Apvat Ready Reckoner 2013

ANDHRA PRADESH
VALUE ADDED TAX

READY RECKONER
(As on 1 -1 -2 0 1 3 )
(With HSN Codes and the Case Laws of Supreme Court, High Courts,
STAT, & Clarifications issued by Authority for Advance Rulings)
Al-Haaj K. Hyder Vali, M.A., L.L.B.,
Advocate & Tax Practitioner
Foreword by
SRI T. YUGANDHAR REDDY
Addl. Commissioner (VAT) (Retd.) & Former Chairman,
Authority on Advance Rulings & Clarifications
3rd EDITION
Asia Law House
HYDERABAD
F
R
E
E
C
D
8000 +
Commodities
Covered
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
1
* Subs. for 4% by Act No.11 of 2012, w.r.e.f.14.09.2011.
** Subs. for 12.5% by Act No.9 of 2010, w.r.e.f. 15.01.2010.
A.P. VAT READY RECKONER
A.B.Switches [(11Kv to 33Kv)
(11000 Volts to 33000 Volts)]
HSN Code No: 8535
Authority: A.R.COM/278/2005 Dated: 02.9.2005.
Abdominal Support Belt
Abrasive and Abrasive Products.
HSN Code No. 6805.
Abrasive Coated Paper/Cloth.
Abrasive wheel cutting-off machines.
HSN Code No.8461.50.21.
Absolute Alcohol.
Absorbent Cotton Wool.
This item was inserted by Act No.23 of 2005 w.e.f.
18.08.2005.Upto 17.08.2005 it was taxable @ 12.5%.
Case Law: Held to be Surgical Cotton. Commissioner
of Sales Tax Vs.Fair Deal Corporation Ltd., (1962) 13
STC 750.
Absorbent Gauze Bandage Cloth.
Upto17.08.2005 @12.5%
From 18.08.2005 @4% Upto 14.09.2011.
Absorbent Surgical Cotton.
Note: This item was inserted in Entry 88 of IV Sched-
ule by Act No.23 of 2005 w.e.f.18.08.2005. Up to
17.08.2005 this item was taxable at 12.5% as per
Schedule V).
Case Law: Held to be Surgical Cotton. Commissioner
of Sales Tax Vs. Fair Deal Corporation Ltd., )(1962) 13
STC 750.
Absorption System.
(Air Pollution Control Equipment).
AC / DC Motors and their Spare parts.
HSN code No: 8501
AC Generators.
HSN code No: 8503
Acarcide.
1
1
100(218)
100(218)
102(31)
1
88
88
88
1
1
1
20
V
V
IV
IV
IV
V
IV
IV
IV
V
V
V
IV
14.5**
14.5**
5*
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
5*
A.B. Aca
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
2
ACC Pipes. - HSN Code No.6811.30.10
Accessories And Parts of Motor Vehicles.
Accessories of Plant Protection Equipment.
HSN Code No.3808
Accocid Proof Cement
Account Ledgers.
HSN Code No:4820
Accumulator cases made of hard rubber and sepa-
rators.
HSN Code No. 8507.90.10.
Accumulators, Spare parts & Accessories
ACDB/DCDB and Parts with HSN Code No.
8538.10.10 from 1.4.2005 to 31.10.2008 @12.5%
(Added by Act No.4 of2009 w.e.f 1.11.2008.)
Acetals and Hemiacetals, whether or not with other
oxygen function and their halogenated, sulphonated,
nitrated or nitrosated derivates. HSN Code No:2911
NOTE: Entry 100 with sub-entries upto 179 was
added by the G.O MS No 502 Rev (CT-II) Dept, dt 1-5-
2006 w.e.f 1-5-2006. Upto 30-04-2006 they are li-
able to tax at 12.5% under Schedule V.
Acetanilide - HSN Code No. 2924.29.10
Aceto Acetanilide - HSN Code No. 2924.29.20.
Aceto Acetic Ortho Chloranilide.
HSN Code No. 2924.29.30
Aceto Acetic Para Chloranilide.
HSN Code No. 2924.29.40.
Acetone. - HSN Code No: 2914.11.00.
(Entry 100 with subentries upto 179 was added by the
G.O MS No 502 Rev (CT-II) Dept, dt 1-5-2006 w.e.f 1-5-
2006. Upto 30-04-2006 they are liable to tax at 12.5%
under Schedule V).
Acetone. - HSN Code No: 2914.11.00.
Acetylene (Gas). - HSN Code No. 2804.29.90
Case Law: Held to be Industrial Gas. Indian Oxygen
Ltd. Vs. State of Karnataka (1990) 79 STC 651.
45
1
20
1
25
100(224)
1
121
100(91)
100(104)
100(104)
100(104)
100(104)
100(94)
100(91)
100(36)
IV
V
IV
V
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
14.5**
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
ACC Ace
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
3
Acetylene black - HSN Code No. 2803.00.20.
Acetylene, in dissolved condition. - HSN Code
No: 2901.29.10 (Sub entries from 180 to 231 are
added to entry 100 vide G.O.Ms.No.656, Revenue
(CT-II), 2nd June, 2006 w.e.f 01-06-06 Upto 31-05-
2006 they are liable to tax at 12.5% under
Schedule V).
Acid black (non-azo).
Acid black 2 (nigrosine). HSN Code No. 3204.12.31.
Acid black 48 (coomasie fast grey 3G)
HSN Code No. 3204.12.32.
Acid blacks.
HSN Code No. 3204.12.17.
Acid blue 112 (coomasie ultra sky SE).
HSN Code No. 3204.12.52.
Acid blue 127 (brill alizarine milling blue G).
HSN Code No. 3204.12.53.
Acid blue 138 (carbolan blue B).
HSN Code No. 3204.12.54.
Acid blue 14 (solacet fast blue 4 G1).
HSN Code No. 3204.12.42.
Acid blue 140 (carbolan brill blue 2R).
HSN Code No. 3204.12.55.
Acid blue 2 (alizarine brill blue PFN).
HSN Code No. 3204.12.41.
Acid blue 23 (alizarine light blue 4 G1).
HSN Code No. 3204.12.43.
Acid blue 25 (solway ultra blue B).
HSN Code No. 3204.12.44.
Acid blue 45 (solway blue RN).
HSN Code No. 3204.12.45.
Acid blue 51 (alizarine sky blue FFB).
HSN Code No.3204.12.46.
Acid blue 52 (alizarine light 5GL).
HSN Code No. 3204.12.47.
100(35)
100(194)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Ace Aci
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
4
Acid blue 78 (solway sky blue B).
HSN Code No.3204.12.48.
Acid blue 93 (ink blue).
HSN Code No. 3204.12.51.
Acid blues 2,14, 23, 25, 45, 51, 52 and 78 (non-azo).
Acid blues 93,112,127,138,140 and others(non-azo).
Acid blues. - HSN Code No. 3204 12 15.
Acid brown. - HSN Code No. 3204 12 18
Acid browns. - HSN Code No. 3204 12 95.
Acid concentrate.
Acid dyes, whether or not premetallised, and prepa-
rations based thereon;mordant dyes and prepara-
tions based thereon.
HSN Code No. 3204 12.
Acid green 17 (solacet fast green 2G).
HSN Code No. 3204.12.21.
Acid green 27 (carbolan green G).
HSN Code No. 3204.12.22.
Acid green 28 (carbolan brill green 5G).
HSN Code No. 3204.12.23.
Acid green 38 (alizarine cyanine green 3G).
HSN Code No. 3204.12.24.
Acid green 44 (alizarine cyanine green GWA).
HSN Code No. 3204.12.25.
Acid greens (non-azo) :
Acid greens. - HSN Code No. 3204.12.16.
Acid Oil.
Case Law: Held to be vegetable oil. See (2002) 128
STC 102(Mad), (1990) 79 STC 320(AP), (2005) UPTC
1060(All) & (2002) UPTC 1189(All).
Acid oranges. - HSN Code No.3204.12.12.
Acid oranges. - HSN Code No.3204.12.92.
Acid red. - HSN Code No.3204.12.93.
Acid Slurry.
Acid violets. - HSN Code No.3204.12.14.
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
88
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
67
100(121)
100(121)
100(121)
1
100(121)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
Aci Aci
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
5
Acid violets. - HSN Code No. 3204.12.94.
Acid yellows. - HSN Code No. 3204.12.11.
Acid yellows. - HSN Code No. 3204.12 91.
Acids of arsenic. - HSN Code No 2811 19 30.
Acnay-Gel
Authority: CCTs Ref.No.PMT/P&L/A.R.Com/73/
2009 dated 30.07.2010
Aconitum-herrophyllum wall ( Medicinal Herbs and
Country Drugs).
Acorus (Spices).
Acqudermic.
Case Law: Held to be Toilet preparations. COCET Cos-
metics Vs.Collectorate of Central Excise) 1997(72) ECR
686.
ACR Sheets - (Asphaltic Corrugated Roofing Sheets)
HSN Code No.6807.
Case Law: Held to be an article of Asphalt. Light Roof-
ings Vs. Union of India (1981) 8 ELT 738 (Mad).
Acrylic polymers in primary forms.
HSN Code No: 3906.
(Entry 100 with subentries upto 179 was added by
the G.O MS No 502 Rev (CT-II) Dpt, dt 1-5-2006 w.e.f.
1-5-2006) Upto 30-4-2006 this item was liable to
tax at 12.5% as per Schedule V.)
Acrylic resins. - HSN Code No.3906.90.10.
Acrylic Yarn. - HSN Code No.5106.
Case Law : Held to be falling under HSN
Code.5401.31. Deepak Woolens Vs. Collector. 1993 (63)
ELT 643(Tri).
Acrylonitrile. - HSN Code No.2926.10.00.
Acrylonitrile-butadiene rubber (NBR): 4002.59
Acrylonitrile-butadine-styrene (ABS) copolymers.
HSN Code No. 3903.30.00.
ACS Trolley Stands.
ACSR Conductors. - HSN Code No.7604.29.10
100(121)
100(121)
100(121)
1
88
88
59
1
4
100(154)
100(154)
1
100(106)
100(167)
100(151)
1
27(38)
IV
IV
IV
V
IV
IV
IV
V
IV
IV
IV
V
IV
IV
IV
V
IV
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
Aci ACS
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
6
Authority: A.R.COM/84/2005 Dated: 21-05-2005.
Actinium
Activated alumina. - HSN Code No. 3802.90.11.
Activated bauxite. - HSN Code No. 3802.90.12.
Activated Carbon Filter (Water Pollution Control
Equipment ).
Activated carbon, activated natural mineral products;
animal black, including spent animal black.
HSN Code No:3802
Note: Entry 100 with subentries upto 179 was added
by the G.O MS No 502 Rev (CT-II) Dept, dt 1-5-2006
w.e.f 1-5-2006 Upto 30-04-2006 liable to tax at
12.5% under Schedule V.
Activated Carbon. HSN Code No.3802.10.00.
Activated Char Coal.
Activated Natural mineral Products.
HSN Code No.3802
ACVR Conductors.
Acyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives.
HSN Code No: 2905.
by the G.O.Ms.No 502 Rev (CT-II) Dept, dt 1-5-2006
w.e.f. 1-5-2006 Upto 30-04-2006 Taxable at 12.5%
as per Schedule V.
Acyclic amides (including acyclic carbamates) and
their derivatives; salts thereof. HSN Code No.2924 .
Acyclic monoamines and their derivatives; salts
thereof :HSN Code No.2921.
Acyclic polyamines and their derivatives; salts
thereof : HSN Code No.2921.
Acyclic terpene alcohols. HSN Code No.2905.22.
Adapter/Adaptor
Add on Cards in Computer
1
100(136)
100(136)
1
100(136)
100(136)
69
100(136)
1
100(85)
100(104)
100(101)
100(101)
100(85)
1
39
V
IV
IV
V
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
V
IV
14.5**
5*
5*
14.5**
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
14.5**
5*
Act Add
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
7
Adding Machine Rolls
Adding Machines. HSN Code No. 8470.30.00.
Additional Covers for Motor Vechicles Seats
Addressing Machines
Adhesive Plasters (Surgical Dressing).
Upto 12-08-2005. Item No.1 Sched. V @12.5%
From 18-08-2005 onwards.
Note: As per Act No.23 of 2005, Dt: 26-10-2005
these items were added to Entry 88 of IV Schedule.
Adhesive Plates Sheets, Film foil, Tape, Strip of plastic
whether or not in rolls. HSN Code No.3919.
Adhesives of all Kinds Including Gum, Glue, Resins
and Solutions.
Adjustable Spanner.
HSN Code No. 8204.11.10 (w.e.f. 01-07-2006.)(upto
30.06.2006 taxable @ 12.5% under Schedule V.).
Adjustable Wrenches.
HSN Code No. 8204.11.20 (w.e.f. 01-07-2006.) (upto
30.06.2006 taxan;e @ 12.5%).
Advertisement Labels (Printed Material).
Aegron Gas.
Case Law: Held to be taxed as Refrigeration Materi-
als and not as Gases. Om Refrigeration & Electricals
Vs. State of A.P. (1997) 107 STC 234 APHC: 23 APSTJ
149 (HC).
Aerated Fruit Drinks.
Aerated Water. HSN Code No. 2201.10.20.
Case Law: Soda is not a Beverage. DCCT. Vs.
Sannidhan Bar & Restaurant (2004) 138 STC 380
Aerials & Antennas. - HSN Code No: 8529.10
Aero Filter for Compositing (Water Pollution Con-
trol Equipment).
Aeroplanes and other Aircrafts & Aeronautics.
African gum. - HSN Code No. 1301.90.12.
44
39(2)(ii)(e)
1
1
88
100(163)
1
103(3)
100(3)
47
1
1
1
39(16)
(c)(i)
1
1
1
IV
IV
V
V
IV
IV
V
IV
IV
IV
V
V
V
IV
V
V
V
5*
5*
14.5**
14.5**
5**
5*
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
14.5**
14.5**
Add Afr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
8
After Shave Lotions and Creams.
Case Law:1. Are not Medicinal preparations but Toi-
let preparations. State of Goa Vs. Colfax Laboratories
Ltd. 2003 (8) ELT 203:2003(158) ELT 18 SC.
2. After Shave Lotion is not a Medicine. State of A.P.
Vs. Goltex Laboratories (P) Ltd. (1999) 115 STC 464
(AP).
Agarbathi(Incense sticks). HSN Code No.3307.41.
Case Law: Fragrant Mats are to be taxable as
Agarbatti. UOI. Vs. Sonic Electrochem. ; AIR (2002) SC
3288(SC), (2002)145 ELT 274(SC).
Agglomerated Marbles.
Case Law: Held to be not a Mineral Product. It is
made from Crushed Marble, Cement, Resin and Other
Additives and after curing, are cut into Slabs. These
Slabs are Polished and Cut into Tiles They are not
Mosaic Tiles. Collector Vs.Kedia Agglomerated Marbles.
1995 (77) ELT 710.
Agnomin.
Case Law: Held to be Fertilisers. CCE Vs. ARIES Mar-
keting P Ltd.1998 (104) ELT 524.
Agricultural hand tools.
Agricultural implements manually operated or ani-
mal driven, hand operated sprayers including knap-
sack/backpack power sprayers (powered upto 25.6
cc engines developing 0.8 to 1.4 HP) and dusters.
Agricultural implements not operated manually or
not driven by animal (mechanically operated).
HSN Code No.8432.
Agricultural or Horticultural drip/sprinkler irrigation
systems, Sprinkler /Drip irrigation systems, Horti-
cultural or Agricultural appliances.
HSN Code No:8424.81.00.
Agricultural power sprayers, parts & accessories.
HSN CodeNo.8432.
1
37
1
19
1(1)
1
1
20(4)
1
V
IV
V
IV
I
I
IV
IV
IV
14.5**
5*
14.5**
5*
NIL
NIL
5*
5*
5*
Aft Agr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
9
Agricultural Pumps.
Agricultural, (other) horticultural, forestry, poultry-
keeping or bee-keeping machinery, including ger-
mination plant fitted with mechanical or thermal
equipment; poultry incubators and brooders.
HSN Code No:8436.
Agricultural, Horticultural or Forestry Machinery for
Soil Preparation or Cultivation, Lawn or Sports-
ground roller. - HSN Code No: 8432.
Agricultural, Horticultural, Forestry, Poultry-keeping
or Bee-keeping Machinery, including Germination
Plant fitted with Mechanical or Thermal Equipment;
Poultry Incubators and Brooders.
HSN Code No:8433 (Except 8433.51 and 8433.52).
Agro meshes, made up of plastic (Polymer).
This entry was added to IV Schedule upto 30.04.2009
taxable @12.5% as per Schedule V bv Act 200(2009,
w.r.e.f. 1-5-2009).
Aids and implements used by handicapped persons.
Air blowing instruments (Bhathin).
Case Law: Held to be Machinery. Commissioner of
Sales Tax Vs. Uma Shankar Persad & Co. (1980) 46
STC 295.
Air bubble sheets. - HSN Code:3923.90.90.
Authority:CCT's Ref.No.PMT/P&L/A.R.COM/500/
2005, Dated:21.1.2006
Air Circulators.
Air Cleaning Systems & Spares used in Hospitals.
Authority : CCT's Ref.No.PMT/P&L/A.R.Com/33/
2009 dated 23.10.2009.
Air Compressor. - HSN Code No. 8414.
Air conditioner grills.
Case Law: Held to be Parts of A.C.s. Collector of CE
Vs. prakash Mfg. Industries 2001 (130) ELT 861.
39
1(3)
1(1)
1(2)
123
2
1
90(4)
1
1
1
1
IV
IV
IV
IV
IV
I
V
IV
V
V
V
V
5*
5*
5*
5*
5*
NIL
14.5**
5*
14.5**
14.5**
14.5**
14.5**
Agr Air
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
10
Air conditioners and other Air Conditioning
Appliances, their parts & accessories.
Air Conditioning Ducts.
Case Law: Held to be Steel Tubes falling under entry
2(xi) of the Item Iron & Steel. Spiral Tubes (P) Ltd.,
Vs. State of A.P. (1990) 10 APSTJ 212 STAT.
Air Conditioning Plants, their Parts & Accessories.
Air Coolers.
Air Coolers and Refrigerators -Plastic Moulded
Stands - are to be taxed as plastics articles and not
as parts of refrigerators.
Case Law : Sri Sai Marketing Vs. State of AP. (2010)
51 APSTJ 86 (STAT).
Air Cool ing Appl iances, Apparatus and
instruments.
Air Curtains.
Air Guns & Pellets.
Case Law: Held to be Toys. D.C. Sales Tax Vs.
K.Mohammed (1989) 74 STC 210.
Air Handling Systems & Spare parts used in Hospitals.
Authority : CCTs Ref.No.PMT/P&L/A.R.Com/33/
2009 dated 23.10.2009.
Air Humidifiers or Dehumidifiers (other than those
falling under Heading 8415 or 8424).
HSN Code No. 8479.89.20.
Air Mattress and Air Pillows.
Air Pistols/ Riffles.
Case Law: Held to be not Arms, but Toys. C.S.T. Vs.
P.Viswanath Rao (1992) 84 STC 355.
Air Purifiers or Cleaners. HSN Code No. 8421.39.20.
Air Separators to be employed in the processing,
smelting or refining of minerals, ores or metals; air
strippers - HSN Code No.8421.39.10.
Air Ventilation Systems & Spares used in Hospitals.
1
70
1
1
1
1
1
1
1
102(42)
1
1
1
1
1
V
IV
V
V
V
V
V
V
V
IV
V
V
V
V
V
14.5**
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
14.5**
14.5**
14.5**
14.5**
14.5**
Air Air
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
11
2009 dated 23.10.2009.
Air/Gas/Fluid Heating Systems (Renewable Energy
Equipments and Devices).
Ajwan Oil or Ajowan Oil (Vegetable Oil).
HSN Code No.1510.
Ajwan(Omum)(Spice).
Case Law:Ajwan is not Oil Seeds. State of A.P. Vs.
Kajjam Ramachandraiah Gari Anantaiah (1961) 12
STC 795.
Alasandalu. HSN Code No.0713.
Authority : CCTs/A.R.Com/64/2005, dt. 16.05.2005.
Albendazole -HSN Code No.2933.29.50.
Albumin (Alburel).
Authority :CCTs.Ref.No.PMT/P&L/A.R.Com/47/
2010 Dated 30.08.2011. * In view of Govt. Memo
No.38999/CT-II(1)/2008, dt.11.08.2008, the earlier
clarification Dt.13.04.2005 clarifying theitem as clas-
sifiable as falling under Vth Schedule taxable @ 12.5%
is reviewed.
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. HSN Code No:3502
(Sub entries from 180 to 231 are added to entry 100
by G.O.Ms. No: 656 Rev. dated: 02-01-2006 w.e.f. 01-06-
2006. Upto 31-05-2006 this item was taxable at 12.5%
under ScheduleV).
Albums for samples or for collections.
HSN Code.4820.50.00.
Alchidana. Upto 10.07.2011
From 11.07.2011.
Case Law: Held to be a form of Sugar. State of Gujarat
Vs. Sakarwala Brothers (1967) 19 STC 24 (SC).
53(5)
67(4)
59
82
100(112)
100(200)
100(200)
25
47
128
IV
IV
IV
IV
IV
IV
IV
IV
I
IV
5*
5*
5*
5*
5*
5*
5*
5*
NIL
5*
Air Alc
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
12
Alcoholic Liquors of all Kinds. (Other Than Toddy and
Arrack). From 20.06.2005 as per Act, No.23 of 2005.
Up to 19.06.2005 (Liquor costing more than Rs.700
per case was taxable at 90%.)
Aldehydes whether or not with other oxygen func-
tion; cyclic polymers of aldehydes; paraformalde-
hyde. - HSN Code No.2912.
Note:Entry 100 with subentries upto 179 was added
by G.O MS No 502 Rev (CT-II) Dept, dt 1-5-2006 w.e.f
1-5-2006. Upto 30-04-2006, these items were tax-
able at 12.5% as per Schedule V.
Aldrex.
Case Law: Held tobe Pesticides. National Organic
Chemical Ind. Ltd., Vs CST (1992) 87 STC 471.
Aldrin - HSN Code No. 3808.10.11.
Aldrops (Hardware). Upto 30.06.2006.
From 01.07.2006.
NOTE: Hard ware items were added as Entry 105 of
Ist Schedule as per G.O. Ms. No. 795, Rev. Dt: 29-06-
2007, w.e.f. 01-07-2006.
ALE.
From 20.06.2005 as per Act, No.23 of 2005. (Up to
19.06.2005 Liquor costing more than Rs.700 per
case was taxable at 90%.).
Note: ALE is an alcoholic beverage A name ap-
plied to Beers (Chambers Concise Dictionary).
Alginic Acid, its salts and esters.
HSN Code No.3913.10.
Alkali Blue Flushing.
Case Law: Are Paints. CCE. Vs. Lotus Inks (1996) 87
ELT 580 (SC).
Alkali or alkaline-earth metals, rare-earth metals,
scandium and yttrium, whether or not intermixed
or interalloyed; mercury.HSN Code No:2805.
Note : Entry 100 with subentries upto 179 was added
1
100(92)
20
100(140)
1
105
1
100(161)
1
100(37)
VI
IV
IV
IV
V
IV
VI
IV
V
IV
70
5*
5*
5*
12.5
5*
70
5*
14.5**
5*
Alc Alk
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
13
w.e.f 1-5-2006.) Upto 30-04-2006 these entries are
taxable @ 12.5% as per Schedule V.
Alkaloids of cinchona and their derivatives;salts
thereof. - HSN Code No.2939.
Alkaloids of opium and their derivatives;salts thereof
HSN Code No.2939.
Alkaloids of rye ergot and their derivatives; salts
thereof. - HSN Code No2939.
Alkyd Resins. - HSN Code No.3907.50.00.
Alkyl Benzene (Sold under the brand name Therminol
55).
2008 dated 08.02.2010.
Alkyl Phenol-formaldehyde resins.
HSN Code No.3909.40.30.
All Electrical Transformers.
All Electronic Toys and Games Articles
All goods sold to unit, operator, developer, Co-devel-
oper and Constractors engaged by them for use in
processing area of the respective Special Economic
Zones except the goods listed in Rule 20(2)(a) of
the Andhra Pradesh Value Added Tax Rules, 2005
Added by Act 28 of 2008 w.e.f. 01.06.2008.
All Hardware of base metal or alloys and other hard-
ware items like locks woven wire nettings, mesh,
cloth sieves, and chain link of all metals.
Note: From 01.07.2006 upto 30.06.2006 @12.5%
as per Schedule V.
All intangible Goods Like Copyright, Patent, REP Li-
censes, DEPB.
All Kinds of Bearings /Ball Bearings.
HSN Code No.8482.
All Kinds of Bricks Including Fly Ash Bricks & Re-
fractory Bricks. HSN Code No.6901
100(116)
100(116)
100(116)
100(155)
100(145)
100(157)
1
1
1(59A)
105
2
10
3
IV
IV
IV
IV
IV
IV
V
V
I
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
14.5**
14.5**
NIL
5*
5*
5*
5*
Alk All
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
14
All Kinds of Hosiery Goods.
All Kinds of Packing material including Hessian cloth
and Jute Twine but excluding Storage Tanks made
of any Materials.
All Kinds of Paper and News Print.
All Kinds of Pulses and Dhalls. - HSN Code No:0713
Case Law: 1.Pulses, other than Black-gram and Green
gram are: 1) Red-gram 2) Bengal-gram 3) Beans
4) Peas 5) Lentils 6) Loba or Alasandalu 7) Horse-
gram 8) Fox-gram Horse ; gram and Fox gram held
to fall under pulses by Board of Revenue Ref: L1
1354/74, dt. 12.09.1976. T.A.No.411/78, dt. 14.07.1978.
2. Fried Peas are General Goods- Boards Ref: No. L1
1354/74, dt. 12.09.1976.
All liquors, bottled and packed as per the provisions
of the A.P. Excise Act, 1968 (including imported li-
quor) but excluding toddy and arrack.
All Purpose Creams/Cold Creams.
Case Law: Creams in common parlance, falling
under the category of Cosmetics and Toilet repara-
tions is understood as a preparation used for clean-
ing, softening, smoothening or protecting the skin.
Balaji General Stores Vs. DCCT. (1987) 65 STC 108(AP).
All Types of Fibres and Fibre Waste.
All types of Yarn and sewing thread other than cot-
ton yarn in Hank and Silk yarn in Hank.
HSN Code No:5106.
All Varieties and Forms of Spices.
All Varieties of Cotton (Ginned or Unginned).
HSN Code Nos. 5201 & 5203.
Allethrin. - HSN Code No. 3808.10.36.
Allobarbital (INN), amobarbital (INN), barbital (INN),
butalbital (INN), butobarbital (INN), cyclobarbital
(INN), methylphenobarbital (INN), pentobarbital
(INN), secbutabarbital (INN), phenobarbital (INN),
34
90
44
82
1
1
26
6
59
79
100(140)
100(112)
IV
IV
IV
IV
VI
V
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
70
14.5**
5*
5*
5*
5*
5*
5*
All All
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
15
secobarbital (INN), and vinylbital (INN); salts thereof
HSN Code No. 2933.53.00.
Allopathic Medicines (Medicines).
Alloy Copper Earth Wire.
Case Law: Held to be Electrical Goods. State of TN.
Vs. Universal Agencies (1984) 56 STC 269.
Alloy of Brass, Bronze,Copper and Aluminium.
Alloy or Non-Alloy Steel of Hollow Drill Bars and
Rods. HSN Code No.7228.
Alloy Steel Flat-rolled products of a width of 600mm
or more. HSN Code No.7225.
Alloy Steel Flat-rolled products of width less than
600mm. HSN Code No:7226.
Alloy steel in ingots or other primary forms; semi-
finished products of other alloy steel.
HSN Code No: 7224.
Alloy Steel of Agles, shapes and sections.
HSN Code No:7228.
Alloy Steel of Bars and rods. - HSN Code No:7227.
Alloy Steel of Hot-rolled. - HSN Code No:7227.
Alloy Steel of irregularly wound coils.
HSN Code No:7227.
Alloy Steel of Wire. - HSN Code No:7229.
Alloy (Iron and Steel).
Alloys and extrusions of Ferrous and non-ferrous
metals
Allyl isothiocyanate - HSN Code No. 2930 90 80.
Almalio.
Case Law: Is Perfumed Hair Oil. CCE Vs Zandu Phar-
maceutical Woks Ltd., (2007) 49 STA 230 (SC).
Almirahs and Safes.
Almond (Dry Fruits, Nuts and Kernels).
Case Law: Held to be Dry Fruit TTD Co-op Society
Ltd.,Vs. State of A.P. (1998)109 STC 617 and Union of
India Vs. Sun Export Corp. (2002) 144 ELT 499 (SC).
88
1
27
27(14)
27(11)
27(12)
27(10)
27(14)
27(13)
27(13)
27(13)
27(15)
70
27
100(109)
1
1
1
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
V
V
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
Alm All
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
16
Aloxide Paper.
Case Law: Held to be used for Polishing Plywood.
Jayasree Timber Products Vs. CCE 1992 (62) ELT 235
Alpha Naphthylamine - HSN Code No.2921.45.11.
Alpha naphthylamine, Phenyl alpha naphthylamine,
Phenyl beta naphthylamine, Amino F-acid,
Aminolineli-R-acid, Sodium naphthionate.
HSN Code No. 2921.
Alpha Picoline (2-methyl pyridine).
HSN Code No. 2933.39.12.
Apparatus based on the use of Alpha, beta or gamma
radiations, whether or not for medical, surgical, den-
tal or veterinary uses, including radiography or ra-
diotherapy apparatus, X-Ray tubes and other X-Ray
generators, high tension generators control panels,
and desks, screens, examination or treatment tables
or chairs and the like.
HSN Code No: 9022.
Entries from 102 to 113 are added by G.O.Ms.No.795
Dt: 29th June, 2006 w.e.f 01-07-2006). Upto 30-06-
2006 liable to tax at 12.5% under Schedule V.
Alphabet Chart.
Case Law: Held to be Reading Books. Kannan Art
Calenders Vs. State of T.N. (2002) 128 STC 498.
Alpins.
Authority:CCTs Ref.No.PMT/P&L/A.R.Com/76/
2008 dated 29.07.2009. - HSN Code:7319.30.00.
Alprazolam (INN), camazepam (INN)
chloridiazepoxide (INN), clonazepam (INN),
clorazepate, delorazepam (INN), diazepam (INN),
estazolam (INN), ethyl loflazepate (INN), fludiazepam
(INN), flunitrzepam (INN), flurazepam (INN),
halazaepam (INN), lorazepam (INN), lormetazepam
(INN), mazindol (INN), medazepam (INN), midazolam
(INN), nimetazepam (INN), nitrazepam (INN),
nordazepam (INN), HSN Code No. 2933.91.00.
1
100(101)
100(101)
100(112)
103(18)
5
1
100(112)
V
IV
IV
IV
IV
I
V
IV
14.5**
5*
5*
5*
5*
NIL
14.5**
5*
Alo Alp
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
17
Alta.
Alternator.
Case Law: Held to be a part of Generating Set. Asian
Power Control Vs. Collector (1993) 68 ELT 185 and
Collector Vs. A.P. Paper Mills (1993) 68 ELT 583.
Aluminates. - HSN Code No. 2841.10.
Aluminium Hydroxide Paste and Magnesium.
Case Law: Are to be Taxed as Bulk Drugs and not
as unclassified Item under Schedule V of AP VAT Act.,
2005. ESPI Industries & Chemicals (P) Ltd., Vs. CTO
(2008) 12 VSTC 112.
Aluminium and copper cables excluding single core
wire upto 6 sqmm. w.e.f. 1/9/2005 (upto 30.8.2005
taxable @ 12.5%).
Aluminium Based Alloys/Ingots.
Aluminium Beedings.
Aluminium bicarbonate - HSN Code No. 2836.99.30.
Aluminium bicarbonate (other).
HSN Code No.2836.99.90.
Aluminium Billets.
Aluminium Blocks.
Aluminium Boxes for any material (other than
compressed or liquefied gas), of a capacity not
exceeding 300 lts., whether or not lined or heat
insulated, but not fitted with mechanical or thermal
equipment. HSN Code No.7612.
Aluminium Cables excluding Single Core Wires Up
to 6 Sq.mm.
Aluminium Cans of any material (other than
compressed or liquefied gas), of a capacity not
exceeding 300 lts., whether or not lined or heat
equipment HSN Code No.7612.
23
1
100(71)
16
38
27
27
100(67)
100(67)
27
27
90
38
90
I
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
NIL
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Alu Alt
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
18
Aluminium caps, seals, capsules and closers.
HSN Code No. 8309.90.20.
Aluminium casks of any material (other than com-
pressed or liquefied gas), of a capacity not exceed-
ing 300 lts., whether or not lined or heat insulated,
but not fitted with mechanical or thermal equipment
HSN Code No.7612.
Aluminium Casks, drums, cans, boxes and other simi-
lar containers of any materials (other than com-
ing 300 lts. Whether or not lined or heat insulated,
but not fitted with mechanical or thermal equip-
ment. - HSN Code.No.7612.
Aluminium chlorite. - HSN Code No. 2828.90.40.
Aluminium Circles.
Aluminium Conductors. HSN Code No.7604.
Aluminium Containers of any material (other than
compressed or liquefied gas), of a capacity not ex-
ceeding 300 lts., whether or not lined or heat insu-
lated, but not fitted with mechanical or thermal
Aluminium Containers for Compressed or Liquified
Gas HSN Code No:7613.
Aluminium Dabbas.
Aluminium Domestic Utensils.
Aluminium dross - HSN Code No. 2620.40.10.
Aluminium Drums for any material (other than com-
ing 300lts., whether or not lined or heat insulated,
but not fitted with mechanical or thermal equipment
HSN Code No.7612.
Aluminium Extrusion Profiles. Sched. IV @4%.
Authority:CCTs Ref.No.PMT/P&L/A.R.Com/5/2009
dated 23.10.2009.
Aluminium Foils (whether or not printed or backed
100(179)
90
90(16)
100(58)
27
27(38)
90
90(17)
90
7
100(185)
90
27
90(15)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Alu Alul
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
19
with paper, paper board plastics or similar backing
materials) of a thickness (excluding any backing) not
exceeding 0.2 mm. - HSN Code No: 7607.
Aluminium Gas Tandoor (Stove).
Case Law: Held tobe Aluminium Utensils. Collector
Vs. Devi Dayal Aluminium Ind. 1985 (21) ELT 917.
Aluminium Hydroxide. - HSN Code No: 2818.30.00.
by the G.O MS No 502 Rev (CT-II) Dpt, dt 1-5-2006
w.e.f 1-5-2006.) Upto this item was taxable at 12.5%
as per Schedule V.
Aluminium Molybdate - HSN Code No. 2841.70.10.
Aluminium Ores and Concentrates (other).
HSN Code No. 2606.00.90.
Aluminium Ores and Concentrates.
HSN Code No:2606
Aluminium Paint
Aluminium Panel Sheets (High bonded) with -
HSN Code No:7606.11.90.
Aluminium Paste. - HSN Code No. 3212.90.30.
Aluminium Pellets
Aluminium Phosphite (for example Phostoxin) HSN
Code No.3808.10.12.
Aluminium Plates and Utensils.
Aluminium Plates, Sheets and Strip, of a thickness
exceeding 0.2 mm HSN Code No.7606
Aluminium Powders and Flakes. - HSN Code No.7603.
Aluminium Pressure Cookers.
Aluminium Profiles used in Curtain Wall Panels.
HSN Code : 7604.20.
2007 dated 30.07.2009.
Aluminium Pure or Alloy in Specified form of Ingots.
Aluminium Rods. - HSN Code No.7604.
7
100(49)
100(71)
100(12)
100(12)
1
27
100(130)
27
100(140)
7
27
27(37)
7
27(38)
27
27(38)
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Alu Alu
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
20
Aluminium Scrap Castings.
dated 23.10.2009.
Aluminium Scrap. - HSN Code No.7602.
Aluminium Sheet perforated (Aluminium Grills).
dated 23.10.2009.
Aluminium Sheets of a thickness exceeding 0.2mm.
HSN Code No.7606.
Aluminium Slabs - HSN Code No.7606.
Aluminium Strips - HSN Code No.7606
Aluminium Tube and Pipes - HSN Code No:7608.
Aluminium Tube or Pipe fittings (For example, Cou-
plings, Elbows, Sleeves) - HSN Code No.7609.
Aluminium Utensils and Kitchenware.
Aluminium Waste and Scrap - HSN Code No.7602
Aluminium Windows with and without glass.
2010. Dated.03.01.2011.
Aluminium Wires & Wire Rods - HSN Code No:7605.
Aluminum Alloy Conductors - HSN Code No.7604
Authority:A.R.COM/352/2005 Dated:07.10.2005.
Aluminum Alloy wire scrap - HSN Code No: 7602
(Authority: A.R.COM/352/2005 Dated: 07.10.2005).
Aluminum Bars, Rods and Profiles - HSN Code
No:7604.
Aluminum Branded Wires and Strips.
Aluminum Capton Covered Wires and Strips.
Aluminum Conductors - HSN Code No.8544.
Aluminum Conductors Alloy Reinforced.
HSN Code No.8544.
1
27(36)
1
27(40)
27(40)
27(40)
45(16)
45(15)
7
27(36)
1
27(39)
27(38)
39(38)
27(38)
1
1
39(26)
39(26)
V
IV
V
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
V
V
IV
IV
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
5*
Alu Alu
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
21
Aluminum Cotton Covered Wires and Strips.
Aluminum Enameled Wire and Strips.
Aluminum Fiber Glass Covered Wires and Strips.
Authority:A.R.COM/432/2005 Dt: 22.12.2005.
Aluminum Litho Sheets / Plates.
HSN Code No. 8442.50. 20.
Aluminum Ores and Concentrates.
HSN Code No: 2606.
w.e.f 1-5-2006.) Upto 30-04-2006 this item was tax-
able at 12.5% under Schedule V.
Aluminum Paper Covered Wire and Strips.
Aluminum Plates with.- HSN Code No. 8442 used for
printing do fall under entry 102 (17) of the IV Sched-
ule of the AP VAT Act, 2005 and liable to tax @ 4%.
w.e.f. 1-7-2006.
Aluminum Plates, Sheets and strip, of a thickness
exceeding 0.2mm HSN Code No: 7606.
Aluminum Poly Covered Wires and Strips.
Aluminum Powders and Flakes. - HSN Code No: 7603.
Aluminum Scrap. HSN Code No : 7602.
Aluminum Tube or Pipe Fittings (for example, cou-
plings, elbows, sleeves).HSN Code No:7609.
Aluminum Tubes and Pipes. - HSN Code No: 7608.
Aluminum Unwrought. - HSN Code No: 7601.
Aluminum waste and scrap. - HSN Code No: 7602.
Aluminum Wire scrap. - HSN Code No : 7602.
1
1
1
102(17)
100(12)
1
102(17)
27(40)
1
27(37)
27(36)
45(15)
45(16)
27(35)
27(36)
27(36)
V
V
V
IV
IV
V
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
14.5**
14.5**
14.5**
5*
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
Alu Alu
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
22
Aluminum wire. - HSN Code No:7605.
Alusandulu. - HSN Code No:0713.
Ambada Oil.
Case Law: Held to be Edible Oils. State of Andhra
Pradesh. Vs. Laxmi Dall Oil Mills(1993) 90 STC
279.A.P.(1992) 15 APSTJ 162 (APHC).
Ambada Seed used for sowing purpose.
Ambar Charkha and Charkha.
Ambulance Van.
Amchur (Pulp of Mango).
Note: This entry was added by G.O.Ms. No. 795, Rev.
Dt: 29-06-2006 w.e.f dt : 01-0702006 Upto 30-06-
2006, this item was taxable to @ 12.5% as per Sched-
ule V.
Amchur(Spices)
Amfepramone (INN) and salts thereof.
HSN Code No. 2922.31.00.
Amfetamine (INN), benzfetamine (INN)
dexamfetamine (INN), etilamfetamine (INN)
fencamfamin(INN), lefetamine (INN), levamfetamine
(INN), mefenorex (INN) and phentermine (INN);
salts thereof 2921.49 Other : HSN Code No.
2921.46.00.
Amine-function compounds. - H.S.N. Code: 2921. (En-
try 100 with subentries upto 179 was added by the
G.O.MS.No.502 Rev (CT-II) Dpt, dt 1-5-2006 w.e.f
1.5.2006.
Amino - alcohols, other than those containing more
than one kind of oxygen function, their ethers and
esters; salts thereof : HSN Code No. 2922.
Amino acetic acid (glycine).
HSN Code No. 2922.49.10.
Amino anisic acid anilide. HSN Code No. 2922.50.14.
27(39)
82
67
44
6
1
107
59
100(102)
100(101)
100(101)
100(102)
100(102)
100(102)
IV
IV
IV
I
I
V
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
NIL
NIL
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
Alu Ami
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
23
Amino butanol (other). - HSN Code No. 2905.14.90.
Amino butanol. - HSN Code No. 2905.14.30.
Amino F-acid. - HSN Code No. 2921.45.14.
Amino pyridine. - HSN Code No. 2933.39.11.
Amino salicylate. - HSN Code No. 2918.23.20.
Amino-acids, other than those containing more than
one kind of oxygen function, and their esters; salts
thereof. - HSN Code No. 2922.
Amino-alcohol-phenols, amino-acid-phenols and
other amino-compounds with oxygen function. -
HSN Code No.2922.50
Amino-aldehydes, amino-ketones and
aminoquinones, other than those containing more.
- HSN Code No. 2922.30.
Aminodial. - HSN Code No.2922.50.22.
Amino-g-acid. - HSN Code No.2922.21.10.
Aminohydroxynaphthalene sulphonic acids and their
salts : HSN Code No.2922.21.
Amino-j-acid. - HSN Code No.2922.21.20.
Aminolineli-R-acid. - HSN Code No.2921.45.15.
Amino-naphthols and other amino-phenols,other
than those containing more than one kind of oxy-
gen function, their ethers and esters; salts thereof.
HSN Code No.2922.
Aminophylline (cordophylin).
HSN Code No. 2933.59.10.
Amino-resins, phenolic resins and polyurethanes,
in primary forms. HSN Code No.3909.
Amino-resins, polyphenylene oxide, phenolic resins
and polyurethanes in primary forms. - H.S.N. Code.
No. 3909.
Note : Entry 100 with subentries upto 179 was added
w.e.f 1-5-2006.) Upto 30.04.2006. this item was tax-
100(85)
100(85)
100(101)
100(112)
100(98)
100(102)
100(102)
100(102)
100(102)
100(102)
100(102)
100(102)
100(101)
100(102)
100(112)
100(157)
100(157)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Ami Ami
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
24
Amino-resins, Polyphenylene Oxide, Phenolic Resins
and Polyurethanes in Primary Forms. HSN Code
No. 3909.
by the G.O.Ms.No.502Rev(CT-II)Dpt, dt 1-5-2006 w.e.f.
1-5-2006.)
Aminorex (INN), brotizolam (INN), clotiazepam
(INN), claxazolam (INN), haloxazolam (INN),
ketazolam (INN), mesocarb (INN), oxazolam (INN),
pemoline (INN), phendimetrazine (INN) and phen-
metrazine (INN); salts thereof.
HSN Code No.2934.91.00.
Amitryptyline HCl. - HSN Code No. 2942.00.25.
Amla Hair Oil, (Herbal Product) w.e.f. 1-09-2006 G.O.
Ms. No. 1625, dt. 6-11-2006 and G.O.Ms. No. 818,
dt. 30-06-2008.
Amla Murabba.
Note: Preserved in sealed containers and marketed
falls under the scope of entry 107 OF IV Schedule,
taxable @ 4% w.e.f. 1-7-2006.
Amlodipine Besilate - HSN Code No:2942.00.90.
Ammeters, Volt meters and Watt Meters.
HSN Code No.9030.39.10.
Ammonia (Gas).
Case Law: Held that Ammonia is not a Fertiliser
but falls within the purview of Gases. Coromandal
Fertilisers Vs. Union of India (1984) 17 ELT 607 (SC)
and Madras Fertilisers Ltd Vs. AC. CE (1994) 69 ELT
625 (SC).
Ammonia Condenser.
Case Law: Held to be not classifiable as Refrigerat-
ing Equipment but Machinery. Universal Heat Ex-
changers Vs. Commissioner 2000 (122) ELT 770.
100(157)
100(113)
100(117)
1
107
88
103(23)
1
1
IV
IV
IV
V
IV
IV
IV
V
V
5*
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
Ami Amm
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
25
Ammonia in aqueous solution.
HSN Code No 2814.20.00.
Ammonia Paper (Paper).
Case Law:Held to be paper. Asian Reprographics (p)
Ltd. Vs. State of A.P. (2000) 119 STC 313(AP), (2000)
31 APSTJ 71(A.P.).
Ammonia, Anhydrous or in Aqueous Solution.
HSN Code. No. 2814.
w.e.f 1-5-2006.) Upto 30-04-2006 this item was tax-
able @ 12.5% as per Schedule V.
Ammoniacal gas liquors and spent oxide produced
in coal gas purification, case hardening compound,
heat transfer salts; mixture of diphenyl and diphe-
nyl oxide as heat transfer medium, mixed polyethyl-
ene glycols; salts for curing or salting, surface ten-
sion reducing agents:
HSN Code No. 3824.90.11.
Ammonium Carbonate. - HSN Code No: 2836.
Ammonium Chloride. - HSN Code No. 2827.10.00.
Ammonium Fluorides. - HSN Code No. 2826.11.10.
Ammonium Hydroxide (other).
HSN Code No.2825.90.90.
Ammonium Hydroxide. - HSN Code No. 2825.90.50.
Ammonium Molybdate (Chemical Fertilizers).
Case Law: Held to be Fertilisers. VBC Ind. Vs. Com-
missioner 2000 (121) ELT A222 (SC).
Ammonium Nitrate.
Case Law: Held to be Fertilisers. VBC Ind., Vs. Com-
missioner. 2000 (121) ELT A222 (SC).
Ammonium Nitrate Fuel Oil. - HSN Code No. 3600.
Case Law: Held to be a Prepared Explosive. Com-
missioner Vs. ACC Ltd., (2001) 132 ELT 712.
100(45)
44
100(45)
100(148)
100(67)
100(57)
100(56)
100(55)
100(55)
19
19
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
Amm Amm
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
26
Ammonium Nitrate. HSN Code.3102.30.00.
Ammonium Nitrate High Density (Fertilizer Grade)
with HSN. No 3102.
Ammonium Nitrate Melt. - HSN Code No. 3601.
Case Law: Held to be not Fertilisers but being used
in the Manufacture of Explosives General Goods.
IDL Chemicals Ltd., Vs.Union of India and others 1996
(86) ELT 182 (SC).
Ammonium Nitrate, whether or not in aqueous so-
lution.
Ammonium Sulphate (Chemical Fertilizers).
HSN Code No.3102.29.00.
Ammonium Sulpho Nitrate (Chemical Fertilizers). HSN
Code No.3102.29.10.
Ammonium Sulphocyanide.
HSN Code No. 2837.20.10.
Ammunitions.
Amodiaquine.
Amperometer.
Case Law: Held to be Electrical Goods. Commissioner
of Sales Tax Vs. Import Association (1975) 35 STC 491.
Amplifier sets (P.A. systems) (Mike sets).
Amplifiers. - HSN Code No. 8543.89.
Ampl ifiers of Radios and their Parts &
Accessories.
Amplifiers of T.V.s
Ampoules and other Containers of Glass of kind used
for the conveyance or Packing of Goods.
HSN Code No: 7010.
Ampoules. - HSN Code No. 7010.10.00.
Amrutanjan Painbalm.
19
19
1
19
19
100(68)
19
1
88
1
1
1
1
1
90(12)
100(175)
88
IV
IV
V
IV
IV
IV
IV
V
IV
V
V
V
V
V
IV
IV
IV
5*
5*
14.5**
5*
5*
5*
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
Amr Amm
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
27
Case Law: An Ayurvedic Medicine.
Amrutanjan Ltd., Vs CCE (1995) 77 ELT 500 (SC) &
(1996) 9 SCC 413 (SC).
Amul Tazza Milk.
Case Law: Is not a milk product but Pasteurised Milk
Gujarat Co-operative Milk Marketing Federation Ltd.,
Vs.. State of Kerala (2008) 15 VSTC 384(Ker).
Amulet Made of Gold/Silver.
Amulya Instant Milk.
Case Law: Held to be Milk Foods. Banas Katha Dist.
Co-op Milk producers Union Ltd., Vs Collector 1998
(102) ELT 714.
Amylases Enzymes. - HSN Code No. 3507.90.62.
Analgesic
Analgin. - HSN Code No. 2933.19.70.
Analog Plain Paper Copiers and Spares and
Consumables for the same -HSN Codes 9009 & 9001.
Analytical / Process Instruments like Chlorine Ana-
lyzer, Conductive Analyzer & Portable Low Level
Dissolved Oxygen Analysers. -HSN Code No.9027.
Authority. Advance Ruling in CCTs Ref.No.PMT/
P&L/A.R.Com/90/2007 dated 27.09.2008.
Anapa Ginjalu (Pulses).
Andalusite, Kyanite and Sillimanite.
HSN Code No. 2508.50.
Andalusite. - HSN Code No. 2508.50.10.
Andorpogan Muricatus (Medicinal Herbs and Coun-
try Drugs).
Andropgrahic Paniculat (Medicinal Herbs and Coun-
try Drugs).
Anemometer.
Angles Channels and Pipes made of Aluminium.
Angles, Shapes and Sections made of Iron or Non-
alloy Steel HSN Code No:7216.
16
2
1
100(133)
88
100(112)
1
103(21)
82
100(182)
100(182)
32
32
103
1
70 (12)
I
III
V
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
V
IV
NIL
1
14.5**
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
Amu Ang
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
28
Anhydrous Alcohol/Ethanol.
Anhydrous ammonia. - HSN Code No.2814.10.00.
Anhydrous Dextrose. - HSN Code No.2913.
Aniline and its Salts. - HSN Code No.2921.41.
Aniline derivatives and their Salts.
Aniline Hydrochloride.- HSN Code No.2921.41.20.
Aniline. - HSN Code No. 2921.41.10.
Animal (including fish) fats and oils refined or puri-
fied. HSN Code. No.1501 to 1505.
Note: Entry100 with subentries upto 179 was added
by the G.O.Ms.No.502 Rev (CT-II)Dpt, dt 1-5-2006.
w.e.f 1-5-2006).Upto 30-04-2006 liable to tax at
12.5% under Schedule V.)
Animal Black (for example bone black, ivory black),
including Spent. - HSN Code No. 3802.90.20.
Animal Drawn Vehicles.
Animal Driven Agricultural Implements.
Animal fats and oils and their fractions whether or
not refined, but not chemically modified.
HSN Code No:1506.
by the G.O.Ms.No.502 Rev (CT-II) Dpt,dt 1-5-2006
w.e.f 1-5-2006. Upto 30-04-2006 liable to tax at
12.5% under Schedule V.)
Animal Feed.
Animal Fodder
Animal Hair.
Animal or vegetable fats boiled, oxidized, dehydrated,
sulphurized, blown, polymerized by heat in vaccum
or in inert gas or therwise chemically odified; ined-
ible mixtures or preparations of fats and oils of this
chapter. - HSN Code No. 1518.
1
100(45)
100(93)
100(101)
100(101)
100(101)
100(101)
100(1)
100(136)
1
1
100(2)
3
3
24
100(4)
V
IV
IV
IV
IV
IV
IV
IV
IV
V
I
IV
I
I
I
IV
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
NIL
5*
NIL
NIL
NIL
5*
Ani Anh
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
29
w.e.f 1-5-2006. Upto 30-04-2006 liable to tax at
Animal Rennet (other). - HSN Code No.3507.10.91.
Animal Rennet. - HSN Code No. 3507.10.11.
Animals of all kinds.(Live Stocks).
Anise or Badian . - HSN Code No:0909.10
Aniseed (Sompu)
Anisidines, dianisidines, phenetidines and their salts.
Anklet made of Gold/Silver
Annual reports, Application Forms and similar
Printed Material.
Answer Books
Antennas & Aerials and their Parts.
HSN Code No: 8529.10.
Anthranilic acid and its salts.
HSN Code No.2922.43.00.
Anti AIDS Drugs
Anti Biotics. - HSN Code No:2941
Anti Dandruff Shampoos.
Case Law: Held to be Drugs & Medicines [B.P.L. Phar-
maceuticals Ltd., Vs. Collector CE (1997) 104 STC
164 (SC)]
Anti Septic Creams & Lotions.
Case Law: Dettol an antiseptic Cream (lotion) is not
a Cosmetic, but is to be taxable as Drug, [State of
Orissa Vs. Reckitt & Colaman of India Ltd. 97 STC 279].
Note : Antiseptic an agent which destroys bacteria
or prevents their growth (Chambers Sc. Tech. Dic).
Anti-knock compound sludges.
HSN Code No. 2620.29.00.
Antimony and articles thereof, including waste and
scrap. - HSN Code No: 8110.
100(133)
100(133)
24
59
59
100(102)
2
47
25
39
100(102)
88
88
88
88
100(185)
27(64)
IV
IV
I
IV
IV
IV
III
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
NIL
5*
5*
5*
1
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Ani Ant
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
30
Antimony ores and concentrates (other).
HSN Code No. 2617.90.00.
Antimony ores and concentrates.
HSN Code No. 2617.10.00.
Antimony oxides (other). - HSN Code No. 2825.90.
Antimony oxides. - HSN Code No. 2825.80.00.
Anti-oxidants for Rubber.- HSN Code No. 3812.30.10.
Anti-oxidising preparations and other compound
stabilisers for rubber or plastics.
HSN Code No. 3812.30
Anumulu. - HSN Code No: 0713.
Anvils and Portable Forges. HSN Code No.8205.80.10.
Anvils; Portable Forges; hand or pedal operated
grinding wheels with frameworks.
APC Powder.
Case Law: APC Powder is being used in Producing
casting. It is a flux used as an anti-piping compound
General Goods [Collector of CE Vs. Rapsri Engg. Ind.,
1991(56) ELT 449].
Appallams (Papad).
Note: This Entry was added by G.O.Ms.No.795 Dt:
29th June, 2006 w.e.f 01-07-2006 Upto 30-06-2006.
Appalams were liable to tax at 12.5% under Sched-
ule V.
Apparatus based on the use of alpha, beta or
gamma radiation, whether or not for medical,
surgical, dental or veterinary uses, including
radiography or radiotherapy apparatus. - HSN
Code No. 9022.21.00
Apparatus based on the use of 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 X-
100(23)
100(23)
100(55)
100(55)
100(142)
100(142)
82
103(4)
103(4)
1
112
103(18)
103(18)
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
Ant App
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
31
Ray generators, high tension generators control
panels, and desks, screens, examination or treatment
tables or chairs and the like.HSN Code No: 9022.
Entries from 102 to 113 are added by G.O.Ms.No.795
Dt: 29th June, 2006 w.e.f 01-07-2006). Upto 30-06-
Apparatus based on the use of x-rays or of alpha,
beta or gamma radiations, whether or not for medi-
cal, surgical, dental or veterinary uses, including ra-
diography or radiotherapy apparatus, x-ray tubes
and other x-ray generators, high tension genera-
tors, control panels and desks, screens, examina-
tion or treatment tables, chairs and the like HSN Code
No. 9022.
Apparatus based on the use of X-rays, whether or
not for medical, surgical, dental or veterinary uses,
including radiography or radiotherapy apparatus.
HSN Code No.9022.12.00
Apparatus for rapid heating of semi-conductor de-
vices; apparatus for chemical or physical vapour
deposition on semiconductor wafers; apparatus for
chemical vapour deposition on LCD substratus.
HSN Code No. 8419.89.70.
Apparels
Apparels Surgical
Apple Juice Sold in Sealed Containers. Upto
30.06.2006 liable to tax @12.5% from 01.07.2006
onwards.
Apple Juice Sold Unpacked. Upto 30.06.2006 liable
to tax @12.5% from 01.07.2006 onwards.
Appliances Electrical
Appliances Electronic
Application Forms and similar printed material.
Apricots (Dry Fruits, Nuts and Kernals).
Aprons (Pharmaceutical & Surgical Products).
103(18)
103(18)
1
52
88
107
107
1
1
47
1
88
IV
IV
V
IV
IV
IV
IV
V
V
IV
V
IV
5*
5*
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
14.5**
5*
Ray Apr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
32
Aptitude Test Booklets.
Case Law: Held to be Books for Reading. TATA
Consultancy Vs. Collector 1991 (53) ELT 454.
Aqua Guard Water Filter.
Case Law: When Electrical Operated is an electrical
goods not mere water filter. Eureka Forbes Ltd., Vs.
State of Kerala. (2007) 2 KLT 962.
Aquatic feed supplements w.e.f.1.9.2006.
Aquatic feed, poultry feed and cattle feed including
grass, hay and straw and feed supplements and
nutrients.
Note: The original entry 3.Aquatic feed, poultry feed
and cattle feed including grass, hay and straw is sub-
stituted by the G.O.Ms.No.1625Rev (CT-II)dept, dated
6-11-2006. w.e.f 01-09-2006).
Aquatic Products sold in sealed containers or in a
Frozen state.
Aquatic Products when not sold in sealed containers
or in a Frozen state.
Aqueous Solution (soda lye or liquid soda).
HSN Code No 2815.12.00.
Arabinoside (Life Saving Drugs).
Aragaja, Javvadu and Punugu (Scents & Perfumes).
Arak.
Araldite/Araldite Adhesive Packs.
Case Law: Held to be Adhesives. Cibatul Ltd., Vs. Col-
lector of CE. 1996 (85) ELT 197 and Allied Agencies Vs.
State of A.P. (1995) 21 APSTJ 67 (STAT).
ARC or Cinema Carbons.
Case Law: Held to be Accessories of Cinemato-
graphic Equipment. Annapurna Carbon Ind. Co. Vs.
State of A.P. (1976)37 STC 378 (SC) & Union Carbide
India Ltd. Vs. State of A.P. (1995) 98 STC I (SC).
5
1
3
3
1
24
100(46)
88
1
33
1
1
I
V
I
I
V
I
IV
IV
V
I
V
V
NIL
14.5**
NIL
NIL
14.5**
NIL
5*
5*
14.5**
NIL
14.5**
14.5**
Apt ARC
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
33
ARC Welding Rods.
Arecanut / Betel Nut - Whole.
HSN Code. No.0802.90.11.
Arecanut, Betel Nut and Betel Nut Powder with ad-
ditives, Supari and Mouth Fresheners made of
somph and corriander powder with additives.
Arecanut, Betel nut grounded.
HSN Code No-0802.90.13.
Arecanut, Betel nut Split. HSN Code No.0802.90.12.
Arecanut, Betel nut Whole. HSN Code No:0802.90.11.
Arecanut/Betel Nut - Grounded (Powder).
Arecanut/Betel Nut-Split, Betel nut/Arecant-Split.
Argon (other). - HSN Code No. 2804.29.
Argon. - HSN Code No 2804.21.00.
Arhar (Toor/Toordhal). - HSN Code No:0713.
Arise or badian. - HSN Code No:0909.
Arishtams and Asavas.
Upto 31-08-2006
From 01-09-2006
Case Law: Are to be taxed as Ayurvedic Medicins.
Arya Vaidya Pharmacy Vs. State of T.N. (1989) 74 STC
346.
Arita (Herbal Product) From 01-09-2006 G.O. Ms.No.
1625, dt. 06-11-2006 and G.O.Ms. No. 818,dt. 30-06-
2008.
Armature.
Aromatic polyamines and their derivatives; salts
thereof : HSN Code No.2921.51.
Aromex. - HSN Code No. 2707.90.
Arrack
Array Test Panels for Lcmaaau Tpclma 16.
24
8
8
8
8
8
8
8
100(36)
100(36)
82
59(7)(a)
88
117
88
117
1
100(101)
100(27)
33
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
I
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
4
5*
4
5*
14.5**
5*
5*
NIL
14.5**
Arr ARC
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
34
2010. Dated 12.05.2011.
Arrow Root.
Case Law: Are Vegetables. D.C. Vs. Viswambaram
(1979) 44 STC 399 affirmed in 1995 SUPP 3 SCC 692
(SC).
Arrow Root Powders.
Case Law: Held that Arrow-Root Powder is neither
article of food nor a preparation of Vegetable. Are
General Goods. State of T.N. Vs. A.K. Sundharam
(1983) 54 STC 82.
Arsenic Disulphide (artificial).
HSN Code No.2813.90.10.
Arsenic Pentaoxide. HSN Code No.2811.29.10.
Arsenic Trioxide. - HSN Code No 2811.29.20
Arsenic. - HSN Code No 2804.80.00.
Art Paper.
Articles and Equipment for general physical exer-
cise, gymnastics, athletics, other sports (including
table tennis) or outer games, not specified or in-
cluded elsewhere in this chapter; swimming pools
and paddling pools. - HSN Code No:9506.
Articles and Equipments for Gymnastics including
Health Fitness Equipments. - HSN Code No:9506.
Articles and Equipments for Physical and General
Exercise falling under HSN Code No.9506.
Articles and Jewellery made of Bullion or Specie or
any other precious metals and jewellery embedded
with Precious stones and semi-precious stones.
Note: The original entry 2.Articles and Jewellery
made of bullion or specie or both and Jewellery
embedded with precious stones and semi-precious
stones and gold coated or gold covered jewellery
was substituted by Act No. 23 of 2005 dated 26th
Oct, 2005 w.e.f. 01.09.2005).
18
1
100(44)
100(190)
100(190)
100(36)
44
60(2)
60(2)
60(2)
2
I
V
IV
IV
IV
IV
IV
IV
IV
IV
III
NIL
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
1
Art Arr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
35
Articles Coated with Pharmaceutical Substances.
Articles for the Conveyance or Packing of Goods, of
plastics, Stoppers, Lids, Caps and other closures of
plastics,* but not including (a)Insulated Wares and
(b)Bags of type which or used for packing of goods
at the time of sale for the convenience of custom-
ers including carry bags.
HSN Code No. 3923.
Note: Upto 30.04.2006 these articles were being tax-
able under Entry 90 of IV Schedule at 4% as pack-
ing material of all kinds.
Articles for the conveyance or packing of goods, of
plastics; stoppers, lids, caps and other closures of
plastics. - HSN Code No.3923.
Articles Made of Bamboo (Except Bamboo Mattings).
Articles made of Marbles.
Articles made of paper mache other than artware
and moulded or pressed goods of wood pulp.
HSN Code No. 4823.70.30.
Articles made up of Cotton Yarn.
HSN Code No. 5609.00.20.
Articles made up of Jute. HSN Code No. 5609.00.30.
Articles of Apparel and Clothing.
Articles of apparel and clothing accessories
(including gloves, mittens and mitts).HSN Code
No.3926.20.
Articles of Brass. HSN Code No. 7419.99.30.
Articles of Clad Metal. HSN Code No. 7326.90.70.
Articles of Cooked/ Baked Food Excluding Bread
Articles of Copper Alloys Electro-plated with nickel-
silver. HSN Code No. 7419.99.20.
Articles of Food (Cooked or Backed except branded
Bread).
Note: Branded Bread is taxable @ 5% as per entry
15 of IV Schedule.
88
100(165)
90(4)
1
1
100(173)
100(217)
100(217)
52
100(207)
27
100(223)
1
1
1
IV
IV
IV
V
V
IV
IV
IV
IV
IV
IV
IV
V
V
V
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
Art Art
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
36
Articles of Funfare, Table or Parlour Games Includ-
ing Pin Tables, billiards, Special tables for Casino
Games and Automatic Bowling Alley Equipments. -
HSN Code No:9504.
Articles of Fur.
Articles of Gold Including Jewellery made of Gold
Articles of Hard Rubber
Articles of Jewellery made of Bullion or Specie or
Both whether or not Embeded with Precious/Semi
Precious Stones.
Articles of Marble including Marble Chips.
Articles of Office Stationery. HSN Code No:4820.
Articles of Plastics.
Articles of Silver Including Jewellery made of Silver.
Articles of Stainless Steel other than Utensils and
Kitchenware.
Note: Stainless Steel Utensils and Kitchenware are
taxable at 4% as per Entry 7 of IV Schedule.
Articles of yarn, strip or the like of heading 5404 or
5405, twine, cordage, rope or cables, not elsewhere
specified or included: HSN Code No.5609.00.
Artifical Staple Fibres, Carded, combed or otherwise
processed for spinning. - HSN Code No.5507.
Artificial and Rolled Gold Jewellery, Imitation and
Costume Jewellery.
Note: Entry 96 was added by the Act No 23 of 2005
dated 26th Oct 2005 w.e.f 1-9-2005). Upto 31.08-
2005 these items were liable to tax at 12.5% under
Schedule V.
Artificial Filament Yarn other than Sewing Thread. -
HSN Code No.5403.
Artificial Flowers, Foliage and Artificial Fruits.
Artificial graphite; colloidal or semi-colloidal graph-
ite; preparations based on graphite or other car-
bon in the form of pastes, blocks, plates or other
semi-manufactures.
60(1)
1
1
1
2
1
25
1
I
1
100(217)
26(10)
96
6(11)
1
100(135)
IV
V
III
V
III
V
IV
V
III
V
IV
IV
IV
IV
V
IV
5*
14.5**
1
14.5**
1
14.5**
5*
14.5**
1
14.5**
5*
5*
5*
5*
14.5**
5**
Art Art
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
37
HSN Code No. 3801.
Note: Entry 100 with sub entries upto 179 was added
by the G.O MS.No 502 Rev (CT-II) Dept,dt 1-5-2006
w.e.f 1-5-2006.) Upto 30.04-2006 was liable to tax
at 12.5% under Schedule V.
Artificial Honey, whether or not mixed with natural
Honey. HSN Code No. 1702.90.30.
Artificial Joints. - HSN Code No:9021.31.
Authority:A.R.COM/329/2005 Dated: 7.1.2005.
Artificial Limbs and Parts (Aids for Physically Disad-
vantaged Persons).
Artificial Pearl
Artificial Rold Gold Jewellery.
Artificial Silk Yarn. - HSN Code No:5106.
Artificial Silk/Silk Fabrics
Artificial Staple Fibres, not Carded, combed or oth-
erwise processed for spinning. - HSN Code No. 5504
Artificial Staple Fibres, Carded, Combed or otherwise
processed for spinning. - HSN Code No. 5507.
Artificial Teeth/Bones.
Artificial Waxes and Prepared Waxes.
HSN Code No. 3404.
Note: Sub entries from 180 to 231 are added to en-
try 100 vide G.O.Ms.No.656, Revenue (CT-II), 2nd
June, 2006 w.e.f 01-06-2006. Upto 30-05-2006were
taxable at 12.5% under Schedule V.
Artificially created light energy (ACLE).
Case Law : Held that ACLE used for transmitting
subscribers data from one place to another through
network of OFC set up and maintained by licensee
providing broadband connectivity - Since light en-
ergy generated gets absorbed by photodetector at
its destination and completely expended or exhausted
in process, transaction amounts to sale and what-
100(5)
2
2
1
96
6
45
26(7)
26(10)
88/111
100(199)
1
IV
I
I
V
IV
IV
I
IV
IV
IV
IV
V
5*
NIL
NIL
14.5**
5*
5*
NIL
5*
5*
5*
5*
14.5**
Art Art
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
38
ever amount collected by licensee from broadband
subscriber as lease rental, is virtually price of ACLE
- It is transaction involving generation, supply and
sale of ACLE taking place instantaneously and simul-
taneously. Bharti AIrtel Limited, Banglore Vs. State of
Karnataka and Others (HC). 2009(66) Kar.L.J. 177 DB.
Asafoetida. - HSN Code No. 1301.90.13.
Asathioprine (Life Saving Drug).
Asbestos Cement Pipes. - HSN Code No:6811.30.10.
Asbestos Cement Sheets, Flat or Corrugated.
HSN Code No:6807
Asbestos Sheets. - HSN Code No:6807.
Aseptic bags. - HSN Code No.3923.90.20.
Aseptic Packaging Aluminum Foil of thickness less
than 0.2 mm and backed by paper and LDPE.
by the G.O.Ms.No.502 Rev (CT-II) Dept., dt 1-5-2006.
w.e.f 1-5-2006.) Upto 30.04-2006 was liable to tax
Ash and Residues (other than from the manufac-
ture of iron & steel), containing arsenic, metals or
their compounds. - HSN Code No. 2620.
Note : Sub entries from 180 to 231 are added to
entry 100 vide G.O.Ms.No.656, Revenue (CT-II), 2nd
June, 2006 w.e.f 01-06-2006) Upto 31.05-2006 was
liable to tax at 12.5% under Schedule V.
Ash and Residues from the incineration of munici-
pal waste. HSN Code No. 2621.10.00.
Ashwini Homeo Hair Oil.
Case Law : Held to be Drug. Ashwini Homeo Phar-
macy Vs. State of AP. (2009) 48 APSTJ 149 and Surendra
Agencies Vs. State of AP. 50 APSTJ 226.
Asian Gum. - HSN Code No.1301.90.11.
59
88
45
4
4
100(165)
100(178)
100(185)
100(186)
88
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
Asa Asi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
39
Asphalt (Bitumen) Natural. HSN Code No:2714.90.10.
Asphalt (Bituminous Cut Backs).
HSN Code No.2715.00.10.
Asphalt Mix.
Case Law : Asphalt Mix is Prepared by mixing small
stones and birumen and heated to 15000 C in a
rotating mixer and is being used captively in road
construction. General Goods. Prakash Construction
and Eng. Co. Vs. Union of India 1991 (56).
Asphalt Roofing Sheets (Bitumen in felt rolls).
HSN Code No.6807.
Asphalt Varnishes.
Case Law: Asphalt Varnishes are black and opaque,
unlike other Varnishes. They are used for insulation
and for Metal Coatings for heat or corrosion resis-
tance. General Goods. Johnson & Nicholson Vs . Col-
lector. 1990 (45) ELT 676.
Asphalt, Natural. - HSN Code No.2714.90.10.
Asphaltic Corrugated Light Roofing Sheets.
HSN Code No. 6807.
Asphaltic Roofing Sheets. - HSN Code No.6807.
Aspirin.
Assy of Rx Mixer Ex103ld1-A6b-Ga.
2010. Dated 12.05.2011.
Astringent Lotions.
Astronomical Books. - HSN Code No.4905.99.10.
Atenolol, propronalol - HSN Code No. 2942.00.27.
Athimaturam (Clyzorrizha or Liquorice Roots) (Me-
dicinal herbs and Country Drugs)
Atlases. - HSN Code No:4905.90.00.
Note: This entry was added by Act No.23 of 2005
with effect from 18.08.2005. Up to 17-08-2005 was
14(1)
14(4)
1
4
1
14(1)
4
4
88
1
88
5
100(117)
32
5
IV
IV
V
IV
V
IV
IV
IV
IV
V
IV
I
IV
IV
I
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
14.5**
5*
NIL
5*
5*
NIL
Asp Atl
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
40
Atramatic Needled Sutures. (Upto 17.8.2005)
From 18-08-2005 onwards
Note: This item was added to Entry 88 of IV Schedule
by Act No. 23 of 2005, dt 26-10-2007 w.e.f.
18-08-2005.
Atta (Wheat or Meslin Floor). HSN Code No.1101.
Note: The original entry Flour, Atta, Maida, Suji,
Besan and Ravva was substituted by the Act No 23
of 2005, dated 26th Oct 2005 w.e.f 18-8-2005).
Attache Case (Small Rectangular Document Case)
(Brief Cases).
Attachments and Parts of Tractors, Threshers and
Harvesters.
Attar (Scents).
Atukulu.
Audio and Video C.D. Player, Parts & Accessories.
Audio Cassette Player.
Audio Cassette Recorder
Audio Cassettes, Pre-recorded, CDs, VCDs and DVDs
covered under HSN Code No 8523.
Authority: A.R.COM/26/2005 Dated: -05-2005.
Audio Cassettes/Audio Tape. HSN Code
No.8523.11. Case Law: Held that Conversion of
blank audio cassette into a pre-recorded cassette
transforms into a new commercial commodity and
as such is to be assessed to tax separately. The
State of A.P. Vs. Balajee Audio & Video Company (2005)
40 APSTJ 9 (APHC).
Audio special effect equipments.
Audio video stereo encoders.
HSN Code No. 8543.89.94.
Aurofac.
Case Law: Held to be Poultry Feed. Cynamid India
Ltd., Vs. CCt (2002) 34 APSTC 125 (HC): (2002) 128
STC289 (AP).
1
88
28
1
63
1
40
1
1
1
39
39
1
1
3
V
IV
IV
V
IV
V
I
V
V
V
IV
IV
V
V
I
12.5
5*
5*
14.5**
5*
14.5**
NIL
14.5**
14.5**
14.5**
5*
5*
14.5**
14.5**
NIL
Aur Atr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
41
Auto Claves other than for cooking or heating food,
not elsewhere specified or included.
HSN Code No. 8419.89.30.
Auto Claves. (Medical, Surgical or Laboratory
Surgicals). - HSN Code No. 8419.20.10
from01-07-2006
upto 30-06-2006
Auto Mobile Jacks.
Case Law: Held to be Motor Vehicles Accessories.
New Prasanthi Automobiles Co. Vs. State of Kerala
(1993) 91 STC 565.
Auto Mobile Parts and Accessories.
Case Law: Wornout Parts are held to be not Motor
Parts but scrap. Pandian Road Ways Corporation Ltd.,
Vs. State of Tamil Nadu (1993)90 STC 105.
Auto Print Time Punching Clocks.
Auto Rickshaw Fare Meters. Upto 30.06.2006
HSN Code No.9029.10.10.
From 01-07-2006.
Case Law: Held to be Accessories of Motor Vehicles
and AutoRickshaws. Choudhary Bros. Vs. State of
A.P(1979) 43 STC 480 (APHC).
Auto Rickshawas (Three Wheeler).
Auto Sticking Bindies.
Auto Vehicle Scrap.
Authority : CCTs Ref No.PMT/P&L/A.R.Com/5/2/
2010. Dated 03.09.2010.
12.5% Upto 14.01.2010 14.5% from 15.01.2010.
Autoclaved Aerated Concrete Blocks.
Autoclaves. HSN CodeNo 8419.20.10.
Authority. CCTs Ref.No.PMT/P&L/A.R.Com/72/
2009. Dated.12.05.2011.
Automated Photocopier Machine.
Case Law: Held to be Electronic Goods and not be
Duplicating Machine. Cannon India Ltd., Vs. State of
UP and Another (2003) 131 STC 160.
102(2)(b)
102(2)(b)
1
1
1
1
103(22)
1
23
1
1
1
IV
IV
V
V
V
V
IV
V
I
V
V
V
5*
5*
14.5**
14.5**
14.5**
12.5
5*
14.5**
NIL
14.5**
14.5**
14.5**
Aut Aut
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
42
Automatic Bowling Alley. HSN Code No.9504.30.10.
Automatic Feeders and Sheet Delivering Machine.
HSN Code No. 8443.60.10.
Automatic Regulating or Controlling Instruments and
Apparatus. HSN Code No. 9032.
Note: Entries from 102 to 113 are added by
G.O.Ms.No.795 Dt: 29th June, 2006, w.e.f 01-07-06
Upto 30-06-2006 were taxable @ 12.5% under
Schedule V.
Automatic Teller Machines (ATM), their Hardware
and Peripherals.
Case Law: Automated teller machines are not by
themselves computers. Are Electronic goods. Dievold
Systems Pvt. Ltd. Vs. CCT (2006)146 STC 59.
Automatic, Multi-spindle Bar.
HSN Code No.8458.99.10.
Automatic, Multi-spindle chucking.
HSN Code No. 8458.99.20.
Automatic, Powerloom. Cotton weaving machines for
weaving fabrics of a width exceeding 30 cms. Shut-
terless type. HSN Code No. 8446.30.11.
Automatic, Powerloom. Cotton weaving machines for
weaving fabrics of a width not exceeding 30 cms.
Shutterless type. HSN Code No. 8446.10.11.
Automatic, Single Spindle Chuncking:
HSN Code No. 8458.
Automobile Inner Tubes of rubber.
2010. Dated 21.06.2011.
Automobile Toughened Safety Glass & Wind Screen.
Case Law: Are not glassware but Motor vehicle
patrts. C.S.T. Vs. Trutuf Safety Glass Industry (2006)
UPTC 116.
Auxiliary equipment for extrusion cooking plant.
HSN Code No. 8438.80.10.
60(i)
102(28)
103(25)
1
102(28)
102(28)
102(21)
102(21)
102(28)
1
1
1
IV
IV
IV
V
IV
IV
IV
IV
IV
V
V
V
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
Aux Aut
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
43
Auxillary machinery for use with machines of head-
ing 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 head-
ing 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). HSN Code No. 8448.
G.O.Ms.No.795 Dt: 29th June, 2006 w.e.f 01-07-
2006). Upto 30.06.2006 was liable to tax at 12.5%
under Schedule V.
Auxines Subsfor "and auxines" by Act 21 of2011, w.ef
15.9.2011.
Aviation Motor Spirit.
Note: From 20.06.2005 as per Act No.23 of 2005.
Up to19.06.2005 this item was taxable at 32.55%.
Aviation Turbine Fuel.
Note: Rate of tax is reduced to 4% w.e.f 11-02-2008
by G.O.Ms No: 143, Rev, dated: 11-02-2008. upto
10-02-2000 it was taxable @ 33%.
Axial Flow and Mixed Flow Vertical Pumps.
Axle Shaft meant for Motor Vehicles other than Trac-
tors HSN Code No: 8708.
Axles Shafts made of iron & Steel & sold in the same
form.
Authority : CCT's Ref No.PMT/P&L/A.R.Com/49/
2007. Dated 24.11.2010.
Axles with Hubs and Bearings.
Axles (Iron and Steel).
Axles/ Axle Shaft meant for Motor Vehicles other
than Tractors. HSN Code No: 8708.
102(23)
19
3
4
17
1
70(xiii)
70
70
1
IV
IV
VI
VI
IV
V
IV
IV
IV
V
5*
5*
33
16
5*
14.5**
5*
5*
5*
14.5**
Axl Aux
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
44
Note: *Axles shafts exclusively used in tractors alone
are liable to tax @ 4%. under Entry 63 of IV Schedule.
Authority: A.R.COM/198/2005 Dated: 23.3.2007
and * Authority: A.R.COM/49/2007 Dated: 27.5.2008.
Ayurvedic and homeopathic products manufactured
under license issued by the licensing authorities
concerned under Drugs and Cosmetics Act, 1940.
(As substituted by G.O.Ms. No. 818 Dt. 30-06-2008).
Note: Before substitution Entry 117 was thus:-
Ayurvedic products and homeopathic products, cer-
tified by the Department of Ayurveda, Yoga & Natur-
opathy, Unani, Siddha and Homeopathy (AYUSH),
Government of India as 100% Ayurvedic products
and homeopathic products.
Ayurvedic Medicines.
Azides. - HSN Code No. 2850.00.30.
Azo dyes. - HSN Code No.3204.12.00.
Azoic colours. - HSN Code No.3204.12.00.
Azoic coupling component 13 (naphthol ASSG).
HSN Code No. 3204.19.16.
Azoic coupling component 14 (naphthol ASPH).
HSN Code No. 3204.19.22.
Azoic coupling component 15 (naphthol ASLB).
HSN Code No. 3204.19.22.
Azoic coupling component 17 (naphthol ASBS).
HSN Code No. 3204.19.23.
Azoic coupling component 18 (naphthol ASD).
HSN Code No. 3204.19.24.
Azoic coupling component 2 (naphthol AS).
HSN Code No. 3204.19.11.
Azoic coupling component 20 (naphthol ASOL).
HSN Code No. 3204.19.25.
Azoic coupling component 4 (naphthol As-BO).
HSN Code No. 3204.19.12.
Azoic coupling component 5 (naphthol ASG).
117
88
100(81)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Azo Ayu
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
45
HSN Code No. 3204.19.13.
Azoic coupling component 7 (naphthol ASSW).
HSN Code No. 3204.19.14.
Azoic coupling component 8 (naphthol ASTR).
HSN Code No. 3204.19.15.
Azoic coupling components 14,15,17,18,20 and oth-
ers : HSN Code No.3204.19
Azoic coupling components 2,4,5,7,8,13.
HSN Code No. 3204.19.00.
Azoic diazo component 3 (fast scarlet GGIGGS base).
HSN Code No. 3204.19.33.
Azoic diazo component 32 (fast red KB base).
HSN Code No. 3204.19.45.
Azoic diazo component 4 (fast garment GBC base) .
HSN Code No. 3204.19.34.
Azoic diazo component 41 (fast violet B base).
HSN Code No. 3204.19.46.
Azoic diazo component 48 (fast blue B base).
HSN Code No. 3204.19.47.
Azoic diazo component 5 (fast red B base).
HSN Code No. 3204.19.35.
Azoic diazo component 6 (fast orange GR base).
HSN Code No. 3204.19.36.
B.P. Apparatus.
Baan (Badh).
Case Law: Is not covered by Entry Yarn of all kinds
CST Vs. Bharath Rope Stores (2008) 11 STC 2008.
Babul Bark and Pods (Tanning Material).
Baby and Clinical Diaprs. -HSN Code No.4818.40.10.
BabyCum-Child and Personal Weighing Scales /
Spring Balances meant for using in hospital.
HSN Code No. 8413.
Case Law: Are not Hospital Equipment. Dr. Beli Ram
and Sons, INRE 2006 NTN (4DPH) 476.
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
88
1
1
1
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
V
V
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
Bab Azo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
46
Baby Feeding Bottles & Nipples Made of any Mate-
rial.
Case Law: Baby feeding bottles are not Packing Ma-
terial. Morrison (India Ltd.,) Vs. State of Kerala (2007)
2 KLT 20.
Baby Foods.
Baby Milk.
Baby Mosquito Net.
Baby Powders.
Case Law: Held to be Toilet Articles. Commissioner of
Sales Tax Vs. Ciba of India Ltd., (1985) 59 STC 242
Baby Rides. H.S.N.Code. 9503.00.90.
Authority :CCTs.Ref.No.PMT/P&L/A.R.Com/5/2011
Dated 3.8.2011
Baby Walker.
Case Law: Held to be a Toy. General Goods. Commis-
sioner of Sales Tax Vs. Bhutani Sports 1982 STD 200.
Baby/Dried or fresh fish.
Case Law: Do fall under Entry Fish State of Kerala
Vs. Roshan Fisheries (2006) (3) KLT 823.
Back(Rear) Screen Glass.
Case Law: Held to be Accessories of Motor Vehicles.
Commissioner CE Vs. Trutuff Safety Glass Ind. 1984
(16) ELT 555 & Artul Galss Ind., Vs. Collector. 1986(25)
ELT 473 (SC).
Backpack power / Knapsack sprayers (powered up
to 35 cc engines developing 0.8 to 1.4 HP), dusters
and parts thereof. (As Amended by G.O.Ms. No. 818, dt.
30-06-2008 w.e.f. 01-04-2005).
Bactericide.
Badam Feast.
Badam Milk.
Badami Paper.
Case Law: It is Unbleached and Tinted variety of
Paper that bears its natural colour of Badam.
1
1
1
1
1
1
1
24
1
1
20
1
1
44
V
V
V
V
V
V
V
I
V
I
IV
V
V
IV
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
NIL
14.5**
NIL
5*
14.5**
14.5**
5*
Badami Baby
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
47
Upper India Paper Mills Vs. Union of India 1985 (20)
ELT 43
Badges (Sports Goods).
Badushahi Soaps & Powders are toilet articles.
Case Law : C.C.Mahajan & Co., Vs. State of Bombay.
(1958) 9 STC 133.
Bagasse and other Waste. HSN Code No:2302.20.00.
Bagh (Baan).
Case Law: Is not covered by Entry Yarn of all kinds
CST Vs. Bharath Rope Stores (2008), 11 STC 2008.
Bags and Sacks of a kind used for the packing of
goods HSN Code No: 6305
Bags made of paper or paper board. - HSN Code
No.4819
Bags of the type which are used for packing of goods
at the time of sale for the convenience of the cus-
tomer including carry bags.
Bags used for the packing of goods. - HSN Code
No.6305
Bags. - HSN Code No.4819
Bailing Hoops (Made of Iron).
Case Law: Held to be Iron Plates and hence Declared
Goods. GovindjiJamuna Das Vs. CST (1983) 53 STC
120 (F.B) & Nanalal Odihaviji & Co. Vs. CST (1985) 59
STC 100.
Bajra (Saddalu).
Baked Food Articles Excluding Unbranded Bread.
Bakelite Goods and Goods of Similar Substances.
Bakery Machinery and Machinery for the manufac-
ture of Macaroni, Spaghetti or similar products.
Bakery Machinery. - HSN Code No. 8438.10.10.
Bakery Margarine.
Case Law: Is not the same as edible oil. State of Kerala
Vs. Aluva Sugar Agency (2007) 8 VST 726.
60
1
50(7)
1
90(11)
90
100(165)
90
90(7)
70
8
1
1
1
1
1
IV
V
IV
V
IV
IV
IV
IV
IV
IV
I
V
V
V
V
V
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
NIL
14.5**
14.5**
14.5**
14.5**
14.5**
Bakery Badges
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
48
Bakery Products (Excluding Unbranded Bread).
Note: Un branded Bread is exempt per Entry 34 of
Schedule I,
Baking Powder.
Case Law: Held to be a Food Preparation and not
Food Products. Corn Products Vs. UOI 1991 (51)
ELT 330 & Dalmia Dairy Ind., Vs. CCE 1989 (44) ELT
164.
Baking Soda.
Balances of a sensitivity of 5 cg or better, with or
without weights. HSN Code No. 9016.
Note:Entries from 102 to 113 are added by
G.O.Ms.No.795 Dt: 29th June, 2006 w.e.f 01-07-2006.
Upto 30-06-06 this item is taxable @ 12.5% as per
Schedule V.
Balata, gutta-percha, guayule, chicle and similar
natural gums. HSN Code No. 4001.30.00.
Bale Oil (Paints).
Bale Ropes.
Case Law: Held to be Jute Twine. Laxmi Gunnies Trg.
Co. Vs. State of A.P. (1986) 3 APSTJ 17 (STAT).
Baled Cotton.
Ball Bearings. HSN Code No.8482.
Ball Bladders/Covers.
Case Law: Held that the Rubber Bladders used in
Football are Sports Goods. Munjal Rubber Ind. Vs.
Commissiner of Trade Tax (1999) 115 STC 116 & 118.
Ball Clay (Ores and Minerals).
Ball Clay. HSN Code No. 2508.40.10.
Ball Pen Ink. HSN Code No. 3215.90.20.
Ball Pens/Ball Point Pens. - HSN Code No.9608.
Ball Point Pen Holders. - HSN Code No. 9608.
Ball Point Pen Inks. -HSN Code No.3215.90.20.
Ball Point Pen Refills. - HSN Code No. 9608.60.
Ball Point Pens. - HSN Code No.9608.10.
1
1
1
103(14)
100(166)
1
90
79
10
60
43
100(182)
68(3)
68
68
68
68
68
V
V
V
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
14.5**
14.5**
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Ball Point Bakery
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
49
Ball Point Pens; felt tipped and other porous-tipped
pens and markers; fountain pens; stylograph pens
and other pens; duplicating stylos; propelling or slid-
ing pencils, pen holders, pencil holders and similar
holders; parts (including caps and clips) of the fore-
going articles, other than those Heading 9609.
HSN Code. No. 9608.00.
Ball Roller Bearings of All Kinds.
Ballar (Anumulu). - HSN Code No: 0713.
Ballast (Stone Ballast).
Case Law: Held not to be falling under Entry 43 of
IV Schedule.
Ballasts (chokes) for C.F.L.
Ballasts (chokes) for M.V.lamps.
Auathority: A.R.COM/338/2005 Dated: 05.11.2005.
Ballasts (chokes) for S.V.lamps.
Ballasts (chokes) on FTL. - HSN Code No: 8504.
Balloons.
Case Law: Held to be Toys. Kundan Mal Ganesh Mal
& Bros Vs. State of Karnataka (1995)96 STC 149.
Ballot Boxes.
Case Law: Held to be Steel Safes. Hyderabad Allwyn
Ltd., Vs. Commissioner 2000 (118)ELT 124.
Balm/Balms (Pain Balms).
Case Law: 1.Are Drugs. Pharm Aromatic Chemicals
Vs. Mpl. Corporation of Greater Bombay 1997 (95)
ELT 230; 2. Amrutanjan Gold Rub Inhaler, Hero Super
Balm & Hero Super Balm & Hero Super Balm are
Ayurvedic Medicines. Amrutanjan Ltd., Vs. Commis-
sioner. 1975 (77) ELT 11.
68(1)
10
82
1
1
1
1
1
1
1
88
IV
IV
IV
V
V
V
V
V
V
V
IV
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
Balm Ball Roller
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
50
Baloon wedge pressure catheters.
Bambino Vermicelli. - HSN Code No.1104.30.00.
Case Law: Held to be Maida. State of A.P. Vs.
Karnatakam Govindaiah Setty & Sons. (1984) 55 STC
160.
Bamboo Basket.
Bamboo Matting.
Bamboo Pulp.
Bamboo Thatties.
Bamboos.
Banana Chips.
Banarasi Rai or True mustard (Brassica nigra)
Band Knives and Cutting Blades for Splitting Machine
HSN Code No. 8208.90.30.
Band Saw Blades. - HSN Code No. 8202.20.00.
Band Saw (Horizontal). HSN Code No. 8461.50.11.
Band Saw (Vertical). - HSN Code No. 8461.50.12.
Bandages - All types.
Bandages Elastro Crepe. - HSN Code No.3004.
Note: By Act No.23 of 2005 this item was included
in entry 88 of IV Schedule with effect from
18.08.2005. Up to 17.08.2005 it was taxable at 12.5%
as per Schedule V.
Bandages Velcro Pop. - HSN Code No.3004.
Note:By Act No.23 of 2005 this item was included
18.08.2005. Up to 17.08.2005 it was taxable at 12.5%
as per Schedule V.
Bandages Plaster. - HSN Code No.3004.
Note: By Act No.23 of 2005 this item was included
18.08.2005.Up to 17.08.2005 it was taxable at 12.5%
as per Schedule V
88
28
1
39
50
1
9
1
72(iii)(5)
103(7)
103(1)
102(31)
102(31)
88
88
88
88
IV
IV
V
I
IV
V
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
14.5**
NIL
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
Bandages Baloon
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
51
Bandaging Cloth.
Case Law: Handloom Bandage Cloth does not cease
to be Handloom Cloth even if it is used as Surgical
bandage Cloth and not for wearing. Raja Medical
Stoves Vs. State of A.PSTAT T.A No. 174/76 Dt.
31.08.1976.
Bangles made of Glass, Shell, Lac * or any other ma-
terials other than those made of precious metal.
Note: * Added by Act No.10 of 2006 w.e.f 01.12.2005.
Prior to that the entry was reading as Bangles made
of shell, glass, lac or plastic.
Bangles made of Gold or Specie i.e Gold/Silver or
other precious metals.
Bangles made of Platinum.
Bangles made of shells, glass, lac or any other mate-
rial other than those made of precious metals.
Note: The original entry 20.Bangles made of shell,
Glass, Lac or Plastic was substituted by the Act No
10 of 2006 dated 4th January 2006, w.e.f 01.12.2005.
Banians (Hosiery Goods).
Bank Paper.
Banners, Hangers & Flags.
Case Law: Held that Banners, Hangers & Flags made
out of Textiles are commercially different entites
known and as such and recognised therefore,not
textiles. Deputy Commissioner Vs. Hindustan Fabrics.
(1977) 40 STC 165.
Banphool Oil.
Case Law: Held to be an Ayurvedic Medicine and
not Perfumed Hair Oil. Commissioner Vs. Sharma
Chemicals 2003 (154) ELT 328 (SC).
Banwar and Micro Cellular Sheets.
Case Law: Held to be not Rubber Products but Gen-
eral Goods. Modern Leather Stores Vs. State of A.P.
(1997) 24 APSTJ 117 (APHC).
Bar Be Cues.
21
20
2
2
20
34
44
1
88
1
1
I
I
III
III
I
IV
IV
V
IV
V
V
NIL
NIL
1
1
NIL
5*
5*
14.5**
5*
14.5**
14.5**
Bar Bandging
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
52
Bar Code Printers, bar code Scanners and hand held
terminals.
Case Law: Taxable as Computer Peripherals. Great
Eastern Inpex (P) Ltd., Vs. State of Karnataka, (2008)
14 VSTC 165.
Bar of Cloves. - HSN Code. No.0907.
Barbed Wire.
Case Law: Held to be not covered by Item (xv) of
clause (iv) of Section 14 of CST Act, ie., Wires. Tax-
able as General Goods. Chhaganal H. Mittal Vs. Com-
missioner of Sales Tax (1989) 74 STC 290.
Barber Chairs.
Case Law: Held to be Furniture. Dy. Commissioner
Vs. V.N. Ganapathi (1994) 94 STC 519.
Bardana.
Note: This entry was added by G.O.Ms.No:502 dated:
01-05-2006 w.e.f 01-05-2006. Prior to that date tax-
able under Entry 90).
Case Law: 1.Held to be Containers. Ghasiram Mangilal
of Sambhal Vs. State of Rajasthan (1969) 23 STC 262.
2.Gunnies are Packing Material. Keshava Traders Vs.
State of A.P. (2004) 39 APSTJ 26 (STAT) .
Barfi (Sweet Meat).
Barges. - HSN Code 8901.00.
Barium Carbonate. - HSN Code No. 2836.60.00.
Barium Chlorate. - HSN Code No. 2829.19.10.
Barium Nitrate (other). - HSN Code No. 2834.29.90.
Barium Nitrate. - HSN Code No. 2834.29.30.
Barium Sulphate (Bartes). - HSN Code No. 2511.
Bark (Jari booti) . - HSN Code No.1211.
Barley.
Barley Husk.
Case Law: Held to be Cattle Feed. Hindusthan Milk
Food Mfg. Co. Ltd Vs. State of A.P. Stat. T.A No. 796178.
Barley Malt.
39
59
1
1
100(174)
1
56
100(67)
100(59)
100(65)
100(65)
100(7A)
32
8
3
1
IV
IV
V
V
IV
V
IV
IV
IV
IV
IV
IV
IV
I
I
V
5*
5*
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
NIL
NIL
14.5**
Barley Bar Code
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
53
Barley/Barley Flour (Cerals).
Barometers, not combined with other instruments.
w.e.f 01-07-2006 HSN Code No.9025.80.20.
Barrels and parts thereof, of wood. -HSN Code
No.4416
Barrels of other material. - HSN Code No: 4416.
Barrier Cream.
Case Law: (1) The term is used to describe Ointment,
Cream or Lotions that are applied to prevent dam-
age to the skin. [EPSI Industries & Chemicals Vs Col-
lector of CE 1991 (53) ELT 618] ; (2)Barrier
Cream(Oil of Olay) is not Medicine since they are
used to prevent damage to the skin by mechanical,
chemical or vacteriological action. (ESPI Industries
& Chemicals Ltd. Vs. CEE 1995 SUPP (3) SCC 210).
Barrytes lumps.
HSN Code No.2511.10.10. (w.e.f. 01-05-2006).
Note: 1)This Entry was added by G.O.Ms.No.502,
dated 01.05.2006. Upto 30.04.2006 this item was
taxable at 4% as per entry 43 of Ist Schedule. 2.
Barrytes is a Renival. Chambers Dictionery of Sci-
ence & Technology.
Barrytes powder. HSN Code No. 2511.10.20.
Note: Upto 30-04-05
From 01-05-2005 liable to tax under Entry 100(7A).
Bars and rods (other) of Stainless Steel; angles, shapes
and sections of stainless steel. - HSN Code No:7222.
Bars and rods, hot-rolled, in irregularly wound coils,
of iron or non-alloy steel. - HSN Code No.7213
Bars and rods, hot-rolled, in irregularly wounded coils
of stainless steel. - HSN Code No.7221.
Bars, Rods and Profiles of Aluminium.
HSN Code No.7604.
Bars, Rods and Profiles of Copper. HSN Code No.7407.
8
103(19)
90(4)
90(6)
1
100(7)
43
27(8)
70(9)
27(7)
27(38)
27(22)
I
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
NIL
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
Bars Barley
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
54
Bars, Rods, Profiles and Wire of Lead.
HSN Code No.7803.
(upto 10.07.2011 Sched.I) From 11.07.2012
Bars, rods, profiles and wire of Tun.
HSN Code No.8003.
Bars, rods, profiles and wire of Zinc.
HSN Code No.7904.
Barytes (Natural barium sulphate).
Basalt tiles mt. - HSN Code No.6903.90.20.
Base Metal Stopper, caps and lids (including crown
corks, screw caps and pouring stoppers), capsules
for bottles, threaded bungs, bung covers, seals and
other packing accessories, - HSN Code No.8309.
Base Paper.
Case Law: Held to be paper. New India Industries Vs.
Commissioner of CE 1994 (73) ELT 723.
Base Sliding head type lather.
HSN Code No. 8458.19.12.
Baseband Modem Card Ibumssd.
2010. Dated 12.05.2011.
Basic azo dyes. - HSN Code No. 3204.13.10.
Basic Black. - HSN Code No. 3204.13.93.
Basic Blue Dyes (Non-azo).HSN Code No. 3204.14.85.
Basic Browns. - HSN Code No. 3204.13.92.
Basic Chromium Sulphate.
HSN Code No. 2833.33.00.
w.e.f 1-5-2006). Upto 30.04.06 this item was taxable
at 12.5% as per Schedule V.
Basic dyes and preparations based thereon.
Basic greens (non-azo) : - HSN Code No. 3204.14.86.
27(43)
27(52)
27(48)
100(7A)
100(219)
90(4)
44
102(28)
1
100(121)
100(121)
100(121)
100(121)
100(64)
100(121)
100(121)
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
Bas Bars
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
55
Basic Oranges Dyes :- HSN Code No. 3204.13.91.
Basic Red Dyes (non-azo). HSN Code No. 3204.14.83.
Basic violet (non-azo). HSN Code No. 3204.14.84.
Basic yellow Dyes (non-azo).
HSN Code No. 3204.14.81.
Basil (Aromatic herb used as flooring).
Basket centrifuges. - HSN Code No. 8421.19.20.
Baskets made of Palm (containers).
Bassia (Oil Seeds).
Basundi (Sweet Meals).
Batanis (Peas).
(Upto 10.07.2011 from 11.07.2012)
Note: 1.Pulses, other than Black-gram Green gram
are: 1) Red-gram 2) Bengal-gram 3)Beans 4)Peas
5)Lentils 6) Loba or Alasandalu 7) Horse-gram 8)
Fox-gram vide Board of Revenue Ref: L1 1354/74,
dt.12-09-1976.
Batasha/Batasa. From 11.07.2012
Upto 10.07.2011.
Note : Sugar has been added as Item No.128 to
Schedule IV as per G.O.M.s.No.58 dated 25.01.2012
w.r.e.f.11.07.2011.
Case Law: Held to be a form of Sugar. State of Gujarat
Vs. Sakarwala Bros. (1967) 19 STC 24 (SC).
Bath Tub.
Case Law: Bath Tubs are to be treated as Water Sup-
ply and Sanitary Fittings. Hemant Ceramics Vs.State
of A.P (2004) 6 APTTR.15 (STAT).
Bathroom Accessories.
Baths (Ceramic Sanitary Wares).
Batten Boards
Batteries.
Batteries for Industries.
100(121)
100(121)
100(121)
100(121)
1
102(4)(c)
90
72
1
82
128
46
1
1
1
1
1
1
IV
IV
IV
IV
V
IV
IV
IV
V
IV
IV
I
V
V
V
V
V
V
5*
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
5*
NIL
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
Bas Bat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
56
Batteries of Cellular Telephones.
Authority: A.R.COM/50/2005 Dated:25-11-2006.
Battery Chargers. - HSN Code No: 8504.40.30.
Battery Caps (Made of Plastics).
Note: This Entry was added by G.O.Ms. No:502, Rev,
dated: 01-05-2006 w.e.f 01-05-2006. Upto 30-04-
Case Law: Held to be not Parts of Batteries or Ma-
chinery Parts. Patel plastics Vs. Union of India 1992
(59) ELT 247.
Battery Containers.
Battery Covers/Battery Plates
Battery scrap, namely the following: lead battery
plates covered by ISRI code word Rails; battery lugs
covered by ISRI code word Rakes.
HSN Code No. 8548.10.20.
Battery waste, namely the following: scrap drained
or dry while intact, lead batteries covered by ISRI
code word Rains; scrap wet whole intact lead bat-
teries covered by ISRI code word Rink; scrap in-
dustrial intact lead cells covered by ISRI code word
Rono; scrap whole intact industrial lead batteries
covered by ISRI code word Roper edison batteries
covered by ISRI code word Vaunt.
HSN Code No. 8548.10.10.
Battery Shell, Stoppers, Leads and Caps made of plas-
tic are not containers.
Case Law: Ever Bright Plastic Works Vs. Commissioner
of Sales Tax. (2012) 48 STC 544. (WBTT).
Battery Water.
Bauxite (Minerals).
Case Law: Bauxite is a Raw material for the Manu-
facture of Alumina from which Aluminium is Manu-
1
1
100(179)
1
1
100(227)
100(227)
1
1
43
V
V
IV
V
V
IV
IV
V
V
IV
14.5**
14.5**
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
5*
Bau Bat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
57
factured. Bharat Aluminium Co.Ltd. Vs. Commissioner
of ST (1996) 103 STC 189.
Bauxite (natural), calcined. HSN Code No. 2606.00.20
Bauxite (natural), not calcined.
HSN Code No. 2606.00.10.
Bay Oil.
Note: A yellow oil, darkening rapidly on exposure
to air, with a pleasant odour and spicy taste, obtained
by distilation from the leaves of Pimenta acris (=P.
racemosa) and probably other allied species. It con-
tains 59 to 65% v/w of phenols. Its principal use is
in the preparation of bay rum, which is used as a
hair lotion and as an astringent application to the
face after shaving. (S.B.Sarkar's : Words & Phrases
of Excise, Customs & Service Tax)
Bayonets (Arms).
Beach and Garden Umbrellas and Umbrella Covers.
HSN Code No.6601.
Case Law: Umbrella covers are parts of Umbrella.
State Vs. SahakarUdyog Ltd. (1986) 61 STC 30.
Beach Chair.
Beads Made of Gold/Silver.
Beaker/Beaker Test Tubes.
Case Law: Held to be Glassware. Science House Vs.
Assessing Authority (1973) 31 STC 235.
Beams.
Beans. - HSN Code No.0713.
Note: Pulses, other than Black-gram and Green gram
are: 1) Red-gram 2) Bengal-gram 3) Beans 4) Peas
5) Lentils 6) Loba or Alasandalu 7) Horse-gram 8)
Fox-gram vide Board of Revenue Ref: L1 1354/74,
dt.12-09-1976.T.A.No.411
Bearing Plate Bars (Iron and Steel).
Bearings for Monoblock Pumps. - HSN Code No.8482
Authority: A.R.COM/440/2005 Dt: 18.11.2005.
100(12)
100(12)
1
1
65
1
2
1
1
82
70
10
IV
IV
V
V
IV
V
III
V
V
IV
IV
IV
5*
5*
14.5**
14.5**
5*
14.5**
1
14.5**
14.5**
5*
5*
5*
Bea Bau
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
58
Bearings of All Kinds. - HSN Code No.8482.
Beaten or Flattened Rice (Commonly Known as
Chira).
Beauty Boxes.
Beauty Creams.
Beauty Spots (Bindies etc.,).
Bebzyl Benzoate Application I.P.
Bed Head Panel, OT pendents and power columns,
made of Aluminium profiles and sheets.
2009 dated 07.04.2010.
Bed Linens/Bed Sheets/Bed Spreads/Bed Valances.
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2010
From 11.07.2010. (On composition 1% - Act 13/12).
Note: This item was added by Act No.23 of 2005 w.e.f
18.08.2005.
Case Law: Held to be Cotton Fabrics. Delhi Cloth &
General Mills Co.Ltd Vs. CTO (1975) 36 STC 575 &
Radhika Vs. State of Orissa (1977) 39 STC 93.
Bed type Unit Head Machines - Horizontal.
HSN Code No.8459.69.10.
Bed typeUnit Head Machines - Vertical.
HSN Code No. 8459.69.20.
Beddings & Holdalls.
Case Law: Held to be not cotton Fabrics but General
Goods. Satya Vijay Comjmercial Co. Vs. CST (1984) 55
STC 186.
Beds Made of Cotton or Silk Cotton.
Beedi Leaves. - HSN Code No.1404.90.10.
Beedies/Beeries covered under tariff item
No.24031031, 24031039, 24031090 of the Central
Excise Tariff Act, 1985(5 of 1986).
10
40
1
1
23
88
1
45
52
49
127
102(29)
102(29)
1
1
11
47
IV
I
V
V
I
IV
V
I
IV
I
IV
IV
IV
V
V
IV
I
5*
NIL
14.5**
14.5**
NIL
5*
14.5**
NIL
4
NIL
5*
5*
5*
14.5**
14.5**
5*
NIL
Bee Bea
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
59
Note: The Amended entry 47.Tobacco and
manufactured Tobacco but excluding cigarettes
containing Tobacco with Excise Tariff Code 2402.20.
and also excluding cigarettes with tobacco
substitutes with Excise Tariff Code 2402.90.10 was
substituted by G.O MS No. 933 Rev (CT-II) Dept,
dated 03-07-2007w.e.f 03-07-2007.) ( The original
entry 47.Tobacco was subbstituted by G.O.Ms.No
397 Rev (CT-II) Dept; dated 31-3-2007 w.e.f 01-04-
2007.)
Case Law: Held to be tobacco. Chakradharpur Biri &
Tobacco Marchants Association Vs. State of Bihar
(1973) 32 STC 573.
Beeper Alarm Unit.
Case Law: Held to be Visual & Audio Signalling De-
vices for Automotive use and as such are Machin-
ery. CCE Vs. Electron Media Ltd. 2000 (121) ELT 669.
Beer (Both Indian made and Imported from Foreign
Countries).
Bees Wax whether or not coloured.
HSN Code No. 1521.90.10.
Bees Wax. - HSN Code No.1521.00.
Note: This Entry was added by G.O.Ms.No: 502, Rev,
dated: 01-05-2006 w.e.f 01-05-2006. Upto 30-04-
2006 was liable to tax at 12.5% under Schedule V.
Beet Pulp, Bagasse and other Waste.
Bell Skiving Knives. - HSN Code No. 8208.90.20.
Bells (Electrical Instruments, Systems, Apparatus, Ap-
pliances).
Below 6.6 KV Electronical Porcelene Post Insulators.
HSN Code No. 8546.20.21.
Below 6.6 KV Electronical Porcelene Pin Insulators.
HSN Code No.8546.20.31.
Belt Fasteners for Machinery Belts.
HSN Code No. 7326.90.20.
1
1
100(3)
100(3)
50(7)
103(7)
1
100(225)
100(225)
100(223)
(vii)
V
VI
IV
IV
IV
IV
IV
IV
IV
IV
14.5**
70
5*
5*
5*
5*
5*
5*
5*
5*
Bel Bee
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
60
Belt Lacing of Steel.
HSN Code No.7326.90.10.
Belt Press (Water Pollution Control Equipment).
Belt Pulley. - HSN Code No.8483.90.00.
Note: This Entry was added by G.O.Ms No:795, Rev,
dt: 29-06-2006 w.e.f 01-07-2006. Upto 30.06-2006
it was liable to tax at 12.5% under Schedule V.
Case Law: Held to be a Part of Machine. State of
Punjab Vs. Hind Sons 1985 (19) ELT 19 (SC): (1985)
58 STC 20 (SC).
Beltings of Vulcanized Rubber. - HSN Code No:4010.
Beltings sold by dealer in textile machinery, parts and
accessories not taxable as rubber products or spares
of textile machinery entitled to concessional rate of
tax in view of notification tamilnadu General Sales
tax Act (1 of 1959). State of Tamilnadu Vs. P.M. Engi-
neering and Co., 50 VST 315(Mad).
Beltless Napkins and Tampons.
Belts (made of Leather).
Belts (Transmission Rubber Belts).
Bench and Pillar or Machines.
HSN Code No.8459.29.10.
Bending and Straightening Machines.
HSN Code No. 8462.29.10.
Bending or Assembling Machines.
HSN Code No. 8465.94.00.
Bending, folding, straightening or flattening Machines
(including presses) - HSN Code No. 8462.
Bends and Junction Boxes (Electrical).
Benedicts Solution.
Benedicts Reagent.
Bengal Gram.
Bengal Gram Fried.
100(223)
(vii)
1
102(57)
12
1
1
12
102(29)
102(32)
102(36)
102(32)
1
1
1
82
29
IV
V
IV
IV
V
V
IV
IV
IV
IV
IV
V
V
V
IV
IV
5*
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
5*
Bel Ben
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
61
Bengal Gram Flour (Besan).
Bengal Light Safety Match Boxes.
HSN Code No: 3605.00.10.
Benjamin Cowrie. - HSN Code No.1301.90.15.
Benjamin Ras. - HSN Code No.1301.90.14.
Benjamine (Medicinal Herbs and Country Drugs).
Bentonite & Bentonite Powder.
Bentonite. - HSN Code No.2508.10.
Benzalchloride (benzyl dichloride).
HSN Code No. 2903.69.20.
Benzene Hex Chloride.
Case Law: Held to be Insecticides and not Medicine
CST Vs. M.P.Agro Pesticides Ltd. (1999)116 STC 149.
Benzene sulphonic acid. - HSN Code No. 2904.10.10.
Benzene. - HSN Code No. 2902.20.00.
Benzidine dihydrochloride. HSN Code No. 2921.59.20
Benzidine. - HSN Code No. 2921.59.10.
Benzol (benzene). - HSN Code No.2707.10.00.
Benzole. - HSN Code No.2707.10.00.
Benzotrichloride. - HSN Code No.2903.69.30.
Benzyl Alcohol. - HSN Code No. 2906.21.00.
Benzyl Chloride.
Case Law : Held to be Drug intermediate. Wander
Ltd. Vs. CCE 1989 (43) ELT 503 Affirmed in 1997 (46)
ELT A73 (SC).
Benzyl ethyl aniline sulphonic acid.
HSN Code No. 2921.42.32.
Benzyl ethyl aniline, ethyl aniline, diethylaniline,
dimethylaniline, meta nitroaniline, Para nitroaniline:
Benzyl ethyl aniline. - HSN Code No. 2921.42.21.
Benzyl Methyl Silicate.
Benzylchloride. - HSN Code No. 2903.69.40.
28
54
1
1
32
43
100(182)
100(83)
20
100(84)
100(82)
100(101)
100(101)
100(28)
100(27)
100(83)
100(86)
88
100(101)
100(101)
100(101)
88
100(83)
IV
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Ben Ben
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
62
Berman Angiographic Balloon Catheters.
Beryllium and articles of this metal, including waste
and scrap. - HSN Code No:8112.
Besan.
Case Law: Held to be fine Flour of Gram. Commis-
sioner of Sales Tax Vs. Nihal Chand Hans Raj (1970)
26 STC 140.
Beta hydroxy napthoic acid.
HSN Code No.2918.29.20.
Beta picoline (3-methyl pyridine).
HSN Code No.2933.39.16.
Betel Leaves (Pan). - HSN Code No:1404.90.40.
Betel Nut Grounded (Powdered).
HSN Code No:0802.90.13.
Betel Nut Powder.
Betel Nut Powder with additives.
Betel Nut Split. - HSN Code No:0802.90.12.
Betel Nut Whole. - HSN Code No:0802.90.11.
Betel Nuts/Arecanut-Split. HSN Code No.0802.90.12.
Betel Nuts/Arecanut-Whole.
HSN Code No 0802.90.11.
Bevel gear cutting. - HSN Code No. 8461.40.11.
Beverages.
Bezel of Watch Case.
Case Law:1.Held to be a part of Watch. Ram Watch
Ind. Vs.Commissioner CE. 1997 (96) ELT 387;
2. Watch Case is held to be a spare part of Watch Vithal
Chhagan & Sons Vs. State of Gujarat (1966) 17 STC 96.
Bhang.
BHC Powder(Technical).
Case Law: Held that BHC and its formulation find a
variety of applications as Insecticides and Pesticides
Alkali & Chemicals Vs. CCE 1987 (29) ELT 639.
88
27(66)
28
100(98)
100(112)
4
8
8
8
8
8
8
8
102(31)
1
1
1
20
IV
IV
IV
IV
IV
I
IV
IV
IV
IV
IV
IV
IV
IV
V
V
V
IV
5*
5*
5*
5*
5*
NIL
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
BHC Ber
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
63
Bhendi/Bhinda(Ladys Finger) Seeds.
Case Law: Are not Oil Seeds. State of Gujarat Vs.
Mahaveer Oil Mills (1973) 32 STC 385.
Note:If used for sowing purpose- exempt from tax
as per Item 44 of Schedule I.
Bhog or Maha Bhog sold by Religious Institutions.
Bhojwar Phool.
Bicat Strips.
Case Law: Held to be falling under Entry All Arms
Standard Fire Works Ind. Vs. State of T.N (1977) 48
STC 403.
Bicycles and other Cycles (including Delivery Tri-
cycles), not Motorized. HSN Code No. 8712.
Bicycles, E.Bikes, Tricycles, Cycle Rickshaws & parts
and accessories thereof. - HSN Code No.8712.
Note: The word E.Bikes was added by the G.O.Ms
No.795 Rev (CT-II) Dept dt; 29-06-2006 w.e.f 01-
07-2006).
Bidets (Ceramic Sanitary Wares).
Bidis (biris) covered under tariff item No.24031031,
24031039, 24031090 of the Central Excise Tariff Act,
1985(5 of 1986).
Note: The Amended entry 47.Tobacco and
manufactured Tobacco but excluding cigarettes
containing Tobacco with Excise Tariff Code 2402.20
and also excluding cigarettes with tobacco
substitutes with Excise Tariff Code No. 2402.90.10
was substituted by G.O MS No. 933 Rev (CT-II) Dept,
dated 03-07-2007w.e.f 03-07-2007. The original
entry 47.Tobacco was subbstituted by G.O MS No
397 Rev (CT-II) Dept; dated 31-3-2007 w.e.f 01-04-
2007.
Bidriware (Utensils).
Big Galangal Roots (Medicinal Herbs and Country
Drugs).
1
37
59
1
13
13
1
47(b)
7
32
V
I
IV
V
IV
IV
V
I
IV
IV
14.5**
NIL
5*
14.5**
5*
5*
14.5**
NIL
5*
5*
Big Bhe
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
64
Billets of all Qualities,Shapes and Sizes (Steel Semis).
Binder or Baler Twine. - HSN Code No. 5607.21.00.
Binder or Baler Twine. - HSN Code No. 5607.41.00.
Binders for Pigments or Inks.
HSN Code No.3906.10.10.
Binders for Pigments. - HSN Code No.3904.10.10.
Bindi.
Binocular Loupe (Medicinal Herbs).
Binocular Microscopes.
Upto 30-06-2006.
From 01-07-2006
Binoculars and its parts. Upto 30-06-2006
From 01-07-2006.
Binstaks.
Case Law: Binstaks are so manufactured that they
can be arranged one over the other with a view to
save floor space and at the same time to make it
convenient for the businessmen to store their ma-
terials or articles of merchandise with great ease
and convenience. Binstaks are therefore Furniture
Chandan Metal Products (P) Ltd., Vs State of Gujarath
(1969) 23 STC 29.
Bio Fertilizers. - HSN Code No.3101.
Note 1: This Entry was included by G.O.Ms.No.1596
Revenue (CT.II) Department dt.27-8-2005 w.e.f.
1.9.2005 in IVth Schedule. Upto 30-08-2005 it was
exempted as per Schedule I.
Authority: A.R.COM/481/2006 Dated: 30-06-2006).
Note 2:Bio-Fertilizers exempt under Entry 26 of Ist
Schedule upto 26-08-2005 and are taxable at 4%
w.e.f 27-08-2005 Entry 19 of IV Schedule.
Bio Filter (Water Pollution Control Equipment).
Bio Gas (Gobar Gas) Holders/Stoves.
Bio Metric Readers (Finger Print). HSN Code No.8471.
70
100(216)
100(216)
100(154)
100(152)
23
32
1
103
1
103
1
19(8)
53
53
39
IV
IV
IV
IV
IV
I
IV
V
IV
V
IV
V
IV
IV
IV
IV
5*
5*
5*
5*
5*
NIL
5*
12.5
5*
12.5
5*
14.5**
5*
5*
5*
5*
Bio Bil
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
65
Bio Mixer.
Bio-Chemicals/Orgagnic Fertilizers w.e.f. 27.8.2005
Note 1: This Entry was included by G.O.Ms.No.1596
Revenue (CT.II) Department dt.27-8-2005 w.e.f.
1.9.2005 in IVth Schedule. Upto 30-08-2005 it was
exempted as per Schedule I.
Note 2:Bio-Fertilizers exempt under Entry 26 of Ist
Schedule upto 26-08-2005 and are taxable at 4%
w.e.f 27-08-2005 Entry 19 of IV Schedule.
Authority: A.R.COM/113/2005 Dated: 02.9.2005)
Bio-diesel manufactured using non-edible vegetable
oils such as Jatropha, Peongamia, Rice bran, Neem
Cotton seed, Rubber seed, and sale of used cook-
ing oil to the bio-diesel manufacturers.
Note:The entry 95 was added by the Act No 23 of
2005dated 26th Oct 2005 w.e.f 18-8-2005.
Biofer.
Case Law: Do fall under Bio-fertilizers of the AP
VAT Act 2005, and liable to tax @ 4%,
w.e.f. 27.8.2005.
Authority: A.R.COM/218/2006 Dated:30-11-
2007). Bio-fertilizer producing equipment is not ag-
riculture machine. Held : IBF Enviro 2 Systems Vs.
Commissioner of Sales Tax, Mumbai. (2010) 34 VST
284. (Bom). Bio-Fertilizers are Fertilizers. Held.
Asian Bio-Chemicals Vs. State of AP. (2009) 49 APSTJ
30.
Biogas Plants, Stoves, Appliances and Bio-Gas En-
gines
Biogas systems.
Authority : CCTs. Ref.No.PMT/P&L/A.R.Com/36/
2011 Dated 26.08.2011.
1
19
95
19
53(13)
53(13)
V
IV
IV
IV
IV
IV
14.5**
5*
5*
5*
5*
5*
Bio Bio
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
66
Biological Derivatives such as Enzymes, Co En-
zymes and Aucines.
Biomass Briquettes.
Note: This Entry was added by G.O.Ms.No.795 Dt:
29th June, 2006 w.e.f 01-07-2006 . Upto 30-06-2006
was liable to tax at 12.5% under Schedule V.
Biomass Stove.
Bipolar Pacing Catheters. -HSN Code No: 9018.39.
Biryani Masala used in preparation of Food.
Biscuits sold under a Registered Brand Name or
Trade Mark.
Case Law: Therplin Biscuits used for THERAPEU-
TIC purpose do not fall under the Entry Biscuits
State of A.P. Vs. Raptakos Brett & Co Limited 29
APSTJ 117 (APHC).
Biscuits Sold without a Brand Name Registered un-
der the Trade and Merchandise Marks Act 1958.
Bishop Weed (Medicinal Herbs and Country Drugs)
Bisibele Bath Mix.
Case Law: Held to be only preparations for Soups
or broths and not Cooked or Baked Fod [MTR Food
products Vs. CCE 2000 (118) ELT 392 Also on the
analogy of the decision in DCST Vs. P.Sukumaran
(1989) 74 STC 185.
Bismuth and articles thereof, including waste and
scrap. HSN Code No:8106.
Bismuth Citrate. - HSN Code No. 2918.15.30.
Bison Panel Boards.
Case Law: Held to be Panel Boards [NCL Ind. Vs. State
of A.P (1999 (29 APSTJ 16 (STAT).
19
106
53
88
59
1
1
32
1
27(60)
100(98)
1
IV
IV
IV
IV
IV
V
V
IV
V
IV
IV
V
5*
5*
5*
5*
5*
14.5**
14.5**
5*
14.5**
5*
5*
14.5**
Bis Bio
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
67
Bit/Bits used in Drilling.
Bitumen in blocks in hard form, in barrels with hard-
ness difference and as felt rolls.
Bitumen in felt rolls (Asphalt Roofing Sheets).
Bitumen Keeln.
Case Law: Held to be not Asphalt (Tar) To be Taxed
as General Goods [Sri Kanka Durga Trg. Co. Vs. State
of A.P (2001) 32 APSTJ 342(STAT)
Bitumen Natural. - HSN Code No.2714.90.20.
Bitumen (Tar/Asphalt).
Case Law: 1.Coal Tar Pitch is Tar (Bitumen) [STP
Ltd. Vs. CCE 1997(7) Scale 366:1997 (9) JT 631 (SC)].
2. Pitch Creosote Mixture (PCM) is Tar (Bitumen)
[Steel Authority of India Ltd. Vs. CCE 1997 (10) SCC
335:1997 (91) ELT 529 (SC).
Bitumen, Natural. - HSN Code No:2714.90.20.
Bitumin Emulsion.
Bituminised Water Proof Packing Paper and
Bitumanised Hessien Laminated Paper.
Case Law: 1.Held to be Packing Paper. Collector of
CE VsSun Raise Packaging 1995 (78) ELT 403 (SC) &
UOI Vs. Babu Bhai Nylchand Mehta 1991 (51) ELT 182
(SC)] ; 2.Bitumanised Hessien Laminated Paper is not
different from Bitumanised water proof paper (CCE
Vs. Sunrise packing Company. 1995(78) ELT 403(SC).
Bituminous and Tar Blacks (Paints).
Bituminous Black.
Case Law: Bituminous Black, a Dark Coloured Liq-
uid composed of asphalt, and solvent, and some
rubber and used as rust preventive for the under-
chassis of cars during the monsoon [Hindustan Pe-
troleum Corp. Vs. Union of India 1981(8) ELT 812.
1
14
4
1
14
14
14
1
90
1
1
V
IV
IV
V
IV
IV
IV
V
IV
V
V
14.5**
5*
5*
14.5**
5*
5*
5*
14.5**
5*
14.5**
14.5**
Bit Bit
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
68
Bituminous Coal. - HSN Code No. 2701.12.00.
Bituminous Cut backs or Asphalt.
HSN Code No:2715.00.10
Bituminous Mixture.
Bituminous Paints.
Bituminous Roofing Fabrics.
Black & White or other Monochrome data/graphic
display tubes other than T.V. Picture tubes and parts
therof. - HSN Code No:8540.50.00.
Black (Blasting) Powder.
Black (Cast Iron) Pipes.
Black Annealed Wire.
Black Board Dusters.
Black Boards.
Case Law: Black Board consisting of core made up
of wood strips laid near each other to form slab, is
similar to laminated wood. Collector Vs. Wood Craft
Products Ltd. 1995 (77) ELT 23 (SC) and also see 2002
(122) ELT A 183 (SC).
Black Cumin (Medicinal Herbs and Country Drugs).
Case Law: Held to be not Consumer Goods but a
Crude Drug (Medicine). Kapil Enterprises Vs. Com-
missioner of CE 2000 (124) ELT 878.
Black Gram / Dhal (Phaseolus Mungo) (Puleses).
Black Jeera (Cumin Seeds) (Spices).
Black M.S. Wire.
Black Pepper / Peper Powder. HSN Code No.0904.11.
Case Law: Held that the whole Black Pepper and Pep-
per Powder are one and the same. Krishna Chander
Dutta (Spice) Pvt. Ltd. Vs. Commercial Tax Officer
(1994) 93 STC 180 (SC).
Black Pipes.
Black Rose or Kali Mehandi.
69
14
1
1
1
39(22)
1
45
70
1
1
32
82
59
70
59
45
1
IV
IV
V
V
V
IV
V
IV
IV
V
V
IV
IV
IV
IV
IV
IV
V
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
14.5**
Bit Bla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
69
Black Salt.
Case Law: Held to be Salt. C.S.T. Vs. Balvant Singh Jay
Roshanlal (1970)26 STC 129.
Black Shields & Plates.
Case Law: Held to be not Integral Parts of the Photo
Copying Machine. General Goods. Kora Business Sys-
tem Vs. Union of India 1991 (51) ELT 212.
Black Vulcanising Cement.
Case Law:Held not to be classified as Compounded
Rubber, Unvulcanised Rubber in primary forms or
in plasters, sheets or strip. Taxable as adhesives.
Collector of CE Vs. MRF Ltd. 1998 (97) ELT 23 (SC) &
ELGI Polytex Ltd. Vs. Collector. 1988 (34) ELT 404 af-
firmed in 1989(43) ELT 130 (SC).
Black Wood.
Black. Printing. writing or drawing Ink, Whether or
not Concentreted or Sold. -HSN Code No. 3215.11.
Blacks of Azoick Colours. -HSN Code No. 3204.19.58.
Blacks of Direct Dyes. - HSN Code No. 3204.14.88.
Blacks of Mordant Dyes. - HSN Code No. 3204.12.67.
Blacks of Reactive Dyes and preparations based
thereon. HSN Code No. 3204.16.80.
Blacks of Solvent based Colouring matters.
HSN Code No. 3204.19.78.
Blacks of Sulphar based Colouring matters.
HSN Code No. 3204.19.67.
Bladders of Football.
Case Law: Held that the Rubber Bladders used in
Football are Sports Goods. Munjal Rubber Ind. Vs.
