File Content -
THE FIRST SCHEDULE
LIST OF GOODS EXEMPTED
[See section 20]
Sl. No. DESCRIPTION OF GOODS
1. Agricultural implements manually operated or animal driven
2. Aids and implements used by handicapped persons
3. All Bangles (except those made of precious metals)
4. All seeds other than oil seeds
5. Appalam, vadam, vathal and pappad
6. Aquatic feed, poultry feed and cattle feed including grass, hay, straw,
supplement and husk of pulses, concentrates and additives, wheat bran and
deoiled cake
7. Atta, Maida, Suji, Besan
8. Betel leaves
9. Books, periodicals and journals including maps, chart and globe
10. Bread (Branded or otherwise) *[10A. ***]
11. Charcoal
12. Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi.
13. Coarse grains
14. Coconut fibre
15. Coconut in shell and separated kernel of coconut other than copra
16. Condoms and contraceptives
17. Cotton and silk yarn in hank
18. Curd, Lussi, butter milk and separated milk †[18A. ***]
19. Earthen pot ‡[20
. Electrical energy sold to the Government of India or consumed by the
Government of India or sold for consumption in the construction, maintenance
or operation of railway by the Government of India, electrical energy sold or
*The entry “Building materials, namely:-
(a) Asbestos cement sheets,
(b) Bricks,
(c) Cement,
(d) Electrical goods,
(e) Hardware items,
(f) Paints,
(g) Pipes and fittings,
(h) River sand,
(i) Sanitary wares and fittings,
(j) Steel, and
(k) Water tanks,
sold by the Pondicherry Co-operative Building Centre Limited, No. 554, Puducherry and Karaikal Central Co-
operative Processing Supply and Marketing Society Limited, No.P.15, Karaikal for the construction of dwelling
houses, to any person other than the dealers executing works contract.”
was inserted vide G.O.Ms.No.114/F2/2009 dated 25.08.2009 with effect from 25.08.2009 read with the Puducherry Value
Added Tax (Second Amendment) Act, 2009 (Act No.7 of 2009). The entry has been omitted vide G.O.Ms.No.68/F2/2011
dated 31.12.2011 with effect from 01.01.2012 .
† The entry “Diesel sold to fishermen for fishing activities through the designated petrol bunks, subject to such conditions
and restrictions as notified by the Director of Fisheries and Fishermen Welfare, Puducherry” was inserted vide
G.O.Ms.No.114/F2/2009 dated 25.08.2009 with effect from 25.08.2009 read with the Puducherry Value Added Tax
(Second Amendment) Act, 2009 (Act No.7 of 2009). The entry has been omitted vide G.O.Ms.No.68/F2/2011 dated
31.12.2011 with effect from 01.01.2012 .
‡ These words were substituted for the words “Electrical energy” vide G.O.Ms.No.141/F2/2009 dated 7.11.2009 with
effect from 07.11.2009 read with Puducherry Value Added Tax (Amendment) Act, 2010 (Act No. 7 of 2010).
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consumed for domestic and agricultural purposes and electrical energy sold to
commercial consumers upto 300 units per month.]
21. Firewood except Casurina and Eucalyptus timber
22. Fishnet, fishnet fabrics, fish seeds, fishing boats, fishing requisites and prawn /
shrimp seeds
23. Food grains including rice and pulses
24. Fresh milk and pasteurized milk
25. Fresh plants, saplings and fresh flowers
26. Fresh vegetables and fruits
27. Garlic and ginger
28. Goods taken under customs bond for re-export after manufacturing or otherwise
Goods which are sold by any dealer, namely:-
(1) Aluminium utensils
(2) Asafoetida (Hing)
(3) Bagasse
(4) Broomstick
(5) Butter without any brand name
(6) Camphor
(7) Candles
(8) Chillies, coriander, turmeric †[(9)***]
(10) Energy saving choolas, solar cookers, waste conversion devices for
producing energy and wind mill for generation of electricity
#[(11)***]
(12) Gauze or bandage cloth
(13) Goods manufactured by Blacksmiths
(14) Gum Benzoin including instant sambrani in all forms, agarbathi, dhoop,
dhupkathi, dhupati
§ [(15)*** ]
(16) Hand-pumps and its spare parts
(17) Hurricane lights, kerosene lamp, kerosene stoves, lantern, petromax,
chimney lamp
(18) Jamakalams
(19) Kerosene sold through PDS
(20) Life saving drugs as notified by the Government
** [(21) ***]
(22) Panchamirtam, namakkati, vibhuthi, sandanam and prasadam.
*[28-A .
(23) Safety matches
* Inserted vide G.O.Ms.No.28/F2/2007 dated 01.07.2007 with effect from 01.07.2007 read with the Puducherry Value Added
Tax (Amendment) Act, 2008 (Act No.1 of 2008).
† The entry “Edible oil, vegetable oil, oil cake and de-oiled cake” against sub-item (9) of serial number 28-A has been omitted
vide G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012 .
#The entry “Footwear costing less than two hundred rupees” against sub-item (11) of serial number 28-A has been omitted vide
G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012.
§ The entry “Handi crafts” against sub-item (15) of serial number 28-A has been omitted vide G.O.Ms.No.68/F2/2011 dated
31.12.2011 with effect from 01.01.2012
**The entry “Masala Powder” against sub-item (21) of serial number 28-A has been omitted vide G.O.Ms.No.68/F2/2011 dated
31.12.2011 with effect from 01.01.2012.
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(24) Saree falls, lace, ribbon
(25) Shikakai and shikakai powder
(26) Software with complete Tamil or Malayalam or Telegu version
(27) Tamarind, tamarind seed and powder
(28) UNICEF greeting cards, diaries and calendars
(29) Vermicelli
(30) Writing instruments, pencils, sharpeners, pens, ballpoint pens, refills,
stainless steel nibs, color pencils, blackboards, dusters, geometry boxes and
dissection boxes.]
*[28-B ***]
29. Gur and Jaggery
30. Hand made safety matches
31. Handicrafts produced and directly sold by self help group
32. Human blood, blood plasma including blood components
33. Husk including groundnut husk
34. Indigenous handmade musical instruments
35. Items covered by Public Distribution System (except kerosene)
36. Khadi garments / goods and made-ups as notified by Government
37 Kumkum, bindi, alta and sindur
38. Mat # [39. ***
39A. Meat, fish, prawn and other aquatic products when not cured or frozen and eggs
39B. Livestock other than live chicken sold in Mahe Region]
40. National flag
41. 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 or in book form
**[41A. Notebooks and examination pad]
42. Organic manure †[42A. ***]
43. Plantain leaves ‡[43A. “Pondicherry” packaged drinking water manufactured by Puducherry Agro
Service and Industries Corporation Limited, Puducherry.]
