Parts Thereof Other Than Tractors,: Gazette

Schedule C
LIST OF GOODS FOR WHICH THE RATE OF TAX IS 4%

Sr.
Name of the commodity
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
1
(2)
Agricultural machinery and implements,
(3)
4%
other than tractors, trailers, semi-
1.4.2005 to
31.1.2006
trailers, oil engines, electric motors,

pumps, electric pumping sets,
capacitors of all types and pipes of all
1
types
Agricultural machinery and
4%
implements, and components and
1.2.2006 to
till date
parts thereof other than tractors,

trailers, semi-trailers, oil engines,
electric motors, pumps, electric
pumping sets, capacitors of all
2
types and pipes of all types.

All
equipments
for
electronic
-do-
communication by wireless or by wire

including
Private
Branch
1.4.2005
to till date
Exchange
(P.B.X) and Electronic Private Automatic

3
Branch Exchange (E.P.A.B.X)

All kinds of bricks including fly ash
bricks
and
refractory
bricks
-do-
and
1.4.2005
to till date
monolithics, asphaltic roofing tiles,

4
earthen roofing tiles.

All types of yarn whether covered with
-do-
any material or not other than cotton
1.4.2005
to till date
and silk yarn in hank; sewing thread;

5
waste of any of them

Aluminum conductor steel reinforced
-do-
1.4.2005
Aluminum, its alloys and products as
-do-
to till date
1.4.2005
may be notified from time to time by

the State Government in the Official
Gazette.
to till date
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
7
(2)
Arecanut powder, betel nut and raw
(3)
-do-
cashew nut
8
-do-
Aviation Turbine Fuel sold to a Turbo-
1.4.2005
to till date
1.4.2005
to till date
prop aircraft
Explanation: For the purposes of this
entry Turbo-prop Aircraft means an
aircraft deriving thrust mainly from
propeller, which may be driven by
either turbine engine or piston engine
9
Bagasse
-do-
1.4.2005
10
Bamboo
-do-
to till date
1.4.2005
11
Bearings
-do-
to till date
1.4.2005
12
Beedi leaves
-do-
to till date
1.4.2005
13
Beltings
-do-
to till date
1.4.2005
14
Bycycles. Tricycles. Cycle rikshaws.
-do-
to till date
1.4.2005 to
14
Bicycles, tricycles, cycle rickshaws and
-do-
30.4.2005
1.5.2005
parts, components and accessories
to till date
15
and tyres and tubes thereof.

Biomass briquettes
-do-
1.4.2005
16
Bone meal
-do-
to till date
1.4.2005
17
Bulk
-do-
to till date
1.4.2005
drugs,
whether
imported
or
manufactured under licence under the
to till date
18
Drugs and Cosmetics Act, 1940

Castings of non ferrous metals.
-do-
1.4.2005
19
Centrifugal, monobloc and submersible
-do-
to till date
1.4.2005 to
pumps and parts thereof.
30.4.2005
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
19
(2)
Centrifugal, monobloc and submersible
(3)
-do-
pumps and pumpsets and parts

20
20
thereof
Cerea Cereals & Pulses (with effect
from
1st
April
2006
onwards) in Whole grain,
split or broken form_
Oth other than those to which any
other entry in this Schedule
or any other Schedule
applies.
Othe
During the periods starting on
or, after 1st April 2006:Rice, wheat and pulses in whole grain,
1.5.2005
to till date
-do-
1.4.2005 to
30.4.2005
-do-
1.4.2006 to
30.4.2006
split or broken form.
20
During the periods starting

on or, after 1st October
2006:Paddy and Rice, wheat and pulses
-do-
w.e.f.
1.10.2006
in whole grain, split or broken

21
form.
Clay
-do-
1.4.2005 to
21
Clay including fire clay, fine chine
-do-
30.4.2005
1.5.2005
22
clay and ball clay.

Coal including coke in all its forms but
-do-
to till date
1.4.2005
23
excluding charcoal.
Coffee beans and seeds, cocoa pod,
-do-
to till date
1.4.2005
24
green tea leaf and chicory.

