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List of Goods Taxed at 5% [Rate increased from 4% to 5% w.e.f. 13-1-2010] - THE THIRD SCHEDULE - (See Section 4)

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..... 5. 01.04.2005 All types of yarn other than cotton and silk yarn in hank and sewing thread. 6. 01.04.2005 to 10.05.2005 Aluminium utensils and enameled utensils 11.05.2005 to 13.5.2007 2 All utensils including pressure cookers/pans except utensils made of precious metals 14.5.2007to 31.3.2010 8 All utensils and cutlery items (including pressure cookers/pans) except those made of precious metals. 1.4.2010 13 All utensils (including pressure cookers/pans) except utensils made of precious metals 1.8.2015 30 All utensils and cutlery items made of metals (including pressure cookers /pans) except those made of precious metals 7. 01.04.2005 Arecanut powder and betel nut 8. 01.04.2005 Bamboo 9. 01.04.2005 to 10.05.2005 Bearings 11.05.2005 2 Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps an .....

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..... on waste 23. 01.04.2005 Crucibles 24. 01.04.2005 to 10.05.2005 Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar and tobacco 11.05.2005 to 31.3.2010 2 Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar , textiles and tobacco 1.4.2010 13 Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar, textiles, tobacco and Liquefied Petroleum Gas (LPG) for domestic use 25. 01.04.2005 to 10.05.2005 Edible oils, oil cake and de-oiled cake 11.05.2005 2 Edible oils and oil cake 26. 01.04.2005 to 07.08.2005 Electrodes 08.08.2005 4 Electrodes and welding equipments. 27. 01.04.2005 Exercise book, graph book and laboratory note book 28. 01.04.2005 to 08-05-201 .....

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..... ing upto rupees ten thousand 41A 01.04.2005 to 29.11.2005 IT products notified by the Ministry of IT as specified below: (For complete list refer Annexure II given at the end of the Schedules.) 30.11.2005 5 [For S.No. 1 to 6 and 8 to 30 along with notes] 14.03.2006 6 [For S.No. (7)] Information Techonology products as per the description in column (2) below, as covered under the headings, or sub-headings mentioned in column (3), as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986) Sr.No. Description Central Excise Tariff Heading 1 2 3 1 Automatic Typewriter and word processing machines 8469 2 Electronic calculator capable of operations without an external source of electrical power and pocket size data recording, reproducing and displaying machines with calculating functions (including electronic diaries other than those covered under heading No. 8471) or incorpor .....

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..... 8505 9 Telephone sets, video phones, line telephone sets with cordless handsets, push button type, rotary dial type, cordless telephones, video telephones/ video door phones, apparatus for carrier-current line systems of for digital line system, teleprinters, PLCC equipment, voice frequency telegraphy, modems, multiplexers/statistical multiplexers, routers, X-25 pads, High Bit Rate Digital Subscriber Line System (HDSL) Digital loop carrier system (DLC), synchronous digital hierarchy system (SDH), ISDN Terminal Subscriber End Equipment, IDSN Terminal Adapters and parts of the equipments covered by this heading. 8517 10 Microphones, multimedia speakers, headphones, earphones and combined microphones/speaker sets and their parts 8518 11 Telephone answering machines. 8520 12 Parts of telephone answering machines. 8522 13 Magnetic tape for recording sound, audio magnetic tape, video magnetic tape, magnetic disc, hard disc pack, floppy disc .....

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..... tting diodes; mounted piezo -electric crystals. 8541 25 Electronic integrated circuits and micro assemblies 8542 26 Signal generators and parts thereof 8543 27 Optical fiber cables 8544 70 28 Optical fiber and optical fiber bundles; optical fiber cables 9001 10 00 29 Liquid crystal devices, flat panel display devices and parts thereof. 9013 30 Cathode ray oscilloscopes, spectrum analysers, cross talk meters, gain measuring instruments, distortion factor meteres, psophometeres, network and logic analysers and signal analysers. 9030 Note.- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this entry and the entry number 84 of .....

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..... s, Hawai Chappals and straps thereof 14.03.2006 6 to 31.03.2013 Plastic footwears (other than those specified in the First Schedule) including moulded plastic footwears, hawai chappals and straps thereof. 01.04.2013 25 25 [***] 09-05-2016 36 All types of footwear as are specifically not covered by any other entry of any of the Schedules to the Act. 52. 01.04.2005 to 29.11.2005 Printed material including diary, calendar etc. 30.11.2005 5 Printed material including diary, calendar [***] 53. 01.04.2005 Printing ink excluding toner and cartridges 54. *** 55. 01.04.2005 Pulp of bamboo, wood and paper 56. 01.04.2005 to 10.05.2005 Rail coaches engines and wagons 11.05.2005 2 Railway coaches, engines, wagons and part thereof 57. 01.04.2005 to 10.05.2005 Readymade garments 11.05.2005 to 31.3.2010 2 Readymade garments but .....

