TaxTMI 
TaxTMI 
List of Goods Taxed at 5% [Rate increased from 4% to 5% w.e.f. 13-1-2010] - THE THIRD SCHEDULE - (See Section 4)
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....d sewing thread. 6. 01.04.2005 to 10.05.2005 Aluminium utensils and enameled utensils 11.05.2005 to 13.5.2007^2 All utensils including pressure cookers/pans except utensils made of precious metals 14.5.2007to 31.3.2010^8 All utensils and cutlery items (including pressure cookers/pans) except those made of precious metals. 1.4.2010^13 All utensils (including pressure cookers/pans) except utensils made of precious metals 1.8.2015^30 All utensils and cutlery items made of metals (including pressure cookers /pans) except those made of precious metals 7. 01.04.2005 Arecanut powder and betel nut 8. 01.04.2005 Bamboo 9. 01.04.2005 to 10.05.2005 Bearings 11.05.2005^2 Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements 10. 01.04.2005 Beedi leaves 11. 01.04.2005 Beltings 12. 01.04.2005 to 10.05.2005 Bicycles, tricyc....
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.... oil cake and de-oiled cake 11.05.2005^2 Edible oils and oil cake 26. 01.04.2005 to 07.08.2005 Electrodes 08.08.2005^4 Electrodes and welding equipments. 27. 01.04.2005 Exercise book, graph book and laboratory note book 28. 01.04.2005 to 08-05-2016 Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those 09-05-2016^34 Ferrous and non-ferrous metals and alloys thereof including their sheets, foils and extrusions. Non-ferrous metals include aluminium, copper, zinc etc. 29. 01.04.2005 Fibers of all types and fiber waste 30. *** 31. 01.04.2005 to 10.05.2005 Fried grams 11.05.2005^2 Fried and roasted grams 32. 01.04.2005 to 10.05.2005 Gur, jaggery, and edible variety of rub gur 11.05.2005^2 Edible varieties of rub gur 33. 01.04.2005 Hand pumps and spare parts 34. 01.04.2005 Medicinal Herbs including amla, harrad, bahera, sikakai, katha, supari, rattanjot and khusk pudina, bark, dry plant, dry root commonly known as jari booti and dry flower. 35. 01.04.2005 Hos....
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....ata processing machines comprising in the same housing at least a central processing unit and an input and output unit whether or not combined, micro computer/processor, large/mainframe computer, computer presented in form of systems, digital processing units, storage units, input units, output units. Teletypewriter, Data entry terminal, Line Printer, Dot matrix printer, Letter quality daisy wheel printer, Graphic printer, Plotter, Laser jet printer, Key board, Monitor, storage units, floppy disc drive. Winchester/ hard disc drives, Removal exchangeable disc drives, magnetic tape drives, Catridge tape drive, other units of automatic ^35[data processing machines] 8471 4 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or proncipally with machines of heading No. 8470, parts and accessories of the machines of heading No. 8470, parts and accessories of the machines of heading No. 8471, Headstack, connectors for computer terminals, micro processor for automatic data processing machines of heading No. 8471, reconditioned components of computers, network access controllers. 8473 5 DC Micro motors/Steppers motors of an output ....
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....dcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras.) 8525 16 Radio communications receivers, radio pagers. 8527 17 (1) Aerials, antennae and their parts. (2) Parts of goods specified in heading No. 8525 and 8527. 8529 18 LCD panels, LED panel and parts thereof 8531 19 Electrical capacitors, fixed variable or adjustable (preset) and parts thereof. 8532 20 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 8533 21 Printed circuits 8534 22 Switches, connectors and relays for upto 5 amps at voltage not exceeding 250 volts, electronic fuses. 8536 23 Data/Graphic Display tubes, other than TV picture tubes and parts thereof. 8540 24 Diodes transistors and similar semiconductor devices; photo sensitive semi conductive devices, including photovoltaic cells whether or not assembled in modules or made-up into panels; light emitting diodes; mounted piezo -electric crystals. 8541 25 Electronic integrated circuits and micro assemblies 8542 26 Signal generators and parts thereof 8543 27 Optical f....
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.... of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof. 51. 01.04.2005 to 10.05.2005 Hawai Chappal and plastic footwear 11.05.2005 to 13.03.2006^2 Plastic footwears including moulded plastic footwears, Hawai Chappals and straps thereof 14.03.2006^6 to 31.03.2013 Plastic footwears (other than those specified in the First Schedule) including moulded plastic footwears, hawai chappals and straps thereof. 01.04.2013^25 ^ 25[***] 09-05-2016^36 All types of footwear as are specifically not covered by any other entry of any of the Schedules to the Act. 52. 01.04.2005 to 29.11.2005 Printed material including diary, calendar etc. 30.11.2005^5 Printed material including diary, calendar [***] 53. 01.04.2005 Printing ink excluding toner and cartridges 54. *** 55. 01.04.2005 Pulp of bamboo, wood and paper 56. 01.04.2005 to 10.05.2005 Rail coaches engines and wagons 11.05.2005^2 Railway coaches, engines, wagons and part thereof 57. 01.04.2005 to 10.05.2005 Rea....
