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		U.P.VAT-0% List
	Sl. No.	UP VAT	Uptt Rate	Commodity E.C. List	Delhi	Bihar	Madhya Pradesh	Rajasthan	Uttaranchal	Haryana
	1	Agricultural implements including sprayers & drip irrigation equipments - manually operated or animal driven or tractor or power driven; spare parts and accessories thereof .	0%
		(A) Agricultural implements - manually operated or animal driven - hand hoe or khurpa, sickle, spade, baguri, hand-wheel hoe, Budding / grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, raker, sprayer, duster and sprayer-cum-duste		Agricultural implements manually operated or animal driven	Exempt manually operated or animal driven Agricultural implements their spare parts components and accessories	Exempt-Agricultural implements manually operated or animal driven	Exempt-Agricultural implements manually operated or animal driven	Exempt Agricultural implements manually operated or animal driven or tractor or power driven spare parts and accessories thereof	Exempt Agricultural implements manually operated or animal driven or tractor driven and cart driven by animal	Exempt Agricultural implements and irrigation equipments used for agricultural purposes
		(B) Agricultural implements – Tractor or power driven - plough, harrow, cultivator or tiller, seed drill, fertilizer drill or fertilizer-cum-seed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridger, puddler, ditc	0%	Agricultural implements not operated manually or not driven by animal including sprayers & drip irrigation equipments including their parts & accessories- 4%	Agricultural implements not operated manually or not driven by animal their spare parts component & accessories 4%	Agricultural implements not operated manually or not driven by animal and spares part accessories and components thereof 4%	Agricultural implements not operated manually or not driven by animal 4%	Agricultural implements other than mantioned in schedule -1, - 4%	Agricultural implements not operated manually or not driven by animal or not driven by tractor 4%	(A)Exempt-Tractor drawn agricultural implements and power implements, (B) Agricultral tractors ,harvestors and attachments and parts thereof including tyrres,tubes and flaps of agricultural tractors-4%
	2	Aids & implements used by handicapped person	0%	Aids & implements used by handicapped person	Exempt	Exempt	Exempt	Exempt	Exempt	Exempt
	3	Animal shoenails	0%	Animal shoenails			Animal shoe nails-4%	Animal shoe nails-4%
	4	Aquatic feed; poultry feed including balanced poultry feed; cattle feed including balanced cattle feed; and cattle fodder including green fodder, chuni, bhusi, chhilka, choker, javi, gower, de-oiled rice polish, de-oiled rice bran, de-oiled rice husk, de-	0%	Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake.	Exempt - Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake.	Exempt-Aquatic feed, poultry feed & cattle feed, including grass, hay , straw husk of pulses,deoiled cake (oil cake),wheat bran and supplement,concentrates and additives of such feed.	Exempt-Aquatic feed, poultry feed & cattle feed, including feed supplements , concentrates & additives, grass,hay,straw, de-oiled cake including soya meal and cotton seed oil cake.	Exempt Aquatic feed, poultry feed & cattle feed, including grass, hay & straw,gwar, churi, gwar corma, supplement & husk of cereals pulses, concentrates & additives, & de-oiled cake.	Exempt Aquatic feed, poultry feed & cattle feed, and cattel fodder including green fodder chuni bhusi, chhilka , choker, javi, gower, de-oiled rice polish, de-oiled, rice bran, de-oiled, rice husk, de-oiled paddy husk or outer covering of pad	Exempt Animal feed that is to say Aquatic feed, poultry feed & cattle feed, including supplement concentrates & additives to these feeds, husk of pulses, and de-oiled cake.( including de-oiled rice bran)
	5	Bangles made of glass or lac.	Glass Bangles 0% other metal bangles 5%	All Bangles (except those made from precious metals)	Exempt-All Bangles (except those made from precious metals)	Exempt bangles made of any kind of materials except those made of gold ,silver & platinum	Exempt All kinds of bangles excluding those made of ivory or precious metals	Exempt-All types of bangles except those made from precious metals,[lac and its dana and products,chapadi,pairja and glass chaptons]	Exempt bangles of all kind except those made of presious metals, kumkum, bindi, alta, and sindoor and mehndi.	Exempt bangles made of any materials except precious metals / stones, steel kara
	6	Betal leaves	0%	Betal leaves	Exempt	Exempt	Exempt	Exempt	Exempt	Exempt
	7	Books and periodicals & journals including Braille books ,maps, chart & globe.	0%	Books and periodicals & journals including Braille books ,maps, chart & globe.	Exempt Books and periodicals & journals including ,maps, chart & globe.	Exempt Books , periodicals & journals excluding those specified elsewhere in this schedule or any other schedule but including ,braille books, maps, charts & globe.	Exempt Books and periodicals & journals ,maps,charts,globe,panchanges & almanacs	Exempt Books and periodicals & journals including maps charts & gloves	Exempt Books and periodicals & journals including maps charts & gloves	Exempt Books,journals, periodicals & journals incl,maps,chart and globe
	8	Coarse grains other than paddy, rice and wheat but including kutu, ramdana, signhara ( whether fresh , dried or boiled) kutu flour and singhara flour	4%	Coarse grains other than paddy, rice and wheat	Exempt- Coarse grains other than Paddy,rice, wheat and pulses	Exempt-Coarse grain that is to say all grains other than paddy,rice and wheat	Exempt food grains and cereales excluding pulses	Exempt Coarse grains, namely maize, jowar, bajra & flour therof	Exempt Coarse grains excluding paddy, rice and wheat but including kutu, ramdana, signhara ( whether fresh , dried or boiled) kutu flour and singhara flour	Exempt Coarse grains, that is to say-jowar, bajra ,maize& flour therof
			0%	Kuttoo atta				Exempt Kuttu, Singhara, Rajgira including atta thereof, Sanwakhya and Sabudana.-0%
	9	Condoms and contraceptives	0%	Condoms and contraceptives	Exempt	Exempt	Exempt-Condoms and contraceptives including contraceptive pills	Exempt	Exempt	Exempt
	10	Cotton & silk yarn in hank	4%	Cotton & silk yarn in hank	Exempt Cotton & silk yarn in hank and cone	Exempt	Exempt	Exempt	Exempt
	11	Charkha, Amber Charkha, Handlooms (including pitlooms, frame looms, light shuttel looms, and paddle looms); implements used in the production of khadi / khaddar; handloom fabrics and parts therof; Khadi garments & goods & made-ups to be notified by States	0%	(a) Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi (b) Khadi garments/ goods & made-ups to be notified by states	Exempt-Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi	Exempt-Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi	Exempt Charkha, Amber Charkha, Handlooms, (including pitlooms , frame looms, light shuttel looms, and paddle looms), implements used in the production of khadi/ khaddar and parts therof, handloom fabrics, khadi cloth,Gandhi topi,garments and m	Exempt Charkha, Amber Charkha, Handlooms, and their parts and accessories Handloom fabrics and Gandhi Topi all khadi garments / goods and made ups	Exempt Charkha, Amber Charkha, Handlooms,	Exempt-Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi
	12	Curd, Lassi, butter milk, fresh milk, pasteurised milk and separated milk.	Lassi 4% Butter 8% Milk & Curd 0%	Curd, Lussi, butter milk & separated milk.	Exempt-Curd, Lussi, butter milk & separated milk.	Exempt-Curd, Lussi, butter milk & separated milk.	Exempt-Curd, Lussi, butter milk & separated milk.	Exempt-Curd, Lussi, butter milk & separated milk.	Exempt Fresh milk & pasteurised milk,butter milk,separated milk,curd and lassi	Exempt Curd, Lussi and butter milk
	13	Electrical energy	0%	Electrical energy	Exempt	Exempt	Exempt	Exempt	Exempt	Exempt
	14	Earthen pot and all other goods of clay made by kumhars (potters) excluding ceramic pots and articles	5%	Earthen pot	Exempt-Earthen pot	Exempt Earthen pot but not including ceramic pot Idols toy and doll made of clay,Clay lamp	Exempt Earthen pot made by kumhars (potters)	Exempt Earthen pot	Exempt Earthen pot and all other goods of clay manufactured by potterer	Exempt Earthen pots but not including crockery
	15	Fire wood except Casurina & Eucalyptus timber.	0%	Fire wood except Casurina & Eucalyptus timber.	Exempt-Fire wood except Casurina & Eucalyptus timber.	Exempt	Exempt -Fire wood except Casurina & Eucalyptus timber.	Exempt Fire wood except Casurina & Eucalyptus timber. Gober ke kande	Fire wood 4%	Exempt fire wood and wood charcoal
	16	Fresh plants, saplings and fresh flowers	0%	Fresh plants, saplings and fresh flowers	Exempt	Exempt	Exempt	Exempt-Fresh plants, saplings and fresh flowers( including mahua flower)	Exempt	Exempt
	17	Fried & Roasted Gram-Exempt	0%	Fried & Roasted Gram-4%	4%	Fried gram and roasted gram-4%	Parched / roasted / fried gram-4%	Fried gram-4%
	18	Fishnet, fishnet fabrics, fish seeds, prawn / shrimp seeds.	0%	Fishnet, fishnet fabrics, fish seeds, prawn / shrimp seeds.	Exempt-Fishnet, fishnet fabrics, seeds of fish,prawn and shrimp seeds	Exempt-Fishnet, fishnet fabrics, seeds of fish,prawn and shrimp	Exempt Fishnet & Fishnet fabrics .	Exempt	Exempt	Exempt Fishnet & Fishnet fabrics .
