MISCELLANEOUS
RULE ‑ 68
[CLARIFICATIONS THROUGH GOVERNMENT ORDERS] (Section 56(3))
(1) The Sate Government may,
if it considers it necessary or expedient so to do, for the purpose of
maintaining uniformity in the levy, assessment and collection of tax or for the
removal of any doubt, issue an order clarifying any point relating to levy,
assessment and collection of tax and all persons employed in the administration
of the Act except an appellate authority, and all dealers shall observe and
follow such order.
(2) A dealer or a body of
dealers may, at any time, by making an application to the State Government in
Form VAT‑M4 accompanied with court fee stamps of five hundred rupees,
seek clarification on an important issue relating to the levy, assessment and
collection of tax under the Act which has not been settled by an order of the
Tribunal or the law declared by the High Court or the supreme Court. All
persons employed in the administration of the Act except an appellate
authority, and all dealers shall observe and follow the order issued by the
State Government clarifying the issue.
(3) Every order issued by
the State Government under sub‑rule (1) or sub-rule (2) shall be
publicised immediately after issue by uploading on the website
www.haryanatax.com under the head "VAT orders".
(4) If any person feels
aggrieved by an order issued by the Government and publicised in the manner
laid down in sub‑rule (3), he may at any time prefer an appeal against
such order to the Tribunal as if the order is an appealable order passed under
the Act and procedure for filing appeal except for limitation shall be same as
laid down in Chapter VII for filing appeal before the Tribunal.
(5) When an appeal is
preferred, to the Tribunal by any person under sub‑rule (4), it shall be
heard and decided by the full‑member Tribunal and if a prayer is made by
the appellant for stay of operation of the order appealed against, the Tribunal
may after hearing the State representative pass such order as it may deem fit
and if a stay is granted, the appeal shall be heard and decided within a period
of sixty days from the date of the order granting the stay.
[SPECIAL PROVISIONS RELATING TO
INDUSTRIAL UNITS AVAILING OR ENTITLED TO AVAIL TAX CONCESSIONS UNDER RULES 24A,
28B OR 28C OF THE 1975 RULES]
(Section 61(2)(d))
(1) An industrial unit,
availing the benefit of exemption from payment of tax or the benefit of capital
subsidy under the existing rules, may, within fifteen days from the date of
coming into force of these rules, make an application in Form VATAS along with
documents mentioned therein to the officer in charge of the district indicating
its option to change over to deferment of tax for the remaining period and the
remaining extent of benefit. No application shall be entertained if not
preferred within time. An application with incomplete or incorrect particulars
including the document required to be attached therewith shall be deemed as
having not been made if the applicant fails to correct it or/and complete it, as
the case may be, on an opportunity afforded to him in this behalf.
1(1A) Notwithstanding the limitation prescribed for
making application in Form VAT‑A5 under sub‑rule (1), an
application in Form VAT‑A5 shall be entertained upto 24th October, 2003,
subject to the payment of late fee of one thousand rupees along with the
application and that the tax payable by such units, if not paid already in
time, shall be paid with interest at the rate as applicable as per provisions
of sub‑section (5) of section 14 of the Act]
(2) On receipt of
application under sub‑rule (1), the officer in charge of the district
after satisfying himself that the application is within time, correct and
complete in all respect and the applicant is a genuine industrial unit, shall,
within fifteen days, issue an entitlement certificate in Form VAT‑G14 in
lieu of exemption certificate where the applicant unit was availing the benefit
of exemption from payment of tax and a revised entitlement certificate in Form
VAT‑G15 where the applicant unit was availing the benefit of capital
subsidy which shall take effect from the appointed day and shall entitle the
unit to deferment of payment of tax for five years. The Unit may, in lieu of
availing deferment of tax, elect, by indicating in the application made under
sub‑rule (1), to make payment of one‑half of the tax otherwise due
before the time prescribed for filling of quarterly returns and where the tax
is so paid the unit shall have no further liability to pay tax for the said
period and such payment for the purpose of computation of tax benefit availed
by the‑unit and input tax passed on to the purchaser, if otherwise
admissible to him, shall be deemed to be the full payment. This facility shall
also be available to a unit who has been availing the benefit of deferment of
payment of tax before the appointed day provided such unit sends an intimation
to the officer incharge of the district within 15 days of coming into force of
these rules in writing in this behalf. The entitlement or the revised entitlement
certificate, as the case may be, shall be subject to the conditions and
restrictions specified therein or under the existing rules under which the
eligibility/ entitlement certificate to such applicant was issued.
(3) Where a unit holding an
entitlement or a revised entitlement certificate, as the case may be, elects to
avail deferment of payment of tax, it shall, if no security for the payment of
deferred tax is required to be furnished under the existing rules, furnish
security for the full amount of tax to be deferred to the satisfaction of the
appropriate assessing authority. The security shall be furnished in advance for
the tax to be deferred in a year or the remaining period if less than one year
within a month of the beginning of the year or before the end of the remaining
period if less than a month and where such security falls short of the amount
of tax deferred at any time additional security of the adequate amount shall be
furnished within a month. The security shall be fully maintained for the whole
of the period till the payment of the deferred tax is fully made. If a unit
fails to furnish the security or the additional security, as the case may be,
in time, it shall not be entitled to the benefit of deferment of payment of the
unsecured amount of tax and such tax shall become recoverable immediately with
interest as if the unit was not entitled to the deferment of this tax.
(4) While issuing an
entitlement or revised entitlement certificate under sub‑rule (2), the
officer in charge of the district shall after verification from his record
indicate therein the remaining period and the remaining extent of benefit and
shall keep a record of such certificates and the benefit availed on the
strength of same in a register in Form VAT‑G16.
(5) Where an industrial
unit, availing the benefit of exemption from payment of tax or the benefit of
capital subsidy under the existing rules fails to make an application in Form
VAT‑A5 in the manner and within the time prescribed under sub‑rule
(1) the exemption certificate or the entitlement certificate, as the case may
be, shall cease to be operative and such industrial unit, from the appointed
day, shall not be entitled to avail the exemption from payment of tax or the
benefit of capital subsidy, as the case may be.
(6) The deferred amount of
tax shall be converted into interest free loan in respect of each industrial
unit on annual basis in the manner laid down by the Industry Department of the
State Government.
(7) Any amount becoming due
for payment on account of failure to comply with the conditions (I) and (II) of
sub‑clause (i) of clause (d) of sub‑section (2) of section 61,
shall be paid without interest by twelve equal monthly instalments.
[FURNISHING OF SECURITY] (Sections 12, 22 and 31)
(1) The security required to be furnished
under the Act, may be in the following forms namely ‑
(a) cash deposit in the Government Treasury
under head "0040‑Tax on Sales, Trade etc."