Commissiner of Trade Tax (1999) 115 STC 116 & 118.
Blade (Razor).
Blak continuously plated solar elective coating sheets,
fins and tubes (Renewal Energy Device).
Blankets.
Upto 17.8.2005
35
1
1
1
1
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
60
1
53(24)
45
I
V
V
V
V
IV
IV
IV
IV
IV
IV
IV
V
IV
I
NIL
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
NIL
Bla Bla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
70
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2010
From 11.07.2010. (Tax to be waived if not collected
upto 31.03.2012 vide Govt Memo 164/60 /CT-2(I)/
2012 -5 dated. 14.11.2012.
On composition 1% - as per Act 13/12. W.e.f.
01.04.2012.
Blast Furnace Slag Cement.
Case Law: Held that though with out Clinkering, is
Cement. Ajanta Cements Vs. CCE 1993 (67) ELT 321.
Blasting Gelatines / Blasting Gun Powder
Blazer (Readymade Garments).
Bleach Liquor. - HSN Code No.2828.
Note: This item was added by G.O.Ms. No:502, Rev.
dated. 1.5.2006.Upto 30.04.2006 it was taxable at
12.5% as per Schedule V.
Bleached Lac. - HSN Code No. 1301.10.50.
Bleached woven blended fabrics Containing more
than 50% by weight of Jute.
HSN Code No. 5310.90.10.
Bleached Woven blended fabrics of Jute.
HSN Code No. 5310.90.91.
Bleaching Paste or Powder (other).
HSN Code No. 2828.90.19.
Bleaching paste or powder of other Hypochlorites.
HSN Code No. 2828.90.60.
Bleaching Paste or Powder.
HSN Code No. 2828.90.11.
Bleaching powder or paste.
HSN code No:2828.10.10.
Authority: A.R.COM/20/2006 Dated: 29-11-2006)
Note: Entry was 58 added by G.O. Ms. NO. 502, Rev,
dt: 1-5-2006, w.e.f 1-5-2006. Upto 30-4-2006 it was
52
49
127
1
1
52
100(58)
1
100(215)
100(215)
100(58)
100(58)
100(58)
100(58)
IV
I
IV
V
V
IV
IV
V
IV
IV
IV
IV
IV
IV
4
NIL
5*
14.5**
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
Bla Ble
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
71
Blemish Removers (Cosmetics).
Blemomycin (Life Saving Drug).
Blended Cotton Yarn, Blended Cotton Yarn with Non
Cellulosic Fibre Content not Exceeding 16-2/3%
by weight to that of Cotton Yarn (i.e Cotton viscose
or Cotton/Polysonic).
Blended Masala Powder like Chicken Masala Powder,
Garam Masala Powder, Idly Chilly Powder, Motton
Masala Powder, Curry Powder, Rasam and Sambar
Powder.
Authority :CCTs Ref No.PMT/P&L/A.R.Com/99/
2008. Dated 28.10.2010.
Blended or French Coffee.
Case Law: Mixing and blending of coffee powder with
chicory powder so as to bring into being a different
commercial product known as French Coffee was
a process which amounted to manufacture. CST Vs.
Dunken CoffeeManufacturing Co. (1975) 35 STC 493.
(The original entry 18.Coffee beansand seeds, cocoa
pod, green tea leaf and chicory was substituted by G.O
MS No 1291 Rev CT-II Dept Dt 07-09-2006 w.e.f 01-09-
2006).
Blenders Electrical.
Blenders used for Power Mixing-double cone & rib-
bon type. HSN Code No 8419.89.10.
Blinds (Interior Blinds).
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2010
2012 -5 dated. 14.11.2012.
01.04.2012.
1
88
6
59
18
1
1
45
52
49
127
V
IV
IV
IV
IV
V
V
I
IV
I
IV
14.5**
5*
5*
5*
5*
14.5**
14.5**
NIL
4
NIL
5*
Ble Bli
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
72
Blinkers.
Case Law: Blinkers used in the Signalling Equipment
are not Electrical Goods. General Goods. Commis-
sioner of Sales Tax Vs. Envoys India (P) Ltd. (1981) 48
STC 443.
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.
HSN Code No. 4008.19.10.
June, 2006 w.e.f 01-06-2006.Upto 30-05-2006it was
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.
HSN Code No. 4008.29.20.
Blocks of Siliceous Fossil Meals.
HSN Code No:6901.00.20.
Blood Collection Bag .
Blood Collection Monitor. - HSN Code No: 8418.30.90.
Blood Grouping Reagents. HSN Code No: 3006.20.00.
Blood of Human Beings.
Blood Plasma and Human Blood
Blood Storage Cabinet.
Blood Transfusion Set.
Blooms (Steel Semis).
Blotting & Filter Paper (Paper).
Blow Lamps and Its Parts & Accessories.
Blow Lamps (Hand Tools)- HSN Code No. 8205.60.00.
Blow Moulding Machines. - HSN Code No. 8477.30.00.
1
100(210)
100(212)
3
88
1
88
22
22
1
88
70
44
103(4)
1
102(40)
V
IV
IV
IV
IV
V
IV
I
I
V
IV
IV
IV
IV
V
IV
14.5**
5*
5*
5*
5*
14.5**
5*
NIL
NIL
14.5**
5*
5*
5*
5*
14.5**
5*
Bli Blo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
73
Blown Castor Oil.
Blown Linseed Oil (Paints).
Blowroom Machines. - HSN Code No. 8445.19.60.
Blue 1 of Direct Dyes and Preparations based
thereon. (sky blue FF) HSN Code No. 3204.14.31.
Blue 15 of Pigment (pathalocyanine blue).
HSN Code No. 3204.17.51.
Blue 16 of other Basic Dyes (victoria Blue B).
HSN Code No. 3204.13.52.
Blue 9 of other Basic Dyes (methylene Blue).
HSN Code No. 3204.13.51.
Blue Gum.
Case Law: Held to be Timber. P.R. Lakshmi Vs. State
of Tamil Nadu (1993) 52 STC 5. Blue Gum can also be
taxed as Firewood if the same is found to have been
used as such ie., as Firewood. State of T.N.Vs. Bappu
Raja and Co. (1996) 101 STC 37.
Blue Print Paper.
Case Law: Held to be covered by entry Paper of all
kinds. Asian Ripographic Pvt. Ltd. Vs. State of A.P (2000
119 STC 313 (APHC): (2000)31 APSTJ 71 (APHC).
Blue Startus (After Shave Lotions).
Case Law: Blue Stratus (After Shave Lotin) is not
Medicinal preparation but Toilet preparation. State
of Goa Vs.Coalfax Laboratories Ltd. 2003(8) ELT 203:
2003 (158) ELT 18 (SC): 2003 (111) ECR 261.
Blues of Direct Dyes . -HSN Code No. 3204.14.85.
Blues of Mordant Dyes. - HSN Code No. 3204.12.64.
Blues of Reactive Dyes. - HSN Code No. 3204.16.50.
Blues of Solvent based colouring matters.
HSN Code No. 3204.19.75.
Blues of Sulphar based Coluring Matters.
HSN Code No. 3204.19.64.
Blues. of Azoic Colours. - HSN Code No. 3204.19.55.
Blusher (Cosmetic).
67
1
102(20)
100(121)
100(121)
100(121)
100(121)
1
44
1
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
1
IV
V
IV
IV
IV
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
V
5*
14.5**
5*
5*
5*
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
14.5**
Blo Blu
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
74
Board for Playing Cards (Paper).
Boards of Wood of all Kinds Whether or not Con-
taining any Material other than Wood.
Boards, Panels and Consoles.
HSN Code No: 8537.10.00.
Bobbins, Spoons, Cops and similar supports of pa-
per pulp, paper or paper board (Whether or Not
perforated or hardened). HSN.Code No.4822.
Bodies Built on Chassis of Motor Vehicles belonging
to others (On The Turnover Relating To
Bodies).Taxable as works contract under Section 4(7)
of AP VAT Act, 2005.
Bodies or Tankers Built or Meant for Mounting on
Three Wheelers Chassis belonging to others (On
The Turnovers Relating to Bodies). Taxable as works
contract under Section 4(7) of AP VAT Act, 2005.
Body Creams/Lotions/Snows.
Boerhaavia Diffusa Linn (Medicinal Herbs and Coun-
try Drugs).
Boilers - Electrical.
Boilers and Immersion Heaters (Electrical Domestic
and Commercial Appliances).
Boilers of all types including Fludized Bed Boilers
and Ignifluid Boilers and Boilers using Agricultural
Waste as Fuel but not including Boilers using Mu-
nicipal waste only as Fuel. HSN Code No. 8514.
Boiling Plates (Electrical).
Bolts and 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.
Note: This Entry was added by G.O.Ms. No: 795 dated:
29-06-06 w.e.f 01-07-2006. Upto 30-06-2006 these
items were liable to tax at 12.5% as per Schedule V.
44
1
1
90(9)
1
1
1
32
1
1
102(45)
7
104
IV
V
V
IV
V
V
V
IV
V
V
IV
IV
IV
5*
14.5**
14.5**
5*
14.5**
14.5**
14.5**
5*
14.5**
14.5**
5*
5*
5*
Boa Bol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
75
Bombay Ravva.
Bond Paper (Paper).
Bonding Gum for Retreading purpose.
HSN Code No: 4002.99.20.
Note: - This Entry was added by G.O.Ms. No: 502, Rev.
dated: 01-05-2006 w.e.f 01-05-2006. Upto 30-04-
2006 liable to tax at 12.5% as per Schedule V.
Bondu Nut (Medicinal Herbs and Country Drugs).
Bone Cement. - HSN Code No. 3006.40.00.
Case Law: Held that it is Simplex RD and not a Medi-
cal Appliance like Plates, Nails etc., which are inserted
in Human Body to hold together Bonesetc, for treat-
ment of fractures. It is akin to Dental Cement. Col-
lector of CE Vs. Dr. Tanna. 1983(13) ELT 1137.
Bone Meal (Chemical Fertilizers).
Case Law: Is to be treated as Fertilisers. Subharaj &
Co. Vs. CCE 1996 (88) ELT 311 (SC).
Bone Sinews.
Case Law: Held to be different from Bone-meal.
General Goods. Shaw Leiner Ltd. And another Vs. Sales
Tax Officer (1982) 51 STC 169 & P.Subbaraju & Co.
Vs. State of A.P (1989) 72 STC 317.
Bones and Horns of Animals.
Bonnet (Readymade Garments).
Book Binding Cloth. Upto 10.07.2011
2012 -5 dated. 14.11.2012.On composition 1% - as
per Act 13/12. W.e.f. 01.04.2012.
Case Law: Held to be Cotton Fabrics. Trambaklal
Ratilal Vs. The State of Bombay (1956) 7 STC 258; State
of T.N. Vs. Rajagopalan (1978) 41 STC 373 and Shaw
Textile Mills Pvt. Ltd. Vs. State of Gujarat (1992) 85 STC
515.
28
44
100(167)
32
88
19
1
1
52
45
127
IV
IV
IV
IV
IV
IV
V
V
IV
I
IV
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
NIL
5*
Boo Bom
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
76
Book Shelfs.
Books and Periodicals & Journals including Maps,
Charts and Globes and Atlases
Note: The words in italics were added by the Act
No.23 of 2005 dated 26th Oct, 2005 w.e.f.
18.08.2005.
Books, Booklets, Journals and Periodicals other than
note Books.
Case Law:1. Book Means a Literacy Composition
from which one may extend or advance his or her
knowledge and learning - Features of a book Merely
by reason of factum of certain writings on various
sheets of papers, one cannot ascribe the documen-
tation to be a Book Commissioner of Customs Vs.
Paras Rampuria Synthetics Ltd., 2001(7) JT 243.
2. Booklets, Brouchers and Annual reports are books.
Thomson Press (India) Ltd., Vs. State of Haryana.
(1987) 67 STC 54 (1987) 67 STC 54.
Boom Barriers.
Boost.
Boosters.
Boot (Shoe) Polish of all Kinds.
Boots (Shoe) of all Kinds made of Plastic * including
Moulded Plastic Footwear. (*Added by G.O.Ms. No. 818,
Rev. dt. 30-06-2008).
Boots (Shoe) of all Kinds made of other than Plastic.
Borates (other). - HSN Code No.2840.20.
Borates,Peroxoborates (perborates).
HSNCode No:2840.
by the G.O.M.S.No 502 Rev (CT-II) Dpt, dt 1-5-2006
w.e.f 1-5-2006). Upto 30-04-2006 these items were
Borax.
1
5
5
1
1
1
1
46
1
100(70)
100(70)
19
V
I
I
V
V
V
V
IV
V
IV
IV
IV
14.5**
NIL
NIL
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
Boo Bor
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
77
Bordeaux Mixture (Chemical Fertilizers).
Borewell Compressors.
Borex (Sodium Fetro Borate) (Chemical Fertilizers).
Boric Acid. - HSN Code No.2810.00.20.
Note: This Entry was added by G.O. MS.No.502, dated
01.05.2006. Upto 30.04.2006 this item was taxable
Borides. - HSN Code No.2850.00.50.
Borings (Iron and Steel).
Borneol. - HSN Code No.2906.19.10.
Boro Soft Cream.
Case Law: -Is not Ayurvedic Medicine but taxable
as Cosmetics. Paras Pharmaceuticals Ltd., Vs CTT.
2007 NTN (VOL. 33) 313 (All. HC).
Boroelene Antiseptic Boric Ointment.
Case Law: Boroline is a Medicine and not a Cosmet-
ics or Toilet Preparatin. Union of India Vs. G.D. Phar-
maceuticals (1998) 100 ELT 24 affirmed in 1999 (108)
ELT A 56(SC): (2000)118 STC 19.
Boroline.
Case Law: Boroline Containing Boric Acid with Zinc
Oxide is Medicine and not Cosmetics. Union of India
Vs. GD Pharmaceuticals Ltd. 2001 (9) SCC 759.
Boron Gas. - HSN Code No.2804.50.10.
Boron; Tellurium Gas. - HSN Code No.2804.50.
Boroplus Antiseptic Cream (Ayurvedic Medicine)
Note:Clarified by the Government of A.P. in
Memo.No.10247/CT.II(1)/2009-1, dt : 29.04.2009.
Boroplus Antiseptic Cream (Ayurvedic Medicine).
Note: Clarified by the Government of A.P. in
Memo.No.10247/CT.II(1)/2009-1dt : 29.04.2009.
Boroplus Lotion (Ayurvedic Medicine).
Note: Clarified by the Government Memo.No.10247/
CT.II(1)/2009-1 dated: 29.04.2009.
19
1
19
100(42)
100(81)
70
100(86)
1
88
88
100(36)
100(36)
88
88
88
IV
V
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
5*
14.5**
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
Bor Bor
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
78
Boski (Readymade Garments).
Botanical Plants
Bottled Soft Drinks
Bottles & Bottle Caps (Made of Plastic).
HSN Code No:7010.
Bottles made of Glass. - HSN Code No.7010.
Bottles made of other Material. - HSN Code No: 7010.
Bottom Plates Iron.
Bottom Plates (Pig Iron & Cast Iron).
Boulders.
Bournvita.
Bovine Semen. - HSN Code No:0511.10.00.
Bowl Centrifuges. - HSN Code No. 8421.19.10.
Box Files, Letter Trays, Storage Boxes and similar
articles, of a kind used in offices, shops or the like. -
HSN Code No. 4819.60.00.
Box Pallets. - HSN Code No:4415.
Boxes (including flattened or folded boxes).
HSN Code No:4819.
Boxes made of Aluminium for any Material (other
than compressed or liquefied gas), of a capacity not
exceeding 300lts., whether or not lined or heat in-
sulated, but not fitted with mechanical or thermal
Boxes, Mases, Crates and similar Articles.
Boxes. - HSN Code No. 4819.10.10.
Boxes. - HSN Code No. 4819.20.20.
Boxes. - HSN Code No: 4415.
Box-Pallets made of wood. - HSN Code No.4415.
BP Sheets.
Case Law: Held as an Item of Iron & Steel. State of
A.P. Vs. Sri Durga Hardware Stores (1973)32 STC 324.
BRA/Brasseries (Readymade Garments ).
Bracelet made of Gold /Silver.
52
17
1
90(4)
90(4)
90(12)
70
70
1
1
29
102(4)(c)
100(171)
90(5)
90(7)
90
100(165)
100(171)
100(171)
90(5)
90
70
52
2
IV
I
V
IV
IV
IV
IV
IV
V
V
I
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
III
5*
NIL
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
NIL
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
1
Bra Bos
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
79
Brackets (Electrical Instruments, Systems and Appa-
ratus).
Braided Cords.
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2010
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cotton Fabrics. Government of
Madras Vs.Madurai Braided Cord and Tape Producers
Co-Operative Industrial Society (1968) 22 STC 470.
Braille Educational Kits and Typewriters.
Braille paper, cellulose in sole board or sheet; pack-
ing and Wrapping paper; paper for cigarette filter
tips; paper cone for Loudspeaker; patterns made of
papers for leather footwear, leather garments and
goods; patterns made of paper for articles of apparel
and clothing accessories, products consisting of
sheets of paper or paper-board, impregnated,
coated or covered with plastics (including thermo-
set resins or mixtures thereof or chemical formula-
tions, containing Melamine Phenol or Urea formalde-
hyde with or without curing agents or catalysts), com-
pressed together in one or more operations; deco-
rative laminates: HSN Code No. 4823.
Braille Paper. - HSN Code No. 4823.90.11.
Braille Typewriters.HSN Code No:8469.20.10
Braille Typewriters (non-electric).
Brake Fluids.
Brake Lining / Shoe Pads.
Case Law: Held to be the Parts of Motor Vehicles.
1
45
52
49
127
2
90(10)
100(173)
2(6)
2(5)
1
1
V
I
IV
I
IV
I
IV
IV
I
I
V
V
14.5**
NIL
4
NIL
5*
NIL
5*
5*
NIL
NIL
14.5**
14.5**
Bra Bra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
80
Brakes India Limited Versus Collector of CE 1992 (59)
ELT 488.
Brake Linings and Clutch Facings for Tractors.
Bran (Husk) of Pulses.
Bran of Rice.
Bran of Wheat.
Branded and Processed Salt.
Note: Upto 30-09-2006 Branded and Processed Salt
was taxable at 4% under Entry 49 of IVth Schedule.
By G.O.Ms.No:1291 Rev, dated: 7-9-2006it was read-
ing as Unprocesses and Unbranded Salt.
Branded Bread
Note :Unbranded Bread are exempted from tax as
per entry 34 of Schedule-I
Branded Broomstics.
Note: Unbranded Broomsticks are exempted from
tax as per entry 43 of Schedule-I.
Brandy (Both Indian made and Imported from Other
Countries).
Brass & Brass Articles .
Brass Caps.
Case Law: Held to be Component Parts of Lighting
Bulbs. Hind Lamp Ltd. Vs. CST (1984) 57 STC 303.
Brass Cradle.
Case Law: Held to be Furniture. K.Rama Krishna
(1982) 49 STC 275.
Brass Dross. - HSN Code No. 2620 30 10
Brass Fittings.
Case Law: Held to be Articles of Brass. Andhra Re-
frigeration Co. Vs. State of A.P (1999) 114 STC 562.
Brass Rules. - HSN Code No. 8442.30.10.
Brass Scraps (Non Ferrous Metal Scraps).
Brass Utensils Including Brass Kitchenware.
Brass Wire.
Case Law: Held to be covered by the Entry Brass
63
41
35
41
35
15
1
1
27
1
1
100(185)
27
102(17)
27
7
27
IV
I
IV
I
I
IV
V
VI
IV
V
V
IV
IV
IV
IV
IV
IV
5*
NIL
5*
NIL
NIL
5*
14.5**
70
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
Bra Bra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
81
etc. Sirdanwal Ind. Vs. Commissioner of Sales Tax
(1996) 103 STC 97 (SC): (1996) 23 APSTJ 145 : AIR
1996 S.C. 2756.
Brazen Rods.
Bread (Branded).
Bread (Unbranded).
Bread Husk (sold under the brand name Suji Toast)
2008 dated 28.01.2010.
Bread Improvers.
Authority : CCTs Ref No.PMT/P&L/A.R.Com/76/
2009. Dated 03.09.2010.
Bread Rusk.
Break Resistant Plastics.
Breathing Appliances and Gas Masks, excluding Pro-
tective Masks having neither mechanical parts nor
replaceable filters. HSN Code No:9020 Note: En-
tries from 102 to 113 are added by G.O.Ms.No.795
Date:29th June, 2006 w.e.f 01-07-2006). Upto 30-
06-2006 they were liable to tax at 12.5% under
Schedule V.
Brewery Machinery. - HSN Code No. 8438.40.00.
Brick Bats.
Brick and tile making Machinery.
HSN Code No. 8474.80.10.
Brick Ballast.
Brick Tiles.
Case Law: Held to be falling under the Entry Tiles of
all kinds. CST Vs. Adarsh Nirman Sansthan (1984)
57STC 255.
Bricks Manufactured out of Fly Ash.
Bricks (of siliceous fossil meals).
HSN Code No:6901.00.10.
Bricks (Sun Dried and Oven Baked Bricks).
24
15
34
1
1
1
1
103(17)
1
3
102(39)
3
3
3
3
3
IV
IV
I
V
V
V
V
IV
V
IV
IV
IV
IV
IV
IV
IV
5*
5*
NIL
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
Bri Bra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
82
Bricks of all Kinds and Tiles, including Fly Ash Bricks,
Refractory
Bricks. - HSN Code No.6815.99.10.
Brief Cases (All Kinds).
Briefs (Readymade Garments).
Bright Bars.
Case Law: Held to be Declared Goods, under the cat-
egory of Steel Bars. Rajasthan Commercial Corpo-
ration and another Vs. Sales Tax Commissioner and
Others (1986) 63 STC 314 (SC).
Brilliantines.
Briquetted Fuels manufactured from agricultural
waste.
2010. Dated 12.05.2011.
Briquettes manufactured from Coal.
HSN Code No:2701.20.
Case Law: Are different from coal. Sonebhadra Fu-
els Vs CTT (2006) 3 APVR 153 (SC).
Briquetting plant and machinery intended for manu-
facture of briquettes from agricultural and munici-
pal waste. - HSN Code No. 8479.89.92.
Bristles.
Bristol Board.
Broaching Machines: - HSN Code No. 8461.30.
Broadcast Amplifier. - HSN Code No. 8543.89.71.
Brochures. - HSN Code No:4901.10.20.
Case Law: Held to be books. Thomson Press India
Ltd. Vs. State of Haryana (1987) 67 STC 54.
Broken Coconut Pieces.
Case Law: Held that they are General Goods and can-
not be considered as Coconuts. Dasari Venkata Surya
Narayana Swamy Vs. State of A.P. (1995) 21 APSTJ 36
(STAT).
Broken Glass Bottles.
3
3
1
52
70
1
53(20)
69(1)
102(42)
24
1
102(31)
1
5
1
1
IV
IV
V
IV
IV
V
IV
IV
IV
I
V
IV
V
I
V
V
5*
5*
14.5**
5*
5*
14.5**
5*
5*
5*
NIL
14.5**
5*
14.5**
NIL
14.5**
14.5**
Bro Bri
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
83
Case Law: Held to be General Goods. Spectra
Structurals Pvt. Ltd. Vs. State of A.P. (1996) 22 APSTJ
85 (STAT).
Broken Glass Pieces.
Broken Ornaments.
Case Law: Held that the Broken Ornaments of Sil-
ver & Gold are Bullion. Commissioner of Sales Tax Vs.
Uttam Chand Durlabhas (1984) 55 STC 205.
Broken Rice.
Broken Wheat.
Case Law: Broken wheat (DALIA) is wheat. CST Vs.
BAHJOI allied Industries (2005)142 STC 486 (All) .
Brokens of Pulses and Grams.
Bromates and Perbromates.
HSN Code No.2829.90.20.
Bromazepam (INN), methylphenidate (INN), penta-
zocine (INN), phencyclindine (INN) (PCP),pipradrol
(INN), propiram (INN); salts thereof.
HSN Code No. 2933.33.00.
Bromides and Bromide Oxides (other).
HSN Code No. 2827 59
Bromides of Potassium. - HSN Code No. 2827.51.20.
Bromides of Sodium or of Potassium.
Bromides of Sodium. - HSN Code No. 2827.51.10.
Brominated derivatives. - HSN Code No. 2903.30.20.
Brominated polystyrene, containing by weight 58%
or more but not more than 71% of bromine, in one
of the forms mentioned in Note 6(b) to this Chap-
ter. - HSN Code No. 3903.90.20.
Bromine. - HSN Code No 2801.30.20.
B r o m o c h l o r o d i f l u o r o m e t h a n e ,
bromotrifluoromethane and
dibromotetrafluoroethanes. HSN Code No. 2903.46.
1
1
85
83
82
100(59)
100(112)
100(57)
100(57)
100(57)
100(57)
100(83)
100(151)
100(33)
100(83)
V
III
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
14.5**
1
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Bro Bro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
84
Bromochlorodifluoromethane.
HSN Code No.2903.46.10.
Bromotrifluoromethane. - HSN Code No.2903.46.20.
Bronners acid (2-naphthylamine-6-sulphonic acid)
HSN Code No. 2921.45.21.
Bronners acid (2-naphthylamine-6-sulphonic acid),
cleves acid (1-naphthylamine-6- sulphonic acid), ep-
silon acid (1-naphthylamine-3, 8-disulphonic acid),
kochs acid (1-naphthylamine-3,6,8-trisulphonic acid),
Laurents acid (1-naphthylamine-5-sulphonic acid),
tobias acid (2-naphthylamine-1- sulphonic acid). -
HSN Code No. 2921.
Bronze and Articles of Bronze.
Bronze powder. - HSN Code No.3206.49.40.
Case Law: Falls under dyes and chemicals. State of
Gujarat Vs. SK Mundra (2005) 142 STC 360.
Brooch made of Gold/ Silver.
Broomsticks - Branded
Broomsticks Unbranded.
Note:Broomsticks either soft or coconut leaf sticks
tied either with Plastic or Steel or iron strips are
exempted items.
Brown Coconut.
Upto 31-03-2008
From: 01-04-2008
Note: *As per G.O.Ms. No. 575, Rev. dt 04-04-2008,
w.e.f. 01-04-2008.
Case Law: Held to be Coconuts. Bharuch Coconut
Trg. Co. Vs.Ahmedabad Municipal Corporation AIR
1991 SC 494.
Browns of Azoic Colours.HSN Code No.3204.19.57.
Browns of Direct Dyes (Non-Aza).
HSN Code No.3204.14.87.
Browns of Food Colouring matters.
100(83)
100(83)
100(101)
100(101)
27
1
2
1
43
74
32
100(121)
100(121)
100(121)
IV
IV
IV
IV
IV
V
III
V
I
IV
I
IV
IV
IV
5*
5*
5*
5*
5*
14.5**
1
14.5**
NIL
4
NIL
5*
5*
5*
Bro Bro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
85
HSN Code No. 3204.19.88.
Browns of Mordant Dyes. -HSN Code No.3204.12.66.
Browns of Reactive Dyes.-HSN Code No.3204.16.70.
Browns. of Sulphur Based Colouring matters.
HSN Code No.3204.19.66.
Brownsof Solvent Based Colouring matters.
HSN Code No.3204.19.77.
Bru Coffee Powder.
Case Law:1.Held to be a form of Coffee. Brooke Bond
India Ltd. Vs.State of Kerala (1992) 84STC 334. 2.Cof-
fee includes Coffee Powder. Ram Bahadur Takkur
(P) Ltd. Vs. Coffee Board & Others (1991) 80 STC 199.
Brushes (Manufactured Out of Palm / Coconut / Date
Leaves).
Brushes (Materials Used in Painting and Varnishing).
Brushes for Polishing Shoes.
Bubble Gum.
Case Law:1.Held to be General Goods and not con-
fectionery. Sri Maruthi Traders Vs. State of A.P. (1989)
9 APSTJ 26 (STAT). 2. Bubble Gum is different from
Chewing Gum. Collector of CE Vs. Gum products Pvt.
Ltd. (2003) 132 STC 377 (SC). 3) Not sweetmeat
(Mithai) or confectionery. CTT Vs. Associated Distribu-
tors (2008) 15 VSTC 10. Held : To be not sweet meat
(Mithai or Confectionary) Commissioner of Trade Tax
Vs. Associated Distributors Ltd. (2008) 15 VST 39 (SC).
Buck Boost Transformers (Small Transformer).
Buckets made of Plastic, Iron and steel.
Buckram Collars.
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2010
2012 -5 dated. 14.11.2012.
100(121)
100(121)
100(121)
100(121)
18
1
1
1
1
1
1
45
52
49
127
IV
IV
IV
IV
IV
V
V
V
V
V
V
I
IV
I
IV
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
NIL
4
NIL
5*
Buc Bro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
86
01.04.2012. Case Law: Held that the Buckram col-
lars, which serve as lining in the collars of ready-
made shirts, are cotton fabrics. Nathmal Manghilal
and Co. Vs. State of A.P. (1983) 54 STC 91.
Building Boards made of Vegetable Fibre or Wood
Pulp
Building Bricks (Ceramic). HSN Code No.6904.10.00.
Bulbs (Electrical).
Case Law: Bulbs of Scientific Apparatus are not Elec-
trical Lighting Bulbs. CCE Vs. New Trade Links 1996
(88) ELT 23 (SC).
Bulbs (Incandescent Lamp).
Bulbs and Horns Fitted to all Motor Vehicles.
Case Law: Held to be Parts and Accessories of Mo-
tor Vehicles but not Electrical Goods. State of A.P. Vs.
TVS Ayyangar & Sons (1987) 65 STC 41 (APHC).
Bulk Drugs.
Case Law: Bulk Drugs sold to Liquor Units, Cigarette
Units or Soap Units cannot be treated as bulk drugs.
Sara bhai M. Chemicals Vs. CCE(2005) 4 RC 28 (SC).
Bulldozers, Parts & Accessories threof.
Bullets (Ammunition).
Bullion and Specie, Platinum and other Precious
Metals.
Note: the original entry 1.Bullion and Specie was
substituted by Act No.10 of 2006 dated 4th Jan 2006
w.e.f. 01.12.2005).
Case Law: Bullion means gold or silver in mass, in
bars, plates etc., in uncoined form; whereas Specie
means coined gold or Silver or any other matel and
also used as currency. The distinction between the
two expressions is that the former refers to gold
and Silver when it is in bulk form, either unshaped
or shaped like bars, plates etc., whereas later refers
1
3
1
1
1
16
1
1
1
V
IV
V
V
V
IV
V
V
III
14.5**
5*
14.5**
14.5**
14.5**
5*
14.5**
14.5**
1
Bui Bul
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
87
to the coined form of silver or gold. Orient Traders
Vs. CTO (2008) 10 APVR 14 (SC).
Bullion Articles & Jewellery.
Bullion in Mass, Un Coined, Pure or Alloy and Specie
Including Palaramarel Silver and Kora Gold.
Bullock Carts.
Bullocks / Bulls (Live Stock).
Bun (Branded).
Case Law: Bread includes Bun. DCST Vs. Krishnan
Fashionable Bakery (1986) 63 STC.FRSC 4 (SC).
Bun (Unbranded).
Case Law: Bread includes Bun. DCST Vs. Krishnan
Fashionable Bakery (1986) 63 /STC.FRSC.4(SC).
Bung Covers of Base Metal. - HSN Code No.8309.
Buprenorphine (INN), and salts thereof.
HSN Code No. 2939.11.00.
Bura Sugar.
From 01.04.2005 to 10.07.2011
From 11.07.2011 onwards.
Case Law:Is Sugar. Mangoomal Ram Kishore Vs. H.K.
Sharma ASTO (1974) 33 STC 182 & (1984)55 STC 47.
Burfee (Sweetened).
Burglar Alarams (Electrical Instruments, Systems,
Apparatus).
Burnt Lime.
Note:Added by Act 21 of2011, w.r.e.f. 1-9-2005.
Burshine Gas for Domestic purpose.
Note: This entry was by G.O.Ms. NO. 656, Rev,
dt.2.6.2006 w.e.f. 18-4-2006 Upto 17-4-2006 this item
was taxable @ 12.5% under Schedule V.
Burshine Gas for Non-domestic purpose, except
those mentioned in Entry 100(36) of IV 1st Sched-
ule.
Bus/Bus Chassis.
2
1
1
24
15
34
90(18)
100(116)
46
128
1
1
43
101
1
1
III
III
V
I
IV
I
IV
IV
I
IV
V
V
IV
IV
V
V
1
1
14.5**
NIL
5*
NIL
5*
5*
NIL
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
Bus Bul
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
88
Bus Bodies.
Bush Bearings.
Butadiene Rubber (BR). HSN Code No. 4002.20.00.
Butan-1-ol(n-butyl alcohol).HSN Code No.2905.13.00
Butanols (other). HSN Code No.2905.14.
Butter.
Butter Churn.
Case Law: Held to be Machinery and not Stainless
Steel Article. Unicorn Ind. Vs. State of A.P (1978) 43
STC 111.
Butter Milk.
Case Law: Held to be Milk Products. Sohail & Co. Vs.
State of A.P (1979) 43 STC 504.
Butter Oil.
Butter Paper.
Case Law: Held to be Packing Paper. Commissioner
of Sales Tax Vs. Maharashtra Litho Press (1971) 37
STC 298.
Butterfly Needles (Surgical Item).
Butterfly Nets and Similar Nets.
Button Blanks. HSN Code No. 9606.30.10.
Button Cells.
Case Law: Button Cells are Dry Cells or Electrical
Batteries and not Electronic Parts. Punjab Anand
Batteries Vs. Collector 1989 (39) ELT 436 & Ramesh
Ojha Vs. CTO (1998) 108 STC 474].
Button Lac. - HSN Code No.1301.10.70.
Button Moulds and other parts of buttons;button
blanks : HSN Code No..9606.30.
Button of coconut shell or wood.
HSN Code No. 9606.29.10.
Buttons of Plastics. - HSN Code No:9606.21.00.
Note:Sub entries from 180 to 231 are added to en-
try 100 vide G.O.Ms.No.656,Revenue (CT-II), 2nd June,
1
10
100(167)
100(85)
100(85)
1
1
11
1
90
88
60(3)
1
1
1
1
1
100(230)
V
IV
IV
IV
IV
V
V
I
V
IV
IV
IV
V
V
V
V
V
IV
14.5**
5*
5*
5*
5*
14.5**
14.5**
NIL
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
But Bus
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
89
2006 w.e.f 01-06-2006. Upto 31-05-2006 they were
Buttons, press-fasteners, snap-fasteners and
pressstuds, button moulds and other parts of these
articles; button blanks except Plastic Buttons with. -
HSN Code No. 9606.21.00.
Butyl Rubber. - HSN Code No. 4003.00.00.
Upto30-04-2006
From 01-05-2006
Butylene. - HSN Code No.2711.14.00.
Upto30-04-2006
From 01-05-2006
C.D.Player Audio. - HSN Code No: 8520.
C.R.Strips purchased in coiled form and sold after
rebetting into different sizes.
C-9 Oils (First Sales in the State only -ITC not eligible)
Cabinets and Card Frames Made of other than Wood.
Case Law: Held to be Furniture. Stellar Moduler Sys-
tem (P) Ltd. Vs.Collector of CE 2001 (130) ELT 817.
Cabinets and Card Frames Made of Wood.
Case Law: Held to be Furniture. Stellar Moduler Sys-
tems (P) Ltd. Vs. Collector of CE 2001 (130) ELT 817
Cabinets of Radios and T.Vs.
Case Law: Held that the Radio Cabinets are not Spare
Parts of Radios. CST Vs. Amar Radio Cabinet Works
(1968) 22 STC 63. Cabinets of T.Vs are General Goods
State of A.P Vs. A.R.K. Ind 7 APSTJ 75.
Cable Cleaning/Filling Liquid.
Case Law:Held to be not Electronic Goods. General
Goods. Ram Chem. Vs. State of A.P.(1997) 25 APSTJ
161 (STAT).
Cable Connectors.
Case Law: Held to be Electronic Goods. New Tech
Services (P) Ltd. Vs. CCT (2003)132 STC 587 (APHC):
(2003) 37 APSTJ 50 (APHC).
1
1
100(168)
1
100(188)
1
70
5
1
1
1
1
39
V
V
IV
V
IV
V
IV
VI
V
V
V
V
IV
14.5**
12.5
5*
12.5
5*
14.5**
5*
22.25
14.5**
14.5**
14.5**
14.5**
5*
Cab But
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
90
Cable Joining Kits.
Case Law: Held to be Electronic Goods. India
Extrvision Vs. CCT (2001) 124 (APHC).
Cable Sheathing Compound.
Case Law:Held to be Plastics. State of A.P. Vs. Repute
Plastic Colours Ltd. (2002) 125 STC 282.
Cable Socket.
Case Law: Held to be Parts of Machinery. State of
A.P. Vs. Gold star Eng. Enterprises (2000) 119 STC 343
(APHC): (1999) 29 APSTJ 175 (APHC).
Cable-drums of wood. - HSN Code No.4415.
Cables Industrial Including High Voltage Cables,
XI.Pe Cables, Jelly Filled Cables, Optical Fibre Cables.
Cables Optical Fibre. HSN Code NO. 8544.70.
Cadmium and articles thereof, including waste and
scrap. HSN Code No.8107.
Cadmium oxide. - HSN Code No. 2825.90.20.
Cadmium sulphide (other). - HSN Code No.2830.90.
Cadmium sulphide. - HSN Code No. 2830.30.00.
Caffeine and its salts. - HSN Code No. 2939.30.00.
Cakes & Pastry.
Cakes Sold with a Regd. Brand Name.
CAL 750.
Case Law: Held that CAL 750 is intended to cure
obesity. It cannot be considered as food. Swift Chemi-
cals Ltd. Vs. CCE 1996 (84) ELT 56.
Calamus Root (Medicinal Herbs and Country Drugs).
Calcined Bauxite. - HSN Code No 2606.00.20.
Calcined Lime (Burnt Lime).
Case Law: Is Lime. Brijvasi Lime Works Vs. CCE 1996
(88) ELT A 184 (SC).
Calcined Magnesite Powder. - HSN Code No: 2519
39
1
1
90(5)
38
39
27(61)
100(55)
100(60)
100(60)
100(116)
1
1
88
32
100(13)
43
43
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
V
V
IV
IV
IV
IV
IV
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
Cab Cal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
91
Calcined Petroleum Coke. - HSN Code No.2713.12.00.
Case Law:Held to be Coke. State of Bihar Vs. Univrsal
Hydrocarbons Co.Ltd. (1995) 96 STC 204 (SC).
Calcined. - HSN Code No. 2508.50.23.
Calcite Lumps & Powder.
Calcite/Calcite Powder.
Calcium (other). - HSN Code No.2805.19.00.
Calcium . - HSN Code No.2805.12.00.
Calcium Ammonium Nitrate (Chemical Fertilizers).
Calcium carbides. - HSN Code No.2849.10.00.
w.e.f 1-5-2006. Upto 30.04.2006 this item was tax-
Calcium Carbonate. - HSN Code No. 2836.50.00.
Note: Also called as precipitate chalk made by burn-
ing Limestone to obtain quicklime and Carbon Di-
oxide. General Goods. Gulshan Sugar and Chemical
Works Vs. Collector of CE 1999 (82) ECR 587.
It is used in putty in Ceramic Industry.
Calcium Chloride. - HSN Code No.2827.20.00.
Calcium Cyanide. - HSN Code No.3808.10.13.
Calcium Gluconate. - HSN Code No. 2918.16.10.
Calcium Glycerophosphate.HSN Code No.2919.00. 20
Calcium Hydrogenorthophosphate (dicalcium phos-
phate) HSN Code No. 2835.25.00.
Calcium Hydroxide. - HSN Code No.2825.90.40.
Calcium Hypophosphite. - HSN Code No. 2835.10.10.
Calcium Lactate. - HSN Code No. 2918.11.20.
Calcium Monobasic Phosphate.
HSN Code No. 2835.26.10.
Calcium Salts of Methionine.
HSN Code No.2930.90.20.
69
100(182)
43
43
100(37)
100(37)
19
100(80)
100(67)
100(57)
100(140)
100(98)
100(99)
100(66)
100(55)
100(66)
100(98)
100(66)
100(109)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Cal Cal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
92
Calcium Tribasic Phosphate (other).
HSN Code No.2835.26.90.
Calcium Tribasic Phosphate (other).
Calcium Tribasic Phosphate.
HSN Code No.2835.26.20.
Calcium. - HSN Code No. 2805.12.00.
Calculating Machines, Parts & Accessories thereof.
HSN Code No.8470.30.00.
Calculators Electronic and their Parts and
Accessories.
HSN Code No.8470.10.00.
Calendaring or other Rolling Machines other than
for Metals or Glass, and Cylinders.
HSN Code No:8420.
G.O.Ms.No.795 Dt: 29th June, 2006 w.e.f 01-07-2006).
Upto 30-6-06 they were laible to tax @ 12.5 as per
Schedule V.
Calendars (Date) (Printing Material). - HSN Code
No.4910.
Case Law:1. Held that the supply of Calendars for a
price is Taxable. State of T.N. Vs. Union Carbide India
Ltd. (1995) 99 STC 65 and State of T.N. Vs. Parle
Products(P)Ltd. (1993) 91 STC 470. Also liable to Tax
under CST Act See (1999) 113 STC 97.
2. Calendars supplied by Collecting only the print-
ing, packing and freight charges do not amount to
sale and hence not Taxable [Jenson &
Nicholson(India) Vs. State of T.N (1994) 93 STC 110].
Calibration Module Tr132bfu-Cm.
2010. Dated 12.05.2011.
Calico Cloth.
Upto 10.07.2011
100(66)
100(66)
100(66)
43
39(2)(c)
39(2)(i)
102(3)
47(4)
1
45
IV
IV
IV
1V
IV
IV
IV
IV
V
I
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
NIL
Cal Cal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
93
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cotton Fabrics. State of T.N Vs.
Raja Gopalan (1978) 41 STC 373.
Californium.
Calorimeters. - HSN Code No. 9027.80.20.
*w.e.f. 01-07-2006 onwards.
Note: As per G.O.Ms. No. 795, Rev, dt. 29-06-2006,
dt: 29-06-2006 w.e.f.01-07-2006.
Calx.
Camel Back. - HSN Code No. 4006 10
Upto 17-02-2008
*From 18-02-2008
Note: * G.O.Ms. No. 173, Rev. dt. 18-02-2008.
Case Law:1.Held to be an inferior grade of Rubber
made from reclaimed or Synthetic Rubber used for
retrading of Tyres. Hindusthan Tyres Vs.Collector of
CE 1988 (34) ELT 324.
2.Tread Rubber is a Rubber Product. Coromandal
Rubber Traders Vs. CCT (1993) 91 STC 626.
Camellia seeds.
Case Law: Also known as tea seeds or flower seeds.
Sarim Tea Seed Garden Vs. CTO (2006) 146 STC 93.
Cameras (Cinematographic) Its Lenses, Parts & Ac-
cessories
Cameras (Photographic) Its Lenses, Parts & Acces-
sories.
Camphene. - HSN Code No: 2914.29.90
Camphor . - HSN Code No: 2914.20.00.
127
1
103(21)
43
120
1
44
1
1
16
16
IV
V
IV
IV
IV
V
I
V
V
IV
IV
5*
14.5**
5*
5*
4
14.5**
NIL
14.5**
14.5**
5*
5*
Cam Cal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
94
Camphor and Camphor tablets.
HSN Code No. 2914.00.00.
Camphor Lumpy. - HSN Code No: 2914 (made out of
Camphor will fall under Bulk Drugs).
Camphor Oil. - HSN Code No: 2914.29.90.
Case Law: Held to be not Scents & Perfumes. CST Vs.
Camphor & Allied Pro Ltd (1999) 115 STC 663.
Camshaft.
Case Law: Held to be a Machinery Part. Collector of
CE Vs. L& T Ltd. 1997 (35) RLT 440.
Can or cork openers. - HSN Code No. 8205.51.10.
Can Sealing Compound. - HSN Code No. 4005.20.10.
Candle Wick.
Candles (Made of Wax).
Cane Crushers (Sugarcane Crushers).
HSN Code No. 8438.30.10.
Upto 30-06-2006
From 01-07-2006.
Case Law:Held to be not Agriculture Implements.
Machinery. Bharat Eng. Foundary Works Vs. State of
U.P (1963) 14 STC 262 & D.H Brothers Pvt. Ltd. Vs.
CITJ.T.1991 (3) SC 378.
Note:G.O.Ms.No.795,Rev dt.29-06-06 w.e.f. 01-07-06.
Cane Furniture.
Cane.
Note: This entry was inserted by Act 90/2010, w.r.e.f
2-12-2009 upto 01.12.2009 taxable @ 12.5%.
Cane Jaggery.
From 01-04-2005 to 31-12-2006
Note:By G.O.Ms. No.1929,Rev. dt. 27-12-2006, Jaggery
was deleted from Entry 30 of IV Schedule and added
as Entry 52 of Ist Schedule w.e.f. 1-1-2007.
16
16
16
1
103(4)
100(169)
1
1
1
102(12)
1
9
30
52
IV
IV
IV
V
IV
IV
V
V
V
IV
V
IV
IV
I
5*
5*
5*
14.5**
5*
5*
14.5**
14.5**
12.5
5*
14.5**
5*
4
NIL
Can Cam
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
95
Canned Food.
Canned Fruits / Pineapple Slices.
Upto30-06-2006
From 01-07-2007
Cannulae.
Note: This item was added as Entry 88 by Act No.23
of 2005 w.e.f.18.08.2005.Up to 17.08.2005 this was
Canoes (small narrow boat with pointed ends - usu-
ally paddled) and Similar Vessels.
Cans (Packing Material). - HSN Code No.7612.
Cans made of Aluminium for any material (other
equipment. - HSN Code No.7612.
Cans which are to be closed by soldering or crimp-
ing : - HSN Code No.7310.21.
Canvas Cloth made of Jute.
Case Law: Being jute cloth not exempted as Cotton
Fabrics. Allied Agency Vs. C.T.T. (2006) UPTC 599.
Canvas Cloth.
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2010
2012 -5 dated. 14.11.2012.
01.04.2012. Case Law: Held to be Cotton Fabrics.
State of A.P. Vs. Binny Ltd. (1992) 86.
Capacitance Meter. - HSN Code No.9030.39.30.
Capacitor Fluids - PCB type. HSN Code No.3824.90.33
Capacitors (Electrical),Fixed, Variable or Adjustable
(Pre - set) and Parts thereof. - HSN Code No.8532.
1
1
107
88
56
90
90 (16)
100(222)
90
45
52
49
127
103(23)
100(148)
39(18)
V
V
IV
IV
IV
IV
IV
IV
IV
I
IV
I
IV
IV
IV
IV
14.5**
12.5%
5*
5*
5*
5*
5*
5*
5*
NIL
4
NIL
5*
5*
5*
5*
Cap Can
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
96
Capinone.
Case Law: Held to be not Scents or Perfumes. Cam-
phor & Allied Products Ltd Vs. C.T.T.(2000)117 STC 166.
Cappings (Electrical).
Caps and Closures for Bottles.
HSN Code No.3923.50.10.
Caps and other Closures of Plastics.
HSN Code No: 3923.
Caps Including Rampuri Caps.
Case Law:1.All types of Caps are Readymade Gar-
ments. CCE Vs. India Water Proofing & Dying Works
(2003) 132 STC 99 (SC).
2.Rampuri Caps are Readymade Garments. CST. Vs.
H.M. Ashiq (1979) 39 STC 281.
Caps made of Plastics. - HSN Code No.3923.
Caps of Base Metal. - HSN Code No.8309.
Caps of Bottles/Closures of Tins.
Case Law: Held to be Tin (Containers) Components
Patel Plastics Vs. U.O.I 1992 (59) ELT 247.
Capstan and Turret combination Lathes.
HSN Code No. 8458.99.33.
Capstans Lathes. - HSN Code No.8458.99.31.
Capstans, Turrets, Capstan and Turret combination,
coping, Multi Tool and production Lathes.
HSN Code No.8458.
Capsule (Packing Material).
Capsules for bottles of Base Metal. HSN Code No.8309
Car Air Conditioners.
Case Law:Held to be not Accessories of Motor Cars.
Indus Air Conditioning Pvt. Ltd. Vs. CTO (1990) 78 STC
72 & Ajay Diwan Vs. Collector 1986 (24) ELT 609.
Car Antennas. - HSN Code No.8529.10.
Car Cassette Players.
Case Law: Held to be not Parts of Motor Vehicles.
Ajay Deewan Vs. Collector of CE 1986 (24) ELT 609.
1
1
100(165)
90(4)
52
90(4)
90(4)
90(4)
102(28)
102(28)
102
90
90(4)
1
39(16)(c)(i)
1
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
V
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
Car Cap
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
97
Car Seat Covers and Upholstery.
Mehra Bros.Vs Joint CTO (1991) 80 STC 233.
Car Telephones. - HSN Code No.8525.20.13.
Case Law: The term Cellular Phone include all kinds
of Phones working on Cellular Technology. This
term is not be restricted only to cover hand. Mobile
Phones. Bhagyanagar Metals Ltd. Vs. CCE 2005
(180)ELT 370.
Car Washing Machines and related Appliances.
HSN Code No.8479.89.50.
Car/Scooters PVC Top Covers.
Upto 22.07.2009
From 23.07.2009 (As per Act 20/2009)
Case Law: Held that the covers used to cover Cars
or Scooters when not in use, are not their accesso-
ries. Indira Sales Corporation Vs. State of Maharashtra
(1995) 98 STC 299.
Caramel. - HSN Code No.1702.90.40.
Caraway Seeds. - HSN Code No.0909.40.
Case Law: Held to be Shah Jeera (Spices). Arun Agen-
cies Vs. Collector CE 1983 (12) ELT 158.
Carbide Tips and Tools.
Carbon (carbon blacks and other forms of carbon not
elsewhere specified or included).
HSN Code No.2803.
by the G.O MS No 502 Rev (CT-II) Department, dt 1-
5-2006 w.e.f 1-5-2006). Upto 30.04.2006 this item
was taxable at 12.5% as per Schedule V.
Carbon (other). - HSN Code No.2803.00.90.
Carbon blacks. - HSN Code No.2803.00.10.
Carbon Bushes.
Case Law: Held to be Electrical Goods. CST Vs. H.C.
Carbon Bush Mfg.Co. (1988) 71 STC 163.
1
39(15)(a)
102(42)
1
86
100(5)
59(7) (d)
1
100(35)
100(35)
100(35)
1
V
IV
IV
V
IV
IV
IV
V
IV
IV
IV
V
14.5**
5*
5*
12.5
5*
5*
5*
14.5**
5*
5*
5*
14.5**
Car Car
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
98
Carbon Dioxide (Gas) - HSN Code No: 2811.21.
Case Law: Held to be Industrial Gas. Rao & Co.Vs.State
of Karnataka (1981) 47 STC 421.
Carbon Disulphide (other). - HSN Code No 2813.90.
Carbon Disulphide. - HSN Code No 2813.10.00.
Carbon Electrodes. - HSN Code No.8311.
Carbon Monoxide. - HSN Code No 2811.29.40.
Carbon Paper. - HSN Code No.4809.10.
Carbon tetrachloride. - HSN Code No. 2903.14.00.
Carbonaceous pastes for electrodes and similar
pastes for furnace linings.
Carbonated Water.
Case Law: Held to be Aerated Water. Amin Chand
Vs.State of Punjab (1989) 75 STC 194.
Carbonates; peroxacarbonates (percarbonates);
commercial ammonium carbonates containing am-
monium carbarnate.
HSN Code No.2836.
w.e.f 1-5-2006). Upto 30.04.2006 this item was tax-
Carboxyamide-function compound (including Sac-
charin and its salts) and imine-function compounds.
HSN Code No.2925.
Carboxyamide-function compounds: amide-function
compounds of Carbonic acid.
HSN Code No.2924.
100(190)
100(44)
100(44)
24
100(190)
44
100(83)
100(135)
1
100(67)
100(105)
100(104)
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
14.5*
5*
5*
5*
Car Car
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
99
Carboxylic Acids with Additional Oxygen function
and their an hydrids, halids, Peroxides and
Peroxyacids: their halogenated, Sulphonated,
Nitrated or Nitrosated derivates.
HSN Code No.2918.
Carboys, Bottles, Flasks and similar Articles.
HSN Code No.3923.30
Carboys, Bottles, Flasks, Jars, Pots, Phials, Ampoules
and other containers of glass of a kind used the con-
veyance or packing of glass.
HSN Code No.7010.
Carboys, bottles, flasks, jars, pots, phials, ampoules
and other Containers, of glass, of a kind used for
the conveyance or packing of goods; preserving jars
of glass; stoppers, lids and other Closures, of glass.
HSN Code No. 7010.
w.e.f 1-5-2006.)
Carbuncle or Garnets (Bright Red Gem).
Card Board Boxes.
Case Law: Are to be taxed as Packing Materials and
not to be classified as paper. Parle Biscuits (P) Ltd.
Vs. State of Bihar and Others (2005) 139 STC 204 (SC).
Card clothing. - HSN Code No.8448.31.00.
Card Index Cabinets (Office Equipments).
Card Punching Machines (Electronic).
Cardamom Oil. Case Law : Cardomom is an oil seed
and its oil is a non-volatile oil used for human
100(98)
100(165)
90(12)
100(175)
3
90
102(23)
1
1
67
IV
IV
IV
IV
III
IV
IV
V
V
IV
5*
5*
5*
5*
1
5*
5*
14.5**
14.5**
5*
Car Car
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
100
consumption. Shantilal & Co., Vs. State of AP. 30 STC
382 APHC.
Cardamoms. - HSN Code No:0908.30.
Cardiac (Implanatable) Pace Makers.
HSN Code No: 3822.
Cardiac stents, (w.e.f 1.7.2006).
Cardigans and Sweaters Made of Wool.
Carding Machines; (Machines for preparing Textile
Fabrics). - HSN Code No.8445.11.
Cardio Vascular Sutures.
Case Law: CATGUT SATURES which are used for
surgical purpose are to be taxed as Surgical Goods
only (Balaji Surgical Vs. D.C(CT), Kurnool (2008) 10
APVR 34 HC).
Cargo Ships. - HSN Code No:8901.
Caristrap Rayon Cord.
Case Law: Held to be Manmade Fabrics. P.Kesavan &
Co. Vs. ACST (1976) 37 STC 221.
Carnauba Waxes. - HSN Code No.1521.10.11.
Carom Boards with or without coins & Strikers.
HSN Code No.9504.30.10.
Carpet backing Fabrics. - HSN Code No.5310.10.11.
Carpets.
2010. Dated.03.01.2011.
Carry Bags.
Cars & Other Two,Three & Four Wheeler Motor Ve-
hicles Bulbs.
Case Law: Held to be Motor Parts. State of A.P. Vs.
TVS Ayyengars & Sons P. Ltd. (1987) 65 STC 41 (APHC).
Cartons (including flattened or folded cartons), boxes
(including flattened or folded boxes), cases, bags and
other packing containers of paper, paper board
59(6)(c)
88/111
111
52
102(20)
88
56(1)
45
100(3)
60
100(215)
1
100(165)(b)
1
90(7)
IV
IV
IV
IV
IV
IV
IV
I
IV
IV
IV
V
IV
V
IV
5*
5*
5*
5*
5*
5*
5*
NIL
5*
5*
5*
14.5**
5*
14.5**
5*
Car Car
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
101
whether in assembled or unassembled condition
HSN Code No.4819.
Cartons (including flattened or folded cartons), Boxes
(including flattened or folded), Cloves, Cases, Bags
and other packing containers of paper, Paper Board
whether in assembled or un assembled condition.
HSN Code No.4819.
Note: These items were added as sub-entry 171 to
Entry 100 by G.O.Ms. No. 502 dt. 1-5-2006. Upto 30-
4-2006 they were taxable under Entry 90 of IV
Schedule at 4%.
Case Law: Cartons are to be taxed as Packing Mate-
rials and not to be classified as Paper. Parle Biscuits
(P) Ltd. Vs. State of Bihar and Others (2005) 139 STC
204 (SC).
Cartons, Boxes and Cases, of corrugated Paper or
paperboard: HSN Code No.4819.10.
Cartons, Boxes, Cases, Bags And Other Packing Con-
tainers, Of Paper, Paperboard, Cellulose Wadding
Or Webs Of Cellulose Fibres; Box Files, Letter Trays,
and similar articles of paper or paperboard of a
kind used in offices, shops or the like.
HSN Code No.4819.
Cartons, boxes, cases, intended for the packing of
Match Sticks. - HSN Code No. 4819.20.10.
Cartridge Paper (Paper).
Cartridge Tape Drives (Computer Peripherals).
Cartridge Tapes (Comuter Peripherals).
Cartridge.
Case Law: Held to be Ammunition. Abdoolally
Noorbhoy Vs. Collector CE 1990 (45) ELT 361.
Cartridges and Toners.
Cartridges for Adhesive Tapes.
Case Law: Held to be Container. Hasena Metal Works
Vs. Collector of CE 1987 (27) ELT 527.
100(171)
100(171)
100(171)
100(171)
44
39
39
1
39
90
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
Car Car
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
102
Cartridges of Printers.
Cartridges used in Ink-Jet Printers and Laser Printers.
Case Law: are parts of Printers. Hewlett Packard
India Sales (P)., Ltd., Vs CTT 2006 NTN (6DPH) 88.
Case Hardening Compound.
HSN Code No.3824.90.12.
Casein, Caseinates and other Casein derivates, Casein
glues.
HSN Code No.3501.
Note: This Sub-Entry was added by G.O.Ms. No. 502,
Rev, dt. 01-05-2006. Upto 30.04.2006 this item was
taxable at 12.5% as per Schedule V.)
Casein. - HSN Code No.3501.10.00.
Caserole (Hot pots) used in kitchen and for domes-
tic purpose are utensils.
Case Law: Kamesh Traders Vs. State of Chattisgarh.
(2012) 52 APVST 120.
Cases for Opticals. - HSN Code No.4819.20.90.
Cases made of Corrugated Paper or Paperboard
(Packing). - HSN Code No.4819.10.00.
Cases made of Paper or Paper Board.
HSN Code No.4819.50.10.
Cases used for packing made of Wood.
HSN Code No.4415.
Cash Boxes made of Iron and Steel and Cash Chests
Cash Registering Electronic Machines.
Cashew Extract (Tanning Material).
HSN Code No.3201.90.90.
Cashew Husk and cashew shell.
Cashew husk.
Cashew Nut Kernels Raw.
Note: This Entry was added by G.O.Ms. No:1291
dated: 07-09-2006 w. e. f 01-09-2006.
39
39
100(148)
100(132)
100(132)
7
90(7)
90(7)
90(7)
90(5)
1
39
100(118)
1
1
115
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
V
V
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
14.5**
5*
Cas Car
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
103
Upto 31. 08. 2006 taxable @ 12. 5% under
Schedule V.
Cashew Nut Kernels Roasted.
Cashew Nut Kernels Salted.
Cashew Nut shell deoiled cake.
Authority: A.R.COM/359/2005 Dt: 05.10.2005.
Cashew Nut shell oil.
Cashew Nut with Shell.
Note: This Entry was added by G.O.Ms. No: 1291
dated:07-09-2006 w.e.f 01-09-2006. Upto
31.08.2006 taxable at 12.5% under Schedule V.
Cashew Nuts and Kernel.
Note: Entries 114 and 115 are added by
G.O.Ms.No.1291 Dt: 07-09-2006 w.e.f 01-09-2006.
Cashton Extract (Tanning Material).
HSN Code No.3201.90.90.
Casings (Electrical).
Casks made of Aluminium for any material (other
Casks, Barrels, Vats, Tubs and other Cooper Prod-
ucts and parts thereof of wood including Staves. -
HSN Code No.4416.
Casseroles and other Vacuum Containers.
HSN Code No.9617.00.13.
Cassette Player. - HSN Code No:8520.33.
Cassettes (Audio & Video) - Recorded.
Cassettes (Audio & Video) Empty.
Cassia (Lavanaga Patti or Cinnamon) Spices.
1
1
87
67
115
115(4)
100(118)
1
90(16)
90(6)
1
1
39(13)
39(13)
59
V
V
IV
IV
IV
IV
IV
V
IV
IV
V
V
IV
IV
IV
14.5**
14.5**
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
Cas Cas
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
104
Cassia Flower (Medicinal Herbs and Country Drugs).
HSN Code No.1211.90.49.
Cassia Leaves (Medicinal Herbs and Country Drugs).
HSN Code No.1211.90.49.
Cast Iron Articles/Bends/Covers/Manhole Covers
(Except Pipes).
Case Law: 1. Cast Iron articles such Sluices, Specials,
Pipes, Valves, Fitted with particular Fittings manu-
factured out of raw materials consisting of 90% Cast
Iron and 10% pig Iron are to be considered as gen-
eral goods and not as declared goods. Sree Rama
Malleable Engineering Works Vs.State of A.P. (2000)31
APSTJ 29 (STAT).
2. If the cast iron castings are converred after neces-
sary refinement into separate commercial goods like
machine parts etc., they cannot be treated as Cast
Iron Castings Andhra Light Castings Vs. State of A.P.
(1997) 107 STC 146 (AP), (1997) 24 APSTJ 217 (APHC)].
3. (Madras HC) March 2008 APVR Issue.
Cast Iron Die Plates & Rollers.
2009 dated 12.01.2010.
Cast Iron Including Cast Iron Castings.
Case Law: Cast Iron item covers rough unmachined
cast iron castingsbut not finished products made
therefrom. Vasantham Foundry Vs.Union of India and
Others (1995) 99 STC 87, (1995) 21 APSTJ 107(SC).
Cast Iron Ingot Moulds and Bottom Plates.
Cast Iron Pipes, Special Fittings, Bends.
Cast Iron Powder. - HSN Code No: 7205.
Cast Iron Scrap (Pig Iron & Cast Iron).
Casting Machines: - HSN Code No. 8454.30.
Castings - Moulded, stamped or forged, but not fur-
ther worked. - HSN Code No.7419.91.00.
32
32
1
1
71
70
45
70(2)
71
102(25)
100(223)
(viii)
IV
IV
V
V
IV
IV
IV
IV
IV
IV
IV
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
Cas Cas
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
105
Castings of all Metals Drain Covers.
HSN Code No: 7325.99.92.
Castings of all Metals Grinding balls and similar ar-
ticles for Mills.
HSN Code No:7326.11.00.
June, 2006 w.e.f 01-06-2006).
Castings of all Metals Grinding Media Balls and Cylpebs.
HSN Code No: 7326.90.00.
2006 w.e.f 01-06-2006).
Castings of all Metals of Alloy Steel.
HSN Code No: 7325.99.20.
Note: Subentries from 180 to 231 are added to en-
June, 2006 w.e.f 01-06-2006.
Castings of all Metals of Copper.
HSN Code No:7419.91.00.
June, 2006 w.e.f 01-06-2006.
Castings of all metals of Iron.
HSN Code No: 7325.99.10.
Note: Sub entries from 180 to 231 are added to
entry 100 vide G.O.Ms.No.656, Revenue (CT-II), 2nd
June, 2006 w.e.f 01-06-2006.
Castings of all Metals of Non-Malleable Cast Iron.
HSN Code No:7325.10.00.
June, 2006 w.e.f 01-06-2006.
Castings of all Metals of Stainless Steel.
HSN 7325.99.30.
1
100(223)
(vi)
100(223)
(vii)
100(223)
(iii)
100(223)
(viii)
100(220)
(ii)
100(220)(i)
100(220)
(iv)
V
IV
IV
IV
IV
IV
IV
IV
14.5**
5*
5*
5*
5*
5*
5*
5*
Castings Castings
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
106
try 100 vide G.O.Ms.No.656.
Castings of all Metals Plates and frames for Sewage
water or similar system.
HSN Code No:7325.99.93.
Castings of all metals rudders for ships or boats HSN
Code No:7325.99.91.
Castings of all Metals, Grinding balls and similar ar-
ticles for Mills.
HSN Code No:7325.91.00.
June, 2006 w.e.f 01-06-2006)
Castor(Ricinus communis).HSN Code No:1207.30.90.
Castor cake powder.
Case Law : Is organic manure. Jyotirmayi neem prod-
ucts Vs. State of A.P. (STAT) 50 APSTJ 109 (2010).
Castor Cake Powder. ( w.e.f 01-09-2005).
Case Law: Fall under the category of Bio- Fertiliz-
ers.
Castor Oil.
Castor Oil, Dehydrated Edible grade.
HSN Code No. 1518.00.21.
Castor Oil, Dehydrated other than Edible grade
(other). - HSN Code No. 1518.00.29.
Castor/Castor Seeds (Ricinus Communis).
HSN Code No.1207.30.90.
Casurina Poles Including Cut Sizes thereof.
Cat & Dog Biscuits.
Cat Guts /Sutures used for stitching wounds.
Note: This item was added as Entry 88 of
Schedule IV by act no.23 of 2005 w.e.f. 18.08.2005.
Up to 17.08.2005. it was taxable at 12.5% as per
Schedule V.
1
1
100(220)
(v)
73
26
19
67
100(4)
100(4)
73
9
1
88
V
V
IV
IV
I
IV
IV
IV
IV
IV
IV
V
IV
14.5**
14.5**
5*
5*
NIL
5*
5*
5*
5*
5*
5*
14.5**
5*
Cat Cas
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
107
Catechu.
Catheters.
Note: This item was added as Entry 88 of Schedule
IV by Act No.23 of 2005 w.e.f. 18.08.2005. Up to
17.08.2005 it was taxable @12.5% as per Schedule
V.
Cathine (INN) and its salts. - HSN Code No. 2939.43.00
Cathode Ray Oscilloscopes, Spectrum Analyses,
Cross-talk meters, Grain Measuring Instruments,
Distortion Factor Meters, Psophometers, Network
and Logic Analyzer and Signal Analyzer.
HSN Code No. 9030.
Cathode ray oscilloscopes. HSN Code No.9030.20.00.
w.e.f. 01-07-06
Cats Eye (Precious Stones).
Cattle Dung and Pig Dung.
Cattle Feed.
Cauldron.
Caulking Compounds and other Mastics (Paints).
Caustic Lye. - HSN Code No. 2815.12.00.
Upto 30-04-2006 w.e.f. 01-05-2006.
Note: Containing about 5% sodium hydroxide and
10% sodium carbonate, arising a spent solution in
the carbon dioxide scrubber where atmospheric
carbon dioxide solution, in the course of manufac-
ture of oxygen from air. Although a waste product,
it was held to be excisable (1985) 20 ELT 222 (SC).
Caustic Soda (Sodium Hydroxide).
HSN Code No.2815.12.00.
Note: This item was added by G.O.Ms.No.502, dated
01.05.2006. Upto 30.04.2006 it was taxable at 12.5%
as per Schedule V.
CCD Cameras.
Case Law: Held to be other Cameras. Karl Storz En-
doscopy India Pvt.Ltd. Vs. CCE 2000 (123) ELT 1071.
1
88
100(116)
103(23)
103(23)
3
26
3
7
1
1
100(46)
100(46)
1
V
IV
IV
IV
IV
III
I
I
IV
V
V
IV
IV
V
14.5**
5*
5*
5*
5*
1
NIL
NIL
5*
14.5**
12.5
5*
5*
14.5**
CCD Cat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
108
CD Rom Drives (Computer Peripherals).
HSN Code No.8524.91.12.
Cefadroxil and its salts, ibuprofane,
nifedipine,ranitidine, danes salt of D(-) phenyl gly-
cine, D(-) para hydroxy danes salts.
HSN Code No. 2942.
Cefadroxil and its salts. - HSN Code No. 2942.00.11.
Ceiling Fan and Fan Blades.
Cell Phones (Mobile Phones).
HSN Code No. 8525.20.17.
Cello range of household products like Water jugs,
Utinsels, Water Bottles, Tiffin Boxes and Ice Boxes
made of Plastic with Insulated Technology.
Case Law: Not packing material.
Authority: A.R.COM/6/2007 Dt: 11-05-2007.
Cellophane Paper.
Case Law: Held that Cellophane being used as Wrap-
ping Material for Food Stuffs, prepared by the ex-
trusion of a film of viscose (cellulose xanthate) into
an acid bath, is not paper. Sree Rama Tig. Co. Vs. State
of Kerala (1971) 28 STC 469.
Cells (Dry Batteries).
Cellular Telephone Parts and Accessories.
Cellular Telephones Batteries
Cellular Telephones with. - HSN Code No 8525.20.17.
Cellular Wood Panels.
Celluloid and Celluloid Goods.
Cellulose acetate flakes (other).
HSN Code No.3912.12.10.
Cellulose Acetate Flakes. - HSN Code No.3912.11.10 .
Cellulose acetate moulding powder.
HSN Code No.3912.11.20.
39(14)(ii)
100(117)
100(117)
1
39(15)(a)
7
90
1
1
1
39(15)(a)
1
1
100(160)
100(160)
100(160)
IV
IV
IV
V
IV
IV
IV
V
V
V
IV
V
V
IV
IV
IV
5*
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
14.5**
5*
5*
5*
Cel CD
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
109
Cellulose acetate moulding powder.
HSN Code No.3912.12.20.
Cellulose Acetate Powder. - HSN Code No.3912.11.20.
Cellulose acetates : - HSN Code No.3912.
Cellulose acetobutyrate moulding powder.
HSN Code No.3912.11.30.
Cellulose adhesive tape. - HSN Code No.3919.90.20.
Cellulose and its Chemical Derivates, and Cellulose
Ethers, not elsewhere specified or included in pri-
mary forms. - HSN Code No.3912.
w.e.f 1-5-2006.) Upto 30-4-2006 this item was
staxable at 12.5% as per Schedule V.
Cellulose in sole board or sheet.
HSN Code No. 4823.90.12.
Cellulose Lacquers (paints).
Cellulose nitrate, dynamic grade.
HSN Code No.3912.11.40.
Cellulose nitrates (including collodions).
Cellulose propionate and aceto propionate, non-
plasticised. - HSN Code No.3912.90.10.
Cellulose wadding or web of cellulose fibres.
HSN Code No.4823.
Cem powder.
This Item specifically added in Item No.125 of IV
Schedule by Act No.21 w.e.f. 01.09.2005.
Cement Articles.
Cement Based Water Paints.
Cement Bonded Particle Boards.
Cement Building Blocks and Bricks.
HSN Code No.6810.11.00.
100(160)
100(160)
100(160)
100(160)
100(163)
100(160)
100(173)
1
100(160)
100(160)
100(160)
90(10)
43
125
1
1
1
3
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
V
V
V
IV
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
Cem Cel
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
110
Cement.
Cement Clinker.
Cement Coated Steel Pipes. - HSN Code No.7307.
Case Law: Held to be Steel Pipes. Spun Pipes & Con-
struction Co. Vs. Collector of CE 1993 (66) ELT 344.
Cement Concrete Poles.
IV by Act No.23 of 2005 w.e.f. 18.08.05. Upto
17.08.05, it was taxable at 12.5% as per Schedule V.
Cement copper (precipitated copper).
HSN Code No.7401.
Cement Dust.
Case Law: Held to be Cement. Krishna Ind. Vijayawada
Vs. State of A.P. STAT TA No. 356/79 Dt.27.06.1980.
Cement Concrete Flooring Tiles.
2005 dated :21.07.2005
Cement Hollow Blocks. - HSN Code No. 6810.11.00.
Cement Pipes (RCC & PCC Pipes) & their Fittings &
Cement Poles. Upto 30-06-2008 * From 01-07-2008
to 23.08.2011.
Note: * G.O.Ms. No. 818, dt. 30-06-2008 w.e.f. 01-07-
2008.
Cement Sheets.
Cement Slabs.
Cement Substitute (like LYMPO).
Case Law: Held that Cement substitutes like LYMPO
is not Cement. Cemento Corp. Ltd. Vs. CCE (2003) 129
STC 313 (SC)& Periyar Latex Ltd. Vs. State of Kerala
(2003) 130 STC 78.
Cement Tiles.
Cement, Concrete Floor and Wall Tiles.
Central Processing Unit. - HSN Code No.8471.30.
Centreless Grinders. - HSN Code No. 8460.29.30.
1
1
45(11)
45
27(16)
1
1
3(5)
45(20)
1
1
1
1
1
39(3)(a)
102(30)
V
V
IV
IV
IV
V
V
IV
IV
V
V
V
V
V
IV
IV
14.5**
14.5**
5*
5*
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
Cen Cem
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
111
Centrifugal Monoblocs. - HSN Code No: 8413.
Centrifugal Pumps( Horizontal or Vertical Pumps)
Case Law: Centrifugal Pumps (Horizontal or Vertical)
are Pumps. Voltas Ltd. Vs. C.C.E. (2005) 179 ELT 234.
Centrifugal Pumpsets & Parts and Accessories
thereof.
Note: The original entry 17.Centrifugal, monobloc
and submersible pumps is substituted by the Act
No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.
Centrifuged Latex (Rubber Latex).
HSN Code No. 4005.
Case Law: 1.Held to be Latex. Periyar Latex Ltd. Vs.
State of Kernala (2003) 130 STC 78.
2.Centrifuged Latex is Rubber. Kurian Abraham Pvt.
Ltd. Vs. Assistant Commissioner (2004) 137 STC 237.
Centrifuges, Cloth & Cream parts.
HSN Code No.8421.99.00.
Centrifuges, Cloth Dryers. HSN Code No. 8421.12.00.
Centrifuges, Cream Separators.
HSN Code No.8421.11.00.
Ceramic and Clay Making Machinery.
HSN Code No. 8474.80.20.
Ceramic Building Bricks. - HSN Code No.6904.10.00.
Ceramic Floor / Wall Tiles.
Ceramic Pipes, Conduits, Guttering and Pipe Fittings.
HSN Code No.6906.
Ceramic Sanitary Ware Fittings of Every Descrip-
tion Inculding Sinks, Wash Basins, Wash Pedestals,
Baths, Showers, Bidets Water Closet Pans etc.,
Ceramic Tiles.
Cereal Floures other than that of Wheat or Meslin.
HSN Code No.1102.
Cereal Groats, meal and pellets; and cereal grains
otherwise worked.
17
17
17
100(169)
102(4)
102(4)
102(4)
102(39)
3(4)
1
45(6)
1
1
28(2)
28(4)
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
V
V
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
14.5**
5*
5*
Cer Cen
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
112
Cereal worked grains i.e hulled, pearled, sliced or
nibbled. - HSN Code No.1104.29.00.
Cereals Germ, whole, rolled, flaked or ground.
HSN Code No.1104.30.00.
Cereals Groats and Meal. - HSN Code No.1103.19.00.
Cereals i.e., Jowar, Maize, Ragi, Bajra, Kodam, Kutki,
Barley, Varigalu, Variga Rice, Korralu Or Korra
Rice,
Cereals rolled or flaked grains.
HSN Code No.1104.19.00.
Cerium compounds. - HSN Code No.2846.10.
Cerium oxides (other). - HSN Code No. 2846.10.90.
Cerium oxides (other). - HSN Code No. 2846.90.
Cerium oxides. - HSN Code No. 2846.10.10.
Certified and Truthfully Labelled Seeds.
Cervical Collars.
Cetyl alcohol. - HSN Code No. 3823.70.10.
CFC Gases.
Case Law: Held to be Refrigeration Material. Om
Refrigeration & Electricals Vs. State of A.P.(1997) 107
STC 234: (1996)23 APSTJ 149 (APHC).
CFL Lamps.
Chacolate Ice Cream
Chain Link Made of any Metal or Material.
Chain made of Copper and parts thereof.
Chain made of Copper. - HSN Code No. 7419.10.10.
Chain Made of Gold / Silver.
Chain Making Machines. - HSN Code No.8463.30.30.
Chain Pulley Blocks (without chains).
HSN Code. No:8483.90.
Chain Saw Blades. - HSN Code No. 8202.40.00.
Chain Saws. - HSN Code No. 8467.81.00.
28(4)(viii)
(c)
28(4) (ix)
28(4) (iv)
8
28(4)(viii)
100(76)
100(76)
100(76)
100(76)
44
1
100(147)
1
1
1
1
1
1
2
102(33)
1
103(1)
103(11)
IV
IV
IV
I
IV
IV
IV
IV
IV
I
V
IV
V
V
V
V
V
V
I
IV
V
IV
IV
5*
5*
5*
NIL
5*
5*
5*
5*
5*
NIL
14.5**
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
1
5*
14.5**
5*
5*
Cha Cer
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
113
Chairs, Tables and Sofas (Furtniture)
Chakkika Pather / Grinding Stone.
Case Law: Held that Chakkika Pathar, (Stone) used
for preparing flour Surkhi are fitted to the machine
which grinds is a spare part of grindingmachine.
CST Vs. Subash Mill Stores (1979) 43 STC 76.
Chalk Powder.
Chalks-Writing, Drawing or Tailor.
HSN Code No.9609.
Chamotte or Dinas Earths. HSN Code No. 2508.70.00.
Champagne (White Wine). (First sales only).
Note: Champagne is Sparkling White Wine, (Shoter
Oxford Dictionary).
Chana (Bengal Gram).
Chandeliers and their Shades.
Case Law: Held to be not Glassware. General Goods.
State of A.P. Vs. Mayur Crystal Palace (1989) 72 STC
147 (APHC).
Chandika Warq (Silver Leaf).
Chappals Hawai and * Straps thereof
Note: 1 This item was added as Entry 46 of Schedule
17.08.2005. it was taxable at 12.5% as per Schedule
V. 2) *Added by G.O.Ms. No. 818, Rev. dt. 30-06-2008,
w.e.f. 01-07-2008.
Chappals (*moulded) made of Plastic.
Note: *Added by G.O.Ms. No. 818, Rev. dt. 30-06-2008,
w.e.f. 01-07-2008.
Chappals made of other than Plastic.
Charas.
Charcoal. - HSN Code No:4402.
Charge-chrome. - HSN Code No. 7202.99.32.
Charkha and Ambar Charkha
Charts.
1
1
43
68(2)
100(182)
1
82
1
2
46
46
1
1
7
100(177)
6
5
V
V
IV
IV
IV
VI
IV
V
III
IV
IV
V
V
I
IV
I
I
14.5**
14.5**
5*
5*
5*
70
5*
14.5**
1
5*
5*
14.5**
14.5**
NIL
5*
NIL
NIL
Cha Cha
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
114
Chasers of Drilling and Boring Machine.
HSN Code No. 8207.40.10.
Chases of Printing Machinery.
HSN Code No. 8442.30.20.
Chassis for Water Coolers.
Case Law:Held to be Water Cooler Parts. Sharma
Works Vs. State of A.P. (2000) 30 APSTJ 23 (STAT).
Chassis of Auto Rickshaw and other Three
Wheelers.
Chassis of Motor Vehicles.
Chassis of Mounted Rigs.
Cheap Wood.
Cheese.
Note : Cottage Cheese (Paneer) is taxable under En-
try 107 of Schedule-IV w.e.f. 1.7.2008.
Chelamin.
Case Law: Held to be Fertilisers. Collector Vs. Aries
Marketing (p) Ltd. 1998 (104) ELT 524.
Chelated Iron as Fe EDTA (Chemical Fertilizers).
Chelated Zinc as ZN EDTA (Chemical Fertilizers).
Chemical compounds doped for use in electronics.
HSN Code No.3818.
by the G.O MS.No 502 Rev (CT-II) Dpt, dt 1-5-2006
w.e.f 1-5-2006. Upto 30-04-2006 was liable to tax at
Chemical contraceptive preparations based on hor-
mones, or other products of Heading 2937 on
Spermicides. - HSN Code No.3006.60.
Chemical Derivatives of Natural Rubber.
HSN Code No. 3913.
Chemical Diamonds.
Case Law: Held that only Natural Diamonds, Emer-
alds etc. Valuable Stones are Precious Stones and
fall under Entry Precious Stones. Chemical Dia-
103(6)
102(17)
1
1
1
1
1
1
19
19
19
100(146)
9(2)
100(161)
1
IV
IV
V
V
V
V
V
IV
IV
IV
IV
IV
I
IV
V
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
NIL
5*
14.5**
Che Cha
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
115
monds are Artificial Stones. Hence General Goods.
State of Madras Vs. Harshkant S. Meht (1973) 31 STC
365.
Chemical elements doped for use in electronics, in
the form of discs, wafers or similar forms: chemical
compounds doped for use in electronics.
HSN Code No.3818.
Chemical fertilizers, Bio-fertilizers and Bone Meal
including mixtures or Nurient elements such as Iron
Zinc, Copper and biological derivatives such as En-
zymes, Co-Enzymes and Aucines.
Note: The original entry Chemical fertilizers and
Bone Meal including including mixtures or Nutrient
elements such as Iron, Zinc, Copper and biological
derivatives such as Enzymes, Co-enzymes and
Aucines is substituted by the Act No 23 of 2005
dated 26th Oct 2005 w.e.f 1-9-2005.
Chemical or Mineral fertilisers contaning two or
three of the fertilisng elements lnitrogen, phospho-
rus and postassium, other fertilsers; goods of this
chapter in tablets or similar forms or in packages of
a gorss weight not exceeding 10 Kgs.
HSN Code No.3105.
Chemical or Mineral Fertilisers, Nitrogenous.
HSN Code No.3102.
Chemical or Mineral Fertilisers, Phosphatic.
HSN Code No.3103.
Chemical or Mineral Fertilisers, Potassic.
HSN Code No.3104.
Chemical preparations for photographic uses (other
than varnishes, glues, adhesives, and similar prepara-
tions). - HSN Code No.3707.
100(146)
19
19
19
19
19
100(134)
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
Chemical Chemical
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
116
by the G.O MS No 502, Rev (CT-II) Dpt, dt 1-5-2006
w.e.f 1-5-2006.
Chemical Process Pumps and its Spares.
H.S.N. Code.8413.70.91.
Authority :CCTs Ref.No. PMT/P&L/A.R.Com/6/
2010. Dated:06.08.2010.
Chemical products mixed or compounded for Pho-
tographic uses (for example, developers and fixers),
whether or not in bulk. HSN Code No. 3707.90.10.
Chemical Wood Pulp, Disolving grades.
HSN Code No.4702.
Chemical wood pulp, soda or sulphate, other than
dissolving grades. HSN Code No.4703.
Chemical wood pulp, sulphite, other than dissoloving
grades. HSN Code No.4704.
Chemically modified form of natural rubber includ-
ing graft rubber HSN Code No. 4002.80.20.
Chemically pure Fructose. HSN Code No.1702.50.00.
Chemically pure Maltose. HSN Code No.1702.90.20.
Chemicals (Other than Water Chemicals) other than
those mentioned in Entry 100.
Chemicals listed in Entry 100.
Cheque Paper (Paper).
Cheques Loose or in Book Form.
Cheroots of Tobacco.
Cherry Fruit (Candied Karonda (Unpreserved)).
Cherry Fruits (Preserved Koranda) if sold in sealed
containers.
Note: This Entry was added by G.O.Ms. No. 795, Ref,
dt, 29.6.2006 w.e.f. 01-07-2006. Upto 30-06-2006
this item was taxable at 12.5% under Schedule V.
Chess Boards and Pieces. - HSN Code No.9504.90.10.
1
100(134)
50(2)
50(3)
50(4)
100(167)
100(5)
100(5)
1
100
44
27
47
1
107
60
V
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
I
I
V
IV
IV
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
NIL
NIL
14.5**
5*
5*
Che Che
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
117
Case Law: Held to be Goods used for Indoor Games.
Fun Skool (India) Ltd. Vs. CCE 1999 (35) RLT 254.
Chester (Readymade Garments).
Chestnut Extract (Tanning Material).
HSN Code No.3201.90.90.
Chewing Gum.
Note: Chewing Gum Masticatory preparation is be-
ing much used in USA. It is insoluble, its chief pur-
pose being to cleanse the mouth and keep it moist.
Consisting usually of a natural gum or resin called
chicle,obtained from the bully tree, it is flavoured,
often with mint, and sweetened (The New Standard
Encyclopedia, 1936).
Chewing Tobacco.
Chicago Acid. - HSN Code No.2922.21.80.
Chicken (Dressed) Frozen or sold in *Sealed Contain-
ers. w.e.f. 01-07-06.
Note: *Added by G.O.Ms. No. 818, Rev. dt. 30-06-2008
w.e.f. 01-07-2008.
Case Law: Dressed chicken - Stapling and Crimping
done only to facilitate easy carrying and to ensure
dressed chicken does not slip out of bag. Not sealed
contained. Exemption available. Balakrishna Hatch-
eries Vs. C&A Ruling Authority.(2006) 148 STC 137.
Chicken (Un-Dressed), when not Cured or Frozen or
sold unpacked.
Chicken Masala.
Chicks (one day old birds).
Case Law: Held to be Live stock. State of A.P.Vs. Bhagya
Laxmi Hatcheries (P) Ltd. (2000)31 APSTJ 213 (APHC)
affirmed in (2004) 39 APSTJ 192 (SC).
Chicory.
Case Law: Dried chicory roots are not Tubers.
Brooke BondIndia Ltd. Vs.State of Gujarat(1992) 84
STC 275.
52
100(118)
1
47
100(102)
107
24
59
24
18
IV
IV
V
I
IV
IV
I
IV
I
IV
5*
5*
14.5**
NIL
5*
5*
NIL
5*
NIL
5*
Che Chicory
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
118
The original entry 18. Coffee beans and seeds,
cocoa pod, green tea leaf and chicory was
substituted by G.O.MS.No. 1291, Rev CT-II Dept.
Dt 07-09-2006 w.e.f 01-09-2006). Upto 31-08-
2006 chickory was liable to tax at 12.5% under
Schedule V.
Chicory Seeds.
Note: It sold for Seedling purpose, exempt as per
Entry 44 of Ist Schedule.
Case Law: Chicory Seeds are not Vegetable Seeds.
State of T.N. Vs. K.V. Dhanuskodi Nadar (1994) 92 STC
406.
Children Picture Colouring Books.
HSN Code No:4903.
Children Play Ground Equipments.
Children Tri Cycles. - HSN Code No.8712.
Chilean Nitrate.
Chillers. - HSN Code No 8418.
Case Law: Held to be Refrigerators. Carrier Aircon
Ltd. Vs. Collector of CE 2001 (128) ELT 485.
Chilli Sauce. Upto 30.06.2008.
From 01.07.2008 as per Act 28/2008.
Chillies (Dry or Red) and Chilli Powder.
Chillies (Green ) (Fresh Vegetables).
Chilly Powder. - HSN Code No.0904.20.20.
Chilly Seeds.
Chimneys (Kitchen).
Chimneys for Lamps & Lanterns of Kerosene
Upto17-08-2005
From 18-08-2005.
Note: This item was added by Act No. 23 of 2005
w.e.f. 18-05-2005.
1
5
60
13
19
1
1
107
59
18
59(2) (c)
59
1
1
94
V
I
IV
IV
IV
V
V
IV
IV
I
IV
IV
V
V
IV
14.5**
NIL
5*
5*
5*
14.5**
14.5**
5*
5*
NIL
5*
5*
14.5**
12.5
5*
Chi Chi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
119
China Clay Powder.
China Wood Oil (Tung Oil).
Chinaware (Fine white or translucent ceramic wire,
Porcelain).
CaseLaw : In common parlance utensils mean items
of daily household use generally used for prepar-
ing, serving or keeping food or beverages. P.L. Plas-
tics Vs. CCT, M.P. & Others (2012) 55 VST 278.
Chindhis.
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2010
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Are held to be Cotton Fabrics. Punjab
Business & Supply Co. (P) Ltd. Vs. State of Maharashtra
(1997) 39 STC 386 & Narayan Venkat & Co. Vs. State
of A.P. (1978) 41 STC 437.
Chip Board.
Note: Chip Boards are made by Glueing together
chips of wood and pressed and cured to a given
thickness (Chambers Science and Technology Dictio-
nary).
Chips of Potato and / or Banana (Processed Food).
Note: Entry 107 was added to Schedule IV by G.O.
Ms. No. 795, Rev. dt. 29-06-2006 w.e.f. 01-07-2006.
Upto 30-06-2006 these Food items were taxable @
Chips of Stones. - HSN Code No. 2516.90.20.
Upto 17-08-2005
From 18-08-2005. (Vide Act No.23/2005).
43
1
7
45
52
49
127
1
107
1
92
IV
V
IV
I
IV
I
IV
V
IV
V
IV
5*
14.5**
5*
NIL
4
NIL
5*
14.5**
5*
12.5
5*
Chi Chi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
120
Authority: A.R. COM/231/2005, dt. 6-9-2005.
Chira (Flattened or Beaten Rice).
Chironjidana.
Upto 10.07.2011
From 11.07.2011 as per G.O.Ms.No.58 dt.25.01.2012.
Case Law: Held to be Sugar. Chunnilal Mothilal Vs.
CST. (1975) 35 STC 298.
Chitin.
Authority : (Chitin is polymer very common in na-
ture as part of animals and plants physical structures.
Chitin is one of the most abundant polysaccharides
found in nature. It is the main constituent of the shells
of the crustaceans like shrimps, crabs etc. Hence it
is one of the natural polymers, falling under the de-
scription of the sub-entry 161 of entry 100 of Sched-
ule IV of the APVAT Act.
CCTs Ref.No.PMT/P&L/A.R.Com/88/2009 dated
12.05.2010.
Chlorates (other). - HSN Code No. 2829.19.
Chlorates and Perchlorates; Bromates and
Perbromates; Iodates and Periodates.
HSN Code No.2829.
by the G.O.Ms.No.502,Rev (CT-II) Dpt, dt 1-5-2006
w.e.f 1-5-2006). Upto 30.04.006 These were liable
to tax at 12.5% under Schedule V.
Chlorates of Sodium. - HSN Code No. 2829.11.00.
Chlordane. - HSN Code No. 3808.10.14.
Chloride Oxides and Chloride Hydroxides of Copper
Chlorides (other) of Magnesium.
HSN Code No.2827.31.00.
Chlorides (other). - HSN Code No. 2827.39.
Chlorides and Chloride Oxides.HSN Code No:2812.10.
Chlorides of Aluminium. - HSN Code No. 2827.32.00.
40
46
128
100(161)
100(59)
100(59)
100(59)
100(140)
100(57)
100(57)
100(57)
100(43)
100(57)
I
I
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
NIL
NIL
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Chl Chi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
121
Chlorides of Cobalt. - HSN Code No.2827.34.00.
Chlorides of Iron. - HSN Code No. 2827.33.00.
Chlorides of Nickel. - HSN Code No.2827.35.00.
Chlorides of Zinc. - HSN Code No. 2827.36.00.
Chlorides, Chloride Oxides and Chloride Hydroxides,
Bromides and Bromide oxides; Iodides and Iodide
oxides. - HSN Code No.2827.
w.e.f 1-5-2006).Upto 30.04.006These Items were
added liable to tax at 12.5% under Schedule V.
Chlorinated Rubber. - HSN Code No.3913.90.11.
Chlorine. - HSN Code No 2801.10.00.
Chlorites and Terchiorates; Bromates and Per Bro-
mates: Iodates and Per Iodates. - HSN Code No.2829.
Note: This Entry was added by G.O. Ms. No. 502, dated
01.05.2006.Upto 30.04.2006 these items were tax-
Chloro Benzilate. - HSN Code No. 3808.10.15.
Chlorobenzene (monochloro).
HSN Code No.2903.61.10.
Chlorobenzene, o-dichlorobenzene and p-dichlo-
robenzene. HSN Code No.2903.61.
Chlorocleer.HSN Code No: 3003.20.
Chloroethane (ethyl chloride).
HSN Code No. 2903.11.20.
Chlorofluoro aniline (other).
HSN Code No. 2903.69.90.
Chlorofluoro aniline. - HSN Code No.2903.69.70.
Chlorofluorobenzene - HSN Code No. 2903.69.10.
Chloroform (trichloro methane).
HSN Code No.2903.13.00.
Chloroheptafluoropropane.
HSN Code No.2903.45.27.
100(57)
100(57)
100(57)
100(57)
100(57)
100(161)
100(33)
100(59)
100(140)
100(83)
100(83)
88
100(83)
100(83)
100(83)
100(83)
100(83)
100(83)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Chl Chl
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
122
Chloromethane (methyl chloride) and chloroethane
(ethyl chloride). - HSN Code No. 2903.11.
Chloromethane (methyl chloride).
HSN Code No. 2903.11.10.
Chloromethyl Phenozy Acetic Acid (M.C.P.A.).
HSN Code No.3808.30.10.
Chloropentafluoroethane (other).
HSN Code No.2903.44.90.
Chloropentafluoroethane. HSN Code No. 2903.44.20.
Chloropheniramine Maleate.
HSN Code No.2933.39.14.
Chloroquine Phosphate. - HSN Code No.2939.21.40.
Chlorosulphuric Acid. - HSN Code No 2806.20.00.
Chlorotrifluoro Methane, Pentachlorofluoroethane,
Tetrachlorodifluoroethane. -HSN Code No. 2903.
Chlorotrifluoromethane. - HSN Code No. 2903.45.11.
Chocolates.
Chokes of Fluorescent Tubes.
Cholesterol (other). - HSN Code No. 2906.13.90.
Cholesterol. - HSN Code No. 2906.13.10.
Choline and its Salts. - HSN Code No. 2923.10.00.
Chopped strands, of a length of not more than 50mm.
HSN Code No. 7019.11.00.
Chowli Bits & Saris (Other than Made of Silk).
Upto 10.07.2011.
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cloth. Sri Kittappa Dress Manu-
facturing and Embroidery Works Vs. The State of Ma-
dras (1962) 13 STC 34.
Chromates and dichromates; peroxochromates
(other). - HSN Code No.2841.50.
100(83)
100(83)
1
100(83)
100(83)
100(112)
100(116)
100(38)
100(83)
100(83)
1
1
100(86)
100(86)
100(103)
100(176)
45
127
100(71)
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
V
V
IV
IV
IV
IV
I
IV
IV
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
NIL
5*
5*
Chr Chl
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
123
Chromates of Lead. - HSN Code No.2841.20.20.
Chromates of Zinc or of Lead. HSN Code No. 2841.20.
Chromates of Zinc. - HSN Code No.2841.20.10.
Chromatographs and electrophoresis Instruments
HSN Code No.9027.20.00.
Chrome Board.
Chrome Ore Friable and Concentrates fixes contain-
ing 47% Cr2O3 and above.
HSN Code No. 2610.00.40.
Chrome Ore Friable and Concentrates(other).
HSN Code No.2610.00.90.
Chrome Ore Lumps below 40% Cr2O3.
HSN Code No.2610.00.30.
Chrome Ore Lumps, containing 40% or more but
less than 47% Cr2O3 . - HSN Code No.2610.00.20.
Chrome Ore Lumps, containing 47% Cr2O3 and
above. - HSN Code No. 2610.00.10.
Chrome Paper (Paper).
Chromium and articles of this Metal, including waste
and scrap. - HSN Code No.8112.
Note: A hard white material extracted from
Chromite (Standard English, English-Telugu Dic-
tionary).
Chromium Ores and Concentrates.
HSN Code No.2610.
by the G.O MS No 502, Rev (CT-II) Dept, dt 1-5-2006
Chromium Oxides and Hydroxides.
HSN Code No.2819.
by the G.O MS. No 502 Rev (CT-II) Dpt, dt 1-5-2006
100(71)
100(71)
100(71)
103(21)
1
100(16)
100(16)
100(16)
100(16)
100(16)
44
27(66)
100(16)
100(50)
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
Chr Chr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
124
Chromium Trioxide (other).
HSN Code No.2819.90.00.
Chromium Trioxide. - HSN Code No. 2819 10 00
Chucks. - HSN Code No. 8466 30 10
Chunni of Pulses (Husk of Pulses). HSN Code 2302.
Chuttas
Cigar and Cigarette Cases and Holders.
Cigar making Machinery. HSN Code No.8478.10.10.
Cigarette Paper in bulk or in sheets. HSN Code
No.4813.9010.
Cigarette Filters and Hookah.
Cigarette Lighters.
Cigarette Making Machinery.
HSN Code No.8478.10.20.
Cigarette Packets (Empty).
Case Law: Held to be not Containers but Printed
Boxes. CCE Vs. ITC Ltd. (2003)1 Rev. Cases 240 (SC).
Cigarettes and Cigarillos of Tobacco (A Very Small
Cigar). At the point of first sale in the State. Added
by G.OMs.No.58, Dept. dt.25-1-2012, w.e.f.
14-09-2011. upto 13.09.2011taxable @14.5** as
per Schedule V.
Cimetidine (other Organic compounds).
HSN Code No.2942.00.32.
Cinchona (Medicinal Bark).
Cinder.
Case Law: 1.Held to be not coal. General goods. ITC
Bhadrachalam Paper Boards Ltd. Vs. State of A.P. 114
STC 58: 27 APSTJ 247 (APHC), affirmed in 126 STC
541 (SC).
Note: Cinder means the unburnt or half burnt por-
tions left out in the boilers.
Cinema Carbons.
Case Law: Held to be Cinematographic Equipment
1.Annapurna Carbon India Co., Vs. State of A.P. (1976)
100(50)
100(50)
102(37)
41
47
90
102(41)
44
1
1
102(41)
90
6
100(117)
32
1
1
IV
IV
IV
I
I
IV
IV
IV
V
V
IV
IV
VI
IV
IV
V
V
5*
5*
5*
NIL
NIL
5*
5*
5*
14.5**
14.5**
5*
5*
20%
5*
5*
14.5**
14.5**
Cin Chr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
125
37 STC 378 (SC)]. 2. [Union Carbide India Ltd. Vs. State
of A.P. (1995) 98 STC 1 (SC).
Cinema Seats.
Cinema Slides , Paper, Paperboards required for Cin-
ematographic Equipment.
Cinema Tickets (Printing Material).
Case Law: Supply of Cinema tickets as per specifica-
tions of customers Cost of paper and printing
charges shown separately in bills Transaction is sale
of finished goods and not works contract. S.R.P. Works
and Ruby Press vs. State of A.P.(1972) 30 STC 195 (AP).
Cinematograhic Paper.
Cinematograph Film (Including Raw Film).
Cinematographic Equipment & Parts and Accesso-
ries.
Cinnamic alcohol. - HSN Code No.2906.29.10.
Cinnamon and Cinnamon tree flowers (Dalchini).
Cinnamon Oil.
Cinnarizine. - HSN Code No: 2942.00.90.
Cipermethrin, technical grade.
HSN Code No. 3808.10.35.
Circles (Aluminium).
Circular Knitting Machines. - HSN Code No. 8447.
Circular Saw - Cold. - HSN Code No.8461.50.13.
Circular Saw - Hot. - HSN Code No.8461.50.14.
Circular Saw Blades (including slitting or slotting saw
blades). - HSN Code No.8202.
Circulators. - HSN Code No:9032.89.10.
Upto 30-06-2006
From 01-07-2007.
Citalopram HBR. - HSN Code No: 2942.00.90.
1
1
47
1
1
1
100(86)
59
1
88
1
27
102(22)
102(31)
102(31)
103(1)
1
103(25)
88
V
V
IV
V
V
V
IV
IV
V
IV
V
IV
IV
IV
IV
IV
V
IV
IV
14.5**
14.5**
5*
14.5**
14.5**
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
12.5
5*
5*
Cit Cin
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
126
Citranellol. - HSN Code No.2905.22.10.
Citric Acid. - HSN Code No.2918.14.00.
Citro fresh (Orange range extract used as disinfec-
tant).
Authority: CCTs. Ref.No.PMT/P&L/A.R.Com/59/
2011 Dated 26.08.2011.
Citrodara Oil. HSN Code No.1510.
Citronella Oil. HSN Code No.1510.
Citwanene Oil. HSN Code No.1510.
Clamps & Couplings of Iron & Steel.
Clasp made of Gold/Silver.
Clay including Fire Clay, Fine China Clay and Ball Clay.
HSN Code No:2508.
try 100 vide G.O.Ms.No.656,Revenue(CT-II), 2nd June,
2006 w.e.f 01-06-2006.
Upto 31.05.2006 These items were liable to tax at
12.5% under the Schedule V.
Clean Air Ventilation System and Air handling sys-
tems and the parts thereof, used in Pharmaceutical
Industry]. * Added by Act 20 of 2009, w.r.e.f. 1-5-2009.
Upto 30.04.2009 liable @ 12.5% as per Schedule V.
Cleaning Creams.
Cleansing Milk (Cosmetics).
Cleves Acid (1-naphthylamine-6-sulphonic acid).
HSN Code No.2921.45.22.
Clicking Boards for Leather Machinery.
HSN Code No.3920.99.60.
Clinical Centrifuges.
Clinical Diapers. - HSN Code No.4818.40.10.
Clinical Thermometers. - HSN Code No.9025.11.10.
Clip Boards.
100(85)
100(98)
1
67
67
67
70(20)
2
100(182)
102(50)
1
1
100(101)
100(164)
1
1
103(19)
1
IV
IV
V
IV
IV
IV
IV
III
IV
IV
V
V
IV
IV
V
V
IV
V
5*
5*
14.5**
5*
5*
5*
5*
1
5*
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
5*
14.5**
Cli Cit
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
127
Clip made of Gold / Silver.
Clips (Office Stationery).
Clobazam (INN) and Methyprylon (INN).
HSN Code No.2933.72.00.
Clocks (Quartz) and Parts.
Clocks and Time Pieces and its Parts.
Closed Circuit T.Vs. and Parts & Accessories.
Closures of Glass. - HSN Code No.7010.
Closures of Plastics. - HSN Code No.3923.
Cloth (Other than Handloom Cloth).
Upto 10.07.2011.
2012 -5 dated. 14.11.2012.
01.04.2012.
Cloth Photographic.
Cloth Dryers (Centrifugal Cloth Dryers).
HSN Code No.8421.12.00.
Upto 30.06-2006 these were liable to tax 12.5% un-
der Schedule V.
Cloth Sieves.
Clove Oil.
Clover Seeds (Fodder Seeds).
Case Law: Held to be Fodder Seeds. Swift Seeds In-
ternational Vs.CCE 2000(124) ELT 720.
Cloves (Whole fruit, Cloves and Stems).
HSN Code No.0907.
Clow Hammer.
Clubs-supply of food, drinks and refreshments to the
permanent members- are not deemed sales- not li-
able to sales tax. Calcutta Club Ltd. Vs. D.C.C.T) (2006)
48 STA 46 (W.B.T.T.).
2
25
100(112)
1
1
1
90(12)
90(4)
45
127
1
102(4)(b)
105
1
44
59(5)
1
NIL
III
IV
IV
V
V
V
IV
IV
I
IV
V
IV
IV
V
I
IV
V
NIL
1
5*
5*
14.5**
14.5**
14.5**
5*
5*
NIL
5*
14.5**
5*
5*
14.5**
NIL
5*
14.5**
NIL
Clu Cli
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
128
Cluster Sets.
Case Law: Held that the Cluster Sets Comprising of
Speedometer, Temperature Gauge, Fuel Gauge,
Pilgauge and Warning Lights, are Principally and
Soley used in Motor Vehicles and as such are Motor
Vehicles Parts. CCE Vs. Premier Instruments & Con-
trols Ltd 2000 (123) ELT 657.
Clutch Pencils (Writing Instruments).
Clyzorrizha (Medicinal Herbs and Country Drugs).
CNC Router Machine. - HSN Code No:8465.
CNG / LPG Gas Conversion Kits.
Note: This item was added as Entry 97 of IV Sched-
ule as per Act No.10 of 2006 w.e.f 01.12.2005. Up to
30.11.2005 these item were taxable at 12.5% as per
Schedule V.
CoAxial Radio Frequency Connectors (Electronic
Items)
Co Enzymes (Biologicla Derivatives).
Coaches Rail.
Coal including Coke (Excluding Charocal) in its all
Forms.
Case Law: Coal does not include Coke. Carbon Crafts
Pvt. Ltd. Vs.State of U.P. (2006) UPTC 186.
Coal Ash (Cinder).
Case Law: 1. Held to be different from Coal. Gen-
eral Goods. ITC Bhadrachalam Paper Boards Vs. State
of A.P. (1998) 27 APSTJ 247 (APHC)L1999)113 STC 544
(AP) affirmed by Supreme Court in 2001 (6) Supreme
588:2002) 126 STC 541.
2. Coal Ash is different from coal. Union of India Vs
State of M.P.) (2006)146 STC 227 (M.P.).
Coal Boiler. HSN Code No.8402.
Coal Briquettes Ovoids and Similar solid fuels manu-
factured from Coal. - HSN Code No.2701.
1
68
32
102(36)
97
39
19
51
69
1
102(45)
69
V
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
Coa Clu
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
129
Coal Cinder Ash.
Coal Dust Case Law: Held to be Coal. District Co-op.
Development Federation Vs. CST (1970) 26 STC 464.
Coal Gas.
Note: Coal Gas is Fuel Gas Produced by Distillation
of Coal.
Coal Haulers.
Case Law: Coal Haulers are MotorVehicles. Dunlop
India Ltd. Vs.UOI. 1994 SUPP (2) SCC 335.
Coal including Coke in all its forms, but excluding
Charcoal. - HSN Code No.2701.
Coal Oil.
Coal Tar Blacks (Paints).
Coal Tar. - HSN Code No.2706.00.10.
Coat (Readymade Garments).
Coated Aluminium Foil ordinarily used for Tea chest
lining. HSN Code No. 7607.19.94.
Coated and Parchment Board.
Coated or Interlined Paper Board.
Coated Paper. - HSN Code No.4802.56.10.
Cobalt Hydroxides. - HSN Code No. 2822.00.20.
Cobalt mattes and other intermediate products of
cobalt metallurgy Cobalt and articles thereof, includ-
ing waste and scrap. - HSN Code No.8105.
Cobalt Ores and Concentrates. - HSN Code No. 2605.
w.e.f 1-5-2006.). Upto 30-4-2006, these items were
liable to Tax @ 12.5% as per Schedule V.
Cobalt Oxides and Hydroxides, Commercial Cobalt
Oxides. HSN Code No. 2822. Note: Entry 100 with
subentries upto 179 was addedby the G.O MS No
502 Rev (CT-II) Dpt, dt 1-5-2006 w.e.f 1-5-2006.).
Upto 30.04.2006 this item was taxable at 12.5% as
per Schedule V.
1
69
1
1
69
1
1
100(26)
52
1
1
44
44
100(53)
27(59)
100(11)
100(53)
V
IV
V
V
IV
V
V
IV
IV
V
V
IV
IV
IV
IV
IV
IV
14.5**
5*
14.5**
14.5**
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
Cob Coa
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
130
Cobalt Oxides. - HSN Code No.2822.00.10.
Cocoa Powder.
Cocoa Veans .
Cocogem (Vegetable Oil).
Case Law: Held to be Vegetable Oil. Tomco Sales De-
partment Vs. The State (1952) 3 STC 463.
Coconut and Tender green coconut and copra.
Coconut Husk.
Coconut Leaves.
Coconut Milk Powder.
Coconut Oil.
Case Law: Coconut oil is Vegetable Oil. Shalimar
Chemical Works Limited Vs. CST) (2007) 50 STA 36
(W.B.TT.).
Coconut Powder. Upto 31-3-08
*From 01-04-2008.
Case Law: 1) Is taxable as Oil Seeds. CCT Vs Mohan
and Co., 2007NTN (Volume 34) 271.
2) Dessicated coconut in powder form is coconut.
Modi Industries Vs. State of Orissa (2005) 5 RC 66
(SC)(2005)141 STC155 (SC)
* Note: 1.By G.O. Ms. 575, Rev. dt. 04-04-2008,
Coconuts were deleted from Entry 74 of the IV
Schedule and added as Entry 32 of Ist Schedulew.e.f.
01-04-2008. 2. By G.O.Ms. No. 576, Rev. dt. 04-04-08,
Inter State Sales of Coconutsmade to registered
dealers have also been exampted from Tax under
CST Act.
Coconut Thatches.
Coconut-Coir. - HSN Code No.5305.11.
Upto 31-05-2007
From 01-06-2007
Note: See G.O. Ms. No. 812, Rev (CT-II) Dept, dt.
13-06-2007 w.e.f 01-06-2007.
100(53)
18
18
67
32
1
1
1
67
74
32
1
21
56
IV
IV
IV
IV
I
V
V
V
IV
IV
I
V
IV
I
5*
5*
5*
5*
NIL
14.5**
14.5**
14.5**
5*
4
NIL
14.5**
4
NIL
Cob Coc
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
131
Coconuts other than Tender Coconuts (Cocos
Nucifera)
Upto 31-3-08
From 01-04-2008
Case Law: Dessicated coconut in powder form is
coconut. Modi Industries Vs. State of Orissa (2005) 5
RC 66 (SC)(2005)141 STC155 (SC)
* Note: 1.By G.O. Ms. 575, Rev. dt. 04-04-2008, Coco-
nuts were deleted from Entry 74 of the IV Schedule
and added as Entry 32 of Ist Schedule w.e.f. 01-04-
2008. 2. By G.O.Ms. No. 576, Rev. dt. 04-04-08, Inter
State Sales of Coconuts made to registered dealers
have also been exampted from Tax under CST Act.
Cocoons.
Cocum Oil.
Note: Cocum Oil a Pale Greenish Yellow Solid Oil
got from the seeds of Garcinea Purpurea, generally
used to adulterate Ghee or Fluid Butter.
Cod Liver Oil.
Note: Oil Pressed from fresh liver of cod, which is
rich in vitamins A and D (Concise Oxford Dictionary).
Coffee and Coffee Seeds Including Coffee Powder.
Case Law: Coffee includes Coffee powder. Ram
Bhadur Takkur (P) Ltd. Vs. Coffee Board & Others.
(1991) 80 STC 199.
Coffee Beans.
Case Law: Coffee Beans are Coffee Seeds. Ram
Bhadur Takkur (P)Ltd. Vs. Coffee Board (1991) 80 STC
1990.
Coffee Coolers (Refrigeration).
Coffee Filters (UTENSILS).
Case Law : In common parlance utensils mean
items of daily household use generally used for pre-
paring, serving or keeping food or beverages. P.L.
Plastics Vs. CCT, M.P. & Others (2012) 55 VST 278.
74
32
30
67
1
18
18
1
7
IV
I
I
IV
V
IV
IV
V
IV
4
NIL
NIL
5*
14.5**
5*
5*
14.5**
5*
Coc Cof
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
132
Coffee including Coffee Seeds, Roasted Seeds and
Coffee powder.
Coffee Maker. - HSN Code.8516.71.00.
Authority: CCTs Ref No.PMT/P&L/A.R.Com/9/
2010. Dated 03.09.2010.
Coffee Powder.
Note: The original entry 18.Coffee beans and seeds,
cocoa pod, green tea leaf and chicory was substi-
tuted by G.O.MS.No.1291,Rev CT-II Dept.,Dt 07-09-
2006 w.e.f 01-09-2006.
Coffee Powder/ Coffee Tablets.
Case Law: Coffee Seeds which were roasted and
ground and made into power did not become a new
or different article after conversion. They retained
their original character, changing only their form.
Ram Bhadur Takkur (P) Ltd. Vs. Coffee Board. (1991)80
STC 199.
Coffee Roasting Machines.
Coffee Seeds, Roasted Coffee Seeds and Coffee Pow-
der, Cocoa Powder.
Coiled Cord. - HSN Code No.8544.
Case Law: It is insulated wire cable etc. but not, elec-
trical Apparatus for Line telephone. CCE Vs. Delton
Cables Ltd.(2005) 4 RC 815 (SC).
Coils of Mosquito Repellents.
Coining Joint Presses. - HSN Code No.8462.99.70.
Coins made of Silver /Gold.
Case Law: Held to be not Specie but Articles of Gold/
Silver. Chandra Sekaran Vs. State of T.N.(1985) 58 STC
204.
Coir and Coir Products Excluding Rubberised Coir
Mattresse. Upto 31-05-2007
*From 01-06-2007 onwards.
*Note: 1. Coir and Coir products excluding coir mat-
tresses was omitted vide from Schedule IV.
18
1
18
18
1
18
1
1
102(32)
2
21
56
IV
V
IV
IV
V
IV
V
V
IV
III
IV
I
5*
14.5**
5*
5*
14.5**
5*
14.5**
14.5**
5*
1
4
NIL
Coi Cof
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
133
G.O.Ms.No.812 Rev(CT-II) Dept. Dated:13th June,
2007 w.e.f 01-06-2007).
2. The entries 54,55and 56 are added to 1st Sched-
ule vide G.O.Ms.No.812 Rev (CT-II) Dept. Dated:13th
June, 2007 w.e.f 01-06-2007).
Coir Cordage and Ropes, other than of cotton.
HSN Code No. 5607.90.10.
Coir Fibre (Excluding Coir Products).
Coir Mattresses - Rubberised.
Coir string. - HSN Code No. 5609 (Sub entries from
180 to 231 are added to Entry 100 vide G.O.Ms.No.656,
Revenue (CT-II), 2nd June, 2006 w.e.f 01-06-2006)
Coke and Semi-coke of coal, of Lignite or of Peat,
whether or not agglomerated, Retort Carbon.
HSN Code No.2704.
Coke Oven Plants. - HSN Code No.8479.89.60.
Cold (Metal Rolling Mills and Rolls therefor).
HSN Code No.8455.22.00.
Cold Creams.
Cold Rolled Steel /Hoops /Strips & Skelps.
Cold Storage Equipments.
Collar Lining.
Upto 10.07.2011
2012 -5 dated. 14.11.2012. On composition 1% - as
per Act 13/12. W.e.f. 01.04.2012.
Case Law: Held to be Cotton Fabrics. Palco Lining
Co. Vs. STO (1983) 54 STC 255.
Collar Stiffening Material.
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
100(216)
26
1
100(217)
69(2)
102(42)
102(26)
1
70
1
45
127
45
127
IV
IV
V
IV
IV
IV
IV
V
IV
V
I
IV
I
IV
5*
5*
14.5**
5*
5*
5*
5*
14.5**
5*
14.5**
NIL
5*
NIL
5*
Col Coi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
134
01.04.2012.
Case Law: Held to be Cotton Fabrics. Narasimha
Agencies Vs. State of T.N. (1977) 40 STC 217.
Collection Vessels with. - HSN Code No 7310.10.90.
College Text Books.
Colloidal or Semi-Colloidal Graphite.
HSN Code No.3801.20.00.
Colloidal Sulphur. - HSN Code No.2802.00.30.
Cologne.
Colour Boxes.
Colour Correctors (Computerised editing system)
HSN Code No.8543.89.60.
Colour Lakes; preparations based on colour lakes
as specified in Note 2 to this chapter.
HSN Code No. 3205.
by the G.O.Ms.No.502 Rev (CT-II) Dept,dt 1-5-2006
w.e.f 1-5-2006. Upto 30.04.2006 this item was
taxableat 12.5% as per Schedule V.
Colour Papers.
Colour Pencils and Boxes. - HSN Code No.9609.
Colour Television Picture Tubes.
HSN Code No.8540.40.00.
Coloured Glass.
Coloured Glass Mirrors.
Coloured Leathers.
Case Law: Held to be Tanned Hides and Skins. State
of T.N. Vs. Mahi Traders (1989) 73 STC 228 (SC): 1989
(40) ELT 266 (SC).
Coloured Lime Stone Chips.
Case Law: Held to be Mosaic Chips. South India
Mineral Ind. Vs. State of A.P.(1998) 6 APSTJ 119
(STAT).
100(222)
5
100(135)
100(34)
1
68(6)
102(46)
100(122)
44
68(2)
1
1
1
80
43
IV
I
IV
IV
V
IV
IV
IV
IV
IV
V
V
V
IV
IV
5*
NIL
5*
5*
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
5*
Col Col
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
135
Coloured Matches.
Case Law: Held to be Fire Works. Commissioner of Sales
Tax Vs. Hind Matches Sales Depot. (1978) 41 STC 108.
Colouring Books and Drawing Books.
HSN Code No.4903.
Colouring matter of vegetable or animal origin (in-
cluding 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 exclud-
ing Catechu or gambiar.
HSN Code No.3203.
Note: This Entry was added by G.O.Ms.No. 502, Rev.
(CT-II) dt. 01-05-2006, w.e.f 01-05-2006. Upto
30-04-2006 These items were taxable at 12.5% as
per Schedule V.
Colours used for painting, Drawing on Paper and
Cloth.
Case Law: Held to be Stationery Articles. CST Vs.
Modern Agency ( 2006) 146 STC 1.
Colours, Paints and Enamels.
Columns & Rafters.
2011 Dated 10.11.2011.
Comal Crack Cream.
Case Law: Held that the COMAL which is being used
for healing Cracked Feet do fall under the category
of Drugs and Medicines. Naturence Research Lab
(P) Ltd. Vs. Collector of CE 2003 (154) ELT 672.
Combimix.
Combination Hot and Cold of Metal Rolling Mills &
Rolls thereof. HSN Code No.8455.21.20.
Combination of Punching, Shearing and Cropping
Machines HSN Code No.8462.49.20.
1
5(4)
100(120)
25
1
1
88
1
102(26)
102(32)
V
I
IV
IV
V
V
IV
V
IV
IV
14.5**
NIL
5*
5*
14.5**
14.5**
5*
14.5**
5*
5*
Com Col
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
136
Combined Harvester and Threshers. - HSN Code
No.8433.51.00.
Combined Microphone Speaker Sets & Parts.
Combing Machines. - HSN Code No.8445.12.
Combs.
Case Law: Held to be not Toilet Requisities. General
Goods. DC Vs. Jos Zachariah (1965) 16 STC 799.
Combs for Cotton Textile Machinery.
HSN Code No.8448.39.10.
Combustion Engines.
Commercial Ammonium Carbonate and other Am-
monium Carbonates. -HSN Code No.2836.10.00.
Commercial Calcium Hypochlorite (bleaching paste
or powder). - HSN Code No.2828.10.10.
Commercial Calcium Hypochlorite (other).
HSN Code No.2828.10.90.
Commercial Cobalt Oxides. HSN Code No.2822.00.30.
Commercial Phosphorus Trisulphide (other).
HSN Code No.2813.90.90.
Commercial Phosphorus Trisulphide.
HSN Code No.2813.90.20.
Commodes (Ceramic Sanitary Wares).
Case Law: Held to be Sanitaryware. Model Sanitary
House Vs. CST (1970) 26 STC 82.
Common Salt (Sodium Cholride) including Iodised
or Vitaminzed Salt for Human Consumption, other
than Slat for Industrial use
Upto 30-08-2006
From 01-09-2006.
*Note: Vide G.O.Ms. No.1291, Rev, (CT-II) Dept, dt. 07-
09-2006 w.e.f 01-09-2006.
Communication Jamming Equipment.
HSN Code No.8525.10.40.
63(3)(a)
39(10) (d)
102(20)
1
102(23)
1
100(67)
100(58)
100(58)
100(53)
100(44)
100(44)
1
49
35
39(15)(b)
IV
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
V
IV
I
IV
5*
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
14.5**
4
NIL
5*
Com Com
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
137
Commutator.
Case Law: Held to be Part of Generator. Commis-
sioner of Sales Tax Vs. Niazia Electric Works (1976)
38 STC 439.
Compact Disc Changer. - HSN Code No: 8520.
Compact Disc Players. - HSN Code No.8521.
Compact Disc Recordable (CD-R). HSN Code No.8523
Compact Fluorescent Lamp.
Compasses used for direction finding.
HSN Code No.9014.10.00.
Complan.
Case Law: Held to be Milk Foods. Glaxo Vs.Collector
of CE 1992(57) ELT 343.
Complex Cyanides. - HSN Code No.2837.20.
Complexion Rouge (Cosmetics).
Component Parts of Motor Vehicles.
Composite gudder.
Authority:CCTs. Ref.No.PMT/P&L/A.R.Com/57/
2011. Dated 10.11.2011.
Compost Manure
Compound Plasticisers for Rubber or Plastics.
Compounded Rubber, UnVulcanised , In Primary
Forms or in Plates, Sheets or Strips other than the
forms and articles of un-Vulcanised rubber described
in heading No.40.06.
HSN Code No.4005.
by the G.O MS No 502 Rev (CT) Dept, dt. 01-05-2006
Upto 30-04-2006 these items were taxable at 12.5%
as sper Schedule V.
Compounded with carbon black or silica.
HSN Code No.4005.10.00.
1
1
1
39(11)13(i)
1
103(13)
1
100(68)
1
1
1
26
100(142)
100(169)
100(169)
V
V
V
IV
V
IV
V
IV
V
V
V
I
IV
IV
IV
14.5**
14.5**
14.5**
5*
14.5**
5*
14.5**
5*
14.5**
14.5**
14.5**
NIL
5*
5*
5*
Com Com
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
138
Compounds (other) of thorium or of uranium de-
pleted. - HSN Code No. 2844.30.90.
Compounds containing in the structure a
benzothiazole ring-system (whether or not hydro-
genated) not further fused. HSN Code No.2934.20.00
Compounds containing in the structure a phenothi-
azine ring-system (whether or not hydrogenated) not
further fused. - HSN Code No.2934.30.00.
Compounds inorganic or Organic, of rare
earthmetals, of Yttrium or of scandium or of mix-
tures of these metals. - HSN Code No.2846.
by G.O.Ms.No.502, dated 01.05.2006. Upto
Schedule V.
Compounds with other Nitrogen functions. - HSN
Code No. 2929 Note: Sub entries from 180 to 231
are added to entry 100 vide G.O.Ms.No.656, Revenue
(CT-II), 2nd June, 2006 w.e.f 01-06-2006. Upto 31-
05-2006 these items were taxable at 12.5% as sper
Schedule V.
Compressed Air Grease Guns, Lubricators and simi-
lar appliances. - HSN Code No.8467.89.10.
Compressed Gas, other than for Domestic use.
Note: LPG for domestic use is laible to tax @ 4% as
per Entry 101 of IV Schedule upto 13.09.2011and
@5% from 14.09.2011 onwards.
Compressed or Liquefied Gas Containers made of
Iron or Steel. - HSN Code No.7311.00.
Compressors other than those used in Refrigera-
tors and Air Conditioners.
Compressors used in Air Conditioners and Refrig-
erators.
Computed Tomography Apparatus.
HSN Code No.9022.12.00.
100(74)
100(113)
100(113)
100(76)
100(196)
103(11)
1
90(14)
1
1
103(18)
IV
IV
IV
IV
IV
IV
V
IV
V
V
IV
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
14.5**
5*
Com Com
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
139
Computer Cleaning Kits.
Computer Consumables and Peripherals.
Computer Output Paper.
Case Law: Is Paper. Strobel Ind. Vs. State of A.P. 16
APSTJ 207] & Business Forms Ltd. Vs. CCT 59 STC 87.
Computer Peripherals & Uninterrupted Power Sup-
ply (UPS).
Case Law: Monitor and printer though not essen-
tial parts of computer they are its peripherals. [CCE
Vs. CMS Computers Ltd. 2005 (182) ELT 20 (SC)].
Computer Printer Ribbons. - HSN Code No: 8471.
Computer Software Case Law: Computer Software
are Goods. TATA Consultancy Services Vs. State of A.P.
(2004) 39 APSTJ 205 (SC).
Computer Stationery of all Kinds. HSN Code No.4820.
Computer System & Peripheral and Parts and Elec-
tronic Diaries. HSN Code No.8471.
Computerised Editing System controlling more than
three Video editing Machines.
HSN Code No.8543.89.51.
Computers (personal, Mini, Main Frames and Laptops
of Analog and Digital Varieties) and its Parts and
Accessories, Cleaning Kits Consumables, Hardware,
Keyboard and Monitor and Peripherals, Printer
Ribbons, Modem, Monitor, Mouse CPU Floppies,
Cartridge Tape Drives, CD - Rom Drivers, Dat
Drivers, Hard Disk Like Printers of Dot Matrix, Ink
jet and Laser, Line, Line Matrix, Scanners, Multi-Media
Kits, Plotters, Computer Consumables, Including Dat
Tips.
HSN Code No. 84.71.
Case Law: Monitor and Printer though not essential
parts of computer they are its peripherals. CCE Vs.
CMS Computers Ltd., 2005 (182) ELT 20 (SC).
39
39
25
39
39(3)(a)
1
25
39(3)
1
39
IV
IV
IV
IV
IV
V
IV
IV
V
IV
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
5*
Con Com
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
140
Concentrated Sulphate Lye.
HSN Code No.3804.00.20.
Concentrates for Compound Animal Feed.
HSN Code No.2309.90.20.
Concentrating & Pipe Type Solar Collectors (Renew-
able Energy Equipments and Devices).
Concrete Floor.
Concrete Mix i.e. Ready Mix Concrete (RMC).
HSN Code No.3824.50.10.
Concrete Mixer Lorries (Motor Vehicles).
Concrete Mixers. - HSN Code No.8474.31.10.
Concrete Pipes & their Fittings.
Upto 30-06-2008
From 01-07-2008 to 23.08.2011.
From24.08.2011 onwards.
Concrete Poles.
Case Law: Held to be not Accessories of Electrical
Equipments and Plants. General Goods. CCT Vs.
Gulmohar Ind. (1980) 46 STC 122.
Concrete Pre-stressed Railway Sleepers.
Note: The entry 98 was added by the Act No 10 of
2006 dated 4th Jan 2006, w.e.f 01.12.2005. Upto
30.11.2005 taxable @ 4% under Schedule V.
Concrete Ready-to-use-known as Ready- Mix Con-
crete (RMC) HSN Code No.3824.50.10.
Condemned Tyres and Tubes.
Case Law:Held to be Taxable as Tyres. and Tubes, M.H.
