II The Industrial Inputs and Packing Materials to be taxed @ 5% (See sub-section (1) of Section 9 and sub-section (2) of Section 13) Sl.
No.
Description “HSN” Code means ”Harmonised System of Nomenclature”s
(1) (2) (3)
1. Animal including fish fats, oils, crude refined or purified
(1) Pig fats (including lard) and poultry fat other than that of
(2) Fats of bovine animals, sheep or goats, other than those of heading
(3) Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
(4) Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
(5) Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
(6) Animal fats and oils and their fractions Deleted
2. Glycerol, crude, glycerol waters and glycerol lyes Deleted
3. Vegetable waxes, Bees waxes Vegetable waxes Bee waxes Shellax wax Deleted
4. Animals or vegetable fats boiled, oxidized, dehydrated, etc.
Deleted
5. Denatured ethyl alcohol of any strength Deleted
6. Iron ores and concentrates, including roasted iron pyrites Deleted
7. Manganese ores and concentrates Deleted
8. Copper ores and concentrates Deleted
9. Nickel ores and concentrates Deleted
10. Cobalt ores and concentrates Deleted
11. Aluminium ores and concentrates Deleted
12. Lead ores and concentrates Deleted
13. Zinc ores and concentrates Deleted
14. Tin ores and concentrates Deleted
15. Chromium ores and concentrates Deleted
16. Tungsten ores and concentrates Deleted
17. Uranium or thorium ores and concentrates Deleted
18. Molybdenum ores and concentrates Deleted 96
19. Titanium ores and concentrates Deleted
20. Niobium, tantalum, vanadium or zirconium ores and concentrates
(1) Niobium, Tantalum, ores and concentrates
(2) Vanadium ores and concentrates
(3) Zirconium ores and concentrates Deleted
21. Precious metal ores and concentrates
(1) Silver ores and concentrates
(2) Gold ores and concentrates Deleted
22. Antimony ores and concentrates Deleted
23. Granulated slag (slag sand) from manufacturing of iron or steel Deleted
24. Benzole Deleted
25. Toluole Deleted
26. Xylole Deleted
27. Naphthalene Deleted
28. Phenols Deleted
29. Creosole oils Deleted
30. Normal Paraffin Deleted
31. Butadiene Deleted
32. Fluorine, chlorine, bromine and iodine
(1) Fluorine
(2) Chlorine
(3) Bromine
(4) Iodine Deleted
33. Sulphur, Sublimed or Precipitated, Colloidal Sulphur
(1) Sublimed Sulphur
(2) Precipitated Sulphur
(3) Collodial Sulphur Deleted
34. Carbon (carbon blacks & other forms of carbon)
(1) Carbon black
(2) Acetylene black
(3) Other Deleted
35. Hydrogen, rare gases & other non-metals
(1) Hydrogen
(2) Argon
(3) Other rare gases
(4) Nitrogen
(5) Oxygen
(6) Boron
(7) Tellurium
(8) Silicon
(9) Phosphorus
(10) Arsenic
(11) Selenium Deleted
36. Alkali or alkaline earth metals
(1) Sodium
(2) Calcium
(3) Other
(4) Mercury Deleted 97
(5) Rare earth metals
37. Hydrogen chloride (Hydrochloric acid) Deleted
38. Sulphuric acid anhydrides Deleted
39. Nitric acid, sulphonitric acids
(1) Nitric acid
(2) Sulphonitric acid Deleted
40. Diphosphorous pentaoxide, phosphoric acid, etc.
(1) Diphosphorous pentaoxide
(2) Phosphoric acid
(3) Polyphosphoric acid Deleted
41. Oxides of boron, boric acids
(1) Oxides of boron
(2) Boric acids Deleted
42. Halides and halide oxides of non-metals
(1) Phosgene
(2) Phosphorus trichloride
(3) Phosphorus oxychloride
(4) Sulphur oxychloride, thinly chloride
(5) Silicon tetrachloride
(6) Other Deleted
43. Sulphides of non-metals
(1) carbon disulphide
(2) arsenic disulphide (artificial)
(3) commercial phosphorus trisulphide Deleted
44. Ammonia, anhydrous Deleted
45. Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash)
(1) Sodium hydroxide (caustic soda)