(b) post office saving bank
account, the account being pledged to the Commissioner or any officer
authorised by him in writing in this behalf;
(c) bank guarantee from a
Scheduled Bank agreeing to pay to the State Government on demand the amount of
security;
(d) personal bond with
solvent surety/sureties for the amount of security to the satisfaction of the
authority before whom it is required to be furnished under these rules, which
shall be in Form VAT‑B2 on a non‑judicial; paper of the appropriate
value; and
(e) such saving certificates
or bonds or fixed deposit receipts as are issued by the Government of India,
the State Government, or Reserve Bank of India or Scheduled Bank, from time to
time, to be pledged to the Commissioner or any other officer authorised by him
in this behalf.
(2) The security furnished
under sub‑sections (1), (2), (4) and (6) of section 12 shall be
maintained in full so long as the registration certificates continues to be in
force.
(3) In the event of default
in the payment of any tax, interest, penalty or any other amount due, the
security furnished by the dealer shall be liable to adjustment towards such
amount, after intimation to him and the short fall in the amount of security
shall unless ordered otherwise be made up by him within a period of fifteen
days from the date of intimation in any of the ways specified in sub‑
rule (1).
(4) The security furnished
under sub‑section (6) of section 31 shall be forfeited, if the payment of
the amount due on account of advance tax, penalty or interest imposed is not
made within the time allowed for the payment thereof.
[POWER TO EXTEND TIME] (Section 60)
Where in
these rules a period is prescribed for doing a certain act, the authority
concerned may, for special reasons, to be recorded in writing, extend that
period.
[SIGNING OF DECLARATIONS, CERTIFICATES
AND ENTRIES MADE THEREIN]
(Section 60)
(1) No declaration,
certificate, return, list, statement, bond or document required, by or under
the Act or these rules, to be furnished to or produced before any authority
under the Act by any dealer or required to be furnished by him to other dealer
shall be valid unless it is signed by an authorised signatory (except when
mentioned otherwise in these rules) with his name and status and the date when
and the place where it was signed recorded on it.
(2) If the space provided in
any form of return, list, statement, certificate or declaration, required to be
produced or furnished under the Act or these rules, is not sufficient for
making the entries, the particulars specified therein, may be given on the
reverse of the form or in separate annexures attached to the form so long as it
is indicated in the form that the entries on the reverse or annexures, as the
case may be, form part thereof and the reverse or every such annexure, as the case
may be, is also signed by the person signing the form.
[BUSINESS OWNED BY PERSONS UNDER DISABILITY] (Section 60)
A trustee,
guardian or manager (whether appointed by a court or otherwise) or the court of
wards carrying on a business on behalf of an owner who is under disability
shall be liable to perform all obligations imposed by the Act and these rules
in respect of such business to the same extent as the owner would have been
liable if he had not been under disability and had been carrying on the
business himself.
[BUSINESS FORMING PART OF ESTATE UNDER
THE CONTROL OF COURT]
(Section 60)
The
Administrator General, the Official Trustee, an executor or administrator,
under the Indian Succession Act, 1925, a receiver, liquidator or any legal
representative, carrying on any business forming part of an estate placed under
his control by order of a court or otherwise; shall be liable to perform all
obligations imposed by the Act and these rules in respect of such business to
the same extent as if he were the owner of the business and shall also be
liable to pay tax assessed or penalty imposed thereon or any other amount for
the period during which he remained in control thereof.
[DEALERS TO EXHIBIT NAME BOARDS] (Section 60)
Every
dealer registered under the Act shall exhibit at the entrance to his place of
business, including branches and godowns a board showing the nature of the
trade with full address and TIN.
[SUPPLY OF COPY OF ORDERS] (Section 60)
(1) An authenticated copy of
the order imposing tax or penalty, or both, shall be supplied to the dealer or
the person concerned by the authority who passed such order.
(2) Immediately on passing
an order in appeal or revision or review, its authenticated copy shall be
supplied by the authority who passed such order to the person affected by the
order and to the authority who passed the impugned order and to the authority
who passed the original order, as the case may be.
[FEE]
(Section 60)
The
following fee shall be payable in court fee stamps, namely
|
(i) |
on a
memorandum of first appeal |
one hundred rupees |
|
(ii) |
on an
application for obtaining copies of record |
ten rupee |
|
(iii) |
on any
other application or petition for relief to any authority other than Tribunal
under the Act or these rules |
twenty five rupees |
|
(iv) |
on a
memorandum of appeal or an application for review to the Tribunal |
five hundred rupees |
|
(v) |
on any
other application including application for adjournment |
ten rupee |
[ASSESSMENT RECORD ‑ INSPECTION THEREOF] (Section 60)
(1) In the case of every
person who is required to do any act under the provisions of the Act these
rules, the appropriate assessing authority shall prepare separately two files,
namely, the personal file and the confidential file.
(2) The dealer concerned or
his authorised agent, on making to the appropriate assessing authority, a
written application stamped with a court fee of the value of two rupees, may
inspect the record of his personal file or any entries relating to himself in
any register maintained under these rules. A separate application shall be made
for the inspection of each record or register.
(3) The court fee of two
rupees paid on the application shall cover the first hour of inspection only. For
each subsequent hour or part of an hour, an additional court fee stamp of one
rupee must be supplied by way of payment before hand. No fresh application
shall be demanded for the continuation of an incomplete inspection on the next
working day.
(4) If the document to be
inspected relates to any previous year, a search fee in the form of a court fee
stamp of the value of ten rupee per application shall be charged.
(5) A person entitled under
sub‑rule (2) to the inspection of any document, shall be granted a copy
of the same on his paying the charges in the shape of court fee on the
following scale on an application made in this behalf bearing a court fee stamp
of the value of,
(a) one rupee for every entry in a register;
(b) five rupees for every notice or summons
issued by an assessing authority;
(c) ten rupees for every
return or statement recorded in any inquiry held under the Act or these rules
or order on an objection or of assessment of tax or any other document of which
copy is permissible under these rules;
(d) ten rupees for every order of assessment
of tax; and
(e) ten rupees of every other order.
(6) If the document of which
a copy is to be granted under sub‑rule (5) relates to any previous year,
a search fee in the form of a court fee stamp of the value of ten rupee per
application shall be charged.
(7) A copy to be granted
under sub‑rule (5) shall be prepared in the office of the appropriate
assessing authority.
(8) The provisions of sub‑rules
(2) to (7) shall apply mutatis mutandis to inspection of record of the office
of the appellate and revising authorities and grant of copies thereof.
