Taxapps.in

SCHEDULE–B
(See section 8)LIST OF GOODS (except wheat, paddy & rice) TAXABLE @ 5.5 per cent

Serial No.

Name of the Commodity

Agricultural implements other than those mentioned in schedule A

Areca nut powder and betel nut

Bamboo

Bearings of all types

Bed sheets, pillow covers and other made ups, but excluding blankets made of shoddy yarn, and shawls

Beedi leaves

Beltings of all varieties and descriptions

Bicycles, tricycles, cycle rickshaws , tyres and tubes and parts thereof

Biomass briquettes

10.

Bitumen

11.

Bone meal

12.

Branded atta, maida, suji and besan

13.

Bricks of all kinds including fly ash bricks, refractory bricks and ashphaltic roofing earthen tiles

14.

Buckets made of iron and steel , aluminum, plastic or other materials excluding those made of precious materials

15.

Candles

16.

Capital goods i.e. Plant and Machinery and parts thereof but excluding the goods on the sale of which a taxable person is not entitled for input tax credit under Sub Section 5 of Section 13 of the Act.

17.

Castor oil

18.

Centrifugal, mono block and submersible pump sets and parts thereof

19.

Clay including fireclay, fine china clay and ball clay

20.

Coal tar

21.

Coffee beans and seeds, cocoa pod and chicory

22.

Coir and Coir products, excluding coir mattresses

23.

Omitted

24.

Communication equipments such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)

25.

Computer stationary

26.

Cottage cheese ( Paneer)

27.

Cotton and cotton waste

28.

Crucibles

29.

Cups and glasses of paper and plastic

30.

Omitted

31.

Drugs and medicines including vaccines , syringes and dressing , mediated ointments produced under drug license, light liquid paraffin of IP grade, medical equipments/devices and implants

32.

Dry fruits

33.

Edible oils

34.

Electrodes

35.

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead and badla

36.

Exercise books, graph books and laboratory note books

37.

Omitted

38.

Ferrous and non-ferrous metals and alloys; non-metals such as aluminum, copper, zinc and extrusions of these

39.

Fibres of all types and fibre waste

40.

Fly ash

41.

Fried and roasted grams and groundnuts

42.

Hand pumps, spare parts and fittings thereof

43.

Hand Tools, Cutting Tools, Threading Tools, Power Tools, Grinding wheels and abrasives

44.

Handicrafts

45.

Hardware of iron and steel such as Aldrops, Latches, Handles, Hings, Door springs and door stoppers whether polished enamelled or plated

46.

Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower

47.

Karyana items, that is to say, hing, khaskhas, magaz of all kind, singhara, daru kuttu, gond katira, kamarkas, chasku, anardana, amla, ampapad, amb kutra, isubgoal, guggal, hallon, shikakai, sabudana, shora, soye, nishadar, farkari, muskapur, methi patta and gari burada.

48.

Honey

49.

Hosepipes and fittings thereof

50.

Hosiery goods

51.

Hurricane lanterns

52.

Omitted.

53.

Ice

54.

Imitation jewellery and synthetic gems

55.

Omitted.

56.

Industrial cables (High voltage cables, PVC or XLPE insulated wires and cables, jelly filled cables, optical fibres)

57.

Insulators

58.

Industrial inputs and packing materials (as per list appended to the Schedule)

59.

Intangible goods of all kinds like copyright, patent and rep license

60.

