List of goods taxable @ 4%

1. Agricultural implements not operated manually or not driven by animal
2. Goods of intangible or incorporeal nature as may be notified from time to time by  the State Government, and including;

(i) Patents

(ii) Trade marks

(iii) Import licenses including exim scrips, special import licenses and duty free advance licenses.

(iv) Export Permit or license or quota

(v) Software packages

(vi) Credit of Duty Entitlement Pass Book

(vii) Technical know-how

(viii) Goodwill

(ix) Copyright

(x) Designs registered under the Designs Act, 1911.

(xi) SIM Cards used in Mobile Phones

(xii) Franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchisor, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be, is involved.

3. All kinds of bricks including fly ash bricks, refractory bricks
4. Asphaltic roofing sheets
5. Earthen tiles other than ceramic and glazed tiles
6. All types of yarn and sewing thread other than cotton yarn in hank and silk yarn in hank.

All utensils including pressure cookers and pans excepting utensils made of precious metals;

8. Arecanut, betel nut and betel nut powder with additives, supari and mouth fresheners made of somph ( Ani seed) and coriander powder with additives
9. Bamboos, Casuarina poles, eucalyptus logs and cut sizes thereof
10. Bearings of all kinds
11. Beedi leaves
12. Transmission rubber belts
13. Bicycles, E.Bikes tricycles, cycle rickshaws & parts and accessories thereof
14. Bitumen
15. Branded bread
16. Bulk Drugs
17. Electric Motors and Oil Engines up to a capacity of 10 HP, Centrifugal, Monobloc and submersible pump sets Starters of electric motors and pump sets, parts and accessories thereof.;
18. Coffee including Coffee seeds, roasted seeds and coffee powder, Cocoa powder, Chicory, blended or French coffee.
19. Chemical fertilizers, Bio-fertilizers and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes and Aucines.
20. Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof including drip and sprinkler irrigation systems but excluding mosquito repellants in any form.
21. Coir and Coir products excluding coir mattresses
22. Cotton waste and Cotton yarn waste
23. Crucibles
24. Electrodes including welding electrodes and welding rods
25. Exercise Note books including Graph books and laboratory note books, Office stationery including computer stationery, writing pads and Account Ledgers
26. Fibers of all types and fibre waste
27. Ferrous and non-ferrous metals and alloys and extrusions thereof
28. Flour, Atta, Maida, Suji, Besan, Ravva, Vermicelli and semiya
29. Parched and fried grams or dhalls
30. Omitted
31. Hand Pumps, parts and fittings thereof and fittings thereof;
32. Herb, bark, dry plant, dry root, commodity known as jari booti and dry flower
33. Hose Pipes
34. Hosiery goods of all kinds
35. Rice bran including de-oiled rice bran
36. Ice
37. Incense Sticks commonly known as, Agarbathi, dhupkathi or dhupati
38. Industrial cables, (High voltage cables, XL PE Cables, Jelly filled cables, optical fibre cables)
39. IT Products, that is to say,-

(1)  Word Processing Machines and Electronic Typewriters

(2) Electronic Calculator

(3) Computer Systems and Peripherals, Electronic Diaries

(4)  Parts and Accessories of items (1) (2) and (3) above

(5)  DC Micromotors/Stepper motors of an output not exceeding 37.5 Walts

(6) Parts of items (5) above

(7) Uninterrupted Power Supplies (UPS) and their parts

(8) Permanent magnets and articles intended to become permanent magnets (Ferrites)

(9) Electrical Apparatus for line telephony or line telegraphy, including line  telephone sets with cordless handsets and telecommunication apparatus for carries current line systems or for digital line systems; videophones

(10) Microphones, Multimedia Speakers, Headphones, Earphones and Combined Microphone/ Speaker Sets and their parts

(11) Telephone answering machines

(12) Parts of Telephone answering machines

(13) Prepared unrecorded media for sound recording or similar recording or other phenomena, Video and Audio CDs, Cassettes and DVDs(recorded and unrecorded).

(14) IT Software on any media

(15) Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras

(16) Radio communication receivers, Radio pagers

(i)  Aerials, antennas and their parts

(ii) Parts of items (15) and (16) above

(17)  LCD Panels, LED Panels and parts thereof

(18) Electrical capacitors, fixed, variable or adjustable (Pre-set)   and parts thereof

(19) Electrical resistors (including rheo-stats and potentiometers), other than heating resistors

(20) Printed circuits

(21) Switches, Connectors and Relays for upto 5 AMPS at voltage not exceeding 250 Volts, Electronic fuses

(22) Data/Graphic Display tubes, other than TV Picture tubes and parts thereof

(23) Diodes, transistors and similar semi-conductor devices, Photosensitive semi-conductor devices including photovoltaic cells whether or not assembled in modules or made up into panels, Light emitting diodes, Mounted piezoelectric crystals.