(2) Potassium hydroxide (caustic potash) Deleted
46. Hydroxide and peroxide of magnesium
(1) Magnesium Hydroxide
(2) Magnesium peroxide Deleted
47. Aluminium hydroxide Deleted
48. Chromium oxides and hydroxides
(1) Chromium trioxide
(2) Other Deleted
49. Manganese oxides
(1) Manganese dioxide
(2) Other Deleted
50. Iron oxides and hydroxides
(1) Iron oxides
(2) Iron hydroxide Deleted
51. Cobalt oxides and hydroxides
(1) Cobalt oxides
(2) Cobalt hydroxides Deleted
52. Titanium oxides
(1) Titanium dioxide
(2) Other Deleted
53. Hydrazine & hydroxylamine and their inorganic salts
(1) Hydrazine, znhydrous Deleted 98
(2) Hydrazine hydrate
(3) Hydrazine sulphate
(4) Hydroxylamine sulphate
(5) Other
54. Flurides, fluorosilicates, etc.
(1) Ammonium fluorides
(2) Sodium fluorides
(3) Aluminium fluorides
(4) Magnesium fluorides
(5) Flourosilicates of sodium
(6) Flourosilicates of potassium
(7) Other Deleted
55. Chlorides, chloride oxides
(1) Ammonium chloride
(2) Calcium chloride
(3) Chlorides of Magnesium
(4) Chlorides of Aluminium
(5) Chlorides of Iron
(6) Chlorides of Cobalt
(7) Chlorides of Nickel
(8) Chlories of Zinc
(9) Mercuric chloride
(10) Mercurous chloride
(11) Strontium chloride
(12) Cuprous chloride
(13) Chloride oxydies and chloride hydroxides of copper
(a) Copper oxychloride
(b) Other Deleted
56. Chlorates and perchlorates, Bromates, etc.
(1) Chlorates of sodium
(2) Barium chlorates
(3) Potassium chlorate
(4) Magnesium chlorate
(5) Other Chlorates
(6) Perchlorates
(7) Bromates and perbromates Deleted
57. Sulphides, Polysulphides
(1) Sodium sulphides
(2) Zinc sulphides
(3) Cadmium sulphides
(4) Other sulphides
(5) Polysulphides Deleted
58. Dithionites and sulphoxylates
(1) Sodium Dithionites
(2) Sodium sulphoxylates
(3) Other Dithionites
(4) Other sulphoxylates Deleted
59. Sulphites thiosulphates
(1) Sodium bi-sulphite
(2) Sodium hydrosulphite
(3) Other sodium sulphite
(4) Potassium metabisulphite
(5) Magnesium sulphite
(6) Sodium thiosulphate
(7) Magnesium thiosulphate Deleted 99
(8) Other thiosulphate
60. Copper sulphate Deleted
61. Nitrites, nitrates
(1) Sodium nitrite
(2) Other nitrites
(3) Potassium nitrate
(4) Strontium nitrate
(5) Magnesium nitrate
(6) Barium Nitrate
(7) Thorium Nitrate Deleted
62. Phosphinates, phosphonates, etc.
(1) Calcium hypophosphite
(2) Manesium hypophosphite Deleted
63. Carbonates, peroxocarbonates.
(1) Commercial ammonium carbonate and other ammonium carbonates
(2) Disodium carbonate dense
(3) Disodium carbonate light
(4) Other disodium carbonate
(5) Sodium hydrogen carbonate (Sodium bicarbonate)
(6) Potassium carbonates
(7) Calcium carbonates
(8) Barium carbonate
(9) Lead carbonate
(10) Lithium carbonates
(11) Strontium carbonate
(12) Percarbonates
(13) Magnesium carbonate
(14) Aluminium bicarbonate Deleted
64. Cyanides, cyanide oxides
(1) Sodium cyanide
(2) Potassium cyanide
(3) Double cyanide of potassium and sodium
(4) Ammonium sulphocyanide
(5) Potassium ferricyanide
(6) Potassium ferrocyanide
(7) Sodium ferrocyanide
(8) Sodium nitrophruside
(9) Other comlex cyanides Deleted
65. Fulminates, cynates and thiocyanates,
(1) Fulminates
(2) Cyanates
(3) Thiocyanates Deleted
66. Borates peroxoborates
(1) Disodium tetraborate, anhydrous
(2) Other disodium tetraborate
(3) Magnesium borates
(4) Peroxoborates Deleted
67. Sodium dichromate Deleted
68. Potassium dischromate Deleted
69. Radioactive chemicals elements
(1) natural uranium and its compounds
(2) Uranium enriched in U235 and its Deleted 100 compounds: Plutonium and its compounds
(3) Uranium depleted in U235 and its compounds, Thorium and its compounds
(4) Radioactive elements other than those of sub-heading 2844.10, 2844.20 or 2844.30
70. Isotopes and compounds
(1) Heavy water (deuterium oxide)
(2) Nuclear fuels not elsewhere included or specified Deleted
71. Compounds, inorganic or organic of rare earth metals
(1) Cerium oxides
(2) Other cerium compounds
(3) Rare earth oxides not elsewhere included or specified in any Chapter of the Central Excise Tariff Act, 1985 (Central Act 5 of 1986)
(4) Rare earth fluorides not elsewhere included or specified in any Chapter of the Central Excise tariff Act, 1985 (Central Act 5 of 1986)
(5) Rare earth chlorides not elsewhere included or specified in any chapter of the Central Excise Tariff Act, 1985 (Central Act 5 of 1996)
(6) Others Deleted
72. Phosphides, whether or not chemically defined
(1) of copper
(2) of zinc
(3) other Deleted
73. Calcium carbides Deleted
74. Ethylene, Propylene
(1) Ethylene
(2) Propylene Deleted
75. Cylic Hydrocarbons
(1) Cyclohexane
(2) Benzenes
(3) Tolune
(4) O-xylene
(5) M-xylene
(6) P-xylene
(7) Mixed xylene lsomers
(8) Styrene
(9) Ethyle Benzene
(10) Cumene
(11) Dipentene
(12) Dephenyl methane
(13) Dodecyclic benzenes (excluding mixed alkylarenes)
(14) Napthalene
(15) Isobutyl benzene Deleted
76. Halogenated derivatives of Hydrocarbons
(1) Chloromethane (methyl chloride)
(2) Chloromethane (ethyl chloride)
(3) Dichloromethane (methylene chloride)
(4) Chloroform (trichloromethane)
(5) Carbon tetrachloride (CC14- Deleted 101 Tetrachloromethane)
(6) 1,2-Dichloroephane (ethylene dichloride)
(7) Tetrachloroethane
(8) Trichloroethane
(9) Vinyl chloride (Chloroethylene)
(10) Trichloroethylene
(11) Tetrachloroethylene (Perchloroethylene)
(12) Flourinated derivatives of acyclic hydrocarbons
(13) Brominated derivatives of acyclic hydrocarbons
(14) Iodinated derivatives of acyclic hydrocarbons
(15) Trichlorofluoromethane
(16) Dichlorodifluoromethane
(17) Trichlorofluoroethane
(18) 1, 2 Dichlorotetrafluoroethane
(19) Chloropentafluoroethane
(20) Chlorotrifluoro-methane
(21) Pentachlori fluoroethane
(22) Tetrachlorodi fluorethane
(23) Heptachlorodi fluropropane
(24) Hexachlorodi fluropropane
(25) Pentachlorotri fluropropane
(26) Tetrachloropetra fluropropane
(27) Trichloropenta fluropropane
(28) Dichlorohexa fluropropane
(29) Chlorohepta fluropropane
(30) Bromochlorodifluoro-methane
(31) Bromotrifluoro-methane
(32) Dibromotetra-fluoro-ethanes
(33) Other perhalogenated derivatives with flourorine and chlorine
(34) Halogenated derivatives of methane, ethane or propene halogenated only with flouorine and chlorine HCFC3
(35) 1, 2, 3, 4, 5, 6, - Hexachlorocyclohexane
(36) Chlorobenzene (mono chloro)
(37) Ortho-dichlorobenzene
(38) Para-dichlorobenzene
(39) Hexachloro benzene other than indane
(40) DDT (Dichloro-diphenyl-trichloroethane)
(a) DDT – Technical 75 Wdp
(b) Other
(41) Chloro-fluorobenzene
(42) Benzal chloride (Benzyl dichloride)
(43) Benzo trichloride
(44) Benzye Chloride
(45) Parachloro-toluene (4-Chloromethyl benzene)
(46) Napthalene chlorinated
(47) Chlorofluoro aniline
77. Sulphonated, nitrated or nitrosated derivatives of hydrocarbons
(1) Benzene sulphonic acid
(2) 1, 5 Napthalene disulphonic acid (Armstrong’s Acid)
(3) Napthalene sulphonic acid
(4) Vinyl sulphone
(5) Nitrobenzene Deleted 102
(6) Meta dintrobenzene
(7) Meta nitrotoluene
(8) Ortho nitrotoluene
(9) Paranitrotoluene
(10) Dinitrotoluene
(11) 2, 5 Dichloronitrobenzene
(12) Dinitrochlorobenzene
(13) Meta nitrochlorobenzene
(14) Ortho nitrochlorobenene
(15) Para nitrochlorobenzene
(16) 2-nitro-chlorotoluene
(17) Sodium meta nitrobenzene sulphonate
78. Methanol Deleted
79. DI-Ethylene Glycol, Mono-Ethylene Glycol Deleted
80. Cyclic alcohols
(1) Menthol
(2) Cyclohexanol methyl-cyclohereanols and dimethylcyclohexanols
(3) Sterols and inositols
(a) Cholesterol
(b) Other
(4) Terpineols
(5) Borneol
(6) Benzyl alcohol
(7) Clinnamic alcohol
(8) Phenylethyl alcohol Deleted
81. Halogenated, sulphonated, nitrated or nitrosated derivatives of Phenols and Phenol alcohols
(1) Derivatives containing only halogen substituents and their salts
(2) Phenol sulphonic acids, Naphthol sulphonic acids
(3) G acid (2-naphtol-6) 8 disulphonic acid
(4) Salts of G acid
(5) Beta naphtol sulphonic acids
(6) Nevile-winther acid (1-naphthol 4 sulphonic acid)
(7) Schaeffer acid (2-Naphthol-6-sulphonic acid)
(8) R acid (2-Naphthol 3, 6 disulphonic acid) and its disodium salt and salt of R acid
(9) Chromotropic acid (1, 8- dihydroxynaphthalene 3, 6-disulfonic acid)
(10) Para nitrophenol
(11) Musk xylol Deleted
82. Ethers, ether-alcohols, ether phenols etc.
(1) Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
(a) Diethyl ether
(b) Other
(2) Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
(3) 4-chloro 2 nitro anisole
(4) Ortho nitro anisole
(5) Diphenyl oxide
(6) Musk ambrette Deleted 103
(7) 2, 2-Oxyduethonol (diethylene glycol digol)
(8) Monomethyl ethers of ethylene glycol or of diethylene glycol)
(9) Monobutyl ethers of ethylene glycol or of diethylene glycol
(10) Other monoalkylethers of ethylene glycol or of diethylene glycol
(11) Ether phenols, ether alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives
(a) Guaiacol
(b) Isoeugenol
(c) Guaiacol sulphonate
(d) Others
(12) Alcohol peroxides, ether peroxides, ketone peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives
83. Expoxides, epoxyalcohols, epoxyethers
(1) Methyloxirane (propylene oxide)
(2) 1-chlora-2, 3, -epoxypropane (epychorohydrin)
(3) Others Deleted
84. Ethylene Oxide Deleted
85. Acetals and hemiacetals
(1) Acetals and hemiacetals whether or not with other oxygen function
(2) Others Deleted
86. Aldehydes whether or not with other oxygen function
(1) Methanal (formaldehyde)
(2) Ethanal (acetaldehyde)
(3) Butanal (butyraldehyde normal isomer)
(4) Crotonaldehyde
(5) Heptaldehydes (heptanal)
(6) Glyoxal
(7) Banzaldehyde
(8) Cinnamicaldeyde
(9) Phenyl acetaldeyde
(10) Aldehyde-alcohols
(11) Vanillin (4-hydroxy-3-methoxybenzaldehyde)
(12) Ethylvanillin (3-ethoxy-4-hydroxybenzal dehyde)
(13) Anisicaldehyde (anisaldehyde)
(14) Heliotropin (piperonyl aldehyde)
