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SCHEDULE-II
PART - C
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Serial No.
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List of Industrial Inputs taxed at 4%
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1
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Animal (including fish) fats and oils, crude, refined or purified.
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2
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Glycerol, Crude, Glycerol Waters and Glycerol lyes.
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3
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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; slack wax and residue wax.
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4
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Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in
vacuum or in inert gas or otherwise chemically modfied; inedible mixtures or preparations of fats
and oils of this chapter.
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5
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Liquid glucose (non medicinal), Dextrose Syrup.
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6
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Omitted
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7
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Sulphur, Barytes.
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8
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Manganese ores and concentrates including ferruginous manganese ores and concentrates with a
manganese content of 20% or more, calculated on the dry weight.
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9
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Copper ores and concentrates.
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10
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Nickel ores and concentrates.
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11
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Cobalt ores and concentrates.
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12
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Aluminium ores and concentrates.
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13
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Lead ores and concentrates.
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14
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Zinc ores and concentrates.
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15
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Tin ores and concentrates.
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16
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Chromium ores and concentrates.
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17
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Tungsten ores and concentrates.
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18
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Uranium or Thorium ores and concentrates.
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19
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Molybdenum ores and concentrates.
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20
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Titanium ores and concentrates.
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21
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Niobium, tantalum, vanadium or zirconium ores and concentrates.
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22
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Precious metal ores and concentrates.
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23
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Other ores and concentrates.
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24
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Granulated slag (slag sand) from the manufacture of iron or steel.
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25
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Ground granulated blast-furnace slag (GGBS).
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26
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Benzole
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27
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Toluole.
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28
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Xylole.
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29
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Naphthalene.
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30
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Phenols.
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31
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Creosote oils.
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32
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Mixed Xylene.
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33
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Butadene.
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34
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Normal Paraffin and paraffin wax.
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35
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Fluorine, Chlorine, Bromine and Iodine.
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36
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Sulphur, sublimed or precipitated; colloidal sulphur.
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37
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Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
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38
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Hydrogen, rare gases and oxygen gas, carbondioxide and nitrogen gas.
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39
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Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed
or interalloyed; mercury.
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40
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Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
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41
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Sulphuric acid and anhydrides thereof; Oleum.
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42
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Nitric acid; sulphonitric acids.
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43
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Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids.
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44
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Oxides of boron; boric acids.
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45
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Other organic acids and other Inorganic compounds of non-metal.
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46
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Halides and halide oxides of non-metals.
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47
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Sulphides of non-metals; commercial phosphorus trisulphide.
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48
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Ammonia, anhydrous or in aqueous solution.
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49
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Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or
potassium.
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50
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Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.
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51
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Zinc oxide, zinc peroxide.
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52
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Aluminium hydroxide, aluminium calcides.
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53
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Chromium oxides and hydroxides.
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54
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Manganese oxides.
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55
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Iron oxides and hydroxides.
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56
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Cobalt oxides and hydroxides; commercial cobalt oxides.
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57
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Titanium oxide.
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58
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Lead oxides, Read lead and Orange lead.
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59
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Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides,
hydroxides and peroxides.
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60
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Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
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61
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Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and
iodide oxides.
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62
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Bleach liquid, Bleaching powder, sodium hypochlorides, sodium chloride.
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63
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lorates and Perchlorates; Bromates and Perbromates; Iodates and periodates.
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64
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Sulphides; Polysulphides.
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65
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Dithionites and sulphoxylates.
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66
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Sulphites; thiosulphates.
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67
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Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous
sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate,
Strontium sulphate.
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68
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Basic Chromium Sulphate, sodium sulphate, Magnesium sulphate, Ferrous sulphate.
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69
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Nitrites; nitrates.
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70
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Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates,
Sodium Tripoliuphosphate, Trisodium phosphate.
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71
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Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing
ammonium carbonate; polycarbonates.
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72
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Cyanides, cyanide oxides and complex cyanides.
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73
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Fulminates, cyanates and thiocyanates.
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74
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Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates
of potassium, Magnesium Trisilicate.
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75
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Borates; peroxoborates (perborates).
