Substitution of Schedule II M.P. ACT

 

Substitution of Schedule II
 
 
 



 
SCHEDULE II
 
S.No.
 
Description of goods                                                                                                                       
Rate of tax u/s.9
(percent)
(1)
(2)
(3)
 
Part I
 
1.        
Articles of gold and silver including coins, bullion and specie
1
2.        
Gold and silver ornaments
1
3.        
Precious and semi-precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are sold loose or as forming part of any article in which they are set.
1
4.        
Noble metals such as platinum, iridium, rhodium and ornaments made thereof
1
 
Part II
 
1.        
Agricultural implements , not operated manually or not driven by animal
4
2.        
All equipments for communications such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)
4
3.        
All Intangible goods like copyright, patent, rep license
4
4.        
All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing and earthern tiles
4
5.        
All types of yarn (other than cotton and silk yarn in hank), yarn waste and sewing thread
4
6.        
All kinds of utensils and enamelled utensils
4
7.        
Arecanut powder and betel nut
4
8.        
Articles and ornaments made of rolled gold and imitation gold
4
9.        
Bamboo
4
10.  
Bearings
4
11.  
Beltings of all kinds and descriptions
4
12.  
Bicycles, tricycles, cycle rickshaws and parts and accessories thereof
4
13.  
Bitumen
4
14.  
Bone meal
4
15.  
Bulk drugs, drugs and medicines (excluding medicinal preparations such as hair cream/oil /tonic, hair shampoo, face cream/powder, talcum powder,tooth paste, tooth powder)
4
16.  
Castings
4
17.  
Centrifugal and monobloc and submersible pumps, pumping sets and parts thereof .
4
18.  
Coffee beans and seeds, cocoa pod, green tea leaf and chicory.
4
19.  
Chemical fertilizers, gypsum, pesticides, weedicides, insecticides, rodenticide and herbicides other than mosquito and insect repellents such as jet mat, good knight mat, mosquito coils
 
4
20.  
Coir and Coir products excluding coir mattresses
4
21.  
Cotton and cotton waste
4
22.  
Crucibles
4
23.  
(i) Aviation turbine fuel ;
(ii) Coal and coke;
(iii) Crude oil ;
(iv) Hides and skins, whether in a raw or dressed state
(v) Iron and Steel;
(vi) Jute;
(vii) Oilseeds,
as specified in section 14 of the central sales tax Act, 1956 except those mentioned elsewhere in this Schedule
4
24.  
Edible oils, oil cake, de-oiled cake including soyameal, but excluding cotton seed oil cake 
4
25.  
Electrodes
4
26.  
Exercise books, graph book, drawing books and laboratory note book
4
27. 
Fabrics other than those specified in schedule I
4
28.  
Ferrous and non-ferrous metals and alloys; non- ferrous metals such as aluminium, copper, zinc, metal scrap
4
29.  
Fibres of all types and fibre waste
4
30.  
Flour, atta, maida, suji, besan, rawa, daliya and chuni of cereals and pulses
4
31.  
Parched/roasted/fried grams
4
32.  
Gur, jaggery and edible variety of rab gur
4
33.  
Hand pumps including parts and fitings
4
34.  
Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower
4
35.  
Hose pipes
4
36.  
Hosiery goods
4
37.  
Ice
4
38.  
Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti
4
39.  
Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)
4

40.  
Computers, telephone ,cellular hand set and parts thereof, teleprinter and wireless equipment and parts thereof, and IT products, that is to say-
(1)    Computer devices, that is to say :  
        (i)     Desk top
        (ii)    Personal computer
        (iii)   Servers
        (iv)   Work station
        (v)    Nodes
        (vi)   Terminals
        (vii)   Net-work P.C.
        (viii) Home P.C.
        (ix)   Lap top computer
        (x)    Note-book computer
(xi)   Palm top computer/PDA/Electronic calculators /Electronic typewriter 
(2)    Net-work controller cards/memories, that is to say
(i)     Net-work interface card
(ii)    Adopter - ECI/EISA/Combo/PCMCIA
(iii)   DIMMS memory
(iv)   SIMMS memory
(v)    Central processing unit
(vi)   Controller -SCSI/Array
(vii)   Processors
(viii) Data/Graphic display tubes other than picture tube & parts
(3)    Storage units, that is to say :
(i)     Hard disk drives/hard drives
(ii)    RAID devices & their controllers
(iii)   Floppy disk drives
(iv)   C.D. rom drives
(v)    Tape drives - DLT drives/DAT
(vi)  Optical disk drives          
(vii)   CD write/Re-write devices
(4)    Other equipments, that is to say :
(i)     Key board
(ii)    Monitor (LCD)
(iii)   Mouse
(iv)   Multi-media kits
(5)    Printers and output devices, that is to say :
(i)     Dot-matrix
(ii)    Laser jet
 (iv) Desk jet
(v)    Line printers
(vi)   Pass-book printers
(vii)   Lead printers
(6)    Net-working products, that is to say :
(i)     Hubs
(ii)    Routers
(iii)   Electronic switches
(iv)   Connectors
 