Sharma Vs. State of A.P (1986) 3 APSTJ 192 (STAT).
Condensed Milk.
Condensers.
Case Law: Held to be Machinery/Machinery Part.
Voltas Ltd. Vs. CCE 1999 (112) ELT 406.
Condiments.
Condoms and Contraceptives.
100(137)
89(1)
53
I
1
1
102(39)
45
1
45
45
98(4)
1
1
1
1
1
9
IV
IV
IV
V
V
V
IV
IV
V
IV
IV
IV
V
V
V
V
V
I
5*
5*
5*
14.5**
14.5**
14.5**
5*
4
12.5
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
NIL
Con Con
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
141
Confectionery.
Congo red of Acid Dyes. - HSN Code No.3204.14.21.
Connectors & Relays, Lamp-Holders, Plugs, Sockets,
Miniature circuits Breakers (MCBs), Isolators, Fuses
etc., falling under Excise Tariff Code 8536
Connectors -10/ Modular Plug. HSN Code.85369090.
Authority:CCTs Ref No.PMT/P&L/A.R.Com/97/
2009. Dated 03.09.2010.
Connectors, Switches and Relays for up to 5 Amps
at Voltage not Exceeding 250 Volts, Electronic Fuses.
HSN Code No.8536.
Constant voltage transformers (CVT) and
uninterruptible power sources (UPS).
Case Law: Are accessoreis of computer. Assistant
Commissioner, Special Circle I, Commercial Taxes De-
partment, Jaipur Vs. Bits & Bitts. (2011) 44 VST
416(Raj).
Consumables used for Copier Machines falling un-
der. - HSN Code No.8473.
Contact Lenses. - HSN Code No.9001.3.
G.O.Ms.No.795 Dt: 29th June,2006 w.e.f 01-07-2006
upto 30.06.2006 taxable @ 12.5% under Section V.
Containers falling under. HSN Code No 3923.30.
Containers for Compressed or Liquified Gas of Iron
or Steel. - HSN Code No: 7311.
Containers for Transport of Fluids.
Containers made of Aluminium for any material
(other than compressed or liquefied gas), of a ca-
pacity not exceeding 300lts., whether or not lined
or heat insulated, but not fitted with mechanical or
thermal equipment. - HSN Code No.7612.
Containers made of Aluminium for compressed or
liquefied gas HSN Code No.7613.
1
100(121)
1
1
1
39(7)
1
113(4)
90 (4)
90(14)
90
90(16)
90(17)
V
IV
V
V
V
IV
V
IV
IV
IV
IV
IV
IV
14.5**
5*
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
Con Con
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
142
Containers of all Types (Except Water Storage Tanks).
Containers, Plates, Cups, Soup Bowls, Spoons, Serv-
ing Trays etc. made of plastic.
Case Law: Held to be Containers. State of A.P. Vs. DORA
Plastics (P) Ltd., (2006) 1 APVR 279 (APHC).
Continuous Ambulatory Peritoneal Dialysis (CAPD)
Fluids used for Treatment in Renal Failure Cases
(Life Saving Drugs).
Continuous Automatic Centrifuges including Cen-
trifugal Dryers. - HSN Code No.8421.19.30.
Continuous Casting Machines.
HSN Code No.8454.30.20.
Continuous Heavy duty Ac/stirrer (flame proof )
Authority : A.R.COM/122/2006 Dated: 10-11-2006.
Contraceptives and Condoms.
Control panel used for running of Submersible
Pumps covering. - HSN Code No 8537.
Note: Fall under the residual entry of V Schedule and
liable to tax at @ 12.5%.
Conversion kits.
Converted Slag (scull) of blast furnace (other).
HSN Code No.2619.00.90.
Converted Slag (scull) of blast furnace.
HSN Code No. 2619.00.10.
Converters, Ladles, Ingot Moulds and Casting Ma-
chines, of a kind used in Metallurgy or in Metal
Foundries.
HSN Code No. 8454.
G.O.Ms.No.795, Dt: 29th June, 2006 w.e.f 01-07-2006.
Upto 30-06-2006 they were taxable at 12.5% as per
Schedule V).
Converters. - HSN Code No. 8454.10.00.
90
90
88
102(4)(7)
102(25)
1
9
1
1
100(25)
100(25)
102(25)
102(25)
IV
IV
IV
IV
IV
V
I
V
V
IV
IV
IV
IV
5*
5*
5*
5*
5*
14.5**
NIL
14.5**
14.5**
5*
5*
5*
5*
Con Con
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
143
Conveyor or Transmission Belts or Belting of
Vulcanized Rubber. - HSN Code No. 4010.
Cooked Food/ Cooked Food Articles.
Case Law: Food Articles Supplied / Sold to Air
Companies for service in Air Craft are Taxable-not
exempt. State of Kerala Vs Saj Flight Services (P) Ltd.,
2006 (4) KLT 399.
Cookers.
Cooking Ranges and Utensils (exept made of precious
metals).
Cooldrinks (Coco Cola, Thumsup,Mirinda, Limca etc).
including Aerated Fruit Drinks.
Note: Unaerated fruit drinks, fruit Jams, Jelly, Fruit
Squashed and fruit juices are liable to tax under entry
107 of IV Schedule w.e.f. 01.07.2006 prior to
01.07.2008 were liable to tax @ 12.5% under
Schedule V.
Cooler Fan Motors.
Cooler Pumps.
Coolers and Parts & Accessories.
Coolers Trolleys.
Case Law: Cooler Trolleys are Furniture. Electronic
Ltd. Vs. Superintendent of CE 1995 (75) ELT 724
(SC).
Coolex Glass.
Cooling Apparatus (Air Conditioners).
Cooling Appliances (Air Conditioners).
Cooling Instruments (Air conditioners).
Cooling Microfuge.
Cooling Plants and Parts & Accessories.
Cooling towers and similar plants for direct cooling
(without a separating wall) by means of recircu-
lated water. HSN Code No. 8419.89.40.
12(2)
1
7
7
1
1
1
1
1
1
1
1
1
1
1
1
IV
V
IV
IV
V
V
V
V
V
V
V
V
V
V
V
V
5*
14.5**
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
Coo Coo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
144
Coopers products and parts thereof.
HSN Code No.4416.
Copal. - HSN Code No.1301.90.21.
Copolymer of vinylidene chloride with acrylonitrite,
in the form of expansible beads of a diameter of 4
micrometers or more but not more than 20 mi-
crometers.
HSN Code No. 3904.50.10.
Copolymers of acrylonitrile.
HSN Code No.3906.90.30.
Copolymers, solely of styrene with allyl alcohol, of
any Acetyl value of 175 or more.
HSN Code No.3903.90.10.
Copolymers. - HSN Code No.3905.91.00.
Copper.
Copper Alloy Scrap (NonFerrous Metal Scrap).
Copper and Copper Alloys refined, unwrought.
HSN Code No.7403.
Copper anodes for electrolytic refining.
HSN Code No.7402.
Copper Bars Rods and Profiles. -HSN Code No.7407.
Copper Branded Wires and Strips.
Copper Capton Covered Wires and Strips.
Copper Cotton Covered Wires and Strips.
Copper Utensils.
Copper Fiber Glass Covered Wires and Strips.
Copper Fittings, Strips, Tubes and Pipes.
HSN Code No.7409.
Case Law: Held to be not Accessories of
Refritgerators. Andhra Refrig- eration Co. Vs. State of
A.P. (1999) 114 STC 562.
90(6)
1
100(152)
100(154)
100(151)
100(153)
27(18)
27
27(18)
27(17)
27(22)
1
1
1
7
1
27(24)
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
V
V
IV
V
IV
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
5*
Cop Coo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
145
Copper Foil (whether or not printed or backed with
paper, paper-board,plastics or similar backing
materilas) of a thickness (excluding any backing) not
exceeing 0.15mm.
HSN Code No.7410.
Copper Master Alloys. - HSN Code No.7405.
Copper Matters. - HSN Code No.7401.
Copper Naphthenate. - HSN Code No.3824.20.10.
Copper Ores and Concentrates. - HSN Code No. 2603.
Note: Entry 100 with subentries upto179 was added
by the G.O MS No 502 Rev(CT-II) Dept, dt 1-5-2006
w.e.f 1-5-2006.
Copper Oxides and hydroxides.
HSN Code No.2825.50.00.
Copper Oxychloride (other).
HSN Code No. 2827.41.90.
Copper Oxychloride (other).
HSN Code No. 2827.49.00.
Copper Oxychloride. - HSN Code No.2827.41.10.
Copper Patch Cords. - HSN Code.8544.49.30.
Authority :CCTs Ref No.PMT/P&L/A.R.Com/97/
2009. Dated 03.09.2010.
Copper Plate Electrolytic.
Case Law: Held to be taxable as Copper. Commissioner
of Sales Tax Vs. Ruchika Enterprises (1986) 61 STC 328.
Copper Plates Sheets and Strip of a thick ness ex-
ceeding 0.15 mm. - HSN Code No.7409.
Copper Poly Covered Wires and Strips.
Copper Powders and flakes. - HSN Code No.7406.
Copper Scrap and Waste.
HSN Code No.7404.
Copper Standard wire, cables, plated bands and the
like, not electrically insulated. - HSN Code No.7413.
27(25)
27(20)
27(16)
1
100(9)
100(55)
100(57)
100(57)
100(57)
1
27
27(24)
1
27(21)
27(19)
27(28)
IV
IV
IV
V
IV
IV
IV
IV
IV
V
IV
IV
V
IV
IV
IV
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
5*
5*
5*
Cop Cop
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
146
Copper Sulphate. - HSN Code No.2833.25.00.
Note: This Item was added by G.O.Ms.No.502, dated
01.05.2006.
Case Law: Held to be Pesticides.DCST Vs. Prakash
Traders (1987) 67 STC 239.
Copper Tube or Pipe Fittings (for example, couplings,
elbows, sleeves). - HSN Code No.7412.
Copper Tube or Pipe Fittings (for example, couplings,
elbows, sleeves). - HSN Code No.7412.
Copper Tubes and Pipes. - HSN Code No.7411
Copper Utensils and Kitchenware.
Copper Waste and Scrap. - HSN Code No.7404
Copper wire. - HSN Code No.7408
Copper worked articles. - HSN Code No.7419.99.40 .
Copper. - HSN Code No.7401.
Copra/Copra Powder. - HSN Code No.1203.
Upto 31.07.2008
from 01.08.2008.
Case Law: Copra Powder is to be taxed as Copra.
New Nagpur Copra Ind. Vs. State of M.H. and Others
60 STC 380 & Sri Laxmi Coconut Ind. Vs. State of K.A.
46 STC 404 See 101 STC 547(SC): AIR 1996 SC 1378.
2010 Dated 26.08.2011.
Cops, Spools, Bobbins and Similar Supports of Pa-
per Pulp, Paper or Paper Board (whether or not
perforated or hardened). HSN Code No.4822.
Copy Books. - HSN Code No.4820.
Copying Lathes. - HSN Code No.8458.99.34.
Copyrights.
w.e.f. 01-04-05, vide G.O.Ms. No.818, dt. 30-06-2008.
Case Law: Copyright is an incorporeal movable
property and the expression all kinds of movable
property in the definition of goods will cover the
same. A.V. Meiyappan Vs. CCT. (1967) 20 STC 115.
100(63)
27(27)
45(13)
45(12)
7
27(19)
27(23)
1
27(16)
75
32
90(9)
25
102(28)
2(ix)
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
I
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
4
NIL
5*
5*
5*
5*
Cop Cop
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
147
Coral.
Cord (Braided Cords). Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cotton Fabrics. Govt.of Madras
Vs. Madurai Branded Cord & Tape Producers Co-Op.
Ind. Society (1968)22 STC 470.
Cordage, Cable, Ropes and Twine of Jute.
HSN Code No.5607.10.10.
Cordage, Cable, Ropes and Twine, of Cotton.
HSN Code No.5607.90.20.
Cordite (Gun Powder).
Cordless Line Telephone Handsets.
Cored Solder Wire.
Coriander / Coriander Powder.
Corks and Stoppers of Natural Cork.
HSN Code No.4503.
Note: These Items was added by Sub entries from
180 to 231 are added to entry 100 vide
G.O.Ms.No.656, Revenue (CT-II), 2nd June, 2006 w.e.f
01-06-2006. Upto 31.05.06 they were liable to tax
at 12.5% as per under Schedule V.
Corn Flakes.
Corn Flour / Corn Syrup.
Correcting Fluid. - HSN Code No.3824.90.24.
Corrugated / Plain Black or Galvanised Iron/Steel
Sheets.
Corrugated Board (Paper Board).
HSN Code No.4811
3
1
127
100(216)
100(216)
1
39(9)
1
59(7)(b)
100(213)
1
1
100(148)
70
44
III
45
IV
IV
IV
V
IV
V
IV
IV
V
V
IV
IV
IV
1
NIL
5*
5*
5*
14.5**
5*
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
Cor Cor
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
148
Corrugated Boxes.
Corrugated Sheets made of Iron & Steel.
Corsets (Readymade Garments).
Corundum or Emery Coated Paper.
HSN Code No.6805.20.10.
Cosmetics and Toilet preparations.
Cosmetics, including Cosmetic Preparations.
Case Law: The term Cosmetics mean any article
intended to be rubbed, poured, sprinkled or sprayed
or otherwise applied to human body for cleaning,
beautifying, promoting attractiveness or altering ap-
pearance. State of Goa Vs. Colfax Laboratories Ltd.
(2003) 158 ELT 18 (SC), (2003) 9 Scale 47, (2003) 7
SLT 183, (2003) 132 STC 251 (SC).
Costume Jewellery.
2005 dt. 26-10-2005 w.e.f 1-9-2005. Upto 31.08.2005
were liable to tax at 12.5% as per Schedule V.
Costumes (Readymade Garments).
Cottage Cheese (paneer), Pickles, Sauces, Porridge,
Marmalade & Honey.
Note: These Items have been added to Entry 107 as
per G.O.Ms. No. 818, Rev. dt. 30-06-2008 w.e.f. 01-
07-2008 upto 30.06.2008 they are liable to be tax
@12.5% under Schedule V.
Cotter Pins of all Kinds.
Cotton (Both Ginned or Un-ginned) excluding Cotton
Waste.
HSN Code No.5201.
Cotton Acid Oil.
Case Law: Held to be Vegetable Oils. Coromandel Agro
Products & Oil Ltd. Vs. State of A.P. (7 APSTJ 4).
Cotton Bandage Cloth. - HSN Code No.8814.
90
70
52
100(218)
1
1
96
52
107(c)
1
79
67
21
IV
IV
IV
IV
V
V
IV
IV
IV
V
IV
IV
I
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
14.5**
5*
5*
NIL
Cot Cor
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
149
Bandage Cloth and not for wearing. Raja Medical
Stores Vs. State of A.P (STAT T.A.No.174/76 Dt.
31.08.1976).
Cotton Based Tarpaulin.
Upto 22.07.2009.
From 23.07.2009. (As per Act 20/2009).
Case Law: Falls under Cotton Fabrics under Entry
52.06 of Central Excise Tarrif Act-not liable to Sales
Tax. Reliance Trading Company Vs.State of Kerala)
(2006) 48 STA 122(S.C).
Cotton Belts or beltings.
Cotton Canvas.
Upto 22.07.2009
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cotton Fabrics. State of A.P. Vs.
Binny Ltd. (1992) 86 STC 207 (APSTJ 182 (APHC &
DCCT Vs. Parekh Bros.(2000) 119 STC 166.
Cotton Carding Machines. -HSN Code No.8445.11.10.
Cotton cloth dipped in a Mixture of Wax, China Clay
and yellow chlorine etc.,
Upto 22.07.2009
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cotton fabric. C.C.E. Vs.
Ducksold(I) Ltd. and anothers (2006) 47 STA 45(SC).
Cotton Coated Fabrics.
Upto 22.07.2009
45
86
12
45
86
102(20)
45
86
45
I
IV
IV
I
IV
IV
I
IV
I
NIL
5*
5*
NIL
5*
5*
NIL
5*
NIL
Cot Cot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
150
2012 -5 dated. 14.11.2012.
01.04.2012..
Case Law: Held to be Cotton Fabrics. R.D. Patel &
Sons Vs. State of A.P. (2000) 29 APSTJ 153 (STAT)CST
Vs. Arora Material Store (1982) 51 STC 235 and Feno
Plast Vs. State of A.P. (1999) 114 STC 559: 1998 27
APSTJ 244(SC).
Cotton Combing Machines. HSN Code No.8445.12.10.
Cotton Dhoti/Cotton Saris/Cotton Cloth.
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cotton Fabrics. Govt. of A.P. Vs.
Pachipulusulu Vs. Rao & Another (1960) 11 STC 561.
Cotton Fabric.
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Cotton fabrics excluding fabrics, made ups and gar-
ments made from handlooml khadi cloth ***[or pro-
duced and sold by the power loom units in the State
to dealers registered under the Act only at the point
of sale in the hands of powerloom units.]. * Added by
Noti. II in G.OMs.No.58, dt. 25-1-2012, w.r.e.f.
11-7-2011. **The word zari omitted by Noti. VI in
86
102(20)
45
127
45
127
IV
IV
I
IV
I
IV
5*
5*
NIL
5*
NIL
5*
Cot Cot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
151
G.OMs.No.58, dt.25-1-2012, w.e.f. 11-7-2011.
***Added by NotiYII in G.OMs.No.58, dt.25-1-2012,
w.e.f 11-7-2011. From 01.04.2005 to 10.07.2011.
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Cotton fabrics, manmade fabrics, woolen fabrics,
textile made ups, bedsheets, pillow covers, towels,
blankets, traveling rugs, curtains **[xxx] and embroi-
dery articles excluding fabrics, made ups and
garments made from handloom khadi cloth ***[or
produced and sold by the power loom units in the
State to dealers registered under the Act only at the
point of sale in the hands of powerloom units.] *
Added by Noti. II in G.OMs.No.58, dt. 25-1-2012, w.r.e.f.
G.OMs.No.58, dt.25-1-2012, w.ej 11-7-2011. ***Added
by Noti. VII in G.OMs.No.58, dt.25-1-2012, w.e.f
11-7-2011.From 01.04.2005 to 10.07.2011. Upto
10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Cotton Fibre Winding (including weft-winding) or
Reeling Machines, automatic or otherwise. - HSN
Code No. 8445.40.10.
Cotton Durries other than woven on Handlooms.
Note: Handloom Woven Durries are exempted per
Upto 10.07.2011
45
127
45
127
102(20)
45
1
IV
I
IV
IV
I
NIL
5*
NIL
5*
5*
NIL
Cot Cot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
152
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law : Durries are woven fabrics. Moti Lal Co.
Vs. State of Rajasthan. (1982) 49 STC 127.
Cotton Ginning Machine including cotton process-
ing machine. HSNCode No.8445.19.10.
Cotton Gloves.
Case Law: Held to be Hosiery Goods but not
Readymade Goods. Kaniappan (Died)& Others Vs.
State of T.N. (1986) 61 STC 25.
Cotton Hand Bags.
Cotton Hank Yarn
Cotton Hose Pipe & Fittings thereof.
HSN Code No.4009.
Cotton Hosiery Hat Knitting & Stitch Bonding Ma-
chines HSN Code No. 8447 20 30
Cotton Hosiery Knitting Machines.
HSN Code No.8447.12.20.
Cotton Hosiery Goods.
Cotton Hosiery Hand Knitting Machines.
HSN Code No.8447.11.20.
Cotton Processing Machines (including cotton gin-
ning Machine). - HSN Code No.8445.19.10.
Cotton Ropes. - HSN Code No.5607.90.20.
Case Law: Held to be not Cotton Fabrics.
M.Muthusavari Pillai & Sons Vs. State of T.N. (1977)
39 STC 359.
Cotton Seed Bran/Cotton Seed Hulls.
Case Law: Is Catle Feed. [Coromandal Agro Products
Oils Ltd. Vs.State of A.P. (1987) 5 APSTJ 33 (APHC)]
Cotton Seed Husk.
127
102(20)
34
90
10
33
102(22)
102(22)
34
102(22)
102(20)
100(216)
3
3
IV
IV
IV
IV
I
IV
IV
IV
IV
IV
IV
IV
I
I
5*
5*
5*
5*
NIL
5*
5*
5*
5*
5*
5*
5*
NIL
NIL
Cot Cot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
153
Cotton Seed Linters.
Case Law: Held to be Cotton Waste and not General
Goods. A.T.Oil Mills Vs. State of A.P. (1976) 37 STC 603.
Cotton Seed Oil.
Cotton Seed Oil Cake.
Cotton Seed Sledge Oil.
Case Law: Held to be Vegetable Oils. Coromandal Agro
Products & Oil Ltd. Vs. State of A.P. (7 APSTJ 4).
Cotton Seeds. - HSN Code No.1207.20.90.
Cotton Sewing Thread.
Cotton Surgical/Cotton Bandages.
Cotton Tapes, Nawars and Laces.
Cotton Tyre Cord
From 01.04.2005 to 10.07.2011.
From 11.07.2011
Case Law: Held to be Cotton Fabrics. State of T.N. Vs.
Madura Coats Ltd. (1996)100 STC 403. & Gokak Mills
Vs. State of Karnataka (1997)104 STC 286.
Cotton Waste. - HSN Code No.5202.
Cotton Weaving Machines, Automatic.
HSN Code No.8446.21.10.
Cotton Weaving Machines. HSN Code No.8446.29.10.
Cotton Yarn.
Cotton Yarn in Cones.
Cotton Yarn in Hanks
Cotton Waste and Yarn Waste.
Cotton, Cotton Lint (Indigenous/Imported) Baled ,
Pressed or Otherwise, but not including Cotton
Waste. - HSN Code No.5207.
Cough Drops.
Case Law: Cough Drops (Medicated) are Medicines.
Naturalle Health Products (P) Ltd. Vs. C.C.E. 2003(8)
JT 614: 2003 (158) ELT 257: 2003 (111) ECR 513: 2003
(90) ECC 515.
22
67
87
67
77
6
88
43
45
127
22
102(21)
102(21)
6
6
10
22
79
88
IV
IV
IV
IV
IV
IV
IV
IV
I
IV
IV
IV
IV
IV
IV
I
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
NIL
5*
5*
5*
5*
5*
5*
NIL
5*
5*
5*
Cou Cot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
154
Coumarin, Methylcoumarins and Ethylcoumarins
HSN Code No.2932.21.00.
Coumarone-indene resins. HSN Code No.3911.10.10.
Counter Scales/Weighing Machines. (Personal
weighing machines, including baby scales and House
hold scales).
HSN Code No.8423.10.00.
Country Bricks made of Baked Clay Whether Ma-
chine made or Hand Made.
Country Drugs & Medicines.
Country Liquor (Toddy, Neera & Arrack).
Country Tiles Made of Baked Clay & Whether Ma-
chine made or Handmade.
Coupling Boxes (Electrical Goods).
Cover Paper.
Covers Made of Papers or Plastics.
Covers of Electric Storage Batteries.
CPU (Computer Peripherals).
Crabs and other sea food except when it is sold in
frozen state or in a sealed container liable to tax
@5% as per Entry 12 of IV Schedule.
Crackers and Fireworks of All Kinds.
Cradle made of Wood.
Case Law: Held to be Furniture. K. Ramakrishna Rao
Vs.State of Karnataka (1982) 49 STC 275.
Cradle made other than of Wood.
Case Law: Held to be Furniture. K. Ramakrishna Rao
Vs. State of Karnataka (1982) 49 STC 275.
Craft Paper.
Case Law: Held to be Packing and Wrapping Paper,
Khatema Fibres Ltd. Vs. State of U.P. (2004) 135 STC
193 (SC).
Craft Waste Paper.
Case Law: Is Paper. M.J.Sheela, Remya Agencies Vs.
State of State of Kerala. (2011) 46 VST 29.
100(111)
100(159)
1
3
32
33
3
1
44
90
1
39
24
1
1
1
44
44
IV
IV
V
IV
IV
I
IV
V
IV
IV
V
IV
I
V
V
V
IV
IV
5*
5*
14.5**
5*
5*
NIL
5*
14.5**
5*
5*
14.5**
5*
NIL
14.5**
14.5**
14.5**
5*
5*
Cra Cou
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
155
Crane Lorries including Floating Cranes.
Crane spares safe track D.S.L.System.
HSN Code No:8544, 8537,7308.
Cranes.
Case Law: Crane is a Machine for raising, lowering
and moving heavy weights. TATA Iron & Steel Vs.
Union of India 1988 (33) ELT 297.
Crank Shaft.
Crankshaft lathes. - HSN Code No.8458.99.41.
Crash Helmets.
Case Law: Are General Goods Vide Board of Revenue
Ref. L.200 / 77 Dt. 12.04.1977.
Crates made of wood. - HSN Code No.4415.
Crates. - HSN Code No. 4415.
Cravat (Tie) (Readymade Garments)
Crawler Mounted Gasoline Operated Crane.
Case Law: Held to be not Mortor Vehicle but Ma-
chinery. CST Vs. Voltas Ltd. (1968)22 STC 185.
Crawler Tractors
Case Law: Held that it is not a Motor Vehicle and to
be Taxed only under the Entry Tractors etc., Track
Parts of India Ltd. Vs. Collector 1987 (31) ELT 98 &
General Marketing and Mfg. Co. Ltd Vs. State of T.N.
(1980)45 STC 96.
Crayons.
Crayplas Compound.
Cream Laid Paper/Crinkled Paper
Cream Separators (Machinery).
HSN Code No.8421.11.00.
Upto 30.06.2006 they were liable to tax at 12.5%
under Schedule V.
Cream Whippers.
1
1
1
1
102(28)
1
90(5)
90(5)
52
1
63
68(2)
1
44
102(4)(a)
7
V
V
V
V
IV
V
IV
IV
IV
V
IV
IV
V
IV
IV
IV
14.5**
14.5**
14.5**
14.5**
5*
12.5*
5*
5*
5*
14.5**
5*
5*
14.5**
5*
5*
5*
Cre Cra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
156
Cream Wove Paper / Crepe Paper.
Case Law: Held to be Printing and Writing Paper. In
Re:A.P. Paper Mills Ltd. 1982 (10) ELT.
Credit of Duty Entitlement Pass Book. (w.e.f. 01-04-
05, G.O.Ms. No. 818, dt. 30-06-2008.)
Creosote Oils (other). - HSN Code No.2707.99.00.
Creosote Oils. - HSN Code No.2707.91.00.
Cresol Formaldehyde Oxide.
HSN Code No.3909.40.10.
Crochet Laces.
From 01.04.2005 to 17.08.2005 - Act No.23/2005.
From 18.08.2005 to 30.04.2009 - Act No.20/2009.
From 01.05.2009 to 14.01.2012 -
Crockery.
Case Law 1: Crockery means all kinds of earthen-
ware vessels of backed clay for domestic use (C.S.T.
Vs. Blue Spot (1979) 435 STC 376 (All). 2. The Ordi-
nary Meaning of the word Utensil is vide enough
to include any needful or necessary in a household
and not confined to those utensils only which are
generally used in a kitchen. Yadav Metal Industries
Vs. Commissioner of Sales Tax, M.P. (1980) 46 STC 30.
CaseLaw 3: In common parlance utensils mean
Crossing Sleeper Bars (Iron and Steel).
Crossing Sleepers (Iron and Steel).
Cross-Talk Meters, fall under. - HSN Code No.9030.
Crowbar (Agricultural Implements Worked or Op-
erated exclusively by Human Power).
Crowbar with Spade End.
44
2(vi)
1
100(32)
100(157)
1
52
1
1
7
70
70
39
1
1
IV
IV
V
IV
IV
V
IV
V
V
IV
IV
IV
IV
I
I
5*
5*
14.5**
5*
5*
12.5
4
12.5
14.5**
5*
5*
5*
5*
NIL
NIL
Cro Cre
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
157
Crown corks. - HSN Code No.8309.10.00
Crucibles.
Crude Oil Storage Tank. - HSN Code No.8419.89.10.
Crude Petroleum Oil - HSN Code No.2709.
Cruise Ships, Excursion Boats, Ferry Boats Cargo
Ships, Barges and similar Vessels for the transport
of persons or goods. HSN Code No.8901.
Cruise ships. - HSN Code No.8901.
Crushed Bones.
Case Law: Are different from Raw Bones.
P.Subbaraju & Co. Vs. State of A.P. (1989) 72 STC 317.
Crushed Malt.
Crushed PP Caps.
Crushed Tobacco/Tobacco Stalks.
Case Law: Held to be Tobacco. K.N.Krishnaiah Setty
& Sons Vs.DCTO, Hindupur (1963) 14 STC 1.
Crushing or Grinding Machines.
Crutches (Aids for Physically Disadvantaged Persons).
CT Meter Boxes.
CT Scanner.
Upto 30-06-2006
From 01-07-2006
Cubebs.
Cuddapah (Kadapa) Stones / Slabs(Both Unpolished
and Polished). HSN Code No.6801.
Culinary Pastes (Tamarind, Ginger and Garlic Pastes)
Culled Birds.
Cullet and other waste and scrap of glass in the mass.
HSN Code No.7001.
Note: Sub entries from 180 to 231 are added to entry
100 vide G.O.Ms.No.656, Revenue (CT-II), 2nd June,
100(179)
23
1
81
56
56(1)
1
1
1
47
102(39)
2
1
1
111
32
42
1
24
100(220)
IV
IV
V
IV
IV
IV
V
V
V
I
IV
I
V
V
IV
IV
IV
V
I
IV
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
NIL
5*
NIL
14.5**
12.5
5*
5*
5*
14.5**
NIL
5*
Cul Cro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
158
2006 w.e.f 01-06-2006. Upto 31.05.2006 they were
Cultured Pearls or Precious Stones.
Case Law: Manasarovar Pearls (India) PVt. Ltd., Vs.
State of A.P. 50 APSTJ 211.
Cumene (Cyclanes, Cyclenes and Cycloterpenes)
HSN Code No.2902.70.00.
Cumin Seeds (Zeera) Spices. - HSN Code.0909.30.
Cup Boards.
Case Law: Held to be Furniture. Inter Scape Vs. CCE
2003 (157) ELT 221.
Cupboard Fresheners.
Cuprous chloride (other). HSN Code No. 2827.39.90.
Cuprous chloride. - HSN Code No.2827.39.40.
Cups (Sports Goods).
Cups and Plates made of Leaves.
Cups made of plastic.
CaseLaw : In common parlance utensils mean
Cups, Plates and Glasses made of Paper.
G.O.Ms.No.795 Dt: 29th June 2006 w.e.f 01-07-2006.
Curd.
Curd Bean (Soya Bean Curd).
Note: Curd Bean Soya Bean Curd, made from
cooked and fermented beans and used in Eastern
countries to supplement meat and fish. (Good House-
keeping Cookery Encyclopedia Volume 2).
Curd Makers.
Curds (Yoghurt).
Curling Tone Beaters.
Current (Electrical ) Transformers.
Curry Powders.
3
100(82)
59(7)(c)
1
1
100(57)
100(57)
60
42
7
110
1
7
11
7
1
59
III
IV
IV
V
V
IV
IV
IV
I
IV
IV
V
IV
I
IV
V
IV
1
5*
5*
14.5**
14.5**
5*
5*
5*
NIL
5*
5*
14.5**
5*
NIL
5*
14.5**
5*
Cur Cul
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
159
Curry Puffs, Dil Kush, Dil Pasand.
Curtain Panels with and without glass.
2010. Dated.03.01.2011.
Curtain Rods.
Curtains, Draperies and Screens and Cushion covers.
From 1.4.2005 to17.08.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2011
From 11.07.2011
17.08.2005. they were taxable at 12.5% as per
Schedule V.
Cushion Gum. - HSN Code 4002.99.20.
Authority:A.R.COM/75/2006 Dated: 29-09-2006.
Cushions (Synthetic Foam Products).
Custard.
Note: Custard 1.A backed sweetened mixture of
Eggs and Milk. 2.A sauce made of Milk and Sugar,
thickened with cornflour. (The New Collins Concise
English Dictionary).
Custard Powder.
Cut Waste Newsprint.
Case Law: Is Printing Paper and not Waste Paper.
Kamadhune Paper Agencies Vs. State of A.P. (1998) 26
APSTJ 263 STAT).
Cut Backs, Bituminous or Asphams.
HSN Code.2715.00.10.
Cut Sizes of Timber.
Cut Tobacco.
Cutch (Catechu) extracts. HSN Code No.3203.00.10.
Cutch Extract (Tanning Material).
HSN Code No.3201.90.90.
1
1
1
1
52
45
127
100(167)
1
1
1
44
14
1
47
100(120)
100(118)
V
V
V
V
IV
I
IV
IV
V
V
V
IV
IV
V
I
IV
IV
14.5**
14.5**
14.5**
12.5
4
NIL
5*
5*
14.5**
14.5**
14.5**
5*
5*
14.5**
NIL
5*
5*
Cur Cut
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
160
Cutlery (Except Spoons).
items of daily household use generally used for
preparing, serving or keeping food or beverages.
P.L. Plastics Vs. CCT, M.P. & Others (2012) 55 VST
278.
Cutters (Tools). - HSN Code No.8207.70.10.
Cutting and Clicking Dies. HSN Code No.8208.90.40.
Cutting Machines. - HSN Code No.8441.10.
Cutting Pliers. - HSN Code No.8203.20.00.
Cutting Plotter. - HSN Code No.8441.
Cuttings, Borings, End Pieces and Scrap of Iron and
Steel. HSN Code No.7204
Cyanates. - HSN Code No.2838.00.20.
Cyanides and cyanide oxides of sodium (other).
Cyanides and cyanide Oxides of Sodium.
HSN Code No.2837.11.00.
Cyanides, cyanide oxides and complex Cyanides.
HSN Code No.2837.
Note: This entry was added by G.O.Ms.No.502, dated
Cyanuric Acid and its Salts. HSN Code No.2933.69.10.
Cyclanes, cyclenes and cycloterpenes (other).
HSN Code No.2902.19.00.
Cyclanic, cyclenic or cycloterpenic mono
orpolyamines, and their derivatives; salts thereof.
Cycle / Cycle Rickshaw Rims.
Case Law: Held to be falling within sub-clause (xiv)
of sub-section (4)of section 14 of CST Act.
Dewan Enterprises Vs. CST (1996) 102 STC 67 (SC)
(1996) 23 APSTJ 46 (SC).
1
103(6)
103(7)
102(16)
103(2)
102(16)
71
100(69)
100(68)
100(68)
100(68)
100(112)
100(82)
100(101)
70 (xiv)
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Cut Cyc
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
161
Cycle Brakes including coaster braking hubs and
Hun braking and parts there of.
Cycle Combinations.
Case Law: Held to be Cycle accessories.
CST Vs. Janatha Cycle Stores. (1986)62 STC 20.
Cycle Dynamo Lights.
Cycle Frames & Parts. HSN Code No.8714.91.
Cycle Hubs, other than coaster braking hubs and hub
brakes, and free wheels sprocket wheels.
Cycle Locks.
Case Law: Held to be Cycle accessories.
Kumar Agencies Vs. CST. (1989) 72 STC 140.
Cycle Pedals and crank - gear, and parts thereof.
Cycle Pneumatic tyres of Rubber, of a kind.
Cycle Pumps. - HSN Code No.8414.20.10.
Cycle Rexine Saddle Cover.
Case Law: Held to be neither Part nor Accessory of
Cycles.
C.S.T. Vs. Free India Cycle Ind. (1970) 26 STC 428.
Cycle Rickshaws and 3- Wheeled Powered Cycle
Rickshaws inner tubes of rubber of a kind used in
tyres of. - HSN Code No.4013.90.50.
Cycle Rickshaws and Parts and Accessories thereof
Cycle Saddles. - HSN Code No.8714.95.
Cycle Wheel Rims. - HSN Code No.8714.92.
Case Law: Cycle Wheel Rim fall under the Entry Iron
and Steel.
Dewan Enterprises Vs. CST. AIR 1996 SC 2029 = 1996
(8) SCC 351 = (1996)102 STC 67 (SC).
Cycles and bicycles not motorized.
HSN Code No.8712.
13
13
1
13
13
13
13
13
1
1
13
13
13
70(xiv)
13
IV
IV
V
IV
IV
IV
IV
IV
V
V
IV
IV
IV
IV
IV
5*
5*
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
Cyc Cyc
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
162
Cycles Inner tubes of rubber of a kind.
Cycles. - HSN Code No.8714.91.
Cyclic Alcohols and their Hallogenated, Sulphonated,
Nitrated or Nitro sated derivatives.
HSN Code No.2906.
Note: This Entry was added by G.O.Ms.No.502, dated
01.05.2006. Upto 30.04.2006 these items were tax-
Cyclic Hydrocarbons. - HSN Code No.2902.
Cyclo Mixer.
Cyclohexane. - HSN Code No.2902.11.00.
Cyclohexanol, methylcyclohexanols and
dimethylcyclohexanols.
HSN Code No.2906.12.00.
Cyclohexylamine. - HSN Code No.2921.30.10.
Cylinders for Gas. - HSN Code No.7309.
Cylinders of Calendering or other Rolling Machines.
HSN Code No.8420.91.00.
Cylindrical Grinders. - HSN Code No.8460.29.10.
Cysteanune HCl. - HSN Code No.2942.00.26.
D(-) para hydroxy danes salts.
HSN Code No.2942.00.16.
D(-) phenyl glycin chloride HCL (DPGCH). - HSN Code
No. 2942 00 23
D.D.T. (excluding D.D.T. of heading 2903 62)
HSN Code No. 3808.10.17.
D.D.V.P.(Dimethyl-dichloro-vinyl-phosphate)HSN
Code No.3808.10.16.
Dabbas (Tins) and Trays.
Case Law: Held to be Containers [Sandeep Metal Ind.
Vs. CCE 1991 (55) ELT 142 affirmed in 1991(55) ELT
13
13
100(86)
100(82)
1
100(82)
100(86)
100(101)
90(13)
102(3)
102(30)
100(117)
100(117)
100(117)
100(140)
100(140)
90
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Cyc Dab
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
163
A 142 (SC) and also State of A.P. Vs. pulp N pack (p)
Ltd. (1995) 98 STC 165:(1995) 20 APSTJ 48 9APHC)]
Dalchini (Dar Chini) Chakka ( Cinnamon).
Damaged Rice.
Dammar batu. - HSN Code No.1301.90.22.
Damp Proof or Water Proof compounds.
HSN Code No.3824.40.10.
Damping Hose Cloth. Upto 10.07.2011
From 11.07.2011
Case Law: Held to be Textiles (Cotton Fabrics).
Silver Chem Ind. Vs.State of T.N. 91980) 45 STC 315.
Danagraph Cameras.
Case Law: Held to be Photographic Cameras.
Collector of CE Vs. Bharath Vijay Mills 1986 (24) ELT
662.
Danazol Cap (Life Saving Drugs).
Danes salt of D(-) phenyl glycine.
HSN Code No. 2942.00.15.
DAT Drives & Tapes (Computer Peripherals).
Data/Graphic Display Tubes, other than TV Picture
Tubes and Parts thereof.
HSN Code No. 8540.40.00.
Data Acquisition Equipment.
HSN Code No.9032.89.90.
2010. Dated 12.05.2011.
Data Processing Machine.
Date Fruit (Wet Dates)
Upto 30-06-2006
From 01-07-2006.
Case Law: Not a Fresh Fruit.
Kankani Trading Co., Vs. State of A.P. (1996) 3 APSTJ1
& Sail Rikhaji Furtarnal & Another Vs. State of A.P.
(1996) 3 APSTJ 1 & Sail Rikhaji Furtarnal & Another
59
85
1
100(203)
45
127
1
88
100(117)
39
39(22)
1
39
1
109
IV
IV
V
IV
I
IV
V
IV
IV
IV
IV
V
IV
V
IV
5*
5*
14.5**
5*
NIL
5*
14.5**
5*
5*
5*
5*
14.5**
5*
12.5
5*
Dat Dal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
164
Vs. State of A.P. (1992) 85 STC 1(SC): (1991) 12 APSTJ
45 (SC).
DC Micromotors Motors of an output not exceeding
37.5 Watts. - HSN Code No.8501.10.11.
DDT (Dichloro-diphenyl-trichloroethane).
HSN Code No.2903.62.29.
DDT-Technical 75 Wdp. - HSN Code No.2903.62.21.
De Oilded Rice Bran. - HSN Code No.2302.2010.
Case Law: De-Oiled Rice Bran is Rice Bran. [Sethia
Oils Ltd. Vs. ACCT. (2004) 137 STC 41].
De Oiled Cake Powder .
Case Law: Held to be different from De-Oiled Cake.
GeneralGoods. [State of A.P. Vs. Modern Proteins Ltd.
(1994) 95 STC 181 (SC)].
De Oiled Cakes.
De Oiled Silk Warm Pupae.
Case Law: Held to be Poultry Feed. (India Oils &
Fertilisers Corp. Vs. State of A.P(1990) APSTJ 118
(STAT)].
De Odourizers whether Odourless or with Odour.
Debarked Hard Wood Billets.
Case Law: Held to be not Firewood or Timber. [Surya
General Stores Vs. State of A.P. (1997)24 APSTJ 37].
Decanter centrifuges horizontal bowl.
HSN Code No.8421.19.50.
Decofal.
Case Law: Held that it is a Mite Killer and hence
Pesticides. Harshadray N. Doshi Vs. CCE 1985(19)ELT
156].
Decolam Sheets.
Decolourising earths and fullers earth.
Decommissioned Submarine (for scraping).
HSN Code No:8908.
39(5)(a)
100(83)
100(83)
35
1
87
3
1
1
102(4)(g)
20
1
100(182)
56
IV
IV
IV
IV
V
IV
I
V
V
IV
IV
V
IV
IV
5*
5*
5*
5*
14.5**
5*
NIL
14.5**
14.5**
5*
5*
14.5**
5*
5*
Dec DC
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
165
Deconol is not fertilizer nor pesticide, insecticide,
Herbicide or Vidicide.
Case Law: Sairam and Co., Vs. State of A.P. 49 APSTJ
66.
Decoplast.
Case Law: Held to be Plastic Emulsion Paints. Asian
Paints (India) Ltd. Vs. CCE (1988) 70 STC 38 (SC): 1988
(35) ELT 3 (SC).
Decoration Paper. HSN Code No.4814.20.00.
Decorative Fabrics. HSN Code No.5310.90.20.
Decorative Laminates. - HSN Code No.4823.90.19.
Decorative Panels of T.Vs.
Decorative Serial Bulbs.
Decoy Birds. (Other than those of Heading 9208).
HSN Code No.9507.
Deed or Cash Boxes.
Deep Tube Well Turbine Pumps.
Deep Freezers (Refrigeration).
Deep hole Machine Tools. HSN Code No.8459.29.40.
Deepwell Jet Monoblocs. - HSN Code No: 8413.
Defectives, Rejects, Cuttings or and pieces of any of
the Categories of item (i) to (xiv) of entry 70 i,e.
Iron Steel.
De-Flouride Water Filter.
Degras. - HSN Code No.1522.00.10.
Degras: residues resulting from the treatment of fatty
substances or animal or vegetable waxes(other).
HSN Code No.1522.00.90.
Degras: residues resulting from the treatment of fatty
substances or animal or vegetable waxes.
De-Husking Rice Rubber Rollers. - Dehusking rub-
ber rollers are parts of rice mill Machinery.
HSN Code No.8437.90.20. Upto 30-06-2006
I
1
44
100(215)
100(173)
1
1
60(3)
90
17
1
102(29)
17
71(iii)
7
100(3)
100(3)
100(3)
1
V
V
IV
IV
IV
V
V
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
V
14.5**
14.5**
5*
5*
5*
14.5**
14.5**
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
12.5
De- Dec
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
166
Deiform Pums and its Spare Parts. - H.S.N. Code.8413.
Authority:CCTs Ref.No. PMT/P&L/A.R.Com/6/
2010. Dated:06.08.2010.
Delivery Tricycles.
Delivery Vans.
De-Mineralized Water.
Demodulators. - HSN Code.8527.90.12.
Denature Resins.
Denatured (Impure) Spirit.
Denatured Ethyl Alcohol of any strength.
Note: This Entry wass added by G.O.Ms.No.502, dated
Denatured Salt.
Case Law: Held to be Salt. HPL Chemical Ltd. Vs. CCE
(2006) 2APVR SC.
Dentacain.
2009 Dated 30.07.2010.
Dental Cements and other Dental fillings, Bone Re-
constructions Cements. - HSN Code.3006.40.00.
Dental Chair.
Dental Extraction Forceps Elevators etc.,
Dental Filling Cements.
Dental Instruments for Diagnostics.
102(ii)
1
36(i)
1
36(i)
39(16)(b)
88/111
1
100(6)
35
88
88
88/111
88/111
88/111
88/111
IV
V
I
V
I
V
IV
V
IV
I
IV
IV
V
V
V
V
5*
14.5**
NIL
14.5**
NIL
14.5**
5*
14.5**
5*
NIL
5*
5*
14.5**
14.5**
14.5**
14.5**
Den Dei
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
167
Dental Laboratory Equipments.
Dental Micro Motor for Laboratory and Clinical use.
Dental Plasters.
Dental Scalers.
Dental Snuff.
Case Law: Held to be Tobacco. B.Dar Laborataries
Vs. State of Gujarat (1968) 22 STC 160.
Dental X-ray Units.
Deodorants.
Deodorised Kerosene.
De-Oiled Cakes.
De-Oiled Rice Bran. - HSN Code No.2302.20.10.
Deoiled Soya Bean Nuggetts/Chunks.
HSN Code No: 2106.
DEPB & REP License.
Depilatories & Depilatory Soaps / Creams.
Case Law: A depilatory is used for the purpose of
cleansing and grooming ones person and it is a
toilet aticle, [C.C. Mahajan and Co. Vs. The State of
Bombay (1958) 9 STC 133].
Derivatives (other) perhalogenated only with fluo-
rine and chlorine. - HSN Code No.2903.45.
Derivatives containing only nitro or only nitroso
groups. - HSN Code No.2904.20.
Derivatives containing only sulpho groups, their salts
and ethyl esters. - HSN Code No.2904.10.
Dermicool Powder/Prickly Heat Powder is a medi-
cine. Paras Pharmaceuticals Vs. State of M.P. (2012)
48 VST 550 (MP).
88/111
88/111
88/111
88/111
47
88/111
1
1
87
35(1)
1
2
1
100(83)
100(84)
100(84)
88
V
V
V
V
I
V
V
V
IV
IV
V
IV
V
IV
IV
IV
IV
14.5**
14.5**
14.5**
14.5**
NIL
14.5**
14.5**
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
Der Den
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
168
Desiccated Coconut. Upto 31-3-2008
From 01-04-2008.
Case Law: Dessicated coconut in powder form is
coconut (Modi Industries Vs. State of Orissa (2005) 5
RC 66 (SC)(2005)141 STC155 (SC).
* Note: 1.By G.O. Ms. 575, Rev. dt. 04-04-2008, Coco-
nuts were deleted from Entry 74 of the IV Schedule
and added as Entry 32 of Ist Schedule w.e.f. 01-04-
2008. 2. By G.O.Ms. No. 576, Rev. dt. 04-04-08, Inter
State Sales of Coconuts made to registered dealers
have also been exampted from Tax under CST Act.
Designs registered under the Designs Act, 1911.
(w.e.f. 01-04-05, G.O.Ms. No. 818, dt. 30-06-2008).
Despatch Cases.
Detergent Cakes, Soaps, Powders and Liquids.
Detergents in all Forms.
Detonators (Electrical).
Case Law: Held to be not Electrical Goods. State of
A.P. Vs. Indian Detonators Ltd. (1971) 28 STC 84 & State
of T.N. Vs. Southern Explosives Co.(1984) 57 STC 173 .
Dettol & Dettol Antiseptic Cream.
Case Law: Held to be Drugs and not Cosmetics. State
of Orissa Vs. Reckitt & Colman of India Ltd. (1995) 97
STC 279] and (2) Reckitt Piramal Ltd. Vs. State of A.P.
(APTTR 2004 Vol. IV 6 P.165 (STAT).
Dewaxed and Decolourised Lac.
HSN Code No.1301.10.40.
Dextran. - HSN Code No.3913.90.30.
Dextrins and other modified Starches (for example,
pregelatinised or esterified starches).
HSN Code No.3505.
2006 w.e.f 01-06-2006. Upto 31.05.06 they were li-
74
32
2(x)
90
1
1
1
88
1
100(161)
100(203)
IV
I
IV
IV
V
V
V
IV
V
IV
IV
4
NIL
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
Dex Des
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
169
Dextropropoxyphene (INN) and its salts.
HSN Code No.2922.14.00.
Dextrose (other). - HSN Code No.1702.30.39.
Dextrose (other). - HSN Code No.1702.40.39.
Dextrose in Solid form. - HSN Code No.1702.30.31.
Dextrose in Solid form. - HSN Code No.1702.40.31.
Dextrose Monohydrate I.P.
Dextrose that is to say Dextrose Monohydrate and
Anhydrous.
D-glucitol (Sorbitol). - HSN Code No.2905.44.00.
Dhalls of Grams Fried or Parched.
Dhan Zyme.
Case Law: Held to be Fertilisers. Northern Mineral
Ltd. Vs. CCE 2001 131 ELT 355 affirmed in 2003 (156)
ELT 161 (SC).
Dhaniya and Dhaniya Powder Imported from other
States.
Dhaniya and Dhaniya Powder Obtained within A.P.
State.
Dhawa Leaves (Tanning Material).
HSN Code No.3201.90.90.
Dhoop/ Dhoop Battis (Agar Batties).
HSN Code No.3307.41.00.
Dhotis.
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cotton Fabrics. The Govt. of
A.P. Vs. P.V.S. Rao & Another 91960) 11 STC 561.
Dhotis made of Pure Silk other than Handloom.
Dhupa Oil.
100(102)
100(5)
100(5)
100(5)
100(5)
88
88
100(85)
29
19
59
59
100(118)
37
45
127
57
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
I
IV
IV
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
NIL
5*
5*
14.5**
Dhu Dex
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
170
Dhupati (Incense sticks). - HSN Code No.3307.41.00.
Dhupkathi (Incense sticks).HSN Code No.3307.41.00.
Di Ammonium Phosphate (Chemical Fertilizers).
Diaginal, heptachlor, lindane, methyl bromide,
parathion methyl, dimethoate technical, malathion.
Diaginal. HSN Code No.3808.10.21.
Diagnostic Kits.
Diagnostic or laboratory reagents on a backing,
prepared diagnostic or laboratory reagents whether
or not on a backing, other than those of heading
3002 or 3006; certified reference materials.
HSN Code No.3822.
Diallylphthalate Resins. - HSN Code No.3907.91.40.
Diamond Drilling Bits & Industrial diamonds.
HSN Code No. 8207.
Diamond Sugar.
(Diamond Sugar is a sugar candy and it is not merely
sugar. Though made of sugar, it contains a high
percentage of sugar and that in the commercial circles,
it is treated as an entirely different commodity from
sugar. Sugar is used for all purpose while the need for
sugar appears to be restricted). State of Madras V.
Harshkant S. Mehta, (1973) 31 STC (Mad.), decided on
26.09.1972 - By the Division Bench of the Honble
Madras High Court.
Diamonds.
Diamonds Chemical (Artificial Stones).
Case Law: Held to be not Diamond. State of Madras
Vs. Harshkant S.Mehta. (1973) 31 STC 365.
Diapers (Clinical). - HSN Code No.4818.40.10.
Diaries - Electronic. - HSN Code No.8471.
Diaries, Calendar, Annual Reports, Application forms
and similar printed material. (w.e.f. 01-04-05, G.O.Ms.
No. 818, Dt. 30-06-2008)
37
37
19
100(40)
100(140)
111
88/111
100(155)
103(6)
1
3
1
1
39(3)(a)
47
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
III
V
V
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
NIL
14.5**
14.5**
5*
5*
Dia Dhu
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
171
Diazo-, Azo- or Azoxy-compounds.
HSN Code No.2927.
Dibromotetrafluoroethanes.
HSN Code No.2903.46.30.
Dicallium Phosphate.
Case Law: Held to be Animal Feed Supplement.
Kishore Organics(Pvt) Vs. CCE 2001 (132) ELT 89 (SC).
Dichloroaniline. - HSN Code No.2921.42.13.
Dichlorodifluoromethane. HSN Code No.2903.42.00.
Dichlorohexafluoropropane.
HSN Code No.2903.45.26.
Dichloromethane (methylene chloride).
HSN Code No.2903.12.00.
Dichlorotetrafluoroethanes and Chloropentafluoro-
ethane. - HSN Code No. 2903.44.
Dichlorvos (Technical).
Dictaphone and other Similar Apparatus for Record-
ing Sound and Parts thereof.
Dictionaries.
Didanosine (Drugs Used for the Treatment of Aids
Patient) (Life Saving Drugs).
Die and punch shaping machines.
HSN Code No. 8461.20.11.
Die Calcium Phosphate (DCP).
Case Law: Held to be Animal Feed Supplements.
CCE Vs. Raymond Glues & Chemicals 1998 (102) ELT
424 affirmed in 2001(132) ELT A194 (SC).
Die Stamping Machines. - HSN Code No.8462.10.30.
Die-Casting Machines. - HSN Code No.8454.30.10.
Dieing or Lobbing Machine Presses.
HSN Code No.8462.99.20.
100(107)
100(83)
89
100(101)
100(83)
100(83)
100(83)
100(83)
20
1
5
88
102(31)
89
102(32)
102(25)
102(32)
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
I
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
NIL
5*
5*
5*
5*
5*
5*
Dia Die
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
172
Dieldrex / Dieldrin.
Dies for Drawing or extruding Metal.
HSN Code No.8207.20.00.
Diesel Engines.
Note: Diesel engines and diesel generator sets are
machinery when used in Commercial activities. They
cannot be considered as plant or machinery if
designed exclusively for domestic use.
Case Law: Premier Diesel Pvt. Ltd. Vs. Commissioner
of Sales Tax, Beliaghata, Kolkatta. (2009) 25 VST 195
(WBTT).
Diesel Oils including C9 (All Kinds) All kinds of Diesel
Oils including C9 At the point of first sale in the State
*(21.33%) 23%(Tax rates in brackets were
substituted by the Act No 23 of 2005 dated 26th Oct
2005 w.e.f 20-6-2005.) (The original entry 5. Diesel
oil is substituted by G.O.Ms. No.558, Revenue
(CT-II),15th May, 2006 w.e.f 01-05-2006)
Diesel Power Generators.
Note :Added by Act 9 of2010, w.r.e.f. 6-10-2009.
Die-sinking or pantograph Milling Machine (other).
HSN Code No.8459.59.50.
Diethanolamine and its salts.
HSN Code No.2922.12.00.
Diethyl carbamazine citrate.
HSN Code No.2933.59.30.
Diethyl sulphate. - HSN Code No.2920.90.10.
Diethyl toluidine. - HSN Code No.2921.43.10.
Diethylamine and its salts. HSN Code No.2921.12.00.
Diethylaniline. - HSN Code No.2921.42.22.
Diffusing Machines (diffusers).
HSN Code No.8438.80.30.
Diflotaxcin. HSN Code No: 2942.00.90.
20
103(6)
1
5
First Sale
124
102(29)
100(102)
100(112)
100(100)
100(101)
100(101)
100(101)
1
88
IV
IV
V
VI
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
5*
5*
14.5**
22.25
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
Dif Die
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
173
Digging Fork (Agricultural Implements Worked or
Operated by Human Power).
Digital Layering Machine. - HSN Code No.8543.89.43.
Digital Multimeter. - HSN Code No: 9030.31.00.
Upto 30-06-2006
From 01-07-2006
Digital reverberators. - HSN Code No.8543.89.31.
Digital reverberators. - HSN Code No: 8520.32.00.
Digital Still Image Video Camera.
HSN Code No.8525.40.00.
Digital Thermo Anemdmeter (9025).
Authority: Advance Ruling in CCTs Ref.No.PMT/
P&L/A.R.Com/90/2007 dated 27.09.2008.
Digital Thermometers. - HSN Code No.9025.19.10.
Authority: CCTs/A.R.Com/90/2007 dt: 27.09.2008
Digital Versatile Disc Recordable (DVD-R).
HSN Code 8523.
Digitalis Glycosides. - HSN Code No.2938.90.20.
Digoxin. - HSN Code No.2938.90.10.
Dil Kush, Dil Pasand.
Dill Seeds (Medicinal Herbs and Country Drugs).
Diloxanide furoate. - HSN Code No.2942.00.31.
Diluents and Thinners Including Natural, Synthetic
Drying & Semi-drying Oils.
Dimethoate, technical grade.
HSN Code No.3808.10.26.
Dimethyl diphenyl urea (zentralin).
HSN Code No.2924.21.20.
Dimethyl formide. - HSN Code No.2921.11.10.
Dimethyl octanol. - HSN Code No.2905.16.10.
Dimethyl sulphate. - HSN Code No.2920.90.20.
1
1
1
103(23)
1
1
39(15)(d)
103(19)
103(19)
39(13) (i)
100(115)
100(115)
1
32
100(117)
1
100(140)
100(104)
100(101)
100(85)
100(100)
I
V
V
IV
V
V
IV
IV
IV
IV
IV
IV
V
IV
IV
V
IV
IV
IV
IV
IV
NIL
14.5**
12.5
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
Dig Dim
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
174
Dimethyl toluidine. - HSN Code No.2921.43.20.
Dimethylaniline. - HSN Code No.2921.42.23.
Dimetridazole. - HSN Code No.2933.29.40.
Dinitrochlorobenzene. - HSN Code No.2904.90.20.
Dinitrotoluene (other). - HSN Code No.2904.20.90.
Dinitrotoluene (other). - HSN Code No.2904.90.
Dinitrotoluene. - HSN Code No.2904.20.60.
Diodes, transistors & similar semi-conductor devices,
including photovoltaic cells whether or not as-
sembled in modules or made up into panels; Light
emitting diodes; Mounted piezo-electric crystals.
HSN Code No.8541.
Dipentaerythritol. - HSN Code No.2905.42.10.
Dipentene. - HSN Code No.2902.90.10.
Diphenyl methane. - HSN Code No.2902.90.20.
Diphenyl Methone DI Isocyanate MDI MR 200.
HSN Code No.2929.10.00.
Authority :CCTs Ref.No.PMT/P&L/A.R.Com/47/
2007 dated 06.02.2010.
Diphenylamine and its derivatives; salts thereof.
Diphenylamine. - HSN Code No.2921.44.10.
Diphosphorus pentaoxide Kg.
HSN Code No.2809.10.00.
Diphosphorus Pentaxoxide: Phosphoric Acid and
Poly Phosphoric acids.
HSN Code No.2809.
Dipping Measures.
Dipping oil for treatment of grapes.
HSN Code No.3824.90.34.
Direct blacks (azo). - HSN Code No.3204.14.70.
Direct browns (azo). - HSN Code No.3204.14.60.
100(101)
100(101)
100(112)
100(84)
100(84)
100(84)
100(84)
39(23)
100(85)
100(82)
100(82)
100(196)
100(101)
100(101)
100(41)
100(41)
1
100(148)
100(121)
100(121)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
Dir Dim
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
175
Direct dyes and preparations based thereon.
Direct greens (azo). - HSN Code No.3204.14.50.
Direct oranges (azo). - HSN Code No.3204.14.40.
Direction Finding Compasses (HSN Code
No.9014.10.00). Other Navigational Instruments and
Appliances. - HSN Code No.9014.
Directly Reconstituted Milk.
Dirigibles (Balloons and Airships).
Disc for laser reading systems for reproducing Phe-
nomena other than sound or image.
HSN Code No.8524.31.11.
Disc or CD ROM. - HSN Code No.8524.91.12.
Discarded and Damaged Scrap Batteries.
Discarded and Old News Papers.
Case Law: Held to be Taxable [Ushodaya Enterprises
Ltd. Vs. CCT (1998) 111 STC 711 FBL1998)26 APSTJ
225 (FB)].
Discoloured Grain Burnt/Damaged Rice.
Discs, Rings and Forgings (Iron and Steel).
Discs, Rings and Forgings and Steel Castings.
Dish Antenna and Boosters. HSN Code No.8529.10.
Dish Washing Machines (other).
HSN Code No.8422.19.00.
Dish Washing Machines of Household type.
HSN Code No.8422.11.00.
Disodium Carbonate - Light.
HSN Code No.2836.20.20.
Disodium Carbonate (other).
HSN Code No.2836.20.90.
Disodium Carbonate. - HSN Code No.2836.20.
100(121)
100(121)
100(121)
103(12)
16
1
39(14)(a)
39(14)(c)(ii)
1
1
85
70
70(viii)
39(16)(c)(i)
1
1
100(67)
100(67)
100(67)
IV
IV
IV
IV
I
V
IV
IV
V
V
IV
IV
IV
IV
V
V
IV
IV
IV
5*
5*
5*
5*
NIL
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
Dis Dir
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
176
Disodium Carbonate-Dense.
HSN Code No.2836.20.10.
Disodium Hydrogen Citrate.
HSN Code No.2918.15.40.
Disodium Tetraborate (other).
HSN Code No.2840.19.00.
Disodium Tetraborate (refined borax) Anhydrous.
HSN Code No..2840.11.00.
Disperse Black Mixtures. HSN Code No.3204.11.96.
Disperse Blacks. - HSN Code No.3204.11.93.
Disperse blue 1 (duranol brill blue CB).
HSN Code No.3204.11.51.
Disperse blue 14 (duranol brill blue G).
HSN Code No.3204.11.55.
Disperse blue 24 (duranol blue 2G).
HSN Code No.3204.11.56.
Disperse blue 3 (duranol brill blue BBN).
HSN Code No.3204.11.52.
Disperse blue 5 (celliton fast blue FFB).
HSN Code No.3204.11.53.
Disperse blue 6 (celliton fast blue FFG).
HSN Code No.3204.11.54.
Disperse brown mixtures. -HSN Code No.3204.11.94.
Disperse browns. - HSN Code No. 3204 11 92
Disperse dyes and preparations based thereon.
Disperse greens. - HSN Code No.3204.11.91.
Disperse grey mixtures. - HSN Code No.3204.11.95.
Disperse orange 11 (duranol orange G).
HSN Code No.3204.11.21.
Disperse red 3 (serisol fast pink B).
HSN Code No.3204.11.31.
Disperse red 4 (celliton fast pink RF).
HSN Code No. 3204.11.32.
Disperse red 9 (duranol red GN).
HSN Code No.3204.11.33.
100(67)
100(98)
100(70)
100(70)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Dis Dis
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
177
Disperse violet 1 (duranol violet 2R).
HSN Code No.3204.11.41.
Disperse violet 4 (duranol brill violet B).
HSN Code No.3204.11.42.
Disperse violet 8 (duranol brill violet BR).
HSN Code No.3204.11.43.
Disperse yellow 13 (duranol brill yellow 6 G).
HSN Code No.3204.11.11.
Disposable Adult Diapers.
2010. Dated.03.01.2011.
Disposable Anesthesia Items.
Disposable Diapers.
Disposable Face Mask.
Disposable Gloves . - HSN Code No.3926.20.11.
Disposable Syringes/Syringes Bodies.
Note: This item was included in Entry No.88 of IV
Schedule as per Act 23 of 2005 w.e.f. 18.08.2005.
Up to 17.08.2005 it was taxable at 12.5% as per
Schedule V.
Case Law: 1) Held to be Surgical and Medical Appli-
ances [Steriware (P) Ltd. Vs. CCE 1999 (115) ELT 502]
2) Are to be Taxed as Drugs, but not as Plastic Ar-
ticles. [State of Kerala Vs. N.D. Narayanan Nambiar
(2008) 11 VSTC 380]
Disposables Needles.
Dissection Boxes.
Dissolved Air Floatation (Water Pollution Control
Equipment).
Distempers (Both Dry and Oil Bound).
Distillation Columns. - HSN Code No.8410.89.10.
Authority: A.R.COM/39/2007 Dated: (30-11-2007.
100(121)
100(121)
100(121)
100(121)
1
88
52
88
100(207)
88
88
1
1
1
1
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
V
V
V
V
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
Dis Dis
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
178
Distilled Water.
Case Law: Held to be not Water. [Bindlish Chemical
& Pharamaceutical Works Vs. CST (1996) 102 STC
592.
Distilled Water Sold in Veils.
Case Law: Held to be taxable under Entry Drugs
and Medicines. State of A.P. Vs. Raja Medical Stores
(1983) 53 STC 428.
Distilling or Rectifying plant. - HSN Code No.8419.40.
G.O.Ms.No.795 Dt: 29-06-2006 w.e.f 01-07-
2006.Upto 30-06-2006 they were taxable at 12.5%
as per Schedule V.
Distortion Factor Meters. - HSN Code No.9030.
Upto 30-06-2006. From 01-07-2006
Distribution Boards.
Distribution Bonds.
Distribution Boxes (Electrical Goods).
Distribution Transformers. HSN Code No: 8504.
Dithiocarbonates (xanthates).
HSN Code No.2930.10.00.
Dithionites and Sulphoxylates of Sodium.
Dithionites and Sulphoxylates. - HSN Code No.2831.
Dithionites. - HSN Code No.2831.90.10.
Dividing Heads and other Special attachments for
Machine-Tools: HSN Code No. 8466.30.
1
88
102(2)(e)
103(23)
1
1
1
1
100(109)
100(61)
100 (61)
100(61)
102(37)
V
IV
IV
IV
V
V
V
V
IV
IV
IV
IV
IV
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
Div Dis
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
179
Dobbies and jacquards; card reducing, copying,
punching or assembling machines for use therewith.
Doctors Briefcases.
Case Law: Held to be suitcases. [Safari Ind. (India)
Ltd. Vs. CCE 2001(131) ELT 394].
Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl
alcohol) and octadecan-1-ol (stearyl alcohol).
HSN Code No. 2905.17.00.
Dodecyclic Benzenes (excluding mixed alkylarenes).
HSN Code No.2902.90.30.
Dog Feed.
Case Law : Held to be animal feeds and feed
supliments. Sri Durga Distributors Vs. State of
Karnataka 2007 7 VST 267 (SC).
Dokta.
Upto 31-01-2008
From 01-02-2008 to 13.09.2011.
From 14.09.2011.
Note: The Item DOKTA was added as Entry 6 to VI
Schedule by Act No. 40/2007 and was made taxable
w.e.f 01-02-2008 by G.O.Ms. No. 45, dt. 11-01-2008
on first sales in the State by G.O.Ms.No.58
dt:25.1.2012 rate of tax was reduced to 20%
w.e.f.14.09.2011.
Case Law: Held that Dokta which is containing only
38 % of Tobacco, could not be regarded as chewing
Tobacco, since Tobacco was not the main ingredient
of the mixture. [Ramchandray Vs. CCE 1986(23) ELT
487].
Dolomite Lumps.
*Added by Act 21 of2011, w.r.e.f. 1-9-2005.
Dolomite Powder.
102(23)
1
100(85)
100(82)
3
1
6
6
43
125
43
IV
V
IV
IV
III
V
VI
VI
IV
IV
IV
5*
14.5**
5*
5*
NIL
12.5
25
20
5*
5*
5*
Dol Dob
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
180
Domestic Instantaneous Gas Water Heaters type.
HSN Code No.8419.11.10.
Domestic Kitchenware Articles and utensils.
HSN Code No:7323.99.20.
Authority: A.R.COM.149/2005 Dated07.07.2005.
Domestic Receptacles to keep Food or Beverages Hot
or Cold and Refills thereof.
Domestic type (Other) Instantaneous Gas Water
Heaters. HSN Code No.8419.19.10.
Domperidone. - HSN Code No.2922.50.24.
Donar Tube Stipper.
Doodhpeda made of Milk.
Door and Window Curtains.
From 01.04.2005 to 17.08.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2011
From 11.07.2011 to onwards.
Door Bells.
Door Chains.
Door Closer.
Case Law: Held that the device Door Closer,
consisting of several parts and used to retard closing
of door by hydraulic damper is Machinery. State of
Karnataka Vs. Sanjiv Mehra & Another (1990) 79 STC
372.
Door Laces, Flexible Channels, Shield Glasses and
Horns of Motor Vehicles.
Door Locks.
Door Mats.
Door Screen Glass of Motor Vehicles.
Case Law: Held to be Motor Parts and not Glassware.
Atul Glass Ind. Vs. CCE 9196)63 STC 322 (SC).
102(2)
7
7
1
100(102)
1
1
1
52
45
127
1
1
1
1
105
1
1
IV
IV
IV
V
IV
V
V
V
IV
I
IV
V
V
V
V
IV
V
V
5*
5*
5*
14.5**
5*
14.5**
14.5**
12.5
4
NIL
5*
14.5**
14.5**
14.5**
14.5**
5*
14.5**
14.5**
Doo Dom
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
181
Dosa Instant Mixes.
Dot Matrix Printers. - HSN Code No.8443.32.20.
Double acting counter Blow, air or Steam.
HSN Code No.8462.10.14.
Double Cyanide of Potassium and Sodium (other).
HSN Code No.2837.19.90.
Double Cyanide of Potassium and Sodium.
HSN Code No.2837.19.20.
Double Lumen Central Venous Catheters.
Doubling Frames. - HSN Code No.8445.30.11.
Drafting Tables and Machines, whether or not auto-
matic.
HSN Code No.9017.10.00.
Dragnets.
Drain Covers, Plates, and Frames for sewages, wa-
ter or similar system made of Iron or Steel.
HSN Code No.7326.90.30.
Drain covers made of cast iron.
HSN Code No.7325.99.92.
Drapes.
Draw-Benches for Bars, Tubes, Profiles, Wire or the
like: HSN Code No.8463.10.
Drawers (Readymade Garments).
Drawing and Marking-out Instruments.
HSN Code No.9017.20.10.
Drawing Boards (Stationery Goods).
Drawing Books. - HSN Code No:4903.
Drawing Charcoals. - HSN Code No:9609-9608.00
Drawing Frames of cotton spinning machines.
HSN Code No.8445.20.11.
Drawing Ink.
Drawing Ink wheather or not Concentrated or solid.
HSN Code No.3215.90.40.
1
102(18)
102(32)
100(68)
100(68)
88
102(20)
103(15)
15
100(223)
(vii)
1
52
102(33)
52
103(15)
25
5
68(2)
102(20)
100(131)
68(4)
V
IV
IV
IV
IV
IV
IV
IV
I
IV
V
IV
IV
IV
IV
IV
I
IV
IV
IV
IV
14.5**
5*
5*
5*
5*
5*
5*
5*
NIL
5*
14.5**
5*
5*
5*
5*
5*
NIL
5*
5*
5*
5*
Dra Dos
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
182
Drawing Materials.
Drawing or Colouring Books. - HSN Code No.4903.
Drawing or Roving Machines for preparing textile
fibres. - HSN Code No.8445.13.00.
Drawing Paper.
Case Law: Held to be Writing Paper. Kumar Agen-
cies Vs. Collector 1987) (27) ELT 748.
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. HSN Code No.9017.
Dredgers. - HSN Code No.8905.
Dressed (Tanned) Hides and Skins.
HSN Code No.4101 to 4106
Dressed Chicken if sold in Sealed Containers or in
Frozen state. Added by Act No.28/2008 w.e.f.
1.7.2008.
Dressed Chicken not sold in Sealed Containers or in
Frozen state.
Dressing plaster and other Surgical Goods.
Schedule V.
Dried & Bleached Garlic. - HSN Code No.0910.10.30.
Dried & unbleached Ginger. HSN Code No.0910.10.20
Dried / Dehydrated / Canned/ Preserved Vegetables.
Dried Chillies. - HSN Code No.0904.20.10
Dried Coconut i.e. Copra.
Case Law: Dried Coconut is Copra. Kuchi Rajeswara
Sastry Vs. ACC 37 STC 399.
68
5(4)
102(20)
44
103(15)
56(5)
80
107
24
88
19(2)(c)
19(2)(b)
107
59(2)(b)
32
IV
I
IV
IV
IV
IV
IV
IV
I
IV
I
I
IV
IV
I
5*
NIL
5*
5*
5*
5*
5*
5*
NIL
5*
NIL
NIL
5*
5*
NIL
Dri Dra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
183
Note: This item was deleted from Item No. 74 & 75
of Section IV and added to Schedule I w.e.f. 6.8.2008
by Act No.28/2008.
Dried Fish.
Case Law: 1. Fish includes dry fish. Yarana Feeds and
Farms Vs. ACCT)(1990) 77 STC 144.
2. Dried / Baby or fresh fish do fall under the Entry
Fish (State of Kerala Vs.Roshan Fisheries) (2006) (3)
KLT 823.
Dried Garlic. - HSN Code No.0712.90.40.
Dried Glucose Syrup.
Dried Peas and its Dhall.
Dried/Dehydrated/Canned / Preserved Fruits
Drill Steels (rods). - HSN Code No. 8207.00.
Drillers of Fertilisers/Seeds Manually or Animal
Driven.
Drillers of Fertilisers/Seeds Mechanically Operated.
Drilling or Morticing Machines.
HSN Code No. 8465.95.00.
Drilling Production Platforms.
HSN Code No.8905.
Drilling Rigs Mounted on Motor Vehicles and Floating
Vessels/Platform Trucks.
Drilling, threading or Tapping Tools.
HSN Code No.8205.10.00.
Drills of all kinds. - HSN Code No. 8467.21.00.
Drills Rotary type. - HSN Code No. 8467.11.10.
Drinking Water - Purified / Packed in bulk
containers / Cans and Sachets. *Added by Act 21
of2011. w.r.e.f. 2-8-2010.
Drip Irrigation Equipments & Systems. - HSN Code
No.8424.81.00 Note: This item was included in Entry
No.20 of IV Schedule as per Act 23 of 2005 w.e.f.
18.08.2005.
24
19(1)(b)
1
82
107
1
1
1
102(36)
56(5)
1
103(4)
103(11)
103(11)
126
20
I
I
V
IV
IV
V
I
IV
IV
IV
V
IV
IV
IV
V
IV
NIL
NIL
14.5**
5*
5*
14.5**
NIL
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
Dri Dri
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
184
Drug Eluting Stents.
Druggets - Handloom.
Drugs Bulk.
Drugs & Medicines whether patent or proprietary,
as defined in clauses (i), (ii) and (iii) to Section 3(b)
of Drugs and Cosmetics Act, 1940 (Central Act 23
of 1940), including hypodermic syringes,
hypodermic needles, catguts sutures, surgical cotton,
dressings, plasters, catherters, cannulea, bandages
and similar orticles.
Case Law: The definition of Drug shows that it may
include all medicine for internal or external use of
human being or animals intended to be used for
diagnosis, treatment, mitigation or prevention of any
disease. State of Goa Vs. Colfax Laboratories Ltd. (2003)
158 ELT 18 (SC) , (2003) 9 Scale of 47, (2003) 7 SLT
183, (2003) 132 STC 251 (SC).
Drums and similar Packing of Wood.
HSN Code No.4415.
Drums and Tins made of all Materials.
Drums made of Aluminium for any material (other
exceeding 300lts., whether or not lined or heat
equipment From 01-07-2006.
Dry Flowers. - HSN Code No.1211.
Dry Batteries. - HSN Code No.8513.
Dry Cell Batteries. 8506.90.
Dry Chillies.
Dry Cleaning Machines.
Dry Dates.
Upto 30-06-2006
From 01-07-2006
111
21
16
88
90(5)
90
90(4)
32
53
1
59
1
1
109
IV
I
IV
IV
IV
IV
IV
IV
IV
V
IV
V
V
IV
5*
NIL
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
12.5
5*
Dry Dru
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
185
Dry Distempers (Paints).
Dry Fish.
Dry Ginger.
Dry Grapes.
Dry Leaves and Leaf Plates.
Dry Plant, (Jari booti). - HSN Code No.1211.
Dry Potato Chips.
Case Law : Are processed vegetables. 15 VST 413;
25 VST 41 & 25 STC 635.
Dry Root ( Medicinal Herbs). HSN Code No.1211.
Dryer Felts.
Upto 10.07.2011.
From 11.07.2011.
Case Law: Held to be Cotton Fabrics. [Porritts & Spen-
cer (Asia) Ltd. Vs. State of Haryana (1978) 42 STC 433].
Dryers for Agricultural Products.
HSN Code No.8419.31.00.
Dryers for product drying-Rotary Cone Vaccum type.
HSN Code No.8410.89.10.
Dryers for Wood, Paper pulp or Paper Board.
HSN Code No.8419.32.00.
2006.Upto 30.06.2006 were liable to tax at 12.5%
under Schedule V.
Drying Machines. - HSN Code No.8451.21.00.
Duaband Command & Video Trans Rx Tr25hrci.
2010. Dated 12.05.2011.
Dual-Carbide-Insert Motor Grader Blades / Cutting
edges (Insert made of Tungsten powder).
HSN Code No: 8431.49.90.
1
24
19
107
42
32
107
32
45
127
102(2)(c)
1
102 (2)(d)
1
1
1
V
I
I
IV
I
IV
IV
IV
I
IV
IV
V
IV
V
V
V
14.5**
NIL
NIL
5*
NIL
5*
5*
5*
NIL
5*
5*
14.5**
5*
14.5**
14.5**
14.5**
Dua Dry
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
186
Ductile Pipes.
Dumper Placer.
Case Law: Held to be Motor Vehicles. Maniar & Co.
Vs. CCE 2000(119) ELT 418.
Dumpers.
Case Law: Dumpers are Motor Vehicles. Chief General
Manager Vs. State of Orissa (1996) 7 Supreme 571,
(1996) 10 SCC 676, (1996) 8 JT 530.
Dumpy Levels or Engineers Levels or Builders
Levels (not automatic) and quick set levels with or
without horizontal circles. - HSN Code
No.9015.30.10.
Dung.
Dunlop Mattresses, Pillows, Cushions and Sheets.
Duplex Board (Paper Board).
Duplex Coated Board, Mill Board and Grey Board
Case Law : Are packing materials. Commissioner of
Commercial Taxes Vs. Sahota Papers Ltd., (2012) 49
VST 379 (UTK).
Duplicating Ink. - HSN Code No.3215.
Duplicating Machines and its Parts & Accessories.
HSN Code No.8472.10.00.
Duplicating Paper. - HSN Code No.4802.54.30.
Durrets.
Case Law: Durret is a thick fabric prepared out of
Cotton. It is not a Carpet. CST Vs. Asha Handloom
(1972) 29 STC 554.
Durries.
Dust Collectors (Vacuum Cleaners).
HSN Code No.8509.10.00.
Dusters Hand operated (Agricultural Implements).
Dusters of Black Board.
DVD Players, Parts & Accessories.
HSN Code No.8521.90.20.
Dyed Decorative fabrics. - HSN Code No.5310.90.92.
45
1
1
103(13)
26
1
44
90
1
1
44
127
1
1
1
25
1
100(215)
IV
V
V
IV
I
V
IV
IV
V
V
IV
IV
V
V
I
IV
V
IV
5*
14.5**
14.5**
5*
NIL
14.5**
5*
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
NIL
5*
14.5*
5*
Dye Duc
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
187
Dyes and other colouring matter put up in forms or
packings for retail sale. - HSN Code No.3212.90.20.
Dyna Motor.
Note: Dyna Motor -A Motor Generator combining
the Electric Motor and Generator (Websters
Collegiated Dictionary).
Dynafax High Speed Camera.
Case Law: Held to be Cinematographic Camera.
Jyothi Ltd. Vs. Collector of CE 1988 (34) ELT 529.
Dynamite.
Dynamo Lamp Set.
Case Law: Held to be neither a part nor an acces-
sory of Cycle. T.I. Miller Vs. U.O.I. 1987 (31) ELT 344
confirmed in 1991 (53) ELT 214.
Earth clay. - HSN Code No.2508.40.20.
Earthen pots.
Earthen Tiles other than ceramic and glazed tiles.
HSN Code.6905.10.00.
Earthenware (Red Ware).
Case Law: Held that Earthenware Jars made of
backed clay are crockery. CST Vs. Blue Spot (1979)
43 STC 376.
Earthing Wire.
Case Law : Held to be electrical goods. State of T.N.
Vs. Universal Agencies (1984) 56 STC 269.
Earthmovers.
Case Law: Earthmovers are covered by the defini-
tion of Motor Vehicles. Dunlop India Ltd. Vs. UOL 1994
SUPP (2) SCC 335.
Eatables and Drinks.
Eau De Cologne, Solid Cologne.
Ebonite Ball Pens. - HSN Code No.9608.
Echo sounding Instrument. HSN Code No.9014.80.10.
Ecohume (Organic Manure) with.
HSN Code No.3101.
100(130)
1
1
1
1
100(182)
12
5
7
1
1
1
1
68
103(12)
26
IV
V
V
V
V
IV
I
IV
IV
V
V
V
V
IV
IV
IV
5*
14.5**
14.5**
14.5**
14.5**
5*
NIL
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
Eco Dyn
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
188
Edible wax for waxing fresh fruits and vegetables.
HSN Code No. 1521.10.11.
Edit control unit.
HSN Code No.8543.89.49.
Educational Items Such as Bio - Visual Products like
Rexine Charts, Maps and Globes.
Case Law: Maps are held to be Books of Reading.
State of T.N. Vs. MundranKala Mandir(1980) 46 STC
365.
Edible wax for waxing fresh fruits and vegetables
(other). - HSN Code No.1521.10.90.
(other) HSN Code No.1521.90.
Educational Maps.
Case Law: Maps are held to be Books of Reading.
State of T.N. Vs. Mundran Kala Mandir (1980) 46 STC
365).
Efavirenz (Drugs Used for the Treatment of AIDS Pa-
tient) (Life Saving Drugs).
EGG Beaters.
Egg Boilers (Utensils).
Egg Trays.
Eggs.
Elastic Braided Tapes.
Elastic Rail Clips.
Case Law: Held to be not Declared Goods.
Opera Arts Ind. Ltd. Vs.TNTST 2005-06(11) TNCTJ 59
Madras.
Elasto Plast (Handy Plast).
Elastro Crepe Bandages.
Electric Jib Cranes. - HSN Code No.8426.
100(3)
5
100(3)
100(3)
100(3)
5
88
7
7
90
24
1
1
88
88
1
IV
I
IV
IV
IV
I
IV
IV
IV
IV
I
V
V
IV
IV
V
5*
NIL
5*
5*
5*
NIL
5*
5*
5*
5*
NIL
14.5**
14.5**
5*
5*
14.5**
Ele Edi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
189
Electric /Electronic Typewriter.
HSN Code No. 8469.12.00.
Electric accumulators, including separators therefor,
whether or not rectangular (including square).
HSN Code No.8507.
Electric Balances. - HSN Code No.9016.00.10.
Electric Ballast for Tubes. - HSN Code No.8504.10.
Electric Bulbs.
Electric Chain Hoists. - HSN Code No. 8426.
Electric Crane Duty Motor. - HSN Code No.8501.
Electric Detonators.
Electric Fan and Parts & Accessories.
Electric Fence Energisers. - HSN Code No.8543.40.00.
Electric Generators & Pumps Running on Wind
Energy.
Electric Iron Boxes.
Case Law: Held to be Electrical Goods. Sri Auto and
Electronics,Chirala Vs. State of A.P (1986) 2 APSTJ 320.
Electric Motor Starters. - HSN Code No:8536.
Electric Motors & Its Parts and Accessories.
Electric Motors and Oil Engines upto a capacity of
10 HP, Centrifugal, Monobloc and submersible
pumpsets, Starters of electric motors and pumpsets,
parts and accessories thereof.
Note: The original entry 17. Centrifugal, monobloc
Electric Motors and Spares. HSN Code No: 8501.
Upto 17-08-2005.
39(i)(b)
1
103(14)
1
1
1
1
1
1
1
53
1
17
17
17
39(5)
IV
V
IV
V
V
V
V
V
V
V
IV
V
IV
IV
IV
IV
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
Ele Ele
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
190
From 18-08-2008.
Electric Poles/Posts.
Case Law: 1. Held to be not Accessories of Electrical
Goods. DC Sales Tax B.R. Vs. Anand Wire & Allied Ind.
(1979)43 STC 273.
2.Held that the PSCC & RCC Polls for use in Electric-
ity Distribution by the Electricity Boards are not Elec-
trical Goods. General Goods. APSEB Vs. C.C.E. 1997
(92) ELTA 141 (SC).
Electric Pressure Cookers.
Electric Stoves.
Electric Winch Machines. - HSN Code No. 8425.
Electric Wire Rope Hoists. Hsn Code No. 8426.
Electrical (Fluorescent Tube) Starters.
Electrical Insulators of all material.
HSN Code No.8546.
Electrical Air Circulators and Air Purifiers and its parts
& Accessories.
Electrical Apparatus for Line Telephony or Line Te-
legraphy, including line Telephone Sets with Cordless
Handsets & Telecommunication Apparatus for car-
ries - Current Line Systems or for Digital Line Sys-
tems; Videophones.
HSN Code No.8517.
Electrical Appliances.
Electrical Biscuit Baking Oven. HSN Code No.8514.30.
Case Law: Held to be Machinery and not Electrical
Goods. State of A.P. Vs. Gurunanak Eng.Corp.(1995)
97 STC 480 (AP): (1995) 20 APSTJ 211 (APHC).
Electrical Blenders.
Electrical Capacitors - fixed, variable.
HSN Code No.8532.
17
1
7
1
1
1
1
100(225)
1
39(9)
1
102(45)
1
39(18)(a)
IV
V
IV
V
V
V
V
IV
V
IV
V
IV
V
IV
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
14.5**
5*
14.5**
5*
Ele Ele
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
191
Electrical capacitors, fixed, variable or adjustable and
parts thereof. - HSN Code No.8532.90.
Electrical Cooking Ranges (Utensils).
Electrical Distribution Boxes.
Electrical Domestic and Commercial Appliances like
fans, grinders.
Authority: CCTs AR.Com/117/2007 dt.10.02.2010.
Electrical Earthenware and Porcelain Ware
(Utensils).
Electrical Energy. - HSN Code No:2716.00.00.
Electrical Exhaust Fans and its Parts & Accessories.
Electrical Fans All Types
Electrical Furnace. - HSN Code No.8514.20.00.
Electrical Geysers.
Electrical Goods, Parts & Accessories.
Electrical Grinders.
Electrical Hair Driers.
Electrical Hearing AIDS and Hearings Aid Cords
(AIDS for Physically Disadvantaged Persons).
Electrical Heaters.
Electrical Instruments.
Electrical Insulating fittings of glass.
HSN Code No.8547.90.10.
Electrical Insulators of any material.
HSN Code No.8546.
Note: Sub Entries from 180 to 231 are added to Entry
100 vide G.O.Ms. No.656,Revenue (CT-II), 2nd June,
2006 w.e.f 01-06-2006. Upto 31.05.06 were liable
Electrical Lifts.
Electrical Lighting Bulbs.
Electrical Line Tester. - HSN Code No.8205.40.00.
Case Law: Held that the Line Tester, i.e., Screwdriver
with a Neon Bulb is neither Electrical appliance, nor
39(18)(b)
7
1
1
7
13
1
1
102(45)
1
1
1
1
2
1
1
100(226)
100(225)
1
1
103(4)
IV
IV
V
V
IV
I
V
V
IV
V
V
V
V
I
V
V
IV
IV
V
V
IV
5*
5*
14.5**
14.5**
5*
NIL
14.5**
14.5**
5*
14.5**
14.5**
14.5**
14.5**
NIL
14.5**
14.5**
5*
5*
14.5**
14.5**
5*
Ele Ele
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
192
apparatus, nor Electrical Goods. CCE Vs. Lahotwo
Tools (p) Ltd. 2000 (121) ELT 362.
Electrical Machines and Apparatus having individual
Functions, not specified or included elsewhere in
this chapter. - HSN Code No. 8543.
Electrical Mixers (Mixies).
Electrical operated Vehicle including Battery
Powered Vehicles or Fuel Cell Powered Vehicles.
Electrical Ovens. - HSN Code No.8514.20.00.
Electrical Powered Fork Lift Truck.
Case Law: Held to be not Motor Vehicle. CST Vs.
Godrej & Boyce Mfg. Co. (p) Ltd. (1977) 39 STC 418.
Electrical Resistors (including Rheostats &
Potentiometers), other than Heating Resistors.
HSN Code No.8533.
Electrical Shavers.
Electrical Storage Batteries.
Electrical Transformers (dry type).
HSN Code No.8504.31.00. upto 26.08.2005 in Sched.
IV @ 4% from 27.08.2005 to 31.10.2007 in Sched.
V @ 12.5% (Vide G.O.Ms.No.1596.Rev. Dated
27.08.2005). From 1.11.2008 vide G.O.Ms.No.1264
in Sched.IV @4% Rev. dated 01.11.2008.
Electrical Wet Grinders.
Electrical Wires.
Electrically operated Vehicles including Battery
Powered Vehicles or fuel cell powered vehicles.
Electricity Meters. - HSN Code No: 9028.30.10.
Electricity Transmission Polls.
Case Law: Held that the Transmission Polls were a
set of Iron Pipes or Tubes of different diameters
attached to one another by different methods and
as such do not cease to be Iron and Steel Products
or Pipes and Tubes. Indian Metals & Ferro Alloys Vs.
Collector of CE 1991 (51) ELT 165 (SC).
1
1
53
102(45)
1
39(19)
1
53
121
1
1
53
1
70
V
V
IV
IV
V
IV
V
IV
IV
V
V
IV
V
IV
14.5**
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
14.5**
14.5**
5*
14.5**
5*
Ele Ele
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
193
Electro Cardiograph Record Paper.
Case Law: Held to be Paper. CCE Vs. TOKUSHU Menon
Paper Mfg. Co.Ltd. 1998(102) ELT 481.
Electro Magnetic Locks.
Electro Magnetic Stirrer. HSN Code No.8479.82.00.
Electro Medical Apparatus. (w.e.f. 01-07-2006).
Electro Static Precipitators (Air Pollution Control
Equipments).
Electro-Chemical Machines.
HSN Code No.8456.99.10.
Electrocom Juicer.
Case Law: Held to be Electrical Appliances. V.R. Cor-
poration Vs.State of Gujarat (2002) 128 STC 268.
Electrodes Including Welding Electrodes and Welding
Rods. HSN Code No.8311.
Electrolytic Plates (Iron and Steel).
Electronic Accessories Like Reapers, Bends, Junc-
tion Boxes etc.,
Electronic Air Purifiers.
Electronic Apparatus, Appliances, Instruments and
Systems.
Electronic Articles Used for Playing Games.
Electronic automatic regulators.
HSN Code No. 9032.89.10.
Electronic Calculating machines.
Electronic Calculators Printing Device.
Electronic Calculators. -HSN Code No.8470.10.00.
Electronic Card Punching Machines Parts & Acces-
sories (Electronic Goods).
Electronic Cash Registers Parts & Accessories (Elec-
tronic Goods).
44
1
102(42)
111
1
103(10)
1
24
70
1
1
1
60
103(25)
39(2)(ii)(c)
39(2)(ii)(e)
39(2)(i)
1
1
IV
V
IV
IV
V
IV
V
IV
IV
V
V
V
IV
IV
IV
IV
IV
V
V
5*
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
Ele Ele
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
194
Electronic Clocks, Timepieces, Watches Etc.,
Electronic Control Circuiting Rectifiers.
Electronic Diaries and their Parts and Accessories
HSN Code. No.8471.
Electronic Duplicating Machines, their Parts &
Accessories (Electronic Goods).
Electronic Franking, Addressing, Indexing Machines,
Parts & Accessories.
Electronic fuses.
Electronic Game Playing Articles.
Electronic Integrated Circuits and Micro assemblies.
HSN Code No.8542.
Electronic Mosquito Repellent Devices.
Electronic One - Record Units and Oscillo Scopes.
HSN Code No.9030.
Electronic or Electric Wires.
Electronic Printer. HSN Code No.8443.
Electronic Speed Limiter. - HSN Code No. 9032.
Electronic Static Energy Meters.
HSN Code No:9028.30.10.
Electronic Tabulating Machine Parts & Accessories
(Electronic Goods).
Electronic Teleprinters - HSN Code No.8517.22.00.
Electronic Toys.
Electronic Typewriters and their Parts and
Accessories. - HSN Code No. 8469.12.00.
Electronic Voting Machines.
Electronic Weighing Scale. - HSN Code No. 8423.
1
1
39(3)(a)
1
1
1
60
39(24)
1
103(23)
1
102(18)
103(25)
1
1
39(9)
1
39(1)(b)
1
1
V
V
IV
V
V
V
IV
IV
V
IV
V
IV
IV
V
V
IV
V
IV
V
V
14.5**
14.5**
5*
14.5**
14.5**
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
14.5**
14.5**
5*
14.5**
5*
14.5**
14.5**
Ele Ele
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
195
Electronics Public Addressing Equipment. Micro-
phones (HSN Code. 8518.10) Multimedia Speakers
(8518.30).
Electronics Weigh Scales, Weighing systems, Weigh-
ing Machines. HSN Code No. 8423.
Electroplating salts. - HSN Code No.3824.90.21.
Electroplating salts; water treatment chemicals; ion
exchanger; correcting fluid; precipitated silica and
silica gel; oil well chemical: HSN Code No. 3824 90.17.
Elevator (Transmission Rubber Belts)Belts.
HSN Code No.4010.
Elevator parts, Lifts and its parts. HSN Code No.8483,
8431, 8501, 7325.
Emami Naturally Fair/Fairness Cream.
Case Law: Held to be Cosmetics. Kemco Chemicals
Himani Ltd. Vs. State of A.P. (1995) 20 APSTJ 244 (STAT).
Embroidery (except woven on handlooms) articles.
Embroidered Cotton Sarees. Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cotton Fabrics. Radhs Fancy
Price Goods Merchants Vs. State of Kerala (1981) 48
STC 361.
Embroidery Articles. Upto 30.04.2009.
From 01.05.2009 to 10.07.2011.
From 11.07.2011 onwards
Up to 17.08.2005 was taxable at 12.5% as per
Schedule V.
39(10)(a)
& (b)
1
100(148)
12
1
1
127
45
127
52
45
127
IV
V
IV
IV
V
V
IV
I
IV
IV
I
IV
5*
14.5**
5*
5*
14.5**
14.5**
5*
NIL
5*
4
NIL
5*
Emb Ele
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
196
Embroidery Kits.
Embroidery Machines of all types.
HSN Code No.8447.
Emeralds.
Emergency lights.
Emery Stones. - HSN Code No.2513.20.10.
Emery or Corundum Coated Paper.
HSN Code No.6805.20.10.
Emi Shielded Interface Unit Psarsrci.
2010. Dated 12.05.2011.
Empeyol 2E 1000. - HSN Code : 3907.20.10.
2010 Dated: 06.08.2010.
Empire and Fibre Glass Cloth & Sleeves.
HSN Code No.8547.
Case Law: Held to be useful for insulation in Electrical
Machinery. Are Adhesive Tapes. CCE Vs. Variety
Fibres 1998 (37) ELT 422.
Empty Bottles/Tins/Barrels and Gunnies.
Empty Carboys.- HSN Code 7010.
Empty Cassettes. HSN Code No.8523.
Case Law: Blank Audio Cassettes are different from
pre-recorded cassettee as such is to be assessed to
tax separately. The State of A.P. Vs. Balajee Audio &
Vedio Co. (2005) 40 APSTJ 9 (APHC).
Empty Gas Cylinders. HSN Code No.7311 & 7613 .
Case Law: Are Packing Material. State of Gujarat Vs.
Kishor Timber (1991) 83 STC 370.
Empty Glass Bottles. - HSN Code: 7010.
1
1
3
1
100(184)
100(218)
1
100(155)
100(226)
90
90
39(13)(i)
90(14)
90(12)
V
V
III
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
14.5**
14.5**
1
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Emp Emb
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
197
Empty Gunny Bags (Packing Materials).
Emulsified Bitumen and bitumen are different com-
modities.
Case Law: TIKI Entriprise Vs. Commissioner of Com-
mercial Tax, Madhya Pradesh, Indore (2010) 27 VST
172 (Ker).
Emulsion Paints. HSN Code No.3209.
Enamel Glass in the Mass. -HSN Code No.7001.00.20.
Enamel Nail Polish (Lacquers). HSN. 3304.99.20.
Enamel Paints. - HSN Code No. 3209.
Enamelled Winding Wire & Enamelled Copper wire
Note: Added by Act 21 of2011, w.e.f.19-5-201O.
Enamelled Iron Ware.
Enamelled Utensils.
End Pieces of Iron and Steel
Endosulphan, Technical Grade.
HSN Code No.3808.10.31.
Endrex / Endrin.
Case Law: Held to be Insecticides. Gujarat Distribu-
tors Vs. State of Gujarat (1975) 36 STC 116.
Energy Equipments and Devices.
Engine Oils.
Engines. (Rail Engines).
Engobes (slips) and similar preparations.
HSN Code No.3207.20.20.
Enlargers (Photo Graphic Goods). HSN Code
No.9008.40.
ENO Fruit Salt/Tablets.
Envelope Paper.
Envelopes, Post Cards Etc., sold by Government.
Enzymatic preparations containing food stuffs.
HSN Code No.3507.90.91.
Enzymatic preparations for pre-tanning.
HSN Code No.3202.90.30.
90
1
1
100(220)
1
1
100(234)
7
7
71
100(140)
20
53
1
51
1
102(49)
88
44
27
100(133)
100(119)
IV
V
V
IV
V
V
IV
IV
IV
IV
IV
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
5*
14.5**
14.5**
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
Enz Emp
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
198
Enzymes for pharmaceutical use, other than strep-
tokinase. - HSN Code No.3507.90.69.
Enzymes, prepared enzymes not elsewhere speci-
fied or included. - HSN Code No. 3507.
Note: G.O.Ms.No.502, dated 01.05.2006. Upto
Schedule V.
Enzymes. - HSN Code.3507 (Except 3507.90.10).
Enzymes; prepared enzymes not elsewhere speci-
fied or included. HSN Code No. 3507.
EOT/HOT Cranes. - HSN Code No.8426.
Epax Systems. HSN Code No.8517.
Case Law: Held to be Sound Transmitting Equipment.
BPL Systems & Projects Ltd. Vs. C.C.E. (2000) 115 ELT
566.
Ephedrine Alkaloids. - HSN Code No.2939.41.10.
Ephedrine and its salts. - HSN Code No.2939.41.
Ephedrine Hydrochloride. HSN Code No.2939.41.20.
Epidural Catheter. - HSN Code No:9018.39.
Epoxide resins. - HSN Code No.3907.30.
Epoxides, Epoxyalcohols, Epoxyphenols and
Epoxyethers, with a three membered ring and they
halogenated, Sulphonated, Nitrated or Nitrosated
derivatives. - HSN Code No. 2910.
Epoxy Powder Coatings with HSN Code No.3907.
Epoxy Adhesive Packs. - HSN Code No.3919.
Case Law: Held to be Adhesives. Cibitul Ltd. Vs. Col-
lector of CE 1996(85) ELT 197.
Epoxy Resins. - HSN Code No.3907.30.10.
100(133)
100(133)
19
100(133)
1
39(7)
100(116)
100(116)
100(116)
88
100(155)
100(90)
100(155)
100(163)
100(155)
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Epo Enz
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
199
Epsilon Acid(1-naphthylamine-3,8-disulphonic acid).
HSN Code No.2921.45.23.
Equipment for utilizing Ocean waves and Thermal
Energy.
Equipment or Gadgets based on Solar Energy.
Equipments and Articles for Physical and General
Exercise. HSN Code No.9506.
Erasers. - HSN Code No.4016.92.00.
Schedule V.
Ergometrine (INN) and its Salts.
Ergometrine (INN). HSN Code No.2939.61.10.
Ergotamine (INN) and its Salts. HSN Code No.2939.62.
Ergotamine Tartrate. - HSN Code No.2939.62.10.
Escopal-CC.
Essences.
Case Law: Essences and food colours are not food
stuff. CST Vs.Guladi and Co. (2005) 140 STC 179.
Essential Oils (Terpeneless or not), including con-
cretes and absolutes; resinoids; extracted oleores-
ins; 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.
HSN Code No.3301.
Note: Sub entries from 180 to 231 are added to En-
try 100 vide G.O. Ms.No.656, Revenue (CT-II), 2nd
June, 2006 w.e.f 01-06-2006. Upto 31.05.06they
were liable to tax at 12.5% under Schedule V.
Estate Brown Crepe. - HSN Code No.4001.29.30.
100(101)
53
53
60
68(5)
100(116)
100(116)
100(116)
100(116)
88
1
100(197)
100(166)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
Est Eps
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
200
Ester Gums. - HSN Code No.3806.30.00.
Esters of other Inorganic Acids (excluding esters of
hydrogen halides) and their Salts: Their halogenated
Sulphonated, Nitrated or Nitrosated derivatives. -
HSN Code No.2920. Note: This Entry was added by
G.O.Ms.No.502, dated 01.05.2006. Upto 30.04.2006
this item was taxable at 12.5% as per Schedule V.
Ethambutol, ethambutol HCl.
HSN Code No.2905.14.10.
Ethanol Blended Petrol. (On first sales only).
32.55% Upto 7.6.2012 and from 08.06.2012
Ethers, Ether-Alcohols, Ether-Phenols, Ether-Alcohol
Phenols, Alcohol Peroxides, Ether Perioxides, Ketone
Peroxides (whether or not chemically defined) and
their Halogenated, Sulphonated, Nitrated or
Nitrosated derivatives. HSN Code No. 2909.
w.e.f 1-5-2006. Upto 30-04-2000, the above items
were taxable at 12.5% as per Schedule V.
Ethinamate (INN). - HSN Code No.2924.24.00.
Ethyl aceto acetate (acetoacetic ester).
HSN Code No.2918.30.20.
Ethyl alcohol and other spirits, denatured, of any
strength. - HSN Code No.2207.20.00.
Ethyl Alcohol.
Note: Ethyl Alcohol falling under a specific 8 digit
code 2207.20.00, is alone exigible to tax @ 4%.
Ethyl aniline. - HSN Code No.2921.42.24.
Ethyl cellulose. - HSN Code No.3912.39.21.
Ethyl hydroxy ethylaniline. HSN Code No.2921.42.35.
Ethylbenzene. - HSN Code No.2902.60.00.
Ethylcellulose. - HSN Code No.3912.39.11.
Ethylene Glycol (ethanediol).
HSN Code No.2905.31.00.
100(138)
100(100)
100(85)
2
100(89)
100(104)
100(98)
100(6)
93
100(101)
100(160)
100(101)
100(82)
100(160)
100(85)
IV
IV
IV
VI
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
31%
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Eth Est
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
201
Ethylene. - HSN Code No.2901.21.00.
try 100 vide G.O. Ms. No.656, Revenue (CT-II), 2nd
June, 2006 w.e.f 01-06-2006. Upto 31.0506 were
Ethylenediamine and its salts.
HSN Code No.2921.21.00.
Ethylene-propylene-non-conjugated diene rubber
(EPDM) HSN Code No.4002.70.00.
Ethylene-vinyl acetate copolymers.
HSN Code No.3901.30.00.
Eucalyptus Logs and Cut Sizes thereof.
Evaporative Air Coolers. - HSN Code No.8479.60.00.
Evaporators for Multi effect Evaporation, falling film,
rising film etc. HSN Code No.8410.89.10.
Excavators Moving on Tyres.
Case Law: 1. Held to be Motor Vehicles. Bose
Abraham Vs. State of Kerala (2001) 121 STC 614 (SC).
2. Excavators moving on chains are not motor ve-
hicles and hence not liable to Entry Tax.
(Rayconstructions Ltd. Vs State of Kerala) (2005) 142
STC 323. Affirmed by division Bench 2006(2) KLT
80. 3. Excavator not running on inflated tyres but
on Iron chain Plates is not motor vehicle. RDS Projects
Ltd., Vs CTO. 2007 - 08 (13) TNCTJ -1.
Excursion Boats. - HSN Code No.8901.
Exercise Note books including Graph books and
Laboratory Note Books, Office Stationery including
Computer Stationery, Writing Pads and Account
Ledgers. HSN Code.4820.
Exhaust and Tail Pipes of Automobiles.
Case Law: Held to be Steel Tubes and not Motor
Parts. Tube Investment of India Ltd. Vs. DCTO (2003)
129 STC 238.
100(192)
100(101)
100(167)
100(149)
9
102(42)
1
1
56(1)
25
70
IV
IV
IV
IV
IV
IV
V
V
IV
IV
IV
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
Eth Exh
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
202
Exhaust Fans (Electrical).
HSN Code No. 8414.51.90.
Exim Scrip.
Case Law: Held to be Goods and Exigible to tax. Vikas
Sales Corp.Vs. CCT (1996) 102 STC 106 (SC): (1996)
23 APSTJ 24 (SC).
Expanded Metal.
Expansible polymers of Styrene in Primary forms.
HSN Code No.3903.11.00.
Explosives.
Export Permit or license or quota (w.e.f. 01-04-05,
G.O.Ms. No. 818, dt. 30-06-2008.)
Export Permit or License or Quota and other Goods
of Incorporated or Intangible Character.
Exposed Films.
Exposure Meters. - HSN Code No.9027.40.00.
Extension Cords.
Extra Neutral Alcohol (ENA).
Schedule as per Act 23 of 2005 w.e.f.18.08.2005.
Schedule V.
Extraction of Arsenic or those Metals or for the
Extruders. HSN Code No.8477.20.00.
Extrusions of Ferrous and Non Ferrous Metals and
Alloys
Eye Brow Pencils.
Eye Lash Brushes.
Eye Liners All Sorts.
Eye Shadow / Eyetex.
Eye Wash Glasses.
Case Law: Held to be not Glassware. State of Orissa
Vs. Janata Medical Stores (1976) 37 STC 33.
1
2
27
100(151)
1
2(iv)
2
1
103(21)
1
93(4)
102(40)
27
1
1
1
1
1
V
IV
IV
IV
V
IV
IV
V
IV
V
IV
IV
IV
V
V
V
V
V
14.5**
5*
5*
5*
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
Exh Eye
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
203
Fab. Supply of 5w Out Door Unit Odukasa.
2010. Dated 12.05.2011.
Fabrics made of Khadi Cloth.
Note: The entry in serial No.49 was added by the
Act No.1 0 of 2006, dt. 4-1-2006 w.e.f 01.12.2005.
Fabrics of Fishnet.
Fabrics, Made ups and garments, produced and sold
by the power loom units in the State of dealers
registered under the Act only at the point of sale in
the hands of poweloom units.
Note: Added by G.O.Ms.No.58, Rev. CT-II, dt.25.01.2012
w.e.f.11.07.2011.
Fabrics, Made ups and garments made of Khadi cloth
Subs.for Made ups by G.O.Ms.No.58, Dept., dt.
25-1-2012, w.e.f 11-7-2011.
Note:The entry in serial No. 49 was added by the
Act No. 10 of 2006, dt. 4-1-2006 w.e.f 01.12.2005.
Face Creams, Powders & Snows.
Face Plate. - HSN Code.8926.90.99.
2009. Dated 03.09.2010.
Facial Makeup Material.
Facor Bhusakthi.
Factice (rubber substitute derived from oil).
HSN Code No.4002.99.10.
Factory Ships. HSN Code No.8902.
Falo Fix. - HSN Code No.3919.
Case Law: Held to be Synthetic Adhesive. ACTO Vs.
Bhomawat Ind.(1989) 74 STC 28.
False Beards, Eye Brows and Wigs.
Faluda.
Case Law: Held that Faluda prepared by cooking
Vermicilli, Sago and Rice by adding Sugar Syrup and
Dry Fruits is Cooked Food. Giridhar Shenoy Vs. State
of Kerala (197) 104 STC 562.
1
49
15
127
49
1
1
1
1
100(167)
56(2)
100(163)
1
1
V
I
I
IV
I
V
V
V
V
IV
IV
IV
V
V
14.5**
NIL
NIL
5*
NIL
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
14.5**
14.5**
Fab Fal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
204
Famitone Liquid.
Case Law: Held to be Animal Feed Supplement. C.C.E.
Vs. Quali Care Pharmaceuticals 2003 (151) ELT 166.
Famotidine (other Organic Compounds).
HSN Code No.2942.00.34.
Fan Belts (Conveyor Belts). - HSN Code No.5910.
Fan covers and terminal boxes used for manufac-
ture of mono block pumps.
Case Law: Held parts of pump sets. Fairdeal Corpo-
ration Vs. Commissioner of Commercial Tax, Madhya
Pradesh and others. (2011) 40 VST 141 (M.P).
Fan Regulators.
Case Law: Are accessories of fan. North West
Switchgear Ltd. Vs. C.C.E.(2006) 145 STC 169 (S.C).
Fancy Yarn. - HSN Code No.5403.
Case Law: Held to be Manmade Yarn. India Jute Co.
Vs.CCE 1987 (28) ELT 170 & D.P. Lon Vs. CCE (2003)
132 STC 525 (SC).
Fans (Manufactured out of Palm/Coconut/Date
Leaves).
Fans/Fan Blades & Mesh Guards/Regulators.
Fare Meters for all Motor Vehicles.
Farm Machinery run with the help of Tractor en-
gine power. HSN Code No: 8433.59.00.
Farooqi Tooth Powder.
Case Law : Is drug Karkhana Zinda Tilismath Vs. State
of A.P. (2010) 51 APSTJ 177 (STAT).
Fast Relief (Ayurvedic Medicine)
Note: Clarified by the Government in
Memo.No.10247/CT.II(1)/2009-1 dt: 29.04.2009.
Fatty Acid.
Case Law: Held to be Vegetable Oils in the form Hy-
drogenated Oils. Coromandal Agro Products & Oil Ltd.
3
100(117)
12
17
1
6
1
1
103(22)
63
88
88
66
I
IV
IV
IV
V
IV
V
V
IV
IV
IV
IV
IV
NIL
5*
5*
5*
14.5**
5*
14.5**
14.5**
5*
5*
5*
5*
5*
Fat Fam
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
205
Vs. State of A.P. 7 APSTJ 4 and also see TATA Oil Mills
Co. Ltd. Vs. CCE (1991) 82 STC 225 (SC).
Fatty Oil or Pull up Oil. - HSN Code No.3809.93.10.
Faucets.
Fax Machines. - HSN Code No.8517.
Feed Mixing Plants. - HSN Code No. 8479 82 00 (w.e.f.
01-07-2006) (Authority: A.R.COM/255/2005 Dated:
25.8.2005)
Feed supplements or nutrients.
Feeding Bottles.
Case Law: Is not Packing Material. Morrison (India
Ltd.,) Vs State of Kerala 2007 (2) KLT.20.
Feldspar Powder.
2005. Dated 10.06.2010.
Fence Controllers. - HSN Code No.8471.
Fenchone Oil.
Case Law: Held that the Frenchone Oil, a By-Pro-
duce of Camphor cannot be classified as Scents and
Perfumes. Commissioner of Sales Tax Vs. Comphor &
Allied Products L:td. (1999) 115 STC 663.
Fenetylline (INN) and its salts.
HSN Code No.2939.51.00.
Fennel and Juniper berries. - HSN Code No.0909.50.
Fenny (A Kind of Wine) (First Sales).
Fenproporex (INN) and its salts.
HSN Code No.2926.30.00.
Fenthion. - HSN Code No.3808.10.34.
Fents (Damaged Pieces of Cloth). Upto 10.07.2011.
From 11.07.2011.
Fenugreek (Menthi) Spices.
Ferric Ammonium Citrate. HSN Code No.2918.15.50.
Ferrite Powder. - HSN Code No.3824.90.32.
Ferrites (Permanent Magnets Articles).
HSN Code No.8505.
100(141)
1
39
102(42)
3
1
1
39(3)(a)
1
100(116)
59(7)(e)
1
100(106)
100(140)
45
127
59
100(98)
100(148)
39(8)
IV
V
IV
IV
I
V
V
IV
V
IV
IV
VI
IV
IV
I
IV
IV
IV
IV
IV
5*
14.5**
5*
5*
NIL
14.5**
14.5**
5*
14.5**
5*
5*
70
5*
5*
NIL
5*
5*
5*
5*
5*
Fer Fat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
206
Ferro Manganese (Ores & Minerals).
Ferro (Ammonia) Paper.
Case Law: Held to be Paper of All kinds. Asian
Repographics (p) Ltd. Vs. State of A.P. (2000) 119 STC
313L2000) 31 APSTJ 71 (APHC).
Ferro Alloys. - HSN Code No.7202.
Ferro Alloys. - HSN Code No.7202.
by the G.O MS. No 502 Rev (CT-II) Dpt, dt 1-5-2006
w.e.f 1-5-2006. Upto 30-06-2006 was taxable under
Entry 27(1) of IV Schedule @ 4%.
Ferro Resonant Transformers (Small Transformer).
Ferro tungsten and ferro-silico-tungsten.
HSN Code No.7202.80.00.
Ferro-alloys.- HSN Code No.7202.
Upto 30-04-2006
From 01-05-2006 Onwards
Ferro-boron, charge-chrome. - HSN Code No.7202.
Ferro-boron. - HSN Code No.7202.99.31.
Ferro-chromium. - HSN Code No.7202.
Ferro-cobalt. - HSN Code No.7202.99.13.
Ferro-columbium. -HSN Code No.7202.99.14.
Ferro-manganese. - HSN Code No. 7202.
Ferro-molybdenum. - HSN Code No.7202.70.00.
Ferro-nickel. - HSN Code No.7202.60.00.
Ferro-niobium. - HSN Code No.7202.93.00.
Ferro-phosphorus. - HSN Code No.7202.99.11.
Ferro-phosphorus, Ferro-selenium, Ferro-cobalt,
Ferro-columbium.
Ferroprussiate Paper.
Ferro-selenium. - HSN Code No.7202.99.12.
Ferro-silico-chromium. - HSN Code No.7202.50.00.
Ferro-silico-magnesium. - HSN Code No.7202.99.22.
Ferro-silico-manganese. - HSN Code No.7202.30.00.
Ferro-silico-titanium. - HSN Code No. 7202.99.
43
44
27(1)
100(177)
1
100(177)
27(1)
100(177)
100(177)
100(177)
100(177)
100(177)
100(177)
100(171)
100(177)
100(177)
100(177)
100(177)
100(177)
44
100(177)
100(177)
100(177)
100(177)
100(177)
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Fer Fer
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
207
Ferro-silico-zirconium, Ferro-silico-magnesium.
Ferro-silico-zirconium. - HSN Code No.7202.99.21.
Ferro-tantalum. - HSN Code No.7202.99.16.
Ferro-titanium and. - HSN Code No.7202.91.00.
Ferrous and Non Ferrous Metals and Alloys and
Extrusions thereof.
Ferrous gluconate. - HSN Code No.2918.16.20.
Ferrous obtained by direct reduction of Iron ore and
other spongy ferrous products, in lamps, pellets or
similar forms; iron having minimum purity by
weight of 99.94% in lumps, pellets or similar forms.
HSN Code No.7203.
Ferrous Sulphate (Chemical Fertilizers).
Ferrous Waste and scrap; remelting scrap ingots of
iron and steel. HSN Code No.7204.
Ferro-vanadium. - HSN Code No.7202.92.00.
Ferro-zirconium, Ferrotantalum. HSN Code No. 7202.
Ferro-zirconium. - HSN Code No.7202.99.15.
Ferruginous (10% or more but below 30%).
HSN Code No.2602.00.60.
Ferry boats. - HSN Code No.8901.
Fertilisers.
Fertilisers - Chemical.
Fevicol.
Case Law: 1. Fevicol M.R. (Synthetic gum) used for
pasting enveloped,papers etc. are Stationary Article).
(C.S.T. Vs. Modern Agency) (2006) 146 STC 1.
2. Fevicryl, Acrylical, Acrylic colours (colours used
for painting, drawing on paper and cloth) are sta-
tionery articles. (C.S.T. Vs. Modern Agency) (2006) 146
STC 1.
Fibre Cable. - HSN Code.8544.70.10.
2009. Dated 03.09.2010.
100(177)
100(177)
100(177)
100(177)
27
100(98)
27(2)
19
71(iv)
100(177)
100(177)
100(177)
100(8)
56(1)
19
19
25
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
Fib Fer
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
208
Fibre Foam Products or Other Synthetic Foam Prod-
ucts of Every Description.
Fibre Glass Boat.
Fibre Lius. - HSN Code.8537.10.00.
2009. Dated 03.09.2010.
Fibre Patch Cord. HSN Code.8544.42.20.
2009. Dated 03.09.2010.
Fibre reinforced plastic articles.
Fibre Waste.
Fibre Yarn Man Made.
Case Law: Held to be man made Yarn. Indian Jute
Co., Vs. C.C.E 1987 (28) ELT 170 and D.P. Lon Vs. C.C.E
(2000) 132 STC 525 (SC).
Fibre Yarn Staple.
Fibre Yarn Waste Man Made.
Fibre-Lax Raw or processed but not spun, flax tow
and waste (including yarn waste and garneted stock).
HSN code No:5305.
Fibres of all types and Fibre Waste.
Fibres Sisal and other textile fibres of the genus
agave ,raw or processed but not spun; tow and
weaste of these fibres (including yarn waste and
garmetted stock). HSN code No:5304.
Fibres True Hemp (cannabis sativa L), raw or pro-
cessed but not spun. HSN Code No.5302.
Fibres-Coconut, abaca (Manila hemp or Musa tex-
tiles Nee), ramie and other vegetable textile fibres,
not elsewhere specified or included, raw or pro-
cessed but not spun; tow, noils and waste of these
fibres (including yarn waste and garneted stock). -
HSN Code No.5305.
1
56
1
1
I
26
6
6
6
26(4)
26
26(3)
26(2)
26(4)
V
IV
V
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
14.5**
5*
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
Fib Fib
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
209
Fibres-Flax, raw or processed but not spun; flax tow
and waste (including yarn waste and garmented
stock). - HSN Code No.5301.
Fibres-True hemp (cannabis satival), raw or
processed but not spun; tow and waste of true hemp
(including yarn waste and garmented stock). - HSN
code No:5302.
Field Bite Unit Bt562be 3.
2010. Dated 12.05.2011.
Field Latex. - HSN Code No. 4002.
Case Law:1. Held to be Rubber Products. Periyar
Latex Ltd. Vs. State of Kerala (2003) 130 STC 78].
2.Field latex is Rubber. Kurian Abraham Pvt. Ltd. Vs.
Assistant Commissioner (2004) 137 STC 237.
Figs.
Figured Glass Mirrors.
Fiksol S 69. - HSN Code No.3919.
Case Law: Held to be Adhesive. State of T.N. Vs. Indian
Eyelets Ind. (1984) 55 STC 354.
Filament Yarn Man Made. HSN Code No.5406.
File Covers (Printed Materials).
Files (Office Stationery)
Files, rasps and similar tools. HSN Code
No.8203.10.00.
Files, rasps, pliers (including cutting pliers), pincers,
tweezers, metal cutting shears, pipe-cutters, bolt
croppers, perforating purchases and similar hand
tools. - HSN Code No.8203 Note: Entries from 102
to 113 are added by G.O.Ms.No.795 Dt: 29th June,
2006 w.e.f 01-07-2006. Upto 31.05.06 these items
Filing Cabinets (Sold in Assembled or Non As-
sembled Form) (Office Equipments).
26(1)
26(2)
1
100(167)
1
1
100(163)
6
47
25
103(2)
103(2)
1
IV
IV
V
IV
V
V
IV
IV
IV
IV
IV
IV
V
5*
5*
14.5**
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
14.5**
Fil Fib
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
210
2006. Dated: 9-11-2006.
Films Cinematographic.
Films Photographic.
Films & Film Strips (Cinematographic Equipments).
Films (X Ray ).
Filter for Tube Wells.
Case Law: Held to be Machinery. Commissioner of
Sales Tax Vs. Abdul Khaliq Mistri (1979)43 STC 428.
Filter Paper (Paper). - HSN Code No.4805.40.00.
Case Law: Held to be Paper. Commissioner of Sales
Tax Vs.C.Abhay Kumar & Co. (1995) 98 STC 212.
Filter Paper / Paperboard - Gummed / Adhesive.
HSN Code No.4823.20.00.
Filteration Systems.
Authority:CCTs Ref.No. PMT/P&L/A.R.Com/6/
2010. Dated:06.08.2010
Filters for Liquid Filtration like Leaf Filters, Nutsche
Filters etc. - HSN Code No.8410.89.10.
Fine Boring Machines, Horizontal.
HSN Code No.8459.40.20.
Fine Boring machines, Vertical.
HSN Code No.8459.40.30.
Fines (including sand). - HSN Code No.2508.50.32.
Finishing agents, dyecarriers to accelerate the dye-
ing or fixing of dye-stuffs and other products and
preparations (for example, dressings and mor-
dants), of a kind used in textile, paper, leather or like
industries not elsewhere specified or included.
HSN Code No.3809.
Note: This Entry was added by G.O.Ms. No. 502, Rev,
dt. 01-05-2006. Upto 30-04-2006 these items were
Fire Alarms (Electrical Instruments).
Fire Bricks.
1
1
1
1
1
44
100(173)
1
1
102(29)
102(29)
100(182)
100(141)
1
3
V
V
V
V
V
IV
IV
V
V
IV
IV
IV
IV
V
IV
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
5*
14.5**
5*
Fir Fil
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
211
Fire Buckets.
Case Law: Held to be Containers. Collector of CE Vs.
TANSI Engineering Works 1998 (103) ELT 264.
Fire Clay. - HSN Code No.2508.30.
Fire Clay. - HSN Code No.2508.30.
Fire Extinguishers, whether or not charged.
HSN Code No.8424.10.00.
Fire Fighting Fume Compound.
Fire Fighting Vehicles.
Fire Floats. - HSN Code No.8905.
Fire Proof Plywood.
Firewood other than Casuarina Poles, Eucalyptus
logs and cut sizes thereof.
Fireworks, Including Coloured Matches.
First-aid Box and Kits. - HSN Code No.3006.50.00.
Fish - Dry and other sea food except when it is sold
in frozen state or in a sealed container.
Fish - Fresh and other sea food except when it is
sold in frozen state or in a sealed container.
Fish-Frozen/sold in Sealed Containers.
(w.e.f. 01-07-2006)
Fish other than Cured or Frozen including Dry Fish
Fish Feed
Fish Feed Nutrients/Supplements /Vitamins.
Fish Hooks. - HSN Code No.9507.
Fish landing Nets. - HSN Code No.9507.
Fish Meal.
Case Law: Held to be Fertiliser. Commissioner of Sales
Tax Vs. Onkarnath Jagdish Prasad (1981)48 STC 59 &
CTO Vs. Udaipur Kukkut Utpadak Sahakari Samithi
(1991) 82 STC 258.
Fish Oil.
Fish plate bars, bearing plate bars, crossing sleeper
bars, fish plates, bearing plates, crossing sleepers and
90
100(182)
43
1
1
1
56(5)
1
14
1
88/111
24
24
107
24
3
3
60(3)
60(3)
19
1
70(xii)
IV
IV
IV
V
V
V
IV
V
I
V
IV
I
I
IV
I
I
I
IV
IV
IV
V
IV
5*
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
NIL
14.5**
5*
NIL
NIL
5*
NIL
NIL
NIL
5*
5*
5*
14.5*
5*
Fis Fir
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
212
pressed steel sleepers, rails- heavy and light crane
rails of Iron & Steel.
Fish Plates (Iron and Steel)
Fishing Rods, fish-hooks and other line fishing tackle;
fish landing nets, butterfly nets, and similar nets;
decoy birds (Other than those of the heading 9208
or 9705) and similar hunting or shooting requisites.
HSN Code No.9507.
Fishing Vessels, Factory Ships and other vessels for
processing or preserving fishery products.
HSN Code No.8902.
Fishnet and Fishnet fabrics.
HSN Code No.5608.11.10.
Fitness Equipment used in Gymnasiums and
Slimming Centres.
Fittings & Pipes Made of Cast Iron.
Fittings for furniture, coach work or the like made
of Plastic or other materials of headings 3901 to
3914. - HSN Code No.3926.30.
Fittings including Sewerage Pipes.
Fittings, Parts & Accessories of Fluorescent Tubes.
Fixed Security Gates.
2010. Dated.05.03.2011.
Fixed vegetable fats and oils (including jojoba oil) and
their fractions, whether or not refined, but not
chemically modified. HSN Code No.1515.
Flags, Banners & Hangers Made of Cloth.
Flakes of Sodium Hydroxide (Caustic Soda) (other).
HSN Code No.2815.11.90.
Flakes of Sodium Hydroxide (Caustic Soda).
HSN Code No.2815.11.10.
Flaps Used inside the Tyre.
Flash Light Apparatus (Photographic Goods).
Flask and hotpot used in kitchen and for domestic
purpose are utensils.
70
60(3)
56
15
60(2)
45
100(207)
45
1
1
67(9)
1
100(46)
100(46)
1
1
7
IV
IV
IV
I
IV
IV
IV
IV
V
V
IV
V
IV
IV
V
V
IV
5*
5*
5*
NIL
5*
5*
5*
5*
14.5**
14.5**
5*
14.5**
5*
5*
14.5**
14.5**
5*
Fla Fis
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
213
Case Law: Kamesh Traders Vs. State of Chattisgarh.
(2012) 52 APVST 120.
Flasks. - HSN Code No.7010.
Flat bed printing presses. HSN Code No.8443.59.10.
Flat Glass.
Flat Iron.
Case Law: Held to be Iron and Steel. State of
M.B(Now M.P) Vs. Hiralal (1996) 17 STC 313.
Flat Kniting Machines; Stitch-Bonding Machines.
Flat Panel Display Devices and Parts Thereof. HSN
Code No. 9013.80.10 & 8901.90.10.
Flat Plate Solar Collectors Renewable Energy
Equipments.