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76
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Sodium bichromate.
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77
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Sodium dichromate.
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78
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Potassium dichromate.
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79
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Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and
Isotopes) and their compounds; mixtures and residues containing these products.
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80
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Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes,
Whether or not chemically defined.
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81
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Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of
these metals.
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82
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Hydrogen peroxide, whether or not solidified with urea.
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83
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Phosphides, whether or not chemically defined, excluding ferrophosphorus.
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84
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Silicon carbide.
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85
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Calcium carbides.
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86
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Hydrides, azides, cilidides and borides.
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87
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Cyclic Hydrocarbons.
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88
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Halogenated derivatives of Hydrocarbons.
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89
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Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
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90
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Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
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91
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Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
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92
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Phenols; Phenol-Alcohols and their derivatives.
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93
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Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.
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94
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Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides,
ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives.
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95
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Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their
halogenated, sulphonated, nitrated or nitrosated derivatives.
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96
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Acetals and hemiacetals, whether or not with other oxygen function and their halogenated,
sulphonated, nitrated or nitrosated derivatives.
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97
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Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes;
paraformaldehyde.
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98
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Halogenated, sulphonated, nitrated or nitrosated derivatives.
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99
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Acetone, Cyclohexanone, diacetone alcohol and others.
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100
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Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulphonated, nitrated or nitrosated derivatives.
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101
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Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
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102
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Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated
sulphonated, nitrated or nitrosated derivatives.
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103
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Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
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104
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Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated
or nitrosated derivatives.
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105
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Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their
halogenated, sulphonated, nitrated or nitrosated derivatives.
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106
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Amine-function compounds and derivatives and salts.
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107
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Oxygen-function amino-compounds.
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108
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Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.
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109
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Carboxyamide-function compounds; amide-function compounds of carbonic acid.
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110
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Carboxyamide-function compound (including saccharin and its salts)and imine-function
compounds.
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111
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Nitrile-function compounds.
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112
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Diazo-, Azo- or azoxy-compounds.
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113
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Organic derivatives of hydrazine or of hydroxylamine.
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114
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Compounds with other nitrogenfunction.
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115
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Organo-sulphur compounds.
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116
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Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives.
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117
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Heterocyclic compounds with oxygen heteroatom(s) only.
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118
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Heterocyclic compounds with nitrogen heteroatom(s) only.
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119
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Nucleic acids and their salts; other heterocyclic compounds.
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120
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Sulphonamides.
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121
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Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
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122
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Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other
derivatives.
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123
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Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives.
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124
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Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives
excluding catechu or gambiar.
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125
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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.
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126
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Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal
black), preparations based on colouring matter of vegetable or animal origin excluding catechu or
gambiar.
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127
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Synthetic organic colouring matter, whether or not chemically defined; preparations based on
synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent
brightening agents or as luminophores, whether or not chemically defined.
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128
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Colour lakes; preparations based on colour lakes.
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129
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Pigments, Inorganic products of kind used as luminophores, Ultramarine and preparations,
Lithphone and other pigments and preparations based on zink sulphide.
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130
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Red oxide, Bronze powder.
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131
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Master Batches, other colouring matter including ultra marine blue.
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132
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Prepared pigments and all their derivatives.
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133
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Glass frit and other glass, in the form of powder, granules or flakes.
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134
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Prepared driers.
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135
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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; dyes and
other colouring matter put up in forms (for example bales).
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136
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Silicon surfected, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil.
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137
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Artificial waxes and prepared waxes.
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138
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Casein, caseinates and other Casein derivatives, casein glues.
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139
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Enzymes; prepared enzymes not elsewhere specified or included.
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140
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Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar
preparations).
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141
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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.
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142
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Activated carbon; activated natural mineral products; animal black, including spent animal black.
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143
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Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared. or
chemically treated, including lignin sulphonates, but excluding tall oil.
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144
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Gums and turpentine oil.
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145
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Resin and resin acids, and derivatives thereof: resin spirit and resin oils; run gums.
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146
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Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar
preparations based on resin, resin acids or on vegetable pitch.
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147
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Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.
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148
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Sodium penta chlorophenate.