	19	Fresh vegetables and fresh fruits including potato and onion ,Garlic & ginger	0%	Fresh vegetables & fruits	Exempt-Fresh vegetable and fruits	Exempt Fresh vegetables including potato and onion& fresh fruits	Exempt Fresh vegetables and fresh fruits including( potato, onion and sugarcane )	Exempt-Fresh vegetables & fruits	Exempt fresh fruits and vegetables including garlic and ginger, fresh fruit juice and fruit shakes like mango shake	Exempt fresh fruits and freshvegetables including garlic and ginger, but not including red chilles
			0%	Garlic & ginger	Exempt	Exempt fresh Garlic & ginger	Exempt fresh Garlic & ginger excluding dried ginger	Exempt Garlic & ginger dried vegetable e.g. kair sangari but excluding chilies, when not sold in sealed containers	Exempt fresh fruits and vegetables including garlic and ginger, fresh fruit juice and fruit shakes like mango shake	Exempt fresh fruits and vegetables including garlic and ginger, but not including red chilles
	20	Handloom cloth of all kinds, handloom duries, handloom shawl and lois whether plain, printed, died or emboidered.-Exempt		Handloom woven gamcha-4%	Exempt Khadi garments, bags and made-ups	Exempt Khadi ready made garments and khadi made-ups	Exempt Charakha, Amber Charakha, handlooms including pit looms, frame looms, light shuttle looms and paddle looms, implements used in the production of khadi / khaddar and parts thereof, handloom fabrics, Khadi cloth ,Gandhi Topi,	Exempt Charkha, Amber Charkha, Handlooms and their parts and accessories, Handloom fabrics and Gandhi Topi, All khadi garments/ goods and made ups.-0%	Exempt-Handloom fabrics of all kinds,whether plain,printed,dyed or embroidered,including dhotis,sarees,bed-sheets,bed-covers,chhaddars,table cloth,pillow covers,handkerchieves,scarfs,napkins,dusters,lois,lihafs,jholas,hemmed and fringed towels,orhanis and
	21	Human Blood & blood plasma	0%	Human Blood & blood plasma	Exempt blood including blood component	Exempt Human blood and blood plasma-0%	Exempt Human blood and human blood plasma-0%	Exempt Human blood and blood plasma	Exempt (i) Human blood, blood plasma, red cells and platelets. (ii) Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processing including c	Exempt Human blood including blood component like platelates, red blood corpusles (RBC), plasma, anti hemophilic factors, albumin and gamma globulin,
	22	Indigeneous handmade musical instruments	12%	Indigeneous handmade musical instruments	Exempt	Exempt	Exempt-Indigeneous handmade musical (instruments,hand made ,soap,(handmade paper and hand made dant manjan and hand made utencils	Exempt Indigeneous handmade musical instruments, components & parts thereof	Exempt-Indigeneous handmade musical instruments	Exempt
	23	Kumkum, Bindi, Alta & Sindur, roli, mahawar, mehndi leaves and its powder, kajal, surma, hairpins, hairband, hair clip, (other than that of precious metal), rubber band , safety pin , chutila, bichhia and rakhi.	0%	Kumkum, Bindi, Alta & Sindur, Rakhi	Exempt-Kumkum, Bindi, Alta & Sindur,	Exempt-Kumkum, Bindi, Alta & Sindur, Raki	Exempt Kumkum, Bindi, Alta & Sindur , kajal, mehndi, bichhia, mangalsutra, rakhi and ornaments of kathir, german silver or aliminium	Exempt Kumkum, Bindi, Alta & Sindur , mahawar, mehndi,leaves and its powder kajal, surma, hairpins, hairband,hair clip, (other than that of presious matels) , rubber band , seftey pin ,chutila, Rakhi and Sacred thread, comm	Exempt bangels of all kind except those made of precious metals, kumkum, bindi, alta, and sindoor, rakhi	Exempt -Kumkum, Bindi, Alta & Sindur,

	24	Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock.	0%	Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock.	Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, poultry eggs , livestock and animal hair.	Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, and dry fish commanly known suktki mach eggs and livestock.and animal hair	Exempt Meat, fish, prawn & other acquatic products ( when not cured or frozen), eggs, livestock,animal hair and fish/prawn/shrimp seeds	Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock and animal hair	Exempt Meat, fish, prawn & other acquatic products when not cured or frozen or processed or tined and eggs, poultry and livestock.	Exempt Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock including live poultry birds.
	25	National Flag	0%	National Flag	Exempt	Exempt	Exempt	Exempt	Exempt	Exempt
	26	Organic manure	0%	Organic manure	Exempt	Exempt	Exemp-Organic manure including dun(Gobar) and products of dung and bio-fertilizers	Exempt	Exempt	Exempt
	27	Pappad, aam papar, kachri, sewaiya, mungauri, bari except soyabean bari.	0%	Pappad	Exempt pappad and bari	Exempt-Pappad,commonly known as papar	Exempt-papad, hand mad and unbranded bari	Exempt - Pappad, bari, mongwari	Exempt Pappad, kachri, sewaiya, mangwari, bari, and soysbeen bari (excluding soysbeen bari sold in airtight packets)	Exempt-pappad
	28	Prasdam bhog or mahabhog, panchamrit, misri, batasa , vibhuti sold by religious institutions,	10%	Prasdam bhog or mahabhog by religious institutions	Prasadam by religious institutions-4% [Religious pictures nor for use as calenders-Exempt]		Prasad,Bhog or Mahabhog by religious institutions-4%	Exempt Prasdam by religious institutions ,panchamritam, namkatti and vibhuti	Exempt Prasadam sold by religious institutions
	29	Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form.	0%	Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form.	Exempt Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose in book form	Exempt Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note when sold to the Reserve Bank of India & Cheque loose or in the book form. But does not include Ist day cover,folder	Exempt Cartridge paper, non-judicial and judicial stamps of all types used for payment of stamp duty or court fees sold by Government Treasuries, postal items like envelope, post card etc. sold by Governme	Exempt Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope,postcard etc. sold by Govt. rupee note & cheques.-0%	Exempt non-judicial stamps paper sold by Government Treasuries, postal items like envelopes, post card etc. sold by Government, rupee note when sold to the Reserve Bank of India and cheques,	Exempt Judicial and Non-judicial stamp , Entertainment duty stamps, Passenger and goods tax stamp, standard watermarked petition paper, philatelic stamp, Postal stationery and refund adjustment order
	30	Raw wool including animal hair.	Raw wool 5% Animal hair 0%	Raw wool including animal hair.	Exempt Raw wool	Exempt Raw wool	Exempt Raw wool	Exempt Raw wool and waste thereof	Exempt Raw wool	4% Raw wool and its waste , animal hair
	31	Semen including frozen semen	0%	Semen including frozen semen	Exempt	Exempt	Exempt	Exempt	Exempt-Semen including frozen semen of animals	Exempt
	32	Slate and slate pencils; takthi; Chalk stick and chalk powder.	0%	Slate and slate pencils	Exempt Slate and slate pencils-0% ; Takhti, Chalk stick-4%	Exempt	[Exempt - Slate, slate pencils and chalk sticks], Takhti-4%	Exempt Slate and slate pencils-0% ; Chalk stick, Takhti and unbranded school bags upto Rs. 200/--0%	Exempt - Slate,slate pencil,takhti and wooden scale and duster.	Exempt Slate, slate pencils and chalks, Takhti(used by student and school)
	33	Silk worm laying, cocoon & raw silk.	0%	Silk worm laying, cocoon & raw silk.	Exempt	Exempt	Exempt Cocoons of all types including silk worm laying and raw silk	Exempt-Silk worm laying, cocoon & raw silk.	Exempt-Silk worm laying, cocoon & raw silk.	Exempt
	34	All seeds other than oilseeds	Certified seeds 0% Non-Certified 4%	All seeds other than oilseeds	Exempt All seeds other than oil seeds-	Exempt Seeds of all varieties other than those specified elsewhere in this schedule or in any other schedule	Exempt All seeds, certified or truthfully treated, other than methi, dhania and the seeds which are covered by the term “oil seeds” as specified in clause (vi) of the Section 14 of the Central Sales Ta	Exempt Seeds of grass, vegetables and flowers; seeds certified by the certification agency under the Seeds Act, 1966 (54 of 1966), when sold in sealed bags or containers.	Exempt- Seeds of all kinds other than oil seeds	Exempt Truthfully labelled seeds or Seeds certified by the certification agency under the seed act 1966 (54 of 1966) when sold in sealed bags or containers
	35	Tender green coconut	0%	Tender green coconut	Exempt	Exempt Tender green coconut commonly known as daab.	Exempt	Exempt Tender green coconut and watery coconut	coconut in shell and seprated kernel of coconut, and tender green coconut-4%	Exempt
	36	Bread (branded or otherwise).excluding pizza bread	0%	Bread (branded or otherwise).	Exempt Bread ( branded and unbranded)	Exempt bread except pizza bread containing any type or fruit or vegetable	Exempt	Exempt bread ( branded or otherwise )excluding pizza bread	Exempt Bread of all types other than pizza bread, and buns and rusks	Exempt Bread except pizza bread
	37	Salt (branded or otherwise); Kala namak; sendha namak.	0%	Salt ( branded or otherwise).	Exempt Common Salt (Processed or unprocessed).	Exempt Salt	Exempt Salt	Exempt	Exempt	Exempt common salt
	38	Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed container.	0%	Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed container.	Exempt Water other than (i)aerated, mineral, distilled, medicinal, ionic, battery, demineralized water, and i) water sold in sealed container.	Exempt Water, other than – (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and (ii) water sold in sealed container	Exempt Water, other than – (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and (ii) water sold in sealed container	Exempt Water other than aerated, mineral, distilled,medicinal, ionic, battery, de-mineralized water and water sold in container.-	Exempt Water, other than – (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and (ii) water sold in sealed container	Exempt-Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised waterand water sold in sealed container.