(15) Thiacetazone
(16) 3, 4, 5-trimethoxy-benzaldehyde Deleted
87. Halogenated, sulphonated, nitrated derivatives of phenols alcohols.
(1) Ortho-chloro-benzaldehyde
(2) Other Deleted
88. Saturated acylic monocarboxylic acids.
(1) Formic acid, its salts and esters
(a) formic acid
(b) Sodium formate Deleted 104
(c) Others
(d) Esters of formic acid
(2) Acetic acid, its salts and esters
(a) Acetic acid
(b) Sodium acetate
(c) Cobalt acetate
(d) Calcium acetate
(e) Magnesium acetate
(f) Manganese acetate
(g) Ethyl acetate
(h) Vinyl acetate
(i) n-Butyl acetate
(j) isobtyl acetate
(k) 2- Ethoxy ethyl acetate
(l) benzyl acetate
(m) bormyl acetate and Iso bormyl acetate
(n) linalyl acetate
(o) methyl acetate
(p) phenyle propyl acetate
(q) ter pinyl acetate
(3) Monochloroacetic acid, their salts and esters
(4) Dichloroacetic acid, their salts and esters
(5) Trichloroacetic acid, their salts and esters
(6) Propionic acid, its salts and esterskG
(7) Butanoic acid, their salts and esters
(8) Pentanoic acids, their salts and esters
(9) Palmitic acid
(10) Stearic acid
(11) Glycerol monostearate
(12) H.C.O Fatty acid (including 12-Hydroxy stearic acid)
(13) D.C.O Fatty acid
(14) Acetyl chloride
(15) Octoic acid (caprylic acid)
(16) Hexoic acid (caproic acid)
89. Unsaturated acyclic monocarboxylic acids
(1) Acrylylic acid and its salts
(2) Butyl acrylate
(3) Methacrylic acid
(4) Salts of methacrylic acid
(5) Oleic acid
(6) Undecylanic acid
(7) Bismuth compounds of unsaturated acyclic monoacids
(8) Potassium compounds of unsaturated acyclic monoacids
(9) Sodium compounds of unsaturated acyclic monoacids
(10) Esters of unsaturated acyclic monoacids not elsewhere specified
(11) Sorbic acid
(12) Cylanic, cyclenic or cycloterpenic monocarboxylic acid, their anhydrides, halides, perioxides, peroxyacids and their derivatives
(13) Benzoic acid
(14) Benzyl acetate
(15) Methyl benzoate
(16) Sodium benzoate Deleted 105
(17) Benzocaine (ethylpara-amino benzoate)
(18) Orthochloro benzoic acid
(19) Benzoyl peroxide and benzoyl chloride
(20) Phenylacetic acids and its salts
(21) Esters of phenylacetic acid
(22) Cinnamic acid
(23) Bismuth compounds of aromatic monoacids
(24) Potassium compounds of aromatic acids
(25) Sodium compounds of aromatic monoacids
(26) Esters of aromatic monoacids not elsewhere specified
90. Polycarboxylic acids
(1) Oxalic acid
(2) Calcium oxalate
(3) Strontium oxalate
(4) Diethyl oxalate
(5) Adipic acid, its salts and esters
(6) Azelaic acid, sebacic acid, their salt and esters
(7) Maleic anhydride
(8) Maleic acid
(9) Malonic acid
(10) Succinic acid
(11) Ferrous fumerata
(12) Fumric acid
(13) Itaconic acid
(14) Ethoxy methylene malonate, diethyl malonate
(15) Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxacids and their derivatives
(16) Dibutyl orthophthalates
(17) Dioctyl orthophthalates
(18) Dinonyl or didecyl orthophthalates
(19) Other esters of orthophthalatic acids
(20) Phthalic anhydride
(21) Terephthalic acid and its salts
(22) Dimethyl terepthalate
(23) Dibutyl phthalate
(24) Dioctyl phthalate
(25) Phthalic acid
(26) Dimethyl phthalate
(27) Trimellitic anhydride
(28) Isophthalic acid Deleted
91. Carboxylic acids
(1) Lactic acid
(2) Calcium lactate
(3) Tartaric acid
(4) Citric acid
(5) Calcium gluconate
(6) Ferrous gluconate
(7) Salicyclic acid
(8) O-Acetylsalicylic acid
(9) Galic acid
(10) Beta hydroxy naphthoic acid
(11) Propyl gallate
(12) Levulinic acid Deleted 106
(13) Nalidixic acid
92. Phosphoric ester and their salts
(1) Glycerophosphoric acid
(2) Calcium glycerophosphate
(3) Iron glycerophosphate
(4) Sodium glycerophosphate
(5) Tricresylphosphate
(6) Other Deleted
93. Esters of other inorganic acids
(1) Thiophosphoric esters (phosphorothioates)
(2) Diethyl sulphate
(3) Dimethyl sulphate
(4) Tris (2, 3 Di-Bromopropyl) phosphate
(5) Other Deleted
94. Amine-function compounds
(1) Dimethyl formide
(2) Diethylamine and its salts
(3) Ethylenediamine and its salts
(4) Hexamethylene and its salts
(5) Hexamethylene tetramine (hexamine) not put up as fuel or medicament
(6) Trimethylene triniframine
(7) Cyclohexylamine
(8) Aniline
(9) Aniline hydrochloride
(10) Para chloroaniline
(11) Ortho chloro paranitroaniline
(12) Dichloroaniline
(13) 2-6- dichloro paranitrianiline
(14) 2-4-5 trichloroaniline
(15) Benzyl ethyl aniline
(16) Diethylaniline
(17) Dimethylaniline
(18) Ethyl aniline
(19) Meta nitroaniline
(20) Para nitroaniline
(21) 2-Amino 3- 5 Xylene sylphonic acid
(22) Benzyle ethyl aniline sulphonic acid
(23) Metanillic acid (Meta amino benzene sulphonic acid)
(24) Sulphanillic cid (Para amino-benzene sulphonic acid para aniline sulphonic acid)
(25) Ethyl hydroxy ethylaniline
(26) Methyl dopa (1-alpha methyl-3, 4- dihydroxyphenylaniline)
(27) Deithyl toluidine
(28) Dimethyl toluidine
(29) Ortho toluidine
(30) Meta toluidine
(31) Para toluidine
(32) 2-Chloro-5-toluidine-4-sulphonic acid
(33) 2-Chloro-4-toluidine-5-sulphonic acid (Sodium salt)
(34) 4-toludine-3-sulphonic acid
(35) Diphenylamine
(36) Alpha naphthylamine
(37) Phenyl alpha naphthylamine
(38) Phenyl beta naphthylamine Deleted 107
(39) Amino F-acid
(40) Aminolineli-R-acid
(41) Sodium Naphthionate
(42) Bronner’s acid (2-naphthylamine 6-sulphonic acid)
(43) Cleve’s acid (1-naphthylamine-6-sulphonic acid)
(44) Epsilon acid (1-naphthylamine-3, 8- disulphonic acid)
(45) Koch’s acid (1-naphthylamine-3, 6, 8- trisulphonic acid)
(46) Laurent’s acid (1-naphthylamine-5-sulphonic acid)
(47) Tobias acid (2-naphthylamine-1-sulphonic acid)
(48) Naphthionic acid (1-naphthylamine 4- sulphonic acid)
(49) Para tolyl peri acid (Para tolyl-1- naphthylamine-8-sulphonic acid)
(50) Phenyl peri acid (Phenyl-1-naphthylamine-8- sulphonic acid)
(51) Amfetamine (INN), benzfetamine- Dexamfetamine (INN), etilamfetamine (INN), Fencamfamin (INN), Lefetamine (INN), Levamfet amine (INN), Mefenorex (INN) and Phentermine (INN); salts thereof
(52) Xylidine
(53) O-phenylenediamine
(54) M-phenylenediamine (m-diaminobenzene)
(55) P-phenylenediamine
(56) O-diaminotoluene
(57) M-diaminotoluene
(58) P-diaminotoluene
(59) Para-amino acetanilide
(60) Meta toluylene diamine
(61) Benzidine
(62) Benzidine dihydrochloride
(63) 3, 3 dichlorobenzidine dihydrochloride, sulphide
95. Oxygen – function amino-compounds
(1) Monoethanolamine and its salts
(2) Diethanolamine and its salts
(3) Triethanolamine and its salts
(4) Textropropoxyphene (INN) and its salts
(5) Amino-g-acid
(6) Amino-j-acid
(7) 1-amino2-naphthol-4-sulphonic acid
(8) Gamma acid
(9) J acid (2-amino-5-naphthol-7 sulphonic acid)
(10) H-acid
(11) Ortho penyl sulphonyl H-acid
(12) Chicago acid
(13) Ortho anisidines
(14) Para anisidines
(15) Ortho phenetidine (2-aminophenitole)
(16) 2-amini 4-nitropherol
(17) Meta aminophenol
(18) Para aminophenol
(19) Meta diethyl amino-phenol Deleted 108
(20) 2-amino-1-phenol-4-sulphonic acid
(21) 6-nitro-O-aminophenol-4-sulphonic acid
(22) Phenyl gamma acid (phenyl 2-aminonaphthol-6-sulphonic acid)
(23) Phenyl J acid (phenyl-2-amino-8-naphthol-7- sulphonic acid)
(24) S acid, peri acid (1-amino-8 naphthol-4-4- sulphoxinic acid, 1-naphthylamine-8- sulphonic acid)
(25) Meta-phenylene diamine-4-sulphonic acid
(26) N-methyl-para-aminophenol sulphate (motol)
(27) 2, 5 dimethoxy aniline
(28) Para acetyl aminophenol (Paracetamol)
(29) Para cresidine
(30) Picramic acid (T-grade)
(31) Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof
(32) Lysine and its esters; salts thereof
(33) Glutamic acid
(34) Monosodium glutamate (aginamoto)
(35) Anthranilic acid and its salts
(36) Tilidine (INN) and its salts
(37) Amino acetic acid (glycine)
(38) N methyl taurine
(39) Para-amino-salicylic acid
(40) Methyl anthranilate
(41) Procaine hydrochloride
(42) Amino anisi acid anilide