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....piece, geometry boxes, colour boxes, crayons and pencil sharpners;. 21.06.2012^21 Writing instruments coasting upto rupees one thousand per piece, 77. 01.04.2005 to 10.05.2005 Processed meat, Poultry, fish and processed or preserved vegetables and fruits 11.05.2005^2 Processed meat, poultry, fish and processed or preserved vegetables and fruits etc. including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise 30.11.2005^5 Processed meat, poultry, fish and processed or preserved vegetables and fruits, [***] including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise. 78. 01.04.2005 Knitting wool 79. 01.04.2005 Tea 80. 01.04.2005 to 10.05.2005 Embroidery and zari items 11.05.2005 to 31.3.2008^2 Embroidery and Zari items, that is to say- (i) imi, (ii) zari, (iii) kasab, (iv) salma, (v) dabka, (vi) chumki, (vii) gota, (viii) sitara, (ix) ....
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.... 01.04.2013^26 Kirana items namely: (i) ararote, (ii) [***]^26, (iii) [***]^26, (iv) kala namak, (v) [***]^26, (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, (x) gole ka burada, (xi) til, (xii) rai, (xiii) postdana, (xiiv) mungafali dana, (xviiv) sabu dana, (xix) roli, (xixii) mehandi patti, (xxi) pisi mehandi, (xxiiv) dry fruits 82. 01.04.2005 to 08-05-2016 School Bags having MRP upto Rs. 300/- 09-05-2016^38 All types of School Bags. 83. 01.04.2005 to 10.05.2005 Plastic Granules 11.05.2005^2 Plastic granules, plastic powder and master batches (w.e.f. 11^th May, 2005) 84. 20.04.2005 to 10.05.2005^1 Industrial inputs as specified below: 11.05.2005^2 [For S.No.1 to 218], 08.08.2005^4 [For S.No. 219 & 220] & 07.09.2006^7 [For S.No. 221] Industrial inputs as specified below: Sl. No. Heading No. Sub Heading No. Description of goods (1) (2) (3) (4) 1. 15.01 Animal (including fish) fats and oils, crude, refined or purified 2. 15.06 Glycerol, Crude, Glycerol Waters and Glycerol lyes 3. 15.07 Vegetable waxes (other than triglycerides)....
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.... Sulphur, sublimed or precipitated; colloidal sulphur 37. 28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 38. 28.04 Hydrogen, rare gases other than metals excluding oxygen (medicinal grade) 39. 28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury 40. 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 41. 28.07 Sulphuric acid and anhydrides thereof; Oleum 42. 28.08 Nitric acid; sulphonitric acids 43. 28.09 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids 44. 28.10 Oxides of boron; boric acids 44 (a) 28.11 Other organic acids and other Inorganic compounds of non-metal 45. 28.12 Halides and halide oxides of non-metals 46. 28.13 Sulphides of non-metals; commercial phosphorus trisulphide 47. 28.14 Ammonia, anhydrous or in aqueous solution 48. 28.15 Sodium hydroxide (caustic soda); pota....
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....dium metasilicates of potassium, Magnesium Trisilicate 72. 28.40 Borates; peroxoborates (perborates) 73. 28.41 Sodium bichromate 74. 2841.10 Sodium dichromate 75. 2841.20 Potassium dichromate 76. 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products 77. 28.45 Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined 78. 28.46 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals 79. 28.47 Hydrogen peroxide 80. 28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus 81. 28.49 Silicon carbide 82. 2849.10 Calcium carbides. 83. 28.50 Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.4....
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....ves 101. 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives 102. 29.20 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 103. 29.21 Amine-function compounds and derivatives and salts 104. 29.22 Oxygen-function amino-compounds 105. 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids 106. 29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid 107. 29.25 Carboxyamide-function compound (including saccharin and its salts)and imine-function compounds. 108. 29.26 Nitrile-function compounds 109. 29.27 Diazo-, Azo- or azoxy-compounds 110. 29.28 Organic derivatives of hydrazine or of hydroxylamine 110 (a) 29.29 Compounds with other nitrogenfunction 111. 29.30 Organo-sulphur compounds 112. 29.31 Ethylene ....