Telephones, cell phones, tele- printer, wireless equipment and parts thereof, Digital Video Disc & Compact Disc and Information Technology products as given hereunder

Sr. No.	Description	Heading No
	Word processing machines, Electronic typewriters (a) Word processing machines (b) Electronic typewriters	8469.11.00 8469.12.00
	Omitted.
	Omitted.	8520.20.00
	Prepared unrecorded media for sound recording	8523
	IT software of any media (a) Disc for laser reading systems for reproducing phenomena other than sound or image (b) Magnetic tapes for reproducing phenomena other than sound or image (c) Other Software (i) on floppy disc or cartridge tape (ii) on disk or on CD ROM (iii) on other media	8524.31.11 8424.40.11 8524.91.11 8524.91.12 8524.91.13
	Omitted.
	Radio communication receivers, Radio Pagers (a) Radio Pagers (b) Demodulators Other	8527.90.11 8527.90.12 8527.90.19
	Aerials, Antennae and parts	8529.10
	Omitted.
	Electrical capacitors, fixed, variable and parts. (a) Electrical capacitors, fixed, variable. (b) Parts	8532 8532.90.00
	Electronic Calculators	8470.10.00
	Electrical resistors	8533
	Printed Circuits	8534.00.00
	Switches, connectors, relays of up to 5 amps	8536.10.00
	DATA / Graphic Display tubes, other than Picture tubes and parts (a) Colour (b) Black & White or other monochrome	8540.40.00 8540.50.00
	Diodes, transistors & similar semi-conductor devices	8541
	Electronic integrated Circuits and Micro-assembles	8542
	Signal Generators and parts:- (a) Singal Generators (b) Parts	8543.20 8543.90.00
	Optical fibre cables madeup of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors	8544.70
	Optical fibre and optical fibre bundle , cables other than those of heading 8544.70	9001.10.00
	Liquid Crystal devices, flat panel display devices and parts :- (a) Liquid Crystal devices, flat panel display devices (b) Parts	9013.80.10 9013.9
	Computer systems and peripherals, Electronic diaries :- (a) Computer systems and peripherals (b) Electronic diaries	8471 8470.90.10
	Cathode ray oscilloscopes, spectrum analyzers, signal analyzers :- (a) Cathode ray oscilloscopes (b) Spectrum analyzers (c) Signal analyzers	9030.20.00 9030.39.20
	Parts and Accessories of HSN 84.69, 84.70 & 84.71	8473
	DC Micro motors, Stepper motors of 37.5 watts (a) DC Micro motors of an output not exceeding 37.5 W (b) DC Micro motors of an output not exceeding 750 W (c) Stepper motors of an output not exceeding 37.5 Watts (d) Stepper motors of an output not exceeding 750 W	8501.10.11 8501.31.11 8501.10.12 8501.31.12
	Parts of HSN 85.01	8503
	Omitted.	8471.90.00
	Omitted.	8505
	Omitted.	8517

61.

Kattha

62.

Kerosene lamps/ lantern petromax and glass chimney

63.

Kerosene oil sold through PDS

64.

Knitting wool and knitting needles

65.

Lac and shellac

66.

Leaf plates and cups

67.

Lignite

68.

Lime, Lime stone, Clinker & dolomite

69.

Linear alkyl benzene , L.A.B Sulphonic Acid , Alfa Olefin Sulphonate

70.

Metal castings

71.

Milk when purchased for use in manufacture of any goods other than tax free goods

72.

Shoes including Moulded plastic footwear , Hawai chappals and straps thereof, plastic footwear or Hand crafted footwear the price whereof does not exceed Rs. 750/-.

73.

Murmuralu, pelalu, atukulu, puffed rice and muri

74.

Napa Slabs (Rough flooring stones) and Shahbad stones

75.

Newars

76.

Non-mechanized boats used by fishermen for fishing

77.

Nuts, bolts, screws , fasteners and nails

78.

Oil cake, de-oiled cake and de-oiled rice- bran

79.

Omitted.

80.

Paddy, rice, wheat and pulses

81.

Paper, Paper Board and Newsprint Ammonia Paper, Blotting Paper, Carbon paper, Cellphane, PVC coated paper, Tissue paper, Art Boards, Card Boards, Corrugated Box, Duplex Board, Pulp Board, Straw Board, File cover other than plastic file covers and file Boards excluding Photographic paper and waste paper

82.

