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SCHEDULE-II

PART - C

 

 

SCHEDULE-II

PART - C

 

Serial No.

List of Industrial Inputs taxed at 4%

 

1

Animal (including fish) fats and oils, crude, refined or purified.

2

Glycerol, Crude, Glycerol Waters and Glycerol lyes.

3

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or

not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal

or vegetable waxes; slack wax and residue wax.

4

Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in

vacuum or in inert gas or otherwise chemically modfied; inedible mixtures or preparations of fats

and oils of this chapter.

5

Liquid glucose (non medicinal), Dextrose Syrup.

6

Omitted

7

Sulphur, Barytes.

8

Manganese ores and concentrates including ferruginous manganese ores and concentrates with a

manganese content of 20% or more, calculated on the dry weight.

9

Copper ores and concentrates.

10

Nickel ores and concentrates.

11

Cobalt ores and concentrates.

12

Aluminium ores and concentrates.

13

Lead ores and concentrates.

14

Zinc ores and concentrates.

15

Tin ores and concentrates.

16

Chromium ores and concentrates.

17

Tungsten ores and concentrates.

18

Uranium or Thorium ores and concentrates.

19

Molybdenum ores and concentrates.

20

Titanium ores and concentrates.

21

Niobium, tantalum, vanadium or zirconium ores and concentrates.

22

Precious metal ores and concentrates.

23

Other ores and concentrates.

24

Granulated slag (slag sand) from the manufacture of iron or steel.

25

Ground granulated blast-furnace slag (GGBS).

26

Benzole

27

Toluole.

28

Xylole.

29

Naphthalene.

30

Phenols.

31

Creosote oils.

32

Mixed Xylene.

33

Butadene.

34

Normal Paraffin and paraffin wax.

35

Fluorine, Chlorine, Bromine and Iodine.

36

Sulphur, sublimed or precipitated; colloidal sulphur.

37

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

38

Hydrogen, rare gases and oxygen gas, carbondioxide and nitrogen gas.

39

Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed

or interalloyed; mercury.

40

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.

41

Sulphuric acid and anhydrides thereof; Oleum.

42

Nitric acid; sulphonitric acids.

43

Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids.

44

Oxides of boron; boric acids.

45

Other organic acids and other Inorganic compounds of non-metal.

46

Halides and halide oxides of non-metals.

47

Sulphides of non-metals; commercial phosphorus trisulphide.

48

Ammonia, anhydrous or in aqueous solution.

49

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or

potassium.

50

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.

51

Zinc oxide, zinc peroxide.

52

Aluminium hydroxide, aluminium calcides.

53

Chromium oxides and hydroxides.

54

Manganese oxides.

55

Iron oxides and hydroxides.

56

Cobalt oxides and hydroxides; commercial cobalt oxides.

57

Titanium oxide.

58

Lead oxides, Read lead and Orange lead.

59

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides,

hydroxides and peroxides.

60

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.

61

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and

iodide oxides.

62

Bleach liquid, Bleaching powder, sodium hypochlorides, sodium chloride.

63

lorates and Perchlorates; Bromates and Perbromates; Iodates and periodates.

64

Sulphides; Polysulphides.

65

Dithionites and sulphoxylates.

66

Sulphites; thiosulphates.

67

Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous

sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate,

Strontium sulphate.

68

Basic Chromium Sulphate, sodium sulphate, Magnesium sulphate, Ferrous sulphate.

69

Nitrites; nitrates.

70

Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates,

Sodium Tripoliuphosphate, Trisodium phosphate.

71

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing

ammonium carbonate; polycarbonates.

72

Cyanides, cyanide oxides and complex cyanides.

73

Fulminates, cyanates and thiocyanates.

74

Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates

of potassium, Magnesium Trisilicate.

75

Borates; peroxoborates (perborates).

76

Sodium bichromate.

77

Sodium dichromate.

78

Potassium dichromate.

79

Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and

Isotopes) and their compounds; mixtures and residues containing these products.

80

Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes,

Whether or not chemically defined.

81

Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of

these metals.

82

Hydrogen peroxide, whether or not solidified with urea.

83

Phosphides, whether or not chemically defined, excluding ferrophosphorus.

84

Silicon carbide.

85

Calcium carbides.

86

Hydrides, azides, cilidides and borides.

87

Cyclic Hydrocarbons.

88

Halogenated derivatives of Hydrocarbons.

89

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.

90

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

91

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

92

Phenols; Phenol-Alcohols and their derivatives.

93

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.

94

Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides,

ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives.

95

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their

halogenated, sulphonated, nitrated or nitrosated derivatives.

96

Acetals and hemiacetals, whether or not with other oxygen function and their halogenated,

sulphonated, nitrated or nitrosated derivatives.

97

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes;

paraformaldehyde.

98

Halogenated, sulphonated, nitrated or nitrosated derivatives.

99

Acetone, Cyclohexanone, diacetone alcohol and others.

100

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids;

their halogenated, sulphonated, nitrated or nitrosated derivatives.

101

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides,

peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

102

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated

sulphonated, nitrated or nitrosated derivatives.