(9) Notwithstanding anything
contained in the preceding sub‑rules, one authenticated copy of an order
of assessment or penalty as the case may be, or one authenticated copy of order
passed in appeal, revision or review, as the case may be, shall be supplied
free of cost.
[METHOD OF SERVICE OF NOTICE AND SUPPLY
OF COPY OF ORDER]
(Section 60)
(1) Notice under the Act or these rules
shall be served by one of the following methods, ‑
(a) by delivery by hand a
copy of the notice to the addressee or to his agent or to a person regularly
employed by him in connection with the business in respect of which he is
registered as a dealer or to any adult member of his family residing with the
dealer;
(b) by registered post
acknowledgment due ;.or
(c) by speed post or by such
courier services or by any other means of transmission of documents including
fax message or electronic mail service as are approved by the Government:
Provided
that if upon an attempt having been made to serve any such notice by either of
the above said methods, the authority concerned has reasonable grounds to
believe that the addressee is evading service of notice or that for any other
reason which in the opinion of such authority is sufficient that notice cannot
be served by any of the above mentioned methods, the said authority shall after
recording the reasons thereof cause the notice to be served by affixing a copy
thereof
(i) If the addressee is a dealer, on some
conspicuous parts of the dealer's office or the building in which the dealer's
office is located or upon some conspicuous part of the place of the dealer's
business last intimated to the said authority by the dealer or the place where
he is known to have last carried on business; or
(ii) If the addressee is not
a dealer, on some conspicuous part of his residence or office or the building
in which his residence or office is located and such service shall be deemed to
be as effectual as if it has been made on the addressee personally:
Provided
further that, where the officer, at whose instance the notice is to be served
is, on inquiry, satisfied that the said office, business place or residence is
known not to exist or is not traceable, such officer may by order in writing,
dispense with the requirement of service of the notice under the last preceding
proviso.
(2) When the officer serving
a notice delivers or tenders a ropy of
the notice to the dealer or
addressee personally or to his agent or to any of the persons referred to in
clause (a) of sub‑rule (1), he shall require the signatures of the person
to whom the copy is so delivered or tendered to an acknowledgement of service
endorsed on the original notice. When the notice is served by affixing a copy
thereof in accordance with the first proviso to sub‑rule (1), the officer
serving it shall return the original to the authority which issued the notice
with a report endorsed thereon or annexed thereto stating that he so affixed
the copy, the circumstances under which he did so and the name and address of
the person if any, by whom the addressee's office or residence or the building
in which his office or residence is located or his place of business was
identified and in whose presence the copy was affixed. The said officer shall
also obtain the signature or thumb impression of the person identifying the
addressee's residence or office or building or place of business to his report.
(3) When service is made by
post, the service shall be deemed to be
effected by properly addressing or preparing the notice and posting it
by registered post with acknowledgement due, and unless the contrary is proved
the service shall be deemed to have been effected at the time which the notice
would be delivered in ordinary course of post.
(4) The provisions of the
foregoing sub‑rules shall be followed in respect of supply of a copy of
an order passed under the Act or these rules where the order is not accompanied
with a notice of demand in Form VAT‑N4.
[SUMMONS] (Section 46)
The
summons to be issued by any authority or the Tribunal for the appearance of any
person or the production of document or documents by him shall be in Form VAT‑N5.
Provided
that the summons shall be served at least ten days before the actual date, of
appearance or, for the production of document or documents.
[REPEAL] (Section 61)
The
Haryana General Sales Tax Rules, 1975, are subject to the provisions of clause
(d) of sub‑section (2) of section 61, hereby repealed.
(SEE RULE
16(4)
There are
three levels of classification. First, on the basis of their business activity
the dealers have been divided into two categories ‑ manufacturing and
trading. It could be that a dealer is carrying on both. In that situation he
should be classified according to his principal activity. A principal activity
is one that generates higher turnover. It may be noted that basis of classification
is the type of business activity carried on in the State of Haryana. For
example TISCO is a leading manufacturer of iron and steel in the country but
the company will be classified as a trader in Haryana.
The second
level in case of manufacturing is the industry classification and the third