Pipes and pipes fittings of ductile pipes, poly venyl chloride, Reinforced Cement Concrete (RCC) pipes and sewerage waste (SW) pipes.

83.

Pizza bread

84.

Omitted.

85.

Omitted.

86.

Printed material including diary and calendar

87.

Printing ink excluding toner and cartridges

88.

Processed Fruits, Vegetables including Fruitjams, Jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed container or otherwise)

89.

Processed meat poultry and fish

90.

Pulp of bamboo, wood and paper

91.

Railway wagons , engines, coaches and parts thereof

92.

Readymade garments

93.

Refractory monolithic

94.

Renewable energy devices and spare parts

95.

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste whether or not in the form of pellets excluding molasses

96.

Omitted.

97.

River sand

98.

Roasted or fried grams and groundnut

99.

Safety matches

100.

Omitted.

100-A

Sales made by Canteen Stores Department serving military personal and ex-servicemen directly or through unit run canteens.

100-B	Sales made to Border Security Force Canteen of Jalandhar subject to the furnishing of a certified duly signed and stamped by the officer authorized to make such purchase certifying that the goods purchased are meant for sale to serving Border Security Force Personnel directly provided the canteen made total purchases from within the State of Punjab .
101.	Sales made to P.S.E.B. for generation, transmission and distribution of electrical energy against a certificate dully filled and signed by the competent authority.
102.	Omitted
103.	Scrap, parings and waste of metals, non metals, glass and plastic
104.	Sewing machines and parts thereof
105.	Ship and other water vessels
106.	Silk fabrics excluding handloom silks
107.	Skimmed milk powder and UHT milk
108.	Solvent oils, other than organic solvent oil
109.	Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies
110.	Omitted.
111.	Sports goods including exercise and multi gym equipments, accessories and parts thereof, sports apparel, football shoes and spikes
112.	Stainless steel sheets
113.	Starch
114.	Omitted.
115.	Sulphur of all kinds, other than sublimited sulphur, precipitated sulphur and colloidal sulphur
116.	Tamarind seed and powder
117.	Tea excluding green tea
118.	Toys excluding electronic toys
119.	Tractors, tractor tyres, tractor tubes and harvesters, attachments and parts thereof
120.	Transformers
121.	Transmission towers
122.	Umbrella except garden umbrella
123.	Unbranded bhujia and namkeen
124.	Unbranded washing soap
125.	Utensils of all kinds including pressure cookers and pans excluding utensils made of precious metals
126.	Vanaspati (Hydrogenated Vegetable Oils)
127.	Vegetable oils including gingili oil and bran oil
128.	Waste paper
129.	Wet dates and porridge
130.	Windmill for water pumping and for generation of electricity
131.	Wooden crates
132.	Writing ink
133.	Writing instruments, brushes for colour boxes
134.	Yarn of all types, including yarn waste and sewing thread (except cotton yarn).
135.	Zippers
136.	Baggar, Teelan, Kahi, Sarkanda, Chikkus, Tokray Dallan, Joori Kuchi
137.	Diesel Engines upto 10 BHP (Brake Horse Power) and parts thereof
138.	Baskets Tillon Grass and Sirki
139.	Omitted.
140.	Hand Fans
141.	Pawa, Bahi, Kahi dasta, Chakla- valen, Nimbu Nachor and Pinjara (rat) made of wood
142.	Kerosene Pressure Stoves and parts thereof
143.	Multilayer polyethylene film used for packing milk
144.	Plastic crockery including tub, mug, water jug, school tiffins, bottles, chapatti boxes, plastic spoons, katory, basin, tub, tokri, pattra
145.	Stone bajri, Crusher sand and Stone dust
146.	omitted
147.	Valves
148.	Omitted.
149.	Desert Water coolers and spare parts thereof
150.	Terry Towels
151.	Furnace Oil
152.	Sugar imported from out side the State of Punjab except levy sugar
153.	Omitted.
154.	All intangible goods like copyright, patent, rep license, Duty Entitlement Pass Book (DEPB) Duty Free Replenishment Certificate (DERC) and Duty Free Import Authorization (DFIA)
155.	Sweetened Flavoured Milk
156.	Desi Ghee
157.	Compact Florescent Lamps (CFL)
158.	Mentha Oil”
159.	Mosquito repellants, toilet cleaners, wood preservatives, chemicals for killing domestic insects, termicides, phenyl and similar other products, which are not used for agriculture purpose.
160.	Omitted.
161.	Truck and Bs Body Fabrication
162.	Wheat and paddy
163.	Aviation Turbine fuel when sold at the Airports in punjab to scheduled and non-scheduled airlines carrying passengers.
164.	Rice
165.	Sevian (vermicelly)
166.	Components Accessories and Spare Parts of Tire Arms weapons and Ammunitions Tanks parts sold to Ordnance Factories under Government of India.
167.	Mannually operated machines, which do not use electrical energy, such as Charcoal Iron Press, Sewian Machine Grinder, Juice Machine, Mincers and Wooden Bucket Ice Cream Maker.
168.	Sales made to the Punjab State Power Corporation Ltd. and Punjab State Transmission Corporation Ltd. for generation, transmission and distribution of electrical energy against a certificate duly filled and singed by the designated officers.
169.	Sugar including khandsari
170.	Timber
171.	Scaffolding

