Schedule_C_Part_I

SCHEDULE C

(as on 13.01.2016)

[See clause (b) of sub-section (2) of section 16]

List of goods taxable at 5%

[The rate was 4% from 01.04.2005 to 31.03.2013 and was raised to 5% w.e.f. 01.04.2013]

Part-I

Serial No. Description of goods Conditions and Exceptions
(1) (2) (3)
1. Agricultural implements not operated manually or not driven by animal and spare parts, accessories and components thereof.  
2. Aluminium in all its forms, namely, aluminium ingots, slabs, bars, rods, wires, coils, sheets, plates, circles, sections, channels, angels, joists, extrusions, including aluminium scraps and aluminium foils  
3. All equipments for communications such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc. and spare parts, components and accessories thereof.  
4. All intangible goods like copyright, patent and replenishment (REP) licence, other than those specified elsewhere in this Schedule or any other Schedule.  
5. All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks and asphaltic roofing earthen tiles,  [and refractory monolithic and fly ash.]  
5A. All types of toys except those specified elsewhere in this Schedule or any other Schedule, and excluding electronic toys.  
5B. All Kinds of rope.  
6. All types of yarn including jute yarn and jute twine but excluding cotton and silk yarn in hank and sewing thread  
7. All utensils including pressure cookers and pans excepting utensils made of precious metals.  
7A. Aluminium conductor steel reinforced (ACSR),  [,all aluminium conductor (AAC) and all aluminium alloy conductor (AAAC)  
8. Arecanut powder and betel nut  
8A. Articles made of rolled gold and imitation gold and  [all types of imitation jewellery including costume jewellery or fashion jewellery]  
8AA. Asphalt felt, roofing felt, water-proof felt, polymeric felt and plastic felt.  
8B. Ashes  
9. Bamboo including split bamboo, and cut bamboo, [and cane.]  
9A. Bagasse.  
9AA. Bakery shortening [and yeast].  
9B. Basic chromium sulphate, sodium bi-carbonate and Bleach liquid.  
9C. Barley.  
9D. Battery lead plate, lead ash and separator for storage battery.  
10. Bearing including plummer blocks, housing for bearing, locate rings and covers, adopter withdrawal sleeves, lock nut, lock washers, clamps, casing of bearing and rolling elements.  
10A. Omitted  
11. Beedi leaves.  
12. Beltings of all varieties and descriptions.  
13. Bicycles, tricycles and cycle rickshaws, and spare parts, accessories and [components including tyres and tubes thereof]  
13A. Biomass briquettes.  
13B. Battery operated vehicle as defined in clause (u) of rule 2 of Central Motor Vehicles Rules, 1989.  
13C. Biscuit other than biscuit manufactured in a factory as defined in the Factories Act, 1948 (63 of 1948).  
14. Bitumen.  
14A. Boiler, furnace and parts thereof.  
14B. Bleaching powder  
14C. Spare parts including blades, guards, sharks, arms and shafts of an electric fan.  
14D. Board made from bagasse  
15. Bone meal  
16. Buckets made of iron and steel, aluminium, plastic or other materials, except those made of precious materials.  
17. Bulk drugs.  
17A. Candles.  
17B. Buttons  
18 Capital goods as notified under item (i) of clause (b) of sub-section (2) of section 16.  
19. Cast iron Castings other than those specified elsewhere in this schedule or in any other schedule.  
19A. Castor oil.  
19B. Caustic soda, caustic potash and soda ash.  
20. Motor, operated electrically or otherwise and centrifugal and monobloc and submersible pumps and spare parts, components and accessories thereof  
21 Omitted.  
22. Chemical fertilizers including basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides, other than bleaching powder.  
22A. Clay including fireclay [, fine china clay and ball clay.]  
22B. Coal tar.  
22C. Coffee beans, cocoa pod, and chicory.  
23. Coir and coir products excluding coir mattresses  
23A. [Omitted.] [Chanachur, bhujia, dalmoot, fried potato chips and salted peanuts]  
23B. [Brace and or those], hand splint, fracture brace and colostomy including face plate and wafer, dialysis bag, urobag, water seal drainage bag.  