Coir and coir products excluding coir
-do-
to till date
1.4.2005
25
matresses
Cotton, that is to say, all kinds of
-do-
to till date
1.4.2005
cotton (indigenous or imported) in its

unmanufactured state, whether ginned
or unginned, baled, pressed or
otherwise including cotton waste.
to till date
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
26
Crucibles
(2)
(3)
-do-
27
Crude oil, that is to say, crude
-do-
petroleum oils, and crude oils obtained
1.4.2005
to till date
1.4.2005
to till date
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:-
28
(1) decantation; (2) de-salting;

(3)dehydration; (4) stabilisation in
order to normalise 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 processes; (7)
any other minor process (including
addition of pour point depressants of
flow improvers) which does not change
the essential character of the
substance.
Dehydrated or Processed vegetables
-do-
1.4.2005
29
and mushrooms
Drugs (including Ayurvedic, Siddha,
-do-
to till date
1.4.2005
Unani, spirituous Medical Drugs and

Homoeopathic Drugs), being
formulations or preparations
conforming to the following
descriptions:Any medicinal formulation or
preparation ready for use internally or
to
30.4.2005
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
(2)
on the body of human beings, animals,
(3)
and birds for diagnosis, treatment,

mitigation or prevention of any
diseases or disorders, which is
manufactured or imported into India,
stocked, distributed or sold under
licence granted under the Drug and
Cosmetic Act, 1940, and includes
devices notified by the Central
Government under sub-section (iv)of
clause(b) of section 2 of the said Act,
but does not include mosquito
29
repellants in any form.

Drugs (including Ayurvedic, Siddha,
1.5.2005 to
Unani, spirituous Medical Drugs and
31.1.2006

descriptions:Any medicinal formulation or
preparation ready for use internally or
on the body of human beings, animals,
and birds for diagnosis, treatment,
mitigation or prevention of any
diseases or disorders, which is
manufactured or imported into India,
stocked, distributed or sold under
licence granted under the Drug and
Cosmetic Act, 1940,
but does not include mosquito
repellants in any form.
29
29. (a)
Drugs
(including
1.0.2006
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
29A
30
30
(2)
Ayurvedic,
Siddha,
Unani,
Spirituous Medical Drugs and
description:Any
medicinal
formulation
or
preparation
ready
for
use
internally or on the body of human
beings, animals, and birds for
diagnosis, treatment, mitigation or
prevention of any diseases or
disorders, which is manufactured
or imported into India, stocked,
distributed or sold under licence
granted under the Drug and
Cosmetic Act, 1940, but does not
include mosquito repellants in any
form.
(b) Medical Oxygen and Nitrous
Oxide manufactured under licence
granted under the Drug and
Cosmetic Act, 1940
(a) (a) Devices notified from time
to
time
by
the
Central
Government under sub-clause
(iv) of clause (b) of section 3 of
the Drugs and Cosmetics Act,
1940
(b) (b) Bandages and dressings
manufactured or imported into
India, stocked, distributed or
sold under licence granted
under the Drugs and Cosmetics
Act, 1940
(c) (c) Syringes.
Edible oils, oil cakes and excluding
cotton seed oil cakes and de-oiled
cakes.
Edible oil, edible oil in unrefined
form and oil cakes.
(3)
to till date
-do-
1.5.2005
to till date
-do-
1.4.2005 to
30.4.2005
-do-
1.5.2005
31
Electrodes.
-do-
to till date
1.4.2005
32
Exercise book, graph book and
-do-
to till date
1.4.2005 to
laboratory note book
31.01.2006
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
32
(2)
Exercise book, graph book,
(3)
-do-
laboratory note books and drawing

