Home > Sl. No. UP VAT Uptt Rate Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana

Sl. No. UP VAT Uptt Rate Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana

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Sl. No. UP VAT Uptt Rate Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana
1 Agricultural implements including sprayers & drip irrigation equipments - manually operated or animal driven or tractor or power driven; spare parts and accessories thereof .
(A) Agricultural implements - manually operated or animal driven - hand hoe or khurpa, sickle, spade, baguri, hand- wheel hoe, Budding / grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, raker, sprayer, duster and sprayer-cum- duster, kudali or kudal, garden fork, garden hatchet, lopper, axe shovel, bill hook (single edge or double edge), soil injector, jandra, wheel barrow, winnowing fan or winnower, dibbler, gandasa, puddler, leveller or scoop, scraper, fertilizer seed broadcaster, sheller, groundnut decorticator, manure or seed screen, flame gun, seed
0% Agricultural implements manually operated or animal driven Exempt manually operated or animal driven Agricultural implements their spare parts components and accessories Exempt- Agricultural implements manually operated or animal driven Exempt-Agricultural implements manually operated or animal driven Exempt Agricultural implements manually operated or animal driven or tractor or power driven spare parts and accessories thereof Exempt Agricultural implements manually operated or animal driven or tractor driven and cart driven by animal Exempt Agricultural implements and irrigation equipments used for agricultural purposes

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grader, tasla, tangli, yoke, plough, harrow, cultivator or trifali, seed drill, fertilizer drill, seed-cum- fertilizer drill, planter, plank or float, ridger, ditcher, bund former, thresher or palla, Transplanter, chaff cutter, Persian wheel, and bucket chain or washer chain, crop yield judging hoops, pur or mhot, carts, reaper, mower, sugar cane crusher, cane juice boiling pan and grating roller and crowbar; animal driven cart, tyre and tube thereof. (B) Agricultural implements – Tractor or power driven - plough, harrow, cultivator or tiller, seed drill, fertilizer drill or fertilizer-cum-seed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridger, puddler, ditcher, cage wheel, sprayer, duster or sprayer-cum-duster, roller, hoe, rotary hoe or rotovetor, reaper or mower, potato harvester or spinner, groundnut digger, shaker, thresher, chaff cutter, groundnut decorticator, seed
0% Agricultural implements not operated manually or not driven by animal including sprayers & drip irrigation equipments including their parts & accessories- 4% Agricultural implements not operated manually or not driven by animal their spare parts component & accessories 5% Agricultural implements not operated manually or not driven by animal and spares part accessories and components thereof 5% Agricultural implements not operated manually or not driven by animal 5% Agricultural implements other than mantioned in schedule -1, - 5% Agricultural implements not operated manually or not driven by animal or not driven by tractor 5% (A)Exempt-Tractor drawn agricultural implements and power implements, (B) Agricultral tractors ,harvestors and attachments and parts thereof including tyrres,tubes and flaps of agricultural tractors-4%

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grader, winnower, seed treater, poultry feed grinder and mixer, and transplanter.
2 Aids & implements including motorized & non-motorized tricycle used by handicapped person 0% Aids & implements used by handicapped person Aids and implements used by handicapped persons, that is to say, 1. Orthopedic or fracture appliances 2. Artificial joints and Artificial parts of the body 3. Frequency modulated hearing aid system used for hearing by handicapped persons. 4. Parts and Aids and implements used by handicapped persons Exempt Exempt Aids and implements used by handicapped persons/ Artificial Hearing Aids, Artificial Limbs, Audiometer, Braille writer, Braille Typewriter, Braille Shorthand Writer, Braille frame, Braille Instrument, Braille Thermometer, Braille Lactometer, Braille Barometer, Braille printing machine, Braille paper, Braille books, Braille slate and Braille watch, Crutches and calipers for Exempt Exempt

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accessories of hearing aids 5. Wheel chairs for invalids, whether or not mechanicall y propelled (including motorized) and their parts and accessories 6. Braille typewriters whether electric or non electric 7. Braille Paper disabled persons, Speech trainer, Tricycle used by disabled persons, Wheeled chair used by disabled persons. Exempt 3 Animal shoenails, nalkhuri and nails used in nalkhuri 0% Animal shoenails Animal shoe nails-5% Animal shoe nails- 5% 4 Aquatic feed; poultry feed including balanced poultry feed; cattle feed including balanced cattle feed; and cattle fodder including green fodder, chuni, bhusi, chhilka, choker, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-oiled paddy husk or outer covering of paddy ; 0% Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake. Exempt - Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake. Exempt- Aquatic feed, poultry feed & cattle feed, including grass, hay , straw husk of pulses,deoiled cake (oil cake), wheat bran and supplement, concentrates and additives of such feed. Exempt-Aquatic feed, poultry feed & cattle feed, including feed supplements , concentrates & additives, grass, hay, straw, de-oiled cake including soya meal and cotton seed oil cake. Exempt Aquatic feed, poultry feed & cattle feed, including grass, hay & straw,gwar, churi, gwar corma, supplement & husk of cereals pulses, concentrates & additives, & de-oiled cake. Exempt Aquatic feed, poultry feed & cattle feed, and cattel fodder including green fodder chuni bhusi, chhilka , choker, javi, gower, de- oiled rice polish, de-oiled, rice bran, de-oiled, rice husk, de-oiled paddy husk or outer covering of paddyand aquatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake, balanced catle feed, balanced poultry feed and balanced aquatic feed but it excludeds khali, rice bran, rice husk. Exempt Animal feed that is to say Aquatic feed, poultry feed & cattle feed, including supplement concentrates & additives to these feeds, husk of pulses, and de- oiled cake.( including de-oiled rice bran)

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5 All kinds of bangles except those made of items described in Schedule III; ghunghroo and ghanti of brass; Mukut of statue, trishul, gharial, hawan kund, ghanta. majira, aachmani made of copper or brass; 0% All Bangles (except those made from precious metals) Exempt-All Bangles (except those made from precious metals) Exempt bangles made of any kind of materials except those made of gold ,silver & platinum Exempt All kinds of bangles excluding those made of ivory or precious metals Exempt-All types of bangles except those made from precious metals,[lac and its dana and products, chapadi, pairja and glass chaptons] Exempt bangles of all kind except those made of presious metals, kumkum, bindi, alta, and sindoor and mehndi leaves. Exempt bangles made of any materials except precious metals / stones, steel kara 6 Betal leaves 0% Betal leaves Exempt Exempt Exempt Exempt Exempt Exempt 7 Books and periodicals & journals including Braille books ,maps, chart & globe. 0% Books and periodicals & journals including Braille books ,maps, chart & globe. Exempt Books and periodicals & journals including ,maps, chart & globe. Exempt Books , periodicals & journals excluding those specified elsewhere in this schedule or any other schedule but including ,braille books, maps, charts & globe. Exempt Books and periodicals & journals ,maps, charts, globe, panchanges & almanacs Exempt Books and periodicals & journals including maps charts & gloves Exempt Books and periodicals & journals including maps charts & gloves Exempt Books,journals, periodicals & journals incl,maps,chart and globe 8 Coarse grains other than paddy, rice and wheat but including kutu, ramdana, signhara ( whether fresh , dried or boiled) kutu flour and singhara flour sawan, Mandua Kakun and Manjhari (Ankari). 0% Coarse grains other than paddy, rice and wheat Exempt- Coarse grains other than Paddy,rice, wheat Exempt-Coarse grain that is to say all grains other than paddy,rice and wheat Exempt food grains and cereales excluding pulses Exempt Coarse grains, namely maize, jowar, bajra & flour therof Exempt Coarse grains excluding paddy, rice and wheat but including kutu, ramdana, signhara ( whether fresh , dried or boiled) kutu flour and singhara flour Exempt Coarse grains, that is to say-jowar, bajra ,maize& flour therof

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0% Kuttoo atta Exempt Kuttu, Singhara, Rajgira including atta thereof, Sanwakhya and Sabudana.-0% 9 Condoms and contraceptives 0% Condoms and contraceptives Exempt Exempt Exempt-Condoms and contraceptives including contraceptive pills Exempt Exempt Exempt 10 Cotton yarn in hanks and cones, silk yarn in hanks and cones; Poly cotton rovings (puni) and slibers; cotton newar, hand spun yarn, handloom newar, baan made of kaans, moonj or sunn. 4% Cotton & silk yarn in hank Exempt Cotton & silk yarn in hank and cone Exempt Exempt Exempt Exempt 11 Charkha, Amber Charkha, Handlooms (including pitlooms, frame looms, light shuttle looms, and paddle looms); implements used in the production of khadi / khaddar; handloom fabrics and parts therof; Khadi fabrics of all kinds, Gandhi Topi, Khadi made-ups including unfilled Raajai, unfilled Gaddey, unfilled 0% (a) Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi (b) Khadi garments/ goods & made-ups to be notified by states Exempt- Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi Exempt- Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi Exempt Charkha, Amber Charkha, Handlooms, (including pitlooms , frame looms, light shuttel looms, and paddle looms), implements used in the production of khadi/ khaddar and parts therof, handloom fabrics, khadi cloth,Gandhi topi,garments and m Exempt Charkha, Amber Charkha, Handlooms, and their parts and accessories Handloom fabrics and Gandhi Topi all khadi garments / goods and made ups Exempt Charkha, Amber Charkha, Handlooms Exempt-Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi

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Gaddi, unfilled pillow. 12 Curd, Lassi, butter milk, fresh milk, pasteurised milk and separated milk. 0% Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt-Curd, Lussi, butter milk & separated milk. Exempt Fresh milk & pasteurised milk,butter milk,separated milk,curd and lassi Exempt Curd, Lussi and butter milk 13 Electrical energy 0% Electrical energy Exempt Exempt Exempt Exempt Exempt Exempt 14 Earthen pot and all other goods of clay made by kumhars (potters) excluding ceramic pots and articles 0% Earthen pot Exempt- Earthen pot Exempt Earthen pot but not including ceramic pot Idols toy and doll made of clay,Clay lamp Exempt Earthen pot made by kumhars (potters) Exempt Earthen pot Exempt Earthen pot and all other goods of clay manufactured by potterer Exempt Earthen pots but not including crockery 15 Fire wood except Casurina & Eucalyptus timber. 0% Fire wood except Casurina & Eucalyptus timber. Exempt-Fire wood except Casurina & Eucalyptus timber. Exempt Exempt -Fire wood except Casurina & Eucalyptus timber. Exempt Fire wood except Casurina & Eucalyptus timber. Gober ke kande Fire wood 5% Exempt fire wood and wood charcoal, biomass rolls and Dry Municipal solid waste fuel manufactured out of solid waste procured from local bodies.