LIST OF INDUSTRIAL INPUTS AND PACKING MATERIALS

(SEE ENTRY NUMBER 58 OF SCHEDULE–B)

Serial No.	Heading No.	Description
(1)	(2)	(3)
1.	1516.00.00	Animal (including fish) fats and oils (crude, refined or purified).
2.	1518.00.40	Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified; inedible mixtures or preparations of fats and oils of this chapter.
3.	1520.00.00	Glycerol, Crude, Glycerol Waters and Glycerol lyes.
4.	1521.00.00	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured;
5.	1522.00.00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
6.	1702.00.00	Liquid glucose (non medicinal).
7.	2102.00.00	Yeasts (Active or Inactive); other single cell micro – organism, dead (but not including vaccines of headings 3002); prepared baking powders.
8.	2207.20.00	Denatured ethyl alcohol of any strength.
9.	2601.00.00	Iron ores and concentrates, including roasted iron pyrites
10.	2602.00.00	Manganese ores and concentrates, including ferruginous manganese ores and concentrate with manganese content of 20% or more, calculated on the dry weight.
11.	2603.00.00	Copper ores and concentrates.
12.	2604.00.00	Nickel ores and concentrates.
13.	2605.00.00	Cobalt ores and concentrates.
14.	2606.00.00	Aluminum ores and concentrates.
15.	2607.00.00	Lead ores and concentrates.
16.	2608.00.00	Zinc ores and concentrates.
17.	2609.00.00	Tin ores and concentrates.
18.	2610.00.00	Chromium ores and concentrates.
19.	2611.00.00	Tungsten ores and concentrates.
20.	2612.00.00	Uranium or Thorium ores and concentrates.
21.	2613.00.00	Molybdenum ores and concentrates.
22.	2614.00.00	Titanium ores and concentrates.
23.	2615.00.00	Niobium, Tantalum, Vanadium or Zirconium ores and concentrates.
24.	2616.00.00	Precious metal ores and concentrates.
25.	2617.10.00	Other ores and concentrates.
26.	2618.00.00	Granulated slag (slag sand) from the manufacture of iron or steel.
27.	2714.90.20	Bitumen
28.	2707.00.00	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
29.	2707.10.00	Benzole
30.	2707.30.00	Xylole
31.	2707.40.00	Naphthalene
32.	2707.60.00	Phenols
33.	2707.91.00	Creosote oils
34.	2710.11.90	Naphtha (other)
35.	2711.11.00	Natural Gas in Liquefied state (except LPG, Propane and Butane)
36.	2711.14.00	Butadiene
37.	2711.21.00	Natural Gas in Gaseous State other than Compressed Natural Gas (used as transport fuel)
38.	2712.20.00	Normal Paraffin and paraffin wax
39.	2707 20.00	Toluole
40.	2801.00.00	Fluorine, Chlorine, Bromine and Iodine.
41.	2802.00.00	Sulphur , sublimed or precipitated; colloidal sulphur.
42.	2803.00.00	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
43.	2804.00.00	Hydrogen, rare gases and other non-metals.
44.	2805.00.00	Alkali or alkaline earth metals; rare earth metals, scandium and ytrium, whether or not intermixed or inter alloyed; mercury.
45.	2807.00.00	Sulphuric acid and anhydrides thereof; Oleum.
46.	2808.00.00	Nitric acid; sulphonitric acids.
47.	2809.00.00	Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids.
48.	2810.00.00	Oxides or boron; boric acids.
49.	2811.00.00	Other inorganic acids and other inorganic oxyzen compounds of non-metals
50.	2812.00.00	Halides and halide oxides of non-metals.
51.	2813.00.00	Sulphides of non-metals; commercial phosphorus trisulphide.
52.	2814.00.00	Ammonia, anhydrous or in aqueous solution.
53.	2815.00.00	Sodium hydroxide (caustic soda); potassium hydroxides (caustic potash); peroxides of sodium or potassium.
54.	2806 00.00	Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