indicates the product profile. In case of trading, the second level is trade,
works contract or leasing. The third level in case of trade is the commodity
dealt in; in case of works contractor it is the type of contracts executed and
in case of leasing it is the type of goods leased out. In most cases of trade,
a wholesaler and a retailer has been listed separately. Choose the one
applicable. There is a residuary entry in case of each class. The one who does
not fit in specific entry should be put in the residuary entry with a brief
description of the business activity and the goods sold, manufactured or dealt
in any other manner. The classification proper is as under:
|
1 |
MANUFACTURING |
CODE |
|
1.1 |
Agricultural
Implements and Machinery |
10100 |
|
1.1.1 |
Agricultural implements other than combine harvesters |
10101 |
|
1.1.2 |
Combine harvesters |
10102 |
|
1.1.3 |
Tractor & its parts (Industries) |
10103 |
|
1.2 |
Agricultural
inputs industry |
10200 |
|
1.2.1 |
Fertilisers including bio-fertilisers |
10201 |
|
1.2.2 |
Organic fertilizers, manure |
10202 |
|
1.2.3 |
Pesticides, weedicides, herbicides and insecticides |
10203 |
|
1.2.4 |
Certified seeds |
10204 |
|
1.2.5 |
All other seeds |
10205 |
|
1.2.6 |
Any other such inputs industries |
10206 |
|
1.3 |
Animal
feed industry |
10300 |
|
1.3.1 |
Cattle feed and poultry feed |
10301 |
|
1.3.2 |
Aquatic feed and bird feed |
10302 |
|
1.3.3 |
Feed supplements, concentrates and feed additives |
10303 |
|
1.3.4 |
Any other animal feed |
10304 |
|
1.4 |
Arms and
ammunitions industry |
10400 |
|
1.4.1 |
Arms and ammunition |
10401 |
|
1.4.2 |
Explosives |
10402 |
|
1.4.3 |
Fire works |
10403 |
|
1.5 |
Beverage
industry and distilleries |
10500 |
|
1.5.1 |
Distilleries, wine making |
10501 |
|
1.5.2 |
Liquor bottling & blending plants |
10502 |
|
1.5.3 |
Breweries |
10503 |
|
1.6 |
Building
materials industry |
10600 |
|
1.6.1 |
Brick kiln |
10601 |
|
1.6.2 |
Cement |
10602 |
|
1.6.3 |
Asbestos sheet |
10603 |
|
1.6.4 |
Fabricated articles and material |
10604 |
|
1.6.5 |
Stone crushers |
10605 |
|
1.6.6 |
Paints and varnish |
10606 |
|
1.6.7 |
Any other building material |
10607 |
|
1.7 |
Bullion
and its species industry |
10700 |
|
1.7.1 |
Bullion and its species, ornaments, jewellery, precious
metal and stone |
10701 |
|
1.8 |
Chemical
and chemical products industry |
10800 |
|
1.8.1 |
Industrial chemicals, dyes & colours |
10801 |
|
1.8.2 |
Adhesives and adhesive tapes |
10802 |
|
1.8.3 |
Any other chemical |
10803 |
|
1.9 |
Cotton
ginning industries |
10900 |
|
1.9.1 |
Cotton ginning industries |
10901 |
|
1.10 |
Drug and
pharmaceutical industry |
11000 |
|
1.10.1 |
Bulk drug |
11001 |
|
1.10.2 |
Medicines & pharmaceuticals |
11002 |
|
1.10.3 |
Medical disposables |
11003 |
|
1.10.4 |
Surgical cotton and bandage |
11004 |
|
1.10.5 |
Oxygen gas |
11005 |
|
1.10.6 |
Any other such pharmaceutical & drug industry |
11006 |
|
1.11 |
Electric
and electronic industry |
11100 |
|
1.11.1 |
Electrical goods except cables |
11101 |
|
1.11.2 |
Electrical appliances |
11102 |
|
1.11.3 |
Electrical fittings |
11103 |
|
1.11.4 |
Electrical cables & wires |
11104 |
|
1.11.5 |
Electronic goods |
11105 |
|
1.12 |
Food and
beverage industry |
11200 |
|
1.12.1 |
Meat & poultry industry - meat and meat products and
fish products |
11201 |
|
1.12.2 |
Fruits and vegetables |
11202 |
|
1.12.3 |
Dairy products industry -
separated milk, sweetened milk, condensed milk, milk powder, ultra high
temperature milk, desi ghee & butter |
11203 |
|
1.12.4 |
Prepared cereal food |
11204 |
|
1.12.5 |
Vegetable oil mills, expeller |
11205 |
|
1.12.6 |
Bakery, biscuits and other
confectionery item including chocolates, cakes, pastries, candies, and
chewing gum |
11206 |
|
|
Ice-creams |
11207 |
|
1.12.8 |
Tea, coffee |
11208 |
|
1.12.9 |
Potato chips, patties, pretzel and popcorn etc. |
11209 |
|
1.12.10 |
Roller flour mills |
11210 |
|
1.12.11 |
Atta chakki |
11211 |
|
1.12.12 |
Rice sheller |
11212 |
|
1.12.13 |
Dal mills |
11213 |
|
1.12.14 |
Sugar mills |
11214 |
|
1.12.15 |
Gur, shakkar and khandsari |
11215 |
|
1.12.16 |
Soft drinks including aerated water |
11216 |
|
1.12.17 |
Mineral water including water |
11217 |
|
1.12.18 |
Halwaii |
11218 |
|
1.12.19 |
Spices and condiments |
11219 |
|
1.12.20 |
Solvent plants |
11220 |
|
1.12.21 |
Papad |
11221 |
|
1.12.22 |
Aachar |
11222 |
|
1,12.23 |
Any other food & beverage industries |
11223 |
|
1.13 |
Food
services industry |
11300 |
|
1.13.1 |
Hotels, motels, restaurants, fast food centres, bars etc. |
11301 |
|
1.13.2 |
Wayside dhabas |
11302 |
|
1.13.3 |
Banquet halls serving food and mobile food services. |
11303 |
|
1.13.4 |
Any other place providing food
services on commercial basis. |
11304 |
|
1.14 |
Footwear
industry. |
11400 |
|
1.14.1 |
Leather footwear including sports shoes |
11401 |
|
1.14.2 |
Canvas shoes |
11402 |
|
1.14.3 |
Plastic shoes & chappal including hawaii chappal |
11403 |
|
1. 14A |
Occupational shoes |
11404 |
|
1.15 |
Furniture
and fixtures industry |
11500 |
|
1.15.1 |
Wooden furniture |
11501 |
|
1.15.2 |
Plastic furniture |
11502 |
|
1.15.3 |
Steel furniture |
11503 |
|
1.15.4 |
Steel almirahs & safe |
11504 |
|
1.15.5 |
Steel trunks |
11505 |
|
1.15.6 |