	39	Items covered by PDS (except Kerosene).	0%	Items covered by PDS (except Kerosene).	Exempt	Sale of goods,other than Kerosene oil,by Public Distribution System(PDS) Shops-Exempt			Food grains and other goods excluding Kerosene oil sold through Public Distribution System-0%
	40	Sacred thread, commonly known as yagnapobit	0%	Sacred thread, commonly known as yagnapobit	4% Sacred thread	Exempt	Exempt Ygyopavit or janeu	Exempt Rakhi and Sacred thread, commonly known as yagyopavit, harmala (mala made of cotton / silk / zari yarn), mod, turra, kalangi and mangalsutra.	Exempt Sacred thread, commonly known as yagnapobit and rudrakash, rudraksha mala and tulsi kanth mala	Exempt
	41	Incense sticks commonly known as agarbati, dhupkathi or dhupbatti, hawan samagri including dhoop agarbatti , sambrani or lohbana.-Exempt	. 0%	Incense sticks commonly known as agarbati, dhupkathi or dhupbati.-4%	Incense sticks commonly known as agarbati, dhup kathi or dhup bati.-0%, Hawan samagri-Exempt	Agarbatti.-4% [Incense sticks commonly known as agarbatti,dhoo katho,dhoopbarti and hawan samagri including sombrani and lohbana-]Exempt	Handicrafts and incense sticks commonly known as agarbatti, dhupkathi or dhupbatti, hawan samagri including lobhan and gugal.-exempt	Loban, dhoop, handmade agarbatti, deepak, puja ki ghanti, puja ka chopda, shankh, roli and moli.-exempt	exempt-Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana	Incense sticks commonly known as agarbati, dhup kathi or dhup bati.-4%
				Hawan Samagri including dhoop agarbatti sambrani or lobhana				Hawan Samagri including agarbatti sambrani -4%		Hawan samagri when sold in sealed packets or containers-Exempt
	GOODS OF LOCAL IMPORTANCE- EXEMPTED
	S.no.	UP VAT	UPTT Rates	Commodity E.C. List	Delhi	Bihar	Madhya Pradesh	Rajasthan	Uttaranchal	Haryana
	1	Chikon Products and banarasi silk sarees	0%	Chikon Products	Chikon products-4%			Chikon Products-4%
	2	Leaf plates and cups excluding -pressed or stitched	10%	Leaf plates and cups-pressed or stitched	Leaf plates and cups-0% ;Leaf plates and cups-pressed or stitched-4%	Leaf plates and cups-4%	Leaf plates and cups-pressed or stitched-0%	Exempt- Leaf plates and cups -pressed or stitched	Exempt- Leaf plates and cups -pressed or stitched	Leaf plates and cups-4%
	3	Kites	10%	Kites	Kite.-4%	Kite-Exempt	Kite-Exempted	Kites,manja and churkhi-0%
	4	Kirpan , Religious pictures not for use as calendar	0%	Kirpan	Kirpan-4%		Kirpan-4% ,Religious pictures not for use as calender-4%	Exempt -Kirpan	Exempt Kripan used by sikhs and gorkhali khukhri
			0%	Religious pictures not for use as calendar	Exempt			Exempt Religious pictures not for use as calendar (religious picture tiles,panchang) and dols of deities made of stone or marble	Exempt Religious pictures not for use as calendar or publicity meterial and idols made of clay and hand made religious idols of stone
	5	Muddhas made of sarkanda, phool bahari jhadoo and unbranded broom stick	Seenk broom-0% other brooms-10%	Muddhas made of sarkanda, phool bahari jhadoo	Exempt-Muddhas made of sarkanda,phool bahari / jhadoo		Exempt-Muddhas made of sarkanda, phool bahari jhadoo	Exempt Muddhas made of sarkanda, ban, moonj,phool buhari jhadoo and Unbranded broomsticks	Exempt Broom sticks muddhas made of sarkanda, phool, bahari jharoo	Exempt-Muddhas made of sarkanda, phool bahari jhadoo
			10%	Unbranded broomsticks
	6	Puffed rice, commonly known as Poha, Murmura and lai, Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi parched paddy or rice coated with sugar or gur, commonly known as Murki and Sattu	0%	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi parched paddy or rice coated with sugar or gur, commonly known as Murki	Exempt Murmuralu, pelalu, atukulu,Puffed rice, commonly known as Muri, chira ,murki etc, Poha, Murmura and lai Sattu-4%	Exempt- puffed rice,commonly known as murhi;flattened or beatenrice (poha),commonly known as shura;parched rice,commonly known as khoi;murmura;lai;mukundana;lakhtho;tilkut;anarsa;litti and chokha.	Exempt Murmuralu, pelalu, atukuu,Puffed rice,muri, Poha, murmura and Lai [ Murmuraku,pelalu,atukulu,puffe rice,muri,murki (other than the goods specified in Schedule I)-4%	Exempt Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi,.kheel, murmura, poha, parched gram	Exempt Chiwra laya(murmura) , lava kheel, poha, sattu and parched , fried and roasted gram	Exempt Reveri, gajak murmura and phulian
	7	Handicrafts including wooden handicraft but excluding wooden furniture.	0%	Handicrafts	Handicrafts-4%	Exempt Handicrafts ,household articles made of brass and bell metel		Exempt Handicrafts including blue pottery and puppets
	8	Handmade glass phials of capacity not more than 25 ml. manufactured by himself.
	9	Handloom durries; handwoven tat-patti, gudri
	10	Wooden toys
	1% List
	S.no	UP VAT	UPTT Rates	Commodity E.C. List	Delhi	Bihar	Madhya Pradesh	Rajasthan	Uttaranchal	Haryana
	1	Gold ,silver and other precious metals,articles of gold,silver and precious metals including jewellery made of gold,silver and precious metals.	1%	Gold and silver & platinum ornaments	Articles of Gold, Silver and Precious Metals including Jewellery made from gold, silver and precious metals-1%	Gold, silver and other precious metals-1%, Articles of gold, silver and precious metals including jewellery made of gold, silver and precious metals-1%	Articles of gold and silver , including coins, bullion and specie-1% Gold and silver ornaments - 1% Nobel metals such as platinum,iridium,	Jewelery,ornaments and articles made of Gold,silver,platinum and other precious metals and alloys with or without precious or semi-precious stones including diamonds (work of gold and silver- 1%	Gold, silver, platinum and other precious metals-1% Articles of gold, silver, platinum and other precious metals including jewellery made of gold, silver, platinum and othe rprecious metals - 1%	Gold, silver, other precious metals,precious stones - 1% Articles including jewellery made of gold, silver other precious metals, precious stone- 1%
	2	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%	Precious stones including Agate	Precious stones, semi precious stones-1%	Precious stones-1%	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%	Precious and semi precious gems and stones synthetic gems and stones (including kharad), pearls ( whether real or cultured), agate and diomond .-1%	precious and semi precious stones-1%	precious metals, precious stone-1%
	3	Bullions and species	1%	Bullions	Bullion-1%		Bullion-1%	Bullion-1%
	4					Paddy, rice, wheat , pulses,Flour,Atta,Maida,Suji and Besan -1%		[All types opf pulses whether whole,split or broken form including thereof]-1% * This shall remain in force upto 31-3-2006 unless withdrawn earlier
	4%
Sl. No.	Sl. No.	UP VAT	Uptt Rate	Commodity E.C. List	Delhi	Bihar	Madhya Pradesh	Rajasthan	Uttaranchal	Haryana
1	1	Acids	4%	Acids	4%	4%	4%	4%	4%	4%
3	2	All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) teleprinters wirless equipments and parts thereof	4%	All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc	All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc	All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) and spare parts components and accessories thereof 4%	All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX)-4%	All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) and components and parts thereof 4%	All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) teleprinters wirless equipments and parts thereof 4%	All equipments for communications such as, private branch exchange(PBX) & Elect. Private Automatic Branch Exch.(EPABX) etc 4%
4	3	All intangible goods like copyright, patent, rep. license etc.	5%	All intangible goods like copyright, patent, rep. license etc.	All intangible goodslike copyright,patent,rep license,goodwill etc.-4%	(a) Exempt- Duty intitlement passbook DEPB (b) All intangible goodslike copyright,patent & replenishment(Rep) license, other than those specified elsewhere in this schedule or any other schedule.-4%	All intangible goods like copyright, patent, rep license, etc.-4%	All intangible goods like copyright, patent, rep license, etc.-4%	All intangible goods like copyright,patent,rep license, etc.-4%	All intangible goods e.g.copyright,patent,rep license, duty entitlement passbook -4%
