Name of items and their taxes
[Items not given place in this list, are taxable @13.5]
Name and description of goods Tax Rate
   
1 Aacmani made of copper and brass Nil
2 Aam papar Nil
3 Aari 5%
4 Absorvent cotton wool 5%
5 Acetaldehyde 5%
6 Acetals 5%
7 Acetone 5%
8 Acetylene gas 5%
9 Acid slurry 5%
10 Acids 5%
Acids sludge 5%
Acrylic polymers in primary forms 5%
Activated carbon 5%
Activated natural minerals products 5%
Acyclic alcohols 5%
Aerials 5%
Aids & implements used by handicapped person Nil
Air mil 5%
Air pollution control equipment 5%
Ajwain 5%
Alcohal 32.5%
Alcohol peroxides ketones peroxides 5%
Aldehydes  5%
Alfa olefin Sulphonate 5%
Alginic acid 5%
Alkali or alkaline earth metals 5%
Alkyd resin 5%
Alloys 5%
Alloys Nil
Alta & Sindur Nil
Aluminium 4%
Aluminium Nil
Aluminium (Buckets) 5%
Aluminium calcides 5%
Aluminium conductor steel reinforced (ASCSR) 5%
Aluminium hydroxide 5%
Aluminium ingots 5%
Aluminium ingots and concentrates 5%
Aluminimu wire 5%
Alums 5%
Amber Charkha 5%
Amchur Nil
Amide-function compounds of carbonic acid 5%
Amine-function compounds and derivatives and salts 5%
Amino- resins 5%
Ammeter 5%
Ammonia 5%
Ammoniated latex 5%
ammonium carbonate 5%
Ammonium alum 5%
Anhydrides 5%
Anhydrous and in aqeous solution 5%
Animal black, including spent animal black 5%
Animal driven cart Nil
Animal fats and oils, crude, refined or purified 5%
Animal hair Nil
Animal or vegetable (fats) boiled 5%
Animal shoenails Nil
Antennas and parts 5%
Anti-oxidising preprations 5%
Antisatic insole 5%
Apparatus 5%
Aquatic feed Nil
Aquatic products (when not curd and frozen) Nil
Aquatic, poultry & cattle feed supplement Nil
Arak 5%
Ararote 5%
Arecanut powder and betel nut 5%
Ari exceptsoyabean bari Nil
Arms & ammunition 20%
Art brass ware and ingots (gulli) and koramal 5%
Articles for the packing of goodsor plastics 5%
Articles intended to become permanent magnet 5%
Articles of gold 1%
Articles of metals 5%
Articles of precious metals 1%
Articles of silver 1%
Articles other than (ornaments) made of rolled gold & imitation gold 5%
Artificial graphite 5%
artificial waxes 5%
aseptic packaging aluminium foil  5%
Atta Nil 
Atta chakki pathar  5%
Audio cassettes 5%
Auxillary contractors 5%
Avaiation turbine feul (Bonded) 21%
Avaition gasoline(Bonded) 20%
Avaition gasoline (Duty paid) 20%
Avaition turbine feul (Duty paid) 21%
Axe shovel Nil
Azides 5%
Azo- compounds 5%
Azoxy-compounds 5%
Baan made of kaans, mooj or sunn Nil
Baby milk food 5%
Badia gizai 5%
Bag filters 5%
bagasse 5%
Bag of jute or textile 5%
Bags of paper and paperboard 5%
Baguri  Nil
Bajra Nil
Bakery mix 5%
Baking powder 5%
Balata 5%
Bales 5%
Ball clay 5%
Bamboo 5%
Bangles except described in sch.-III Nil
Banner Nil
Bans ki tiili (phatti) 5%
Banwar sheets 5%
Banwar sheets and Hawai Straps 5%
Barely malt 5%
Bari Nil
Bark dry plant 5%
Barley and kutu Nil
Barytes 5%
Basic chromium sulphate 5%
Batasha 5%
Battens 5%
Bearings including plumnes blocks 5%
Bed sheet 5%
Beedi leaves 5%
Beehive Nil
Beeswax 5%
Bettings of all kinds 5%
Benarasi silk sarees Nil
benzene citric acid 5%
Benzole 5%
Besan Nil
Betel Leaves Nil
Bhang 32.50%
Bhog or Mahabhog Nil
Bhusi Nil
Bichhia and rakhi Nil
Bicycles 5%
Bill hook (single edge or double edge) Nil
Billets 5%
Binder for water based paint-PVA copolymers 5%
Bindi Nil
Bio-fertilizers Nil
Biological instrument & appratus 5%
Bio- mass briquettes 5%
Bitumen 5%
Bitumenized water proof paper 5%
Blackboard Nil
Bleach liquid 5%
Bleaching powder 5%
Blocks 5%
Blood plasma Nil
Blooms 5%
Blown (fats) 5%
Bolts 5%
Bone grist 5%
Bone meal 5%
Bone sinews 5%
Bone Nil
Books Nil
Borates 5%
Boric acid 5%
Borides 5%
Bottles 5%
Boxes (including flattered or folded boxes) 5%
Boxes (metal) 5%
Braille books Nil
Bran oil 5%
Brass sheets, circles and ingots of 5%
Bread excluding pizza bread Nil
Bread improver 5%
Brewers' pitch & similar preparations 5%
Bricks 5%
Broken glass 5%
Bromates 5%
Bromide oxide 5%
Bromides 5%
Bromine 5%
Bronze powder 5%
Brushes other than tooth brush 5%
Bucket chain or Washer chain Nil
Buckets made of iron 5%
Budding/Grafting knife Nil
Buffing goods & polishing material 5%
Bullions & species 1%
Bun  Nil
Bund former Nil
Bura Nil
Bura 5%
Burner control cubical 5%
Bus duct 5%
Butadene 5%
Butadine 5%
Butter 5%
Butter milk Nil
Button lac 5%
Button and kiri Nil
Buttons  5%
C.I.Pipes 5%
Cage Wheel Nil
Calcium carbides 5%
Calcium petroleum sulphonate 5%
Calendar 5%
Camphor 5%
Candles 5%
Cane furniture 5%
Cane handicrafts Nil
Cane juice boiling pan and grafting roller and crowbar Nil