23C. Cinchona alkaloids and their salts.  
24. Cotton and cotton waste  
24A Combs excluding Jessore cheruni.  
24B. [Cups , plates and glasses of paper and plastic].  
25. Crucibles  
25A. Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the licence issued under the Drugs and Cosmetics Act, 1940 (23 of 1940) [,and including Isabgul ].  
25AA. Medical Diagnostic Kits.  
25AB. Digestive preparations, commonly known as aam pachak, amla pachak, ajawan pachak, and jal jeera.  
25B. Dry fruits  
26. [Edible oils other than coconut oil.]  
27. Electrodes, [electrical insulators.]  
27A. Embroidery making machine, whether computerized or not.  
28. Exercise book, drawing book, graph book, account book and laboratory note book.  
29. Fibres of all types and fibre waste  
29A. Flush doors of wood.  
30. Feeding bottles and nipples.  
30A. Fried grams and roasted grams.  
30B. Furnace oil.  
30C. Footwears, other than those specified elsewhere in this Schedule, the maximum retail price of per pair of which does not exceed rupees seven hundred and fifty.  
30D Gas stove including LPG stove the maximum retail price of which does not exceed rupees one thousand  
31. Ghee  
31A. Omitted  
32. Goods as specified in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).  
33. Goods, such as components, accessories and spare parts of firearms, weapons and ammunitions, sold to the Ordnance Factories, Government of India  
33A. Gyspum of all forms and descriptions [but excluding gypsum board and plaster of Paris.]  
33B. Gums and adhesives.  
34. [Hand pump, and its parts and fittings.]  
34A. Hair bands and hair clips  
35. Herb, bark, dry plant, dry root, commonly known as Jari booti. [and dry flower omitted w.e.f.1.4.2010]  
35A. Hollow polyester fibre.  
35B. Honey.  
36. Hose pipes of all varieties and descriptions including their end fittings  
37. Hosiery goods of all varieties and descriptions.  
37A. [Petromax, and accessories and components thereof and gas mantles.]  
38. Husk of cereals, and bran of cereals other than wheat bran [and rice bran].  
39. Ice  
40. Omitted  
41. Industrial cables (High Voltage Cables for voltage exceeding 1000 volt, XLPE cables, PVC cables, jelly filled cables, optical fibres).  
41A. Industrial L.P.G  
42. IT products as specified in Part-II of this schedule  
42A. Jute batching oil.  
43. Omitted w.e.f. 01.09.2010.  
43A. Knitting wool.  
43B. Kattha.  
43BB. Kerosene stove  
43C. Khandsari.  
43D. Omitted  
44. Leaf plates and cups.  
44A. Lignite.  
44B. Lime, limestone and dolomite.  
44C. Linear Alkyl Benzene (L.A.B.), Sulphonate acid, Alfa Olefin Sulphonate  
45. Lifesaving diving equipments.  
45A. Lozenges.  
46. Metal labels and metal stickers.  
46A. Maize starch, glucose, maize gluten, maize germ and oil.  
46B. Mixed PVC stabiliser  
46C. Mat locally known as madur made wholly of plastic.  
47. Industrial inputs and packing materials as specified in Part – III of this Schedule.  
48. Medical equipments, devices and implants.  
48A. [Mosquito net fabrics other than those manufactured or made in India, and mosquito net commonly known as mashari other than those manufactured or made in India. ]  
49. Napa slabs and Shahabad stones  
49A. Naptha  
50. Newars.  
51. Non-ferrous metals and alloys of ferrous and non-ferrous metals [,ferrous and non-ferrous metal castings.]  
51A. [Nuts, bolts, washer], screws and fasteners.  
52. Ores and minerals other than those specified elsewhere in this Schedule  
52A. Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations .  
53. Paper, coated paper, carbon paper, paperboard, paper used for computer printing and newsprint.  
53A. Paraffin wax of all grade standards other than food grade standard including standard wax and slack wax.  
53AA. Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other binding substances.  
54. Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes, [and fittings thereof.]  
54A. Pizza-bread, bun or bread containing any type of fruit or vegetable.  
54B. [Machinery, excluding generator of all types and diesel engine pump set], that is to say,–