5	4	All metal Castings	Iron & steel casting 4% Other casting 8%	All metal Castings	Castings including all metals castings -4%	Cast iron castings other then those specified elsewhere in this schedule or in any other schedule-4%	All metal Castings 4%	All metal castings and manholw covers made of cast iron casting-4%	All metal castings -4%	Castings -4%
6	5	All other goods of local importance not notified by states as tax free goods	10%	All other goods of local importance not notified by states astax free goods
7	6	All types of yarn other than cotton & silk yarn in hank & sewing thread ,cotton waste yarn	4%	All types of yarn other than cotton & silk yarn in hank & sewing thread & waste	All types of yarn other than cotton & silk yarn in hank & sewing thread 4%	All types of yarn including jute yarn and jute twin and swing thread but excluding cotton & silk yarn in hank 4%	All types of yarn (other than cotton & silk yarn in hank) & yarn waste & sewing thread 4%	All types of yarn other than cotton & silk yarn in hank & sewing thread & waste 4%	All types of yarn including polyester fibre yarn and staple fibre yarn other than cotton & silk yarn in hank & sewing thread 4%	All types of yarn including sewing thread and waste of all types of yarn 4%
8	7	All utensils including pressure cookers/pans except utensils made of precious metals	Indian 5% mported 20%	All utensils including pressure cookers/pans except utensils made of precious metals	All utensils and cutlery items (including pressure cookers/pans) except those made of precious metals-4%	4%	All kinds of utensils and enamelled utensils including pressure cookers and pans, but excluding utensils made of precious metals-4%	All utensils including pressure cookers/(pans and cutlery but excluding) utensils made of precious metals-4%	4% All utensils (including pressure cookers/pans) buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and enamalled utensils	All metals utensils including pressure cookers/pans except utensils made of precious metals
9	8	Aluminium conductor steel reinforced (ASCSR)	2.50%	Aluminium conductor steel reinforced (ASCSR)	12.5%	Aluminium conductor steel reinforced, All aluminium conductor (AAC), and all aluminium alloy conductors (AAAC)-4%	Aluminium conductor steel reinforced (ACSR), AA/ AAA conductors-4%	12.5%	Aluminium conductor steel reinforced (ACSR)-4%	Aluminium conductor steel reinforced cables-4%
10	9	Arecanut powder and betel nut	10%	Arecanut powder and betel nut	Arecanut powder and betel nut-4%	Arecanut powder and betel nut-4%	Arecanut powder and betel nut(other than sweetened and/ or scented betel nut)-4%	Arecanut powder and betel nut-4%	Arecanut powder and betel nut-4%	Arecanut powder and betel nut-4%
	10	Audio & Video Cassettes
11	11	Articles made of rolled gold and imitation gold; ornaments of kathir, german silver and aluminium.	0%	Articles made of rolled gold and imitation gold		Articles made of rolled gold and imitation gold and all type of imitation jwellery 4%	articles and ornaments made of rolled gold and imitation gold, imitation jewellery. 4%	articles made of rolled gold and imitation jwellery 4%	Imitation jewellyer-4%	Imitation jewellyer-4%
12	12	Bagasse	10%	Bagassee	Sirali, Bageshi, barroo, dat leaves baskets made of bamboo-4%	4%	4%	Sirali, Bageshi, barroo, dat leaves baskets handmade sooma and germa, made only a bamboo-4%	4%
13	13	Bamboo	Indian 8% Imported 10%	Bamboo	Bamboo-4%	Bamboo including spilit bamboo and cut bamboo-4%	Bamboo-4%	Bamboo-4%	Bamboo-4%	Bamboo-4%
14	14	Basic chromium sulphate, sodium bi chromate, bleach liquid	4%	Basic chromium sulphate, sodium bi chromate, bleach liquid	Basic chromium sulphate, sodium sulphate, magnesium sulphate, ferrous sulphate.	Basic chromium sulphate, sodium bi-chromate;and bleach liquid-4%	Basic chromium sulphate-4%	4%	Basic chromium sulphate, sodium bi-chromate; -4%	Basic chromium sulphate, sodium bi-chromate; -4%
15	15	Bearing including plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleevs locknuts , lock washers clamps and rolling elements	8%	Bearings	bearing including plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleevs locknuts , lock washers clamps and rolling elements 4%	bearing including plumnes blocks, housing for bearing locate rings and covers adopter with drawl sleevs locknuts , lock washers clamps and rolling elements 4%	Bearing -4%	Bearing (its component) -4%	Bearing -4%	bearing exept auto parts 4%
16	16	Bed sheet, pillow cover & other textile made ups excluding those made on handloom.	Bed sheet 0% Pillow cover & Other made ups. 5%	Bed sheet, pillow cover & other textile made ups.	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.-4%		Readymade garments, made up of fabric including towel (sale price of which exceeds rs. One hundred), (blanket, socks, ties, branded pillow covers)-4%	Bed sheet , Pillow cover excluding pillow cover upto Rs. 25/- per item) and Other textile made ups. 4%	Bed sheet Pillow cover & Other made ups. 4%
17	17	Beedi leaves and Tendu leaves	16%	Beedi leaves and Tendu leaves	Beedi leaves-4%	Beedi leaves-4%	Tendu leaves 25.3%	beedi leaves &Tendu leaves-4%		Beedi leaves-4%
18	18	Beltings of all kinds	8%	Beltings	Beltings-4%	Beltings of all varities and descriptions-4%	Beltings of all varities and descriptions-4%	Beltings-4%	Beltings of all varities and descriptions-4%	Beltings-4%
19	19	Bicycles, tricycles, cycle rickshaws & parts, tyres & tubes thereof.	8%	Bicycles, tricycles, cycle rickshaws & parts, tyres & tubes thereof.	Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof-4%	Bicycles, tricycles, and cycle rickshaws and their spare parts, accessories and component including tires, tubes thereof.-4%	Bicycles, tricycles, cycle rickshaws and parts (including tyre and tubes) and accessories thereof-4%	Bicycles, tricycles, cycle rickshaws and parts, component tyres and tubes and accessories thereof-4%	Bicycles, tricycles, cycle rickshaws and parts, tyres and tubes thereof-4%	Bicycles, tricycles, cycle rickshaws and parts thereof-4%
20	20	Bio-fertilizers, chemical fertilizers, micro-nutrients and also plant growth promoters & regulators, herbicides, rodenticide, insecticide, weedicide and pesticides.	Chemecial fertilizers 6.5% pesticides & insecticide 5%	Bio-fertilizers & Micro-nutrients also plant growth promoters & regulators, herbicides, rodenticide, insecticide, weedicide etc.	Fertilizers, pesticides, weedicides, insecticides, herbicides, rodenticides and plant growth regulator other than those coverded in schedule-I-4%	Bio-fertilizers and micro nutrients, plant growth promoters and regulators ,4%	Chemical fertilizers, gypsum, micro-nutrients, plant growth promoters and regulators, pesticides, weedicides, insecticides, rodenticide and herbicides other than mosquito and insect repellents such as jet mat, good knight mat, mosquito coils -4%	Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides, weedicides -4%	Chemical fertilizers, micro-nutrients, plant growth promoters and regulators, and their herbicides, rodenticide, insecticides, weedicides and pesticides-4%	Chemical fertilizers & gypsum-Exempt pesticides, weedicides and insecticides but not excluding mosquito repellants-4%
				Chemical fertilizers, pesticides, weedicides, insecticides, micronutrients.	Fertilizers , pesticides, weedicides and insecticides-4%	Chemical fertilizers, basic slag, pesticieds, weedicies, insecticides,germicides, fungicides, herbicides other than bleeching powder-4%
21	21	Bio-mass briquettes	10%	Bio-mass briquettes	4%	4%			Exempt	4%
22	22	Bitumen	20%	Bitumen		Bitumin 4%	Bitumin and coal tar- 4%	Bitumin 4%	Bitumin 4%	Bitumin 4%
23	23	Bone meal	4%	Bone meal	Bone meal-4%	Bone meal-4%	Bone meal-4%	Bone meal-4%	Bone meal-4%	Bone meal, crussed bone, bones, bone sinews and burnt bones-4%
24	24	Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials).	Plastics buckets 8% other containers 5%	Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials).	Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials).	House hold goods such as jug, mug Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials)	Buckets, ghamela, tasala and tagadi made of iron & steel, aluminium, plastic or other materials (except precious materials) and crow bar.	Buckets made of iron and steel, aluminium, plastic or other material(except precious material)-4%	All utensils (including pressure cookers/ pans), buckets and containers made of aluminium, iron and steel, plastic and other materials except precious metals and enamalled utensils.-4%	12.5%