55.	2816.00.00	Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.
56.	2818.00.00	Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide
57.	2818.30.00	Aluminum hydroxides.
58.	2819.00.00	Chromium oxides and hydroxides.
59.	2820.00.00	Manganese oxides.
60.	2821.00.00	Iron oxides and hydroxides.
61.	2822.00.00	Cobalt oxides and hydroxides; commercial cobalt oxides.
62.	2823.00.00	Titanium oxide.
63.	2825.00.00	Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
64.	2826.00.00	Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
65.	2827.00.00	Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
66.	2828.00.00	Hypochlorites; commercial calcium hypochlorite; chlorites, hypobromites
67.	2829.00.00	Chlorates and Perchlorates; Bromates and Perbromates; Iodates and periodates.
68.	2830.00.00	Sulphides; Polysulphides.
69.	2831.00.00	Dithionites and sulphoxylates.
70.	2832.00.00	Sulphides; thiosulphates.
71.	2833.00.00	Sulphates; alums; peroxosulphates (persulphates)
72.	2834.00.00	Nitrites, nitrates.
73.	2835.00.00	Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates.
74.	2836.00.00	Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.
75.	2837.00.00	Cyanides, cyanide oxides and complex cyanides.
76.	2838.00.00	Fulminates, cyanates and thiocynates.
77.	2840.00.00	Borates; Peroxoborates (perborates).
78.	2841.30.00	Sodium dichromate.
79.	2841.50.90	Potassium dischromate.

80.	2844.00.00	Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
81.	2845.00.00	Isotopes other than those of heading No.2844: compounds, inorganic or organic of such isotopes, whether or not chemically defined.
82.	2846.00.00	Compounds, inorganic or organic, of rare earth metals of yttrium or scandium or of mixtures of these metals.
83.	2847.00.00	Hydrogen peroxide, whether or not solidified with urea.
84.	2848.00.00	Phosphides, whether or not chemically defined, excluding ferrophosphorus.
85.	2849.10.00	Calcium Carbide.
86.	2901.00.00	Acyclic Hydrcarbons
87.	2901.00.00	Propylene, Ethylene
88.	2902.00.00	Cyclic Hydrocarbons.
89.	2903.00.00	Halogenated derivatives of Hydrocarbons.
90.	2904.00.00	Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
91.	2905.00.00	Acyclic alcohols and their Halogenated, Sulphonated, nitrated or nitrosated derivatives.
92.	2905.11.00	Methanol
93.	2905.31.00	Di–ethylene Glycol, Mono Ethylene Glycol, Tri–Ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol
94.	2906.00.00	Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives.
95.	2907.00.00	Phenols and its salts
96.	2908.00.00	Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.
97.	2909.00.00	Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated, derivatives.
98.	2910.00.00	Epoxides, Epoxyalcohols, epoxyphenols and epoxythers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
99.	2910.10.00	Ethylene Oxide
100.	2911.00.00	Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
101.	2912.00.00	Aldehyde-function compounds, Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
102.	2913.00.00	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 2912.
103.	2915.00.00	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
104.	2916.00.00	Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
105.	2917.00.00	Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives.
106.	2917.36.00	Terephthalic Acid and its salt
107.	2917.37.00	Dimethyl terephthalate.
108.	2918.00.00	Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphanated, nitrated or nitrosated derivatives.