(24) Electronic Integrated Circuits and micro assemblies

(25) Signal generators and parts thereof

(26)  Optical fibre  cables

(27)  Optical fibre and optical fibre bundles and cables

(28) Liquid Crystal Devices, Flat Panel display devices and parts thereof

(29) Cathode ray oscilloscopes, Spectrum Analyzers, Cross-talk meters, Grain measuring instruments, Distortion factor meters, Psophometers, Network and logic analyzer and Signal analyzer

40. Kerosene sold through public distribution system
41. Nawar
42. Napa Slabs (Rough and polished Flooring Stones)
43. Ores and minerals
44. Paper of all kinds and news print
45. Pipes of all varieties including G.I., C.I., PVC and Ductile   pipes and fittings thereof but excluding RCC and PCC pipes and their fittings.
46. Moulded Plastic footwear and Hawaii Chappals and straps thereof;
47. Diaries, calendars, annual reports, application forms, Stationary items like letterheads, visiting cards,  bill books, leaflets, flyers, folders, soft bound books, center pinned books, hard case books, computer stationery,  posters,  Brochures, CD/DVD Covers, visual aids, danglers, streamers, envelopes, labels, telephone, recharge coupons, report cards Tickets, Cheque Books, Demand Drafts, Coupons and all kinds and classes of forms including tender and bid documents and similar printed materials
48. Printing Ink excluding toner and cartridges
49. Omitted
50. Pulp of bamboo, wood, waste paper and bagasse
51. Rail coaches, Engines, Wagons and Parts thereof
52. Ready made garments.  
53. Renewable energy devices and spare parts
54. Safety Matches
55. Sewing Machines and parts and accessories thereof
56. Ships and other vessels
57. Silk fabrics other than Handloom silk fabrics
58. Skimmed Milk Powder and UHT Milk
59. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies  
60. Sports goods excluding apparels and footwear
61. Starch and Sago
62. Tamarind seed , dhal, kernel, powder and husk.
63. Tractors and Threshers, Harvesters, Tractor Trailers, Tyres, Tubes attachments and parts thereof;
64. Transmission towers.
65. Umbrellas
66. Vanaspathi, Hydrogenated Vegetable oil.
67. Vegetable Oils – All kinds of vegetable oils including solvent oils and Coconut oil

Writing instruments, writing ink, Geometry Boxes, Colour Boxes, Pencil Sharpeners and Erasers

69. Coal Including coke in all its forms, but excluding charcoal
70. Iron and steel, that is to say:

 (i) Pig Iron, Sponge Iron, and cast iron including ingot moulds, and bottom plates.

(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

from as well as straight length

(v) Steel structurals, angles, joints, channels, tees, sheet piling sections, Z sections    or any other rolled


(vi) Sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled, plain and corrugated in

all qualities, in straight lengths and in coil form as rolled and in revitted 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 tubes, both welded and seamless, of all diameters and lengths including tube fittings

(xi) Tin-plates, both hot dipped and electrolytic and tin free plates 

(xii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers

and pressed steel sleepers, rails – heavy and light crane rails;

(xiii) Wheels, tyres, axies and wheel sets

(xiv) Wire rods and wires rolled, drawn, galvanized, aluminized, tinned or coated such as by copper          

(xv) Wire Ropes and Wire Strands

71. Iron and Steel scrap, that is to say

(i) Iron scrap, cast-iron scrap, runner scrap and iron skull scrap

(ii) Steel melting scrap in all forms including steel skull, turnings and borings

(iii) Defectives, rejects, cuttings or end pieces of any of the categories of item (i) to (xiv) of entry 70

72. Oil Seeds, that is to say

(i) Sesamum or Til (orientale)

(ii) Soyabeen (Glycine seja)

(iii) Rape seed and mustard

1. Toria (Brassica campestris vartoria)

2. Rai (Brassica Juncea)

3. Jamba – Taramira (Eruca satiya)

4. Sarcon – yellow and brown (brassica compestris varsarson)

5. Banarasi Rai or True mustard (Brassica nigra)

(iv) Linseed (linum usitatissimum)

(v) Sunflower (Helianthus annus)

(vi) Nigar seed (Guizotia abyssinica)

(vii) Neem, vepa (Azadi rachta indica)

(viii) Mahua, illupai, ippe (Madhuca indica, M. Latifolia), Bassia, Latifolia and Madhuca Longifolia Syn. M. Longifolia)

(ix) Karanja, Pongam, Honga (Pongamia pinnata syn. P Glabra)

(x) Kusum (Schleichera Oleosa, syn. S. Trijuga)

(xi) Punna undi(Calophyllum, inophyllum)

(xii) Kokum (Carcinia indica)

(xiii) Sal (Shorea robusta);

(xiv) Tung (Aleurite Jordi and A.Montana)

(xv) Red Palm (elaeis guinenisis)

(xvi) Safflower (corthanus tinctorius)  