Any other such industry |
11506 |
|
1.16 |
Hardware
industry |
11600 |
|
1.16.1 |
Hardware and mill store |
11601 |
|
1.16.2 |
Hand tools industry |
11602 |
|
1.17 |
IT
industry |
11700 |
|
1.17.1 |
Computers - hardware |
11701 |
|
1.17.2 |
Computer - software |
11702 |
|
1.17.3 |
CVT and UPS and parts |
11703 |
|
1.17.4 |
Any other IT products specified by Govt. Of India |
11704 |
|
1.18 |
Leather
and allied products industry |
11800 |
|
1.18.1 |
Leather tanneries |
11801 |
|
1.18.2 |
Luggage, purse and handbag |
11802 |
|
1.18.3 |
Any other leather industries. |
11803 |
|
1.19 |
Machinery
industry |
11900 |
|
1.19.1 |
Machinery plants and equipment and parts thereof |
11901 |
|
1.2 |
Medical
& health equipments |
12000 |
|
1.20.1 |
Medical & surgical instruments & equipments |
12001 |
|
1.20.2 |
Gym equipments |
12002 |
|
1.20.3 |
Any other such medical & health equipment |
12003 |
|
1.21 |
Metal
industry (ferrous & non-ferrous) |
12100 |
|
1.21.1 |
Primary production of iron & steel |
12101 |
|
1.21.2 |
Primary production of other metals |
12102 |
|
1.21.3 |
Ferro alloys |
12103 |
|
1.21.4 |
Iron & steel foundries |
12104 |
|
1.21.5 |
Non-ferrous foundries |
12105 |
|
1.21.6 |
Ferrous forgings |
12106 |
|
1.21.7 |
Non-ferrous forgings |
12107 |
|
1.21.8 |
Steel pipe and tube |
12108 |
|
1.21.9 |
Non-ferrous smelting and refining |
12109 |
|
1.21.10 |
Non-ferrous rolling, casting & extruding |
12110 |
|
1.21.11 |
Fabricated metal products |
12111 |
|
1.21.12 |
Wire and wire products |
12112 |
|
1.21.13 |
Steel rolling mills |
12113 |
|
1.21.14 |
Utensils industry - aluminium,
copper, steel, brass, hospital ware, table ware, kitchen ware, cutlery |
12114 |
|
1.21.15 |
Industrial sheets and circles |
12115 |
|
1,21.16 |
Any other such ferrous industry |
12116 |
|
1.21.17 |
Any other non-ferrous industry |
12117 |
|
1.22 |
Mining
industry |
12200 |
|
1.22.1 |
Silica sand (badarpur) |
12201 |
|
1.22.2 |
River sand Oamuna sand) |
12202 |
|
1.22.3 |
Slate mining |
12203 |
|
1.22.4 |
Any other mining |
12204 |
|
1.23 |
Motor
vehicle industry |
12300 |
|
1.23.1 |
Motor vehicles |
12301 |
|
1.23.2 |
Body building and trailer |
12302 |
|
1.23.3 |
Motor vehicle parts and accessories |
12303 |
|
1.23.4 |
Other ancillary units of motor vehicle |
12304 |
|
1.23.5 |
Motor cycle, scooter and their parts & accessories |
12305 |
|
1.23.6 |
Any other vehicle industry |
12306 |
|
1.24 |
Non-metallic
mineral products industry |
12400 |
|
1.24.1 |
Glass and glass products |
12401 |
|
1.24.2 |
Chinaware, bone china ware, melamine ware and crockery |
12402 |
|
1.24.3 |
Lime |
12403 |
|
1.24.4 |
Refractory |
12404 |
|
1.24.5 |
Any other such non metallic mineral products |
12405 |
|
1.25 |
Paper
industry |
12500 |
|
1.25.1 |
Pulp and paper |
12501 |
|
1.25.2 |
Corrugated boxes |
12502 |
|
1.25.3 |
Tissue paper & napkins |
12503 |
|
1.25.4 |
Printing and publishing,
business forms and bindery and exercise note books (paper consuming industry) |
12504 |
|
1.25.5 |
Any other such paper industry |
12505 |
|
1.26 |
Petroleum
products industry |
12600 |
|
1.26.1 |
Refineries |
12601 |
|
1.26.2 |
LPG bottling plant |
12602 |
|
1.26.3 |
Lubricants |
12603 |
|
1.26.4 |
Any other petroleum based industry |
12604 |
|
1.27 |
Photographic
& film industries |
12700 |
|
1.27.1 |
All kind of camera and other photographic instruments |
12701 |
|
1.27.2 |
Cinematic and film equipments |
12702 |
|
1.28 |
Plastic
industry |
12800 |
|
1.28.1 |
Plastic dana |
12801 |
|
1.28.2 |
Plastic pipe and fitting |
12802 |
|
1.28.3 |
Plastic film and sheeting |
12803 |
|
1.28.4 |
Plastic bag |
12804 |
|
1.28.5 |
HDPE bag |
12805 |
|
1.28.6 |
Plastic toys |
12806 |
|
1.28.7 |
Any other such plastic industry |
12807 |
|
1.29 |
Power
generation |
12900 |
|
1.29.1 |
Hydroelectricity |
12901 |
|
1.29.2 |
Thermal power (coal) |
12902 |
|
1.29.3 |
Thermal power (other fuel - naphtha, gas etc.) |
12903 |
|
1.29.4 |
Thermonuclear |
12904 |
|
1.30 |
Readymade
garments industry |
13000 |
|
1.30.1 |
Readymade garments |
13001 |
|
1.30.2 |
Leather garments |
13002 |
|
1.30.3 |
Hosiery goods |
13003 |
|
1.30.4 |
Woollen hosiery |
13004 |
|
1.30.5 |
Occupational clothing and glove |
13005 |
|
1.31 |
Rubber & synthetics rubber products industry & rubber industry |
13100 |
|
1.31.1 |
Rubber & synthetics rubber manufacturing |
13101 |
|
1.31.2 |
Tyre and tube including flaps |
13102 |
|
1.31.3 |
Re-treading tyres and tubes |
13103 |
|
1.31.4 |
Rubber reclaim industry |
13104 |
|
1.31.5 |
Rubber matting |
13105 |
|
1.31.6 |
Rubber & synthetics rubber parts |
13106 |
|
1.31.7 |
Rubber foam and coir mattress |
13107 |
|
1.31.8 |
Any other such rubber and synthetic rubber products |
13108 |
|
1.32 |
Telecommunication |
13200 |
|
1.32.1 |
Telecommunication cables T.V. Cables |
13201 |
|
1.32.2 |
Telephone instruments and
accessories, wireless systems |
13202 |
|
1.32.3 |
Telephone exchange machineries
& parts, EPBX system, signal boosters |
13203 |
|
1.32.4 |
Satellite communication industries |
13204 |
|
1.32.5 |
Cell phone instruments industries |
13205 |
|
1.32.6 |
Any other telecommunication industry |
13206 |
|
1.33 |
Textile industry |
13300 |
|
1.33.1 |
All types of yarn |
13301 |
|
1.33.2 |