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..... 73. 01.04.2005 to 10.05.2005 Umbrella except garden umbrella 11.05.2005 2 Umbrella, its parts and accessories thereof except garden umbrella. 74. 01.04.2005 Vanaspati (Hydrogenated vegetable oil). 75. 01.04.2005 Vegetable oil including gingili oil and bran oil. 76. 01.04.2005 to 10.05.2005 Writing instruments 11.05.2005 to 31.3.2010 2 Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpeners. 1.4.2010 to 20.06.2012 13 Writing instruments coasting upto rupees one thousand per piece, geometry boxes, colour boxes, crayons and pencil sharpners;. 21.06.2012 21 Writing instruments coasting upto rupees one thousand per piece, 77. 01.04.2005 to 10.05.2005 Processed meat, Poultry, fish and processed or preserved vegetables and fruits 11.05.2005 2 Processed meat, poultry, fish and processed or preserved vegetables and fruits etc. including fruit jams, jelly, pickle, fru .....

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..... 20.06.2012 14 Kirana items namely: (i) ararote, (ii) singhara, (iii) kuttu and their atta, (iv) kala namak, (v) sendha namak, (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, (x) gole ka burada, (xi) til, (xii) rai, (xiii) postdana, (xiiv) mungafali dana, (xviiv) sabu dana, (xix) roli, (xixii) mehandi patti, (xxi) pisi mehandi, (xxiiv) dry fruits 21.06.2012 22 to 31.03.2013 Kirana items namely: (i) ararote, (ii) singhara, (iii) kuttu and their atta, (iv) kala namak, (v) sendha namak, (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, (x) gole ka burada, (xi) til, (xii) rai, (xiii) postdana, (xiiv) mungafali dana, (xviiv) sabu dana, (xix) roli, (xixii) mehandi patti, (xxi) pisi mehandi, (xxiiv) dry fruits 01.04.2013 26 Kirana items namely: (i) ararote, (ii) [***] 26 , (iii) [***] 26 , (iv) kala namak, (v) [***] 26 , (vi) heeng, (vii) aam papar, (viii) mushrum, (ix) khumba and guchchi, (x) gole ka burada, (xi) til, (xii) rai, (xiii) postdana, (xiiv) mungafali dana, (xviiv) sabu dana, (xix) roli, (xixii) mehandi patti, (xxi) pisi mehandi, (xxiiv) dry fruits .....

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..... 2505.00 Sulphur, Barytes 8. 26.02 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight 9. 26.03 Copper ores and concentrates 10. 26.04 Nickel ores and concentrates 11. 26.05 Cobalt ores and concentrates 12. 26.06 Aluminium ores and concentrates 13. 26.07 Lead ores and concentrates 14. 26.08 .....

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..... 2707.50 Phenols 31. 2707.60 2707.90 Creosote oils Mixed Xylene 32. 2711.14 Butadene 33. 2712.20 Normal Paraffin 34. 2714.10 Bitumen 35. 28.01 Fluorine, Chlorine, Bromine and Iodine 36. 28.02 Sulphur, sublimed or precipitated; colloidal sulphur 37. 28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified .....

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..... d peroxides of strontium or barium 50. 28.17 Zinc oxide, zinc peroxide 51. 2818.10 Aluminium hydroxide, aluminium calcides 52. 28.19 Chromium oxides and hydroxides 53. 28.20 Manganese oxides 54. 2821.10 Iron oxides and hydroxides; 55. 28.22 Cobalt oxides and hydroxides; commercial cobalt oxides 56. 28.23 Titanium oxide 56(a) 28.24 .....

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..... hosphonates (phosphites); phosphates and polyphosphates, Sodium Tripoliuphosphate, Trisodium phosphate 69. 28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbanate 70. 28.37 Cyanides, cyanide oxides and complex cyanides 71. 28.38 Fulminates, cyanates and thiocyanates 71 (a) 28.39 Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates of potassium, Magnesium Trisilicate 72. 28.40 Borates; peroxoborates (perborates) 73. 28.41 .....

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..... Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 87. 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 88. 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 89. 29.07 Phenols; Phenol-Alcohols and their derivatives 90. 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 91. 29.09 Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, .....

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..... 101. 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives 102. 29.20 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 103. 29.21 Amine-function compounds and derivatives and salts 104. 29.22 Oxygen-function amino-compounds 105. 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids 106. 29.24 Carboxyamide-function compounds; amide-functi .....

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..... 119. 29.42 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 120. 32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar 121. 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar 122. 32.03 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin excluding catechu or gambiar 123. 3 .....