44. Puffed rice commonly known as ‘pori’, flattened or beaten rice commonly
known as ‘aval’, parched rice commonly known as 'Khoi', parched paddy or rice
coated with sugar or gur commonly known as 'Murki'
* The entry “Goods which are sold by Canteen Stores Department to serving Defence Personnel and Ex-servicemen in
Puducherry” was inserted vide Puducherry Value Added (Third Amendment) Act, 2010 (Act No.11 of 2010) with effect
from 16-12-2010. The entry has been omitted vide G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012
# The entries against serial no.39”Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and
livestock” was substituted with new entries at serial no. 39A and 39B vide G.O.Ms.No.68/F2/2011 dated 31.12.2011 with
effect from 01.01.2012 .
**Inserted vide G.O.Ms.No.6/F2/2010 dated 1
st March, 2010 with effect from 01.03.2010 read with Puducherry Value
Added Tax (Second Amendment) Act, 2010 (Act No.8 of 2010).
† The entry “Packaged drinking water manufactured within the Union territory of Puducherry” was inserted vide
Puducherry Value Added (Fourth Amendment) Act, 2010 (Act No.12of 2010) with effect from 16-12-2010. The entry has
been omitted vide G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012.
‡ The entry viz., “Pondicherry” packaged drinking water manufactured by Puducherry Agro Service and Industries
Corporation Limited, Puducherry” was inserted vide G.O.Ms.No.25/F2/2010 dated 2nd June, 2010 with effect from
02.06.2010 and this notification has become invalid with effect from 28.10.2010 by virtue of operation of section 75(2)(a)
of this Act.
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45. Raw wool *[45A. ***]
46. Salt (branded or otherwise)
47. Semen including frozen semen
48. Silk worm laying, cocoon and raw silk
49. Slate and slate pencils †[50. Sugar, textile covered under the Additional Duties of Excise (Goods of Special
Importance) Act,1957 (Central Act 58 of 1957) and un-manufactured tobacco,
bidis and tobacco used in the manufacture of bidis]
51. Tapioca
52. Tender green coconut ‡[53. Toddy and Neera ]
54. Water other than-
(i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
(ii) Water sold in sealed container
55. Bio-inputs like Bio-fertilizers, micro-nutrients, plant growth promoters §[56 Liquor including IMFL and imported liquor from foreign countries]
* The entry ”Ready to eat unbranded foods including sweets, savouries, unbranded non-alcoholic drinks, beverages and
mineral water served in or catered indoors or outdoors by M/s. Indian Coffee Workers’ Co-operative Society Limited,
Puducherry” was inserted vide G.O.Ms.No.114/F2/2009 dated 25.08.2009 with effect from 25.08.2009 read with the
Puducherry Value Added Tax (Second Amendment) Act, 2009 (Act No.7 of 2009). The entry has been omitted vide
G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012 .
† This entry against serial 50 was substituted vide G.O.Ms.No.24/F2/2007 dated 1st July, 2007 with effect from 01.07.2007
read with the Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008), for the following entry:-
“ Sugar, textile and tobacco covered under the Additional Duties of Excise (Goods of Special Importance)
Act,1957 (Central Act 58 of 1957)”.
‡ This entry against serial 53 was substituted vide G.O.Ms.No.24/F2/2007 dated 1st July, 2007 with effect from 01.07.2007
read with the Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008), for the following entry:-
“ Toddy, Neera and Arrack pattai”.
§ Inserted vide G.O.Ms.No.23/F2/2007 dated 01.07.2007 with effect from 01.07.2007 read with the Puducherry Value
Added Tax (Amendment) Act, 2008 (Act No.1 of 2008).
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THE SECOND SCHEDULE
PART-A
LIST OF GOODS TAXABLE AT THE RATE OF ONE PER CENT
AT EACH POINT OF SALE
[See section 14 (1)]
Sl.No. DESCRIPTION OF GOODS
1. Articles of Gold, Silver and precious metals including jewellery made
from gold, silver and precious metals.
2. Gold, silver and other precious metals.
3. Precious stones.
PART-B
LIST OF GOODS TAXABLE AT THE RATE OF ONE PER CENT AT THE
POINT OF LAST PURCHASE
[See section 14 (1)]
Sl.
No. DESCRIPTION OF GOODS
1. Old and beaten gold or silver jewellery.
6
THE THIRD SCHEDULE
PART - A
LIST OF GOODS
# [TAXABLE AT THE RATE OF FIVE PER CENT]
AT EACH POINT OF SALE
[See section 14 (1)]
Sl.
No.
DESCRIPTION OF THE GOODS
1. Acids
2. Agricultural implements not operated manually or not driven by animal
3. All equipments for communications such as, Private Branch Exchange
(P.B.X.) and Electronic Private Automatic Branch Exchange
(E.P.A.P.B.X) etc.
4. All intangible goods like copyright, patent, replenishment licence etc.
5. All kinds of bricks including fly ash bricks, refractory bricks and
ashphaltic roofing, earthen tiles
6. All metal castings
7. All processed fruit, vegetables etc. including fruit jams, jelly, pickle, fruit
squash, paste, fruit drink and fruit juice (whether in sealed containers or
otherwise)
*8. All types of yarn other than cotton and silk yarn in hank and sewing thread †9. All utensils including pressure cookers/ pans except utensils made of
precious metals
10. Aluminium conductor steel reinforced (A.C.S.R.)
11. Aluminium, aluminium alloys, their products (including intrusions) not
elsewhere mentioned in this Schedule or in any other schedule
12. Animal Hair – but to be a part of entry of skin & hide or raw wool
13. Arecanut powder and betel nut
14. Articles made of rolled gold and imitation gold including imitation
jewellery
15. Artificial silk yarn, polyester fibre yarn and staple fibre yarn ‡[16. ***]
17. Bamboo
18. Basic chromium sulphate, sodium bichromate, bleach liquid
19. Bearings
20. Bed sheet, pillow cover and other made-ups
21. Beedi leaves
22. Beltings
# The expression “TAXABLE AT THE RATE OF FOUR PER CENT” was substituted with the expression “TAXABLE AT THE
RATE OF FIVE PER CENT” vide G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012.
* Rate of tax for the item “All kinds of yarn” was reduced from 4% to 1%” vide G.O.Ms.No.26/F2/2007 dated 1st July, 2007 with
effect from 01.07.2007. The G.O.Ms.No.26/F2/2007 dated 1st July, 2007 has been rescinded vide G.O.Ms.No.70/F2/2011 dated
31.12.2011 with effect from 01.01.2012 and “All kinds of yarn” is taxable at 5%.