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16 Fresh plants, saplings and fresh flowers 0% Fresh plants, saplings and fresh flowers Exempt Exempt Exempt Exempt-Fresh plants, saplings and fresh flowers( including mahua flower) Exempt Exempt 17 Fried & Roasted Gram 0% Fried & Roasted Gram-4% 5% Fried gram and roasted gram- 5% Exempted -Parched / roasted / fried gram Fried gram-5% 18 Fishnet, fishnet fabrics, fish seeds, prawn / shrimp seeds. 0% Fishnet, fishnet fabrics, fish seeds, prawn / shrimp seeds. Exempt- Fishnet, fishnet fabrics, seeds of fish,prawn and shrimp seeds Exempt- Fishnet, fishnet fabrics, seeds of fish,prawn and shrimp Exempt Fishnet & Fishnet fabrics . Exempt Exempt Exempt Fishnet & Fishnet fabrics . 19 Fresh vegetables and fresh fruits including fresh mushroom potato and onion ,Garlic & ginger 0% Fresh vegetables & fruits Exempt-Fresh vegetable and fruits Exempt Fresh vegetables including potato and onion& fresh fruits Exempt Fresh vegetables and fresh fruits including ( potato, onion and sugarcane ) Exempt-Fresh vegetables & fruits Exempt fresh fruits and vegetables including garlic and ginger, fresh fruit juice and fruit shakes like mango shake Exempt fresh fruits and freshvegetables including garlic and ginger, but not including red chilles 0% Garlic & ginger Exempt Exempt fresh Garlic & ginger Exempt fresh Garlic & ginger excluding dried ginger Exempt Garlic & ginger dried vegetable e.g. kair sangari but excluding chilies, when not sold in sealed containers Exempt fresh fruits and vegetables including garlic and ginger, fresh fruit juice and fruit shakes like mango shake Exempt fresh fruits and vegetables including garlic and ginger, but not including red chilles

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20 Handloom cloth of all kinds, handloom duries, handloom shawl and lois whether plain, printed, died or emboidered.-Exempt Handloom woven gamcha-4% Exempt Khadi readymade garments, bags and made-ups Exempt Khadi ready made garments and khadi made- ups Exempt Charakha, Amber Charakha, handlooms including pit looms, frame looms, light shuttle looms and paddle looms, implements used in the production of khadi / khaddar and parts thereof, handloom fabrics, Khadi cloth ,Gandhi Topi, Exempt Charkha, Amber Charkha, Handlooms and their parts and accessories, Handloom fabrics and Gandhi Topi, All khadi garments/ goods and made ups.-0% Exempt-Handloom fabrics of all kinds,whether plain,printed,dyed or embroidered,including dhotis,sarees,bed- sheets,bed-covers, chhaddars, table cloth, pillow covers, handkerchieves, scarfs,napkins, dusters, lois, lihafs,jholas, hemmed and fringed towels, orhanis and duggas made out of handloom cloth or woolen blankets and rugs manufactured on handloom and Gandhi topi. 21 Human Blood & blood plasma 0% Human Blood & blood plasma Exempt blood including blood component Exempt Human blood and blood plasma-0% Exempt Human blood and human blood plasma- 0% Exempt Human blood and blood plasma Exempt (i) Human blood, blood plasma, red cells and platelets. (ii) Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processing including component formation. Exempt Human blood including blood component like platelates, red blood corpusles (RBC), plasma, anti hemophilic factors, albumin and gamma globulin,

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22 Indigeneous handmade musical instruments 0% Indigeneous handmade musical instruments Exempt Exempt Exempt-Indigeneous handmade musical (instruments,hand made ,soap,(handmade paper and hand made dant manjan and hand made utencils Exempt Indigeneous handmade musical instruments, components & parts thereof Exempt-Indigeneous handmade musical instruments Exempt 23 Kumkum, Bindi, Alta & Sindur, roli, mahawar, mehndi leaves and its powder, kajal, surma, hairpins, hairband, hair clip, (other than that of precious metal), rubber band , safety pin , chutila, bichhia and rakhi. 0% Kumkum, Bindi, Alta & Sindur, Rakhi Exempt- Kumkum, Bindi, Alta & Sindur, Exempt- Kumkum, Bindi, Alta & Sindur, Raki Exempt Kumkum, Bindi, Alta & Sindur , kajal, mehndi, bichhia, mangalsutra, rakhi and ornaments of kathir, german silver or aliminium Exempt Kumkum, Bindi, Alta & Sindur , mahawar, mehndi,leaves and its powder kajal, surma, hairpins, hairband,hair clip, (other than that of presious matels) , rubber band , seftey pin ,chutila, Rakhi and Sacred thread, comm Exempt bangels of all kind except those made of precious metals, kumkum, bindi, alta, sindur and powder/paste of natural mehandi leaves. Exempt -Kumkum, Bindi, Alta & Sindur,

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24 Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock. 0% Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock. Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, poultry eggs , livestock and animal hair. Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, and dry fish commanly known suktki mach eggs and livestock.and animal hair Exempt Meat, fish, prawn & other acquatic products ( when not cured or frozen), eggs, livestock,animal hair and fish/prawn/shrimp seeds Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock and animal hair Exempt Meat, fish, prawn & other acquatic products when not cured or frozen or processed or tined and eggs, poultry and livestock. Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock including live poultry birds. 25 National Flag 0% National Flag Exempt Exempt Exempt Exempt Exempt Exempt 26 Organic manure 0% Organic manure Exempt Organic manure, fertilizers, bio- inputs like bio- fertilizers, micro-nutrients and plant growth promoters. Exempt- Organic manure including bone meal Exemp-Organic manure including dun(Gobar) and products of dung and bio-fertilizers Exempt Exempt Organic manure, bio-fertilizers, bio-micronutrients and plant growth promoters/regulators and their herbicides, rodenticideds, insecticides, weedicides and pesticides. Exempt 27 Papar, aam papar, kachri made of rice, sewaiya, mungauri, bari except soyabean bari. 0% Pappad Exempt pappad and vadi Exempt- Pappad,commonly known as papar Exempt-papad, hand mad and unbranded bari Exempt - Pappad, bari, mongwari Exempt Pappad, kachri, sewaiya, mangwari, bari, and soysbeen bari (excluding soysbeen bari sold in airtight packets) Exempt-pappad

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28 Prasdam bhog or mahabhog, panchamrit, misri, batasa , vibhuti sold by religious institutions, 0% Prasdam bhog or mahabhog by religious institutions Prasadam by religious institutions-5% [Religious pictures nor for use as calenders- Exempt] Exempt- Prasad,Bhog or Mahabhog by religious institutions- Exempt Prasdam by religious institutions ,panchamritam, namkatti and vibhuti Exempt Prasadam sold by religious institutions 29 Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. 0% Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. Exempt Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose in book form Exempt Non- judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. But does not include Ist day cover,folder Exempt Cartridge paper, non-judicial and judicial stamps of all types used for payment of stamp duty or court fees sold by Government Treasuries, postal items like envelope, post card etc. sold by Governme Exempt Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope,postcard etc. sold by Govt. rupee note & cheques.-0% Exempt non-judicial stamps paper sold by Government Treasuries, postal items like envelopes, post card etc. sold by Government, rupee note when sold to the Reserve Bank of India and cheques, loose or in book form. Exempt Judicial and Non- judicial stamp , Entertainment duty stamps, Passenger and goods tax stamp, standard watermarked petition paper, philatelic stamp, Postal stationery and refund adjustment order 30 Raw wool including animal hair. 0% Raw wool including animal hair. Exempt Raw wool Exempt Raw wool Exempt Raw wool and wool tops Exempt Raw wool and waste thereof Exempt Raw wool 4% Raw wool and its waste , animal hair 31 Semen including frozen semen 0% Semen including frozen semen Exempt Exempt Exempt Exempt Exempt-Semen including frozen semen of animals Exempt

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32 Slate and slate pencils; takthi; Chalk stick and chalk powder. 0% Slate and slate pencils Exempt Slate and slate pencils-0% ; Takhti, Chalk stalk-5% Exempt [Exempt - Slate, slate pencils and chalk sticks], Takhti-5% Exempt Slate and slate pencils-0% ; Chalk stick, Takhti and unbranded school bags upto Rs. 500/--0% Exempt - Slate,slate pencil,takhti and wooden scale and duster. Exempt Slate, slate pencils and chalks, Takhti(used by student and school) 33 Silk worm laying, cocoon & raw silk. 0% Silk worm laying, cocoon & raw silk. Exempt Exempt Exempt Cocoons of all types including silk worm laying and raw silk Exempt-Silk worm laying, cocoon & raw silk. Exempt-Silk worm laying, cocoon & raw silk. Exempt 34 All seeds other than oilseeds 0% All seeds other than oilseeds Exempt All seeds other than oil seeds- Exempt Seeds of all varieties other than those specified elsewhere in this schedule or in any other schedule Exempt All seeds, certified or truthfully treated Exempt Seeds of grass, vegetables and flowers; seeds certified by the certification agency under the Seeds Act, 1966 (54 of 1966), when sold in sealed bags or containers. Exempt- Seeds of all kinds other than oil seeds Exempt Truthfully labelled seeds or Seeds certified by the certification agency under the seed act 1966 (54 of 1966) when sold in sealed bags or containers and raw seeds used in production of such truthfully labeled or certified seeds. 35 Tender green coconut 0% Tender green coconut Exempt Exempt Tender green coconut commonly known as daab. Exempt- Coconut including tender green coconut Exempt Tender green coconut and watery coconut coconut in shell and seprated kernel of coconut, and tender green coconut-5% Exempt 36 Bun, rusk, bread excluding pizza bread 0% Bread (branded or otherwise). Exempt Bread ( branded and unbranded) Exempt bread except pizza bread containing any type or fruit or vegetable Exempt- All types of bread Exempt bread ( branded or otherwise )excluding pizza bread Exempt Bread of all types other than pizza bread, and buns and rusks Exempt Bread except pizza bread 37 Salt (branded or otherwise); Kala namak; sendha namak. 0% Salt ( branded or otherwise). Exempt Common Salt (Processed or unprocessed). Exempt Salt Exempt Salt Exempt Exempt Exempt common salt