Flat-rolled products of iron or non-alloy steel, of a
width of less than 600 mm, not clad, plated or coated.
HSN Code No. 7211.
width of 600 mm or more, clad, plated or coated. -
HSN Code No.7210
width of 600mm or more, cold-rolled (cold reduced),
not clad, plated or coated. HSN Code No.7209
width of 600mm or more, hot-rolled, not clad, plated
or coated. - HSN Code No.7208
width of less than 600mm or more, clad plated or
coated.- HSN Code No.7212
width of less than 600mm or more, not clad plated
or coated. - HSN Code No.7211
Flat-rolled products of other alloy steel, of a width of
600mm or more HSN Code No.7225
90(12)
102(18)
1
70
102(22)
39(a)&(b)
53(1)
70(7)
70(4)
70(6)
70(5)
70(4)
70(8)
70(7)
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Fla Fla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
214
Flat-rolled products of other alloy steel, of a width of
less than 600mm HSN Code No.7226
Flat-rolled products of stainless steel, of a width of
600 mm or more HSN Code No.7219
Flat-rolled products of stainless steel, of a width of
less than 600mm. HSN Code No.7220
Flattened or Beaten Rice.
Flavour Essences.
Flavoured Milk.
Flex yarn. - HSN Code No.5306.
Fldsfer Powder.
Flesh of Poultry except when they are sold in frozen
state or in a sealed container (w.e.f.1.7.2008.)
Flex, PVC Coated / Laminated, Plastic sheet, PVC
sheeting roll HSN Code No:3920.
Flexible Flooring Materials (PVC).
Flexible intermediate bulk containers.
HSN Code No.6305.32.00.
Floating Cranes. - HSN Code No:8905.
Floating Docks. -HSN Code No:8905.
Floating or Subsmessible Drilling or production plat-
forms. - HSN Code No.8905.
Floating Structures (for ex: rafts, tanks, coffer-dams,
landing stages, bouys and beacons).
HSN Code No:8907.
Floating Vessels. - HSN Code No:8905.
Floor Boards and Similar Boards of Wood of all
Kinds whether or not containing any Material other
than wood.
Floor Covering Rolls/Tiles & Ceiling Coverings made
of Plastics.
Floor Polishers.
27(5)
27(11)
27(12)
40
1
1
26(5)
43
107
90
1
1
56(5)
56(5)
56(5)
56(7)
56(5)
1
1
1
IV
IV
IV
I
V
V
IV
IV
IV
IV
V
V
IV
IV
IV
IV
IV
V
V
V
5*
5*
5*
NIL
14.5**
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
Flo Fle
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
215
Floor Washing Soap and Powders.
Flooring Stones (Ordinary Napa Slabs) (Both unpol-
ished and Polished Slabs). - HSN Code No.6801.
Floppies of all Sizes (Computer Peripherals).
HSN Code No.8424.91.11.
Floppies of Digital Versatile Disc Recordable (DVDR).
HSN code No.8523.
Floppy Disc or cartridge tape.
HSN Code No.8524.91.11.
Floppy Disk with. - HSN code No.8523.20.20.
Floral Brics (Thermo Plastic or Cellular Plastics).
Florescent Lighting Tubes, Fittings, Chokes and Start-
ers.
Flour (Wheat Products) Ata, Maida, Suji, Besan, Rawa,
vermicelli and Semiya. - HSN Code No.1101.
Flour Mill Machinery. - HSN Code No. 8437.80.10.
Flour of Bengal Gram/Dhal (Besan).
Flour of Grams Mixed with Species/ Masala Powder
Sold with or Without Brand Name.
Flour of Pulses and Grams.
Flour of Rice.
Flour, meal and powder of dried leguminous veg-
etables of heading 0713, or sago or of roots or tu-
bers or heading 0714 or of the products of Chap-
ter VIII(i) of sago. - HSN Code No.1106.20.10.
Flour, meal and powder of the dried leguminous veg-
etables of heading 0713, of sago or of roots or tu-
bers of heading 0714 of the products of chapter 8.
HSN Code No.1106.
Flow meters. - HSN Code No.9026.10.10.
Flower Seeds /Garden Seeds (Seeds for Sowing &
Gardening Purposes).
1
42
39(14)(c)(i)
39(13)
39(14)(c)(i)
39(13)
1
1
28
102(11)
28
28
28
28
61(6)
28(3)
103(20)
1
V
IV
IV
IV
IV
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
Flo Flo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
216
Flowers Artificial.
Flowers (Fresh).
Fluorescent Tubes, Chokes, Starters, Fittings and its
Parts & Accessories.
Fluorides of aluminium(other).
Fluorides of aluminium HSN Code No.2826.12.00.
Fluorides of ammonium or of sodium.
Fluorides, Fluorosilicates, Floroaluminates and other
complex Flurine Salts. HSN Code No.2826.
Fluorinated derivatives. - HSN Code No.2903.30.10 .
Fluorinated, brominated or iodinated derivatives of
acyclic hydrocarbons. - HSN Code No.2903.30.
Fluorine, Chlorine, Bromine and Iodine.
HSN Code No.2801.
Fluorine. - HSN Code No.2801.30.10.
Fluorine; bromine. - HSN Code No.2801.30.
Fluorosilicates of potassium.
HSN Code No.2826.20.20.
Fluorosilicates of sodium or of potassium.
Fluorosilicates of sodium. - HSN Code No.2826.20.10.
Flurides, fluorosilicates, fluroaluminates and other
complex flurine salts. -HSN Code No.2826.
Flush Cleaners.
Flush Doors.
Flushing Cisterns (Ceramic Sanitary Wares).
Fly Ash.
1
17
1
1
100(56)
100(56)
100(56)
100(83)
100(83)
100(33)
100(33)
100(33)
100(56)
100(56)
100(56)
100(56)
1
1
1
1
V
I
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
V
V
V
14.5**
NIL
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
Fly Flo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
217
Fly Ash Bricks Plant and Machinery.
HSN Code No.6815.99.10.
Fly Ash Bricks/Tiles. - HSN Code No.6815.99.10.
Foam Rubber Products.
Foams & Foam Products Including Foam Sheets.
Fodder.
Fodder Seeds.
Folders and File covers. - HSN Code No. 4820.30.00.
Folders, guzmnos perforators and staplers to be used
in the printing machinery. HSN Code No.8443.60.30.
Folding cartons, boxes and cases, of noncorrugated
paper and paperboard. - HSN Code No.4819.20.
Folding Umbrellas.
Food Articles Cooked/Baked.
Food Articles Prepared From Flour of Cereals/
Gram/Pulses/Oil Seeds.
Food colouring matters of Vegetable or animal Ori-
gin. HSN Code No.3203.
Food Colours.
Case Law: Held that the Food Colours are not Dyes
and Colours but are Edible Goods. CST Vs. S.N. Broth-
ers (1973) 31 STC 302 (SC)
Food colours other than synthetic.
HSN Code No.3203.00.20.
Food Flavouring Essences.
Food Preserved in Sealed Containers.
Case Law: Cherries and Pineapple Slices sold in
SealedContainers are Food Stuffs. M/s.L.Ganga
Ram Sanghi Vs. State of A.P. (2004) 38 APSTJ 255 (STAT).
Food Warming Trays.
Food Warming Trolleys.
Foot Balls/Football Covers.
Foot Mats made of Coir
From 01-04-2005 to 31-05-2007
1
3
1
1
3
44
25
102(18)
100(171)
65
1
1
100(120)
1
100(120)
1
1
7
7
60
1
V
IV
V
V
I
I
IV
IV
IV
IV
V
V
IV
V
IV
V
V
IV
IV
IV
V
14.5**
5*
14.5**
14.5**
NIL
NIL
5*
5*
5*
5*
14.5**
14.5**
5**
14.5**
5*
14.5**
14.5**
5*
5*
5*
12.5
Foo Fly
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
218
Note: The Entry Coir & Coir Products excluding
Rubberised Coir mattresses has been added to Sched-
ule 1 as Entry No. 56 by G.O.Ms. No. 812, Rev, dt. 13-06-
2007 w.e.f 01-06-2007.
Foot Mats made of other than Coir.
Foot Rest of Scooters/Two Wheelers.
Case Law: Held to be Parts of Motor Vehicles. [Bajaj
Auto Ltd. Vs. of CE (1989) 44 ELT 763 affirmed in
(1993) 64 ELT A 84 (SC).
Foot Valve.
Case Law: Held to be the Accessories of Pump Sets.
Perfect Engineering Co. Vs. CCT (2001) 122 STC 641.
Foot-operated or Hand Air Pumps.
Footwear other than made of Plastic.
Footwear covering the ankle but not covering the
knee. HSN Code No.6401.92.90.
Footwear (water proof foot wear) covering the knee.
HSN Code No.6401.91.90.
Footwear (water proof foot wear) incorporating a
protective metal toe-cap of rubber.
HSN Code No.6401.10.10.
Footwear (water proof foot wear) incorporating a
protective metal toe-cap. HSN Code No.6401.10.90.
Foot-wear with outer soles and uppers of plastics.
Sports Foot Wear - HSN Code No. 6402.12.90.
Other than Sports Foot Wear. - HSN Code No.1990.
Footwear with upper straps or thongs assembled to
the sole by means of plugs (Hawai chappals) & Straps.
Forbes Spring Washers.
Forbina Powder.
Case Law: Held to be a Toilet Article and not Drugs.
CST Vs. CIBA of India Ltd. (1985) 59 STC 242.
56
1
1
27
31
1
46(1)(d)
46(1)(c)
46(1)(a)
46(1)(b)
46(2a)
46(2b)
46
1
1
I
V
V
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
V
V
NIL
14.5**
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
For Foo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
219
Foreign Liquors, that is Wines, Spirit and Beers
Imported into India (First Sales).
Forestry Machinery for soil preparation or
cultivation; lawn or sports - ground roller.
HSN Code No.8432.
Forging Machines. - HSN Code No.8462.10.20.
Forging or Die-stamping Machines (including
presses) and hammers: HSN Code No.8462.10.
Forgings (Iron and Steel).
Fork Lift Trucks
Case Law: Fork Lift Trucks are Motor Vehicles.
Simoson & Co. Ltd. Vs. CCE 1997 (95) ELT 166 (SC).
Forks made of Plastic.
Formaldehyde Solution.
Formed Wheel Gear Grinder.
HSN Code No.8461.40.22.
Formica Sheets (Laminated Sheets).
Case Law: Formica Laminated Sheets are to be taxed
as Laminated Sheets.
C.S.T. Vs. Vishwa Bharati Trading Corporation (2005)
139 STC 154.
Fountain (Ink) Pens. - HSN Code No.9608.
Fountain Pen Ink. - HSN Code No.3215.90.20.
Fox Gram (Pilli Pesara).
Foxtile Millet (Korralu/Korra Rice).
Fracture appliances covered under.
Fracture appliances or Orthopedic.
HSN code No.9021.10.
Fragrant Mat.
Case Law: Held to be a Preparation similar to
Agarbathi and different from Mosquito repellent.
1
1(1)
102(32)
102(32)
70
1
90
88
102(31)
1
68(1)
68(3)
82
8
2(i)
2(1)
37
VI
IV
IV
IV
IV
V
IV
IV
IV
V
IV
IV
IV
I
I
1
IV
70
5*
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
5*
5*
NIL
NIL
NIL
5*
Fra For
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
220
(Classified under Sub-Heading 3307.41 and not
3307.49.). UOI Vs. Sonic Electrochem 2002 (145) ELT
274 (SC)AIR 2002 SC 3288
Framed Mirrors.
Framed Posters.
2010. Dated.03.01.2011.
Frames and Forks, and parts thereof of cycles, Bi-
cycles and Tricycles.
Frames and Mountings for Spectacles, Goggles or the
like and parts thereof.
HSN Code No.9003.
From 01-07-2006
dt. 29-06-2006 w.e.f 01-07-2006. Upto 30-06-2006
this item was taxable at 12.5% as per Schedule V.
Authority: Vide A.R.Com/93/2005, dt. 25-5-2005.
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. (w.e.f. 1-4-2005 G.O.Ms. No. 818
dt. 30-06-08).
Franking Machines. - HSN Code No.8470.29.00.
Freezers. HSN Code No.8418.30.10.
French Beans.
Case Law: Held to be not Vegetables.
Padamata Ramam Vs. State of A.P. (1986) 3 APSTJ 5
(STAT).
French Coffee or Blended Coffee.
Note: The original entry 18.Coffee beans and seeds,
cocoa pod, green tea leaf and chicory was
1
1
13
113(4)
2(xii)
39(2)(b)
1
1
18
V
V
IV
IV
IV
IV
V
V
IV
14.5**
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
Fre Fra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
221
substituted by G.O MS No 1291 Rev CT-II Dept., Dt
07-09-2006 w.e.f 01-09-2006. Upto 31.08.06 were
French Polish (Paints).
Case Law: Held to be Varnish.
Mandgi Bros Vs. State of Karanataka (1975) 35 STC
410.
Frequency Measuring Apparatus.
HSN Code No.9030.39.40.
Fresh Flowers.
Fresh Fruits.
Fresh Garlic. - HSN Code No.0703.20.00.
Fresh Ginger. - HSN Code No.0910.10.10.
Fresh milk and pasteurised milk other than UHT
Milk and skimmed milk Powder.
Fresh Plants.
Fresh plants, saplings and fresh flowers.
Fresh Vegetables.
Friction Screw presses. - HSN Code No.8462.99.50.
Fridge stand.
Case Law: Is accessory of refrigerator.
(Golden Traders Vs. CCT)(2006) 144 STC 141.
Fried Bengal Gram /Brokens/Dhal.
Fried Cashew Nuts.
Fried Dalls.
Fried Grams/Dhalls.
Fried Groundnut Kernel.
Case Law: Held to be not Oil Seeds.
DC (CT) Vs. B.Kuppuswamy Chettiar (1976) 38 STC
587.
Friers (Machinery for making hot drinks or for cook-
ing or heating food). - HSN Code No.8419.81.10.
Frocks (Readymade Garments).
Frooti. w.e.f. 01-07-2006.
Frozen Aquatic Products. From 01-07-2006.
1
103(23)
17
18
19(1)(a)
19(2)(a)
16
17
17
18
102(32)
1
29
1
29
29
1
102(2)(h)
52
107
107
V
IV
I
I
I
I
I
I
I
I
IV
V
IV
V
IV
IV
V
IV
IV
IV
IV
14.5**
5*
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
5*
14.5**
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
Fro Fre
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
222
Frozen Confectionery.
Frozen Desserts.
Frozen Fish.
Frozen Meat.
Frozen Prawns.From 01-07-2006.
Frozen Semen, other than bovine.
HSN Code:0511.99.91.
Case Law: Frozen Semen of Bull is not a dairy
product. Is live stock-exempt.
C.T.T. Vs. Cross breeding project) (2007) 8 VST 61.
FRP empty shells. - HSN Code No: 9306.00.
Fructose (Chemically Pure).
HSN Code No.1702.50.00.
Fructose (Other), including invert sugar and other
sugar and sugar syrup blends containing in the dry
state 50% by weight of fructose.
Fructose (other). - HSN Code No.1702.60.90.
Fructose and fructose syrup, containing in the dry
state more than 50% by weight of fructose, excluding
invert sugar.
Fructose in solid form. - HSN Code No.1702.60.10.
Fruit Chillies.
Case Law: Held that Fruit Chillies or Red-ripe
Chillies are not Vegetables. M.R.Armuga Nadar Vs.
State of T.N (1984) 56 STC 53.
Fruit Juices and Fruit Drinks whether sold in sealed
Containers or other wise and Fruit Jams, Jelly, Pickle
and Fruit Squashses and Pastes.
other than Aerated Fruit Drinks.
Upto 30-06-2006
1
1
107
107
107
29(2)
1
100(5)
100(5)
100(5)
100(5)
100(5)
59
1
107
V
V
IV
IV
IV
I
V
IV
IV
IV
IV
IV
IV
V
IV
14.5**
14.5**
5*
5*
5*
NIL
14.5**
5*
5*
5*
5*
5*
5*
12.5
5*
Fru Fro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
223
Note: 1) This Entry was added by G.O.795, dt.
29-06-2006 wef. 01-07-2006.
2) As Per G.O.Ms. No. 818, dt. 30-06-2008 w.e.f.
01-07-2008.
Fruits Fresh
Fruits other than Fresh Fruits which are canned, Pre-
served, Dried or Dehydrated and which are pro-
cessed or preserved.
Fruits other than those cured, frozen, preserved,
processed, dried, dehydrated or canned.
Frusemide. - HSN Code No.2922.50.21.
Frying Pans.
Fryums (Potato Chips).
Case Law: Potato Chips are processed vegetables.
25 VST 41; 25 VST 413 & 15 VST 635.
Fuel elements (cartridges), non-irradiated gi F/S
HSN Code No.8401.30.00.
Fuel Gas including Liquefied Petroleum Gas
a) for domestic purpose.
Upto12-04-2006.
From 18-04-2006
b) for non-domestic purpose.
G.O.Ms. No. 656, Rev, dt: 02-06-2006.
Fuel Injection Equipment & Pumps.
Fuel Solids manufactured from Coal.
HSN Code No.2701.
Fuel Tank.
Fullers Earth Granules.
2008 dated 07.04.2010.
Fully Automated Photocopier Machines.
Fully Automatic Washing Machines.
Fulminates HSN Code No.2838.00.10.
Fulminates, Cyanates and thiocyanates.
HSN Code No.2838.
18
1
18
100(102)
7
107
102(1)
1
101
1
1
69(1)
1
1
1
1
100(69)
100(69)
I
V
I
IV
IV
IV
IV
V
IV
V
V
IV
V
V
V
V
IV
IV
NIL
14.5**
NIL
5*
5*
5*
5*
12.5
5*
14.5**
14.5**
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
Ful Fru
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
224
w.e.f 1-5-2006. Upto 30-06-2006 these items were
taxable at 12.5% as per Schedule V.
Fumeric resins. - HSN Code No.3907.91.30.
Fungicides, Insecticides. - HSN Code No.3808.
(Except 3808.10.91 3808.30.30 3808.30.40)
Fungicides. - HSN Code No.3808.20.
Furfuryl alcohol and tetrahydrofurfuryl alcohol.
HSN Code No.2932.13.00.
Furnace Oil.
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.
HSN Code No.8514.
Furnaces and ovens functioning by induction or di-
electric loss HSN Code No.8514.20.00.
Authority :CCTs Ref.No.PMT/P&L/A.R.Com/73/
2007 dated 30.07.2009.
Furnishing Textile Material.
Furniture Wooden.
Furs and Articles of Furs Including Fur Caps.
Fuse for Use in Arms and Ammunition.
Fuse Switches and Switch Boxes (Electrical Goods).
Fused Calcium Magnesium Phosphate (Chemical Fer-
tilizers) Fuses falling under. - HSN Code No.8536.
G.I. Pipes. - HSN Code No.3917.
G.I.Drum.
Case Law: Held to be Container.
Collector of C.E. Vs. TANSI Engineering Works (1998)
103 ELT 264.
G.I.Hallow Profile (Air Conditioning Duct).
2010. Dated 28.12.2010.
100(155)
20
100(140)
100(111)
1
102(45)
102(45)
127
1
1
1
1
19
45
90
1
IV
IV
IV
IV
V
IV
IV
IV
V
V
V
V
IV
IV
IV
V
5*
5*
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
14.5**
G.I. Fum
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
225
Gadi Shakkar (Kalakanda).
Case Law: Held to be Sugar Confectionery.
Collector of C.E. Vs. S.M. Confectioneries (1993) 66 ELT
469.
Galangal Roots (Medicinal Herbs and Country Drugs).
Gain Measuring Equipments. HSN Code No.9030.40.
Gallic acid. - HSN Code No.2918.29.10.
Galliem and articles thereof including waste and
scrap. HSN Code.8112.
Gallotannic acid (tannin, digallic acid).
HSN Code No.3201.90.30.
Galvalume and Galvanised Color Coated Sheets.
2011 Dated 10.11.2011.
Galvanised Iron Sheets (Both Plain & Corrugated).
Galvanised M.S.Steel Tubes & Pipes.
Galvanised Wire.
Galvanized Octagonal Poles with arms.
2011 Dated 31.01.2012.
Galvanometers.
Case Law: Held to be Electrical Goods.
Commissioner of Sales Tax Vs. Scientific Importers
(1978) 42 STC 328.
Gamamed Lotion.
2009 Dated 30.07.2010
Gamaxene.
Gambier extracts. - HSN Code No.3201.90.10.
Gamela (Agricultural Implement).
Games articles of funfare, table or parlour games
including pin tables, billiards, special tables for ca-
sino games and automatic bowling alley equipment.
HSN Code No.9504.
Gamma acid. - HSN Code No.2922.21.40.
1
32
102(29)(c)
100(98)
27(66)
100(118)
1
70
70
70
I
1
88
20
100(118)
1
60(1)
100(102)
V
IV
IV
IV
IV
IV
V
IV
IV
IV
V
V
IV
IV
IV
I
IV
IV
14.5**
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
5*
5*
5*
NIL
5*
5*
Gam Gal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
226
Gamma picoline (4-methyl pyridine).
HSN Code No.2933.39.13.
Gandhi Topi.
Gangsaw Blades (Granite Cutting Machines or Equip-
ment). - HSN Code No.8464.10.10.
Ganja.
Gano Capsules. upto 15.01.2010. 14.5% from
15.01.2010.
2008 dated 11.06.2010.
Gantry Cranes. - HSN Code No.8426.
Garage Cranes. - HSN Code No.8426.
Garage Tools in Sets. - HSN Code No.8206.00.10.
Garam Masalas, used in preparation of Food.
Garbled Pepper.
Case Law: Held to be PEPPER.
C.S.T Vs. SHETH BROTHERS (1983) 52 S.T.C. 401.
Garden and Beach Umbrellas.
Garlands made of Gold/Silver.
Garlic and ginger paste. .
Case Law: Are covered under entry of fruits and
vegetables. Desai Brothers Limited Vs. Additional Com-
missioner of Commercial Taxes Zone-I, Banglore.
(2011) 46 VST 289 (Karn).
Garlic Dried. - HSN Code No.0712.90.40.
Garlic Fresh. - HSN Code No. 0703.20.00.
Garments (Readymade).
Case Law: Garments are articles of Dress.
CCE Vs. Marvel Glove Industries. 2005 (180) ELT 117.
Garments made of Khadi Cloth.
Note: The entry in serial No. 49 was added by the
Act No. 10 of 2006, dt. 4-1-2006 w.e.f 01.12.2005.
100(112)
6
102(34)
1
1
1
1
103(5)
59
59
65
2
19(1)(a)
19(1b)
19(1a)
52
49
IV
I
IV
V
V
V
V
IV
IV
IV
IV
III
I
I
I
IV
I
5*
NIL
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
1
NIL
NIL
NIL
5*
NIL
Gar Gam
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
227
Garnet Lac. HSN Code No. 1301.10.80.
Garnets (Precious Stones).
Gas Cutter with Standard Accessories.
HSN Code No.8468.20.10.
Case Law: Held to be Machinery Parts. State of A.P.
Vs. Gold Star Engineering Enterprises (2000) 119 STC
343 (1999) 29 APSTJ 175 (APHC).
Gas Cylinders. - HSN Code No. 7309.
Case Law: Held to be packing Material. State of
Gujarat Vs. Kishor Timber (1991) 83 STC 370.
Gas Filled Electrical Bulbs.
Gas Lighters.
Case Law: Held to be Accessories to Gas Stove.
Laxmi Enterprises Vs. State of A.P. (1987) 4 APSTJ P.4
(STAT) affirmed by the Honorable High Court of AP in
(1989) 8 APSTJ 132 (APHC).
Gas Mantles for petromax lights..
Gas Masks other than Protective Masks having nei-
ther mechanical parts nor replaceble filters.
HSN Code No.9020.
Gas or Smoke Analysis Apparatus.
HSN Code No.9027.10.00.
Gas Stoves/Ovens.
Authority : AR.Com/9/2010, dt:03.09.2010.
Gas Turbine
Gasifiers-Mechanical and Electrical (Renewable En-
ergy devices)
Gasket lac. - HSN Code No.1301.10.60.
Gaskets Used in Pressure Cookers.
Case Law: Held to be Rubber Products. State of A.P.
Vs. T.T. Ltd. (1999) 115 STC 543 (AP).
Gasses of all Kinds in all Forms (Other than Liquid
blue Petroleum for domestic use).
Note: Liquidblue Petrolium Cases (L.P.G) for
domestic use are taxable@ 4% as per Entry 101 of
1
3
102(38)
90(13)
1
1
94
103(17)
103(21)
1
1
53(22)
I
1
1
V
III
IV
IV
V
V
IV
IV
IV
V
V
IV
V
V
V
14.5**
1
5*
5*
14.5**
14.5**
5*
5*
5*
14.5**
14.5**
5*
14.5**
14.5**
14.5**
Gas Gar
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
228
IV Schedule w.e.f. 18-04-2006 as per G.O.Ms. No. 656,
Rev, dt. 21-06-2006.
Case Law: Medical Oxygen and Nitrous Oxide used
only in Hospitals for Patients to be taxed under
Medicine not under liuefield gases. Southern Gas
Ltd. Vs. State of Kerala (2005) 139 STC 504 (Ker).
Gatties (Small Wooden Pegs).
Gauze and Wadding Gauze (Surgical Dressing).
Gear cutting spiral bevel and /or hypoid.
HSN Code No.8461.40.12.
Gear Cutting, Gear Grinding or Gear finishing
Machines. - HSN Code No.8461.40.
Gear Grinding or Gear Finishing Machines.
HSN Code No. 8461.
Gear hobber, spur and helical.
HSN Code No.8461.40.26.
Gear Milling formed disc cutter type.
HSN Code No.8461.40.14.
Gear shaper, spur and helical.
HSN Code No.8461.40.25.
Gear Shaver. - HSN Code No.8461.40.23.
Gear Slotter or Planar formed cutter type.
HSN Code No.8461.40.13.
Gear Tooth, rounding, chamfering or burring. HSN
Code No.8461.40.24.
Gel Pens. - HSN Code No.9608.
Gel preparations designed to be used in human or
veterinary medicine as a lubricant for parts of the
body for surgical operations or physical
examination as a coupling agent between the body
and medical instru-ments.
HSN Code No.3006.70.00.
Gel used for preparing baker products and bread
softener. w.e.f. 01-07-2008 vide G.O.Ms. No. 818 dt.
1
88
102(31)
102(31)
102(31)
102(31)
102(31)
102(31)
102(31)
102(31)
102(31)
68
88
100(233)
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Gel Gat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
229
30-06-2008. Upto 30-06-2008 it was liable to tax 12.5
% under Entry 1 of V Schedule.
Case Law: Held that Gel Sold as Cake Improver to
Confectioneries and Bakers is not a Chemical or
Hydrogenated Edible Oil.
Hellios Food Additives (P) Ltd. Vs. State of Karnataka
(2003) 132 STC 47.
Gelatin [including gelatin in rectangular (including
square) sheets, whether or not surface worked or
coloured] and gelatin derivatives.
HSN Code No.3503.
June, 2006 w.e.f 01-06-2006.Upto 31.05.06 these
Gelatin capsules empty. - HSN Code No.9602.00.30.
June, 2006 w.e.f 01-06-2006. Upto 31-05-2006, they
were laible to tax @ 12.5% as per Schedule V.
Gelatines (Blasting Materials).
Gem.
Gems Synthetic.
General purpose Centrifuge.
Generating Sets/Gen Sets.
Case Law: Held that Generating Sets/Gensets are dif-
ferent from Generators.
Trading Engineers International Vs. C.C.E. (1997) 91
ELT 74; (94) ELT A 240 (SC).
Generators (Diesel Power Generators).
Note: Added by Act 9 of2010, w.r.e.f. 6-10-2009.
Geo Bags, Geo Tubes and Gabions made of polypro-
pylene. from 15.01.2010.
2008 dated 28.04.2010.
100(201)
100(229)
1
3
1
1
1
124
1
IV
IV
V
III
V
V
V
IV
V
5*
5*
14.5**
1
14.5**
14.5**
14.5**
5*
14.5**
Geo Gel
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
230
Geometry and Colour Boxes.
Geophysical Instruments. - HSN Code No.9015.80.30.
Geraniol. - HSN Code No.2905.22.20.
Geranium Oil.
Note: Geranium Oil is being used for perfuming
Soaps, Cosmetics and Scents.
Germ of cereals, whole, rolled, flaked or ground.
German Silver.
Case Law: Held to be Brass.
Behari Lal Moti Lal & Others Vs. State of U.P. & Others
(1975) 36 STC 446.
Germanium and articles of this metal, including waste
and scrap. HSN Code No.8112.
Germanium oxides and zirconium dioxide.
Germanium oxides. - HSN Code No.2825.60.10.
Germicides and Combinations thereof.
Geysers (Electrical Appliances).
Ghatbor Nuts (Tanning Material).
HSN Code No.3201.90.90.
Ghee.
Gibberellic Acid Chemical Fertilisers.
HSN Code No.3808.30.30.
Gibberlines, Subsfor and auxines by Act 21 of
2011, w.ef 15.9.2011.
Gilded Glass Beads.
Case Law: Held to be Glassware. Commissioner of
Sales Tax Vs.Sunshine Ind (1980) 46 STC 92.
Gilet.
Case Law: Held to be Brass. Behari Lal Moti Lal &Oth-
ers Vs. State of U.P. & Others (1975) 36 STC 446.
Gills for Gill Boxes for Cotton Textile Machinery.
HSN Code No.8448.39.20.
68(6)
103(13)
100(85)
1
28(4)
27
27(66)
100(55)
100(55)
20
1
100(118)
1
19(5)
19(5)
1
27
102(23)
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
V
IV
V
IV
IV
V
IV
IV
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
5*
5*
14.5**
5*
5*
Gil Geo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
231
Gimped Yarn and strip. - HSN Code.5606.
Gin (Both Indian made and Imported from Other
Countries) First Sales.
Gingelly Oil.
Gingelly Seed.
Ginger Dried/Bleached. - HSN Code No.0910.10.30.
Ginger Dried/Un Bleached.
HSN Code No.0910.10.20.
Ginger - Fresh. - HSN Code No. 0910.10.10.
Ginger Grass Oil.
Ginger Other. - HSN Code No.0910.10.90.
Ginger Paste.
Case Law: Hald to be taxed under Entry vegetables
and not as Masala. Desai Brothers V/s.
Addl.Commissioner of C.T. (2011) 46 VST 289 (Kar).
Ginger Powder. - HSN Code No.0910.10.40.
Ginger, Saffron, Turmeric (curcuma), Thyme, Bay
leaves, Curry and other Spices.
Gingilly (Til) Oil.
Ginned Cotton Baled Pressed or Otherwise but
Excluding Cotton Waste. - HSN Code No.5203.
Girdle made of Gold/ Silver.
Glass and Glassware.
Glass Bangles.
Glass Beads.
Case Law: Guilded Glass Beads are held to be Glass-
ware. CST Vs. Sunshine Ind. (1980) 46 STC 92.
Glass Bottles both New/Old or Used. - HSN Code
No.8309.
Case Law: Held to be not Glassware.
DCST Vs. K.Ummul Kulsu 91994) 92 STC 450 & State
of T.N. Vs.A.D. Parasurama Chettiar and Sons. (1996)
100 STC 540.
Glass Carboys, Bottles, Flasks, Jars, Pots, Phials, Am-
poules and other containers, of glass of kind used
6(17)
1
67
72
19(2)(c)
19(2)(c)
19(2)(b)
1
59(8)
19
59(8)
59(8)
67
79
2
1
20
I
90
90(4)
IV
VI
IV
IV
I
I
I
V
IV
I
IV
IV
IV
IV
III
V
I
V
IV
IV
5*
70
5*
5*
NIL
NIL
NIL
14.5**
5*
NIL
5*
5*
5*
5*
1
14.5**
NIL
14.5**
5*
5*
Gla Gim
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
232
for the conveyance or packing of goods; preserv-
ing jars of glass; Stoppers, lids and other closures, of
glass. - HSN Code No.7010.
Glass Chandeliers.
Case Law: Held to be not Glassware. State of A.P. Vs.
Mayur Crystal Palace (1989) 72 STC 147 (AP).
Glass Chimney for Lamps and Lanterns parts and
accessories thereof.
2005dated 26th Oct 2005 w.e.f 18-8-2005. Upto
17.08.05 were liable to tax under Schedule V.
Glass fibers (including glass wool and glass filaments)
and articles thereof (for example yarn, woven fab-
rics) whether or not impregnated, coated, covered
or laminated with plastics or varnish.
HSN Code No.7019.
w.e.f 1-5-2006. Upto 30.04.06 were liable to tax at
Glass Fibre Glass wool . - HSN Code No.7019.90.10.
Glass Fibres (including glass wool) and articles
thereof (for example, yarn, woven fabrics).
HSN Code No. 7019.90.10.
Glass for curtain panels.
2010. Dated.03.01.2011.
Glass for windows.
2010. Dated.03.01.2011.
Glass Frit and other glass, in the form of powder,
granules or flakes. HSN Code No.3207.40.00.
Glass Globes.
Note: Educational Globes containing World Maps are
exempt from Tax as per Entry 5(5) of Schedule I.
1
94
100(176)
26(11)
100(176)
1
1
100(127)
5
V
IV
IV
IV
IV
V
V
IV
I
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
NIL
Gla Gla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
233
Glass Head Light Covers for Motor Vehicles.
Case Law: Held to be Glassware and not Motor Parts.
C.C.E. Vs. Om Glass Works (2001) 132 ELT 122 affirmed
in (2001) 134 ELT A 240 (SC).
Glass Jars. - HSN Code No.7010.
Glass Lined equipment of Machinery.
HSN Code No.8419.89.20.
Glass Marbles (Goli Gundlu) (Sports & Games).
Glass Mirrors.
Glass or Sand Coated Paper.
HSN Code No.6805.20.30.
Glass packing material, stoppers, lids and other clo-
sures of glass HSN Code No.7010.
Glass Plates/Sheets/Shells.
Glass Rods. - HSN Code No.7002.20.
Case Law: Held to be not Glasware but are only
raw-material for manufacture of other goods.
Commissioner of Sales Tax Vs. Swastik Glass Enter-
prises (2000)118 STC 109.
Glass Shells Sold in Semi Finished form.
Case Law: Held to be not Glassware. Commissioner
of Sales Tax Vs. C.A.
Glass Syringes. - HSN Code No. 9018.31.00.
Case Law: Held to be not Glassware.
Top Syringco Mfg. Co. Vs. Collector of CE 1997 (92)
ELT A 135 (SC).
Authority: CCTs Ref.No./A.R.Com/502/2005 dated
20.04.2007.
Glass Tubes.
Case Law: Held to be not Glassware. Commissioner
of Sales Tax Vs. Swastik Glass Enterprises (2000) 118
STC 109.
Glass Utensils.
Glass Wool or Glass Fibre. - HSN Code No.7019.90.10.
Glass Wool or Glass Fibre. - HSN Code No.7019.90.10.
1
90(12)
102(2)(3)
60
1
100(218)
90(12)
1
1
1
88
1
7
100(176)
26(11)
V
IV
IV
IV
V
IV
IV
V
V
V
IV
V
IV
IV
IV
14.5**
5*
5*
5*
14.5**
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
Gla Gla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
234
Glasses (Spectacles). - HSN Code No. 9004.
Upto 30-06-2006
Note: Entry 113 was added to Schedule IV by G.O.Ms.
No. 795, Rev, dt. 29-06-2006 w.e.f 01-07-2007.
Glasses made of Plastic.
Glassware Including Tableware like glass tumblers,
glass dishes, plates etc.,
Glazed Earthen Wares of All Kinds Including China
Wares, Porcelain Wares, Stone Wares (Utensils).
Glazed Floor/Wall Tiles.
Gliders of all Kinds.
Globes, round and inflatable (Educational Item).
HSN Code No.4905.
Globules (Sugar Pills) is sugar.
Upto 10.07.2011 (Sugar was exempt from tax as per
entry 46 of I
st
Schedule).
Ramakrishna Homeo Pharmaceuticles Vs. State of AP.
50 APSTJ 36.
Gloves (Rubber)
Gloves Sports and Games.
Gloves (Surgical)
Case Law: Held to be surgical goods.
Kanam Latex Industries Pvt.Ltd., Vs State of Kerala
(2010) 27 VST 172.
1
113
90
7
7
1
1
5(6)
128
1
60
88
V
IV
IV
IV
IV
V
V
I
IV
V
IV
IV
12.5
5*
5*
5*
5*
14.5**
14.5**
NIL
5*
14.5**
5*
5*
Glo Gla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
235
Gloves made of Cotton/ Hosiery Cloth.
Case Law: Held to be Hosiery Goods but not
Readymade Garments. P.Kanniappan Vs. State of T.N.
(1986) 61 STC 25.
Gloves made of Wool.
Case Law: Since they are essential articles worn by
Ladies in West as part of formal attire and
protection from extreme cold are Readymade
Garments. CCE Vs. Marvel Glove Industries. (2005)180
ELT 117
Glucometer Upto 30-06-2006.
From 01-07-2006.
GluconD/Glucovita. - HSN Code No.1702.
Gluconic Acid, its Salts and esters.
Glucose and Glucose Syrup, containing in the dry
state at least 20% but less than 50% by weight of
fructose, excluding invert Sugar.
HSN Code No. 1702.40
Glucose and Glucose Syrup, not containing fructose
or containing in the Dry state less than 20% by
weight of fructose.
Glucose, Liquid. - HSN Code No.1702.30.10.
Glucose, Liquid. - HSN Code No.1702.40.10.
Glucose, Solid. - HSN Code No.1702.30.20.
Glucose, Solid. - HSN Code No.1702.40.20.
Glue/Glue Araldite (Adhesives).- HSN Code No.3506.
Glutal.
Glutamic Acid and its Salts. - HSN Code No.2922.42.
Glutamic Acid. - HSN Code No.2922.42.10.
Gluten made from Maize.
Glutethimide (INN). - HSN Code No.2925.12.00.
34
52
1
111
100(5)
100(98)
100(5)
100(5)
100(5)
100(5)
100(5)
100(5)
1
88
100(102)
100(102)
61
100(105)
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
5*
5*
12.5
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
Glu Glo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
236
Glycerin I.P. - HSN Code No.3003.20.
Glycerol (other). - HSN Code No.2905.49.00.
Glycerol Crude, Glycerol Waters and Glycerol Lyes.
HSN Code No:1520.00.00.
100 vide G.O.Ms.No.656,Revenue (CT-II), 2nd June,
2006 w.e.f 01-06-2006.Upto 31.05.06 were liable
totax at 12.5% under Schedule V.
Glycerol. - HSN Code No.2905.45.00.
Glycerophosphoric Acid. - HSN Code No.2919.00.10.
Glycosides, natural or reproduced by synthesis and
their salts, ethers, esters and other derivates.
HSN Code No.2938.
Note: This Entry has been added by G.O.Ms.No.502,
dated 01.05.2006. Upto 30.04.2006 this item was
Go Kart.
Case Law: Go-Kart is a Mechanically propelled
Vehicle designed to carry one or two passengers
within Tea Estates, Farm Houses, Tourist resorts etc.,
and is a Motor Vehicle.
Leisureland Pvt. Ltd. Vs. Collector of CE (1994)71 ELT
489.
Goat and Sheep Hair.
Goats and Sheep.
Goats Milk tablets.
2008 dated 11.06.2010.
Goggles and Attachments, including frames and
Mountings Parts & Accessories.
HSN Code. No. 9003.30.
Upto 30-06-2006
Note: This Entry No. 113 was added by G.O.Ms. No.
795, Rev, dt 29-06-2006 w.e.f. 01-07-2006. Upto
88
100(85)
100(181)
100(85)
100(99)
100(115)
1
24
24
1
1
113
IV
IV
IV
IV
IV
IV
V
I
I
V
I
IV
5*
5*
5*
5*
5*
5*
14.5**
NIL
NIL
14.5**
12.5
5*
Gog Gly
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
237
30-06-2006, they were taxable @ 12.5% under
Schedule V as per A.R.Com/101/2005,
dt. 26-05-2005.
Goggles. - HSN Code No. 9004.9.
Upto 30-06-2006
Note: This Entry No. 113 was added by G.O.Ms. No.
795, Rev, dt 29-06-2006, they were taxable @ 12.5%
under Schedule V.
Authority: A.R.Com/101/2005, dt. 26-05-2005.
Gold.
Gold Articles.
Gold Bullion in Mass and un Coined, Pure or Alloy
and Specie
Gold Coated Bangles.
Gold Coated/Covered Jewellery.
Gold Covering Jewellery.
Gold Imitation Jewellery.
Gold Jewellery & Articles made of Gold.
Gold or Silver Bullion.
Case Law: Held that Bullion cannotes only pure
Gold or Silver and it do not take in Gold or Silver
mixed with Copper or Lead.
Akharaj Parakh Vs. State of A.P.(1960) 11 STC 483 (AP).
Gold Ores and concentrates (other).
HSN Code No.2616.90.90.
Gold Ores and concentrates.
HSN Code No.2616.90.10.
Gold Plated Jewellery.
Gold Spot (Soft Drinks).
Golf Carts.
Case Law: Held to be Motor Vehicles.
C.C.E. Vs. Mahindra Stillers Auto Trucks (2000) 122
ELT 91.
1
113
1
2
1
20
96
96
96
2
1
100(22)
100(22)
96
1
1
V
IV
III
III
III
I
IV
IV
IV
III
III
IV
IV
IV
V
V
12.5
5*
1
1
1
NIL
5*
5*
5*
1
1
5*
5*
5*
14.5**
14.5**
Gog Gol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
238
Goli Soda Sold under a Brand Name.
Goli Soda Sold without any Brand Name.
Goods lift.
Goods of a kind known as Hazardous Waste
HSN Code No.3824.90.36.
Goods of Incorporeal or Intangible Character Includ-
ing Patents and Trade Marks, Copy Rights, Rep Li-
cence/DEPB.
Goods or products specifically marketed with brand
A.P Girijan Co-Operative Corporation Limited.
Note:The entry at Sl.No 4. is inserted to Schedule II
by G.O MS No.795 Rev (CT-II) Dept. Dt 29-06-2006
w.e.f 01-07-2006.
Goods produced from Handlooms.
Goods sold to transit passengers both incoming and
outgoing, at the duty free shops established at the
Rajiv Gandhi International Airport, Shamshabad,
Ranga Reddy District. Added by Act 20 of 2009 w.e.f.
11.07.2011.
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 (G.O.Ms No: 24, dt: 08-01-
2008 w.e.f 01-01-2008).
Goodwill. (w.e.f. 01-04-05, G.O.Ms.No.818, dt. 30-06-
2008.)
Gorintaku (Mehandi) Powder.
Case Law: Held to be Cosmetics.
CST Vs. Hari Prasad Ayodhya Prasad (1997) 39 STC
420 Govt. of India Publications
Gown (Readymade Garments).
Graduated or Calibrated Laboratory Glassware.
HSN Code No. 7017.90.10.
1
1
1
100(148)
2
4
21
61
119
2(viii)
1
52
100(221)
V
V
V
IV
IV
II
I
1
IV
IV
V
IV
IV
14.5**
14.5**
14.5**
5*
5*
0
(ZERO
RATE)
NIL
NIL
5*
5*
14.5**
5*
5*
Gra Gol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
239
Grafting Putty (Paints).
Gram Flour/Besan.
Gram or Gulab Pulses and Grams.
Gramophone Records Making Material.
HSN Code No.3824.90.23.
Gramophones its Component Parts /Needles and
Records.
Gramoxene.
Case Law: Held to be a Brand Name of Weedicide.
Associate Agencies Vs. State of T.N. (1993) 89 STC 447.
Grams and Dhalls - Fried or Parched.
Granite Blocks / Slabs/ Tiles both Rough & Polished
Granite Boulders. - HSN Code No: 2616.90.20.
Granite Chips. - HSN Code No: 2616.90.20.
Granite Cutting Machines or Equipments.
HSN Code No:8464.10.10.
Up to 30.06.06 they were liable to tax at 12.5% un-
der Schedule V.
Granite Stones, Boulders and Chips.
HSN Code No.2616.90.20.
Granulated Slag (Slag sand) from the Manufacture
of Iron and Steel. HSN Code No.2618.
Note:G.O.Ms.No.502, dated 01.05.2006. Upto
Schedule V.
Granules PVC. - HSN Code No. 3904.
Case Law: This Entry was added by Held to be the
prime form of PVC.
State of A.P. Vs. Radiant Eng. Co. (1995) 96 STC 300.
1
28
82
100(148)
1
20
29
1
43
43
102(34)
1
100(24)
100(153)
V
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
V
IV
IV
14.5**
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
5*
Gra Gra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
240
Granules and Powders of Pig Iron, spiegeleisen, Iron
or Steel. HSN Code No.7205.
Granules of unvulcanised natural or synthetic rubber,
compounded, ready for vulcanisation.
HSN Code No.4005.99.10.
Graph Books. - HSN Code No.4820.
Graphic Equaliser and synthesised receivers.
HSN Code No.8543.
Graphic Equalisers. - HSN Code No.8543.89.81.
Graphic/Data Display Tubes, Other than TV Picture
Tubes and Parts. -HSN Code No.8540.40 & 8540.50.
Graphite (Natural). - HSN Code No.2504.
Graphite Flakes (Ores & Minerals).
Graphite, Amorphous. - HSN Code No.2504.10.20.
Graphite, Crystalline. - HSN Code No. 2504 10 10
Graphite, Micronised. - HSN Code No. 2504 90 10
Grass.
Grass or hay mowers; machines for cleaning, sorting
or grading eggs, fruit or other agricultural produce,
other than machinery of HSN Code No. 8437. HSN
Code No.8433 (except 8433.51 & 8433.52).
Grass Seeds.
Gravure printing machinery.
HSN Code No.8443.40.00.
Grease guns (excluding compressed air type).
HSN Code No.8205.59.10.
Greases.
Green 4 (Colouring Material)(malachite green).
HSN Code No.3204.13.61.
Green 7 (Colouring Material)(pathalovyanine green)
HSN Code No.3204.17.61.
Green Ginger (both fresh and dried).
70(2)
100(169)
25
1
1
39(22)
100(183)
43
100(183)
100(183)
100(183)
3
1(2)
44
102(18)
103(4)
1
100(121)
100(121)
19
IV
IV
IV
V
V
IV
IV
IV
IV
IV
IV
1
IV
I
IV
IV
V
IV
IV
I
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
NIL
5*
NIL
5*
5*
14.5**
5*
5*
NIL
Gre Gra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
241
Green Gram/Dhal.
Green Tea Leaves.
Note: The entry Tea has been added as entry 114
w.e.f. 01.09.2006 by ACNo.34/2006 upto 31.08.2006
taxable @ 12.5%.
Case Law: Held to be Tea. Varkey Vs. Agrl. I.T. & Rural
STO (1954) 5 STC 348 & Jiwani Vs. CCE 1990 (47) ELT
161 (SC).
Green Tender Coconuts.
Greens (Acid Dyes). - HSN Code No.3204.12.65.
Greens Direct Yellow(Azo). HSN Code No.3204.14.86.
Greens of Azoic Coupling Components.
HSN Code No.3204.19.56.
Greens of food Colouring Matters.
HSN Code No.3204.19.87.
Greens of Solvent based Colouring matters.
HSN Code No.3204.19.76.
Greens of Sulphar based Colouring matters.
HSN Code No.3204.19.65.
Greens Reactive Dyes. - HSN Code No.3204.16.60.
Greeting Cards (Printing Materials).
HSN Code No.4909.
Case Law: Held to be not Books for Reading.
Parasrampuria Synthetics Ltd. Vs. CCE 2000 (119) ELT
211 affirmed in 2001 (128) ELT A 203 (SC).
Grey Boards.
CaseLaw: Are packing materials. Commissioner of
Commercial Taxes Vs. Sahota Papers Ltd., (2012) 49
VST 379 (UTK).
Grill of all Kinds made of Iron and Steel.
Authority: A.R. Com/50/2007, Dt: 16.01.2008.
Grillers.
Grinder, tool or cutter. - HSN Code No.8460.39.10.
82
114
32
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
47
90
70(21)
7
102(30)
IV
IV
I
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
NIL
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Gri Gre
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
242
Grinders (Electrical Domestic and Commercial Appli-
ances)
Grinding balls and similar articles for mills.
HSN Code No.7325.91.00.
Grinding balls and similar articles for mills.
HSN Code No.7326.11.00.
Grinding media balls and cylpebs.
HSN Code No.7326.90.50.
Grinding or polishing Machine.
HSN Code No.8464.20.00.
Up to 30.06.06 they were liable to tax at 12.5% un-
der Schedule V.
Grinding Stone.
Grinding Wheels with frame, hand or pedal-oper-
ated. HSN Code No.8205.80.20.
Grinding, sanding or Polishing Machines.
HSN Code No.8465.93.00.
Grit.
Groats and Meal of Maize (Corn).
Groats and Meal of other Cereals.
HSN Code No.1103.19.00.
Groats of Wheat. - HSN Code No.1103.11.10.
Ground Granulated blast-furnace Slag (GGBS).
HSN Code No.2619.
Ground Roller of Lawn/Sports.
Ground System (10w) Sspa Pag 42210.
2010. Dated 12.05.2011.
1
100(223)
100(223)
100(223)
102(35)
1
103(4)
102(36)
92(4)
28(4)(iii)
28(4)(iv)
28(4)(i)
100(25)
IV
1
V
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
V
14.5**
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
Gri Gro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
243
Groundnut Husk. -HSN Code No.2302 (except 2302.10
& 2302.20)
Groundnut in shell (i.e. groundnuts). - HSN Code
No.1202.10.19
Groundnut not in shell (i.e. groundnut seeds).
HSN Code No.1202.10.99.
Ground-Nut Oil and its fractions whether or not
refined, but not chemically Modified.
HSN Code No.1508.
Case Law: G.N. Oil Residue is to be Taxed as G.N. Oil
only. CST Vs. Prag Ice & Mills 80 STC 403 (SC).
Groundnut or Peanut (Hypogea).
Groundnut Protein Flour.
Case Law: Held to be different from De-oiled Cake.
State of A.P. Vs. Modern Protiens Ltd. (1994) 95 STC
181.
Groundnut Shell (Groundnut Husk).
Groundnut Shelled (i.e. groundnut seeds) whether or
not broken. - HSN Code No.1202.2
Groundnut/G.N.Seeds(oil Seeds).
Note: All kinds of Seeds sold for Sowing and
Gardening purpose are Exempt as per item 44 of
First Schedule to VAT Act, 2005.
Guanidine nitrate. - HSN Code No.2925.20.10.
Guard Module Tr132bfu-Gm.
2010. Dated 12.05.2011.
Gudakku.
Case Law: Held to be Tobacco. Gulab Chand Harek
Chand and others Vs. State of W.B. (2002) 128 STC
602.
Guide Map of Cities/Towns.
Case Law: Held to be Books for Reading.
State of T.N. Vs. Mundran Kala Mandir (1980) 46 STC
365
41
76(a)
76(b)
67(2)
76
1
41
76 (c)
76
100(105)
1
47
5
I
IV
IV
IV
IV
V
I
IV
IV
IV
V
I
I
NIL
5*
5*
5*
5*
14.5**
NIL
5*
5*
5*
14.5**
NIL
NIL
Gui Gro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
244
Guiding Security Gates.
2010. Dated.05.03.2011.
Gulab Gram or Gram(Pulses).
Gulab Jal.
Upto 30.08.2006
From 01.09.2006
Case Law: Held to be Ayurvedic Medicine.
Commissioner of Sales Tax Vs. Dabar India Ltd. (2000)
119 STC 37.
Gulab Jamun Instant Mixes.
Case Law: Held that Processed Food ordinarily
cannots what could be readily eaten and that the
ingredients which go into preparing Food could not
be Taxed under Entry 129 A of First Schedule.
[Jaya Food Industries (P) Ltd. Vs. CTO (1991).
Gulkand manufactured from Garden fresh Red Rose
having ayurvedic herbal properties.
2008 dated 07.04.2010.
Gulkhand.
Gum (Adhesives).
Gum Arabic. - HSN Code No.1301.20.00.
Gum Benzoin (Sambrani).
Gum Rosin. - HSN Code No.3806.10.10.
Gum Tapes/Gummed Tapes used for packing.
HSN Code No.4823.
Gummed or adhesive paper, in strips or rolls.
HSN Code No.4823.12.00.
Gun Powder.
1
82
88
117
1
1
1
1
100(180)
1
100(138)
100(173)
100(173)
1
V
IV
IV
IV
V
V
V
V
IV
V
IV
IV
IV
V
14.5**
5*
4
5*
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
14.5**
Gun Gui
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
245
Gunnies Scrap.
Gunnies/Gunny Bags.
Case Law: Gunnies are Packing Material. Keshava
Traders Vs. State of A.P. (2004) 39 APSTJ 26 (STAT).
Gur (Jaggary).
Upto 31-12-2006
From 01-01-2007
Note: By G.O. Ms. No. 1929, Rev. dt. 27-12-2006 the
Item No. 30 Jaggery was added from Schedule IV
and added as Item No. 52 to 1st Schedule w.e.f 01-
01-2007.
Gutka (First Sales only).
From 01-02-2008 upto 13.09.2011
From 14.09.2011.
Note: G.O.Ms. No. 45, Rev, dt. 11-01-2008.
Gymnasium Apparatus & Sports Goods.
Gymnena Sylvestra(Medicinal Herbs and Country
Drugs).
Gypsona (Surgical Goods).
Gypsum.
Note: Amonoclinic mineral form of hydrated calcium
sulphate. CaSO
4
.2H
2
O. It occurs in five varieties: rock
gypsum, gypsite, alabaster, satinspar, and selenite.
It is used in the building industry, and in the
manufacture of cement, rubber, paper and plaster
of paris (Concise Science Dictionary).
H acid. - HSN Code No.2922.21.60.
H.G.Fuse sets. HSN Code No.8535.
H.N.Film. - HSN Code No.3702.44.90.
2007 dated 12.01.2010.
H.T. & Line Materials (11000v to 33000v).
HSN Code No. 7308.20.11.
90
90
30
52
6
6
60
32
88
43
100(102)
1
1
64
IV
IV
IV
I
VI
VI
IV
IV
IV
IV
IV
V
V
IV
5*
5*
4
NIL
25
20
5*
5*
5*
5*
5*
14.5**
14.5**
5*
H.T. Gun
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
246
H32 Bar and angle shearing and cropping.
HSN Code No.8462.39.20.
Hack Saw frames. - HSN Code No.8202.99.10.
Hack Saw. - HSN Code No.8461.50.15.
Hafnium and articles of this metal, including waste
Hair and Body Cleaning Powders Containing Sikaikai,
Boonthi - Manjal andany Such Ingredients or Two
or More of Such Ingredients.
Hair Applicants including Shampoos.
Hair Belts and Beltings.
Hair Clipper.
Case Law: Held that Hair clipper is an instrument
which transmits force from one point to another
and would therefore, fall in the category of Ma-
chinery. CST Vs. Chandok Traders (1973) 32 STC 614.
Hair Clips (Plastic), Hair Pins, Hair Bands (Elastic),
Hair Brands (Plastic).
Case Law: Held to be Toilet Requisites. CST.Vs. Jaishri
Products (1973) 32 STC 614 &
Salot Brothers Vs.State of Karnataka(2008)11 VST 17.
Hair Conditioner.
Case Law: Held that Hair Conditioner is not Hair
Lotion, Cream or Pomade to fall under the category
of Cosmetics or Toilet Preparations. Hindusthan Le-
ver Ltd. Vs. CCE 1985 (19) ELT 562 Approved in 1991
(52) ELTA 49 (SC).
Hair Creams.
Hair Curlers.
Hair Darkeners.
Hair Driers.
(Electrical Domestic and Commercial Appliances).
Hair Dyes.
Hair Foods.
102(32)
103(1)
102(31)
27(66)
1
1
12
1
1
1
1
1
1
1
1
1
IV
IV
IV
IV
V
V
IV
V
V
V
V
V
V
V
V
V
5*
5*
5*
5*
14.5**
14.5**
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
Hai H32
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
247
Hair Lacquers/Hair Spray.
Hair Lotion.
Hair of Animals Including Goat and Sheep.
Hair of Human beings.
Hair Oil (Other than Coconut Oil).
Hair Pin made of Gold/Silver.
Hair Pins.
Case Law:(1) Held that Hair Pins and Hair Clips are
Toilet Requisites. Commissioner of Sales Tax Vs. Jaishri
Products (1994) 34 STC 494 & Navrang Plastics Vs.
State of Maharastra (1975) 35 STC 510.
(2)Hair Pins, hair bands (elastic), hair bands (Plastic)
and hair clips (plastic) are toilet articles covered by
entry 10(II) of Part-T of Second Schedule. Salot
Brothers Vs.State of Karnataka(2008) 11 VST 173
(Kar).
Hair Removers.
Hair Sprayers.
Hair Tonic.
Hair Vitalizer.
Case Law: Held to be Medicines but not Cosmetics.
Dyes Medical Stores Ltd. Vs. CTT(2004) 134 STC 1 (SC).
Hajmola (Tablets).
Case Law: Held to be an Ayurvedic Medicine
CCE Vs. DABUR INDIA Ltd. (2002)144 ELT 365 affirmed
in 2002 (146) ELT A 311 (SC)
Hajmola candy.
Case Law: do not fall under drugs and medicines
and therefore, taxable as confectionary. Dabur In-
dia Limited and Another Vs. Acct/Corporate Division
and other(2007) 5 VST 190 (WBTT).
Halgenated, sulphonated, nitrated or nitrosated
derivates of products of heading No.29.12.
HSN Code No.2913.
Halides and Halide oxides of Non- Metals.
HSN Code No.2812.
1
1
24
1
1
2
1
1
1
1
88
88/117
1
100(93)
100(43)
V
V
1
V
V
III
V
V
V
V
IV
IV
V
IV
IV
14.5**
14.5**
NIL
14.5**
14.5**
1
14.5**
14.5**
14.5**
14.5**
5*
5*
14.5**
5*
5*
Hal Hai
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
248
Note: This Entry was added by G.O.Ms. No.502, dated,
Hallow Profiles (Made Iron and Steel).
2011. Dated.02.05.2011.
Halogenated derivatives of acyclic hydrocarbons
containing two or more different halogens.
HSN Code No.2903.
Halogenated derivatives of aromatic hydrocarbons.
Halogenated derivatives of cyclanic, cyclenic or
cycloterpenic hydrocarbons.
Halogenated derivatives of Hydrocarbons. - HSN
Code No.2903
Halogenated derivatives of methane, ethane or
propane halogenated only with fluorine and chlorine
(HCFCs). - HSN Code No.2903.49.10.
Halogenated, sulphonated, Nitrated or Nitrosated
derivates of Phenols or Phenol Alcohols.
HSN Code No.2908.
Note: This item was added by G.O.Ms. No.502, dated,
Halogenated, sulphonated, nitrated or nitrosated
derivates of products of Heading No.29.12. i,e. Alhyd-
function Compounds. -HSN Code No.2913.
by the G.O M.S.No.502 Rev (CT-II) Dept, dt 1-5-2006
w.e.f 1-5-2006.Upto 30.04.06 they were liable to tax
Alcohols: Ethchlorvynol (INN). - HSN Code
No.2905.51.00. alcohols: Ethchlorvynol (INN). - HSN
Code No. 2905.51.00.
1
100(83)
100(83)
100(83)
100(83)
100(83)
100(88)
100(93)
V
IV
IV
IV
IV
IV
IV
IV
14.5*
5*
5*
5*
5*
5*
5*
5*
Hal Hal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
249
Halogenated, sulphonated, nitrated or nytrosated
derivates. HSN Code No.2911.
Halwais (Sweets).
Hamilton Poles.
Case Law: Are declared goodsfalls under Iron and
Steel. Universal Tube Enterprises Vs. A.C.C.T. (2006) 46
STA 5 (Board).
Hammers and Sledge Hammers.
HSN Code No.8205.20.00.
Hammers. HSN Code No.8467.11.20.
Hand Crab Winches. - HSN Code No.8425.
Authority:A.R.COM/136/2006 Dated:30-11-2007.
Hand Grenades.
Case Law: Held to be Ammunition. Standard Fire
Works Ind. Vs. State of T.N. (1997) 40 STC 403.
Hand Kerchief.
Case Law:Handkerchiefs are not textile fabrics- tax-
able. Murali and Brothers Vs. A.C.) (2007) 50 STA
77(W.B.TT.).; (2008) 13 VSTC 46. 2.Handkerchiefs are
not cotton fabrics. Ramdev Agencies Vs. Additional A.C.)
(2007) 6 VST 644.
Hand kerchiefs, cleaning or Facial Tissues, towels
made of paper. - HSN Code No.4818.20.
Hand Knitting Machines for wool.
HSN Code No.8447.20.10.
Hand made Carpets.
Hand Operated Agricultural Implements.
Hand operated spanners and wrenches (including
torque meter wrenches but not including tap
wrenches); interchangeable spanner sockets, with or
without handles.
HSN Code No.8204.
100(91)
1
70
103(4)
103(11)
1
1
52
44(2)
102(22)
21
1
103(3)
IV
V
IV
IV
IV
V
V
IV
IV
IV
I
I
IV
5*
14.5**
5*
5*
5*
14.5**
14.5**
5*
5*
5*
NIL
NIL
5*
Han Hal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
250
Hand Operated Sprayers and Dusters (Agricultural
Implements Worked or Operated exclusively by Human
Power)
Hand operated straight saw blades.
HSN Code No.8202.91.20.
Hand or Foot operated Air Pumps.
Hand paintings, sculptures.
Hand pump parts for handling water.
HSN Code No.8413.91.40.
Hand pumps (other). - HSN Code No.8413.19.10.
Hand Pumps and fittings thereof.
Note: This item was inserted in Entry 31 of IV
Schedule by G.O.Ms. No.23 of 2005 w.e.f. 18.08.2005.
Up to 17.08.2005 it was taxable @ 12.5% as per
Schedule V.
Hand Pumps other than those of subheading 8413
or 8413.19. HSN Code No.8413.20.
Hand Pumps, Parts and Fittings thereof.
HSN Code No.8313.
Note: The words and fittings thereof were added
by the Act No. 23 of 2005 dated 26th Oct, 2005.
w.e.f. 18.08.2005 upto 17.08.05 were liable to tax at
Hand Saws. - HSN Code No. 8202.10.
Hand Saws, Blades for saws of all kinds (including
slitting, slotting or toothless Saw Blades).
HSN Code No.8202.
Hand Sewing Needles.
Hand Spun Cotton Yarn and Silk Yarn in Hanks.
Hand Tools Agricultural.
Hand tools (including glaziers diamonds), not else-
where specified or included; below lamps; vices;
1
103(1)
31
1
31
31
31
31(3)
31
103(1)
103(1)
1
10
1
103(4)
I
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
V
I
I
IV
NIL
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
NIL
NIL
5*
Han Han
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
251
clamps and the like, other than accessories for and
parts of, machine tools; anvils; portable forges; hand
or pedal-operated grinding wheels with framework.
HSN Code No.8205.
G.O.Ms.No.795 Dt: 29th June, 2006 w.e.f 01-07-2006
upto 30.06.06 were liable to tax at 12.5% under
Schedule V.
Hand Tools for specified uses, such as watch Mak-
ing tools, goldsmith tools. - HSN Code No.8205.59.30.
Hand Trolleys.
Hand Wool Knitting Machines with Cylinder diam-
eter not exceeding 165 mm.
HSN Code No.8447.11.11.
Hand Wool Knitting machines with Cylinder diam-
eter not exceeding 165 mm.
HSN Code No.8447.12.11.
Hand-held blow pipes. - HSN Code No.8468.10.00.
Handicapped Persons aids and Implements.
Handicrafts (All)./ Handicraft Articles.
Note: The entry 99 was added by G.O.Ms.No.328
Dated: 16th March, 2006 with effect from 01-12-
2005 upto 30.11.05 they were liable to tax at 12.5%
under Schedule V.
Handloom Bandage Cloth.
Case Law: Held to be Handloom Cloth even though
it is used as Surgical Bandage Cloth. Raja Medical
Stores Vs. State of A.P. T.A.No.174/76 Dt.31.08.1976.
Handloom Carpets.
Handloom Cotton Cloth or Silk Cloth.
Handloom Dhotis and other Silk Fabrics.
Handloom Goods.
Handloom Kalamkari Blankets, Curtains and Rugs.
Handloom Navar Tapes.
Handloom Sarees/Dhothies (Both Cotton and Silk)
103(4)
1
102(22)
102(22)
102(38)
2
99
21
21
21
21
21
21
21
21
IV
V
IV
IV
IV
I
IV
I
I
I
I
I
I
I
I
5*
14.5**
5*
5*
5*
NIL
5*
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
Han Han
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
252
Case Law: Held that Cloth included Sarees and
Dhothies. Government of A.P. Vs. Venkata Subba Rao
& Others (1960)11 STC 561 (A.P.)
Handloom Silk Fabrics.
Handlooms and its Parts and Accessories.
Handmade or Handloom woven Durries, Coir
Mattings and Jamakanams.
Handmade Paper.
Handmade Soaps of All Kinds (Both Bathing and
Washing) Including Soap Flakes, Powder, Liquids and
Detergents.
Hand-operated Mechanical Appliances, weighing 10
kg or less, used in the preparation, conditioning or
serving of Food or Drink. HSN Code No.8210.
G.O.Ms.No.795 Dt: 29th June, 2006 w.e.f. 01-07-2006
upto 30.06.06 were liable to tax at 12.5% as per
Schedule V.
Hand-operated spanners and wrenches (including
torque meter wrenches but not including tap
wrenches); interchangeable spanner sockets, with
or without handles. - HSN Code No. 8204
Handpumps, other than those of HSN Code No. 8413
or 8413.19. - HSN Code No. 8413.20.
Handy Plast.
Case Law: Handy Plast is a Patent and Proprietary
Medicine since Nitrofurozone is used for Curative
Purpose. Union of India Vs. Leok Plast (P)Ltd. AIR
1994 (70) ELT 9: 1994 (2) SCC 124.
Hangers Made of Textiles.
Upto 6.5.2009.
From 7.5.2009 to 10.7.2009
Case Law: Held to be not Cotton Fabrics. DCCT Vs.
Hindustan Fabrics (1977) 40 STC 165.
21
21
21
44
1
103(9)
103(3)
31
88
52
45
127
I
I
I
IV
V
IV
IV
IV
IV
IV
I
IV
NIL
NIL
NIL
5*
14.5**
5*
5*
5*
5*
4
NIL
5*
Han Han
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
253
Hank Cotton Yarn.
Case Law: Hank means in the Cotton Trade, a Coil of
a definite length of 840 yards or 768 Metres.
Cannonore Spinning Mills Vs. CCE AIR 1967 Ker. 72
affirmed in 1978 (2) ELJ (J-375) SC.
Hank Silk Yarn.
Hank Yarn Silk.
Hank Yarn - Cotton.
Hard Board.
Note:Hardboard is a thin stiff sheet made of com-
pressed saw dust and wood chips bound together
under heat and pressure (The new colllins concise
english dictionary).
Hard Coke.
Case Law: Held to be Coal. Anil Hard Coke Ind. Vs.
State of Bihar (1998)71 STC 322.
Hard Disks (Computer Peripherials).
HSN Code.No.8471.70.20.
Hard or Soft Wall Boards.
Hard or Soft wall Ceiling (Plywood).
Hard Rubber Articles.
Hard zinc spelter. - HSN Code No.2620.11.00.
Hardened Proteins(such as hardened casein, gelatin)
HSN Code No.3913.90.20.
Hardware goods.
Upto 30-06-2006
Hardware Needles.
Hardware of base metal or alloys and other hard-
ware items like locks.
Harpic.
Case Law:Harpic and Lizol are disinfectants capable
of destroying germs and microorganisms like
10
10
10
10
1
69
39(3)(a)
1
1
1
100(185)
100(161)
1
105
105
105
20
I
I
1
1
V
IV
IV
V
V
V
IV
IV
V
IV
IV
IV
IV
NIL
NIL
NIL
NIL
14.5**
5*
5*
14.5**
14.5**
14.5**
5*
5*
12.5
5*
5*
5*
5*
Har Han
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
254
Escheriachia coli, Staphylocococcus aureus, Entero-
coccus hirae, Pseudomonas aeruginosa and Candida
albicans etc. Being disinfectants they fall within the
category of pesticides covered by entry 20 of IV
Schedule. Reckitt Benckiser (INDIA) Ltd., V. State of
A.P. (2012) 56 VST 1 (APHC).
Harvesting or Threshing Machinery including straw
or fodder balers, hay mowers, machines for clean-
ing sorting eggs etc. other than the machinery of
heading 8437. - HSN Code No.8432.
Hawaii Chappals and Straps thereof.
Hay
Hazmola Candy.
Case Law: Is confectionary- not an Ayurvedic Medi-
cine. Dabur India Limited and another Vs. A.C.C.T
(2006) 47 STA 112(W.B.T.T).
HDPE / PP Woven Fabric.
HDPE and Polythene Woven Sacks (Packing Materi-
als).
HDPE Plastic Sheets.
HDPE Scrap. - HSN Code No.8544
HDPE Woven Fabrics or Socks.
HDPE/PP Circular Strips (Packing Materials).
HDPE/PP Woven Strips (Packing Materials).
Head Locket Made of Gold/Silver.
Head Phones and Ear Phones.
HSN Code No.8518.30.00.
Headers and upsetters. - HSN Code No.8462.10.13.
Healds (excluding wire healds) and reeds for cotton
machinery. - HSN Code No.8448.42.10.
Healds, wire. - HSN Code No.8448.42.20.
Health Fitness Equipment. - HSN Code No.9506.
1(2)
46
3
1
90
90
1
1
90
90
90
2
39(10)(e)
102(32)
102(23)
102(23)
60
IV
IV
I
V
IV
IV
V
V
IV
IV
IV
III
IV
IV
IV
IV
IV
5*
5*
NIL
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
1
5*
5*
5*
5*
5*
Hea Haw
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
255
Hearing aids, excluding parts and Accessories.
Heart Pacemaker (Pulse Generator).
Heart Valves.
Heat Exchange Units. - HSN Code No.8419.50.10.
Upto 30.06.06 they were liable to tax at 12.5% un-
der Schedule V.
Heat Exchangers/Condensers.
HSN Code No.8419.50.10.
Heat Meters. - HSN Code No. 9026 80 10
Heat shrinkable components.
HSN Code No.8546.90.10.
Heat Transfer Salts. - HSN Code No.3824.90.13.
Heat Treatment Furnace. - HSN Code No. 8514.
Case Law: Held to be Machinery and not Electrical
Goods. Krishna Enterprises Vs. State of A.P. (1995) 20
APSTJ 197 (STAT).
Heaters-Electrical.
Heating Devices Used With Insect Repellent Mats
and Mosquito Nets of All Kinds.
Case Law : (Morteen Brand) Mosquito repellant are
taxable to tax under Schedule V. Rocket Benckiser (In-
dia) Ltd., Vs. State of A.P. (2012) 56 VST 1 (A.P.).
Heavy Dumpers.
Case Law: Heavy Dumpers used in Coal Miners are
Motor Vehicles. Chief General Manager Vs. State of
Orissa. 1996 (7) Supreme 571:1996 (10) SCC
676:1996(8) JT 530.
Heavy Duty Eared Stirrer with PMDC Motor.
2(3)
111
111
102(2)(f)
102(2)(f)
103(20)
100(225)
100(148)
102(45)
1
1
1
1
I
IV
IV
IV
IV
IV
IV
IV
IV
V
V
V
V
NIL
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
Hea Hea
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
256
HEMM Scrap.
Authority: CCTs Ref No.PMT/P&L/A.R.Com/5/2/
2010. Dated 03.09.2010.
Herb, Bark, Dry plant, Dry root, Commodity Known
as Jari Booti and Dry Flower. - HSN Code No.1211.
Case Law: Herbs are Held to be Drugs. Commissioner
of Sales Tax Vs. Gramodyog Kariyalaya (1979) 44 STC
270.
Herbal Hair Oil. (w.e.f. 01-09-2006 - Vide G.O.1625,
Rev. dt. 06-11-2006).
Case Law: Herbal Hair Oil are Medicaments and not
Perfumed Hair Oil. Meghdoot Gramodyuog Seva
Samsthan Vs. CCE 2004 (174) ELT: 2004 (117) ECR
795.
Herbal Nut Powder.
Herbicides.
Heroin (an Illegal Opiate Drug).
Hessian Based Paper/Paper Rolls.
Case Law: Held to be Wrapping and packing paper.
State of T.N. Vs. Hajee P. Syed Mohammed (1993) 91
STC 195.
Hessian Cloth/Hessian Cloth Bags (Packing
Materials)
Hessian Fabrics. - HSN Code No.5310.10.13.
Hetero Cyclic compounds with nitrogen heteroatoms
only (Bulk Drugs). HSN Code No.2933.
Hetero cyclic compounds with oxygen hetero-
atoms(s) only. HSN Code No.2932.
Heterocyclic compounds with nitrogen
heteroatom(s) only. HSN Code No.2933
Heterocyclic compounds with oxygen
heteroatom(s) only HSN Code No.2932.
1
32
117
1
20
1
90
90
100(215)
100(112)
16
100(112)
100(111)
V
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
IV
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
Het Her
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
257
w.e.f 1-5-2006.
Hevea Natural Rubber. - HSN Code No.4001.29.10.
Hexachlorobenzene and DDT [1,1,1- trichloro-2, 2-bis
(p-chlorophenyl) ethane]. - HSN Code No.2903.62.
Hexachlorobenzene, other than lindane.
HSN Code No.2903.62.10.
Hexachlorodifluoropropane.
HSN Code No.2903.45.22.
Hexamethylene tetramine (hexamine) not put up as
fuel or medicament. - HSN Code No.2921.29.10.
Hexamethylenediamine and its salts.
HSN Code No.2921.22.00.
Hexanol Nets.
Case Law: Held to be Articles of Plastic.
ARD Poly Packs (P) Ltd. Vs.CCE 2001 (127) ELT 693.
Hexiaque/Hexiprep/Hexicurb.
HFLS (High Flash Low Sulphur).
Case Law: Held to be High Speed Diesel Oil.
Collector of CE Vs. Indian Oil Co., (2000) 118 ELT 389.
Hibiscus (Medicinal Herbs and Country Drugs).
Hides and Skins i.e, Dressed/Undressed (both Tanned
and Un-tanned). - HSN Code No.4101 to 4106.
HI-FI Amplifiers (Sound Transmitting Equipments).
Authority : CCTs AR.Com, 169/2005, dt.15.11.2005.
High Density Ammonium Nitrate (Fertilizer Grade)
with HSN Code No.3102.
High Density Poly Ethylene/Propylene Poly Fabrics
Case Law: Are not textile fabrics not exempt Tax-
able as Packing Material. Lakshmi Polyfab Vs. Union
Territory of Chandighar (2007) 10 VST 591.
High Density Polythene Fabric Based Paper (Packing
Material).
100(166)
100(83)
100(83)
100(83)
100(101)
100(101)
1
88
5
First Sales
in A.P.
32
80
1
19
90
90
IV
IV
IV
IV
IV
IV
V
IV
VI
IV
IV
V
IV
IV
IV
5*
5*
5*
5*
5*
5*
14.5**
5*
22.25
5*
5*
14.5**
5*
5*
5*
Hig Hev
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
258
High Mast Lighting poles and other accessories.
2011 Dated 31.01.2012.
High Power Spst For Sac (L-Band) Sw 122sa1.
2010. Dated 12.05.2011.
High Pressure Pumps. - HSN Code No: 8413.
High Speed Diesel Oil - First Sales.
High Voltage Cables.
Highly polished copper sheets for making process
blocks. - HSN Code No.8442.50.50.
Highly polished zinc sheets for making process
blocks. - HSN Code No.8442.50.60.
Himani Boro Plus. Anti-Septic Cream.
Case Law: Is medicine.
Himani Limited Vs. CTT (2010) 36 VST 173 (All)..
Himani Gold Turmeric Cream.
Case Law: Held to be Medicine Not Cosmetic. . Himani
Limited Vs. CCT (20100 36 VST 173 (All). .
Himtaz Oil.
Case Law: Held to be not Ayurvedic Medicine. Pun-
dit Dwaraka Prasad Sharma & Another Vs. CTO (2004)
137 STC 540.
Hinges.
Hingu (Asafoetida).
HIV Aids Kit.
Hoardings Made of Wood or Zinc Sheet.
Case Law: Avertisement Holdings are immovable
and as such there is no transfer of right to use, tax-
able to tax under Section 5-E of APGST Act Sec.4(8)
of APVAT Act. State of A.P. Vs. Prakash Arts (2008) 18
VST 39(A.P.)
HOE-Bars (Iron and Steel).
1
1
39
5
38
102(17)
102(17)
88
88
1
1
59
88/111
1
70
V
V
IV
VI
IV
IV
IV
IV
IV
V
V
IV
IV
V
IV
14.5**
14.5**
5*
22.25
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
14.5**
5*
HOE Hig
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
259
HOES (Agricultural Implements Worked or Operated
by Human Power).
Homeopathic products manufactured under license
issued by the licensing authorities concerned un-
der Drugs and Cosmetics Act, 1940.
Honey (artificial) whether or not mixed with natu-
ral honey. - HSN Code No.1702.90.30.
Honey and Honey Rex.
Upto 30-06-2008
From 01-07-2008.
Note: G.O.Ms.No.818, Rev. dt. 30-06-2008.
Case Law: Held that Honey Rex is Honey with cer-
tain additives is not like Bournvita etc., Balaji Agen-
cies Vs. CCT (1996) 102 STC 555 (AP): 199622 APSTJ
48 (APHC).
Honing or Lapping Machines. HSN Code No.8460.40.
Hookah (Tobacco).
Hooks & Eyes.
Hoop Iron.
Horizontal bar, swiss type. - HSN Code No.8458.19.11.
Horizontal Broaching Machines.
HSN Code No.8461.30.20.
Horizontal Chucking. - HSN Code No.8458.19.13.
Horizontal Milling Machine (other).
HSN Code No.8459.59.10.
Horizontal Milling Machine.
HSN Code No.8459.51.10.
Horizontal Presses. - HSN Code No.8462.99.40.
Horizontal Sharpening (tool or Cutter grinding
Machine). - HSN Code No.8460.40.13.
Horlicks.
Hormones, prostaglandins, thromboxanes and
leukotrienes, natural or including chain modified
polypeptides used primarily as hormones.
1
117
100(5)
1
107(c)
102(30)
47
1
70
102(28)
102(31)
102(28)
102(29)
102(29)
102(32)
102(30)
1
88
I
IV
IV
V
IV
IV
I
V
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
NIL
5*
5*
12.5
5*
5*
NIL
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
Hor HOES
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
260
Horns Fitted to Motor Vehicles.
Case Law: Horn Button Assembly and Horn Cover
Parts of Horns are Electrical sound signaling
appliances.
CCE. Vs. Kaygee Foam (P) Ltd. (2005) 179 ELT 452.
Horns of Animals.
Horse Grams Pulses and Grams.
Case Law: Held that Horse Gram is not Declared
Goods. State of T.N. & Another Vs. Madhavan & Co.
(2000) 120 STC 200.
Horses.
Note : Live Stock includes, Horses, Kine, Camels,
sheep and any other animal which may be specified
by the Central Government (Sec. 2(b) of Livestock
Importation Act, 1989.
Horticultural or forestry Machinery for soil
preparation or cultivation; lawn or Sports-Ground
Roller.
HSN Code No.8432.
Hose Pipes and Fittings. - HSN Code No.4009.
Hosiery Goods of All Kinds.
Hosiery Wool. HSN Code No.5109.10.10.
Hospital Equipments and Apparatus.
Hospital sheeting made of rubber.
HSN Code No.4005.91.10.
Hot Food Cabinets.
Hot Milk.
Case Law: Held that mere heating of Milk does not
amount to Manufacture. State of A.P. Vs. APDDC Ltd.
(1997) 24 APSTJ 112 (APHC).
Hot Plates.
Hot Water Bags.
Hot-Dipped Plates (Iron and Steel).
1
1
82
24
1(1)
33
34
6(4)
111
100(169)
1
16
7
1
70
V
V
IV
I
IV
IV
IV
IV
IV
IV
V
I
IV
IV
IV
14.5**
14.5**
5*
NIL
5*
5*
5*
5*
5*
5*
14.5**
NIL
5*
5*
5*
Hor Hot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
261
Hotpot.
Case Law: Hotpot used in kitchen and for domestic
purpose are utensils. Kamesh Traders Vs. State of
Chattisgarh. (2012) 52 APVST 120.
HTGS Steel Scrap.
Hub Bolts and Nuts. (w.e.f. 01-07-2006).
Huller & Huller Parts.
Case Law: Held to be Machinery Parts. Sri Rama
Krishna Metil Ind. Vs. State of A.P. (1986) 2 APSTJ 84
(STAT).
Human Blood and Blood Plasma.
Human Hair and Human Hair Articles Like Wigs Etc.
Human Normal Albumin I.P.
2010. Dated.05.03.2011.
Hume Pipes and their Fittings.
Upto 30-06-2008
From 01-07-2008 to 23.08.2011.
From 24.08.2011
Case Law:Held that the Concrete Pipes which are
being called as Hume Pipes, used for Drainage and
Sewage disposals are not Sanitary Fittings.
Indian Hume Pipes Co. Ltd. Vs. State of U.P. (1972) 29
STC 487 affirmed in (1977) 39 STC 355 (SC).
Humidifier. - HSN Code No.8479.89.20.
Hunting or Shooting Requistes.
HSN Code No.9507.90.90.
Hurrican Lamp glass chimneys and Parts and Acces-
sories thereof.
Note: The Entry 94 was added by the Act No 23 of
2005 dated 26th Oct 2005 w.e.f 18-8-2005.
Hurricane Lights and Bed Room Lights burning on
oil.
Husk and Dust of Pulses & Grams.
7
71
104
1
22
1
1
45
1
45
102(42)
60(3)
94(4)
94(4)
41
IV
IV
IV
V
I
V
V
IV
V
IV
IV
IV
IV
IV
I
5*
5*
5*
14.5**
NIL
14.5**
14.5**
4
12.5
5*
5*
5*
5*
5*
NIL
Hus Hot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
262
Husk of Groundnut. - HSN Code:2302 (except . HSN
Code No.2302.10 & 2302.20)
Husk of Isabgul.
Husk of Maize.
Husk of Paddy. - HSN Code No:2302 (except 2302.10
& 1302.20).
Husk of Pulses. - HSN Code No:2302 (except 2302.10
& 1302.20).
Husk of Soya Bean.
Case Law: Held to be treated as Husk of Pulses even
though Soya Bean is listed in the Schedule under
the Category of Oil Seeds. CST Vs. General Foods
(1999) 113 STC 315 (SC).
Hybrid Solar Air Conditioners.
2011 Dated 26.08.2011.
Hydantoin and its derivatives.
HSN Code No.2933.21.00.
Hydraulic Cement.
Note: Hydraulic Cement a Cement which will
harden under Water (Chembers Science & Tech Dic-
tionary)
Hydraulic Door Closers/Damper.
Case Law: Held to be Machinery. State of Karnataka
Vs. Sanjeev Mehta (1990) 79 STC 372.
Hydraulic extension. - HSN Code No.8462.91.10.
Hydraulic Lifts. - HSN Code No.8428.
Hydraulic Motor.
Case Law: Held that Hydraulic Motor converts Hy-
draulic energy into Mechanical energy.
Telco Vs. CCE (1987) 32 ELT 583.
Hydraulic or Pneumatic Instruments and Apparatus.
HSN Code No.9032.81.00.
Hydraulic Presses: - HSN Code No.8462.91.
Hydraxine and Hydroxylamine and their inorganic
salts: other inorganic bases: other metal oxides,
41
1
41
41
41
41
1
100(112)
1
1
102(32)
1
1
103(25)
102(32)
100(55)
I
V
I
I
I
I
V
IV
V
V
IV
V
V
IV
IV
IV
NIL
14.5**
NIL
NIL
NIL
NIL
14.5**
5*
14.5**
14.5**
5*
14.5**
14.5**
5*
5*
5*
Hyd Hus
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
263
hydroxides and Peroxides. HSN Code No.2825.
01.05.2006.upto 3 0.04.2006 this item was taxable
Hydraxine and hydroxylamine and their inorganic
salts HSN Code No.2825.10.
Hydraxine anhydrous. - HSN Code No.2825.10.10.
Hydraxine hydrate. - HSN Code No.2825.10.20.
Hydraxine sulphate. - HSN Code No.2825.10.30.
Hydrides Nitrites Azides, Cilidides and borides
whether or not chemically defined, other than com-
pounds which or also carbites of heading No.28.49.
HSN Code No.2850.
01.05.2006. upto 30.04.2006 this item was taxable
Hydrides. - HSN Code No.2850.00.10.
Hydro Meters and similar floating instruments,
thermo meters, or not and any combination of these
instruments. - HSN Code No.9025.
der Schedule V.
Hydrochloric Acids, Hydrogen Chloride. - HSN Code
No.2806.
Hydrocyanic acid (hydrogen cyanide, prussic acid)
HSN Code No.2811.19.10.
Hydrogen chloride (hydrochloric acid).
HSN Code No.2806.10.00.
Hydrogen fluoride (hydrofluoric acid).
HSN Code No.2811.11.00.
100(55)
100(55)
100(55)
100(55)
100(81)
100(81)
103(19)
100(38)
100(190)
100(38)
100(190)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Hyd Hyd
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
264
Hydrogen fluoride (other). HSN Code No.2811.19.
Hydrogen Peroxide Solution I.P. 6% w/v.
Hydrogen Peroxide. - HSN Code No:2847.
by the G.O M.S.No.502 Rev (CT-II) Dept, dt 1-5-2006
w.e.f 1-5-2006.Upto 30.04.2006 this item was tax-
Hydrogen Pumps. - HSN Code No:8413.20.00.
Hydrogen, Rare Gases other than metals excluding
oxygen (medicinal grade). - HSN Code No.2804.
Note:This was added by G.O.Ms. No.502, dated,
Hydrogen. - HSN Code No.2804.10.00.
Hydrogenated Vegetable Oil. - HSN Code No.1516.
Hydrogenators. - HSN Code No.8410.89.10.
Hydrographic Charts, Maps & Books of all Kinds.
HSN Code No.4905.
Hydrographic instruments. HSN Code No.9015.80.10.
Hydrometeorology Tools and equipments with HSN
Code Nos.9015-9017, 9025- 9027.
Hydrometers and similar Floating Instruments.
HSN Code No.9025.80.10.
Hydrometers and similar floating instruments, ther-
mometers, pyrometers, barometers, hygrometers
and psychrometers, recording or not, and any com-
bination of these instruments HSN Code No.9025.
Hydro-pneumatic pressure boosting systems.
Authority: CCTs Ref.No. PMT/P&L/A.R.Com/6/
2010. Dated:06.08.2010.
100(190)
88
100(77)
31
100(36)
100(36)
66
1
5
103(13)
103
103(19)
103(19)
1
IV
IV
IV
IV
IV
IV
IV
V
I
IV
IV
IV
IV
V
5*
5*
5*
5*
5*
5*
5*
14.5**
NIL
5*
5*
5*
5*
14.5**
Hyd Hyd
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
265
Hydroxide and peroxide of magnesium; oxides, hy-
droxides and peroxides, of strontium or barium. -
HSN Code No.2816.
Note: This was added by G.O.Ms. No.502, dated,
Hydroxide and Peroxide of Magnesium.
Hydroxide of magnesium. HSN Code No.2816.10.10.
Hydroxy dibenzfuran carboxylic acid.
HSN Code No.2932.19.10.
Hydroxylamine sulphate (other).
HSN Code No.2825.10.90.
Hydroxylamine sulphate. HSN Code No.2825.10.40.
Hygienic glassware. - HSN Code No.7017.90.30.
Hypo Water.
Case Law: Held that the waste Hypo Water got after
Processing of Exposed Films for extracting Silver
therefore is not Bullion. General Goods.
C.S.T Vs. Bombay Film Laboratories (P) Ltd. (1978)
41 STC 52.
Hypobromites. - HSN Code No.2828.90.50.
Hypochlorites, commercial calcium hypochlorites ;
chlorites; hypobromites.
Note: The original entry in Sl.No 58. 2828 Bleach
liquor is substituted Vide G.O.Ms. No.656, Rev (CT-
II), 2nd June, 2006 w.e.f 01-05-2006)
Hypodermic Clinical Syringes and Needles.
Schedule V.
Case Law: Held to be not Glassware. Indo
International Ind. Vs. CST (1981) 47 STC 359 (SC).
Hypodermic disposable syringes.
100(47)
100(47)
100(47)
100(111)
100(55)
100(55)
100(221)
1
100(58)
100(58)
88
88
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
Hyp Hyd
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
266
Hypodermic needles. - HSN Code No.9018.32.
Hypodermic syringes. - HSN Code No: 9018.31
Hypophosphorus acid (phosphinic acid).
HSN Code No.2811.19.20.
I.V.Sets (Intravenous infusion sets).
Ibuprofane. - HSN Code No.2942.00.12.
Ice Buckets or Boxes (Packing Materials).
Ice Cake.
Ice Candy.
Case Law: Held that Ice Candy was Frozen Ice which
might contained Fruits, Fruit Juices, Cocoa, Nuts etc.
C.S.T. Vs. Hira Ice Candy (1979) 44 STC 158.
Ice Cream.
Ice Cream / Ice Candy Machines.
Ice Cream Cones Backing Oven.
Case Law: Held to be Machinery. Ashok Foods Ltd.
Vs. CCE 1989(42) ELT 409 & State of A.P. Vs. Gurnanak
Eng. Cor. (1975) 97 STC 480 (AP) (1995) 20 APSTJ
211 (APHC).
Ice Fruit.
Ice Jelly.
Ice Mint Balls (Halls Brand).
Case Law:Held to be Confectionary. Collector of CE
Vs. Warner Hindusthan (1989) 42 ELT 33.
Ice Trays and Grills.
Case Law: Held to be component parts of
Refrigerators. Library Ind.Vs. State of A.P. (1984) 1
APSTJ 21 (STAT).
Ice. - HSN Code No.2201.90.10.
Ice/Ice Blocks. - HSN Code No.2201.90.10.
Case Law: Chemically Water and ice may have same
composition, but in commercial and popular sense
88
88
100(190)
88
100(117)
90
1
1
1
1
1
1
1
1
1
36
36
IV
IV
IV
IV
IV
IV
V
V
V
V
V
V
V
V
V
IV
IV
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
Ice Hyp
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
267
they are different commodities.
Goel Ind. Vs. C.S.T. (1971)28 STC 729.
Ice-Cream Mix.
Ice-Cream Cones.
Case Law: A kind of Biscuit. CCE Vs. Magic Products
(95) ELT 590 & 1978) (2) ELT (J.50) AP.
Icing Sugar.
Case Law: Held that the Icing Sugar which is mostly
used for dusting confectionary and for dressing
Cakes, Pastries and Other Bakery Products is not
Sugar. CST Vs. Purchand & Sons (1981) 48 STC 284.
Idly Mix.
Authority: As per Government Clarification Memo
No.37672-CT-II (1)/2003,dated 28.11.2005.
Idly Ravva.
Ignifluid Boilers and Boilers using Agricultural Waste
as Fuel. - HSN Code No.8514.
Illupai Ippe (Oil Seeds).
Illustrated Post Cards with or without envelopes.
HSN Code No.4909.00.10.
Illustrated postcards; printed cards being personal
greetings; messages or announcements, whether or
not illustrated, with or without envelopes or trim-
mings. - HSN Code No.4909.
Imines and their derivatives; salts thereof.
Imipramine HCl. - HSN Code No.2942.00.24.
Imitation and costume Jewellery.
2005 dated 26th Oct 2005 w.e.f 1-9-2005.
Imitation Pearls/Imitation Stones.
Case Law: Not to be taxed under Entry Precious
Stones.
State of Madras Vs. H.K.S. Mehta (1973) 31 STC 365.
1
1
1
24
24
102(45)
73
47(3)
47(3)
100(105)
100(117)
96
1
V
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
Ice Imi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
268
Immersion Heaters.
Implantable Cardiac Pace Makers.
Implements and Aids Used By Handicapped persons.
Import Licenses including Exim Scrips, Special Im-
port Licenses and Duty Free Advance Licenses.
(w.e.f. 01-04-05, G.O 818, dt. 30-06-2008.)
Imported Cigarettes/Cigars.
Upto 31-01-2008
*First Sales.
From 01-02-2008 upto 13.09.2011.
Note: * By G.O.Ms. No. 45, dt, 11-01-2008, this Entry
came into effect from 01-02-2008.
Imported Coal.
Imported Cotton. - HSN Code No.2701.
Imported instant coffee containing Sugar, non-dairy
cream, coffee powder, Ganoderma powder, Tri-cal-
cium phosphate and flavouring agents.
2008 dated 11.06.2010.
Imported Liquors - First Sales.
Imported Silk Yarn.
Imported Vegetable Oils.
Case Law: Held to be Taxable at the same rate which
is applicable to the locally manufactured Oils.
Anand Commercial Agencies Vs. CTO (1997) 25 APSTJ
254 (SC).
Impressed blocks and matrices, printing blocks,
plates and cylinders. - HSN Code No.8442.50.10.
Impulse Generators. - HSN Code No.8543.20.20.
Incense Sticks commonly known as, Agarbathi,
dhupkathi or dhupati. - HSN Code No.3307.41.
Inclinable Presses. - HSN Code No.8462.99.12.
Incorporating Printing Device, Electronic Calculators.
HSN Code No.8470.21.00.
1
88/111
2
2(iii)
1
6
6
69
79
1
1
6
67
102(17)
I
37
102(32)
39(2)(II)(a)
V
IV
I
IV
V
VI
VI
IV
IV
V
VI
IV
IV
IV
V
IV
IV
IV
14.5**
5*
NIL
5*
14.5**
25
20
5*
5*
14.5**
70
5*
5*
5*
14.5*
5*
5*
5*
Inc Imm
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
269
Incorporeal Goods.
Incubators.
2009. Dated.12.05.2011.
Indane (Indian) Gas for Domestic use.
Upto 17-04-2006
Note: By G.O.Ms. No. 656, Rev, dt. 02-06-2006, this
Entry was added to Schedule IV w.e.f. 18-04-2005,
Upto 17-04-2005 this item was taxable at 12.5% as
per Schedule V.
Indelible Ink. - HSN Code No. 3215.90.30.
Index Fick Clips.
2008 dated 29.07.2009.
Indian Food Preperation Ordinarily Prepared by
Tandoorwalas, Lohwalas and Dhabawalas.
Indian Musical Instruments.
Indigo Enamels (Paints).
Indigofera Tinctoria Linn (Medicinal Herbs and Coun-
try Drugs).
Indinavir (Drugs Used for Treatment of AIDS Patient).
Indium and Articles of this Metal, including waste and
Industrial Air Circulators.
2010. Dated 03.09.2010.
Industrial Bellows (Others). HSN Code No.8424.89.20.
Industrial Cables, (High Voltage Cables, XI, PE Cables,
Jelly Filled Cables, Optical, Optical Fibre Cables).
Industrial Diamonds.
Case Law: Held to be not Precious Stones. State of
Madras Vs. Harsh Kant S.Mehta. (1973) 31 STC 365.
Industrial enzymes (textile assistant).
HSN Code No.3507.90.10.
2
1
1
101
48
1
1
1
1
32
88
27(66)
1
102(9)
38
1
100(133)
IV
V
V
IV
IV
V
V
V
V
IV
IV
IV
V
IV
IV
V
IV
5*
14.5**
12.5
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
14.5**
5*
5*
14.5**
5*
Ind Inc
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
270
Industrial Fatty Alcohols. HSN Code No.3823.70.
Industrial Monocarboxylic fatty acids: acid oils from
refining: industrial fatting alcohols. - HSN Code
No.3823.
Industrial monocarboxylic fatty acids; acid oils from
refining; industrial fatty alcohols. - HSN Code No.3823
Industrial or laboratory electric furnaces and ovens
(including those functioning by induction or dielectric
loss); other industrial or laboratory equipment for
the heat treatment of materials by induction or
dielectric loss. - HSN Code No.8514.
Industrial Remote Controls. - HSN Code Nos. 8425,
8426, 8431.
Industrial Robots, not elsewhere specified or
included. - HSN Code No. 8479.50.00.
Industrial Roller Chains. - HSN Code Nos. 7315.
Industrial Rubber Components.
Industrial vacuum Cleaners.
HSN Code No.8479.89.91.
Industrial Ventilators.
2010. Dated 21.09.2010.
Infant Feeding Tube.
Ingersol Drilling Machines/Compressors.
HSN Code No.8430.
Ingot Moulds and casting machines of a kind used in
metallurgy or in metal foundaries.
HSN Code No.8454.20.20.
100(147)
100(147)
100(147)
102(45)
1
102(42)
1
1
102(42)
1
88
1
102(25)
IV
IV
IV
IV
V
IV
V
V
IV
V
IV
V
IV
5*
5*
5*
5*
14.5**
5*
14.5**
14.5**
5*
14.5**
5*
14.5**
5*
Ing Ind
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
271
Ingots (Aluminium).
Ingots (Steel Semis).
Ingots and Ingot Moulds of Pig Iron & Cast Iron.
Ingots or other primary forms; semi-finished
products of other alloy steel.
HSN Code No.7224.
Ingots or other Primary forms; Semi-finished
products of Stainless Steel. - HSN Code No.7218.
Inguva/Hing/Hingra/Asafoetida.
Inj. 5 Fluouracil (Life Saving Drugs).
Inj. Cisplatin (Life Saving Drugs).
Inj. Etoposide (Life Saving Drugs).
Inj. Streptomycin (Life Saving Drugs).
Inj.Adiramycin (Life Saving Drugs).
Inj.Cyclophosphamide (Life Saving Drugs).
Inj.Methotrexate (Life Saving Drugs).
Inj.Mitomycin-C (Life Saving Drugs).
Inj.Vincristine (Life Saving Drugs)
Injection or Compression types Machinery.
HSN Code No.8480.41.00.
Injection or Compression types Machines.
HSN Code No.8480.71.00.
Injection-Moulding Machines.
HSN Code No.8477.10.00.
Ink Writing. - HSN Code No. 3215.90.20.
Schedule V.
Ink Pens
Inkjet and Laser printer Cartridges.
HSN code No. 8471.60.27.
Inkjet Cartridges. - HSN 8473.30.50.
27
70
70
27(10)
27(4)
59
88
88
88
88
88
88
88
88
88
102(43)
102(43)
102(40)
68
68
39(3)(a)
39
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Ink Ing
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
272
Inkjet Printers (Computer Peripherals).
Inkjet Printing Machine. - HSN Code No.8443.50.00.
Inkpad.
Ink-Printing/Lithographic/Duplicating and Writing.
HSN Code No. 3215.
Inner Tubes of rubber of a kind used in tyres of
cycle rickshaws and 3-wheeled powered Cycle rick-
shaws. - HSN Code No.4013.90.50.
Inner Tubes of rubber of a kind used on bicycles.
HSN Code.4013.20.
Inorganic (other) acids and other inorganic oxygen
compounds of non metals. - HSN Code No.2811.
try 100 vide G.O. No.656, Revenue (CT-II), 2nd June,
Inorganic acids of non Metals. - HSN Code No.2811.
Inorganic oxygen compounds of non Metals.
HSN Code No.2811
Inorganic products of kind used as luminophores.
HSN. No.3206.50.00.
Inorganic tanning substances.
HSN Code No.3202.90.10.
Insect Protection Meshes made up of plastic and ar-
ticles thereof. Upto 30.04.2007
From 01.05.2009 (Act No.20 of 2009).
Insecticides, Fungicides etc. - HSN Code No.3808.
(Except 3808.10.91, 3808.30.30 & 3808.30.40) 3808
(Except 3808.30.30 & 3808.30.40)
39
102(18)
25
48
13
13
100(190)
100(190)
100(190)
100(124)
100(119)
1
123
20
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
12.5%
5*
5*
Ins Ink
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
273
Insecticides, Fungicides, Herbicides, Weed sides, and
Pesticides of technical grade. - HSN Code No.3808.10.
by the G.O.MS No.502 Rev (CT-II) Dept, dt 1-5-2006
4% under Entry 20 of IV Schedule.
Instant Curries.
Instant Mixes, Vada Mix, Mosa Mix, Ravva Dosa Mix,
Jilebi Mix, Kheer Mix, Gulab Jamun Mix, Upma Mix
Instant Sambrani in Form of Tablets or Sticks.
HSN Code No.3307.
Instant Tea.
Upto 31.08.2006.
From 01-09-2006.
Case Law: Held to be Tea. C.C.E. Vs. Tata Tea Ltd.
(2002) 128 STC 331 (SC).
Instant Vada / Rasam Mix.
Case Law: Held to be Food in Sealed Containers.
Nanjundeshwan Mart Vs. State of Karnataka (1991)
84 STC 534.
Instantaneous Gas Water Heaters.
Upto 30.06.06 were liable to tax at 12.5% under
Schedule V.
Instrument Boxes used By Students.
HSN Code No.9017.20.10.
Instrument Transformers.
Instruments & Apparatus (other) specially designed
for Telecommunications (for example, cross-talk
100(140)
1
1
37
1
114
1
102(2)(a)
103(15)
39(7)
102(29)(c)
IV
V
V
IV
V
IV
V
IV
IV
IV
IV
5*
14.5**
14.5**
5*
12.5
5*
14.5**
5*
5*
5*
5*
Ins Ins
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
274
meters, gain measuring equipments, distortion fac-
tor meters, psophmeters). - HSN Code No.9030.40.00.
Instruments and apparatus for measuring or
checking the flow, level, pressure or other variables
of liquids or gases (for example, flow meters, level
gauges, manometers, heat meters), excluding
instruments and apparatus of heading 9014, 9015,
9028 or 9032 HSN Code No. 9026.
Instruments and Apparatus for Measuring or
Detecting Ionising radiations.
HSN Code No.9030.10.00.
Instruments and apparatus for measuring the
surface or interfocial tension of liquids.
HSN Code No.9027.80.30.
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.
HSN Code No.9027.
Up to 30.06.06 were liable to tax at 12.5% under
Schedule V.
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 HSN Code Nos. 9014, 9015, 9028
or 9032. HSN Code No. 9026.
G.O.Ms.No.795 Dt: 29th June, 2006 w.e.f. 01-07-2006.
103(20)
103(23)
103(21)
103(21)
103(20)
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
Ins Ins
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
275
Schedule V.
Instruments and Appliances for Aeronautical.
HSN Code No.9014.20.00.
Instruments and Appliances used in Medical, Surgical,
Dental or Veterinary Sciences.
From 01-07-2006.
Note: This Entry was added by G.o.Ms. No. 795, Rev,
dt. 29-06-2006 w.e.f. 01-07-2006.
Instruments for Dissection.
Instruments for Drawing and Marking out or
mathematical calculating instrument.
HSN Code No.9017.
Instruments for use for Research by Biological
Scientists.
Case Law: Are not entitled to exemption as
educational instruments.
Commissioner of Trade Tax, U.P. Vs. Kartos
International Etc. 2010) 40 VST 225. (SC).
Insulated Copper Wire.
Case Law: Held to be Electrical Goods. State of A.P.
Vs. Radiant Eng. Co. (1995) 96 STC 300 (AP) : (1994)
19 APSTJ 25 (APHC).
Insulated Copper Winding Wire.
Authority:CCTs/A.R.Com/17/2007 dated.
10.02.2010.
Insulated Ice Boxes made of plastic with insulated
Technology.
Case Law: Not packing material.
Insulated Tapes. HSN Code No.3919.90.90.
Insulated Tiffin boxes and Ice Boxes made of plastic
with insulated technology. HSN Code No.3923.10.30.
Insulated ware. - HSN Code No.3923.10.30.
Insulated Water Jugs, Water Bottles, Tiffin Boxes and
Ice Boxes made of plastic with insulated Technology.
103(12)
111
1
103(15)
1
1
1
1
90(1)
90(4)
90(4)
90(4)
IV
IV
V
IV
V
V
V
V
IV
IV
IV
IV
5*
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
Ins Ins
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
276
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. HSN Code No.8547.
Note: Sub entries from 180 to 231 are added to Entry
100 vide G.O.Ms. No.656, Revenue (CT-II), 2nd June,
Insulating fittings of ceramics.
Insulating fittings of Plastics.
HSN Code No.8547.20.00.
Insulating oil / Transformer Oil with.
HSN Code No.2710.19.90.
Insulating Varnish.
Case Law: Held to be Varnish. Saral Rasayan (p) Ltd.
Vs. CCE 2001 (134) ELT 683.
Insulation Board (Ply Wood).
Insulators.
2005. Dated 10.06.2010.
Insulin Syrup (other). - HSN Code No.1702.90.90.
Insulin Syrup. - HSN Code No.1702.90.50.
Intaglio Paper.
Case Law: Held to be Writing Paper. Pundumjee Pulp
& Paper Mills Ltd. Vs. CCE 2000 (125) ELT 1075.
Intake air filters for internal combustion engines.
HSN Code No.8421.31.00.
Intangible Goods Including Copy Right, Patent,
REP.Licenses and DEPB.
100(226)
100(226)
100(226)
1
1
1
1
100(5)
100(5)
44
1
2
IV
IV
IV
V
V
V
V
IV
IV
IV
V
IV
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
14.5**
5*
Int Ins
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
277
Integration Block Dvm.
2010. Dated 12.05.2011.
Integration Of Ku-Band Aesa Aakubrc 1.
2010. Dated 12.05.2011.
Interactive Set Top Boxes.
HSN Code No.8528.71.00 & 8528.72.
Interchangeable Spanner Sockets, with or without
handles HSN Code No.8204.20.00.
Interchangeable Tools for Hand Tools, whether or
nor power-operated, or for machine-tools (for ex-
ample, for pressing, stamping, punching, tapping,
threading, drilling, boring, broaching, milling, turn-
ing or screw driving), including dies for drawing or
extruding metal, and rock drilling or earth boring
tools.
HSN Code No.8207.
Schedule V.
Interchangeable Tyre Treads (Tread Rubber)
Upto 17-02-2008
Note: Entry No. 119, was inserted by G.O.Ms.No. 173,
dt: 18-02-2008,
Intercom Devices.
Interior Blinds.
Upto 10.07.2011
2012 -5 dated. 14.11.2012. On composition 1% - as
per Act 13/12. W.e.f. 01.04.2012.
Intermediate Frames. - HSN Code No.8445.20.12.
39
1
39
103(3)
103(6)
1
119
39
52
102(20)
IV
V
IV
IV
IV
V
IV
IV
IV
IV
5*
14.5**
5*
5*
5*
12.5
5*
5*
5*
5*
Int Int
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
278
Intermediates & Chemicals.
HSN Code No: 2942.00.90.
Internal Grinders. - HSN Code No.8460.29.20.
Internal Prosthetic replacements.
Intra aortic Balloon catheters.HSNCode No.9018.39.
Intra Ocular Lens. - HSN Code No.9002.19.00.
Schedule V.
Case Law: Lens Supplied by hospitals to patients in
the course of cataract operation by replacing natu-
ral lens are to be taxed as Medical Implants but not
as Spectacles etc.,
Comtrust Eye Hospital Vs ASTO (2007) 1 KLT 682.
Intravenous Sets.
Inverter Transformers (Small Transformer).
Inverters/Converters and Parts with HSN Code
No.8538.10.10.
Invertors and UPS. - HSN Code No: 8504.
Upto 31.08.2005.
From 01.09.2005.
Invitation Cards of All Kind (Printed Materials).
Invitation Cards with or without envelopes.
HSN Code No: 4909.00.10.
Iodates and periodates. - HSN Code No.2829.90.30.
Iodides and iodide oxides. - HSN Code No.2827.60.
Iodinated derivatives. - HSN Code No.2903.30.30.
88
102(30)
111
88
113
88/111
1
121
39
1
47
47
100(59)
100(57)
100(83)
IV
IV
IV
IV
IV
IV
V
IV
IV
V
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
14.5**
5*
4
14.5**
5*
5*
5*
5*
5*
Iod Int
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
279
Iodine. - HSN Code No.2801.20.00.
Ion exchanger plant or apparatus.
HSN Code No.8421.21.10.
Ion implanters for doping semi-conductor materials
HSN Code No.8543.11.00.
Ion-exchangers based on polymers of heading Nos.
39.01 to 39.13 in primary forms. - HSN Code
No.3914.
by the G.O.Ms.No.502 Rev (CT-II) Dept, dt.1-5-2006
Ion-exchangers of polymerisation or co-
polymerisation type.
HSN Code No.3914.00.20.
Ion-exchangers of the condensation, polycondensa-
tion or polyaddition type. HSN Code No.3914.00.10.
Ionic Water.
IPPE (Madhuca Indica, M.Latifolia) (Oil Seeds).
Iris Access Camera (Still Image Video Cameras) hav-
ing HSN code No.8525.40.00.
Iron & Steel sheets whether or not coloured or
galvanised.
2011 Dated 10.11.2011.
Iron and Non-Alloy Steel in ingots or other Primary
forms (excluding Iron of heading 7203).
Iron and Steel Almirahs/Cabinets/Cash Boxes /
Safes/Wardrobes.
Authority : CCTs A.R.Com/150/2006,dt.09.11.2006.
Authority : CCTs A.R.Com/69/2005,dt.16.05.2006.
Iron and Steel Cuttings or End Pieces/Defectives
Iron and Steel Plates (Both Plain & Chequered in all
qualities).
100(33)
1
1
100(162)
100(162)
100(162)
1
72
39(15)
70(3)
70(3)
1
71
70
IV
V
V
IV
IV
IV
V
IV
IV
IV
IV
V
IV
IV
5*
14.5**
14.5**
5*
5*
5*
14.5**
5*
5*
5*
5*
14.5**
5*
5*
Iro Iod
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
280
Iron and Steel Sheets, Hoops, Strips and Skelp, Both
Black and Galvanised, Hot and Cold Rolled Plain and
Coil Form as Rolled and In Revitted Condition.
Iron Barbed Wire. - HSN Code No.7313.
Case Law: Barbed Wire do not fall under Entry Iron
and Steel. Chhaganlal H.Mittal Vs. CST (1989) 74 STC
290.
Iron Bottom Plates.
Iron Boxes (Trunk Boxes). - HSN Code No.7309.
Case Law: Held to be Container. State of A.P. Vs.
Swapna Mahila Co-op Super Bazar (1995) 98 STC
123 (AP) (1995) 20 APSTJ 59 (APHC).
Iron Buckets.
Case Law: Held to be not Hardware. C.S.T. Vs. Kanpur
Udyog Bhandar (1970) 26 STC 431.
Iron glycerophosphate. - HSN Code No.2919.00.30.
Iron Ingot Moulds.
Iron or Non-Alloy Steel of Semi-finished products.
HSN Code No.7207.
Iron Ore.
Iron Oxides and Hydroxides. HSN Code No.2821.10.
Note:This Entry was added by G.O.Ms. No.502, dated,
Iron Pallets.
Case Law: Held to be not Furniture but articles of
Iron. CST Vs. Harkut Udyog (1985) 58 STC 334.
Iron Pipes and Fittings.
Iron Plate Cuttings and End Pieces.
Iron Powder.
Case Law: Held to be Meltings Scrap of Iron.
Veena Organics (P) Ltd. Vs. State of A.P. (1998) 28
APSTJ 276 (STAT).
Iron Rod and Iron Cut Rods.
70
1
70
90
1
100(99)
70
27(3)
43
100(52)
1
70
71
71
70
IV
V
IV
IV
V
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
Iro Iro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
281
Iron scrap (Pig Iron & Cast Iron).
Iron scrap, cast-iron scrap, runner scrap and iron
skull scrap.
Iron Sheets.
Iron Shelving Rack and Binstak.
Case Law: Held to be Furniture. Chandan Metal
products (p) Ltd. Vs. State of Gujarat (1969) 23 STC
29.
Iron Shutters.
Case Law: Rolling Shutters and their Parts are
General goods and not declared goods. Auto Rollex
Vs. State of A.P. (2001) 122 STC 447 (AP).
Iron Skull Scrap of Pig Iron & Cast Iron.
Iron Water Shifting Cover (Agricultural Implements
Worked or Operated Exclusively by Animal Power).
Irons (Electrical Domestic and Commercial
Appliances)
Irrigation Equipments Sprinkler and Drip Systems.
HSN Code No.8424.81.00.
Isobutene-isoprene (butyl) rubber (IIR).
HSN Code No.4002.31.00.
Isobutyl benzene (other). HSN Code No.2902.90.90.
Isobutyl benzene. - HSN Code No.2902.90.50.
Isolation Transformers (Small Transformer).
Isolators.
Case Law: Fall under Excise Tariff Code 8536.
Isoniazid. - HSN Code No.2928.00.10.
Isoprene rubber (IR). - HSN Code No.4002.60.00.
Isopropyl alcohol. - HSN Code No.2905.12.20.
Isoproturon. - HSN Code No.3808.10.33.
Isosafrole. - HSN Code No.2932.91.00.
Isotopes other than those of heading 28.44 (i.e.radio
active chemical elements and radio active isotopes)
71(3)
71(i)
70
1
1
71
1
1
20
100(167)
100(82)
100(82)
1
1
100(108)
100(167)
100(85)
100(140)
100(111)
100(75)
IV
IV
IV
V
V
IV
I
V
IV
IV
IV
IV
V
V
IV
IV
IV
IV
IV
IV
5*
5*
5*
14.5**
14.5**
5*
NIL
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
Iso Irol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
282
Compounds, inorganic or organic of such isotopes
whether or not chemically defined.
HSN Code No.2845.
01.05.2006. Upto 30.04.2006 were liable to tax at
12.5% under Scheduel V.
IT Products.
IT Software on any media. - HSN Code No.8524
Case Law:1. Held that Branded Software
Programmes on Floppies or Discs are Goods Tax-
able under the APGST Act. [TATA Consultancy Services
Vs. State of A.P. (1997) 105 STC 421 (AP): (1997) 25
APSTJ 53 (APHC) affirmed in TATA Consultancy Ser-
vices Vs. State of A.P. (1994) 137 STC 620 (SC) AIR
2005 SC 371.
2. Computer and operative Softwares are two dif-
ferent marketable commodities.... The informations
contained in a software although are loaded in the
hard disc, the operational software does not lose its
value and it still marketable as a separate commod-
ity. It does not lose its character as a tangible goods
being of the nature of CD-ROM. CCE Vs. Acer Ind. Ltd.
(2004) 22 Indian Law Decisions 307(SC).
Itch Guard Cream.
Case Law: Held to be Medicine Paras Pharmaceu-
ticals Vs. State of M.P. (2012) 48 VST 550 (MP).
ITZ Cash Cards.
2007 dated 30.07.2009.
IV Needles (Surgical Goods)
Upto 17-08-2005
From 18-08-2005onwards.
Note: By Act No.23 of 2005, Surgical goods have
been added to Entry 88 w.e.f. 18-08-2005.
39
39(14)
88
1
1
88
IV
IV
IV
V
V
IV
5*
5*
5*
14.5**
12.5
5*
IT IV
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
283
Ivory Articles.
Case Law: Ivory means a hard smooth creaming
while variety of dentine that makes of a major part
of the tusks of Elephant, walruses and similar Animals.
Ivory is not confined to only Elephant Ivory.
Balram Kumavat Vs. Union of India AIR (2003) SC
3268.
Ivory Board.
Note: Ivory Board is a Coated Board, generally used
for Visiting Cards, menu Cards and similar Cards.
J acid (2-amino-5-naphthol-7-sulphonic acid).
HSN Code No.2922.21.50.
Jack Hammer (Rock drills & Pneumatic tools)
HSN Code No.8467.11.10. upto 30-06-2006.
From 01-07-2006.
Jack Rods. - HSN Code No: 7308.90.90.
Jacket or Swetters are not Hosiery Goods, but ready
made Woollen Garments. Laxmi Stores Vs. STO (1983)
53 STC 244.
Jacks (Automobile).
New Prasanthi Automobiles Vs. State of Kerala (1993)
91 STC 565.
Jacquards and harness liner cards for cotton textile
machinery. HSN Code No.8448.11.10.
Jaggery (Patla) i.e., - Liquid Jaggery
Upto 31-08-2006
From 01-09-2006.
Note: This Entry was added by G.O.Ms. No. 795, Rev.
dt. 29-06-2006.
Case Law:Held to be Molasses. Binjusaria Khandasari
Sugar Mills Vs. State of A.P. (1978) 41 STC 12.
Jaggery / Jaggery Powder.
Upto 31-12-2006
From 01-01-2007.
1
1
100(102)
103(11)
1
1
52
1
102(23
1
118
52
30
V
V
IV
IV
V
V
IV
V
IV
V
IV
IV
I
14.5**
14.5**
5*
4
14.5**
14.5**
5*
14.5**
5*
12.5
5*
4
NIL
Jag Ivo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
284
Note: The Entry No.52 was added to Schedule - I by
G.O.Ms.No.1929, Revenue (CT.II), dated 27th
December, 2006 w.e.f 01-01-2007. Upto 31.12.06
Jaggery-Palm.
Case Law: Held to be different from the Jaggery.
Subramania Pillai & Others Vs. State of Madras (1969)
23 STC 359 affirmed in T.G. Venkataraman Vs. State of
Madras & Another (1970)25 STC 196 (SC).
Jaljira and Jaljira Powder.
Case Law: Held to be Spices.
Narendra Kumar Vs. C.C.E. (2003) 154 ELT 242.
Jamakkalams, Jamkhanams(Handmade or Woven on
Handlooms).
Jamba - Taramira (Eruca satiya)
Jamoon Mix.
Jams (Fruit Jams)
Upto 30-06-2006
dt. 29-06-2006.
Japatri.
Jari Booti. - HSN Code No.1211.
Case Law: Held to be Medicine. CST Vs. Gramodyog
Karyalaya (1970) 44 STC 270.
Jars.
Authority: Fall under Entry 90 of Schedule IV with
Authority: A.R. Com/23/2005 dt:29-04-2005.
Jars Made of Glass. - HSN Code No.7010.
Jasmine Essence/Oil.
Case Law: Held to be not Perfumes. A Boake Roberts
& Co. (India) Ltd.Vs. Board of Revenue (CT) (1978) 42
STC 270.
Javvadu Powder.
Case Law: Held to be Perfume. Ambasamudram
Sarvodaya Sang Vs. CCE 2001 (130) ELT 607.
1
59
21
72(3)(iii)
1
1
107
59
32
90
90(12)
1
1
V
IV
I
IV
V
V
IV
IV
IV
IV
IV
V
V
14.5**
5*
NIL
5*
14.5**
12.5
5*
5*
5*
5*
5*
14.5**
14.5**
Jav Jag
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
285
JCB 3D Machine.
Case Law: Held to be not a tractor Taxable as earth
mover. Taurs earth movers Pvt. Ltd., Vs State of
Karnataka, (2007) 10 VST 224.
Jeans (Pants & Shirts).
Jeans Buttons.
Note: If made of pleastics laible to tax @ 5* as per
Entry 100 (230) of IV Schedule w.e.f 01-05-2006 as
per G.O.Ms. No. 502, Rev, dt. 01-05-2006.
Jeans Cloth.
Upto 10.07.2011
From 11.07.2011.
(Tax to be waived if not collected upto 31.03.2012
vide Govt Memo 164/60 /CT-2(I)/2012 -5 dated.
14.11.2012. On composition 1% - as per Act 13/12.
W.e.f. 01.04.2012.
Jeeps / Jeep Trailers.
Jeera.
Jellies (Fruit Jelly)
Upto 30-06-2006
dt. 29-06-2006.
Jelly Filled Cables.
Jem Fresh/Jet Fresh.
Case Law: Held to be Deodorizer and Room
Freshner. Shri Satyasai Ind. Vs. CCE 2000 (120) ELT
139 affirmed in 2001 (131) ELT A.81 (SC)]
Jersey (Readymade Garments).
Jet and Mono Block Pump Sets (Powder Driven).
Jet Fuel - First Sales.
Note: Rate of Tax on the Sales of Aviation Turbine
Fuel has been reduced to 4% by G.O.Ms. No.143, Rev,
dt. 11-01-2008.
1
52
1
45
127
1
59
1
107
38
1
52
17
3
V
IV
V
I
IV
V
IV
V
IV
IV
V
IV
IV
VI
14.5**
5*
14.5**
NIL
5*
14.5**
5*
12.5
5*
5*
14.5**
5*
5*
32.55
Jet JCB
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
286
Jet Mats.
Jewel Boxes / Jewellary Boxes made of plastics.
HSN Code No.3923.10.20.
Authority : A.R.Com/473/2005, dt.17.12.2005.
Jewellery Gold Coated.
Jewellery Gold Plated.
Jewellery / Jewels Made of Gold or Silver.
Jewellery Articles Made of Bullion or Specie or Both
or any other precious material.
Note: This item was inserted in Entry 2 of IV Schedule
by Act. No.10 of 2006 w.e.f. 01.12.2005. Up to
30.11.2005 it was taxable at 14.5**% as per
Schedule V.
Jewellery Imitation
Upto 31-08-2005
From 01-09-2005
Act No. 23 of 2005, dt.26-10-2005 w.e.f. 01-09-2007.
Jewellery Made of Bullion/Specie Excluding Precious
Stones.
Jharu (Broom) Unbranded.
Jharu (Broom)Branded.
Jig boring Machines Horizontal.
HSN Code No.8459.40.10.
Jigs and Fixtures.
HSN Code No.8466.30.20.
Jilebi Instant Mixes.
Johnsons Prickly Heat Powder.
Case Law: 1.Held to be Drugs. Not Cosmetic. State
of A.P. Vs. Koduri Satyanarayana & Co. (1988) 68 STC
233 (AP), 2. Johnsons Prickly Heat Powder is a
Medicinal preparation and a Drug but not Cosmetic.
Muller & Phipps (India) Ltd. Vs. CCE (2004) 4 SCC 787:
(2004) 4 Supreme 39:2004 (167) ELT 374 (SC).
1
90
96
96
2
2
1
96
2
43
1
102(29)
102(37)
1
88
V
IV
IV
IV
III
III
V
IV
III
I
V
IV
IV
V
IV
14.5**
5*
5*
5*
1
1
12.5
5*
1
NIL
14.5**
5*
5*
14.5**
5*
Joh Jet
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
287
Joining Powder for Tiles.
Joints, Elbows, Flanges of Hose Pipes.
HSN Code No.4009.
Jojoba Oil and their fractions, whether or not refined,
but not chemically modified.
HSN Code No.1515.
Jonnalu/Jowar or Milo.
Journals and Periodicals (atleast 4 times a week).
HSN Code No.4902.10.20.
Journals and Periodicals (other).
HSN Code No.4902.90.20.
Jowar or Milo/Maize (Cereals).
Juice Extractors.
Juicer.
Juices Sold In Sealed Containers.
Upto 30-06-2006
dt. 29-06-2007.
Junction Boxes (Electrical Goods).
Jute bagging for Raw Cotton.
HSN Code No.6305.10.10.
Jute Bags which are Laminated (Packing Materials).
Jute Canvas. - HSN Code No.5310.10.14
Jute Carpets other than Handloom Note: Handloom
Carpets are eligible for exemption vide Entry 21 of I
Schedule.
Jute Corn (grains) Sacks.
HSN Code No.6305.10.20.
Jute Fibre Doubling or Twisting Machines.
HSN Code No.8445.30.20.
Jute Fibre Processing Machines.
HSN Code No.8445.19.20.
Jute Fibre Reeling (including weft-winding) Machines
HSN Code No.8445.40.20.
1
33
67(9)
8
5(2)
5 (3)
8
1
1
1
107
1
100(174)
90
100(215)
1
100(174)
102(20)
102(20)
102(20)
V
IV
IV
I
I
I
I
V
V
V
IV
V
IV
IV
IV
V
IV
IV
IV
IV
14.5**
5*
5*
NIL
NIL
NIL
NIL
14.5**
14.5**
12.5
5*
14.5**
5*
5*
5*
14.5**
5*
5*
5*
5*
Jut Joi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
288
Jute Fibres Spinning Machines.
HSN Code No.8445.20.20.
Jute Handicrafts.
Jute Hessian Bags. - HSN Code No.6305.10.30.
Jute Sacking Bags. - HSN Code No.6305.10.40.
Jute Seeds.
Jute Soil Savers. - HSN Code No. 6305.10.80.
Jute Swim Fabrics. - HSN Code No.5310.10.93.
Jute Tarpaulins including D.W.Tarpaulines.
HSN Code No.6306.19.10.
Jute that is to say the fibre extracted from plants
belonging to the species corchorus capsularis and
corchorus oiltorius (and the fibre known as mesta
or Bimli extracted fromplants 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. HSN Code No.5303.
Note: The words in brackets were deleted vide G.O.
Ms. No.812 Rev (CT-II) Dept. Dated:13th June, 2007
w.e.f 01-06-2007. Upto 31.05.06 were liable to tax
Jute Twine (Packing Materials).
HSN Code No.5607.10.10.
Jute Wall Hangings.
Jute Whether Baled or Otherwise.
Jute Wool Sacks. - HSN Code No.6305.10.50.
Kabab Chini.
Kaempeearia-Galang (Medicinal Herbs and Country
Drugs).
Kajal.
Case Law: Kajal and Tilakam are not cosmetics. State
of Andhra Pradesh Vs. United Agencies 98 STC 160.