† “Rate of tax for the item “Stainless steel vessels” was reduced from 4% to 1% vide G.O.Ms.No.86/F2/2009 dated 27.02.2009
with effect from 27.02.2009. The G.O.Ms.No.86/F2/2009 dated 27.02.2009 has been rescinded vide G.O.Ms.No.70/F2/2011
dated 31.12.2011 with effect from 01.01.2012 and “Stainless steel vessels” is taxable at 5%.
‡ The entry ‘Bagasse’ was omitted vide G.O.Ms.No.28/F2/2007 dated 1st July, 2007 with effect from 01.07.2007 read with
Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008).
7
23. Bicycles, tri-cycles, cycle rickshaws and parts, tyres and tubes thereof
24. Rodenticide, insecticide and weedicide
25. Bio-mass briquettes
26. Bitumen
27. Bone meal
28. Buckets made of iron and steel, aluminium, plastic or other materials
(except precious materials)
29. Bulk drugs
*[30. ***]
31. Capital goods
32. Castor oil
33. Centrifugal, mono-bloc and submersible pump sets and parts thereof †34. Chemical fertilizers, pesticides, weedicides, insecticides
35. Clay including fire clay, fine china clay and ball clay
36. Coal Tar
‡37. Coffee beans and seeds, coffee powder and all forms of coffee, cocoa pod,
tea including green tea leaf and chicory
38. Coir and coir products excluding coir mattresses
39. Combs
40. Computer stationery
41. Cottage cheese
42. Cotton and cotton waste
43. Crucibles
44. Cups and glasses of paper and plastics
§45. Declared goods as specified in section 14 of the Central Sales Tax Act,
1956 (Central Act 74 of 1956)]
**46. Drugs and medicines including vaccines, syringes and dressings,
medicated ointments produced under drugs licence, light liquid
paraffin of IP grade, Medical equipment / devices and implants
47. Dyes, that is to say; (i) Acid dyes (ii) Ahzanee 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 dyes not specified elsewhere in the schedule
* The entry ‘Candles’ was omitted was omitted vide G.O.Ms.No.28/F2/2007 dated 1st July, 2007 with effect from
01.07.2007 read with Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008).
† Rate of tax for the commodities known as “Agricultural requisites including chemical ferilisers, pesticides and PVC
pipes” reduced from 4% to 1%” vide G.O.Ms.No.26/F2/2007 dated 1st July, 2007 with effect from 01.07.2007. The
G.O.Ms.No.26/F2/2007 dated 1st July, 2007 has been rescinded vide G.O.Ms.No.70/F2/2011 dated 31.12.2011 with effect
from 01.01.2012 and the rate of tax on “Chemical fertilisers and pesticides” has been reduced from 5% to 1% vide
G.O.Ms.No.69/F2/2011 dated 31.12.2011 with effect from 01.01.2012 .
‡ Rate of tax for the item “Coffee powder” was reduced from 4% to 1% vide G.O.Ms.No.86/F2/2009, dated 27.02.2009
with effect from 27.02.2009. The G.O.Ms.No.86/F2/2009, dated 27.02.2009 has been rescinded vide
G.O.Ms.No.70/F2/2011 dated 31.12.2011 with effect from 01.01.2012 and “Coffee powder” is taxable at 5%.
§ Rate of tax for the item “Liquified Petroleum Gas (LPG)” was reduced from 4% to 1%” vide G.O.Ms.No.27/F2/2007
dated 1st July, 2007 with effect from 01.07.2007. The G.O.Ms.No.27/F2/2007 dated 1st July, 2007 has been rescinded vide
G.O.Ms.No.70/F2/2011 dated 31.12.2011 with effect from 01.01.2012 and the rate of tax on “Liquified Petroleum Gas
(LPG) for domestic use” has been reduced from 5% to 1% vide G.O.Ms.No.69/F2/2011 dated 31.12.2011 with effect from
01.01.2012 .
** Rate of tax for the items “Medical equipments, devices and implants” was reduced from 4% to 2%” vide
G.O.Ms.No.26/F2/2007 dated 1st July, 2007 with effect from 01.07.2007. The G.O.Ms.No.26/F2/2007 dated 1st July, 2007
has been rescinded vide G.O.Ms.No.70/F2/2011 dated 31.12.2011 with effect from 01.01.2012 and “Medical equipments,
devices and implants” is taxable at 5%.
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*[48. xxx ]
# [48A. Edible Oil, Vegetable Oil, Oil Cake and Deoilded Cake]
49. Electrodes
50. Embroidery or zari articles, that is to say, (i) imi, (ii) zari, (iii) kasab, (iv)
sama, (v) dabka, (vi) chumki, (vii) gota, (viii) sitara, (ix) naqsi, (x) kora,
(xi) glass bead, (xii) badla, (xiii) glzal, (xiv) embroidery machines, (xv)
embroidery needles.
51. Exercise book, graph book and laboratory note book
52. Feeding bottle, nipples
53. Ferrous and non-ferrous metals and alloys and their scraps; non-metals
such as aluminium, copper, zinc and extrusions of those
54. Fibres of all types and fibre waste
55. Coal ash, coal boiler ash, coal cinder ash, coal powder, clinker
56. Fly ash
57. Fried and roasted grams
58. Gypsum of all forms and description
†[59. xxx
59(A) xxx
59(B) Handicrafts
60. xxx ]
61. Herb, bark, dry plant, dry root, commonly known as jari booti and dry
flower
‡[62. xxx ]
63. Honey
64. Hose pipes and fittings thereof
65. Hosiery goods
66. Ice
67. Industrial cables (high voltage cables, PVC or XLPE insulated wires and
cables , jelly filled cables, optical fibre cables)
§68. Industrial inputs and packing materials as mentioned in the Appendix
69. Insulators
70. IT products including computers, telephone and parts thereof, teleprinter
and wireless equipment and parts thereof and cell phones, DVD and CD
71. Kattha
* The entry ‘Edible oils and oil cake’ was omitted vide G.O.Ms.No.28/F2/2007 dated 1st July, 2007 with effect from 01.07.2007
read with the Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008).
# Inserted vide G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012 and the rate of tax on “Edible Oil,
Vegetable Oil, Oil Cake and Deoilded Cake” has been reduced from 5% to 3% vide G.O.Ms.No.69/F2/2011 dated 31.12.2011
with effect from 01.01.2012.