73. Castor (Ricinus communis)
74. Omitted
75. Omitted.
76. Groundnut or peanut (hypogea)        
77. Cotton seeds
78. Jute, that is to say the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as Mesta or Bimli extracted from plants of the species hibiscus cannabinus and Hibiuscus sabdariffavar altissima and the fibre known as sunnhemp extracted from plants of the species Crotalaria Juncea whether baled or otherwise
79. Cotton, that is to say, all kinds of cotton (indigenous or imported) in all its unmanufactured State, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste.
80. Hides and Skins, Tanned or Un-Tanned
81. 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 of bituminous minerals and whether or not subjected to all or any of the following processes

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 the pressure

6. the addition of only those hydrocarbons previously recovered by physical methods during the course of

the above mentioned process

7. any other minor process including addition of pour point depressants or flow improvers) which does not

change the essential character of the substance

82. All kinds of Pulses and Dhalls
83. Wheat (Triticum vulgare T., compactum, T.sphaerococum, T.durum, T.aestivum, L.T.dicoccum);  
84. Paddy (Oryza sativa L)
85. Rice (Oryza sativa L)
86. P.V.C. cloth, Waterproof cloth, Tarpaulin and Rexine         
87. Oil cakes and Deoiled cakes other than Soya Bean De-oiled cake.
88. Drugs and medicines whether patent or proprietary, as defined in clauses (i), (ii) and (iii) of section 3 (b) of Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), and hypodermic syringes, hypodermic needles, perfusion sets, urine bags, catguts, sutures, surgical cotton, dressings, plasters, catheters, cannulae, bandages and similar articles, but not including,--

(a) Medicated goods.

(b) Products capable of being used as cosmetics and toilet preparations including Tooth Pastes, Tooth powders, cosmetics, Toilet articles and soaps.

(c) Mosquito Repellants in any form.

(d) omitted

89. Veterinary Medicines.
90. All kinds of packing material including Hessian cloth and jute twine but excluding storage tanks made of any materials.
91. Omitted.
92. River Sand and grit and stone chips.
93. Extra Neutral Alcohol (ENA) and rectified spirit.

Kerosene stove, kerosene lamp, petromax lamp hurricane lamp, glass chimney and parts and accessories thereof;


Bio-diesel manufactured using non-edible vegetable oils such as Jatropha, Peongamia, Rice bran, Neem Cotton seed, Rubber seed, sale of used cooking oil to the bio-diesel manufacturer.