109.	2919.00.00	Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
110.	2920.00.00	Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives.
111.	2921.00.00	Amine- function compounds.
112.	2922.00.00	Oxygen – function amino-compounds.
113.	2923.00.00	Quaternery ammonium salts and hydroxides; lecithins and other phosphominolipids.
114.	2924.00.00	Carboxyamide-function compounds; amide-function compounds of carbonic acid.
115.	2925.00.00	Carboxyamide-function compounds (including saccharin and its salts) and imine function compounds.
116.	2926.00.00	Nitrile-function compounds.
117.	2927.00.00	Diazo, Azo-or-azoxy-compounds.
118.	2928.00.00	Organic derivatives of hydrazine or of hydroxylamine.
119.	2929.00.00	Compounds with other nitrogen function.
120.	2930.00.00	Organo-sulphur compounds.
121.	2931.00.00	Other organo – inorganic compounds
122.	2932.00.00	Heterocyclic compounds with oxygen heteroatom(s) only.
123.	2933.00.00	Heterocyclic compounds with nitrogen heteroatom(s) only.
124.	2934.00.00	Nucleic acids and their salts; other heterocyclic compounds.
125.	2935.00.00	Sulphonamides.
126.	2938.00.00	Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
127.	2939.00.00	Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
128.	2942.00.00	Other organic compounds.
129.	3201.00.00	Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
130.	3202.00.00	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.
131.	3203.00.00	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin as specified in Note 3 to this Chapter.
132.	3204.00.00	Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter as specified in Note 3 to this Chapter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.
133.	3205.00.00	Colour lakes; preparations based on colour lakes, as specified in Note 3 to this chapter.
134.	3206.00.00	Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 3203, 3204 or 3205 ; inorganic products of a kind used as luminophores, whether or not chemically defined.
135.	3207.40.00	Glass frit and other glass, in the form of powder, granules or flakes.
136.	3211.00.00	Prepared driers.
137.	3212.00.00	Dyes, acid dyes, alizarine dyes, basic dyes.
138.	3215.90.00	Printing ink whether or not concentrated or solid.
139.	3302.10.10	Synthetic flavoring essences.

140.	3402.00.00	Organic surface active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401.
141.	3403.00.00	Lubricating preparations (including cutting-oil preparations, bold or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals. - Containing petroleum oils or oils obtained from bituminous minerals :
142.	3501.00.00	Casein, cascinates and other Casein derivatives, casein glues.
143.	3503.00.30	Glues derived from bones, hides and similar items; fish glues.
144.	3507.00.00	Enzymes; prepared enzymes not elsewhere specified or included.
145.	3707.00.00	Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.
146.	3801.10.00	Artificial graphite; collodial or semicollodial graphite; preparations based on graphite or other carbon in the form of pastes, blocks, pastes or other semi-manufacturers.
147.	3802.00.00	Activated carbon, activated natural mineral products, animal black, including spent animal black.
148.	3804.00.00	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 38.03.
149.	3806.00.00	Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums.
150.	3806.10.90	Reducers and blanket wash/roller wash used in the printing industry. (organic composite solvents and thinners not elsewhere specified or included)
151.	3807.00.00	Wood tar, wood tar oils, wood creosotc, wood naphtha, vegetable pitch, brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch.
152.	3809.00.00	Finishing agents, dye carriers to accelerate the dyeing or fixing of due-stuffs and other products and preparations (for example, dressings and mordants). Of a kind used in textile, paper, leather or like industries, not elsewhere specified or included.
153.	3810.00.00	Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering brazing or welding; soldering brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods.
154.	3812.00.00	Prepared rubber accelerators, compounded plasticisers for rubber or plastics, not elsewhere specified or included anti-oxidising preparations and other compound stabilisers for rubber or plastics.
155.	3815.00.00	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
156.	3817.00.00	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 2707 or 2902.