(43) L-tyrosine (p-hydroxyphenylamine)
(44) Frusemide
(45) Aminodial
(46) N-acetyl anthranilic acid
(47) Domperidone
96. Quaternary ammonium salts and hydroxides
(1) Choline and its salts Deleted
97. Carboxyamide-function compounds
(1) Meprobamate (INN)
(2) Diethyl diphenyl urea
(3) Dimethyl diphenyl urea (zentraline)
(4) Parachloro benzene sulphonyl urea
(5) 2- Acetamidobenzoic acid (N- acetylanthranilic acid) and its salts
(6) Ethinamate (INN)
(7) Acetanilide
(8) Aceto acetanilide
(9) Aceto acetic ortho chloroanalide
(10) Aceto acetic para chloroanalide
(11) Phenyl acetamide
(12) Pyrazinamide (Pyrazin carboxamide) Deleted
98. Carboxyamide-function compounds including saccharin and its salts
(1) Saccharine and its salts
(2) Glutethimide (INN)
(3) Guanidine nitrate Deleted
99. Nitrile-function compounds
(1) Acrylonitrile
(2) 1- cyanoguanidine (dicyandiamide) Deleted 109
(3) Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2- Dimethylamino-4, 4-diphenylbutane)
100. Diazo-, Azo- or azoxy-compounds
(1) Para amino-azo benzene
(2) Other diazo- azo- or azoxy compounds Deleted
101. Organo-sulphur compounds
(1) Dithiocarbonates (xanthates)
(2) Thiocarbamates and dithiocarbonates
(3) Thiuram mono-, di-or tetrasulphides
(4) Methionine
(5) Thiourea (sulphourea)
(6) Calcium salts of methionine
(7) Thio sulphonic acid
(8) L-cystine (alpha-amino beta-thio-prophionic acid) – sulphur containing amino acid
(9) Sulphonic acid
(10) Sulphoxide
(11) Mercaptan
(12) Allyl isothiocyanate Deleted
102. Ethylene Diamine Tetra Acetic Acid Deleted
103. Heterocyclic compounds with oxygen heteroatom(s) only
(1) Tetrahydrofuran
(2) 2- Furaldehyde (Furfuraldehyde)
(3) Furfuryl alcohols and tetrahydrofurfuryl alcohol
(4) Hydroxy-3-dibenfuren carboxylic acid
(5) Coumarin, methyl coumarins and ethyl coumarins
(6) Phenolphthalein
(7) Isosafrole
(8) 1-(2, 3-Benzodioxol-5-yl) propan-2-one
(9) Piperonal
(10) Safrole
(11) Tetrahydrocannabinols (all isomers) Deleted
104. Heterocyclic compounds with oxygen heteroatom(s) only
(1) Tetrahydrofuran
(2) 2- Furaldehyde (Furfuraldehyde)
(3) Furfuryl alcohols and tetrahydrofurfuryl alcohol
(4) Hydroxy –3-dibenzfuren carboxylic acid
(5) Coumarin, methyl coumarins and ethyl coumarins
(6) Phenolphthalein
(7) Isosafrole
(8) 1-(1, 3-Benzodioxol-5-yl) propan-2-one
(9) Piperonal
(10) Safrole
(11) Tetrahydrocannabinols (all isomers) Deleted
105. Heterocyclic compounds with nitrogen heteroatom(s) only
(1) Phenazone (antipyrin) and its derivatives
(2) 3-carboxy (para-sulphophenyl) 5 pyrazolone
(3) 1(2.5 dichloro-4-sulphophenyl) –3 – methyl- Deleted 110 5-pyrazolone
(4) 3-methyl-1 (4-sulpho-O-toluyl-5-pyrazolone)
(5) Phenyl-methyl pyrazolone
(6) 1-phenyl-5-pyrazolone-3-carboxylic acid ethylester
(7) 1-(m-sulphophenyl) –3-pyrazolone
(8) Analgin
(9) Oxphenbutazone
(10) Hydantoin and its derivatives
(11) Tinidazole
(12) Metronidazole metronidazone/benzoate
(13) Mebendazole
(14) Dimetridazole
(15) Albendazole
(16) Pyradine
(17) Piperidine and its salts
(18) Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), keto bemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) inermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof
(19) Amino pyridine
(20) Alpha picoline (2-methyl pyridine)
(21) Gamma picoline (4-methyl pyridine)
(22) Chlorpheniramine maleate
(23) Diphenoxylate hydrochloride
(24) Beta picoline (3-methyl pyridine)
(25) Morpholine
(26) Lutidine (Dimethyl pyridine)
(27) Piperidine and its derivatives
(28) Levorphanol (INN) and its salts
(29) Malonylurea (barbituric acid) and its salts
(30) Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital (INN), cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), secbutabarbital (INN), Phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN);
salts thereof
(31) Other derivatives of malonylurea (barbituric acid); salts thereof
(32) Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof
(33) Aminophylline (cordophyline)
(34) Trimethoprim
(35) Diethyl carbanazine citrate
(36) 1- Amino-4 Methyl Piperazine
(37) Melamine
(38) Cynuric acid and its salts
(39) 6- Hexanelactam (Epsilon Caprolactam)
(40) Clobazam (INN) and methyprylon (INN)
(41) Other lactams
(42) Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), 111 chlorazepate, declorazepam (INN), fludiaepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), medazolam (INN), nimetazepam (INN), nitrazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof
106. Nucleic acids and their salts.
(1) Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure
(2) Compounds containing in the structure a benzothiazole ring system (whether or not hydrogenated), not further fused
(3) Compounds containing in the structure a phenothiazole ring system (whether or not hydrogenated), not further fused
(4) Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof Deleted
107. Sulphonamides
(1) Sulphamethoxazole
(2) Sulphafurazole
(3) Sulphadiazine
(4) Sulphadimidine
(5) Sulphacetamide
(6) Sulphamethoxy pyridarine
(7) Sulphamethiazole
(8) Sulphamoxole
(9) Sulphamide
(10) Other sulphonamides Deleted
108. Glycosides, natural or reproduced by synthesis and their salts
(1) Rutoside (rutin) and its derivatives
(2) Digoxin
(3) Digitalis glycosides Deleted
109. Vegetable alkaloids, natural or reproduced by synthesis and their salts
(1) Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN), and thebaine; salts thereof
(2) Quinine alkoloides
(3) Quinine hydrochloride
(4) Quinine sulphate
(5) Chloroquine phosphate
(6) Caffeine and its salts Deleted 112
(7) Ephedrine alkaloids
(8) Ephedrine hydrochloride
(9) Pseudoephedrine (INN) and its salts
(10) Cathine (INN) and its salts
(11) Fenetyline (INN) and its salts
(12) Ergometrine (INN) and its salts
(13) Ergotamine (INN) and its salts
(14) Lysergic acid and its salts
(15) Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamineecemate; salts, esters and other derivatives thereof
110. Sugars, Chemically pure, other than sucrose, lactose, maltose, glucose and fructose; Sugar ethers, sugar acetals and sugar esters and their salts Deleted
111. Tanning extracts of vegetable origin.
(1) Quebracho extract
(2) Wattle extract
(3) Gambier extracts
(4) Myrobalan fruit extract
(5) Gallotanic acid (Tannin digalic acid) Deleted
112. Synthetic organic tanning substances Deleted
113. Colouring matter of vegetable or animal origin
(1) Cutch (catechu) extracts
(2) Food colours other than synthetic
(3) Lac-dye
(4) Natural indigo Deleted
114. Synthetic organic colouring matter
(1) Disperse dyes and preparations based thereon;
(a) Disperse yellow 13 (duranol bril yellow 6 G)
(b) Disperse orange 11 (Duranol orange G)
(c) Disperse red 3 (serisol fast pink B)
(d) Disperse red 4 (celliton fast pink RF)
(e) Disperse red 9 (duranol red GN)
(f) Disperse violet 1 (duranol violet 2R)
(g) Disperse violet 4 (duranol brill violet B)
(h) Disperse violet 8 (duranol brill violet BR)
(i) Disperse blue 1 (duranol brill blue CB)
(j) Disperse blue 3 (duranol brill blue BBN)
(k) Disperse blue 5 (celliton fast blue FFB)
(l) Disperse blue 6 (celliton fast blue FFG)
(m) Disperse blue 14 (duranol brill blue G)
(n) Disperse blue 24 (duranol blue 2G)
(o) Disperse greens
(p) Disperse browns
(q) Disperse blacks
(r) Disperse brown mixtures
(s) Disperse grey mixtures
(t) Disperse black mixtures
(2) Azo dyes:
Deleted 113
(a) Acid yellows
(b) Acid oranges
(c) Acid reds
(d) Acid violets
(e) Acid Blues
(f) Acid Greens
(g) Acid Brown
(h) Acid Blacks
(i) Other azo dyes
(3) Acid Greens (Non-azo):
(a) Acid green 17 (solacet fast green 2 G)
(b) Acid green 27 (carbolan green G)
(c) Acid green 28 (carbolan brill green 5G)
(d) Acid green 38 (alizarine cyanine green 3G)
(e) Acid green 44 (alizarine cyanine green GWA)