96. Artificial and rolled gold jewellery, imitation and costume jewellery”.
97. LPG/ CNG conversion kits
98. Pre-stressed Raiway Concrete sleepers.
99. All handicrafts
100. (The following goods when used as Industrial inputs)
Sl. No. Heading No. Sub-Heading No. Description of goods
(1) (2) (3) (4)
1. 1501 to 1505   Animal (including fish) fats and oils, crude, refined or purified
2. 1506   Other animal fats and oils and their fractions whether or not refined, but not chemically modified.
3. 1521 & 1522   Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
4. 1518   Animal or vegetabl fats boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically odified; inedible mixtures or preparations of fats and oils of this chapter
5. 1702   Liquid glucose (non medicinal), Dextrose syrup
6.   2207.20 Denatured ethyl alcohol of any strength
7. 2503   Sulphur of all kinds other than sublimed sulphur, precipitated sulphur and colloidal sulphur
7A 2511   Natural barium sulphate (barites); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
8. 2602   Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
9. 2603   Copper ores and concentrates
10. 2604   Nickel ores and concentrates
11. 2605   Cobalt ores and concentrates
12. 2606   Aluminium ores and concentrates
13. 2607   Lead ores and concentrates
14. 2608   Zinc ores and concentrates
15. 2609   Tin ores and concentrates
16. 2610   Chromium ores and concentrates
17. 2611   Trungsten ores and concentrates
18. 2612   Uranium or Thorium ores and concentrates
19. 2613   Molybdenum ores and concentrates
20. 2614   Titanium ores and concentrates
21. 2615   Niobium, tantalum, vanadium or zirconium ores and concentrates
22. 2616   Precious metals ores and concentrates
23. 2617   Other ores and concentrates
24. 2618   Granulated slag (slag sand) from the manufacture of iron and steel
25. 2619   Ground granulated blast-furnace slag (GGBS)
26 2706   Tar distilled from coal, from lignite or from peat and other mineral tars whether or not dehydrated or partially distilled, including reconstituted tars.
27 2707   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
28. 2707.20.00   Toluole( Omitted)
29. 2707.30.00   Xylole( Omitted)
30. 2707.40.00   Naphthalene( Omitted)
31. 2707.60.00   Phenols( Omitted)
32. 2707.91.00   Creosote oils
33. 2801   Fluorine, chlorine, bromine and iodine
34. 2802   Sulphus, sublimed or precipitated; colloidal sulphur
35. 2803   Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)
36 2804   Hydrogen, rare gases other non metals excluding medicinal grade oxygen
37. 2805   Alkali or alkaline-earth metals, rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
38. 2806   Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
39. 2807   Sulphuric acid and anhydrides thereof; Oleum
40. 2808   Nitric acid; sulphonitric acids
41. 28.09   Diphosphorus pentaxoxide; phosphoric acid and polyphosphoric acids
42. 2810   Oxides of boron; boric acids
43. 2812   Halides and halide oxides of non-metals
44. 2813   Sulphides of non-metals; commercial phosphorus trisulphide
45. 2814   Ammonia, anhydrous or in aqueous solution
46. 2815   Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash)(; peroxides of sodium or potassium
47. 2816   Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium
48. 2817   Zinc oxide, zinc peroxide
49.   2818.30.00 Aluminium hydroxide
50. 2819   Chromium oxides and hydroxides
51. 2820   Manganese oxides
52.   2821.10 Iron oxides and hydroxides
53. 2822   Cobalt oxides and hydroxides, commercial cobalt oxides
54. 2823   Titanium oxide
55. 2825   Hydraxine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
56. 2826   Flurides, fluorosilicates, fluroaluminates and other complex flurine salts
57. 2827   Chlorides, chloride oxides and chloride hydroxides, bormides and bromide oxides; iodides and iodide oxides
58 2828   Hypochlorites,commercial calcium hypochlorites;chlorites;hypobromites
59. 2829   Chlorates and perchlorates; Bromates and Perbromates; Iodates and periodates
60. 2830   Sulphides; Polysulphides
61. 2831   Dithionites and sulphoxylates
62. 2832   Sulphites; thiosulphates
63. Omitted(***)   Omitted (****) 
64.   2833.33.00 Basic chromium sulphate  (omitted)
65. 2834   Nitrites; nitrates
66. 2835   Phosphinates (hypophosphites), phosphonates (phosphates); phosphates and polyphosphates
67. 2836   Carbonates; peroxacarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbarnate
68. 2837   Cyanides, cyanide oxides and complex cyanides
69. 2838   Fulminates, cyanates and thiocyanates
70. 2840   Borates, peroxoborates (perborates_
71. 2841   Sodium bichromate
72.    2841.30 Sodium dichromate
73.   2841.50 Potassium dichromate
74. 2844   Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products
75. 2845   Isotopes other than those of heading No.28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined
76. 2846   Compounds inorganic or organic, of rate earth metals, of yttrium or of scandium or of mixtures of these metals
77. 2847   Hydrogen peroxide
78. 2848   Phosphides, whether or not chemically defined, excluding ferrophosphorus
79.   2849.20 Silicon carbide
80.   2849.10.00 Calcium carbides
81. 2850   Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No.28.49
82. 2902   Cyclic hydrocarbons
83. 2903   Halogenated derivatives of Hydrocarbons
84. 2904   Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated
85. 2905   Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
86. 2906   Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
87. 2907   Phenols; Phenol-Alcohols
88. 2908   Halogenated, sulphonated, nitrated or nitrosated derivates of phenols or phenol-alcohols
89. 2909   Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether perioxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivates
90. 2910   Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivates
91. 2911   Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivates
92. 2912   Aldehydes whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde
93. 2913   Halgenated, sulphonated, nitrated or nitrosated derivates of products of heading No.29.12
94.   2914.11.00 Acetone
95. 2915   Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates
96. 2916   Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates
97. 2917   Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivates
98. 2918   Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates
99. 2919   Phosphoric esters and their sales, including lactophosphates; their salts; their halogenated, sulphonated, nitrated or nitrosated derivates
100. 2920   Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
101. 2921   Amine-function compounds
102. 2922   Oxygen-function amino-compounds
103. 2923   Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids
104. 2924   Carboxyamide-function compounds; amide-function compounds of carbonic acid 
105. 2925   Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds
106. 2926   Nitrile-function compounds
107. 2927   Diazo-, Azo- or azoxy-compounds
108. 2928   Oraganic derivates of hydrazine or of hydroxylamine
109. 2930   Organo-sulphur compounds
110. 2931   Other organo organic compounds
111. 2932   Heterocyclic compounds with oxygen heteroatom(s) only
112. 2933   Heterocyclic compounds with nitrogen heteroatom(s) only
113. 2934   Nucleic acids and their salts; other heterocyclic compounds
114. 2935   Sulphonamides
115. 2938   Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivates
116. 2939   Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivates
117. 2942   Other organic compounds.
118. 3201   Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivates excluding catechu or gambiar
119. 3202   Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar
120. 3203   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 2 to this Chapter excluding catechu or gambiar
121. 3204   Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter as specified in Note 2 to this Chapter; synthetic organic products of a kind used as fluroscent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar
122. 3205   Colour lakes; preparations based on colour lakes as specified in Note 2 to this chapter
123.   3206.10 Pigments
124.   3206.50.00 Inorganic products of kind used as luminophores
125.   3206.90 Master batches
126.   3207.10 Prepared pigments
127. Omitted (***)   Omitted (***)