25	25	Candles	4%	Candles	4%	4%	4%	4%	4%	4%
	26	Machinery, equipment, appartus, tools, moulds, dies and component spare parts, accessories thereof.
27	27	Castor oil	Castor seed oil-4%	Castor oil	4%	4%	4%		4%	4%
28	28	Centrifugal & monoblock submersible pumps sets including hose-collar, hose sockets, hose connector, hose click, hose nipple, foot walve and delta starter for water handling parts thereof	10%	Centrigugal & monobolic & submersible pump sets for water handling & parts thereof	Centrifugal, monobloc and submersible pumps and parts thereof-4%	motor operated, electrically or otherwise and centrifugal and monoblock and submersible pumps and spare parts component and accessories thereof-4%	Centrifugal and monoblock and submercible pumps and pumping set and parts thereof-4%	Centrifugal , monoblock (Diesel engine upto 10 h.p.) and submersible pumps sets including hose-collar, hose sockets, hose connector, hose click, hose nipple, foot walve and delta starter for water hadling and parts thereof-4%	Centrifugal & monoblock submersible pumps sets and parts thereof-4%	Pump set below 5 H.P. -4%
29	29	Chemicals including caustic soda, caustic potash, soda ash, bleaching powder, sodium bi carbonate, sodium hydro sulphate, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate; acid slurry, trisodium phosphate, sodium tripoly phosphate, sod		Chemicals including caustic soda, caustic potash, such ash, bleaching powder, sodium bi carbonate, sodium hydro sulphate, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate acid slurry, trisodium phosphate, sodium tripoly, phosphate, sod	Chemical elements doped for use in electronic in the form of disc, wafers or similar forms; chemical compounds doped for use in electronics.-4%	Chemical elements doped for use in electronic in the form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-4%	Chemical elements Doped in the form of disch wafers or similar forms chemical compounds doped-4%	Chemical elements doped for use in electronic in the form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-4%	Castic soda, Castic potash, soda ash-4%	Chemical elements doped for use in electronic in the form of disk, wafers or similar forms; chemical compounds doped for use in electronics.-4%
31	30	Clay including fire clay, fine china clay and ball clay.	0%	Clay including fire clay, fine china clay and ball clay.	Clay including fire clay, fine china clay and ball clay-4%	Clay including fire clay, fine china clay and ball clay-4%	Clay including fireclay, fine china clay and bal clay-4%	Clay including fire clay, fine china clay and ball clay-4%	Clay including fire clay, fine china clay and ball clay-4%	Clay including fire clay- 4%
32	31	Coal tar, tar coal and charcoal.-4%	Coaltar-4% Charcoal-5%	Charcoal-Exempt	Coaltar-4% Charcoal-Exempt	Coaltar-4% Charcoal-Exempt	Bitumen and Coaltar-4% Charcoal-Exempt	Coaltar-4% Charcoal-Exempt	Charcoal-4%	Charcoal-Exempt
7	32	Coconut in shell & separated kernel of coconut other than kopra-4%	0%	Coconut in shell & separated kernel of coconut other than kopra-Exempt	Coconut in shell and separated kernel of coconut -Exempt			4%	Coconut in shell and separated kernel of coconut and tender green coconut-4%
33	33	Coffee beans & seeds, cocoa pod & beans, green tea leaf & chicory	12%	Coffee beans & seeds, cocoa pod & beans, green tea leaf & chicory	Coffee beans and seeds, cocoa pod, green tea leaf and chicory, -4%	Coffee beans, cocoa pod, and chicory-4%	Coffee beans and seeds, cocoa pod, green tea leaf and chicory-4%	Coffee beans and seeds, powder, cocoa pod, green tea leaf and chicory-4%	Coffee powder and all forms of coffee including french coffee beans and seeds , cocoa pod, green tea leaf & chicory-4%	Coffee beans & seeds, cocoa pod, green tea leaf & chicory-4%
34	34	Coir & Coir products excluding coir mattresses	10%	Coir & Coir products excluding coir mattresses	4%	4%	4%	4%	4%	4%
35	35	Combs	0%	Combs	4%	4%		4%	4%
36	36	Computer stationery	10%	Computer stationery	4%	4%	4%	4%	4%	4%
38	37	Cotton & cotton waste	Cotton 4% Cotton waste 5%	Cotton & cotton waste	Cotton and cotton waste-4%	Cotton and cotton waste-4%	Cotton and cotton waste-4%	Cotton and cotton waste-4%	Cotton and cotton waste-4%	Cotton waste, woolen waste-4%
39	38	Crucibles	10%	Crucibles	4%	4%	4%	4%	4%	4%
40	39	Cups and glasses of paper & plastics.	10%	Cups and glasses of paper & plastics.	4%	4%	4%	cups, glasses , plates, foras and spoons made of paper, plastic or thermocoal, disposable food packing, container, tooth picks, straw, aluminium house foil and tissue paper-4%	Cups and glasses and plates of paper & plastics. 4%	Paper and plastic cups, paper pulp moulded trays-4%
	40	Iron and steel, coal and coke in all its forms, crude oil, hide and skin (excluding animal hair), liquid petroleum gas for domestic use and jute as defined under section 14 of the Central Sales Tax Act, 1956.					(i) Aviation turbine fuel sold to a Turbo-Prop Aircraft; (ii) Coal and coke (iii) crude oil (iv) hide and skin (v)Iron and Steel (vi) Jute (vii) OIl seeds (viii) Liquefied Petroleum Gas (LPG) for domestic use, as specified in Sec-14 of the C
42	41	Drugs & Medicines including vaccines, syringes & dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade.	8%	Drugs & Medicines including vaccines, syringes & dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade.	Drugs & Medicines including bulk drugs-4%	Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the license issued under the Drugs and cosmetics Act-1940.	4%	Drugs and medicines including vaccines , syringe and dressing medicated ointment produced under drugs licence, light liquid paraffin of IP grade.-4%	Drugs & Medicines and pharmaceutical prepration (Allopathic, Ayurvedic, Homeopathic & Unani) including vaccines, syringes and dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade-4%	Bulk drugs, drugs and medicines including vaccines, medicated ointments, produced under drug licence and light liquid paraffin of IP grade, syringes, dressing/ Glucose-D, Oral Rehydration salt, Medical equipment, devices and implant.-4%
43	42	All dyes not specified elsewhere in the schedule	4%	Dyes that is to say acid dyes, basic dyes, ailzarinne dyes, bases, direect dyes, naphthols, nylon dyes, optical whitening agents, plastic dyes, reactive dyes, sulphur dyes, vat dyes, all other dyes not specified elsewhere in the schedule		Dyes, that is to say, - (i) Acid dyes (ii) Alizarine dyes (iii) Bases (iv) Basic dyes (v) Direct dyes (vi) Naphthols (vii) Nylon dyes (viii) Optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes (xiii). All other dy	Dyes-4%	Dyes & dyestuffs excluding paints, enamels, cement based water colours, dry distempers, oil based distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers, varnishes, all types	Dyes, Acid dyes, Basic dyes -4%	Dyes, Acid dyes, Basic dyes -4%
44	43	Edible oils & oilcake	Edible oil 0% Oilcake 4%	Edible oils & oilcake	Edible oils and oiled cake-4%	Edible oil other than coconut oil and oil cake-4%	Edible oils, oil cake, but excluding cotton seed oil cake-4%	4%	4%	Edible oils and oiled cake-4%
45	44	Electrodes & welding equipments	10%	Electrodes	Electrodes and welding equipments 4%	Electrodes, electrical insulators, -4%	4%	4%		Electrode-4%
46	45	Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery machines, embroidery needles.	10%	Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery machines, embroidery needles.		Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia gizai, embroidery machines, embroidery needles.-4%	Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia 4%	Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia 4%	Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, glzai, embroider machine and embroider needle 4%	Embroidary or Zari articles that is to say -imi zari, Kasab, salma, dabaka, chumki, gota, sitara, nagsi, kora, glass, bead, badia 4%
47	46	Exercise book, graph book, laboratory note book and work books.	0%	Exercise book, graph book, & laboratory note book	Exercise book, graph book and laboratory note book-4%	Exercise book, drawing book graph book and account book, laboratory note book-4%	Exercise books, graph books, drawing books and laboratory note books-4%	4%	Exercise book, graph book, & laboratory note book-4%
48	47	Feeding bottles & nipples.	10%	Feeding bottles & nipples.	4%	4%	4%	4%	4%
49	48	Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those.	4%	Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those.	Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those-4%		Ferrous and non-ferrous metals and alloys; non- ferrous metals such as aluminium, copper, zinc, metal scrap-4%	Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those.-4%	Ferrous & non-ferrous metals & alloys, non-metals, aluminium, copper, zinc & extrusions of those.-4%	Non ferrous scrap, Ferrous and non-ferrous metals and alloys; and extrusions and rolled products thereof -4%
50	49	Fibres of all types and fibre waste.	4%	Fibres of all types and fibre waste.	Fibers of all Types and fiber waste -4%	Fibers of all Types and fiber waste -4%	Fibers of all Types and fiber waste -4%	Fibers of all Types and fiber waste -4%	Fibers of all Types and fiber waste -4%	Fibers of all Types and fiber waste -4%
51	50	Fireclay, coal ash, coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash	4%	Fireclay, coal ash, coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash		All kinds of brick including brick bat, jhama, fly ash brick, refractory, and ashphaltic roofing earthen tiles and refratory monolithic and fly ash- 4%	fly ash- 4%	fly ash- 4%	Clay including fire clay, fine china clay and ball clay-4%
52	51	Flour, Atta, Maida, Suji, besan,	0%	Flour, Atta, Maida, Suji, besan, etc.	Atta, maida, besan and suji, flour-Exempt	Flour-atta, maida, suji, bran and besan-4%	Flour,atta,maida,suji, besan , rawa, daliya and chuni -Exempt	Flour, Atta, Maida, Suji, besan-4%	Atta, Maida, Suji, besan and dalia-4%	wheat atta includind maida & suji, rice flour, gram flour, besan, barley flour, and sattu, dalia of wheat or barley, guar flour guar giri rajmah, lobia, rongi, sago sabudana, soyabean meal soyabean flour- 4%
53	52	Foodgrains including Paddy,Rice Wheat & pulses (optional for one year)	4%	Foodgrains including Paddy,Rice Wheat & pulses (optional for one year)	Paddy, rice, wheat and pulses- Exempt	Paddy, rice, wheat and pulses, Flour-atta, maida, suji, bran and besan -1%	Food grains, cereals and pulses - Exempt	Paddy, rice, wheat and pulses in whole grain, spilit or broken form -4%	exempt Certified organic cereals and pulses
54	53	Glucose D	4%	Glucose D			Glucose-4%		Glucose D-4%