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149
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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.
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150
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Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified
or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics, upper
& lower of shoes,sole,ilet,shoe laces.
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151
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Reducers and blanket wash / roller wash used in the printing industry;rubber blankets.
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152
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Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or
included.
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153
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Mixed alkylbenzenes and mixed alkylnaphthalenes.
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154
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Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms;
chemical compounds doped for use in electronics.
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155
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Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols, soap stock.
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156
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Retarders used in the printing industry.
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157
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Polymers of ethylene in primary forms.
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158
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Polymers of propylene or of other olefins, in primary forms.
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159
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Polymers of styrene, in primary forms.
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160
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Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
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161
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Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary
forms.
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162
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Acrylic polymers in primary forms.
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163
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Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins,
polyallyl esters and other polyesters, in primary forms.
|
164
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Polyamides in primary forms.
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165
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Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
|
166
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Silicones in primary forms.
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167
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Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones.
|
168
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Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in
Primary forms.
|
169
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Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened
proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary
forms.
|
170
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Ion-exchangers based on polymers.
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171
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Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.
|
172
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Other plates, sheets, film, foil and strips of plastics, non-cellular, whether lacquered or metallised or
laminated, supported or similarly combined with other materials or not; pre-sensitised aluminium
plate, litho film used in printing.
|
173
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Thermocol.
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174
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Articles for the packing of goods of plastics, namely , crates, containers, carboys, bottles, jars, jerry
canes and their stoppers, lids, caps of plastic but not including insulated wares, natural rubber,
balata, gutta percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets
or strips, synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip;
mixtures of any product, reclaimed rubber in primary forms or in plates, sheets or strip,
compounded rubber unvulcanized in primary forms or in plates, sheets or strip.`
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175
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Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous
cellulosic materials.
|
176
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Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases,
bags and other packing containers, of paper, paperboard.
|
177
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Paper printed labels and paperboard printed labels.
|
178
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Paper self adhesive tape and printed wrappers used for packing.
|
179
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Polyester texturised yarn.
|
180
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Yarn of Polyesters, partially oriented.
|
181
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Sacks and bags of jute or textile.
|
182
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Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods; stoppers, lids and other
closures, of glass.
|
183
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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.`
|
184
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Ferro alloys.
|
185
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Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE.`
|
186
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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.
|
187
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Polymer of Styrene-polystyrene or Expandable Polystyrene.
|
188
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Textile Finishing agents, Textile Printing Binder-PVA Copolymer, Textile Non-woven binder-PVA
copolymer, Lamination emulsion-PVA copolymer, Packaging emulsion-PVA copolymer, Sticker
Emulsion-PVA copolymer, Binder for water based paint-PVA copolymer.
|
189
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Water / Hydraulic / industrial valves.
|
190
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Copper Clad sheets (PCB Sheets) for Printed circuit boards.
|
191
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Strings for Musical Instruments.
|
192
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Purified Terepthalic acid.
|
193
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Expandable Polystyrene or Polystyrene of styrene.
|
194
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Zinc Oxide.
|
195
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Jute Yarn, Jute Cloth, Jute twine and jute sheets.
|
196
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LLDPE/LDPE/HDPE, PP/HDPE Woven sacks, PP/HDPE Fabrics; HDPE masquito net.
|
197
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Refractory monolithic.
|
198
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PVA Copolymer.
|
199
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CNSL, cardanol & Alklyd resins.
|
200
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Hessian cloth and sheets.
|
201
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Metal containers.
|
202
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Sodium sulphate.
|
203
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Pine Oil, Terepeneol.
|
204
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Camphor.
|
205
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Micro cellular sheets, Banwar sheets & Hawai straps.
|
206
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Woven Label Tapes.
|
207
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Wooden Crates., Tea chests; vineer.
|
208
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Polymers of Venyl Acetate and Poly Venyl acetate Emulsion.
|
209
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Empty cylinders of LPG.
|
210
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Aluminium ingots and aluminium wire, rods.
|
211
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Butadine.
|
212
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Caprolactum, DMT, MEG.