Caprolactum, DMT, MEG 5%
Caps and lids 5%
Cap lids(metal), packing of goods(metal) 5%
Caps of plastic but not including insulated wares and natual rubber 5%
Capsules for bottles 5%
Carbon (carbon black and other forms of carbon) 5%
Carbon catalyst 5%
Carbon tapping electrode 5%
Carbonates 5%
Carboxyamide-Function compound 5%
Carboxylic acid withadditionaloxygen function halides 5%
Carboxymethyle cellulose 5%
Carboys 5%
Cardanol 5%
Cartons (including flattened or folded cartons) 5%
Casein derivatives 5%
Casein glues 5%
Casein, caseinates 5%
Cases crates (metal) 5%
Cases of paper and paperboard 5%
Cash box 5%
Castrol oil 5%
Cathode ray oscilloscopes 5%
Cattle feed including balanced cattle feed Nil
Cattle fodder including green fodder Nil
Caustic potash 5%
Caustic soda 5%
CD 5%
Cellphones and its parts 5%
Cell phones satellite reciever 5%
Cellulose and its chemical derivatives 5%
Cellulose ethers 5%
centrifugal 5%
cemtrifugal latex 5%
Chaff cutter Nil
Chains made of metals and alloys 5%
Chalk powder Nil
Chalk stick Nil
Channels Nil
Charas Nil
Charcoal 5%
Charkha Nil
Chart(also Braille) Nil
Cheese 5%
Chemical component 5%
Chemical compounds doped for use in electronics 5%
Chemical derivatives or natural rubber 5%
Chemical elements doped for use in electronics 5%
Chemical fertilizers except described in scheduled-I 5%
Chemical mixture 5%
Chemical mixture for photographic use 5%
Chemical wood pulp 5%
Chemicals  5%
Chemicals not specified elsewhere in scheduled 5%
Cheque loose or in the book form Nil
Chhilka Nil
Chicle and similar natural gums 5%
Chikan products Nil
China clay 5%
Chlorates 5%
Chloride hydroxide 5%
Chloride oxides 5%
Chlorides 5%
Chlorine 5%
Chlorine castrol oil 5%
Chlorosulphuric acid 5%
Choker Nil
Chooran 5%
Chromium ores and concentrates  5%
Chromium oxides and hydroxides 5%
Chumki 5%
Chuni Nil
Chutila Nil
Ciidides 5%
Cinder ash 5%
Cinema carbons 5%
Circles Nil
Circuit breakers 5%
Clay 5%
Clinker 5%
CNSL 5%
Coal 5%
Coal and coke in its all form 5%
Coal ash 5%
Coal boiler ash 5%
Coal powder 5%
Coal tar 5%
Cobalt ores and concentrates 5%
Cobalt oxides and hydroxides 5%
COc apparatus 5%
Coconut containing water Nil
Coconut in shell & seperated kernel of coconut other than Kopra 5%
Colloidal or semi-colloidalgraphite preparation 5%
Colloidal Sulphur 5%
Colour boxes 5%
Colour lakes; preparation based or colour lakes 5%
Colouring matter including ultra marine blue 5%
Colouring matter of vegetable 5%
Combs 5%
Commercial alkali metal 5%
Commercial ammonium carbonates 5%
Commercial cobalt oxides 5%
Commercial phosphorus trisulphide 5%
Complex cyanides 5%
Complex fluorine salt 5%
Compound plasticisers for rubber or plastics 5%
Compound stablizers for rubber or plastics 5%
Compounded rubber unvulcanized 5%
Compounds with other nitrogenfunction 5%
Computer stationery 5%
Computer system and pheripherals 5%
Computers 5%
Condiments of all kinds 5%
Condoms Nil
Connectors  5%
Contact block 5%
Contact lenses 5%
Contactors 5%
Container 5%
Containers and their stoppers (metal) 5%
Containers of paper and paperboard 5%
Contraceptives Nil
Control desk 5%
Control gear and starters 5%
Control panels 5%
Copper 5%
Copper Nil
Copper clad sheet (PCB Sheets) 5%
Copper ores and concentrates 5%
Copper sulphate 5%
Copper Sheets, circles and ingots of 5%
Copyright 5%
Cordless handset 5%
Cork sheets 5%
Cotter 5%
Cotter pins 5%
Cotton & cotton waste 5%
Cotton coated fabrics 5%
Cotton newar Nil
Cotton waste yarn 5%
Cotton yarn in hanks & cones 5%
Coumarone-indene resins 5%
Covers adopter with drawl sleeves locknuts 5%
Crapping cement 5%
Crates 5%
Crayon and pencil sharpner 5%
Cream 5%
Creosote oils 5%
Crop yeild judging hoops Nil
Cross talk meter 5%
Crossings 5%
Crown corks 5%
Crucibles 5%
Crude oil 5%
Crumb rubber 5%
Crushed bone 5%
Cultivator or tiller Nil
Cultivator or trifali Nil
Cumin seeds 5%
Cups pressed or stitched 5%
Cups of paper and plastic 5%
Curd Nil
Cyanates 5%
Cyanide oxide 5%
Cyanides 5%
Cycles Rickshaws & parts 5%
Cyclic alcohol 5%
Cyclic alcohols halogenated 5%
Cyclic alcohols nitrated 5%
Cyclic alcohols nitrosated derivatives 5%
Cyclic alcohol suphonated 5%
Cyclo hydrocarbons 5%
Cyclic monocarboxylic acids, their anhydrides preoxides and  5%
peroxyacids derivatives    
Cyc;lic polymers of aldehydes 5%
Cyclohexanone 5%
Cyclones 5%
D C Micro motors 5%
Dabaka 5%
Dal-chini 5%
DATA/Graphic display tubes 5%
Deepak made of brass and copper 5%
Dehydrated(fats) 5%
Delta starter for waterand parts 5%
Dementhalised oil 5%
De-oiled paddy husk or outer covering of paddy Nil