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38 Water other than aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised and water sold in sealed container. 0% Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed container. Exempt Water other than (i)aerated, mineral, distilled, medicinal, ionic, battery, demineralized water, and i) water sold in sealed container. Exempt Water, other than – (i) aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised water, and (ii) water sold in sealed container Exempt Water, other than – (i) aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised water, and (ii) water sold in sealed container Exempt Water other than aerated, mineral, distilled,medicinal, ionic, battery, de- mineralized water and water sold in container.- Exempt Water, other than – (i) aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised water, and (ii) water sold in sealed container Exempt-Water other than aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised waterand water sold in sealed container. 39 Items covered by PDS (except Kerosene). 0% Items covered by PDS (except Kerosene). Exempt Sale of goods,other than Kerosene oil,by Public Distribution System(PDS) Shops-Exempt Food grains and other goods excluding Kerosene oil sold through Public Distribution System- 0% 40 Sacred thread, commonly known as yagnapobit 0% Sacred thread, commonly known as yagnapobit Exempt Exempt Exempt Ygyopavit or janeu Exempt Rakhi and Sacred thread, commonly known as yagyopavit, harmala (mala made of cotton / silk / zari yarn), mod, turra, kalangi and mangalsutra. Exempt Sacred thread, commonly known as yagnapobit and rudrakash, rudraksha mala and tulsi kanth mala Exempt 41 Incense sticks commonly known as agarbati, dhupkathi or dhupbatti, hawan samagri including dhoop agarbatti , sambrani or lohbana. . 0% Incense sticks commonly known as agarbati, dhupkathi or dhupbati.-4% Incense sticks commonly known as agarbati, dhup kathi or dhup bati.-0%, Hawan samagri- Exempt Agarbatti.-5% [Incense sticks commonly known as agarbatti,dhoo katho,dhoopbarti and hawan samagri including sombrani and lohbana- ]Exempt Handicrafts and incense sticks commonly known as agarbatti, dhupkathi or dhupbatti, hawan samagri including lobhan and gugal.- exempt Loban, dhoop, handmade agarbatti, deepak, puja ki ghanti, puja ka chopda, shankh, roli and moli.-exempt Exempt-Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana Exempt- Incense sticks commonly known as agarbati, dhup kathi or dhup bati.

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Hawan Samagri including dhoop agarbatti sambrani or lobhana Hawan Samagri including agarbatti sambrani -5% Hawan samagri when sold in sealed packets or containers-Exempt GOODS OF LOCAL IMPORTANCE- EXEMPTED S.no. UP VAT UPTT Rates Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana 1 Chikon Products and banarasi silk sarees 0% Chikon Products Chikon products-5% Chikon Products-5% 2 Leaf plates and cups excluding -pressed or stitched 0% Leaf plates and cups-pressed or stitched Leaf plates and cups-0% ;Leaf plates and cups-pressed or stitched-5% Leaf plates and cups-5% Leaf plates and cups-pressed or stitched-0% Exempt- Leaf plates and cups -pressed or stitched Exempt- Leaf plates and cups -pressed or stitched Leaf plates and cups-4% 3 Kites 0% Kites Exempt Kite.-4% Kite-Exempt Kite-Exempted Kites,manja and churkhi-0% 4 Kirpan , Religious pictures not for use as calendar 0% Kirpan Kirpan Exempt- Kirpan,Religious pictures not for use as calender Exempt -Kirpan Exempt Kripan used by sikhs and gorkhali khukhri 0% Religious pictures not for use as calendar Exempt Exempt Religious pictures not for use as calendar (religious picture tiles,panchang) and dols of deities made of stone or marble Exempt Religious pictures not for use as calendar or publicity meterial and idols made of clay and hand made religious idols of stone

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5 Muddhas made of sarkanda, phool bahari jhadoo and unbranded broom stick 0% Muddhas made of sarkanda, phool bahari jhadoo Exempt- Muddhas made of sarkanda,phool bahari / jhadoo Exempt-Muddhas made of sarkanda, phool bahari jhadoo Exempt Muddhas made of sarkanda, ban, moonj,phool buhari jhadoo and Unbranded broomsticks Exempt Broom sticks muddhas made of sarkanda, phool, bahari jharoo Exempt-Muddhas made of sarkanda, phool bahari jhadoo 0% Unbranded broomsticks 6 Puffed rice, commonly known as Poha, Murmura and lai, Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi parched paddy or rice coated with sugar or gur, commonly known as Murki and Sattu 0% Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi parched paddy or rice coated with sugar or gur, commonly known as Murki Exempt Murmuralu, pelalu, atukulu,Puffed rice, commonly known as Muri, chira ,murki etc, Poha, Murmura and lai Sattu-5% Exempt- puffed rice,commonly known as murhi;flattened or beatenrice (poha),commonly known as shura;parched rice,commonly known as khoi;murmura; lai;mukundana; lakhtho; tilkut; anarsa; litti and chokha. Exempt Poha, murmura and Lai Murmuraku, pelalu, atukulu, puffe rice,muri,murki (other than the goods specified in Schedule I)-5% Exempt Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi,.kheel, murmura, poha, parched gram Exempt Chiwra laya(murmura) , lava kheel, poha, sattu and parched , fried and roasted gram Exempt Reveri, gajak murmura and phulian 7 Handicrafts including wooden handicrafts and cane handcrafts but excluding wooden furniture cane furniture 0% Handicrafts Handicrafts-5% Exempt Handicrafts ,household articles made of brass and bell metel Exempt Handicrafts including blue pottery and puppets 8 Handmade glass phials of capacity not more than 25 ml. manufactured by himself. 0% 9 Handloom durries; handwoven tat-patti, gudri 0%

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10 Wooden toys 0% 1% List S.no UP VAT UPTT Rates Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana 1 Gold ,silver and other precious metals,articles of gold,silver and precious metals including jewellery made of gold,silver and precious metals. 1% Gold and silver & platinum ornaments Articles of Gold, Silver and Precious Metals including Jewellery made from gold, silver and precious metals-1% Gold, silver and other precious metals-1%, Articles of gold, silver and precious metals including jewellery made of gold, silver and precious metals-1% Articles of gold and silver , including coins, bullion and specie-1% Gold and silver ornaments - 1% Nobel metals such as platinum,iridium, Jewelery,ornaments and articles made of Gold,silver,platinum and other precious metals and alloys with or without precious or semi- precious stones including diamonds (work of gold and silver- 1% Gold, silver, platinum and other precious metals- 1% Articles of gold, silver, platinum and other precious metals including jewellery made of gold, silver, platinum and other precious metals - 1% Gold, silver, other precious metals,precious stones - 1% Articles including jewellery made of gold, silver other precious metals, precious stone- 1% 2 Precious and semi precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are sold loose or as forming part of any article in which they are set 1% Precious stones including Agate Precious stones, semi precious stones-1% Precious stones-1% Precious and semi precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are sold loose or as forming part of any article in which they are set-1% Precious and semi precious gems and stones synthetic gems and stones (including kharad), pearls ( whether real or cultured), agate and diomond .-1% precious and semi precious stones-1% precious metals, precious stone-1% 3 Bullions and species 1% Bullions Bullion-1% Bullion-1% Bullion-1%

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Sl. No. UP VAT Uptt Rate Commodity E.C. List Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana
1 1 Acids
4% Acids 5%
5%
5% 5% 4% 4%
3 2 All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) teleprinters wirless equipments and parts thereof 4% All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc All equipments for communications such as, private branch exchange (PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc 5% All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX)-5% All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX)-5% All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) and components and parts thereof All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) teleprinters wirless equipments and parts thereof 5% All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc 4% 4 3 All intangible goods like copyright, patent, rep. license etc. 4% All intangible goods like copyright, patent, rep. license etc. All intangible goodslike copyright,patent,rep license,goodwill etc.- 5% All intangible goods like copyright, patent, rep license, etc.-5% All intangible goods like copyright, patent, rep license, etc.-5% All intangible goods like copyright, patent, rep license, etc.-5% All intangible goods like copyright,patent,rep license, etc.-5% All intangible goods e.g.copyright,patent,rep license, duty entitlement passbook -4% 5 4 All metal Castings including unfinished and un-machined manhole covers 4% All metal Castings Castings including all metals castings - 5% All metal Castings 5% All metal Castings 5% All metal castings and manholw covers made of cast iron casting-5% All metal castings - 5% Castings -4%

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6 5 All other goods of local importance not notified by states as tax free goods 12.5% All other goods of local importance not notified by states astax free goods 7 6 All types of yarn other than cotton & silk yarn in hank & sewing thread ,cotton waste yarn 4% All types of yarn other than cotton & silk yarn in hank & sewing thread & waste All types of yarn other than cotton & silk yarn in hank & sewing thread 5% All types of yarn (other than cotton & silk yarn in hank) & yarn waste & sewing thread 5% All types of yarn (other than cotton & silk yarn in hank) & yarn waste & sewing thread 5% All types of yarn other than cotton & silk yarn in hank & sewing thread & waste 5% All types of yarn including polyester fibre yarn and staple fibre yarn other than cotton & silk yarn in hank & sewing thread 5% All types of yarn including sewing thread and waste of all types of yarn 4% 8 7 All utensils including pressure cookers/pans except utensils made of precious metals ceramicware and glasswares 4% All utensils including pressure cookers/pans except utensils made of precious metals All utensils and cutlery items (including pressure cookers/pans) except those made of precious metals- 5% All kinds of utensils and enamelled utensils including pressure cookers and pans, but excluding utensils made of precious metals-5% All kinds of utensils and enamelled utensils including pressure cookers and pans, but excluding utensils made of precious metals-5% All utensils including pressure cookers/(pans and cutlery but excluding) utensils made of precious metals- 5% All utensils (including pressure cookers/pans) buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and enamalled utensils 5% All metals utensils including pressure cookers/pans except utensils made of precious metals-4% 9 8 Aluminium conductor steel reinforced (ASCSR) 4% Aluminium conductor steel reinforced (ASCSR) 12.5% Aluminium conductor steel reinforced (ACSR), AA/ AAA conductors-5% Aluminium conductor steel reinforced (ACSR), AA/ AAA conductors-5% 12.5% Aluminium conductor steel reinforced (ACSR)- 5% Aluminium conductor steel reinforced cables- 4%