128.   3207.10.90 Other
129. 3211   Prepared driers
130. 3212   Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form of a kind used in the manufacture of paints (including anamels); stamping foils; dyes and other colouring matter put up in forms (for example, bales, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes
131.   3215.10 Printing ink whether or not concentrated or solid
132. 3501   Casein, caseinates and other casein derivates, casein glues
133. 3507   Enzymes, prepared enzymes not elsewhere specified or included
134.   3707.00 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations)
135. 3801   Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
136. 3802   Activated carbon, activated natural mineral products; animal black, including spent animal black
137. 3804   Residual lyes from the manufacture of wood pulp, whether or not concentrated,m desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No.38.03
138. 3806   Rosin and resin acids, and derivates thereof: rosin spirit and rosin oils; run gums
139. 3807   Wood tar; wood tar oils; wood, creosote; wood naphtha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetables pitch
140.   3808.10 Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.
141. 3809   Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries not elsewhere specified or included
142. 3812   Prepared rubber accelerators, compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
143. 3814   Reducers and blanket wash/roller wash used in the printing industry
144. 3815   Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
145. 3817   Mixed alkyl benzenes and mixed alkylnaphthalenes, other than those of heading No.27.07 or 29.02
146. 3818   Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
147. 3823   Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
148.   3824.90 Retarders used in printing industry.
149. 3901   Polymers of ethylene in primary forms
150. 3902   Polymers of propylene or of other olefins, in primary forms
151. 3903   Polymers of styrene, in primary forms
152. 3904   Polymers of vinyl chloride or of other halogenated olefins, in primary forms
153. 3905   Polymers of vinyl acetate or of other vinyl esters in primary forms, other vinyl polymers in primary forms
154. 3906   Acrylic polymers in primary forms
155. 3907   Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
156. 3908   Polyamides in primary forms
157. 3909   Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms
158. 3910   Silicones in primary forms
159. 3911   Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included in primary forms
160. 3912   Cellulose and its chemical derivates, and cellulose ethers, not elsewhere specified or included in primary forms
161. 3913   Natural polymers (for example, algenic acid) and modified natural polymers (for example, hardened proteins, chemical derivates of natural rubber), not elsewhere specified or included in primary forms
162. 3914   Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13 in primary forms
163. 3919   Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls
164. 3920   Other plates, sheets, film, foil and strip of plastics, non-cellular whether lacquered or metallised or luminated, supported or similarly combined with other materials or not
165. 3923   Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics but not including -
      (a) insulated wares
      (b) bags of the type which are used for packing of goods at the time of sale for the convenience of the customer including carry bags
166. 4001   Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips
167. 4002   Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No.40.01 with any product of this heading, in primary forms or in plates, sheets or strip
168. 4003   Reclaimed rubber in primary forms or in plates, sheets or strip
169. 4005   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.40.06
170. 4701   Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials
171. 4819   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
172. 4821   Paper printed labels and paper board printed labels
173. 4823   Paper self adhesive tape and printed wrappers used for packing
174.   6305.10 Sacks and bags of a kind used for packing of goods, of jute or of other textile based fibres of heading No.53.03
175. 7010   Carboys, bottles, jars, phials of glass of a kind, used for the packing goods; stoppers, lids and other closures of glass
176. 7019   Glass fibers (including glass wool and glass filaments) and articles thereof (for example yarn, woven fabrics) whether or not impregnated, coated, covered or laminated with plastics or varnish
177. 7202   Ferro alloys
178.   7607.20 Aseptic packaging aluminum foil of thickness less than 0.2 mm and backed by paper and LDPE
179. 8309   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.
180   1301.20.00 Gum Arabic
181   1520.00.00 Glycerol crude, Glycerol Waters and Glycerol  lyes
182 2508   Clay including fire clay, fine china clay and ball clay
183 2504   Natural Graphite
184 2513   Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat treated
185 2620   Ash and residues(other than from the  manufacture of iron & steel), containing arsenic, metals or their compounds
186 2621   Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.
187 2708   Pitch and pitch coke, obtained from coal tar or from other mineral tars
188   2711.14.00 Butylene
189   2712.20  Paraffin  wax containing by weight less than 0.75% of oil; Normal paraffin; not being micro crystalline petroleum wax
190 2811   Other inorganic acids and other inorganic oxygen compounds of non metals
191 2839   Silicates, commercial alkali, metal silicates
192   2901.21.00 Ethylene
193   2901.22.00 Propylene
194   2901.29.10 Acetylene, in dissolved condition
195   2901.29.20 Heptene
196 2929   Compounds with other nitrogen functions
197 3301   Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils, in fats, 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
198 3302   When sold in packs of 20ml or, as the case may be, more or in packs of 20gms or more, the following –
Mixtures of odoriferous substances, mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances of a kind used for the manufacture of beverages
199 3404   Artificial waxes and  prepared waxes
200 3502   Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives
201 3503   Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface worked or coloured] and gelatin derivatives
202 3504   Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed
203 3505   Dextrins and other modified starches ( for example, pregelatinised or esterified starches);
204 3824   Prepared binders for foundry moulds or cores; Retarders used in the printing industry
205 3915   Waste, parings and scrap of plastics
206 3916   Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface worked but not otherwise worked, of plastics.
207 3926   Plastic fabrics of the type used for making plastic woven sacks and plastic woven sacks.
208 4004   Waste, parings and scrap of  rubber (other than hard rubber) and powders and granules obtained there from
209   4008.11.10 Plates, sheets and strip of microcellular rubber
210   4008.19.10 Blocks of micro cellular, rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear
211   4008.21.10 Plates, sheets and strip of microcellular rubber used in the manufacture of soles, heels or soles and heels combined for footwear.
212   4008.29.20 Blocks of micro cellular, rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear
213 4503   Corks and stoppers of natural cork
214 4707   Recovered (waste & scrap) paper or paper board.
215 5310   Sacking fabrics, Hessian fabrics, jute canvas
216 5607   Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.
217 5609   Coir string
218 6805   Natural or artificial abrasive powder or grain on a base of textile material, of paper of paper board or of other materials, whether or not cut to shape or sewn or otherwise made up.
219   6903.90.00 Refractory monolithic
220 7001   Cullet and other waste and scrap of glass in the mass
  221 7017   Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
222 7310   Tin plate containers
223     Castings of all metals,
    7325.10.00 (i) of non-malleable cast iron
    7325.99.10 (ii) of Iron
    7325.99.20 (iii) of alloy steel
    7325.99.30 (iv) of stainless steel