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.... Prepared driers. 132. 32.12 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, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes. 133. 3215.90 Printing ink whether or not concentrated or solid. 133 (a) 34.02 Silicon surfacted, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil 133 (b) 34.04 Artificial waxes and prepared waxes 134. 35.01 Casein, caseinates and other Casein derivatives, casein glues. 135. 35.07 Enzymes; prepared enzymes not elsewhere specified or included 136. 3707.00 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations) 137. 38.01 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pas....
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....rimary forms 154. 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms 155. 39.05 Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms 156. 39.06 Acrylic polymers in primary forms 157. 39.07 Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms 158. 39.08 Polyamides in primary forms 159. 39.09 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms 160. 39.10 Silicones in primary forms 161. 39.11 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products, not elsewhere specified or included in primary forms 162. 39.12 Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms 163. 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened pr....
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....er textile bast fibres 180. 70.07 Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods; stoppers, lids and other closures, of glass: 181. 70.14 Glass fibres (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. 182. 72.02 Ferro alloys 183. - 7607.60 Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE. 184. 83.09 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. 185. Polymer of Styrene-polystyrene or Expandable Polystyrene. 186. 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 187. Water/....
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....ls torque wrenches, tilters, regulators and lubricant applicators; (f) Hand Tools such as spanners pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits hack saws, hack saw blades and frames band saw rolls, dice die nuts, tools for carpentry, tools for masons and steel files. 212. 9607.00 Zip/zip fastener 213. 7301.10 Stainless steel but not including finished goods thereof 214. Silicon Carbaride 215. 6406.00 Parts of footwear (including upper) / Re-processed Sole 216. Sewing machine spare parts and thread 217. Buttons 218. Transformers used in the transmission / distribution of Electricity. 219. Additives, Salts, Stippers, Passivations, Intermediates and other chemicals used in various types of Electroplating such as Nickel, Zinc, Copper, Satin Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt. 220. 39.07 Layflat Tubing. 221. Flexible Polyurethane foam sheets 08.....
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....lai 81 Raj Bhog 82. Malai Chop 83. Suriya 84. Pinni Dal Urd 85. Lachha Ghiya 86. Sohar Papri 87. Imarti 88. Maisu Pak 89. Balu Shahi 90. Makhan Bara 91. Nan Khatai of Besan 92. Nan Khatai of Suji 93. Phaini 94. Ghaivar 95. Andarse 96. Andarse ki Goli 97. Khajle 98. Malpua Suji 99. Malpua of Atta 100. Jalebi 101. Bundi 102. Guldana 103 Dil Khushal 104. Patisha105. Khajur 106. Pinni Nishasta 107. Dhinda 108. Samosa Sweet 109. Chandrakala 110. Rasgulla Moong 111. Khera Patti 112. All Kinds of Gajak e) Namkeen: 113. Badam 114. Pista 115. Akharot 116. Chilgoza 117. Kharbuza seeds 118. Ratira 119. Kadu seeds 120. Seem seeds 121. Dal Biji 122 Potato Chips 123. Mongra 124 Dal Moong 125. Kabli Chana 126. Samosa 127. Dal Masoor 128. Saib 129. Namak Para 130. Lachha Alu 131. Mathri 132. Mathri Bengali 133. Mathri Rewa 134.....
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.... 77. Ras Mehuri 78. Ras Bhari 79. Chhaina Murgi 80. Ras Malai 81 Raj Bhog 82. Malai Chop 83. Suriya 84. Pinni Dal Urd 85. Lachha Ghiya 86. Sohar Papri 87. Imarti 88. Maisu Pak 89. Balu Shahi 90. Makhan Bara 91. Nan Khatai of Besan 92. Nan Khatai of Suji 93. Phaini 94. Ghaivar 95. Andarse 96. Andarse ki Goli 97. Khajle 98. Malpua Suji 99. Malpua of Atta 100. Jalebi 101. Bundi 102. Guldana 103 Dil Khushal 104. Patisha105. Khajur 106. Pinni Nishasta 107. Dhinda 108. Samosa Sweet 109. Chandrakala 110. Rasgulla Moong 111. Khera Patti 112. All Kinds of Gajak e) Namkeen: 113. Badam 114. Pista 115. Akharot 116. Chilgoza 117. Kharbuza seeds 118. Ratira 119. Kadu seeds 120. Seem seeds 121. Dal Biji 122 Potato Chips 123. Mongra 124 Dal Moong 125. Kabli Chana 126. Samosa 127. Dal Masoor 128. Saib 129. Namak Para 130. Lachha Alu ....