† The entries against Sl.No.59 – “Hand pumps and spare parts”, Sl.No.59(A) – “Handicraft” and Sl.No.60 – “Havan samagri
including dhoop, sambrani or lobhana commonly known as agarbatti, dhupkathi or dhuphati”, were omitted vide
G.O.Ms.No.28/F2/2007 dated 1
st July, 2007 with effect from 01.07.2007 read with the Puducherry Value Added Tax
(Amendment) Act, 2008 (Act No.1 of 2008
). The entry against Sl. No.59 (B) was inserted vide G.O.Ms.No.68/F2/2011
dated 31.12.2011 with effect from 01.01.2012 .
‡The entry against Sl.No.62 “Hing (Asafoetida)” was omitted vide G.O.Ms.No.28/F2/2007 dated 1st July, 2007 with effect from
01.07.2007 read with the Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008).
§ Rate of tax for the items “All kinds of industrial inputs and packing materials sold to industries” have been reduced to 1%” vide
G.O.Ms.No.33/F2/2007 dated 5th September, 2007 with effect from 01.07.2007. The G.O.Ms.No.33/F2/2007 dated 5th
September, 2007 has been rescinded vide G.O.Ms.No.70/F2/2011 dated 31.12.2011 with effect from 01.01.2012. The Rate of tax
for the items “All kinds of industrial inputs and packing materials sold to industries” has been reduced to 3% vide
G.O.Ms.No.69/F2/2011 dated 31.12.2011 with effect from 01.01.2012 .
9
*[72. xxx
73. xxx ]
74. Khandsari
75. Khoya/Khoa
76. Knitting wool
77. Lac and shellac
78. Leaf plates and cups
79. Lignite
80. Lime, lime stone, products of lime, dolomite and other white washing
materials not elsewhere mentioned in this schedule or in any other schedule
81. Linear alkyl benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate
** [81A. Live chicken sold in Mahe Region]
82. Maize starch, maize gluten, maize germ and oil # [82A. Masala Powder]
83. Metals, alloys, metal powders including metal pastes of all types and
grades and metal scraps other than those falling under declared goods
84. Mixed PVC stabilizer
85. Moulded plastic footwear, Hawai chappals and straps thereof
86. Napa Slabs (Rough flooring stones) and shahabad stones
87. Newars
88. Nuts, bolts, screws and fasteners
89. Oil seeds
90. Old cars
91. Ores and minerals
92. (i) Paraffin wax of all grade standards other than food grade standard
including standard wax and match wax; (ii) Slack wax
93. Paper and newsprint
94. Paper and paper board
95. Pens of all kinds including refills †96. Pipes of all varieties including fittings
97. Pizza Bread
98. Plastic granules, plastic powder and master batches
99. Porridge
100. Printed material including diary, calendar etc. including works contract
which are in the nature of printing works
101. Printing ink excluding toner and cartridges
102. Processed meat, poultry and fish
103. Pulp of bamboo, wood and paper
104. Rail wagons, engines, coaches and parts thereof
105. Readymade garments
106. Refractory monolithic
* The entries against Sl.No.72 – “Kerosene lamp / lantern, petromax, glass chimney” and Sl.No.73 – “ Kerosene oil sold
through PDS” were omitted vide G.O.Ms.No.28/F2/2007 dated 1st July, 2007 with effect from 01.07.2007 read with the
Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008).
** Inserted vide G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012. # Inserted vide G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012
† The rate of tax for the commodities known as “Agricultural requisites including chemical ferilisers, pesticides and PVC
pipes” has been reduced from 4% to 1%” vide G.O.Ms.No.26/F2/2007 dated 1st July, 2007 with effect from 01.07.2007.
The G.O.Ms.No.26/F2/2007 dated 1st July, 2007 has been rescinded vide G.O.Ms.No.70/F2/2011 dated 31.12.2011 with
effect from 01.01.2012.
10
107. Renewable energy devices and spare parts including windmill for water
pumping [xxx]*
108. Rice bran
109. River sand and grit
110. Rubber that is to say – (a) 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 (b) Reclaimed
rubber all grades and qualities (c) Synthetic rubber
†[111. xxx ]
112. Sewing machine, its parts and accessories
113. Ship and other water vessels including Non-mechanised boats used by
fisherman for fishing
114. Silk fabrics (subject to abolition of rental agreement) excluding handloom
silks unless covered by AED
115. Skimmed milk powder and UHT milk
116. Solvent oils other than organic solvent oil
117. Spectacles, parts and components thereof, contact lens & lens cleaner
‡118. Spices of all varieties and forms including cumin seed and aniseed
119. Sports goods excluding apparels and footwear
120. Starch
§[121. xxx ]
122. Tools
123. Toys excluding electronic toys
124. Tractors, Threshers, harvesters and attachments and parts thereof
125. Transformer
126. Transmission wires and towers
127. Umbrella except garden umbrella
128. Vanaspati (hydrogenated Vegetable Oil)
**[129. xxx ]
130. Waste paper
131. Wet dates
* In the entries against Sl.No.107, for the words ‘Renewable energy devices and spare parts including windmill for water
pumping and generation of electricity’ the words ‘Renewable energy devices and spare parts including windmill for water
pumping’ were substituted vide G.O.Ms.No.28/F2/2007 dated 01.07.2007 with effect from 01.07.2007 read with the
Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008) (The words ‘and generation of electricity’ have
been thus removed from this entry).
† The entry against Sl.No.111 ‘Safety matches’ was deleted vide G.O.Ms.No.28/F2/2007 dated 1st July, 2007 with effect
from 01.07.2007 read with the Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008).
‡ In the entry against serial 118, for the words ‘Spices of all varieties and forms including cumin seed, aniseed, turmeric
and dry chillies’, the words ‘Spices of all varieties and forms including cumin seed and aniseed’ were substituted vide
G.O.Ms.No.28/F2/2007 dated 1
st July, 2007, with effect from 01.07.2007 read with the Puducherry Value Added Tax
(Amendment) Act, 2008 (Act No.1 of 2008) (The items such as chillies, coriander and turmeric removed from this entry
has been granted exemption by inserting these items in the entries against Sl.No.28(A)(8) of the First Schedule)
§ The entries against Sl.No.121 ‘Tamarind, tamarind seed and powder’ was deleted vide G.O.Ms.No.28/F2/2007 dated 1st
July, 2007 with effect from 01.07.2007 read with the Puducherry Value Added Tax (Amendment) Act, 2008 (Act No.1 of
2008).
** The entry against Sl.No.129 “Vegetable oil including gingili oil and bran oil” was deleted vide
G.O.Ms.No.28/F2/2007 dated 1st July, 2007 with effect from 01.07.2007 read with the Puducherry Value Added Tax
(Amendment) Act, 2008 (Act No.1 of 2008).