Man made fibre and filament yarn |
13302 |
|
1.33.3 |
Knitted fabric, canvas and
related products, imitation leather clothes/ rexin |
13303 |
|
1.33.4 |
Household products of textiles
materials including Furnishings |
13304 |
|
1.33.5 |
Tyre cord and fabric |
13305 |
|
1.33.6 |
Blanket |
13306 |
|
1.33.7 |
Dying & printing of textile |
13307 |
|
1.33.8 |
Carpet, mat and rug |
13308 |
|
1.33.9 |
Any other kind of textile industries |
13309 |
|
1.34 |
Timber
industry |
13400 |
|
1.34.1 |
Saw mills |
13401 |
|
1.34.2 |
Ply board & flush doors |
13402 |
|
1.34.3 |
Veneer |
13403 |
|
1.34.4 |
Wooden packing cases including ammunition boxes |
13404 |
|
1.34.5 |
Doors and windows and door frames (chokhat) |
13405 |
|
1.34.6 |
Any other timber industries. |
13406 |
|
1.35 |
Tobacco
products industry |
13500 |
|
1.35.1 |
Smoking tobacco products |
13501 |
|
1.35.2 |
Chewing tobacco products |
13502 |
|
1.36 |
Toilet
preparations |
13600 |
|
1.36.1 |
Cosmetic & perfumery |
13601 |
|
1.36.2 |
Toilet soaps & shampoos |
13602 |
|
1.36.3 |
Soap & detergents |
13603 |
|
1.36.4 |
Any other toiletry goods |
13604 |
|
1.37 |
Other
manufacturing industry |
13700 |
|
1.37.1 |
Scientific instruments and professional instruments |
13701 |
|
1.37.2 |
Industrial instruments |
13702 |
|
1.37.3 |
Clocks and watches |
13703 |
|
1.37.4 |
Sunglasses and optical glasses |
13704 |
|
1.37.5 |
Button, buckle and clothes fasteners |
13705 |
|
1.37.6 |
Musical instruments |
1370 |
|
1.37.7 |
Industrial gases |
13707 |
|
1.37.8 |
Sports goods |
13708 |
|
1.37.9 |
Jute bag |
13709 |
|
1.37.10 |
Shaving blades, razors etc. |
13710 |
|
1.37.11 |
Handicrafts and gift item |
13711 |
|
1.37.12 |
Cycle and its parts |
13712 |
|
1.37.13 |
Earthmovers, cranes etc. & parts thereof |
13713 |
|
1.37.14 |
Engineering goods |
13714 |
|
1.37.15 |
Any other manufacturing industry
not covered under any entry |
13715 |
|
2 |
Trading |
|
|
2.1 |
Trader |
20100 |
|
|
Note-(w) stands for wholesaler and (r) for retailer |
|
|
2.1.1 |
Agricultural implements traders |
20101 |
|
2.1.2 |
All types of yarn trader |
20102 |
|
2.1.3 |
Animal feed traders |
20103 |
|
2.1.4 |
Aachar trader |
20104 |
|
2.1.5 |
Art galleries traders |
20105 |
|
2.1.6 |
Asbestos sheet traders |
20106 |
|
2.1.7 |
Bakery, biscuits and confectionery traders |
20107 |
|
2.1.8 |
Bardana traders |
20108 |
|
2.1.9 |
Building material traders |
20109 |
|
2.1.10 |
Bullion & species |
20110 |
|
2.1.11 |
Cement (w) |
20111 |
|
2.1.12 |
Cement (r) |
20112 |
|
2.1.13 |
Chemical traders |
20113 |
|
2.1.14 |
Clothes merchant (w) |
20114 |
|
2.1.15 |
Clothes merchant(r) |
20115 |
|
2.1.16 |
Commission agents - agriculture produce |
20116 |
|
2.1.17 |
Commission agents - gur and shakkar |
20117 |
|
2.1.18 |
Commission agents - timber and wood |
20118 |
|
2.1.19 |
Computer and its parts traders |
20119 |
|
2.1.20 |
Cotton trader |
20120 |
|
2.1.21 |
Cycle and its parts traders |
20121 |
|
2.1.22 |
Departmental store |
20122 |
|
2.1.23 |
Desi ghee and other milk products trader |
20123 |
|
2.1.24 |
Electric goods (w) |
20124 |
|
2.1.25 |
Electric goods (r) |
20125 |
|
2.1.26 |
Electronic goods (w) |
20126 |
|
2.1.27 |
Electronic goods (r) |
20127 |
|
2.1.28 |
Fertilisers and pesticides (w) |
20128 |
|
2.1.29 |
Fertilisers and pesticides (r) |
20129 |
|
2.1.30 |
Footwear (w) |
20130 |
|
2.1.31 |
Footwear (r) |
20131 |
|
2.1.32 |
Flooring & furnishings |
20132 |
|
2.1.33 |
Furniture traders |
20133 |
|
2.1.34 |
General merchandise (w) |
20134 |
|
2.1.35 |
General merchandise (r) |
20135 |
|
2.1.36 |
Gift items |
20136 |
|
2.1.37 |
Glass bottles empty and glass scrap traders, |
20137 |
|
2.1.38 |
Glass sheets traders |
20138 |
|
2.1.39 |
Hardware and mill store |
20139 |
|
2.1.40 |
Iron & steel merchant |
20140 |
|
2.1.41 |
Iron scrap traders |
20141 |
|
2.1.42 |
Jewellery, traders gold & silver. |
20142 |
|
2.1.43 |
Karyana traders (w) |
20143 |
|
2.1.44 |
Karyana traders (r) |
20144 |
|
2.1.45 |
Liquor including beer (w) |
20145 |
|
2.1.46 |
Liquor including beer (r). |
20146 |
|
2.1.47 |
Luggage and briefcases |
2014 |
|
2.1.48 |
Marble and tiles traders |
20148 |
|
2.1.49 |
Medicines (w) |
20149 |
|
2.1.50 |
Medicines (r) |
20150 |
|
2.1.51 |
Metal traders |
20151 |
|
2.1.52 |
Mineral mater (w) |
20152 |
|
2.1.53 |
Mineral mater (r) |
20153 |
|
2A.54 |
Motor cycle and scooter traders |
20154 |
|
2.1.55 |
Motor parts, auto parts traders |
20155 |
|
2.1.56 |
Motor vehicles accessories traders |
20156 |
|
2A.57 |
Motor vehicles traders |
20157 |
|
2.1.58 |
Office equipments |
20158 |
|
2.1.59 |
Oil cakes |
20159 |
|
2.160 |
Other timber and bamboo traders |
20160 |
|
2.1.61 |
Petrol and diesel traders |
20161 |
|
2.1.62 |
Petroleum products traders |
20162 |
|
2.1.63 |
Ply-board, ply wood,
mica-sheets, laminated sheets adhesives. (w) |
20163 |
|
2.1.64 |
Ply-board, plywood, mica-sheets,
laminated sheets, adhesives (r) |
20164 |
|
2.1.65 |
Readymade garments (w) |
20165 |
|
2.1.66 |
Readymade garments (r) |
20166 |
|
2.1.67 |
Sanitary goods, fitting, looking glass traders. |
20167 |
|
21.68 |
Scientific & surgical instruments |
20168 |
|
2.1.69 |
Seed traders |
20169 |
|
21.70 |
Soap raw material |
20170 |
|
2.1.71 |
Soft drinks (w) |
20171 |