Authority: CCTs A.R.No.143/2005, dated 2.7.2005.
102(20)
99
100(174)
100(174)
1
100(174)
100(215)
86
78
90
1
78
100(174)
59
32
1
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
V
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
14.5**
Kaj Jut
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
289
Kala Namak.
Case Law: Held to be Salt. Maqsood Mohammad Vs.
State of U.P. (1978) 41 STC 324.
Kala Zeera & Kalonji (Jari Booti).
Case Law: Held to be Crude Drug. Kapil Enterprises
Vs. CCE 2000 (124) ELT 878.
Kalakanda (Misri Sugar Candy).
Kalamkari Cloth/Blankets/Curtains and Rugs
(Handloom Woven).
Case Law: Held that Kalamkari Cloth is Exempt.
The State of A.P. Vs. Sri Satyanarayana Cloth Dyeing &
Printing (Kalamkari) Labour Works. (1970) 26 STC
18 (AP).
Kali Mirch (Pepper) & Powder. HSN Code No.0904.11.
Kalins (Carpets)
Note: If woven on Handlooms exempt vide Entry 21
of I Schedule.
Authority:CCTs A.R.Com No.29/2010 dt., 3.11.2011.
Kalonji (Jari Booti).
Kapas (Unginned Cotton). - HSN Code No.5203.
Kapur (Camphor). - HSN Code No. 2914.20.
Authority: A.R.Com/18/2005, dt. 28-04-2005.
Karada Bark. - HSN Code No.1211.
Karahis (Kadai-Banelu) utensils.
Case Law: Held to be Kitchenware.
CST Vs. Ramdeo Umashankar. (1983) 53 STC 159.
Karamani Pulses and Grams.
Karanj Oil.
Karanja Cake powder.
Case Law: Fall under the category of Bio- Fertiliz-
ers.
Karanja, Pongam, Honga(Pongamia Pinnata
syn.P.Glabra)(Oil Seeds).
Karbogarisi (Medicinal Herbs and Country Drugs).
35
32
1
21
59
1
32
79
16
32
7
82
67
19(8)
72 (ix)
32
I
IV
V
I
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
NIL
5*
14.5**
NIL
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Kar Kal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
290
Karuvenlan Wood.
Case Law: Held that in the absence of proof that
Karuvelan Wood is used as Fire Wood, it is to be
taxed as Wood (Timber). Samiyaappan & Co. Vs.
TNTST. (2003) 130 STC 44.
Karya gum (Indian tragacanth) hastab.
HSN Code No.1301.90.16.
Kasinikeerai Powder (Medicinal Herbs and Country
Drugs).
Kasthuri Turmeric (Medicinal herbs and Country
Drugs).
Katha (Kasu). - HSN Code No: 4403.99.14.
Schedule V.
Kerosene Lamps and parts and accessories thereof
ule by Act No.23 of 2005 w.e.f. 18.08.05. Up to
17.08.05 it was taxable at 12.5% as per Schedule V.
Kerosene sold in Open Market (Other than through
Public Distribution System).
Kerosene sold through Public Distribution System.
Kerosene Stoves and parts and Accessories thereof
Note: Entry 94 was added by the Act No 23 of 2005
dated 26th Oct 2005 w.e.f 18-8-05.Up to 17.08.2005
it was taxable at 12.5% as per Schedule V.
Keto - AZ Solution.
2009 Dated 30.07.2010.
Keto - B.
2009 Dated 30.07.2010.
Keto Cream.
1
1
32
32
108
94
1
40
94
88
88
88
V
V
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
14.5**
14.5**
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
Ket Kar
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
291
2009 Dated 30.07.2010.
Keto Dusting Powder.
2009 Dated 30.07.2010.
Ketones and Quinones, whether or not with other
oxygen function and their halogenated, sulphonated,
nitrated or nitrosated derivatives.
HSN Code No.2914.
Ketonic Resins. - HSN Code No.3909.40.40.
Kettles. HSN Code.8516.60.00.
(Kettle means a vessel for boiling water. Pocket Ox-
ford Dictionary).
Key Board (Computer peripherals).
Key Chains and Key Holders.
Khadi Cloth.
Khadi Cloth and Khadi Fabrics and Made-ups.
Note: The entry in serial No. 49 was added by the
Act No. 10 of 2006, dt. 4-1-2006 w.e.f 01.12.2005.
Khadi Readymade Garments.
Upto 30-11-2005
From 01-12-2005
Khair Wood.
Case Law: Is not timber. Panwar timber Vs. State of
Punjab) (2007) 8 VST 211.
Khandasari Sugar
Upto 17-08-2005
Khara Bundi Etc.
Khara Masala (Tobacco Products).
(At the point of first sale in the State) G.OMs.No.58,
Dept. dt.25-1-2012, w.e.f. 14-09-2011.
88
16
100(157)
7
39(3)
1
21
49
52
49
1
1
57
1
6
IV
IV
IV
IV
IV
V
I
I
IV
I
V
V
I
V
VI
5*
5*
5*
5*
5*
14.5**
NIL
NIL
4
NIL
14.5**
12.5
NIL
14.5**
20
Kha Ket
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
292
Khara Puff.
Kheer Instant Mixes.
Khesari or Lakh (Pulses and Grams).
Khowa
Khus Khus (Poppy Seeds).
Khus Oil. - HSN Code 1515.
Note: Khus Oil is widely used in Perfumes, Cosmetics
and Soaps.
Kilo Watt Hour Meter. HSN Code No. 9030.39.10.
Case Law: Held to be Electrical Goods. Dass Hitachi
(p) Ltd. & Another Vs. ACST. (1991)48 STC 142.
Kilt (Skirts - Readymade Garments).
Kimam ( Tobacco Product).
Note: G.OMs.No.58, Dept. dt.25-1-2012, w.e.f. 14-09-
2011.
Kitbags of Sports & Games.
Kitchen Accessories.
Kitchen Chimneys (Electrical).
Kitchen Knives.
Case Law: Held to be falling under the Entry Cutlery.
C.S.T. Vs. Indian National Ind (1974) 33 STC 81 at P.
82.
Kitchen Sinks made of Stainless Steel.
Case Law: Held to be not Water Supply and Sanitary
Fittings-are to be Taxed as Articles of Stainless Steel.
State of Kerala Vs. M.T. Aboobacker (2002) 126 STC
108.
Kitchen Table Made of other Than Wood.
Kitchen Table Made of Wood.
Kitchenware including heat Resistant Cookware,
Metal Ware and Metal Articles (Utensils).
1
1
82
1
59
67
103(23)
52
6
60
1
1
1
1
1
1
7
V
V
IV
V
IV
IV
IV
IV
VI
IV
V
V
V
V
V
V
IV
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
20%
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
Kit Kha
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
293
Kitchenware/Utensils
Knapsack / Backpack Power / Sprayers (powered
up to 35 cc engines developing 0.8 to 1.4 HP), dust-
ers and parts thereof.
Knickers (Readymade Garments).
Knife (Knives).
Case Law: Held to be falling under the Entry Cutlery
C.S.T. Vs. Indian National Ind. (1974) 33 STC 81 at P.82.
Knitted Banians.
Case Law: Knitwear is article of Dress.
C.C.E. Vs. Marvel Glove Industries (2005) 180 ELT 117
Chaddies (Hosiery Goods).
Knitting Machines, stitch bonding Machines and
Machines for making gimped yarn, tulle,
lace,embroidery, trimmings, braid or net and ma-
chines for tufting. - HSN Code No.8447.
der Schedule V.
Knitting Pins.
Knives and Cutting Blades for Paper Cutting Machines.
HSN Code No.8208.90.10.
Knives and cutting blades, for machines or for me-
chanical appliances. HSN Code No.8208.
der Schedule V.
Knives and Sickles used for agricultural operations.
(Agricultural Implements).
Knuckle Joint Presses. - HSN Code No. 8462 99 60
Kochs Acid (1-naphthylamine-3,6,8-trisulphonic
acid) HSN Code No.2921.45.24.
7
1
52
1
34
102(22)
1
103(7)
103(7)
1
102(32)
100(101)
IV
I
IV
V
IV
IV
V
IV
IV
I
IV
IV
5*
NIL
5*
14.5**
5*
5*
14.5**
5*
5*
NIL
5*
5*
Kit Koc
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
294
Kodan (Arikalu)(Cereals).
Kokum (Carcinia Indica) (Oil Seeds).
HSN Code.1207.99.40.
Kokum Oil.
Kolsite.
Konnam Bark.
Kora Gold (Buillion).
Korralu or Korra Rice.
Kotka Phosphate (Chemical Fertilizers).
Kraft Paper.
Ku Band Becon Source (Phaselock) Plkubsa1.
2010. Dated 12.05.2011.
Kulfi (Ice Cream).
Kum Kum / Kum Kum Pencils.
Case Law: Kum Kum Pencils are held to be a Form
of Kum Kum. CCE Vs. Standard Pencils (p) Ltd. 1994
(70) ELT 118 affirmed in 2002 (145) ELT 278 (SC)
:AIR 2002 SC 3318.
Kusum (Oil Seeds) (Schleichera Oleosa, Syn, S.Trijuga).
Kusum Oil.
Kutki (Cereals).
Labdanum Used In Perfumery Etc.
Label/Labels printed on Paper (Printed Material).
Case Law: Held not to be Taxable as Paper.
Chandamama Printing Press Vs. State of A.P. (1988)
71 STC 92 (AP) :7 APSTJ 54 (APHC) & Bharath Litho
Press Vs. State of A.P. (1987) 67 STC 53 (AP).
Labels manufactured and sold in rolls to manufac-
turers of garments textiles.
Case Law: Held to be textiles. State of Haryana Vs.
Crown Agencies Private Ltd. (2010) 34 VST 84. (P&H).
Labels of Paper or Paper Board of all kinds whether
or not printed.
HSN Code No.4821.90.10.
8
72(xii)
67
1
32
1
8
19
44
1
1
23
72(x)
67
8
1
47
127
100(172)
I
IV
IV
V
IV
III
I
IV
IV
V
V
I
IV
IV
I
V
IV
IV
IV
NIL
5*
5*
14.5**
5*
1
NIL
5*
5*
14.5**
14.5**
NIL
5*
5*
NIL
14.5**
5*
5*
5*
Lab Kod
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
295
Labels of Paper or Paper Board of all kinds whether
or not printed. HSN Code No.4821.10.20.
Labels of Paper or paperboard whether or not
printed. HSN Code No.4821.
Lables of Tailors.
Case Law: Held to be textiles. State of Haryana Vs.
Crown Agencies Private Ltd. (2010) 34 VST 84. (P&H).
Laboratory Note Books. - HSN Code No.4820.
Laboratory Stirrers.
2009. Dated.12.05.2011.
Laboratory, hygienic or pharmaceutical glassware,
whether or not Graduated or Calibrated.
HSN Code No.7017.
June, 2006 w.e.f 01-06-2006. Upto 31.05.06 these
items were liable to tax at 12.5% under Schedule V.
Lac Bangles.
Lac; natural gums, resins, gum-resins and oleores-
ins (for example, balsams).
Lac-dye. - HSN Code No. 3203.00.30.
Lace Thread.
Lactic acid, its salts and esters. HSN Code No.2918.11.
Lactic acid. - HSN Code No.2918.11.10.
Lactogen (Nestle Brand Milk powder).
Lactometer. - HSN Code No.9025.80.30.
Case Law: Held to be not Glassware. Indo Interna-
tional Industries Vs. C.S.T. (1981) 47 STC 359 STC.
Lactose and lactose syrup (other).
HSN Code No.1702.11.90.
Lactose and lactose syrup (other).
HSN Code No.1702.19.90.
Lactose and lactose syrup containing by weight 99%
or more lactose, expressed as anhydrous lactose,
calculated on the dry matter. - HSN Code No. 702.11.
100(172)
90(8)/
100(172)
127
25
1
100(221)
20
1
100(120)
6
100(98)
100(98)
1
103(19)
100(5)
100(5)
100(5)
IV
IV
IV
IV
V
IV
I
V
IV
IV
IV
IV
V
IV
IV
IV
IV
5*
5*
5*
5*
14.5**
5*
NIL
14.5**
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
Lac Lab
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
296
Lactose and lactose syrup in solid form.
HSN Code No.1702.11.10.
Lactose and lactose syrup in solid form.
HSN Code No.1702.19.10.
Ladles. - HSN Code No.8454.20.10.
Lafaire.
Case Law: Held to be Cosmetics. Neturence Research
Lab (P) Ltd. Vs. C.C.E. 154 ELT 672.
Lager Beer.
Laid Paper.
Lakh or Khesari (Khesari Dhal) (Pulses and Grams).
Lal Dantmanjan (Red Tooth Powder).
Lamin Board.
Laminated Fabric (Rexine Cloth).
Laminated Packing Materials.
Laminated Particle Boards. HSN Code No.4410.
Case Law: Held to be Particle Board.
C.C.E. Vs. Kitply India Ltd. (2003) 151 ELT 560.
Laminated Sheets such as Sunmica, Formica Etc.
Laminations.
Case Law: Held that Laminations are strips cut from
silicon steel sheets in letter shapes L.I.E. They can-
not be treated as Steel Strips. Within the meaning
of Entry 2 of III Schedule of APGST Act, Correspond-
ing to entry 70(ii) of Schedule IV of APVAT Act.
Sahney Steel & Press Works Ltd. Vs. State of A.P. (1987)
5 APSTJ 194 (STAT).
Lamivudine (Drugs Used for the Treatment of AIDS
Patients) (Life Saving Drugs).
Lamp and Lantern Chimneys
Upto 17-08-2005
Note: Entry No. 94 has been added by Act No. 23 of
2005, w.e.f. 18-08-2005 Upto 17-08-2008 these
items were taxable @ 12.5% as per Schedule V.
100(5)
100(5)
102(25)
1
1
44
82
1
1
86
90
1
1
1
88
1
94
IV
IV
IV
V
VI
IV
IV
V
V
IV
IV
V
V
V
IV
V
IV
5*
5*
5*
14.5**
70
5*
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
14.5**
5*
12.5
5*
Lam Lac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
297
Lamps (Electrical), Lamp Shades Or Globes and Tin
Protectors of Lights In Streets.
Lamps, Lanterns and their Parts and Accessorie
(Kerosene).
Upto 17-08-2005
Note: Entry No. 94 has been added by Act No. 23 of
2005 w.e.f. 18-08-2005. Upto 17-08-2008 these
Lapping Machines. - HSN Code No.8460.40.20.
Laptop Computers. - HSN Code No.8471.30.10.
Laser and Ink Jet Printing Machines.
HSN Code No.8443.
Laser Copies (Printed Materials).
Laser Engraver. - HSN Code No.8479.
Laser Print Outs (Printed Materials).
Laser Printer (Computer Peripherals).
HSN Code No.8471.
Laser Toner Powder. - HSN code No.8471.60.26.
Lassi.
Latex foam sponge. - HSN Code No.4008.29.30.
Latex. - HSN Code No.4002.11.00.
Lathe tools and tool belts. HSN Code No.8207.90.30.
Lathes (including turning centers) for removing
metal. - HSN Code No.8458.
Upto 30.06.06 they were liable to tax at 12.5% under
Schedule V.
1
1
94
102(30)
39(3)
102(18)
47
102(42)
47
39(3)
39(3)
11
1
100(167)
100(167)
100(167)
100(167)
100(167)
103(6)
102(28)
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
I
V
IV
IV
IV
IV
IV
IV
IV
14.5**
12.5
5*
5*
5*
5*
5*
5*
5*
5*
5*
NIL
14.5**
5*
5*
5*
5*
5*
5*
5*
Lat Lam
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
298
Lathes (Machine Tools). - HSN Code No.8465.99.10.
Launches. - HSN Code No.8901.
Laundry Brighteners (In All Forms).
Laundry Starch.
Laurel Oil.
Laurents acid (1-naphthylamine-5-sulphonic acid)
HSN Code No.2921.45.25.
Lauryl alcohol. - HSN Code No.3823.70.20.
Lavender Water.
Lawn / Sports ground Rollers.
HSN Code No.8432.80.10.
LCD Data Projector.
LCD Panels / LED Panels. - HSN Code No.8531.20.00.
LCD Panels, LED Panels and parts thereof.
HSN Code No.8531.
L-cystine (alpha-amino beta-thiopropionic acid)-sul-
phur containing amino acid.
HSN Code No.2930.90.40.
LDPE composite panel made of Aluminium.
HSN Code No: 7606.91.90.
LDPE Plastic Bags For Milk Pouches (Packing Mate-
rials)
Lead Alloy Scraps (Non-Ferrous Metal Scraps).
HSN Code No.7802.
Lead bars Rods, profiles and wire. HSN Code No.7803.
Lead carbonate. - HSN Code No.2836.70.00.
Lead Ores and Cocentrates. - HSN Code No.2607.
Lead Pencil. - HSN Code No.7803.
Lead plates, sheets, strip and foil; lead powders and
flakes. HSN Code No.7804.
102(36)
56
1
61
1
100(101)
100(147)
1
1(1)
1
39(17)(a)
39(16)(ii)
100(109)
27
90
27(42)
27(43)
100(67)
100(13)
68
27(44)
IV
IV
IV
IV
IV
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Lea Lat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
299
Lead Scraps and waste (Non-Ferrous Metal Scraps).
HSN Code No.7802.
Lead tubes, pipes and tube or pipe fittings (for ex-
ample, couplings, elbows, sleeves). HSN Code No. 7805.
Lead unwrought. - HSN Code No. 7801.
Lead waste and scrap. - HSN Code No.7802.
Lead. - HSN Code No.7801.
Lead-acid, of a kind used for starting piston engines.
HSN Code No.8507.10.00.
Leaded gasoline sludges and leaded.
HSN Code No.2620.21.00.
Leaf springs meant for tractor trailors.
Case Law: Fall under HSN Code No.8433.59.00. and
other parts fall under HSN Code No.8433.90.00 .
Leaflets and similar printed whether or not in single
sheet. HSN Code No.4901.10.20.
Leak-proof Batteries.
Lean Gas.
Case Law: Is to be treated as Natural Gas.
GAIL (India) Vs C.C.E. (2005) 179 E.L.T 509.
Leather Adhesives.
Case Law: Held to be Adhesives. Namasthe Paints
Ltd. Vs. C.C.E. (1993) 68 ELT 861 affirmed in (1997)
93 ELT A-66 (SC).
Leather and Non Leather Including Textile Seat Cov-
ers.
Guru Overseas (P) Ltd. Vs. C.C.E. (2001) 132 ELT 60
also see (2000) 120 ELT 209.
Leather Ball Covers. - HSN Code No.9504.
Case Law: Held to be Sports Goods.
ACTO Vs. Regal Sports & Another (1987) 67 STC 379.
Leather Beltings for machinery.
HSN Code No.4204.00.40.
27(42)
45(17)
27(41)
27(42)
27
1
100(185)
63
5(1)
1
1
1
1
60
12
5*
5*
5*
5*
5*
14.5**
5*
5*
NIL
14.5**
14.5**
14.5**
14.5**
5*
5*
IV
IV
IV
IV
IV
V
IV
IV
I
V
V
V
V
IV
IV
Lea Lea
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
300
Leather Boards.
Case Law: Are different from Hides and Skins.
Manjal Synthetics Vs. State of Punjab (1990) 78 STC
368.
Leather Boards.
Case Law: Are to be taxed as unclassified goods.
Rayalaseema Boards, Kurnool Vs. State of A.P. 50 APSTJ
12.
Leather Cases For Cameras.
Case Law: Held that Leather Cases which cannot be
used for any other purpose except as Covers for
the article meant for it are not to be taxed as Leather
Goods under Entry 90 but at the Rate applicable to
the article for which the Cover is meant for.
Pioneer Electronics Vs. State of A.P. (1983) 54 STC 83
(A.P.).
Leather Cases For Radios/Transistors.
Case Law: Held that Leather Cases which cannot be
used for any other purpose except as Covers for
the article meant for it are not to be taxed as Leather
Goods under Entry 90 but at the Rate applicable to
the article for which the Cover is meant for.
Pioneer Electronics Vs. State of A.P. (1983) 54 STC 83
(A.P.).
Leather Finishes (Paints).
Leather Foot Wear Made Wholly or Principally of
Leather (Whether or not Other Materials Such as
Tread, Lining, Rivets are used).
Leather Goods.
Leather Hoods (Leather Automobile Top Covers).
Case Law: Held to be not Automobile Parts taxable
as Leather Goods.
The Thajavur Leather & Autoliners Industries Co-op-
erative Society Ltd. Vs. The State of T.N. (1983) 52 STC
343.
1
1
1
1
1
1
1
1
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
V
V
V
V
V
V
V
V
Lea Lea
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
301
Leather Jackets and Leather Coats.
Case Law: Not readymade garments. Are leather
goods. Tata Exports Ltd. Vs. Commissioner of Sales Tax
(2006) 146 STC 598.
Leather Seat Covers.
Leather Waist Belts.
Case Law: Held to be Leather Goods. Metropolitan
Leather Foods Vs. C.C.E. (1999)113 ELT 221.
Leather Washers.
Case Law: Held to be Leather Goods. C.S.T. Vs. Poineer
Leather Works (1980) 46 STC 224.
Leather, Leather Clippingts, Leather Sheets and Splits.
Case Law: 1. Leather Splits and Coloured Leather
are Hides and Skins [State of T.N. Vs. Mahi Traders.
(1989) 73 STC 228 (SC): 1989 (40) ELT 266 (SC);
2.Leather Clippings do fall under the Entry Dressed
Hides and Skins. ACTO Vs. Ramesh Leather Stores.
912987) 67 STC 462.
Leatherised Paper (Insulating Material)
Lecithins and other phosphoaminolipids.
Lecithins. - HSN Code No. 2923.20.10.
Leco.
Case Law: Held to be Coal. DC Vs. B.R.Kuppuswamy
Chetty (1980) 45 STC 308 & Hakeem & Sons Vs. CTO
91996) 101 STC 212.
LED based lighting systems irrespective of the
source of energy.
2009 dated 07.01.2010.
Led Panels and Parts thereof. HSN Code No.8531.
Ledgers Account. HSN Code No.4820
Lemon Grass Oil.
Lemons.
Case Law: Held to be Vegetables. [Ramvatar Budh
Prasad Vs. ACTO. AIR 1961 SC 1325 (1961) 12 STC
1
1
1
1
80
1
100(103)
100(103)
69
1
39(17)(a)
25
1
18
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
14.5**
5*
5*
14.5**
NIL
V
V
V
V
IV
V
IV
IV
IV
V
IV
IV
V
I
Lea Lem
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
302
286 (SC) & Mangulu Sabu Ramhari Sahu Vs. STO.
(1973) 32 STC 494 (SC).
Lense Cleaning Liquid.
G.O.Ms.No.795 Dt: 29th June,2006 w.e.f 01-07-2006.
Upto 30.06.06. They were liable to tax at 12.5% under
Schedule V.
Lenses (Cinematographic Equipment).
Lenses (Ophthalmic) Excluding Contact Lenses.
Note: Contact Lenses with HSN Code No. 9001.3 are
liable to tax @ 4% under Entry 113 of IV Schedule
w.e.f. 01-07-2006.
Lenses (Photographic Goods).
Lenses for Spectacles. - HSN Code 9001.3.
Case Law: Lenses used on Cataract Surgery are to
be taxed as Medical Implants but not as Spectacles
etc., Comtrust Eye Hospital Vs. ASTO (2007) 1 KLT 682.
Note: Medical Implants are taxable at 4% as per Entry
111 w.e.f. 01-07-2006.
Lentil Pulses.
Leo Toys Made of Plastic.
Case Law: Held to be Plastic Goods. Karachiwala
Dept. Stores Vs. State of A.P. (1993) 17 APSTJ 164.
Letter Pads (Printing Material).
Letterpress printing machinery. -HSN Code No. 8443.
Leucoplast.
Case Law: Held to be Surgical Plaster and not
Adhesive Tape. C.C.E. Vs. Surgichem (1987) 27 ELT 548.
Level gauges. - HSN Code No.9026.10.20.
Levelers (Agricultural Implements not Operated
Manualy/Not Driven by Animals).
Levellers (Agricultural Implements Worked or Operated
Exclusively by Animal Power or Human Power).
Levometamfetamine, metamfetamine (INN),
metamfetamine racemate salts, esters and other
derivatives thereof. HSN Code No.2939.91.00.
113
1
2
1
113
82
1
47
102(18)
88
103(20)
1
1
100(116)
5*
14.5**
NIL
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
NIL
5*
IV
V
I
V
IV
IV
V
IV
IV
IV
IV
IV
I
IV
Len Lev
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
303
Levulinic acid. - HSN Code No.2918.30.10.
Lexographic Printing Machinery.
HSN Code No.8443.30.00.
Licel.
Case Law: 1. Is Medicament. Sujanil Chemo Ind. Vs.
CCE. 2005 (181) ELT 206(SC). 2. Licel is medicament
not insecticide. Sujanil Chemo Industries Vs. CCE
(2006) 47 STA 11(S.C.).
Lids and other Closures of glass.
HSN Code No.7010.
Lids made of Plastics. - HSN Code No.3923.
Lids of Base Metal. - HSN Code No.8309.
Lifts and Hoists Operated By Electricity or Hydraulic
Power including Their Parts and Accessories.
Light Commercial Motor Vehicles.
Light Crane Rails (Iron and Steel).
Light Diesel Oil (LDO).
Light Emitting Diodes; Mounted piezo-electric
crystals. - HSN Code No.8541.
Light Roofing Asphaltic Corrugated Sheets.
HSN Code No.6807.
Light Roofing Sheets (Obtained by Immersing Paper
Mat in Bitumen). HSN Code No.6807.
Light Vessels. - HSN Code No.8905.
Lightening Arresters.
Lighters of all Kinds Including Spark Lighters.
Lighting Bulbs (Including Gas Filled Bulbs/Vaccum
Bulbs).
Case Law: Lighting Bulb Holders and Dipper
Switches are Motor Parts. Union of India Vs. JMA
Industries (1995) 3 SCC 389, (1995) 2 SCALE 582,
(1995) 77 ELT 278 (SC).
Ligneous Wastes.
Lignin Sulphonates. - HSN Code No.3804.00.10.
100(98)
102(18)
88
90(12)
90(4)
90(18)
1
1
70
5
39(23)
4
4
56(5)
1
1
1
1
100(137)
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
22.25
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
IV
IV
IV
IV
IV
IV
V
V
IV
VI
IV
IV
IV
IV
V
V
V
V
IV
Lig Lev
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
304
Lignite.
Case Law: Held to be Coal. M.A. Joshi, Ligure Chemicals
Vs. State of Kerala (2003) 133 STC 490.
Limca.
Lime Pozzolana Mixture (Limpo).
Lime Putty.
2011. Dated.02.05.2011.
Lime Stone.
Case Law: Is Mineral. CTT Vs. Bajarang Lime Works
(2007) NTN (VOL. 33) 348 (All. HC).
Lime, Burnt Lime, Lime Stone, Products of Lime,
Dolomite and other white washing materials
including Cern powder other than white cement.
*Added by Act 21 of2011, w.r.e.f. 1-9-2005.
Limenite (other). - HSN Code No.2614.00.90.
Limenite, unprocessed. - HSN Code No.2614.00.10.
Limenite, upgraded (beneficiated limenite including
limenite ground). - HSN Code No.2614.00.20.
Limenite. - HSN Code No.2614.00. 39.
Limestone Powder.
Limical.
Case Law: Held that Limcal which is being sold in
the form of Biscuits and Powder to reduce obesity
as not an article of Food. State of Gujarat Vs. Sarabhai
Chemicals (1971)27 STC 170.
Limiting Amplifier, video distribution amplifier and
stabilising amplifiers. - HSN Code No.8543.89.72.
Linalool. - HSN Code No.2905.22.30.
Lindane. - HSN Code No.3808.10.23.
Line Out Put Transformers / Extra High Tension
Transformers (Ferrite).
Linear alkylbenzenes.
HSN Code No.3817.00.11.
69
1
1
125
43
125
100(20)
100(20)
100(20)
100(20)
43
88
1
100(85)
100(140)
1
100(145)
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
5*
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
V
IV
Lim Lin
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
305
Linear low density polyethylene (LLDPE).
HSN Code No.3901.10.10.
Linear medium density polyethylene.
HSN Code No.3901.90.10.
Link Vee Belts or beltings.
Linoleum and Laminated Sheets.
Linseed (Oil Seeds) (Linum Usitatissimum).
HSN Code No.1204.00.90.
Linseed oil Edible grade. -HSN Code No.1518.00.11.
Linseed oil other than Edible grade.
HSN Code No.1518.00.19.
Lint and Cotton Wool Poultices.
Lint Coated Paper. - HSN Code No.6805.20.20.
LIP Salve.
Case Law: Held to be a preparation for care of Skin
and as such is not Classifiable as Medicine. Alpine
Ind. Vs. CCE (2003) 131 STC 9 (SC), (203) 1 Revenue
Cases 169 (SC).
Lipsticks.
Liquefied Petroleum Gas (L.P.G.) for domestic use.
Note: Entry 101 is added by G.O.Ms.No.656, Revenue
(CT-II),2nd June, 2006 w.e.f 18-04- 2006.Upto
17.04.06 they were liable to tax at 12.5% under
Schedule V.
Liquid Blue (a kind of washing Blue).
Authority: A.R. Com/236/2007, dt. 29-02-2008.
Also See (2012) 55 VST 371(Gau). State of Assam Vs.
Jyothi Laboratories.
Liquid Cooled MaaauAa332LD1.
HSN Code No.8529.90.90.
2010. Dated 12.05.2011.
Liquid Crystal Devices and Parts thereof.
HSN Code No.9013.80.10.
100(149)
100(149)
12
1
72(iv)
100(4)
100(4)
1
100(218)
1
1
101
100(121)
1
39(28)(a)
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
5*
14.5**
5*
5*
14.5**
5*
IV
IV
IV
V
IV
IV
IV
V
IV
IV
V
IV
IV
V
IV
Liq Lin
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
306
Liquid Glucose (non medicinal), Dextrose Syrup.
HSN Code No.1702.
by the G.O.Ms.No.502,Rev (CT-II) Dept, dt 1-5-2006
w.e.f 1-5-2006.Upto 30.04.2006 this item was taxable
Liquid Gold.
Case Law: Held that Liquid Gold used in decoration
of Glass and Ceramic articles is taxable as Chemical.
Indian Ceramic House Vs. CST (1970) 26 STC 413.
Liquid Jaggery.
Upto 31-08-2006
Note: Entry 118 (Molasses) has been added by G.O.Ms.
No. 1625, Rev, dt 06-11-2006 w.e.f. 01-09-2006.
Case Law: Held to be Molasses. Binjusaria Khandasari
Sugar Mills Vs. State of A.P. (1978) 41 STC 12 (AP).
Liquid lustres and similar preparations.
HSN Code No.3207.30.00.
Liquid M-Seal Epoxy.
Liquid Paints.
Liquid Soaps.
Liquid vapouriser.
Case Law : TAX REVISION CASE No.10 of 2007.
W.P.Nos.2652, 4033, 11272, 11301, 11613, 11703, 18288,
23875 of 2009; W.P.Nos.2408, 2443, 7202 of 2010;
W.P.Nos.143, 145, 14521, 14522, 14523, 14525, 14526,
14530, 27457, 27470, 27519, 31010 and 31012 of 2011.
Dated: 13.6. 2012. M/s. Reckitt Benckiser (India) Ltd.,
Vs. State of Andhra Pradesh (2012) 56 VST 1 (APHC).
Liquid-filled thermometers and Pyrometers for
direct reading.
Liquorices Roots (Medicinal Herbs and Country
Drugs).
100(5)
1
1
118
1
1
1
1
1
103(19)
32
5*
14.5**
12.5
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
IV
V
V
IV
V
V
V
V
V
IV
IV
Liq Liq
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
307
Liquors of All Kinds Bottled and Packed as per the
Provisions of the and Arrack A.P.Excise Act, 1968
(Including Imported Liquor) but Excluding toddy
Lisa Sugar.
Case Law: Is not sugar. Dilip Kumar Peppermints
Vs. State of Karnataka (1986) 63 STC 143.
Lithium.
Lithium carbonates. - HSN Code No.2836.91.00.
Lithium oxide and hydroxide.
HSN Code No.2825.20.00.
Litho Sheets. - HSN Code No. 8442.
Case Law: Plates are to be taxable as Aluminum
Sheets. Printer House Vs. CTT (2006) UPTC 1352.
Lithographic ink and jelly. - HSN Code No.3215.11.10.
Lithographic ink and jelly. - HSN Code No.3215.19.10.
Lithographic plates. - HSN Code No.8442.50.20.
Lithographic Printing Ink. - HSN Code No.3215.
Lithopone and other pigments and preparations
based on zinc sulphide. - HSN Code No.3206.42.00.
Litmus Paper (Paper).
Livestock.
Live Stock means : Farm animals, with the exception
of poultry. In Western countries the category
encompasses primarily cattle, sheep, pigs, goats, horses,
donkeys, and mules; other animals, such as buffalo,
oxen, or camels, may predominate in the agriculture
of other areas. (Britanica Encyclopedia).
Note : Live Stock includes, Horses, Kine, Camels,
sheep and any other animal which may be specified
by the Central Government (SEc. 2(b) of Livestock
Importation Act, 1989.
Case Law: 1.Fish of Prawns-Live, Dead or Dried are
Livestock. ITC Ltd. Vs. Person Incharge Agricultural,
Kakinada (2004) 135 STC 258 (SC), AIR (2004) SC 1796,
(2004) 2 SCC 794 ,
1
1
27
100(67)
100(55)
102(17)
48
48
102(17)
48
1
44
24
70
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
NIL
VI
V
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
I
Liv Lis
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
308
2. Chicks are Live Stocks. State of A.P. Vs. Bhagya
Lakshmi Hatcheries (P) Ltd. (2004) 39 APGST Act 1957.
Load boards of wood. - HSN Code No.4415.
Loaders.
Lobia/Loba (BebarluAlusandulu).
HSN Code No.0713.
Note: Pulses, other than Black-gram and Green gram
are: 1.Red-gram, 2.Bengal-gram, 3.Beans 4.Peas
5.Lentils 6.Loba or Alasandalu 7.Horse-gram 8.Fox-
gram Horse gram and Fox-gram held to fall under
pulses by Board of Revenue. Ref:L1 1354/74,
dt.12.09.1976. T.A.No.411/78, dt. 14.07.1978.
Lobsters and other sea food except when sold in
frozen state or in a sealed container.
Locket Made of Gold/Silver.
Locks and Padlocks of all Kinds and Varieties.
Upto 30-06-2006
From 01-07-2006 onwards Locks of Cycles.
Logic and Signal analyzer falling under.
HSN Code No.9030.
Logs & Cut Sizes Such As Beams, Rafters & Planks of
Timber.
Logs and Cut Sizes of Eucalyptus Trees Including
Casuarina Poles.
Looking Glass (Mirrors).
Case Law: Held to be Toilet Requisite.
Tarkeshwarnath Agarwal Vs. CST (1974) 34 494.
Loprazolam (INN), mecloqualone (INN), methaqua-
lone (INN) and zipeprol (INN); salts thereof.
HSN Code No.2933.55.00.
Lorries/Lorry Chassies.
Lotion-Anticeptic.
Case Law: Held that Lotion is a Medicinal prepara-
tion applied externally for skin disorders.
90(5)
1
82
24
2
1
105
39(29)
1
9
1
100(112)
1
88
5*
14.5**
5*
NIL
1
12.5
5*
5*
14.5**
5*
14.5**
5*
14.5**
5*
IV
V
IV
I
III
V
IV
IV
V
IV
V
IV
V
IV
Loa Lot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
309
Godrej Soaps Ltd. Vs. State of A.P. (1983) 53 STC 376
(A.P.).
Lottery Tickets.
Case Law: Lottery tickets are not goods but only ac-
tionable climes not liable to sales tax.
Sun Rise Associates Vs. Govt. of Delhi (2006) 2 APVR(SC)
: (2006) 3 VST 151 SC.
Loud speakers.
Loud Speakers, Spare Parts, Accessories of Radios
and Gramophones.
Loud Speakers, Spare Parts, Accessories of Tele-
phones.
Low Density Poly Ethylene (L.D.P.E. Transparent film)
Case Law: Is packing material.
State of Kerala Vs. Vazhakkala Agencies (2006) 148
STC 576.
Lozenges of All Varieties.
LPG/CNG conversion kits.
ule by Act No.10 of 2006 w.e.f. 01.12.2005 Up to
30.11.2005 it was taxable at 12.5% as per Sched. V.
LSHS.
Lt Panels/AMF Panels/MCC Panels/PCC Panels/ Con-
trol and Relay Panels. HSN Code No.8537.10.00 and
Parts with HSN Code No. 8538-10-10
Added by Act No.4 of2009 w.e.f 1-11-2008.
L-tyrosine (p-hydroxyphenyl amine).
HSN Code No.2922.50.15.
Lubricating Oils.
Lucerne (China) Grass.
Case Law: Held to be Vegetables. DCCT & Another Vs.
V.E.C.T. Chidambaram (1990) 78 STC 86.
Lump Solid Jaggerry
Upto 31-08-2006
NIL
1
1
39
90
88
97
1
121
100(102)
1
18
1
NIL
14.5**
14.5**
5*
5*
5*
5*
14.5**
5*
5*
14.5**
NIL
12.5
NIL
V
V
IV
IV
IV
IV
V
IV
IV
V
I
V
Lum Lot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
310
Note: Entry 118 (Molasses) has been added by G.O.Ms.
No.1625, Rev, dt. 06-11-2006 w.e.f. 01-09-2006.
Case Law: Held to be Molasses. Krishnalal Khandasari
Sugar Mills Vs. State of A.P. (1993) 90 STC 257 (AP),
(1993) 16 APSTJ 187 (APHC) (Muddagur).
Lussi.
Lutavit.
Lutidine (Dimethyl Pyridine).
HSN Code No.2933.39.18.
Lycowat (Tanning Material).
Lydite Stone (Touch Stone).
Lympo.
Case Law: Held to be not Cement. Cemento Corpo-
ration Ltd. Vs. CCE (2003) 129 STC 313 (SC).
Lyophilizers (Freeze dryer).
2009. Dated.12.05.2011.
Lyophilizers. - HSN Code No.8419.50.
Lyophilizers Parts. HSN Code No.8419.90.
Lysergic acid and its salts. - HSN Code No.2939.63.00.
Lysine and its esters; salts thereof.
HSN Code No.2922.41.00.
Lysol IP. - HSN Code No: 3003.20.
Note: Lysol is a Trade name for a solution of Cresols
and Soft Soap. A well known disinfectant. (Concise
Oxford Dictionary).
M Seal.
Case Law: Held to be not Adhesive but General
Goods. State of A.P. Vs. General Electronic Corpora-
tion (2000) 118 STC 514, (1999) 29 APSTJ 63 (APHC).
118
11
89
100(112)
1
1
1
1
102(2)(f)
102(2)(k)
100(116)
100(102)
88
1
5*
NIL
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
14.5**
IV
1
IV
IV
V
V
V
V
IV
IV
IV
IV
IV
V
M Lus
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
311
M.C Wax/Match Wax (Artificial Waxes/ Prepared
Waxes). HSN Code No. 3404.
M.S. Lancing Pipes.
M.S. Fabrication. - HSN Code No.7308.
M.S. Washers, Spring Washers and M.S. split pin of
Iron and Steel.
M.S., S.S. & Alloy Steel Chains. - HSN Code No. 7315
M.S.Drums and M.S.Barrels. - HSN Code No: 7309
M.S.Scrap.
M.S.Tubes, Sheets, Rounds & Wires.
Mac two lumen central venous access device.
Mace (Jathipathri). - HSN Code No.0908.20.00.
Machar Jali (Hexanol Nets) Made of Plastic.
Case Law: Held to be Plastic Articles.
ARD Polypacks (P) Ltd. Vs.CCE 2001 (127) ELT 693.
Machine Made Matches (Safety Matches).
Machine Tools (including Machines for nailing , sta-
pling, glueing or otherwise assembling) for working
wood, cork, bone, hard rubber, hard plastics or
similar hard Materials. - HSN Code No.8465.
Case Law: Entries from 102 to 113 are added by
Schedule V.
Machine Tools (including presses) for working metal
by forging, Hammering or Die-stamping Machines
tools (including presses) for working metal by bend-
ing, straightening, flattering, shearing, punching or
100(199)
45
70(21)
104
1
90
71
70
88/111
59(6)(b)
1
54
102(36)
102(32)
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
V
IV
IV
IV
Mac M.C.
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
312
notching, presses for working metal or metal car-
bides, not specified above. - HSN Code No. 8462.
der Schedule V.
Machine tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishing
metal, or cermets by means of grinding stones, abra-
sives or polishing products, other than gear cutting,
gear grinding or gear finishing machines of.
HSN Code No.8461 HSN Code No.8460.
G.O.Ms.No.795 Dt : 29th June, 2006 w.e.f 01-07-
2006. Upto 30.06.06 they were liable to tax at 12.5%
under Schedule V.
Machine tools for planing, shaping, slotting, broach-
ing, gear cutting, gear grinding or gear finishing,
sawing, cutting off and other machine tools work-
ing by removing metal, or cermets, not elsewhere
specified or included. - HSN Code No. 8461.
Schedule V.
Machine Tools for working any material by removal
of material, by laser or other light or photon beam,
ultra sonic, electro-discharge, electrochemical, elec-
tron beam,ionic-beam or plasma arc processes.
HSN Code No.8456.
Schedule V.
Machine Tools (other) for working metal, or cermets,
without removing material. - HSN Code No.8463.
102(30)
102(31)
103(10)
102(33)
5*
5*
5*
5*
IV
IV
IV
IV
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
313
2006.Upto 30.06.2006 were liable to tax at 12.5%
under Schedule V.
Machine Tools with. - HSN code No.8459.40.90.
Machined Forgings (machined).
Machined Forgings (unmachined).
Machinery and apparatus for isotopic separation,
and parts thereof.
HSN Code No.8401.20.00.
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.
HSN Code No.8468.
under Schedule V.
Machinery for cleaning or drying bottles or other
containers. HSN Code No.8422.20.00.
2006.Upto 30.06.06 they were liable to tax at 12.5%
under Schedule V.
Machinery for filling, closing, ceiling or labelling
bottles, canes, boxes, bags or other containers; ma-
chinery for capsuling bottles, jars, tubes and similar
containers; machinery for aerating machinery.
HSN Code No.8422.30.00.
102(29)
1
70(viii)
102(1)
102(38)
102(5)
102(6)
5*
14.5**
5*
5*
5*
5*
5*
IV
V
IV
IV
IV
IV
IV
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
314
der Schedule V.
Machinery for finishing paper or paperboard.
Machinery for forming foundry moulds of sand.
HSN Code No.8474.80.30.
Machinery for Liquefying Air or other Gas.
HSN Code No.8419.60.00.
under Schedule V.
Machinery for making Hot Drinks or for Cooking or
Heating Food. HSN Code No.8419.81.
under Schedule V.
Machinery for making or repairing Footwear.
HSN Code No.8453.20.00.
Machinery for making Paper or Paperboard.
HSN Code No.8439.20.00.
Machinery for making Pulp of Fibrous Cellulosic
Material HSN Code No.8439.10.00.
Machinery for making Pulp of Fibrous Cellulosic
Material or for making or finishing paper or paper
board.
HSN Code No.8439.
under Schedule V.
Machinery for making Rubber Goods.
HSN Code No.8477.80.10.
102(15)
102(39)
102(2)(g)
102(2)(h)
102(24)
102(15)
102(15)
102(15)
102(40)
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
315
Machinery for making up Paper Pulp, Paper or Pa-
per Board, including Cutting Machines of all kinds. -
HSN Code No. 8441.
under Schedule V.
Machinery (other) for manufacture of macaroni or
spaghetti or similar products.
HSN Code No.8438.10.20.
Machinery for Photography.
under Schedule V.
Machinery for preparing or making up Tobacco, not
specified or included elsewhere in the chapter 84.
HSN Code No.8478.
under Schedule V.
Machinery for preparing or making up Tobacco.
Machinery for Preparing, Tanning or working Hides,
Skins or Leather or for making or repairing foot-
wear or leather, other than sewing Machines. - HSN
Code No. 8453.
under Schedule V.
Machinery for preparing, Tanning or working Hides,
Skins or Leather.
HSN Code No.8453.10.00.
102(16)
1
102(49)
102(41)
102(41)
102(24)
102(24)
5*
14.5**
5*
5*
5*
5*
5*
IV
V
IV
IV
IV
IV
IV
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
316
Machinery for Printing Repetitive Word or Design
or Colour.
Machinery for Public Works, Building or the like.
HSN Code No.8479.10.00.
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.
HSN Code No. 8474.
Schedule V.
Machinery for Sugar Manufacture.
HSN Code No.8438.30.10.
Machinery for the extraction or preparation of
animal or fixed vegetable fats or oils.
Machinery for the manufacture of chemical and
pharmaceuticals goods. - HSN Code No.8479.89.70.
Machinery for the manufacture of confectionery,
cocoa or chocolate. HSN Code No.8438.20.00.
Machinery for the preparation of Fruits, nuts or
vegetables.
HSN Code No.8438.60.00.
Machinery for the preparation of meat or poultry.
HSN Code No.8438.50.00.
Machinery for working Rubber or Plastics or for the
manufacture of products from these materials not
elsewhere specified. - HSN Code No.8477.
102(18)
102(42)
102(39)
102(12)
102(42)
102(42)
1
1
1
102(40)
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
IV
IV
IV
IV
IV
IV
V
V
V
IV
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
317
under Schedule V.
Machinery with HSN Code No. 8422.
Parts with HSN Code No. 8422.90.
G.O.Ms.No.795 Dt:29th June,2006 w.e.f 01-07-2006.
under Schedule V.
Machinery parts not containing electrical connectors,
insulators, coils, contacts or other electrical features,
not specified or included else where in Chapter 84.
HSN Code No. 8485.
under Schedule V.
Machinery with HSN Code No. 8424.30.00.
Parts with HSN Code No.8424.90.00.
under Schedule V.
Machinery sold as scrap after dismantling plant by
using explosives.
Case Law: Held to be scrap and not old machinery.
C.C.T Vs. Chitrahan Traders (2011) 41 VST 1 (SC).
Machinery used for Photography, w.e.f. 01-07-2006.
Machinery used in plant/laboratory equipment for
the treatment materials by a process in which chemi-
cal reaction takes place Including heating, cooking,
roasting, distilling, reczifying, steaming, drying,
evaporating, vaporizing, condencing, cooling, etc.
102(8)
102(44)
102(10)
71
102(49)
1
5*
5*
5*
5*
5*
14.5**
IV
IV
IV
IV
IV
V
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
318
HSN Code No.8410.89.10.
Machinery, apparatus and equipment for type found-
ing or type setting, for preparing or making print-
ing blocks , plates, cylinders and other printing com-
ponents, blocks, plates, cylinders and lithographic
stones, prepared for printing purposes (planed,
grained or polished). - HSN Code No.8442.
under Schedule V.
Machinery, Apparatus and equipment for type-set-
ting or composing by other processes, with or with-
out founding device. - HSN Code No.8442.20.
Machinery, plant or laboratory equipment, whether
or not, electrically heated (excluding furnaces, ovens
and other equipment of heading 8514), for the treat-
ment of materials by a process involving a change
of temperature such as heating, cooking, roasting
distilling, rectifying, sterilizing, pasteurizing, steam-
ing, 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.
under Schedule V.
Machines and apparatus for electroplating, electroly-
sis or electrophoresis. - HSN Code No.8543.30.00.
under Schedule V.
102(17)
102(17)
102(2)
102(46)
5*
5*
5*
5*
IV
IV
IV
IV
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
319
Machines and Appliances for Testing Metals.
HSN Code No.9024.10.00.
Machines and appliances for testing the hardness,
strength, compressibility , elasticity or other me-
chanical properties of materials (for example, met-
als , woods , textiles, paper, plastic). HSN Code No.9024
G.O.Ms.No. 79102 to 113 are added by G.O.Ms.
No.795 Dt : 29th June, 2006 w.e.f 01-07-2006. Upto
Schedule V.
Machines and Mechanical Appliances having Indi-
vidual functions , not specified or included elsewhere.
HSN Code No.8479.
under Schedule V.
Machines for balancing mechanical parts.
HSN Code No.9031.10.00.
Machines for cleaning, sorting or grading eggs, fruit
or other agricultural produce, other than machin-
ery of heading. 8437.
HSN Code No.8433 (except 8433.51 & 8433.52)
Machines for cleaning, sorting or grading seed, grain
or dried leguminous vegetables.
HSN Code No.8437.10.00.
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.
HSN Code No.8437.
Note: Entries from 102to 113 are added by
102(48)
102(48)
102(42)
103(24)
1(2)
102(11)
102(11)
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
320
Schedule V.
Machines for extruding man-made textile materials.
HSN Code No.8444.00.10.
Machines for extruding, drawing , texturing or cut-
ting man-made textile materials. - HSN Code No.8444.
Schedule V.
Machines for making bags, sacks or envelopes.
HSN Code No.8441.20.00.
Machines for making cartons, boxes, cases, tubes,
drums or similar containers, other than by mould-
ing. - HSN Code No.8441.30.00.
Machines for making embroidery.
HSN Code No.8447.90.20.
Machines for making of tulle and lace.
HSN Code No.8447.90.10.
Machines for mixing mineral substances with bitu-
men. HSN Code No.8474.32.00.
Machines for moulding articles in paper pulp, paper
or paperboard. -HSN Code No.8441.40.00.
Machines for preparing textile fibres; spinning, dou-
bling or twisting machines and other machinery for
producing textile yarns; textile reeling or winding
(including weft winding) machines and machines for
preparing textile yarns for use on the machines of
heading 8446 or 8447. - HSN Code No. 8445.
G.O.Ms.No.795 Dt : 29th June, 2006 w.e.f 01-07-2006.
under Schedule V.
Machines for uses ancillary to printing.
102(19)
102(19)
102(16)
102(16)
102(22)
102(22)
102(39)
102(16)
102(20)
102(18)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
321
Machines for working wire. - HSN Code No.8463.30.
Machines which can carry out different types of
machining operations without tool change between
such operations. - HSN Code No.8465.10.00.
Machines-tools (including way-type unit head ma-
chines), drilling, boring, milling, treading or tapping
by removing metal other than lathes. - HSN Code
No.8459.
under Schedule V.
Machine-tools (including machines for nailing, sta-
pling, glueing or otherwise assembling) for working
wood, cork, bone, hard rubber, hard plastics or simi-
lar hard materials. - HSN Code No.8465.
Machine-tools (including presses) for working metal
by forging, hammering or die-stamping; machine-
tools (including presses) for working metal by bend-
ing, folding, straightening, flattening, shearing, punch-
ing or notching; presses for working metal or metal
carbides, not specified above. - HSN Code No. 8462.
Machine-tools (including way-type unit head ma-
chines) for drilling, boring, milling, threading or tap-
ping by removing metal, other than lathes (includ-
ing turning centres)of heading 8458.
HSN Code No.8459.
Machine-tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishing
metal, or cermets by means of grinding stones, abra-
sives or polishing products, other than gear cutting,
gear grinding or gear finishing machines of head-
ing 8461. HSN Code No. 8460.
Machine-tools for planing, shaping, slotting, broach-
ing, gear cutting, gear grinding or gear finishing,
102(33)
102(36)
102(29)
102(36)
102(32)
102(29)
102(30)
102(31)
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
Mac Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
322
sawing, cutting-off and other machine tools work-
ing by removing metal, or cermets, not elsewhere
specified or included. - HSN Code No. 8461.
Machine-tools for working any material by removal
of material, by laser or other light or photon beam,
ultra-sonic, electro-discharge, electro-chemical, elec-
tron beam, ionic-beam or plasma arc processes.
HSN Code No.8456.
Machining centers, unit construction machines
(single station) and multi-station transfer machines
for working metal. - HSN Code No.8457.
under Schedule V.
Machining centres. - HSN Code No.8457.10.
Macoroni (made out of hard wheat).
2007 dated 28.07.2009
Maddi Oil.
Case Law: 1.Is Vegetable Oil. Coromandel Agro Pro
& Oil Ltd. Vs. State of A.P 7APSTJ 4.
2. G.N. Oil residue continue and remain to be Ground-
nut Oil. CST Vs. Prag Ice & Oil Mills (1991) 80 STC 403
(SC).
Made ups and garments made of Khadi cloth.
ule by Act No.10 of 2006 w.e.f. 01-12-2005. Upto
30-11-2005 it was taxable at 4% as per Schedule V
Entry 52 of Schedule IV.
Madeups and Garments other than made of Khadi
Cloth.
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2011.
103(10)
102(27)
102(27)
1
67
49
45
52
49
5*
5*
5*
14.5**
5*
NIL
NIL
4
NIL
IV
IV
IV
V
IV
I
I
IV
I
Mad Mac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
323
2012 -5 dated. 14.11.2012.
01.04.2012.
Mafron gas, fluorochloro hydrocarbon gas, mainly
used in refrigerators and A/Cs for cooling.
Case Law: Held to be taxed as refrigeration materrial
not as chemical. Mafatlal Industries Limted Vs. Com-
missioner of Trade Tax, U.P, (Lucknow) (2012) 52 VST
146.
Magazines.
Maggi 2 Minute Noodles. - HSN Code No.1902.10.
Note : Noodle is a narrow strip of dried egg dough,
usually boiled and served in soups etc., (Random
Home Dictionary).
Magnesia Carbon bricks, shapes and graphitised
alumina. HSN Code No.6903.10.10.
Magnesium and articles thereof, including waste and
Magnesium borate(other). HSN Code No.2840.20.90.
Magnesium borate. - HSN Code No.2840.20.10.
Magnesium bromide (other).
HSN Code No.2827.59.90.
Magnesium bromide. - HSN Code No.2827.59.10.
Magnesium Carbonate. - HSN Code No.2836.99.20.
Magnesium chlorate (other).
HSN Code No.2829.19.90.
Magnesium chlorate (other). HSN Code No.2829.90.
Magnesium chlorate. - HSN Code No.2829.19.30.
Magnesium chloride.
Magnesium fluoride (other).
HSN Code No.2826.19.90.
Magnesium fluoride. - HSN Code No.2826.19.10.
127
1
5
1
3
27(58)
100(70)
100(70)
100(57)
100(57)
100(67)
100(59)
100(59)
100(59)
1
100(56)
100(56)
5*
14.5**
NIL
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
IV
V
I
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
Mag Maf
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
324
Magnesium hypophosphite (other).
HSN Code No.2835.10.90.
Magnesium hypophosphite.
HSN Code No.2835.10.20.
Magnesium nitrate. - HSN Code No.2834.29.20.
Magnesium phosphate, dibasic.
HSN Code No.2835.29.20.
Magnesium phosphate, monobasic.
HSN Code No.2835.29.10.
Magnesium phosphate, tribasic.
HSN Code No. 2835.29.30.
Magnesium Sulphate.
Case Law: Held to be taxable as Fertilizers and not
as Chemicals. CST Vs. Saharanpur Chemicals Ind.
(1981) 47 STC 113.
Magnesium sulphite (other).
HSN Code No.2832.20.90.
Magnesium sulphite. - HSN Code No.2832.20.20.
Magnesium thiosulphate (other).
HSN Code No.2832.30.90.
Magnesium thiosulphate. HSN Code No.2832.30.20.
Magnesium tungstate (other).
HSN Code No.2841.90.00.
Magnesium tungstate. - HSN Code No.2841.80.20.
Magnetic Stirrers with / without Hot Plate.
Magnetic tapes for reproducing phenomena other
than sound or image.
HSN Code No.8524.40.11.
Magnetic tapes of a width exceeding 4mm but not
exceeding 6.5mm. - HSN Code No.5824.52.
Magnetic tapes of a width not exceeding 4mm.
Magneto.
Note: Magneto An A.C. generator used as a high
tension source in the ignition systems of Petrol
100(66)
100(66)
100(65)
100(66)
100(66)
100(66)
19
100(62)
100(62)
100(62)
100(62)
100(71)
100(71)
1
39(14)(b)
39(13)(d)
39(13)(iic)
1
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
14.5**
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
V
Mag Mag
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
325
Engines in which there are no Batteries, as in some
Tractor, Marine and Aviation Engines.
Magnifying Glasses.
Magnolia - Fuscata ANDR (Medicinal herbs and
Country Drugs)
Maha Bhog Sold By Religious Institutions.
Mahua Oil.
Mahua, Illupai, IPPE (Madhuca Indica, M.Latifolia),
Bassia, Latifolia.
Maida/Atta/Soji. - HSN Code Nos.1101 &1102.
Besan and Ravva was substituted by the Act No.23
of 2005 dated 26th Oct 2005 w.e.f 18-8-2005. Upto
17.08.2005 were liable to tax at 12.5% under
Schedule V.
Main Filter Transformers (Ferrite) (Small
Transformer).
Main Frames of Computers of Analog and Digital
Varieties.
Maize (Cereals).
Case Law: Maize in Parched form is to be Taxed as
Maize only though converted into edible Form.
Rajesh Bilash Agarwal Vs. CTO (2004) 137 STC 510.
Maize (corn) starch. - HSN Code No.1108.12.
Maize Groats and Meal. - HSN Code No.1103.13.00.
Maize Oil.
Case Law: Held to be vegetable oil.
Rajaram Corn Products Vs. State of Punjab (1997) 107
STC 129 (P&H).
Maize Starch. - HSN Code No.1108.12.
Maize worked grains, Hulled, pearled, Sliced or
kibbled. - HSN Code No.1104.23.00.
Makai Poha (Maize Poha).
2010 Dated 26.08.2011.
1
32
37
67
72(viii)
28
1
39
8
61(2)
28(4)(iii)
67
61
28
1
14.5**
5*
NIL
5*
5*
5*
14.5**
5*
NIL
5*
5*
5*
5*
5*
14.5**
V
IV
I
IV
IV
IV
V
IV
I
IV
IV
IV
IV
IV
V
Mag Mak
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
326
Make Up Creams.
Make-Up Articles.
Malathion. - HSN Code No.3808.10.27.
Maleic resins. - HSN Code No.3907.91.10.
Malonylurea (barbituric acid) and its Salts.
HSN Code No.2933.52.00.
Malted Barley Husk.
2007 dated 28.01.2010.
Maltodex/Maltova.
Case Law: Held to be Beverages Sold in Sealed or
Tinned Containers. State of Orissa Vs. Jyothi Trg. Co.
(1993) 88 STC 530.
Maltose (chemically pure). HSN Code No.1702.90.20
Mammoty Fork (Agricultural Implements Worked or
Operated by Human Power).
Man Made Fabrics.
Man Made Filament Yarn ( other than sewing thread).
HSN Code No.5406.
Man Made Staple Fibres.
Maneb. - HSN Code No.3808.20.10.
Manganese Silica
Manganese and articles thereof including waste and
Manganese dioxide (other).
HSN Code No.2820.90.00.
Manganese dioxide. - HSN Code No.2820.10.00.
Manganese ore (30% or more but below 35%).
HSN Code No.2602.00.50.
HSN Code No.2602.00.40.
HSN Code No.2602.00.30.
HSN Code No.2602.00.20.
1
1
100(140)
100(155)
100(112)
1
1
100(5)
1
45
6(13)
26
20(1)
27
27(65)
100(51)
100(51)
100(8)
100(8)
100(8)
100(8)
14.5**
14.5**
5*
5*
5*
14.5**
14.5**
5*
NIL
NIL
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
V
V
IV
IV
IV
V
V
IV
I
I
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Mak Man
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
327
Manganese ore (46% or more).
HSN Code No.2602.00.10.
Manganese ore (other). - HSN Code No.2602.00.90.
Manganese ore sinters, agglomerated.
HSN Code No.2602.00.70.
Manganese Ores and concentrates, including Fer-
ruginous manganese ores and concentrates with a
Manganese content of 20% or more calculated on
the dry weight. - HSN Code No.2602.
Note: G.O.Ms. No.502, dated, 01.05.2006. Upto
Schedule V.
Manganese Oxides. - HSN Code No.2820.
by the G.O Ms.No 502 Rev (CT-II) Dpt, dt 1-5-2006
Manganese Sulphate (Chemical Fertilizers).
Manganese, Manganese Ore And Ferro Manganese
Case Law: Ferro Silicon is neither Manganese or
Manganese Alloy. (M.B. Smelters Vs. State of A.P.
(APTTR 2004 Vol. V-2P.88 (STAT).
Manganites, manganates and permanganates
Mangaroves or Goran (Tanning Material).
Mango Kernel Oil (Vegetable Oils).
Mango Pulp (Canned) (Processed Fruits)
Upto 30-06-2006.
Note: Entry 107 has been added as per G.O.Ms. No.
795, dt: 29-06-2006 w.e.f 01-07-2006.
Aerated Fruit Drinks are liable to Tax 12.5% as per
Entry 1 of V Schedule. w.e.f. 01-07-2008, as per
G.O.Ms. No. 818, Rev, dt. 30-06-2008.
100(8)
100(8)
100(8)
100(8)
100(51)
19
27
100(71)
1
67
1
107
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
12.5
5**
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
V
IV
Man Man
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
328
Manhole Covers Made of Cast Iron.
HSN Code No.7325.99.92.
Manifold Paper (Paper). - HSN Code No.4809.10.10.
Manila Paper.
Manila Rope.
Manioc (Cassava) Flour, meal and powder.
HSN Code No.1106.20.10.
Manioc (cassava) starch. - HSN Code No.1108.14.
Manmade fabrics excluding fabrics, made ups and
garments made from handlooml khadi cloth ***[or
Added by Noti. II in G.OMs.No.58, dt. 25-1-2012, w.r.ej
by NotiYII in G.OMs.No.58, dt.25-1-2012, w.e.f 11-7-
2011.
Manmade fabrics, woolen fabrics, textile made ups,
bedsheets, pillow covers, Traveling rugs.
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Manmade Filament Yarn. - HSN Code.5406.
Mannitol. - HSN Code No.2905.43.00.
Manometer. - HSN Code No. 9026. 20.00.
Upto 30-06-2006
From 01-07-2006.
Note : Manometer is an instrument useful for
measuring pressure of a Gas or Liquid. Since
Transmission of Energy makes some parts of the
Meter to work, it is to be treated as Machinery. SR,
STAT. Vs Sanicons (1980) 45 STC 234 (AP).
1
44
44
1
61(6)
61(4)
127
45
127
6
100(85)
1
103(20)
14.5**
5*
5*
14.5**
5*
5*
5*
NIL
5*
5*
5*
12.5
5*
V
IV
IV
V
IV
IV
IV
I
IV
IV
IV
V
IV
Man Man
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
329
Manostats (Automatic Regulating or Controlling
Instruments and Apparatus).
Mantles Used in Petromax Lights.
From 18-08-2005
Manually Operated Agricultural Implements.
Manufactured Sand & Metal aggregates.
Manure Organic.
Maple sugar and maple syrup (other).
HSN Code No.1702.20.90.
Maple sugar and maple syrup in solid form.
HSN Code No.1702.20.10.
Maple sugar and maple syrup. HSN Code No.1702.20.
Maplitho Paper Maps and hydrographic or similar
charts of all kinds, including Atlases, Wall maps, To-
pographical Plans and Globes, Printed.
HSN Code No.4905.
Case Law : Held to be Books for Reading. State of
T.N. Vs. Mundran Kala Mandir (1980) 46 STC 365.
Marble and Marble Articles/Goods/Chips.
Case Law: Held that the Expression Marble is very
wide and include all Articles of Marble including
Marble Chips. Commissioner of Sales Tax Vs.
Hamidullah & Sons. (1974) 33 STC 571.
Marble Boulders or Lumps.
Marble Dusts.
Marble Floor Tiles and Wall Tiles.
Marble Slabs.
Mardi Devidevi (Forest Produce).
Margarine (Vegetable Product).
Case Law : Held to be Hydrogenated Oils and not
Ghee T.A. No.648/79 (APSTJ).
Margarine is edible oil. Aluva Sugar Agency Vs.
State of Kerala (2011) 45 VST 01 (SC).
103(2)
94
1
1
26
100(5)
100(5)
100(5)
5(5)
1
1
1
1
1
1
66
5*
5*
NIL
14.5**
NIL
5*
5*
5*
NIL
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
IV
IV
I
V
I
IV
IV
IV
1
V
V
V
V
V
V
IV
Mar Man
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
330
Margarine made of vegetable oils.
2011 Dated 10.11.2011.
Margarine, made of animal fats.
2011 Dated 10.11.2011.
Marker Ink (Stationery Articles).
Note: Stationary means Paper, Pens and other ar-
ticles Connected with Writing, Writing Materials
(Sankara Narayans English-Telugu Dictionary).
Marker Pens.
Marmalade, Honey.
Marmalades (Jellies)
Upto 30-06-2006
Note: Entry No. 107 was added by G.O.Ms. No. 795,
Rev. dt. 29-06-2006.
Masala Powder like turmeric, Chilli and coriander
powder.
2008. Dated 28.10.2010.
Mascara.
Note : Mascara is a Cosmetic used for Colouring Eye
Brows. (Concise Oxford Dictionary).
Masi Fish.
Case Law : Held to be other than Canned Fish.
V.N.M.S. Ayyachami Nadar & Bros. Vs. Board of Rev-
enue (1979) 43 STC 278.
Massage Apparatus. - HSN Code No.9019.10.20.
Massage Oil.
Case Law : Held to be not Medicament. Sunny Indus-
tries (P) Ltd. Vs. CCE. (2003) 1 Rev. Cases 432 (SC).
Massage Oil is not to be treated as Medicament but
as Cosmetics, since Oil is not used for cure of Skin
but only for care of Skin. M/s.Sunny Industries (P)Ltd.
Vs. CCE. 2003 (4) SCC 280: 2003 (135) ELT 259 (SC).
1
68
68
107(c)
1
107
59
1
24
103(16)
1
14.5**
5*
5*
5*
12.5
5*
5*
14.5**
NIL
5*
14.5**
V
IV
IV
IV
V
IV
IV
V
I
IV
V
Mas Mar
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
331
Master Alloys of Copper.
HSN Code.7405.
Master Batches. - HSN Code No.3206.90 Note: This
was added by the G.O MS No 502 Rev (CT-II) Dpt, dt
1-5-2006 w.e.f 1-5-2006.Upto 30.04.06 were liable
Mastic Gum. - HSN Code No. 1301 90 33
Mastics (Paints).
Masur/Masur Dhal (Lentil)(Pulses).
Mat vapouriser and liquid vapouriser.
Case Law: TAX REVISION CASE No.10 of 2007.
W.P.Nos.2652, 4033, 11272, 11301, 11613, 11703,
18288, 23875 of 2009; W.P.Nos.2408, 2443, 7202
of 2010; W.P.Nos.143, 145, 14521, 14522, 14523,
14525, 14526, 14530, 27457, 27470, 27519, 31010
and 31012 of 2011. Dated: 13.6. 2012.
M/s. Reckitt Benckiser(India) Ltd., Vs. State of Andhra
Pradesh (2012) 56 VST 1 (APHC).
Match Boxes (Safety Match Boxes)/Matches.
HSN Code No.8452.
Match Wax. - HSN Code No.3404.
Mate - HSN Code.0903.
Material Testing Equipments.
Mathematical Calculating Instruments.
HSN Code No.9017.20.20.
Mathematical Instrument Boxes (Geometry Boxes).
Matrices for Records.
Mats (Manufactured out of Bamboos).
Mats of Glass Fibers. - HSN Code No.7019.31.00.
Mattress Covers/Pillow Covers.
Upto 06.05.2009
From 07.06.2009 to 10.07.2011
From 11.07.2011.
27(20)
100(125)
1
1
82
1
54
100(199)
59(1)
103
103(15)
68
1
39
100(176)
52
45
127
5*
5*
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
14.5**
NIL
5*
4
NIL
5*
IV
IV
V
V
IV
V
IV
IV
IV
IV
IV
IV
V
I
IV
IV
I
IV
Mat Mas
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
332
Case Law : Held to be neither Cotton Fabrics nor
Garments. Fatechand & Sons Vs. CTO. (1983) 54 STC
166 (AP).
Mattresses Made of Rubber.
Mattresses of Foam.
Note: Coil Mattress other than rubberised are ex-
empted Tax vide Entry 56 of 1st Schedule w.e.f.
01-06-2007.
Mattressess made of Coir.
Note:Added by Act No. 38 0{2007, w.e.f 1-6-2007.
MCC Bs.
M-diaminotoluene. - HSN Code No.2921.51.50.
Mead - First Sales.
Note: Mead is an Alcoholic liquor of Fermented
Honey and Water. (Concise Oxford Dictionary).
Meal Maker.
Case Law:Held to be Food Stuff and not General
Goods. Ajanta Products Vs. State of A.P. (1998) 27 APSTJ
89 (STAT).
Meal of Wheat. - HSN Code.1103.11.20.
Meals.
Note: Supply of Food and Drinks by Hoteliers to Air
Lines for In-Flight Catering is taxble under this En-
try as per the Government Clarification in Memo
No.81042/CT-II (1)/97, Dt.12-03-1998.
Case Law : Held to be Cooked Food. CST Vs. India
Coffee Workers Co-op. Society Ltd. (1970) 25 STC 43.
Measures (Weights & Measures).
Measuring or Checking Instruments, Appliances and
Machines. - H.S.N Code No: 9031.00.
Upto 30.06.06 were liable to tax under Schedule V.
1
56
1
100(101)
1
1
28(ii)
1
1
103(24)
14.5**
5*
14.5**
5*
70
14.5**
5*
14.5**
14.5**
5*
V
IV
V
IV
VI
V
IV
V
V
IV
Mea Mat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
333
Measuring Rods and Tapes and Divided Scales.
HSN Code No.9017.80.10.
Meat Canned, Preserved, Dried or De Hydrated/
Cured/Frozen/sold in containers. w.e.f. 01-07-2006.
Note: As per G.O.No. 818, Rev. dt. 30-06-2008, Entry
107(a) is substituted as preserved fruits, vegetables,
meat, poultry sea foods and fish sold in sealed con-
tainers or in a frozen state.
Meat Masala.
Case Law: Held to be not Spicies. DCST Vs. Rani Food
Products.(1988) 68 STC 446.
Meat Meal (Poultry Feed).
Case Law: Held to be Poultry Feed. Premier Agencies
Vs. State of A.P. (1998) 26 APSTJ 60 (STAT).
Meat, Flesh of Poultry, Fish including dry fish, Prawns,
Prawn Seed, sold in frozen state or in a sealed con-
tainer; Eggs, Livestock and animal hair. Note: The
amended entry 24.Meat , Flesh of poultry , fish in-
cluding dry fish, prawns, lobsters, crabs, shrimps and
other sea food except when they are sold in frozen
state or in a sealed container; eggs, live stock and
animal hair. was substituted by the G.O Ms No.212
Rev (CT-II) Dept, dated 14-09-2007 w.e.f
01-04-2005.
Mebendazole. - HSN Code No.2933.29.30.
Mechanical Explosive.
Mechanical Flocculatior (Water Pollution Control
Equipments).
Mechanical Jacks. - HSN Code No.8425.41.00.
Mechanical Pavar Finisher used for making road.
Case Law: Is not a Motor Vehicle. Falls under Ma-
chinery. Sales Tax Inspector Vs. M.P.Ittoop (2006)143
STC 1.
103(16)
107
1
3
24
100(112)
1
1
1
1
5*
5*
14.5**
NIL
NIL
5*
14.5**
14.5**
14.5**
14.5**
IV
IV
V
I
I
IV
V
V
V
V
Mec Mea
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
334
Mechanical Sifting Machines.
HSN Code No.8479.89.30.
Mechanical Water Coolers (Refrigeration).
Mechanical Weigh Bridges, Weighing Systems,
Weighing Machines. - HSN Code No.8423.
Authority: A.R.COM/5/2005 Dated: 13-05-2005 and
A.R.Com/185/2005, dated: 20.07.2005.
Mechanical wood pulp, chemical wood pulp, semi-
chemical wood pulp and pulps of other fibrous
cellulosic materials. - HSN Code No.4701.
by the G.O MS. No 502. Rev (CT-II) Dpt, dt 1-5-2006
w.e.f 1-5-2006.Upto 30.04.06 were liable to tax at
Mechanical Wood Pulp.
HSN Code No.4701.
Mechanically Operated Agricultural Implements.
Mechano-therapy Appliances.
HSN Code No.9019.10.10.
Mechano-therapy Appliances; Massage Apparatus;
Psychological aptitude-testing apparatus, ozone
therapy, oxygen therapy, aerosol therapy, artificial
respiration or other therapeutic respiration
apparatus. HSN Code No.9019.
Schedule V. Medals of Sports and Games (Sports
Goods).
Medical Bandage Cloth (Handloom).
Bandage Cloth and not for wearing. Raja Medical
Stores Vs. State of A.P. STAT T.A. No. 174/76, dt.
31-08-1976.
102(42)
1
1
100(170)
50(1)
1
103(16)
103
21
5*
14.5**
14.5**
5*
5*
14.5**
5*
5*
NIL
IV
V
V
IV
IV
V
IV
IV
I
Med Mec
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
335
Medical disposable items.
Medical Equipments / Devices and Implants.
Medical, Surgical or Laboratory Sterilizers.
HSN Code No.8419.2.
Medicated Goods.
Medicated Soaps.
Case Law : Held to be not Ayurvedic Medicine.
Ilavia Enterprises Vs. CCE. (1997) 90 ELT 542.
Medicinal Grade Oxygen - HSN Code No.2804.40.10.
Medicinal Grade Oxygen (other).
HSN Code No.2804.40.90.
Medicinal Mixtures & Compounds on Components.
Medicinal Oxygen. - HSN Code No.2804.40.10.
Case Law : Held to be different from Industrial Gases.
Indian Oxygen Ltd. Vs. State of Karnataka (1990) 79
STC 351.
Medical Oxygen and Nitrous Oxide used only in
Hospitals for Patients to be taxed under Medicine
not under Liquefied Gases. Southern Gas Ltd. Vs. State
of Kerala (2005) 139 STC 504.
Medicinal Water.
Case Law: Held to be Taxable at as Medicine.
J.B. Bavishi & Sons Vs. State of Gujarat (1992) 84 STC
161. Also see (1983) 53 STC 419 & (1983) 53 STC 428
(AP).
Medicines & Drugs.
Case Law: Medicine is a substance intended to be
used for or in the diagnosis, treatment, mitigation
or prevention of any disease or disorder in human
being or animal. BPL Pharmaceuticlas Vs.
Commissioner Central Excise. 1995 (77).
88
111
102(2)(b)
117
1
88
100(36)
88
88
88
88
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
Med Med
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
336
Medicines and Drugs Veterinary.
Medium Density Fibre Boards (MDF).
Medium Duty Stirrers.
HSN Code No.8479.82.00.
Mega Meters. - HSN Code No.9030.39.50.
Mehandi and Mehandi (Henna) Powder.
Case Law: Held to be Cosmetics. CST Vs. Harprasad
Ayodhya Prasad. (1977) 39 STC 420 & 1995 (78) ELT
A 148 (SC).
Melamine Formaldehyde Resins.
HSN Code No.3909.20.10.
Melamine resins. - HSN Code No.3909.20.
Melamine Table Ware.
Melamine Wear (Plasticz Products).
Melamine. - HSN Code No.2933.61.00.
Mementoes (Sports Goods).
Memorandum Pads (Printed Materials).
Menthi.
Menthol. - HSN Code No.2906.11.00.
Menthoplus Pain Balm (Ayurvedic Medicine) as per
clarification issued by the Government in
Memo.No.10247/CT.II(1)/2009-1 dated :
29.04.2009.
Meprobamate (INN). - HSN Code No.2924.11.00.
Mercaptan. - HSN Code No.2930.90.70.
Mercuric chloride. - HSN Code No.2827.39 10
Mercurous chloride. - HSN Code No.2827.39.20.
Mercury Analyser (Instrumentation).
HSN Code No.9030.
Mercury oxides (mercuric oxide).
HSN Code No. 2825.90.30.
Mercury Vapour Discharge Lamps (Electrical Instru-
ments).
89
1
1
103(24)
1
100(157)
100(157)
1
1
100(112)
60
47
59
100(86)
88/117
100(104)
100(109)
100(57)
100(57)
103(23)
100(55)
1
5*
14.5**
14.5**
5*
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
IV
V
V
IV
V
IV
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
Mer Med
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
337
Mercury. - HSN Code No 2805 40 00
Mesh (wire mesh).
Upto 30-06-2006
From 01-07-2006
Meshes for gardening and agro meshes, made up of
plastic (Polymer).
Note: Added bv Act 200(2009, w.r.e.f. 1-5-2009. Upto
30.04.2009 taxable @ 12.5% as per Schedule V.
Meshes for insect protection.
Note: Added bv Act 200(2009, w.r.e.f. 1-5-2009. Upto
30.04.2009 taxable @ 12.5% as per Schedule V.
Mesta or Bimli extracted from plants of the species
Hibiscus cannabinus and Hibiscus sabdariffa
var.altissima.
Meta aminophenol. - HSN Code No.2922.29.12.
Meta diethyl amino-phenol.
HSN Code No.2922.29.14.
Meta dinitrobenzene. - HSN Code No.2904.20.20.
Meta nitroaniline. - HSN Code No.2921.42.25.
Meta nitrochlorobenzene. - HSN Code No.2904.90.30.
Meta nitrotoluene. - HSN Code No.2904.20.30.
Meta toluidine. - HSN Code No.2921.43.40.
Meta toluylene diamine. - HSN Code No.2921.51.80.
Metal cutting shears and similar tools.
HSN Code No.8203.30.00.
Metal detectors. - HSN Code No.8543.89.10.
Metal Polishing Bars, Liquids and Powders.
HSN Code No.3405.90.10.
Metal Rolling Mills and Rolls therefore. - HSN Code
No.8455.
Schedule V.
Metal Utensils.
100(37)
1
105
123
123
54
100(102)
100(102)
100(84)
100(101)
100(84)
100(84)
100(101)
100(101)
103(2)
1
1
102(26)
7
5*
12.5
5*
5*
5*
NIL
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
IV
V
IV
IV
IV
I
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
V
IV
IV
Mer Met
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
338
Metal working hand saws. - HSN Code No.8202.10.10.
Metal working hand tools. - HSN Code No.8205.59.20.
Metalised yarn whether or not gimped.
HSN Code No.5605.
Metallic Barbed Wire. - HSN Code No.7313.00.10.
Metallic Gas Cylinders made of steel plates and used
for packing liquefied petroleum gas for supply to
customers, held are as to be considered as packing
material.
Case Law: State of Karnataka Vs. Jyothi Gas (Private)
Limited. 2010(69) Kar L.J.33.
Metallic Ore.
Metallic Plastic Yarn.
Case Law : Held to be Articles of Plastic and not Syn-
thetic Fibre or Yarn. Superintendent of CE Vs. Vac
Met Corporation. 1985 (22) ELT 330 (SC).
Metallistic Mountings.
Metal-Rolling Mills and Rolls therefor.
HSN Code No.8455.
Metanillic acid (meta amino benzene sulphonic acid)
HSN Code No.2921.42.33.
Meta-phenylene diamine-4-sulphonic acid.
HSN Code No.2922.29.26.
Meteorological instruments.
HSN Code No.9015.80.20.
Meter Boards, Switch Boards (Electrical Goods).
Meter Boxes , Switch Boxes, Fuse Switch Boxes (Elec-
trical Goods).
Meter Starters, Push Buttons, Heater Corks.
Case Law : Held to be Accessories of Electrical Goods.
CST Vs. Cuttler Hammer (India) Ltd. (1983) 53 STC
396.
Methane Gas.
Methanol (methyl alcohol). HSN Code No.2905.11.00.
Methionine. - HSN Code No.2930.40.00.
103(1)
103(4)
6(16)
1
90(14)
43
1
1
102(26)
100(101)
100(102)
103(13)
1
1
1
1
100(85)
100(109)
5*
5*
5*
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
IV
IV
IV
V
IV
IV
V
V
IV
IV
IV
IV
V
V
V
V
IV
IV
Met Met
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
339
Methyl aceto acetate. - HSN Code No.2918.30.40.
Methyl Alcohol. - HSN Code No.2905.11.00.
Methyl anthranilate. - HSN Code No.2922.50.12.
Methyl bromide. - HSN Code No.3808.10.24.
Methyl cellulose. - HSN Code No.3912.39.22.
Methyl dopa (1-alpha methyl-3, 4-
dihydroxyphenylaniline). - HSN Code No.2921.42.36.
Methyl salicylate. - HSN Code No.2918.23.10.
Methylamine, di- or trimethylamine and their salts.
Methylcellulose. - HSN Code No.3912.39.12.
Metre Scales. - HSN Code No.9017.80.10.
Metronidazole, metronidiazole benzoate.
HSN Code No.2933.29.20.
Metronome (Musical Instruments).
Metroprolol tartrate. - HSN Code No.2918.13.20.
Metti, Anklet and Waist Cord Made of Silvers/Gold
Mica.
Micro Assemblies - HSN Code No.8542.
Micro Centrifuge parts - HSN Code 8421.19.99.
Micro Computer.
Micro Electrical Power Stations.
Micro Filter (Filtration Units) (Water Pollution Con-
trol Equipment).
Micro Filters (Motor Parts).
Case Law : Held to be Motor Parts. Kishindas Agen-
cies Vs. State of Mysore (1974) 33 STC 64.
Micro Meters - HSN Code No. 9017.30
Upto 30-06-2006
Note: This Entry 103 was added to IV Schedule by
G.O.Ms. No. 795, Rev. dt. 29-06-2006 w.e.f.
01-07-2006.
100(98)
100(85)
100(102)
100(140)
100(160)
100(101)
100(98)
100(101)
100(160)
103(15)
100(112)
1
100(98)
2
43
39(24)
102(4)(k)
39
1
1
1
1
103(15)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
1
5*
5*
5*
5*
14.5**
14.5**
14.5**
12.5
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
III
IV
IV
IV
IV
V
V
V
V
IV
Mic Met
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
340
Case Law : Held to be an Instrument attached to a
Telescope or Microscope for measuring small dis-
tances and angles. Zenith Ltd. Vs. CCE(1995)78ELT 267.
Micro Phones and Stands.
HSN Code No.8518.10.00.
Micro Processor controlled refrigerated centrifuge.
HSN Code No.8421.19.99.
Microcleer.
Micro-meters and calipers.
HSN Code No.9017.30.10.
Micrometers, calipers and gauges.
Micronutrient (Chemical Fertilizers).
Microphone /Speaker Combined Sets and their Parts.
HSN Code No: 8518.10.00.
Microphones, Multimedia Speakers, Headphones,
Earphones and Combined Microphone / Speaker
Sets and their parts. - HSN Code No.8518.
Microscopes (Optical) - HSN Code No.9011.
Microscopes other than optical Microscopes.
HSN Code No.9012.
Microscopes supplied to pathological laboratoris,
diagnostic centres and hospitals are taxable as medi-
cal equpments, devices and implants.
Case Law: Are taxable as Medical Equipments. Deb
Scientific Vs. A.C.S.T. Central Section, Kolkata. (2012)
52 VST 191. (upto 30.06.2006 taxable @ 12.5% un-
der Sche.V and from 01.07.2006 @4%)
Microtomes, including parts and accessories thereof.
HSN Code No.9027.90.10.
Microtoners. - HSN Code No.9027.90.10.
Upto 30-06-2006
From 01-07-2006
39(10)(a)
102(4)(k)
88
103(15)
103(15)
19
39(10) (a)
39(10)(a)
1
1
111
103(21)
1
103(21)
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
12.5
5*
IV
IV
IV
IV
IV
IV
IV
IV
V
V
IV
IV
V
IV
Mic Mic
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
341
Note: G.O.Ms. No.795, Rev, dt. 29-06-2006, w.e.f.
01-07-2006.
Microwave Rack Assembly.
2010. Dated 12.05.2011.
Mikes (Microphones and stands thereof).
HSN Code No.8518.10.00.
Mild span compression joint for conductors.
Authority: A.R.COM/98/2005 Dated: 22.3.2007
Note: Entry No. 105 has been added to IVth Sched-
ule by G.O.Ms.No: 795, Rev, dated: 29.06.06 w.e.f.
01.07.06 upto 30.06.06 they were liable to tax at
Milk Fresh, Other than UHT Milk and Skimmed Milk
Powder.
Milk Pasteurised, other than UHT Milk and
Skimmed Milk Powder.
Milk Bread (Branded).
Milk Bread (Un Branded).
Milk Feeding Bottle.
Case Law: Is not Packing Material. Morrison (India
Ltd.,) Vs State of Kerala (2007) 2 KLT 20.
Milk Foods and Powders Such as Horlicks, Viva Etc.
Milk Powder. - HSN Code No.0402.10.
Mill Made Cloth/Handkerchiefs/Textiles
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law : Handkerchiefs are Cotton Fabrics. DCST
Vs. Mohammed Abdul Khadar (1980) 46 STC 512.
1
39(10)(a)
105
16
16
15
34
1
1
16
45
127
14.5**
5*
5*
NIL
NIL
5*
NIL
14.5**
14.5**
5*
NIL
5*
V
IV
IV
I
I
IV
I
V
V
IV
I
IV
Mic Mil
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
342
Mill Board and Grey Board are packing materials.
Case Law: Commissioner of Commercial Taxes Vs.
Sahota Papers Ltd., (2012) 49 VST 379 (UTK).
Millets.
Milo Maize Jowr (Millets).
Mine detectors. - HSN Code No.8543.89.20.
Mineral Gypsum (Chemical Fertilizers).
Mineral Mixture.
Case Law : Held to be Poultry Feed.
Navodaya Traders Vs. CCT. (1998) 111 STC 125 (AP) :
(1998) 22 APSTJ 98 APHC.
Mineral Oils of all Kinds.
Case Law : Held that the Speciality Oil manufactured
by blending base Mineral Oils (LOBS) with additives
and Chemicals cannot be considered as mineral oil
covered by entry 98 of the First Schedule but should
be classifed as General Goods. Hindusthan Petroleum
Crop. Ltd. Vs. State of A.P. (1998) 28 APSTJ 120 (STAT).
Mineral or chemical fertilisers contaning two or
three of the fertilisng elements lnitrogen, phospho-
rus and postassium, other fertilsers; goods of this
chapter in tablets or similar forms or in packages of
a gorss weight not exceeding 10 Kgs.
HSN Code No.3105.
Mineral or chemical fertilisers, nitrogenous.
HSN Code No.3102.
Mineral or chemical fertilisers, phosphatic.
HSN Code No.3103.
Mineral or chemical fertilisers, potassic.
HSN Code No.3104.
Mineral Spirits / Mineral Thinner.
Note: Mineral Spirits, Mineral Thinner Petrolaitum,
Naphtha (Condensed Chemical Dictionary).
Mineral Turpentine Oil. - HSN Code No.3805.
Mineral Water.
Minerals, Mineral Powders and Ores.
90
8
8
1
19
3
1
19(4)
19(1)
19(2)
19(3)
1
1
1
43
5*
NIL
NIL
14.5**
5*
NIL
14.5**
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
IV
I
I
V
IV
I
V
IV
IV
IV
IV
V
V
V
IV
Mil Min
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
343
Case Law : Minerals as judicially defined would
mean an inorganic substance found either on or in
the earth which may be garnered and exploited for
profits. Minerals need not necessarily be dug out
from the earth and what is in dug out from the Earth
need not necessary be a Mineral. V.P. Pithupitchai Vs.
Spl. Secretary AIR. 2003. SC 2455.
Mini Buses and Pick Up Vans.
Mini Computer of Analog and Digital Varieties.
HSN Code No.8471.
Mini Disc Player. - HSN Code No: 8520.
Mini Electrical Power Stations.
Mini IR Thermometer. HSN Code No.9025.
P&L/A.R.Com/90/2007 dated 27.09.2008.
Miniature circuits breakers (MCBs).
HSN Code No.8536.
Mining Tools like Down the Hole Bits, Cutter Picks,
Rock Rollet Bits etc.
Authority: CCTs.Ref.No.PMT/P&L/244/2005 dt:
24.08.2005.
Mint Oil. - HSN Code No.3301.25.00.
Mirrors.
Mixed Alkyl Benzenes and mixed Alkyl Naphthalenes,
other than those of. HSN Code No.2707 or 2902.
HSN Code No.3817.
Note: Entry 100 with sub-entries upto 179 mere
added by the G.O MS. No 502 Rev (CT-II) Dpt, dt
1-5-2006 w.e.f 1-5-2006. Upto 30.04.06 these were
Mixed alkylnaphthalenes. - HSN Code No.3817.00.20.
Mixed polyethylene glycols.
HSN Code No.3824.90.15.
1
39(3)
1
1
103(19)
1
1
100(97)
1
100(145)
100(145)
100(148)
14.5**
5*
14.5**
14.5**
5*
14.5**
14.5**
5*
14.5**
5*
5*
5*
V
IV
V
V
IV
V
V
IV
V
IV
IV
IV
Min Mix
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
344
Mixed xylene isomers. - HSN Code No.2902.44.00.
Mixers and Blenders (Electrical Domestic and Com-
mercial Appliances).
Mixes Including Instant Foods, Sweets and Savouries
Like Popcorn.
Mixing systems or consoles.
HSN Code No.8543.89.32.
Mixing, kneading, crushing, grinding, screening, sift-
ing, homogenising, emulsifying or stirring machines.
HSN Code No.8479.82.00.
Mixture of diphenyl and diphenyl oxide as heat trans-
fer medium. - HSN Code No.3824.90.14.
Mixture or Nutrient Elements Such as Iron , Zinc
Copper.
Mixtures containing perhalogenated derivatives of
acyclic hydro-carbonscontaining two or more dif-
ferent halogens other than chlorine and fluorine.
HSN Code No.3824.90.31.
Mixtures of any product of heading 4001 with any
product of this heading. - HSN Code No.4002.80.
Mobile Radiological Units (Special purpose Motor
Vehicles). - HSN Code No.8705.
Mobile Handsets/Phones.
Mobile Oil.
Mochai Pulses and Grams.
Modem & Speakers of Computers.
Modern Agricultural Implements /Machines and
Their Parts and Accessories.
Modern Modular Kitchens.
2008 dated 10.06.2010.
Modified Starch of Maize/ Tapioca.
Modulators. - HSN Code No.8529.
Case Law: Modulators do fall under Heading 8529
of Central Excise Tariff, (ie., Item 39 of Fourth
100(82)
1
1
102(46)
102(42)
100(148)
19
100(148)
100(167)
1
39 (15)(a)
1
82
39(3)
1
1
61
39(16)
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
5*
5*
5*
14.5**
5*
5*
IV
V
V
IV
IV
IV
IV
IV
IV
V
IV
V
IV
IV
IV
V
IV
IV
Mix Mod
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
345
Schedule to APVAT ACT). UMS. Radio Factory Ltd. Vs.
CCE. (2005) 180 ELT 169.
Mohva Cake powder.
Case Law: Is organic manure. Jyotirmayi neem
products Vs. State of A.P. (STAT) (2010) 50 APSTJ 109.
Moisturised Soaps.
Moisturisers of all Sorts.
Mokka Jonnalu.
Molasses.
Upto 31-08-2006
Note: Entry 118 was added to IV Schedule by G.O.Ms.
NO. 1625, Rev. dt. 06-01-2006 w.e.f. 01-09-2006.
Molten Metal.
Case Law: Its primary form becomes Pig Iron and
falls under Entry Iron and Steel Ramco Industries
Vs. State of A.P.) (2006) 42 APSTJ 16 (STAT).
Molybdates. - HSN Code No.2841.70.
Molybdenum and articles thereof, including waste
and scrap. HSN Code No.8102.
Molybdenum ores and concentrates (Roasted).
HSN Code No.2613.10.00.
Molybdenum ores and concentrates (other).
HSN Code No.2613.90.00.
Molybdenum ores and concentrates.
HSN Code No.2613.
w.e.f 1-5-2006. Upto 30.04.06 they were liable to tax
Molybdenum oxides and hydroxides.
Molybdenum trioxide. - HSN Code No.2825.70.10.
Molybdic acid (other). - HSN Code No.2825.70.90.
Molybdic acid. - HSN Code No.2825.70.20.
26
1
1
8
1
118
70
100(71)
27(56)
100(19)
100(19)
100(19)
100(55)
100(55)
100(55)
100(55)
NIL
14.5**
14.5**
NIL
12.5
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
1
V
V
I
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Moh Mol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
346
Money Purses.
Monitors (Computer Peripherals).
Mono Ammonium Phosphate (Chemical Fertilizers).
Mono Block Pumps Except Parts.
Mono Filament Rope and Cane.
Case Law: Held to be General Goods. State of A.P. Vs.
P. Verraju & Others (1989) 9 APSTJ P.1 (APHC).
Mono Rail Trolleys.
Monobloc Pumpsets, Parts and Accessories thereof.
Note: The original entry 17. Centrifugal, monobloc
Schedule V.
Monocrotophos (Technical).
Case Law: Held to be Pesticidies. State of Haryana
Vs. Anil Pesticides (2003) 132 STC 29.
Monoethanolamine and its Salts.
HSN Code No. 2922.11.00.
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. - HSN Code No.3916.
Monofilament Yarn.
Case Law : Held to be Aartificial Silk Yarn. Synthetic
Fibre and Fabrics Vs. State of A.P.(1984) 1 APSTJ 27
(STAT).
Monolithics or castables (fire-clay, basic, silica, high
alumina, insulating). HSN Code No.6903.90.40.
Monosodium glutamate (aginamoto).
HSN Code No.2922.42.20.
1
39(3)
19
17
1
1
17
20
100(102)
100(206)
6
100(219)
100(102)
14.5**
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
V
IV
IV
IV
V
V
IV
IV
IV
IV
IV
IV
IV
Mon Mon
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
347
Monotype and newstape paper in strips with perfo-
rated edges, not exceeding 15 cm in width.
HSN Code No.4823.90.22.
Monthly Rentals on phone Call Charges / Usage
Charges.
Case Law : Are not goods not liable to tax. State of
AP Vs. BSNL. (2011) 53 APSTJ 185. APHC.
Monument Slab (Granite).
Moong or Green Grams - Pulses and Grams.
Mopeds.
Morpholine. - HSN Code No.2933.39.17.
Mortan (Tanning Material). HSN Code No.3201.90.90.
Mortar Mixers. - HSN Code No.8474.31.20.
Mortein mosquito repellents like coil, mat vapouriser
and liquid vapouriser.
Case Law: They are liable to tax at 12.5% as found
by ARA as well as STAT.
Case Law: TAX REVISION CASE No.10 of 2007.
W.P.Nos. 2652, 4033, 11272, 11301, 11613, 11703,
18288, 23875 of 2009; W.P.Nos.2408, 2443, 7202 of
2010; W.P.Nos.143, 145, 14521, 14522, 14523, 14525,
14526, 14530, 27457, 27470, 27519, 31010 and 31012
of 2011. Dated: 13.6. 2012. M/s.Reckitt Benckiser (In-
dia) Ltd., Vs. State of Andhra Pradesh (2012) 56 VST 1
(APHC).
Mosaic Chips and Tiles.
Case Law: Mosaic is pattern or design with inlaid
glass or stone. Kadia Agglomerated Marbles Ltd. Vs.
CCE. AIR 2003 SC 938 : 2003 (152) ELT 22 (SC).
Mosquito Destroyers & Insect Killer Devices.
Case Law: Are taxable as per Schedule V of APVAT
Act. M/s.Reckitt Benckiser (India) Ltd., Vs. State of
Andhra Pradesh (2012) 56 VST 1 (APHC).
Mosquito Electronic Repellent Devices and Accesso-
ries Thereof, Coils/Mats/Refills/Repellers.
100(173)
NIL
1
82
1
100(112)
100(118)
102(39)
1
1
1
1
5*
NIL
14.5**
5*
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
IV
NIL
V
IV
V
IV
IV
IV
V
V
V
V
Mon Mos
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
348
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: Added bv Act 200 (2009), w.r.e.f. 1-5-2009.
Upto 30.04.2009 these items are taxable under
Schedule V.
Mosquito Repellants in any form.
Moths (Pulses).
Motor and Car Bulbs.
Case Law: Held to be Parts and Accessories of Mo-
tor Vehicles and not Electrical Goods. State of A.P. Vs.
T.V.S Iyengar & Sons Ltd. (1987) 65 STC 41.
Motor Batteries.
Motor Cars.
Motor Cycles & Motor Cycle Combinations Mopeds/
Scooters.
Motor Head Light Covers.
Case Law : Held to be Glassware but not Motor Parts.
CCE Vs. Om Glass works. 2001 (132) ELT 122 affirmed
in 2001 (134) ELT A 240 (SC).
Motor Lorries.
Motor Oils.
Motor Omni Buses.
Motor Pumps (Power Driven Pumps).
Motor Scooter Combinations.
Motor Scooters.
Motor Spirit (Petrol).
123
1
82
1
1
1
1
1
1
1
1
17
1
1
3
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
14.5**
14.5**
31
IV
IV
IV
V
V
V
V
V
V
V
V
IV
V
V
VI
Mot Mos
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
349
Motor Taxi Cabs.
Motor Vans / Vehicles.
Case Law : Dumpers are Motors Vehicles. Chief
General manager Vs. State of Orissa. 1996 (7) Supreme
571 : 1996 (10) SCC 676 : 1996 (8) JT 530.
Erathmovers are covered by the definition of Motor
vehicles. Dunlop India Ltd. Vs. UOI. 1994 SUPP (2) SCC
335.
Fork Lift Trucks are Motor Vehicles. Simoson & Co.
Ltd. Vs. CCE.1997 (95) ELT 166 (SC).
Road Roller is a Motor Vehicle. Govt. of A.P. Vs. Road
Rollers Owners Welfare Association. 2004(6) SCC
210:2004(9) Scale 34.
Special Purpose Motor Vehicles used in Airports
carrying to Aircraft for Transporting Baggage are
Motor Vehicles.Indian Hydraulic Industries Vs. CCE.
2003 (152) ELT 12 (SC).
Motor Vehicle Seats and Seat Covers.
Case Law : Held to be Accessories of Motor Vehicles.
S.M. Brothers Vs. DC. (1977) 39 STC 182 & Mehra
Brothers Vs. JCTO. 91991) 80 STC 233.
Motor Vehicles Parts & Accessories Thereof.
Motor Vehicles Plastic Name Plates.
Case Law: Accessories of motor vehicles classifiable
under Heading numbers 87.08 and 87.14 and not
under Heading 39.26 i,e. articles of plastics. Pragathi
Silicons Pvt.Ltd. Vs. CCE) (2007) 8 VST 705(S.C.).
Motor Vehicles Wind Screen Wipers.
Case Law: Held to be Motor Parts. CST Vs. Kohinoor
India (P) Ltd. (1980) 45 STC 332.
Motor Vessels.
Motorettes.
Motorised Bicycles, Tricycles, Rickshaws Accesso-
ries & Parts.
Motorised Cycle Rickshaws.
1
1
1
1
1
1
56
1
1
1
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
14.5**
14.5**
14.5**
V
V
V
V
V
V
IV
V
V
V
Mot Mot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
350
Motorised Cycles Combinations.
Motorised Tandem Cycles.
Motu Gram.
Case Law : Held to be falling under Item Pulses.
N. Gurvaiah Vs.State Of A.P. (1985) II APSTJ 47 (STAT).
Mould bases. - HSN Code No.8480.20.00.
Mould Oils.
Case Law: Held to be Lubricating Oils. Hindustan
Pertoleum Corporation Vs. CCE. (1996) 88 ELTA 184
(SC).
Moulded or carved articles of wax, stearin, natural
gums and resins and other moulded or carved
articles. - HSN Code No.9602.00.20.
Moulded or pressed article of paper pulp.
Moulded Plastic Chairs /Tables /Stools.
Moulded Plastic Footwear and Hawaii Chappals and
straps thereof (G.O.Ms. No. 818 dt. 30-06-2008).
Moulded Plastic Wheels.
Case Law: Held that Moulded Plastic Wheels used for
Trolleys, Moving Baggage, in Toys, Furniture etc., are
Articles of Plastic. CCE Vs. Rex Rubber Works. 2002
(145) ELT 573.
Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for metals (other than
ingot moulds), metal carbides, glass, mineral materi-
als , rubber or plastics. - HSN Code No. 8480.
under Schedule V.
Moulding boxes for metal foundry.
HSN Code No.8480.10.00.
Moulding Patterns. - HSN Code No.8480.30.00.
Moulding Powder. - HSN Code No.3903.19.10.
1
1
82
102(43)
1
1
100(173)
1
46
1
102(43)
102(43)
102(43)
100(151)
14.5**
14.5**
5*
5*
14.5**
14.5**
5*
14.5**
5*
14.5**
5*
5*
5*
5*
V
V
IV
IV
V
V
IV
V
IV
V
IV
IV
IV
IV
Mot Mou
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
351
Moulding Powders. - HSN Code No.3912.20.11.
Moulding Powders. - HSN Code No.3912.20.21.
Moulds (Pig Iron & Cast Iron).
Note: Unservicable CI moulds/slag boxes /bottom
plastes do fall under Entry 71(iii) of IV Schedule. Au-
thority : CCTs A.R.Com/205/2006 dated
24.04.2007.
Moulds for Glass. - HSN Code No.8480.50.00.
Moulds for Mineral Materials.
HSN Code No.8480.60.00.
Mount all purpose stirrer AC/DC.
HSN Code No.8479.82.00.
Mounted Piezo Electric Crystals. HSN Code No.8541.
Mounted Rigs, their Chassis, Parts and Accessories.
Mouse of Computers Including , Mouse Pads (Com-
puter Peripherals). HSN Code No.8471.60.60.
Mouth Fresheners made of Somph and Coriander
Powder with additives.
Mouth Washes and other Dentifrices.
M-phenylenediamine (m-di aminobenzene).
HSN Code No.2921.51.20.
MS Drums (upto 200 Ltrs capacity).
MS Pipes Lined TEEs.
2009. Dated.05.03.2011.
MS Pipes with PTFE Lining.
2009. Dated.05.03.2011.
Mudda Gur
Upto 31-08-2006
From 01-09-2008
Case Law: Held to be Molasses in Solid Form But
not Jaggery. B. Kishanlal Khandasari Sugar Mills Vs.
100(160)
100(160)
70
102(43)
102(43)
102(42)
39(23)
1
39(3)(a)
8
1
100(101)
90
3917
3917
1
109
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
12.5
5*
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
V
IV
IV
IV
IV
V
IV
Mud Mou
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
352
State of A.P. (1993) 90 STC26 : (1993) 16 APSTJ 187
(APHC).
Mudda Khajur (w.e.f. Dates)
Upto 30-06-2006
From 01-09-2006.
Case Law : Not a Fresh Fruit. Kankani Trading Co.,
Vs. State of A.P.(1986) 3 APSTJ 1 & Sait Rikhaji
Furtarnal & Another Vs. State of A.P. (1992) 85 STC 1
(SC) : 12 APSTJ 45 (SC).
Mufflers.
Case Law : Held to be Hosiery Goods but not Ready
Made Garments. CST Vs. Verma Hosiery Goods. (1972)
30 STC 606.
Mulaippal Vidhai (Medicinal Herbs and Country
Drugs).
Mullite. - HSN Code No.2508.60.00.
Multi Functional Digital Copier Machines and Spares
fall under HSN Codes 8471and 8473.
Case Law: Are Computer Peripherals falling under
HSN Code 8471. Ricoh India Ltd., Vs. AC (2008) 51
STA 81 ; (2008) 14 VSTC 491.
Multi Head Drilling Machines.
HSN Code No.8459.29.50.
Multi Media Kits (Computer Peripherals).
Multifunction digital copier machine principle func-
tion printing.
Case Law: Taxable as computer peripheral at 4%.
RICOH India Ltd and another Vs. ACST, Public Relation
Officer & Others (2008) 14 VST 491 (WBTT) and
RICOH India Ltd, Vs. Commissioner of Sales Tax, Delhi
(2012) 52 VST 49 (Delhi).
Multimedia speakers and thier parts.
HSN Code No.8518.22.00.
1
109
34
32
100(182)
39(3)(c)
102(29)
39(3)(a)
39(3)(a)
39(10)
12.5
5*
5*
5*
5*
5*
5*
5*
5*
5*
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
Mul Mud
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
353
Multimeters. - HSN Code No.9030.31.00.
Multipoint Scanner.
Multi-station transfer machines.
Multi-tool and Production Lathes.
HSN Code No.8458.99.35.
Mung/ Mung Dal (Green Gram/Dal).
Municipal Waste Conversion Devices Producing
Energy.
Murals.
Note: These are hand made using fibre glass as per
the design chosen by the customer. These made by
artisans in West Bengal and shipped directly to the
customers.
2010. Dated.03.01.2011.
Muri (Puffed Rice).
Murki (Parched Paddy or Rice).
Murmuralu and Atukulu.
Music Material Printed or Manuscript, whether or
not bound or illustrated.
ule by Act No.23 of 2005 w.e.f.18.08.2005. Upto
Music Systems, Parts and Accessories.
Musical Instruments of all Kinds.
Musk.
Mustard (True Mustard) Banarasi Rai (Mustard
Seeds) (Oil Seeds). HSN Code No.1207.50.90.
Mustard Oil.
Mutton (Meat) other than Canned, Preserved, Dried
or Dehydrated and processed.
Note : Canned, Preserved, Dried or Dehydrated Meat
is taxable @ 5% as per Entry 117(a) of IV Schedule
w.e.f. 01-07-2006.
103(23)
1
102(27)
102(28)
82
53
1
40
40
40
47
1
1
1
72
67
24
5*
14.5**
5*
5*
5*
5*
14.5**
NIL
NIL
NIL
5*
14.5**
14.5**
14.5**
5*
5*
NIL
IV
V
IV
IV
IV
IV
V
I
I
I
IV
V
V
V
IV
IV
I
Mut Mul
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
354
Mutton Masala.
M-Xylene. - HSN Code No.2902.42.00.
Myrobalan Fruit extract. - HSN Code No.3201.90.20.
Myrrh. - HSN Code No.1301.90.31.
N-acetyl anthranilic acid.
HSN Code No.2922.50.23.
Nacty Gel.
2009 Dated 30.07.2010.
Nail Brushes.
Nail Cutters.
Nail Lacquer Removers.
Nail Lacquers/Polish/Thinners.
Case Law : Held to be Cosmetics. British Cosmetics
Vs. CCE. 1999 (105) ELT 667.
Nail Making Machine. - HSN Code No.8463.30.40.
Nail Varnishes.
Nails (Made of Iron)
Upto 30-06-2006
From 01-07-2006.
Note: Entry 104 was added as per G.O.Ms. No.795,
dt. 02-09-2006 w.e.f. 01-07-2006.
Case Law : Held to be Taxable as Hard ware. CST Vs.
Mohd. Farooq. (1975) 35 STC 509.
Nails are not Declared Goods. Sree Venkata Durga
Aluminising Works Vs. State of A.P. (1986) 63 STC 445
(AP) : (1985) 1 APSTJ 169 (APHC).
Nakesar (Kabab Chini) (Spices).
Nakki.
Nalidar Coal.
Case Law: Held to be Coal. (1) CST Vs. Mittal & Sons.
1982 (49) STC 263 and (2) CST Vs. Punjab Coal & Kutti
Farm (1981) 47 STC 351.
Nalidixic acid. - HSN Code No.2918.30.30.
59
100(82)
100(118)
1
100(102)
88
1
1
1
1
102(33)
1
1
104
59
1
69
100(98)
5*
5*
5*
14.5**
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
14.5**
12.5
5*
5*
14.5**
5*
5*
IV
IV
IV
V
IV
IV
V
V
V
V
IV
V
V
IV
IV
V
IV
IV
Mut Nal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
355
Name Plates and Name Display Boxes.
Case Law: 1)Held to be not Furniture. Ramoji Rao
Vs. CCE. 2003 (161) ELT 494. 2) Plastic Name Plates
for Motor Vehicles are to be held as parts and
accesories of Motor Vehicles and are to be Classifi-
able under Headings 8708 and 8714 and not under
heading 39.26 i.e. articles of Plastics. Pragathi Silicons
Pvt. Ltd., Vs. CCE (2008) 51 STA 9 (SC).
Name Plates Embalm of Plastic.
Case Law: Held to be Plastic Articles. Pragathi Silicons
Ltd. Vs. CCE. (2001) 131 ELT 704.
Nannari Syrup.
Case Law: Is taxable as Soft drink K.G.Subramania
Pillai & Sons Vs. State of Tamilnadu (2006) 148 STC
151 (Madras F.B.).
Nannari Water.
Case Law: Held to be falling under item Aerated
Water and Bottled Soft Drinks whether or not
Flavoured or Sweetened. K.O. Angumanickam Vs. J.C.
(1994) 92 STC 166.
NAPA Slabs (Both Rough and Polished Flooring
Stones). HSN Code No.6801.
Naphtha.
Naphthalene Balls. HSN Code No.3808.99.10.
Case Law: Held to be Moth Repellens and also a Fun-
gicide. Jai Chemical Ind. Vs. CCE (CEGAT Order No.
1449/90- C, Dt. 20-12-1990) (Upheld by Supreme Court
in Civil Appeal No.4597/1994 Dt. 26-07-96. : Bengal
Chemicals & Phar. Ltd Vs. State of A.P. (2011) 53 APSTJ
162 (STAT).
Naphthalene. - HSN Code No.2707.40.00.
Note: This item was added as Sub-Entry 30 to main
Entry 100 by G.O.Ms. No. 502 Rev, dt. 01-05-2006.
But by G.O.Ms. No. 656, Rev. dt. 02-06-2006 the same
was omitted w.e.f. 01-05-2006.
1
1
1
1
42
1
20
1
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
14.5**
V
V
V
V
IV
V
IV
V
Nap Nam
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
356
Naphthenic Acids, their water-insoluble salts and
their esters. HSN Code No.3824.20.
Naphthenic Acids. - HSN Code No.3824.20.20.
Naphthionic Acid(1-naphthylamine-4-sulphonic acid).
HSN Code No.2921.45.31.
Napkins (Handloom).
Case Law: (1) Held to be Cotton Fabrics. DCM Co. Vs.
CTO. (1975) 36 STC 575 & (2) Radhika Vs. State of
Orissa (1977) 39 STC 93.
Napthalene, chlorinated. - HSN Code No.2903.69.60.
Napthalene, pure. - HSN Code No.2902.90.40.
Napthelene sulphonic Acid. HSN Code No.2904.10.30.
Narcotics.
Narrow Woven Fabric (Poly Propylene Tapes)
Narrow woven fabrics Art Silk Ribbon.
Nata De Coco.
National Flag.
Natural Abrasives, whether or not heat-treated.
HSN Code No.2513.
Natural Barium Carbonate (witherite).
SN Code No.2511.20.00.
Natural Barium Sulphate (barites); natural barium
carbonate (witherite), whether or not calcined, other
than barium oxide of Heading 2816-2511.
HSN Code No. 2503.
Note: 1) Entry 100 with subentries upto 179 was
added by the G.O Ms. No.502 Rev (CT-II) Dept, dt 1-
5-2006 w.e.f 1-5-2006. Upto 30.04.06 they were li-
able to tax at 12.5% under Schedule V. 2. The origi-
nal entry 7.2503 & 2511 Sulphur, Barytes is substi-
tuted by the present entries 7 and 7A Vide G.O.Ms.
No.656, Revenue (CT-II), 2nd June, 2006 w.e.f 01-
05-2006).
100(204)
100(204)
100(101)
45
100(83)
100(82)
100(84)
1
45
52
1
25
100(184)
100(7-A)
100(7-A)
5*
5*
5*
NIL
5*
5*
5*
14.5**
NIL
5*
14.5**
NIL
5*
5*
5*
IV
IV
IV
I
IV
IV
IV
V
I
IV
V
I
IV
IV
IV
Nap Nat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
357
Natural Barium Sulphate (barytes).
Natural Barium Sulphate (barytes); natural barium
carbonate (witherite) whether or not calcined, other
than barium oxide of heading 2816.
HSN Code No.2511.
Natural Barium Sulphate (other).
HSN Code No.2511.10.90.
Natural Barium Sulphate Lumps.
HSN Code No.2511.10.10.
Natural Barium Sulphate Powder.
HSN Code No.2511.10.20.
Natural Borates. - HSN Code No.2528.
Natural Corundum. - HSN Code No.2513.20.20.
Natural Essential Oil. - HSN Code No. 3301.
Natural Fertilisers.
Case Law : Held that the Natural Fertilisers like Cow-
Dung, Poultry Drop, Pig Dung, Neem-Cake, Cotton
Seed Cake and Lime Powder were not Chemical
Fertilisers. Natural Fertilisers Vs. State of A.P. (1985)
II APSTJ 226 (STAT).
Natural Fresh Flowers, Fresh Plants Saplings.
Natural Fullers Earth (Bentonite Powder).
HSN Code No. 2508-10.
Natural Garnet. - HSN Code No.2513.20.30.
Natural Gas. - HSN Code No.2711.11.00.
Natural Graphite. - HSN Code No.2504.
June, 2006 w.e.f 01-06-2006. Upto 31.05.06 they
Natural Gums.
Natural Indigo. - HSN Code No.3203.00.40.
100(7-A)
100(7-A)
100(7-A)
100(7-A)
100(7-A)
43
100(184)
100(197)
26
17
43
100(184)
1
100(183)
1
100(120)
5*
5*
5*
5*
5*
5*
5*
5*
NIL
NIL
5*
5*
14.5**
5*
14.5**
5*
IV
IV
IV
IV
IV
IV
IV
IV
I
I
IV
IV
V
IV
V
IV
Nat Nat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
358
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.
HSN Code No.6805.
June, 2006 w.e.f 01-06-2006. Upto 31.05.06 were
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.
HSN Code No.3913.
by the G.O MS. No 502 Rev (CT-II) Dept, dt 1-5-2006
w.e.f 1-5-2006. Upto 30-04-2006 these items were
laible to tax @ 12.5% as per Schedule V.
Natural Red Oxide Powder.
Natural Rubber Latex, whether or not Pre-
vulcanised. - HSN Code No.4001.10.
Natural rubber, balata, gutta percha, Guayule, chicle
and similar natural gums, in primary forms or in
plates, sheets or strips.HSN Code No.4001.
Natural Uranium and its compounds; alloys, disper-
sions (including cermets), ceramic products and mix-
tures containing natural uranium or natural uranium
compounds. - HSN Code No.2844.10.00.
Navaratan Oil (Ayurvedic Product).
Note: Clarified by the Government Memo.No.10247/
CT.II(1)/2009-1 dated : 29.04.2009.
100(218)
100(161)
43
100(166)
100(166)
100(74)
117
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
Nav Nat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
359
Nawars /Nawar Tape . - HSN Code.5806.31.20.
Upto 30.04.2009
From 01.05.2009
NDT Dye Penetrant, NDT Developer, NDT Cleaner
(Remover). HSN Code No.3824.
Neats Foot oil and fats from bone or waste.
HSN Code No.1506.00.10.
Neck Ties (Readymade Garments).
Case Law : Held to be Readymade Garments. ACTO
Vs. Central Stores (2001) 123 STC 338.
Necklace Made of Gold/Silver.
Needle Threader.
Needles for sutures and Tubular Metal Needles.
Needles IV & Butterfly Needles.
Needles of Gramophones.
Needles used for Sewing & Embroidery Machines.
Neel (Ultramarine Blue).
Neel with HSN Code No.3206.10.
Case Law: Is classifiable as pigment and falling un-
der industrial inputs. Ultramarine & Pigments Ltd.,
Bana Thopu, Chittoor District Vs. State of Andhra
Pradesh (STAT) 53 APSTJ 252.
Neem (Vepa) (Neem/Seeds - Oil Seeds).
Neem De Oiled Cake.
Neem Fruit powder.
Case Law: Is organic manure. Jyotirmayi neem prod-
ucts Vs. State of A.P. (STAT) 50 APSTJ 109 (2010).
Neem Oil.
Neem Oil Cake (Neem Ki Khalli).
41
60
100(204)
100(2)
52
2
1
88
88
1
55
1
100(123)
72(iii)
87
26
67
87
4
NIL
5*
5*
5*
1
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
5*
NIL
5*
5*
IV
I
IV
IV
IV
III
V
IV
IV
V
IV
V
IV
IV
IV
I
IV
IV
Nee Naw
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
360
Neem Seed powder.
Case Law:Is organic manure. Jyotirmayi neem
products Vs. State of A.P. (STAT) 50 APSTJ 109 (2010).
Neem, vepa (Azadi rachta indica).
Neera.
Neleton Catheters. - HSN Code No.30006.10.
Nelfinavir (Drugs used for the Treatment of AIDS
Patients)- (Life Savings Drugs).
Nellikai (Medicinal Herbs and Country Drugs).
Neon Sign Lamps.
Nettings Wire Woven w.e.f. 01-07-2006 - G.O.No.
795, dt. 29-06-2006
Network and Logic Analyser.
HSN Code No.9030.
Neutral Spirit.
Nevirapine (Drugs used for the Treatment of AIDS
Patients ) Life Saving Drugs).
New Pneumatic tyres of Rubber, of a kind used on
bicycles. - HSN Code No.4011.50.
News Papers Old and Discarded.
Case Law : Held to be General Goods. Ushodaya
Enterprises Ltd. Vs. CCT. (1998) 111 STC 711 (AP) (FB).
News Papers (New).
News Print in rolls or sheets. - HSN Code No.4801.00.
Newspaper Litho Graphic Ink.
HSN Code No.3215.19.20.
Newspaper Printing Ink. - HSN Code No.3215.11.20.
Nibbling Machines. - HSN Code No.8462.49.30.
Nibs.
NICD Batteries.
Case Law : Held to be Electronic Goods. State of A.P.
Vs. Amara Raja Batteries. (1998) 111 STC 664 (AP) :
(1998) 27 APSTJ 208 (APHC).
26
72(vii)
33
88
88
32
1
105
39
1
88
13
1
5
44
48
48
102(32)
68
1
NIL
5*
NIL
5*
5*
5*
14.5**
5*
5*
14.5**
5*
5*
14.5**
NIL
5*
5*
5*
5*
5*
14.5*
I
IV
I
IV
IV
IV
V
IV
IV
V
IV
IV
V
I
IV
IV
IV
IV
IV
V
NICD Nee
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
361
Nickel Mattes, Nickel oxide sinters and other inter-
mediate products of nickel Metallurgy.
HSN Code No.7501.
Nickel Ores and concentrates. - HSN Code No.2604.
by the G.O MS. No.502 Rev (CT-II) Dept, dt 1-5-2006
Nickel oxides and hydroxides.
HSN Code No.2825.40.00.
Nickel Plates, Sheets, Strip and Foils.
HSN Code No.7506.
Nickel Powder and Flakes. - HSN Code No.7504.
Nickel tubes, pipes and tube or pipes fittings (for
example, couplings, elbows, sleeves).
Nickel Unwrought. - HSN Code No.7502.
Nickel waste and scrap. - HSN Code No.7503.
Nickel-cadmium (Lead Acid Accumulators).
HSN Code No.8507.30.00.
Nickel-iron (Lead Acid Accumulators).
HSN Code No.8507.40.00.
Nifedipine. - HSN Code No. 2942.00.13.
Nigar seed (Guizotia abyssinica).
Nigar Seed Oil (Surgiya Ka Tel).
Night Vision Binoculors.
2010. Dated 12.05.2011.
Night Vision Goggles. - HSN Code No.9004.90.
2010. Dated 12.05.2011.
Nilgiri Oil/ Niligir Thailam.
Case Law : Held to be Ayurvedic Medicine. C.C.E. Vs.
Warner Hindusthan (1989) 42 ELT 33.
Niobium (columbium) and articles of this metal, in-
cluding waste and scrap. - HSN Code No.8112.
29(29)
100(10)
100(15)
100(55)
27(32)
27(34)
27(30)
27(31)
1
1
100(117)
72(vi)
67
1
113
88/117
27(66)
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
14.5**
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
V
V
IV
IV
IV
V
IV
IV
IV
Nio Nic
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
362
Niobium or tantalum ores and concentrates.
HSN Code No.2615.90.20.
Niobium, tantalum, vanadium or zirconium ores and
concentrates. - HSN Code No.2615.
Nitrates of potassium (other). HSN Code No.2834.29.
Nitrates of potassium. - HSN Code No.2834.21.00.
Nitric acid. - HSN Code No.2808.00.10.
Nitric Acid; Sulphonitric Acids. - HSN Code No.2808.
Nitrides. - HSN Code No.2850.00.20.
Nitrile-Function Compounds.
HSN Code No:2926.
w.e.f 1-5-2006.Upto 30.04.06 were liable to tax at
Nitrites. - HSN Code No.2834.10.
Nitrites; Nitrates - HSN Code No:2834.
Nitro Phosphate of any Description (Chemical Fer-
tilizers).
Nitrobenzene. - HSN Code No.2904.20.10.
Nitrogen (Gas). - HSN Code No.2804.
Case Law : Held to be Industrial Gas. Indian Oxygen
Ltd. Vs. State of Karnataka. (1990) 79 STC 351.
100(21)
100(21)
100(65)
100(65)
100(40)
100(40)
100(81)
100(106)
100(65)
100(65)
19
100(84)
100(36)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Nio Nit
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
363
Nitrogen containing by weight not less than 99.99%
of silicon. - HSN Code No.2804.61.00.
Nitrogen. - HSN Code No.2804.30.00.
Nitrogenous -Mineral or Chemical Fertilisers.
HSN Code No.3102.
Nitro-glycerine (Life Saving Drugs).
Nitrous Oxide.
Case Law: Is an anaesthetic and is Surgical Aid.
Southen Gas Ltd. Vs. State of Karnataka. (2004) 137
STC 68.
Nitrous oxide. - HSN Code No.2811.29.30.
N-methyl taurine. - HSN Code No.2922.49.20.
N-methyl-para-aminophenol sulphate (motol).
HSN Code No.2922.29.31.
Non - Judicial Stamp Paper Sold by Government
Treasuries.
Non Alcoholic Beverages and Aerated Drinks
including *Aerated Fruit Drinks.*w.e.f. 01-07-2008,
G.O.No.818, dt. 30-06-2008. From 01-07-2006 to 30-
06-2008 Aerated Fruit Drinks liable to Tax @ 5*%
under Entry 107.
Non Alcoholic Beverages Sold without a Brand Name.
Non Ferrous Alloys.
Non Ferrous Metals and Alloys and Extrusions
thereof.
Non Ferrous Metals and Alloys thereof.
Non Public Distribution System(NonPDS) Kerosene.
Non Refractory Surfacing Preparations for Facades,
Indoor Walls, False Ceiling or the like.
Non Soft Boards (Plywood).
Non Stick Wares, Kitchen Wares Including Heat
Resistant Cookware, Metal Ware and Metal Articles
(Utencials).
100(36)
100(36)
19
88
88
100(190)
100(102)
100(102)
27
1
1
27
27
27
1
1
1
7
5*
5*
5*
5*
5*
5*
5*
5*
NIL
14.5**
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
5*
IV
IV
IV
IV
IV
IV
IV
IV
I
V
V
V
IV
IV
V
V
V
IV
Non Nit
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
364
P.L. Plastics Vs. CCT, M.P. & Others (2012) 55 VST 278.
Non-agglomerated metal carbides mixed together or
with metallic binders. - HSN Code No.3824.30.00.
Non-Ferrous and Ferrous Metals and Alloys and
Extrusions thereof.
Non-judicial stamp paper sold by Government Trea-
suries, postal items like envelope, post card etc., sold
by Government, rupee note, when sold to the Re-
serve Bank of India and cheques loose or in book
form.
Non-Linear Junction Detector DT 881 RPF.
2010. Dated 12.05.2011.
Non-plastic Fire Clay. - HSN Code No.2508.30.10.
Non-plasticised Cellulore and its chemical derivates.
Non-plasticised Polymers of Vinyl chloride of other
Halogenated olefins, in primary formers.
Non-refractory mortars and concretes.
Non-woven fabrics. - HSN Code No.5603.13.00.
Note: Added by G.Q.Ms.No. 58, Rev. CT-II, dt. 25-1-
2012, w.ej 22-11-2011.
Noodles (All Types ).
Note : Noodle is a narrow strip of dried egg dough,
usually boiled and served in soups etc., (Random
Home Dictionary).Case Law: Noodles (Vermicelli) is
Maida. State of A.P. Vs. Karnatakam Govindayya Setty
& Sons (1984) 55 STC 160.
Nose Screw made of Gold/ Silver.
Nose Stud made of Gold/ Silver.
Note Book Computers (Laptop Computers).
HSN Code No. 8471.30.10
1
27
27
1
100(182)
100(160)
100(152)
1
127
1
2
2
39(3)(a)
14.5**
NIL
NIL
14.5**
5*
5*
5*
14.5**
5*
14.5**
1
1
5*
V
IV
I
V
IV
IV
IV
V
IV
V
III
III
IV
Not Non
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
365
Note Books of all Kinds Including Graph Books and
Laboratory Note Books.
Novo - Pan Doors /Windows /Panels.
Case Law : Held to be falling under Entry Plywood
in other Forms. State of A.P. Vs. Richwood Products
Pvt. Ltd. (1999) 29 APSTJ 136 (APHC) & State of A.P.
Vs. Marvel Building Products (2000) 118 STC 102 (AP).
NPK Complex of Various Grades (Chemical Fertiliz-
ers).
Nuclear fuels not elsewhere included or specified
Nuclear Fuels not elsewhere included or specified.
HSN Code No.2845.90.10.