33
33
34
books
Ferrous and non-ferrous domestic
utensils other than those made from
precious metals
a) a)
Ferrous and non-ferrous
domestic
utensils,
whether
coated with any material or not
other than those made from
precious metals,
b) b) Domestic pressure cookers
and pans;
c) c) Buckets made of iron, steel,
aluminium, plastic or any other
material;
Fertilizers including biofertilisers,
01.02.2006
to till date
-do-
1.4.2005 to
30.4.2005
-do-
1.5.2005
to till date
-do-
insecticides, pesticides, fungicides,
1.4.2005 to
30.4.2005
weedicides, rodenticides, herbicides,

antispouring products, plant growth
promoters or regulators , but not
34
including disinfectants.
Fertilizers including biofertilisers,
-do-
insecticides, pesticides, fungicides,
1.5.2005
to till date
weedicides, rodenticides, herbicides,

antispouring products, plant growth
promoters or regulators ,
micronutrients but not including
35
disinfectants.
Fibres of all types and fibre waste
-do-
1.4.2005
36
Fireclay, coal, ash, coal boiler ash, coal
-do-
to till date
1.4.2005
-do-
to till date
1.4.2005 to
37
37
cinder ash, coal powder clinker

Flours of cereals and pulses whether
singly or in a mixed form including ata,
maida, rawa, suji and besan.
During the periods starting on or
after 1st April 2006:-
30.4.2005
-do-
1.4.2006 to
30.4.2006
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
37
(2)
(a)The flour of wheat and rice
including ata, maida, rawa, and suji
whether sold singly or in mixed form.
(b) The flour of pulses including
besan whether sold singly or in
mixed form.
after 1st April 2006:(a)The flour of wheat and rice
including ata, maida, rawa, and suji
whether sold singly or in mixed form.
mixed form.
(c) Pulse flour including besan mixed
(3)
-do-
1.4.2006 to
30.4.2006
with flour of other pulses, when sold

on or after 1st May 2005.
(d) Pulse flour including besan mixed
with flour of cereals including maize,
when sold on or after 1st May 2005.
(e) Pulse flour including besan mixed
with flour of other pulses and
cereals, when sold on or after 1st
37
May 2005.
after 1st October 2006:(a)The flour of wheat and rice
including ata, maida, rawa, and
suji whether sold singly or in
mixed form.
mixed form.
(c) Pulse flour including besan
mixed with flour of other pulses,
when sold on or after 1st May
2005.
(d) Pulse flour including besan
mixed with flour of cereals
-do-
w.e.f.
01.10.2006
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
(2)
including maize, when sold on or
(3)
after 1st May 2005.

(e) Pulse flour including besan
mixed with flour of other pulses
and cereals, when sold on or
38
after 1st May 2005.

GlucoseD
-do-
1.4.2005
39
Goods of intangible or incorporeal
-do-
to till date
1.4.2005
nature as may be notified from time to
to till date
time by the State Government in the

40
Official Gazette.
Gur, jaggery, and edible variety of rub
40
gur
-do-
1.4.2005 to
-do-
30.04.2005
1.4.2006 to
gur for the periods starting on or

40
after 1 st April 2006.

30.4.2006
-do-
gur for the periods starting on or
w.e.f.
1.10.2006
41
after 1 st October 2006.

Gypsum of all forms and descriptions
-do-
1.4.2005
42
Hand pumps, Parts and fittings
-do-
to till date
1.4.2005
43
Handloom woven gamcha
-do-
to till date
1.4.2005
44
Herb, , bark, dry plant, dry root,
-do-
to till date
1.4.2005 to
commonly known as jari booti and dry

44
flower
Herbs, katha (catechu), gambiar,
30.4.2005
-do-
bark, dry plant, dry root, commonly

45
known as jari booti and dry flower

Hides and skins, whether in raw or
46.
dressed state
Hose pipes.
1.5.2005
to till date.
-do-
1.4.2005
-do-
till date
1.4.2005 to
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
(2)
(3)
46
Hose pipes and fittings thereof.
-do-
30.4.2005
1.4.2005
47
Hosiery goods
-do-
to till date
1.4.2005
48
Hurricane lantern and Kerosene lamp
-do-
to till date
1.4.2005 to
and
48
accessories
and
components
thereof.
Hurricane lantern and Kerosene lamp,
kerosene
lanterns,
30.4.2005
-do-
petromax
lanterns,
kerosene
stoves,
kerosene
pressure
stoves,
1.5.2005
to till date
petromax pressure lamps, pressure

lamps,
lanterns,
glass
chimneys
petromax
gas
and
mantles
and accessories, components and

48
parts thereof
deleted
49
Husk and bran of cereals and pulses.
49
Rice Bran
w.e.f.
-do-
01.02.2006
1.4.2005 to
-do-
30.4.2005
1.5.2005
50
Ice
-do-
to till date
1.4.2005
51
Imitation jewellery, beads of glass,
-do-
to till date
1.4.2005
plastic or of any metal other than
to till date
precious metals, hair pins and parts

52
and components of all of them.