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10 9 Arecanut powder and betel nut 4% Arecanut powder and betel nut Arecanut powder and betel nut-5% Arecanut powder and betel nut(other than sweetened and/ or scented betel nut)-5% Arecanut powder and betel nut(other than sweetened and/ or scented betel nut)- 5% Arecanut powder and betel nut-5% Arecanut powder and betel nut-5% Arecanut powder and betel nut-4% 10 Audio & Video Cassettes 4% 11 11 Articles(other than ornaments) made of rolled gold and imitation gold 4% Articles made of rolled gold and imitation gold articles and ornaments made of rolled gold and imitation gold, imitation jewellery. 5% articles and ornaments made of rolled gold and imitation gold, imitation jewellery. 5% articles made of rolled gold and imitation jwellery 5% Imitation jewellyer- 5% Imitation jewellyer-4% 12 12 Bagasse, sawdust. 4% Bagassee Sirali, Bageshi, barroo, dat leaves baskets made of bamboo-5% 5% 5% Sirali, Bageshi, barroo, dat leaves baskets handmade sooma and germa, made only a bamboo-5% 5% 13 13 Bamboo, bans ki tilli (20leeve). 4% Bamboo Bamboo-5% Bamboo-5% Bamboo-5% Bamboo-5% Exempted Bamboo Bamboo-4% 14 14 Basic chromium sulphate, sodium bi chromate, bleach liquid 4% Basic chromium sulphate, sodium bi chromate, bleach liquid Basic chromium sulphate, sodium sulphate, magnesium sulphate, ferrous sulphate. Basic chromium sulphate-5% Basic chromium sulphate- 5% Basic chromium sulphate - Basic chromium sulphate, sodium bi- chromate; -5% Basic chromium sulphate, sodium bi- chromate; -4%

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15 15 Bearings including plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleeves locknuts, lock washers clamps and rolling elements 4% Bearings bearing including plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleevs locknuts , lock washers clamps and rolling elements 5% Bearing -5% Bearing -5% Bearing (its component) -5% Bearing -5% bearing exept auto parts 4% 16 16 Bed sheets (other than unstitched bed sheets), pillow cover & other textile made ups 4% Bed sheet, pillow cover & other textile made ups. Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06.-5% Readymade garments, made up of fabric including towel (sale price of which exceeds rs. One hundred), (blanket, socks, ties, branded pillow covers)-5% Readymade garments, made up of fabric including towel (sale price of which exceeds rs. One hundred), (blanket, socks, ties, branded pillow covers)-5% Bed sheet , Pillow cover excluding pillow cover upto Rs. 25/- per item) and Other textile made ups. 5% Bed sheet Pillow cover & Other made ups. 5% 17 17 Beedi leaves and Tendu leaves. 4% Beedi leaves and Tendu leaves Beedi leaves-5% Beedi leaves-5% Tendu leaves 25% beedi leaves &Tendu leaves- 5% Beedi leaves-4% 18 18 Beltings of all kinds. 4% Beltings Beltings-5% Beltings of all varities and descriptions-5% Beltings of all varities and descriptions-5% Beltings-4% Beltings of all varities and descriptions-5% Beltings-4%

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19 19 Bicycles, tricycles, cycle rickshaws & parts, components, accessories, tyres & tubes thereof. 4% Bicycles, tricycles, cycle rickshaws & parts, tyres & tubes thereof. Bicycles having M.R.P. above Rs. 3500/-, Cycle rickshaws and parts including tyres and tubes thereof. -5% Bicycles, tricycles, cycle rickshaws and parts (including tyre and tubes) and accessories thereof- 5% Bicycles, tricycles, cycle rickshaws and parts (including tyre and tubes) and accessories thereof- 5% Bicycles, tricycles, cycle rickshaws and parts, component tyres and tubes and accessories thereof-5% Bicycles, tricycles, cycle rickshaws and parts, tyres and tubes thereof-5% Bicycles, tricycles, cycle rickshaws and parts thereof-4% 4% Bio-fertilizers & Micro-nutrients also plant growth promoters & regulators, herbicides, rodenticide, insecticide, weedicide etc. Fertilizers, pesticides, weedicides, insecticides, herbicides, rodenticides and plant growth regulator other than those coverded in schedule-I-5% Chemical fertilizers, gypsum, micro- nutrients, plant growth promoters and regulators, pesticides, weedicides, insecticides, rodenticide and herbicides other than mosquito and insect repellents such as jet mat, good knight mat, mosquito coils -5% Chemical fertilizers, gypsum, micro-nutrients, plant growth promoters and regulators, pesticides, weedicides, insecticides, rodenticide and herbicides other than mosquito and insect repellents such as jet mat, good knight mat, mosquito coils -5% Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides, weedicides -5% Chemical fertilizers, micro-nutrients, plant growth promoters and regulators, and their herbicides, rodenticide, insecticides, weedicides and pesticides-5% Chemical fertilizers & gypsum-Exempt pesticides, weedicides and insecticides but not excluding mosquito repellants-4% 20 20 Chemical fertilizers except those which are described in entry no. 26 of Schedule 4% Chemical fertilizers, pesticides, weedicides, insecticides, micronutrients. Fertilizers , pesticides, weedicides and insecticides-5% 21 21 Bio-mass briquettes. 4% Bio-mass briquettes 5% Exempt 4% 22 22 Bitumen. 4% Bitumen Bitumin and coal tar- 5% Bitumin and coal tar- 5% Bitumin Bitumin 5% Bitumin 4% 23 23 Bone meal, crushed bone, bone sinews, bone grist 4% Bone meal Bone meal-5% Bone meal-5% Bone meal-4% Bone meal-5% Bone meal-5% Bone meal, crussed bone, bones, bone sinews and burnt bones-4%

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24 24 Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials) 4% Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials). Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials). Buckets, ghamela, tasala and tagadi made of iron & steel, aluminium, plastic or other materials (except precious materials) and crow bar. 5% Buckets, ghamela, tasala and tagadi made of iron & steel, aluminium, plastic or other materials (except precious materials) and crow bar.-5% Buckets made of iron and steel, aluminium, plastic or other material(except precious material)-5% All utensils (including pressure cookers/ pans), buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and enamalled utensils.- 5% All metals utensils including pressure cookers/ Pans except utensils made of precious metals.-4% 25 25 Candles 4% Candles 5% 5% 5% 5% 5% 4% 26 26 Machinery, equipment, apparatus, tools, moulds, dies and component, spare parts, accessories thereof 4% 27 27 Castor oil 4% Castor oil 5% 5% 5% 5% 4% 28 28 Centrifugal pumps, monoblock pumps, submersible pumps, diesel engine pumps sets upto 10 Horse Power and parts thereof including hose- collar, hose sockets, hose connector, hose click, hose nipple, foot 4% Centrigugal & monobolic & submersible pump sets for water handling & parts thereof Centrifugal, monobloc and submersible pumps and parts thereof- 5% Centrifugal and monoblock and submercible pumps and pumping set and parts thereof- 5% Centrifugal and monoblock and submercible pumps and pumping set and parts thereof-5% Centrifugal , monoblock (Diesel engine upto 10 h.p.) and submersible pumps sets including hose- collar, hose sockets, hose connector, hose click, hose nipple, foot walve and delta starter for water hadling and parts thereof-5% Centrifugal & monoblock submersible pumps sets and parts thereof-5% Pump set below 5 H.P. - 4%

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valve and delta starter for water handling. 29 29 Chemicals including caustic soda, caustic potash, soda ash, bleaching powder, sodium bi carbonate, sodium hydro sulphate, Sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate; acid slurry, trisodium phosphate, Sodium tripoly phosphate, Sodium silicate, sodium meta silicate, carboxymethyle cellulose, sodium sulphide acetic 4% Chemicals including caustic soda, caustic potash, such ash, bleaching powder, sodium bi carbonate, sodium hydro sulphate, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate acid slurry, trisodium phosphate, sodium tripoly, phosphate, sod Chemical elements doped for use in electronic in the form of disc, wafers or similar forms; chemical compounds doped for use in electronics.- Chemical elements Doped in the form of disch wafers or similar forms chemical compounds doped- Chemical elements Doped in the form of disch wafers or similar forms chemical compounds doped- Chemical elements doped for use in electronic in the form of disk, wafers or similar forms; chemical compounds doped for use in electronics.- Castic soda, Castic potash, soda ash- 5% Chemical elements doped for use in electronic in the form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-

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acid, sodium bi sulphite, oxalic acid, sodium thiosulphate, sodium sulphite, sodium alginate, benzene citric acid, diethylene glycol, sodium nitrate, hydrogen peroxide, acetaldehyde, pentaerythritol, sodium alpha olefin, sulphonate, sodium formate, chemical components and mixture and all other chemicals not specified elsewhere in this schedule or any other schedule. 31 30 Clay including fire clay, fine china clay and ball clay. 4% Clay including fire clay, fine china clay and ball clay. Clay including fire clay, fine china clay and ball clay-5% Clay including fireclay, fine china clay and bal clay-5% Clay including fireclay, fine china clay and bal clay-5% Clay including fire clay, fine china clay and ball clay-5% Clay including fire clay, fine china clay and ball clay and khaprail-5% Clay including fire clay 32 31 Coal tar, tar coal and charcoal. 4% Charcoal- Exempt Coaltar-5% Charcoal-Exempt Bitumen and Coaltar- 5% Charcoal- Exempt Bitumen and Coaltar-5% Charcoal-Exempt Coaltar-5% Charcoal-Exempt Charcoal-5% Charcoal