11
132. Wooden crates
133. Writing Ink
*[134. xxx ]
* The entries against Sl.No.134 “Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpeners” was
deleted vide G.O.Ms.No.28/F2/2007 dated 1st July, 2007 with effect from 01.07.2007 read with the Puducherry Value Added Tax
(Amendment) Act, 2008 (Act No.1 of 2008).
12
PART-B
LIST OF GOODS
# [TAXABLE AT THE RATE OF FIVE PER CENT] AT THE
POINT OF FIRST PURCHASE
[See section 14 (1)]
Sl.
No. DESCRIPTION OF GOODS
1. Cotton
2. Groundnut not falling under Entry 45 of Part- A of this Schedule
PART-C
LIST OF GOODS
# [TAXABLE AT THE RATE OF FIVE PER CENT] AT THE
POINT OF LAST PURCHASE
[See section 14 (1) ]
Sl.
No. DESCRIPTION OF GOODS
1. Raw hides and skins
2. Wattle bark, avaram bark, konam bark, wattle extract, Quobracho and
chestnut extract
*[Part – D
LIST OF GOODS
# [TAXABLE AT THE RATE OF FIVE PER CENT] AT THE
POINT OF LAST SALE
Sl.No. Description of goods
1. Electrical energy, other than those specified against Sl.No.20 of the First
Schedule.]
# The expression “TAXABLE AT THE RATE OF FOUR PER CENT” was substituted with the expression “TAXABLE
AT THE RATE OF FIVE PER CENT” vide G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012 .
* Inserted vide G.O.Ms.No.141/F2/2009 dated 7.11.2009 with effect from 7.11.2009 read with Puducherry Value Added
Tax Act (Amendment) Act, 2010 (Act No.7 of 2010).
13
THE FOURTH SCHEDULE
PART - A
LIST OF GOODS
# [TAXABLE AT THE RATE OF FOURTEEN AND HALF
PER CENT] AT EACH POINT OF SALE
[See section 14(1) and section 14(3)]
Sl. No.
DESCRIPTION OF GOODS
*1 Goods not specified elsewhere in any of the Schedules
PART - B
LIST OF GOODS
# [TAXABLE AT THE RATE OF FOURTEEN AND HALF
PER CENT] AT THE POINT OF LAST PURCHASE
[See section 14 (1) ]
Sl.
No. DESCRIPTION OF GOODS
1. Sugarcane
# The expression “TAXABLE AT THE RATE OF TWELVE AND HALF PER CENT” was substituted with the expression
“TAXABLE AT THE RATE OF FOURTEEN AND HALF PER CENT” vide G.O.Ms.No.68/F2/2011 dated 31.12.2011
with effect from 01.01.2012 .
“All kinds of two wheelers, reduced from 12.5% to 4%”; “ Tyres and tubes, reduced from 12.5% to 8%”; and “Motor
starters, wires and cables for agriculture, reduced from 12.5% to 4%” vide G.O.Ms.No.26/F2/2007 dated 1
st July, 2007
with effect from 01.07.2007.
“Ready to eat unbranded foods including sweets, savouries, unbranded non-alcoholic drinks, beverages and mineral water
served in or catered indoors or outdoors by hotels, restaurants, sweet stalls, clubs, caterers and any other eating houses,
reduced from 12.5% to 2%”; “Ghee and Dates and Date syrup, reduced from 12.5% to 4%”; “Wet grinders and barbed
wire, wire rod and wire links, reduced from 12.5% to 4%”; and All plastic goods other than doors, windows, frames,
profiles, automobile, industrial and sanitary items and unbranded steel furniture, reduced from 12.5% to 4%” vide
G.O.Ms.No.27/F2/2007 dated 1
st July, 2007 with effect from 01.07.2007.
“ Building materials namely timber, plywood, hardware items, electrical goods, paints, sanitary wares and fittings,
glasses, tiles, marble and granite reduced from 12.5% to 6%”; “Auto parts, accessories and attachments excluding tyres
and tubes reduced from 12.5% to 6%”; “Amplifiers and speakers reduced from 12.5% to 4%”; “All types of furniture
including mattresses reduced from 12.5% to 6%”; “Electrical and electronic home appliances reduced from 12.5% to 8%”;
“ Ice cream reduced from 12.5% to 8%”; “Generators reduced from 12.5% to 4%”; and “Soaps and detergents in all forms
reduced from 12.5% to 4%” vide G.O.Ms.No.86/F2/2009 dated 27
th February, 2009 with effect from 27.02.2009.
“Electrical and electronic home appliances other than Television, Refrigerator, Washing machine, Air conditioner and
Microwave oven reduced from 12.5% to 8%” vide G.O.Ms.No.140/F2/2009 dated 7.11.2009 with effect from 07.11.2009.
“Battery operated car reduced from 12.5% to 4%” and “ATF from 12.5% to 1%” vide G.O.Ms.No.24/F2/2010 dated
2.6.2010 with effect from 02.06.2010.
14
The G.O.Ms.No.26/F2/2007 dated 1st July 2007, G.O.Ms.No.27/F2/2007 dated 1st July 2007, G.O.Ms.No.86/F2/2009
dated 27th February 2009, G.O.Ms.No.140/F2/2009 dated 7th November 2009 and G.O.Ms.No.24/F2/2010 dated 2nd June
2010 have been rescinded vide G.O.Ms.No.70/F2/2011 dated 31.12.2011 with effect from 01.01.2012.
The rate of tax on the following have been reduced vide G .O.Ms.No.69/F2/2011 dated 31.12.2011 with effect from
01.01.2012, namely:-
(a) All kinds of cooked food including sweets, savories, and mineral water from 14.5% to 10%;
(b) All kinds of Two wheelers from 14.5% to 10%;
(c) All plastic goods other than doors, windows, frames, profiles, automobile, industrial and sanitary
items and unbranded steel furniture from 14.5% to 10%;
(d) All types of furniture including mattresses from 14.5% to 10%;
(e) Amplifiers and Speakers from 14.5% to 10%;
(f) Auto parts, accessories and attachments from 14.5% to 10%;
(g) Battery operated car from 14.5% to 10%;
(h) Building materials namely timber, plywood, hardware items, electrical goods, paints, sanitary
wares and fittings, glasses, tiles, marbles and granites from 14.5% to 10%;
(i)
Electrical and Electronic Home appliances other than television, refrigerator, washing machine, air
conditioner and microwave oven from 14.5% to 10%;
(j)
Generators from 14.5% to 10%;
(k) Ghee, Dates and Dates syrup from 14.5% to 10%;
(l)
Ice cream from 14.5% to 10%;
(m) Motor starters, wires and cables for agriculture from 14.5% to 10%;
(n) Soaps and detergents in all forms from 14.5% to 10%;
(o) Tyres and tubes from 14.5% to 10%
(p) Wet Grinders from 14.5% to 10%.