55	54	Gur, jaggery & edible variety of rub gur	0%	Gur, jaggery & edible variety of rub gur	Gur, jaggery and Edible variety of rab gur 4%	Exempt Gur, jaggery and rab gur	Gur, jaggery and Edible variety of rab gur 4%	Gur, jaggery and Edible variety of rab gur 4%	Gur including gur sakkar, jaggery, powder, gur, rasket, palmyra gur and edible variety of rab gur-Exempt	Exempt Gur, shakkar and jaggery
56	55	Gypsum of all forms & descriptions	0%	Gypsum of all forms & descriptions		Gypsum of all forms & descriptions and discription but which does not include Gypsum board and plaster of paris.-4%		Gypsum -4%
57	56	Hand pumps & spare parts & fittings thereof	0%	Hand pumps & spare parts & fittings	Hand pumps and spare parts-4%	Hand pumps and spare parts-4%	Hand pumps including parts and fittings -4%	4%	4%	Hand pumps and their parts-4%
60	57	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.	4%	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.	Medicinal herbs including amla, harrad, bahera, sikakai, katha, supari, rattanjot, & Khusk, pudina, bark, dry plany, dry root commonly known as jari booti and dry flower.-4%	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4%	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4%	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4%	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower and aromatic plant and grasses including herbs or organic solvent oil..-4%	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.-4%
61	58	Honey and beehive.-4%	0%	Honey-Exempt	4%	Honey-4%	Honey-4%	Honey-4%	beehive& honey Exempt	Honey-4%
62	59	Hose pipes and fittings thereof.	Hose pipe 10% Pipe & fittings 4%	Hose pipes and fittings thereof.	Hose pipes-4%	Hose pipes of all varities and discription including their and fittings- 4%	4%	4%	4%	Hose pipes-4%
63	60	Hosiery goods	5%	Hosiery goods	Hosiery goods-4%	Hosiery goods of all varities & description-4%	Hosiery goods-4%	Hosiery goods-4%	Hosiery goods-4%	Hosiery goods-4%
64	61	Hurricane lanterns, Kerosene lamp / lantern petromax glass chimney accessories and components thereof	10%but glass chimney0%	Hurricane lanterns, Kerosene lamp / lantern petromax glass chimney accessories and components thereof	Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares.-4%	Hurricane lanterns, Kerosene lamp / lantern petromaxand accessories and components thereofand gas mantles -4%	Hurricane lanterns, Kerosene lamp , petromax glass chimney and parts thereof -4%	12.5%	exempt-Kerosene lamp/lantern ,petromax, glass chimney	hurricane lantern & Kerosene lamp .-4%
	62	Rice polish and rice bran.	Husk 0% Rice bran 5%	Husk and bran of cereals	Husk and bran of cereals-4% ; Rice bran-4%	Husk of cerals and bran of cereals other than wheat bran-4%	Husk of oil seeds, grains and pulses, and bran of cereals-Exempt	Rice bran, bran of cereals except wheat bran-4%	Husk and bran of cereals-4% ;	Husk and bran of cereals except wheat bran-4% ;
66	63	I.T products (as listed by GOI) including computers, telephones & parts thereof, cell phones, DVD, CD, teleprinter & wireless equipment and parts thereof.	Telephone & cell phones & parts 4% and other 12%	I.T products (as listed by GOI) including computers, telephones & parts thereof, cell phones, DVD, CD, teleprinter & wireless equipment and parts thereof. (List of IT Products of State govts. Annexure-6 attached)	IT prod-Word processing machines,Electronic typewriters, Computers, Telephone and parts thereof teleprinter and wireless equipment and parts thereof, cellural phone and accessories.-4%	IT product-Word processing machines and electronic type writers .& Parts and accessories 4%	IT prod-Word processing machines,Electronic typewriters,Electronic calculator,computers,telephones,celluar hand set, teleprinter and wireless equipment and parts thereof, -4%	IT prod-as specified in part-A in this schedule-4%	IT prod-Word processing machines,Electronic typewriters,Electronic calculator, computers, telephones and parts thereof, teleprinter and wireless equipment and parts thereof-4%	IT prod-Word processing machines,Electronic typewriters,Electronic calculator,telephones, cellphone, teleprinter and wireless equipment and parts thereof, DVD and CD-4%
67	64	Ice	4%	Ice	Ice-4%	4%	4%	4%	4%	Ice-4%
69	65	Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)	10%	Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)	Industrial cables (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled cables, optical fibre cables -4%	Industrial cables (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled cables, optical fibre cables -4%	Industrial cables (High voltage cables, Plastic coated cables, jelly filled cables, optical fibres), -4%	Industrial cables (High voltage cables, including PVC cable for voltage exceeding 1000Volt XLPE Cables, jelly filled cables, optical fibre cables -4%	Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres cables),-4%	Industrial cables and telecommunication cables (High voltage cables,Cross linked Poly ethylene Cables, jelly filled cables, optical fibre Cables),-4%
70	66	Insulators	10%	Insulators	Insulators -4%	Insulators -4%	Insulators -4%	Insulators -4%	Insulators -4%	Insulators -4%
	67	inverters
71	68	Kattha	4%	Kattha		Kattha-4%	Kattha-4%	Kattha-4%	Katha -4%	Katha -4%
72	69	Kerosene oil sold through PDS	10%	Kerosene oil sold through PDS	4% Kerosene oil sold through P D S	4% Kerosene oil sold through P D S	4% Kerosene oil sold through P D S	4% Kerosene oil sold through P D S	4% Kerosene oil sold through P D S	4% Kerosene oil sold through P D S
74	70	Knitting wool	5%	Knitting wool	Knitting wool-4%	Knitting wool.-4%	Knitting wool-4%	Knitting wool-4%	Knitting wool-4%	Knitting wool-4%
75	71	Lac & Shellac	0%	Lac & Shellac	Lac/shelllac-0%	Lac/shelllac-0%	Lac and shellac-4%	Lac & chapadi -4%		Lac and shellac-4%
76	72	Leaf plates and cups - pressed or stitched-4%	0%	Leaf plates and cups-Exempt	Leaf plates and cups-0% ;Leaf plates and cups-pressed or stitched-4%	Leaf plates and cups-4%	Leaf plates and cups-pressed or stitched-0%	Leaf plates and cups-pressed or stitched-0%	exempt-Leaf plates and cups-pressed or stitched	Leaf plates and cups-4%
77	73	Lignite	10%	Lignite	Lignite-4%	Lignite-4%	Lignite-4%	Lignite-4%	Lignite-4%	Lignite-4%
78	74	Lime, lime stone, clinker & dolomite & other white washing materials not elsewhere mentioned in any other schedule.	Lime & Lime stone 8% other 10%	Lime, lime stone, clinker & dolomite & other white washing materials not elsewhere mentioned in the schedule or in any other schedule,	Napa slabs (rough flooring stones) and sahabad stones-4%	Lime, lime stone, clinker & dolomite-4%	Lime, lime stone, clinker & dolomite-4%	Lime, lime stone, clinker & dolomite-4%	Lime, lime stone, clinker & dolomite & other white washing materials -4%	Lime, lime stone, clinker & dolomite-4%
79	75	Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate	4%	Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate	4%	4%	Linear alkyl benezene, sulphonic acid and alfa olefin sulphonate-4%	4%	4%	Linear alkyl benezene-4%
80	76	List of industrial inputs and packing materials (as mentioned in the Part–C)	As per material sold	List of industrial inputs and packing materials ( as notified by state Govts.) (Annexure-7 Attached)	4%	4%	4%	4%	4%	4%
	77	Locks of all kinds, their keys and parts thereof
81	78	Maize starch, maize gluten, maize germ and oil	4%	Maize starch, maize gluten, maize germ and oil		Maize products.(Maize starch, glucose, maize glutten, maize germ and oil)-4%	Food grains and cereals excluding pulses	Coarse grains namely jowar, bajra, maize, and flour thereof -Exempt	Maize starch, maize gluten, maize germ and oil.-4%	Coarse grains that is to say jowar, bajra, maize, and flour thereof -Exempt
82	79	Medical equipment /devices & implants	0%	Medical equipment /devices & implants	4%	4%	Medical equipment /devices & implants	4%	4%
83	80	Metal alloys, metal powders, metal pastes of all types & grades & metal scrape other those fillings under declared goods	4%	Metal alloys, metal powders, metal pastes of all types & grades & metal scrape other those fillings under declared goods
84	81	Milk food & milk products including skimmed milk powder, tinned bottled or packed; Flavoured milk; UHT milk; milk powder; baby milk food; khoya/ khoa, paneer, cheese, cream, ghee, butter.	8%	Milk food & milk products including skimmed milk powder tinned bottled or packed.	Skimmed milk powder and UHT milk-4%	Skimmed milk powder and UHT milk-4%	Skimmed milk powder, UHT milk and flavoured sweetened milk -4%	Skimmed milk powder and UHT milk-4%	Skimmed milk powder and UHT milk-4%	Skimmed milk powder, ultra high temp,milk cottage cheese- 4%
84				Milk powder, baby milk food, paneer	Skimmed milk powder and UHT milk-cottage cheese-4%	Skimmed milk powder and UHT milk , Porritdge & cottage cheese-4%		Skimmed milk powder and UHT milk-4%	Skimmed milk powder and UHT milk, cottage cheese and paneer-4%
				Khoya/ khoa	Khoya/khoa-4%		Khoa (Mawa) and cheese-4%	Khoya/khoa-4%	Khoya/khoa-4%	Khoya/khoa-4%
86	82	Mixed PVC stablizer	12%	Mixed PVC stablizer		4%		Moulded Plastic/P.V.C. footwear Chappal made of rubber and strips thereof -4%	Plastic footwear 4%
87	83	Moulded plastic footwear Hawai chappals and straps thereof	4%	Moulded plastic footwear Hawai chappals and straps thereof	Plastic foot wear, (other than those specify in Schedule-I) including moulded plastic footwear, hawai chappal and straps thereof -4%	Chappal and Sandil made exclusively of plastic, hawai chappal parts and component thereof. -4%	Moulded plastic footwear Hawai chappals and straps(other than the goods specified in Schedule-I) Plastic/P.V.C. footwear Chappal made of rubber and strips thereof -4%			Moulded Plastic footwears whether of single mould or more than one mould and hawaii chappals and straps thereof except those covered by schedule-B -4%
88	84	Napa Slabs (Rough flooring stones) & Shahabad stones.	10%	Napa Slabs (Rough flooring stones) & Shahabad stones.	Napa slabs (rough flooring stones) and sahabad stones-4%	Napa slabs & Shahabad stones-4%	Napa slabs (Rough flooring stones). And shahabad stone-4%	Lime, Lime stone, clinker and dolomite.-4%		rough flooring stones Slabs-4%
89	85	Newars and tapes	Cotton Newar 0% oth er 4%	Newars		Newar-4%	4%	Newar including cotton niwar-4%	Exempt newar, baan, and baan rassi
90	86	Non mechanised boats used by fisherman.	10%	Non mechanised boats used by fisherman.	4%			Non mechanised boats -4%
91	87	Nuts, bolts, screws and fasteners that is to say – hinges, nails, rivets, cotter,cotter pins, staples and panel pins,Tools-	8%	Nuts,bolts, screws and fastners.	4%	Nuts, Bolts, Screws, Fasteners, -4%	Nuts, bolts, screws and fasteners that is to say – hinges, nails, rivets, cotter,cotter pins, staples and panel pins-, Tools-4%	Nuts, bolts, screws, fasteners, fitting for doors, window and furniture including (1) hinges-butt, pianao, narrow, tee, handles for locks, furnitrues handles, furniture knobs, drawer channel, furniture fitting, furnitre hinges, furniture catchers, nails,	Hardware including nuts, bolts, screws, nails, and fastners but excluding iron or steel wire -4%	Nuts bolts, screws and fasteners.-4%