Nuclear Magnetic Resonance Instruments.
HSN Code No.9027.80.40.
Nuclear Reactors. - HSN Code No.8401.10.00.
Nuclear Reactors; Fuel elements (cartridges), non-
irradiated. - HSN Code No.8401.30.00.
Nuclear Reactors; Machinery and apparatus for iso-
topic separation. HSN Code No.8401.
under Schedule V.
Nucleic acids and their salts, whether or not chemi-
cally defined; other hetero cyclic compounds.
HSN Code No.2934.
Nucleic acids and their salts; whether or not chemi-
cally defined; other heterocyclic compounds
2934.10.00. Compounds containing an unfused thia-
zole ring (whether or not hydrogenated) in the struc-
ture. HSN Code No.2934.
by the G.O MS.No.502 Rev (CT-II) Dept, dt 1-5-2006
w.e.f 1-5-2006.Upto 30.06.06.
25
1
19
100(75)
100(75)
103(21)
102(1)
102(1)
102(1)
16(7)
100(113)
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
Nuc Not
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
366
Number Chart.
Case Law: Held to be Books for Reading. Kannan
Art Calendars Vs.State of T.N. (2002) 128 STC 498.
Number Plates of Motor Vehicles.
Case Law: Held to be not Accessories of Motor Ve-
hicles, Jayawant Ramarao Nana Vs. The State of
Bombay (1952) 3 STC 117.
Nurse Call Systems / Patient Care Systems made of
small electronic circuits.
2008 dated 07.04.2010.
Nut Cracker.
Nutmeg (Jathika) mace and caramoms. HSN Code
No.0908.
Nutrient or Mixtures Elements Such as Iron ,Zinc,
Copper.
Nuts and Bolts that are used in automobile industrial
and diesel spare parts.
Nuts and Bolts Threaded or Tapped.
Nycil prickly heat powder.
Case Law: is drug (2008) 47 APSTJ 1 STAT.
Nylon Belts or Beltings.
Nylon Fish Net Twine. - HSN Code No.5607.50.10.
Nylon Fishing Nets / Fish Net Fabrics.
Case Law: Held to be Artificial Silk. State of A.P. Vs.
Polasanapalli Veeraju (1989) 9 APSTC 1.
Man made fabrics falling under the Entries 55.08 and
55.09 of Central Excise Tarrif Act-exempted.
State of Kerala Vs. K.P. Thankappa Nadar (2007) 9
VST 569.
Nylon in other Primary Forms.
HSN Code No.3908.90.20.
Nylon Jursi (Readymade Garments).
5
1
1
1
59(6)
19
104
104
88
12
100(216)
15
100(156)
52
NIL
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
NIL
5*
5*
I
V
V
V
IV
IV
IV
IV
IV
IV
IV
I
IV
IV
Nyl Num
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
367
Nylon Moulding Powder (other).
HSN Code No.3908.90.10.
Nylon Moulding Powder. - HSN Code No.3908.10.10.
Nylon Rope. - HSN Code No.5607.50.40.
Nylon Twine.
Case Law: Nylon Twine is to treated as Nylon Yarn.
Union of India Vs. Garware Nylons Ltd (1996) 87 ELT
12 SC : (1996) 8 Supreme 467.
Nylon Tyre Cord. - HSN Code No.5607.50.20.
Nylon Yarn.
Case Law: Held to be Artificial Silk Yarn.
Polasanapalli & Co. Vs. State of A.P.(1985) 1 APSTJ 167.
O-, M-, P-Phenylenediamine, diaminotoluenes, and
their derivatives; salts thereof. HSN Code No.2921.51.
O-Acetylsalicylic acid, its salts and esters.
HSN Code No.2918.22.00.
Oats.
Note: Added by Act No.4 of 2009, w.e.f. 1-1-2009.
Octanol (octyl alcohol) and isomers thereof.
O-diaminotoluene. - HSN Code No.2921.51.40.
Odomos.
Case Law: Held to be Preventive Medicine. CST Vs.
Balsara Hygine Products Ltd. (1986) 17 STL 206 (All).
Office Desk Materials Including Punching Machines
and Staplers Machines.
Office Files of all Kinds.
Office Stamp Stands and Stamp Ink Pads.
Office Stationery including computer stationery.
HSN Code No.4820.
Office Stationery Like Writing Pads and Account
Ledgers.
Office Stationery made either of Plastic or of Paper
Board.
100(156)
100(156)
100(216)
6
100(216)
6
100(101)
100(98)
122
100(85)
100(101)
88
25
25
25
25
25
25
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Off Nyl
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
368
Office supplies of a kind classified as stationery other
than pins, clips, and writing instruments.
Offset printing machinery.
HSN Code No.8443.
Offset Printing Paper.
Oil Bound Distempers (Paints).
Oil cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of ground-nut oil. - HSN Code No.2305.
Oil cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of vegetable fats or oils, other than those
of HSN Code No: 2304 or 2305. - HSN Code No. 2306.
Oil cake and other solid residues whether or not
ground or in the form of pellets, resulting form the
extraction of soyabean oil. - HSN Code No.2304.
Oil Cakes and Deoiled cakes other than Soya Bean
De-oiled cake *Subs. for Sl.No.87 by Act 20 of2009,
w.r.e.f. 1-3-2009.
Oil Colours in Cakes or in Liquid Forms (Stationery
Goods).
Oil Engines upto a capacity of 10 HP parts and
accessories thereof. Note: The original entry
17.Centrifugal, monobloc and submersible pumps
is substituted by the Act No 23 of 2005 dated 26th
Oct 2005 w.e.f 18-8-2005. Up to 17.08.2005 it was
Oil Expeller. - HSN Code No.8479.20.10.
Oil extended natural Rubber.
HSN Code No.4001.29.40.
Oil extended styrene butadiene Rubber.
HSN Code No.4002.19.10.
Oil Gauge (used in Automobiles).
HSN Code No.9026.10.20.
Oil of Olay.
25
102(18)
44
1
87
87
87
87
25
17
102(42)
100(166)
100(167)
103(20)
1
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
Off Oil
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
369
Case Law: (1) Held to be Barrier Cream. EESPI
Industries & Chemicals Vs. Collector. 1996 (82) ELT
444 (SC). (2) Oil of Olay (Barrier Cream) is not
Medicine since they are used to prevent damage to
the Skin by Mechanical, Chemical or Bacteriological
action. ESPI Industries & Chemicals (P) Ltd. Vs. CCE.
1995 SUPP (3) SCC 210.
Oil or petrol-filters for internal combustion engines.
HSN Code No.8421.23.00.
Oil Seed Crushing or Grinding Machinery including
purifying tanks.
HSN Code No.8479.20.10.
Oil Seals used for Tractors.
Oil Seeds (Specified Items Only).
Oil Tanker (Empty).
Note: All packing materials except Storage Tanks
made of any material are liable to be taxed @ 4% as
per Entry 91 of Sch.IV to VAT Act.
Oil Well Cement.
Case Law: Oil Well Cement Class G (HSR type) is
different from Cement. ONGC Ltd. Vs. Govt. of A.P. &
Others. (2004) 39 APSTJ 183 (APHC) (2008) 11 VST
903 (AP).
Oil Well Chemicals. - HSN Code No.3824.90.26.
Oilbanum or Frankincense.
HSN Code No.1301.90.32.
Oils and other products of the distillation of high tem-
perature coal tar similar products in which the weight
of the aromatic constituents exceeds that of the non
aromatic constituents. - HSN Code No.2707.
Note: 1) Entry 100 with subentries upto 179 was
added by the G.O MS.No 502 Rev (CT-II) Dept, dt 1-5-
2006 w.e.f 1-5-2006.Upto 30.04.06 were liable to tax
1
102(42)
63
72
1
1
100(148)
1
100(27)
14.5**
5*
5*
5*
14.5**
14.5**
5*
14.5**
5*
V
IV
IV
IV
V
V
IV
V
IV
Oil Oil
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
370
2.The original entry in Sl.No 27. 2707.10.00 Benzole
is substituted Vide G.O. Ms. No.656, Rev (CT-II), 2nd
June, 2006 w.e.f 01-05-2006). HSN Code No.2707.
Oil-seed Crushing or Grinding Machinery including
Purifying Tanks. HSN Code No.8479.20.10.
Ointments.
Old Aluminium Vessels (Utensils).
Old and Discarded News Papers.
Case Law: Held to be not News Papers to be Exempt
from Tax as per Entry 54 of List II of Sch. VII to the
Constitution of India. To be taxed as Unclassified
Goods. Ushodaya Ent. Ltd. Vs. CCT. (1998) 111 STC 711
(AP) (FB): (1998) 26 APSTJ 225 (APHC)(FB).
Old Brass/Copper Vessels (Whether Worn - Out or
Beaten)
Old Discarded, Unserviceable or Obsolete Machinery
- (Iron Scrap).
Old empty beer/liquor bottles purchased from hawk-
ers and unregistered dealers.
Old Gold/Silver Ornaments.
Old Stainless Steel Vessels (Whether Worn Out or
Beaten).
Old/Condemned Tyres and Tubes.
Case Law: Held to be Taxable same as New Tyres &
Tubes. M.H. Sharma Vs. State of A.P. (1986) 3 APSTJ
192 (STAT).
Oleic Acid. - HSN. Code No.3823.12.00.
Oleum. - HSN Code No.2807.00.20.
Note: This was added by G.O.Ms.No.502, dated
at 12.5%.
Oleyl Alcohol. - HSN Code No.3823.70.30.
Olive Oil and its fractions whether or not refined but
not chemically modified. - HSN Code No.1509.
102(42)
88
7
1
7
71
90
2
27
1
100(147)
100(39)
100(147)
67(3)
5*
5*
5*
14.5**
5*
5*
5*
1
5*
14.5**
5*
5*
5*
5*
IV
IV
IV
V
IV
IV
IV
III
IV
V
IV
IV
IV
IV
Oli Oil
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
371
Case Law: Held to be Vegetable Oil. S.K. Financial Ser-
vices Vs. CCE.1994 (69) ELT 653 affirmed in 1996 (87)
ELT A 134 (SC).
Omni Buses.
One Day Old Chicks.
Case Law: Are Live Stock. Live Stock means: Farm
animals, with the exception of poultry. In Western
countries the category encompasses primarily cattle,
sheep, pigs, goats, horses, donkeys, and mules; other
animals, such as buffalo, oxen, or camels, may
predominate in the agriculture of other areas. State
of A.P. Vs Bhagya Lakshmi Hatcheries Pvt. Ltd (2001)
121 STC 218 (AP) affirmed by Supreme Court in (2004)
39 APSTJ 192 (SC).
Onion Skin Paper.
Case Law : Held to be Printing Paper. Pudumjee Pulp
& Paper Mills Ltd. Vs. CCE. 2000 (125) ELT 1075.
Onions.
Opacifying preparations for X-ray examination;
diagnostic reagents designed to be administered to
the patient. - HSN Code No.3006.30.00.
Opaque Laminating Base Paper.
OPC Grade Cement.
Openwell Submerible Monoblocs (Pumpsets).
Opium.
Opthalamic Lenses. - HSN code No.9001.30.
Optical Fiber Fusion splicer machine.
2007 dated 30.07.2009.
Optical fibre and optical fibre bundles and cables.
HSN code No.9001.10.00.
Optical fibre bundles and cables, U.T.P. (unshealded
twisted pair) Cables, Panel face plate, connectors -
10/Modular plug, Copper Patch Cords, Fibre Cable,
Fibre Patch Cords, Fibre Light, Interface Units and
other Fibre accessories.
1
24
44
18
88
44
1
17
1
113
1
39(27)
39
14.5**
NIL
5*
NIL
5*
5*
14.5**
5*
14.5**
5*
14.5**
5*
5*
V
I
IV
I
IV
IV
V
IV
V
IV
V
IV
IV
Opt Omn
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
372
Case Law : Fall under Entry 39 of APVAT Act. Zeus
Technologies Vs. State of AP (2011) 53 APSTJ 247
(STAT).
Optical Fibre Cable. - HSN code No.8544.70.
Optical Frames /Lenses - HSN Code No.9003.
Upto 30-06-2006
From 01-07-2006.
Note: Entry 113 was added by G.O.Ms. No. 795, Rev.
dt: 29-06-2006 w.e.f. 01.07.2006.
Optical whitening agents. - HSN Code No.3204.20.10.
Oraganic derivates of hydrazine or of hydroxylamine.
HSN code No.2928.
Oral Contraceptive Pills.
Orbital shaking incubators. - HSN Code 8419.89.90.
Order Books (Printed Materials).
Ordinary Polished Stones.
Ore of Iron (Iron Ore).
Ore of Manganese (Manganese Ore).
Ores & Minerals.
Ores and concentrates. - HSN Code No.2617.
by the G.O MS. No.502, Rev (CT-II) Dept, dt 1-5-2006
Organic composite solvents and thinners, not else-
where specified or included; prepared paint or var-
nish removers. - HSN Code No.3814.00.
Organic composite solvents and thinners, not else-
where specified or included.
HSN Code No.3814.00.10.
39(26)
1
113(ii)
100(121)
100(108)
9
1
47
42
43
43
43
100(23)
100(143)
100(143)
5*
12.5
5*
5*
5*
NIL
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
IV
V
IV
IV
IV
I
V
IV
IV
IV
IV
IV
IV
IV
IV
Org Opt
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
373
Organic Compounds (all kinds). - HSN Code No.2931.
at 12.5%.
Organic Compounds (all others).
HSN Code No.2942.00.90.
at 12.5%.
Organic derivatives of Hydrazine or of Hydro
Xylamine. - HSN Code No.2928.
Organic Derivatives of Hydrazine or of hydro
xylamine. - HSN Code No.2928.
at 12.5%.
Organic manures excluding deoiled-cakes.
Organic other compounds. - HSN Code No.2942.
Organo organic compounds. - HSN Code No.2931.
by the G.O MS. No 502, Rev (CT-II) Dept, dt 1-5-2006
w.e.f 1-5-2006. Upto 30.04.2006 they were liable to
tax at 12.5% under Schedule V.
Organo organic other compounds.
HSN Code No.2931.
Organo-arsenic compounds.
HSN Code No.2931.00.20.
Organo-in organic compounds (Others).
HSN Code No.2931.
Organo-mercury compounds.
HSN Code No.2931.00.10.
Organo-Sulphur compounds.
HSN Code No.2930.
100(110)
100(117)
16(3) &
100(117)
100(108)
26
88
100(110)
100(110)
100(110)
100(110)
100(110)
100(109)
5*
5*
5*
5*
NIL
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
I
IV
IV
IV
IV
IV
IV
IV
Org Org
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
374
Note : This Entry was added by G.O.Ms.No.502, dated
at 12.5%.
Ornaments made of Gold/ Silver.
Case Law : Held that the Gold or Silver Ornaments
Purchased for Melting and Making of New Articles
do fall under this Entry. Manchukonda Jewellery
House Vs. CTO. (1990) 10 APSTJ 74 (APHC) :(1991) 80
STC 195 (AP).
ORS-L Plus Drink flavored with fruit juices such as
Lemon, Orange and Apple.
2010. Dated 12.07.2011.
Orthaheel Biochemical Gel Heel Device.
Authority: CCTs. Ref.No.PMT/P&L/A.R.Com/8/2011
Dated 28.12.2011.
Orthaheel Regular Orthotic.
Dated 28.12.2011.
Orthaheel Shock Absorber Orthotic.
Dated 28.12.2011.
Orthaheel Workforce Ortholic.
Dated 28.12.2011.
Ortho anisidines. - HSN Code No.2922.22.10.
Ortho chloro paranitroaniline.
HSN Code No.2921.42.12.
Ortho dichlorobenzene. - HSN Code No.2903.61.20.
Ortho nitrochlorobenzene. HSN Code No.2904.90.40.
Ortho nitrotoluene. - HSN Code No.2904.20.40.
Ortho phenetidine (2-amino-phenitole).
HSN Code No.2922.22.30.
Ortho phenyl sulphonyl H-acid.
HSN Code No.2922.21.70.
2
1
1
1
1
1
100(102)
100(101)
100(83)
100(84)
100(84)
100(102)
100(102)
1
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
III
V
V
V
V
V
IV
IV
IV
IV
IV
IV
IV
Ort Orn
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
375
Ortho toluidine. - HSN Code No.2921.43.30.
Orthopaedic appliances that covered under.
Orthopaedic or fracture appliances.
Orthopaedic or fracture applicances.
Orthopedic appliances covered under.
Orthopedic Implants.
Orthopedic implants and artificial joints for handi-
capped persons.
Orthopedic or fracture appliances for handicapped
persons..
Orthotics (Aids and implements to treate Physically
Disadvantaged).
Oscilloscopes, spectrum analyzers and other instru-
ments and apparatus for measuring or checking elec-
trical quantities, excluding meters of heading 9028:
of instruments and apparatus for measuring or de-
tecting alpha, beta, gamma, x-ray, cosmic or other
ionizing radiation. - HSN Code No.9030.
Osxillium Savivum (Medicinal Herbs and Country
Drugs).
Other Pacemakers for stimulating heart muscles ex-
change parts and accessories used for handicapped
persons (Otherwise taxable at 5% as per Entry 111
of IV Schedule.. - HSN Code No.9021.9.
Other Abrasive Paper. - HSN Code No.6805.20.40.
100(101)
2
2
2
2
111
2
2
2
103(23)
32
2
100(218)
5*
NIL
NIL
NIL
NIL
5*
NIL
NIL
NIL
5*
5*
NIL
5*
IV
1
1
1
1
IV
I
I
1
IV
IV
I
IV
Oth Ort
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
376
Other Aids and Implements used by handicapped
persons (Parts and accessories).
Other amino-resins. - HSN Code No.3909.30.
Other Articles of Copper. - HSN Code No.7419.99.90.
Other articles of plastics and articles of other mate-
rials of headings 3901 to 3914. - HSN Code No. 3926.
Other Articles of unhardened gelatin.
HSN Code No.9602.00.40.
Other Balances. - HSN Code No.9016.00.20.
Other Boring Machines. - HSN Code No.8459.40.
Other breathing appliances and gas masks, exclud-
ing protective masks having neither mechanical
parts nor replaceable filters.
HSN Code No.9020.00.00.
Other casting articles of iron or steel and other ma-
terials. - HSN Code No.7325.
Other cellulose ethers. - HSN Code No.3912.39.19.
Other cellulose ethers. - HSN Code No.3912.39.29.
Other clays (not including expanded clays of heading
6806), andalusite,kyanite and sillimanite, whether or
not calcined; mullite; chamotte or dinas earths.
HSN Code No.2508.
Other Clays. - HSN Code No.2508.40.
Other derivatives of malonylurea (barbituric acid);
salts thereof. - HSN Code No.2933.54.00.
Other distilling equipment. HSN Code No.8419.40.20.
Other drawing, marking-out or mathematical calcu-
lating instruments. HSN Code No.9017.20.
Other equipment for the heat treatment of materi-
als by induction or dielectric loss.
HSN Code No.8514.40.00.
Other esters of salicylic acid and their salts.
Other Fibre Accessories. HSN Code.8537.10.00.
2(4)
100(157)
100(223)
100(207)
1
103(14)
102(29)
103(17)
100(223)
100(160)
100(160)
100(182)
100(182)
100(112)
102(2)(e)
103(15)
102(45)
100(98)
1
NIL
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
I
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
Oth Oth
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
377
2009. Dated 03.09.2010.
Other fibre doubling or twisting machines.
HSN Code No.8445.30.90.
Other furnaces and ovens. - HSN Code No.8514.30.
Other gas-operated machinery and apparatus.
Other high tension porcelain solid core insulators.
HSN Code No.8546.20.40.
Other including cyclotrons. HSN Code No.8543.19.90.
Other instruments and apparatus using optical ra-
diations (UV, visible, IR). - HSN Code No.9027.50.
Other instruments and apparatus, specially designed
for telecommunications (for example, cross-talk
meters, gain measuring instruments, distortion fac-
tor meters, psophometers). HSN Code No.9030.40.00.
Other instruments and apparatus.
Other instruments and appliances.
Other instruments and appliances.
Other instruments or apparatus.
Other instruments, appliances and machines.
HSN Code No.9031.80.00.
Other instruments. - HSN Code No.9017.80.
Other instruments. - HSN Code No.9025.80.
Other interchangeable tools. - HSN Code No.8207.90.
Other Kitchen Machines. - HSN Code No.8419.81.20.
Other Knitting Machines for wool.
HSN Code No.8447.20.20.
Other Lactams. - HSN Code No.2933.79.00.
Other Lactones. - HSN Code No.2932.29.
Other Lead-acid accumulators.
HSN Code No.8507.20.00.
102(20)
102(45)
102(38)
100(225)
1
103(21)
103(23)
103(21)
103(12)
103(13)
103(20)
103(24)
103(15)
103(19)
103(6)
102(2)(h)
102(22)
100(112)
100(111)
100(224)
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Oth Oth
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
378
Other low tension porcelain insulators including tele-
graph and telephone insulators.
HSN Code No.8546.20.50.
Other Machinery and apparatus.
HSN Code No.8468.80.00.
Other machinery for making up paper pulp, paper
or paperboard, including cutting machines of all
kinds. - HSN Code No.8441.
Other machinery, apparatus and equipment.
Other machinery. - HSN Code No.8437.80.
Other machinery for the industrial preparations or
manufacture of food or drink. HSN Code No.8438.80.
Other machinery. - HSN Code No.8441.80.00.
Other machinery. - HSN Code No.8453.80.00.
Other machines and appliances for testing hardness,
strength, compressibility, elasticity or mechanical
properties of materials (for example, metal, wood,
tixtiles, paper, plastics). - HSN Code No.9024.80.
Other machine-tools for working metal, or cermets,
without removing material. - HSN Code No.8463.
Other magnetic tapes of a width exceeding 6.5mm.
Other Oils & their fractions obtained solely from ol-
ives, whether or not refined, but not chemically
modified, including blends of these oils or fractions
with oils or fractions of. - HSN Code No.1509.
HSN Code No.1510.
Other organic compounds. - HSN Code No.2942.00.
Other organo-inorganic compounds.
HSN Code No.2931.
Other organo-inorganic compounds.
100(225)
102(38)
102(16)
102(17)
102(11)
1
102(16)
102(24)
102(39)
102(40)
102(48)
102(33)
39(13)(e)
67(4)
100(117)
16
100(110)
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Oth Oth
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
379
Other packing containers, including record sleeves.
Other packing or wrapping machinery (including
heat-shrink wrapping machinery).
HSN Code No.8422.40.00.
Other paper or paperboard made mainly of bleached
chemical pulp, not coloured in the mass.
HSN Code No.4707.20.00.
Other paper, paperboard, cellulose wadding and
webs of cellulose fibres, cut to size or shape; other
articles of paper pulp, paper, paperboard, cellulose
wadding or webs of cellulose fibres.
HSN Code No.4823.
Other parts of aeroplanes or helicopters.
HSN Code No.8803.30.00.
Other parts of Metal Rolling Mills and Rolls thereof.
HSN Code No.8455.90.00.
Other plates, sheets, film, foil and strip, of plastics,
non-cellular and not reinforced, laminated, sup-
ported or similarly combined with other materials.
HSN Code No.3920.
Other polyethers. - HSN Code No.3907.20.
Other Rotary Head and Ram type.
HSN Code No.8462.29.30.
Other Sacks and Bags, including Cones.
HSN Code No.4819.40.00.
Other Seals used for packing made of base metals.
HSN Code No.8309.90.30.
Other slag and ash, inlcuding seaweed ash (kelp); ash
and residues from the incineration of municipal
waste. - HSN Code No. 2621.
Other stearic acid or stearin.
HSN Code No.3823.11.90.
Other sugars, including chemically pure lactose,
maltose, glucose and fructose, in solid form; sugar
100(171)
102(7)
100(214)
100(173)
102(47)
102(26)
100(164)
100(155)
102(32)
100(171)
100(179)
100(186)
100(147)
100(5)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Oth Oth
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
380
syrups not containing added flavouring or colouring
matter; artificial honey, whether or not mixed with
natural honey; caramel.
HSN Code No. 1702
Other than prevulcanised Natural Rubber.
HSN Code No.4001.10.20.
Other threading or tapping machines.
Other tubes and pipes (for example, welded, riveted
or similar closed) having circular cross-sections, the
external diameter of which exceeds 406.4mm of iron
or steel. - HSN Code No.7305.
Other tubes and pipes and hollow profiles (for ex-
ample, open seam or welded, riveted or similarly closed),
of iron or steel - HSN Code No.7306.
Other video control units. - HSN Code No.8543.89.52.
Other Vinyl chloride copolymers.
HSN Code No.3904.40.00.
Other waste and scrap. - HSN Code No.8548.10.90.
Other wire making machines.
HSN Code No.8463.10.20.
Other, for dental uses. - HSN Code No.9022.13.00.
Other, for medical, surgical or veterinary uses.
Other, including mixtures of colouring matter of two
or more of the sub-headings. - HSN Code No.3204
11 to 3204.19. : HSN Code No.3204.19.
Other, including unsorted waste and scrap.
HSN Code No.4707.90.00.
Other, of polyethylene or polypropylene strip or the
like. - HSN Code No.6305.33.00.
Outer Casings of Air Conditioners.
Case Law : Held to be Parts of Air-Conditioners. Dy-
namic Industries. Vs. CCE 2001 (130) ELT 886.
Oval Tine.
100(166)
102(29)
70(18)
70(19)
1
100(152)
100(227)
102(33)
103(18)
103(18)
100(121)
100(214)
100(174)
1
1
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
V
V
Oth Ova
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
381
Oven Baked Bricks.
Case Law: Held that Oven Baked Bricks and
Sunndried Bricks are Taxable as Bricks. Advance
Bricks Company Co. Vs. Assessing Authority (1987) 67
STC 233 (SC).
Ovens (Ordinary).
Ovens and Microwave Ovens.
Over Head and Slide Projectors and Lenses (Cin-
ematographic Equipments).
Case Law : Held to be falling under Cinematographic
Equipment. Electro-Photonics India (P) Ltd. Vs. State
of A.P. (2001) 122 STC 232 (AP).
Overhead cranes & Conveyors.
2007 dated 30.07.2009.
Ovoids and similar solid fuels manufactured.
HSN Code No.2701.
Oxalic Acid. HSN Code No.2917.11.10.
Oxides of boron: Boric acids. - HSN Code No.2810.
at 12.5%.
Oxides, hydroxides and peroxides of strontium or
barium. HSN Code No.2816.40.00.
Oxyclozanide. - HSN Code No.2942.00.33.
Oxygen Medicinal - HSN Code.2804.40.10.
Case Law : Medical Oxygen and Nitrous Oxide used
only in Hospitals for Patients to be taxed under Medi-
cine not under liquified gases. Southern Gas Ltd. Vs.
State of Kerala (2005) 139 STC 504.
Oxygen other than Medical Oxygen.
Oxygen therapy apparatus.
HSN Code No.9019.20.10.
Oxygen, Medical Grade - HSN Code No.2804.40.10.
3
1
1
1
1
69
100(97)
100(42)
100(47)
100(117)
88
100(36)
103(16)
88
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
V
V
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
Ove Oxy
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
382
Oxygen-function amino-compounds - HSN Code
No.2922.
O-Xylene. - HSN Code No.2902.41.00.
Oxyphenbutazone. - HSN Code No.2933.19.80.
Ozone therapy, oxygen therapy, aerosol therapy,
artificial respiration or other therapeutic respira-
tion apparatus. - HSN Code No.9019.20.
P.C.C. Pipes and Fittings.
Upto 30.06.2008
From 01.07.2008 to 23.08.2011
From 24.08.2011. As per Act No.11/2012 w.e.f.
24.08.2012.
P.V.C and Plastic Water Supply Items.
P.V.C Coated Paper.
Case Law: Held to be Paper. Viny Pap Sales Depot. Vs.
State of T.N. (1977) 40 STC 317.
P.V.C Belt Conveyor. - HSN Code No.3926.90.10.
P.V.C Covered Insulated Winding Wire.
Case Law: Held to be Spare Part of Pumpsets (Elec-
tric Motors and Submersible Pumpsets). CST Vs.
Patidar Trg.Cor. (2000) 118 STC 412.
P.V.C Granules. - HSN Code No. 3904.21.10.
P.V.C Junction Boxes.
P.V.C Pipes and Fittings.
P.V.C Pipes P.V.C Hoses and Tubes.
P.V.C Sheets.
P.V.C Tubes and Fittings Including Flexible and Rigid
Pipes.
P.V.C Water Tanks.
Case Law: Held to be Plastic Articles. (1995) 20 APSTJ
182 (STAT) ; 24 APSTJ 129 (STAT).
100(102)
100(82)
100(112)
103(16)
1
45(20)
45(20)
45
44
12
17
100(152)
1
45
45
1
45
1
5*
5*
5*
5*
12.5
4
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
5*
14.5**
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
V
IV
V
O`l
xy
P.V.C.
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
383
P.V.C. Cloth, Waterproof cloth, Tarpaulin, Rexine and
vehicle covers made from PVC cloth, waterproof
cloth, Tarpaulin and Rexine Products.
Note: Subs. for Sl.No.86 by Act 20 of 2009, w.r.e.f.
23-7-2009.
Packaged Drinking Water sold in returnable Plastic
Containers.
Packaging Films.
Case Law: It is to be taxed as packing material. Ex-
cellent Gravure Industries Vs. State of Assam & Others
(2012) 56 VST 129 (Gau).
Packed Bed Columns / Towers for Effluent Treat-
ment (Water Pollution Control Equipments).
Packed or Un Packed Pickles.
Upto 30-06-2006
From 01-07-2006 on wards
Packing Accessories of Base Metal.
HSN Code No.8309.
Packing and Wrapping Paper.
HSN Code No.4823.90.13.
Packing Bags.
Packing Cases, Boxes, Crates, Drums and similar
packing of wood; cable-drums of wood; pallets, box
pallets and other load boards, of wood; pallet collars
of wood. - HSN Code No.4415.
Packing containers of paper, paper board whether
in assembled or unassembled condition.
HSN Code No.4819.
Packing for accommodating connectors.
HSN Code No.3923.10.40.
Packing Material.
Note : Meaning - The word when used is reference
to carriage, means place goods together in box or
86
1
90
1
1
107
90(18)
100(173)
90(10)
90
90(5)
90(7)
100(165)
90
5*
14.5**
5*
14.5**
12.5
5*
5*
5*
5*
5*
5*
5*
5*
IV
V
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
PVC Pac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
384
container or clothing in bundle to prepare for trans-
portation - Expression Packing Material is wide
enough to include any kind of material which serves
purpose of packing and storage.
Case Law: State of Karnataka Vs. Jyothi Gas (Pvt), Ltd.,
2010(69) Kar.L.J.33.
Packing Material (all kinds) including Hessian Cloth
and Jute Twine but excluding Storage Tanks made
of any Materials.
Case Law: (1) Bottles of all types, H.D.P.E Woven
Sacks, Gunnies and all types of Containers are Pack-
ing Material. Keshava Traders Vs. State of A.P. (2004)
39 APSTJ 26 (STAT). (2) Gunnies are Packing Mate-
rial. Keshava Traders Vs. State of A.P. (2004) 39 APSTJ
26 (STAT). (3) Wooden Crates/Boxes used for Pack-
ing Glass Sheets are Packing Material. CCE Vs.
Hindustan Safety Glass Works Ltd. 2005 (181) ELT
178 (SC).
Packing Material and Packing Material Scrap.
Packing Material made of Wood. HSN Code No.4415.
Packing or Wrapping Machinery (including Heat-
Shrink Wrapping Machinery).
HSN Code No.8422.40.00.
under Schedule V.
Packing Paper. - HSN Code No.4821.
Paddles (Water Pollutions Control Equipments).
Paddy (Oryza sativa L). - HSN Code No.1006.10.90.
Paddy Husk Dust (Ash).
Paddy Husk. - HSN Code No. 2302 (except HSN Code
No. 2302.10 & 2302.20).
90
90
90
102(7)
100(172)
1
84
41
41
5*
5*
5*
5*
5*
14.5**
5*
NIL
NIL
IV
IV
IV
IV
IV
V
IV
I
I
Pac Pad
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
385
Case Law: Paddy Husk and Rice Husk are two dif-
ferent commodities. (CTT Vs. Shadilal enterprises
(2006) UPTC 14.
Paddy Straw.
Padlocks.
Upto 30-06-2006
Pads i.e. Letter Pads & Writing Pads.
HSN Code No.4820.10.20.
Pagers. - HSN Code No.8527.90.11.
Paijama (Readymade Garments).
Paint Removers Materials used in Painting and
Vanishings.
Painters Fillings (Paints).
Painting equipment, including electrostatic
phosphating and powder coating equipment.
HSN Code No.8424.24.10.
Paints, Colours and Enamels.
Palaramarel Silver (Bullion).
Pale Crepe. - HSN Code No.4001.29.20.
Pallets. - HSN Code No.4415.
Palm Jaggery.
Case Law : Held to be different from Cane Jaggery.
K.Subramania Pillai & Others Vs. State of Madras
(1970) 25 STC 196) (SC).
Palm Baskets/Palm Stalks.
Palm Fatty Acid.
Palm Fibre Products.
Palm Oil and its fractions whether or not refined but
not chemically modified (including R.B.D Palmoleine
Oil). - HSN Code No.1511.
Palmoline Oil.
Palmyarah Sugar Candy.
Case Law : Held to be not different from Cane Sugar
Candy. Dulal Chandra Bhar & Oth. Vs. CTO (1976) 37
STC 576.
3
1
105
25
39(16)(a)
52
1
1
1
1
1
100(166)
90(5)
1
1
1
1
67
67
1
NIL
12.5
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
1
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
14.5**
I
V
IV
IV
IV
IV
V
V
V
V
I
IV
IV
V
V
V
V
IV
IV
V
Pad Pal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
386
Palmyra sugar. - HSN Code No.1702.90.10.
Palymyra Fibre and Stalks.
Pan (Betel Leaves).
Pan Masala (Khara Masala). Upto 13.09.2011.
From 14.09.2011.
Pan Parag.
Upto 31-01-2008
From 01-02-2008 to 3.9.2011. (First Sales).
From 14.09.2011
Case Law: Is tobacco KVR Marketing Vs. State of AP
(2005) APTTR 25..
Pancretin pure (excluding medicament).
HSN Code No. 3507 90 20
Paneer.
Upto 30-06-2008
From 01-07-2008
Note: Added to Entry 107 by G.O.Ms. No. 818 Rev, dt.
30-06-2008 w.e.f. 1/7/2008.
Panel Boards /Doors.
Panel. HSN Code.85371000. (For electric or distri-
bution of electricity).
2009. Dated 03.09.2010.
Pans (Utensils).
Note:The original entry 7. Aluminum utensils and
enameled utensils was substituted by the Act No. 23
of 2005 dated 26th Oct, 2005 w.e.f. 18.08.2005. Upto
17.08.2005 were liable to tax at 12.5% under Sched-
ule V.
Pantaloon/Pants/Panty (Readymade Garments).
Pantograph. - HSN Code No.9017.20.30.
Papad.
100(5)
24
4
6
6
47
6
6
100(133)
1
107
1
1
7
52
103(15)
112
5*
5*
NIL
25
20
NIL
25
20
5*
12.5
5*
14.5**
14.5**
5*
5*
5*
5*
IV
IV
I
VI
VI
I
VI
VI
IV
V
IV
V
V
IV
IV
IV
IV
Pal Pap
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
387
under Schedule V.
Papain, Pure, of pharmaceutical grade.
HSN Code No.3507.90.71.
Paper Printing.
Paper Writing.
Paper Bags (Whether Printed or not)(Packing Mate-
rial). HSN Code No.4819.
Case Law : Held to be Containers. Guptha Bros. Vs.
State of A.P. (STAT) T.A. No.295/75 Dt. 29.11.1975.
Paper Cone for loudspeaker.
HSN Code No.4823.90.15.
Paper Cups, Glasses and Plates.
Paper Cutter (Stationery Articles).
Paper Cutting Machines, excluding Machines with
devices such as automatic programme cutting or
three knife trimmers.
HSN Code No.8441.10.10.
Paper Envelopes (Whether Printed or Not) Other
than Sold in Post Office.
Paper Envelops Sold in Post Office.
Paper for Cigarette Filter Tips.
HSN Code No. 4823.90.14.
Paper impregnated or coated with insecticide.
HSN Code No.3808.10.92.
Paper labels of all kinds whether or not printed fall-
ing under. - HSN Code No.4821.
Paper Laminated Hessian Jute.
HSN Code No.6305.10.70.
Paper Laminating Machine.
HSN Code No.8439.30.10.
Paper licenses issued for Software products.
Paper Napkins. - HSN Code No.4818.20.10.
100(133)
44
44
90(7)
100(173)
110
25
102(16)
25
27
100(173)
100(140)
90(8)
100(174)
102(15)
2
44(2)
5*
5*
5*
5*
5*
5*
5*
5*
5*
NIL
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
I
IV
IV
IV
IV
IV
IV
IV
Pap Pap
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
388
Paper of all Kinds and News Print.
Paper of all kinds. - HSN Code No.4801 to 4817.
Paper or Paper Board Labels of all kinds, whether
or not printed. HSN Code No.4821.
Paper or Paper Board made mainly of Mechanical
Pulp (for example, Newspapers, Journals and similar
printed matter). - HSN Code No.4707.30.00.
Paper or Paper Board of packing containers whether
in assembled or unassembled condition.
HSN Code No.4819.
Paper or Paper Board, Bobbins, Spools, Cops and
similar supports of Paper Pulp (whether or not per-
forated or hardened). HSN Code No.4822.
Paper Pins (Stationary Article).
Paper Printed Labels and paper board printed la-
bels - HSN Code No.4821.
at 12.5%.
Paper Pulp Egg Trays.
Case Law : Held to be Containers. State of A.P. Vs.
Pulp N Pack (P) Ltd. (1995) 98 STC 165 (AP) (1995)
20 APSTJ 48 (APHC).
Paper Pulp Moulded Trays. HSN Code No.4823.70.10.
Paper Punch.
2008 dated 29.07.2009.
Paper Rests and Paper Trays (Office Equipments)
(Stationary Articles).
Paper Self Adhesive Tape and Printed Wrappers
used for Packing. HSN Code No.4823.
01.05.2006. Upto 30.04.2006 these item were tax-
able at 12.5%.
44
44
100(172)
100(214)
90(7)
90(9)
25
100(172)
90
100(173)
1
25
100(173)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
Pap Pap
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
389
Paper Tags. - HSN Code No.4821.10.10.
Paper Waste Waste Paper.
Paper, Paperboard, Cellulose Wadding and Webs of
Cellulose Fibres, cut to size of shape; other articles
of paper plup, paper, paperboard, cellulose wadding
or web of cellulose fibres. - HSN Code No.4823.
Para acetyl aminophenol (paracetamol).
HSN Code No.2922.29.33.
Para amino-azo-benzene.
HSN Code No.2927.00.10.
Para aminophenol. - HSN Code No.2922.29.13.
Para anisidines. - HSN Code No.2922.22.20.
Para chloroaniline. - HSN Code No.2921.42.11.
Para cresidine. - HSN Code No.2922.29.34.
Para dichlorobenzene. - HSN Code No.2903.61.30.
Para nitroaniline. - HSN Code No.2921.42.26.
Para nitrochlorobenzene. HSN Code No.2904.90.50.
Para nitrotoluene. - HSN Code No.2904.20.50.
Para toluidine. - HSN Code No.2921.43.50.
Para tolyl peri acid (para tolyl-1-naphthylamine-8-
sulphonic acid). - HSN Code No.2921.45.32.
Para-amino acetanilide. - HSN Code No.2921.51.70.
Para-amino-salicylic acid, Methyl anthranilate,
Procaine hydrochloride, Amino anisic acid anilide,
L-tyrosine (p-hydroxyphenyl amine).
Para-amino-salicylic acid. - HSN Code No.2922.50.11.
Parachloro benzene sulphonyl urea. HSN Code
No.2924.21.30.
Parachloro toluene (4-chloromethyl benzene).
HSN Code No.2903.69.50.
Parachutes of all Kinds.
Paraffin wax containing by weight less than 0.75%
of oil; Normal paraffin; not being micro crystalline
petroleum wax. - HSN Code No.2712.2.
100(172)
44
90(10)
100(102)
100(107)
100(102)
100(102)
100(101)
100(102)
100(83)
100(101)
100(84)
100(84)
100(101)
100(101)
100(101)
100(102)
100(102)
100(104)
100(83)
1
100(189)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
Pap Par
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
390
Case Law: Paraffin is neither a Lubricating Oil nor a
Mineral Oil. Lubri-Chem Industries Ltd. Vs. CCE AIR
(1994) SC 2604:1994 SUPP (3) SCC 258:1994 (73) ELT
257 (SC).
Paraffin Wax. - HSN Code No. 2712.20.90.
Parathion, methyl. - HSN Code No.3808.10.25.
Parboiled Rice.
Parched (Beaten) Rice.
Parched and Fried Bengal Gram Dhal/Brokens.
Parched and fried grams or Dhalls.
Parched Groundnuts.
Case Law : 1. Held to be not Oil Seeds. Dewan Chand
Chamanlal Vs. State of Punjab (1977 )39 STC 75.
2.Parched Maize is to be Taxed as Maize only though
converted into edible Form. RajeshBilash Agarwal Vs.
CTO. (2004) 137 STC 510.
Parched Rice (Commonly Known Khoi).
Parchment and Coated Board.
Parilla Oil (Paints).
Paris and Bandages Plaster.
Parson Powder.
Case Law: Is not Saccharine. Vijrapur Venkata
Ramamurthy & Sons Vs. State of A.P. (T.A. No. 467/78
(STAT).
Particle Analyser (SO2, Co, Nox, Sox, Hydrocarbons,
Chlorine, Fluorine Etc., (Air Pollution Control Equip-
ments).
Particle Board (Plywood).
Parts and Accessories of Clocks, Watches Etc.,
Parts & Component of Refrigerators & Air Condi-
tioners.
100(189)
100(140)
85
40
29
29
1
40
1
1
88
1
1
1
1
1
5*
5*
5*
NIL
5*
5*
14.5**
NIL
14.5**
14.5**
5*
14.5**
14.5**
14.5**
14.5**
14.5**
IV
IV
IV
I
IV
IV
V
I
V
V
IV
V
V
V
V
V
Par Par
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
391
Parts and Accessories of Aero Plane, Helicopters,
Gliders Etc. - HSN Code No.8803.
Parts and Accessories of Agricultural Implements
Worked or Operated Exclusively by Human or Ani-
mal Power.
Parts and accessories of Cellular Telephones includ-
ing batteries.
Parts and Accessories of Ceramic and Sanitary
Wares.
Parts and Accessories of Cinematographic Equip-
ments.
Parts and Accessories of Computer Systems.
Parts and Accessories of Cycle Rickshaws.
Parts and Accessories of Cycles.
Parts and Accessories of Dry Cells, Dry Cell Batter-
ies Etc.,
Parts and accessories of Electric Motors and Oil En-
gines upto a Starters of electric motors and pumpsets.
Parts and Accessories of Electronic Calculators.
Parts and Accessories of Electrical Domestic and
Commercial Appliance.
Parts and Accessories of Electrical Goods.
Parts and Accessories of Electrical Instruments, Sys-
tem Apparatus, Appliances of all kinds.
Parts and Accessories of Electronic Dairies.
HSN Code No.8473.
Parts and Accessories of Electronic Typewriters. HSN
Code No.8473.
Case Law: Typewriter Spools are held to be Parts of
Typewriter. State of U.P. Vs. Kores (India) Ltd. (1997)
39 STC 8 (SC):AIR 1977 SC 132.
Parts and Accessories of Hand Pumps.
Parts and accessories of handlooms.
100(47)
1
1
1
1
39(4)
13
13
1
17
39
1
1
1
1
1
31
21
5*
NIL
14.5**
14.5**
14.5**
5*
5*
5*
14.5**
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
NIL
IV
I
V
V
V
IV
IV
IV
V
IV
IV
V
V
V
V
V
IV
I
Par Par
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
392
Parts and accessories of machine tools, for working
metals. HSN Code No.8466.93.10.
Parts and accessories of machines of heading 8444
or of their auxiliary machinery.
HSN Code No.8448.20.00.
Parts and Accessories of Medical Instruments, de-
vises and equipments.
Parts and Accessories of Motor Vehicles.
Parts and Accessories of Rail Coaches, Engines Wag-
ons Etc.,
Parts and Accessories of Rolling Shutters.
Case Law : Held to be General Goods and not De-
clared Goods. Auto Rollex Vs. State of A.P. (2001) 122
STC 447 (AP).
Parts and Accessories of Sewing Machines.
HSN Code No.8452.
Parts and Accessories of Ships, Steamers, Motor and
Steam Boats Etc,
Parts and Accessories of Television Sets.
Parts and Accessories of Three Wheelers (Auto
Rickwhaw).
Parts and Accessories of Tricycles.
Parts and Accessories of Two Wheelers (Motor Cycle,
Scooter etc.,)
Parts and accessories of weaving machines (looms)
Parts and Accessories of Weighing Machines ,
Springs Balances etc.,
Parts and Accessories of Word Processing Machines
HSN Cod No.8473.30.99.
Parts and Accessories of Xerox Machines.
102(37)
102(23)
102(20)
102(22)
111
1
1
1
55
1
1
1
13
1
1
1
1
1
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
14.5**
14.5**
5*
14.5*
14.5**
14.5**
14.5**
14.5**
IV
IV
IV
IV
IV
V
V
V
IV
V
V
V
IV
V
V
V
V
V
Par Par
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
393
Case Law : Held to be Duplicating Machine Parts and
not Machinery Parts. Replica Agencies Vs. State of A.P
(2002)125 STC 271.
Parts and accessories suitable for use solely or
principally with the machines of headings 8456 to
8465, including work or tool holders, self-opening
dieheads, dividing heads and other special
attachments for machine-tools; tool holders for any
type of tool, for working in the hand. HSN Code No.
8466.
Parts and accessories. - HSN Code No.9030.90.
Parts and Attachment of Tractors.
HSN Code No.8708.10.10.
Parts and Attachments of Tractors, Threshers and
Harvesters.
Parts including regulators of hydraulic turbines,
water wheels, and regulators therefore.
Parts of above panels/ ACDB/DCDB Added by Act
No.4 of 2009 w.e.f 1-11-2008.
Parts of auxiliary plant for use with boilers of heading
8402 or 8403 (for example, economizers, super
heaters, soot removers, gas recoverers); condenses for
steam or other vapour power units.
Parts of Balances of a sensivity 5cg or better.
HSN Code No.9016.00.90.
Parts of central heating boilers other than those of
heading 8402.
Parts of Centrifugal Pumps.
Parts of Casting Machines. HSN Code No.8454.90.00.
Parts of Cotton Weaving Machinery.
HSN Code No.8448.49.10.
Parts of Electrical Machines Apparels.
HSN Code No.8543.90.00.
Parts of Furnaces and ovens.
HSN Code No.8514.90.00.
102(37)
103(23)
63
63
102(55)
102(55)
102(52)
103(14)
102(51)
17
102(25)
102(23)
1
102(45)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
Par Par
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
394
Parts of goods of heading 8801 or 8802.
HSN Code No.8803.
Parts of Hand Pump for handling water.
HSN Code No.8413.91.40.
Parts of instantaneous or storage water heaters (do-
mestic type). - HSN Code No.8419.90.10.
Parts of Jute Weaving Machinery.
HSN Code No.8448.49.20.
Parts of Machinery of Heading 8422. - HSN Code
No.8422.90
Parts of Machinery of subheading 8424.30.00. - HSN
Code No.8424.90.00.
Parts of Measuring or checking instruments, Appli-
ances and Machines. H.S.N Code: 9033.00.
Parts of Mono Block Pumps.
Parts of Motorised Bicycle, Tricycles Etc.
Upto 31-03-2007
From 01-04-2007
Note: The words Parts were added to Entry 51 by
G.O.Ms. No.1206, Rev. dt. 12-09-2007 w.e.f. 01-04-
2007.
Parts of nuclear reactors. - HSN Code No.8401.40.00.
Parts of other textile weaving machinery.
HSN Code No.8448.49.50.
Parts of paper pump Paper Board & paper cutting
Machines. HSN Code No.8441.90.00.
Parts of Printing Presses. - HSN Code No.8443.90.10.
Parts of producer gas or water gas generators, with
without or their purifiers; acetylene Gas generators
and similar water process gas generators with or
without their purifiers.
Parts of Radio Pagers - HSN Code No.8529.
Parts of Rubber and Plastic make Machines.
HSN Code No.8477.90.00.
102(47)
31
102(2)(k)
102(23)
102(4)
102(10)
1
17
51
1
102(1)
102(23)
102(16)
102(18)
102(53)
39
102(40)
5*
5*
5*
5*
5*
5*
14.5**
5*
4
14.5**
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
V
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
Par Par
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
395
Parts of ships, floating structure and vessels
(excluding hull, propellers and paddle-wheels).
HSN Code No.7326.90.80.
Parts of silk and man-made fibres weaving
machinery. - HSN Code No.8448.49.30.
Parts of Soldering, Brazing, Welding & Cutting
Machines. - HSN Code No.8468.90.00.
Parts of sorting, Screening separating and Washing
Machines. HSN Code No.8474.90.00.
Parts of steam turbines and other vapour turbines
102.
Parts of Submersible Pumps.
Parts of Sugar Manufacturing Machinery.
HSN Code No.8438.90.10.
under Schedule V.
Parts of Telephone answering machines.
HSN Code No.8522.
Parts of the foregoing machinery, apparatus or
equipment. - HSN Code No.8442.40.00.
Parts of Tobacco preparing and making Machine.
HSN Code No.8478.90.00.
Parts of turbo-jets, turbo-propellers and other gas
turbines.
Parts of wool weaving machinery.
HSN Code No.8448.49.40.
Parts steam or Sand blasting Machines and similar
jet projecting Machine. - HSN Code No.8424.90.00.
Paste (Tooth Paste).
Pastels - HSN Code No.9609-9608.00.
Pasteurised Milk other than UHT Milk and Skimmed
Milk Powder.
100(223)
102(23)
102(38)
102(39)
102(54)
17
102(13)
39(12)
102(17)
102(41)
102(54)
102(23)
102(10)
1
68(2)
16
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
NIL
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
I
Par Pas
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
396
Case Law : 1. Held to be Milk. State of A.P. Vs. Guntur
District Milk Products Co-op. Unit Ltd. (1990) 79 STC
211 (AP). 2. Is fresh milk and exempt. Pooja Milk Foods
(P) Ltd. Vs. State of Kerala (2006) 143 STC 46.
Pasteurizers. - HSN Code No. 8419.89.50.
under Schedule V.
Pastry & Cakes with or without Brand Name.
Patakam (Medicinal Herbs and Country Drugs).
Patcha Karpuram.
Case Law: Held to be different from Camphor.
V.K.Enterprises Vs. State of A.P.(1998) 27 APSTJ 39
(STAT).
Patents & Patent Licenses.- w.e.f. 01-04-05, G.O.Ms.
No.818, dt. 30-06-2008.
Patents, Trade Marks, Import Licence, Exim Scrips,
Export Permits or Licence or Quota and other Goods
of Incorporeal or Intangible Character.
Patterns made of paper for articles of apparel and
clothing accessories. - HSN Code No.4823.90.17.
Patterns made of papers for leather footwear, leather
garments and goods. - HSN Code No.4823.90.16.
Pavar Finisher (Mechanical).
Case Law: Used for making road is not a motor
vehicle-falls under machinery. Sales Tax Inspector Vs.
M.P. Ittoop) (2006) 143 STC 1.
Paving Bricks.
Pay Loaders.
Case law : Held to be Motor Vehicle within the
meaning of Section 2(28) of Motor Vehicles Act,
1988. Vikram Ispat Vs. State of Maharashtra (AIR)
2003 (BOM) 498.
102(2)(i)
1
32
1
2(i)
2
100(173)
100(173)
1
3
1
5*
14.5**
5*
14.5**
5*
5*
5*
5*
14.5**
5*
14.5**
IV
V
IV
V
IV
IV
IV
IV
V
IV
V
Pas Pay
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
397
PCBs, used for Copiers Machines. - HSN Code 8473.
PCC pipes and their fittings.
P-diaminotoluene. - HSN Code No.2921.51.60.
PDS (Public Distribution) Kerosene.
Case Law: Deodorised Kerosene is held to be Kero-
sene. Ram Chemical Ind. Vs. State of A.P. (1983) 54
STC 1957.
PEA Gravel.
Case Law : Pea Gravel is used for Filtration and Per-
colation of Water in Tube wells and that they are
not Stone Chips. Sri Chitra Ranjan Saha Vs. State of
Tripura (1990) 79 STC 51.
Peanut (Hypogea).
Peanut / Groundnut.
Peanut Butter.
Pearls Natural or Cultured.
Pearlsent pigment (titanium dioxide, coated
micananeous and lustres pearl pigment).
HSN Code No.3206.11.10.
Peas /Peas Dhal.
Case Law: Held to be not declared Goods. Hemraj
Lalji & Co. Vs. State of T.N. and Others (2003) 130
STC 147.
Pectin esterases pure. - HSN Code No.3507.90.40.
Pectolytic enzyme (pectimase).
HSN Code No.3507.90.50.
Pedal Power Generator.
This entry was added w.e.f. 01.06.2007.
Pediatric Dry Set.
Pelalu.
Pellets (Used in Arms, Hand Grenades, Air Guns, Air
Riffles).
Pellets of grains. - HSN Code No.1103.20.00.
1
45
100(101)
40
1
76
76
1
3
1
82
100(133)
100(133)
53
88
40
1
28(v)
14.5**
5*
5*
5*
14.5**
5*
5*
14.5**
1
14.5**
5*
5*
5*
5*
5*
NIL
14.5**
5*
V
IV
IV
IV
V
IV
IV
V
III
V
IV
IV
IV
IV
IV
I
V
IV
PCB Pel
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
398
Pen Ink (Fountain Pen Ink) HSN Code No.3215.90.20.
Pen Refills.
Pen Stands and Pen Trays (Stationery Articles).
HSN Code No.9608.
Pencil Leads - HSN Code No.9609 - 9608.00
Pencil Sharpeners.
Pencils - HSN Code No. 9609-9608.00.
Pencils Slate.
Pencils otherthan heading of 9608, crayons, pencil
leds, pastels, drawing charcols, writing or drawing
chalks and tailor chalks. HSN Code No.9609.
Pendants Made of Gold/ Silver.
Penknife.
Pens. - HSN Code No.9608.
Pentachlorofluoroethane.
HSN Code No.2903.45.12.
Pentachlorotrifluoropropane.
HSN Code No.2903.45.23.
Pentaerythritol. - HSN Code No.2905.42.
Pentanol (amyl alcohol) and isomers thereof.
HSN Code No.2905.15.00.
Pentoxifyline (Life Saving Drug).
Pepper of the genus piper, dried or crushed or
ground, fruits of the genus capsicum or of the genus
pimento. - HSN Code No.0904.
Pepper/Pepper Powder - HSN Code.0904.11.
Case Law : Held that the Paper Powder is not
different from Paper. Krishna Chander Dutta (Spices)
Pvt. Ltd. Vs. CTO (1994) 93 STC 180 (SC).
Pepsin (excluding medicament).
HSN Code No.3507.90.30.
Peptones and their derivatives; other protein
substances and their derivatives, not elsewhere
specified or included; hide powder, whether or not
chromed. - HSN Code No.3504.
68(3)
68
25
68(2)
68
68(2)
31
68
2
1
68
100(83)
100(83)
100(85)
100(85)
100(85)
88
59(2)
59(2)(a)
100(133)
100(202)
5*
5*
5*
5*
5*
5*
NIL
5*
1
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
I
IV
III
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pen Pep
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
399
100 vide G.O.Ms.No.656, Revenue (CT-II) 2nd June,
Perambulators Including Push Chairs for Babies and
Tyres, Tubes and Flaps used therewith and parts.
Percarbonates. - HSN Code No.2836.99.10.
Perchlorates. - HSN Code No.2829.90.10.
Percutaneous sheath introducer used for insertion
of catheter. - HSN Code No.9018.39.
Authority : A.R.COM/412/2005 Dated: 14.11.2005.
Perforated Iron Sheet.
Case Law: Held to be not Iron Sheets but General
Goods. Agra Metal Perforators Vs. C.S.T. (1981) 48 STC
378.
Perforated or cut-to-shape.
HSN Code No.7607.19.93.
Perforated or ladder type cable tray.
Case Law: Is not covered under entry for Iron and
Steel. Matalite Industries Vs Commissioner of Sales
Tax, Delhi. (2011) 38 VST 33 (Delhi).
Perforated Sheet of any Metal or Material.
Perforating punches and pipe cutters.
HSN Code No.8203.40.10.
Perfumes and Perfumed Hair Oils.
Perfusion.
Perhalogenated derivatives (other).
HSN Code No.2903.47.00.
Perhalogenated derivatives (other).
Perimeter screens.
Note: Added bv Act 200(2009, w.r.e.f. 1-5-2009.
Perimeter screens made up of plastic and articles
thereof.
1
100(67)
100(59)
88
1
1
1
1
103(2)
1
88
100(83)
100(83)
123
1
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
14.5**
V
IV
IV
IV
V
V
V
V
IV
V
IV
IV
IV
IV
V
Per Per
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
400
Periodicals, Books and Journals (Magazines).
Peripherals of Computers. - HSN Code No.8471.
Permanent Magnets and articles intended to be one
Permanent Magnets (Ferrites). - HSN Code No. 8505.
Permed Lotion.
2009, Dated 30.07.2010
Peroxide of magnesium. - HSN Code No.2816.10.20.
Peroxides of sodium or potassium.
HSN Code No.2815.30.00.
Peroxoborates (perborates).
HSN Code No.2840.30.00.
Persian Wheel Frames.
Case Law: Held to be Agriculture Implements. Dassmal
Ram Labhaya Vs. Mahabir Singh. (1986) 61 STC 58.
Persian Wheels.
Case Law : Held to be Agriculture Implements. Burma
Nand Iron Works, In re (1956) 7 STC 282.
Personal (Body) Deodorants.
Personal Computer of Analog and Digital Varieties.
Personal Greeting Cards with Messages with or with-
out Envelopes. - HSN Code No: 4909.00.10.
Personal Weighing Scales / spring balances meant
for using in hospital. - HSN Code No.9016.00.20.
Case Law: Are not hospital equipment. Dr. Beli Ram
Note: Entry 103 was added by G.O.Ms.No.795,Rev.
dt.29-06-2006 w.e.f.01-07-06. Upto 30-06-06 these
Pesticides and Plant Protection Equipment.
Pesticides Concentrate.
Pesticides, Insecticides, fungicides, herbicides,
weedicides and other plant protection equipment
and accessories thereof but including drip and
5
39(3)(a)
39(8)
88
100(47)
100(46)
100(70)
1
1
1
39(3)
47
103(14)
20
20
20
NIL
5*
5*
5*
5*
5*
5*
NIL
NIL
5*
5*
14.5**
5*
5*
5*
5*
I
IV
IV
IV
IV
IV
IV
I
I
IV
IV
V
IV
IV
IV
IV
Per Pes
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
401
sprinkles irrigation system excluding mosquito re-
pellants in any form.
Note: The words in italics were added by the Act No.
23 of 2005 dated 26th Oct, 2005 w.e.f. 18.08.2005.
under Schedule V.
Pet Bottles, Jars and Containers.
Authority: A. R.COM/23/2005 Dated: 29-04-2005.
Petet Tube (Air Pollution Control Equipment).
Petrol - First Sales.
Upto 07.06.2012
As per G.O.Ms.No.369, dated 7.6.2012. w.e.f.8.6.2012
Petroleum Bitumen. - HSN Code No.2713.20.00.
Petroleum Coke (Calcined) - HSN Code No.2713.12.
Petroleum Coke not calcinated. HSN Code No.2713.11.
Case Law: Petroleum Coke is to be taxed as Coke.
State of Bihar and Others Vs. Universal Hydro-
carbonates Co. Ltd. And Another (1995) 96 STC 204.
Petroleum Crude Oils.
Petroleum Gas. - HSN Code No.2711.
Petroleum Jelly. - HSN Code No.2712.10.
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.
HSN Code No.3911.
01.05.2006. Upto 30.04.06 these items were liable
Petromax Lamps and Hurrican Lamps.
2005dated 26th Oct 2005 w.e.f 18-8-2005. Upto
Schedule V.
90
1
2
2
14
69(3)(ii)
69(3)(i)
81
1
1
100(159)
94
5*
14.5**
33
31
5*
5*
5*
5*
14.5**
14.5**
5*
5*
IV
V
VI
VI
IV
IV
IV
IV
V
V
IV
IV
Pet Pet
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
402
Petromax Lights , Parts and Accessories.
Petticoats (Readymade Garments).
Pharmaceutical glassware. HSN Code No.7017.90.20.
Pharmaceutical Lint (Surgical Cotton).
HSN Code No.3005.
Pharmaceutical Substances Coated Articles.
HSN Code No.3005.
Phase Communication Unit Sn202nsa.
2010. Dated 12.05.2011.
Phenazone (antipyrin) and its derivates.
HSN Code No.2933.11.00.
Phenol Bonded Boards.
Phenol formaldehyde Resins.
HSN Code No.3909.40.20.
Phenol..
Case Law : Fall under Entry 20 of IV Schedule. Ben-
gal Chemicals & Phar. Ltd Vs. State of A.P. (2011) 53
APSTJ 162 (STAT).
Phenolic Resins. - HSN Code No.3909.40.
Phenolphthalein. - HSN Code No.2932.29.10.
Phenols. - HSN Code No. 2707.60.00.
Fall under Entry 20 of IV Schedule.
Phenols; Phenol-Alcohols. - HSN Code No.2907.
at 12.5%.
Phenoxi Resins. - HSN Code No.3909.40.50.
Phenyl Acetamide. - HSN Code No.2924.29.50.
Phenyl Alpha Naphthylamine.
HSN Code No.2921.45.12.
Phenyl Beta Naphthylamine.
HSN Code No.2921.45.13.
Phenyl Gamma Acid (phenyl 2-amino-naphthol-6-
94
52
100(221)
88
88
1
100(112)
1
100(157)
20
100(111)
100(27)
100(87)
100(157)
100(104)
100(101)
100(102)
100(102)
100(101)
5*
5*
5*
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pet Phe
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
403
Phenyl J acid (phenyl-2-amino-8 naphthol-7-sulphonic
acid). - HSN Code No.2922.29.24.
Phenyl Peri Acid (phenyl-1-naphthylamine- 8-
Phenylethyl Alcohol. - HSN Code No.2906.29.20.
Phenylmethylpyrazolone. - HSN Code No.2933.19.40.
Phials made of Glass. - HSN Code No.7010.
Phosgene (carbonyl chloride, carbon oxy-chloride,
chloroformyl chloride). - HSN Code No.2812.10.10.
Phosphates of calcium (other).
Phosphates of mono-or disodium.
HSN Code No.2835.22.00.
Phosphates of potassium. - HSN Code No.2835.24.00.
Phosphates of trisodium. - HSN Code No.2835.23.00.
Phosphatic- Mineral or Chemical Fertilisers.
HSN Code No.3103.
Phosphides (other). - HSN Code No.2848.00.90.
Phosphides of copper (phosphor copper), containing
more than 15% by weight of phosphorus.
HSN Code No.2848.00.10.
Phosphides of zinc. - HSN Code No.2848.00.20.
Phosphides, whether or not chemically defined, ex-
cluding Ferrophosphorus. - HSN Code No.2848.
at 12.5%.
Phosphinates (hypophosphites) and phosphonates
(phosphites). - HSN Code No.2835.10.
Phosphinates (hypophosphites), phosphonates (phos-
phates); phosphates and polyphosphates.
HSN Code No.2835.
at 12.5%.
100(86)
100(112)
90(12)
100(43)
100(66)
100(66)
100(66)
100(66)
100(66)
100(66)
19
100(78)
100(78)
100(78)
100(78)
100(66)
100(66)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Phe Pho
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
404
Phosphogypsum. - HSN Code No.3824.90.37.
Phosphor Bronze.
Case Law : Held to be not falling under Entry Copper,
Bronze etc, since Phosphor Bronze Containes more
than one Metal. Saru Smelting (P) Ltd. Vs. CST (1993)
90 ST C 100.
Phosphoric acid and polyphosphoric acids.
Phosphoric esters and their salts, including
Lactophosphates; their salts; their Hallogenated,
Sulphonated Nitrated or Nitrosated Derivates.
HSN Code No.2919.
at 12.5%.
Phosphorus oxychloride. - HSN Code No.2812.10.30.
Phosphorus trichloride. - HSN Code No.2812.10.20.
Phosphorus, black. - HSN Code No.2804.70.10.
Phosphorus, red. - HSN Code No.2804.70.20.
Phosphorus, white or yellow.
HSN Code No.2804.70.30.
Phosphorus. - HSN Code No.2804.70.
Phosporic acid Kg. - HSN Code No.2809.20.10.
Photo Albums. - HSN Code No: 4820.50.
Photo Copying Machine Parts and Accessories
thereof. - HSN Code No.9009.
Note: Are taxable under Schedule V CCTs/AR/Com/
4/2005 dt:29.04.2005.
Photo Frames.
Photo Process Camera.
Case Law: Held to be different from Photographic
and other Cameras. C.C.T. Vs. Monotype Corporation
Ltd. (1991) 82 STC 292 (WBTT).
100(148)
1
100(41)
100(99)
100(43)
100(43)
100(36)
100(36)
100(36)
100(36)
100(41)
25
1
1
1
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
V
V
Pho Pho
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
405
Photo Sensitive Paper.
Photogaraphy Machinery.
Photogrammetrical surveying instruments and
appliances. - HSN Code No.9015.40.00.
Photographs.
Photometers. - HSN Code No.9027.50.10.
Photosensitive Semi-Conductor Devices, including
Photovoltaic Cells Whether or Not Assembled in
Modules or made up Into Panels.
HSN Code No.8541.
Phototype-setting and composing machines.
HSN Code No.8442.10.00.
Phthalate plasticisers. - HSN Code No.3812.20.10.
Physical and General exercise Equipment & Articles
HSN Code No.9506.
Autority : A.R.COM/58/2005 Dated: 13-05-2005.
Piano milling, double column.
HSN Code No.8459.69.40.
Piano milling, single column.
HSN Code No.8459.69.30.
Piano milling. - HSN Code No.8459.61.10.
Pick Up Van.
Pickaxe (Agricultural Implements Worked or Operated
Exclusively by Human Power).
Pickles
Upto30-06-2006
From 01-07-2006 as per Act 34/2006 w.e.f.
1.7.2006.
Picnic Sets (Utensils).
Picramic acid (T-grade). - HSN Code No.2922.29.35.
Picture Post Cards. - HSN Code No.4909.
Pieces of Iron.
Case Law: Held to be Iron Rods. Allguram Hari
Narayan Ram Vs. AC (1971) 27 STC 385.
1
102(49)
103(13)
47(5)
103(21)
39(24)
102(17)
100(142)
60
102(29)
102(29)
102(29)
1
1
1
107(c)
7
100(102)
47
70
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5*
NIL
12.5
5*
5*
5*
5*
5*
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
I
V
IV
IV
IV
IV
IV
Pho Pie
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
406
Pierced Cocoons.
Piezo Electric Crystals (Mounted).
HSN Code No.8541.
Pig Dung and Cattle Dung.
Case Law : Pigs are livestock. Maheshwari Fish Seed
Farm Vs. T.N. Electri- city Board AIR 2004 SC 2341:2004
(3) SLT 670.
Pig Feed.
Pig Iron, Sponge Iron and Cast Iron including ingot
moulds, and bottom plates.
Pigment blacks. - HSN Code No.3204.17.80.
Pigment browns. - HSN Code No.3204.17.70.
Pigment oranges. - HSN Code No.3204.17.20.
Pigment violets. - HSN Code No.3204.17.40.
Pigments (including metallic powders and flakes)
dispersed in non-aquous 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,
sachets or bottles of liquid) of a kind used for
domestic or laboratory purposes. HSN Code
No.3212.
by the G.O MS No 502, Rev (CT-II) Dpt, dt 1-5-2006
w.e.f 1-5-2006. Upto 30.04.06 these items were
taxable @ 12.5%.
Pigments and preparations based on cadmium
Pigments and preparations based on chromium
Pigments and preparations based on
hexacyanoferrates ferrocy- anides and.
HSN Code No.3206.43.00.
Pigments and preparations based thereon.
30
39(3)
26
3
70(i)
100(121)
100(121)
100(121)
100(121)
100(130)
1
1
1
100(121)
NIL
5*
NIL
NIL
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
I
IV
I
I
IV
IV
IV
IV
IV
IV
V
V
V
IV
Pie Pig
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
407
Pigments in linseed oil, white spirit, spirit of
turpentine, varnish and other paints or enamel
media not elsewhere specified or included.
HSN Code No.3212.90.10.
Pigments. - HSN Code No.3206.10.
by the G.O.MS.No.502. Rev (CT-II) Dept, dt 1-5-2006
w.e.f 1-5-2006. Upto 30-04-2006 they were taxable
at 12.5%.
Pile (Cotton) Fabrics, Including Long Pile Fabrics and
Terry fabrics, Knitted orCrocheted, of Cotton or Man
made Fabrics as described against the Heading
60.01 And 60.02.
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2011.
2012 -5 dated. 14.11.2012.
01.04.2012.
Pilfer proof caps for packaging, all sorts, with or
without washers or other fittings, of cork, rubber,
polyethylene or any other material.
HSN Code No.8309.90.10.
Pillar or columns, multi-spindle.
HSN Code No.8459.29.20.
Pillow Cases and Pillow Covers.
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Pillows made of Rubber, Plastic Foam or Synthetic
Foam or Other Similar Material.
100(130)
100(123)
45
52
49
127
100(179)
102(29)
45
127
1
5*
5*
NIL
4
NIL
5*
5*
5*
NIL
5*
14.5**
IV
IV
I
IV
I
IV
IV
IV
I
IV
V
Pig Pil
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
408
Pind Khazur (Wet Dates).
Upto 30-06-2006
From 01-07-2006 as per Act 34/2006.
Case Law : Held to be a Preserved Fruit. CST. Vs.
Chotelal Bharosilal (1996) 18 STC 179.
Pine Oil and Pine Tar Oil.
Case Law : Held to be not Scents and Perfumes. CST
Vs. Camphor & Allied Products (1999) 115 STC 663.
Pineapple Slices Sold in Sealed Containers.
Upto 30-06-2006
From 01-07-2006 as per Act 34/2006.
Case Law : Pineapple Slices and Cherries sold in
Sealed Containers are Food Stuffs L. Ganga Ram
Sanghi Vs. State of A.P. (2004) 38 APSTJ 255
(STAT)]Containers Pins (Office Stationery).
Pipe-cutters, bolt croppers, perforating punches and
similar tools. - HSN Code No.8203.40.
Piperazine Anhidrous. - HSN code of 2933.
Pipercubebalinn (Medicinal Herbs and Country
Drugs).
Piperidine and its derivatives.
HSN Code No.2933.39.20.
Piperidine and its salts. - HSN Code No.2933.32.00.
Piperonal. - HSN Code No.2932.93.00.
Pipes and pipe fittings including PVC pipes, tubes
and their fittings. - HSN Code No.3917.
Pipes Made of Hose. - HSN Code No.3917.
Pipes of all varieties including G.I., C.I., PVC, Ductile,
RCC & PCC Pipes.
Note: RCC & PCC Pipes have been deleted from En-
try 45 w.e.f. 01-07-2008 as per G.O.Ms. No. 818, Rev.
dt. 30-06-2008. Hence they are liable to Tax at 12.5%
under Schedule V, from 01-07-2008 onwards. Again
1
109
1
1
107
103(2)
100(112)
32
100(112)
100(112)
100(111)
45
33
45
12.5
5*
14.5**
12.5
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
V
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pin Pip
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
409
they have been included by G.O.Ms.No.58
dt. 25.1.2012 w.r.e.f. 24.8.2011.
Pipes, Hoses, Joints, Elbows made of Plastic.
Pipes/Bends Made of Cast Iron. - HSN Code No.7303.
Pipes-Stoneware. - HSN Code No.6903.90.90.
Pippalamodi.
Upto 31-05-2006
From 01-06-2007 Note: This item was added in
Entry 55 of 1st Schedule by G.O.Ms. No. 812,Rev, dt.
13-06-2007 w.e.f. 01-06-2007.
Pippra Moolam (Medical Herbs and Country Drugs).
Pisa Oil Pistha (Dry Fruits, Nuts and Kernal).
Case Law: Held to be Dry Fruit. TTD. Co-op. Society
Ltd. Vs. State of A.P. (1988) 109 STC 617 : (1997) 25
APSTJ 189 (APHC).
Pistols and Bayonets.
Piston pumps. - HSN Code No.8413.
Authrity: A.R.COM/65/2005 Dated: 23.5.2005.
Piston rings used in automobies.
Case Law: Are covered under entry for declared
goods. State of Punjab and another Vs. Federal Gogul
Goetze India Ltd. (2011) 43 VST 100 (P & H).
Pitch and pitch coke, obtained from coal tar or from
other mineral tars.
HSN Code No:2708.
Case Law: Pitch Creosote Mixture (PCM) is
(Bitumen). Steel Authority of India Ltd. Vs. CCE. 1997
(10) SCC 335:9397 (91) ELT 529 (SC).
Pizzas.
Pl-20 Prawn Seeds.
Plain Labels of Paper or paperboard.
HSN Code No.4821.
45
45
45
1
55
32
67
1
31
70
100(187)
1
24
90(8)
5*
5*
5*
12.5
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
IV
IV
IV
V
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
Pip Pla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
410
Plain or embossed seals made of paper, laminated
paper or paper gaskets. - HSN Code No.4823.90.30.
Plain or Printed polythene bags.
2008 dated 29.07.2009.
Plain or Printed Polythene Sheets.
HSN Code No.3921.90.39.
2008 dated 29.07.2009.
Plain or Printed Polythene Tubes.
HSN Code No.3917.30.00.
2008 dated 29.07.2009.
Plain, powerloom Cotton weaving machine for
weaving fabrics of a width exceeding 30 cm shuttle
type.
HSN Code No. 8446.10.12.
Plain, powerloom for weaving fabrics of a width
exceeding 30 cm shutterless type.
HSN Code No.8446.30.12.
Planes, chisels, gouges and similar cutting tools for
working wood.- HSN Code No.8205.30.00.
Planing, Milling or Moulding (by cutting) Machines.
HSN Code No.8465.92.00.
Planks (Wooden Planks).
Plans and drawings for architectural, engineering,
industrial, commercial, Topographical or similar
purposes being originals drawn by hand,handwritten
text, photographic reproduction and carbon copies
of the foregoing. - HSN Code No.4906.
Upto 18.11.2005
From 19.11.2005.
Plant growth chambers and rooms and tissue culture
chambers and rooms having temperature, humidity
or light control. - HSN Code No.8419.89.60.
100(173)
100(165)
1
1
102(21)
102(21)
103(4)
102(36)
1
1
47(2)
1
5*
5*
14.5**
14.5**
5*
5*
5*
5*
14.5**
12.5
5*
14.5**
IV
IV
V
V
IV
IV
IV
IV
V
V
IV
V
Pla Pla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
411
Plant Growth Chambers.
2009. Dated.12.05.2011.
Plant growth promoters or regulators.
Subs for and auxines by Act 21 of2011,w.ef 15.9.2011.
Plant Growth Regulators. - HSN Code No.3808.30.40.
Plant Harmones. Subs for and auxines by Act 21
of 2011, w.ef 15.9.2011, (the words Chemical fertiliz-
ers substituted by the Act No. 23 of 2005 dated 26th
Oct, 2005 w.e.f. 01.09.2005).
Plant Protection Equipment and Accessories thereof.
Plantain Leaves.
Plants
Plaster Meshes & Metallic Wire Nettings.
Plasters of Paris and Bandages and Surgical Plaster.
Plastic (Moulded) Footwear and Hawai Chappals and
Straps.
Note: The words Hawai chappals added to Entry
46 by the Act No 23 of 2005 dated 26th Oct 2005
Plastic Articles Excluding HDPE Woven Sacks and
Laminated Sheets.
Plastic articles for the conveyance or packing of
goods, stoppers, lids, caps and other closures of plas-
tics. - HSN Code No.3923.
Plastic Baby Tables and Plastic Profile Chairs.
Case Law: Held to be Furniture. Century Trg. State
of A.P. (1989)26 APSTJ 260 (STAT).
Plastic Bags (Packing Material).
Plastic Bangles.
Plastic Bath Tubs.
Case Law: Are to be treated as water supply and
sanitary fittings are not as articles of plastics.
Hemanth Ceramic Vs. State of A.P.) APTTR 5-2004-
15(STAT). Plastic Bath Tubes are Water Supply and
1
19
19
19
20
38
17
1
88
46
1
90(4)
1
90
20
1
14.5**
5*
5*
5*
5*
NIL
NIL
14.5**
5*
5*
14.5*
5*
14.5**
5*
NIL
14.5**
V
IV
IV
IV
IV
I
I
V
IV
IV
V
IV
V
IV
I
V
Pla Pla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
412
Sanitaryware. Hemant Ceramics Vs. State of A.P.
(APTTR-2004) Vol. VI Page 15.
Plastic bulk containers used for chemicals and
liquids.
Plastic Buttons. - HSN Code No. 9606.21.00.
Authority :A.R.COM/227/2006 Dated: 30-11-2007.
Plastic Caps for Bottles. - HSN Code No.3923.
Plastic Carry Bags. HSN Code No.3923.
Authority: CCTs Ref.No.AIII(2)/81/2011/A.R.Com/
49/2011. Dated 22.06.2011.
Plastic Closures. - HSN Code No.3923.
Plastic Cloth. HSN Code No.5903.
Plastic coated or paper cum polythene lined jute
bags and sacks. - HSN Code No.6305.10.60.
Plastic Combs.
Plastic Containers/Plastic Covers.
Plastic containers for audio or video cassettes, cas-
sette tapes, floppy disk and similar articles.
HSN Code No.3923.10.10.
Plastic Cups and Tumblers.
Case Law: Are Containers. State of A.P.Vs. Dora Plas-
tics (Pvt.) Ltd. (2006) 42 APSTJ 79 (APHC).
Plastic disposal items such as Glasses, Cups, Plates,
Spoons, Forks etc.,
Plastic Emulsion Paints.
Plastic fabrics of the type used for making plastic
woven sacks and plastic woven sacks.
HSN Code No.3926.
90
90
90
90
90
86
100(174)
1
90
100(165)
90(4)
90
90
1
100(207)
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
14.5**
5*
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
V
IV
Pla Pla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
413
Plastic Film Capacitors.
Case Law: Are electronic goods. Concap capacitor
Vs.State of A.P.) (2006) 42 APSTJ 1 (APHC).
Plastic Fire Clays.
HSN Code No.2508.30.30.
Plastic Floor and Ceiling and Wall Coverings in the
Form of Tiles or Rolls Whether or not Self-Adhesive.
Plastic Floor and Wall Coverings in all Forms
Including Plastic Tiles and Rolls.
Plastic Foam Sheets, Cushions, Mattresses and
Pillows.
Plastic Footwear. - HSN Code No.6402.19.90.
Plastic Goods.
Plastic Labeler.
Plastic Lids. - HSN Code No.3923.
Plastic Milk Cans.
Plastic Monofilament Rods, Sticks and Profile Shapes.
Plastic Moulded Stamps used for refrigerators and
Air Coolers are to be taxed as plastics and not as
parts of refrigerators.
Case Law : Sri Sai Marketing Vs. State of AP. 2010) 51
APSTJ 86 (STAT).
Plastic Name Plates for Motor Vehicles.
Case Law: Are accessories of Motor Vehicles
classifiable under Heading Numbers 87.08 and 87.14
and not under Heading 39.26 i.e., articles of plastics.
Pragathi Silicons Pvt. Ltd., Vs. CCE) (2007) 8 VST 705
(S.C.)
Plastic Parings.
Plastic Pipes, Hoses, Joints, Elbows, Flings and
Fittings.
Plastic Plates, Sheets, Film, Foil and Strip of plastics
non-cellular whether lacquered or metallised or
1
100(182)
1
1
1
46
1
1
90
90
1
1
1
1
45
100(164)
14.5**
5*
14.5**
14.5**
14.5**
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
V
IV
V
V
V
IV
V
V
IV
IV
V
V
V
V
IV
IV
Pla Pla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
414
luminated, supported or similarly combined with
other materials or not. - HSN Code No.3920.
Note: this Entry was added by G.O.Ms.No.502, dated
01.05.2006. Upto 30.04.2006 this item was liable to
PlE / PP Woven fabric. - HSN Code No.3920.
Plastic Pots.
Case Law: Plastic Bindas i.e. Pots are to be treated
as containers. Padmaja Plastic Industries Vs. State of
AP (1984) 1 STJ 145 (STAT).
Plastic Rods. - HSN Code No.3917.21.10.
Plastic Ropes and Plastic Straps.
Plastic Safety Razor.
Plastic Scrap. - HSN Code No.3915.90.
Plastic Sheets. - HSN Code No.3920.
Plastic Stand for Refrigerator.
Case Law: Held to be Furniture and not Plastic Ar-
ticles. Previwal Plastics (P) Ltd. Vs. CCE. 1998 (104)
ELT 398.
Plastic stickers, whether or not printed, embossed,
or impregnated. - HSN Code No.3919.90.10.
Plastic Stoppers. - HSN Code No.3923.
Plastic Strip. - HSN Code No.3920.
Plastic Syntex water tanks.
Plastic T.V. Stand.
Plastic tubs/buckets/containers.
Plastic Watch Boxes, jewellery boxes and similar con-
tainers. HSN Code No.3923.10.20.
Plastic Water Tanks.
Plastic, Self adhesive plates, sheets, film, foil, tape, strip
and other flat shapes whether or not in rolls.
HSN Code No.3919.
Plasticised. - HSN Code No.3904.22.
Plasticised. - HSN Code No.3912.12.
90
90
1
1
1
100(205)
100(164)
1
100(163)
90
100(164)
1
1
90
90(4)
100(165)
1
90 &
100(163)
100(152)
100(160)
5*
5*
14.5**
14.5**
14.5**
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
5*
5*
14.5**
5*
5*
5*
IV
IV
V
V
V
IV
IV
V
IV
IV
IV
V
V
IV
IV
V
IV
IV
IV
Pla Pla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
415
Plastics closures. - HSN Code No.3923.
Plastics, stoppers, lids, caps and other closures of
plastics. - HSN Code No.3923.
Plate and sheet shears (guillotine).
HSN Code No.8462.39.10.
Plate Leaves (Plates made of leaves).
Plate Warmers (Electrical Domestic utensils).
Plate, block and cylinder for textile printing machine.
HSN Code No.8442.50.31.
Plate, block, cylinder and lithographic stones
prepared for printing purposes.
HSN Code No.8443.
Platelet Agitator.
Platelet Incubator.
Platen Printing Presses. - HSN Code No.8443.59.20.
Plates (Iron and Steel) Both Plain and Chequered in
all Qualities.
Plates (Made of Aluminium).
Plates and Cups Made of Leaves.
Plates and frames for sewage water or similar sys-
tem. - HSN Code No.7325.99.93.
Plates Both plain and Chequered in all qualities of
Iron.
Plates Made of Iron and Steel.
Plates made of Plastic.
Plates of Aluminium/Lithographic/Thermal used for
printing.
2007 dated 25.03.2010.
Plates of Aluminium/Lithographic/Thermal which
are exposed and sold containing images or other
such printable component.
100(163)
100(163)
102(32)
42
7
102(17)
102(17)
1
1
102(18)
70(vii)
7
42
I
70
70
90
102(16)
1
5*
5*
5*
NIL
5*
5*
5*
14.5**
14.5**
5*
5*
5*
NIL
14.5**
5*
5*
5*
5*
14.5**
IV
IV
IV
I
IV
IV
IV
V
V
IV
IV
IV
I
V
IV
IV
IV
IV
V
Pla Pla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
416
2007 dated 25.03.2010.
Plates, both plain and chequered in all qualities of
Iron.
Plates, sheets and strip of Compounded Rubber.
Plates, sheets and strip of microcellular rubber used
in the manufacture of soles, heels or soles and heels
combined for footwear. - HSN Code No.4008.21.10.
June, 2006 w.e.f 01.06.06. Upto 31.05.06 they were
Plates, sheets and strip of microcellular rubber.
HSN Code No.4008.11.10.
Plates, sheets, film, foil and strip of plastics, non-cel-
lular whether with other materials or not. lacquered
or metallised or laminated, supported or similarly
combined - HSN Code No.3920.
by the G.O MS.No.502 Rev (CT-II) Dpt, dt 1-5-2006
Plates, Sheets, Strip and Foil of Zinc.
HSN Code No.7905.
Plates, sticks, tips and the like for tools, unmounted
of cermets HSN Code No.8209. Note: Entries from
102 to 113 are added by G.O.Ms.No.795 Dt: 29th June,
2006 w.e.f 01-07-2006. Upto 30.06.06 they were li-
Plates-Photographic
Platform Scales.
70(vii)
100(169)
100(211)
100(209)
100(164)
27(49)
103(8)
1
1
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
IV
IV
IV
IV
IV
IV
IV
V
V
Pla Pla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
417
Platinum.
Platinum Jewellery Including Articles Made Thereof.
Platinum or palladium catalysts with a base of acti-
vated carbon. - HSN Code No.3815.12.10.
Play Pools.
Case Law : Held to be not Toy, Okay Play(I) LTD.,Vs
CCE AIR 2005 SC 1023.
Playing Cards. - HSN Code No: 9504.40.00.
Case Law: Fall within the entry Sports goods.
Pradeep Commercial Corporation Vs CST (2007) 49
STA 88 (WB.TT).
Pliers (including cutting pliers), pincers, tweezers and
similar tools. - HSN Code No.8203.20.00.
Plotters (Computer Peripherals).
Ploughs.
Case Law: Held to be Agricultural Implements. K.M.
Poulose Vs. State of Kerala (2001) 123 STC 165.
Plug. - HSN Code No.9017.30.21.
Plugs. - HSN Code No.8536.
Plum Cakes.
Plutonium. - HSN Code No.2844.20.00.
Plywood and Laminates.
Pneumatic Presses. - HSN Code No.8462.99.11.
Pneumatic Tyres of rubber (of a kind used in bicycles).
Pocket Thermometer. - HSN Code No.9025.
P&L/A.R.Com/90/2007 dated 27.09.2008.
Point of Sale Terminals (POS). - HSN Code No.8471.
Polarimeters. - HSN Code No.9027.50.30.
Poles With Base Plate.
Case Law: Held that Poles with base plate made by
joining, welding or swaging cannot be said to be a
1
2
100(144)
60
60
103(2)
39
1
103(15)
39(21)
1
100(74)
1
102(32)
13
103(19)
39(3)(a)
103(21)
1
1
1
5*
5*
5*
5*
5*
NIL
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
14.5**
III
III
IV
IV
IV
IV
IV
I
IV
IV
V
IV
V
IV
IV
IV
IV
IV
V
Pla Pol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
418
tube fitting. Skyline Tubes, Visakhapatnam Vs. State
of A.P. (1998) 28 APSTJ 187 (STAT).
Polish Including Metal Polishes in any Form.
Polish Pigments.
Polish Removers.
Polished Granite Slabs. - HSN Code No: 2560.
Polished Granite Stones, Slabs and Tiles.
Polished granite tiles. - HSN Code No.2560.
Polished Stones Including Napa Slabs.
Polishes and Polish Brushes of Shoes.
Polishing and buffing machines.
HSN Code No.8460.90.10.
Poly (butylene terepthalate).
HSN Code No.3907.91.50.
Poly (ether alcohols). - HSN Code No.3907.20.10.
Poly (ethylene terepthalate). - HSN Code No.3907.60.
Poly (phenylene oxide). - HSN Code No.3909.30.10.
Poly (vinyl acetate) (PVA) moulding material.
HSN Code No.3905.19.10.
Poly (vinyl acetate) (PVA), moulding material.
HSN Code No.3905.12.10.
Poly (vinyl acetate) and resins.
HSN Code No.3905.19.20.
Poly (vinyl acetate) resins. - HSN Code No.3905.12.20.
Poly (vinyl alcohol), whether or not containing
unhydrolysed acetate groups.
HSN Code No.3905.30.00.
Poly (vinyl chloride) (PVC) Resins (emulsion grade)
HSN Code No.3904.22.10.
Poly (vinyl chloride) resins. HSN Code No.3904.21.10.
Poly (vinyl chloride), not mixed with any other
substances.
1
1
1
1
1
1
42
1
102(30)
100(155)
100(155)
100(155)
100(157)
100(153)
100(153)
100(153)
100(153)
100(153)
100(152)
100(152)
100(152)
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
V
V
V
V
V
V
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pol Pol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
419
Poly (vinyl derivatives). - HSN Code No.3904.30.10.
Poly (vinyl fluoride), in one of the forms mentioned
in Note 6(b) to this Chapter.
HSN Code No.3904.69.10.
Poly (vinyl pirolidone) (p alcohol).
HSN Code No.3905.99.10.
Poly brominated biphenyls, poly chlorinated biphe-
nyls, poly chlorinated terphenyls, crocidolite.
HSN Code No.3824.90.35.
Poly iso butylene. - HSN Code No.3902.20.00.
Poly(butylene terepthalate). HSN Code No.3907.99.20.
Polyacetals, other polyethers and epoxide resins, in
primary forms, primary forms. polycarbonates,
alkyd resins, polyallyl esters and other polyesters,
in - HSN Code No: 3907.
Note: Entry 100 with Sub-Entries upto 179 was
added by the G.O.MS.No.502Rev (CT-II) Dept, dt.1-5-
2006 w.e.f 1-5-2006. Upto 30.04.06 they were liable
Polyacetals. - HSN Code No.3907.10.00.
Polyamides in Primary Forms. - HSN Code No.3908.
at 12.5%.
Polycarbonates. - HSN Code No.3907.40.00.
Polycarboxylic acids, their anhydrides, halides, Per-
oxides and derivates. Peroxyacids; their halogenated
sulphonated, nitrated or nitrosated.
HSN Code No.2917.
at 12.5%.
Polyester or contract resins.
HSN Code No.3907.91.20.
Polyesters Viscose Yarn/Filament Yarn.
100(152)
100(152)
100(153)
100(148)
100(150)
100(155)
100(155)
100(155)
100(156)
100(155)
100(97)
100(155)
6
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pol Pol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
420
Polysters Yarn.
Case Law: Held to be Artificial Yarn. State of T.N. Vs.
Polyweb Private (1982) 51 STC 364.
Polyethylene having a specific gravity of 0.94 or
more. - HSN Code No.3901.20.00.
Polyethylene having a specific gravity of less than
0.94. - HSN Code No.3901.10.
Polymer Modified Asphaltic Waterproofing
Membrane.
HSN Code No.6807.
Polymers of Ethylene in primary forms.
HSN Code No.3901.
Polymers of Propylene or of other olefins in primary
forms. - HSN Code No.3902.
at 12.5%.
Polymers of Styrene in Primary Forms.
HSN Code No.3903.
at 12.5%.
Polymers of Vinyl Acetate or of other Vinyl Fsters
in primary forms, other vinyl polymers in
primaryforms. - HSN Code No.3905.
by the G.O.Ms.No.502, dated 01.05.2006. Upto
30.04.2006 this item was taxable at 12.5%.
Polymers of Vinyl Chloride or of other Halogenated
Olefins, in primary forms. - HSN Code No.3904.
6
100(149)
100(149)
4
100(149)
100(150)
100(151)
100(153)
100(152)
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pol Pol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
421
w.e.f 1-5-2006.Upto 30.04.2006 this item was
taxable at 12.5%.
Polyoc Empeyoc F3002.
Note: Upto 14.01.2010 and 14.5% from 15.01.2010.
2007 dated 06.02.2010.
Polyoc Empeyoc HSR 200/7.
Note: Upto 14.01.2010 and 14.5% from 15.01.2010.
2007 dated 06.02.2010.
Polyol Empeyol F 3002. - HSN Code : 3907.20.10.
2010 Dated: 06.08.2010. 155/100
Polyol Empeyol HSR 200/7. - HSN Code : 3907.20.10.
2010 Dated: 06.08.2010. 155/100
Polyphosphates (other). - HSN Code No.2835.39.00.
Polyphosphates. - HSN Code No.2835.31.00.
Polyphosphoric acids Kg. - HSN Code No.2809.20.20.
Polypropylene articles, not elsewhere specified or
included. - HSN Code No.3926.90.80.
Polypropylene. - HSN Code No.3902.10.00.
Polyster clear film synthetic visiting cards.
HSN Code No. 3920.
Polystic Compound. - HSN Code No. 3919.
Case Law: Held to be Adhesive. State of Kerala Vs
.Shaji ; Joseph. (2003) 129 STC 475.
Polystyrene Foam Materials (Refrigeration & Cold
Storage Equipments).
Polysulphides. - HSN Code No.2830.90.20.
Polysulphones. - HSN Code No.3911.90.10.
Polytetrafluroethylene. - HSN Code No.3904.61.00.
1
1
100(155)
100(155)
100(66)
100(66)
100(41)
100(207)
100(150)
100(164)
100(163)
1
100(60)
100(159)
100(152)
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
Pol Pol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
422
Polythene Bags (Packing Materials).
Case Law: Held to be Containers. State of A.P. Vs.
Several Industeries (1998) 23 APSTJ 63 (APHC).
Polythene Bulb Covers.
Case Law: Are Parts & Accessories of Refrigerators.
Libarty Industries Vs. State of A.P. (1984) 1 APSTJ 21
(STAT).
Polythene Films. HSN Code No.3920.
Case Law: Are to be taxed as packing material.
Excellent Gravure Industries Vs. State of Assam &
Others (2012) 56 VST 129.
Polythene Foam Sheets. - HSN Code No.3921.19.00.
Polythene Pipes and Tubes.
Polythene Sheets. - HSN Code No.3921.19.00.
Polythene Tube. - HSN Code No.3917.21.10.
Polyurethane Foam Materials (Refrigeration & Cold
Storage Equipments). - HSN Code No.5903.20.
Polyurethanes. - HSN Code No.3909.50.00.
Pomades and Vaselines and Air Hair Appliances.
Pongam (Oilseeds).
Pontoons (Ships).
Case Law: Pontoons will come within the meaning
of Ship. CIT. Vs. Digvijay Cement Co. Ltd. 1998 (9) SCC
476.
Pop Corn.
Poppy Seeds (Gasa Gasalu) Spices.
Case Law: Poppy Husk is Poppy Straw, a Narcotic.
Ajaib Singh Vs. State of Punjab. 2000 (4) SCC 510: 2000
(118) ELT 4.
Porcelain below 6.6 kv. - HSN Code No.8546.20.11.
Porcelain bushing below 6.6 Kv.
HSN Code No.8547.10.10.
Porcelain bushings for voltage 11 Kv or above but
up to 66 Kv. - HSN Code No.8547.10.30.
90
1
90(2)
1
45
1
1
86
100(157)
1
72
56
1
59
100(225)
100(226)
100(226)
5*
14.5**
5*
14.5**
5*
14.5**
14.5**
5* .
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
IV
V
IV
V
IV
V
V
IV
IV
V
IV
IV
V
IV
IV
IV
IV
Pol Por
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
423
Porcelain bushings for voltage 6.6 Kv or above but
below 11 Kv. - HSN Code No.8547.10.20.
Porcelain bushings for voltage 66 kv or above.
HSN Code No.8547.10.40.
Porcelain ware and Chinaware.
Porcelain Ware used in Electrical Wiring.
Porridge, Marmalade, Honey.
Portable Generators / Genset run by Petrol / Kero-
sene / LPG.
Note : Diesel Power Generators are liable to tax as
per Entry 124 of IV Schedule w.e.f. 06.10.2009.
2009. Dated 21.09.2010.
Portable X-ray machine. - HSN Code No.9022.14.20.
Portland Cement.
Post Harvest Instruments Manually Operated.
Post Harvest Instruments Mechanically Operated .
Post Card, Envelopes Etc., Sold by Government.
Postak (Spices).
Postal Items Like Envelope, Post Card etc., Sold by
Government.
Poster (Printing) Paper. - HSN Code No.4911.
Potassic - Mineral or chemical fertilisers.
HSN Code No.3104.
Potassium Bitartrate. - HSN Code No.2918.13.10.
Potassium Carbonates. - HSN Code No.2836.40.00.
Potassium Chlorate. - HSN Code No.2829.19.20.
Potassium Chloride (Muriate of Potash) (Chemical
Fertilizes).
Potassium Citrate. - HSN Code No.2918.15.10.
Potassium Cyanide. - HSN Code No.2837.19.10.
Potassium Dichromate. - HSN Code No.2841.50.
Note: This Entry wad added by G.O.Ms.No.502, dated
at 12.5%.
100(226)
100(226)
7
100(226)
107(c)
1
103(18)
1
1
1
27
59
27
47
19
100(98)
100(67)
100(59)
19
100(98)
100(68)
100(73)
5*
5*
5*
5*
5*
14.5**
5*
14.5**
NIL
5*
NIL
5*
NIL
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
V
IV
V
I
IV
I
IV
I
IV
IV
IV
IV
IV
IV
IV
IV
IV
Por Pot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
424
Potassium Ferricyanide. - HSN Code No.2837.20.20.
Potassium Ferrocyanide. - HSN Code No.2837.20.30.
Potassium Hydroxide (caustic potash).
HSN Code No.2815.20.00.
Potassium Hydroxide. - HSN Code No: 2815.
Potassium Hypochlorites. - HSN Code No.2828.90.20.
Potassium Lodide. - HSN Code No.2827.60.10.
Potassium Metabisulphite. HSN Code No.2832.20.10.
Potassium Permanganate. HSN Code No.2841.61.00.
Potassium Permanganate. HSN Code No: 2841.60.00.
Potato chips sold under brand name Lays and
Uncle Chips.
Case Law: Are covered under the entry for pro-
cessed vegetables. Pepsico Inida Holding Pvt. Ltd and
otehrs Vs. Commissioner of Commercial Taxes, Tamil
Nadu and another. (2009) 25 VST 635 (Mad).
Potato chips sold under brand name Lays and
Uncle Chips are covered under the entry for pro-
cessed vegetables
Case Law: Pepsico Inida Holding Pvt. Ltd. Vs. State of
Assam and others. (2009) 25 VST 41(Gauhati) and
(2012) 15 VST 413 (Uttara).
Potato Starch. - HSN Code No.1108.13.
Potatoes.
Potentiometers. - HSN Code No. 85.33
Pots - HSN Code No.7010.
Pots Made of Clay.
Pots made of Glass. - HSN Code No.7010.
Pots Made of Plastic - HSN Code No.7010.
Pottery Products.
Pouches and Catch Covers of Paper Board.
Case Law: Held to be Containers. CCE Vs. Fine Prints.
1996 (87) ELT 296.
100(68)
100(68)
100(46)
19
100(58)
100(57)
100(62)
100(71)
100(71)
107
61(3)
18
39(19)
90 (12)
12
90(4)
90(12)
12
90
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
NIL
5*
5*
NIL
5*
5*
NIL
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
I
IV
IV
I
IV
IV
I
IV
Pot Pou
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
425
Poultry cages - HSN Code No: 8436.90.00.
Poultry Feed.
Poultry Feed Supplements Medicines /Mineral
Mixture/Nutrients and Vitamins.
Upto 28.02.2009.
From 01.03.2009.
Povidone-Iodine Cleaning Solution USP 7.5% w/v
Povidone-Iodine Solution IP - HSN Code No: 3003.20.
Powder of Betel Nut. - HSN Code No:0802.90.11.
Powder Paints like cem etc.,
Upto 31.08.2005.
From 01.09.2005 onwards
Powders and Flakes of Aluminum. HSN Code No.7603
Powders and Flakes of Copper. HSN Code No.7406.
Powders and Flakes of Nickel. - HSN Code No: 7504.
Powders and flakes of Zinc Dust. HSN Code No: 7903.
Power Alcohol.
Power Analysers. (Ammeters, Volt Meters and Watt
Meters). - HSN Code No.9031.80.00
2010. Dated 12.05.2011.
Power analysis. - HSN Code No. 9030.39.10.
Power Cables.
Power Cords.
Power Driven Pumps for Liquid Elevators Upto a
capacities of 10 HP More than 10 H.P Capacity.
Power kerosene (Motor Spirit) (First Sales).
1
3
89
3
88
88
8
1
125
27(37)
27(21)
27(32)
27(47)
1
103(31)
103(31)
39(26)
39(27)
1
3
14.5**
NIL
4
NIL
5*
5*
5*
12.5
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
14.5**
32.55
V
I
IV
I
IV
IV
IV
V
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
V
VI
Pou Pow
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
426
Power Loom. - HSN Code No. 8446.21.
Upto 30-06-2006
dt. 01-07-2006.
Power operated sprayers, spare parts and accesso-
ries both manual and power operators.
HSN Code No.8424.20.00.
Power Tillers.
PP/ HDPE woven fabric.
PPC Grade Cement.
PVC Pipes and their fittings.
These items have been added by G.O.Ms. No. 58 dated
25.01.2012 w.e.f. 25.01.2012 w.r.e.f. from
24.08.2011. Prior to 24.08.2011 taxable under
Schedule V.
P-phenylenediamine. - HSN Code No.2921.51.30.
Prasadams Sold by Religious Institutions.
Prawn Feed/Mineral Mixture/Feed Nutrients/
Supplements/Vitamins.
Prawns other sea food except when sold in frozen
state or in a sealed container.
Prawn Seeds Including Prawn Seeds Pl20.
Prawns /Prawns Pulp when not Cured or Frozen
Case Law: 1.Prawns are held to be livestock ITC.
Ltd., Vs. Person - In-Charge, AMC Kakinada (2004) 135
STC 258 (SC). 2. Prawns Pulp is held to be Prawns.
Joseph Vs. State of Kerala. (1967) 20 STC 261.
Prawns and Prawn Pulp When Cured or Frozen
Upto 30-06-2006.
From 1.7.2006.
Pre Recorded Audio Cassettes.
HSN Code No.8523.
1
102(21)
20
1
90(4)
1
45
100(101)
37
3
24
24
24
1
107
39(13)(i)
12.5
5*
5*
5*
5*
14.5**
5*
5*
NIL
NIL
NIL
NIL
NIL
12.5
5*
5*
V
IV
IV
IV
IV
V
IV
IV
I
I
I
I
I
V
IV
IV
Pow Pre
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
427
Case Law : Blank Audio Cassettes are different from
pre-recorded cassettes such is to be assessed to tax
separately. State of A.P Vs. Balajee Audio & Video Co.
(2005) 40 APSTJ 9 (APHC).
Pre Shave and After Shave Creams / Lotions.
Pre Stressed Concrete Pipes.
upto 30-06-2008.
From 01-07-2008 liable to Tax at 12.5% as per
G.O.No. 818, Rev. dt. 30-06-2008.
From 24.08.2011 onwards (Act No.11/2012.)
Pre Engineered Building Systems.
Pre Stressed Railway Concrete Sleepers.
Precious Metals Ores and Concentrates.
HSN Code No.2616.
at 12.5%.
Precious Metals Utensils.
Precious stones, that is to say, Diamonds, Emeralds,
Rubies, Sapphires and semi-precious stones and
Pearls.
Precipitated silica and silica gel.
HSN Code No.3824.90.25.
Precipitated Sulphur. - HSN Code No.2802.00.20.
Pre-coolers and FADEA Coolers used in Air Crafts.
2009 dated 23.10.2009.
Pre-engineered buildings.
2011 Dated 10.11.2011.
Prepared additives for cements, mortars or
concretes. - HSN Code No.3824.40.
Prepared binders for foundry moulds or cores.
HSN Code No.3824.10.00.
Prepared binders for foundry moulds or cores;
chemical products and preparations of the chemical
1
45
1
45
1
98
100(22)
2
3
100(148)
100(34)
1
1
100(204)
100(204)
100(204)
14.5**
4
12.5
5*
14.5**
5*
5*
1
1
5*
5*
14.5**
14.5**
5*
5*
5*
V
IV
V
IV
V
IV
IV
III
III
IV
IV
V
V
IV
IV
IV
Pre Pre
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
428
or allied industries (including those consisting of
mixtures of natural products), not elsewhere specified
or included. - HSN Code No.3824.
Prepared Binders for foundry moulds or cores;
Retarders used in the printing industry.
HSN Code No.3824.
Prepared Driers. - HSN Code No.3211.
at 12.5%.
Prepared inorganic pigments.
HSN Code No.3207.10.30.
Prepared opacifiers prepared colours and similar
preparations. - HSN Code No.3207.10.40.
Prepared organic dye-stuff pigments, dry.
HSN Code No.3207.10.10.
Prepared organic dye-stuff pigments, paste.
HSN Code No.3207.10.20.
Prepared paint or varnish removers.
HSN Code No.3814.00.20.
Prepared pigments, prepared opacifiers,prepared
colours and similar preparations.
Prepared Pigments. - HSN Code No.3207.10.
Note: This Entry was added byG.O.Ms.No.502, dated
at 12.5%.
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.
HSN Code No.3812.
100(204)
100(129)
100(126)
100(126)
100(126)
100(126)
100(143)
100(126)
100(126)
100(142)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pre Pre
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
429
Prepared Rubber Accelerators.
HSN Code No.3812.10.00.
Prepared textile glazings, dressings and mordants.
HSN Code No.3809.91.80.
Prepared unrecorded media for sound recording
or similar recording of other phenomena.
HSN Code No.8523.
Pre-punched Cards. - HSN Code No.4823.90.21.
Pre-punched cards; monotype and newstape paper
in strips with perforated edges, not exceeding 15cm
in width; typewriting paper cut to size and the like.
Pre-recorded Audio Compact Discs.
HSN Code No.8524.
Pre-recorded DVD Audio. - HSN Code No.8524.
Pre-recorded DVD Video. - HSN Code No.8524.
Pre-recorded Software/Data Compact Discs.
HSN Code No.8524.
Pre-recorded Video Compact Discs. HSN Code
No.8524.
Pre-recorded, CDs, VCDs and DVDs covered under
HSN Code No.8523 .
Preserved fruits, vegetables, meat, poultry, sea foods
and fish sold in sealed containers or in a frozen state.
Preserved or processed Vegetables and Fruits, Meat,
Poultry, Fish & Prawns.
100(142)
100(141)
39(13)(i)
100(173)
100(173)
39(13)
39(13)
39(13)
39(13)
39(13)
39(13)
107
107
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pre Pre
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
430
Preserving Jars of Glass.
HSN Code No.7010.
Press brakes(Machine Tools).
HSN Code No.8462.29.20.
Pressed Cotton.
Pressed Leaf Plates and Cups.
Pressed Steel Sleepers (Iron and Steel).
Presses for the manufacture of particle board or
fibre building board of wood or other ligneous
materials and other machinery for treating wood
or cork. - HSN Code No.8479.30.00.
Press-fasteners, snap-fasteners and press-studs and
parts thereof.
HSN Code No.9606.10.10.
Pressure cookers and Pressure pans excepting uten-
sils made of precious metals.
Note: The original entry Aluminum utensils and
enameled utensils was substituted by the Act No.
Schedule V.
Pressure Filters and Gauges (Water Pollution Con-
trol Equipments).
Pressure Lamps, (Petromax Lights) Parts and
Accessories.
Upto 17-08-2005
From 18-08-2005
Pressure Measuring Devices like Flow Meter, Mag-
netic Guage & Metalic Guage. - HSN Code No.9026
P&L/A.R.Com/90/2007 dated 27.09.2008
Pressure Module (Instruments and apparatus for
measuring or checking pressure).
HSN Code No.9026.20.00.
90 (12)
102(32)
79
42
70
102(42)
1
7
1
1
94
103(3)
1
5*
5*
5*
NIL
5*
5*
14.5**
5*
14.5**
12.5
5*
5*
14.5**
IV
IV
IV
I
IV
IV
V
IV
V
V
IV
IV
V
Pre Pre
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
431
Pressure Pans without Lids.
Case Law: Held to be not Pressure Cookers are
Kitchenware. TT Ltd. Vs. State of A.P.(1996) 22 APSTJ
73 (STAT).
Pressure Stoves.
Pressure vessels, reactors, columns or towers or
chemical storage tanks. - HSN Code No. 8419.89.10.
Prestige Lancets.
Prestige strips. - HSN Code No.3822.
Pre-stressed Railway Concrete sleepers.
2006 dated 4th Jan 2006, w.e.f 01.12.2005. Upto
Schedule V.
Prevulcanised Rubber. - HSN Code No.4001.10.10.
Prickly Heat Powder.
Case Law: Held to be Drugs. Not Cosmetics. State of
A.P. Vs. Koduri Satyanarayana & Co. (1998) 68 STC
233 (AP).
Prickly Heat Powder / Dermicool Powder.
Case Law: Held to be Medicine. Paras Pharmaceuti-
cals Vs. State of M.P. (2012) 48 VST 550 (MP).
Primary forms of Alloys. - HSN Code No.7224.
Primary forms of Stainless Steel. - HSN Code No.7218.
Primers of all Kinds.
Printed Account Books and Registers/Ledgers.
HSN Code No.4820.
Printed books, Brouchers, leaflets and similar printed
whether or not in single sheet.
Printed Books, Periodicals and Journals.
Case Law: Are exempted from payment of tax as
per Entry 5 of Schedule I of APVAT Act,2005.
Printed Books. - HSN Code No.4901.10.20.
7
1
1
1
88
98
100(166)
88
88
27(10)
27(4)
1
25
5(1)
5(1)
5(1)
5*
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
NIL
NIL
NIL
IV
V
V
V
IV
IV
IV
IV
IV
IV
IV
V
IV
I
I
I
Pre Pri
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
432
Printed Cards with or without envelopes.
HSN Code No: 4909.00.10.
Printed Circuit Assemblies for the goods of sub-head-
ing 9027.80. - HSN Code No.9027.90.20.
Printed Circuits. - HSN Code No.8534.
Printed Envelopes / Covers.
Printed forms on non-woven fabrics.
2009. Dated 21.06.2011.
Printed Labels of Paper or paperboard.
HSN Code No.4821.
Printed Material like Annual reports and Applica-
tion Forms.
Printed Materials Like Diaries, Calendars, etc.,
HSN Code No.4904.
Printed matter, including printed pictures and pho-
tographs. HSN Code No.4911.
Printed or Illustrated Postcards; Printed Cards be-
ing Personal with or without envelopes or trim-
mings. Greetings; messages or announcements,
whether or not illustrated, - HSN Code No.4909
Printed Paper and Paper Board Lables.
Printed Pictures. - HSN Code No.4911.
Printer Cartridge Printer Ribbons (Computer Periph-
erals) - HSN Code No.8471.60.
Printer Like Dot Matrix, Ink Jet, Line, Line Matrix Etc.,
- HSN Code No.8471.60.
Printing Blocks. - HSN Code No.8442.50.32.
Printing Ink Excluding Toner and Cartridges.
HSN Code No.3215.
Printing Ink whether or not concentrated or solid.
47
103(21)
39(20)
25
47
90
47
47
47
47
100(172)
47
39(3)(a)
39(3)(a)
102(17)
48
100(131)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pri Pri
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
433
Note : This Entry was added by G.O.Ms.No.502, dated
01.05.2006.
Printing ink, writing or drawing ink and other inks,
whether or not concentrated or solid.
HSN Code No.3215.
Printing Ink. - HSN Code No.3215.
Printing Machinery used for printing by means of
the printing type, block,plates, cylinders and other
printing components; inkjet printing machines, ma-
chines for uses ancillary to printing.
HSN Code No.8443.
2006.Upto 30.06.06 it was liable to tax at 12.5%
under Schedule V.
Printing Paper.
Printing Plates with. - HSN Code No. 8442.
Printing type, blocks, plates, cylinders and other print-
ing components; blocks, plates, cylinders and litho-
graphic stones, prepared for printing purposes (for
example, planed, grained or polished).
Printing types. - HSN Code No.8442.50.40.
Procaine hydrochloride.
HSN Code No.2922.50.13.
Processed (including activated), Clays.
HSN Code No. 2508.20.10.
Processed and Branded Salt.
Upto31-08-2006
From 01.09.2006.
Processed Commodity Sold as Poultry Feed.
Processed meat, poultry, fish, processed or
preserved vegetables and fruits, including fruit jams
100(131)
48&
100(131
102(18)
44
102(17)
102(17)
102(17)
100(102)
100(182)
49
35
3
107
5*
5*
5*
5*
5*
5*
5*
5*
5*
4
NIL
NIL
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
I
I
IV
Pri Pro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
434
jelly, pickle, fruits squash, paste, fruit drink and fruit
juice whether in sealed container or otherwise.
Note: This Entry 107 was added by G.O.Ms. No. 1291,
dt. 07-09-06 w.e.f. 01-07-2006. Upto 30-06-06 these
Processed, other than calcined Clay (washed or
ground or screened or beneficiated).
HSN Code No.2508.50.22.
Procured Tread Rubber.
Upto 14-02-2008
From 15-02-2008.
Note: Entry 120 was added by G.O.Ms. No. 173, Ref.
dt. 18-02-2008.
Case Law: Procured Tread Rubber is classifiable as
Plates, sheets and strips, for resoling or repairing or
retreading rubber tyres. Not as other articles of
vulcanised rubber other than hard rubber.
Speedway Rubber Co. Vs. C.C.E.
Product Receivers used in the process treatments
of materials.
HSN Code No.8410.89.10.
Products consisting of sheets of paper or paperboard,
impregnated, coated or covered with plastics
(including thermoset resins or mixtures thereof or
chemical formulations containing melamine, phenol or
urea formaldehyde with or without curing agents or
catalysts), compressed together in one or more
operations. - HSN Code No.4823.90.18.
Products of coir excluding Rubberised coir
mattresses.
Upto 31-05-2007
Note: G.O.Ms. No. 812, Rev, dt. 13-06-2007, w.e.f.
01-06-2007.
100(182)
120
1
1
100(173)
1
56
5*
4
14.5**
14.5**
5*
12.5
NIL
IV
IV
V
V
48
V
1
Pro Pro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
435
Products of Water Jel.
Professional beauty care equipment.
HSN Code No.8543.89.93.
Profile Grinders. - HSN Code No.8460.29.40.
Profile Projectors. - HSN Code No.9031.30.00.
Programmed Memory Chip or Designed EPROM.
Case Law: Is to be classified as Electronic Integrated
Circuits under heading 8542 and not under head-
ing number 8524. Anjaleem Enterprises (P) Ltd. Vs
CCE (2006) 48 STA 77(S.C).
Projection Screens/Projectors of all Kinds of T.Vs
and Parts and Accessories.
Projectors of all Kinds of TVS, Their Parts &
Accessories.
Projectors, Lenses & Parts & Accessories (Cinema).
Case Law: Over-head and Slide Projectors and their
Lenses fall under this Item. Electro-Photonics India
(P) Ltd. Vs. State of A.P. (2001) 122 STC 232 (AP).
Promixy (Veterinary Tablets).
Proof Presses. - HSN Code No.8443.59.30.
Propan-1-ol (propyl alcohol) and propanol (isopro-
pyl alcohol). - HSN Code No.2905.12.
Propellers and rotors and parts thereof.
HSN Code No.8803.10.00.
Propoerzi Rods.
Case Law: Held to be Specie of Aluminium Wire Rods.
Indian Aluminium Cables Ltd. Vs. Union of India &
Others. (1987) 64 STC 180 (SC) & 2000 (115) ELT A
227 (SC).
Propyl Alcohol. - HSN Code No.2905.12.10.
Propyl Gallate. - HSN Code No.2918.29.30.
Propylene Copolymers. - HSN Code No.3902.30.00.
Propylene Glycol(IP, IG, FFG).HSN Code No.2905.32.00
2007 dated 06.02.2010.
1
1
102(30)
103(24)
39(24)
1
1
1
89
102(18)
100(85)
102(47)
27
100(85)
100(98)
100(150)
100(85)
14.5**
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
V
V
IV
IV
IV
V
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pro Pro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
436
Propylene Glycol (propane-1,2-diol) (other).
Propylene Glycol (propane-1,2-diol).
HSN Code No.2905.32.00.
Propylene. - HSN Code No.2901.22.00.
Case Law: Sub entries from 180 to 231 are added to
entry 100 vide G.O.Ms. No.656, Revenue (CT-II), 2nd
Prosthetics (Aids For Physically Challenged Persons).
Protective /Preventive Cream.
Protectors (Electrical Instruments, Systems, Appara-
tus and Appliances).
Protinules.
Case Law: Held to be Milk Food and not Drugs and
Medicines. Alembic Chemical Works Co. Vs. CTO.
(1994) 95 STC 44 (WBTT).
Provitamines, natural or synthetic, derivatives
thereof used primarily as vitamins and intermixturs
of the foregoing, whether or not in any solvent.
HSN Code.2936.
Proximity Cards and Tags. - HSN Code No.8543.81.00.
PSCC poles which fall under cement poles
w.ef.18-08-2005.
Pseudoephedrine (INN) and its salts.
HSN Code No.2939.42.00.
Psophometers, falling under. - HSN Code No.9030.
Publications of Information and Public Relations
Department.
Puffed Rice, Parched Rice, Murmuralu and Atukulu.
Pulav Biryani Masala used in preparation of food.
100(85)
100(85)
100(193
2
1
1
1
88
1
45
100(116)
39
5
40
59
5*
5*
5*
NIL
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
NIL
NIL
5*
IV
IV
IV
I
V
V
V
IV
V
28
IV
IV
I
I
IV
Pro Pul
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
437
Pulleys.
Upto 30-06-2006
Case Law: Held to be not Machinery Parts but are to
be Taxed as Hardware. CST Vs. Om Iron Foundry Agra.
(1974) 33 STC 82 & CST Vs. Kamal Engineering Works.
(1981) 48 STC 394.
Note:G.O.Ms.No.795,Rev,dt. 29-06-06, w.e.f. 01-07-06.
Pulling 7k lifting machines.
Pulmanary artery castheter. - HSN Code No.9018.39.
Pulp Board (Paper Board).
HSN Code No.4823.70.20.
Pulp of Bamboo, Pulp of Wood and Pulp of Paper.
Pulp of Bamboo, wood, waste paper and bagassee.
Pulps fibres derived from recovered (waste and
scrap) paper or paper board or of other fibrous
cellulosic material. - HSN Code No.4706.
Pulses and Grams of all Kinds and Dhall Thereof
Note:1. Pulses, other than Black-gram and Green
gram are : 1) Red-gram 2) Bengal-gram 3) Beans
4) Peas 5) Lentils 6) Loba or Alasandalu 7) Horse-
gram 8) Fox-gram Horse gram and Fox gram held
to fall under pulses by Board of Revenue Ref: L1
1354/74, dt. 12.09.1976. T.A.No. 411/78, dt.
14.07.1978. 2. Fried Peas are General Goods-Boards
Ref: No. L1 1354/74 dt. 12.09.1976.
Pulses Husk. HSN Code No.2302 (Except 2302.10 &
2302.20).
Pumice stone; emery; natural corundum, natural
garnet and other natural abrasives, whether or not
heat treated. - HSN Code No.2513.
1
105
1
88
90(10)
100(173)
50
50(6)
82
41
100(184)
12.5
5*
14.5**
5*
5*
5*
5*
5*
NIL
5*
V
IV
V
IV
IV
IV
IV
IV
I
IV
Pul Pum
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
438
Pumps for dispensing fuel or lubricants, of the type
used in Filling Stations or in Garages.
Pumpsets, parts and accessories thereof.
Punching Machines (including turret).
HSN Code No.8462.49.10.
Punching or Notching Machines (including presses)
Including Combined Punching and Shearing Ma-
chines. - HSN Code No.8462.
Punna undi (Calophyllum, Inophyllum).
Puranic and Vedic Literature.
Pure Silk Cloth/Sarees/Dhoties other than Woven
on Handlooms.
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2011.
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Cloth includes Sarees and Dhoties. Gov-
ernment of A.P. Vs. P.V.S Rao & Others (1960) 11 STC
561; & Pure Silk Sarees Embroided with Zari and
Meena do not seize to be Silk Sarees.
Pure Silk Cloth/Sarees/Dhoties Woven on
Handllooms.
Puricosa (Jute Twine) (Packing Material).
Purified and Processed Gases in all Its Forms.
Case Law: Medical Oxygen and Nitrous Oxide used
only in Hospitals for Patients to be taxed under Medi-
cine not under liquefied gases. Southern Gas Ltd. Vs.
State of Kerala (2005) 139 STC 504.
31
17
102(32)
102(32)
72(xi)
5
45
52
49
127
21
90
1
5*
5*
5*
5*
5*
NIL
NIL
4
NIL
5*
NIL
5*
14.5**
IV
IV
IV
IV
IV
I
I
IV
I
IV
I
IV
V
Pum Pur
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
439
Purified Packaged drinking water in bulk
containers/ Cans and sachets but excluding aerated,
mineral, distilled, medicinal, ionic, battery and
demineralized water.
Note: Added by Act 21 of2011. w.r.e.f. 2-8-2010.
Purlins.
2011 Dated 10.11.2011.
Pusher craft. - HSN Code No.8904.
Putty (M.Seal).
Case Law: Is an adhesive. Huntsman Advanced Ma-
terials Pvt. Ltd., Inre 2006 NTN (4DPH) 479.
PVC (Vinyl) Asbestos Floor Tiles.
PVC Adhesive Tapes. - HSN Code No.3919.
PVC Battery Separators.
2010 Dated 3.8.2011.
PVC Belt Conveyor. - HSN Code No.3926.90.10.
PVC Drums (upto 200 Ltrs capacity).
PVC Film/Sheets etc. with. - H.S.N. code 3920.43.00.
PVC Insulated Cables with. - HSN Code 8544.59.30.
PVC Insulated Flat Cable covered by.
PVC Pipes.
PVC Sheet Fabrics. - HSN Code No.3920.
P-Xylene. - HSN Code No.2902.43.00.
Pyrazinamide (pyrazine carboxamide).
HSN Code No.2924.29.60.
Pyridine and its Salts. - HSN Code No.2933.31.00.
Pyrometers. - HSN Code No.9025.19.20.
126
1
56(4)
1
1
100(163)
1
12(1)
90
100(164)
38
38
45
90
100(82)
100(104)
100(112)
103(19)
5*
14.5**
5*
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
V
IV
V
V
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Pur Pyr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
440
Quad Lumen Central Venous Catheters.
Quartz Lumps.
Quartz Powder.
Quartz Watches and Clocks and its parts.
Quaternary Ammonium Salts and Hydroxides; Leci-
thins and other Phosphoaminolipids.
HSN Code No.2923.
at 12.5%.
Quebracho extract. - HSN Code No.3201.10.00.
Quenching Oils.
Quercus Infectoria Oliv (Medicinal Herbs and Coun-
try Drugs).
Quick Freezer.
Quilts Seamless.
Quilts Made of Cotton or Silk Cotton and Quilt Covers
Quinal phos. - HSN Code No.3808.10.32.
Quinine alkaloids. - HSN Code No.2939.21.10.
Quinine and its salts. - HSN Code No.2939.21.
Quinine hydrochloride. - HSN Code No.2939.21.20.
Quinine sulphate. - HSN Code No.2939.21.30.
Quran (With or Without Commentary) & Ahaadees
Books.
Raajma (Pulses).
Case Law: Held to be Pulses. CST Vs. Kiran Trading
Co. (1994) 94 STC 168.
Racks Made of Iron and Steel.
Case Law: Is Furniture. S.V.Paper Mills Ltd. Vs. CCE
1999 ELT 750 & P. Rathod Vs. CCE.2003 (158) ELT 118.
88
43
43
1
100(103)
100(118)
1
32
1
127
127
100(140)
100(116)
100(116)
100(116)
100(116)
5
82
1
5*
5*
5*
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
NIL
5*
14.5**
IV
IV
IV
V
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
IV
I
IV
V
Qua Rac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
441
Radar Wave Form Generator Rxsbanp1.
2010. Dated 12.05.2011.
Radial artery catheter. - HSN Code No.9018.39.
Radial Lather. - HSN Code No.8459.29.30.
Radiant Yarn.
Radiation Beam delivery units.
HSN Code No.9022.90.30.
Radiation generation units.
HSN Code No.9022.90.20.
Radiators & Radiator Fans/ Radiator Hose Pipes
Case Law: (1) Are Accessories of Motor Diesel En-
gine. Universal Radiators Ltd. Vs State of A.P.73 STC
120 (AP). (2) Radiators used in Transformers were
held to be neither Electrical Goods nor Accessories
thereof. State of A.P. Vs. Power & Ind. Equipment &
Accessoried (1989) 74 STC 87 (AP).
Radio & T.V Indoor and Outdoor Antennas.
HSN Code No.8525.
Radio active chemical elements and radio active iso-
topes (including the fissile chemical elements and iso-
topes) and their compounds; mixtures and residues
containing these products. - HSN Code No.2844.
Radio Communication Receivers and their Parts.
HSN Code No.8527.
Radio Gramophones, Parts & Accessories.
Radio Navigational AIDS Apparatus, Parts and Ac-
cessories.
Radio Pagers and their Parts.
HSN Code No.8527.90.11.
Radio Walkie Talkies. - HSN Code No.8525.20.11.
1
88
102(29)
6
103(18)
103(18)
1
39(16)(i)
100(74)
39(16)
1
39(16)
39(16)(a)
39(15)(a)
14.5**
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
5*
5*
V
IV
IV
IV
IV
IV
V
IV
IV
IV
V
IV
IV
IV
Rad Rad
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
442
Radioactive chemical elements and radioactive
isotopes (including the fissile chemical elements and
isotopes) and their compounds; mixtures and
residues containing these products.
