Schedule-III:
Part-I
(see section 14)
List of Goods
(1) Agricultural implements not operated
manually or not driven by animal and spare parts, accessories
and components thereof.
(2) Aluminium in all its forms, namely,
aluminium ingots, slabs, bars, rods, wires, coils, sheets,
plates, circles, sections, channels, angels, joists, extrusions,
including aluminium scraps and aluminium foils.
(3) All equipments for communications such
as, Private Branch Exchange (P.B.X) and Electronic Private
Automatic Branch Exchange (E.P.A.B.X) and spare parts, components
and accessories thereof.
(4) All intangible goods like copyright,
patent, and replenishment (REP) license other than those specified
elsewhere in this schedule or any other schedule.
(5) All kinds of bricks including brickbats,
jhama, fly ash bricks, refractory bricks and asphaltic roofing
earthen tiles, and refractory monolithic and fly ash.
(6) All types of toys except those specified
elsewhere in this schedule or any other schedule and excluding
electronic toys.
(7) All types of yarn including jute yarn
and jute twine and sewing thread but excluding cotton and
silk yarn in hank.
(8) All utensils including pressure cookers
and pans excepting utensils made of precious metals.
(9) Aluminium conductor steel reinforced
(ACSR), all aluminium conductor (AAC) , and all aluminium
alloy conductor (AAAC).
(10) Areca nut powder and betel nut.
(11) Articles made of rolled-gold and imitation
gold and all types of imitation jewellery.
(12) Asphalt felt, roofing felt, water-proof
felt, polymeric felt and plastic felt.
(13) Bamboo including split bamboo and
cut bamboo.
(14) Bagasse.
(15) Basic chromium sulphate, sodium bi-carbonate
and Bleach liquid.
(16) Barley.
(17) Battery lead, lead ash and separator
for storage battery.
(18) Bearing including plummer blocks,
housing for bearing, locate rings and covers, adopter withdrawal
sleeves, lock nut, lock washers, clamps and rolling elements.
(19) Beedi leaves.
(20) Beltings of all varieties and descriptions.
(21) Bicycles, tricycles and cycle rickshaws,
and spare parts, accessories and components including tyres
and tubes thereof.
(22) Biomass briquettes.
(23) Bio-fertilisers and micronutrients,
plant growth promoters and regulators.
(24) Bitumen.
(25) Boiler, furnace and parts thereof.
(26) Bone meal.
(27) Household goods such as Jugs, Mugs
and Buckets made of iron and steel, aluminium, plastic or
other materials, except those made of precious metals.
(28) Bulk Drugs.
(29) Candles.
(30) Cast iron Castings other than those
specified elsewhere in this schedule or in any other schedule.
(31) Castor oil.
(32) Caustic soda, caustic potash and soda
ash.
(33) Motor, operated electrically or otherwise
and centrifugal and monobloc and submersible pumps and spare
parts, components and accessories thereof.
(34) Chemical fertilizers including basic
slag, pesticides, weedicides, insecticides, germicides, fungicides
and herbicides, other than bleaching powder.
(35) Clay including fireclay, fine china
clay and ball clay.
(36) Coal tar.
(37) Coffee beans, cocoa pod, and chicory.
(38) Coir and coir products excluding coir
mattresses.
(39) Unbranded chanachur, bhujia, dalmoot,
fried potato chips and salted peanuts.
(40) Cervical spinal collar, brace and
or those, hand splint, fracture brace and colostomy including
face plate and wafer, dialysis bag, urobag, water seal drainage
bag.
(41) Cotton and cotton waste.
(42) Combs.
(43) Cups and glasses of paper and plastic.
(44) Crucibles.
(45) Drugs and medicines, whether patent
or proprietary, including vaccines, disposable hypodermic
syringes, hypodermic needles, catguts, sutures, surgical dressings,
medicated ointments produced under the license issued under
the Drugs and Cosmetics Act,1940 but excluding any cosmetics,
perfumery, toiletry and hair oil, whether or not such cosmetics,
perfumery, toiletry and hair oil is manufactured under any
Drug License and whether or not such cosmetics, perfumery,
toiletry and hair oil contains any medicinal properties.