De-oiled rice bran Nil
De-oiled rice husk Nil
De-oiled rice polish Nil
Depentine, DD 5%
Derivatives of phenols or phenolalcohols 5%
Detectors (for grass) 5%
Dextrose syrup 5%
Dhaincha 5%
Dhania 5%
Dhoop agarbatti Nil
Dhupkhati or dhupbatti Nil
Diacetone alcohol and others 5%
Diamonds 1%
Diary 5%
Diazo-compounds 5%
Dibbler Nil
Dies and component spare parts 5%
Disel oil as defined in the United Provinces Sales of Motor Spirit, 16.16%
Diesel Oil and Alcohol Taxation Act, 1939 when sold to registered     
Dealer for use in the process of any taxable goods against certificate     
prescribed by the Commisioner    
Diesel oil as defined in the United Provinces Sales of Motor Spirit, 16.16%
Diesel Oil and Alcohol Taxation Act, 1939 in cases other than those     
described in serial no. 6(a)    
Di-ethylene glycol 5%
Digital Versatile Disc DVD 5%
Diodes 5%
Diphosphorous pentaoxide 5%
Distortion factor meters 5%
Distribution boards 5%
Ditcher Nil
Dithionites 5%
Dolomite 5%
Dressings  5%
Dried chillies 5%
Drip irrigation equipments Nil
Drugs 5%
Dry block rubber 5%
Dry crepe rubber 5%
Dry flower 5%
Dry fruits 5%
Dry ribber sheet of all RMA Grades 5%
Dry root 5%
Ductile pipes 5%
Dumet Wires 5%
Duster or sprayer cum duster Nil
DVD 5%
Dye carries to  accelerate dyeing 5%
Dyes 5%
Dyes(all) not specified elsewhere in the schedule  5%
Dyes and other colouring matter put pu in forms 5%
Dyestuffs 5%
Earphones and combined microphone/speaker sets 5%
Earth movers 5%
Earth scrap 5%
Earth pot Nil
Edible oils 5%
Eggs Nil
Elaichi of all kind 5%
Elastic 5%
Elastic rail clips 5%
Electrical apparatus for line telephony  5%
Electrical capacitors, fixed, variable and parts 5%
Electrical energy Nil
Electrical goods 5%
Electrical relays 5%
Electrical resistors 5%
Electrodes 5%
Electronic calculators  5%
Electronic diaries  5%
Electronic fuses 5%
Electronic Integrated Circuits 5%
Electronic typewriters 5%
Electrostatic precipitators 5%
Embroidary or Zari articles 5%
Embroidery machines 5%
Enbroidery Needles 5%
Emeralds 1%
Empty cylinders of LPG 5%
Emulsion-PVA copolymer 5%
Engines 5%
Enzymatic preparations for pretanning 5%
Enzymes  5%
Epoxides 5%
Epoxyalcohols 5%
Epoxyether 5%
Epoxyphenols 5%
Equipment  5%
Ester of other inorganic acids & their  salt 5%
Ether, ether-alcohols 5%
Ether-alcoholphenols 5%
Ether-phenol 5%
Ethylene Dyamine Tetra Acetic acid 5%
Ethylene glycol 5%
Ethylene oxide 5%
Ethylene, propylene 5%
Exercise book 5%
Expandable polyester 5%
Fabric filter 5%
Factice derived from oils in primary forms or in plates  5%
Feeder pillar  5%
Feeding bottle 5%
Felsphar 5%
Ferric alum 5%
Ferric alloys 5%
Ferrous 5%
Ferrous metals 5%
Ferrous sulphate 5%
Ferruginous mangenese ores and concentrates 5%
Fertilizer Nil
Fertilizer broadcaster Nil
Fertilizer & micro nutrient mixtures Nil
Fertilizer drill Nil
Fertilizer drill or fertilizer-cum-seed drill Nil
Fertilizer seed broadcaster Nil
Fibre waste 5%
Fibres of all types 5%
Filaments (glass) 5%
Files used by artisans 5%
Filter head assembly 5%
Filters  5%
Fine china dish 5%
Finishing agents 5%
Fine china clay 5%
Fire wood except casurina & Eucalyptus timber  Nil
Fire clay 5%
Fish  Nil
Fish plate 5%
Fish net  Nil
Fishnet fabric Nil
Flag Nil
Flame gun Nil
flat bars 5%
Flat panes display devices and parts thereof 5%
Flats 5%
Flattened or beaten rice commonly known as chiwra parched rice  Nil
commmonly known as khoi    
Flavoured milk 5%
Flavouring essences 5%
Flexible plain films 5%
Fluoresent brightning agents 5%
Fluorides 5%
Fluorine 5%
Fluoroaluminates 5%
Fluorosilicates 5%
Fly ash 5%
Foams 5%
Foodgrains 5%
Foot valve 5%
Footwear with maximum retail price of rupees three hundered or  Nil
less, excluding moulded plastic footwear    
Frame looms Nil
Fresh cane juice Nil
Fresh fruit juice (other than those sold sealed etc) Nil
Fresh fruits Nil
fresh milk Nil
fresh plants Nil
Fresh vegetables Nil
Fried grams Nil
Fruit drink 5%
Fruit jams 5%
Fruit squash 5%
Fulminates 5%
Fungicides 5%
Furnace oil 20%
Furnace oil (when sold to registered dealer) 5%
Fuse-switches unit upto 15amps 5%
G.I. Pipes 5%
Gain measuring instruments 5%
Gandassa Nil
Garden fork Nil
Garden hatchet Nil
Garlic Nil
Gatta Nil
Gazak 5%
Gel(cake improver) 5%
Geometry boxes 5%
Geru 5%
Ghanta Nil
Ghanti of brass Nil
Gharial Nil
Ghee 5%
Ghungru Nil
Ginger Nil
Gingili oil 5%
Glass chimney accessories 5%
Glass fibres 5%
Glass filament 5%
Glass frit and other glass 5%
Glass scrap 5%
Glass shell 5%
Glass wool 5%
Glasses of paper and plastic 5%
Globe (also braille) Nil
Glucose 5%
Glycerol 5%
Glycerol Iyes 5%