|
2.1.72 |
Soft drinks (r) |
20172 |
|
2.1.73 |
Stationery, books, paper |
20173 |
|
2.1.74 |
Optical glass, lenses, sun glasses traders |
20174 |
|
2.1.75 |
Timber trader |
20175 |
|
2.1.76 |
Tobacco products traders |
20176 |
|
2.1.77 |
Toilet preparations (w) |
20177 |
|
2.1.78 |
Toilet preparations (r) |
20178 |
|
2.1.79 |
Tractors and tractor parts traders |
20179 |
|
2.1.80 |
Traders who exclusively deal in tax free goods |
20180 |
|
2.1.81 |
Tyres & tubes traders |
20181 |
|
2.1.82 |
Used vehicles traders |
20182 |
|
2.1.83 |
Vegetable oil & ghee |
20183 |
|
2.1.84 |
Veneer traders |
20184 |
|
2.1.85 |
Watches and clocks traders |
20185 |
|
2.2 |
Work
contracts |
20200 |
|
2.2.1 |
Contracts relating to site work |
20201 |
|
2.2.2 |
Any other works contracts |
20202 |
|
2.3 |
Leasing |
20300 |
|
2.3.1 |
Leasing plant & machinery |
20301 |
|
2.3.2 |
Leasing motor vehicles |
20302 |
|
2.3.3 |
Leasing household goods and furniture. |
20303 |
|
2.3.4 |
Leasing other items |
20304 |
[See rule 16 (3)]
|
S.N. |
NAME OF THE COMMODITY |
COMMODITY CODE |
|
I |
Agriculture
Produce and Products Made There from |
|
|
1 |
Wheat |
1.1 |
|
2. |
Paddy and Rice |
1.2 |
|
3. |
Cotton |
1.3 |
|
4. |
Oil Seeds |
1.4 |
|
5. |
Pulses including gram |
1.5 |
|
6. |
Barley |
1.6 |
|
7. |
Guar |
1.7 |
|
8. |
Atta, Maida and Suji |
1.8 |
|
9. |
Besan |
1.9 |
|
10. |
Cotton Seed |
1.10 |
|
11. |
Mustard Oil |
1.11 |
|
12. |
Vanaspati Ghee |
1.12 |
|
13. |
Edible vegetable oil other than Mustard oil |
1.13 |
|
14. |
Sugar |
1.14 |
|
15. |
Gur, Shakkar and Khandsari |
1.15 |
|
16. |
Oil cake and de-oiled cake |
1.16 |
|
17. |
Rice |
1.17 |
|
18. |
Rice Bran |
1.18 |
|
19. |
Paddy Husk |
1.19 |
|
20. |
Churi & Chilka of Grains and Cereals |
1.20 |
|
21. |
Molasses |
1.21 |
|
22. |
Cattle Feed, Poultry feed, Aquatic feed. |
1.22 |
|
2 |
Agricultural
Machinery and Inputs |
|
|
1. |
Tractors, its parts and accessories thereof |
2.1 |
|
2. |
All type of agricultural
equipments including Harvester combine and tractor trailer. |
2.2 |
|
3 |
Sprinkler irrigation system]
drip irrigation system, components, parts and accessories thereof |
2.3 |
|
4 |
Mono blocks pumps, submersible pump sets of the type generally used for agricultural purposes of five horse power and above |
2.4 |
|
5 |
Certified seeds, seeds including vegetable seeds |
2.5 |
|
6 |
Fertilizer except organic manure |
2.6 |
|
7 |
Pesticides, Weedicides for plant protection |
2.7 |
|
3 |
Petroleum
Products and Fuel |
|
|
1 |
Petrol |
3.1 |
|
2 |
HSD |
3.2 |
|
3 |
LIDO and Super Light diesel oil |
3.3 |
|
4 |
Furnace Oil/Fuel oil |
3.4 |
|
5 |
Gasohol |
3.5 |
|
6 |
Lubricants |
3.6 |
|
7 |
Aviation Turbine Fuel |
3.7 |
|
8 |
Liquefied petroleum gas |
3.8 |
|
9 |
Other petroleum products |
3.9 |
|
10 |
Coal |
3.10 |
|
11 |
Compressed natural gas |
3.11 |
|
4 |
Motor
Vehicles etc |
|
|
1 |
Automobiles- Four wheelers
except Cars, Jeep and Vans |
4.1 |
|
2 |
Cars, Jeeps and Vans |
4.2 |
|
3 |
Automobile- Three wheelers |
4.3 |
|
4 |
Automobile- Two wheelers |
4.4 |
|
5 |
Tyres, tubes and flaps of four wheelers |
4.5 |
|
6 |
Tyres and tubes of three wheelers and two wheelers |
4.6 |
|
7 |
Tyres and tubes of tractors |
4.7 |
|
8 |
Auto parts |
4.8 |
|
9 |
Cranes |
4.9 |
|
10 |
Road Rollers |
4.10 |
|
11 |
Excavators, loaders, earthmovers
and other material handling machinery and equipments |
4.11 |
|
5 |
Building
Materials |
|
|
1 |
Bricks |
5.1 |
|
2 |
Stones of all types including granite and chips |
5.2 |
|
3 |
Cement |
5.3 |
|
4 |
Asbestos Sheet, Cement products
like poles, sleepers etc. |
5.4 |
|
5 |
Stone crusher products |
5.5 |
|
6 |
Sand of all types including
silica sand, badarpur and river sand |
5.6 |
|
7 |
Wood and Timber |
5.7 |
|
8 |
Plywood, ply-board, micasheets etc. |
5.8 |
|
9 |
All types of wood fabrication
normally used in construction |
5.9 |
|
10 |
All types of sariya, angles and
girders (iron and steel) used in building construction |
5.10 |
|
11 |
All types of iron and steel
fabrication used in building |
5.11 |
|
12 |
All types of tiles |
5.12 |
|
6 |
Furniture and fixtures |
|
|
1 |
Steel furniture |
6.1 |
|
2 |
Wooden furniture |
6.2 |
|
3 |
Mattress |
6.3 |
|
4 |
All types of fitting and fixture used in buildings |
6.4 |
|
5 |
Sanitary goods including
sanitary pipe and fitting but excluding all types of tiles |
6.5 |
|
7 |
I.T. Industry |
|
|
1 |
Computer and its parts |
7.1 |
|
2 |
Hardware, Software |
7.2 |
|
3 |
CVT, UPS and parts |
7.3 |
|
8 |
Electronics goods, Electrical goods and apppliances |
|
|
1 |
Refrigerator, air-conditioner,
air conditioning plants, other cooling appliances and apparatus including
room coolers and water coolers and component parts thereof |
8.1 |
|
2 |
All kinds of cooking appliances,
cooking ranges, microwave and grills |
8.2 |
|
3 |
Vaccurn cleaners, electrical and
electronic air purifiers and dish washer |
8.3 |
|
4 |
Television sets and
home-theaters their parts and accessories |
8.4 |
|
5 |
Washing machines |
8.5 |
|
6 |
Room air convectors, air
circulators and parts thereof |
8.6 |
|
7 |
Voltage stablizers, inverters
their parts and accessories |
8.7 |
|
8 |
Wireless reception instruments
and appratus, parts and accessories thereof |
8.8 |