(v) grinding balls and similar articles for mills
    7325.99.91 (vi) rudders for ships or boats
    7325.99.92 (vii) drain covers

(viii) plates and frames for sewage water or similar system                                                                                            






xi) grinding balls and similar articles for mill

  (x) grinding media balls and cylpebs

(xi) of copper


      (xii) of other metals
224   8507.20.00 Valve Regulated Lead Acid  batteries     
225 8546   Electrical insulators of any material
226 8547   Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal   (for example, threaded sockets) incorporated during moulding solely for the purpose of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefore, of base metal lined with insulating material
227 8548   Waste and scrap of primary cells, primary batteries and electric accumulators, spent primary cells, spent primary batteries and spent electric accumulators.
228 9032   Regulator for LPG cylinders and other cylinders containing compressed gases or compressed liquids
229   9602.00.30 Gelatin capsules empty
230   9606.21.00 Buttons of plastics
231 9607   Slide fasteners and parts thereof.
232     Yeast of all kinds and forms.                   
233     Gel used for preparing bakery products and bread softener.
101. Liquefied petroleum gas for domestic use
102. Machinery of all kinds that is to say
Sl. No. Heading No. Sub Heading No. Description of commodity
1 8401   Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; machinery and apparatus for isotopic separation

















Machinery, plant or laboratory equipment, whether or not, electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes instantaneous or storage water heaters non-electric.

(a)instantaneous gas water heaters

(b) medical, surgical or laboratory sterilizers

(c) dryers for agricultural products

(d) dryers for wood, paper pulp or paper board

(e) distilling or rectifying plant

(f) heat exchange units

(g) machinery for liquefying air or other gas

(h) machinery for making hot drinks or for cooking or heating  food

(I) pasteurizers

(j) vacuum-vapour plant for deposition of metals

(k) parts

(l) Dryers – other

(m) Pressure Vessels, Reactors,Columns,Towers or Chemical storage Tanks.

(n) Glass Lined Equipment

(o) Autoclaves other than for cooking or heating food not elsewhere specified or included.

(p) others

3   8420   Calendaring or other rolling machines other than for metals or glass, and cylinders therefore
4   8421.11.00











Centrifuges, including centrifugal dryers

(a) cream separators

(b) cloth dryers

(c) parts

(d) Bowl Centrifuges

(e) Basket Centrifuges

(f) Continuous automatic Centrifuges

(g) Self Cleaning Centrifuges

(h) Decanter Centrifuges Horizontal Bowl

(i) Screw Conveyor Centrifuges

(j) Other for Chemical Industries.

(k) Other Filtering/Purifying Machines and Apparatus for Liquids.

