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updated upto 31.03.2012

SCHEDULE "C"
SECTION 16(2)
Commodities to be taxed @ 5% under VAT
Rate of tax enhanced from 4% to 5% vide Notifcation SRO 147 of 2010 dated 31.03.2010 except Declared goods
notified at S.No. 47 for which rate of tax shall continue @ 4% as per sec. 14 of the CST Act, 1956

S.No. Description
1 Acids
2 ACSR
3 xxxxxxxxxxx
[Entry Transposed to Schedule "A" (Entry 1-A) vide notification SRO 147 of 2010 dt. 31.03.2010
All equipments for communications such as, private branch exchange
4 (PBX) & Elect. Private Automatic Branch Exch (EPABX)

5 All intangible goods like copyright, patent, rep. licence.

All kinds of bricks including fly ash bricks, refractory bricks and
6
asphaltic roofing earthern tiles
7 All metal castings
All processed fruit, vegetables etc including fruit jams, jelly, pickles,
8 marmalades, fruit squash, paste, fruit drink and fruit juice (whether
in sealed containers or otherwise) Aam Papad.
All type of yarn other than cotton and silk yarn in hank & sewing
9
thread.
All utensils including pressure cookers/pans except utensils made of
10
precious metals
11 Aluminium and its alloys
12 Arecanut powder and betel nut
13 Articles made of rolled gold and imitation gold
14 Bagasse
15 Bamboo
16 Basic Chromium sulphate, Sodium bichromate
17 Bearings
18 Bed sheet, Bed cover pillow cover "other made-ups"
Words "other made-ups" omitted vide Notification SRO 115 of 2007 dt.30.03.2007
19 Beedi leaves
20 Beltings
Bi-cycles, tri-cycles, tyres and tubes thereof , cycle rickshaws and
21
parts thereof.
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[Bio-fertilizers and micro nutrients, also] Plant growth promoters

22 and regulators, herbicides, rodenticides, [xxxxxxxxxxxxxxxxxxx.]

Commodities "Insceticides and Weedicides" transposted to Schedule "A" and inserted as Entry 26-A
after entry No.26 vide SRO 108 of 2011 dated 31.03.2011.
Commodities "Bio fertilizers and micro nutrients alongwith the word 'also' omitted vide SRO 122 of
2012 dated 31.03.2012.

23 Biomas briquettes
24 Bitumen
25 Bone meal
Buckets made of iron and steel, aluminium, plastic or other materials
26
(except precious materials), Plastic mugs and basins.
27 Bulk drugs
28 Candles
29 Capital goods
30 Carpets locally handmade/handloom.
31 Castings
32 Castor oil
33 Caustic soda, caustic potash , soda ash, Sodium bicarbonate
Centrifugal & monobolic & submersible pumps and parts thereof
34
35 Coal
36 Coal tar
37 Coffee beans and seeds, cocoa pod, green tea leaf & chicory
38 Chemical fertilizers and pesticides
Entry omitted vide SRO 122 of 2012 dated 31.03.2012.

39 Clay including fire clay, fine china clay and ball clay
40 Coir and Coir products excluding Coir mattresses
41 Comb/hair combs
42 Computer stationery
43 Cotton & Cotton waste
44 xxxxxxxxxxx
Entry Transposed to Schedule "A" as Entry 11-A vide notification SRO 147 of 2010 dt. 31.03.2010
45 Crucibles
46 Cups and glasses of paper and plastic
47 Declared goods
Drugs and medicines including vaccines, syringes and dressings,
48 medicated ointments produced under drugs licence, light liquid
paraffin of I.P grade.
49 Dry apricots (ladakhi)
50 Dyes, acid dyes, basic dyes
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51 Edible oils and oil cake

52 Edible variety of rub gur
53 Electrodes and welding rods
54 Exercise books, graph books and laboratory note-book
Embroidery or Zari articles, that is to say, Inu Zari ,Kasab, Saima,
55
Dabka, Chumki, Gota, Sitara, Naqsi, Kora, Glass bead, Badla
Ferrous and non-ferrous metals and alloys, non-metals, such as
56
copper, zinc and extrusions thereof
57 Feeding bottles and nipples
58 Fibres of all types and fibre waste
59 Fly ash
60 Fried and roasted gram
61 Hand pumps and spare parts thereof.
62 Havan samagri including[dhoop, agarbati],Dhupkathi & Dhupbati
(Items "dhoop & agarbati transposed to sch"A" as Entry 14-A vide SRO 147 of 2010 dt 31.03.10 &
Commodity "Havan Samagri"transposed to Sch"A" in Entry 14-A vide SRO 108 dt.31.03.2011
Herb, bark, dry plant, dry root commonly known as jadi booti and dry
63
flower.
64 Hides, Skins and animal hair
65 Hing (Asafoetida)
66 Honey
67 Hose pipes and fittings thereof
68 Hosiery goods
69 Husk and bran of cereals
70 Ice
71 Imitation Jewellery
Industrial cables (High voltage cables, XLPE cables, jelly filled cables,
72
optical fibres)
Industrial inputs, packing materials and I.T. products (as per list
73 attached) Computers, telephones and parts thereof, teleprinter and
wireless equipments and parts thereof.
The word "computers" omitted vide SRO 122 of 2012 dated 31.03.2012