Glycerol water 5%
Glycosides 5%
Gokharu 5%
Gola 5%
Gold 1%
Goley ka burada 5%
Goods (all) except mentioned Sch I to V 12.50%
Goods notified by the state government 4%
Goods of clay made by kumhars Nil
Gota 5%
Granulated slag manufacture of iron and steel 5%
Graph book 5%
Greeting cards 5%
Grinding wheel 5%
Ground granulated blast furnance slag (GGBS) Nil
Groundnut digger Nil
Guayule 5%
Gum tape 5%
Gums 5%
Gunny bags 5%
Gur Nil
Gutta percha 5%
Gwar 5%
Gwar gum powder 5%
Gwar refined dal or split 5%
Gypsum of all forms & description 5%
Hair clip, (other than that of precious metal) Nil
Hairband  Nil
Hairpins Nil
Haldi 5%
Halide oxides of non-metal 5%
Halides 5%
Halogenated derivatives 5%
Halogenated derivatives of Hydrocarbon 5%
Hand hoe or khurpa Nil
Hand mixer 5%
Hand pumps 5%
Hand spun yarn Nil
Handicrafts Nil
Handloom cloth of all kinds Nil
Handloom durries Nil
Handloom fabrics Nil
Handloom newar Nil
Handloom shawls and lois Nil
Handlooms Nil
Handmade glass phials of capacity Nil
Handmade safety matches 5%
Hand-wheel hoe Nil
Handwoven tat-pattiand gudri Nil
Hardened proteins 5%
Harrow Nil
Harvesters & attachments & parts thereof 5%
Hawai chappals and straps thereof Nil
Hawai chappls and straps thereof 5%
Hawan kund  Nil
Hawan samagri Nil
HDPE mosquito net 5%
HDPE/PP circular strips 5%
HDPE/PP woven strips 5%
Headphones 5%
Heavy ethylene glycol 5%
Hedge shear Nil
Hemiacetals 5%
Herb 5%
Herbicides 5%
Hessian based paper polythene 5%
Hessian cloth 5%
Hessian cloth and sheets 5%
Heterocyclic compounds 5%
Hide & skin excluding animal hair 5%
High density polythene fabric based paper 5%
High voltage cables 5%
High volume sampler 5%
Hing  5%
Hinges 5%
Hoe Nil
Hollow porcelin bushings 5%
Honey  Nil
Hooves Nil
Horns Nil
Hose click 5%
Hose connector 5%
Hose nipple 5%
Hose pipe fittings 5%
Hose pipes 5%
Hose sockets 5%
Hose-collar 5%
Hosiery Goods 5%
Hower Nil
HRC fuse thermostat 5%
Human blood Nil
Hurricane lanterns 5%
Hurricane lanterns, accessories, components and parts thereof 5%
Husing for bearing locate rings 5%
Hydrated lime 5%
Hydrazine 5%
Hydrides 5%
Hydro sulphite of soda  5%
Hydrocarbons 5%
Hydrogen 5%
Hydrogen chloride 5%
Hydrogen perodide 5%
Hydrogen peroxide 5%
Hydroxide & peroxide of magnesium 5%
Hydroxide   5%
Hydroxides & peroxide of strontium or barium 5%
Hydroxylamine 5%
I.T. products  5%
Ice 5%
Ice box 5%
Illaichidana Nil
Imi 5%
Imine-function compounds 5%
Implements used in the production of khadi/khaddar Nil
Incense stick (agarbatti) Nil
Indigeneous handmade musical instruments Nil
Industrial fatty alcohol 5%
Industrial monocarboxylic Fatty acids oils  5%
Inorganic bases 5%
Inorganic compound 5%
Inorganic compounds of non-metal 5%
Inorganic compounds of rare earth metal 5%
Inorganic products used as luminophores, ultramarine & preparation 5%
Inorganic tanning substance 5%
Insect waxes 5%
Insecticides 5%
Instrumental-Boc incubator 5%
Insulating abric tape and sheets 5%
Insulating material 5%
Insulating papers and boards 5%
Insulator 5%
Intangible goods 5%
Inverters  5%
Ioddide oxides 5%
Iodides  5%
Iodine 5%
Ion analyzer 5%
Ion-exchanger based on polymers 5%
Iron and steel 5%
Iron oxides 5%
Isotopes 5%
IT software or any media 5%
Items covered by PDS (except kerosene) Nil
Jaggery Nil
Jaiphal 5%
Jandra Nil
Jars 5%
Javi Nil
Javitri  5%
Jelly 5%
Jelly filled cables 5%
Jerry canes and their stoppers 5%
Jewellery made of gold 1%
Jewellery made of precious metal 1%
Jewellery made of silver 1%
Jharan (duster) Nil
Jodates 5%
Jointing mterials 5%
Journals Nil
Jowar Nil
Juna used for cleaning Nil
Jute as defined in Sec. 14 of CST Act 5%
Jute cloth 5%
Jute sheets 5%
Jute twice 5%
Jute twine  5%
Jute yarn 5%
Kachri Nil
Kajal Nil
Kala namak Nil
Kalaunji 5%
Kalavattu Nil
Kampat Nil
Kankaul mirch 5%
Kanni used by carpenter & masons 5%
Kasab 5%
Kattha 5%
Kerosene lamp/lantern 5%
Kerosene oil sold through PDS 5%
Kesar 5%
Ketones 5%
Keys 5%
Khandsari 5%
Khatai 5%
Khoya/khoa 5%
Khumba and guchchi 5%
Kiri 5%
Kirpan Nil
Kites, manjha & charkhi used for flying kites Nil
Knitting wool 5%
Kodon Nil
Kora 5%
Koramal Nil
Kudali or kudal Nil
Kuliya 5%
Kumkum Nil
Kutu flour Nil
Kwh meter 5%
L.A.B. Sulphonic acid 5%
Laboratory notebook 5%
Lac & Shellac 5%
Lac and shellac Nil
Lace 5%
Lachaka 5%
Lactophos-phates & their derivatives 5%
Lamps using kerosene oil and their chimney but excluding gas lantern Nil
Patromax and stove and their parts, accessories and components    
Lassi Nil
Laterite 5%
Latex 5%
Latex concentrate 5%
Lay-flat tube 5%
LCD panels 5%
LDPE plastic bags for milk pouches 5%