5   8422.20.00 Machinery for cleaning or drying bottles or other containers
6   8422.30.00 Machinery for filling, closing, ceiling or labelling bottles, canes, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating machinery
7   8422.40.00  Other packing or wrapping machinery (including heat-shrink wrapping machinery)
8   8422.90  Parts of machinery of heading 8422
9   8424.30.00 Steam or sand blasting machines and similar jet projecting machines
10   8424.90.00 Parts of machinery of subheading 8424.30.00
11  8437   Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm type machinery
12   8438.30.10 Sugar manufacturing machinery,
13   8438.90.10 Parts of sugar manufacturing machinery
14   8438.80.40 Tea leaf rolling or cutting machine
15 8439   Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paper board
16  8441   Other machinery for making up paper pulp, paper or paper board, including cutting machines of all kinds
17 8442   Machinery, apparatus and equipment for type founding or type setting , for preparing or making printing blocks , plates, cylinders and other printing components, blocks , plates , cylinders and lithographic stones, prepared for printing purposes (planed, grained or polished)
18 8443   Printing machinery used for printing by means of the printing type, block, plates, cylinders and other printing components; inkjet printing machines, machines for uses ancillary to printing
19 8444   Machines for extruding, drawing , texturing or cutting man-made textile materials
20 8445   Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparingtextile yarns for use on the machines of heading 8446 or 8447
21 8446   Weaving machines (looms)
22 8447   Knitting machines, stitch bonding machines and machines for making gimped yarn, tulle, lace,embroidery, trimmings, braid or net and machines for tufting
23   8448   Auxillary machinery for use with machines of heading 8444, 8445, 8446 or 8447 ( for example , dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447  ( for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
24 8453   Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or leather, other than sewing machines
25 8454   Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
26 8455   Metal rolling mills and rolls therefore
27 8457   Machining centers, unit construction machines 9 single station) and multi-station transfer machines for working metal
28 8458   Lathes (including turning centers) for removing metal
29 8459   Machines-tools (including way-type unit head machines), drilling, boring, milling, treading or tapping by removing metal other than lathes
30  8460   Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing maetal, or cermets by meands of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of  heading 8461
31  8461    Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting off and other machine tools working by removing metal, or cermets, not elsewhere specified or included.
32  8462   Machine tools (including presses ) for working metal by forging, hammering or die-stamping machines tools (including presses ) for working metal by bending, straightening, flattering, shearing, punching or notching, presses for working metal or metal carbides, not specified above
33  8463   Other machine tools for working metal,or cermets, without removing material
34   8464.10.10 Granite cutting machines or equipments
35   8464.20.00 Grinding or polishing machine
36 8465   Machine tools (including machines for nailing , stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
37   8466   Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening die heads, dividing heads and other special attachments for machine tools; tool holders for any type of tool, for working in the hand
38 8468    Machinery and apparatus for soldering, brazing or welding,  whether or not capable of cutting other than those of heading 8515, gas operated surface tempering machines and appliances
39  8474   Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid ( including powder or paste ) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand
40  8477   Machinery for working rubber or plastics or for the manufacture of products from these materials not elsewhere specified
41 8478   Machinery for preparing or making up tobacco, not specified or included elsewhere in the chapter 84
42  8479   Machines and mechanical appliances having individual functions , not specified or included elsewhere
43  8480   Moulding boxes for metal foundry ; mould bases ; moulding patterns ; moulds for metals (other than ingot moulds), metal carbides, glass , mineral materials , rubber or plastics
44 8485   Machinery parts not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included else where in chapter 84.
45  8514   Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel
46   8543.30.00 Machines and apparatus for electroplating , electrolysis or electrophoresis
47 8803   Parts items of heading 8801 or 8802
48 9024   Machines and appliances for testing the hardness, strength, compressibility , elasticity or other mechanical properties of materials (for example, metals , woods , textiles, paper, plastic)
49     Machinery for Photography

Clean Air Ventilation Systems/Air Handling systems and the parts thereof, used in Pharmaceutical Industry.