(i) Machinery for tea industry;

(ii) Machinery for food and food processing industries including flour mill;

(iii) Machinery for sugar mill;

(iv) Machinery for beverages, tobacco and tobacco products industries;

(v) Machinery for jute, hemp, mesta textiles industries;

(vi) Machinery for textile industries including hosiery other than jute;

(vii) Machinery for engineering industries;

(vii) Machinery for engineering industries;

(viii) 60C[Machinery for paint industry];

(ix) Machinery for furniture and wood products industries;

(x) Machinery for paper and paper products and printing, publishing and allied industries;

(xi) Machinery for leather and fur product industries;

(xii) Rubber, plastic, petroleum and coal product industry machinery;

(xiii) Machinery for chemical and chemical products;

(xiv) Machinery for basic metal and alloys industries;

(xv) Machinery for non-metallic mineral product and industries;

(xvi) Machinery including road roller for construction works;

(xvii) Transport equipment and motor parts manufacturing machinery;

(xviii) Mining machinery;

(xix) Packaging machinery;

(xx) Foundry machinery;

(xxi) Agricultural machinery other than those mentioned elsewhere in any other Schedule;

(xxii) Waste treatment plant and [pollution control equipment] ;

(xxiii) Machinery for printing industry;

(xxiv) Machinery for iron and steel industry;

(xxv) [Machinery for refrigeration, cooling towers and air-conditioners]

(xxvi) Cooling towers;

(xxvii) Earth moving machinery ;

(xxviii) Omitted w.e.f. 01.04.2005 vide WB Finance Act, 2012.

(xxix) [Omitted]

  
54C. Spare parts, accessories and components of the plant and machinery mentioned in items (i) to (xxvii) in column (2) against serial No. 54B, and spare parts, accessories and components of an air-conditioner  
55. Chappals and sandals made exclusively of plastic or Ethyle Vinyl Acetate commonly known as EVA; hawai chappals; and sole and strap thereof.  
55A. Plastic granules, plastic powder [and master batches.]  
55B. Poppy seeds  
55C. Pre-used motor car.  
55D. Pre-recorded cassette, audio compact disc (ACD), and video compact disc (VCD) and pre-recorded digital versatile disc (DVD)  
55E. Perforated metal jali, that is to say, perforated metal net.  
56. Printed material including diary,[calendar and letter pad.]  
57. Printing ink excluding Toner and cartridges.  
58. Porridge, cottage cheese (and paneer w.e.f. 01.04.2012).  
58A. Processed meat, poultry and fish  
58B. Processed and preserved vegetables [and fruits, other than dry fruits, but] including fruit jams, [jelly, sauce,] pickle, fruit squash, fruit paste, fruit drink and fruit juice, whether in a sealed container or not, and [wet dates, but excluding those not containing any fruit or vegetable extract.]  
59. Pulp of bamboo, wood and paper  
60. [Rail coaches engines, wagons and freight containers and parts thereof,] [and rail-coach fans.]  
60A. Raw silk other than those made or manufactured in India  
61. Readymade garments other than hosiery goods but including necktie, bow and collar  
62. Refrigerant in any form  
63. Renewable energy devices and spare parts  
64. Residual liquefied hydrogen gas and other gases used as fuel other than liquefied petroleum gas (L.P.G.).  
65. Omitted  
66. Omitted  
67. Gloves  
67A. Rusk that is hardened bread.  
68. Safety matches  
68A. Scrap of old and condemned battery.  
68B. Scaffolding pipes.  
69. Spectacles including sunglasses and parts and components thereof, contact lens and lens cleaner.  
70. Sewing machine and its parts and accessories.  
71. Ship liable to be registered under the Merchants Shipping Act, 1958, (44 of 1958) all types of tugs, floating docks, floating cranes, dredgers, barges and other water vessels [ including non-mechanised boats].  
72. Omitted  
73. Skimmed milk powder, dairy whitener and UHT milk.  
73A. Sodium Silicate  
74. [Solvent oils. ]  
74A. Soya nuggets, commonly known as soya bori  
74B. Spare-parts of motor vehicles.  
75. Spices of all varieties and forms including cumin seed, aniseed, turmeric, dry chillies [and hing (asafoetida).]  
75A. Sand, stone chips, aboulders and grit.  
76. Sports goods excluding apparels and footwear.  
76A. Stainless steel sheets.  
77. Starch [and starch based glues].  
77A. Safety pin.  
77B. Omitted.  
77C. Omitted.  
77D. Sanitary napkins the maximum retail price of which does not exceed rupees twenty-five.  
78. Tailoring items, that is to say, eyes and hooks, collar band patties and butterfly collar stays.  
79. Tallow.  
80. Tamarind including tamarind seed powder  
80A. Tea.  
80B. Tarpaulin and canvas  
81. Textile fabrics of all varieties, other than those manufactured or made in India  
81A. Timber, that is to say, --