157.	3818.00.00	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
158.	3823.00.00	Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols.
159.	3824.90.21	Elctroplating salts
160.	3901.00.00	Polymers of ethylene in primary forms
161.	3901.10.10	Linear Low Density Polyethylene (LLDPE) and Low Density Polyethylene (LDPE)
162.	3901.10.90	High Density Polyethylene (HDPE)
163.	3902.00.00	Polymers of propylene in primary forms
164.	3903.00.00	Polymers of styrene, in primary forms - Polystyrene:
165.	3904.00.00	Polymers of vinyl chloride or of other halogenated olefins, in primary forms
166.	3904.00.00	Polyvinyl Chloride (PVC)
167.	3905.00.00	Acrylic polymers in primary forms.
168.	3907.10.00	Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms.
169.	3907.00.00	Polyethylene Terephthalate Chips
170.	3908.00.00	Polyamides in primary forms.
171.	3909.00.00	Amino-resins, Phenolic resins and polyurethanes in primary forms.
172.	3910.00.00	Silicones in primary forms.
173.	3911.00.00	Petroleum resins, coumarone-indene resins, polyterpenes, polysuophides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included in primary forms.
174.	3912.00.00	Cellulose and its chemical derivatives, and cellulose others, not elsewhere specified or included in primary forms.
175.	3913.00.00	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.
176.	3914.00.00	Ion-exchangers based on polymers of heading Nos. 3901 to 4913. in primary forms.
177.	3917.22.00	Polymers of propylene or of other olefins, in primary forms.
178.	3918.10.00	Polymers of vinyl chloride or of other halogenated olefins, in primary forms
179.	3919.00.00	Self-adhesive plates, sheets, film foil, tape, strip and other flat shapes, of plastic, whether or not in rolls.
180.	3920.00.00	Flexible plain films.
181.	3923.00.00	Articles for the packing of goods, of plastics; namely boxes, cases, crates, containers, carboys, bottles, jerry cans and their stoppers, lids, caps of plastics (but not including insulated ware).
182.	3923.00.00	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.
183.	4001.00.00	Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
184.	4002.00.00	Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 4001 with any product of this heading, in primary forms or in plates, sheets or strip.
185.	4003.00.00	Reclaimed rubber in primary forms or in plates, sheets or strip.
186.	4005.00.00	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 4006.
187.	4408.00.00	Veneer
188.	4701.00.00	Mechanical wood pulp
189.	4702.00.00	Chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
190.	4819.00.00	Cartons (including flattened or folded cartons). Boxes (including flattened or folded boxes) cases, bags and other packing containers of paper, paperboard, whether in assembled or unassembled condition.
191.	4821.00.00	Paper printed labels and paperboard printed labels.
192.	4823.12.00	Paper self adhesive tape and printed wrappers used for packing.
193.	5402.00.00	Synthetic filament yarn (Partially Oriented Yarn, Polyester Texturised Yarn)
194.	5505.10.00	Waste (including noils, yarn waste and garneted stock) of man-made fibres.
195.	6305.10.00	Sacks and bags of a kind used for the packing of goods, of jute or of other textile based fibres of heading No. 5303.
196.	7010.90.00	Carboys, bottles, jars, phials of glass, of a kind used for the packing of goods; stoppers, lids and other closures of glass.