(f) Other acid green (non-azo)
(4) Acid Black (non-azo):
(a) Acid black 2 (nigrosine)
(b) Acid black 48 (coomasie fast grey 3G)
(c) Other acid black (non-azo)
(5) Acid Blues 2, 14, 23, 25, 45, 51, 52 & 78 (non-azo):
(a) Acid blue 2 (alizarine brill blue PFN)
(b) Acid blue 14 (solacet fast blue 4 GI)
(c) Acid blue 23 (alizarin light blue 4 GI)
(d) Acid blue 25 (solway ultra blue B)
(e) Acid blue 45 (solway blue RN)
(f) Acid blue 51 (alizarine sky blue FFB)
(g) Acid blue 52 (alizarine light-5 GL)
(h) Acid blue 78 (solway sky blue B)
(6) Acid Blues 93, 112, 127, 138, 140 and others (non-zao):
(a) Acid blue 93 (ink blue)
(b) Acid blue 112 (coomasie ultra sky SE)
(c) Acid blue 127 (Brill alizarine milling blue G)
(d) Acid blue 138 (carbolan blue B)
(e) Acid blue 140 (carbolan brill blue 2R)
(7) Mordant dyes:
(a) Yellows
(b) Oranges
(c) Violets
(d) Blues
(e) Greens
(f) Browns
(g) Bllacks
(h) Red II (Alinarine Red)
(i) Other mordant dyes
(8) Other non-zao acid dyes
(a) Acid yellows
(b) Acid Oranges
(c) Acid Red
(d) Acid Violets
(e) Acid Browns
(f) Other
(9) Basic dyes and preparations based thereon:
(a) Basic azo dyes 114
(b) Basic yellow (non-azo)
(i) Yellow 2 (auramine O)
(ii) Others
(c) Basic Red (non-azo)
(i) Red 1 (rhodamine 6G)
(ii) Other
(d) Basic Violet (non-azo)
(i) Violet 1 (methyl violet)
(ii) Violet 10 (rhodamine B)
(iii) Violet 14 (magenta)
(iv) Other
(e) Basic Blue (non-azo)
(i) Blue 9 (methylene blue)
(ii) Blue 16 (Victoria blue B)
(iii) Other
(f) Basic Green (Non-azo)
(i) Green 4 (malachite green)
(ii) Other
(g) Other non-azo basic dyes
(i) Basic Oranges
(ii) Basic Browns
(iii) Basic Black
(iv) Other
(10) Direct dyes and preparations based thereon:
(a) Direct Yellow (azo)
(i) Yellow 12 (chrysophenine G)
(ii) Other
(b) Direct Red (azo)
(i) Congo red
(ii) Other
(c) Direct Blue (azo)
(i) Blue 1 (sky blue FF)
(ii) Other
(d) Direct Oranges (azo)
(e) Direct greens (azo)
(f) Direct browns (azo)
(g) Direct blacks (azo)
(h) Direct Dyes (non-azo)
(i) Yellow
(ii) Orange
(iii) Red
(iv) Violets
(v) Blues
(vi) Greens
(vii) Browns
(viii) Bloacks
(ix) Other direct dyes (non-azo)
(11) VAT dyes (including those usable in that state as pigments) and preparations based thereon:
(a) Vat Yellow
(i) VAT Yellow: (GC)
(ii) Vat yellow 4 (indanthrene) golden yellow GK)
(iii) Others
(b) Vat Orange
(i) Vat Orange 3 (brill orange RK)
(ii) Vat Orange 15 (golden orange 3G)
(iii) Other 115
(c) Vat Red
(i) Vat Red (brill pink)
(ii) Other
(d) Vat Violet:
(i) Vat Violet 1 (Brill violet 2R)
(ii) Vat violet 3 (Magenta B)
(iii) Other
(e) Vat Blue
(i) Vat blue 1 (synthetic indigo)
(ii) Vat blue 4
(iii) Vat blue 5 (blue 2B)
(iv) Vat blue 6 (blue BC)
(v) Vat blue 20 (dark blue 30)
(vi) Vat blue 29 (indanthrene brill blue 4G)
(vii) Vat blue 43 (carbazole blue)
(viii) Reduced Vat Blues
(ix) Other
(f) Vat green
(i) Vat green 1 (indanthrene Brill green BFFB)
(ii) Vat green 2 (indanthrene Brill green GG)
(iii) Vat green 4 (indanthrene Brill green 3B)
(iv) Vat green 9 (Black BB)
(v) Other
(g) Vat brown
(i) Vat brown 1 (brown BR)
(ii) Vat brown 3 (brown RGR)
(iii) Vat brown 5 (brown RRD, G)
(iv) Other
(h) Vat Black
(i) Vat black 9 (black RB)
(ii) Vat black 25 (olive T)
(iii) Vat black 27 (olive R)
(iv) Vat Black 29 (grey BG)
(v) Other
(i) Solubilised vat yellows
(j) Solubilised vat oranges
(k) Solubilised vat reds
(l) Solubilised vat violets
(m) Solubilised vat blues
(n) Solubilised vat greens
(o) Solubilised vat blacks
(12) Reactive dyes and preparations based thereon:
(a) Yellows
(b) Oranges
(c) Reds
(d) Violets
(e) Blues
(f) Greens
(g) Browns
(h) Blacks
(i) Other
(13) Pigments and preparations based thereon:
(a) Pigments yellow 116
(i) Yellow 1 (hansa yellow)
(ii) Other
(b) Pigment oranges
(c) Pigments red
(i) Toluidine red
(ii) Other
(d) Pigment violets
(e) Pigment bludes
(i) Blue 15 (Pathalovyanine Blue)
(ii) Other
(f) Pigment Greens
(i) Green 7 (Pathalovyanine Green)
(ii) Other
(g) Pigment brown
(h) Pigment blacks
(14) Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19:
(a) Azoic coupling components 2, 4, 5, 7, 8, 13
(i) Azoic coupling components 2 (napthol AS)
(ii) Azoic coupling component 4 (Napthol AS-BO)
(iii) Azoic coupling component 5 (Napthol ASG)
(iv) Azoic coupling component 7 (Napthol ASSW)
(v) Azoic coupling component 8 (Napthol ASTR)
(vi) Azoic coupling component 13 (Napthol ASSG)
(b) Azoic cou;oing components 14, 15, 17, 18, 20 and others
(i) Azoic coupling component 14 (Napthol ASPH)
(ii) Azoic coupling component 15 (Napthol ASLB)
(iii) Azoic coupling component 17 (Napthol ASBS)
(iv) Azoic coupling component 18 (Napthol ASD)
(v) Azoic coupling component 20 (Napthol ASOL)
(vi) Other
(c) Azoic diazo Components 1, 2, 3, 4, 5, 6, 10, 11
(i) Azoic diazo Component 1 (fast Bordeaux GP base)
(ii) Azoic diazo component 2 (fast orange G/GC base)
(iii) Azoic diazo component 3 (fast scarlet GGIGGS base)
(iv) Azoic diazo component 4 (fast garment GBC base)
(v) Azoic diazo component 5 (fast red B base)
(vi) Azoic diazo component 6 (fast orange GR base) 117
(vii) Azoic diazo component 10 (fast red R base)
(viii) Azoic diazo component 11 (fast red TR base)
(d) Azoic diazo components 12, 13, 20, 24, 32, 41, 48 and others
(i) Azoic diazo components 12 (fast scarket G base)
(ii) Azoic diazo components 13 (fast scarlet R base)
(iii) Azoic diazo components 20 (fast blue BB base)
(iv) Azoic diazo components 24 (fast blue RR base)
(v) Azoic diazo components 32 (fast red KB base)
(vi) Azoic diazo components 41 (fast violet B base)
(vii) Azoic diazo components 48 (fast blue B base)
(viii) Other azoic diazo components
(e) Azoic colours
(i) Yellow
(ii) Orange
(iii) Reds
(iv) Violets
(v) Blues
(vi) Greens
(vii) Browns
(viii) Bloacks
(ix) Other
(f) Sulphur based colouring matters
(i) Yellow
(ii) Orange
(iii) Reds
(iv) Blues
(v) Greens
(vi) Browns
(vii) Blacks
(viii) Other
(g) Solvent based colouring matters
(i) Yellow
(ii) Orange
(iii) Reds
(iv) Violets
(v) Blues
(vi) Greens
(vii) Browns
(viii) Bloacks
(ix) Other
(h) Food colouring matters
(i) Yellow 3 (Sunset yellow)
(ii) Yellow 4 (Tartrazine)
(iii) Red 5 to 8 (Poncean)
(iv) Red 9 (Amarnath)
(v) Oranges
(vi) Violets 118
(vii) Greens
(viii) Browns
(ix) Other
(15) Synthetic organic products of a kind used as fluorescent brightening agents:
(i) Optical whitening agents
(ii) Other
115. Colour lakes Deleted
116. Glass frit and other glass in the form of powder, granules or flakes Deleted
117. Prepared driers Deleted
118. Casein and Caseinates Deleted
119. Enzymes, Prepared enzymes
(1) Microbial rennet
(a) animal rennet
(b) Other microbial rennet
(2) Other animal rennet
(3) Industrial enzymes (textile assistant)
(4) Pancretin pure (excluding medicament)
(5) Papsin (excluding medicament)
(6) Pectin esterases pure
(7) Pectolytic enzymes (pectmase)
(8) Streptokinase
(9) Amylases enzymes
(10) Papain pure, of pharmaceutical grade
(11) Enzymatic preparations containing food stuffs Deleted
120. Artificial graphite Deleted
121. Activated carbon Deleted
122. Residual lyes from manufacturing of wood pulp
(1) Lignin sulphonates
(2) Concentrated sulphate lye Deleted
123. Rosin and resin acids and derivatives
(1) Gum rosin
(2) Salts of rosin, of resin acids or of derivatives of resin or resin acids, other than salts of rosin adducts
(3) Ester gums Deleted
124. Wood tar, wood tar oils
(1) Wood tar
(2) Wood tar oils Deleted
125. Finishing agents, fixing of dye-stuffs
(1) With a basis of amylaceous substances
(2) Textiles assistants mordanting agents
(3) Textile assistants desizing agents
(4) Textile assistants dispersing gents
(5) Textile assistants emulsifying agents
(6) Textile assistants hydro-sulphate formaldehyde comound (rongalite or formusul)