103

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and

peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

104

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated

or nitrosated derivatives.

105

Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their

halogenated, sulphonated, nitrated or nitrosated derivatives.

106

Amine-function compounds and derivatives and salts.

107

Oxygen-function amino-compounds.

108

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.

109

Carboxyamide-function compounds; amide-function compounds of carbonic acid.

110

Carboxyamide-function compound (including saccharin and its salts)and imine-function

compounds.

111

Nitrile-function compounds.

112

Diazo-, Azo- or azoxy-compounds.

113

Organic derivatives of hydrazine or of hydroxylamine.

114

Compounds with other nitrogenfunction.

115

Organo-sulphur compounds.

116

Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives.

117

Heterocyclic compounds with oxygen heteroatom(s) only.

118

Heterocyclic compounds with nitrogen heteroatom(s) only.

119

Nucleic acids and their salts; other heterocyclic compounds.

120

Sulphonamides.

121

Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.

122

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other

derivatives.

123

Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives.

124

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives

excluding catechu or gambiar.

125

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether

or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding

catechu or gambiar.

126

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal

black), preparations based on colouring matter of vegetable or animal origin excluding catechu or

gambiar.

127

Synthetic organic colouring matter, whether or not chemically defined; preparations based on

synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent

brightening agents or as luminophores, whether or not chemically defined.

128

Colour lakes; preparations based on colour lakes.

129

Pigments, Inorganic products of kind used as luminophores, Ultramarine and preparations,

Lithphone and other pigments and preparations based on zink sulphide.

130

Red oxide, Bronze powder.

131

Master Batches, other colouring matter including ultra marine blue.

132

Prepared pigments and all their derivatives.

133

Glass frit and other glass, in the form of powder, granules or flakes.

134

Prepared driers.

135

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste

form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and

other colouring matter put up in forms (for example bales).

136

Silicon surfected, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil.

137

Artificial waxes and prepared waxes.

138

Casein, caseinates and other Casein derivatives, casein glues.

139

Enzymes; prepared enzymes not elsewhere specified or included.

140

Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar

preparations).

141

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other

carbon in the form of pastes, blocks, plates or other semi-manufactures.

142

Activated carbon; activated natural mineral products; animal black, including spent animal black.

143

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared. or

chemically treated, including lignin sulphonates, but excluding tall oil.

144

Gums and turpentine oil.

145

Resin and resin acids, and derivatives thereof: resin spirit and resin oils; run gums.

146

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar

preparations based on resin, resin acids or on vegetable pitch.

147

Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.

148

Sodium penta chlorophenate.

149

Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and

preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or

like industries, not elsewhere specified or included.

150

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified

or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics, upper

& lower of shoes,sole,ilet,shoe laces.

151

Reducers and blanket wash / roller wash used in the printing industry;rubber blankets.

152

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or

included.

153

Mixed alkylbenzenes and mixed alkylnaphthalenes.

154

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms;

chemical compounds doped for use in electronics.

155

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols, soap stock.

156

Retarders used in the printing industry.

157

Polymers of ethylene in primary forms.

158

Polymers of propylene or of other olefins, in primary forms.

159

Polymers of styrene, in primary forms.

160

Polymers of vinyl chloride or of other halogenated olefins, in primary forms.

161

Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary

forms.

162

Acrylic polymers in primary forms.

163

Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins,

polyallyl esters and other polyesters, in primary forms.

164

Polyamides in primary forms.

165

Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.

166

Silicones in primary forms.

167

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones.

168

Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in

Primary forms.

169

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened

proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary

forms.

170

Ion-exchangers based on polymers.

171

Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.

172

Other plates, sheets, film, foil and strips of plastics, non-cellular, whether lacquered or metallised or

laminated, supported or similarly combined with other materials or not; pre-sensitised aluminium

plate, litho film used in printing.

173

Thermocol.

174

Articles for the packing of goods of plastics, namely , crates, containers, carboys, bottles, jars, jerry

canes and their stoppers, lids, caps of plastic but not including insulated wares, natural rubber,

balata, gutta percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets

or strips, synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip;

mixtures of any product, reclaimed rubber in primary forms or in plates, sheets or strip,

compounded rubber unvulcanized in primary forms or in plates, sheets or strip.`

175

Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous

cellulosic materials.

176

Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases,

bags and other packing containers, of paper, paperboard.

177

Paper printed labels and paperboard printed labels.

178

Paper self adhesive tape and printed wrappers used for packing.

179

Polyester texturised yarn.

180

Yarn of Polyesters, partially oriented.

181

Sacks and bags of jute or textile.

182

Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods; stoppers, lids and other

closures, of glass.

183

Glass fibers (including glass wool and glass filaments) and articles thereof (for example: yarn,

woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish.`

184

Ferro alloys.

185

Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE.`

186

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for

bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.

187

Polymer of Styrene-polystyrene or Expandable Polystyrene.