15
THE FIFTH SCHEDULE
*[PART – A]
LIST OF GOODS TAXABLE AT THE RATE OF TWENTY PER CENT AT THE
POINT OF FIRST SALE
[See section 14 (1)]
Sl.No DESCRIPTION OF GOODS
1. Molasses †[2. Petrol and diesel]
3. Rectified sprit ‡[4. Arrack Pattai]†
§(PART – B
LIST OF GOODS TAXABE AT THE RATE OF
TWENTY PER CENT AT EACH POINT OF SALE
[See section 14(1)]
Sl.No. Description of goods
**{1. Cigarettes.})
THE SIXTH SCHEDULE
LIST OF GOODS TAXABLE AT THE RATE OF THIRTY FIVE PER CENT AT
THE POINT OF FIRST SALE
[See section 14 (1)]
Sl.No DESCRIPTION OF GOODS
††[1. ***]
* Inserted vide G.O.Ms.No.114/F2/2009 dated 25.08.2009 with effect from 25th August 2009 read with Puducherry
Value Added Tax (Second Amendment) Act, 2009 (Act No.7 of 2009).
† The rates for petrol and diesel were reduced to 12.5% vide G.O.Ms.No.26/F2/2007 dated 1st July, 2007 and
remained in voke during the period between 1.7.2007 to 6.11.2009; and the reduced rate of 15% for petrol and
14% for diesel became effective from 7
th November 2009 vide G.O.Ms.No.139/F2/2009 dated 7th November,
2009.
‡ Inserted vide G.O.Ms.No.24/F2/2007 dated 1st July, 2007 with effect from 1.7.2007 read with the Puducherry
Value Added Tax (Amendment) Act, 2008 (Act No.1 of 2008).
† The rate of tax for “arrack pattai” was reduced to 15% vide G.O.Ms.No.25/F2/2007 dated 1st July, 2007 with
effect from 1.7.2007.
§ Inserted vide G.O.Ms.No.114/F2/2009 dated 25.08.2009 with effect from 25.08.2009 read with Puducherry Value
Added Tax (Second Amendment) Act, 2009 (Act No.7 of 2009).
** The rate of tax for “Cigarettes” was reduced to 15% vide G.O.Ms.No.134/F2/2009 dated 27.10.2009 with effect
from 27.10.2009.
†† The entry against Sl.No.1 “ Liquor including IMFL and imported liquor from foreign countries.” was deleted vide
G.O.Ms.No.23/F2/2007 dated 1st July, 2007 with effect from 1.7.2007 read with Puducherry Value Added Tax
(Amendment) Act, 2008 (Act No. 1 of 2008).
16
Appendix
[See Entry No.68 under Part A of the Third Schedule]
#
[(The Industrial Inputs and packing materials to be taxed @ 5% )]
As provided under the
Central Excise Tariff Act,
1985 (Central Act 5 of
1986)
S.No.
Heading
No. Sub-
Heading
No. Description
1. 15.01 … Animal (including fish) fats and oils,
crude, refined or purified
2. 15.06 … Glycerol, Crude, Glycerol Waters and
Glycerol lyes.
3. 15.07 … Vegetable waxes (other than
triglycerides), beeswax, other insect
waxes and spermaceti, whether or not
refined or coloured degras, residues
resulting from the treatment of fatty
substances or animal or vegetable waxes
4. 15.08 … Animal or vegetable fats boiled, oxidized,
dehydrated, sulphurised, blown,
polymerized by heat in vacuum or in inert
gas or otherwise chemically modified,
inedible mixtures or preparations of fats
and oils of this chapter
5. 17.02 … Liquid glucose (nonmedicinal)
6. ... 2204.10 Denatured ethyl alcohol of any strength
7. 26.02 … Manganese ores and concentrates,
including ferruginous manganese ores and
concentrate with a manganese content of
20% or more, calculated on the dry
weight
8. 26.03 … Copper ores and concentrates
9. 26.04 … Nickel ores and concentrates
10. 26.05 … Cobalt ores and concentrates
11. 26.06 … Aluminium ores and concentrates
12. 26.07 … Lead ores and concentrates
13. 26.08 … Zinc ores and concentrates
14. 26.09 … Tin ores and concentrates
15. 26.10 … Chromium ores and concentrates
16. 26.11 … Tungsten ores and concentrates
17. 26.12 … Uranium or Thorium ores and
concentrates
18. 26.13 … Molybdenum ores and concentrates
19. 26.14 … Titanium ores and concentrates
# The expression “(The Industrial Inputs and packing material to be taxes @4%) was substituted vide
G.O.Ms.No.68/F2/2011 dated 31.12.2011 with effect from 01.01.2012 .