Lead glass tube 5%
Lead in wire 5%
Lead ores and concentrates 5%
Lead oxides 5%
Lead plates and cups excluding pressed or stitched Nil
Leaf plates pressed or stitched 5%
LED panels and parts 5%
Lenses 5%
Leveller or scoop Nil
Lids 5%
Lids and other closures of glass 5%
Light emmiting diodes 5%
Light liquid paraffin of IP grade 5%
Light shuttle looms 5%
Lignite 5%
Lime 5%
Limestone 5%
Line telegraphy including line telephone sets 5%
Linear alkyl benzene 5%
Liquid Crystal Devices 5%
Liquid glucose (non medicinal) 5%
Liquid Petroleum Gas for domestic use Nil
Liquified chlorine 5%
List of industrial inputs packing materials 5%
Lithrage and grey oxide 5%
Lithe film used in printing. (Items sl. 171 this sch.) 5%
Lithone and other pigments and preparations 5%
Livestock Nil
LLDPE/LDPE/HDPE 5%
Local control station kiosk  5%
Lock washers clamps 5%
Locks of all kinds  5%
Long-patta 5%
Lopper Nil
Luminophores 5%
Machinery 5%
Magaj of all kind 5%
Magnesium sulphate  5%
Macgnesium Trisilicate 5%
Mahawar Nil
Maida Nil
Maize (macca) Nil
Maize germ and oil 5%
Maize gluten 5%
Maize starch 5%
Majira Nil
Mandua kakun Nil
Manganese ores and concentrates 5%
Manganese oxides  5%
Manganese sulphate 5%
Manjhari (ankari) Nil
Manure or seed screen Nil
Maps (also braille) Nil
Marble goods 5%
Master batches 5%
Master batches and scrap 5%
Maurang Ramraj 5%
Meat Nil
Mechanical drawing  5%
Mechanical wood pulp 5%
Medical equipment/devices & impants 5%
Medicated ointment 5%
Medicines 5%
Meethi supari 5%
Mhendi leaves and its powder Nil
Mentha oil  5%
Menthol 5%
Mercury 5%
Metal alloys 5%
Metal castings 5%
Metal containers 5%
Metal oxides 5%
Metal pastes of all types 5%
Metal powders 5%
Metal scrap 5%
Methanol  5%
Methi  5%
Methyl alcohol 32.50%
Micro cellular sheets 5%
Micro-assemblies 5%
Micro-nutrients 5%
Microphones 5%
Mild steel sheets 5%
Milk food & milk products 5%
Milk powder 5%
Misri Nil
mist eliminator 5%
Mixed alkyl benzene 5%
Mixed alkylnapthalenes 5%
Mixed PVC stabilizer 5%
mixed Xylene 5%
Mixtures of any products 5%
Modified natural polymers 5%
Molasses 5%
Moly wire 5%
Molybdenum ores and concentrates 5%
Monoblock submersible pump sets 5%
Mono-ethylene glycol 5%
Moonga or moti made of glass Nil
Mordants 5%
Motor control center 5%
Moulded plastic footwear 5%
Moulds 5%
Mounted made of sarkanda 5%
Mower Nil
Muddhas made of sarkanda Nil
Mukut of statue Nil
Mulamma 5%
Mulamma Nil
Multimedia speakers 5%
Mungauri Nil
Mungauri except soyabean mungauri Nil
Murmura anf lai, Muri Nil
Mushrum  5%
Nagsi 5%
Nails 5%
Nails used in nalkhuri Nil
Nalkhuri Nil
Namkeen 5%
Napa Slabs (Rough flooring stones) 5%
Napthalene 5%
Naptha other than described in serial no. 11(a) 32.50%
naptha when sold to registered dealer 20%
Narrow woven fabrics 5%
National flag Nil
Natural gas other than {CNG} 5%
Natural gas other than {CNG} sold to/dealer 5%
Natural polymers 5%
Neera 5%
Network and logic analyzers 5%
Newars 5%
Newspaper Nil
Newsprint not sold to news paper publishers handmade paper 5%
Newsprint when sold to publishers Nil
Nickel oresand concentrates 5%
Niobium 5%
Nipples 5%
Nitric acid 5%
Nitrile-functions 5%
Nitrilo Triacetic acid 5%
Nitrites ; Nitrates 5%
Nitrogen heteroalon(s) 5%
Non mechanized boats used by fisherman 5%
Non-ferrous metals 5%
Non-ferrous metals Nil
Non-judicial stamp paper sold by Govt. Treasuries Postal Items  Nil
like envelope  
Non-metals 5%
Non-metals Nil
Non-woven fabrics 5%
Normal Paraffin 5%
nuucleic acids and their salts 5%
Nuts 5%
Nylon tape 5%
Oil based washing soap other than detergent 5%
Oilcake 5%
Oil seeds  5%
Oleum 5%
Omitted 5%
Onion Nil
Opium 32.50%
Optical fibre 5%
Optical fibre bundles & joining kits 5%
Optical Fibre Cables 5%
Oral contraceptic pills Nil
Orange lead 5%
Ores 5%
Ores (from 8 to 22 of this part & schedule) 5%
organic compound 5%
Organic compounds of rare earth metal 5%
Organic derivatives of hydrazine/hydroxylamine 5%
Organic manure Nil
Organo-sulphur compounds 5%
Ornaments made of any metal or alloy other than gold or silver or  Nil
any alloy thereof  
Other conveyance articles of plastic 5%
 Other organic acids 5%
Other plates, sheets, film, foil, and strip of plastics 5%
Overhead Tansmission line materials 5%
Oxides of boron 5%
Oxidized (fats) 5%
Oxygen gas 5%
Oxygen heteroatom(s) 5%
Oxygen-function amino-compounds 5%
P.U. Foam sheet 5%
Paan both prepared or unprepared Nil
Packing emulsion-PVA copolymer 5%
Packing cases 5%
Packing material corks 5%
Paddle looms Nil
Paddy  5%
Padlock 5%
Palm fatty acid 5%
Panchamrit Nil
Paneer 5%