(i) log;

(ii) plank, veneer and splint;

(iii) rafter;

(iv) sleeper;

(v) beam;

(vi) pillar; and

(vii) sawn or sized timber.

(viii) [plywood ], aand block board of wood

  
82. Torch.  
83. Tools, that is to say,— (a) Power Tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers, routers, winches, grinders, super abrasives, non-woven abrasives, bonded abrasives other than stone for polishing floor, stone for sharpening carpenters’ instruments, tile polishing blocks and rubbing bricks;

(b)Cutting Tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound miter saws, masonry cutters, diamond dresser cutter, gear hobbs and gear shaper cutters;

(c) Measuring Tools such as micrometers, vernier calipers, feeler gauges, height gauges, slip gauges, snap gauges, pressure gauges, dial thermometers, water meter and measuring steel tapes;

(d) Hydraulic Tools such as jacks, pipe-benders, torque wrenches, breakers, cylinders and control valves;

(e) Pneumatic Tools such as impact wrenches, rammers, grinders, drills torque wrenches, filters, 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.

  
84. Tractors, threshers, harvesters and attachments [and parts thereof but excluding tyres and tubes].  
84A. Transformers.  
85. Transmission towers.  
86. Umbrella and spare parts and components thereof but excluding garden umbrella; [rain-wear (rain-coat)]  
87. Vanaspati (Hydrogeneted Vegetable Oil), also known as vegetable ghee manufactured or made in India, and sold under various trade names and descriptions, such as Dalda, Kusum, etc.  
88. Vegetable oil including gingili oil and bran oil [but excluding coconut oil].  
88A. Waste paper  
88B. Weighing machines and weighing scales [and parts thereof, and weights of all kinds]  
88C. Wire cloths and felt, endless or fitted with linking devices of a kind used in paper making machine or any other machine.  
88D. Wirenet, wire netting, [stranded wire], [wire mesh and expanded wire mesh]  
89. Writing instruments such as lead pencils, [pen of all varieties and descriptions including its parts], refill, cartridges, nozzles, nib, [geometry boxes, colour boxes, crayons, erasers, pencil sharpeners] and writing ink other than those specified elsewhere in any other Schedule.  
90. X-ray film and other diagnostic films.  
90A. Zinc dross  
91. Zipper or [zip fasteners and parts thereof.]