HSN Code No.2844.
Radioactive elements and isotopes and compounds
other than those of subheading 2844 10, 2844 20
or 2844 30; alloys, dispersions (including cermets),
ceramic products and mixtures containing these
elements, isotopes or compounds; radioactive
residues. HSN Code No.2844.40.00.
Radios. HSN Code No.8525.10.10.
Ragi.
Ragi Flour.
Case Law: Held to be different from Ragi. ACCT Vs.
J.P.Kumar & Co.(1998) 109 STC 645 & Also see
Rajasthan Roller Flour Mills Association Vs. State of
Rajasthan (1993) 91 STC 408 (SC).
Ragimalt.
Rags (Chindis).
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law: Held to be Cotton Fabrics. Narayan Venkat
& Co. Vs. State of A.P.(1978) 41 STC 437 & Punjab
Business & Supply Co. Vs. State of Maharashtra (1977)
39 STC 386.
Rai (Brassica Juncea) (Rape seed and Mustard).
Raice Gram Oil Grade-1.
Case Law: Can be considered and accepted as edible
rice grain oil. Supreme Oil Industries Ltd., Vs Special
Secretary (2007) 49 STA 256 (Cal.HC).
100(74)
100(74)
1
8
28
1
45
127
72(2)(iii)
67
5*
5*
14.5**
NIL
5*
14.5**
NIL
5*
5*
5*
IV
IV
V
I
IV
V
I
IV
IV
IV
Rad Rai
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
443
Rail Coaches, Engines, Wagons and Parts thereof.
Note: The original entry 51. Rail coaches, engines
and wagons was substituted by G.O Ms No1206
Rev (CT-II) Dept, dated 12-09-2007 w.e.f 01-04-2007.
Schedule V.
Rails (Heavy & Light Crane Rails )(Iron and Steel).
Railway Carriage Batteries.
Case Law: Are Integral parts of Railway Coaches and
Engines. The Bharath Battery Manufacturing Co., Vs
CST (2007) 49 STA 253.
Railway Concrete Sleepers.
Note: The Entry 98 was added by the Act No 10 of
2006 dated 4th Jan 2006, w.e.f 01.12.2005. 30.11.05
Railway or Tramway Goods Vans and Wagons, not
self propelled. HSN Code No.8606.
Railway or Tramway maintenance or service
vehicles; whether or not self propelled (for example,
workshops, cranes, ballast tampers, track-liners,
testing coaches and track inspection vehicles).
HSN Code No.8604.
Railway or Tramway passenger coaches, not self-
propelled; luggage vans, post office coaches and
other special purpose railway or tramway coaches,
not self propelled (excluding those of heading 8604).
HSN Code No.8605.
Railway or Tramway track construction material of
iron or steel, the following: rails, check-rails and rack
rails, switch blades, crossing frogs, point rods and
their crossing pieces, sleepers (cross- ties) fish-plates,
chairs, chair wedges, sole plates, base plates Rail Clips,
bed plates, ties and other material Specialised for
Jointing or focing rails. HSN Code No. 7302.
Rain Caps/Rain Coats /Rain Suits.
51
70
51
98
51
51
51
70(15)
52
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
Rai Rai
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
444
Case Law: Held to be Readymade Goods. CCE Vs. India
Waterproofing & Dyeing Works (2003) 132 STC 99
(SC): (1996) 87 ELT 340 (SC).
Raisin.
Note : Raisin - A Dried Fruit of Certain white
varieties of Grape.
Rakhi/ Rakhees.
Note: The entry in Serial No.48 was added by the
Act No. 23 of 2005 dated 26th Oct, 2005 w.e.f.
Rangefinders. - HSN Code No.9015.10.00.
Ranitidine. - HSN Code No.2942.00.14.
Rape seed and Mustard. - HSN Code No.1205.
Rape, Colza or mustard oil and its fractions thereof,
whether or not refined, but not chemically modified.
- HSN Code No.1514.
Rare earth oxides including rutile sand.
HSN Code No.2614.00.31.
Rare gases. - HSN Code No.2804.10.00.
Rare-earth chlorides (other).
HSN Code No.2846.90.90.
Rare-earth chlorides not elsewhere included or
specified. - HSN Code No.2846.90.30.
Rare-earth fluorides not elsewhere included or
Rare-earth metals, scandium and yttrium, whether
or not intermixed or interalloyed.
HSN Code No.2805.30.00.
Rare-earth oxides not elsewhere included or
Rasa Karapuram.
Case Law: Rasakarpooram falls under Drugs and
Medicines, Board of Revenue Ref.No.4953/63,
Dt.04-10-1963.
Rasam Powder / Rasam Powder.
1
48
103(13)
100(117)
72(iii)
67(8)
100(20)
100(36)
100(76)
100(76)
100(76)
100(37)
100(76)
88
59
14.5**
NIL
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
V
I
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Rai Ras
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
445
Case Law: Held that they are only ingredients for
the preparation of Soups or Broths and not Cooked
or Baked Food. MTR Food Products Vs. CCE 2000 (118)
ELT 392.
Rasgolla.
Rasna.
Upto 30-06-2006
From 01-07-2006.
Case Law: 1. Held to be a Soft Drink Concentrate
and as such to be classified as General Goods and
not as Soft Drinks. Sri Balaji Ent. Vs. State of A.P (1988)
28 APSTJ 64 (STAT) & DCST Vs. P.Sukumaran (1989)
74 STC 185. 2.Rasna Utsav Mango, Rasna Juice Fit
Orange, Rasna Instant Mango and Rasna Booster
Mango squarely with effect from 1.7.2006.
Authority:A.R.COM/16/2007 Dated: 30-06-
2007).Note: Entry 107 was added by G.O.Ms. No. 795,
Rev. dt. 29-06-2006 w.e.f.01-07-2006.
Ratchet hoists.
Ravva /Sooji/Atta/Maida. - HSN Code No.1101.
17.08.05 were liable to tax at 12.5% under Schedule
V.
Ravva Dosa Instant Mixes.
Raw Bones.
Raw Cashew Nut.
Upto 31-08-2006
From 01-09-2006
Note: Entry 115 was added by G.O.Ms. No. 1291, dt.
07-09-2006. w.e.f.01-09-2006.
Raw Hides and Skins. - HSN Code No. 4101 to 4106.
1
1
107
1
28
1
1
1
115
80
14.5**
12.5
5*
14.5**
5*
14.5**
14.5**
12.5
5*
5*
V
V
IV
V
IV
V
V
V
IV
IV
Ras Raw
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
446
Raw Petroleum Coke. - HSN Code No.2713.11.
Case Law: Held to be Coke. State of Bihar & Others
Vs. Universal Hydro Carbons. (1995) 96 STC 204 (SC).
Raw -Rice bran. - HSN Code No.2302.20.20.
Raw Rubber of all Grades and all Varieties.
HSN Code No.4005.
Raw Silk (Other than imported from outside the Coun-
try).
Note : Imported silk yarn is liable to tax @5% under
Entry 6 of Schedule IV.
HSN Code No.5002.
Raw Wool. - HSN Code No:5101.
Rayon Tyre Cord Fabrics.
From11.07.2011.
(Upto 10.07.2011 exempt from, tax as per Entry 45 of
I Schedule).
Case Law: Held to be Textiles. Delhi Cloth Vs. State of
Rajasthan 1980 (6) ELT 383 (SC) (1980) 46 STC 256
(SC).
Razors/Razor Blades (Shaving Sets).
Case Law: Razor Made of Plastic and Iron Rods are
not to be treated as Articles of Plastics. Willtech In-
dia Ltd. Vs. CCE 1996 (84) ELT 5 (SC).
RBD Palm Oil (Vegetable Oil).
HSN Code No.3823.11.12.
RBD Palm Oil. - HSN Code No.3823.11.12.
RCC and PCC pipes and their fittings.
Upto 30-06-2008
From 01-07-2008 to 23.0.2011.
From 24.08.2011.
Note: G.O.Ms. No. 818, Rev. dt. 30-06-08.
RCC Beams.
RCC Jallies.
69
35(2)
100(169)
30
28
127
1
67
100(147)
45
1
45
1
1
5*
5*
5*
NIL
NIL
5*
14.5**
5*
5*
4
14.5**
5*
14.5**
14.5**
IV
IV
IV
I
I
IV
V
IV
IV
IV
V
IV
V
V
Raw RCC
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
447
Case Law: Held to be General Goods. Laxmi Industries
Vs. State of A.P (1986) 3 APSTJ 168.
RCC Poles (Cement Poles).
RCC Slabs.
RCC Sleepers
Upto 30-11-2005
From 01-12-2005
RCC Tiles.
Re Rolled Finished Steel Products.
Reaction initiators, reaction accelerators and cata-
lytic preparations, not elsewhere specified or in-
cluded. - HSN Code No.3815.
at 12.5%.
Reactive dyes and preparations based thereon.
Reactors with. - HSN code No.8419.89.10.
Reading Books of all Types Including Magazines,
Periodicals & Journals.
Ready Made Garments.
Case Law: Rain Coats, Rain Suits and Rain Caps in-
cluding Summer Caps are held to be Readymade
Garments. CCE Vs. Inida Waterproofing & Dyeing
Works. (2003) 132 STC 99 (SC).
Ready Made Garments, Bed Sheets, Pillow Covers,
Towels, Blankets, Traveling Rugs, Curtains, Crochet
Laces, Zari, Embroidery articles and all made ups.
Note: The original entry 52.Readymade Garments
Oct 2005 w.e.f 18-8-2005. Upto 17.08.05 were liable
Note 2: Ready made garments *The words bed
sheets, pillow covers, towels, blankets, travelling rugs,
45
1
1
98
1
70
100(144)
100(121)
1
5
52
52
5*
14.5**
12.5
5*
14.5**
5*
5*
5*
14.5**
NIL
5*
5*
IV
V
V
IV
V
IV
IV
IV
V
I
IV
IV
RCC Rea
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
448
curtains, Zari, embroidery articles and all other made
ups*omitted by Act 20 0/2009, w.r.e.f. 1-5-2009.
Ready Mix Concrete(RMC). HSN Code No.3824.50.10.
Case Law: Is a distinct merchantable commodity
liable to tax. R.M.C.Ready Mix (India Pvt, Ltd.) Vs. A.C.)
(2006) 42 APSTJ 42 (APHC).
Ready to Serve Foods.
Ready to use Flour Pastes.
Readymade Software.
2009 dated 23.10.2009.
Reagents.
P&L/A.R.Com/90/2007 dated 27.09.2008 rate of tax
12.5%
Real Pearls.
Reamers. - HSN Code No. 8207 60 10
Reapers.
Rear Screen Glass/Rear View Mirror for Motor
Vehicles.
Case Law: Held to be not Glassware. Are Accessories
of Motor Vehicles. Atul Glass Ind. (P) Ltd. Vs. CCE (1986)
63 STC 322: 1996 (25) ELT 473 (SC).
Rear View Mirror of Cycles.
Case Law: Held to be Accessories of Cycles. State of
T.N. Vs. Kannika Cycles. (1983) 53 STC 429.
Receipt Books (Printed Materials).
Receive Beam Former For Rohini - 32 rows.
2010. Dated 12.05.2011.
Receptacles (Domestic & Commercial to Keep Food/
Beverages, Hot or Cool) and Parts and Accessories
thereof.
Recharge Cards used in Cellphones.
Case Law: Held to be not goods liable to VAT. Re-
charge coupons/vouchers not liable to tax. State of
100(204)
1
1
2(v)
1
3
103(6)
1
1
13
47
I
7
NIL
5*
14.5**
14.5**
5*
14.5**
1
5*
14.5**
14.5**
5*
5*
14.5**
5*
NIL
IV
V
V
IV
V
III
IV
V
V
IV
IV
V
IV
NIL
Rea Rec
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
449
A.P. Vs. BSNL. (2011) 53 APSTJ 185 APHC ; (2012) 49
VST 98(AP).
Reclaimed rubber in primary forms or in plates,
sheets or strip. HSN Code No.4003.
at 12.5%.
Case Law: (1) Reclaimed Rubber/Sheets are purely
Rubber raw material and not a Rubber Product.
Bharath Rubber Regenerating Co. Vs. C.C.E. (1984) 18
ELT 85.
Reclamated Standard Motor Waste Oil.
Case Law: Held to be General Goods. Forma Trade
Agencies Vs. State of A.P.(1987) 5 APSTJ 131 (STAT).
Record Players, Parts and Accessories there of.
Recorded Cassettes.
Case Law: Blank Audio Cassettes are different from
pre-recorded cassette as such is to be assessed to
tax separately. The State of A.P. Vs. Balajee Audio &
Video Co.(2005) 40 APSTJ 9 (APHC).
Recorders.
2010. Dated 12.05.2011.
Records, tapes and other recorded media for repro-
ducing sound only. HSN Code No.8524.32.
Recovered (waste & scrap) paper or paper board -
HSN Code No.4707.
Recovered (waste and scrap) paper or paperboard
4707.10.00. unbleached kraft paper or paperboard
or corrugated paper or paperboard.
HSN Code No.4707.
100(168)
1
1
39
1
39(13)(ii)
(a)
100(214)
100(214)
5*
14.5**
14.5**
5*
14.5**
5*
5*
5*
IV
V
V
IV
V
IV
IV
IV
Rec Rec
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
450
Recovered Acetone. HSN Code.2914.
2010. Dated 10.11.2010.
Recovered Chloroform. HSN Code.2903.13.
2010. Dated 10.11.2010.
Recovered Dimethyl Sulfoxide. HSN Code.2920.90.
2010. Dated 10.11.2010.
Recovered Ethyl Acetate. HSN Code.2915.31.
2010. Dated 10.11.2010.
Recovered MDC+THF. - HSN Code No.2707.20.00.
2010. Dated 10.11.2010.
Recovered Mixture Acetone + MDC. HSN Code.2914.
2010. Dated 10.11.2010.
Recovered Solvent Mixtures HSN Code.3814.
2010. Dated 10.11.2010.
Recovered Tolune. HSN Code.2707.20.
2010. Dated 10.11.2010.
Rectified Spirit.
2005 dated 26th Oct 2005 w.e.f 18-8-2005. Upto
17.08.05 this item was liable to tax at 12.5% under
Schedule V.
Rectifiers.
Case Law: Held to be Electrical Goods. Hind Rectifi-
ers Vs. State of Maharashtra.(1981) 47 STC 303.
Red 1 (rhodamine 6 G). - HSN Code No.3204.13.31.
Red 9 (amaranth). - HSN Code No.3204.19.84.
Red Earth and Red Gravel.
100(94)
100(83)
100(100)
100(95)
100(28)
100(94)
100(143)
100(28)
93
1
100(121)
100(121)
1
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
V
Rec Red
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
451
Red Gram.
Note: 1. Pulses, other than Black-gram and Green
gram are: 1) Red-gram 2) Bengal-gram 3) Beans 4)
Peas 5) Lentils 6) Loba or Alasandalu 7) Horse-gram
8) Fox-gram Horse gram and Fox-gram held to fall
under pulses by Board of Revenue Ref: L1 1354/
74, dt. 12.09.1976. T.A.No.411/78, dt. 14-07-1978.
2. Fried Peas are General Goods-Boards Ref: L1
1354/74 dt. 12-09-1976.
Red II (alizarine red). - HSN Code No.3204.12.68.
Red Oxide. - HSN Code No.3206.49.10.
Case Law: Held to be Dyes. CST Vs. Olpherts (P) Ltd.
(1986) 63 STC 401 & Dogra Colour Ind. Vs. State of
A.P. (1998) 27 APSTJ 36 (STAT).
Red Ripe Chillies.
Redpalm (Oil Seeds). - HSN Code No.1207.10.90.
Reds 5 to 8 (poncean) (Food Colouring Matters).
HSN Code No.3204.19.83.
Reds. - HSN Code No.3204.14.83.
Reduced vat blues. - HSN Code No.3204.15.58.
Reducers and blanket wash/roller wash used in the
printing industry. HSN Code No.3814.
at 12.5%.
Reeds for looms, healds and heald-frames.
Reel fed. (Offset Printing Machinery).
HSN Code No.8443.11.00.
Reel fed. Letter Press Printing Machinery excluding
flexographic printing machine.
HSN Code No.8443.21.00.
82
100(121)
1
59
72(9)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(143)
102(23)
102(18)
102(18)
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Red Ree
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
452
Refills of Mosquito Repellents. - HSN Code No.8814.
Refills of Vacuum Flasks.
Refills to Ballpoint Pen. - HSN Code No. 9608.60.
Refined Bentonite Powder. - HSN Code No.2508.10.
Refined Copper and Copper Alloys, Unwrought.
HSN Code No.7403.
Refined Cotton Seed Oil.
Refined Palm Oil. - HSN Code No.1511.
Refined Rice Bran Oil
Refined Vegetable Oils. - HSN Code No.1515
Refractometer. - HSN Code No.9027.50. 20.
Upto 30-06-2006
From 01-07-2006
Refractory Bricks (Scrapped / Used / Old / Broken)
Refractory Bricks, blocks tiles and similar refractory
ceramic constructional goods, other than those of
siliceous fossil meals or similar siliceous earths.
Refractory Cement. - HSN Code No.3816.00.00.
Case Law: (1) Castable refractory binding material,
i.e., Refractory Cement is not Cement. Southern Re-
fractories & Minerals Vs. State of T.N.(19910 81 STC
387. (2) Refractory Cement which is used for dif-
ferent purpose namely for Furness, linings and for
insulation, is not Cement. ACC Ltd. Vs. State of A.P 2004
(9) SCC 727: 2004(2) KAJ 459: 2004(94) ECC 185:
2004(168) ELT 151].(3) Refractory materials not ce-
ment- or type of cements. ACC Ltd. Vs. State of M.P.)
(2006) 146 STC 95 (S.C).
Refractory Monolithic.
HSN Code No.6903.90.00.
1
1
68
100(182)
27(18)
67
67
67
67
1
109
3
3
1
100(219)
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
12.5
5*
5*
5*
14.5**
5*
V
V
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
V
IV
Ref Ref
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
453
Refrigeration & Cold Storage Equipment and Parts
and Accessories thereof.
Refrigeration Plants.
Refrigerator Appliances & Equipments (Refrigera-
tion).
Refrigerator Compressors and Cold Storage Equip-
ment & Parts.
Refrigerators and Parts & Accessories thereof.
Note: Compressors of Refrigerators do fall under
this Entry.
Refrigerators Plastic Moulded Stamps.
Case Law: Are to be taxed as plastics and not as parts
of refrigerators. Sri Sai Marketing Vs. State of AP.
2010) 51 APSTJ 86 (STAT).
Refrigerators.
2009. Dated.12.05.2011.
Regenerated fibre and synthetic fibre yarn doubling
or twisting machines. - HSN Code No.8445.30.30.
Regenerated fibres and synthetic fibres processing
machines. - HSN Code No.8445.19.30.
Regenerated fibres and synthetic fibres spinning
Machines. - HSN Code No.8445.20.30.
Registers and Account Books. - HSN Code No.4820.
Regulators for LPG cylinders and other cylinders con-
taining compressed gases or compressed liquids.
HSN Code No. 9032.
1
1
1
1
1
1
1
102(20)
102(20)
102(20)
25
100(228)
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
V
V
V
V
V
V
V
IV
IV
IV
IV
IV
Ref Reg
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
454
Regulator of Fans.
Case Law: (1) Held to be the Part of Fan. CCE Vs
Gujarat Metal Processing Ltd. (1999) 105 ELT 149.
(2) Are accessories of fan. North West Switchgear
Ltd. Vs. CCE) (2006) 145 STC 169(S.C).
Regulators Voltage. - HSN Code No.8504.40.40.
Rehabilitation aids like Abdominal Belts, L.S.Belts,
Collars.
Reinforced Safes.
Rejects of Iron and Steel.
Relays, Connectors and Switches for Up to 5 AMPS
HSN Code No.8536.
Relieving Lathes. - HSN Code No.8458.99.42.
Religious Books.
Remelting Scrap Ingots of Iron and Steel.
HSN Code No.7204.
Removable Security Gates.
2010. Dated.05.03.2011.
Renewable energy devices and spare parts including
the following: (i) Portable electrical lamps designed
to function by their own source of energy (for
example, dry batteries, accumulators, magnetos) other
than lighting equipment of heading.
Renewable Energy Equipment and Devices such as
Solar, Wind and Bio-Mass Devises and Their Parts &
Accessories.
HSN Code No.7615.
REP Licences & DEPB Licences.
Case Law: REP Licences (EXIM Scrips) are held to
Goods liable to Sales Tax. Vikas Sales Cor. Vs. CCT.
(1996) 102 STC 106 (SC): (1996) 23 APSTJ 24 (SC).
1
1
1
1
71
39(21)
102(28)
5
71(iv)
1
53
53
2
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
NIL
5*
14.5**
5*
5*
5*
V
V
V
V
IV
IV
IV
I
IV
V
IV
IV
IV
Reg REP
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
455
Repellants & Refills for Insects such as Flies, Mosqui-
toes etc., HSN Code No.3808.10.91.
Case Law : Are to be taxed under Schedule V.
M/s.Reckitt Benckiser (India) Ltd., Vs. State of Andhra
Pradesh (2012) 56 VST 1 (APHC).
Reptile Skins.
Case Law: Held to fall under the Item Raw Hides &
Skins. K.M. Adam Vs. State of Madras (1973) 31 STC
349.
Re-rollable scrap of Iron.
Case Law: Fall under Entry Iron and Steel- Poddar
Projects Ltd. Vs.CCT) (2006) 146 STC 669 (A.P.).
Research Centrifuge.
Reservoirs tanks, vats and similar containers for any
material (other than compressed or liquefied gas) of
iron or steel, a capacity not exceedings 300lts.
Whether or not lined or heat insulated, but not fit-
ted with mechanical or thermal equipment.
HSN Code No.7309.
Reservoirs, tanks,vats and similar containers of a
capacity above 300 liter. - HSN Code No.7419.99.10.
Residual lyes from the manufacture of wood pulp,
whether or not concentrated, desugared or chemi-
cally treated, including lignin sulphonates, but exclud-
ing tall oil of heading No.38.03. HSN Code No.3804.
01.05.2006. Upto 30.04.2006 this item, was taxable
at 12.5%.
Residue Wax.
Authority: C.C.Ts. Clarification No.AIII(2)/199/2009
dated 29.09.2009.
Resin Bonded Boards.
Resin Cements (Paints).
Resin Coated Sand.
1
80
70
1
90(4)
1
100(137)
1
1
1
1
14.5**
5*
5*
14.5**
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
V
IV
IV
V
IV
V
IV
V
V
V
V
Rep Res
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
456
Case Law: Is altogether different than the original
sand as it involves manufacturing process. Manglore
Minerals Pvt. Ltd Vs. State of Karnataka (2010) 68 Kar
Law Journal 668 (DB).
Resistance heated furnaces and ovens.
HSN Code No.8514.10.00.
Resistance stainless steel wire.
Case Law: Is covered under entry for wire and
therefore declared goods. Dolat Electrical Corpora-
tion And others. Vs. Commercial Tax Officer and oth-
ers. (2009) 25 VST 352 (Cal).
Resistors. - HSN Code NO. 8533.
Resudeo Wax. - HSN Code No. 2712.90.90.
Retarders used in printing industry.
at 12.5%.
Retonavir (Drugs Used for the Treatment of AIDS
Patients ) (Life Saving Drugs).
Retort carbon
Reverse Osmosis System.
Authority : CCTs Ref.No. PMT/P&L/A.R.Com/6/
2010. Dated:06.08.2010
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:-9029.
G.O.Ms.No.795 Dt: 29th June, 2006 w.e.f 01-07-2006,.
der Schedule V.
Revolution counters, production counters, taxime-
ters, mileometers, pedometers and the like.
102(45)
70
39(19)
1
100(148)
88
69(2)
1
103(22)
103(22)
5*
5*
5*
14.5**
5*
5*
5*
14.5**
5*
5*
IV
IV
IV
V
IV
IV
IV
V
IV
IV
Res Rev
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
457
Revolvers.
Rewikable Switch.
Rexene Charts.
Case Law: Alphabet Charts, Number Charts etc., are
Reading Books. Kannan Art Calendars Vs. State of T.N.
(2002) 128 STC 498).
Rexene Covers for Cycle Seats.
Case Law: Held to be not Cycle Parts. CST Vs. Brijivasi
Traders. (1971) 27 STC 55.
Rexine and Tarpaulin.
RF (radio frequency) power amplifiers and noise
generators for communication jamming equipment,
static or mobile or manportable.
HSN Code No.8543.89.91.
Rf Units Fro Df Subsystem Rf 501 Dfs.
2010. Dated 12.05.2011.
RFID Tags. (Computer Parts and peripherals).
HSN Code No.8471.
Rhenium and articles of this metal, including waste
Rhine Stones.
Note: Rhine Stone-An Artificial gem or paste, often
cut to resemble a diamond.
(Random House Dictionary).
Rhodinol. - HSN Code No.2905.22.40.
Ribbons made from Man-made Yarn.
HSN Code No.5806.32.00.
Ribbons of Typewriters.
Rice (Damaged/ Discoloured).
Rice (Oryza sativa L).
1
1
5
1
86
1
1
39
27(66)
1
100(85)
45
1
85
85
14.5**
14.5**
NIL
14.5**
5*
14.5**
14.5**
5*
5*
14.5**
5*
NIL
14.5**
5*
5*
V
V
I
V
IV
V
V
IV
IV
V
IV
I
V
IV
IV
Rev Ric
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
458
Rice Bran.
Rice Bran Oil.
Rice Bran, Raw. - HSN Code No.2302.20.20.
Rice Cooker. HSN Code.8516.60.00.
Rice De Oiled Bran. - HSN Code No.2302.20.10
Rice Flakes.
Rice Husk.
Case Law:1.Is different from paddy husk. C.T.T. Vs.
Sar Shadi lal Enterprises (P) Ltd.) (2006) UPTC 14.
2. Paddy husk and rice husk are two different, com-
modities. C.T.T. Vs. S.S. Enterprises Pvt. Ltd. 2006 UPTC
14.
Rice Mill Machinery. - HSN Code No.8437.80.20.
Rice Ravva.
Rice/Broken Rice (Oryza Sativa L).
Richs Whip Topping.
Case Law: Is an outcome of the process of emulsifi-
cation, pasteurization, homogenated vegetable oil is
a mixture of all the ingredients mixed together and
emerges as a distinct product and therefore it can-
not be grouped under Entry 100 of IV Schedule to
the APVAT Act and is accordingly classifiable as fall-
ing under the residuary Schedule V.
Rich Gravis Products Private Limited, Hyderabad Vs.
State of Andhra Pradesh (APHC) (2012) 54 APSTJ 146.
APHC.
Rifampicin (Cap) & (Tab) (Life Saving Drugs).
Rifles (Arms).
RIGS (Mounted),Parts & Accessories.
Rim and Wheels of Cycles.
35(1)
67
35(2)
7
35(1)
1
35
102(11)
28
85
1
88
1
1
70
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
14.5**
5*
14.5**
14.5*
5*
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
V
IV
V
V
IV
Ric Rim
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
459
Case Law: Held to be falling under Section 14(4) (xiv)
of CST Act. (Iron & Steel).
Dewan Enterprises Vs. C.S.T. (1996) 102 STC 67 (SC):
(1996) 23 APSTJ 146 (SC).
Ring Frames. - HSN Code No.8445.20.13.
Ring Made of Gold/Silver.
Rings (Iron and Steel)
Ringtones, Wallpapers, Music etc., Downloads into
Cell Phones.
Case Law : Are exempted from tax. 53 APSTJ 185.
River Sand, Grit and Stone Chips.
2005 dated 26th Oct 2005 w.e.f 18-8-2005. Upto
Schedule V.
Riveting Machines (excluding portable hand operated
machine). - HSN Code No.8463.90.10.
RLH Gas.
Case Law: Is to be taxed as LPG Gas. Nedumthallil
Agencies Vs State of Kerala. 2007 (2) KLT SN 55.
RMA Rubber Sheets. - HSN Code No.4003.00.
Road Rollers and Excavators.
Case Law: 1. Road Roller is a Motor Vehicle. Govt. of
A.P Vs. Road Rollers Owners Welfare Association. 2004
(6) SCC.210: 2004 (9) Scale 34.
Excavators are held to be Motor Vehicles. Bose
Abraham Vs. State of Kerala (2001) 121 STC 614 (SC).
2.Excavators moving on chains are not motor ve-
hicles and hence not liable to Entry Tax.
Rayconstructions Ltd. Vs State of Kerala (2005) 142
STC 323. Affirmed by division Bench 2006(2) KLT 80.
3. Excavator not running on inflated tyres but on
Iron chain Plates is not motor vehicle. RDS Projects
Ltd., Vs CTO. 2007 - 08 (13) TNCTJ -1
Road Sweeping Lorries.
102(20)
2
70
NIL
92
102(33)
101
100(168)
1
1
5*
1
5*
NIL
5*
5*
5*
5*
14.5**
14.5**
IV
III
IV
NIL
IV
IV
IV
IV
V
V
Rin Roa
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
460
Roasted Bread (Toast).
Roasted Coffee Seeds.
Note: The original entry 18. Coffee beans and seeds,
cocoa pod, green tea leaf and chicory was substi-
tuted by G.O MS No 1291 Rev CT-II Dept Dt 07-09-
Case Law: Roasting Grinding of Coffee Seeds no new
Commodity formed. Ram Bhadur Takkur Takkur (P)
Ltd. Vs. Coffee Board, Bangalore (1991) 80 STC 199.
Roasted Groundnut.
Case Law: Held to be not Oil Seeds. DC (CT) Vs.
B.Kuppuswamy Chettiar (1976) 38 STC 587.
Roasting Pan (Utensils).
Robes (Readymade).
Robin Blue.
Case Law: Held to be Washing Blue. Raja Agencies
Vs. State of A.P (1983) 53 STC 238 (AP).
Rock drilling or earth boring tools.
HSN Code No.8459.
Rock Phosphate (Chemical Fertilizers).
Case Law: Held to be Chemical Fertilisers. State of
A.P. Vs. MMTC Ltd. (2001) 118 STC 190.
Rodanticides and Combinations.
Case Law: Held to be Pesticides. CCE Vs. Ultima Search.
1986(81) ELT 221.
Rods (Aluminium).
Rolled Gold Jewellery.
2005 dated 26th Oct 2005 w.e.f 1-9-05. Upto 30.08.05
Rolled or Flaked Grains of Oats.
HSN Code No.1104.12.00.
1
18
1
7
52
1
102(29)
19
20
27
96
28(vi)
14.5**
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
V
IV
V
IV
IV
V
IV
IV
IV
IV
IV
IV
Roa Rol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
461
Rolled or Flaked Grains of other Cereals.
HSN Code No.1104.19.00.
Roller Bandages.
Rolling Bearings, Ball or Roller Bearings of All Kinds.
Case Law: Roller Bearings Cups and Cons are parts
of Roller Bearings. CCE. Vs. Shivani Engineering Sys-
tems. 1996 (10) SCC 42: AIR 1996 SC 2558: 1996 (86)
ELT 453 SC: 1996 (7) JT 222 SC.
Rolling Shutters.
Case Law: Held to be General Goods and not De-
clared Goods. Auto Rollex Vs. State of A.P.(2001) 122
STC 447 (AP).
Rolls for Rolling Mills. - HSN Code No.8455.30.00.
Rolls, sheets and dials, printed for self-recording
apparatus. - HSN Code No.4823.40.00.
Roneo Machines (Non Electronic).
Roof Bolt with Nuts - w.e.f.
From 01-07-2006
Upto 30-06-2006
Roofing and Wall Tiles (Ceramic).
Roofing Sheets made of Ashphaltic.
Roofings made of Red Mud/ Plastic.
Roofit mix.
Case Law: Is a cement product and not under re-
siduary entry. Ashique Enterprises Vs. Assistant Com-
missioner (KVAT), Special Circle, Kannur and others.
(2011) 40 VST 127 (Ker).
Roohe Afza Sharbat
Upto 30-06-2006
From 01-07-2006
Case Law: Held to be Squashes. Hamdard (WAKF)
Laboratories Vs. CCE. 1999 (113) ELT 20 (SC).
Room Coolers, Parts and Accessories.
Room Deodorizers and Fresheners.
Room Heaters.
28(vii)
88
10
1
102(26)
100(173)
1
1
104
1
4
4
1
107
1
1
1
5*
5*
5*
14.5**
5*
5*
14.5**
12.5
5*
14.5**
5*
5*
12.5
5*
14.5**
14.5**
14.5**
IV
IV
IV
V
IV
IV
V
V
IV
V
IV
IV
V
IV
V
V
V
Rol Roo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
462
Root or Tuber Harvesting Machinery (Others).
HSN Code No.8433.59.00.
Root or tuber harvesting Machinery.
HSN Code No.8433.53.00.
Rope or cable-Making Machines.
HSN Code No.8479.40.00.
Ropes made of Coir.
Upto 31-05-2006.
From 01-06-2007.
Ropes made of other than Coir.
Rose Essence/Rose Oil /Rose Water.
Case Law: Rose Water is not an Essence. Essence is
an extract obtained by distillation or otherwise from
a plant or drug and containing its specific properties
in a reduced form. Swastic Agency Vs. State of T.N.
(1993) 90 STC 45.
Rosewood.
Rosewood Articles Including Door Frames, Window
Frames.
Rosin and resin acids, and derivates thereof: rosin
spirit and rosin oils; run gums. - HSN Code No.3806.
at 12.5%.
Rosin and Resin Acids. - HSN Code No.3806.10.
Rotary Hoes (Agricultural Implements Worked or
Operated Exclusively by Human Power).
Rotary Lithographic Ink. - HSN Code No.3215.19. 30.
Rotary Printing Ink. - HSN Code No.3215.11.30.
Rotary Shakers (Mini) with HSN Code No.8479.82.00.
w.e.f 01-07-2006.
Rotary Tiller. - HSN Code No.8432.80.20
Roti/ Chapathi.
Rotors.
63(d)
63(c)
102(42)
21
56
1
1
1
1
100(138)
100(138)
1
48
48
102(42)
1(1)
1
1
5*
5*
5*
4
NIL
14.5**
14.5**
14.5**
14.5**
5*
5*
NIL
5*
5*
5*
5*
14.5**
14.5**
IV
IV
IV
IV
I
V
V
V
V
IV
59
I
IV
IV
IV
IV
V
V
Roo Rot
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
463
Rouge (Cosmetic).
Note: Is a Powder to Colour the Cheeks & Lips.
Rough Castings.
Rough castings of Aluminum, Bronze and Brass.
Rough Cylinder Liners.
Case Law: Held to be Declared Goods. Vija Alloys In-
dustrial Estate. Vs. State of A.P. (1995) 21 APSTJ 128
(STAT).
Rough Flooring Stones (Napa Slabs).
Rough Granite Blocks. - HSN Code No.2560.
Rough Granite Slabs. - HSN Code No.2560.
Rough Granite Tiles. - HSN Code No.2560.
Rough Synthetic Gem Boulez.
Rouimix AD.
Case Law: Held to be Poultry Feed Supplement.
Chokhani Pharma Vet Vs. CCE. 2001 (134) ELT 101.
Round Mesh Mosquito Nets. w.e.f. 01-07-2006.
Note : G.o.No.792, dt. 29-06-2006.
Rousa Grass.
Roving frames. - HSN Code No.8445.20.14.
Rovings. - HSN Code No.7019.12.00.
Rows of Pearls Made of Gold / Silver
Rubber (Erasers) - HSN Code No.4016.92.00.
Rubber Articles.
Rubber Articles Like Discs and Rings.
Rubber Belts Transmission.
Rubber Components.
Rubber Cushions.
Rubber Elbows.
Rubber Flanges.
1
70
27
70
42
1
1
1
1
3
105
1
102(20)
100(176)
2
68(5)
1
1
12
1
1
1
1
14.5**
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
NIL
5*
14.5**
5*
5*
1
5*
14.5**
14.5**
5*
14.5**
14.5**
14.5**
14.5**
V
IV
IV
IV
IV
V
V
V
V
I
IV
V
IV
IV
III
IV
V
V
IV
V
V
V
V
Rou Rub
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
464
Rubber Flaps.
Rubber Gaskets Used in Pressure Cookers.
Case Law: Are Rubber Products not Pressure
Cookers Parts. State of A.P Vs. T.T. Ltd. (1999) 115 STC
543.
Rubber Goods but not Including Foot wear.
Rubber Hose Pipes.
Case Law: Held to be not Water Supply and Sani-
tary Fittings. State of Rajas. Vs. Oriental Agencies. 64
STC 135.
Rubber Joints.
Rubber Mattresses/Pillows/Sheets.
Rubber of Synthetic Origin.
Rubber Play Balloons.
Rubber Play Balls.
Rubber Process Oil with. - HSN Code No. 2712.90.90.
Rubber Products and Rubber Scrap.
Case Law: Field Latex: is Rubber. Kurian Abraham
Pvt. Ltd. Vs. Assistant Commissioner (2004) 137 STC
237.
Rubber Rods, Tubes and Profile Shapes.
Rubber Sheets and resin rubber sheets for soles and
heels. - HSN Code No.4008.29.10.
Rubber Solution.
Case Law: 1. Is Adhesive. CCE Vs. Imperial Water
Proofing (India) Ltd.(1998) 101 ELT 301.
2. Not Rubber Products. Sudhakar Agencies Vs. State
of A.P.(1987) 5 APSTJ 90 (STAT).
Authority. Advance Ruling in CCTs Ref.No.PMT/
P&L/A.R.Com/4/2008 dated 02.09.2008 rate of tax
12.5%
Rubber Transmission Belting.
Rubber Tubes Connecting Cylinder to Stoves.
1
1
1
33
1
1
1
1
60
1
1
1
1
1
12
45
14.5**
14.5**
14.5**
5*
14.5**
14.5**
14.5**
14.5**
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
V
V
V
IV
V
V
V
V
IV
V
V
V
V
V
IV
IV
Rub Rub
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
465
Case Law: Neither parts of stoves nor articles made
of rubber. But are to be taxed as P.V.C Pipes. CST Vs.
Natural Gas Co. (P) Ltd. (1990) 79 STC 289.
Rubber Unhardened Plates / Sheets / Strips.
Rubberised Coir Bare Sheets.
Rubberised Coir Products.
Rubberised Cotton Fabrics.
Rubberised Textile Fabrics.
Rubberized Coir Mattresses.
Rubees.
Rugs and all Varieties.
Rum.
Note: Rum- a kind of intoxicating Liquor Distilled
from Cane Juice or from Treacle or Molasses.
Run Gums. - HSN Code No. 3806.90.10.
Runner Scrap (Pig Iron & Cast Iron).
Rupee Note When Sold to the Reserve Bank of In-
dia.
Rusk (Bakery Item).
Rust Protectives.
Rutile. - HSN Code No.2614.
Rutoside (rutin) and its derivatives.
HSN Code No.2938.10.00.
Ryles Tube (Nasal Feeding Tube).
S acid, peri acid (1-amino-8-naphthol-4-4-sulphoxinic
acid, 1-naphthylamine-8-sulphonic acid).
HSN Code No.2922.29.25.
S Band Rx & Tx with Dsp-1000w Rxtxsbdr.
Schedule V.
2010. Dated 12.05.2011.
Saccharin and its salts. - HSN Code No.2925.11.00.
1
1
1
86
86
1
3
127
1
100(138)
71
27
1
1
100(20)
100(115)
88
100(102)
1
100(105)
14.5**
14.5**
14.5**
5*
5*
14.5**
1
5*
70
5*
5*
NIL
14.5**
14.5**
5*
5*
5*
5*
14.5**
5*
V
V
V
IV
IV
V
III
IV
VI
IV
IV
I
V
V
IV
IV
IV
IV
V
IV
Rub Sac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
466
Sacking Fabrics, Hessian Fabrics, Jute Canvas.
Sacking Fabrics. - HSN Code No.5310.10.12.
Sacks and Bags used for packing of goods, of Jute or
of other textile based Fibres of heading No.5303.
at 12.5%.
Sacks and bags, having a base of a width of 40 cm
or more. - HSN Code No.4819.30.00.
Sacks and bags, of a kind used for the packing of
goods. - HSN Code No.6305.
Sacks and bags, of a kind used for the packing of
goods. - HSN Code No.6305.
Sacramental Wine.
Saddalu or Sajjalu.
Saddles of Cycles. - HSN Code No.8714.95.
Safe Deposit Lockers.
Safe Earthing Electrodes.
Case Law: Do not fall under entry 24 of the IV Sched-
ule, but fall under residuary entry of the V Schedule
liable to tax.
Safes (Almirahs) Made of Iron and Steel.
Safety Matches. - HSN Code No.3605.00.10.
Safety Pins.
Safety Razors and Razor Blades (Shaving Sets).
Safflower (Carthanus Tinctorius).
HSN Code No.1207.60.90.
Safflower Oil.
100(215)
100(215)
100(174)
100(171)
90(11)
100(174)
37
8
13
1
1
1
54
1
1
72(10)
67
5*
5*
5*
5*
5*
5*
NIL
NIL
5*
14.5**
14.5**
14.5**
5*
14.5**
14.5**
5*
5*
IV
IV
IV
IV
IV
IV
I
I
IV
V
V
V
IV
V
V
IV
IV
Sac Saf
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
467
Saffron Spices. - HSN Code No: 0910.20.
Case Law: Saffron falls under culinary and flavoring
essences-not Ayurvedic medicine in natural form.
CST Vs, Kosala Kesharwala (2006) 145 STC 57.
Safrole. - HSN Code No.2932.94.00.
Sago and Starch of any Kinds.
HSN Code No.1108.19.10.
Sain Bark. - HSN Code No.1211.
Sal (Shorea robusta) (Oil Seed).
Sal Oil.
Salbutamol sulphate HSN Code No.2905.14.20.
Sale of goods falling within the scope of Section 5
(1) and Section 5(3) of the Central Sales Tax Act,
1956 (Export Sales & Deemed Export Sales).
Sale of goods to any unit located in Special Economic
Zone (SEZ).
Sale of taxable goods in the course of Inter-State Trade
or Commerce.
Salent Tape. - HSN Code No.3919.
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. w.e.f.
01-09-2006 - (G.O.Ms. No. 1625 Rev. dt. 06-11-2006).
(a) The State Government Departments. (b) Andhra
Pradesh Power Generation Corporation (APGENCO)
incorporated as a company under the provisions of
Companies Act. (c) Transmission Corporation of
Andhra Pradesh (APTRANSCO) incorporated as a
company under the provisions of Companies Act.
(d) Central Power Distribution Company of Andhra
Pradesh Limited (APCPDCL). (e) Southern Power
Distribution Company of Andhra Pradesh Limited
(APSPDCL). (f ) Eastern Power Distribution Com-
pany of Andhra Pradesh Limited (APEPDCL).
59(b)
100(111)
61(5)
32
72(xiii)
67
100(85)
2
59
2
100(163)
116
5*
5*
5*
5*
5*
5*
5*
ZERO
NIL
ZERO
5*
5*
IV
IV
IV
IV
IV
IV
IV
II
I
II
IV
IV
Saf Sal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
468
(g) Northern Power Distribution Company of
Andhra Pradesh Limited (APNPDCL). (k) Co-Op-
erative Electric Supply Society Ltd. Sirsilla. (Added by
G.O.Ms. No: 1510 Rev dt: 06-12-2007). (j) A.P. Power
Development Company Ltd (APPDCL) (Added by
G.O.Ms.No.58, dt.25.01.2012 w.r.e.f. 17.05.2011).
Salicylamide. - HSN Code No.2918.23.30.
Salicylic Acid and its Salts. - HSN Code No.2918.21.
Salicylic Acid. - HSN Code No.2918.21.10.
Salt Branded and processed.
Salt Un Branded /Unprocessed.
Salt for Industrial Use.
Salt including processed and branded salt.
Salt including processed and branded salt.
Note: The original entry 35. Unprocessed and un-
branded Salt was substituted by G.O.MS.No.1291
Rev, CT-II Dept, Dt 07-09-2006 w.e.f. 1-09-2006.
Salts and esters of citric acid. - HSN Code No.2918.15.
Salts and esters of tartaric acid. HSN Code No.2918.13.
Salts for curing or salting. - HSN Code No.3824.90.16.
Salts of oxometallic or peroxometallic acids.
HSN Code No.2841.
Salts of rosin, of resin acids or of derivatives of rosin
or resin acids, other than salts of rosin adducts.
HSN Code No.3806.20.00.
Sambar Masala, used in preparation of food.
Sambar Powder.
Sambrani (Oodh) (Gum Benzoin).
Sand.
Upto 17-08-2005
From 18-08-2005
2005 dated 26th Oct 2005 w.e.f 18-8-2005.
100(98)
100(98)
100(98)
35
35
1
35
35
100(98)
100(98)
100(148)
100(71)
100(138)
59
59
1
1
92
5*
5*
5*
NIL
NIL
14.5**
NIL
NIL
5*
5*
5*
5*
5*
5*
5*
14.5**
12.5
5*
IV
IV
IV
I
I
V
I
I
IV
IV
IV
IV
IV
IV
IV
V
V
IV
Sal San
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
469
Sand Paper Emery or Corundum Coated Paper.
HSN Code No.6805.20.10.
Sandal Wood/Articles of Sandal Wood and Sandal
Wood Oil / Sandal Wood Chips/Powder.
Sandalica.
Case Law: Held to be not Perfumes. Camphor & Al-
lied Products Ltd. Vs. C.T.T. (2000) 117 STC 166.
Sandwich.
Sanitary and Water Supply Fittings (Sanitary Goods
and Sanitary Fittings).
Case Law: (1) Sanitary Fittings denote such Pipes
or Materials, which are used in Lavatories, Urinals
or Bathrooms. State of A.P. Vs. Pallavi Potteries. (2003)
133 STC 76 (AP). (2) Sanitary Fittings are those
Articles or things which are Fitted or Fixed to the
Floor or Walls of a Building, including the Articles or
Materials Fitted or Fixed to the Floor of Walls of a
Building, including the articles or materials fitted or
fixed outside such as a pipe carrying Faecal Matter
from the commode to the Septic Tank but. State of
A.P. Vs. Pallvai Potteries. (2003) 133 STC 41 (A.P.).
(3) Sanitary Fittings are those Pipes of Materials,
which are used in Lavatories, Urinals or Bathrooms
of Private Houses or Public Buildings. State of U.P.
Vs. Indina Hume Pipe Co. Ltd. (1977) 39 STC 355 (SC).
(4) Sanitary ware means plumbing articles as sinks,
baths, lavatories, showers, toilet bowls, etc. Stopcock,
bib-cock, concealed stop cock, sin cock, angle cock,
round shower, wall mixer, inlet connection and pillar
cock are Sanitary ware. Ceramics Vs. State of
Maharashtra. (1995) 98 STC 528.
Sanitary Napkins, Towels and Tampons (of Tissue
Paper).
HSN Code No.4818.40.00.
Saplings.
100(218)
1
1
1
1
1
17
5*
14.5**
14.5**
14.5**
14.5**
14.5**
NIL
IV
V
V
V
V
V
I
San Sap
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
470
Sapphires.
Saraswathi Leaves (Medicinal Herbs and Country
Drugs). - HSN Code No.1211.
Sarcon-yellow and brown (brasica compestris
varsarson).
Saree Falls.
Sarees Made of Cotton and Artificial Silk Sarees.
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Case Law(1): Cloth includes Sarees and Dhotis. Govt.
of A.P. Vs. P.V. Subba Rao & Another (1960) 11 STC 561
(AP).
Sarees Made of Pure Silk Other than Handloom.
Case Law: (1) Cloth includes Sarees and Dhotis. Govt.
of A.P. Vs. P.V. Subba Rao & Another. (1960) 11 STC
561 (AP).
(2) Silk Sarees other than woven on Handlooms
are liable to Tax. Dayal Textiles Ltd. Vs State of A.P.
(1995) 97 STC 240 (AP); (1995) 20 APSTJ 88 (APHC).
Sarees made of Pure Silk Woven on Handloom.
Sarja Rasam (Medicinal Herbs and Country Drugs).
Sarson, Yellow and Brown (Rapeseed and Mustard)
(Oil Seeds)
Sarsonka Tel (Rape Seed Oil).
Satavari Bishop Weed (Medicinal Herbs and Country
Drugs).
Satellite Receivers. - HSN Code No. 8590.
Case Law: Satellite Receivers do fall under Heading
85.9 of Central Excise Tariff. UMS Radio Factory Ltd.
Vs. CCE. 2005 (180) ELT 169.
Satranjis (Carpet) Woven on Handlooms.
3
32
72(iii)
1
45
127
57
21
32
72
67
32
1
21
1
5*
5*
14.5**
NIL
5*
5*
NIL
5*
5*
5*
5*
14.5**
NIL
III
IV
IV
V
I
IV
IV
I
IV
IV
IV
IV
V
I
Sap Sat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
471
Saturated acyclic monocarboxylic acids and their
anhydrides, halides, peroxides and peroxyacids; their
halogenated, sulphonated, nitrated or nitrosated
derivates. - HSN Code No.2915.
at 12.5%.
Saturated chlorinated derivatives of acyclic hydro-
carbons other. - HSN Code No.2903.19.
Sauce Pans.
Saucers (Utensils).
Sauces.
Upto 30-06-2008
From 01-07-2008.
Note: Added by G.O.Ms.No. 818, Rev, dt. 30-06-2008,
w.e.f. 01-07-2008.
Savouries Like Chips and Popcorn.
Sawdust.
Case Law: 1. Sawdust does not include Firewood.
State of Mysore Vs. Krishan Rice and Saw Mills. (1974)
33 STC 398. (2) Sawdust is to be Taxable as General
Goods. Subbrayudu Ch. Venkateswarlu Vs. State of A.P
(1985) II STJ 152 (STAT).
Sawing Machines. - HSN Code No.8465.91.00.
Sawing or Cutting-Off Machines.
Saws. - HSN Code No.8467.22.00.
S-Band Fm Video Receiver Rxsbamp 1.
2010. Dated 12.05.2011.
S-Band Rf Unit Rf 332 Lrd.
2010. Dated 12.05.2011.
Scales (Educational Purpose).
HSN Code No.9017.80.90.
100(95)
100(83)
7
7
1
107(c)
107
1
102(36)
102(31)
103(11)
1
1
1
5*
5*
5*
5*
12.5
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
IV
IV
IV
IV
V
IV
IV
V
IV
IV
IV
V
V
V
Sat Sca
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
472
Scales, including Baby Scales and House hold Scales
(Weights and Measures). - HSN Code No.8423.
Scanners (Computer Peripherals).
Scarf (Readymade Garments).
Scent Spray.
Scents and Perfumes in any Forms Excluding Doop
and Agarbathi.
School and College Text Books.
School Bags.
School Examination Pads with metal clip fitting.
Scientific Apparatus and Instruments.
HSN Code No.9027.
Scientific Survey Equipments with.
HSN Codes No.9015-9017.
Scintillator Counters. - HSN Code No.9030.89.10.
Scissors, Tailors shears and similar shears, and
blades therefore. - HSN Code No.8213.
under Schedule V.
Scooters/ Scooties and their Parts and Accessories.
Case Law: Foot Rest of Scooters are held to be Parts
of Scooters. Bajaj Auto Ltd. Vs. CCE. 1989 (44) ELT
763 affirmed in 1993 (64) ELT A 84 (SC).
Scouring or Cleaning Powder Containing Sikakai,
Boonthikkootal,Illuppai Oil Cake, Poolankizhangu ,
Usilai Leaves, Kasthuri Manjal and any such Ingre-
dients of two or more of Such Ingredients.
Scrap and Waste of Aluminum. - HSN Code No.7602.
Scrap and Waste of Lead. - HSN Code No.7802.
Scrap and Waste of Nickel. - HSN Code No.7503.
1
39(3)(a)
52
1
1
5
90
1
103(21)
103(13)
103(23)
103(10)
1
1
27(36)
27(42)
27(31)
14.5**
5*
5*
14.5**
14.5**
NIL
5*
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
V
IV
IV
V
V
I
IV
V
IV
IV
IV
IV
V
V
IV
IV
IV
Sca Scr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
473
Scrap and Waste of Tin. - HSN Code No.8002.
Scrap and Waste of Zinc. - HSN Code No.7902.
Scrap of Copper. - HSN Code No.7404.
Scrap of Iron, Including, Cast Iron Scrap Runner
Scrap and Iron Skulp.
Scrap of Stainless Steel Wires.
Case Law: To be classified as rods of Iron or Steel
under tarrif heading number 7207. CCE Vs. Apollo
Tyres Ltd (2005) SCC (11) 444.
Scrap, Parings and Waste of Plastics.
HSN Code No.3915.
Scrapped /Used /Old /Broken refractory bricks.
Scrapped Rails.
2010. Dated 03.09.2010.
Scrappers (Earth Moving Machine).
Scrap of Brass.
Scrap of Copper.
Scrap of Copper Alloys.
Scrap of Lead.
Scrap of Lead Alloys.
Screen Printing Ink. - HSN Code No.3215.11.40.
Screen Printing Ink. - HSN Code No.3215.19.40.
Screw Conveyor Centrifuges.
HSN Code No.8421.19.60.
Screwdrivers. - HSN Code No.8205.40.00.
Screws of Base Metal or Alloys.
Upto 30-06-2006
From 01-07-2006
Screws, Studs, Screw Studding, Self Tapped, Screws,
Screw Hooks and Screw Rings
Upto 30-06-2006
From 01-07-2006
Scripture of Foreign Bible Society.
27(51)
27(46)
27(19)
71
71
100(205)
3
1
1
27
27
27
27
27
1
1
1
103(4)
1
104
1
104
5
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
12.5
5*
12.5
5*
NIL
IV
IV
IV
IV
IV
IV
IV
V
V
IV
IV
IV
IV
IV
V
V
V
IV
V
IV
V
IV
I
Scr Scr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
474
Sculptures.
Sea Food which are Processed /Packed
Upto30-06-2006
From 01-07-2006
Sea Shell and Articles made thereof.
Case Law: Held to be not Mineral. VIP. Pithu Pithcai
& Ano. Vs. Spl. S-secretary to Government of T.N. (2003)
I Rev. Cases 1 (SC): AIR 2003 SCC 2455.
Sealers (Donor Chair).
Seals and Wads. - HSN Code No.8309.
Seals of Base Metal. - HSN Code No.8309.
Seam Ripper.
Seaming Machine for example for Cans (Reveting
Machines). - HSN Code No.8463.90.30.
Seaming Machine. - HSN Code is 8463.90.30. w.e.f.
1.7.2006.
Seamless Quilts.
Seat Covers and Upholstery of Motor Vehicles.
Case Law: Car seat covers and upholstery are held
to be Accessories of Motor Vehicles. Mehra Bros. Vs.
JCTO (1991) 80 STC 233 (SC).
Sedge Oil.
Seed Lac. - HSN Code No.1301.10.20.
Seedlings and Plants.
Seeds for sowing and gardening purpose including
the seed or grain, corresponding to the seed, sold
to the nodal agencies, namely, Andhra Pradesh State
Seeds Development Corporation (APSSDC), Andhra
Pradesh State Co-operative Marketing Federation
(Andhra Pradesh Markfed), AP State Co-operative Oil-
1
1
107
1
1
90
90(4)
1
102(33)
102(33)
127
1
67
1
17
44
14.5**
12.5
5*
14.5**
14.5**
5*
5*
14.5**
5*
5*
5*
14.5**
5*
14.5**
NIL
NIL
V
V
IV
V
V
IV
IV
V
IV
IV
IV
V
IV
V
I
I
Scu See
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
475
seeds Growers Federation (OILFED), The Hyderabad
Agricultural Co-operative Association Ltd (HACA),
National Seeds Corporation Ltd and also including
the seed or grain procured by the seed companies,
duly following the Seed Certification or Labeling
Procedure w.e.f. 1-4-2005.
Note: Entry 44 has been amended as above by
G.O.Ms. No. 818 dt. 30-06-2008 w.e.f. 01-04-2005.
Seeds of arise, badian, fennel, coriander, cumin, cara-
way at juniper berries. - HSN Code No.0909.
Seeds of Grass, Vegetables and Flowers.
Seege Bark.
Seepage.
Case Law: Seepage containing broken biscuits, maida,
rava, etc., which is unfit for human consumption and
which is meant for feeding birds in the poultry farm
is poultry feed. Exempted from tax. Rikhi Industries
Vs. State of AP. 53 APSTJ 151 (APHC).
Selenium. - HSN Code No.2804.90.00.
Self Adhesive Labels.
Self Adhesive Plates, Sheets Film foil, Strip of plastic
whether or not in rolls. - HSN Code No.3919.
01.05.2006.
Self Adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastic whether or not in rolls.
HSN Code No.3919.
Self Adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastic whether or not in rolls.
HSN Code No.3919
Self Adhesive Plates, Sheets. - HSN Code No.3919.
Self Adhesive Stickers. - HSN Code No.3919.90.10.
59(7)
44
32
3
100(36)
90
100(163)
90(1)
90(163)
90(1)
90(1)
5*
NIL
5*
NIL
5*
5*
5*
5*
5*
5*
5*
IV
I
IV
I
IV
IV
IV
IV
IV
IV
IV
See Sel
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
476
Self Adhesive Tapes. - HSN Code No.3919.90.20.
Self Cleaning Centrifuges. - HSN Code No.8421.19.40.
Self Starter Motor.
Case Law: Self Starter Motor Fitted in Motor Vehicles
in an Electric Motor. Sahney Paris Rhone Ltd. Vs. CCE.
1995 (2) SCALE: 1995 SUPP (2) SCC 359: 1995 (77)
ELT 13 (SC).
Self-Adhesive Paper Tape for packing.
HSN Code No.4823.12.00.
Self-opening dieheads. - HSN Code No.8466.10.20.
Self-propelled railway or tramway coaches, vans and
trucks, other than those of Heading 8604-8603.
Sellotape.
Sellotape Craft adhesive.
Sellotape Glue Stick.
Sellotape Permanent Marker.
Sellotape Stick Note.
Sellotape White Board Marker.
Selsun Dandruf Shampoo.
Case Law: Selsun Dandruff Shampoo is a Medicine.
BPL Pharmaceuticals Ltd. Vs. C.C.E. (1995) SUPP 3 SCC
1; (1995) 4 JT 459 (1995) 3 SCALE 222 ; (1995) 77
ELT.
Semen including Frozen Semen.
Semi Conductor Devices. - HSN Code No. 8541.
Semi Cooked or Semi Processed Foodstuffs.
Semi Hydraulic Hoist.
100(163)
102(4)(g)
1
100(173)
102(37)
51
90(1)
1
1
1
1
1
88
29
39(23)
1
1
5*
5*
14.5**
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
NIL
5*
14.5**
14.5**
IV
IV
V
IV
IV
IV
IV
V
V
V
V
V
IV
I
IV
V
V
Sel Sem
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
477
Semi-finished products of Iron or non-alloy steel.
HSN Code No.7207.
Semi-finished products of other alloy steel.
HSN Code No.7224.
Semi-finished products of stainless steel.
HSN Code No.7218.
Semi-plastic. - HSN Code No.2508.30.20.
Semi-Refined Paraffin Wax.
Wide C.C.Ts. Clarification No.AIII(2)/199/2009 dated
29.09.2009.
Semiya (Vermicelli).
17.08.05 were liable to tax 12.5% under Schedule V.
Case Law: Semiya or Vermicelli is Maida (State of
A.P Vs. Karnatakam Govindaiah Setty & Sons (1984)
55 STC 160 (A.P)
Sensitizing Emulsions. - HSN Code No.3707.10.00.
Separated Milk.
Sepsonil. - HSN Code No.3003.20.
Sepsonil-DX (Obstetric Cream).
Sepsonil-DX III. - HSN Code No.3003.20.
Sequinavir (Drugs Used for the Treatments of AIDS
Patients) (Life Saving Drugs).
Sequine. - HSN Code No.3926.40.60.
Serial Numbering Machines.
HSN Code No.8443.60.20.
Serving Tray, flask, stainless steel tiffin with plastic
body, water jug and hotpot (caserole) used in kitchen
and for domestic purpose.
27(3)
27(10)
27(4)
100(182)
189(4)
28
100(134)
11
88
88
88
88
100(207)
102(18)
7
5*
5*
5*
5*
5*
5*
5*
NIL
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
I
IV
IV
IV
IV
IV
IV
IV
Sem Ser
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
478
Case Law: Are utensils. In common parlance uten-
sils mean items of daily household use generally
used for preparing, serving or keeping food or bev-
erages. P.L. Plastics Vs. CCT, M.P. & Others (2012) 55
VST 278.Kamesh Traders Vs. State of Chattisgarh.
(2012) 52 APVST 120.
Servo Controlled Antenna Pedestals.
Servo Voltage stabilizers (in all range capacities) and
parts and accessories. - HSN Code No.8504.
Sesame Oil.
Sesamum or Til. - HSN Code No.1207.40.90.
Set Top boxes for gaining access to the Internet. -
HSN Code No.8517.80.30.
Sewage Handling Pumps.
Case Law: Held to be Water Pumps. CCE Vs. Fair Bank
Morse Ltd. 1993 (68) ELT 153 affirmed in 1996 (86)
ELT A 76 (SC).
Sewing Machine and parts and accessories thereof.
HSN Code No.8452.
Sewing Thread.
Case Law: Sewing Thread is declared goods since
cotton yarn and sewing thread are the same com-
modity. State of Tamilnadu Vs. Class Thread Mills (P)
Limited. (2009) 24 VST 149 (Madras).
Sextants. - HSN Code No.9014.80.20.
Shafts, Lower Sockets, Mesh Guards and Clamps of
Fans.
Shah Jeera.
Shahabad Stone Slabs (Both Polished & Rough Slabs).
Shalimar coconut oil.
Case Law: Is to be taxed as edible oil and not as
hair oil. Shalimar Chemical Works Limited Vs. State of
Assam. (2012) 50 VST 253 (Gauhati).
1
1
67
72(1)
39(9)
17
55
6
103(12)
1
59
42
67
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
V
V
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
Ser Sha
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
479
Shampoo Both in Liquid and Gel Form Including
Herbal and Medicinal Preparation.
Shampoos all Kinds in any Forms.
Shanks (Parts of ships, floating structured and other
vessles). - HSN Code No.7326.90.91.
Shaping or Slotting Machines. HSN Code No.8461.20.
Sharpners of Pencils.
Sharpening (tool or cutter grinding) Machines.
HSN Code No.8460.
Sharpners and Erasers.
Note: The original entry 68. Writing Instruments
Oct 2005 w.e.f 18-8-2005.Upto 17.08.05 were liable
Shavers (Electrical Domestic and Commercial Appli-
ances).
Shaving Blades/Shaving Brushes/ Shaving Kits and
Items Thereof.
Shaving Creams.
Shaving Sets.
Shawl.
Sheath Contraceptives. - HSN Code No.4014.10.
Sheave Pulley Blocks. - HSN Code No.8483.90.
Sheekakai (Herbal Product).
Sheet Bars (Iron and Steel).
Sheet fed, office type (sheet size not exceeding 22 x
36 cm). -HSN Code No.8443.12.00.
Sheet Glass.
Sheet, Hoops, Strips & Skelp (In ST.Lines & In Coil
Form) (Iron & Steel).
Sheets (Aluminium).
Sheets Made of Iron and Steel.
Sheets, hoops, strips and skelp, both black and
galvanized hot and cold rolled, plain and corrugatedin
1
1
100(223)
102(31)
68
102(30)
68
1
1
1
1
127
9
1
1
70
102(18)
1
70
27
70
70(vi)
14.5**
14.5**
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
NIL
14.5**
14.5**
5*
5*
14.5**
5*
5*
5*
5*
V
V
IV
IV
IV
IV
IV
V
V
V
V
IV
I
V
V
IV
IV
V
IV
IV
IV
IV
Sha She
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
480
all qualities in straight lengths and in coil form as
rolled and in revitted condition of iron & steel.
Shell and tube type. - HSN Code No.8419.50.10.
Heat exchange units (instantaneous or storage wa-
ter heater).
Shell Bangles.
Shell Grit.
Case Law: Held to be Poultry Feed. Navodaya Trad-
ers Vs. CCT. (1998) 111 STC 125 (A.P): (1996) 22 APSTJ
89 (APHC).
Shellac wax whether or not Coloured (other).
HSN Code No.1521.90.90.
Shellac wax whether or not coloured.
HSN Code No.1521.90.20.
Shellac. - HSN Code No.1301.10.10.
Shelving Racks and Bin stacks Made of Iron.
Case Law: Held to be Furniture. Chandan Metal Prod-
ucts (P) Ltd. Vs. State of Gujarat. (1969) 32 STC 29.
Sherbet (Fruit Juice) From 01-07-2006 onwards.
Shield Glasses of Motor Vehicles.
Case Law: Held to be Parts of Motor Vehicles. Keyes
& Sons Vs. State of T.N. (1992) 87 STC 324.
Shields, Crests and Mementos (Sports Goods).
Case Law: Held to be Sports Goods. CST Vs.
Chandrakanth Keshav Wadke. (1979) 43 STC 103.
Shikakai Bathing Powder (Soapnut Powder).
Ships and other Water Vessels.
Ships or boats propellers and blades there for.
HSN Code No.8485.10.00.
Shirt (Readymade Garments).
Shoe Horns.
Shoe Polish.
Shoe Shampoo.
Case Law: Held to be not Shoe Polish. Bishrat
Industries Vs. CCE. (2001) 130 ELT 225.
102(2)(f)
20
3
100(3)
100(3)
100(180)
1
107
1
60
1
56
102(44)
52
1
1
1
5*
NIL
NIL
5*
5*
5*
14.5**
5*
14.5**
5*
14.5**
5*
5*
5*
14.5**
14.5**
14.5**
IV
I
I
IV
IV
IV
V
IV
V
IV
V
IV
IV
IV
V
V
V
She Sho
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
481
Shoes of all Kinds Including Sports Shoes (other than
Made of Plastic).
Note: Plastic Footwear are taxable at 5% as per En-
try 46 of IV Schedule.
Shooting Requistes. HSN Code No.9507.
(Sports Goods)
Shopping Bags and Packing Bags.
Shorts/Shirts (Readymade).
Shots (Aluminium).
Shovels (Agricultural Implements Worked or Operated
Showers.
Case Law: Held to be Sanitary ware. Ceramics Vs.
State of Maharashtra. (1995) 98 STC 528.
Shrik Komp.
Case Law: Held to be Cement since it is used in spe-
cial constructions like cement. ACC. Ltd. Vs. State of
A.P. (2000) 30 APSTJ 104 (STAT).
Shrimp Feed.
Shrimps and other sea food except when they are
sold in frozen state or in a sealed container.
Note : Sold in frozen state or in a sealed container
taxable @ 5% as per entry 107 of IV Schedule w.e.f.
01.07.2008
Shutters Made of Iron and their Parts.
Case Law: Held to be General Goods. Auto Rollex Vs.
State of A.P.(2001) 122 STC 447 (APHC): (2000) 31
APSTJ 140 (APHC).
Shuttlecock cork bottom. - HSN Code No.4503.90.10.
Shuttles (Parts and accessories of weaving machines
(looms) or of their auxilory machinery).
Sickil with Spade End.
1
60(3)
90
52
27
1
1
1
3
24
1
100(213)
102(23)
1
14.5**
5*
5*
5*
5*
NIL
14.5**
14.5**
NIL
NIL
14.5**
5*
5*
NIL
V
IV
IV
IV
IV
I
V
V
I
I
V
IV
IV
I
Sic Sho
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
482
Sickles (Agricultural Implements Worked or Operated
Siddha Medicines.
Note: Ayurvedic and Homeopathic products
manufatured under License issued under Drugs &
Cosmotics Act, 1940 are taxable under Entry 117 of
IV Schedule w.e.f.01.09.2006.
Side Screen (Wind Screen) Rear Screen and Door
Screen Glasses of Motor Vehicles.
Case Law: Held to be Motor Parts. Atul Glass Indus-
tries Vs. CCE (1986) 63 STC 322 (SC): 1986 (25) ELT
473 (SC).
Sidol. - HSN Code No.3003.20.
Sidol-BKC.
Sidol-NC.
Sieves made of cloth.
Sight Testing Instruments.
Signal Generators and parts thereof 8543.
Signal Generators. - HSN Code No.8543.20.
Sildenafil Citrate. - HSN Code No: 2942.00.90.
Silica Sand. - HSN Code No.2505.10.
Silicates, Commercial Alkali, Metal Silicates.
HSN Code No:2839.
Silicides (other). - HSN Code No.2850.00.49.
Silicides of calcium. - HSN Code No.2850.00.41.
1
88
1
88
88
88
105
1
39(25)
39(25)(a)
88(5)
43
100(191)
100(81)
100(81)
NIL
5*
14.5**
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
I
IV
V
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
Sil Sic
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
483
Silicol Manganese.
Case Law: In Khandelwal Ferro Alloys Ltd. Vs. State of
A.P. (1989) 72 STC 270 (AP), it was held that Silico
Manganese and Ferro Manganese were held to fall
under the description of Manganese.
Silicon Carbide Crucibles. - HSN Code No.6903.20.10.
Silicon Carbide. - HSN Code No.2849.20.
at 12.5%.
Silicon dioxide. - HSN Code No.2811.22.00.
Silicon Tetrachloride(other).
HSN Code No.2812.10.90.
Silicon Tetrachloride (other).
HSN Code No.2812.90.00.
Silicon Tetrachloride. - HSN Code No.2812.10.50.
Silicon. - HSN Code No.2804 .40.
Silicone Oil. - HSN Code No.3910.00.20.
Silicone Resins. - HSN Code No.3910.00.10.
Silicones in Primary Forms. - HSN Code No.3910.
at 12.5%.
Silk Bolting Cloth. - HSN Code No.5911.20.00.
Case Law: Held to be Machinery Parts. A-1 Engineer-
ing Co. Vs. State of Maharashtra. (1964) 15 STC 15
and Carborandum Universal Vs. A.C. Customs. 1999
(107) ELT 593.
Silk Cloth (Handloom).
Silk Cloth (Pure Silk Cloth) (Other than Handloom).
Silk Cotton Seed Oil (Vegetable Oils).
Silk Cotton Seeds.
Case Law: Held to be different from Cotton Seeds.
P. Marimuthu Vs.JCCT. (2001) 122 STC 163.
Silk Fabrics other than Handloom Silk Fabrics.
43
1
100(79)
100(190)
100(43)
100(43)
100(43)
100(36)
100(158)
100(158)
100(158)
1
21
57
67
1
57
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
NIL
5*
5*
14.5**
5*
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
I
IV
IV
V
IV
Sil Sil
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
484
Silk Fibre Doubling orTwisting Machines.
HSN Code No.8445.30.40.
Silk Fibre Reeling (including weft-winding) Machines.
HSN Code No.8445.40.40.
Silk Fibres Spinning Machines.
HSN Code No.8445.20.40.
Silk Processing Machines. - HSN Code No.8445.19.40.
Silk Sarees.
Case Law: Silk Sarees other than woven on
Handlooms are Taxable. Dayal Textiles Vs. State of
A.P 97 STC 240.
Note: Handloom Silk Sarees are Exempt from VAT
as per Entry 21 of First Schedule to VAT Act, 2005.
Silk worm laying, cocoon and raw silk other than raw
silk imported from outside the country.
HSN Code No. 5001 & 5002.
Note: The words in italics were added by the G.O MS
No 795 Rev (CT-II) Dept, dt; 29-06-2006 w.e.f 01-
07-2006.Upto 30.06.06 were liable to tax at 12.5%
under Schedule V.
Silk Yarn.
Silk Yarn Artificial.
Silk Yarn Imported From other Countries.
Silk Yarn in cones.
Silk Yarn in Hanks.
Silver.
Silver Articles and Ornaments.
Silver Bullion in Mass & Uncoined, Pure or Alloy
Specie.
Silver Cigarette Cases (Silver Articles).
Silver Jewellery Including Articles Made of Silver.
Silver ores and concentrates (other).
Silver ores and concentrates.
HSN Code No.2616.10.00.
102(20)
102(20)
102(20)
102(20)
57
30
6
6
6
6
10
1
2
1
2
2
100(22)
100(22)
5*
5*
5*
5*
5*
NIL
5*
5*
5*
5*
NIL
1
1
1
1
1
5*
5*
IV
IV
IV
IV
IV
I
IV
IV
IV
IV
I
III
III
III
III
III
IV
IV
Sil Sil
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
485
SIM Cards.
Case Law: Held to be not goods and not liable to tax.
State of AP Vs. BSNL (2011) 53 APSTJ 185. (APHC).
Simulators.
2008 dated 29.07.2009
Sindur.
Single Core Cables upto 6.sq mm.
Single Lumen Central Venous catheters.
Single or Double Wheel disc type Gear Grinder.
HSN Code No.8461.40.21.
Single Phase Monobloc Pumpsets.HSN Code No.8413.
Sinkers, needles and other articles used in forming
stitches. - HSN Code No.8448.51.
Sinks (Ceramic Sanitary & Wares & Fittings).
Case Law: (1) Sanitary Fittings denote such Pipes
of Materials, which are used in Lavatories, Urinals
or Bathrooms. State of A.P. Vs. Pallavi Potteries. (2003)
133 STC 76 (AP). (2) Sanitary Fittings are those Ar-
ticles or things which are Fitted or Fixed to the Floor
or Walls of a Building.
Sinks Made of Other than Stainless Steel.
Case Law: Held to be not Water supply and Sanitary
Fittings.State of Kerala Vs. M.T. Aboobacker. (2002)
126 STC 108.
Sinks Made of Stainless Steel.
Case Law: Are Stainless Steel Articles and not Sanitary
ware. State of Kerela Vs. M.T. Aboobacker. 126 STC 108.
Sintex Water Tanks.
Sirens (Electrical Instruments, Systems, Apparatus,
Appliances).
NIL
1
23
1
88
102(31)
31
102(23)
1
1
1
1
1
NIL
14.5**
NIL
14.5**
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
NIL
V
I
V
IV
IV
IV
IV
V
V
V
V
V
Sir SIM
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
486
Sisal and other textile fibres of the genus agave, raw
or processed but not spun; tow and waste of these
fibres (including yarn waste and garneted stock).
HSN Code No.5304.
Situ Mixtures.
Skelp Bars, Tin Bars, Sheet Bars, Hoe-Bars and
Sleeper Bars of Iron and Steel.
Sketch Pens.
Case Law: Held that Pens include Sketch Pens.
K.Arumuga Mudaliar & Co. Vs. Registrar T.N.T.S.T &
Another (2003) 129 STC 141.
Skimmed Milk Powder.
Case Law:Skimmed milk powder and ultra high tem-
perature milk (UHT milk) are not exempt as fresh
milk and pasteurized milk. A.G.K. Associates Vs. State
of A.P.) (2006) 145 STC 316(A.P.).
Skimmed Rubber (Raw Rubber). HSN Code No.4001.
Skirt (Readymade Garments).
Slabs (Aluminium).
Slabs (Napa) (Both Rough and Polished).
Slabs (Steel Semis).
Slack Wax. - HSN Code No.2712.90.30.
Note: C.C.Ts. Clarification No.AIII(2)/199/2009 dated
29.09.2009
Slag (Slack) Wax with.
HSN Code No.2712.90.90.
Slag and ash, including seaweed ash (kelp); ash and
residues from the incineration of Municipal Waste.
HSN Code No.2621.
Note: Sub-entries from 180 to 231 are added to en-
June, 2006 w.e.f 01-06-2006. Upto 31-05-2006 they
were laible to tax @ 12.5% under Schedule V.
26(3)
1
70(iii)
68
58
100(166)
52
27
42
70
1
1
100(186)
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
V
V
IV
Sla Sis
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
487
Slag Sand obtained from the Manufacture of Iron or
Steel. HSN Code No.2618.
Slag, dross (other than granulated slag), scalings and
other waste from the manufacture of iron or steel.
HSN Code No.2619.
Slate and Slate Pencils.
Sledge Hammer (Agricultural Implements Worked or
Operated Exclusively by Human Power).
Sleeper Bars (Iron and Steel).
Sleeper Bars/Skelp Bars of Iron & Steel.
Sleepers Made of RCC.
Upto 30-11-2005
Note: Entry 98 was added by Act No. 10 of 2006 dt.
04-01-2006. w.e.f. 01-12-2005.
Sleeping Bags.
Case Law: Held to be articles of Bedding. Standard
Tarpaul Industries Vs. CCE. 2001 (129)ELT 736 af-
firmed in 2002 (142) ELT A 279 (SC).
Slide Fasteners and parts thereof. HSN Code No.9607.
Case Law: Sub entries from 180 to 231 are added to
entry 100 vide G.O.Ms. No.656, Revenue (CT-II), 2nd
June, 2006 w.e.f 01-06-2006.Upto 31.05.06 they
Slotted Angles.
Case Law: (1) Held to be not the Items of Furniture.
General Goods. Mas Storage Systems (P) Ltd. Vs. State
of Kerala. (2001) 122 STC 552. (2) Held that Slotted
Angles and Panels separately sold are not Furniture
made of Iron or Steel AND CANNOT USABLE AS
SUCH. Godrej & Boyce Mfg. Vs. State if Kerala. (1991)
83 STC 474.
Slotted Angles, Gussets, Plates, Panels and Strips And
Ready to Assemble parts of Steel Racks.
Slotting Machines. - HSN Code No.8461.20.20.
100(24)
100(25)
31
1
70
70
1
98
1
100(231)
1
1
102(31)
5*
5*
NIL
NIL
5*
5*
12.5
5*
14.5**
5*
14.5**
14.5**
5*
IV
IV
I
I
IV
IV
V
IV
V
IV
V
V
IV
Slo Sla
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
488
Slurry and Sledge of Coal.
Case Law: Held to be a Form of Coal. Chandrama
Coal Pro. & Oth. Vs. State of Bihar & Oth. (1999) 115
STC 639.
Smart Card Initializer. - HSN Code No.8471.
Smart Card Readers. - HSN Code No.8471.
Smart Cards. - HSN Code No.8471.
Smoked Sheets. - HSN Code No.4001.21.00.
Smoking Mixtures of Tobacco for Pipes & Cigarettes
Others.
SMPS based Integrated power supply systems (IPS)
and Parts with HSN Code No. 8504.40.90. Added by
Act No.4 of2009 w.e.f 1-11-2008.
Snap Fasteners (Press Buttons).
Snow Guages and Rain Guages.
Snows and Face Powders.
Snuff of Tobacco.- HSN Code No.2403.99.40.
From 30.06.2007.
Upto 01.07.2007 (First Sales).
Soap (Both Body & Washing Soaps) Soap Flakes/
Detergents/Powders/Liquids and Soap Papers.
Soap Cutting or Moulding Machinery.
HSN Code No.8479.89.10.
Soap Flakes.
Case Law: Soap and Powders used as depilatory for
the purpose of cleaning and grooming ones person
is a toilet article and not Soaps. Mahajan Vs. State of
Bombay. (1958) 9 STC 133.
Soap Liquids.
Soap nuts and Soap nut Powder (Shikakai).
Case Law: Held to be not Ayurvedic Medicine. Ilavia
Enterprises Vs. CCE. (1997) 90 ELT 542.
69
39(3)(a)
39(3)(a)
39(3)(a)
100(166)
47
121
1
1
1
47
6
1
102(42)
1
1
1
5*
5*
5*
5*
5*
NIL
5*
14.5**
14.5**
14.5**
NIL
20
14.5**
5*
14.5**
14.5**
14.5**
IV
IV
IV
IV
IV
I
IV
V
V
V
I
VI
V
IV
V
V
V
Soa Slu
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
489
Soap Powders.
Soap Stock.
Case Law: Taxable as groundnut oil. CCT Vs. Prag Ice
and Oil Millers 80 STC 403 (SC)
Soap stocks. - HSN Code No.1522.00.20.
Soap Stone /Soap Stone Powder.
Soap Stone Lumps/Steatite Lumps & Powder.
Soap Stone Powder.
Soaps.
Socks (Readymade Goods).
Soda (Aerated Water).
Soda (Washing Soda).
Case Law: Held to be neither Detergent Powder, nor
Soap Powder. General Goods. Lakhani Trg. Co. Vs.
State of A.P. (1994) 19 APSTJ 33 (STAT).
Soda Ash (Disodium Corbonate).
HSN Code.2836.20.20.
Soda Gas (Carbon Dioxide Gas).
Case Law: 1. Held to be Industrial Gases. Rao & Co.
Vs. State of Karnataka. (1981) 47 STC 421. 2. Held
that Medical Oxygen and Nitrous Oxide used only in
Hospitals for Patients are to be taxed under item
Medicine, but not under Liquified Gasses. Southern
Gas Ltd. Vs. State of Kerala (2005) 139 STC 504.
Soda Maker.
Sodium alginate. - HSN Code No.3913.10.10.
Sodium aluminate (other). -HSN Code No.2841.10.90.
Sodium aluminate. - HSN Code No.2841.10.10.
Sodium Bichromate. - HSN Code No.2841.
1
67
100(3)
43
43
43
1
52
1
1
100(67)
1
1
100(161)
100(71)
100(71)
100(71)
14.5**
5*
5*
5*
.5*
5*
14.5**
5*
14.5**
14.5**
5*
14.5**
14.5**
5*
5*
5*
5*
V
IV
IV
IV
IV
IV
V
IV
V
V
IV
V
V
IV
IV
IV
IV
Sod Soa
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
490
Sodium Bicorbonate (chemical).
HSN Code No.2836.20.00.
Sodium bisulphite. - HSN Code No. 2832 10 10
Sodium Chloride (Common Salt Processed) for Hu-
man Consumption Including Iodised or Vitamin Zed
Excluding Salt for Industrial Use.
Upto 31.08.2006.
From 01.09.2006
Sodium Chloride (Common Salt-Un-Processed) for
Human Industrial use Consumption Including
Iodised or Vitamin Z Excluding Salt.
Sodium Chloride I.P. & Sodium Bicarbonate I.P.
Sodium chlorite. - HSN Code No.2828.90.30.
Sodium chromate (other). HSN Code No.2841.50.90.
Sodium chromate. - HSN Code No.2841.50.10.
Sodium citrate. - HSN Code No.2918.15.20.
Sodium Dichromate.
at 12.5%.
Sodium dithionites (sodium hydrosulphite).
HSN Code No.2831.10.10.
Sodium ferrocyanide. - HSN Code No.2837.20.40.
Sodium fluorides. - HSN Code No.2826.11.20.
Sodium glycerophosphate. HSN Code No.2919.00.40.
Sodium meta nitrobenzene sulphonate.
HSN Code No.2904.90.70.
Sodium molybdate (other). HSN Code No.2841.70.90.
Sodium molybdate. - HSN Code No.2841.70.20.
Sodium naphthionate. - HSN Code No.2921.45.16.
100(67)
102(62)
49
35
35
88
100(58)
100(71)
100(71)
100(98)
100(71)
100(61)
100(68)
100(56)
100(99)
100(84)
100(71)
100(71)
100(101)
5*
5*
4
NIL
NIL
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
I
I
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Sod Sod
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
491
Sodium nitrite (other). - HSN Code No.2834.10.90.
Sodium nitrite. - HSN Code No.2834.10.10.
Sodium nitroprusside (other).
HSN Code No.2837.20.90.
Sodium nitroprusside (sodium nitroferricyanide).
HSN Code No.2837.20.50.
Sodium penta chlorophenate (santobrite).
HSN Code No.3808.20.20.
Sodium Petroleum Sulphonate.
Case Law: Held to be Lubricating Agent and not De-
tergents. Hydro-Carbons and Chemicals Vs. Addl.
CCT.(2002) 128 STC 50.
Sodium salicylate. - HSN Code No.2918.21.20.
Sodium sulphides. - HSN Code No.2830.10.00.
Sodium sulphites. - HSN Code No.2832.10.
Sodium sulphoxylates (including sodium formalde-
hyde sulphoxylate). - HSN Code No.2831.10.20.
Sodium sulphoxylates (other). HSN Code No.2831.90.
Sodium thiosulphate (hypo).
HSN Code No.2832.30.10.
Sodium triphosphate (sodium tripoly- phosphate).
HSN Code No.2835.31.00.
Sodium tungstate (other). - HSN Code No.2841.80.90.
Sodium tungstate. - HSN Code No.2841.80.10.
Sodium Vapour Discharge Lamps (Electrical Instru-
ments, Systems, Apparatus, Appliances).
Sofa Covers.
Sofa Set.
Soft Drinks (Bottled).
Soft Ferrites (Electronic Items).
Soft Wall Boards.
Softeners for Rubber. - HSN Code No.3812.30.20.
Software of I.T. on any Media. - HSN Code No.8524.
Case Law: (1) Held that Branded Software
Programmes on Floppies or Discs are Goods Tax-
100(65)
100(65)
100(68)
100(68)
29(1)
1
100(98)
100(60)
100(62)
100(61)
100(61)
100(62)
100(66)
100(71)
100(71)
1
127
1
1
1
1
100(142)
39
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
V
V
V
V
IV
IV
Sof Sod
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
492
able under the APGST Act. TATA Consultancy Services
Vs. State of A.P. (1997) 105 STC 421 (AP) : (1997) 25
APSTJ 53 (APHC)- affirmed by Supreme Court in AIR
2005 SC 371: (2004) 137 STC 620 (SC). (2) Computer
and operative Softwares are two different market-
able commodities...The informations contained in a
software although are loaded in the hard disc, the
operational software does not lose its value and is
still marketable as a separate commodity. It does not
lose its character as a tangible goods being of the
nature of CD-ROM. CCE Vs. Acer India Ltd. (2004) 22
Indian Law Decisions 307 (SC).
Software packages (w.e.f. 01-04-05, G.O.Ms. No. 818,
dt. 30-06-2008.).
Softwood.
Case Law: Logs of Wood called Soft Wood used to
manufacture splints is Timber. State of T.N. Vs. T.N.
Stick Industries & Others. (1991) 83 STC 338.
Solar Crop Driers & Systems Renewable Energy
Equipments and Devices.
Solar Air Conditioning using Absorption System.
2011 Dated 26.08.2011.
Solar Air-Conditioning Systems (Renewable Energy
Solar Cold Storage Renewable Energy Equipments
and Devices.
Solar Cookers of various sizes.
Solar Cookers/Solar Water Heaters and Systems/
Solar Stills and Desalination Systems/Solar Pumps
Based on Solar Thermal and Solar Photovoltaic Con-
version/Solar Power Generating systems /Solar
Ponds and Systems/Solar Photovoltaic Modules and
Panels for Water Pumping Lighting and other Ap-
2(v)
1
53
53
53
53
53
53
5*
14.5**
5*
5*
5*
5*
5*
5*
IV
V
IV
IV
IV
IV
IV
IV
Sol Sof
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
493
plications/Solar Refrigeration Cold Storages and Air
Conditioning Systems.
Solar Crop driers and Systems.
Solar Dish Concentrators and Incinerators using
waste material like Rice Husk, dry leaves etc.
2011 Dated 26.08.2011.
Solar Energy Equipments - Renewable Energy
Solar Photo Voltaic Cells - Renewable Energy
Equipment and Devices.
Solar Photo Voltaic Laterns (Renewable Energy
Solar Photovoltaic cells modules and systems/devices.
HSN Code No.8541.40.11.
Solar Photovoltaic Conversion/Solar Power
Generating systems /Solar Ponds and Systems/
Solar Photovoltaic Modules and Panels for Water
Pumping Lighting and other Applications/Solar
Refrigeration Cold Storages and Air Conditioning
Systems.
Solar Photovoltaic modules and panels for water
pumping, lighting and other applications.
HSN Code No.9405.50.40.
Solar Photovoltaic Modules For Water Pumping-
Renewable Energy Equipments and Devices.
Solar Photovoltaic Panels Solar Photofor water
Pumping and other applications Renewable
Energy Equipments AMD Devices.
Solar Power Generating Systems Renewable
Solar Pumps Based on Solar Photovoltaic Conversion
renewable Energy Equipment and Devices.
Solar Pumps Based on Solar Thermal Renewable
53
1
53
53
53
53
53
53
53
53
53
53
53
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Sol Sol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
494
Solar Pumps based on Solar Thermal and Solar
Photovaltaic Conversion.
Solar Refrigeration Cold Storages and Air Condition-
ing Systems.
Solar Refrigerator - Renewable Energy Equipments
and Devices.
Solar Stills & Desalination Systems Renewable En-
ergy Equipments and Devices.
Solar Stills and Desalination system.
Solar Water Heaters & Systems - Renewable Energy
Solar Water Heaters and Turbines providing steam
for boilers.
2011 Dated 26.08.2011.
Soldering Wires.
Solid Colognes.
Solidified Gas.
Solubilised vat blacks. - HSN Code No.3204.15.97.
Solubilised vat blues. - HSN Code No.3204.15.95.
Solubilised vat greens. - HSN Code No.3204.15.96.
Solubilised vat oranges. - HSN Code No.3204.15.92.
Solubilised vat reds. - HSN Code No.3204.15.93.
Solubilised vat violets. - HSN Code No.3204.15.94.
Solubilised vat yellows. - HSN Code No.3204.15.91.
Solubor (Chemical Fertilizers).
Solution (Adhesives) (Rupper Solution).
Authority : CCTs ARCom/4/2008 dated 2.9.2008.
Solution Administration Sets.
Solutions; dispersions other than those of sub-head-
ing 4005.10. HSN Code No.4005.20.
Solvent Based Rubber Solution.
Case Law: (1) Is Adhesive. CCE Vs. Imperial Water
Proofing (India) Ltd. (1988) 101 ELT 301. (2) Not
Rubber Products. Sudhakar Agencies Vs. State of A.P.
(1987) 5 APSTJ 90 (STAT).
53
53
53
53
53
53
53
1
1
1
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
19
1
1
100(169)
1
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
14.5**
IV
IV
IV
IV
IV
IV
IV
V
V
V
IV
IV
IV
IV
IV
IV
IV
IV
V
V
IV
V
Sol Sol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
495
Solvent Extracted Groundnut Oil/ Solvent Sun
Flower Oil and other Vegetable Oils.
Case Law: Held that the Solvent Extracted G.N.Oil is
nothing but Un-Refined Groundnut Oil. Vishista Sol-
vent Oils (P) Ltd. Vs. DCCT. (2001) 121 STC 492. Also
see Rajashree Oils & Extractions Vs. DCCT.(1998) 111
STC 668 (AP Full Bench).
Solvent Vegetable Oils.
Somolocis Racemosa Roxb (Medicinal Herbs and
Country Drugs).
Somph.
Sona Chandi Healthy & Fair Ayurvedic Baby Mas-
sage Oil (Ayurvedic Product)
Athority: Government Memo.No.10247/CT.II(1)/
2009-1 dated : 29.04.2009.
Sonachandi Chavanprash (Ayurvedic Medicine).
Authority: Government Memo.No.10247/CT.II(1)/
2009-1 dated : 29.04.2009.
Sooji (Wheat Products).
Sopal.
Sorbitol I.P. - HSN Code 2905.44.00.
Upto 30-06-2006
From 01-07-2006
Sorting, Screening, Separating or Washing Machines.
Sound or Visual Signalling Apparatus (Electrical In-
struments, Systems, Apparatus, Appliances).
Sound recorders /sound recording docks.
HSN Code No.8520.
Sound Recording & Reproducing Equipments (In-
cluding Dictaphones, Car Cassette Players and Their
Parts).
67
67
32
59
117
117
28
88
1
100(85)
102(39)
1
39(11)
1
5*
5*
5*
5*
5*
5*
5*
5*
12.5
5*
5*
14.5**
5*
14.5**
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
V
IV
V
Sou Sol
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
496
Sound Recording and Reproducing Equipments (Cin-
ematographic Equipments and Parts & Accessories).
Sound Recording Apparatus/Materials and Spare
Parts Thereof (Audio Systems).
Sound Transmitting Equipments of Every Descrip-
tion Excluding Telephones, Inter Com Devices Etc.,
and their Parts.
Soup Bowls made of Plastic (Utensils).
Soups.
Soya bean de-oiled cake.
Soya Bean Husk. - HSN Code No.2302.
Case Law: Held to be Husk of Pulses. CST Vs. General
Foods (P) Ltd. (1999) 113 STC 315 (SC).
Soya Been Oil and its fractions whether or not re-
fined but not chemically modified (Oil Seeds).
HSN Code No.1507.
Soya Milk.
Soyabean (Glycine Seja). - HSN Code No. 1201.00.90.
Spades (Agricultural Implements worked or Operated
Spandex Yarn.
Case Law: Spandex Yarn which Contains 88% Cot-
ton rovings is Cotton Yarn. In Re. Saleem Textiles. 1999
(112) ELT 698.
Spanners. - HSN Code No.8204.11.10.
Spanners. - HSN Code No.8204.12.10.
Spare Parts and Accessories of Motor Vehicles.
Spare Parts of Renewable Energy Devices.
1
1
1
7
1
3
41
67(1)
1
72(ii)
1
6
103(3)
103(3)
1
53
14.5**
14.5**
14.5**
5*
14.5**
NIL
NIL
5*
14.5**
5*
NIL
5*
5*
5*
14.5**
5*
V
V
V
IV
V
1
I
IV
V
IV
I
IV
IV
IV
V
IV
Spa Sou
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
497
Spares used for Copiers Machines falling under.
HSN Code No. 8473.
Spark Lighters.
Spark Plugs of all Kinds.
Speaker Systems used with Stereo or Hi-Fi Musical
Systems.
Speakers of T.V.S /VCR/VCPs/VCDs/Tape Record-
ers etc.,
Special Boiling Spirit (Petrol) (First Sales).
Upto 07.06.2012.
From 08.06.2012*
*Note : Rate of tax on petrol reduced to 31% w.e.f.
8.6.2012 as per G.O.Ms.No.369, Rev. dated.7.6.2012.
Case Law: Held to be classified as Petrol. DCST Vs.
BPC. Ltd.(1997) 104 STC 102 (SC).
Special devices including electric generators and
pumps running on wind energy.
HSN Code No.8502.31.00.
Special Economic Zones - Sale of goods to any unit.
Special Steel (Iron and Steel).
Specie & Bullion.
Case Law:The term Specie is not explained in the
Act. From the dictionary meanings it is clear that
bullion means gold or silver in mass, in bars, plates,
etc. in uncoined form, whereas specie means
coined gold or silver or any other metal and also
used as currency. Orient Traders Vs. CTO (2001) 123
STC 561 (AP).
Specie Articles.
Spectacle Frames - HSN Code No. 9003.
Upto 30-06-2006
From 01-07-2006
Note: This Entry was added by G.O.Ms. No.795, Rev.
dt. 29-06-2006 w.e.f.01-07-2006.
1
1
1
1
1
2
2
53
59
70
1
2
1
113
14.5**
14.5**
14.5**
14.5**
14.5**
33
31
5*
NIL
5*
1
1
12.5
5*
V
V
V
V
V
VI
VI
IV
I
IV
III
III
V
IV
Spe Spa
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
498
Spectacle glasses of lenses of glass.
HSN Code No.9001.4.
under Schedule V.
Spectacle glasses of lenses of other material.
HSN Code No.9001.50.00.
under Schedule V.
Spectacles and Goggles. - HSN Code No.9004.90.
under Schedule V.
Spectacles, Sunglasses, Goggles and Attachments
Lenses for Spectacles Including Contact Lenses and
parts and Accessories thereof.
Spectrometers, spectrophotometers and spectro-
graphs using optical radiations (UV, visible, IR).
Spectrophotometers. - HSN Code No.9027.30.20.
Spectrum Analysers. - HSN Code No.9030.39.20.
Spectrum Analyses, Cross-talk meters, Grain Mea-
suring Instruments, Distortion Factor Meters,
Psophometers, Network and Logic Analyzer and Sig-
nal Analyzer falling under.
HSN Code No.9030.
Spectrum Resistance Meters.
HSN Code No.9030.39.20.
Speed Indicators and Tachometers;stroboscopes.
113(i)
113(ii)
113
113
103(21)
103(21)
103(23)
103(23)
103(23)
103(22)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Spe Spe
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
499
Speedometers, Non-electrical.
HSN Code No.9029.20.20.
Spent (irradiated) Fuel elements (cartridges) of
nuclear reactors. - HSN Code No.2844.50.00.
Sphenyle (Disinfectant Black Fluid).
Spices and Masalas like Garam masalas, Sambar
masala, Pulav Biryani masala used in preparation of
food. - HSN Code No.0910.99.
Spices of all varieties and forms including cumin seed,
aniseed, turmeric and dry chillies.
Spices of all Varieties and Forms Including their
Powders.
Spindle Bearing of Water Pump.
Case Law: Held to be not Ball Bearings but Parts of
Pumps. Jain Bros. Vs. Government of India. 1981 (8)
ELT 384.
Spindles, spindle flyers, spinning rings and ring trav-
ellers. -HSN Code No.8448.33.
Spinning Mills Machinery - HSN Code No.8445.
Upto 30-06-2006
From 01-07-2006.
dt. 29-06-2006 w.e.f. 01-07-2006.
Spittoon.
Splitting, Slicing or Paring Machines.
HSN Code No.8465.96.00.
Sponge Iron.
Spools made of paper (whether or not perforated or
hardened). - HSN Code No.4822.
Spools, Bobbins Cops and Similar Supports of Paper
Pulp Paper or Paper Board (whether or not perfo-
rated or hardened). - HSN Code No.4822.
Spools, cops, bobbins and similar supports.
HSN Code No.3923.40.00.
103(22)
100(74)
88
59
59
59
17
102(23)
1
102
1
102(36)
70
90(9)
90(9)
100(165)
5*
5*
5*
5*
5*
5*
5*
5*
12.5
5*
14.5**
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
V
IV
IV
IV
IV
IV
Spo Spe
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
500
Spoons.
Note : Kitchen ware means cooking utensils. (Pocket
Oxford Dictionay).
Case Law 1: Held to be not Cutlery but Kitchenware.
CST Vs. Indian National Industries (1974) 33 STC 81.
Case Law 2: Stainless steel spoons used in kitchen
and dining table, knife used in kitchen are to be taxed
as Utensils. Prasant Milan (P) Ltd., and another Vs.
C.S.T (2009) 25 VST 115.
Sports/Lawn ground Rollers.
HSN Code No.8432.80.10.
Sports Apparels (Readymade Garments).
Sports articles of funfare, table or parlour games in-
cluding pin tables, billiards, special tables for casino
games and automatic bowling alley equipment.
HSN Code No.9504.
Sports Footwear with outer soles and uppers of plas-
tics. - HSN Code No.6402.12.90.
Sports Goods excluding Apparels and Footwear.
Sports Goods Including Goods For Indoor or Outdoor
Games, Swings, Medals, Cups, Kit Bags, Rings, Tro-
phies, Shields and Badges Excluding Apparel and
Footwear.
Sports Shoes other than with outer soles and up-
pers of Plastics.
Sports wear.
Case Law: Sports Wear not covered under entry for
sports goods but are covered under entry of gar-
ments. A.H. Wheeler & Co. Pvt. Ltd Vs. Commissioner,
Trade Tax, U.P. Lucknow. (2009) 26 VST 05. (ALL).
Spray Booths.
Case Law: Held to be not Air Conditioners. State of
Madras Vs. S.F.Products India Ltd. (1972) 29 STC 454.
Spray Dryer Cyclone with. HSN code No.7309.00.90.
7
1(1)
52
60(1)
46(2)(a)
60
60
1
52
1
90(13)
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
14.5**
5*
IV
IV
IV
IV
IV
IV
IV
V
IV
V
IV
Spr Spo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
501
Spray guns and similar appliances.
HSN Code No.8424.20.00.
Authority: CCTs ARCom/141/2005, dated:2.6.2005.
Sprayers (Agricultural) other than hand operated.
Note: Hand Operated Sprayers are exempted from
tax under entry 1 of Schedule-I.
Spraying Lorries.
Sprays (Personal).
Spring Balances meant for using in hospital.
Case Law: Are not hospital equipment. Dr. Beli Ram
Spring Balances.
HSN Code No. 8423.
Authority:CCTs ARCom/185/2005 dated 20.07.05.
Spring Washers.
Springs. HSN Code No.7320.
Sprinkler and Drip Irrigation Equipments.
HSN Code No.8424.81.00.
Spun Pipes (RCC & PCC Pipes).
Upto 30.06.2008
From 01.07.2008 to 23-08-2011
Note: By G.O.Ms. No.818, Rev, dt. 30-06-2008 RCC &
PCC Pipes have been deleted from Entry 45 of IV
Schedule w.e.f. 01-07-2008. Again added by
G.O.Ms.No.58 dt 24.08.2011.
Squashes.
Upto 30-06-2006
dt. 29-06-2006, w.e.f.01-07-2006.
SS FEP Lined TEEs. - HSN Code No.3917.
2009. Dated.05.03.2011.
20
20
1
1
1
1
104
1
20
45
1
45
1
107
45
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
4
12.5
5*
12.5
5*
5*
IV
IV
V
V
V
V
IV
V
IV
IV
V
IV
V
IV
IV
SS Spr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
502
SS Pipes with PTFE Lining. - HSN Code No.3917.
2009. Dated.05.03.2011.
Stabilizers for Blood Instruments.
HSN Code No.9032.89.90.
Stabilizers. - HSN Code 8504.4040.
Stable Fibres Waste (Man Made).
Stage Pumps. - HSN Code No.8413.
Stainless Steel.
Case Law: Held that the expression Iron and Steel
covers alloy steel as well as Stainless Steel apart from
non-alloy. Hindustan Wires Ltd. Vs. State of T.N. & Other
Cases (2992) 86 STC 1.
Stainless steel Wire. - HSN Code No.7223.
Stainless Steel domestic kitchenware articles and
utensils. - HSN Code No.7323.99.20.
Authority: A.R.COM/149/2005 dated 07.07.2005.
AMC Cook ware (India Pvt. Ltd.)
Stainless Steel Flat-rolled products of a width of
600mm or more. - HSN Code No.7219.
Stainless Steel Flat-rolled products of a width of less
than 600mm. - HSN Code No.7220.
Stainless Steel in ingots or other primary forms; semi-
finished products of stainless steel.
HSN Code No.7218.
Stainless Steel Kitchen Sinks.
Case Law: Held to be not Water Supply and Sani-
tary Fittings. Are to be Taxed as articles of Stainless
Steel. State of Kerala Vs. M.T Abbobacker. (2002) 126
STC 108.
Stainless Steel Nibs.
Stainless Steel Bars and rods (other) of stainless steel;
angles, shapes and sections. HSN Code No.7222.
45
103(25)
1
26
31
70
27(9)
7
27(5)
27(6)
27(4)
1
68
27(8)
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
Sta SS
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
503
Stainless Steel Bars and rods, hot-rolled, in irregu-
larly wounded coils. - HSN Code No.7221.
Stainless Steel Razor Blade.
Case Law:Held to be not taxable as articles of Stain-
less Steel. Sharpedge Limited Vs. CST(1989) 73 STC 90.
Stainless steel spoons and knives with plastic or
wooden handle.
Case Law: Are utensils. Knives used on dining table,
scissors and forks are not utensils. Prashant Milan
(P) Ltd. (2009) 25 VST 117 (WBTT).
Stainless steel tiffin with plastic body used in kitchen
and for domestic purpose.
Case Law: Are Utensils Kamesh Traders Vs. State of
Stainless Steel Tubes.
Stainless Steel Utensils and articles.
Stainless Steel Water Filter.
Case Law: Water filter is not stainless steel utensil
used for house hold purpose. CST Vs. Neelam Appli-
ances) (2006) 145 STC 301.
Stainless steel wire.
Case Law: Is not covered under entry for tool alloy
and special sheets. They are not declared goods cov-
ered under entry for Iron and Steel. Bansal Wire
Industries Ltd., and another Vs. State of U.P. and oth-
ers. (2011) 42 VST 372 (SC).
Stalk of Palmyra.
Stallo (Solid State) X1302bm 1.
2010. Dated 12.05.2011.
Stamo Driver Amp Am562be 1.
2010. Dated 12.05.2011.
Stamp Albums.
27(7)
1
7
7
70
7
1
1
1
1
1
1
5*
14.5**
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
IV
V
IV
IV
IV
IV
V
V
V
V
V
V
Sta Sta
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
504
Stamp or Cartridge Paper (Paper).
Stamping foils. - HSN Code No.3212.10.00.
Stampings and Laminations.
Stand Oil (Paints).
Standard Wax Artificial Wax & Prepared Wax.
HSN Code No.3404.
Standard Wire, Cables, Plated Bands and the like of
copper not electrically insulated. - HSN Code No.7413.
Stands Specially Designed for Keeping Gas Stoves
Case Law: Held to be Accessories of Gas Stoves.
CST Vs. L.D Bhave & Sons. (1981) 47 STC 318.
Staple Fiber and Fiber Waste Staple Yarn.
HSN Code No.5503.
Staple Fibres Man Made.
Staplers and Stapler Pins.
2008 dated 29.07.2009.
StarchModified Got From Maize.
Starch and Sago.
Starch Obtained from Tapioca.
Starters of Electric Motors and pumpsets, parts and
accessories thereof.
Note:The original entry 17.Centrifugal, monobloc
Schedule V.
Starters of Fluorescent Tubes.
Starters Used in Electrical Motors.
Note: Starters Used in Electric Motors are Accesso-
ries of Motors vide the Clarification issued by Govt.
in G.O.1057 Rev.Dt.24-10-1989 and CCT REF.No.AI
(1) 87/2004. Dt.18-03-2004.
Station Wagon.
44
100(130)
1
1
100(199)
27(28)
1
26
26
1
61
61
61
17
1
17
1
5*
5*
14.5**
14.5**
5*
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
14.5**
5*
14.5**
IV
IV
V
V
IV
IV
V
IV
IV
V
IV
IV
IV
IV
V
IV
V
Sta Sta
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
505
Case Law: Is Motor Vehicle. Auto Trading Co. Vs. CTT
(2006 UPTC1025).
Stationery Articles.
Statue and other ornamental articles of plastics.
Staves and parts thereof, of wood. HSN Code No.4416.
Stavudine (Drugs used for Treatment of AIDS Patient)
(Life Saving Drugs).
Stay Wires used for Supporting Electrical Poles.
Case Law: Held to be not Electrical Goods. DCST Vs.
Anand Wire & Allied Industries. (2000) 117 STC 149.
STD/PCO Call Monitors /Equipments.
Steam.
Case Law: (1) Held to be Taxable Goods. Nizam Sugar
Factory Vs. CST. (1957) 8 STC 61 (HYD). ; (2) Held to
be Goods, marketable through steam pipes. Ambalal
Sarabhai Enterprises Vs. UOI. 1991 (54) ELT 30.
Steam Boats.
Steam or sand blasting machines and similar jet pro-
jecting machines. - HSN Code No.8424.30.00.
Schedule V.
Steamers.
Stearic acid. - HSN Code No.3823.11.
Stearyl alcohol. - HSN Code No.3823.70.40.
Steatite Powder.
Steel Almirahs.
Steel Bars (Plain and Ribbed or Twisted in Coil Form
and Straight Lengths).
Steel Bars in Coil Form as well as Straight Length.
Steel bars, rounds, rods, squares, flats, octagons and
hexagons; plain and ribbed or twisted, in coil from
as well as straight length.
25
100(207)
90(6)
88
1
39
1
56
102(9)
56
100(147)
100(147)
43
1
70
70
70(iv)
5*
5*
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
IV
IV
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
Ste Sta
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
506
Steel Billets of all Qualities Shapes and Sizes.
Steel Blooms.
Steel Castings (Iron and steel).
Steel Castings (Rough).
Case Law: Held to be Declared Goods. Prakash Eng.
Works & Another Vs. State of A.P (1998) 28 APSTJ
106 (STAT).
Steel Doors and Windows.
Steel Flats.
Steel Furniture.
Steel Ingots.
Steel Melting Scrap in all forms including Steel Skull,
Turnings and Borings.
Steel piling of iron or steel, whether or not drilled,
punched or made from assembled elements; welded
angles, shapes and section, of iron or steel.
HSN Code No.7301.
Steel Plates (Both Plain and Chquered in all Qualities)/
Rods/Rounds /Semis /Slabs/Squares.
Steel rings.
Case Law: Steel Rings polished and sold to buyers
who used them as piston rings or oil-engine rings
fall under discs, rings, forgings and steel castings.
Not automobile components.
I.P.Rings Limited Vs. Tamilnadu Taxation Special Tri-
bunal and another (2007) 5 VST 476 (Madras).
Steel Scrap. - HSN Code No.7204.
Steel Semis in all Forms and Shapes.
Steel Semis, Ingots, Slabs, Blooms and Billets of all
qualities, shapes and sizes.
Steel Shutters.
Steel Skull, Turnings and Borings (Steel Melting
Scrap).
70
70
70
70
70(21)
70
1
70
71(ii)
70(14)
70
70(ii)
71
70
70(ii)
1
71
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
Ste Ste
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
507
Steel structurals, angles joints, channels, tees, sheet
pilling sections, sections or any other rolled sections.
Steel Tube Fittings (Iron and Steel).
Steel Tubes Both Galvanised and ungalvanised Case
Law: Galvanised Iron Pipes and Tubes are Steel
Tubes within the meaning of Item (xi) specified in
Section 14 (iv) of the CST Act and as such are De-
clared Goods. The purpose of galvanising a steel pipe
is merely to make it weather-proof. It remains a
steel tube. Gujarat Steel Tubes Ltd. Vs. State of Kerala
& Others. (1989) 74 STC 176 (SC).
Steel Tubes, Both Welded and Seamless, of all Diam-
eters and lengths Including Tube Fittings.
Steel Window Frames. - HSN Code No.7308.30.
Steel Wire Rope. - HSN Code No.7312.50.
Steel Wires & Steel Rods.
Case Law: Wire Rods and Wires and not different
Commodities. Telangana Steel Ind. Vs. State of A.P.
(1994) 93 STC 187 (SC).
Stencil /Stencil Paper. HSN Code No.4816.30.00
Case Law: Held to be falling under the Entry All Kinds
of Paper. State of A.P Vs. Stencils & Stencils Ltd. (1997)
107 STC 253 (AP): (1997) 24 APSTJ 214 (APHC).
Step down Transformers, Variable Transformers and
parts and accessories. - HSN Code No.8504.
Step Up Transformers.
Stepper Motors of an output not exceeding 37.5
Watts. - HSN Code No.8501.10.12.
Sterile Surgical catgut, similar sterile suture materi-
als and sterile tissue adhesives for surgical wound
closure; sterile laminaria and sterile laminaria stents;
sterile absorbable surgical or dental haemostatics.
Sterile Water for Injection.
70
70(v)
70
70
70(21)
1
70
44
1
1
39(5)(b)
88
88
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
IV
IV
IV
IV
IV
V
IV
IV
V
V
IV
IV
IV
Ste Ste
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
508
Case Law: Held to be Taxable as Medicine. J.B.Bavishi
& Sons Vs. State of Gujarat. (1992) 84 STC 161 Also
see (1983) 53 STC 419 & (1983) 53 STC 428 (AP).
Sterling Engines operated with agricultural residue/
waste.
Sterols and inositols. - HSN Code No.2906.13.
Stethoscope.
Upto 30-06-2006
From 01-07-2006
dt. 29-06-2006 w.e.f.01-07-2006.
Stick lac. - HSN Code No.1301.10.30.
Stick Type Master Controller.
2010. Dated 21.12.2010.
Sticks Made of Plastic.
Stiff Paste Paints.
Stiffened Textiles Fabrics.Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Still Image Video Cameras & other Video Camera
Recorders; Digital Cameras.
HSN code No.8525.40.00.
Stitched or Loose Leaf Plates and Cups.
Stoker Coke.
Case Law: Held to be Coke. State of A.P.Vs. Narsing
Ind. (1996) 101 STC 249 (AP): (1995) 21 APSTJ 26
(APHC).
Stone Ballast. - HSN Code No.9021.10.
Upto 17-08-2005
From 18-08-2005
53
100(86)
1
111
1
1
1
1
45
127
39(15)(d)
42
69
1
92(i)
5*
5*
12.5
5*
14.5**
14.5**
14.5**
14.5**
NIL
5*
5*
NIL
5*
12.5
5*
IV
IV
V
IV
V
V
V
V
I
IV
IV
I
IV
V
IV
Sto Ste
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
509
Note: Entry 92 was added by Act No. 23 of 2005, dt.
25-10-2005 w.e.f. 18-08-2005.
Case Law : Held that Crushing of Boulders into small
sizes not amount manufacture and no new com-
mercial commodity emerged. State of Maharashtra
Vs. Mahalakshmi Stores. (2003) 129 STC 79 (SC).
Stone Chips.
2005dated 26th Oct 2005 w.e.f 18-8-2005. Upto 17-
08-2005 this item was taxable @ 12.5% as per
Schedule V.
Stone Flower (Medicinal Herbs and Country Drugs).
Stone Sand.
w.e.f 18-08-2005. (Upto 17.08.2005 taxable as per
Schedule V).
Stone Ware (Glazed) (SWG) Pipes and Fittings.
Stone Wares.
Stools and Stands (Wooden).
Stop Cocks.
Case Law : Held that Stopcocks, Concealed Stopcocks,
Sinkcocks, Anglecocks, Round Shower, Wall Mixer,
Inlet Connection and Pillarcicks are Sanitaryware.
Ceramics Vs. State of Maharashtra. (1995) 98 STC 528.
Stop Watches (Sports Item).
Stopper, caps and lids (including crown corks, screw
caps and stoppers), capsules for bottles, threaded
bungs, bung covers, seals pouring and other pack-
ing accessories, of base metal. - HSN Code No.8309.
Stoppers made of Glass. - HSN Code No.7010.
92
32
92
45
1
1
1
60
90(18)
90(12)
5*
5*
5*
5*
14.5*
14.5*
14.5*
5*
5*
5*
IV
IV
IV
IV
V
V
V
IV
IV
IV
Sto Sto
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
510
Stoppers made of Plastics. - HSN Code No.3923.
Stoppers, caps and lids (including crown croks, screw
caps and pouring stoppers) capsules for bottles,
threaded bungs, bung covers, seals and other pack-
ing accessories of base metal. - HSN Code No.8309.
01.05.2006. Upto 30.04.2006 this item was liable to
Stoppers, lids and other closures.
HSN Code No.7010.20.00.
Stoppers, lids, caps and other closures.
Storage Tanks.
Storage Vessels for liquid raw material, intermedi-
ate storage. - HSN Code No.8410.89.10.
Storage-cum Transportation Container.
Storax. - HSN Code No.1301.90.18.
Stoves, Parts & Accessories Thereof.
Authority: CCTs A.R.Com/9/2010,dated: 3.9.2010.
Stove Wicks.
Upto 10.07.2011.
From 11.07.2011.
Case Law : Held to be Cotton Fabrics. The State of
T.N. Vs. Venus Trg. Co (1986) 61 STC 345.
Straight saw blades, for working metal.
Strainers of all Kinds.
Stramonium Seeds (Medicinal Herbs and Country
Drugs).
Stranded woven fabrics of jute containing 50% or
more by weight of jute. - HSN Code No.5310.10.92.
Straw
90(4)
100(179)
100(175)
100(165)
1
1
90
1
1
45
127
103(1)
1
32
100(215)
3
5*
5*
5*
5*
14.5**
14.5**
5*
14.5**
14.5**
NIL
5*
5*
14.5**
5*
5*
NIL
IV
IV
IV
IV
V
V
IV
V
V
I
IV
IV
V
IV
IV
I
Str Sto
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
511
Straw Board (Paper Board).
Straw or fodder balers, grass or hay Mowers; Ma-
chines for Cleaning, sorting or grading eggs, fruit or
other agricultural produce, other than machinery of
heading 8437-8433 (except 8433.51 & 8433.52)
Street Light Fittings.
Streptokinase. - HSN Code No.3507.90.61.
Strip profiling. - HSN Code No.8463.90.20.
Strips (Aluminium).
Strips (Patties) For Fixing Electrical Tubes On Walls.
Case Law : Held to be Electrical Fittings. M.K. Indus-
tries VS. State of Gujarat. (1993) STC 207.
Strips Made Of Plastics.
Stroboscopes. - HSN Code No.9029.20.30.
Strong Boxes.
Case Law : Held to be Container. State of A.P. Vs.
Swapna Mahila Co-op Super Bazar. (1995) 98 STC
123 (AP) : (1995) 20 APGSTJ 59 (APHC).
Strong Doors.
Strong Room Or Vault Doors, Etc., Parts and Acces-
sories.
Strontium carbonate (other). HSN Code No.2836.99.
Strontium carbonate. - HSN Code No.2836.92.00.
Strontium chloride. - HSN Code No. 2827 39 30
Strontium nitrate. - HSN Code No.2834.29.10.
Structures and Parts of Structures of Iron or Steel
(For example, Bridges and Bridge Sections, Lock- gates,
Towers, Roofs, Frames of Doors and Windows Pillars
and Column etc.). - HSN Code No.7308.
Students Copy Books/Note Books.
Students Instrument Boxes (Geomentry Boxes).
Stylus Pen.
Styrene Butadiene Rubber and Butyl Rubber.
Styrene butadiene rubber with styrene content ex-
ceeding 50%. - HSN Code No.4002.19.20.
44
1(2)
1
100(133)
102(33)
27
1
1
103(22)
90
1
1
100(67)
100(67)
100(57)
100(65)
70(21)
25
68
68
100(168)
100(167)
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
V
IV
IV
IV
V
V
IV
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Sty Str
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
512
Styrene butadiene styrene oil bound copolymer.
HSN Code No.4002.19.30.
Styrene (Cyclones, Cylenes and Cycloterpens).
HSN Code No.2902.50.00.
Styrene-acrylonitrile (SAN) copolymers.
HSN Code No.3903.20.00.
Sub Soil Injector Agricultural Implements Worked
or Operated Exclusively By Human Beings.
Sublimed sulphur. - HSN Code No.2802.00.10.
Submarines. - HSN Code No.8908.
Submersible Drilling or Production Platforms.
HSN Code No.8905.
Submersible Pumps and Parts thereof.
HSN Code No.8413.
Case Law : 1.Held to be Water Pumps. State of T.N.
Vs. Associated Engineers & Traders. (1994) 92 STC
313.
Sucker Pumps.
Case Law: Are Machine and not Water Pumps.
Kirloskar Brother Ltd., Vs. State of A.P. (2002) 34 APSTJ
139.
Suction catheters.
Sugar.
Upto 10.07.2011
From 11.07.2011
Sugar Candy.
Sugar Candy Patasa, Makhana.
2010 Dated 26.08.2011.
Sugar Cane.
Sugar Cane Crusher. - HSN Code No.8438.30.10.
Sugar excluding Khandasari Sugar.
100(167)
100(82)
100(151)
1
100(34)
56(8)
56(5)
17
1
88
46
128
1
1
50
102(12)
5*
5*
5*
14.5**
5*
5*
5*
5*
14.5**
5*
NIL
5*
14.5**
14.5**
NIL
5*
IV
IV
IV
V
IV
IV
IV
IV
V
IV
1
IV
V
V
I
IV
Sug Sty
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
513
Upto 10.07.2011.
From 11.07.2011.
Note: This entry added to Schedule IV by G.Q.Ms.No.58
Dept., dt.25-1-2012, w.e.f. 11-7-2011.
Sugar imported from outside the country not sub-
jected to Additional Duties of Excise.
Upto 10.07.2011.
From 11.07.2011.
2009 Dated 31.08.2011.
Sugar Manufacturing Machinery.
HSN Code No:8438.30.10.
under Schedule V.
Sugar Pills.
Upto 10.07.2011
From 11.07.2011.
Case Law: Is sugar. Ramakrishna Homeo
Pharmaceuticles Vs. State of AP. 50 APSTJ 36.
Sugar substitute sold under name equal in powder
and table forms.
Case Law: Is not covered under entry for sugar.
State of Kerala Vs. Glaxo Smithkline Pharmaceuticals
Ltc. (2010) 34 VST 165 (Ker).
Sugar Syrup.
Case Law : Held to be not Sugar. Taxable as General
Goods. Kaypee Industries Vs. CTO. (1992) 84 STC 384.
Sugarcane Seedings.
Sugarcane.
Note: The Entry no 50 was added by the G.O MS No
1625 Rev (CT-II) Dept, dated 6-11-2006. w.e.f 01-
04-2005.
Suit Cases (All Kinds).
46
128
46
128
102(12)
46
128
1
1
17
50
1
NIL
5*
NIL
5*
5*
NIL
5*
14.5**
14.5**
NIL
NIL
14.5**
I
IV
I
IV
IV
I
IV
V
V
I
I
V
Sui Sug
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
514
Suji.
17.08.05 were liable to tax at 12.5% under Schedule
V.
Sukha or Surthi. (At the point of first sale in the State)
Note: Added by G.OMs.No.58, Dept. dt.25-1-2012,
w.e.f. 14-09-2011.
Sulphacetamide. - HSN Code No.2935.00.15.
Sulphadiazine. - HSN Code No.2935.00.13.
Sulphadimidine. - HSN Code No.2935.00.14.
Sulphafurazole. - HSN Code No. 2935 00 12
Sulphamethiazole. - HSN Code No.2935.00.22.
Sulphamethoxazole. - HSN Code No.2935.00.11.
Sulphamethoxypyridarine, Sulphamethiazole,
sulphamoxole,
Sulphamethoxypyridarine. HSN Code No.2935.00.21.
Sulphamide. - HSN Code No.2935.00.24.
Sulphamoxole. - HSN Code No.2935.00.23.
Sulphanillic acid (para aminobenzene sulphonic acid
para aniline sulphonic acid).
HSN Code No.2921.42.34.
Sulphate of Potash (Chemical Fertilizers).
Sulphates, Alums, Peroxo-Sulphates (persulphates).
HSN Code No.2833.
Sulphides of non-metals; commercial phosphorus
trisulphide. HSN Code No.2813.
at 12.5%.
28
6
100(114)
100(114)
100(114)
100(114)
100(114)
100(114)
100(114)
100(114)
100(114)
100(114)
100(101)
19
100(63)
100(44)
5*
20
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
VI
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Sul Suj
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
515
Sulphides. - HSN Code No.2830.90.10.
Sulphides; polysulphides, whether or not chemically
defined. - HSN Code No.2830.
Sulphides; Polysulphides. - HSN Code No.2830.
by the G.O.MS.No.502 Rev (CT-II) Dept, dt 1-5-2006
Sulphinic acid . - HSN Code No.2930.90.50.
Sulphites (other). - HSN Code No.2832.20.
Sulphites; Thiosulphates. - HSN Code No.2832.
at 12.5%.
Sulphonamides. - HSN Code No.2935.
Sulphonamides. - HSN Code.2935.
01.05.2006.
Sulphonated, Nitrated or Nitrosated derivatives of
hydrocarbons, whether or not halogenated.
HSN Code No.2904.
Note: This Entry was added by G.O .Ms.No.502, dated
at 12.5%.
Sulphonic acid (other). - HSN Code No.2811.19.90.
Sulphonic acid. - HSN Code No.2921.42.34.
Sulphonic acid. - HSN Code No.2811.19.40.
Sulphonitric acids. - HSN Code No.2808.00.20.
Sulphoxide. - HSN Code No.2930.90.60.
Sulphoxylates. - HSN Code No.2831.90.20.
Sulphur (other). - HSN Code No.2503.00.90.
Sulphur.
Case Law: Is Sulphur and taxable as minerals. CST
Vs. Mahalakshmi Chemicals (2006) 145 STC 528.
Sulphur dioxide (other). - HSN Code No.2811.29.
100(60)
100(60)
100(60)
100(109)
100(62)
100(62)
16
100(114)
100(84)
100(190)
100(101)
100(190)
100(40)
100(109)
100(61)
100(7)
43
100(190)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Sul Sul
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
516
Sulphur dioxide. - HSN Code No.2811.23.00.
Sulphur of all kinds other than sublimed sulphur,
precipitated sulphur and colloidal sulphur.
HSN Code No.2503.
Sulphur oxychloride, thionyl chloride.
HSN Code No.2812.10.40.
Sulphur recovered as by-product in refining of crude
oil. - HSN Code No.2503.00.10.
Sulphur trioxide (other). - HSN Code No.2811.29.90.
Sulphur trioxide (sulphuric anhydride).
HSN Code No.2811.29.50.
Sulphur, sublimed or precipitated; colloidal sulphur.
HSN Code No.2802.
Sulphur, sublimed or precipitated;colloidal sulphur.
Sulphur. - HSN Code No.2503.
at 12.5%.
Sulphuric acid and anhydrides thereof; Oleum.
HSN Code No.2807.
Sulphus, Sublimed or precipitaged; colloidal sulphur.
HSN Code No.2802.
100(190)
100(7)
100(43)
100(7)
100(190)
100(190)
100(34)
100(34)
100(7)
100(39)
100(34)
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
Sul Sul
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
517
at 12.5%.
Sun glasses. - HSN Code No.9004.10.00.
under Schedule V.
Sun Umbrellas.
Sundried Fish.
Sunflower (Oilseeds) (Helianthus annus).
HSN Code No.1206.00.90.
Sunflower Oil Including Solvent Extracted S.F.Oil.
Case Law: Held that Oils Extracted directly from
Seeds and the Oils Extracted from Oil Cakes through
Solvent process were one and the same for the pur-
pose of taxation. Rajashree Oils & Extractions Vs DCCT.
(1998) 111 STC 668 (AP) (FB): (1998) 27 APSTJ 53
(APHC).
