SCHEDULE B

(See section 14)
LIST OF GOODS SUBJECT TO VALUE ADDED TAX ON TURNOVER OF SALES OR PURCHASES
PARTI GOODS TAXABLE AT THE RATE OF 1%

1. Bullion
2. Gold Articles
3. Precious stones including synthetic gems and pearls of all types
4. Silver articles

PART II GOODS TAXABLE AT THE RATE OF 4%

1. Agricultural implements not operated manually or not driven by animal

2.All equipments for communications such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.) etc.

3.All intangible goods like copyright, patent, rep license etc.

4. All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles

5. All types of yarn other than cotton and silk yarn in hank and sewing thread

6.Aluminium utensils and enamelled utensils

7. Arecanut powder and betel nut

8. Bamboo

9. Bearings

10. Beedi leaves

11. Beltings

12. Bicycles, tricycles, cycle rickshaws & parts

13. Bitumen

14. Bone meal

15. Branded bread

16. Bulk drugs

17. Capital goods

18. Castings

19. Centrifugal, monobloc and submersible pumps and parts thereof

20. Chemical fertilizers, pesticides, weedicides and insecticides

21. Coffee beans and seeds, cocoa pod, green tea leaf and chicory

22. Coir and Coir products excluding coir mattresses and hand made coir products

23. Cotton and cotton waste

24. Crucibles

25. Declared goods as specified in section 14 of the Central Sales Tax Act, 1956

26. Drugs and medicines

27. Edible oils, oil cake and de-oiled cake

28. Electrodes

29. Exercise book, graph book and laboratory note book

30. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those

31. Fibres of all types and fibre waste

32. Flour, atta, maida, suji, besan, etc.

33. Fried grams

34. Gur, jaggery and edible variety of rub gur

35. Hand pumps and spare parts

36. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower

37. Hose pipes

38. Hosiery goods

39. Husk and bran of cereals

40. Ice

41. Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati

42. Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)

43. IT products including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, cellular phone, SIM card

44. Kerosene oil sold through PDS

45. Industrial inputs and packing materials as may be notified by the State Government

46. Napa Slabs (Rough flooring stones)

47. Newars

48. Ores and minerals

49. Paddy, rice, wheat and pulses

50. Paper and newsprint

51. Pipes of all varieties including GI pipes, CI pipes, ductile pipes and PVC pipes

52. Plastic footwear

53. Printed material including diary, calendar etc.

54. Printing ink excluding toner and cartridges

55. Processed and branded salt

56. Pulp of bamboo, wood and paper

57. Rail coaches engines and wagons

58. Readymade garments

59. Renewable energy devices and spare parts

60. Safety matches

61. Seeds

62. Sewing machines

63. Ship and other water vessels

64. Silk fabrics (subject to abolition of rental agreement)

65. Skimmed milk powder

66. Solvent oils other than organic solvent oil

67. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies

68. Sports goods excluding apparels and footwear

69. Starch

70. Sugar and Khandasari

71. Tamarind

72. Textile fabric

73. Tobacco

74. Tractors, Threshers, harvesters and attachments and parts thereof

75. Transmission towers

76. Umbrella except garden umbrella

77. Vanaspati (Hydrogeneted Vegetable Oil)

78. Vegetable oil including gingili oil, bran oil

79. Writing instruments

Explanation :- The goods “Sugar", “Textile Fabric” and “Tobacco” appearing against Sl.Nos. 70, 72 and 73 shall not be subject to levy of tax under this Act until such goods are subject to levy of duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957.

PART III

GOODS TAXABLE AT THE RATE OF 12.5% (All other goods except those specified in Schedule C)