4
 
(v)    Trans-receivers
(vi)       middleware/
 (7)   Software, that is to say :
(i) Application software
(ii) Operating system
(iii) Middle ware/firmware
(8)         Power supply equipments, that is to say :
(i) Switch board power supplies
(ii) Uninterrupted power supplies (UPS)
(iii) CVT
(iv) DC micro motors, stepper motors of 37.5 watts
(v) Permanent magnets & articles
(9)      Net-working equipments and accessories, that is to say :        
            (i) Optical fibre and optical fibre bundles and cables
(ii) Signal cable
(iii) Connectors
(iv) Terminal blocks
(v) Jet panels
(vi) Patch cord
(vii) Mounting cord
(viii) Patch panels
(ix) Back board
(x) Wiring blocks
(xi) Surface mount boxes
(xii) LCD panels, LED panels & parts
(xiii) Signal generators & parts
(xiv)Permanent magnets & articles
(10)     Consumable, that is to say :
(i) C.D. rom/compact disc
(ii) Floppy disc
            (iii) Taps DAT DLT
(iv) Printer ribbons
(v) Toners for printers
(vi) Inkjet cartridges
(vii) Inks for output devices
(11) Electronic components used for Information Technology, that is to say :
(i)     Printed circuit board assembly/populated
(ii)    Printed circuit board/PCB
(iii)   Transistors
(iv)   Integrated circuits
(v)    Diodes/Thyristor/LED
(vi)   Resistors
(vii)   Capacitors
(viii) Switches, push buttons, rockers
(ix)   Plugs/sockets/relays
(x)    Magnetic heads/print heads
(xi)   connectors
(xii)   Microphones/Multimedia speakers/Headphones/   fuses
             
 
 
 
 
(xiii)     CRO/spectrum analyser, signal analyser
(xiv) Permanent magnets and articles
(12) Telecommunication equipments, that is to say :
             (i) Video phones
(ii) Telephone answering machines
(iii)    Fax cards
        (iv)   Multiplexors
(v)     Modems
(vi) Antenna & mast
 (vii)    Wireless datacom equipments   
(viii)   Top boxes for video and digital signaling
(ix) V-SATS
(x)   Video conferencing equipments
(xi)   Radio communication receivers, radio pagers
(xii) Electrical apparatus for line telephony
(xiii) Parts and accessories of 
 (13) Such other goods as the State Government may, by notification, specify.
 
 
41.     
Kerosene oil sold through PDS
4
 
42.     
Industrial inputs and packing materials that is to say-
4
 
 
1.            
(i) Acid oil (ii) fatty acid (iii) oil sludge (iv) soap stock (v) lecithin
 