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7 32 Coconut in shell & separated kernel of coconut other than kopra 4% Coconut in shell & separated kernel of coconut other than kopra- Exempt Coconut in shell and separated kernel of coconut -Exempt 5% Coconut in shell and separated kernel of coconut and tender green coconut-5% 33 33 Coffee beans & seeds, cocoa pod & beans, green tea leaf & chicory 4% Coffee beans & seeds, cocoa pod & beans, green tea leaf & chicory Coffee beans and seeds, cocoa pod, green tea leaf and chicory, -5% Coffee beans and seeds, cocoa pod, green tea leaf and chicory-5% Coffee beans and seeds, cocoa pod, green tea leaf and chicory-5% Coffee beans and seeds, powder, cocoa pod, green tea leaf and chicory- 5% Coffee powder and all forms of coffee including french coffee beans and seeds , cocoa pod, green tea leaf & chicory-5% Coffee beans & seeds, cocoa pod, green tea leaf & chicory-4% 34 34 Coir & Coir products excluding coir mattresses 4% Coir & Coir products excluding coir mattresses 5% 5% 5% 5% 5% 4% 35 35 Combs 4% Combs 5% 5% 5% 36 36 Computer stationery 4% Computer stationery 5% 5% 5% 5% 5% 4% 38 37 Cotton & cotton waste 4% Cotton & cotton waste Cotton and cotton waste-5% Cotton and cotton waste-5% Cotton and cotton waste- 4% Cotton and cotton waste-5% Cotton, cotton waste and Textile Waste-5% Cotton waste, woolen waste-4% 39 38 Crucibles 4% Crucibles 5% 5% 5% 4% 4% 4%

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40 39 Cups and glasses of paper & plastics . 4% Cups and glasses of paper & plastics. 5% 5% 5% cups, glasses , plates, foras and spoons made of paper, plastic or thermocoal, disposable food packing, container, tooth picks, straw, aluminium house foil and tissue paper-4% Cups and glasses and plates of paper & plastics. 5% Paper and plastic cups, paper pulp moulded trays- 4% 40 Iron and steel, coal and coke in all its forms, crude oil, hide and skin (excluding animal hair) and jute as defined under section 14 of the Central Sales Tax Act, 1956. 4% (i) Aviation turbine fuel sold to a Turbo- Prop Aircraft; (ii) Coal and coke (iii) crude oil (iv) hide and skin (v)Iron and Steel (vi) Jute (vii) OIl seeds (viii) Liquefied Petroleum Gas (LPG) for domestic use, as specified in Sec-14 of the C-5% (i) Aviation turbine fuel sold to a Turbo-Prop Aircraft; (ii) Coal and coke (iii) crude oil (iv) hide and skin (v)Iron and Steel (vi) Jute (vii) OIl seeds (viii) Liquefied Petroleum Gas (LPG) for domestic use, as specified in Sec-14 of the C-5%

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42 41 Drugs & Medicines including vaccines, syringes & dressings, medicated ointments, light liquid paraffin of IP grade ; Chooran; sugar pills for medicinal use in homoeopathy; human blood components; C.A.P.D. Fluid; Cyclosporin.. Drugs & Medicines, whether patent or proprietary, including disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressing, medicated ointments produced under the licence issued under the durgs and cosmetics Act-1940 and including isabgul.- 5% Drugs & Medicines including vaccines, syringes & dressings, medicated ointments, produced under drug licence and light liquid paraffin of IP grade; w.e.f. 8th August 2006 Drugs and medicines including vaccines, syringe and dressing medicated ointment produced under drugs licence, light liquid paraffin of IP grade- 5% Drugs and medicines and pharmaceutical prepration (Allopathic, Ayurvedic, Homeopathic & Unani) including vaccines, syringe and dressing medicated ointment produced under drugs licence, light liquid paraffin of IP grade- 5% Bulk drugs, drugs and medicines including vaccines, medicated ointment produced under drugs licence, light liquid paraffin of IP grade, syringes, dressing/Glucose-D, Oral Rehydration salt Mecical equipment devices and implant-4%

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43 42 All dyes not specified elsewhere in the schedule. 4% Dyes that is to say acid dyes, basic dyes, ailzarinne dyes, bases, direect dyes, naphthols, nylon dyes, optical whitening agents, plastic dyes, reactive dyes, sulphur dyes, vat dyes, all other dyes not specified elsewhere in the schedule Dyes-5% Dyes-5% Dyes & dyestuffs excluding paints, enamels, cement based water colours, dry distempers, oil based distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers, varnishes, all types Dyes, Acid dyes, Basic dyes -5% Dyes, Acid dyes, Basic dyes -4% 44 43 Edible oils & oilcake. 4% Edible oils & oilcake Edible oils and oiled cake-5% Edible oils, oil cake, but excluding cotton seed oil cake-5% Edible oils, oil cake, but excluding cotton seed oil cake-5% 5% 5% Edible oils and oiled cake-4% 45 44 Electrodes & welding equipments. 4% Electrodes Electrodes and welding equipments 5% 5% Electrode-5% 5% Electrode-4%

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46 45
1Embroidery
machines, embroidery needles. 4% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery machines, embroidery needles. Embroidary or Zari articles that is to say - imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia 5% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia 5% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia Embroidary or Zari articles that is to say - imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, glzai, embroider machine and embroider needle 5% Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia 4% 47 46 Exercise book, graph book, laboratory note book, 4% Exercise book, graph book, & laboratory note book Exercise book, graph book and laboratory note book-5% Exercise books, graph books, drawing books and laboratory note books-5% Exercise books, graph books, drawing books and laboratory note books-5% 5% Exercise book, graph book, & laboratory note book-5% 48 47 Feeding bottles & nipples. 4% Feeding bottles & nipples. 5% 5% 5% 5% 5% 49 48 Ferrous & non- ferrous metals & alloys, non- metals, such as aluminium, copper, zinc & extrusions of those, including rods, tubes, angles, channel and sections of all size and 4% Ferrous & non- ferrous metals & alloys, non- metals, such as aluminium, copper, zinc & extrusions of those. Ferrous and non- ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those- 5% Ferrous and non- ferrous metals and alloys; non- ferrous metals such as aluminium, copper, zinc, metal scrap-5% Ferrous and non-ferrous metals and alloys; non- ferrous metals such as aluminium, copper, zinc, metal scrap-5% Ferrous & non- ferrous metals & alloys, non- metals, such as aluminium, copper, zinc & extrusions of those.-5% Ferrous & non-ferrous metals & alloys, non- metals, aluminium, copper, zinc & extrusions of those.- 5% Non ferrous scrap, Ferrous and non-ferrous metals and alloys; and extrusions and rolled products thereof -4%
1 The following words have been deleted from this entry w.e.f .1.1.2008 vide notification no. 570A dated 4.3.2008 and they have been added to entry 42 of the Schedule I-
��Embroidary or Zari articles that is to say – Lachka, thapa, gokharu, imi, zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, badia gizai including their cutting, waste & garlands of zari��

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measurement and rolled products including sheets, plates an circles of all size and measurement; wires and wires drawings. 4% 50 49 Fibres of all types and fibre waste. 4% Fibres of all types and fibre waste. Fibers of all Types and fiber waste - 5% Fibers of all Types and fiber waste - 5% Fibers of all Types and fiber waste -5% Fibers of all Types and fiber waste -5% Fibers of all Types and fiber waste - 5% Fibers of all Types and fiber waste -4% 51 50 Fireclay, coal ash, coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash 4% Fireclay, coal ash, coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash fly ash- 5% fly ash- 5% fly ash- 5% Clay including fire clay, fine china clay and ball clay-5%

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52 51 Flour, Atta, Maida, Suji, besan, 0% Flour, Atta, Maida, Suji, besan, etc. Atta, maida, besan and suji, flour- Exempt Flour, atta, maida, suji, besan , rawa, daliya and chuni Flour,atta,maida,suji, besan , rawa, daliya and chuni - Exempt Flour other than made of maize, Jowar, Bajra and wheat including fortified flour of wheat -5% Atta, Maida, Suji, besan -Exempted wheat atta includind maida & suji, rice flour, gram flour, besan, barley flour, and sattu, dalia of wheat or barley, guar flour guar giri rajmah, lobia, rongi, sago sabudana, soyabean meal soyabean flour- 4% 53 52 Foodgrains including Paddy,Rice Wheat 4% Foodgrains including Paddy,Rice Wheat & pulses (optional for one year) Paddy, rice, wheat and pulses Food grains, cereals and pulses - Exempt Food grains, cereals and pulses - Exempt Paddy, rice, wheat Atta of Wheat including fortified atta of Wheat, Maida, Suji and Wheat Bran -0% exempt Certified organic cereals and pulses 54 53 Glucose 4% Glucose D Glucose-5% Glucose-5% Glucose D-5% 55 54 Gur, jaggery & edible variety of rub gur 0% Gur, jaggery & edible variety of rub gur Gur, jaggery and Edible variety of rab gur Exempt Gur, jaggery and Edible variety of rab gur 5% Exempt-Gur, jaggery and Edible variety of rab gur Gur, jaggery and Edible variety of rab gur 0% Gur including gur sakkar, jaggery, powder, gur, rasket, palmyra gur and edible variety of rab gur-Exempt Exempt Gur, shakkar and jaggery 56 55 Gypsum of all forms & descriptions 4% Gypsum of all forms & descriptions Gypsum of all forms & descriptions-5% Gypsum of all forms -5% 57 56 Hand pumps & spare parts & fittings thereof 4% Hand pumps & spare parts & fittings Hand pumps and spare parts-5% Hand pumps parts and fittings -5% Hand pumps including parts and fittings -5% 5% 5% Hand pumps and their parts-4%

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60 57 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. 4% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. Medicinal herbs including amla, harrad, bahera, sikakai, katha, supari, rattanjot, & Khusk, pudina, bark, dry plany, dry root commonly known as jari booti and dry flower.-5% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-5% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.- 5% Herb, bark, dry plant, dry root, commonly known as jari booti and dry amla-0% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower and aromatic plant and grasses including herbs or organic solvent oil..- 5% Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4% 61 58 Honey and beehive. 4% Honey-Exempt 5% Honey-5% Honey-5% Honey-5% beehive& honey Exempt Honey-4% 62 59 Hose pipes and fittings thereof. 4% Hose pipes and fittings thereof. Hose pipes-5% 5% 5% 5% 5% Hose pipes-4% 63 60 Hosiery goods 4% Hosiery goods Hosiery goods-5% Hosiery goods-5% Hosiery goods-5% Hosiery goods- 5% Hosiery goods-5% Hosiery goods-4% 64 61 Hurricane lanterns, Kerosene lamp / lantern petromax glass chimney accessories and components thereof 4% Hurricane lanterns, Kerosene lamp / lantern petromax glass chimney accessories and components thereof Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares. Hurricane lanterns, Kerosene lamp , petromax glass chimney and parts thereof -5% petromax and parts thereof glass -5% 5% exempt-Kerosene lamp/lantern ,petromax, glass chimney hurricane lantern & Kerosene lamp .-4% 62 Rice polish and rice bran. 4% Husk and bran of cereals Husk and bran of cereals-5% ; Rice bran-5% Husk of oil seeds, grains and pulses, and bran of cereals- Exempt Husk of oil seeds, grains and pulses, and bran of cereals-Exempt Rice bran -0% Husk and bran of cereals-5% ; Husk and bran of cereals except wheat bran-4% ;