103. Tools and Instruments that is to say
SL.No. Heading No. Description of goods
1 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
2 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating purchases and similar hand tools.
3 8204 Hand operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
4 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; below lamps; vices; clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand-or pedal-operated grinding wheels with frameworks
5 8206 Tools of two or more of the headings 8202 to 8205 put-up in sets for retail sale
6 8207 Interchangeable tools for hand tools, whether or nor power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
7 8208 Knives and cutting blades, for machines or for mechanical appliances
8 8209 Plates, sticks, tips and the like for tools, unmounted of cermets
9 8210 Hand-operated mechanical appliances, weighing 10 kg. Or less, used in the preparation, conditioning or serving of Food or Drink
10 8213 Scissors, tailors’ shears and similar shears, and blades therefor
  8456 Machine- tools for working any material by removal of material, by laser or other light or phton beam, ultra sonic, electro-discharge, electro-chemical, electron beam,ionic-beam or plasma arc processes
11 8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or  non-electric motor
12 9014 Direction finding compasses; other navigational instruments and appliances
13 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic,hdrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
14 9016 Balances of a sensitivity of 5 cg or better, with or without weights
15 9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, retractors, drawing sets, slide rules, disc calculators); instruments for measuring length for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this Chapter
16 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus, ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
17 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
18 9022  alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, x-ray tubes and other e-ray generators, high tension generators control panels, and desks, screens, examination or treatment tables or chairs and the like`
19 9025 Hydro meters and similar floating instruments, thermo meters, pyrometers, barometers, hygro meters and psycho meters, recording or not and any combination of these instruments
20 9026 Instruments and apparatus measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gages, manometers, heat meters) , excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
21 9027 Instruments and apparatus for physical or chemical analysis (for example, polarymeters, refractometers , spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension  or the like; instruments and apparatus for measuring or checking quantities of heat, sound, or like (including exposure meters); micro tomes
22 9029 Revolution counters, production counters, taxi meters, milometer, pedometers and the like: speed indicators and tacho meters, other than those of  heading 9014 or 9015; stroboscopes:
23 9030 Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028: of instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other  ionizing radiation
24 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
25 9032 Automatic regulating or controlling instruments and apparatus
104. Bolts, Nuts threaded or tapped and screws of base metal or alloys thereof including bolt ends, screws, studs, screw studding, self tapped screws, screw hooks and screw rings.
105. All hardware of base metal or alloys and other hardware items like locks, woven wire nettings, mesh, cloth sieves, and chain link of all metals.
106. Biomass briquettes
107. (a) Preserved fruits, vegetables, meat, poultry, sea foods and fish sold in sealed containers or in a frozen state.

(b) Fruit jams, jelly, fruit squash, fruit juices and fruit drinks but excluding aerated fruit drinks;

(c) Cottage cheese (paneer), pickles, sauces, porridge, marmalade, honey;

108. Katha
109. Wet dates
110. Cups, plates and glasses made of paper
111. Medical equipments / devises and implants
112. Papad.
113. Optical goods that is to say


Heading No

Sub Heading No

Description of goods




Spectacles and goggles




Sun glasses




Spectacle glasses of lenses




 (i) of glass




 (ii) of other material




Frames and mountings for spectacles, goggles or the like and parts thereof




Contact lenses




Lense cleaning liquid




Intra ocular lens

114. Tea
115. Cashew nut and kernel
116. Sales of goods other than Petrol, all kinds of Diesel Oils including C9, petroleum gases, lubricants, other minor petroleum products, Liquor, Automobiles, tyres and tubes and  Cement, by a Registered dealer to,-

(a) The State Government Departments

(b)  Telangana Power Generation Corporation (APGENCO) incorporated as a company under the provisions of Companies Act. 

(c) Transmission Corporation of Telangana (APTRANSCO) incorporated as a company under the provisions of Companies Act. 

(d) Central Power Distribution Company of Telangana Limited (APCPDCL)

(e)  Southern Power Distribution Company of Telangana Limited (APSPDCL)

(f) Eastern Power Distribution Company of Telangana Limited (APEPDCL)

(g) Northern Power Distribution Company of Telangana Limited (APNPDCL)             

117. Ayurvedic and homeopathic products manufactured under license issued by the licensing authorities concerned under Drugs and Cosmetics Act, 1940;
118. Molasses
119. Goods such as components, accessories and spare parts of fire arms, weapons, guns, small Arms and ammunitions sold to the ordinance factories, run by “Government of India.
120. Tread Rubber and other material used for retreading of tyres.
Sl.No. Commodity     HSN Code
1 2 3

Switch made poser supply        Systems (SMPS) Battery   Chargers

2. SMPS based Integrated power supply systems (IPS) 8404.40.90
3. Electrical Transformers (dry type)   8504.31.00
4. Inverters/Converters  8504.40.10
5. Lt.Panels/AMF/Panels/MCC Panels/PCC Panels. Control And Relay Panels 8537.10.00
6. ACDB/DCDB  8537.10.00
7. Parts of above Panels/ ACDB/DCDB 8538.10.10”,
122. Oats
123. Mosquito nets insect screens, Perimeter screens, Meshes for insect protection, Meshes for gardening and agro meshes, made up of plastic (Polymer) and articles thereof.

Note: (1) The Headings or sub-headings, as the case may be, listed under column Nos. (2) & (3) above are the HSN Codes under the Central Excise Tariff Act, 1985 (5 of 1986).

Note: (2) The Rules for the interpretation of the provisions 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.

Note: (3) Where any commodities are described against any heading or, as the case may be, sub-heading, 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.

Note: (4) Subject to Note 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 purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.

Note: (5) Where the description against any heading or sub-heading is shown as “other”, then the interpretation as provided in Note 2 shall apply.

Note: (6) in order to claim reduced rate of tax of 4% under the entry 100, the dealer shall be in possession of a declaration in the Form, as may be prescribed, and issued by the dealer purchasing such commodities for the purpose of using them as industrial inputs.

The goods mentioned at entry 57 shall be other than those described in column (3) of first schedule to the Additional Duties of Excise (Goods of Special Importance), Act 1957