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..... Printing ink whether or not concentrated or solid. 133 (a) 34.02 Silicon surfacted, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil 133 (b) 34.04 Artificial waxes and prepared waxes 134. 35.01 Casein, caseinates and other Casein derivatives, casein glues. 135. 35.07 Enzymes; prepared enzymes not elsewhere specified or included 136. 3707.00 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations) 137. 38.01 Artificial graphite; colloidal or semi- .....

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..... 145. 38.14 Reducers and blanket wash/roller wash used in the printing industry. 146. 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 147. 38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02 148. 38.18 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 149. 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 150. .....

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..... nd cellulose ethers, not elsewhere specified or included in primary forms 163. 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms 164. 39.14 Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13, in primary forms 165. 39.19 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls. 166. 39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not 167. .....

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..... self adhesive tape and printed wrappers used for packing. 177. 5402.33 Polyester texturised yarn 178. 5402.42 Yarn of Polyesters, partially oriented 179. 6305.10 Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres 180. 70.07 Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods; stoppers, lids and other closures, of glass: 181. 70.14 Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish. .....

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..... ute Yarn, Jute Cloth and Jute twine 195. PP/HDPE Woven sacks PP HDPE Fabrics 196. Refractory Monoothic 197. 3905.10 PVA Copolymer 198. CNSL, cardanol Alklyd Resins 199. Hessian cloth, jute Cloth/Sheets 200. Metal containers 201. Sodium Sulphate 202. Pine Oil, Terepeneol (2906.10 .....

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..... crew drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits hack saws, hack saw blades and frames band saw rolls, dice die nuts, tools for carpentry, tools for masons and steel files. 212. 9607.00 Zip/zip fastener 213. 7301.10 Stainless steel but not including finished goods thereof 214. Silicon Carbaride 215. 6406.00 Parts of footwear (including upper) / Re-processed Sole 216. Sewing machine spare parts and thread 217. Buttons 218. .....

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..... late 60. Barfi Akharot 61. Barfi Standard (Pista Badam) 62. Barfi Moti Pak 63. Barfi Gajjar 64. Barfi Paitha 65. Barfi Ghiya 66. Barfi Besan 67. Barfi Angoor 68. Barfi Kashmiri 69. Barfi Dal Chak 70. Barfi Khir Mohan 71. Barfi Kala Jaman 72. Barfi Rasgulla Sukh 73. Rasgulla 74. Orange Rasgulla 75. Cham Cham 76. Dil Bahar 77. Ras Mehuri 78. Ras Bhari 79. Chhaina Murgi 80. Ras Malai 81 Raj Bhog 82. Malai Chop 83. Suriya 84. Pinni Dal Urd 85. Lachha Ghiya 86. Sohar Papri 87. Imarti 88. Maisu Pak 89. Balu Shahi 90. Makhan Bara 91. Nan Khatai of Besan 92. Nan Khatai of Suji 93. Phaini 94. Ghaivar 95. Andarse 96. Andarse ki Goli 97. Khajle 98. Malpua Suji 99. Malpua of Atta 100. Jalebi 101. Bundi 102. Guldana 103 Dil Khushal 104. Patisha105. Khajur 106. Pinni Nishasta 107. Dhinda 108. Samosa Sweet 109. Chandrakala 110. Rasgulla Moong 111. Khera Patti 112. All Kinds of Gajak e) Namkeen: 113. Badam 114. Pista 115. Akharot 116. Chilgoza 117. Kharbuza seeds 118. Ratira 119. Kadu seeds 120. Seem seeds 121. Dal Biji 122 Potato Chips 123. Mongra 124 Dal Moong 125. Kabli Chana 126. Samosa 127. Dal Masoor 128. Saib .....

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..... al 104. Patisha105. Khajur 106. Pinni Nishasta 107. Dhinda 108. Samosa Sweet 109. Chandrakala 110. Rasgulla Moong 111. Khera Patti 112. All Kinds of Gajak e) Namkeen: 113. Badam 114. Pista 115. Akharot 116. Chilgoza 117. Kharbuza seeds 118. Ratira 119. Kadu seeds 120. Seem seeds 121. Dal Biji 122 Potato Chips 123. Mongra 124 Dal Moong 125. Kabli Chana 126. Samosa 127. Dal Masoor 128. Saib 129. Namak Para 130. Lachha Alu 131. Mathri 132. Mathri Bengali 133. Mathri Rewa 134. Mathri Punjabi 135. Mathri Sonth 136. Tikkia Sonth 137. Khasta Kachori 138. Bairwari 139. Puri 140 All kinds of Pakoras, 141. Curd Lassi. (f) curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles. 1.4.2008 9 to 31.03.2011 (a) Sweetmeats and Namkeens (b) Curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles. 01.04.2011 16 to 08-05-2016 [ Omitted] Sub-entry (a) 09-05-2016 39 39 [(a) Sweets and Namkeens and] (b) curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles. 86. .....