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66 63 I.T products (as listed by GOI) including computers, telephones & parts thereof, cell phones, DVD, CD, teleprinter & wireless equipment and parts thereof. 4% I.T products (as listed by GOI) including computers, telephones & parts thereof, cell phones, DVD, CD, teleprinter & wireless equipment and parts thereof. (List of IT Products of State govts. Annexure-6 attached) IT prod-Word processing machines,Electronic typewriters, Computers, Telephone and parts thereof teleprinter and wireless equipment and parts thereof, cellural phone and accessories.- IT prod-as specified in Part-II of this schedule -5% IT prod-Word processing machines,Electronic typewriters, Electronic calculator, computers, telephones, celluar hand set, teleprinter and wireless equipment and parts thereof, -5% IT prod-as specified in part- A in this schedule-5% IT prod-Word processing machines, Electronic typewriters, Electronic calculator, computers, telephones and parts thereof, teleprinter and wireless equipment and parts thereof- 5% IT prod-Word processing machines, Electronic typewriters, Electronic calculator, telephones, cellphone, teleprinter and wireless equipment and parts thereof, DVD and CD- 4% 67 64 Ice 4% Ice Ice-5% 5% 5% 5% 5% Ice-4% 69 65 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) 4% Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) Industrial cables (High voltage cables, including PVC cable for voltage exceeding 1000 Volt XLPE Cables, jelly filled cables, optical fibre cables -5% Industrial cables (High voltage cables, Plastic coated cables, jelly filled cables, optical fibres), -5% Industrial cables (High voltage cables, Plastic coated cables, jelly filled cables, optical fibres), -5% All type of Industrial cables (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled cables, optical fibre cables -5% Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres cables),-5% Industrial cables and telecommunication cables (High voltage cables,Cross linked Poly ethylene Cables, jelly filled cables, optical fibre Cables),-4% 70 66 Insulators 4% Insulators Insulators -5% Insulators -5% Insulators -5% Insulators -5% Insulators -5% Insulators -4% 67 inverters 4% 71 68 Kattha 4% Kattha Kattha-5% Kattha-5% Kattha-5% Katha -5% Katha -4%

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72 69 Kerosene oil sold through PDS 4% Kerosene oil sold through PDS 5% Kerosene oil sold through P.D.S. 5% Kerosene oil 5% Kerosene oil sold through P D S 0% Kerosene oil Exempted - Kerosene oil Exempt-Kerosene oil sold through P D S 74 70 Knitting wool 4% Knitting wool Knitting wool-5% Knitting wool-5% Knitting wool-5% Knitting wool-5% Knitting wool-5% Knitting wool-4% 75 71 Lac & Shellac Omitted from 09- 04-2008 4% Lac & Shellac Lac/shelllac-0% Lac and shellac-0% Exempt- Lac and shellac Lac & chapadi - 4% Lac and shellac-4% 76 72 Leaf plates and cups - pressed or stitched 4% Leaf plates and cups-Exempt Leaf plates and cups-0% ;Leaf plates and cups- pressed or stitched- 5% Leaf plates and cups--5% Leaf plates and cups- pressed or stitched-0% Leaf plates and cups-pressed or stitched-0% exempt-Leaf plates and cups-pressed or stitched Leaf plates and cups- 4% 77 73 Lignite 4% Lignite Lignite-5% Lignite-5% Lignite-5% Lignite-5% Lignite-5% Lignite-4% 78 74 Lime, lime stone, clinker & dolomite & other white washing materials not elsewhere mentioned in any other schedule. 4% Lime, lime stone, clinker & dolomite & other white washing materials not elsewhere mentioned in the schedule or in any other schedule, Napa slabs (rough flooring stones) and sahabad stones-5% Lime, lime stone, clinker & dolomite-5% Lime, lime stone, clinker & dolomite-5% Lime, lime stone, clinker & dolomite-5% Lime, lime stone, clinker & dolomite & other white washing materials -5% Lime, lime stone, clinker & dolomite-4% 79 75 Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate 4% Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate 5% Linear alkyl benezene, sulphonic acid and alfa olefin sulphonate-5% Linear alkyl benezene, sulphonic acid and alfa olefin sulphonate-5% 5% 5% Linear alkyl benezene-4%

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80 76 List of industrial inputs and packing materials (as mentioned in the Part–C) 4% List of industrial inputs and packing materials (as notified by state Govts.) (Annexure-7 Attached) List of industrial inputs as specified in the Part–A of this notification- 5% 5% 5% 77 Locks of all kinds, their keys and parts thereof 4% 81 78 Maize starch, maize gluten, maize germ and oil 4% Maize starch, maize gluten, maize germ and oil Food grains and cereals excluding pulses -5% Food grains and cereals excluding pulses Coarse grains namely jowar, bajra, maize, and flour thereof -Exempt Maize starch, maize gluten, maize germ and oil. Coarse grains that is to say jowar, bajra, maize, and flour thereof - Exempt 82 79 Medical equipment /devices & implants 4% Medical equipment /devices & implants 5% Medical equipment /devices & implants- 5% Medical equipment /devices & implants 5% 5% 83 80 Metal alloys, metal powders, metal pastes of all types & grades & metal scrape other those fillings under declared goods 4% Metal alloys, metal powders, metal pastes of all types & grades & metal scrape other those fillings under declared goods 84 81 Milk food & milk products including skimmed milk powder, tinned bottled or packed; Flavoured milk; UHT milk; milk 4% Milk food & milk products including skimmed milk powder tinned bottled or packed. Skimmed milk powder and UHT milk-5% Skimmed milk powder, UHT milk and flavoured sweetened milk -5% Skimmed milk powder, UHT milk and flavoured sweetened milk -5% Skimmed milk powder -5% UHT milk 0% Skimmed milk powder and UHT milk Skimmed milk powder, ultra high temp,milk cottage cheese- 4%

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powder; baby milk food; khoya/ khoa, paneer, cheese, cream, ghee, butter. 4% Milk powder, baby milk food, paneer Skimmed milk powder and UHT milk- 5% Skimmed milk powder -5% UHT milk 0% Skimmed milk powder and UHT milk, cottage cheese and paneer- 5% 84 4% Khoya/ khoa Khoya/khoa-5% Khoa (Mawa) and cheese-5% Khoa (Mawa) and cheese-5% Khoya/khoa, shrikhand, paneer, cheese, butter and cream skimmed from milk-5% Khoya/khoa-5% Mithai and Namkeen except those covered by entry 59 of Schedule B and Khoya -4% 86 82 Mixed PVC stablizer 4% Mixed PVC stablizer Moulded Plastic/P.V.C. footwear Chappal made of rubber and strips thereof - 5% Plastic footwear 87 83 Moulded plastic footwear Hawai chappals and straps thereof 4% Moulded plastic footwear Hawai chappals and straps thereof Plastic foot wear, (other than those specify in Schedule- I) including moulded plastic footwear, hawai chappal and straps thereof -5% Moulded plastic footwear Hawai chappals and straps(other than the goods specified in Schedule-I) Plastic/P.V.C. footwear Chappal made of rubber and strips thereof -5% Moulded plastic footwear Hawai chappals and straps (other than the goods specified in Schedule-I) Plastic/P.V.C. footwear Chappal made of rubber and strips thereof -5% Moulded Plastic footwears whether of single mould or more than one mould and hawaii chappals and straps thereof except those covered by schedule-B -4%

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88 84 Napa Slabs (Rough flooring stones) & Shahabad stones. 4% Napa Slabs (Rough flooring stones) & Shahabad stones. Napa slabs (rough flooring stones) and sahabad stones-5% Napa slabs (Rough flooring stones). And shahabad stone-5% Napa slabs (Rough flooring stones). And shahabad stone-5% Lime, Lime stone, clinker and dolomite.- 5% rough flooring stones Slabs-4% 89 85 Newars and tapes other than cotton newar and handloom newars 4% Newars 5% Exempt- Niwars Newar including cotton niwar-5% Exempt newar, baan, and baan rassi 90 86 Non mechanised boats used by fisherman. 4% Non mechanised boats used by fisherman. 5% Non mechanised boats -5% 91 87 Nuts, bolts, screws and fasteners that is to say – hinges, nails, rivets, cotter,cotter pins, staples and panel pins,Tools- 4% Nuts,bolts, screws and fastners. 5% Nuts, bolts, screws and fasteners that is to say – hinges, nails, rivets, cotter,cotter pins, staples and panel pins-, Tools-5% Nuts, bolts, screws and fasteners that is to say – hinges, nails, rivets, cotter,cotter pins, staples and panel pins-, Tools-5% Nuts, bolts, screws, fasteners, fitting for doors, window and furniture including (1) hinges-butt, pianao, narrow, tee, handles for locks, furnitrues handles, furniture knobs, drawer channel, furniture fitting, furnitre hinges, furniture catchers, (2) nails, revets, cottor pins, staples, panel pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse shoes and nails (3) Hardware including nuts, bolts, screws, nails, and fastners but excluding iron or steel wire -5% Nuts bolts, screws and fasteners.-4%

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chains of all kinds (4) all kinds of metal sections, including slotted angles, shelves and accessories, (5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fitting, sliding door fittings, stoppers, suspender, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes, (8) wire mesh, metal mesh, wire netting and barbed wire. 5% 92 88 Oilseeds 4% Oilseeds 5% 5% 5% 5% 5% 4%