(46) Medical diagnostic kits.
(47) Edible oils other than coconut oil
and oil cake.
(48) Electrodes, electrical insulators.
(49) Embroidery or zari articles, that
is to say,-
(i) imi;
(ii) zari;
(iii) kasab;
(iv) saima;
(v) dabka;
(vi) chumki;
(vii) gota;
(viii) sitara;
(ix) naqsi;
(x) kora;
(xi) glass bead;
(xii) badla;
(xiii) glzal,
(xiv) embroidery machines,
(xv) embroidery needles.
(50) Exercise book, drawing book, graph
book, account book and laboratory note book.
(51) Fibres of all types and fibre waste.
(52) Feeding bottles and nipples.
(53) Fried grams and roasted grams.
(54) Glass chimney other than chimney for
use in gas light and petromax light.
(55) Goods as specified in section 14 of
the Central Sales Tax Act, 1956.
(56) Gypsum of all forms and descriptions.
(57) Hand pump parts and fittings.
(58) Herb, bark, dry plant, dry root, commonly
known as jari booti and dry flower.
(59) Hollow polyester fibre.
(60) Honey.
(61) Hose pipes of all varieties and descriptions
including their end fittings.
(62) Hosiery goods of all varieties and
descriptions.
(63) Hurricane lantern, kerosene lamp,
petromax and accessories and components thereof and gas mantles.
(64) Husk of cereals, and bran of cereals
other than wheat bran.
(65) Ice.
(66) Incense sticks commonly known as,
agarbati, dhupkathi, Dhupbati and havan samagri including
sombrani and lobhana.
(67) Industrial cables (High voltage cables
for voltage exceeding 1000 volt, XLPE Cables, PVC cables,jelly
filled cables, optical fibres).
(68) IT products as specified in Part-II
of this Schedule.
(69) Jute batching oil.
(70) Knitting wool.
(71) Kattha.
(72) Khandsari.
(73) Leaf plates and cups.
(74) Lignite.
(75) Lime, limestone, clinker and dolomite.
(76) Linear alkyl benzene (LAB), Sulphonate
Acid, Alfa olefin sulphonate.
(77) Maize starch, glucose, maize gluten,
maize germ and oil.
(78) Mixed PVC stabiliser.
(79) Industrial inputs and packing materials
as specified in Part-III of this Schedule.
(80) Medical equipments, devices and implants.
(81) Napa Slabs and Shahabad stones.
(82) Newars.
(83) Non-ferrous metals and alloys of ferrous
and non-ferrous metals, ferrous and non-ferrous metal castings.
(84) Nuts, bolts, screws and fasteners.
(85) Ores and minerals other than those
specified elsewhere in this Schedule.
(86) Organic manure.
(87) Paper, coated paper, carbon paper,
paperboard, paper used for computer printing and newsprint.
(88) Paraffin wax- of all grade standards
other than food grade standard including standard wax and
slack wax.
(89) Pipes of all varieties including G.I.
pipes, C.I. pipes, ductile pipes and PVC pipes, and fittings
thereof.
(90) Pizza-bread, bun or bread containing
any type of fruit or vegetable.
(91) Plant and machineries of all descriptions.
(92) Plastic footwear, hawai chappals and
parts and components thereof.
(93) Plastic granules, plastic powder and
master batches.
(94) Poppy seeds.
(95) Pre-used motor car.
(96) Printed materials including diary,
calendar and letter pad.
(97) Printing ink excluding Toner and cartridges.
(98) Porridge and cottage cheese.
(99) Processed or preserved vegetables
and fruits, other than dry fruits but including fruit jams,
jelly, pickle, fruit squash, fruit paste, fruit drink and
fruit juice, whether in a sealed container or not, and wet
dates.
(100) Pulp of bamboo, wood and paper.
(101) Rail coaches engines, wagons and
freight containers and parts thereof.
(102) Readymade garments other than hosiery
goods but including necktie, bow and collar.