 
2.            
Acetals and hemiacetals,
 
3.            
Acrylic polymers in primary forms
 
4.            
Activated carbon.
 
5.            
Aldehydes whether or not with other oxygen function.
 
6.            
Alkali or alkaline earth metals, rare earth metals, mercury
 
7.            
Aluminium hydroxide
 
8.            
Aluminium ingots and aluminium wire rods
 
9.            
Amine-function compounds.
 
10.        
Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms
 
11.        
Ammonia, anhydrous
 
12.        
Animal ( including fish ) oils and fats
 
13.        
Animal or vegetable fats boiled, oxidised, dehydrated
 
14.        
Artificial graphite
 
15.        
Benzole
 
16.        
Borates, peroxoborates
 
17.        
Butadine
 
18.        
Calcium carbides.
 
19.        
Caprolactum, DMT, MEG
 
20.        
Carbon (carbon blacks & other forms of carbon)
 
21.        
Carbonates, peroxocarbonates.
 
22.        
Carboxyamide-function compounds including saccharin and its salts.
 
23.        
Carboxylic acids.
 
24.        
Casein, Caseinates.
 
25.        
Cellulose and its chemical derivatives.
 
26.        
Chemical elements doped.
 
27.        
Chlorates and perchlorates, Bromates.
 
28.        
Chlorides, chloride oxides
 
29.        
Chromium oxides and hydroxides.
 
30.        
Cobalt oxides and hydroxides
 
31.        
Colour lakes.
 
32.        
Colouring matter of vegetable or animal origin.
 
33.        
Compounded rubber, unvulcanised.
 
34.        
Compounds, inorganic or organic of rare earth metals.
 
35.        
Copper sulphate
 
36.        
Creosole oils
 
37.        
Cyanides, cyanide oxides.
 
38.        
Cyclic alcohols
 
39.        
Cyclic Hydrocarbons.
 
40.        
Diazo-, Azo- or azoxy-compounds.
 
41.        
Di-Ethylene Glycol, Mono-Ethylene Glycol
 
42.        
Diphosphorous penataoxide, phosphoric acid.
 
43.        
Dithionites and sulphoxylates.
 
44.        
Enzymes, Prepared enzymes.
 
45.        
Esters of other inorganic acids.
 
46.        
Ethers, ether-alcohols, ether-phenols etc.
 
47.        
Ethylene Diamine Tetra Acetic Acid.
 
48.        
Ethylene Oxide
 
49.        
Ethylene , propylene
 
50.        
Expoxides, epoxyalcohols, epoxyethers.
 
51.        
Finishing agents for fixing of dye-stuffs.
 
52.        
Flexible plain films.
 
53.        
Fluorides, fluorosilicates.
 
54.        
Fluorine, chlorine, bromine and iodine.
 
55.        
Fulminates, cyanates and thiocyanates.
 
56.        
Glass frit and other glass in the form of powder, granules or flakes.
 
57.        
Glycerol crude, glycerol waters and glycerol lyes
 
58.        
Glycosides, natural or reproduced by synthesis and their salts.
 
59.        
Granulated slag (slag sand) from manufacturing of iron or steel
 
60.        
Halides and halide oxides of non-metals
 
61.        
Halogenated derivatives of Hydrocarbons.
 
62.        
Halogenated, sulphonated, nitrated derivatives of phenols alcohols.
 
63.        
HDPE
 
64.        
Heterocyclic compounds with nitrogen heteroatom(s) only.
 
65.        
Heterocyclic compounds with oxygen heteroatom(s) only.
 
66.        
Hydrazine & hydroxylamine and their inorganic salts.
 
67.        
Hydrogen chloride
 
68.        
Hydrogen
 
69.        
Hydroxide and peroxide of magnesium.
 
70.        
Industrial monocarboxylic fatty acids.
 
71.        
Ion-exchangers based on polymers.
 
72.        
Iron oxides and hydroxides
 
73.        
Liquid glucose (non-medicinal), Dextrose syrup
 
74.        
LLDPE/LDPE
 
75.        
Manganese oxides.
 
76.        
Methanol
 
77.        
Mixed alkylbenzenes.
 
78.        
Napthalene
 
79.        
Natural polymers.
 
80.        
Natural rubber, balata, gutta percha.
 
81.        
Nitric acid, sulphonitric acids
 
82.        
Nitrile-function compounds.
 
83.        
Nitrites, nitrates
 
84.        
Normal Paraffin
 
85.        
Nucleic acids and their salts.
 
86.        
Ores and concentrates
 
87.        
Organic derivatives of hydrazine or of hydroxylamine.
 
88.        
Organo-sulphur compounds.
 
89.        
Oxides of boron, boric acids
 
90.        
Oxygen - function amino-compounds.
 
91.        
Petroleum resins.
 
92.        
Phenols
 
93.        
Phosphides, whether or not chemically defined.
 
94.        
Phosphinates, phosphonates
 
95.        
Phosphoric ester and their salts.
 
96.        
PVC granuels
 
97.        
Polyacetals.
 
98.        
Polyamides.
 
99.        
Polycarboxylic acids.
 
100.    
Polymers of propylene.
 
101.    
Polystyrene
 
102.    
Polythene chips
 
103.    
Potassium dichromate.
 
104.    
Prepared rubber accelerators.
 
105.    
PVC
 
106.    
Quaternary ammonium salts and hydroxides.
 
107.    
Radioactive chemical elements.
 
108.    
Reaction initiators, reaction accelerators.
 
109.    
Reclaimed rubber.
 
110.    
Reducers and blanket wash/roller wash used in the printing industry
 
111.    
Residual lyes from manufacturing of wood pulp.
 
112.    
Retarders used in the printing industry
 
113.    
Rosin and resin acids and derivatives.
 
114.    
Saturated acyclic monocarboxylic acids.
 
115.    
Sheets, circles and ingots of zinc, brass and copper
 
116.    
Silicons.
 
117.    
Sodium dichromate.
 
118.    
Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash)
 
119.    
Sulphides of non-metals
 
120.    
Sulphides, Polysulphides.
 
121.    
Sulphites, thiosulphates
 
122.    
Sulphonamides.
 
123.    
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons.
 