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93 89 Ores and minerals 4% Ores and minerals Ores and minerals- 5% Ores and minerals other than those specified elsewhere in this schedule-5% Ores and minerals-5% Ores and minerals excluding all kinds of building stones, marble and granite in all their forms-5% Ores and minerals excluding miner minierals-5% minerals 94 90 Packing cases & packing materials including cork, cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, Polythene and Hessian based paper; high density polythene fabric based paper and bituminized water proof paper, jute twine; polythene and plastic bags including LDPE plastic bags for milk pouches; Tin containers, shooks, tea chests, waste paper, wooden boxes, wooden shavings, wooden crates, wooden cable drums, 2all types 4% Packing cases & packing materials including cork , cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, polythene and Hessian based paper; high density polythene fabric based paper a Packing material- 5%
2 The words ��all types of ropes and strings, envelopes�� have been substituted in this entry w.e.f .1.1.2008 by notification no. 570A dated 4.3.2008 for the words ��or other materials notified by Govt. in this behalf��

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of ropes and strings, envelopes. Explanation : Planks, penals, battens, when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry. 96 91 Palm fatty acid 4% Palm fatty acid Fatty acid-5% Fatty acid-5% 97 92 Paper of all kinds including newsprint, handmade paper and gum tape, whether meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey 4% Paper, paper boards, waster paper & newsprint Paper and newsprint -5% Paper, paper waste and newsprint-5% Paper, paper waste and newsprint-5% Paper and newsprint, paper board and waste thereof -5% Paper and newsprint -5% Paper and newsprint, paper board -4%

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board. 98 93 Paraffin wax of all grade standards other then food grade standard including standard wax and match wax 4% Paraffin wax of all grade standards other then food grade standard including standard wax and match wax Paraffin wax of all grade/ standards other then food grade standard including standard wax and slack wax 5% INDUS INPUT- Normal Paraffin-5% INDUS INPUT- Vegetable waxes, paraffin waxes and Bees wax-5% INDUS INPUT-Normal Paraffin-4% INDUS INPUT-Vegetable waxes, paraffin waxes and Bees wax-5% Vegitable waxes (other than triglycerides) bees wax,other insect waxes and supermaceti, whether or not refined or coloured. -5% Paraffin wax 5% Normal Paraffin wax 4% 99 94 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings. 4% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings. Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof-5% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof-5% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof-5% 5% Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings thereof-5% Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof-4% 100 95 Pizza bread 4% Pizza bread 5% 5% 4% 101 96 Plastic granules, plastic powder, master batches and scrap 4% Plastic granules, plastic powder, master batches and scrap Plastic granules, plastic powder and master batches-5% Plastic granules, plastic powder, plastic scrap and master batches-5% Plastic granules, plastic powder, plastic scrap and master batches-5% 5% Plastic granules, plastic powder and master batches-5% Plastic granules, plastic powder and resin master bacthes-4%

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102 97 Pollution control equipments, instrumental –Boc incubator, Coc apparatus, ion analyzer; Air pollution control equipment -filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, 3scrubbers, particle analyzer (SO2, CO, NOx, SOx, hydrocarbons, chlorine, fluorine, etc.), personal samplers, detectors (for grass), high volume sampler, pressure gauges, timer, filter head assembly, pitet tube, sampling train (for ambient / stack air quality monitoring), smoke meter, mist eliminator. 4% Pollution control equipments, instrumental- BOc apparatus, ion analyser; Air pollution control equipment-filters (fabric filters, vaccum filters), electrostatic precipitators, cyclones, wet scrubbers, particle analyser (SO2, CO, NOx, hydrocarbons, chlorine
3 The word ��wet�� before the word ��scrubbers�� has been deleted w.e.f. 1.1.2008 vide notification no. 570A dated 4.3.2008.

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103 98 Polyster & staple fibre yarn 4% Polyster & staple fibre yarn Fibre of all types and fyber waste -5% All types of yarn (other than cotton and silk yarn in hank), yarn waste and sewing thread-5% All types of yarn including polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread-5% All types of yarn including sewing thread & waste of all type yarn. -4% 104 99 Porridge 4% Porridge 5% Porridge-5% Porridge-5% 5% 105 100 Printed materials including diary, calendar . 4% Printed materials including diary, calendar etc. 5% 5% 5% 5% 5% 4% 106 101 Printing ink excluding toner and cartridges. 4% Printing ink excluding toner and cartridges. Printing ink excluding toner and cartridges-5% Printing ink excluding toner and cartridges.- 5% Printing ink excluding toner and cartridges.-5% Printing ink excluding toner and cartridges.but including aluminium plate graphic art film plaster film. 5% Printing ink excluding toner and cartridges.-4% 107 102 Processed or frozen meat, poultry & fish. 4% Processed meat, poultry & fish Processed meat, poultry, fish and processed or preserved vegetables and fruits, including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit jus whether in sealed container or otherwise. 5% Processed meat,poultry and fish.- 5% Processed meat,poultry and fish. -5% 5% Processed or frozen meat, poultry & fish.prawn and other equatic products-5% Processed meat, poultry & fish.-4%

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108 103 Processed or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise) 4% Processed or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise) 5% Processed or preserved vegetable and fruits other than dry fruits but including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice, whether in sealed containers or not and wet dates.-5% Processed or preserved vegetable and fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and [fruit juice, thandai, and sharzbat] (whether in sealed containers or otherwise) -5% Processed or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise) [Sharbat and thandai] -5% Processed or preserved vegetable & fruits including fruit jams, jelly, pickle, it squash,juice, drink, paste and powder,made of fruit/ vegetables, whether in sealed containers or otherwiseand wet dates.-4% 109 104 Pulp of bamboo, Pulp of wood or Pulp of raddi paper 4% Pulp of bamboo, wood and paper 5% Pulp of bamboo, wood and paper -5% Pulp of bamboo, wood and paper -5% 5% 5% Pulp of bamboo, wood and paper .-4%

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110 105 Rail coaches, engines & wagons and parts thereof 4% Rail coaches, engines & wagons and parts thereof 5% Rail coaches, engines, wagons and parts thereof- 5% Rail coaches, engines, wagons and parts thereof- 5% Rail coaches, engins, wagons, railway switches, crossings, switch expainsion joints, steel turnout, sleepers, pre- stressed concret sleepers, fish plates,steel clips, track bolts, & nuts, elastic rail clips, and railway signals, signaling equipments and ac- 5% Railway, wagons, engins,coaches and parts thereof-5% Rail coaches, engines & wagons.-4% 111 106 Raw cashew 4% Raw cashew 112 107 Readymade garments 4% Readymade garments Readymade garments but not including those made of khadi-5% [Readymade garments, made up of fabric including towel(sale price of which exceeds rupees one hundred), [blanket, socks, ties, branded pillow covers-5% [Readymade garments, made up of fabric including towel (sale price of which exceeds rupees one hundred), [blanket,socks, ties, branded pillow covers] -5% Readymade garments, -5% Readymade garments -5% Readymade garments .- 4% 113 108 Renewable energy devices & spare parts 4% Renewable energy devices & spare parts 5% Renewable energy devices or equipments,icluding their parts, that is to say-����5% Exempt- Renewable energy devices or equipments,icluding their parts, that is to say����. 5% Renewable energy devices components & spare parts thereof.-4%

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115 109 River sands and grit. 4% River sands and grit. 5% Sand and grit-5% Sand and grit-5% Bajari including reta and River sands -0% River sands and grit and boulders.-5% 116 110 Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; Reclaimed rubber, all grades and qualities, synthetic rubber 4% Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; Ra Rubber, raw rubber, latex, dry ribbed-5% Reclaimed rubber in primary forms or in plates, sheets or strip 117 111 Safety matches and Handmade safety matches 4% Handmade safety matches- Exempt Safety matches other than hand made safety matches-5% ; Safety matches -5% Safety matches -5% Safety matches - 5% Safety matches-5% Safety matches.-4% 118 112 Sewing machine, its parts & accessories. 4% Sewing machine, its parts & accessories. Sewing machines,its parts and accessory-5% Sewing and knitting machine [ and atta chakki] and parts and accessories thereof.- 5% Sewing and knitting machine [ and atta chakki] and parts and accessories thereof. -5% Sewing machines, its parts and accessories-5% Sewing machines, its parts and accessories-5% Sewing machine and parts thereof. .-4%

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119 113 Ship & other water vessels 4% Ship & other water vessels 5% Ship & other water vessels including non-mechanised boats-5% Ship & other water vessels including non-mechanised boats-5% 5% 5% Ship & other water vessels.-4% 120 114 silk fabricks excluding handloom silk fabrick, not covered under schdule -1 4% Silk fabrics excluding handloom silks unless covered by AED. silk fabric including silk sarees but excluding handdloom silk unlees covered by additional excise duty 5% 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.- 5% Fabrics other than those specified in Schedule-I-5% silk fabricks excluding handloom silk fabrick, not covered under schdule -1 - 5% silk fabricks excluding handloom silk unless covered by Additional excise duty-5% 122 115 Solvent oils other than organic solvent oil.Soap other than detergent toilet soap. 4% Solvent oils other than organic solvent oil. Solvent oil-5% Solvent oils other than organic solvent oil.- 5% Solvent oils other than organic solvent oil. -5% Solvent oils other than organic solvent oil.- 5% Solvent oils other than organic solvent oil.-5% Solvent oils other than organic solvent oil. .-4%