(103) Refrigerant in the form of liquid
or gas.
(104) Renewable energy devices and spare
parts.
(105) Residual liquefied hydrogen gas and
other gases used as fuel other than liquefied petroleum gas
(LPG).
(106) Gloves.
(107) Rusk that is hardened bread.
(108) Safety matches.
(109) Scrap of old and condemned battery.
(110) Spectacles and parts and components
thereof, contact lens and lens cleaner.
(111) Sewing machine and its spare and
accessories.
(112) Ship liable to be registered under
the Merchants Shipping Act, 1958, all types of tugs, floating
docks, floating cranes, dredgers, barges and other water vessels
including non-mechanised boats.
(113) Silk fabrics excluding handloom silk.
(114) Skimmed milk powder and UHT milk.
(115) Sodium Silicate.
(116) Solvent oils other than organic solvent
oil.
(117) Soya nuggets, commonly known as soya
bori.
(118) Spices of all varieties and forms
including cumin seed, aniseed, turmeric, dry chillies and
hing (asafoetida).
(119) Sand and grit.
(120) Sports goods excluding apparels and
footwear.
(121) Stainless steel sheets.
(122) Starch and starch based glues.
(123) (i) Solar thermal device, solar photovoltaic
device and combination of solar thermal device and solar photovoltaic
device and spare parts of all such devices.
(ii) Solar fans, solar lights, solar pumps
and solar lanterns, which run on electricity generated by
photovoltaic devices.
(124) Sugar, other than those manufactured
in India.
(125) Tallow.
(126) Tamarind including tamarind seed
powder.
(127) Tea.
(128) Textile fabrics of all varieties,
other than those manufactured or made in India including wire
cloths and felt, endless or fitted with linking devices of
a kind used in paper making machine or any other machine.
(129) Torch.
(130) Tools, that is to say —
(a) Power Tools such as electric drills,
tapping machines, hammers, sanders, planners, screw drivers,
blowers, routers, winches, grinders, super abrasives, non-woven
abrasives, bonded abrasives other than stone for polishing
floor, stone for sharpening carpenters’ instruments, tile
polishing blocks and rubbing bricks;
(b) Cutting Tools such as taps, milling
cutters, reamers, segments, carbide tools, saws, high speed
cut-off machines, shears, nibblers, compound miter saws, masonry
cutters, diamond dresser cutter, gear hobbs and gear shaper
cutters;
(c) Measuring Tools such as micrometers,
vernier calipers, feeler gauges, height gauges, slip gauges,
snap gauges, pressure gauges, dial thermometers, water meter
and measuring steel tapes;
(d) Hydraulic Tools such as jacks, pipe-benders,
torque wrenches, breakers, cylinders and control valves;
(e) Pneumatic Tools such as impact wrenches,
rammers, grinders, drills torque wrenches, filters, regulators
and lubricant applicators;
(f) Hand Tools such as spanners, pliers,
screw drivers, hammers, torque tools, cold chisels, drill
bits and burrs, tool bits, hack-saws, hack-saw blades and
frames, band-saw rolls, dice, die-nuts, tools for carpentry,
tools for masons and steel files.
(131) Tractors, threshers, harvesters and
attachments and parts thereof.
(132) Transformers.
(133) Transmission towers.
(134) Umbrella and spare parts and components
thereof but excluding garden umbrella Rain-wear (raincoat).
(135) Vanaspati also known as vegetable
ghee, manufactured or made in India and sold under various
trade names and descriptions, such as Dalda, Kusum, etc.
(136) Gingili oil and bran oil.
(137) Waste paper.
(138) Weighing machines and weighing scales
and weights of all kinds.
(139) Writing instruments such as lead pencils,
pen of all varieties and descriptions, refill, cartridges,
nozzles, nib. Geometry boxes, colour boxes, crayons, erasers,
pencil sharpeners and writing ink other than those specified
elsewhere in any other Schedule.
(140) X-Ray film and other diagnostic films.
(141) Zipper or zip fasteners and parts
thereof. |