(7) Textile assistants-textile preservatives
(8) Textile assistants water-proofing agents
(9) Prepared textile glazings, dressings and mordants Deleted 119
(10) Of a kind used in the paper or like industries
(11) Fatty oil or pull up oil
126. Prepared rubber accelerators Deleted
127. Reducers and blanket wash/roller wash Deleted
128. Reaction initiators, reaction accelerators
(1) With nickel or nickel compounds as the active substance
(2) Platinum or palladium catalysts with a base of activated carbon Deleted
129. Mixed alkylbenzenes.
(1) Linear alkylbenezenes
(2) Mixed alkylnaphthalenes Deleted
130. Chemical elements doped.
(1) Undefused silicon wafers
(2) Other chemical elements doped Deleted
131. Industrial monocarboxylic fatty acids
(1) Palm stearin crude
(2) Palm stearin RBD
(3) Other Palm stearin
(4) Other Stearic acid or stearin
(5) Oleic acid
(6) Tall oil fatty acids Deleted
132. [Retarderes] Retarders used in the printing Industry @ @ Substituted vide Notification No. 67 dated 06/03/07 w.e.f. 06/03/07 Deleted
133. Plastics
(1) Polymers of ethylene, in primary forms
(2) Polymers of propylene or of other olefins, in primary forms
(3) Polymers of styrene, in primary forms
(4) Polymers of vinyl chloride or of other halogenated olefins, in primary forms
(5) Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
(6) Acrylic polymers in primary forms
(7) Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms
(8) Polymers in primary forms
(9) Amino-resins phenolic resins and polyurethanes, in primary forms
(10) Silicones in primary forms
(11) Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products not elsewhere specified or included, in primary forms
(12) Cellulose and its chemical derivatives, not elsewhere specified or included in primary forms
(13) Natural polymers (for example alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of Deleted 120 natural rubber) not elsewhere specified or included in primary forms
(14) Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms
(15) Waster, parings and scrap of plastics
134. Polyacetals Deleted
135. Polythene chips Deleted
136. Polyamides
(1) Nylon moulding powder
(2) Other nylon moulding powder
(3) Nylon in other primary forms Deleted
137. Amino-resins, polyphenylene oxide
(1) Urea formaldehyde resins
(2) Melamine formaldehyde resins
(3) Poly (phenylene oxide)
(4) Cresol formaldehyde oxide
(5) Phenol formaldehyde resins
(6) Alkyl phenol formaldehyde resins
(7) Ketonic resins
(8) Phenoxi resins
(9) Terpene phenolic resins
(10) Polyurethanes Deleted
138. Silicones
(1) Silicone resins
(2) Silicone oil
(3) Other silicones Deleted
139. Petroleum resins
(1) Coumarone indene resins
(2) Other petroleum resins Deleted
140. Cellulose and its chemical derivatives
(1) Cellulose acetate flakes, non-plasticised
(2) Cellulose acetate moulding powder, nonplasticised
(3) Cellulose acetobutyrate moulding power, non-plasticised
(4) Cellulose acetate flakes, plasticised
(5) Cellulose acetate moulding powder, plasticised
(6) Cellulose acetobutyrate moulding powder, plasticised
(7) Cellulose nitrates moulding powders (including collodions), non-plasticised
(8) Cellulose nitrates moulding powders (including collodions), plasticised
(9) Cellulose ethers, carboxymethylcellulose and its salts
(10) Ethylcellulose, non-plasticised
(11) Methylcellulose, non-plasticised
(12) Other cellulose ethers, non-plasticised
(13) Ethylcellulose, plasticised
(14) Methylcellulose, plasticised
(15) Other cellulose ethers, plasticised
(16) Cellulose propionate and aceto propionate, non-plasticised
(17) Viscose sponge Deleted 121
141. Natural polymers
(1) Sodium alginate
(2) Other alginic acid
(3) Chlorinated rubber
(4) Hardened proteins (such as hardened casein, gelatin etc.)
(5) Dextran Deleted
142. Ion-exchangers based on polymers
(1) Ion-exchangers of the condensation, polycondensation or polyaddition type
(2) Ion-exchangers of the polymerization or copolymerisation type
(3) Other ion-exchangers Deleted
143. Self-adhesive plates, sheets, film, strip of plastics
(1) In rolls of width not exceeding 20 cm
(2) Plastic stickers, whether or not printed, embossed, and or impregnated
(3) Cellulose adhesive tape
(4) Others Deleted
144. Flexible plain films Deleted
145. Articles for conveyance or packing of goods of plastics
(1) Boxes, cases, crates and similararticles
(a) Plastic containers for audio or video cassettes, cassette tapes, floppy discs and similar articles
(b) Watch-box, jewellery box and similar containers of plastics
(c) Insulated wire
(d) Packing for accommodating connectors
(2) Sacks and bags (including cones)
(a) Sacks and bags (including cones) of polymers of ethylene
(b) Sacks and bags (including cones) of poly (vinyl chloride)
(c) Other
(3) Carboys, bottles, flasks and similar articles
(4) Spools, cops, bobbins and similar supports
(5) Stoppers, lids, caps and other closures Deleted
146. Natural rubber, balata, gutta percha
(1) Other than prevulcanised
(2) Smoked sheets
(3) Technically specified natural rubber (TSNR)
(4) Havea
(5) Pale crepe
(6) Yeast brown crepe
(7) Oil extended natural rubber
(8) Balata, gutta-percha
(9) Waste, parings and scrap of rubber (other than hard rubber and powders and granules obtained therefrom)
(10) Scrap, waste and powder of hardened rubber (ebonite and vulcanite) Deleted
147. Synthetic rubber and factice derived from oils
(1) Latex (Styrene - butadiene rubber (SBR);
carboxylated styrene butadiene rubber Deleted 122 (XSBR)
(2) Oil extended styrene butadiene rubber
(3) Styrene butadiene rubber with styrene content exceeding 50%
(4) Styrene butadiene Styrene oil bound copolymer
(5) Butadiene rubber (BR)
(6) Isobutene - isoprene (butyl) rubber (IIR)
(7) Latex [chloroprene (chlorobutadiene) rubber (CR)]
(8) Isoprene rubber (IR)
(9) Ethylene-propylene-non-conjugated diene rubber (EPDM)
(10) Other Latex
(11) Factice (rubber substitute derived from oil)
(12) Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres
148. Reclaimed rubber Deleted
149. Compounded rubber, unvulcanised
(1) Compounded with carbon black or silica
(2) Can sealing compound
(3) Granules of unvulcanised natural or synthetic rubber compounded, ready for vulcanization
(4) Others Deleted
150. Rods, tubes and profile shapes of unvulcanised rubber Deleted
151. Vulcanised rubber thread and cord Deleted
152. Plates, sheets and strip of non-cellular rubber Deleted
153. Mechanical wood pulp, chemical wood pulp, semichemical wood pulp
(1) Mechanical wood pulp
(2) Chemical wood pulp, dissolving grades
(3) Chemical wood pulp, soda or sulphate other than dissolving grades
(a) Coniferous, (unbleached)
(b) Non-coniferous, (unbleached)
(c) Coniferous, semi-bleached or bleached
(d) Non-coniferous, semi-bleached or bleached
(4) Chemical wood pulp, sulphite other than dissolving grades
(a) Coniferous, (unbleached)
(b) Non-coniferous, (unbleached)
(c) Coniferous, semi-bleached or bleached
(d) Non-coniferous, semi-bleached or bleached
(5) Wood pulp obtained by a combination of mechanical and chemical pulping processes
(6) Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material Deleted 123
154. Copper clad laminates Deleted
155. Zipper, Zip fasteners (slide fasteners) and parts thereof Deleted
156. Essential oil (terpeneless or not) including concretes and absolute; resinoids; extracted oleoresins;
concentrates of essential oils in facts, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils.