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.... Machinery for refrigeration and cooling towers including air-conditioners; (xxvi) Cooling towers; (xxvii) Earth moving machinery; (xxviii) Spare parts, accessories and components ^33[(other than electric motors, switchgears and starters)] of the plant and machinery specified in items (i) to (xxvii). 87. 11.05.2005^2 Cottage cheese 88. 11.05.2005^2 Non-mechanized boats used by fisherman for fishing 89. 11.05.2005^2 Refractory monolithic 90. 11.05.2005^2 Wooden crates 91. 11.05.2005^2 Nuts, bolts, screws and fasteners 92. 11.05.2005^2 Medical equipment/devices and implants 93. 11.05.2005^2 Clay including fire clay, fine china clay and ball clay 94. 11.05.2005^2 Toys excluding electronic toys 95. 11.05.2005^2 Honey 96. 11.05.2005^2 Combs 97. 11.05.2005^2 Insulators 98. 11.05.2005 to 20.06.2012^2 Cups and glasses of paper and Plastics. 21.06.2012^19 Cups and glasses of paper. 99. 11.05.2005^2 Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials) 100. 11.0....
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....ng standard wax and slack wax 1.8.2015^31 Wax of all kinds not covered by any other entry of any schedule. 121. 11.05.2005 to 07.08.2005^2 Industrial perfumes and its concentrates 08.08.2005^4 Industrial perfumes and its concentrates(HSN 33.02) 122. 11.05.2005^2 Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates 123. 11.05.2005^2 All CDs and DVDs, whether recorded or unrecorded 124. 11.05.2005^2 Willow vicker 125. 11.05.2005^2 Mekhla chaddar 126. 11.05.2005 to 20.06.2012^2 Misri, patasha as part of Prasad [21-06-2012^24 Omitted 127. 11.05.2005^2 Sattu 128. 11.05.2005^2 Handicrafts 129. 11.05.2005^2 Cart driven by animals 130. 11.05.2005^2 Chicken Products 131. 11.05.2005^2 Kirpan 21-06-2012^24 Omitted 132. 11.05.2005 Prasadam by religious institutions 21-06-2012^24 Omitted 133. 11.05.2005 Sacred Thread 21-06-2012^24 Omitted 134. 11.05.2005^2 Tapioca 135. 11.05.2005^2 Mat locally known as madhur, madhur kathi or cyperus 136. 11.05.2005^2 Rattan, reed (in Malayalam) 137. 11.05.2005^....
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....ob nails, stars, studs, iron heels, bullock and horse shoes and nails, (3) 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 fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes. 1.4.2010^13 Omitted 167. 08.08.2005^4 All other scrap not included elsewhere in any Schedule of the Act. 168. 08.08.2005to 31.3.2010^4 Paint brushes. 1.4.2010^13 Omitted 169. 08.08.2005to 31.3.2010^4 Wood, timber, ply-board and laminated board 1.4.2010^13 Omitted 1.8.2015^32 Wood and Timber. 170. 08.08.2005^4 Insulating varnish 171. 08.08.2005 to 29.11.2005^4 Tractor tyre 30.11.2005to 31.3.2010^5 Tractor tyres and tubes 1.4.2010^13 Omitted 172. 14.03.2006^6 Winding wires and Strips. 173. 14.03.2006^6 Ammeter, KWH meter, Voltmeter 174. 14.03.2006^6 Ins....
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....ted] 189 1.4.2010 to 31.03.2011^13 Kerosene stoves, Lanterns and Petromax and their spares 01.04.2011^16 Omitted 190 09-05-2016^40 E-Rickshaw, Battery operated vehicles and Hybrid Automobiles operated on Battery and Fuel. 191. 09-05-2016 ^40 All kinds of Marble. ************ Notes: 1. Notification No. F.101(328)/2005-Fin.(A/Cs)/255 dated 20.04.2005 w.e.f. 20.04.2005 2. Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11.05.2005 w.e.f. 11.05.2005 3. Notification No. F.101(336)/2005-Fin.(A/Cs)(i)/468 dated 03.05.2005 w.e.f. 03.05.2005 4. Notification No. F.101(348)/2005-Fin.(A/Cs)(ii)/2404 dated 08.08.2005 w.e.f. 08.08.2005 5. Notification No.F.3(59)/Fin.(T&E)/2005-06/933 kha, dated 30.11.2005 w.e.f. 30.11.2005. 6. Notification No. F.3(77)/ Fin.(T&E)/2005-06/1434-1443 kha dated 14.03.2006 w.e.f. 14.03.2006 7. Notification No. F.3(22)/ Fin.(T&E)/2005-06/dsfte/364-373 dated 07.09.2006 w.e.f. 07.09.2006 8. Notification No. F.3(2)/Fin(T&E)/2007-08/(ii)/dsfte/351 dated 14.05.07 w.e.f. 14.05.2007 9. Entry no. 85 substituted vide notification Notification No. F.....