LIST OF INDUSTRIES AND THE PRODUCTS COVERED UNDER SECTION 209(1)(D) OF THE COMPANIES ACT, 1956

LIST OF INDUSTRIES AND THE PRODUCTS COVERED UNDER SECTION 209(1)(D) OF THE COMPANIES ACT, 1956
No	Industry	GSR NO. and Date	Effective from	Remarks
1.	Cement	536 (E) dt. 11.9.1997	11.9.1997*	The Rules,1997 notified in suppression of GSR 1402 dt. 12.9.66
2.	Cycles	311 dt. 2.3.1967	1.04.67
3.	Tyres & Tubes	1260 dt 10.8.1967	1.10.67
4.	Air-Conditioners	1447 dt. 16.9.1967	1.10.67	Application clause and tile from ‘Room-Airconditioners’ to Air-conditioners’ changed vide GSR 668(E) dt. 28.9.1999
5.	Refrigerators	1448 dt. 18.9.1967	1.10.67
6.	Batteries other than Dry Cell Batteries	1467 dt. 20.9.1967	1.01.68	Application clause and tile from ‘Automobile Batteries’ changed vide GSR 667(E) dt 28.7.1999.
7.	Electric Lamps	1503 dt. 27.9.1967	1.01.68	Application clause changed vide GSR670(E) dt 28.9.1999
8.	Electric Fan	2298 dt. 15.9.1969	1.01.70
9.	Electric Motors	2574 dt. 24.10.1969	1.01.70
10.	Motor Vehicles	537 (E) dt. 11.9.1997*	11.9.1997*	The Rules, 1997 notified in suppression of GSR 1465 dt. 17.5.1969 No (e) added vide GSR 328(E) dt.3.6.1998. CAR (Tractors) Rules,1971 applicable before 1.4.1999 vide GSR 329(E) dt. 3.6.98 No.(f) added vide GSR 280(E) dt. 24.4.2001
11.	Aluminum	334 dt. 25.2.1972	1.04.72	Application clause amended vide GSR NO 703(E) dt. 28.9.2001
12.	Vanaspati	1529 dt. 27.11.1972	1.01.73	Application clause amended vide GSR 287 dt. 29.5.1992
13.	Bulk Drugs	130(E) dt. 14.3.1974	1.04.74	Application clause amended vide GSR NO 707(E) dt. 28.9.2001
14.	Sugar	388(E) dt. 15.7.1997*	15.7.1997*	The Rules,1997 notified in suppression of GSR 982(E) 4.9.1974
15.	Industrial Alcohol	532 (E) dt. 17.9.1997*	17.9.1997*	The Rules,1997 notified in suppression of GSR 594(E) dated 30.12.1975
16.	Jute Goods	590(E) dt. 29.12.1975	1.01.76
17.	Paper	601(E) dt. 31.12.1975	1.01.76
18.	Rayon	606 dt. 20.4.1976	1.05.76	Application clause amended vide GSR 694 dt. 31.8.2000
19.	Dyes	605 dt, 22.4.1976	1.05.76
20.	Polyester	126(E) dt. 24.3.1977	1.04.77	No (3) to (7) inserted vide GSR 692(E) dt. 31.8.2000
21.	Nylon	157(E) dt. 1.4.1977	1.04.77	Application clause amended vide GSR 695)E) dt. 31.8.2000
22.	Textiles	417(E) dt. 28.6.1977	1.07.77	Application clause amended vide GSR 29(E) dated 19.1.1994
23.	Dry Cell Batteries	45(E) dt. 31.1.1979	1.02.79
24.	Steel Tubes and Pipes	506(E) dt. 10.5.1984	26.05.84
25.	Engineering	688 dt. 25.6.1984	7.07.84	No. 4 to 7 added GSR 279(E) dt. 24.4.2001
26.	Electric Cables and Conductors	767 dt. 7.7.1984	21.07.84
27.	Bearings	664 dt. 1.7.1985	13.07.85
28.	Milk Food	704(E) dt.28.9.2001*	29.9.2001*	CAR (Infant Milk Food) Rules 1974 and CAR (Milk Food) Rules,1986 merged and application clause amended vide GSR 704(E) dt. 28.9.2001
29.	Chemical	596 dt. 8.8.1987	8.08.87	Application clause amended vide GSR 562(E) dated 2nd September,2004
30.	Formulations	452 dt. 22.4.1988	4.06.88	Applicability clause revised vide GSR 706(E) dt. 28.9.2001
31.	Steel Plant	574 dt. 31.7.1990	8.09.90	‘Steel Products’ defined vide circular no. 52/378/CAB-86-(CLB) dt. 29.6.1992 The words ‘Steel Plant’ substituted for ‘Mini Steel Plants’ vide GSR 281(E) dt.24.4.2001
32.	Insecticides	258 (E) dt. 3.3.1993	4.03.93
33.	Fertilizers	261(E) dt. 5.3.1993	5.03.93
34.	Soaps & Detergents	677(E) dt. 29.10.1993	29.10.93
35.	Cosmetics & Toiletries	678(E) dt. 29.10.1993	29.10.93
36.	Footwear	186(E) dt. 12.4.1996	12.04.96
37.	Shaving Systems	202(E) dt. 6.5.1996	6.05.96
38.	Industrial Gases	271(E) dt. 9.7.1996	9.07.96
39.	Mining and Metallurgy	276(E) dt. 24.4.2001	24.04.2001
40.	Electronic Products	277(E) dt. 24.4.2001	24.04.2001
41.	Electricity	G.S.R. No 913(E) dt. 21.12.2001	21.12.2001	Ammended vide G.S.R.709(E) Dated 7th December 2005 & G.S.R.387(E) Dated 27th June 2006
42.	Plantation Product	G.S.R. 685(E) dated 8th October,2002	8.10.2002
43.	Petroleum Industry	G.S.R. 686(E) dated 8th October, 2002	8.10.2002
44.	Telecommunication	G.S.R. 689(E) dated 8th October, 2002	8.10.2002

*Amendment Rules

Note: Cost Accounting Records Rules are not applicable to a company :-

the aggregate value of the machinery and plant installed wherein, as on the last date of the preceding financial year, does not exceed the limits as specified for a small scale industrial undertaking under the provisions of the Industries (Development and Regulation) Act, 1951 (65 of 1951); and
the aggregate value of the turnover made by the company from sale or supply of all its products during the preceding financial year does not exceed ten crore rupees.

Cost Accounting Records applicability: specified industries must maintain records unless exempted by small-scale machinery and turnover limits. A consolidated schedule lists industries and product categories subject to the Companies Act cost accounting records requirement, noting notifications, effective dates and amendments that refine application clauses. It further specifies limited exemptions where a company meets the small-scale industrial undertaking criterion by reference to aggregate machinery and plant value and where the company's aggregate turnover from product sales during the preceding financial year does not exceed the prescribed turnover limit.

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LIST OF INDUSTRIES AND THE PRODUCTS COVERED UNDER SECTION 209(1)(D) OF THE COMPANIES ACT, 1956

October 17, 2011

Cost Accounting Records applicability: specified industries must maintain records unless exempted by small-scale machinery and turnover limits.

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LIST OF INDUSTRIES AND THE PRODUCTS COVERED UNDER SECTION 209(1)(D) OF THE COMPANIES ACT, 1956

October 17, 2011

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Cost Accounting Records applicability: specified industries must maintain records unless exempted by small-scale machinery and turnover limits.

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