Deleted
157. Liquid glucose; dextrose Deleted
158. Dextrins and other modified starches; glues based on starches, or on dextrins or other modified starches.
Deleted
159. Maize hydrol; maize germs; corn steep liquor Deleted
160. Fluospar Deleted
161. Ferroalloys Deleted
162. Zinc oxide and zinc peroxide Deleted
163. Sodium hypo chlorite Deleted
164. Sulphates Deleted
165. Hydrogen peroxide Deleted
166. Potassium permanganate Deleted
167. Propyl alcohol; isopropyl alcohol; n-butyl alcohol Deleted
168. Acetone Deleted
169. Pentaerythritol Deleted
170. Mineral turpentine Deleted
171. Isopropyl alcohol Deleted
172. Methyl ethyl ketone Deleted
173. Tin oxide Deleted
174. Jigat; halmaddi; white chips and powder; coconut shell, coconut shell powder Deleted
175. Plummer blocks, bearing housing, locate rings and covers, adopter withdrawal sleeves, locknut, lockwasher clamps and rolling elements Deleted
176. Cashew shell; cashew shell oil Deleted
177. Insulated copper wires excluding plastic insulated Deleted
178. Cigarette filterrods Deleted
179. Electrical operator for switching or electrical circuits Deleted
180. Nuts, bolts, screws and fasteners Deleted
181. Electrical insulators of any material Deleted
182. Sulphonic acid Deleted
183. Alpha olefin sulphonate Deleted
184. Coal tar Deleted 124
185. Raw Cashew Deleted
186. Alluminium Foils Deleted
187. Cartons, Boxes and their waste
(1) Corrugated paper or paper board
(a) Boxes
(b) Other
(2) Non-corrugated paper or paper board
(a) Cartons, boxes, cases intended for the packing of match sticks
(b) Boxes
(3) Packing cases, boxes, crates, drums and similar packings; Cable-drums of wood Deleted
188. Paper printed labels, paperboard printed labels
(1) Printed paper tags
(2) Printed labels
(3) Other labels Deleted
189. Paper self-adhesive tape Deleted
190. Partially orinted yarn, polyester texturised yarn
(1) Yarn of Polysters, partially oriented
(2) Polyester texturised yarn Deleted
191. Sacks and bags, of a kind used for packing of goods
(1) Jute bagging for raw cotton
(2) Jute corn (grains) sacks
(3) Jute hessain bags
(4) Jute sacking bags
(5) Jute wool bags
(6) Plastic coated or paper-cum-polythene lined jute bags and sacks
(7) Paper laminated hessain jute
(8) Jute soil savers
(9) Other jute bags
(10) Sacks and bags of cotton
(11) Flexible intermediate bulk containers of man-made textile materials
(12) Other, of polyethylene or polypropylene strip or the like
(13) Jute twine Deleted
192. Carboys, bottles, jars, phials and ampoules of glass Deleted
193. Stoppers, caps and lids
(1) of plastics
(2) of glass
(3) crown corks
(4) corks and stoppers
(5) Pilfer proof caps for packaging, all sorts, with or without washers or other fittings of cork, rubber, polyethylene or any other material
(6) Aluminium caps, seals capsules and closures
(7) Other seals
(8) Of rubber Deleted 193A # Sheets of Polyurethane Foam # Added by S.O. 45 dated 17.12.07 w.e.f. 17.12.07
194. Gelatine capsules, empty Deleted 125
195. Electrical apparatus for switching or protecting electrical circuit Air Circuit Breakers Other high rupturing capacity fuses Control and switch gears Motor starters for AC motors Motor starters for DC motors Junction boxes Deleted @ Electrical goods, namely, —
(i) winding wires and strips including PVC insulated wires and cables;
(ii) switches, selector switches, fuseswitches unit, sockets, power plugs, accessories thereof;
(iii) contactors, auxiliary contactors, contact block;
(iv) control gears and starters including industrial motor starters, accessories thereof;
(v) ammeter, KWH meter, voltmeter;
(vi) insulating materials, insulator(s);
(vii) jointing materials;
(viii) circuit breakers, HRC fuse, thermostat;
(ix) programmable logic controller, timers;
(x) switch boards, panel boards, distribution boards, control panels, motor control center, power control center, bus duct, burner control cubicle, control desk, push button station, local control station, kiosk, feeder pillar, SMPS, accessories thereof;
(xi) electrical relays and single phasing preventor and timers;
(xii) overhead transmission line materials including components accessories and spare parts thereof including earth spike, stay set, galvanized iron pin, isolators, lightening arrestors, prestressed / cast concrete pole (PCC pole) and cutouts (fuse-unit) used for the distribution of electricity
(xiii) Electrical goods/apparatus for switching protecting or automation of electrical circuit including MCB’s, ELCB, RCB, MCCB, Distribution Boxes, Industrial Plug Socket, Main Switches, Change Over Switches, accessories.
(xiv) Circuit Breakers
(xv) High Rupturing capacity fuses
(xvi) Control gears, switch gears & Fuse gears items
(xvii) Motor starters for AC and DC motors
(xviii) Junction boxes
(xix) Programmable logic controller & its spares for automation of Plant & Machinery
(xx) Drives, Machine Tools & its après for automation of Plant & Machinery
(xxi) All type of industrial Motors (AC, DC, Deleted 126 HT, LT)
(xxii) All types of Transformer: Power/ Current/ Potential transformer of 33 KV and above.
(xxiii) Turbine, Generator, accessories and spares thereof All type of Electrical Panels for industrial use @ Substituted vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
196. Purified terepthalic acid. # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
197. Articles of metals, namely boxes, cases, crates, containers and their stoppers, caps, lids of metal used for the packing of goods ( excluding insulated wares) # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
198. Acetone, butanone (methyl ethyl ketone), isophoron, cyclohexanone, anthrapquinone. # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
199. Ammonium dichromate, potassium permanganate, hydrogen peroxide. # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
200. Anti-knock preparation# # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
201. Carbon black feed stock, coal tar pitch. # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
202. Hoists, chain pulley blocks and parts, spares, components and accessories thereof. # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
203. Metal finishing chemicals, pickling preparation for metal. # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
204. Prepared binders for foundry. # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
205. Propylene glycol, dipropylene glycol, sorbitol, normal butyl alcohol, benzyl alcohol, ketone alcohol, ketone-phenols. # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07
206. Sulphates, alums, persulphates. # # Added vide Notification No. 55 dated 06/03/07 w.e.f. 06/03/07 127
Explanations: (1) The Rules for the interpretation of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this notification.
(2) Where any commodities are described against any heading or, as the case may be, subheading, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.
(3) Subject to Explanation 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purpose of the said tariff under that heading or sub-heading will be covered by the scope of this notification.
(4) Where the description against any heading or sub-heading is shown as "other" then the interpretation as provided in Explanation 2 shall apply.
(5) Micronutrients and plant growth promoter or regulators are not covered by the scope of this part.
128
SCHEDULE – II
PART-C Goods Taxable @ 5% (Refer Jharkhand VAT Ordinance 02 of 2011 read with S. O. 02 dated. 07.05.2011) (See sub-section (1) of Section 9 and sub-section (2) of Section 13) Sl.
No.
Description of goods Conditions and restrictions subject of which exemption have been allowed 1 All ‘Declared goods’ as defined u/s 14 of the CST Act 1956; excluding those specified in Schedule-I.
2 Animal Hair – but to be a part of entry of skin & hide of raw wool 3 Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines as specified u/s 14 of the CST Act, 1956.
4 Castings including metal castings
1. Pig iron and spiegeleisen in pigs, blocks or other primary forms
2. Tubes, pipes and hollow profiles, of cast iron
3. Tube or pipe fittings (for example couplings, elbows, sleeves), of iron or steel 5 Cereals, that is to say,—
(i) Paddy (Oryza sativa L);
(ii) Rice (Oryza sativa L.);
(iii) Wheat (Triticum vulgare, T. compactum, T. sphaerococcum, T.
durum, T. aestivum L., T. dicocum);
Taxable with effect from 01.04.2008 * Substituted vide Not.
SO 69 dt. 31.03.07 6 Coal including coke in all its forms, but excluding char coal;
7 Cotton, that is to say, all kinds of cotton (indigenous or imported in its unmanufacture state, whether ginned or unginned, baled, pressed otherwise, but not including cotton waste 8 Cotton yarn, but not including cotton yarn waste 9 Crude Oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation or bituminous minerals and whether nor not subjected to all or any of the following process:-
(1) Decantation;
(2) De-salting;
(3) Dehydration;
(4) Stabilization in order to normalize the vapour pressure;
(5) Elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain to pressure;
(6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes;
(7) any other minor processes (including addition of you point depressants or flow improves) which does not change the essential character of the substance];
10 Hides and skins, whether in a raw or dressed state 11 Imported Sugar Taxable w.e.f 01-01-2011 129 12 Iron and steel, that is to say,—
(i) Pig Iron, Sponge Iron and cast iron including ingot moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap;
(ii) Steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
(iii) Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars;
(iv) Steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths);
(v) Steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections);
(vi) Sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in rivetted condition;
(vii) Plates both plain and chequered in all qualities;
(viii) Discs, rings, forgings and steel castings;
(ix) Tool, alloy and special steels of any of the above categories;
(x) Steel melting scrap in all forms including steel skull, turnings and borings;
(xi) Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;
(xii) Tin-plates, both hot dipped and electrolytic and tinfree plates;
(xiii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers—heavy and light crane rails;
(xiv) Wheels, tyres, axles and wheels sets;
(xv) Wire rods and wires—rolled, drawn, galvanised, aluminised, tinned or coated such as by copper;
(xvi) Defectives, rejects, cuttings or end pieces of any of the above categories;
13 Jute, that is to say, the fibre extracted from plants belonging to the species Corchorrus capsuliries and Corchorrus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa—Varalitissima and the fibre known as Sunn or Sunn-hemp extracted from plants of the species Crotaloria juncea whether baled or otherwise;
14 Knitting wool 15 Lignite 16 Liquefied Petroleum Gas for Domestic Use 130 17 Oilseeds, that is to say,—
(i) Groundnut or peanut (Arachis hypogaea);
(ii) Seasamum or Til (Sesamum oriental);
(iii) Cottonseed (Gossypium Spp)
(iv) Soyabean (Glycine seja);
(v) Rapeseed and mustard—
(1) Torta (Brassica campestris var toria);
(2) Rai (Brassica juncea);
(3) Jamba—Taramira (Eruca saliva);
(4) Sarson, yellow and brown (Brassica campestris var sarson);
(5) Banarsi Rai or True Mustard (Brassica nigra);
(vi) Linseed (Linum usitatissimum);
(vii) Castor (Ricinus communis);
(viii) Coconut (i.e. copra excluding tender coconuts) (Cocosnucifera);
(ix) Sunflower (Helianthus annus);
(x) Nigar seed (Guizotia abyssinica);
(xi) Neem, vepa (Azadirachta indica);
(xii) Mahua, illupai, Ippe (Madhuca indica M. latifolia, Bassia latifolia and Madhuca longifolia syn. M. longifolia);
(xiii) Karanja, pongam, honga (Pongamia pinnata syn. P. Glabra);
(xiv) Kusum (Schleichera oleosa, syn. S. trijuga);
(xv) Punna, undi (Calophyllum inophyllum);
(xvi) Kokum (Carcinia indica);
(xvii) Sal (Shorea robusta);
(xviii) Tung (Aleuritesfordii and A. montana);
(xix) Red palm (Elaeisguinensis);
(xx) Saff lower (Carthanus tinctorius);
18 Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipes and PVC Pipes and their fittings thereof
1. Tubes, Pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
2. Tubes, Pipes and hollow profiles, of cast iron
3. Tubes, Pipes and hollow profiles, seamless, of iron (other than case iron) or steel
4. Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm (16 inches) of iron or steel
5. Other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel;
6. Tube or pipe fittings (for example coupling, elbows, sleeves), of iron or steel; Cast fittings 19 Pulses, that is to say,-
(i) Gram or gulab gram (Cicemrietinum L);
(ii) Tur or arhar (Cajanus cajan);
(iii) Moong or green gram (Phaselous aureus);
(iv) Mmasur or lentil (Lens esculmta Moench, Lens cuinaris Medic.);
(v) Urad or black gram (Phaseolus mungo);
(vi) Moth (Phaseolus aconitifolius Jacq);
(vii) Lakh or khesari (Lathyrus sativus L.);
Taxable with effect from 01.04.2008 * Substituted vide Not.