74 Insulators
75 Katha
76 Kerosene lamp/lanterns, petromax and glass chimney
77 Khandsari
78 Khoya/ khoa
79 Knitting wool and raw wool
words (and raw wool) omitted vide SRO 39 dt 11.2.2008
80 Latex, dry ribbed
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81 Leaf plates and cups

82 Lignite
83 Lime, Lime stone, clinker and dolomite
84 Linear alkyl benezene,L.A.B Sulphonic acid, Alfaolefin sulphonate
Maize gluten, maize germ and oil, and maize products like liquid
glucose, Maltodexirin, Hydrol corn steep liquor, Glucose"D",
85
Dextrose Monohydrate or powder for food drink having Dextrose,
monohydrate as major ingredients.
86 Medical equipment/ devices and implants
87 Mixed PVC stabilizer
88 Moulded plastic footwear, hawai chapals and straps thereof
89 Mumuralu, pelalu, atukulu. puffed rice, muri
90 Napa Slabs (Rough flooring stones) and Shahabad stone
91 Newars
92 Non.machanised boats used by fishermen for fishing
93 Nuts, bolts, screws, Nails and fastners
94 Oil seeds
95 Ores and minerals
96 Paddy, rice, wheat, pulses, flour, atta ,maida, suji and besan
Shall figure in 0% rate category only upto 31/03/2006 (31-03-06 substituted with 30-09-06 vide
SRO 121Dated 31-03-06 and figures 30.09.2006 substituted with figures 31.03.2007 vide SRO 320 of
29.09.2006. Again figures 31.03.2007 substituted with figures 31.03.2008 vide SRO 92 of 2007 dated
22.03.2007) thereafter shall figure in 4% rate category.

97 Paper , paper board and newsprint

98 Paraffin wax
99 PDS Kerosene
100 Pipes of all varieties including fittings thereof
101 Pizza bread
102 Plastic footwear
103 Plastic granules, plastic powder and master batches
104 Polyster and staple fibre yarn
105 Porridge
106 Printed materials including diary and calendar
107 Printing ink excluding toner and cartridges
108 Processed meat, poultry and fish
109 Pulp of bamboo, wood and paper
110 Railway wagons, engines, coaches and parts thereof
111 Readymade garments
112 Refractory monolithic
113 Renewable energy devices and spare parts thereof.
114 River sand
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115 Rubber, raw rubber

116 Safety matches
117 Sewing machine and its accessories
118 Ship and other water vessels
Silk fabrics (subject to abolition of rental agreement) excluding
119
handloom silks
120 Skimmed milk powder and UHT milk
121 Solvent oils other than organic solvent oil
Spices of all varieties and forms including cumin seed, aniseed,
122
turmeric, pepper and dry chillies.
123 Sports goods excluding apparels and footwear
124 Stainless steel sheets
125 Starch
126 Tamarind seed and powder
127 Tea
128 Tools
129 Toys excluding electronic toys
Tractors, threshers, Tillers, Harvesters and attachments and parts
130
thereof
131 Transformers
132 Transmission towers
133 Umbrella except garden umbrella
134 Vanaspati (Hydrogenated Vegetable Oil)
135 Vegetable oil including Gingili oil and Bran oil
136 Walnut Almonds & kernels thereof
the word "walnut" deleted vide Notification SRO 319 dt.29.09.2006
Handmade or machine made washing soap (except detergent based).
137
Entry 137 recast vide Notification SRO 79 of 2008 dt. 24.3.2008

138 Wet dates

139 Willow clefts
140 Wooden crates
141 Writing ink
Writing instruments,Geometry boxes,color boxes, crayons and Pencil
142
Sharpners.
The items "crayons and pencil sharpners" omitted vide SRO 122 of 2012 dated 31.03.2012

143 All other goods of local importance not notified as tax free goods.
All such items previously covered under Schedule "G" of SRO 137
144 dated 20.04.2000 but not specified in any schedule of this
notiftication.
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Optical goods, that is to say spectacles, sunglasses, goggles, lenses

145 and frames including attachments, parts and accessories thereof and
lens care solution.
Entry 145 added vide Notification SRO 79 of 2008 dt. 24.3.2008