Incense sticks commonly known as,
-do-
1.4.2005 to
52
agarbatti, dhupkathi or dhupbagti.

Incense sticks commonly known
-do-
31.01.2006
01.02.2006
as, agarbatti, Dhoop, dhupkathi or

53
dhupbatti.
Industrial cables (High voltage cables,
to till date
-do-
1.4.2005
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
54
(2)
plastic coated cables, jelly filled cables,
optical fibre cable).
Industrial inputs and packing materials
(3)
to till date
-do-
as may be notified from time to time by
1.4.2005
to till date
the State Government in the Official

55
Gazette
Iron and steel, that is to say,
(i) pig iron, spong iron and cast iron
including ingots, moulds, bottom
plates, iron scrap, cast iron scrap,
runner scrap and iron skull scrap; (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, square flats,
octagons and hexagons, plain and
ribbed or twisted in coil form as well as
straight lengths).; (v) steel structurals,
(angles, joints, channels, tees, sheet
pilling sections, Z sections or any other
rolled sections); (vi) sheets, hoops,
strips, and skelp, both black and
galvansied, hot and cold rolled, plain
and corrugated, in all qualities in
straight lengths and in coil form as
rolled and in revetted conditions; (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 melting scrap in all
forms including steel skull, turning and
boring (xi) steel tubes, both welded
and seamless, of all diameters and
lengths, including tube fittings;(xii) tin
plate, both hot dipped and electrolytic
and tin free plates;(xiii) 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;(xiv) wheels, tyres, axles and
wheel sets; (xv) wire rods and wiresrolled, drawn, galvanized aluminized,
-do-
1.4.2005
to till date
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
56
(2)
tinned or coated such as by copper;
(xvi) defectives, rejects, cuttings or end
pieces of any of the above categories
IT products as may be notified by the
(3)
-do-
1.4.2005
57
State Government from time to time.

Jute that is to say, the fiber extracted
-do-
to till date
1-4-2005
from plants belonging to the species
to till date
Corchorus Capsularies and Corchorus

oiltorius and the fiber known as mesta
or bimli extracted from plants of the
species Hibiscus Cannabinus and
Hibiscus subdariffa-varaltissima and the
fibre known as Sunn and Sannahemp
extracted from plants of the species
Crotalaria Juncea, whether baled or
58
otherwise.
Kerosene oil sold through the Public
59
Distribution System.
Knitting wool
-do-
1.4.2005
-do-
to till date
1.4.2005 to
60
Lac and Shellac
-do-
till date
1.4.2005 to
60
Lac, shellac, and their products.
-do-
31.01.2006
01.02.2006
61
Lignite
-do-
to till date
1.4.2005
62
Lime, lime stone, products of lime,
-do-
to till date
1.4.2005
63
dolomite
Maize gluten and maize germ oil.
-do-
to till date
1.4.2005 to
63
64
- DELETED_Mixed PVC stabilizer
-do-do-
30.4.2005
1.5.2005
1.4.2005
65
Napa Slabs (Rough flooring stones)
-do-
to till date
1.4.2005 to
65
Napa Slabs (Rough flooring stones)
-do-
30.4.2005
1.5.2005
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
66
(2)
and Shahabadi stones.
Newars
(3)
-do-
to till date
1.4.2005
67
Non-ferrous metals and alloys in
-do-
to till date
1.4.2005
primary forms and scrap as may be
to till date
notified from time to time by the State

