TAX RATES  - GOODS TAXABLE @ 4%

THE THIRD SCHEDULE

(See section 4)

List of Goods Taxed at 4%

 

 

Sr. No.

COMMODITY

1.        

Agricultural implements not operated manually or not driven by animal

2.        

All equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) etc.

3.        

All intangible goods like copyright, patent, rep license, goodwill etc.

4.        

All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles.

5.        

All types of yarn other than cotton and silk yarn in hank and sewing thread.

6.        

Aluminium utensils and enameled utensils.

7.        

Arecanut powder and betel nut

8.        

Bamboo

9.        

Bearings

10.    

Beedi leaves

11.    

Beltings

12.    

Bicycles, tricycles, cycle rickshaws and parts

13.    

Bitumen

14.    

Bone meal

15.    

Branded bread

16.    

Bulk drugs

17.    

Castings

18.    

Centrifugal, monobloc and submersible pumps and parts thereof

19.    

Coffee beans and seeds, cocoa pod, green tea leaf and chicory

20.    

Chemical fertilizers, pesticides, weedicides and insecticides

21.    

Coir and coir products excluding coir mattresses

22.    

Cotton and cotton waste

23.    

Crucibles

24.    

Declared goods as specified in section 14 of the Central Sales Tax Act-1956

25.    

Edible oils, oil cake and de-oiled cake

26.    

Electrodes

27.    

Exercise book, graph book and laboratory note book

28.    

Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those

29.    

Fibers of all types and fiber waste

30.    

Flour, atta, maida, suji, besan, etc.

31.    

Fried grams

32.    

Gur, jaggery, and edible variety of rub gur

33.    

Hand pumps and spare parts

34.    

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

35.    

Hose pipes

36.    

Hosiery goods

37.    

Husk and bran of cereals

38.    

Ice

39.    

Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati

40.    

Industrial cables (High voltage cables, ELPE Cables, jelly filled cables, optical fibres)

41.    

IT products including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof

42.    

Kerosene oil sold through PDS

43.    

Leaf plates and cups

44.    

Murmuralu, pelalu, atukulu, puffed rice, muri

45.    

Newars

46.    

Napa Slabs (Rough flooring stones)

47.    

Ores and minerals

48.    

Paddy, rice, wheat and pulses

49.    

Paper and newsprint

50.    

Pipes of all varieties including GI pipes, CI pipes, ductile pipes and PVC pipes

51.    

Plastic footwear

52.    

Printed material including diary, calendar etc.

53.    

Printing ink excluding toner and cartridges

54.    

Processed and branded salt

55.    

Pulp of bamboo, wood and paper

56.    

Rail coaches engines and wagons

57.    

Readymade garments

58.    

Renewable energy devices and spare parts

59.    

Safety matches

60.    

Seeds

61.    

Sewing machines

62.    

Ship and other water vessels

63.    

Silk fabrics

64.    

Skimmed milk powder

65.    

Solvent oils other than organic solvent oil

66.    

Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies

67.    

Sports goods excluding apparels and footwear

68.    

Starch

69.    

Sugar and khandsari

70.    

Tamarind

71.    

Tractors, threshers, harvesters and attachments and parts thereof

72.    

Transmission towers

73.    

Umbrella except garden umbrella

74.    

Vanaspati (Hydrogenated vegetable oil)

75.    

Vegetable oil including gingili oil and bran oil

76.    

Writing instruments