of the schedule VI appended to the Act                          
Note 2 : "  For the interpretation of entries related to chemicals mentioned in Part- B of this Schedule, generally, the Central Exicse Tariff Act, 1985, read with explanatory notes as amended from time to time, shall apply subject to any order passed under Section 36 of RVAT Act, 2003"