|
9 |
Video cassette recorder, video
cassette player, audio cassette player, audio cassette recorder, video CD
player, DVID player, audio CD player, Video CD, audio CD, video tapes and
cassettes, audio tapes and cassette |
8.9 |
|
10 |
Radio and transistors, radio
gramophones, electrical valves, accumulators, amplifiers and parts and
accessories thereof |
8.10 |
|
11 |
Sound transmitting equipment
including loudspeakers and parts thereof |
8.11 |
|
12 |
Photocopier and duplicating
machines and parts thereof |
8.12 |
|
13 |
Gramophones and component parts
thereof and disc |
8.13 |
|
14 |
Electric appliances, electric
lamps and bulbs (incandescent lamp), fluorescent tubes their parts and
accessories |
8.14 |
|
15 |
Electronic toys and games |
8.15 |
|
9 |
Telecommunication
equipments and accessories |
|
|
1 |
Telephones, Cellphones and their
parts and accessories |
9.1 |
|
2 |
Sim cards |
9.2 |
|
3 |
Telephonic instruments and its accessories |
9.3 |
|
4 |
Telecom cables of all types |
9.4 |
|
5 |
Telephone exchange equipment and
other telecommunication equipment |
9.5 |
|
10 |
Photographic
Articles |
|
|
1 |
Cinematographic equipment
including cameras, projectors and sound recording and reproducing equipment
lenses, lenses, films and parts and accessories required for use thereof
including cinema carbons |
10.1 |
|
2 |
Photographic and other cameras
and enlarges, lenses, films, papers and clothes and other parts and
accessories required for use therewith |
10.2 |
|
3 |
Any other goods, equipment used in photography |
10.3 |
|
11 |
Textiles |
|
|
1 |
Textiles |
11.1 |
|
2 |
Blankets |
11.2 |
|
3 |
All kinds of Carpets |
11.3 |
|
4 |
Towels |
11.4 |
|
5 |
Bed sheets |
11.5 |
|
6 |
Any other item of textile |
11.6 |
|
12 |
Garments and knitting wool |
|
|
1 |
Ready made garments |
12.1 |
|
2 |
Hosiery goods |
12.2 |
|
3 |
Knitting wool |
12.3 |
|
4 |
Pillow cover, Bed Cover and like goods |
12.4 |
|
13 |
Jewellary, Bullion and its species |
|
|
1 |
Bullion and its species |
13.1 |
|
2 |
Jewellary |
13.2 |
|
3 |
Precious metal and stones |
13.3 |
|
4 |
Diamonds |
13.4 |
|
5 |
Any other articles of gold and silver
and precious metal |
13.5 |
|
14 |
Cosmetics and toilet preparations |
|
|
1 |
Toilet soap and shampoo |
14.1 |
|
2 |
Washing soap and detergents |
14.2 |
|
3 |
All types of toilet goods and
perfumery including shaving kits |
14.3 |
|
15 |
Kiryana goods |
|
|
1 |
General store items |
15.1 |
|
2 |
Spices and condiments |
15.2 |
|
3 |
Dry fruits |
15.3 |
|
4 |
Any other kiryana goods |
15.4 |
|
16 |
Foods stuff and restaurants |
|
|
1 |
Cooked food including fast food |
16.1 |
|
2 |
Sharbat, Juices, Soda Water,
squashes and shakes |
16.2 |
|
3 |
Bakery, biscuits, Confectionery,
ice-cream, candies, toffee, chocolate, cake, pastery etc. |
16.3 |
|
4 |
Meat and Meat products, fish and
fish products sold in the containers |
16.4 |
|
5 |
Potato chips, Popcorns and all
types of namkeen and pappad |
16.5 |
|
6 |
Halwaii goods |
16.6 |
|
7 |
Pickle, sauces, chatni |
16.7 |
|
8 |
Bread |
16.8 |
|
9 |
Drinking water sold in sealed containers |
16.9 |
|
10 |
Aerated Water |
16.10 |
|
11 |
Drinks and soft drinks |
16.11 |
|
17 |
Dairy
products |
|
|
1 |
Milk-Separated, sweetened, condensed |
17.1 |
|
2 |
Butter, Paneer, Khoya |
17.2 |
|
3 |
Desi Ghee |
17.3 |
|
4 |
Any other Milk Product |
17.4 |
|
18 |
Printing
and stationery |
|
|
1 |
All types of printing and writing paper |
18.1 |
|
2 |
Stationery |
18.2 |
|
3 |
Ink |
18.3 |
|
4 |
Writing Instruments |
18.4 |
|
5 |
All kind of printed material |
18.5 |
|
19 |
Chemicals |
|
|
1 |
Dyes, colours and chemicals |
19.1 |
|
2 |
Paint and varnish |
19.2 |
|
3 |
Thinner |
19.3 |
|
4 |
All type of goods used for white-washing |
19.4 |
|
20 |
Glass
ware |
|
|
1 |
Glass ware except glass sheet |
20.1 |
|
2 |
Glass sheet |
20.2 |
|
21 |
Optical
goods |
|
|
1 |
Lenses, Frames, Goggles, Sunglasses |
21.1 |
|
22 |
Plastic goods |
|
|
1 |
Plastic bags and suitcases |
22.1 |
|
2 |
Plastic consumables goods |
22.2 |
|
23 |
Miscellaneous
goods |
|
|
1 |
Ice |
23.1 |
|
2 |
Tea and Coffee |
23.2 |
|
3 |
Sports goods |
23.3 |
|
4 |
Leather goods except foot wear |
23.4 |
|
5 |
Foot wear (other than plastic footwear) |
23.5 |
|
6 |
Plastic footwear |
23.6 |
|
7 |
Clocks and watches |
23.7 |
|
8 |
Sewing Machines |
23.8 |
|
9 |
Scientific Instruments |
23.9 |
|
10 |
Tobacco Products |
23,10 |
|
11 |
Arms and ammunition |
23.11 |
|
12 |
Fire works |
23.12 |
|
13 |
Safety matches |
23.13 |
|
14 |
Explosives |
23.14 |
|
15 |
All kinds of Musical Instruments |
23.15 |
|
16 |
Toys including tri-cycle |
23.16 |
|
17 |
Liquor |
23.17 |
|
18 |
De natured spirit |
23.18 |
|
19 |
Non conventional energy devices |
23.19 |
|
20 |
Dry cell |
23-20 |
|
21 |
Batteries |
23-21 |
|
22 |
Medicine |
23-22 |
|
23 |
Herbs |
23.23 |
|
24 |
Medical and surgical instruments |
23.24 |
|
25 |
Syringes, Surgical Cotton and
other disposable medical devices |
23.25 |
|
26 |
Cutlery, crockery and utensils other than aluminum |
23.26 |
|
27 |
Hardware Goods used in buildings |
23.27 |
|
28 |
Hand pump and its parts |
23.28 |
|
29 |
Bicycle, rickshaw and their parts |
23.29 |
|
30 |
Any other goods not specified in this Schedule |
23.30 |