Panel boards 5%
Panel pins 5%
Papar Nil
Paper of all kinds 5%
Paper printed labels 5%
Paper self adhesive tape 5%
Paperboard printed labels 5%
Paraffin wax 5%
Paraffin wax of all grade standards 5%
Paraformaldehyde 5%
Parched paddy or rice coated with sugar/gur (Murkhi) Sattu Nil
Particle analyzer 5%
Paseva 5%
Paseva Nil
pastel colour 5%
Paste 5%
Pasteurised milk & seprated milk Nil
Patent 5%
Patta and circles 5%
Pearls and sapphires 1%
Penals 5%
Pentaerythritol 5%
Pepper 5%
Perbromates 5%
Percholates  5%
Periodates 5%
Periodicals 5%
Permanent magnet 5%
Peroxides 5%
Peroxides and peroxyacids their derivatives 5%
Peroxides and peroxyacids ; their erivatives 5%
Peroxides of sodium and pottassium 5%
Peroxoborates (Perborates) 5%
Peroxocarbonates (Percarbonates) 5%
Peroxosulphates (Persulphates) 5%
Peroxyacids 5%
Persian wheel Nil
Personal samplers 5%
Pesticides 5%
Pesticides or technical grade 5%
Petrol 23.62%
Petroleum coke 5%
Petroleum jelly IP 5%
Petroleum resins 5%
Petromax 5%
Petromax, acccessories, components and parts thereof 5%
Phenolic resins 5%
Phenols 5%
Phenols ; Penol - Alcohols and their derivatives 5%
Phials of glass 5%
Phool bahari jhadoo Nil
Phosphates polyphosphates 5%
Phosphatic components chemical Nil
Phosphides, whether or not chemically defined 5%
Phosphinates (hypophosphites) 5%
Phosphonates ( phos-phites) 5%
Phosphoric acid 5%
Phosphoric esters and their salts 5%
Photo sensitive semi conductor devices 5%
Photo voltaic cells 5%
Photographic paper 5%
Pickle 5%
Picture tubes and parts 5%
Pigments 5%
Pigments (including mettalic powder and flakes) 5%
Pillow cover 5%
Pine oil 5%
Pipes of all varieties 5%
Pitet tube 5%
Pitlooms Nil
Pizza bread 5%
Plank or float Nil
Plant growth promoters & regulators 5%
Planter Nil
Plastic bags 5%
Plastic granules 5%
Plastic or other materials (buckets) 5%
Plastic powder 5%
Plates Nil
Plates (of artificial granite) 5%
Plough Nil
Pollution control equipments 5%
Poly cotton roving (puni) and slibers Nil
Poly Vinyl acetate Emulsion 5%
Polyacetals 5%
Polyalkyl esters 5%
Polyamides in primary forms 5%
Polycarbonates 5%
Polycarboxylic acid 5%
Polyester & staple fiber yarn 5%
Polyester fiber yarn 5%
Staple fiber film and polyester fiber waste 5%
Polyester texturised yarn 5%
Polyesters 5%
Polyethers and wpoxide resins 5%
Polyethylene terepthalate chips 5%
Polymer of styrene-polystyrene 5%
Polymers of ethylene in primary form  5%
Polymers of propylene or of other olefins 5%
Polymers of styrene, in primary form 5%
Polymers of Vinyl Acetate 5%
Polymers of vinyl acetate or of other vinyl esters 5%
Polymers of vinyl chloride in primary form 5%
Polyphenylene oxide 5%
Polyphosphoric acid 5%
Polystyrene of styrene 5%
Polysulphides 5%
Polysulphones 5%
Poltterpenes 5%
Polythene or plastic bags 5%
Polythene bags 5%
Polyurethanes in primary forms 5%
Porridge Nil
Postadana 5%
Postcard sold by the Govt. Nil
Poster  Nil
Potash Nil
Potash alum 5%
Pottasium dicromate 5%
Pottasium hydroxide (Caustic potash) 5%
Potato Nil
Potato harvester or spinner Nil
Potentiometers 5%
Pouches and closures 5%
Poultry & fish 5%
Poultry feed grinder and mixer Nil
Poultry feed including balanced poultry feed Nil
Pouring stopper 5%
Power control center 5%
PP/NDPE Woven sacks 5%
PP/HDPE Fabrics 5%
Prasad Nil
Prawn Nil
Prawn/shrimp seeds Nil
Precious and semi-precious stones 1%
Precious metal ores & concentrates 5%
Precious metals 1%
Prepared driers 5%
Prepared enzymes not elsewhere specified 5%
Prepared pigments and all their derivatives 5%
Prepared rubber accelerators 5%
Prepared unrecorded media for sound recording Compact Disc(CD) 5%
Prepared waxes 5%
Pre-sensitised aluminium plate 5%
Pressure guages 5%
Printed circuit board 5%
Printed materials 5%
Printed wrappers used for packing 5%
Printing ink, not toner & cartridges 5%
Private Automatic Branch Exch 5%
Private Branch Exchange (PBX) Elect 5%
Processed or frozen meat 5%
Processed or preserved vegetable & fruits 5%
Programmable logic controller 5%
Pruning shear or hook Nil
Psophometer 5%
Puddler Nil
Puffed rice commonly known as poha Nil
Pulp of bamboo 5%
Pulp of raddi paper 5%
Pulp of wood 5%
Pulps of fibrous cellulosic materials 5%
Pulses 1%
Punward 5%
Pur or mhot carts Nil
Purified Terepthalic acid 5%
Push button station 5%
PVA copolymer 5%
PVC etc. and fittings 5%
Qualities and grade of latex 5%
Quartz powder 5%
Quaternary ammonium salts and hydroxides; lecithins and 5%
other phosphoaminolipids  
Quinones 5%
Rab Nil
Radio communication receivers 5%
Radio pagers 5%
Radioactive chemical elements 5%