124.    
Sulphur, sublimed or precipitated, colloidal sulphur
 
125.    
Sulphuric acid and anhydrides, oleum
 
126.    
Synthetic organic colouring matter.
 
127.    
Synthetic organic tanning substances.
 
128.    
Synthetic rubber and factice derived from oils.
 
129.    
Tanning extracts of vegetable origin.
 
130.    
Titanium oxides.
 
131.    
Toluole
 
132.    
Unsaturated acyclic monocarboxylic acids.
 
133.    
Vegetable alkaloids,natural or reproduced by synthesis and their salts
 
134.    
Vegetable waxes, bees wax
 
135.    
Wood tar, wood tar oils.
 
136.    
Xylol
 
137.    
Zipper
 
138.    
All kinds of bags and sacks including HDPE, LDPE and PP woven sacks for packing of goods.
 
139.    
Articles of plastics for packing of goods.
 
140.    
Carboys, bottles, jars, phials of glass.
 
141.    
Cartons and Boxes for packing of goods.
 
142.    
Printed labels of paper and paperboard.
 
143.    
Paper self-adhesive tape.
 
144.    
Self-adhesive plates, sheets, film, strip of plastics.
 
145.    
Stoppers, caps and lids.
 
146.    
Such other goods as the State Government may, by notification, specify.
 
43       
Murmuralu, pelalu, atukulu, pffed rice, muri
4
 
44       
Newars
4
 
45       
Napa slabs (Rough flooring stones)
4
 
46       
Ores and minerals
4
 
47       
Pulses
4
 
48       
Paper, paper waste and newsprint
4
 
49       
Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof
4
 
50       
Plastic/PVC Footwear, Chappals made of rubber and straps thereof
4
 
51       
Printed material including diary, calendar
4
 
52       
Printing ink excluding toner and cartridges
4
 
53       
Processed and branded salt
4
 
54       
Pulp of bamboo, wood and paper
4
 
55       
Rail coaches, engines and wagons
4
 
56       
Readymade garments
4
 
57       
Renewable energy devices or equipments, including their parts, that is to say -
1. Flat plate solar collectors 2. Concentrating and pipe type solar collectors 3. Solar cookers. 4. Solar water heaters. 5. Solar crop driers and systems. 6. Solar air / gas / fluid heating system. 7. Solar refrigeration, cold storages and air conditioning system. 8. Solar stills and desalination systems. 9.Solar pumps based on solar thermal and solar photo-voltaic conversion. 10. Solar power generating system. 11. Solar photo-voltaic modules and panels for water pumping and other applications. 12. Windmills and any specially designed devices which run on windmills. 13. Any special devices including electricity generators and pumps running on wind energy. 14. Bio gas enegines and bio gas plant and accessories and equpments connected their with for utilising energy from bio gas.15. Agricultural and municipal waste conversion devices producing energy from bio mass. 16. Equipments for utilising ocean waves. 17. Hydrams or hydraulic ram or similar other devices using energy derived from flowing or stored up water. 18. Solar cells 19. Solar lanterns and lamps.
4
 
58       
Safety matches
4
 
59       
Seeds other than those specified in Schedule-I
4
 
60       
Sewing and knitting machines and parts thereof
4
 
61       
Ship and other water vessels
4
 
62       
Skimmed milk powder
4
 
63       
Solvent oils other than organic solvent oil
4
 
64       
Spices of all varieties and forms including cumin seed, aniseed, turmeric, dry chillies
4
 
65       
Sports goods excluding apparels and footwear
4
 
66       
Starch
4
 
67       
Sugar other than those specified in schedule I and khandsari
4
 
68       
Tamarind
4
 
69       
Tea
4
 
70       
Tobacco and tobacco products other than those specified in schedule I
4
 
71       
Tractors, threshers, harvestors and attachment and parts thereof
4
 
72       
Transmission towers
4
 
73       
Umbrella (except garden umbrella) and parts thereof
4
 
74       
Vanaspati (Hydrogenated Vegetable oil )
4
 
75       
Vegetable oil including ginglli oil and bran oil
4
 
76       
Writing instruments, pencil-lead, black or coloured
4
 
77       
Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla
4
 
78       
Clay including fireclay.
4
 
79       
Lignite
4
 
80       
Lime, Lime stone, clinker & dolomite.
4
 
81       
Linear alkyl benezene
4
 
82       
Plastic granules
 
 
83       
Stainless Steel sheets
4
 
84       
Knitting wool
4
 
85       
Processed meat, poultry & fish
4
 
86       
Processed or preserved vegetables & fruits
4
 
 
Part III
 
 
1
Diesel
28.75
 
2
Petrol
28.75
 
3
Aviation turbine fuel other than those specified in clause (ii-d) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956)
28.75
 
4
Raw opium
46
 
5
Tendu leaves
25.30
 
6
Natural gas including compressed natural gas
12.5
 
7
Liquefied petroleum gas
12.5
 
8
Kerosene-not sold through PDS
12.5
 
 
Part IV
 
 
1
All other goods not covered by schedule I and part I to III of this schedule
12.5
 

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