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..... Packaging machinery; (xx) Foundry machinery; (xxi) Agricultural machinery other than those mentioned elsewhere in any other Schedule; (xxii) Waste treatment plant and pollution control equipment manufacturing machinery; (xxiii) Machinery for printing industry; (xxiv) Machinery for iron and steel industry; (xxv) Machinery for refrigeration and cooling towers including air-conditioners; (xxvi) Cooling towers; (xxvii) Earth moving machinery; (xxviii) Spare parts, accessories and components 33 [(other than electric motors, switchgears and starters)] of the plant and machinery specified in items (i) to (xxvii). 87. 11.05.2005 2 Cottage cheese 88. 11.05. .....

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..... 11.05.2005 2 Fly ash 114. 11.05.2005 to 07.04.2011 2 Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. 08.04.2011 to 20.06.2011 15 (i) Bed-sheets, pillow covers and other made ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. (ii) (a) Industrial textile such as canvass belt, filter cloth etc, (b) Furnishing other then handloom furnishing. (c) Suitings. 21.06.2011 17 (i) Bed-sheets, pillow covers and other made ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. (ii) (a) Industrial textile such as canvass belt, filter cloth etc, (b) furnishings having sale price of more than ₹ 100/- per meter or per piece or per set, as the case may be, other then handloom furnishings. (c) Suiting having sale price of more than ₹ 500/- per meter. 115. 11.05.2005 2 Spectacles, parts and components thereof, contact lens lens cleaner 29 [ 11.05.2005 to 10.06.2013 Spectacles, Sunglasses, pa .....

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..... Sacred Thread 21-06-2012 24 Omitted 134. 11.05.2005 2 Tapioca 135. 11.05.2005 2 Mat locally known as madhur, madhur kathi or cyperus 136. 11.05.2005 2 Rattan, reed (in Malayalam) 137. 11.05.2005 2 Plantain leaves 138. 11.05.2005 2 Coconut fibre 139. 11.05.2005 2 Chalk stalk 140. 11.05.2005 2 Bamboo mating 141. 11.05.2005 2 Animal shoe nails 142. 11.05.2005 2 Husk including ground nut husk 143. 11.05.2005 2 Appalam, vadam vathal 144. 11.05.2005 2 Unprocessed green leaves of tea 145. 11.05.2005 2 Leaf plates and cups pressed or stitched 146. 11.05.2005 2 Agat .....

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..... Fittings for doors, window and furniture including (1) hinges-butt, piano, narrow, tee, parliament, handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers, (2) nails, screws, nuts and bolts, revets, cotter pins, staples, panel pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections, including slotted angles, shelves and accessories, (5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes. 1.4.2010 13 Omitted 167. 08.08.2005 4 All other scrap not included elsewhere in any Schedule of the Act. 168. 08.08.2005to 31.3.2010 4 Paint brushes. 1.4.2010 13 Omitted 169. .....

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..... 31.3.2010 10 Weights and Measures. 1.4.2010 13 Omitted 186 1.04.2008to 31.3.2010 10 Fibre board and particle board made out of agricultural wastes like Bagasse. 1.4.2010 13 Omitted [187 3.6.2008 11 Subject to the conditions specified in entry No. 1 of the Fifth Schedule to the Delhi value Added Tax Act, 2004, the following goods sold by Canteen Stores Department. (i) (a) All Goods made of glass including, glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrers. (b) Utensils, kitchenware and tableware made of glass or china clay. (c) Glazed earthenware. (d) Chinaware including crockery. (ii) Iron and steel safes and almirahs. (iii) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oil but not including tooth brushes, toothpaste, tooth powder and kumkum. (iv) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam.] 188 1.4 .....

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..... stituted vide Notification No. F.3 (11) Fin. (Rev-I)/2011-12/DS II/313, dated 21/06/2011 w.e.f. 21.06.2011. 18. Notification No.F.3(17)/Fin(Rev-I)/2011-12/DSIII/1420, dated 07/12/2011 w.e.f. 07-12-2011 19. Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 20. Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 21. Omitted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 before it was read as:- geometry boxes, colour boxes, crayons and pencil sharpners 22. Omitted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, before it was read as:- roli w.e.f. 21-06-2012 23. Omitted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 24. Omitted vide Notification No.F.7 (433)/Policy-II/VAT/2012/DSIII/461-462, Dated: 21/6/2012, w.e.f. 21-06-2012 25. Omitted vide Notification No. 3(18)/Fin(Rev-I)/2012-13/dsVI/265 Dated: 30/03/2013 w.e.f. 1.04.2013 . 26. Omitted vide Notification No. 3(18)/Fin(Rev-I .....

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