Radioactive isotopes and their compounds 5%
Ragi Nil
Rai  5%
Rail coaches 5%
Railway signal 5%
Railway switches 5%
Raker Nil
Ramdana Nil
Rampuri chakoo 5%
Rare gases 5%
Rare earth metals 5%
Raw cashew 5%
Raw rubber 5%
Raw silk Nil
Raw wool Nil
Reaction accelerators and catalytic preprations 5%
Reaction initiators 5%
Readymade garments 5%
Reaper Nil
Reaper or mower Nil
Reclaimed rubber 5%
Reclaimed rubber in primary forms or in plates 5%
Red lead 5%
Red oxide 5%
Reducers & blanket wash/roller wash 5%
Refractory monolithic 5%
Relays 5%
Religious pictures not for use as calender 5%
Renewable energy devices Nil
Rep. license etc. 5%
Residual furnance oil 5%
Residual lyes from the manufacture of wood pulp, lignin sulphonates 20%
residues from animal or vegetable waxes 5%
Resin 5%
Resin acids and derivatives thereof  5%
Resin spirit 5%
Resin oil 5%
Resins 5%
Retarders used in the printing industry 5%
Rewari 5%
Rheostats 5%
Rice 5%
Rice bran 5%
Rice bran or rice husk Nil
Rice polish Nil
Rice polish 5%
Ridger Nil
Ridger, puddler Nil
River sands and grit 5%
Rivets 5%
Roasted grams Nil
Rodenticide 5%
Rods 5%
Rods Nil
Roli  Nil
Rolled products Nil
Roller Nil
Rolling elements 5%
Rotary hoe and rotovetor Nil
Rubber 5%
Rubber band Nil
Rubber blankets 5%
Rubber processed oil 5%
Rubber rolls and polishers 5%
Rubies 1%
Rudraksh Nil
Rudraksh mala Nil
Run gums 5%
Rupee note when sold to the Reserve Bank of India Nil
Rusk Nil
Sabudana 5%
Sacks of jute or textile 5%
Sacred thread = yagyopavit Nil
Safety matches 5%
Safety pins  Nil
Sago 5%
Sale and purchase of country liquor 32.50%
Salma 5%
Salt (branded or otherwise) Nil
Sambrani or lohbana Nil
Sampling train for ambient/stack air 5%
Sanai Nil
Saplings Nil
Saturated acyclic monocarboxylic acid 5%
Saunf 5%
Sawan Nil
Sawdust 5%
Scale and eraser 5%
Scandium 5%
School bag 5%
Scientific Apparatus 5%
Scientific instruments Nil
Scissor 5%
Scrap of plastic 5%
Scraper Nil
Screw caps 5%
Screws and fasteners 5%
Seals and other packing accessories of base material 5%
Secatuer  Nil
Sections of all size & measurement Nil
Seed drill Nil
Seed grader Nil
Seed treater Nil
Seed-cum-fertilizer drill Nil
Seeds other than oilseeds Nil
Seik narial 5%
Selector switches 5%
Self adhesive plates etc strip of plastic 5%
Semen including frozen semen Nil
Semi-chemical wood pulp 5%
Semi-manufactures (of artificial graphite) 5%
Sendha namak Nil
Seperated kernel of coconut other than copra 5%
Sewaiyan Nil
Sewing machine its parts and accessories 5%
Sewing thread 5%
Shahabad stones 5%
Shaker Nil
Sheets Nil
Sheets of polyurethene foam 5%
Sheets or strips 5%
Sheets or strips, synthetic rubber 5%
Sheller Nil
Ship  5%
Shooks 5%
Sickle Nil
Signal analyzer 5%
Signal generators and parts 5%
Signalling equipments & accessories and parts 5%
Silica sand 5%
Silicates 5%
Silicates of sodium 5%
Silicon carbide 5%
Silicon steel stamping 5%
Silicon surfacted 5%
Silicons in primary forms 5%
Silk fabrics Nil
Silk worm laying cocoon Nil
Silk yarn in hanks and cones Nil
Silver 1%
Singhara (whether fresh, dried or boiled) Nil
Singhara flour Nil
Single phasing preventors 5%
Sitara 5%
Skimmed milk powder 5%
Skimmed rubber 5%
Slate and slate pencil Nil
Smoke meter 5%
SMPS 5%
Soap stock 5%
Soapstone powder 5%
Soda ash 5%
Sodium thiosulphate 5%
Sodium acetate 5%
Sodium alginate 5%
Sodium alpha olefin 5%
Sodium bi-carbonate 5%
Sodium bi-chromate 5%
Sodium chloride 5%
Sodium dicromate 5%
Sodium formate 5%
Sodium Fypo chlorite 5%
Sodium hydro sulphate 5%
Sodium hydrogen sulphate 5%
Sodium hydroxide (caustic soda) 5%
Sodium hypochloride 5%
Sodium meta silicate 5%
Sodium metasilicates of pottassium 5%
Sodium nitrate 5%
Sodium penta chlorophenate 5%
Sodium Petroleum sulphonate 5%
Sodium Sulphates 5%
Sodium sulphide acetic acid 5%
Sodium sulphite 5%
Sodium Tripoli-uphosphate 5%
Sodium tripoly phosphate 5%
Soil injector Nil
Solder wire 5%
Solvent oils other than organic solvent oil 5%
Sonth 5%
Soyabean bari Nil
Soyabean mungauri Nil
Spade Nil
Spare parts of hand pumps & fittings thereof 5%
Spectacle frame 5%
Spectacles excluding sungoggles and sunglasses 5%
Spectrum analyzers 5%
Spermaceti, whether or not refined or coloured; degras 5%
Spices 5%
Spirit and spirituos liquors of all kinds 32.50%
Spirits 32.50%
Sports goods excluding apparels and sports footwear Nil
Sprayer  Nil
Sprinkler Nil
Stainless steel ingots 5%
Srainless steelwire, wire rod, round, brightbar, sheet 5%
Stamping foils 5%
Staples 5%
Starch 5%
Statue made of brass 5%
Steel (buckets) 5%
Steel clips 5%
Steel turnout sleepers  5%
Stepper Motors 5%