68
Government in the Official Gazette

Oil seeds, that is to say:-
69
(i) Groundnut or Peanut (Arachis

hypogaea); (ii) Sesamum or Til
(Sesamum Orientale); (iii) Cotton seed
(Gossypium Spp.); (iv) Soyabean
(Glycine seja); (v) Rapeseed and
Mustard- (1) Torta (Brassica
Campestris var toria); (2) Rai (Brassica
Juncea); (3) Jamba-Taramira (Eruca
sativa); (4) Sarson-Yellow and brown
(Brassica campestris var sarson); (5)
Banarasi Rai or True Mustard (Brassica
nigra); (vi) Linseed (Linum
usitissimum); (vii) Castor (Ricinus
communis); (viii) Coconut (i.e. Copra
excluding tender coconuts) (Cocos
nucifera); (ix) Sunflower (Helianthus
annus); (x) Nigar seed (Guizotia
abyssinica); (xi) Neem, vepa
(Azadirachta indica); (xii) Mahua,
Illupai, Ippe (Madhuca indica,
M.Latifolia, Bassia, Latifolia and
Madhuca longifolia Syn. M. Longifolia);
(xiii) Karanja, Pongam, Honga
(Pongamia Pinnata Syn. P. Glabra);
(xiv) Kusum (Schlechera Olcosa, Syn.
S. Trijuga); (xv) Punna undi
(Calophyllum, inophyllum); (xvi)
Kokum (Carcinia indica); (xvii) Sal
(Shorea robusta)(xviii) Tung (Aleurites
fordii and A. Montana)(xix) Red Palm
(Elaeis guinensis)(xx) Safflower
(Carthanus tinctorius)
Ores and minerals excluding sand.
-do-
1.4.2005 to
69
Ores and minerals
-do-
30.4.2005
1.5.2005
-do-
1.4.2005
to till date
to till date
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
70
(2)
Paper, newsprint, paper board and
(3)
-do-
1.4.2005 to
70
waste paper ,
Paper, newsprint, paper board and
-do-
30.4.2005
1.5.2005 to
waste paper , computer paper,
31.01.2006
stationery of all types, carbon

70
paper, ammonia paper.

(a) Paper, news print, paper board,
01.02.2006
waste paper,
to till date
(b) All types of paper stationery for

computer, carbon paper, ammonia
71
paper.
Paraffin wax of food grade standard and
other
than
food
grade
-do-
standard
1.4.2005
to till date
including standard wax and match wax;

72
slack wax.
Pipes of all varieties including G.I.
-do-
Pipes, C.I. pipes, ductile pipes and PVC
1.4.2005
to till date
73
pipes and their fittings

Pizza bread
-do-
1.4.2005
74
Plastic footwear
-do-
to till date
1.4.2005 to
74
Plastic footwear ( moulded) : hawaii
-do-
30.4.2005
1.5.2005
75
chappals and straps thereof;

Plastic granules ,master batches
-do-
to till date
1.4.2005 to
75
Plastic granules ,master batches .
-do-
30.4.2005
1.5.2005
76
plastic powder and scrap.

Printed material including annual
-do-
to till date
1.4.2005
reports, application forms, account
to till date
books, calendars, diaries, catalogues,

race cards and publications which
mainly publicise goods, services and
77
articles for commercial purposes

Printing ink excluding toner and
-do-
1.4.2005 to
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
77
(2)
cartridges
Printing and writing ink excluding
(3)
-do-
30.4.2005
1.5.2005
78
toner and cartridges

Processed salt.
-do-
to till date
1.4.2005 to
78
79
---deleted--Pulp of bamboo, wood and paper
-do-do-
30.4.2005
1.5.2005
1.4.2005
80
Rail coaches, engines and wagons
-do-
to till date
1.4.2005 to
80
Rail coaches, engines and wagons and
-do-
30.4.2005
1.5.2005
81
parts thereof
Readymade garments and other articles
-do-
to till date
1.4.2005 to
of personal wear, clothing accessories,
30.4.2005
made up textile articles of personal

wear, clothing accessories, made up
textile articles and sets as amy be
notified, from time to time, by the
State Government in the Official
81
Gazette.
a)
a) Readymade garments.
b) other articles of personal wear,
-do-
1.5.2005
to till date
clothing accessories, made up

textile articles and sets as may be
notified, from time to time, by the
82
Gazette..
Renewable energy devices and spare
-do-
parts as may be notified from time to
1.4.2005
to till date
time by the State Government in the