Sunflower seed, safflower or cotton seed oil and their
fractions, thereof, whether or not refined, but not
chemically modified. - HSN Code No.1512.
Sunmica Laminated Sheets.
Supari (Ground). - HSN Code No.0802.90.13.
Supari Split. - HSN Code No.0802.90.12.
Supari Whole. - HSN Code No.0802.90.11.
Super Enamelled Copper wires.
Case Law : Held to be Electrical Goods. Madan Lal
Pawan Kumar Vs. The Punjab State & Others.(1982)
49 STC 77.
Super Light Diesel Oil - First Sales.
Super Phosphate Single (Chemical Fertilizers).
Super Phosphate Triple (Chemical Fertilizers).
113
65
24
72(v)
67
67
1
8
8
8
100 (234)
5
19
19
5*
5*
NIL
5*
5*
5*
14.5**
5*
5*
5*
5*
22.5
5*
5*
IV
IV
I
IV
IV
IV
V
IV
IV
IV
IV
VI
IV
IV
Sup Sun
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
518
Superior Kerosene Oil (White Kerosene Oil).
Case Law: Deodorised Kerosene is held to be Kero-
sene. Ram Chemical Ind. Vs. State of A.P. (1983) 54
STC 189.
Support Sticks of All Materials (Aids for Physically
Disadvantaged persons).
Supports of paper pulp, paper or paper board
(whether or not perforated or hardened).
HSN Code No.4822.
Surface Tensiometer. - HSN Code No.9027.80.30.
Surface tension reducing agents.
HSN Code No.3824.90.17.
Surge Arresters.
Surgical Adhesive Plaster/Apparels/Appliances and
Apparatus/Caps/Cotton/Dressing/ Gloves/Instru-
ments/Sutures/ Trays and All Other.
Surgical Blades. - HSN Code No.9018.90.22.
Surgical Cotton.
Surgical Dressings of All Kinds (Adhesive Plaster, Ban-
dages Etc.).
Surgical gloves (Disposable).
Case Law: Surgical gloves are surgical equipments.
Examination gloves are rubber products. Kanam La-
tex Industries Pvt. Ltd. Vs. State of Kerala. (2010) 27
VST 172 (Ker).
Surgical Implants.
Surgical Needles.
Surgical Spirit BP.
Surgical Spirit. - HSN Code No.2207.20.20.
1
2
90(4)
103(21)
100(148)
1
88
1
88
88
88
111
88
88
100(6)
14.5**
NIL
5*
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
V
I
IV
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
IV
Sur Sup
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
519
Surveying (including photogrammetrical surveying),
hydrographic, oceanographic,Hydrological, meteo-
rological or geophysical instruments and appliances,
excluding compasses; rangefinders.
HSN Code No.9015.
Suspension hardware for conductor.
Swaged Poles.
Case Law : Held to be Steel Tubes. Skyline Tubes Vs.
State of A.P (1999) 28 APSTJ 187 (STAT).
Sweep Generators. - HSN Code No.8543.20.10.
Sweeping Kraft Boxes.
Sweet Meats and Savouries.
Case Law: Taxable as unscheduled goods.
Sweeten.
2011 Dated 10.11.2011.
Sweets and Sweetmeats.
Case Law : Held to be Cooked or Baked Food.
G. Pullareddy Vs. State of A.P (1999) 11 APSTJ 101
(STAT).
Sweets Made of Fried Gram.
Sweets Made of Gingelly.
Sweets Made of Groundnut.
Sweets Made of Peas Dhall.
Sweets Made of Puffed Rice.
Swimming pool filters and sewerage water systems.
2010. Dated:06.08.2010.
Swings (Sports Goods).
103(13)
70(21)
70
39(24)
90
1
1
1
1
1
1
1
1
1
60
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
IV
IV
IV
IV
IV
V
V
V
V
V
V
V
V
V
IV
Swi Sur
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
520
Switch Boards & Boxes (Electrical Goods).
Switch Gear Boxes-Plates.
Case Law : Held to be Electrical Goods. Gajaraj Enter-
prises Vs. State of Karnataka. (1979) 43 STC 43 STC
271.
Switch made poser supply systems (SMPS) Battery
Charges and parts and Parts with HSN Code
No.8538-10-10.
Added by Act No.4 of 2009 w.e.f 1-11-2008.
Switch Mode Power Supply Transformers.
Switches (Electrical).
Switches, Connectors and Relays For Upto 5 Amps
Swivel Chair (Revolving Chair).
Synchrocyclotrons, synchrotrons.
HSN Code No.8543.19.20.
Synthesised receivers. - HSN Code No.8543.89.82.
Synthesizer.
Case Law: Held to be a part of Wireless Receiver.
Bharath Electrinics Ltd. Vs. CCE. 2001 (134) ELT 274.
Synthetic (Artificial) Gems.
Synthetic Camphor. - HSN Code No.2914.21.20.
Synthetic Filament Yarn other than Sewing Thread.
HSN Code No:5402.
Synthetic organic colouring matter, whether or not
chemically defined;preparations as specified in note
3 to this chapter based on synthetic organic
colouring matter; synthetic organic products of a
kind used as fluorescent brightening agents or as
luminophores, whether or not chemically defined. -
HSN Code No.3204.
Synthetic organic products of a kind used as fluo-
rescent brightening agents. - HSN Code No.3204.20.
1
1
121
121
1
39(21)
1
1
1
39
1
16
6(12)
100(121)
100(121)
14.5**
14.5**
5*
5*
14.5**
5*
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
V
V
IV
IV
V
IV
V
V
V
IV
V
IV
IV
IV
IV
Syn Swi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
521
Synthetic organic tanning substances.
HSN Code No.3202.10.00.
Synthetic organic tanning substances; inorganic tan-
ning substances; tanning preparations, whether or
not containing natural tanning substances; enzymatic
preparations for pre-tanning excluding catechu or
gambiar. - HSN Code No.3202.
Synthetic pyrethrum. - HSN Code No.3808.10.37.
Synthetic rubber and factice derived from oils in
primary forms or in plates, sheets or strips; mixtures
of any products of heading No. 40.01 with any prod-
uct of this heading, in primary forms or sheets.
HSN Code No.4002.
Synthetic Staple Fibres, Carded combed or otherwise
Synthetic Staple Fibres, not combed or otherwise
Synthetic Visiting Cards.
Synthetic Waxes. - HSN Code No.3404.
Synthetic Yarn.
Case Law: Held to be Artificial Silk yarn. State of A.P
VS. Synthetic Fibre & Fabrics. (1991) 80 STC 217 (AP) :
(1989) 8 APSTJ 251 (APHC).
Syphon Vases of Glass.
Note : Syphon or Siphon-An aerated water bottle
that discharges by a siphon (a bent tube or channel
by which a liquid may be drawn off by atmospheric
pressure) (Chambers Concise Dictionary).
100(119)
100(119)
100(140)
100(167)
26(9)
26(6)
47
100(199)
6
1
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
Syp Syn
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
522
Syringes, with or without needles.
HSN Code No.9018.31.00.
Case Law: Held to be not Glassware. State of Orissa
Vs. Janata Medical Stores. (1976) 37 STC 33.
Syrup (Made of Sugar) other than Medicated.
Case Law: Held that Syrup i.e., water (nearly)
saturated with sugar combined with flavouring as
beverage is not Sugar. Krishna Products Vs. State of
Karnataka. (1984) 56 STC 190.
Syrup (Medicated).
Syrup Essences.
Case Law: Held to be neither Scents and Perfumes
nor Dyes and Colors but are edibles. CST Vs. S.N.
Brothers. (1973) 31 STC 302 (SC).
T.V.Stands.
Case Law: Held to be Accessories of T.Vs. Markykutty
Joseph Vs. State of Kerala. (1996) 102 STC 79.
Table and Chairs made of all Materials including wood.
Table Cloths and Seviettes made of Paper.
Table Cutlery. Note : Cutlery means knives, forks and
spoons for use at table (Oxford Pocket Dictionary).
Case Law : Spoons used at Dining table is utensils.
Prasant Milan (P) Ltd., and another Vs. C.S.T (2009)
25 VST 115.
Table Moulded Bricks.
Table Salt Branded & Processed.
Tables/Chairs/Stools/Desks Made of Other than
Wood.
Tables/Chairs/Stools/Desks Made of Wood.
Tablets (Medicines).
Tableware (Utensils).
Tableware means dishes, plates, impliments etc for
use at meals (illustrated Oxford Dictionary).
Tableware: utensils used at the table for holding,
serving, and handling food and drink. Tableware
88
1
88
1
1
1
44(3)
1
3
35
1
1
88
7
5*
14.5**
5*
14.5**
14.5**
14.5**
5*
14.5**
5*
NIL
14.5**
14.5**
5*
5*
IV
V
IV
V
V
V
IV
V
IV
I
V
V
IV
IV
Tab Syr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
523
includes various types of containers (known as
hollowware, q.v.), spoons and forks (flatware, q.v.),
knives (cutlery, q.v.), and a variety of dishes and
accessories. (Britanica Encyclopedia).
Tabulating Machine, Calculating Machine and Parts
& Accessories.
Tacho Generators. - HSN Code No.8543.20.30.
Tachometers, non-electrical.
HSN Code No.9029.20.10.
Tailors Chalks. HSN Code No.9609. (Except HSN Code
No.9609.90.10).
Talc, Steatite and Soap Stone.
Talcum Powders and Snows.
Talk Soap Stone.
Case Law : Held to be minerals. Mineral Sales Corpo-
ration Vs. CST (1980) 46 STC 208.
TalkNTeach Machine and Picture Cards.
Case Law : Held to be Books for reading even though
they are in loose sheets. Mitutronics Vs. CCE. 1990
(46) ELT 500.
Tall Oil Fatty Acids.
HSN Code No.3823.13.00.
Tamarind Firbres.
Tamarind Paste.
Tamarind seed, dhall, kernel, powder and husk.
Note: The item Tamarind is omitted from the entry
62 by G.O MS No 71.Rev,(CT-II) Dept dated 22-01-
2007 w.e.f 01-02-2007.
Tamarind.
upto 31.01.2007
From 01.02.2007.
Note : The Entry No.52 was added to Schedule 1
G.O.Ms.No.71 Revenue (CT-II) Dept Dt. 22.01.2007
39
1
103(22)
68(2)
43
1
43
5
100(147)
26
1
62
62
53
5*
14.5**
5*
5*
5*
14.5**
5*
NIL
5*
5*
14.5**
5*
4
NIL
IV
V
IV
IV
IV
V
IV
I
IV
IV
V
IV
IV
I
Tam Tab
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
524
w.e.f. 01.02.2007 upto 30.01.2007 tamarind was
liable to tax at 4% under Schedule IV as per entry 62.
Tampons and Beltless Napkins.
Tampons and Sanitary Articles of Tissue Paper.
Tandem-Cycle.
Case Law: Held to be Cycle. CST Vs. Janta Cycle Stores.
(1986) 62 STC 207.
Tanduri Roti.
Tanks, casks, drums, cans, boxes and similar contain-
ers, for any material (other than compressed or liq-
uefied gas), of iron or steel, of a capacity not exceed-
ing 300l, whether or not lined or heatinsulated, but
not fitted with mechanical or thermal equipment.
HSN Code No.7310.
Tanned Hides & Skins.
Tanned Leather.
Case Law : Tanned Leather is Tanned Hides and
Skins. Park Leather Industry (P) Ltd. Vs. State of U.P.
AIR 2001 SC 931 : 2001 (2) JT 2001 (SC).
Tanning Extracts of Vegetable origin, Tannins and
their salts, ethers, esters and other derivates exclud-
ing catechu or gambiar.
HSN Code No.3201.
Tanning preparations, whether or not containing
natural tanning substances.
HSN Code No.3202.90.20.
Tantalum and articles thereof, including waste and
scrap. - HSN Code No.8103.
Tape Decks & Tape Players, Parts & Accessories
(Electronic Goods).
1
1
13
1
100(222)
80
80
100(118)
100(119)
27(57)
1
14.5**
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
14.5**
V
V
IV
V
IV
IV
IV
IV
IV
IV
V
Tap Tam
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
525
Tape Recorders/Players Parts.
Tapes or Cartridges.
Tapestry Carpet (Made of Handloom).
Tapestry Carpet (Other Than Handloom).
Tapioca Chips.
Tapioca Dextrin/Slurry/Thippi Flour.
Tapioca Flour.
Tapioca Flour Waste.
Tapioca Starch.
Tapioca, tapioca chips, tapioca flour and tapioca flour
waste.
Tapping Machines. - HSN Code No.8459.70.20.
Taps.
Tapsa Yarn.
Case Law : Held to be Man-made yarn. India Jute Co.
Vs. CCE 1987 (28) ELT 170 & D.P Lon Vs. CCE (2003)
132 STC 525 (SC) : (2003) 5 ILD 119 (SC) AIR 2003 SC
1399.
Tar (other). - HSN Code No.2706.00.90.
Tar distilled from coal, from lignite or from peat and
other mineral tars whether or not dehydrated or
partially distilled, including reconstituted tars.
HSN Code No.2706.
by the G.O MS No 502,Rev (CT-II) Dept, dt 1-5-06 w.e.f
1-5-2006.Upto 30.04.06 they were liable to tax at
12.5% under Schedule V. 2. The original entry in
Sl.No.26.2706.00.10. Coal taris substituted Vide
G.O.Ms.No.656,Rev (CT-II), 02.06.06 w.e.f 01-05-06.
Target Tissue Paper.
Tarpaulin and Rexine. - HSN Code No.6306.19.
1
39
21
127
61
61
61
61
61
61
102(29)
1
6
100(26)
100(26)
44
86(3)(i)
14.5**
5*
NIL
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
V
IV
I
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
Tar Tap
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
526
Case Law: Tarpaulin is held to be Cotton Fabrics.
State of A.P. Vs. Binny Ltd. (1992) 86 STC207 : (1992)
14 APSTJ 182 (APHC) and Fenoplast Vs. State of A.P &
Others (1999) 114 STC 559 (SC).
Tarpaulin made of Cotton. -HSN Code No.6306.11.00.
Case Law: Falls under cotton fabrics under Entry
5206. of Central Excise Tariff Act-not liable to Sales
Tax. Reliance Trading Company Vs. State of Kerala)
(2006) 48 STA 122(S.C).
Tarpaulins made of DW. - HSN Code No.6306.19.10.
Tarpaulins made of Jute (Including DW Tarpaulin).
Tarpaulins, Awnings made of Cotton.
Tarpaulins, Awnings made of Synthetic Fibre.
Tartaric Acid. - HSN Code No.2918.12.00.
Upto 30-06-2006
From 01-05-2006.
Case Law: Held to be a flavour to be added to the
Milk. In Re Nestle Products. 2001 (132) ELT 134.
Taxies /Taxi Cabs / Auto Rickshaws Fare-Meters.
Case Law: Held to be Accessories of Motors and
Auto Rikshaws. Chowdary Bros. Vs. State of A.P. (1979)
43 STC 480 (AP).
Taximeters. - HSN Code No.9029.10.10.
TE Switches.
Tea Cups and Saucers.
Case Law : In common parlance utensils mean
Tea Leaf Rolling or Cutting Machine.
HSN Code No. 8438.80.40.
86(2)(i)
86(3)(i)
86(3)(i)
86(2)(i)
86(2)(i)
1
100(98)
1
103(22)
1
7
102(14)
5*
5*
5*
5*
5*
12.5
5*
14.5**
5*
14.5**
5*
5*
IV
IV
IV
IV
IV
V
IV
V
IV
V
IV
IV
Tea Tar
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
527
G.O.Ms.No.795 Dt: 29th June, 2006 w.e.f 01-07-2006
Tea Spoons.
Case Law : Are Utensils. Prasanth Mulan Pvt. Ltd Vs.
CCT (2009) 26 VST 115.
Tea.
Note:1.Entries 114 and 115 are added by
G.O.Ms.No.1291 Dt: 07-09-2006 w.e.f 01-09-2006.
Upto 30.08.06. Tea was liable to tax at 12.5% under
Schedule V.
Note 2: Green Tea Leaves are taxable at 4% as per
Entry 18 of IV Schedule to the VAT Act, 2005.
Case Law : Tea neither nourishes the body nor sus-
tains or promote its growth. It does not help for for-
mation of enzymes nor does it enable anabolism. Tea
are its beverage does not go into the preparation of
any food stuff. Tea is not Food or Food stuff. S.Samuel
Vs. Union of India. 2003(8) Jt 413: 2003 (8) Supreme
229: 2003(9) Scale 442.
Teapots (Utensils).
ing, serving or keeping food or beverages. Prasanth
Mulan Pvt Ltd., Vs. CCT (2009) 26 VST 115.
Technical Grade Pesticides.
Technical know-how
(w.e.f. 01-04-05, G.O.Ms. No. 818, dt. 30-06-2008.
Technically specified natural rubber(TSNR).
HSN Code No.4001.22.00.
Tej Patta.
Tele Printer Paper (Paper).
Tele Printers. - HSN Code No.8517.21.00.
Telecommand Decorder-Digital Depskpg.
2010. Dated 12.05.2011.
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
7
114
7
20
2(vii)
100(166)
59
44
39(9)
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
Tel Tea
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
528
Telecommunication Apparatus For Carries - Current
Line System or for Digital Line Systems.
HSN Code No.8517.
Tele-Communication Towers erected on top of build-
ings.
Case Law: Are immovable property not liable to tax.
BSNL vs. State of AP(2011) 53 APSTJ 185. APHC :
(2012) 49 VST 98.
Telegraph Electrical Apparatus.
HSN Code No.8517.30.00.
Telegraph/Telephone Copper Wires.
Telephone Answering Machines.
Telephone Sets. - HSN Code No.8517.
Telephone/Telegraph Line Electrical Apparatus.
HSN Code No.8517.
Teleprinters/Teleprinting Machines and Accessories
thereof.
Telescopes. 9005.
Television Antennas.
Television Sets (TVS)and Parts &Accessories Thereof.
Telex/Tele Printer Paper/Rolls.
Tellurium. - HSN Code No.2804.50.20.
Tempos (Motor Vehicles).
Tender Forms (Printed Material).
Tender Green Coconut.
Tendu Leaves (Beedi Leaves).
Tension Hardware for Conductor.
Tents Made of Cotton. - HSN Code No: 6306.21.
Tents made of other Textile Materials.
Tents madeof Synthetic Fibres.
5*
NIL
5*
14.5**
5*
5*
5*
5*
14.5**
5*
14.5**
5*
5*
14.5**
5*
NIL
5*
5*
5*
5*
5*
39(9)
NIL
39(9)
1
39(11)
39(9)
39(9)
39
1
39
1
44
100(36)
1
47
32
11
70(21)
86(4)(i)
86(4)(iii)
86(4)(ii)
IV
NIL
IV
V
IV
IV
IV
IV
V
IV
V
IV
IV
V
IV
I
IV
IV
IV
IV
IV
Ten Tel
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
529
Terbutoline Sulphate. - HSN Code No.2942.00.22.
Terene/Terylene.
Upto 10.07.2011
From 11.07.2011
Case Law : Held to be Artificial Silk Fabrics. Krishan
Chand Chellaram & others VS. JCTO.(1968) 21 STC 367.
Termination Module, Re132bfu-Tr.
2010. Dated 12.05.2011.
Terpene Phenolic Resins. - HSN Code No.3909.40.60.
Terpineols. - HSN Code No.2906.14.00.
Terry Towelling and Similar Terry and Tufted Tex-
tile Fabrics.
Upto 10.07.2011
From 11.07.2011
Case Law : Held to be Cotton Fabrics. DCM. Vs. CTO.
(1975) 36 STC 575 and Radhika Vs. state of Orissa.
(1977) 39 STC 93.
Test Benches. - HSN Code No.9031.20.00.
Test Tubes.
Case Law : Held to be not Glassware.
CST Vs. Manohar Glass Works. (1971) 27 STC 51.
Tetrachlorodifluoroethane.HSN Code No.2903.45.13.
Tetrachloroethane. - HSN Code No.2903.19.10.
Tetrachloroethylene (other).
HSN Code No.2903.29.00.
Tetrachloroethylene (perchloroethylene).
HSN Code No.2903.23.00.
Tetrachlorotetrafluoropropane.
HSN Code No.2903.45.24.
Tetraethyllead. - HSN Code No.2931.00.30.
Tetrahydrocannabinols (all isomers).
HSN Code No.2932.95.00.
Tetrahydrofuran. - HSN Code No.2932.11.00.
Textbooks of Schools and Colleges.
5*
NIL
5*
14.5**
5*
5*
NIL
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
NIL
100(117)
45
127
1
100(157)
100(86)
45
127
103(24)
1
100(83)
100(83)
100(83)
100(83)
100(83)
100(110)
100(111)
100(111)
5
IV
I
IV
V
IV
IV
I
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
I
Tex Ter
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
530
Textile Assistants Desizing Agents.
HSN Code No.3809.91.20.
Textile Assistants Dispersing Agents.
HSN Code No.3809.91.30.
Textile Assistants Emulsifying Agents.
HSN Code No.3809.91.40.
Textile Assistants Hydro Sulphite Formaldehyde Com-
pound (rongalite or formusul).
HSN Code No.3809.91.50.
Textile Assistants Mordanting Agents.
HSN Code No.3809.91.10.
Textile Assistants Water Proofing Agents.
HSN Code No.3809.91.70.
Textile Assistants-Textile Preservatives.
HSN Code No.3809.91.60.
Textile Doubling or Twisting Machines.
Textile Fabrics Coated With Gum or Amylaceous Sub-
stance of Kind Used For the Outer Cover of Books
or the Like, Tracing Cloth Prepared Painting Can-
vas, Buckram and Similar Stiffened Textile Fabrics.
Upto 10.07.2011.
From 11.07.2011.
Textile Fabrics impregnated with Polyurethane.
Textile Fabrics impregnated with Polyvinyl chloride.
Textile Fabrics of Cotton and Man made Textile ma-
terials Impregnated, Coated, Covered or Laminated
With Plastics.
Textile Furnishing Material.
Upto 17.8.2005
From 18.08.2005 to 30.04.2009
From 01.05.2009 to 10.07.2011.
5*
5*
5*
5*
5*
5*
5*
5*
NIL
5*
5*
5*
5*
NIL
4
NIL
5*
100(141)
100(141)
100(141)
100(141)
100(141)
100(141)
100(141)
102(20)
45
127
86(1)(ii)
86(i)
86
45
52
49
127
IV
IV
IV
IV
IV
IV
IV
IV
I
IV
IV
IV
IV
I
IV
I
IV
Tex Tex
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
531
2012 -5 dated. 14.11.2012.
01.04.2012.
Textile Machinery. - HSN Code No. 8445
Textile made ups excluding fabrics, made ups and
garments made from handloom khadi cloth ***[or
Added by Noti. II in G.OMs.No.58, dt. 25-1-2012, w.r.e.f.
G.OMs.No.58, dt.25-1-2012, w.e.f. 11-7-2011.
***Added by Noti. VII in G.OMs.No.58, dt.25-1-2012,
w.e.f 11-7-2011.
Note: As per ordinance N0.9/2012, if a dealer opts
for composition,the rate of tax is 5% on 20% of the
total turnover w.e.f.1.4.2012.
Textile Spinning Machines. - HSN Code No.8445.20.
Textile Winding (including weft-winding) or Reeling
Machines. - HSN Code No.8445.40.
Textile Yarn. - HSN Code No.5604.
Textiles Woven on Handlooms Including Handloom
Silk Cloth.
Thali Made of Gold.
Thallium and articles of this metal, including waste
Thatti (Made of Cane).
Thattis (Products of Bamboos).
Theodolities and Tachymeters (Tacheometers).
HSN Code No.9015.20.00.
Case Law : Held that Theodolite is essentially a
survey instrument meant for measuring angles.
Lawrence and Mayo India (P) Ltd. Vs. State of T.N.
(1998) 109 STC 593.
5*
5*
5*
5*
5*
NIL
1
5*
14.5**
14.5**
5*
102(20)
127
102(20)
102(20)
6(15)
21
2
27(66)
1
1
103(13)
IV
IV
IV
IV
IV
I
II
IV
V
V
IV
The Tex
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
532
Theosophical Books.
Thermacol. - HSN Code No.3921.90.10.
Thermal (Thermo Sensitive) Paper.
HSN Code No. 4802.20.90.
Note: Thermosensitive Paper used in Tele-Fax
Machine is Paper (HSN Explanatory Notes Page 679).
Thermal Plates. - HSN Code No. 8442.
Thermal Power Station.
Thermal Transfer Film Ribbon.
HSN Code No.9612.10.90.
Thermic Jugs.
Thermistors. HSN Code No.8533.40.30.
Thermo Foam.
Case Law : Held to be falling within the Entry
Cushions, Pillows, Mattresses etc. made of other
synthetic foam Thermofoam Industries (P) Ltd. Vs.
State.(1992) 85 STC 65.
Thermo Poly Urethene (TPU) Elastic bands.
Thermo Poly Urethene (TPU) Films and tapes and
tubes.
Thermo Poly Urethene (TPU) Master batch.
Thermo-Cell.
Case Law : Thermocell, a product made partly from
synthetic resin and plastic foam, which is used
principally as a packing material and for insulation
purposes cannot be brought to tax under entry
Cushions, mattresses, pillows and other.
Thermocheck (Instrument to check body
temperature).
NIL
5*
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
14.5**
14.5**
14.5**
5*
5
90 (3)
44
102(17)
1
1
1
39(19)
1
1
1
1
90
I
IV
IV
IV
V
V
V
IV
V
V
V
V
IV
The The
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
533
Upto 30-06-2006
From 01-07-2006
Thermocole moulds.
Case Law : Are packing material. Sri Rama EPS Prod-
ucts Pvt. Ltd., Vs. State of Hyderabad (STAT) 49 APSTJ
259.
Thermometer. - HSN Code No.9025.19.10.
Upto 30-06-2006
From 01-07-2006
Case Law: Is a Medical Equipment and Device.
HICKS Thermometer India Ltd., in are 2006 NTN
(4DPH) 475.
Thermos (Vaccum Flasks). HSN Code No.9617.00.19.
Note: Flask other than Vaccum Flask falling under
HSN Code No. 7010 are liable to tax at 4% under
Entry 90 of IV Schedule. (Packing Material)
Authority : CCT A.R.Com/9/2010, dt.03.09.2010.
Thermoseal, R.A. Thermoseal and Hexigel.
Case Law: Are taxable as drugs and medicines.
Bhattacharjee Pharmaceuticals & Co. Ltd., Vs. ACST,
Corporate Division, Kolkata. (2012) 50 VST 435.
Thermostats. - HSN Code No.9032.10.
Thimbles.
Thin sheets (Voiles). - HSN Code No.7019.32.00.
Thinners (Paints).
Thio Sulphonic Acid. - HSN Code No.2930.90.30.
Thiocarbamates and dithiocarbamates.
HSN Code No.2930.20.00.
Thiocyanates. - HSN Code No.2838.00.30.
Thiophosphoric esters (phosphorothioates) and their
salts; their halogenated, sulphonated, nitrated or
nitrosated derivatives. - HSN Code No.2920.10.00.
12.5
5*
5*
12.5
5*
14.5**
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
1
111
90
1
111
1
88
103(25)
1
100(176)
1
100(109)
100(109)
100(69)
100(100)
V
IV
IV
V
IV
V
IV
IV
V
IV
V
IV
IV
IV
IV
Thi The
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
534
Thiosulphates. - HSN Code No.2832.30.
Thiourea (sulphourea). - HSN Code No.2930.90.10.
Thippilli (Medicinal Herbs and Country Drugs).
Thiram (tetramethyl thiuram disulphide).
HSN Code No.3808.20.30.
Thiuram mono-, di or tetrasulphides.
HSN Code No.2930.30.00.
Thorium hydroxide. - HSN Code No.2844.30.22.
Thorium nitrate (other). - HSN Code No.2844.30.29.
Thorium nitrate. - HSN Code No.2844.30.23.
Thorium ores and concentrates.
HSN Code No.2612.20.00.
Thorium oxide. - HSN Code No.2844.30.21.
Thread Rolling Machines. - HSN Code No.8463.20.00.
Threaded bungs of base metal. - HSN Code No.8309.
Threaded Needle Kit.
Threading Machines. - HSN Code No.8459.70.10.
Threadings. w.e.f. 01-07-2006 vide G.O.Ms. No.795,
Rev, dt. 29-06-2006.
Case Law: Held to be threaded Bolts and Nuts. In-
dian (Steels) Ind. Vs. State of A.P. (1987) 5 APSTJ 201
(STAT).
Three Core Flat Cable wire used for submersible
pump sets.
Three Wheeled Powered Cycle Rickshaws inner
tubes of rubber of a kind used in tyres of.
HSN Code No.4013.90.50.
Three Wheeler Motor Vehicles /Autos Their Parts &
Accessories.
Threptin Biscuits.
Case Law : Held to be not falling under Entry Bis-
cuits. State of A.P. Vs.Raptakes Brett. (1999) 29 APSTJ
117 (APHC).
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
5*
14.5**
14.5**
100(62)
100(109)
32
20(1)
100(109)
100(74)
100(74)
100(74)
100(18)
100(74)
102(33)
90(18)
1
102(29)
104
1
13
1
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
V
IV
V
V
Thr Thi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
535
Threshers and Parts. - HSN Code No.8433.90.
Threshing Machinery, including straw or fodder bal-
ers, grass or hay mowers; machines for cleaning,
sorting or grading eggs, fruit or other agricultural
produce, other than machinery of HSN Code No.
8437- 8433 (except 8433.51 & 8433.52).
Threshing Machinery. - HSN Code No.8433.52.00.
Throat Drops (Medicated).
Case Law : Throat Drops (Medicated) are Medicines.
Naturalle Health Products. (P) Ltd. Vs. CCE (2003) 8
JT 614 : 2003 (158) ELT 257 : 2003 (111) ECR 513 :
2003 (90) ECC 515.
Thulasi Leaves (Medicinal Herbs and Country Drugs).
Thyme, Bay Leaves. - HSN Code No.0910.40.
Thyrister Controlled Power Equipments.
HSN Code No.8541.30.10.
Tiara/Crown Made of Gold/Silver.
Tie Biscuits / Kharpuff.
Ties (Neck Ties).
Case Law : Held to be Readymade Garments. ACTO
Vs. Central Stores. (2001) 123 STC 338.
Tiffin Containers.
Til or Sesame (Oil Seeds).
Tile Controlunits M.No.Tcu532sa.
2010. Dated 12.05.2011.
Tiles and Bricks of Fly Ash. HSN Code No.6815.99.10.
Tiles Joining Powder.
Tiles Made of Glass.
Tiles other than made of Fly Ash.
Tiles-Refractory.
Tilidine (INN) and its Salts. - HSN Code No.2922.44.00.
Till Oil (Gingilly Oil).
5*
5*
5*
5*
5*
5*
5*
1
14.5**
5*
5*
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
63(3)(e)
1(2)
63(3)(b)
88
32
59(d)
39(23)
2
1
52
7
72
1
3
1
1
1
1
100(102)
67
IV
IV
IV
IV
IV
IV
IV
III
V
IV
IV
IV
V
IV
V
V
V
V
IV
IV
Til Thr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
536
Timber Logs and Cut Sizes/Rafters/Planks.
Time code generator. - HSN Code No.8543.89.95.
Time Recorder/Recording Terminal.
Timepieces, Clocks and Its Parts.
Timer.
Case Law : Held that Timer used for Industrial and
other purposes to change the Sequence of opera-
tions on the time is not a Clock but a Machine. CCE
Vs. Television & Components (P) Ltd. 1998 (9) ELT 403
(SC).
Timolo Maleate. - HSN Code No.2942.00.21.
Tin Bars and Rods, Profiles and Wire.
HSN Code No.8003.
Tin Calendars and Tin Sign Boards.
Case Law : Held to be not Tinware. Modern Tin Print-
ers & Fabrications Vs. CST. (1979) 43 STC 257.
Tin Containers (Packing Materials).
Tin Foil (whether or not printed or backed with pa-
per, paperboard, plastics or similar backing materials),
of a thickness (excluding any backing) not exceed-
ing 0.2mm; tine powders and flakes.
HSN Code No.8005.
Tin Free Plates (Iron and Steel).
Tin Ores and Concentrates.
HSN Code No.2609.
at 12.5%.
Tin Oxide. - HSN Code No.2825.90.10.
Tin Plate Containers. - HSN Code No.7310.10.10.
Tin Plate Containers. - HSN Code No.7310.
100 vide G.O.No.656, Revenue (CT-II), 2nd June, 2006
1
1
1
1
1
100(117)
27(52)
1
90
27(54)
70
100(15)
100(55)
100(222)
100(222)
100(222)
100(220)
V
V
V
V
V
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
Tin Til
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
537
w.e.f 01-06-2006. Upto 31.05.06 they were liable to
Tin Plates, Sheets and Strip of thickness exceeding
0.2 mm. HSN Code No.8004.
Tin Sheits. - HSN Code No.8004.
Tin Tubes, Pipes and Tube or Pipe Fittings (for ex-
ample, couplings, elbows, sleeves). HSN Code No.8006.
Tin Unwrought. - HSN Code No.8001.
Tin Waste and Scrap. - HSN Code No.8002.
Tincture.
Tinidazole. - HSN Code No.2933.29.10.
Tinned Beverages.
Tinned/Packed Food in Sealed Containers.
Tinopal (Liquid Blues).
Authority :CCTs Ref. AIII (1)/75/2010 dated
28.09.2012.A.R.Com/236/2007,Dt.29/02/2008.
Tin-Plates, both hot dipped and Electrolytic and Tin
Free Flates.
Tins (Empty) (Packing Material).
Tins (upto 200 Ltrs capacity).
Tinted Glass.
Tippers (Motor Vehicles).
Tippet (Readymade Garments).
Tissue Paper. - HSN Code No.4802.54.50.
Case Law : Held to be a Paper. CCE Vs. Tainwala Chemi-
cals & Plastics. 2000 (117) ELT 482.
Titanium and Articles thereof including Waste and
Scrap. - HSN Code No.8108.
Titanium dioxide (other). - HSN Code No.2823.00.90.
Titanium dioxide. - HSN Code No.2823.00.10.
Titanium Ores and Concentrates. HSN Code No.2614.
at 12.5%.
27(53)
27(53)
45(19)
27(50)
27(51)
88
100(112)
1
1
100(121)
70(xi)
90
90
1
1
52
44
27(62)
100(54)
100(54)
100(20)
IV
IV
IV
IV
IV
IV
IV
V
V
IV
IV
IV
IV
V
V
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
Tit Tin
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
538
Titanium Oxide. HSN Code No.2823.
at 12.5%.
Toast (Roasted Bread).
Toaster. HSN Code.8516.60.00.
2010. Dated 03.09.2010.
Tobacco - Un-manufactured covered under tariff
heading No.2401 of the Central Excise Tariff Act,
1985 (5 of 1986); This Entry is *Subs. by Act 38 of
2007, w.e.f 1-9-2007.(vide G.O.Ms.No.1422, Dept. dt.8-
11-2007.
Tobacco Compost.
Case Law : Is Tobacco. ITC Ltd Vs. State of AP, (2011)
52 APSTJ 1 (STAT).
Tobacco Pipes.
Tobacco products including Gutkha, Khara Masala,
Kimam, dokta,Zarda, sukha or surthi except those
specified in Schedule-I and Cigarettes. (First Sales).
Upto 13.09.2011
From 14.09.2011
As per G.O.Ms.No.58, dated 25.01.2012
Note: Entry 6 is added by the G.O Ms No 1129 Rev
(CT-II) Dept dated 22-8-2007 w.e.f 1-07-2007, w.e.f.
01-02-2008 as per G.O.Ms. No.45, dt.11-01-2008.
Tobacco Seed Oil Cake.
Tobacco Seed Oil.
Case Law: As per clarificatin of CCT Ref. No.A III (1)/
3 Dated 22.09.2005.
Tobias acid (2-naphthylamine-1-sulphonic acid).
HSN Code No.2921.45.26.
Toddy, Neera and Arrack.
Toffees.
100(54)
1
1
47
47
1
6
6
87
67
100(101)
33
1
IV
V
V
I
I
V
VI
VI
IV
IV
IV
I
V
5*
14.5**
14.5**
NIL
NIL
14.5**
25
20
5*
5*
5*
NIL
14.5**
Tof Tit
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
539
Toilet Articles /Goods.
Toilet Paper. - HSN Code No.4818.10.00.
Case Law: Held to be falling under All kinds of Paper.
C.C.E. Vs. Tainwala Chemicals & Plastics (2000) 117 ELT
482.
Toilet Powders.
Toilet Preparations and Cosmetics.
Toilet Sets Made of All Materials.
Toilet Soaps of All Kinds.
Toilet Sponges.
Toilet Water.
Note : Toilet water-Lavender water, eau de Cologne
(not to be confused with the aqueous solutions and
distillates of Heading No. 33.01) contain smaller pro-
portions of essential oils etc., generally in less con-
centrated alcohol than perfumes (Heading No. 33.03.
HSN Explanatory Notes).
Toluene. - HSN Code No.2902.30.00.
Toluidine red. - HSN Code No.3204.17.31.
Toluidines and their derivatives; salts thereof.
Toluole. - HSN Code No.2707.20.00.
Tomato Sauce/Ketchup/Paste
Upto 30-06-2006
Note: (1) Tomato Sauce is prepared by heating to-
mato pulp with salt, onion, garlic, red chillies, sugar,
vinegar and spices till volume becomes half. Ind. Pt.
VII, Page 108, 1971. (2) Tomato Ketchup- sauce made
from tomatoes.
Note: This Entry was added by G.O.Ms. NO. 795, Rev.
dt. 29-06-2006 w.e.f 01-07-2006.
Tomb Stones (Granite).
Toner Cartridges used in Ink Jet Printers and Laser
Printers.
1
44(1)
1
1
90
1
1
1
100(82)
100(121)
100(101)
100(28)
1
107
1
39(3)
V
IV
V
V
IV
V
V
V
IV
IV
IV
IV
V
IV
V
IV
14.5**
5*
14.5**
14.5**
5*
14.5**
14.5**
14.5**
5*
5*
5*
5*
12.5
5*
14.5**
5*
Ton Toi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
540
Case Law: Are parts of Printers. Hewlett Packard In-
dia Sales (P)., Ltd., Vs CTT 2006 NTN (6DPH) 88.
Toners and Cartridges of Computers.
Toners-Used for Copiers Machines.
Tongue Cleaners.
Tool Holders and self-opening dieheads.
Tool Holders. - HSN Code No.8466.10.10.
Tool, alloy and special steels of Iron & Steel.
Tools and Implements and Parts of Tractors.
Tools for boring or broaching. HSN Code No.8207.60.
Tools for drilling, other than for rock drilling.
HSN Code No.8207.50.00.
Tools for milling. - HSN Code No.8207.70.
Tools for pressing, stamping or punching.
HSN Code No.8207.30.00.
Tools for tapping or threading.
Tools for turning. - HSN Code No.8207.80.00.
Tools for working in the hand, Pneumatic, Hydraulic
or with self-contained electric or non-electric motor.
HSN Code No.8467.
der Schedule V.
Tools of two or more of the headings 8202 to 8205
put-up in sets for retail sale. - HSN Code No. 8206.
Schedule V.
Toor (Arhar)/Toor Dhall.
Tooth Paste/Brushes/Tooth Powder.
39(3)
39(3)
1
102(37)
102(37)
70(ix)
63
103(6)
103(6)
103(6)
103(6)
103(6)
103(6)
103(11)
103(5)
82
1
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
Too Ton
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
541
Tooth Picks.
Tooth Powders.
Tooth Whitner.
Case Law: Tooth Whitener is held to be Tooth pow-
der. Punam Ayurmed (P) Ltd., Vs. CCE. (2000) 125
ElT639.
Toothed wheels, chain sprockets and other transmis-
sion elements presented separately.
Note : SI.Nos. 51 to 57, Added by Act 210/2011 w.r.e.f
1-4-2005.
Tooth-Paste / Brushes.
Top Covers of Cars.
Case Law : Held to be not Motor Parts or Accesso-
ries but taxable as General Goods. Thanjavur Leather
& Autoliners Industrial C0-op Society Ltd. Vs. State of
T.N. (1983)52 STC 343.
Topaz (Mineral) Silicate of aluminium with
flourine , usually containing hydroxyl, which
crystalizes in the orthorhombic system. it usu-
ally occurs in veins and druses in granites and
granite-pegmatites. is colourless, pale blue or
pale yellow in colour, and is used as a gemstone.
(Chambers Dictionary of Science and Technology).
Topographical Plans & Globes. - HSN Code No:4905.
Torches and Torch Bulbs (Electrical Instruments,
Systems, Apparatus and Appliances).
Toria (Brassica compostries vartoria) (Rapeseed and
Mustard).
Toria Oil.
Toroidal Core & R Core Transformers (Ferrite)
(Small Transformer).
Touchened Glass.
Touchstone.
Toughened Glass used for automobiles.
Case Law: (2009) 48 APSTJ 36.
1
1
1
102(57)
1
1
72(iii)(1)
5
1
72(iii)(1)
67
1
1
1
1
V
V
V
IV
V
V
IV
I
V
IV
IV
V
V
V
V
14.5**
14.5**
14.5**
5*
14.5**
14.5**
5*
NIL
14.5**
5*
5*
14.5**
14.5**
14.5**
14.5**
Tou Too
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
542
Towel Temptation Kits.
Towels.
Case Law : Held to be Cotton Fabrics. DCM Vs. CTO.
(1975) 36 STC 575 & Radhika Vs. State of Orissa (1977)
39 STC 93.
Tower Wagon and tree-trimming vehicle and trucks
fitted with fire fitting equipments purchased and
imported from outside State.
Case Law: Are motor vehicles liable to entry tax.
National Thermal Power Corporation Vs. Sales Tax Of-
ficer and another (2007) 6 VST 655 (Kerala).
Towers whether or not assembled for transmission
line. - HSN Code No.7308.20.11.
Toy Balloons.
Toys of All kinds / Toy Guns.
Toys Play Tables, Activity Desks and Chairs, Case
Law: Are not taxed as Toys, but to be taxed as furni-
ture. O.K.Play (India) Ltd. Vs. C.C.E (2006) 47 STA 1
(S.C.).
Tr Controller - Trc 532sa.
2010. Dated 12.05.2011.
Tracing Cloth (Textile Fabrics Coated with Gum or
Amylaceous).
Tracing Paper . - HSN Code No.4806.30.00.
Case Law: Held to be Writing Paper. Pudumjee Pulp
& Paper Mills Vs. UOI. 1991 (45) ELT 273.
Tracing Wheel.
Traction Power Transformers.
1
52
1
64(1)
1
1
1
1
117
44
1
1
V
IV
V
IV
V
V
V
V
IV
IV
V
V
14.5**
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
14.5**
14.5**
Tra Tow
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
543
Tractor Drawn Implements.HSN Code No.8433.59.00.
Tractor Parts. - HSN Code No.8708.10.10.
Tractor Trailers. - HSN Code 8433.59.00.
Tractors (Other than the tractors of heading 8709).
HSN Code No.8701.
Tractors and Attachments and Parts Thereof.
Tractors and Threshers, Harvesters, Tractor, Trail-
ers, Tyres and Tubes of Tractors and attachments
and parts thereof .
Note: The original entry 63.Tractors and Thresh-
ers, Harvesters and attachments and parts thereof
Oct 2005 w.e.f 18-8- 2005. Upto 17.08.05 were li-
able to tax at12.5% under Schedule V.
Tractors Fitted With Compressors.
Case Law: Are to be taxed as Tractors. CTO. Vs.
Champalal Jain & Co. (1994) 92 STC 456.
Tractors of All Kinds Including Crawler Tractor.
Case Law : Held Crawler Tractor is to be Taxed only
under the Entry Tractors etc., Track Parts of India
Ltd. Vs. Collector (1987) 31 ELT 98 & General Market-
ing and Mfg. Co. Ltd. Vs. State of T.N. (1980) 45 STC 96.
Tractor Tyres and Tubes.
Trade Mark Labels (Printed Materials).
Trade Marks.
(w.e.f. 01-04-05, G.O.Ms. No. 818, dt. 30-06-2008).
Traffic Signalling Equipment.
Case Law: Held to be not Electrical Goods. CST Vs.
Envoys India (P) Ltd. (1981) 48 STC 443.
Tragacanth (adraganth). - HSN Code No.1301.90.17.
Trailer of Tractor of All Kinds, Parts & Accessories.
Trailers of all Varieties Other Than Tractor Trailers
and Parts and accessories Tractors there of.
63(d)
63(2)
63(4)
63(1)
63
63
67
63
63(5)
47
2(ii)
1
1
63
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
V
IV
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
14.5**
Tra Tra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
544
Transfer and Multiple Presses (Machine Tools).
HSN Code No.8462.99.30.
Transformers (Electrical), their Parts & Accessories.
Transformers Oil.
Transformers with. - HSN Code No.8504.
Transistor Radios & their Parts.HSN Code No.8527.
Case Law : (1) Transistors are to be taxed as Radios.
Shyam & Co. Vs. CST. (1980) 45 STC 167. (2) Plastic
grill fitted on to a Transistors Radio is neither an
accessory nor spare part but component of
Transistor Radio. AC me Plastic Industries Vs. State of
Maharashtra (1981) 48 STC 29. (3) Leather Covers
used as Radio Covers are held to be Radio
Accesssories. Pioner Electronics Vs. State of A.P. (1983)
54 STC 83 (AP).
Transistors Invertors.
2010. Dated 10.11.2010.
Transmission Apparatus incorporating Reception
Apparatus. - HSN Code No.8525.20.
Transmission Apparatus other than apparatus for
radio broadcasting or TV broadcasting, transmission
apparatus incorporating reception apparatus, digi-
tal still image video cameras. - HSN Code No.8525.
Transmission Belts or Belting of Vulcanized Rubber.
HSN Code No.4010.
Transmission or Conveyor Belts or Belting, of Tex-
tile Material, whether or not impregnated, coated,
covered or Laminated with plastics, or reinforced
with metal or other material. - HSN Code No.5910.
Transmission Power Transformers(33 KV to232 KV).
Transmission Rubber Belts.
Transmission Towers. - HSN Code No.7308.20.19.
Transportable containers for Missiles and its spare
parts and accessories (Astra Missle).
102(32)
1
1
1
1
1
39(15)(a)
13(15)
12(2)
12
1
12
70(21)
1
IV
V
V
V
V
V
IV
IV
IV
IV
V
IV
IV
V
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
5*
14.5**
5*
5*
14.5**
Tra Tra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
545
2008 dated 29.07.2009
Travelling Rugs Other Than Woven on Handlooms
From 07.05.2009 it was added to Entry 45 of Sched-
ule I exempted levy of tax. This has again been omit-
ted and a new Entry No.117 added to IV Schedule,
liable to tax @5% w.e.f. 11.07.2011.
Travelling Rugs Woven on Handlooms.
Tray.
Tread Rubber and other Material used for Retread-
ing of tyres.
HSN Code No.4008.29.40.
Note: w.e.f. 18-02-2008 vide G.O.No. 173, Rev, dt. 18-
02-2008. Upto 17-02-2008 they were taxable at
Tread Rubber and Tread Packing Strip for Resoling
or Repairing or Retreading Rubber Tyres.
HSN Code No.4008.29.40.
Tread Rubber Compound, cushion compound, cush-
ion gum and Tread Gum for Resoling or Repairing
or Retreading Rubber Tyres.
HSN Code No.4002.99.20.
Trekkers.
Trenching Hoe, Sickil and Crowbar with Spade End.
Trestles.
Case Law : Held that Trestles used for resting Guns
in Armouries, Gunsmiths shops or some homes are
Articles of Furniture. CST Vs. Dhingra & Co.(1979) 43
STC 268.
Tri Cycles Including Delivery Tri Cycles.
117
21
1
120
120
100(167)
1
1
1
13
IV
I
V
IV
IV
IV
V
I
V
IV
5*
NIL
14.5**
5*
5*
5*
14.5**
NIL
14.5**
5*
Tri Tra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
546
Case Law: Tri Cycles do not include Cycle Rikshaws.
CST Vs. Suraj Rubber Industries.(2008) 11 VSTC 480.
Tribulus-Terrestrusliun (Medicinal Herbs and Coun-
try Drugs).
Trichloroethane (other). - HSN Code No.2903.19.90.
Trichloroethane. - HSN Code No.2903.19.20.
Trichloroethylene. - HSN Code No.2903.22.00.
Trichlorofluoromethane. - HSN Code No.2903.41.00.
Trichloropentafluoropropane.
HSN Code No.2903.45.25.
Trichlorotrifluoroethanes. HSN Code No.2903.43.00.
Triclabendazole. - HSN Code No: 2942.00.90.
Tricresyl Phosphate. - HSN Code No.2919.00.50.
Tri-Cycles (Including Delivery Tri-Cycles, Children Tri-
Cycles and Carriages) Parts and Accessories Thereof.
Triethanolamine and its salts.
HSN Code No.2922.13.00.
Trimethoprim. - HSN Code No.2933.59.20.
Trimethylene Triniframine.HSN Code No.2921.29.20.
Triplaque Assembly Ta.302bm1.
2010. Dated 12.05.2011.
Triple Lumen Central Venous Catheters.
Triplex Boards (Paper Board).
Tris (2,3 Di-bromopropyl) Phosphate.
HSN Code No.2920.90.30.
Trolleys.
Case Law : Held to be not Machinery General Goods.
Rashmi Enterprises Vs. State of Gujarat (1993) 91 STC
295.
Trolleys of Room Coolers/Air Conditioners.
Case Law: Held to be Furniture. Electronics Ltd. Vs.
Superintendent of CE. 1995 (75) ELT 724 (SC).
32
100(83)
100(83)
100(83)
100(83)
100(83)
100(83)
88(5)
100(99)
13
100(102)
100(112)
100(101)
1
88
44
100(100)
1
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
V
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
14.5**
14.5**
Tro Tri
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
547
Trolley type Stands are Furniture. Electronics Ltd. Vs.
SCE. 1980 (6) ELT 350.
Trophies (Sports Goods).
Trousers (Readymade Garments).
True Mustard (Rape seed and Mustard) (Oilseeds).
Truncheons (Arms).
Trunks and Cases (Tin Plate Containers).
HSN Code No.7310.10.20.
Trunks and Cases (Tin plate containers).
HSN Code No.7310.29.20.
Truth Fully Labelled Seeds.
Trys, Dishes, Plates, Cups and the like, of Paper and
Paperboard. - HSN Code No.4823.60.00.
Tub Sized Paper (Paper).
Tube Drawing Machines.
HSN Code No.8463.10.30.
Tube Mills. - HSN Code No.8455.10.00.
Tube or Pipe Fittings (for example coupling, elbows,
sleeves) of iron or steel. - HSN Code No.7307.
Tube Well Filters.
Case Law : Held to be Machinery Parts. CST Vs. Abdul
Khaliq Mistri. (1979) 43 STC 428.
Tube/Plate Separator (Water Pollution Control
Equipments).
Tubes and Pipes (for example, welded, riveted or
similarly closed) having circular cross sections, the
external diameter of which exceeds 406.4mm, of iron
or steel. - HSN Code No.7505.
Tubes and Tube Fittings made of Iron and Steel.
HSN Code No.7307.
Tubes and Tube Fittings (Made of Plastics).
HSN Code No.3917.
Tubes Made of Any Material Other than Iron & Steel.
Tubes or Pipe Fittings (for example, couplings, elbows,
sleeves) , of iron or steel. - HSN Code No.7307.
60
52
72
1
100(222)
100(222)
44
100(173)
45
102(33)
102(26)
45(11)
1
1
45(9)
70
45
45
70(20)
IV
IV
IV
V
IV
IV
I
IV
IV
IV
IV
IV
V
V
IV
IV
IV
IV
IV
5*
5*
5*
14.5**
5*
5*
NIL
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
5*
5*
Tub Tro
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
548
Tubes, Pipes and hollow profiles (for example, open
seam or welded, riveted or similarly closed) of iron or
steel. - HSN Code No.7306.
Tubes, Pipes and hollow profiles of cast iron.
HSN Code No.7303.
Tubes, Pipes and hollow profiles of cast iron.
HSN Code No.7303.
Tubes, Pipes and hollow profiles, seamless of iron
(other than cast Iron) or steel. - HSN Code No.7304.
Tubes, pipes and hollow profiles, seamless, of iron
(other than cast Iron or steel). HSN Code No.7304.
Tubes, pipes and hoses and fittings therefor (for
example Joints, elbows, flanges), of plastics.
HSN Code No.3917.
Tubes, Pipes and hoses, of vulcanized rubber other
than hard rubber, with or without their fittings (for
example, joints, elbows, flanges). HSN Code No.4009.
Tubs and other Coopers Products and Parts thereof,
of Wood. - HSN Code No.4416.
Tubs and parts thereof, of wood. - HSN Code No.4416.
Tubular metal needles and needles for sutures.
Tuff and Safety Glass including wind screen, door
screen, side screen and back screen.
Case Law: Are glass and glass ware including opti-
cal glass in forms. Trutuf Glass industries Vs. Commis-
sioner of Sales Tax (2007) 8 VST 661 (SC).
Tufted Carpet (Other than Woven on Handloom).
Case Law : (1) Pile carpets in common parlance are
Carpets, which have smooth surface irrespective of
the fact whether they are made of wool or any other
Material. Khataisons Vs.State of Kerala. (2003) 133 STC
580. (2) Tufted Fabric is a Furnishing Fabric not ex-
empted as other fabrics. Macro Textiles Vs. UOI. 1995
SUPP (3) SCC 174: 1996 (83) ELT 17.
45(10)
45(7)
70(16)
70(17)
45(8)
45(1)
33
90(6)
90(4)
88(16)
1
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
Tuf Tub
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
549
Tufted Carpets Woven on Handloms.
Tufted Textile Fabrics.
Case Law : Tufted Fabric is a Furnishing Fabric not
Exempted as other Fabrics. Marco Textiles Vs. UOI.
1995 SUPP (3)SCC 174 : 1996 (83) ELT 17 (SC).
Tugs and Pusher Craft. - HSN Code No.8904.
Tumblers (Utencils).
Tung (Aleurite Jordi and A. Montana).
Tung Oil. HSN Code No.1515.40.00.
Tungstates (wolframates). - HSN Code No.2841.80.
Tungsten (wolfram) and articles thereof, including
waste and scrap. HSN Code No.8101.
Tungsten Carbide Tips. - HSN Code No.8209.00.10.
Tungsten Carbide. - HSN Code No.2849.90.20.
Tungsten Halogen Lamp.
Note: Tungsten Lamp-An electric lamp employing an
incandescent tungsten filament.
(Chambers Dictionary).
Tungsten Ores and Concentrates.
HSN Code No.2611.00.00.
at 12.5%.
Tur or Arhar and Toor Dhall (Pulses and Grams).
Turban (Readymade Garments).
Turbine.
Note: TurbineGenerator Any of a class of engines
which deliver power created by a continous flow or
jets of steam, air water, or other liquids, against the
curved blades or vanes of a rotor or series of
rotors.(Websters Dictionary).
Case Law: Turbine is Rotary Machine driven by flow
of water, Steam etc., to generate Electrical Power. Volts
Ltd. Vs. CCE. 2005 (179) ELT 234.
Turbines used in Mini / Micro Hydel systems to gen-
erate electricity.
21
1
56(4)
7
72(xiv)
67(9)
100(71)
27(55)
103(8)
1
1
100(17)
82
52
1
53(21)
I
V
IV
IV
IV
IV
IV
IV
IV
V
V
IV
IV
IV
V
IV
NIL
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
5*
5*
14.5**
5*
Tur Tuf
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
550
Turbo alternators, back pressure or condensing
extraction type, for sue in cogeneration plants.
Turbo Generator.
Turmeric/Turmeric Powder.
HSN Code.0910.30.
Case Law: Held that Turmeric and Turmeric Powder
are one and the same commodities. Krishna
Chander Dutta (spice) Pvt. Ltd. Vs. CTO. (1994) 93
STC 180 (SC).
Turnings and Borings (Steel Melting Scrap).
Turnstiles.
Turpentine Oil (Residual Petroleum Products).
Turpentine Oil (Used in the Paints).
Turrets Lathes. - HSN Code No.8458.99.32.
Tutty Frutty.
Upto 30-06-2006
From 01-07-2006.
Note: Entry107 was added by G.O.Ms.No. 795, Rev.
dt. 02-09-2006 w.e.f.01-07-2006.
TV and Video Cameras and parts & Accessories
there of.
Case Law: T.V Stands are held to be Accessories of
T.Vs. Marykutty Joseph Vs. State of Kerala. (1996) 103
STC 79. Also see Sai Fibres (P) Ltd. Vs. State of A.P.
(1994) 19 APSTJ 255 (STAT).
TV Picture Tubes. - HSN Code No.8540.11.00.
Twine, Cordage, Ropes and Cables, whether or not
plaited or braided and whether or not impregnated,
coated, covered or sheathed with rubber or plastics.
HSN Code No.5607.
100 vide G.O.Ms.No.656, Revenue (CT-II), dt. 02-06-
2006 w.e.f. 01-06-2006. Upto 31-05-2006 these
items are taxable @ 12.5 % as per Schedule V.
53(27)
1
59(c)
71
1
1
1
102(28)
1
107
1
1
100(216)
IV
V
IV
IV
V
V
V
IV
V
IV
V
V
IV
5*
14.5**
5*
5*
14.5**
14.5**
14.5**
5*
12.5
5*
14.5**
14.5**
5*
Twi Tur
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
551
Two Lumen Hemodialysis Catheters.
Two Wheelers (Automobiles).
Tx Divider 9 Tr. 132sgu-Up.
2010. Dated 12.05.2011.
Tx.Rx Mss S-Band Terminal Msssbbct.
2010. Dated 12.05.2011.
Tx/Rx Mss S-Band Terminal Masssbbct.
2010. Dated 12.05.2011.
Type Writers Electronic and Their parts and Ac-
cessories. - HSN Code No.8469.12.00.
Type-Casting (founding) Machines.
HSN Code No.8442.20.20.
Type-Setting Machines. - HSN Code No.8442.20.30.
Typewriters (Non-Electronic) Ribbons and Parts and
Accessories.
Typewriting Paper.
Typewriting Paper Cut to Size.
HSN Code No.4823.90.23.
Tyre Bead Wire Rings intended for use in the Manu-
facture of Tyres for Cycles and Cyclerickshaws.
HSN Code No.7326.20.10.
Tyre Cord Fabrics of High Tenacity Yarn.
Upto 10.07.2011
From 11.07.2011.
14.11.2012.On composition 1% - as per Act 13/12.
W.e.f. 01.04.2012.
Tyre Cord Fabrics of Polyesters.
Upto 10.07.2011
88
1
1
1
1
39(1)(b)
102(17)
102(17)
1
44
100(173)
1
45
127
45
IV
V
V
V
V
IV
IV
IV
V
IV
IV
V
I
IV
I
5*
14.5**
14.5**
14.5**
14.5**
5*
5*
5*
14.5**
5*
5*
14.5**
NIL
5*
NIL
Tyr Two
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
552
From 11.07.2011.
14.11.2012.On composition 1% - as per Act 13/12.
W.e.f. 01.04.2012.
Tyre Cord Fabrics of Viscose Rayon.
Upto 10.07.2011
From 11.07.2011.
14.11.2012. On composition 1% - as per Act 13/12.
W.e.f. 01.04.2012.
Tyres and Tubes of Cycle Rickshaws.
Tyres and Tubes of Cycles.
Tyres and Tubes of Tractors.
Tyres and Tubes three wheeled power Cycle
Autorikshaw Vehicles. HSN Code Nos.4011.50 &
4013.20
Tyres, Tubes & Flaps for Bull Dozers. Wheel Doz-
ers.
Tyres, Tubes and Flaps of Tractors and Trailers.
HSN Code No.8701.
Note: This item was added as Item 63 of IV Schedule
by Act No.23 of 2005 WEF 18.08.05. Up to 17.08.05
they were taxable at 12.5% under Schedule V.
Tyres, Tubes and Flaps, ordinarily used With Power
Driven Two Wheelers, Three Wheelers, Four Wheel-
ers and higher Number of Wheelers.
Tyres, Tubes, Flaps of Cranes & Trucks.
U.V.Water purifiers for bacteria free drinking water.
2010. Dated:06.08.2010.
U-Clamps.
Case Law: Held to be not Electric Goods. Srinivasa
Engineers Vs. State of A.P. (1985) 1 APSTJ 207 (STAT)
& CST Vs. Ravi Industries (1988) 69 STC 288.
127
45
127
13
13
63(5)
13
1
63
1
1
1
1
IV
I
IV
IV
IV
IV
IV
V
IV
V
V
V
V
5*
NIL
5*
5*
5*
5*
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
U- Tyr
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
553
UHT Milk.
Ujala Supreme.
Case Law: Is to be taxable as synthetic, organic, col-
oring matter but not as fabric whitener.
Jyothi Laboratories Ltd., Vs. State of Assam and others.
(2011) 46 VST 308 (Gau), affirmed in (2012) 55 VST
371 (Gau) D.B..
Ulavalu (Horse Gram).
Note: (1) Pulses, other than Black-gram are: 1) Red-
gram 2)Bengal-gram 3)Beans 4)Peas 5)Lentils
6)Loba or Alasandalu 7)House-gram 8)Fox-gram
Hourse gram and Fox-gram held to fall under pulses
by Board of Revenue Ref :Li 1354/74, dt. 12.09.76.
T.A.No. 411/78, dt.14-1978. 2) Fried Peas are
General Goods-Boards Ref: No. L1 1354/74 dt.
12.09.96.
Ultra Low Freezers. - HSN Code No: 8418.40.10.
Ultra low temperature freezers.
2009. Dated.12.05.2011.
Ultramarine Blue with. - HSN Code No.3206.41.00.
Ultrasonic Transducers. - HSN Code No.8479.89.40.
Umbrellas of All Kinds. - HSN Code No.6601.
Case Law: Umbrella Covers were held to be Parts of
Umbrella and not Cotton Fabrics. State Vs. Sahachari
Uyog Mandir. (1986) 61 STC 30.
Un Ginned Cotton Baled pressed or Otherwise but
Excluding Cotton Waste. - HSN Code No.5203.
Unani Medicines.
Unbranded and Unprocessed Salt.
Unbranded Bread.
Unbranded Broomsticks.
Undefused Silicon wafers. HSN Code No.3818.00.10.
58
100(121)
82
1
1
1
102(42)
65
79
88
35
34
43
100(146)
IV
IV
IV
V
V
V
IV
IV
IV
IV
I
I
I
IV
5*
5*
5*
14.5**
14.5**
14.5**
5*
5*
5*
5*
NIL
NIL
NIL
5*
Und UHT
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
554
Under-Carriages and Parts thereof.
HSN Code No.8803.20.00.
Under-Wears (Readymade Garments).
Undi (Oil Seeds).
Undi Oil.
Unframed Canvas Prints.
2010. Dated.03.01.2011.
Unframed posters.
2010. Dated.03.01.2011.
UN-Ginned Cotton. - HSN Code No.5203.
Unhardened Vulcanized Rubber. HSN Code No. 4005.
Uniforms (Readymade Garments).
Uninterrupted Power Supplies (UPS) and their parts.
HSN Code No.85.04.
Unit construction machines (single station).
Unit head boring. - HSN Code No.8457.20.10.
Unit head drilling. - HSN Code No.8457.20.20.
Universal. - HSN Code No.8459.51.30.
UN-Manufactured Tobacco.
Unprocessed and Unbranded Salt.
Unrefined Copper for Electrolytic Refining.
HSN Code No.7402.
Unsaturated acyclic monocarboxylic acids, cyclic
monocarboxylic halogenated, sulphonated, nitrated
or nitrosated derivates. - HSN Code No.2916.
Unsaturated chlorinated derivatives of acyclic hydro-
carbons. - HSN Code No.2903.
Unsaturated monohydric alcohols (other).
HSN Code No.2905.22.90.
102(47)
52
72
67
1
1
79
100(169)
52
39(7)
102(27)
102(27)
102(27)
102(29)
47(a)
35
27(17)
100(96)
100(83)
100(85)
5*
5*
5*
5*
14.5**
145*
5*
5*
5*
5*
5*
5*
5*
5*
NIL
NIL
5*
5*
5*
5*
IV
IV
IV
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
I
I
IV
IV
IV
IV
Uns Und
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
555
Unsaturated monohydric alcohols (other).
HSN Code No.2905.29.00.
Unsaturated Polysters. -HSN Code No.3907.91.
Unserviceable goods sold in open auction.
2007 dated 30.07.2009.
Un-Tanned Hides & Skins obtained from other States.
Un-Tanned Hides and Skins purchased within the
State.
Unwrought Aluminium. - HSN Code No.7601.
Unwrought Lead. - HSN Code No.7801.
Unwrought Nickel. - HSN Code No.7502.
Unwrought Tin. - HSN Code No.8001.
Unwrought Zinc. - HSN Code No.7901.
Upholstered Furniture.
Case Law : Upholstery items like Seat Covers are
Automobile Accessories. Khetty Traders Vs. State of
Madras. (1973) 32 STC 346.
Upma Instant Mixes.
UPS (Uninterrupted Power Supply).
HSN Code No.8504.
UPVC windows with and without glass.
2010. Dated.03.01.2011.
Urad or Black Gram (Pulses & Grams) Including Urad
Dhall.
Uranium depleted in U235 and its compounds; tho-
rium and its compounds; alloys, dispersions (includ-
ing cermets), ceramic products and mixtures contain-
ing uranium depleted in U235, thorium or com-
pounds of these products. - HSN Code No.2844.30.
Uranium depleted in U235 and thorium and their
alloys, unwrought or wrought and compounds
thereof. - HSN Code No.2844.30.10.
100(85)
100(155)
1
80
80
27(35)
27(41)
27(30)
27(50)
27(45)
1
1
39(7)
1
82
100(74)
100(74)
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
5*
14.5**
5*
5*
5*
IV
IV
V
IV
IV
IV
IV
IV
IV
IV
V
V
IV
V
IV
IV
IV
Ura Uns
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
556
Uranium enriched in U235 and its compounds; plu-
tonium and its compounds; alloys, dispersions (in-
cluding cermets), ceramic products and mixtures
containing uranium enriched in U235, plutonium or
compounds of these products.
HSN Code No.2844.20.00.
Uranium or Thorium ores and Concentrates.
HSN Code No.2612.
at 12.5%.
Uranium Ores and Concentrates.
HSN Code No.2612.10.00.
Urea (Other than Technical Grade Urea) (Chemical
Fertilizers).
Urea Ammonium Phosphate (Chemical Fertilizers).
Urea Formaldehyde Resins. HSN Code No.3909.10.10.
Urea Resins; Thiourea Resins. HSN Code No.3909.10.
Ureines and their Derivatives; Salts thereof.
Urethral Catheters.
Urinals (Ceramic Sanitary Wares & Fittings).
Urine Collection Bags.
Urosacks (Surgical Item).
Used Carton. - HSN Code 4819.
Used Gunny Bags. - HSN Code No.6305.
Used Lubricating Oil.
Case Law: Held that the Used-Lubricating Oil and
Lubrication Oil are not one and the same. Ravi
Lubrication Vs. State of T.N. (1986) 61 STC 27.
100(74)
100(18)
100(18)
19
19
100(157)
100(157)
100(104)
88/111
1
88/111
88/111
90
90
1
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
14.5**
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
V
Use Ura
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
557
Deccan Oils and Chemicals Vs. State of AP. 50 APSTJ
20.
Used MS, PVC Drums and Tins (upto 200 Ltrs
capacity).
UTB Cable. HSN Code.8544.90.30.
2009. Dated 03.09.2010.
Utensils all kinds including Pressure Cookers and
Pans except utensils made of Precious Metals.
Note: The original entry 7. Aluminium utencils and
enameled utensils was substituted by the Act No.
Schedule V.
CaseLaw: In common parlance utensils mean items
of daily household use generally used for preparing,
serving or keeping food or beverages.
Utensils and Kitchenware Made of Stainless Steel.
Utensils Made of Aluminium.
Utensils Made of Enamel.
Utensils Made of Precious Metals.
UTP (Un shielded Twisted Pair Cables).
Authority: A.R.COM/83/2007 dated: 24-01-2008.
Vaccine for veterinary medicine.
Vaccum drying oven.
2009. Dated.12.05.2011.
90
1
7
7
7
7
1
1
89(2)
1
5*
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
14.5**
IV
V
IV
IV
IV
IV
V
V
IV
V
Vac Use
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
558
Vacuum (11 KV Vacuum) Circuit breakers.
Vacuum Bulbs (Lighting Bulbs).
Vacuum Cleaners (Electrical Domestic and Commer-
cial Apliances).
Vacuum Flasks of All Kinds other than glass inners.
Vacuum Instruments. - HSN Code No: 9617.00.
Vacuum Moulding Machines and other
Thermoforming Machines. HSN Code No.8477.40.00.
Vacuum-Vapour Plant for Deposition of Metals.
HSN Code No.8419.89.80.
Schedule V.
Vada Instant Mixes.
Vada Mix/Vadiyalu (Badi).
Case Law : Held to be Packed food in Sealed Con-
tainers. Nanjundeswara Mart Vs. State of Karnataka.
(1992) 84 STC 534.
Vaginal Contraceptive.
Valve Regulated Lead Acid batteries.
HSN Code No.8507.20.00.
June, 2006 w.e.f 01-06-2006. Upto 31.05.06 were
Valves (Power Driven Pumps).
Valves (Water Supply Material).
Valves of All Kinds Including Pressure Relief Valves
and control Valves.
Vamu (Azwan) (Medicinal herbs and Country Drugs).
1
1
1
1
1
102(40)
102(2)(j)
1
1
9
100(224)
1
1
1
32
14.5**
14.5**
14.5**
14.5**
14.5**
5*
5*
14.5**
14.5**
NIL
5*
14.5**
14.5**
14.5**
5*
V
V
V
V
V
IV
IV
V
V
I
IV
V
V
V
IV
Vam Vac
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
559
Vanadium and Articles of this Metal, Including Waste
and Scrap. HSN Code No.8112.
Vanadium Ores and Concentrates.
HSN Code No.2615.90.10.
Vanadium Oxides and Hydroxides.
Vanadium Pentaoxide Flakes (other).
HSN Code No.2825.30.90.
Vanadium Pentaoxide Flakes.
HSN Code No.2825.30.10.
Vanaspathi. - HSN Code No.1516.
Vane Graff, Cock-Croft, Walton Accelerators.
HSN Code No.8543.19.10.
Vangi Bath Mix.
Case Law: Held to be not Cooked or Baked Food
but only prepatations for Cooking Food Items. MTR.
Food Products Vs. CCE. (2000) 188 ELT 392. Also see
(1989) 74 STC 185 (AP)].
Vanilla Ice Cream.
Vanila. - HSN Code.0905.
Vanity Bags/Vanity Cases Vanity Boxes (All Kinds).
Case Law: Vanity Cases are Moulded hand-luggage.
VIP. Industries Vs. CCE. 1998 (27) RLT 591.
Vapourising Oil (Motor Spirit) (Petrol) - First Sales.
32.55% of tax levied upto 19.06.2005, subsequently
enhanced to 34% by Act No. 23 of 2005, dt.
26.10.2005, w.e.f. 20.06.2005. Again reduced to 33%
by Act No. 34 of 2006, w.r.e.f. 10-6-2006. Reduced
to 4% by Act 15 of2008, w.e.f. 15-2-2008.
Variable Transformers and Parts and Accessories.
HSN Code No.8504.
Varigalu/Variga Rice.
Varnishes and Blanks (Paints).
Vaseline White Petroleum jelly.
27(66)
100(21)
100(55)
100(55)
100(55)
66
1
1
1
59(3)
1
3
1
8
1
88
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
14.5**
31
14.5**
NIL
14.5**
5*
IV
IV
IV
IV
IV
IV
V
V
V
IV
V
VI
V
I
V
IV
Vas Van
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
560
Case Law: Held to be drugs and not as cosmetics
and toilet preparations Ponds India Ltd., (Merged
with H.L.Limited) Vs. Commissioner of Trade Tax.
(2008) 15 VST 256 (SC).
Vat black 25 (olive T). - HSN Code No.3204.15.82.
Vat black 27 (olive R). - HSN Code No.3204.15.83.
Vat black 29 (grey BG). - HSN Code No.3204.15.84.
Vat black 9 (black RB). - HSN Code No.3204.15.81.
Vat blue 1 (synthetic indigo).HSN Code No.3204.15.51.
Vat blue 20 (dark blue 30). HSN Code No.3204.15.55.
Vat blue 29 (indanthrene brill blue 4G).
HSN Code No.3204.15.56.
Vat blue 4. - HSN Code No.3204.15.52.
Vat blue 43 (carbazole blue).HSN Code No.3204.15.57.
Vat blue 5 (blue 2B). - HSN Code No.3204.15.53.
Vat blue 6 (blue BC). - HSN Code No.3204.15.54.
Vat brown 1 (brown BR). HSN Code No.3204.15.71.
Vat brown 3 (brown RGR). HSN Code No.3204.15.72.
Vat brown 5(brown RRD,G).HSN Code No.3204.15.73.
Vat dyes (including those usable in that state as pig-
ments) and preparations thereon.
Vat green 1 (indanthrene brill green BFFB).
HSN Code No.3204.15.61.
Vat green 2 (indanthrene brill green GG).
HSN Code No.3204.15.62.
Vat green 4 (indanthrene brill green 3B).
HSN Code No.3204.15.63.
Vat green 9 (black BB). - HSN Code No.3204.15.64.
Vat oranges 15 (golden orange 3G).
HSN Code No.3204.15.22.
Vat oranges 3 (brill orange RK).
HSN Code No.3204.15.21.
Vat red (brill pink). - HSN Code No.3204.15.31.
Vat violet 1 (brill violet 2R). HSN Code No.3204.15.41.
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
100(121)
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Vat Vat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
561
Vat violet 3 (magenta B). - HSN Code No.3204.15.42.
Vat yellow 2 (GC). - HSN Code No.3204.15.11.
Vat yellow 4 (indathrene golden yellow GK).
HSN Code No.3204.15.12.
Vats and parts thereof, of wood. - HSN Code No.4416.
Vats for any material (other than compressed or
liquefied gas) of iron or steel, a capacity not
exceedings 300lts Whether or not lined or heat
equipment. HSN Code No.7309.
Vault Doors.
Vectroscope. - HSN Code No.9030.89.20.
Vee Belts or Beltings.
Authority : AR Com/390/2006, dt 26.07.2006.
Vegetable alkaloids, natural or reproduced by
synthesis, and their salts, ethers, esters and other
derivatives. - HSN Code No.2939.
Vegetable alkaloids, natural or reproduced by
synthesis, and their salts, ethers, esters and other
derivates.
HSN Code No.2939.
at 12.5%.
Vegetable Fat/Ghee. - HSN Code No.1515.
Case Law: Vegetable Fat is held to be Vanaspathi
(Hydrogenated Oils). Britannia Ind. Vs. CCE 1986 (26)
ELT 628.
Vegetable Ghee is held to be Hydrogenated Oils. Raj
Solvex Ltd. Vs. ACCT. (2003) 133 STC 333 & Binod
Kumar Agarwal Vs. State of Assam (2003) 129 STC
499.
Vegetable fats and oils and their fractions, partly or
wholly hydrogenated, inter-esterified, re-esterified
or elaidinised, whether or not refined but not further
prepared. - HSN Code No.1504.
100(121)
100(121)
100(121)
90(6)
90(13)
1
103(23)
12
100(116)
100(116)
66
100(1)
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
5*
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
Veg Vat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
562
Vegetable 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. HSN Code No.1518 (Entry 100 with
subentries upto 179 was added by the G.O MS No 502
Rev (CT-II) Dpt, dt 1-5-2006 w.e.f 1-5-2006). Upto 30-
04-2006 liable to tax at 12.5% under Schedule V.
Vegetable Fibre Building Boards.
Vegetable Oil (Hydrogenated) & Vanaspathi.
Vegetable Oil (other) and its fats Edible grade.
HSN Code No.1518.00.40.
HSN Code No.1518.00.31.
HSN Code No.1518.00.39.
Vegetable Oils - All kinds of vegetable oils including
solvent oils and Coconut Oil.
Vegetable Oils Solvent. - HSN Code No.1515.
Vegetable Oils (fixed) other than those of Heading.
HSN Code No.1503.
Vegetable Oils (Non-Refined). - HSN Code No.1515.
Vegetable Oils (Refined).
Vegetable Oils of All Kinds Including Solvent Oils and
Coconut Oil.
Vegetable Pitch. - HSN Code No.3807.00.30.
Vegetable Sauces.
Upto 30.06.2008.
From 01.07.2008.
Vegetable Soups, Noodles, Instant Curries.
Vegetable Seeds for Sowing or gardening purpose.
Vegetable Tallow.
Case Law: Held to be Hydrogenated Oils. CCE Vs.
Hindusthan Liver Ltd. (1989) 44 ELT 381.
100(4)
1
66
100(4)
100(4)
100(4)
67
67
100(4)
67
67
67
100(139)
1
107
1
44
66
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
V
I
IV
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
12.5
5*
14.5**
NIL
5*
Veg Veg
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
563
Vegetable Waxes (other than triglycerides), Beeswax,
other insect Waxes and Spermaceti, whether or not
Refined or Coloured.
HSN Code No.1521.
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. - HSN Code No.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. - HSN Code Nos.1521 & 1522.
Note: This Entry was added by G.O.Ms. No. 502, dated
01.05.2006. Upto 30.04.06 this item was taxable at
Vegetable Waxes. - HSN Code No.1521.10.
Vegetables & fruits other than those cured, frozen,
preserved, processed, dried, dehydrated or canned.
Vehicle covers made from PVC cloth, waterproof
cloth, Tarpaulin and Rexine Products. Add by Act 20
of2009, w.r.e.f. 23-7-2009.
Velcro Pop Bandages (Surgical Items).
HSN Code No.3005.
Velluli (Garlic).
Vending Machines (Electrical Domestic and
Commercial Applliances).
Veneer Case Law :Held that Veneer useful for
manufacturing Match Boxes is different from the
Veneer Plywood. Souther Veneers & Wood Works Ltd.
Vs. State of Kerala (1997) 104 STC 114.
Veneered Medium Density Fibre Board.
Ventilators.
Vents Glass.
100(3)
100(4)
100(3)
100(3)
18
86
88
19
1
1
1
1
1
IV
IV
IV
IV
I
IV
IV
I
V
V
V
V
V
5*
5*
5*
5*
NIL
5*
5*
NIL
14.5**
14.5**
14.5**
14.5**
14.5**
Ven Veg
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
564
Vepa (Azadirachta Indica) (Vepa) (Oil Seeds).
Vermicelli (Semya). Note: The original entry Flour,
Atta, Maida, Suji, Besan and Ravva was substituted
by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f
18-8-2005. Upto 17.08.05 were liable to tax at 12.5%
under Schedule V.
Case Law: Noodles (vermicelli) is Maida. State of A.P.
Vs. Karnatakam Govindayya Setty and Sons. (1984)
55 STC 160.
Vermicelli Machine.
Vermicide.
Versatile Cooling Compufuge Refrigerated Centrifuge.
Vertical Forging Presses. - HSN Code No.8462.99.15.
Vertical Gap of Frame Presses.
HSN Code No.8462.99.13.
Vessels and other floating structures for breading
up. HSN Code No.8908.
Vessels and Ships.
Vessels for pleasure of sports; row boats and canoes.
HSN Code No.8903.
Vessels for processing or preserving fishery prod-
ucts. - HSN Code No.8902.
Vessels for the transport of persons or goods.
HSN Code No.8901.
Vessels, including war ships and life boats other than
rowing boats. - HSN Code No.8906.
Veterinary Medicinal Preparation, not for Human
use, not elsewhere Specified or Included.
HSN Code No.3004.90.85.
Veterinary Medicines and Feed Supplements.
Viagra.
Vial.
Note: Vial 1. A small closed or closable vessel, esp.
for liquids. (Websters. Collegiate Dictionary).
72
28
1
20
1
102(32)
102(32)
56(8)
56
56(3)
56(2)
56(1)
56(6)
89(3)
89
88
90
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
Via Vep
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
565
2. A small (usually cylindricalglass) vessel for
holding l iqid medicines etc. (Concise Oxford
Dictionary).
Vibration Dampers. - HSN Code No:7326.90.
Vibrators. - HSN Code No. 8467.89.20.
Vicco Vajradanti Tooth Paste.
Upto 31-08-2006
From 01-09-2006
dt. 06-11-2006. w.e.f. 1/9/2006.
Case Law : Held to be Ayurvedic Medicines. State of
A.P. Vs. Srinivasa Fancy Stores. (1996) 23 APSTJ 62
(APHC).
Vices, Clamps and the Like. HSN Code No.8205.70.00.
Vicks (Medicated) Cough Drops/Inhales.
Upto 31-08-2006
From 01-09-2006
dt. 06-11-2006. w.e.f. 1/9/2006.
Case Law : (1) Held to be Ayurvedic Medicines. Natu-
rally Health Product (P) Ltd. Vs. C.C.E. (2003) 1 Rev.
Cases 952 (SC).
(2) Vapour Absorption Heat Pumps (VAM) which
are capable of producing Chilled Water as well as
Hot Water do fall under Entry Refrigerators. CCE.
Vs. Voltas Ltd. 2005 (108) ELT 57.
(3) Vicks Medicated Cough Drops are Ayurvedic
Medicines. Naturalle Health Products (P) Ltd. Vs. CCE
(2004) 13 ILD 304 (SC).
Video Camera (Digital) with add on feature of cap-
turing still images and Digital Still Image Camera
(with add on feature of Video shooting) will fall under
I.T. Products covered by - HSN Code 8525.40.00.
IV
IV
IV
IV
IV
IV
IV
IV
105
103(11)
88
117
103(4)
88
117
39(15)(d)
5*
5*
4
5*
5*
4
5*
5*
Vid Vib
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
566
Video Cassette Players and Recorders and Parts Ac-
cessories.
Video CD\Cassettes\Tapes.
Video Effect System. - HSN Code No.8543.89.42.
Video Matting Machines. - HSN Code No.8543.89.46.
Video Mixing System or Consoles.
HSN Code No.8543.89.41.
Video Security Camera. - HSN Code No.9006.53.90.
Video Typewriter. - HSN Code No.8543.89.45.
Videophones. - HSN Code No.8517.19.20.
Vim Powder.
Vinblastine Sulphate (Inj.) (Life Saving Drugs).
Vinca Rosea (Nithya Kalyani) Leaves and Roots (Me-
dicinal Herbs and Country Drugs).
Vincristine (Inj.) (Life Saving Drugs).
Vineer.
Case Law: Is not timber. Tamilnadu Vineers Pvt Ltd.
Vs. State of TN. (2011) 46 VST 439. (MAD).
Vinyl chloride (chloroethylene).
HSN Code No.2903.21.00.
Vinyl chloride-vinyl acetate copolymers.
Vinyl sulphone (other). - HSN Code No.2904.10.90.
Vinyl sulphone. - HSN Code No.2904.10.40.
Vinyl Tiles.
Case Law : Held that Marblex Vinyl Tiles falls under
Articles of Plastic and not floor, wall and roofing tiles.
Priyesh Enterprises Vs. CTO and Another. (1998) 110
STC 371.
Violet 1 (methyl Violet). - HSN Code No.3204.13.41.
Violet 10 (rhodamine B). - HSN Code No.3204.13.42.
Violet 14 (magenta). - HSN Code No.3204.13.43.
Violet Wove Paper.
Violets. - HSN Code No.3204.12.63.
IV
IV
V
V
V
V
V
IV
V
IV
IV
IV
V
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
39(13)
39(13)
1
1
1
1
1
39(9)
1
88
32
88
1
100(83)
100(152)
100(84)
100(84)
1
100(121)
100(121)
100(121)
44
100(121)
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
5*
5*
14.5**
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
Vio Vid
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
567
VIP Suit Cases.
Viscometer and Parts. - HSN Code No.9027.80.10.
Upto 30-06-2006
From 01-07-2006
Viscose Sponge. - HSN Code No.3912.90.20.
Viscose Tyre Cord. - HSN Code No.5607.50.30.
Viscose Yarn.
Vistarakulu - Loose and Unstitched.
Vita Ex-Gold.
Case Law : Held to be Ayurvedic Medicine for Stron-
ger and sustained stamina. CCE Vs. Shree Baidyanath
Ayurved Bhavan. 2003 (156) ELT 793.
Vitamin C coated. - HSN Code No.2936.
Vitamin C Plain (Ascorbic acid). - HSN Code No.2936.
Vitaminised Massage Oil.
Upto 31-08-2006
From 01-09-2006
dt. 06-11-2006 w.e.f. 01-09-2006.
Case Law: Held to be Ayurvedic Medicine. Sunny In-
dustries Vs. CCE. (1989) 39 ELT 468 & 1995 (75) ELT
677.
Viteva Oil (Khus Oil).
Vitrifiable Enamels and Glazes, engobes (slips) and
similar preparations. - HSN Code No.3207.20.
Vitrifiable Enamels and Glazes.
HSN Code No.3207.20.10.
100(121)
100(121)
100(121)
100(121)
100(121)
1
1
103(21)
100(160)
100(216)
6
42
88
88
88
88
117
1
1
1
5*
5*
5*
5*
5*
14.5**
12.5
5*
5*
5*
5*
NIL
5*
5*
5*
4
5*
14.5**
14.5**
14.5**
IV
IV
IV
IV
IV
V
V
IV
IV
IV
IV
I
IV
IV
IV
IV
IV
V
V
V
Vit Vio
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
568
Vitrit Glass Bits.
Case Law: Held to be not Glassware. Metro Glass In-
dustries Vs. State of A.P. (1988) 6 APSTJ 116 (STAT).
Viva.
Vodka - First Sales.
Volley Ball Covers.
Volt Meters. - HSN Code No.9030.39.10.
Voltage Stabilizer. - HSN Code 8504.40.40.
Vulcanised Belting Material.
Vulcanised Rubber Motor Vehicles Seats.
Vulcanising Agents for Rubber.
HSN Code No.3812.30.30.
Vulcanising Cement.
Case Law : Are General Goods. Sivarjuna Automo-
biles Vs. State of A.P. (T.A No.641/80,Dt.01-04-1982
STAT).
Vulcanizing Solution.
Case Law: Is a Synthetic Adhesive CTO Vs MRF Ltd.,
-(2007) 10 VST 108.
Wadding, Gauze, Bandages and similar articles (for
example, dressings, adhesive plasters, poultices), im-
pregnated or coated with pharmaceutical sub-
stances or put up in forms or packings for retail sale
for medical, surgical, dental or veterinary purposes
Case Law: Wadding is held to be Surgical Item.
Ramaraju Surgical Cotton Mills Vs. C.C.E. (1996) 82
ELT 86.
Wafers.
Case Law: Held to be a kind of Biscuits. In Re Inter-
national Food (1978) 2 ELTJ 50 (AP).
Wagons Rail.
Waist Leather Belts.
Waist String Made of Gold / Silver.
Waistcoat (Readymade Garments).
Walk in Coolers (Refrigeration).
1
1
1
60
103(23)
1
12
1
100(142)
1
1
88
1
51
1
2
52
1
14.5**
14.5**
70
5*
5*
14.5**
5*
14.5**
5*
14.5**
14.5**
5*
14.5**
5*
14.5**
1
5*
14.5**
V
V
VI
IV
1V
V
IV
V
IV
V
V
IV
V
IV
V
III
IV
V
Wal Vit
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
569
Walkie-Talkie Sets. - HSN Code No.8525.20.11.
Walking Sticks.
Wall Ceiling, Hard or Soft.
Wall Coverings Made of Plastics.
Wall Coverings.
2010. Dated.03.01.2011.
Wall Maps. - HSN Code No.4905.
Wall Paper.. - HSN Code No.4802.40.00.
Wall Posters. - HSN Code No: 4911.10.10.
Wall Tiles (Ceramic / PVC etc.,).
Walnut (Dry Fruits and Nuts and Kernals).
Case Law: Held to be Dry Fruits. Hansraj & Sons Vs.
Jammu and Kashmir & others. (2002) 128 STC 203.
Ward Boards/Ward Robes.
Case Law : Ward Boards are held to be Furniture.
Inter Scape Vs.CCE. 2003 (157)ELT 221.
Wardrobe accessories.
Wash Basin and Its Pedestals (Ceramic Sanitary Wares
& Fittings).
Case Law : 1. Sanitary Fittings denote such pipes or
Materials which are used in Lavotries, Urinals or
Bathrooms. State of A.P. Vs. Pallavi Potteries. (2003)
133 STC 76 (AP). 2. Sanitary Fittings are those Ar-
ticles or things which are Fitted or Fixed to the Floor
or walls of a Building, including the Articles or Fixed
outside such as a pipe carrying Faecial Matter from
the commode to the Septic Tank but. State of A.P. Vs.
Pallavi potteries. (2003) 133 STC 41 (AP). 3. Sanitary
Fitting are those pipes or materials which are used
in Lavatories, Urinals or Bathrooms of Private
Houses or Public Buildings. State of U.P. Vs.Indian
Hume Pipe Co. Ltd. (1977) 39 STC 355 (SC).
39(15)(a)
1
1
1
1
5
44
47
1
1
1
1
1
5*
14.5**
14.5**
14.5**
14.5**
NIL
5*
5*
14.5**
14.5**
14.5**
14.5**
14.5**
IV
V
V
V
V
I
IV
IV
V
V
V
V
V
Was Wal
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
570
4. Sanitaryware means plumbing articles as sinks,
baths, lavatories, showers, toilet bowls, etc. Stopcock,
bibcock, concealed stopcock, sinkcock, anglecock,
round shower, wall mixer, inlet connection and
pillarcock are Sanitaryware. Ceramic Vs. State of
Washed Cotton Seed Oil.
Washers (Both Spring & Flat).
Washing Blue (In all Forms).
Case Law: Held to be falling under HSN Code No.
3204 29 and hence to be Taxable under Entry
100(121) of IV Schedule.
Authority: A.R. Com/ 236/2007, dt. 29-02-2008.
Washing Machine (Electrical Domestic and Commer-
cial Appliances).
Washing Soaps and Powders of All Kinds.
Washing Soda.
Waste of Fibre Yarns.
Waste (Including Noils, Yarn Waste and Garmented
Stocks) of Man-Made Fibres. - HSN Code No.5505.
Waste (Used) Lubricating Oil.
Case Law : Held to be General Goods and not Lubri-
cating Oils. Ravi Lubrication Vs. state of T.N. (1986) 61
STC 27.
Waste and Scrap of Aluminum.
HSN Code No.7602.
Waste and Scrap of Lead. - HSN Code No.7802.
Waste and Scrap of Nickel. - HSN Code No.7503.
Waste and Scrap of Plastic. HSN Code No.3915.90.29.
2008 dated 29.07.2009.
Waste and scrap of primary cells, primary batteries
and electric accumulators, spent primary cells, spent
primary batteries and spent electric accumulators. -
HSN Code No.8548.
67
104
100(21)
1
1
1
26
126(8)
1
27(36)
27(42)
27(31)
100(205)
100(227)
5*
5*
5*
5*
5*
14.5**
5*
5*
14.5**
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
V
IV
IV
V
IV
IV
IV
IV
IV
Was Was
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
571
Waste and Scrap of Tin. - HSN Code No.8002.
Waste and Scrap of Uranium Depleted in U235 or of
thorium. - HSN Code No.2844.30.30.
Waste and Scrap of Zinc. - HSN Code No.7902.
Waste Cables.
Waste Carton. - HSN Code No.4819.
Waste Hypo Water.
Case Law: Waste Hypo Water got after Film Pro-
cessing and used for extracting Silver could not be
held as bullion. CST Vs. Bombay Film Laboratories.
(1978) 41 STC 52.
Waste News Papers.
Case Law: Old and Discarded News paper are held
to be Taxable as General Goods. Ushodaya Enterprises
Ltd. Vs. CCT. (1998) 111 STC 711 (AP) (FB).
Waste of Copper. - HSN Code No.7404.
Waste of Cotton Yarn. - HSN Code No.5202.
Waste of Cotton. - HSN Code No.5202.
Waste of Filament Yarn.
Waste of Filmament Yarn.
Waste of Man Made Stable Fibres. HSN Code No.5505.
Waste of Manmade Fibres Ncluding Noils, Yarn Waste
and Arneted Stock. - HSN Code No.5505.
Waste of Woollen Yarn.
Waste Palm Oil Bunch.
Waste Paper, Old News Papers or News Paper Waste.
Waste, Parings and Scrap of Rubber (other than
hard rubber) and Powders and Granules Obtained
there from. - HSN Code No.4004.
27(51)
100(74)
27(46)
1
90
1
1
27(19)
22
22
22
22
26(8)
26(8)
22
26
1
100(208)
5*
5*
5*
14.5**
5*
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
IV
IV
IV
V
IV
V
V
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
Was Was
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
572
Waste, Parings and Scrap of Plastics.
HSN Code No.3915.
June, 2006 w.e.f 01-06-2006.Upto 31.05.06 they
Waste, Parings and Scrap of Rubber (other than hard
rubber) and powders and granules obtained there-
from. - HSN Code No.4004.00.00.
Wasub (Tanning Material). HSN Code No.3201.90.90.
Watch Bands.
Watch Bracelets.
Watch Chains.
Watch Straps.
Watch-Box, Jewellery box and Similar Containers of
Plastics. - HSN Code No.3923.10.20.
Watches and Parts Thereof (All Kinds).
Water Bath Shakers with. - HSN Code No.8479.89.99.
Water Baths.
2009. Dated.12.05.2011.
Water Beds.
Water Bottles.
Water Closet Pans (Ceramic Sanitary Wares & Fit-
tings).
Water Cooler Cum Heater Units.
Water Coolers.
Water Filters.
Authority : ARCom./37/2006 dated 25.07.2006.
100(205)
100(208)
100(118)
1
1
1
1
90(4)
1
102(42)
1
1
1
1
1
1
7
5*
5*
5*
14.5**
14.5**
14.5**
14.5**
5*
14.5**
5*
14.5**
14.5**
14.5**
14.5**
14.5**
14.5**
5*
IV
IV
IV
V
V
V
V
IV
V
IV
V
V
V
V
V
V
IV
Wat Was
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
573
Water for Injections. - HSN Code No.3003.19.
Case Law : Held to be Taxable as Medicine. J.B Bavishi
& Sons Vs. state of Gujarat. (1992) 84 STC 161 Also
see (1983) 53 STC 419 & (1983) 53 STC 428 (AP).
Water Hand Pumps, Parts and Fittings Thereof.
Water Heaters (Electrical Domestic and Commercial
Appliances)
Water. Water Sold In Bottles, Sachets, Jugs or Jerry
Cans and Distilled Water or mineral Water and in
Bulk containers.
Water jug used in kitchen and for domestic purpose.
Case Law: Are utensils. Kamesh Traders Vs. State of
Water Jugs, Water Bottles, Tiffin Boxes and ice boxes
made of plastic with insulated technology.
Water Lifting Hand Pump. - HSN Code No.3413.20.
Water Melon Oil and their Fractions.
HSN Code No.1502.
Water Other than Aerated, Mineral, Distilled, Medici-
nal, Ionic, Battery Dematerialized Water, And Other
Than Sold in Sealed Containers(S).
Water Paints/Water Pigments (paints).
Water Proof Cloth.
Water proof fabric, HDPE fabric.
Water Proof Footwear with outer Soles and Uppers
of Plastics, the Uppers of which are neither Fixed to
the Sole not Assembled by Stitching, Riveting, Nail-
ing, Screwing, Plugging or Similar Processes.
Water Proof Packing Paper.
Water Proof Rolls and Sheets.
Water Pumps Such as Centrifugal, monoblock and
Submersible Pumps.
Water Softners.
2010. Dated:06.08.2010
88
31
1
126
7
7
31
100(4)(1)
36
1
86
86
46(1)
90
86
17
1
5*
5*
14.5**
5*
5*
5*
5*
5*
NIL
14.5**
5*
5*
5*
5*
5*
5*
14.5**
IV
IV
V
IV
IV
IV
IV
IV
I
V
IV
IV
IV
IV
IV
IV
V
Wat Wat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
574
Water Sold In Bottles, Sachets, Jugs or Jerry Cans and
Distilled Water Sold in Any Form in Containers.
Water Sold in Returnable Plastic Containers.
Water Sprinklers.
Water Storage Tanks.
Water Supply and Sanitary Fittings.
Case Law :1.Sanitary Fittings denote such Pipes or
Materials which are used in Lavatories, Urinals or
Bathrooms. State of A.P. Vs. Pallavi Potteries.(2003)
133 STC 76 (AP).
2.Sanitary Fittings are those Articles or things which
are Fitted or Fixed to the Floor or Walls of a Build-
ing, including the Articles or Materials Fitted or Fixed
outside such as a Pipe carrying Faecal Matter from
the commode to the Septic Tank but. State of A.P. Vs.
Pallavi Potteries. (2003) 133 STC 41 (AP).
3. Sanitary Fitting are those Pipes or Materials which
are used in Lavatories, Urinals or Bathrooms of Pri-
vate Houses or Public Buildings. State of U.P. Vs. In-
dian Hume Pipe Co. Ltd. (1977) 39 STC 355 (SC).
4.Sanitaryware means plumbing articles as sinks,
baths, lavatories, showers, toilet bowls, etc., Stopcock,
bibcock, concealed stopcock, sinkcock, anglecock,
round shower, wall mixer, inlet connection and
pillarcock are Sanitaryware. Ceramics Vs. State of
Water Taps/Valves/Facecets.
Water Treatment Chemicals, Ion Exchanger (INN)
such as permiutits, zeolites.
HSN Code No.3824.90.22.
Water Treatment Chemicals.
HSN Code No.3824.90. Authority: A.R.COM/115/
2006 Dated: 18-11-2006.
Water Vessels.
Water-Jell Products.
1
1
20
1
1
1
100(148)
100(148)
56
1
14.5**
14.5**
5*
14.5**
14.5**
14.5**
5*
5*
5*
14.5**
V
V
IV
V
V
V
IV
IV
IV
V
Wat Wat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
575
Watery Coconuts (Green Tendeor coconuts).
Upto 31-03-2008
From 01-04-2008
Note: By G.O.Ms. No. 575, Rev. dt. 04-04-2008 Entry
74 of IV Schedule, is omitted and Green tendel co-
conuts were added to Entry 32 of 1st Schedule.w.e.f.
01-04-2008.
Watt Meters. - HSN Code No.9030.39.10.
Wattle Bark.
Wattle Extract. - HSN Code No.3201.20.00.
Waving Apparatus (Electrical Domestic and Commer-
cial Appliances).
Wax Candles.
Case Law : Held that Wax Candles are different from
Wax. Modern Candle Works Vs. CT. (1988) 71 STC 362.
Wax Paper / Wax Printing Paper.
Case Law : Held to be Packing Paper for Chocolates/
Toffees. System Packing Vs. CCE. 1990 (45) ELT 165.
Waxes (Artificial Waxes & Prepared Waxes).
HSN Code No.3404.
Waxy Oil with. - HSN Code No.2712.90.90.
Wearing Apparel (Readymade Garments).
Weaving Machines (Looms). - HSN Code No.8446.
G. O.Ms.No.795 Dt:29.06.2006 w.e.f 01-07-06.
30.06.06 were liable to tax at 12.5% under
ScheduleV.
Wedding Cards and Greeting Cards with or without
Envelopes. HSN Code No.4909.00.10.
Weedicides and Weed Killing Agents.
HSN Code No.3808.30.50.
Weeklies/Magazines.
74
32
103(23)
32
100(118)
1
1
90
100(199)
1
52
102(21)
47
20(1)
5
4
NIL
5*
5*
5*
14.5**
14.5**
5*
5*
14.5**
5*
5*
5*
5*
NIL
IV
I
IV
IV
IV
V
V
IV
IV
V
IV
IV
IV
IV
I
Wee Wat
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
576
Weigh Bridges, Weighing systems, Weighing ma-
chines both Mechanical & Electrical.
HSN Code No.8423.
Welded Wiremesh made of GI wire and wire rod coils
used for Poultry Cages meant for rearing and laying
units, such as single cover, bubble cover, etc. w.ef.01-
07-2006.
Welding Electrodes and Welding Rods.
HSN Code No.8311.
Welding or Cutting Machines.
HSN Code No.8468.20.10.
Wet Dates.
G.O.Ms.No.795 Dt : 29th June,2006 w.e.f 01-07-2006.
under Schedule V.
Wet Grain Grinders Parts and Accessories Thereof.
Whale Oil (Paints).
Wheat (Triticum vlugare, T. compactum, T.
Sphaerococum, T. durum, T. Aestivum, L.T. dicoccum);
1001.10.90 and 1001.90.20.
Wheat Bran. - HSN Code No.2302 (Except 2302.10 &
2302.20).
Wheat Flakes.
Wheat Flour (Wheat Products). - HSN Code No.1101.
Wheat Groats. - HSN Code No.1103.11.10.
Wheat Meal. - HSN Code No.1103.11.20.
Wheat or Meslin Flour. - HSN Code No.1101.
Wheat Ravva.
Wheat Starch. - HSN Code No.1108.11.
Wheat. - HSN Code No.1001.10.90 and 1001.90.20.
Wheather Proof Compound (Paints).
Wheel and Axle Lathes. - HSN Code No.8458.99.43.
1
105
24
102(38)
109
1
1
83
41
1
28
28(4)(i)
28(4)(ii)
28(4)(1)
28
61(1)
83
1
102(28)
14.5**
5*
5*
5*
5*
14.5**
14.5**
5*
NIL
14.5**
5*
5*
5*
5*
5*
5*
5*
14.5**
5*
V
IV
IV
IV
IV
V
V
IV
I
V
IV
IV
IV
IV
IV
IV
IV
V
IV
Whe Wei
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
577
Wheel Chairs for Invalid(not Mechanically Propelled).
HSN Code No.8713.10.10.
Wheel chairs for invalid. - HSN Code No.8713.90.10.
Wheel Dozers (Motor Vehicles).
Wheel Loaders (Motor Vehicles).
Wheel Loaders (Motor Vehicles).
Wheel Rims and Spokes of Cycles.
Wheel Sets (Iron and Steel).
Wheel Spanners. - HSN Code No: 8204.
Upto 30-06-2006
From 01-07-2006
Note: Entry 103 was added by G.O.Ms.No.795, Rev.
dt. 29-06-2006 w.e.f. 01-07-2006.
Wheels, Tyres Axles and Wheel Sets (Iron and Steel)
Case Law : Cycle Wheel Rim fall under the Entry Iron
and Steel. Dewan Enterprises Vs. CST. AIR 1996 SC 2029
: 1996 (8) SCC 351: (1996) 102 STC 67 (SC).
Whisky - First Sales.
White Cement.
Case Law : 1) Held that Cement includes White Ce-
ment. CST Vs. Mango Mal Nanak Ram. (1974) 33 STC
556. Different from cement . Surfa Coats (Bangalore)
Ltd. Vs. A.C.R. (2007) 5 VST 451.
White Clay Powder.
White Kerosene (Superior Kerosene Oil).
Note: Kerosene sold through Public Distribution Sys-
tem is taxable at 4% as per Entry 40 of IV Schedule
to VAT Act.
White Oil (Paints).
White Petroleum Jelly (Vaseline).
HSN Code No.2712.10.90.
2(7)
2(8)
1
1
1
13(3)
70
1
103(3)
70
1
1
43
1
1
88
NIL
NIL
14.5**
14.5**
14.5**
5*
5*
12.5
5*
5*
14.5**
14.5**
5*
14.5**
14.5**
5*
I
I
V
V
V
IV
IV
V
IV
IV
V
V
IV
V
V
IV
Whi Whe
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
578
Case Law: Is drug. Ponds India Ltd., Vs. Commisioner
of Trade Tax (2008) APVR 1; (2008) 15 VST 256 (SC).
White Printing Paper.
White Shale & Powder.
White Spirit.
Note: White Spirit A liquid mixture of
hydrocarbons obtained from petroleum used as
solvent for Paint.
White washing materials including Cen powder other
than white cement.
Note: Added by Act 21 of 2011, w.r.e.f. 1-9-2005.
Whitener (Pigment). - HSN Code No. 3212.
Upto 30-04-2006
From 01-05-2006
Note : Whitener - A White pigment or colorant used
in the Paper & Textile Industries.
Wicks.
Wigs.
Wind and Bio Mass Devices (Renewable Energy
Devices and Parts).
Wind Mills and any Specially Designed Equipments
which run or wind mills/wind powers.
HSN Code No.8412.80.30.
Wind Screen Wipers/Wiper Machines.
Case Law : Held to be essential components of Motor
Vehicles. CCE Vs. jay Eng. Works (1989) 39 ELT 169
(SC).
Wind Screens/Rear Screens/Door Screens.
Case Law: Are Motor Vehicle Parts and not Glass or
Glasware. Atul Glass Ind. Vs. CCE (1986) 63 STC 322
(SC).
Winding wire made of Copper or Enamelled Copper
wire.
Note: Added by Act 21 of2011, w.e.f 19-5-2010.
44
43
1
125
1
100(130)
1
1
53
53
1
1
100(234)
5*
5*
14.5**
5*
12.5
5*
14.5**
14.5**
5*
5*
14.5**
14.5**
5*
IV
IV
V
IV
V
IV
V
V
IV
IV
V
V
IV
Win Whi
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
579
Window Curtain.
Window Transparencies of Paper (Paper).
Wines Including Imported Wines - First Sales.
Wire Mesh.
Upto 30-06-2006
From 01-07-2006
Note: Entry 105 was added to by G.O.Ms. No. 795,
Rev. dt. 29-06-2006 w.e.f.01-07-2006.
Wire Nails.
Upto 30-06-2006
From 01-07-2006
Case Law: 1. Held to be Taxable as Hardware. CST
Vs. Mohammad Farooq. (1975) 35 STC 509.
2.Nails are not Declared Goods. Sree Venkata Durga
Aluminising Works Vs. State of A.P. (1986) 63 STC 445
(AP). (1985) 1APSTJ 169 (APHC).
Wire made of Iron or Non-Alloy Steel.
HSN Code No.7217.
Wire of made other Alloy Steel.
HSN Code No.7229.
Wire of made Stainless Steel. - HSN Code No.7223.
Wire Rods and Wires Rolled, Drawn, Galvanised,
Aluminised, Tinned or Coated Such as By Copper.
Wire Rods and Wires Rolled, Drawn, Galvanised, Alu-
minized, Tinned or Coated such as by Copper.
Case Law: Wire Rope do not fall under entry Iron
and Steel Hindustan Wire Ropes Inre 2006 NTN
(4DPH) 481.
Wire Ropes and Strands.
Upto 31-03-2008
From 01-04-2008
Note: Sub Entry (xv) is to Entry 70 has been added
to G.O.Ms. No. 574, Rev.dt. 04-04-2008. w.e.f. 01-04-
2008.
Wire Wound Resistors.
52
44
1
1
105
1
105
70(13)
27(15)
27(9)
70
70(xiv)
1
170(xv)
1
5*
5*
70
12.5
5*
12.5
5*
5*
5*
5*
5*
5*
12.5
5*
14.5**
IV
IV
VI
V
IV
V
IV
IV
IV
IV
IV
IV
V
IV
V
Wir Win
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
580
Case Law: Held to be Electrical Goods. Precision Elec-
tronic Components Mfg. Co. Vs. State of A.P. (1987) 5
APSTJ 82 (STAT).
Wire/Wirerods (Aluminium).
Wireless Microphone. - HSN Code No.8525.10.50.
Wireless Reception and Transmission Apparatus
Parts and Accessories.
Wires (Electrical Goods).
Withania Somnifetra (Medicinal Herbs and Country
Drubs).
Wollen Yarn Waste.
Wood Covered Lead Pencils.
Wood Pulp Board. - HSN Code No.4823.70.20.
Wood Pulp Obtained by a Combination of Mechani-
cal and Chemical Pulping Processes.
HSN Code No.4705.
Wood Tar Oils, wood creosote, wood naphtha.
Wood Tar. - HSN Code No.3807.00.10.
Wood Tar; wood Tar Oils; Wood, creosote; wood
naphtha ; vegetable pitch; brewers pitch and similar
preparations based on rosin, resin acids or on veg-
etables pitch. - HSN Code No.3807.
Wood Wool.
Case Law: Is a timber product. CTT Vs Jain Enter-
prises 2006 UPTC 383.
Wooden Cabinets.
Case Law: Held to be Component Parts of Televisions.
State of A.P. Vs. A.R.K. Industries (1989) 74 STC 198 (AP).
Wooden Casings.
Case Law : Held to be Accessories of Electrical Goods.
K.V. Narasimulu Vs. State of A.P. (1971) 27 STC 178
(AP).
27
39(15)
39
1
32(2)(a)
1
68
100(173)
50(5)
100(140)
100(139)
100(139)
1
1
1
5*
5*
5*
14.5**
5*
14.5**
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
IV
IV
IV
V
IV
V
IV
IV
IV
IV
IV
IV
V
V
V
Woo Wir
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
581
Wooden Frames.
Wooden Furniture.
Case Law: Wooden Cardle is held to be Furniture.
K.Ramakrishna Rao Vs. State of Karnataka (1982) 49
STC 275.
Wooden Gatties (Small Wooden Page).
Case Law: Not Accessories of Electrical Goods But
General goods. K.V. Narasimule Vs. State of A.P. 27 STC
178 (AP).
Woodfordia-Fruiticosa Kura (Medicinal Herbs and
Country Drugs).
Wood-Pulp Building Boards.
Wool Alcohol (including lanolin alcohol).
HSN Code No.1505.00.10.
Wool Fibre Doubling or Twisting Machines.
HSN Code No.8445.30.50.
Wool Fibre Reeling (including weft-winding) Ma-
chines. - HSN Code No.8445.40.50.
Wool Grease - Crude. - HSN Code No.1505.00.20.
Wool Grease and Fatty substances derived therefrom
(including lanolin) (Other).
HSN Code No.1505.00.90.
Wool Grease and Fatty Substances Derived There-
from (including lanolin). - HSN Code No.1505.00.
Wool In Raw Form (Goats Hair and Similar Fibrous
Growth on Bodies of Animals).
Case Law : Wool Waste cannot be categorized as
Raw Wool. CST Vs. Filter Co. (2003) 133 STC 253.
Wool Knitting Machines. - HSN Code No.8447.
Wool of Fine Animal Hair (Containing 85% or more
by weight wool or of fine animal hair.
Wool Processing Machines.
HSN Code No. 8445.19.50.
Wool Spinning Machines. - HSN Code No.8445.20.50.
1
1
1
32
1
100(1)
102(20)
102(20)
100(1)
100(1)
100(1)
28
102(22)
6(4)
102(20)
102(20)
14.5**
14.5**
14.5**
5*
5*
5*
5*
5*
5*
5*
5*
NIL
5*
5*
5*
5*
V
V
V
IV
IV
IV
IV
IV
IV
IV
IV
I
IV
IV
IV
IV
Woo Woo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
582
Woolen fabrics excluding fabrics, made ups and gar-
ments made from handloom khadi cloth ***[or pro-
duced and sold by the power loom units in the State
to dealers registered under the Act only at the point
of sale in the hands of powerloom units.] * Added by
Noti. II in G.OMs.No.58, dt. 25-1-2012, w.r.ej 11-7-
2011. **The word zari omitted by Noti.VI in
by Noti. VII in G.OMs.No.58, dt.25-1-2012, w.e.f 11-
7-2011.
Woollen Cardigan and Pullovers.
Case Law : Held to be Hosiery Goods and not Woollen
Articles. British India Crop.Ltd. Vs. CST. (1987) 66 STC
250.
Woollen Carpet and Durries made of handloom.
Case Law : Held to be not Wollen Fabrics and as such
not exempt from tax. Samuel Fitze & Co. (P) Ltd. Vs.
CTO (1995) 96 STC 307 & Khataisons Vs. Addl STO.
(1994) 95 STC 197.
Woollen Carpet and Durries made of Powerloom.
Case Law : Held to be not Wollen Fabrics and as such
not exempt from tax. Samuel Fitze & Co. (P) Ltd. Vs.
CTO (1995) 96 STC 307 & Khataisons Vs. Addl STO.
(1994) 95 STC 197.
Woollen Fabrics.
Upto 10.07.2011
2012 -5 dated. 14.11.2012.
01.04.2012.
Woollen Jursi/Sweaters.
Woollen Yarn. HSN COde No.5109.
Word Processing machines.
HSN Code No.8469.11.00.
127
34
21
1
45
127
52
6
39(1)(a)
5*
5*
NIL
14.5**
NIL
5*
5*
5*
5*
IV
IV
1
V
I
IV
IV
IV
IV
Wor Woo
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
583
Work Holders of machines included in HSN Code No.s.
8456 to 8465.
Worked Vegetable Carving Material and Articles
thereof. - HSN Code No.9602.00.10.
Wornout or Beaten Jewellery.
Woven Blended Fabrics containing more than 50%
by weight of jute. - HSN Code No.5310.10.91.
Woven Fabrics of Artificial Filament Yarn.
Woven Fabrics of Carded Wool Excluding Hair Belting.
Woven Fabrics of Combed Wool Excluding Hair
Belting.
Woven Fabrics of Cotton.
Woven Fabrics of Jute or of other textile base fibres
of heading 5303. - HSN Code No.5310.
Woven Fabrics of Rovings. HSN Code No.7019.40.00.
Woven Fabrics of Silk or of Silk Waste.
Woven Fabrics of Synthetic Staple Fibres.
Woven Pile Fabrics and Chenille Fabrics of Wool,
Cotton or Man Made Fibres.
Woven Terry Fabrics and Tufted Textile Fabrics.
Woven Wire Nettings.
Upto 30-06-2006
From 01-07-2006
dt.29-06-2006 w.e.f.01-07-2006.
Wrapping Paper.
Wrenches (Adjustable). - HSN Code No.8204.12.20.
Wrenches. - HSN Code No.8204.11.20.
Wrist Watches and Parts.
Case Law: Cases of Wrist Watches are held to be
Parts of Watches. Vithal Chhagan & Sons Vs. State of
Gujarat. (1966)17 STC 96.
Wristlet Made of Gold/Silver.
Writing Ink Including Ink Tablets (Stationery Articles)
Note: This item was inserted in Entry 68 of
IV Schedule by Act No.23 of 2005 w.e.f. 18.08.2005.
102(37)
I
2
100(215)
127
127
127
127
100(215)
100(176)
127
127
127
127
1
105
90
103(3)
103(3)
1
2
68
5*
14.5**
1
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
12.5
5*
5*
5*
5*
14.5**
NIL
5*
IV
V
III
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
IV
IV
IV
IV
V
III
IV
Wri Wor
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
584
Schedule V.
Writing Instruments, Writing Ink, Geometry Boxes,
Colour Boxes, Pencils.
Writing Instruments. - HSN Code No.9608.
Writing or Drawing Chalks. - HSN Code No.9609-
9608.00.
Writing Pads.
Writing Papers.
Writing Pencils & Pens.
Xanthium Gum. - HSN Code No.1301.90.34.
X-Band Source Ex932be1.
2010. Dated 12.05.2011.
Xerox (Photocopying) Machine Parts and Accesso-
ries. - HSN Code No.9009.
Authority : CCTs AR/Com/4/2005, dt:24.4.2005.
XI.PE Cables.
X-Ray Cassettes. - HSN Code No.9022.
X-Ray Examination or Treatment table, Chairs and
the like. - HSN Code No.9022.90.40.
X-Ray Films. HSN Code No.3701.10.00. & 3702.10.00.
Case Law: X-Ray Films are not Photographic Films.
Premier film and another Vs. C.T.O. (2006) 48 STA 113
(W.B.T.T.).
X-Ray Generators and Apparatus (non-portable).
HSN Code No.9022.14.10.
X-Ray Machines. - HSN Code No.9022.
X-Ray Screens. - HSN Code No.9022.
X-Ray Tubes. - HSN Code No.9022.30.00.
X-Ray Valves. - HSN Code No.9022.90.10.
5*
5*
5*
5*
5*
5*
14.5**
14.5**
14.5**
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
IV
IV
IV
IV
IV
IV
V
V
V
IV
IV
IV
V
IV
IV
IV
IV
IV
68
68
68(2)
25
44
68
1
1
1
38
103(18)
103(18)
1
103(18)
103(18)
103(18)
103(18)
103(18)
X-Ra Wri
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
585
X-Ray, Accessories. - HSN Code No.9022.
Xylenes (other). - HSN Code No.2902.90.
Xylidines. - HSN Code No.2921.49.10.
Xylol (xylenes). - HSN Code No.2707.30.00.
Yachts and other vessels for pleasure of sports; row
boats and canoes.
HSN Code No.8903.
Yard Sticks.
Yarn (Cotton).
Yarn (Hand Spun).
Yarn (other than sewing thread) of Artificial Staple
Fibres. - HSN Code No.5510.
Yarn (other than sewing thread) of Man made Staple
Fibres HSN Code No.5511.
Yarn (other than sewing thread) of synthetic staple
fibres HSN Code No.5509.
Yarn and Sewing thread and cotton yarn in hank
and silk yarn in hank.
Yarn of Jute or other than textile baste Fibres of
Heading No.5303. HSN Code No.5307.
Yarn of Carded Wool. - HSN Code No.5106
Yarn of Coarse Animal Hair or Horse Hair (including
gimped horse hair yarn).
HSN Code No.5110.
Yarn of Combed Wool. - HSN Code No.5107.
Yarn of Fine Animal Hair (carded or combed).
HSN Code No.5108.
Yarn of Jute or of other Textile bast fibres of.
HSN Code No.5303.53.07.
Yarn of Other Vegetable Textile Fibres; Paper Yarn.
HSN Code No.5308.
Yarn of Wool or Fine Animal Hair Containing 85 %
or more by Weight, Wool or Fine Animal Hair.
HSN Code No.5109.
5*
5*
5*
14.5**
5*
5*
5*
NIL
5*
5*
5*
NIL
5*
5*
5*
5*
5*
5*
5*
5*
IV
IV
IV
V
IV
IV
IV
I
IV
IV
IV
I
IV
IV
IV
IV
IV
IV
IV
IV
103(18)
100(82)
100(101)
1
56(3)
1 103(24)
6
10
6(10)
6(11)
6(9)
10
6(7)
6(1)
6(5)
6(2)
6(3)
6(7)
6(8)
6(4)
Yar X-Ra
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
586
5*
5*
NIL
5*
5*
5*
5*
14.5**
5*
5*
5*
5*
5*
5*
Yarn-Artificial Silk.
Case Law :1. Nylon yarn was held to be Artificial
Silk yarn.Polasanapalli & Co Vs. State of A.P. (1985) 1
APSTJ 167. 2. Held to be Man-made yarn. India Jute
Co. Vs. CCE 1987 (28) ELT 170 & D.P.Lon Vs. CCE (2003)
132 STC 525 (SC).
Yarn-Blended. - HSN CodeNo.5510.
Yarn-Hank (Both Silk and Cotton Hank Yarn).
Case Law: The Word Hank without the aid of any
explanation whatsoever means in the Cotton Trade,
a Coil of a definite length of 840 yards or 786 Metres.
Cannonore Spinning Mills vs.Collector of Central Exice,
AIR 1967 Kerala 72 affirmed in 1978 (2) ELJ (J-375)
SC.
Yarn-Polyster/Viscose/Acrylic.
Yarn-Woolen.
Yatch and other Vessels for Pleasure of Sports, Row
Boats and Canoes. HSN Code No.8903.
Yeast of all kinds and Forms. (w.e.f. 01-07-2008 G.O.Ms.
No. 818 dt. 30-06-2008).
Yeeginko Tablets.
2008 dated 11.06.2010.
Yellow 1 (hansa yellow) (Food Coloring matters).
HSN Code No.3204.17.11.
Yellow 12 (chrysophenine G)(Food Coloring matters).
HSN Code No.3204.14.11.
Yellow 2 (auramine O) (Food Coloring matters).
HSN Code No.3204.13.21.
Yellow 3 (sunset yellow) (Food Coloring matters).
HSN Code No.3204.19.81.
Yellow 4 (tartrazine) (Food Coloring matters).
HSN Code No.3204.19.82.
Yellow Ocher Powder.
6
6
10
6
6(4)
56(3)
100(232)
1
100(121)
100(121)
100(121)
100(121)
100(121)
43
IV
IV
I
IV
IV
IV
IV
V
IV
IV
IV
IV
IV
IV
Yel Yar
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
587
Yellow Ochre (Minerals). - HSN Code No.3206.49.30.
Yellow Oxide (Paints).
Case Law: Held to be Paints. Paints and Colours In-
dustries Vs. State of A.P. (1998) 27 APSTJ 36 (STAT).
Youghurt (Curds).
Zarda. (At the point of first sale in the State).
Upto 13.09.2011.
From 14.09.2011 (Act 11/12)
Zari
Note : Added by G.O.Ms.No.58, Rev CT-II,
dt.25.01.2012 w.e.f. 11.07.2011.
Zari was taxable @ 12.5% as per Schedule V upto
17.08.2005 from 18.08.2005 taxable @ 4% as per
entry 52 of Schedule IV which was added by Act No.23
of 2005 upto 10.07.2011 from 11.07.2011 ex-
empted by G.O.Ms.No.58, Rev CT-II, dated 25.01.2012
Zari Silk Sarees (other than Woven on Handlooms)
Note : Zari Silk Sarees Woven on Handlooms are
Exempt from levy of VAT as per Entry 21 of 1st
Schedule to the VAT Act. ; Case Law :1. Held that the
pure Silk Sarees Embroidered with Zari and Meena
do not cease to be pure Silk Sarees. Shyam Lal Sun-
der Lal Vs. Lt. Governor (1981) 48 STC 561. 2. Cloth
includes Sarees and Dhoties. [Govt. of A.P. Vs. P.V.S Rao
(1960) 11 STC 561 (AP).
Zeera
Zero-B Water Filters (Utensils). Authority : A.R.Com/
37/2006 dated 25.07.2006.
Zinc Bars, Rods, Profiles and Wire.
HSN Code No.7904
Zinc.
Case Law : Zinc Dross is Zinc. CST Vs. R.S. Steel Works.
(1989) 73 STC 207.
Zinc Dust, Powders and Flakes. - HSN Code No.7903
Zinc Milk Can
43
1
11
6
6
62
57
59
7
27(48)
27
27(47)
90
IV
V
I
VI
VI
I
IV
IV
IV
IV
IV
IV
IV
5*
14.5**
NIL
25
20
NIL
5*
5*
5*
5*
5*
5*
5*
Zin Yel
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
588
Zinc Ores and Concentrates. - HSN Code No.2608.
at 12.5%.
Zinc Oxide. - HSN Code No.2817.00.10.
at 12.5%.
Zinc Oxide. - HSN Code No: 2806.00.00.
Zinc Peroxide. - HSN Code No.2817.00.20.
Zinc Plates, Sheets, Strip and Foil. HSN Code No.7905.
Zinc Sulphate (Chemical Fertilizers).
Case Law: Held to be Chemical Fertiliser. DCST Vs.
Pattancherry Service Co-op Bank Ltd. (1987) 67 STC
380 & DCST Vs. Shaw Wallace & Co. Ltd. (1985) 58
STC 333.
Zinc Sulphide. - HSN Code No.2830.20.00.
Zinc Tubes, Pipes and Tube or Pipe Fittings (for ex-
ample, couplings, elbows, sleeves).
HSN Code No.7906.
Zinc Unwrought. - HSN Code No.7901.
Zinc Waste and Scrap. - HSN Code No.7902.
Zinda Balm. - HSN Code No: 3003.
Zinda Tilismath. - HSN Code No.3003.
Zineb (Fungicides). - HSN Code No.3808.20.40.
Zink Mazak.
Case Law : Held that Zinc mazak, an alloy consisting
of 4 percent aluminium, 1/2 percent magnesium,
0.3 percent copper and 95 percent zinc and is used
for the purposes of die-casting is not covered by
the entry Copper, Tin, Nickel or Zinc. Raw Charan
Kasera Vs. CST. (1980) 46 STC 228.
100(14)
100(48)
100(38)
100(48)
27(49)
19
100(60)
45(18)
27(45)
27(46)
88
88
20(1)
1
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
IV
V
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
Zin Zin
1 2 3 4
COMMODITY
Item No.
Sch.
No.
Rate of
Tax (%)
589
Zink Phosphate.
Case Law : Held to be Insecticide. CCE Vs. Exel India.
1999 (111)ELT 397.
Zink Sheets.
Case Law : Held that Zinc Sheets sold to printing
presses for making blocks not taxable as metal or
alloy or scrap. Union carbide India Ltd. Vs. CST. (1982)
50 STC 175.
Zip Fasteners. - HSN Code No.9607.11.10.
Zircon or Zircon-Mullite Refractories mt.
HSN Code No.6903.90.10.
Zirconium and Articles thereof, Including Waste and
Scrap. HSN Code No.8109
Zirconium Dioxide. - HSN Code No.2825.60.20.
Zirconium Ores and Concentrates (other).
Zirconium Ores and Concentrates.
HSN Code No.2615.10.00.
Zoom Lens of Cinematographic Camera.
Zoom Lens of Photographic and Other Cameras.
20
27
100(231)
100(219)
27(63)
100(55)
100(21)
100(21)
1
1
IV
IV
IV
IV
IV
IV
IV
IV
V
V
5*
5*
5*
5*
5*
5*
5*
5*
14.5**
14.5**
Zoo Zin

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