SO 69 dt. 31/03/07 Taxable with effect from
01.04.2011 20 Silk fabrics but excluding handloom silks, unless covered by Additional Excise Duty 21 Stainless Steel sheets 131
SCHEDULE – II
PART-D Goods Taxable @ 14% (See sub-section (1) of Section 9 and sub-section (2) of Section 13) (Refer Jharkhand VAT Ordinance 02 of 2011 read with S. O. 02 dated. 07.05.2011) *(Added vide Noti. NO. 165/leg dated 04.11.2015) * Goods in respect of which tax is leviable at all points of sale at the Rate of 14.5% All other goods except those specified in Schedule-I, Part A, B, C , E and F of Schedule II 132
SCHEDULE – II
PART-E (SPECIAL RATE OF TAX) (See sub-section (3) of Section 9 and sub-section (1) of Section 13, and clause (xiii) of sub-section
(8) of Section18) (Refer Jharkhand VAT Ordinance 02 of 2011 read with S. O. 02 dated. 07.05.2011) Sl. Description of goods Rate of Tax Conditions and Restriction`
1. Aviation Turbine Fuel except when sold to Turbo-Propelled Aircraft @ @ Vide Notification No. S.O. 55 dated 06/03/2007 deemed to have effective from 01/04/2006 20% @ The tax shall be levied at the point of sale by the importer: if the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
W.e.f. 01.04.2006
2. High Speed Diesel Oil, Light Diesel Oil@ @ Vide Notification No. S.O. 55 dated 06/03/2007 deemed to have effective from 01/04/2006 20% -do-
3. Liquors including IMFL and Country Liquors 35%
4. Molasses 20%
5. Narcotics 20%
6. Petrol @ @ Vide Notification No. S.O. 55 dated 06/03/2007 deemed to have effective from 01/04/2006 20% @ The tax shall be levied at the point of sale by the importer: if the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
W.e.f. 01.04.2006
7. Methylated & Rectified Spirit 20% 133 Amendment of Part E of Schedule-II * Part- E of Schedule-II of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) shall be substituted in the following manner:-
PART-E (See sub-section (3) of Section 9 and sub-section (1) of Section 13 1 2 3 4 Sl no.
Name of Goods Rate of Tax Conditions and Restrictions
1.
Aviation Turbine Fuel 4% The tax shall be levied at the point of sale by the importer: If the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
2.
High Speed Diesel Oil 22% Subject to the conditions and restrictions as specified in column 4 of this notification
1. The amount of tax calculated @ 22% on the sale price or Rs. 8.37 per liter, whichever is higher, shall be levied
2. The tax shall be levied at the point of sale by the importer; if the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
3.
Motor sprit (Commonly known as Petrol) 22% Subject to the conditions and restrictions as specified in column 4 of this notification
1. The amount of tax calculated @ 22% on the sale price or Rs. 15.00 per liter, whichever is higher, shall be levied.
2. The tax shall be levied at the point of sale by the importer; if the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
4. Liquors including IMFL. 50%
5. Country liquors. 35%
6.
Natural Gas: all varieties & description including Coal Bed methane Gas 14%
7. Petroleum Crude 5% * Substituted vide Notification No. LG 13/leg. dated 01.02.2018 134
SCHEDULE-II
PART-F [See Section 13(2) and 13(3)] The following entries of goods or class of goods shall be added in Schedule-II, Part-F namely :- (Refer Jharkhand VAT Ordinance 02 of 2011 read with S. O. 02 dated. 07.05.2011) Sl. Description of goods Rate of Tax
1. Spare parts of all varieties of motor vehicles including two and three wheelers but excluding such components i.e. to say Tyres /Tubes and their flaps thereof, Batteries, Chasis and Engines 10% 135
SCHEDULE III List of goods liable to Entry Tax (See clause (xxix) of Section 2, and sub-section (1) of Section 11, sub-section (1) of Section 17 and proviso of sub-section (6) of Section 18) Sl.
No.
Description of goods Rate of Tax – 4%
1. Air conditioner, Air Cooler and Air Circulator -
2. All equipments for communications, spare parts, accessories thereof including as for Private Branch Exchange (P.B.X.) or Electronic Private Automatic Branch Exchange (E.P.A.B.X.) and their spare parts, accessories thereof.
All equipments for communication and transmission;
such as Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.) etc and spare parts, accessories thereof and all types of cable wire. @ @ Substituted vide Notification No. S. O. 55 dt.
06/03/07
3. Bitumen & Coal Tar -
4. Cement -
5. Coal -
6. Emulsion paint -
7. Indian made foreign liquor -
8. Iron & Steel including Ferro Alloys -
9. IT Products including Computers or Computer Systems and its peripherals, Computer Stationery, Printers, UPS Systems, Accessories & Parts thereof, Mobile Telephony System and Parts thereof
10. Marble, Marble Chips, Marble Tiles, Ceramic and Glazed Tiles and Granite Stone -
11. Motor vehicles including Motor Cars, Jeeps, all varieties of Two and Three Wheelers, Light and Heavy Commercial Vehicles, including the Chassis of Trucks and Buses. And Excavator, Hydraulic Excavators clampshell, Drojline, Rock Breakers, Mini-Excavators, Crawler, Cranes, Wheeled Cranes Wheel-loaders, Front end loaders, Shovels, Breakhoc & Articulated Cranes and all other similar implements in this category; but excluding Tractors -
12. Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipes and PVC Pipes and their fittings thereof Pipes: which are specified in entry no. 97 of Part-B of Schedule-II @ @ Substituted vide Notification No. S. O. 55 dt.
06/03/07
13. Sanitary fittings -
14. Tobacco including un-manufactured tobacco and - 136 tobacco refuse, cigars, cheroots of tobacco, cigarettes, cigarillos of tobacco, and other Tobacco products, but excluding Biri # Tobacco including un-manufactured tobacco and tobacco refuse, cigars, cheroots of tobacco, cigarettes, cigarillos of tobacco, and other Tobacco products, but excluding Biri and unmanufactured Tobacco for manufacture of Biri.
# Substituted by SO 14 dated 20.07.07 w.e.f.
01.04.07
15. Vegetable and hydrogenated oil -
16. All types of electrical goods and fittings - Electrical goods: which are specified in entry no. 195 of Part-C of Schedule-II. @ @ Substituted vide Notification No. S. O. 55 dt.
06/03/07
17. Spare parts and accessories of all kinds of Motor and Motor Vehicles including two and three wheelers.
- 137 APPENDIX-I Negative List of Capital Goods for Input Tax Credit (See clause (x) of Section 2 and Clause (xii) of sub-section (8) of Section 18)
1. Capital Goods purchased or paid prior to the Appointed Day.
2. Civil Structure and Immovable Goods or Properties.
3. Building material used in construction activity (Tax credit shall be available to the registered VAT works contractors, for their transaction in such construction.)
4. Motor vehicles of all kinds and varieties including Tractors, for Conveyance or Goods Transportations, Parts and Accessories thereof including Tyres, Tubes and Flaps; but excluding Excavators, Hydraulic Excavators clampshell, Drojline, Rock Breakers, Mini-Excavators, Crawler, Cranes, Wheeled Cranes Wheel-loaders, Front end loaders, Shovels, Breakhoc & Articulated Cranes and all other similar implements in this category, for the exclusive purpose of use in Mining only.
5. Office Furniture, Fixtures, Fittings and Office Equipments, including Electrical Fixtures & Fittings, stationery articles including paper
6. Elevators (lift)
7. All Electrical or Electronic Goods and Appliances including Air Conditioners, Air Coolers, Telephones, Fax Machines, Duplicating Machines, Computers, Photocopiers and Scanners, Parts and Accessories thereof, other than those for use in the Manufacture, Processing Packing or Storing of Goods for Sale.
8. Goods designed, and used predominantly for, the provision of entertainment including Television Receivers, Video Cassette Players, Radios, Stereo Systems, Audio Cassette Player, CD Players, DVD Players, Computer Game Consoles and Computer Games, Cameras of any kind;
9. Second hand purchase or subsequent purchase of capital goods. No carry forward of capital goods in the event of the closure of business.
Provided the aforesaid Goods (except at Sl. No. 1 and 2), shall not be treated as Negative / Noncreditable Goods, if the items so purchased by a Registered VAT Dealers for the purpose of re-sale by them, in the State of Jharkhand, in their ordinary course of his Business.