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124 116 Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal- chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch, ararote, processed or preserved mushroom, khumba and guchchi, gola, goley ka burada, seik narial, til, rai, postadana, magaj of all kinds, kesar 4% Spices of all varieties and forms including cumin seed, aniseed, turmeric, dry chillies and Hing (Asafoetida). All kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch-5% Spices of all varieties and forms including Ajwain, Amchur, Dalchini, Dhania, Dry chilli, Garam Masala, Haldi, Ilaichi, Jaipatri, Jaiphal, Jeera, Kalaunji, Kali mirch, Kesar, Loung, Methi, Patharphool, Saunf, Shahjeera, Sonth, Suwa, Tejpan ,Heeng (asafoetida)- 5% Spices of all varieties and forms including Ajwain, Amchur, Dalchini, Dhania, Dry chilli, Garam Masala, Haldi, Ilaichi, Jaipatri, Jaiphal, Jeera, Kalaunji, Kali mirch, Kesar, Loung, Methi, Patharphool, Saunf, Shahjeera, Sonth, Suwa, Tejpan ,Heeng (asafoetida) -5% Spices (When sold in unmixed form whether loose or in packages) including cumin seed,aniseed, turmeric, dry chilies, dhania, methi, ajwain, suwa, amchoor, asalia, Kathodi and hing (Asafoetida)-5% Spices of all varieties and forms including cumin seed, aniseed, turmeric & dry chillies.& dry fruits- 5% Spices of all varieties and forms including cumin seed, aniseed, aniseed, turmeric, tamarind and red chillies.-4% 125 117 Sports goods excluding apparels and footwear 4% Sports goods excluding apparels and footwear 5% Sports goods excluding apparels and footwear- Sports goods( excluding apparels and footwear).- 5% Sports goods (excluding apparels and footwear). - 5% 5% Sports goods excluding apparels and footwear- 5% Sports goods excluding apparels and footwear- Sports goods excluding apparels and footwear. .-4% 118 Starch, Sago & Saboodana 4% 127 118 Sugar and Textile not specified anywhere else in this Schedule or Schedule-I 4% Sugar unless covered by AED Sugar other than those specified in Schedule- I-5% Sugar other than those specified in Schedule- I-5% Sugar not covered under schedule-I- 5% Sugar , Khandsari and boora not manufactured or made in india.-4%

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128 119 Tamarind seeds and tamarind powder 4% Tamarind seed and powder. Tamarind -5%,-5% Kirana items namely, ararote, singhar, kuttu and their atta, Kala namak, sendha namak, heeng, aam papar, mushrum, khumba and guchchi, gola, goley ka burada, seik narial, Til, rai, postdana, magaj of all kind, mungafali dana, sabudana, ro Tamarind ,tamarind seeds and powder- 5% Tamarind ,tamarind seeds and powder-5% Tamarind, Tamarind seed and powder.-5% Tamarind seed and powder-5% 120 Tarpaulin 4% 129 121 Tea 4% Tea Tea-5% Tea-5% Tea-5% Tea-5% Tea-5% Tea leaves.-4% 132 122 Tools, aari and kanni ujsed by carpenter and masons 4% Tools Tools and Dies (Power tools,cutting tools,measuring tools,hydraulic tools,pneumatic tools and hand tools)-5% Tools -5% Tools -5% Tools including power tools and parts thereof-5% 5%

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133 123 Toys excluding electronic toy. 4% Toys excluding electronic toy. 5% Toys excluding electronic toy.- 5% Toys excluding electronic toy. -5% 5% 5% Toys excluding electronic toy. 134 124 Tractors, tractor trolley, Harvesters & attachments & parts thereof; tractor tyres and tubes 4% Tractors, Threshers, harvesters & attachments & parts thereof. Tractors, threshers, harvesters and attachments and parts thereof-5% Tractors,power tillers, threshers, Harvesters , attachments and parts (including tyres,tubes and flaps)thereof].-5% Tractors,power tillers, threshers, Harvesters , attachments and parts (including tyres,tubes and flaps)thereof]. -5% Tractor including parts, accessories and tyre tube thereof.-5% Tractors, threshers, harvesters and attachments and parts thereof-5% Agricultural tractors, harvesters and attachments and parts thereof including tyres,tubes and flaps of agricultural tractors. .- 4% 135 125 Transformers 4% Transformers Transformers used in the transmission/ distribution of Electricity, Power tools such as electric drill, Ammeter, KWH meter ,Voltmeter, Circuit brackers,HRC fuse,Thermostat, Electrodes and welding equipments, -5% Transformers-5% Transformers[ and parts therof] -5% Transformers-5% Transformers.-4% 136 126 Transmission wire & towers, Telecom towers 4% Transmission wire & towers Transmission towers.- 5% Transmission towers-5% Transmission towers-5% Transmission towers.-5% Transmission towers.-5% Transmission towers.- 4%

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137 127 Umbrella except garden umbrella and parts thereof. 4% Umbrella except garden umbrella and parts thereof. Umbrella and its parts and accessories thereof except garden umbrella )-5% Umbrella ()except garden umbrella and parts thereof.- 5% Umbrella ()except garden umbrella and parts thereof. -5% Umbrella , garden umbrella and parts thereof -5% Umbrella except garden umbrella -5% Umbrella except garden umbrella.-4% 138 128 Used motor vehicles 4% Used cars used motor vehicles-5% used motor vehicals not covered by any other notification under the act-5% Pre-owned motor vehicle when sold by a dealer dealing in purchase and sale of motor vehicle subject to entry 2 in Schedule G.- 4% 139 129 Vanaspati (Hydrogeneted Vegetable Oil) 4% Vanaspati (Hydrogeneted Vegetable Oil) Vanaspati (Hydrogenated Vegetable oil )-5% Vanaspati (Hydrogeneted Vegetable Oil)- 5% Vanaspati (Hydrogeneted Vegetable Oil) -5% Vanaspati (Hydrogeneted Vegetable Oil)and deshi –ghee-5% Vanaspati (Hydrogeneted Vegetable Oil)-5% Vanaspati (Hydrogeneted Vegetable Oil) .-4% 140 130 Vegetable oil including gingili oil and bran oil 4% Vegetable oil including gingili oil and bran oil 5% Vegetable oil including gingili oil and bran oil-5% Vegetable oil including gingili oil and bran oil 5% 5% Vegetable oil including gingili oil and bran oil.- 4%

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141 131 Wet dates 4% Wet dates Medicinal Herbs including lamla, harrad, bahera, sikakai, katha, supari, rattanjot and khusk pudina, bark, dry plant, dry root commonly known as jari booti and dry flower, magaz of all kinds, Sabudana, Tapioca- 5% Wet dates-5% Wet dates-5% 5% Wet dates & nariyal-5% 142 Windmil for water pumping and for generation electricity 4% Windmil for water pumping and for generation electricity 143 133 Wooden crates 4% Wooden crates 5% Wooden crates-5% Wooden crates-5% 5% 5% 145 134 Writing ink. 4% Writing ink. Writing ink - 5% Writing ink.- 5% Writing ink. -5% 5% Exempt- Writing ink.

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146 135 Writing instruments, geometry boxes, colour boxes; water colour, pastel colour, crayons & pencil sharpeners, scale and eraser; mathematical, survey, mechanical drawing, biological instruments and apparatus and scientific apparatus and scientific instruments. Note- Scientific Instruments have been added w.e.f. 30.9.2008. 4% Writing instruments, geometry boxes, colour boxes, crayons & pencil sharpners. Writing instruments, geometryboxes, colour boxes, crayans, pencil sharpeners 5% Writing instruments, geometry boxes, colour boxes, crayons , pencil and pencil sharpeners- 5% Writing instruments, geometry boxes, colour boxes, crayons , pencil and pencil sharpeners-5% Writing instruments geometryboxes, colour boxes, crayans, pencil sharpeners 5% Writing instruments geometryboxes, colour boxes, crayans, pencil sharpeners and scientific, mathematical, survey, mechenical drawing and biology instruments and apparatus 5% Writing instruments except those covered by Schedule-B.-4% 149 136 Sweetmeat, namkeen and sugar products 4% Sweatmeat- Exempt 5% sweet meat and halwai items as notified by this government vide notification No.F(18) 77-Fin dated27.02.1978. Traditional sweets and namkeen, chat, pakodi, samosa, kachori, dahi bada, poha, and sabudana khichadi and shirkhand-5% Traditional sweets and namkeen, chat, pakodi, samosa, kachori, dahi bada, poha, and sabudana khichadi and shirkhand-5% Sweetmeat (Deshi)(including gajak & raveri) branded bhujiya and unbranded namkeens- 5% Sweetmeat, raveri,gajak,and namkeen -5% Mithai and namkeen except those covered by entry 59 of schedule B and Khoya.-4% 175 137 Toddy, Neera and Arak 4% Toddy, Neera and Arak- Exempt Exempt Toddy, Neera and Arak-5%

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176 138 Khandsari 4% Khandsari-Exempt Exempt khandsari including sugar as discribed from time to time in column III of the schedule to the Additional duty on Excise [ Goods of special importance] Act 1957 but not including imported sugar in all forms. khandsari - 5% 5% Sl. No. Commodity E.C. List UP (proposed entry) Uptt Rate Delhi Bihar Madhya Pradesh Rajasthan Uttaranchal Haryana All kinds of bricks including fly ash bricks, refractory bricks & asphaltic roofing earthern tiles & Refractory monolithic. All kinds of bricks including fly ash bricks, refractory bricks & asphaltic roofing earthern tiles & Refractory monolithic. 4% All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles. 5% All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing ,earthen tiles and refractory monolithic and fly ass-5% All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing ,earthen tiles -5% All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles.and refractory monolithic 4% Bricks made principally of fly ash (with fly ash content of more than fifty percent)- 4% stainless steel sheets stainless steel sheets 4% Stainless steel.sheets 5% Stainless Steel sheets 5% Stainless Steel sheets Stainless Steel sheets not falling under decleared goods 5% Stainless Steel sheets 4%

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Cottage cheese Cottage cheese and paneer 4% Cottage cheese 5% 5% Cottage cheese and paneer- Others-5% Cottage cheese - 4% Others-12.5% Spectacles, parts & components thereof, contact lens & lens cleaner. Spectacles, parts & components thereof, contact lens & lens cleaner. 4% +1% 5% Spectacles, parts thereof, contact lens and lens cleaner-5% 5% All kinds of Spectacles including sun glass, parts thereof, contact lens and lens cleaner- 5% 5% Spectacles, parts & component thereof, contact lens and lens cleaner-4% Tobacco unless covered by AED Tobacco & Tobacco Products 30-% Tobacco and Gutka, unmanufactured tobacco, bidis, tobacco used in the manufactured of bidis and hooka tobacco.- 20% 12.5% (Except biris 5%)
Note :- Under UPTT Act in addition to above an Additional Tax on the taxable turnover of sale or purchase or both as the case may be, of goods specified in column-II of the table below at the rate against specified each in column-III of the said table Serial Number Description of Goods Rate 1- Goods described in Schedule-II to the said Act other than declared goods 1 percent 2- Goods described in Schedule-V to the said Act other than Cement, Motor vehicle of all kind including chassis thereof but excluding tractors, tyres and tubes excluding tyres and tubes of cycles, cycle rickshaw and animal driven vehicle and cigarette. 1.5 percent

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