92	88	Oilseeds	4%	Oilseeds	4%	4%	4%	4%	4%	4%
93	89	Ores and minerals	5%	Ores and minerals	Ores and minerals-4%	Ores and minerals-4%	Ores and minerals-4%	Ores and minerals excluding all kinds of building stones, marble and granite in all their forms-4%	Ores and minerals excluding miner minierals-4%	minerals 4%
94	90	Packing cases & packing materials including cork , cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, Polythene and Hessian based paper; high density polythene fabric based paper a	As per goods sold i.e. some rate of tax as goods packed	Packing cases & packing materials including cork , cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, polythene and Hessian based paper; high density polythene fabric based paper a	4%	4%	4%	4%	4%	4%
96	91	Palm fatty acid	5%	Palm fatty acid			Fatty acid-4%
97	92	Paper of all kinds including newsprint, handmade paper and gum tape, whether meant for writing, printing, copying, packing or for any other purpose excluding cellophane, mill board, duplex board and grey board.	5%	Paper, paper boards, waster paper & newsprint	Paper and newsprint -4%	Paper, coated paper, carban paper, paper board, paper used for computer printing and news print-4%	Paper, paper waste and newsprint-4%	Paper and newsprint, paper board and waste thereof -4%	Paper and newsprint -4%	Paper and newsprint, paper board and waste paper -4%
98	93	Paraffin wax of all grade standards other then food grade standard including standard wax and match wax	20%	Paraffin wax of all grade standards other then food grade standard including standard wax and match wax	Paraffin wax 4%	(i) Paraffin wax of all grade standards other than food grade standard including standard wax and Slack wax.-4%	INDUS INPUT-Normal Paraffin-4% INDUS INPUT-Vegetable waxes, paraffin waxes and Bees wax-4%	Vegitable waxes (other than triglycerides) bees wax, other insect waxes and supermaceti, whether or not refined or coloured. -4%	Normal Paraffin wax 4%	Normal Paraffin wax 4%
99	94	Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings.	4%	Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings.	Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof-4%	4%	Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof-4%	4%	Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings thereof-4%	Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof-4%
100	95	Pizza bread	8%	Pizza bread		Pizza bread, bun or bread contaning any type of fruit or vegetable-4%		4%	4%	4%
101	96	Plastic granules, plastic powder, master batches and scrap	4%	Plastic granules, plastic powder, master batches and scrap	Plastic granules, plastic powder and master batches-4%	Plastic granules, plastic raw materials and their scrap-4%	Plastic granules, plastic powder, plastic scrap and master batches-4%	4%	Plastic granules, plastic powder and master batches-4%	Plastic granules, plastic powder and resin master bacthes-4%
102	97	Pollution control equipments, instrumental -BOc incubator, COc apparatus, ion analyzer; Air pollution control equipment -filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, wet scrubbers, particle analyzer (SO2, C	10%	Pollution control equipments, instrumental-BOc apparatus, ion analyser; Air pollution control equipment-filters (fabric filters, vaccum filters), electrostatic precipitators, cyclones, wet scrubbers, particle analyser (SO2, CO, NOx, hydrocarbons, chlorine
103	98	Polyster & staple fibre yarn	4%	Polyster & staple fibre yarn		Artificial silk yarn, polyster fibre yarn, and staple fibre yarn.-4%	All types of yarn (other than cotton and silk yarn in hank), yarn waste and sewing thread-4%		All types of yarn including polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread-4%	All types of yarn including polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread-4%
104	99	Porridge	10%	Porridge		Porridge & cottage cheese-4%	Porridge-4%	4%
105	100	Printed materials including diary, calendar .	10%	Printed materials including diary, calendar etc.	4%	4%	4%	4%	4%	4%
106	101	Printing ink excluding toner and cartridges.	8%	Printing ink excluding toner and cartridges.	Printing ink excluding toner and cartridges-4%	Printing ink excluding toner and cartridges-4%	Printing ink excluding toner and cartridges.	Printing ink excluding toner and cartridges.but including aluminium plate graphic art film plaster film.	4%	Printing ink excluding toner and cartridges.
107	102	Processed or frozen meat, poultry & fish.	8%	Processed meat, poultry & fish	4%		Processed meat,poultry and fish.	4%	Processed or frozen meat, poultry & fish.prawn and other equatic products	Processed meat, poultry & fish.
108	103	Processed or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise)	12%	Processed or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise)	4%	Processed and preserved vegetable & fruits,other than dry fruits but including fruit jams, jelly, pickle, fruit squash, fruit paste, fruit drink & fruit juice whether in sealed containers or not,and wet dates)-4%	Processed or preserved vegetable and fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and [fruit juice,thandai,and sharzbat](whether in sealed containers or otherwise) (i) Raw poato chips,sewain and finger (ma	Processed or preserved vegetable & fruits etc. including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise)[Sharbat and thandai]		Processed or preserved vegetable & fruits including fruit jams, jelly, pickle, it squash,juice, drink, paste and powder,made of fruit/ vegetables, whether in sealed containers or otherwiseand wet dates
109	104	Pulp of bamboo, wood and paper	10%	Pulp of bamboo, wood and paper	4%	4%	Pulp of bamboo, wood and paper	4%	4%	Pulp of bamboo, wood and paper
110	105	Rail coaches, engines & wagons and parts thereof	10%	Rail coaches, engines & wagons and parts thereof	4%	Rail coaches, engines , wagons and freight containers and parts thereof-4%	Rail coaches, engines, wagons and parts thereof	Rail coaches, engins, wagons, railway switches, crossings, switch expainsion joints, steel turnout, sleepers, pre-stressed concret sleepers, fish plates,steel clips, track bolts, & nuts, elastic rail clips, and railway signals, signaling equipments and ac	Railway, wagons, engins,coaches and parts thereof	Rail coaches, engines & wagons
111	106	Raw cashew	10%	Raw cashew
112	107	Readymade garments	5%	Readymade garments	Readymade garments but not including those made of khadi-4%	Readymade garments other than hosiery goods but including neck tie, bow and caller-4%	[Readymade garments,made up of fabric including towel(sale price of which exceeds rupees one hundred),[blanket,socks,ties,branded pillow covers]	Readymade garments, -4%	Readymade garments -4%	Readymade garments
113	108	Renewable energy devices & spare parts	10%	Renewable energy devices & spare parts	4%	4%	Renewable energy devices or equipments,icluding their parts, that is to say-……	4%		Renewable energy devices components & spare parts thereof
115	109	River sands and grit.	8%	River sands and grit.	4%	Sand and grit-4%	Sand and grit	River sands excluding bajari.	River sands and grit and boulders.
116	110	Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; Re	10%	Rubber, raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; Ra		Rubber,raw rubber etc. in IT.Products			Rubber, raw rubber, latex, dry ribbed	Reclaimed rubber in primary forms or in plates, sheets or strip
117	111	Safety matches and Handmade safety matches-4%	10%	Handmade safety matches- Exempt	Safety matches other than hand made safety matches-4% ;	Safety matches-4%	Safety matches	Safety matches -4%	Safety matches-4%	Safety matches
118	112	Sewing machine, its parts & accessories.	10%	Sewing machine, its parts & accessories.	Sewing machines,its parts and accessory-4%	Sewing machines and its spares and accessories-4%	Sewing and knitting machine [ and atta chakki] and parts and accessories thereof.	Sewing machines, its parts and accessories-4%	Sewing machines, its parts and accessories-4%	Sewing machine and parts thereof.
119	113	Ship & other water vessels	10%	Ship & other water vessels	4%	Ship liable to be registered under the Merchents Shipping Act,1958,all types of tugs,floating docks,floating cranes,dredgers ,barges and other water vessels including non-mechanised boats-4%	Ship & other water vessels including non-mechanised boats	4%	4%	Ship & other water vessels
120	114	silk fabricks excluding handloom silk fabrick, not covered under schdule -1	0%	Silk fabrics excluding handloom silks unless covered by AED.	silk fabric including silk sarees but excluding handdloom silk unlees covered by additional excise duty 4%	silk fabricks excluding handloom silk -4%	Fabrics other than those specified in Schedule-I	silk fabricks excluding handloom silk fabrick, not covered under schdule -1	silk fabricks excluding handloom silk unless covered by Additional excise duty
122	115	Solvent oils other than organic solvent oil.Soap other than detergent toilet soap.	10%	Solvent oils other than organic solvent oil.	Solvent oil-4%	Solvent oils other than organic solvent oil., -4%	Solvent oils other than organic solvent oil.	Solvent oils other than organic solvent oil.	Solvent oils other than organic solvent oil.	Solvent oils other than organic solvent oil.
124	116	Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch,	5%	Spices of all varieties and forms including cumin seed, aniseed, turmeric, dry chillies and Hing (Asafoetida).	All kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch-4%	Spices of all varieties and forms including cumin seed, aniseed, turmeric, dry chillies and hing(Asafoetida)-4%	Spices of all varieties and forms including Ajwain,Amchur,Dalchini,Dhania,Dry chilli,Garam Masala,Haldi,Ilaichi,Jaipatri,Jaiphal,Jeera,Kalaunji,Kali mirch,Kesar,Loung,Methi,Patharphool,Saunf,Shahjeera,Sonth,Suwa, Tejpan ,Heeng (asafoetida)	Spices (When sold in unmixed form whether loose or in packages) including cumin seed,aniseed,turmeric,dry chilies,dhania,methi, ajwain,suwa,amchoor, asalia,Kathodi and hing (Asafoetida)-4%	Spices of all varieties and forms including cumin seed, aniseed, turmeric & dry chillies.& dry fruits-4%	Spices of all varieties and forms including cumin seed, aniseed, aniseed, turmeric, tamarind and red chillies
125	117	Sports goods excluding apparels and footwear	2%	Sports goods excluding apparels and footwear	4% Sports goods excluding apparels and footwear-	4% Sports goods excluding apparels and footwear-	Sports goods( excluding apparels and footwear).	4% Sports goods excluding apparels and footwear-	4% Sports goods excluding apparels and footwear-	Sports goods excluding apparels and footwear.