Sticker Emulsion- PVA copolymer 5%
Stop clock Nil
Stoppers 5%
Strings for musical instruments 5%
Strontium sulphate 5%
Sublimed or precipitated 5%
Sugarcane crusher Nil
Sugar products 5%
Suji Nil
Sulphate of alumina 5%
Sulphated oxide 5%
Sulphides 5%
Sulphides of non-metals 5%
Sulphites 5%
Sulphonamides 5%
Sulphonates 5%
Sulphonated, whether or not halogenated 5%
Sulphonitric acid 5%
Sulphoxynates 5%
Sulphur 5%
Sulphuric acid anhydrides thereof 5%
Sulphurised (fats) 5%
Surma Nil
Sweetmeat 5%
Switch boards 5%
Switch expansion joints 5%
Switches 5%
Synthetic essential oil 5%
Synthetic organic colouring, matter 5%
Synthetic organic products 5%
Synthetic organic tanning substances 5%
Synthetic rubber 5%
Syringes 5%
Takthi Nil
Tamarind Powder 5%
Tamarind seeds 5%
Tanadium or zirconium ores and concentrates 5%
Tangli Nil
Tanning extracts of vegetables origin 5%
Tarpaulin 5%
Tanning preprations 5%
Tanning and their salts other derivatives 5%
Tantalum 5%
Tapes other than cotton newar and handloom newar 5%
Tarcoal 5%
Tasla Nil
Tea 5%
Tea chests 5%
Tej-patta 5%
Tel ki kuppi 5%
Telecom tower 5%
Tele-communication apparatus for carriage 5%
Telephone answering machines and parts thereof 5%
Teleprinters 5%
Tender green coconut Nil
Tendu leaves 5%
Terepeneol 5%
Terpene chemicals like pine oil 5%
Textile finishing agents 5%
Textile Non-woven binder-PVA copolymer 5%
Textile Printing Binder-PVA Copolymer 5%
Textile, excluding those made on handloom 5%
Thapa 5%
Thermocol 5%
Thiocyanates 5%
Thiosulphates 5%
Threaded bungs covers 5%
Threads including  5%
Thresher Nil
Thresher or palla Nil
Til 5%
Timers 5%
Tin containers 5%
Tin ores and concentrates 5%
Tinned bottled or packed 5%
Titanium ores and concentrates 5%
Titanium oxides 5%
Toddy 5%
Toilet soap 5%
Token and goods of like nature Nil
Toluole 5%
Tools 5%
Toys excluding electronic toy 5%
Track bolts and nuts 5%
Tractor driven plough Nil
Tractor or power driven-plough Nil
Tractor trolley 5%
Tractor tyres and tubes 5%
Tractors 5%
Transfer of right to use goods 5%
Transformers 5%
Transistors and similar semi-conductor devices 5%
Transmission apparatus other than radio or T.V. Transmission 5%
apparatus incorporating reception digital still image video cameras   
Transmission wire and towers 5%
Transplanter Nil
Tree lace 5%
Tricycles 5%
Tri-ethene glycol 5%
Trishul Nil
Trisodium phosphate 5%
Tube Nil
Tubes angles Nil
Tulsikanthi mala Nil
Tungestun ores and concentrates 5%
Turmeric 5%
Turpentine 5%
Turpentine oil 5%
TV Parts 5%
Tyre Nil
Tyres and tubes of cycles & rickshaws 5%
UHT milk 5%
Umbrella except garden umbrellaand parts thereof Nil
Unbranded broomsticks Nil
Unfilled razai 5%
Unsaturated acyclic monocarboxylic acid 5%
Upper & lower of shoes, sole, ilet, shoe laces 5%
UPS devices and parts thereof 5%
Uranium or thorium ores and concentrates 5%
Used motor vehicles 5%
Ustra used by barbers 5%
Utensils (all) including pressurecookers/pans 5%
Vaccines 5%
Vaccum filters 5%
Vanaspati (hydrogenated vegetable oil) 5%
Vegetable alkaloids and derivatives 5%
Vegetable oil 5%
Vegetable pitch 5%
Vegetable waxes (other than triglycerides) 5%
Veneer 5%
Vibhuti sold by religious institutions Nil
Video Cassetes 5%
Video phones 5%
Vinyl polymer in primary forms 5%
Voltmeter 5%
wagons 5%
Waste and garlands of zari 5%
Waste paper 5%
Water Nil
Water colour 5%
Water vessels 5%
Water/Hydraulic/Industrial valves 5%
Weedicide 5%
Welding equipments 5%
Wet dates 5%
Wet scrubbers 5%
Wheat 5%
Wheat bran and deoiled cake Nil
Wheat barrow Nil
White washing materials 5%
Winding wire and strips 5%
Windmill for generation of electricity Nil
Windmill for water Nil
Winnower or winnowing fan Nil
Wire drawings Nil
Wireless equipments and parts thereof 5%
Wires  Nil
Wood creosote 5%
wood naptha 5%
Wood tar 5%
Wood tar oils 5%
Wooden boxes 5%
Wooden cable drums 5%
Wooden crates 5%
Wooden handicrafts Nil
Wooden heels 5%
Wooden kharaun Nil
Wooden shavings 5%
Wooden toys Nil
Woolen carpet 5%
Word processing machines 5%
Workbooks 5%
Workbooks bearing the name of the author thereon Nil
Workbooks prescribed in the syllabus of any Educational Board of  Nil
Council  
Woven fabrics 5%
Woven Label Tapes 5%
Writing ink 5%
Writing instruments 5%
XLPE cables 5%
X-Ray apparatus 5%
X-Ray film 5%
Xylole 5%
Yarn of polyesters, partially oriented 5%
Yarn other than cotton & silk yarn in hank 5%
Yarn woven fabrics 5%
Yeast 5%
Yoke Nil
Yttrium 5%
Zari  5%
Zinc 5%
Zinc Nil
Zinc ores and concentrates 5%
Zinc oxide 5%
Zinc peroxide 5%
Zinc sulphate Nil
Zip 5%
Zip fastners 5%
Zipper 5%