83
Official Gazette
Roasted pulses including gram
-do-
1.4.2005 to
83
Roasted
-do-
30.4.2005
1.5.2005 to
gram
or fried pulses including
31.01.2006
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
83
Roasted
(2)
or fried pulses including
(3)
-do-
gram except when served for

84
consumption
Rubber that is to say (a) raw rubber,
to till date
-do-
(b) latex (c) dry ribbed sheet of all

85
grades
Safety matches
1.02.2006
1.4.2005
to till date
-do-
1.4.2005
86
87
Deleted
Sewing machines
-do-do-
to till date
1.4.2005.
1.4.2005 to
87
Sewing machines and parts,
-do-
30.4.2005
1.5.2005 to
components and accessories

87
thereof.
Sewing machines and parts,
31.1.2006
-do-
components and accessories
01.02.06
to till date
thereof and all kinds of sewing

88
needles and knitting needles

Ship and other water vessels
-do-
1.4.2005
89
Skimmed milk powder
-do-
to till date
1.4.2005 to
89
Skimmed milk powder and UHT milk.
-do-
30.4.2005
1.5.2005 to
-do-
31.1.2006
1.02.2006
89
(a) Milk powder including skimmed

milk powder,
(b) UHT milk,
(c) Condensed milk whether
sweetened or not, when sold on or
after 1st April 2005,
(d) Milk containing any ingredient
and sold under a brand name,
when sold on or after 1st April
2005.
Explanation:- UHT milk, condensed
to till date
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
(2)
milk whether sweetened or not and
(3)
milk containing any ingredient and

sold under a brand name shall not
be covered by the scope of this
entry when served for
90
consumption.
Solvent oils other than organic solvent
-do-
1.4.2005
91
oil
Species of all varieties and forms
-do-
to till date
1.4.2005 to
including cuminseed, aniseed, turmeric

91
and dry chillies.

(a) Spices of all varieties and forms
30.4.2005
-do-
including cumin seed, hing
1.5.2005 to
31. 1.2006
(asafoetida), aniseed, saffron, pepper

and poppy seeds;
(b)for the periods starting on or after
1.04.2006
1 April 2006,-
to
Chillies, turmeric, tamarind, coriander
30.4.2006
st
seeds, fenugreek and parsley (suva)

91
whether whole or powdered.

(a) Subject to clause (b) spices
-do-
1.02.2006
to till date
(asafoetida), aniseed, saffron, pepper

and poppy seeds;
(b)for the periods starting on or after
1.4.2006 to
1 April 2006,-
30.4.2006
st
Chillies, turmeric, tamarind, coriander

seeds, fenugreek and parsley (suva)
whether whole or powdered.
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
91
(2)
(a) Subject to clause (b) spices
(3)
-do-
1.02.2006
to till date
(asafoetida), aniseed, saffron,

pepper and poppy seeds;
(b)for the periods starting on or
w.e.f.
after 1st October 2006,-
1.10.2006
Chillies, turmeric, tamarind,

coriander seeds, fenugreek and
parsley (suva) whether whole or
92
powdered.
Sports goods excluding apparels and
-do-
1.4.2005
93
footwear
Starch ,and Tapioca
-do-
to till date
1.4.2005 to
93.
Starch , sago,and Tapioca
-do-
30.4.2005
1.5.2005
94.
Sweetmeats and farsans.
-do-
to till date
1.4.2005 to
94
(a)(a) Sweetmeats
-do-
30.4.2005
1.5.2005 to
(b)(b) Varieties of farsan as may
31.01.2006
be notified from time time by

the State Government in the
Official Gazette.
94
(a)
Sweet
including
and
Shirkhand,
sweetmeats
Basundi,
Doodhpak except when served for

consumption excluding
ice-cream,
other edible ice whether or not
containing cocoa,
kulfi,
non-alcoholic drinks containing ice-
-do-
01.02.2006
to till date
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
(2)
(3)
cream or kulfi,
sweet drops,
toffees,
chocolates
other confectioneries and
all kinds of bakery products,
(b) Varieties of farsan as may be
notified from time to time by the
Gazette,
except when served for
95
96
consumption.
Tamarind
Tractors, [being agricultural tractors]
-do-
1.4.2005 to
-do-
till date
1.4.2005 to
trailers and trolleys [being agricultural
30.4.2005
trailers and trolleys] threshers,

harvesters and attachments and parts ,
96
thereof.
Tractors, [being agricultural tractors]
-do-
trailers and trolleys [being agricultural
1.5.2005 to
31.01.2006
trailers and trolleys] threshers,

harvesters and attachments and parts ,
components , accessories and tyres
96
and tubes thereof.