188

Textile Finishing agents, Textile Printing Binder-PVA Copolymer, Textile Non-woven binder-PVA

copolymer, Lamination emulsion-PVA copolymer, Packaging emulsion-PVA copolymer, Sticker

Emulsion-PVA copolymer, Binder for water based paint-PVA copolymer.

189

Water / Hydraulic / industrial valves.

190

Copper Clad sheets (PCB Sheets) for Printed circuit boards.

191

Strings for Musical Instruments.

192

Purified Terepthalic acid.

193

Expandable Polystyrene or Polystyrene of styrene.

194

Zinc Oxide.

195

Jute Yarn, Jute Cloth, Jute twine and jute sheets.

196

LLDPE/LDPE/HDPE, PP/HDPE Woven sacks, PP/HDPE Fabrics; HDPE masquito net.

197

Refractory monolithic.

198

PVA Copolymer.

199

CNSL, cardanol & Alklyd resins.

200

Hessian cloth and sheets.

201

Metal containers.

202

Sodium sulphate.

203

Pine Oil, Terepeneol.

204

Camphor.

205

Micro cellular sheets, Banwar sheets & Hawai straps.

206

Woven Label Tapes.

207

Wooden Crates., Tea chests; vineer.

208

Polymers of Venyl Acetate and Poly Venyl acetate Emulsion.

209

Empty cylinders of LPG.

210

Aluminium ingots and aluminium wire, rods.

211

Butadine.

212

Caprolactum, DMT, MEG.

213

Di-ethylene glycol,Mono-ethylene glycol, Tri-ethylene glycol, ethylene glycole, heavy ethylene

glycol.

214

Ethylene oxide.

215

Ethylene, propylene.

216

Flexible plain films.

217

Methanol.

218

Polyethylene terepthalate chips.

219

Sheets, circles and ingots of zinc, brass and copper.

220

Buttons, elastic, zip, zip fastners, foams, nylon tape, lace and zipper.

221

Sheets of polyurethene foam.

222

Railway switches, crossings, switch expansion joints, steel turnout sleepers, fish -plate, steel clips,

track bolts and nuts, elastic rail clips and railway signal, signalling equipments and accessories and

parts thereof.

223

Glass shell, lead glass tubes, filaments, moly wire, lead in wire, caps, dumet wires, solder wire,.

Crapping cement.

224

Scrap of plastic, glass and metals, and broken glass.

225

Natural or synthetic flavoring essences, Natural or synthetic essential oil including mixture thereof, sandal oil and atar.

226

Red lead, litharge and grey oxide.

227

Sodium petroleum sulphonate, calcium petroleum sulphonate.

228

Acids sludge.

229

Silicon steel stamping, hollow porcelin bushings, grinding wheel.

230

Insulating papers and boards, insulating fabric tape and sheets.

231

Petroleum jelly IP.

232

Lay-flat tube.

233

Polythene bags, plastic bags, pouches and closures.

234

Micro cellular sheets and banwar sheets.****Omitted

235

Resins, terpene chemicals like pine oil, depentine, DD, Turpentine, terpeneol, Camphor.

236

Raw Tobacco including raw tobacco cut in different sizes and tobacco refuse.

237

Purified pterepthalic acid.

238

Articles of metals, namely boxes, cases, crates, containers and their stoppers, caps, lids of metal

used for packing of goods (but not including insulated wares).

239

Atta chakki patthar.

240

Polyester staple fiber and polyester staple fiber film and polyester fiber waste.

241

China clay.

242

Rubber processed oil.

243

Liquified chlorine.

244

Petroleum coke.

245

Laterite.

246

Silica sand.

247

Red Ocher.

248

Felsphar.

249

Hydrated Lime.

250

Quartz powder.

251

Sodium Hypo Chlorite.

252

Carbon tappin electrode.

253

Carbon catalyst.

254

Acetylene Gas.

255

Mentha oil, dementhalised oil and menthol.

256

Soapstone powder.

257

Hydro sulphite of soda.

258

Sodium bi-carbonate.

259

Dyes & Dyestuffs excluding following -

paints, enamels, cement based water colours, dry distempers, oil based distempers, emulsion

paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers,

varnishes, all types of synthetic adhesive.

260

Gwar,gwar refined dal or split, gwar gum powder, and punwad.

261

Threads including fire resistence thread.

262

Wooden Heel.

263

Antisatic Insole.

264

Antisatic Insole. Barley Malt,molasses,yeast, gel(cake improver), bread improver,bakerymix, baking powder.

265

P.U.Foam sheet.

266

Stainless steel ingots, billets, blooms, flats, flat bars, patta and circles, mild Steel Sheets,stainless

steelwire,wire rod,round,brightbar,sheet and plate.

267

Ketones and Quinones, whether or not with other oxygen function and their halogenated,

sulphonated, nitrated or nitrosated derivatives.

268

Buffing goods and polishing materials.

269

Rubber rolls and polishers.

270

Such other goods as the State Govt. may by notification specify.

271 Winding wires and strips , ammeter, Kwh meter, voltmeter, Insulating materials, insulator, jointing materials, Circuit breakers, HRC fuse, thermostat, Electrical relays and single phasing preventor and timers.