197.	7601.20.00	Aluminium its alloys and products (except extrusions)
198.	7604.29.10	Aluminium conductor steel reinforced (ACSR)
199.		Acid slurry.
200.		Activated Carbon
201.		Additives, Salts, Stippers, Passivations, Intermediates and other chemicals used in Various types of Electroplatings such as Nickel, Zinc, Copper, Satin Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt, etc.
202.		All packing material including plastic containers, tin containers and glass containers.
203.		Amino Hardener, Epoxy Hardener, Accelator, Epoxy Resins, Epoxy Hardener UF Resin
204.		Basic chromium sulphate, sodium bi-chromate; bleach liquid.
205.		Bone sinews.
206.		Bones (burnt)
207.		Bones (crushed)
208.		Boric Acid and Borax Powder.
209.		Brackets of bearings.
210.		Buttons, Elastic, Zip Paper Foam
211.		Caustic and Soda Ash.
212.		CP accessories.
213.		Degreasing, Preparations, Wetting Agents Penetrators.
214.		Emery Powders, Animal Glue, Leather Wheels, Lustre (Polishing Composition) Cotton Buffs, Namda, Flap Wheels and all types of polishing materials and steel wire brush.
215.		Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetric Acid and their Derivatives. (Other organic–inorganic compounds)
216.		Hand tools.
217.		Hosiery knitting needles.
218.		Maize starch, glucose ‘D’, maize gluten, maize germ & oil.
219.		Motor stampings.
220.		Nickel Sulphate, Nickel Chloride, Nickel Carbonate, Chromic Acid, Chrome Salt and other Acids etc.
221.		Nitrocellulose Lacquers in Aqueous and Non-Aqueous Medium
222.		Nonferrous metals like Copper, Zinc, Nickel, tin, Manganese Silicon, Aluminium, Lead Amode.
223.		Nuts and Bolts, screws and fasteners.
224.		Organic Composite Solvents / Thinners
225.		Paper Cones and Paper Pipes
226.		Polyester Staple Fibre waste.
227.		Polyester Staple Fibre, Polyester Staple Fibre Fill and Acrylic Fibre.
228.		Power Coating, Stoving Enamels, Stoving Enamels, Stoving Primers and Stoving Thinners.
229.		Prepared Liquid Pigments and Dye Solutions
230.		Pulley.
231.		Retarders used in the printing Industry
232.		Sodium Acetate, Sodium Sulphate, Hydrogen Peroxide.
233.		Sodium Bi Sulphate and Sodium Meta Bi Sulphite
234.		Sodium Nitrite, Sodium Nitrate, Potassium Nitrate.
235.		Sodium Silicate
236.		Sodium Sulphide
237.		Turpentine Oil
238.		Wool tops, Acrylic tops, Viscose tops, Nylon tops and blended tops.
239.		Zinc Oxide
240.		Pre-sensitised Aluminium Plates , Printing Rubber-Blankets and Lith Films.

Areca nut powder and betel nut

Bamboo

Bearings of all types

Bed sheets, pillow covers and other made ups, but excluding blankets made of shoddy yarn, and shawls

Beedi leaves

Railway wagons , engines, coaches and parts thereof

Readymade garments

Refractory monolithic

Renewable energy devices and spare parts

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste whether or not in the form of pellets excluding molasses

Omitted.

River sand

Roasted or fried grams and groundnut

Safety matches

Omitted.

100-A

Sales made by Canteen Stores Department serving military personal and ex-servicemen directly or through unit run canteens.

Sales made to P.S.E.B. for generation, transmission and distribution of electrical energy against a certificate dully filled and signed by the competent authority.

Omitted

Scrap, parings and waste of metals, non metals, glass and plastic

Description