(a) Tractors, trailers and trolleys
[being agricultural tractors,
trailers and trolleys], harvesters,
attachments, parts, components,
accessories, tyres and tubes
thereof.
(b) When sold on or after 1st April,
2005, threshers and attachments
-do-
01.02.2006
to till date
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
97
(2)
parts, components, accessories,
tyres and tubes thereof.
Transformers
(3)
-do-
1.4.2005 to
97
Transformers and components and
-do-
31.01.2006
01.02.2006
98
parts thereof.
Transmission towers
-do-
to till date
1.4.2005
99
Umbrella except garden umbrella
-do-
to till date
1.4.2005 to
99
(a) Umbrella except garden
-do-
31.01.2006
01.02.2006
umbrella,
to till date
(b) Components, parts, and

accessories of umbrella except
100
101
garden umbrella.
Vanaspati (Hydrogenated vegetable oil)
102
Varieties of sugar, tobacco, textile and

textile articles as may be notified from
time to time by the State Government
in the Official Gazette.
Vegetable oil including gingili oil, castor
103
oil and bran oil

Windmill for water pumping and for
103
generation of electricity.
Windmill for water pumping and for
-do-
1.4.2005
-do-
to till date
1.4.2005
to till date
-do-
1.4.2005
-do-
to till date
1-4-2005 to
-do-
31.01.06
01.02.06 to
generation of electricity and its

104
104
components, parts and accessories.

Writing instruments including refills.
a) a)
Writing instruments, ball
point pens, felt tipped and other
porus-tipped pens and markers;
fountain pens, stylograph pens
and other pens; duplicating
stylos, propelling or sliding
pencils; pen holders, pencil
holders, and similer holders;
parts (including caps and clips)
till date
-do-
1.4.2005 to
-do-
30.4.2005
1.5.2005
to till date
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
(2)
of the foregoing articles;
b) b) Mathematical instrument
(3)
boxes including instruments

thereof, students colour boxes,
105
crayons and pencil sharpners;

Zari and embroidery materials of gold,
-do-
silver and gilded metal, badla and
1-4-2005
to till date
106
kasab
Coconut in shell and separated Kernel
-do-
1.4.2005 to
106
of coconut including Kopra.

(a)Kopra
-do-
30.4.2005
1.5.2005 to
(b) During the period starting on or
30.04.2006
after 1 st April 2006 coconut in shell

and separated Kernel of coconut
106
excluding Kopra.
(a)Kopra
(b) During the period starting on or
-do-
1.5.2005
-do-
to till date
w.e.f.
after 1 st October 2006 coconut in
1.10.2006
shell and separated Kernel of

107
coconut excluding Kopra.

1) 1) Animal hair other than raw
wool;
2) 2)
Capital goods as may be
notified by the State Government
from time to time in the Official
Gazette;
3) 3) Coal tar;
4) 4) Combs,
5) 5) Cups and glasses of paper or
plastic,
6) 6) Feeding bottles and nipples,
7) 7) Goods specified below supplied
to foreign going ships:a) a)
marine
lubricants
and
indigenous marine paints;
b) b) food stuff and food provisions of
all kinds,
c) c)
alcoholic and non alcoholic
beverages
-do-
1.5.2005 to
31.01.2006
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
(2)
d) d) bunker oil
1) 8) Medical devices and implants as
may be notified from time to time
by the State Government in the
Official Gazette;
2) 9) Porcelain insulators,
3) 10)
Screws,
nuts,
bolts,
fasteners, coach screws, screw
hooks, revets, cotters, cotter pins,
washers including spring washers;
4) 11)
(a) Semi processed or
processed fruits, vegetables, meat,
poultry and fish whether or not sold
in sealed containers or in a frozen
state;
(b )Fruit jams, jelly, cottage cheese
(paneer), pickles, sauces, porridge,
marmalade, preserved fruits, honey,
fruit squash, paste, fruit drink, fruit
juice, squashes, syrups, cordials;
(c) Raw sea food, raw meat, fruits
and vegetables, when sold in a
frozen state, or in a sealed
container;
1) 12)
Silica sand meant for use in
construction
2) 13)
Tamarind seed and powder
thereof;
3) 14)
Toys and games excluding
electronic
toys
and
electronic
games;
4) 15)
Wax candles,
107
1) Animal hair other than raw