|
213
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Di-ethylene glycol,Mono-ethylene glycol, Tri-ethylene glycol, ethylene glycole, heavy ethylene
glycol.
|
214
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Ethylene oxide.
|
215
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Ethylene, propylene.
|
216
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Flexible plain films.
|
217
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Methanol.
|
218
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Polyethylene terepthalate chips.
|
219
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Sheets, circles and ingots of zinc, brass and copper.
|
220
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Buttons, elastic, zip, zip fastners, foams, nylon tape, lace and zipper.
|
221
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Sheets of polyurethene foam.
|
222
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Railway switches, crossings, switch expansion joints, steel turnout sleepers, fish -plate, steel clips,
track bolts and nuts, elastic rail clips and railway signal, signalling equipments and accessories and
parts thereof.
|
223
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Glass shell, lead glass tubes, filaments, moly wire, lead in wire, caps, dumet wires, solder wire,.
Crapping cement.
|
224
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Scrap of plastic, glass and metals, and broken glass.
|
225
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Natural or synthetic flavoring essences, Natural or synthetic essential oil including mixture thereof, sandal oil and atar.
|
226
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Red lead, litharge and grey oxide.
|
227
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Sodium petroleum sulphonate, calcium petroleum sulphonate.
|
228
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Acids sludge.
|
229
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Silicon steel stamping, hollow porcelin bushings, grinding wheel.
|
230
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Insulating papers and boards, insulating fabric tape and sheets.
|
231
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Petroleum jelly IP.
|
232
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Lay-flat tube.
|
233
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Polythene bags, plastic bags, pouches and closures.
|
234
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Micro cellular sheets and banwar sheets.****Omitted
|
235
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Resins, terpene chemicals like pine oil, depentine, DD, Turpentine, terpeneol, Camphor.
|
236
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Raw Tobacco including raw tobacco cut in different sizes and tobacco refuse.
|
237
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Purified pterepthalic acid.
|
238
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Articles of metals, namely boxes, cases, crates, containers and their stoppers, caps, lids of metal
used for packing of goods (but not including insulated wares).
|
239
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Atta chakki patthar.
|
240
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Polyester staple fiber and polyester staple fiber film and polyester fiber waste.
|
241
|
China clay.
|
242
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Rubber processed oil.
|
243
|
Liquified chlorine.
|
244
|
Petroleum coke.
|
245
|
Laterite.
|
246
|
Silica sand.
|
247
|
Red Ocher.
|
248
|
Felsphar.
|
249
|
Hydrated Lime.
|
250
|
Quartz powder.
|
251
|
Sodium Hypo Chlorite.
|
252
|
Carbon tappin electrode.
|
253
|
Carbon catalyst.
|
254
|
Acetylene Gas.
|
255
|
Mentha oil, dementhalised oil and menthol.
|
256
|
Soapstone powder.
|
257
|
Hydro sulphite of soda.
|
258
|
Sodium bi-carbonate.
|
259
|
Dyes & Dyestuffs excluding following -
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 adhesive.
|
260
|
Gwar,gwar refined dal or split, gwar gum powder, and punwad.
|
261
|
Threads including fire resistence thread.
|
262
|
Wooden Heel.
|
263
|
Antisatic Insole.
|
264
|
Antisatic Insole. Barley Malt,molasses,yeast, gel(cake improver), bread improver,bakerymix, baking powder.
|
265
|
P.U.Foam sheet.
|
266
|
Stainless steel ingots, billets, blooms, flats, flat bars, patta and circles, mild Steel Sheets,stainless
steelwire,wire rod,round,brightbar,sheet and plate.
|
267
|
Ketones and Quinones, whether or not with other oxygen function and their halogenated,
sulphonated, nitrated or nitrosated derivatives.
|
268
|
Buffing goods and polishing materials.
|
269
|
Rubber rolls and polishers.
|
270
|
Such other goods as the State Govt. may by notification specify.
|
271 |
Winding wires and strips , ammeter, Kwh meter, voltmeter, Insulating materials, insulator, jointing materials, Circuit breakers, HRC fuse, thermostat, Electrical relays and single phasing preventor and timers. |