17
20. 26.15 … Niobium, Tantalum, Vanadium or
Zirconium ores and concentrates
21. 26.16 … Precious metal ores and concentrates
22. 26.17 … Other ores and concentrates
23. 26.18 … Granulated slag (slag sand) from the
manufacture of iron or steel
24. … 2707.10 --- Benzole
25. … 2707.20 ---Toluole
26. … 2707.30 Xylole
27. … 2707.40 Naphthalene
28. … 2707.50 Phenols
29. … 2707.60 Creosote oils
30. … 2710.90 Normal Paraffin
31. … 2711.12 Butadine
32. ... 2714.10 Bitumen
33. 28.01 ... Fluorine, Chlorine, Bromine and Iodine
34. 28.02 … Sulphur sublimed or precipitated colloidal
sulphur
35. 28.03 … Carbon (carbon blacks and other forms of
carbon not elsewhere specified or
included)
36. 28.04 … Hydrogen, rare gases and other non-
metals
37. 28.05 … Alkali or alkaline-earth metals, rare earth
metals, scandium and yitrium whether or
not intermixed or inter alloyed mercury
38. 28.06 … Hydrogen chloride (hydrochloric acid)
chlorosulphuric acid
39. 28.07 … Sulphuric acid and anhydrides thereof,
Olcum
40. 28.08 … Nitric acid, sulphonitric acids
41. 28.09 … Diphosphorus, pentaoxide, phosphoric
acid and polyphosphoric acids
42. 28.10 … Oxides or boron; boric acids
43. 28.12 … Halides and halide oxides of non-metals
44. 28.13 … Sulphides of non-metals; commercial
phosphorus trisulphide
45. 28.14 … Ammonia, anhydrous or in aqueous
solution
46. 28.15 … Sodium hydroxide (caustic soda),
potassium hydroxides (caustic potash);
peroxides of sodium or potassium
47. 28.16 … Hydroxide and peroxide of magnesium;
oxides, hydroxides and peroxides of
strontium or barium
48. … 2818.10 Alumium hydroxides
49. 28.19 … Chromium oxides and hydroxides
50. 28.20 … Manganese oxides
51. … 2821.10 Iron oxides and hydroxides
52. 28.22 .. Cobalt oxides and hydroxides,
commercial cobalt oxides
53. 28.23 … Titanium oxide
18
54. 28.25 … Hydrazine and hydroxylamine and their
Inorganic salts, other Inorganic bases,
other metal oxides, hydroxides and
peroxides
55. 28.26 … Fluorides, fluorosilicates, fluoro
aluminates and other complex fluorine
salts
56. 28.27 … Chlorides, chloride oxides and chloride
hydroxides, bromides and bromide
oxides; Iodides and Iodide oxides
57. 28.29 … Chlorates and Perchlorates; bromates and
Perbromates, Iodates and periodates
58. 28.30 … Sulphides, Polysulphides
59. 28.31 … Dithionites and sulphoxylates
60. 28.32 … Sulphites, Thiosulphites
61. … 2833.10 Copper sulphate
62. 28.34 … Nitrites, nitrates
63. 28.35 … Phosphinates (hypophosphites),
phosphonates (Phosphites); phosphates
and polyphosphates
64. 28.36 … Carbonates,
peroxocarbonates(percarbonates),
commercial ammonium carbonates
containing ammonium carbanate
65. 28.37 … Cyanides, cyanide oxides and complex
cyanides
66. 28.38 … Fulminates, cyanates and thiocynates
67. 28.40 … Borates, peroxoborates (perborates)
68. ... 2841.10 Sodium dichromate
69. ... 2841.20 Potassium dichromate
70. 28.44 ... Radioactive chemical elements and radio
active isotopes (including the fissile
chemical elements and isotopes) and their
compounds; mixtures and residues
containing these products
71. 28.45 ... Isotopes other than those of heading
No.28.44 compounds, Inorganic or
organic of such isotopes, whether or not
chemically defined
72. 28.46 ... Compounds, Inorganic or organic of rare
earth metals of yitrium or of scandium or
of mixtures of these metals
73. 28.48 ... Phosphides, whether or not chemically
defined, excluding ferrophosphorus
74. ... 2849.10 Calcium carbide
75. ... 2901.90 Ethylene, Propylene
76. 29.02 ... Cyclic Hydrocarbons
77. 29.03 ... Halogenated derivatives of Hydrocarbons
78. 29.04 ... Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons, whether or
not halogenated
19
79. ... 2905.10 Methanol
80. ... 2905.90 Di-Ethylene Glycol, Mono Ethylene
Glycol, Tri-Ethylene Glycol, Ethylene
Glycol, Heavy Ethylene Glycol
81. 29.06 .. Cyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated
derivatives
82. 29.08 ... Halogenated, sulphonated, nitrated or
nitrosated derivatives of phenols or
phenol alcohols
83. 29.09 ... Ethers, ether-alcohols peroxides, ether
peroxides, ketone peroxides (whether or
not chemically defined) and their
halogenated, sulphonated, nitrated or
nitrosated derivatives
84. 29.10 ... Epoxides, Epoxyalcohols, epoxyphenols
and epoxythers, with a three membered
ring and their halogenated, sulphonated,
nitrated or nitrosated derivatives
85. ... 2910.00 Ethylene Oxide
86. 29.11 ... Acetals and hemiacetals, whether or not
with other oxygen function and their
halogenated, sulphonated, nitrated or
nitrosated derivatives
87. 29.12 ... Aldehydes, whether or not with other
oxygen function; cyclic polymers of
aldehydes; paraformaldehyde
88. 29.13 ... Halogenated, sulphonated, nitrated or
nitrosated derivatives of products of
heading No. 29.12
89. 29.15 ... Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
and peroxyacids, their halogenated,
sulphonated, nitrated or nitrosated
derivatives
90. 29.16 ... Unsaturated acyclic monocarboxylic
acids, cyclic monocarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids, their halogenated,
sulphonated, nitrated or nitrosated
derivatives
91. 29.17 ... Polycarboxylic acids, their anhydrides,
halides, peroxides and peroxyacids, their
halogenated, sulphonated, nitrated or
nitrosated derivatives
92. 29.18 ... Carboxylic acids with additional oxygen
function and their anhydrides, halides,
peroxides and peroxyacids, their
halogenated, sulphonated, nitrated or
nitrosated derivatives
20
93. 29.19 ...
Phosphoric esters and their salts,
including lactophosphates, their
halogenated, sulphonated, nitrated or
nitrosated derivatives
94. 29.20 ... Esters of other inorganic acids (excluding
esters of hydrogen halides) and their salts,
their halogenated, sulphonated, nitrated or
nitrosated derivatives
95. 29.21 … Amine-function compounds
96. 29.22 … Oxygen-function amino-compounds
97. 29.23 … Quaternery ammonium salts and
hydroxides; lecithins and other
phosphominolipids.
98. 29.24 … Carboxyamide-function compounds;
amide-function compounds of carbonic
acid
99. 29.25 … Carboxyamide-function compounds
(including saccharin and its salts) and
imine- function compounds
100. 29.26 … Nitrile-function compounds
101. 29.27 … Diazo, Azo-or-azoxy compounds
102. 29.28 … Organic derivatives of hydrazine or of
hydroxylamine
103. 29.30 … Organo-sulphur compounds.
104. 29.31 … Ethylene Diamine Tetra Acetic Acid,
Nitrillo Triacetric Acid and their
derivatives
105. 29.32 … Heterocyclic compounds with oxygen
heteroatom(s) only.
106. 29.33 … Heterocyclic compounds with nitrogen
heteroatom(s) only
107. 29.34 … Nucleic acids and their salts; other
heterocyclic compounds
108. 29.35 … Sulphonamides
109. 29.38 … Glycosides, natural or reproduced by
synthesis and their salts, ethers, esters and
other derivatives
110. 29.39 … Vegetable alkaloids, natural or reproduced
by synthesis, and their salts, ethers, esters
and other derivatives.
111. 29.42 … Ethylene Diamine Tetra Acetic Acid,
Nitrilo Triacetric Acid and their
derivatives.