wool;
2)
Capital goods as may be
notified by the State Government
from time to time in the Official
Gazette;
3) Coal tar;
4) Combs,
5) Cups and glasses of paper or
plastic,
6) Feeding bottles and nipples,
7) Goods specified below supplied
to foreign going ships:e) e)
marine
lubricants
and
(3)
-do-
01.02.2006
to till date
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
(2)
indigenous marine paints;
f) f)
food
stuff
and
food
provisions of all kinds,
g) g) alcoholic and non alcoholic
beverages
h) h) bunker oil
8) Medical devices and implants as
may be notified from time to time
by the State Government in the
Official Gazette;
9) Porcelain insulators,
10) Screws, nuts, bolts, fasteners,
coach screws, screw hooks, revets,
cotters,
cotter
pins,
washers
including spring washers;
11) (a) Raw meat, raw flesh of
poultry and raw sea food including
fish, prawns, lobsters, crabs and
shrimps when sold in frozen state
or in sealed container,
(b) Fruits and vegetables when
sold in frozen state or in sealed
container,
(c) Processed, semi-processed or
semi-cooked food articles made
from meat of any animal or flesh of
bird
including
Ham,
Bacon,
Sausages,
Salami
or
Kababs,
whether or not sold in frozen state
(d) Processed, semi-processed or
semi-cooked flesh of poultry, seafood
including
fish,
prawns,
lobsters,
crabs
and
shrimps,
whether or not sold in frozen state
(e) Processed, semi-processed or
semi-cooked fruits and vegetables
including fruit jams, jelly, pickle,
sauce,
porridge,
marmalade,
cottage cheese (paneer), honey,
preserved fruits, fruit squash, fruit
paste, fruit drink, fruit juice,
vegetable juice, squashes, syrups,
cordials, whether or not sold in
frozen state or in sealed container,
(f) Food stuffs and food provisions
of all kinds including raw, semi-
(3)
Sr.
No.
Conditions
Rate
Date of
and
of Tax
effect
exceptions
(1)
(2)
cooked or semi-processed foods,
ready to mix and ready to cook
preparations excluding ready to
serve foods,
Explanation.The items referred
to in clause (a) to (f) will not be
covered by the scope of this entry
when
those
are
served
for
consumption.
(g)
Powders,
tablets,
cubes,
crystals and other solids or liquids
from
which
non-alcoholic
beverages and soups are prepared.
5) 12)
Silica sand meant for use
in construction
6) 13)
Tamarind
seed
and
powder thereof;
7) 14)
Toys
and
games
excluding electronic toys and
electronic games;
8) 15)
Wax candles,
108
During the period starting on 1st May
(3)
-do-
1.5.2005 to
31.03.2006
2005 and ending on 31st March 2006:(a) (a) Dry fruits including raisins and
currants;
(b) (b) Tea in leaf or powder form
108
(a)
including instant tea.

Dry fruits including
raisins,
-do-
currants
1.5.2006 to
30.09.2006
(b) Tea in leaf or powder form

including instant tea,
sold during the period from the 1st
109
May 2006 to 30th September 2006

Papad,
except
when
served
for
consumption sold on or after 1 st
October 2006
-do-
w.e.f.
1.10.2006

Parts Thereof Other Than Tractors,: Gazette

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Parts Thereof Other Than Tractors,: Gazette

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Schedule C

LIST OF GOODS FOR WHICH THE RATE OF TAX IS 4%

Name of the commodity

other than tractors, trailers, semi-

trailers, oil engines, electric motors,

implements, and components and