	118	Starch, Sago & Saboodana
127	118	Sugar and Textile not specified anywhere else in this Schedule or Schedule-I	0%	Sugar unless covered by AED		Sugar other than those manufatured inIndia-4%	Sugar other than those specified in Schedule- I	Sugar not covered under schedule-I		Sugar , Khandsari and boora not manufactured or made in india
128	119	Tamarind seeds and tamarind powder	10%	Tamarind seed and powder.	Tamarind -4%,-4% Kirana items namely, ararote, singhar, kuttu and their atta, Kala namak, sendha namak, heeng, aam papar, mushrum, khumba and guchchi, gola, goley ka burada, seik narial, Til, rai, postdana, magaj of all kind, mungafali dana, sabudana, ro	Tamarind including Turmeric seed powder.-4%	Tamarind ,tamarind seeds and powder	Tamarind, Tamarind seed and powder.-4%	Tamarind seed and powder-4%
	120	Tarpaulin				Tirpali and Tarpaulin-4%
129	121	Tea	Branded 10% non branded 8%	Tea	Tea-4%	Tea-4%	Tea	Tea-4%	Tea-4%	Tea leaves
132	122	Tools	4%	Tools	Tools and Dies (Power tools,cutting tools,measuring tools,hydraulic tools,pneumatic tools and hand tools)-4%	Tools,that is to say-Power tools/ Cutting tools etc.-4%	Tools	4%	4%
133	123	Toys excluding electronic toy.	Made of wood & mud 0% or Ceramics 8%, others 2%	Toys excluding electronic toy.	4%		Toys excluding electronic toy.	4%	4%	Toys excluding electronic toy.
134	124	Tractors, Threshers, Harvesters, power trillers, troly & attachments & parts thereof.	Tractors & parts 5% others 0%	Tractors, Threshers, harvesters & attachments & parts thereof.	Tractors, threshers, harvesters and attachments and parts thereof-4%	Tractors, threshers, harvesters and attachments and parts thereof- which includes their tyre and tubes-4%	Tractors,power tillers, threshers, Harvesters , attachments and parts (including tyres,tubes and flaps)thereof].	Tractor including parts, accessories and tyre tube thereof.-4%	Tractors, threshers, harvesters and attachments and parts thereof-4%	Agricultural tractors, harvesters and attachments and parts thereof including tyres,tubes and flaps of agricultural tractors.
135	125	Transformers	10%	Transformers	Transformers used in the transmission/distribution of Electricity,Power tools such as electric drill,Ammeter,KWH meter ,Voltmeter,Circuit brackers,HRC fuse,Thermostat,Electrodes and welding equipments, -4%	Electrodes,electrical insulators, Electrical insulators, Insulating material, insulator, component accessories and spare parts thereof.Transformers,-4%	Transformers[ and parts therof]	Transformers		Transformers
136	126	Transmission wire & towers	12%	Transmission wire & towers	Transmission towers.-4%	Transmission towers-4%	Transmission towers	Transmission towers.-4%	Transmission towers.-4%	Transmission towers
137	127	Umbrella except garden umbrella and parts thereof.	0%	Umbrella except garden umbrella and parts thereof.	Umbrella and its parts and accessories thereof except garden umbrella )-4%	Umbrella and spare parts and component thereof but excluding garden umbrella rain wear (raincoat)-4%	Umbrella ()except garden umbrella and parts thereof.	Umbrella , garden umbrella and parts thereof -4%	Umbrella except garden umbrella -4%	Umbrella except garden umbrella
138	128	Used motor vehicles	12%	Used cars		pre-used motor car-4%		used cars	used motor vehicals not covered by any other notification under the act	Pre-owned motor vehicle when sold by a dealer dealing in purchase and sale of motor vehicle subject to entry 2 in Schedule G
139	129	Vanaspati (Hydrogeneted Vegetable Oil)	Indian 5% Imported 20%	Vanaspati (Hydrogeneted Vegetable Oil)	Vanaspati (Hydrogenated Vegetable oil )-4%	Vanaspati also known as vegitable ghee manufactured or made in India and sold under various trade names and discriptions such as dalda, kusum etc.-4%	Vanaspati (Hydrogeneted Vegetable Oil)	Vanaspati (Hydrogeneted Vegetable Oil)and deshi ghee	Vanaspati (Hydrogeneted Vegetable Oil)	Vanaspati (Hydrogeneted Vegetable Oil)
140	130	Vegetable oil including gingili oil and bran oil	4%	Vegetable oil including gingili oil and bran oil	4%	gingili oil and bran oil.-4%	Vegetable oil including gingili oil and bran oil	4%	4%	Vegetable oil including gingili oil and bran oil
141	131	Wet dates	10%	Wet dates	Medicinal Herbs including lamla, harrad, bahera, sikakai, katha, supari,rattanjot and khusk pudina, bark, dry plant, dry root commonly known as jari booti and dry flower,magaz of all kinds,Sabudana,Wet dates,Tapioca-4%	Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower -4%	Wet dates	4%	Wet dates & nariyal
142	132	Windmil for water pumping and for generation electricity	0%	Windmil for water pumping and for generation electricity
143	133	Wooden crates	8%	Wooden crates	4%	4%	Wooden crates	4%	4%
145	134	Writing ink.	5%	Writing ink.	Writing ink - 4%	4%	Writing ink.	4%	4%
146	135	Writing instruments, geometry boxes, colour boxes, crayons & pencil sharpners.	Pen 8% others 0%	Writing instruments, geometry boxes, colour boxes, crayons & pencil sharpners.	Writing instruments, geometryboxes, colour boxes, crayans, pencil sharpeners 4%	Writing instruments such as lead pencil, pen of all varieties and description, refill, cartriedges,nozzies, nib, geometryboxes, colour boxes, crayans, erasers, pencil sharpeners and writing ink other than those specified elsewhere in any other schedule 4%	Writing instruments, geometry boxes, colour boxes, crayons , pencil and pencil sharpeners	Writing instruments geometryboxes, colour boxes, crayans, pencil sharpeners 4%	Writing instruments geometryboxes, colour boxes, crayans, pencil sharpeners and scientific, mathematical, survey, mechenical drawing and biology instruments and apparatus 4%	Writing instruments except those covered by Schedule-B
149	136	Sweetmeat, namkeen and sugar products-4%	5%	Sweatmeat-Exempt	4% sweet meat and halwai items as notified by this government vide notification No.F(18) 77-Fin dated27.02.1978.	Exempt sweetmeat other than cake and pastries but including curd and khoa	Traditional sweets and namkeen,chat,pakodi,samosa,kachori,dahi bada,poha,and sabudana khichadi and shirkhand	Sweetmeat (Deshi)(including gajak & raveri) branded bhujiya made of pulses and unbranded namkeens ( including dried potato chips).	Sweetmeat, raveri,gajak,and sugar products,namely kulia, batasa,khilona,ilaichidana,etc, and namkeen when unpacked	Mithai and namkeen except those covered by entry 59 of schedule B and Khoya
175	137	Toddy, Neera and Arak-4%	10%	Toddy, Neera and Arak-Exempt	Exempt	Exempt			Toddy, Neera and Arak-4%
176	138	Khandsari-4%	2%	Khandsari-Exempt	Exempt khandsari including sugar as discribed from time to time in column III of the schedule to the Additional duty on Excise [ Goods of special importance] Act 1957 but not including imported sugar in all forms.	Khandsari-4%		khandsari - 4%	4%
	139
Unclassified- 12.5%
Sl. No.	Commodity E.C. List	UP (proposed entry)	Uptt Rate		Delhi	Bihar	Madhya Pradesh	Rajasthan	Uttaranchal	Haryana
1	All kinds of bricks including fly ash bricks, refractory bricks & asphaltic roofing earthern tiles & Refractory monolithic.	All kinds of bricks including fly ash bricks, refractory bricks & asphaltic roofing earthern tiles & Refractory monolithic.	10%		All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles. 4%	All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing ,earthen tiles and refractory monolithic and fly ass-4%	All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing ,earthen tiles -4%	All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles.and refractory monolithic 4%	12.5%	Bricks made principally of fly ash (with fly ash content of more than fifty percent)- 4%
2	stainless steel sheets	stainless steel sheets	4%		12.5%	Stainless steel.sheets 4%	Stainless Steel sheets 4%	Stainless Steel sheets 4%	Stainless Steel sheets not falling under decleared goods 4%	Stainless Steel sheets 4%
3	Cottage cheese	Cottage cheese and paneer	8%		12.5%	12.5%	12.5%	12.5%	4% Cottage cheese and paneer- Others-12.5%	Cottage cheese -4% Others-12.5%
4	Spectacles, parts & components thereof, contact lens & lens cleaner.	Spectacles, parts & components thereof, contact lens & lens cleaner.	10%		4%	Spectacles, parts thereof, contact lens and lens cleaner-4%	12.5%	Spectacles, parts thereof, contact lens and lens cleaner-4%	12.5%	Spectacles, parts & component thereof, contact lens and lens cleaner-4%
5	Tobacco unless covered by AED	Tobacco & Tobacco Products	12.5%		12.5%	12.5%	12.5% (Except biris 4%)			12.5%