112. 32.01 … Tanning extracts of vegetable origin;
tannis and their salts, ethers, esters and
other derivatives
113. 32.02 … Synthetic organic tanning substances;
inorganic tanning substances; tanning
preparations, whether or not containing
natural tanning substances, enzymatic
21
preparations for pre-tanning.
114. 32.03 … Colouring matter of vegetable or animal
origin (including dyeing extracts but
excluding animal black), whether or not
chemically defined; preparations based on
colouring matter or vegetable or animal
origin as specified in Note 2 to this
Chapter.
115. 32.04 … Synthetic organic colouring matter
whether or not chemically defined;
preparations based on synthetic organic
colouring matter as specified in Note 2 to
this Chapter; synthetic organic products of
a kind used as fluorescent brightening
agents or as luminophores, whether or not
chemically defined.
116. 32.05 … Colour lakes; preparations based on
colour lakes, as specified in Note 2 to this
Chapter
117. … 3207.10 Glass frit and other glass in the form of
powder, granules, or flakes.
118. … 3207.90 Others
119. 32.11 … Prepared driers
120. … 3215.90 Printing ink whether or not concentrated
or solid
121. 35.01 … Casein, caseinates and other casein
derivatives, casein glues
122. 35.07 … Enzymes; prepared enzymes not
elsewhere specified or included
123. 38.01 … Artificial graphite; colloidal or semi-
colloidal graphite; preparations based on
graphite or other carbon in the form of
pastes, blocks, pastes or other semi-
manufacturers
124. 38.02 … Activated carbon, activated natural
mineral products, animal black, including
spent animal black
125. 38.04 … Residual lyes from the manufacture of
wood pulp, whether or not concentrated,
desugared or chemically treated, including
lignin sulphonates, but excluding tall oil
of heading No.38.03
126. 38.06 … Rosin and resin acids, and derivatives
thereof, rosin spirit and rosin oils, run
gums
127. 38.07 … Wood tar, wood tar oils, wood creosol,
wood naptha, vegetable pitch, brewers
pitch and similar preparations based on
rosin, resin acids or on vegetable pitch
128. 38.09 … Finishing agents, dye carriers to
accelerate the dyeing or fixing of dye-
stuffs and other products and preparations
22
(for example, dressings and mordants) of
a kind used in textile, paper, leather or
like industries, not elsewhere specified or
included
129. 38.12 … Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not
elsewhere specified or included anti-
oxidising preparations and other
compound stabilizers for rubber or
plastics
130. 38.14 … Reducers and blanket wash/roller wash
used in the printing industry
131. 38.15 … Reaction initiaters, reaction accelerators
and catalytic preparations, not elsewhere
specified or included
132. 38.17 … Mixed alkybenzenes and mixed
alkynapthalenes, other than those of
heading No.27.07 or 29.02
133. 38.18 … Chemical elements doped for use in
electronics, in the form of discs, wafers or
similar forms; chemical compounds
doped for use in electronics
134. 38.23 … Industrial monocarboxylic fatty acids,
acid oils from refining, industrial fatty
alcohols
135. … 3824.90 Retarders used in the printing industry
136. … 3901.10 LLDPE/LDPE
137. … 3901.20 HDPE
138. 39.02 … Polymers of propylene or of other olefins,
in primary forms
139. … 3904.10 PVC
140. 39.06 … Acrylic polymers in primary forms
141. 39.07 … Polyacitals, other polyethers and epoxide
resins, in primary forms, polycarbonates,
alkyd resins, polyalyesters and other
polyesters, in primary forms
142. … 3907.60 Polyethylene Terephthalate Chips
143. 39.08 … Polyamides in primary forms
144. 39.09 … Amino-resins polyphenylene oxide,
phenolic resins and polyurethanes in
primary forms
145. 39.10 … Silicones in primary forms
146. 39.11 … Petroleum resins, coumarone-indene
resins, polyterpenes polysulphides,
polysulphones and other products
specified in Note 3 to this Chapter, not
elsewhere specified or included in
primary forms
147. 39.12 … Cellulose and its chemical derivatives,
and cellulose ethers, not elsewhere
specified or included in primary forms
148. 39.13 … Natural polymers (for example, alginic
23
acid) and modified natural polymers (for
example, hardened proteins, chemical
derivatives of natural rubber), not
elsewhere specified or included, in
primary forms.
149. 39.14 … Ion-exchangers based on polymers of
heading Nos.39.01 to 49.13 in primary
forms.
150. 39.19 … Self adhesive plates, sheets, film foil,
tape, strip of plastic whether or not in
rolls.
151. … 3920.32 Flexible plain films
152. 39.23 … Articles for the packing of goods, of
plastics; namely, boxes, cases, crates,
containers, carboys, bottles, jerry cans and
their stoppers, lids, caps of plastics (but
not including insulated ware)
153. 40.01 … Natural Rubber, balata, gutta percha,
Guayule, chicle and similar natural gums,
in primary forms or in plates, sheets or
strips.
154. 40.02 … Synthetic rubber and factice derived from
oils in primary forms or plates sheets or
strip; mixtures of any product of heading
No.40.01 with any product of this
heading, in primary forms or in plates,
sheets or strip.
155. 40.03 … Reclaimed rubber in primary forms or in
plates, sheets or strip.
156. 40.05 … Compounded rubber unvulcanised in
primary forms or in plates, sheets or strip,
other than the forms and articles of
unvulcanised rubber described in heading
No.40.06
157. 47.01 … Mechanical wood pulp, chemical wood
pulp, semi-chemical wood pulp and pulps
of other fibrous cellulosic materials
158. 48.19 … Cartons (including flattened or folded
cartons) boxes (including flattened or
folded boxes) cases, bags and other
packing containers of paper board
whether in assembled or unassembled
condition.
159. 48.21 … Paper printed labels and paperboard
printed labels.
160. 48.23 … Paper, self adhesive tape and printed
wrappers used for packing
161. … 5402.42 Partially Oriented Yarn, polyesters
texturised yarn and waste thereof
162. …. 5503.20 Polyester staple fibre and polyster staples
fibre fill
24
163. … 5503.20 Polyester staple fiber waste
164. … 6304.10 Sacks and bags of a kind used for the
packing of goods of jute or of other textile
based fibres of heading No.53.03
165. 70.07 … Carboys, bottles, jars, phials of glass of a
kind used for the packing of goods,
stoppers, lids and other closures of glass
166. 83.09 … Stoppers, caps and lids (including crown
corks, screw caps and pouring stoppers)
capsules for bottles, threaded bungs, bung
covers, seals and other packing
accessories of base metal.
CAclubindia
