Description of Goods [Schedule-III : Rate of Tax – 5%]
  1. Agricultural implements not operated manually or not driven by animal and spare parts, accessories and components thereof-Deleted (S.O. 181, dated-29.07.2011)
  1. Aluminium in all its forms, namely, aluminium ingots, slabs, bars, rods, wires, coils, sheets, plates, circles, sections, channels, angels, joists, extrusions, including aluminium scraps and aluminium foils.
  1. All equipments for communications such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) and spare parts, components and accessories thereof.
  1. All intangible goods like copyright, patent, and replenishment (REP) license other than those specified elsewhere in this schedule or any other schedule.
  1. All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks and asphaltic roofing earthen tiles, and refractory monolithic and fly ash.
  1. All types of toys except those specified elsewhere in this schedule or any other schedule and excluding electronic toys.
  1. All types of yarn including jute yarn and jute twine and sewing thread but excluding cotton and silk yarn in hank and cone. (Substituted by S.O. 132, dated 29-06-2010)
  1. All utensils, including pressure cookers and pans excluding utensils made of precious metals and brass and bell metals. (Substituted by S.O. No. 106, dated 28-05-2010)
  1. Aluminium conductor steel reinforced (ACSR), all aluminium conductor(AAC) and all aluminium alloy conductor (AAAC).
  • Areca nut powder and betel nut.
  • Articles made of rolled-gold and imitation gold and all types of imitation jewellery.
  • Asphalt felt, roofing felt, water-proof felt, polymeric felt and plastic felt.
  • Bamboo including split bamboo and cut bamboo.
  • Basic chromium sulphate, sodium bi-carbonate and Bleach liquid.
  • Barley excluding Barley (coarse grain) (S.O. No. 145, dated 28.07.2010)
  • Battery lead, lead ash and separator for storage battery.
  1. Bearing including plummer blocks, housing for bearing, locate rings and covers, adopter withdrawal sleeves, lock nut, lock washers, clamps and rolling elements.
  2. Beedi leaves.
  3. Beltings of all varieties and descriptions.
  1. Bicycles, tricycles and cycle rickshaws, and spare parts, accessories and components including tyres and tubes thereof.
  2. Biomass briquettes.
  3. Bio-fertilisers and micronutrients, plant growth promoters and regulators.
  4. Boiler, furnace and parts thereof.
  5. Bone meal-Deleted (S.O-241,dated-01.09.2011)
  1. Household goods such as Jugs, Mugs and Buckets made of iron and steel, aluminium, plastic or other materials, except those made of precious metals.
  2. Bulk Drugs.
  3. Cast iron Castings other than those specified elsewhere in this schedule or in any other schedule.
  4. Castor oil.
  5. Caustic soda, caustic potash and soda ash.




  1. Motor, operated electrically or otherwise and centrifugal and monobloc and submersible pumps and spare parts, components and accessories thereof.


  1. Chemical fertilizers including basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides, other than bleaching powder.


  1. Clay including fireclay, fine china clay and ball clay.


  1. Coal tar.
  2. Coffee beans, cocoa pod, and chicory.
  3. Coir and coir products excluding coir mattresses.




  1. Chanachur, bhujia, dalmoot, fried potato chips and salted peanuts. (Substituted by S.O. No. 77, dated 13.09.2007)


  1. Cervical spinal collar, brace and or those, hand splint, fracture brace and colostomy including face plate and wafer, dialysis bag, urobag, water seal drainage bag.
  2. Cotton and cotton waste.
  3. Cups and glasses of paper and plastic.





  1. Drugs and medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the license issued under the Drugs and Cosmetics Act,1940 but excluding any cosmetics, perfumery, toiletry and hair oil, whether or not such cosmetics, perfumery, toiletry and hair oil is manufactured under any Drug License and whether or not such cosmetics, perfumery, toiletry and hair oil contains any medicinal properties.
  2. Medical diagnostic kits.
  3. Edible oils other than coconut oil and oil cake.
  4. Electrodes, electrical insulators.




  1. Embroidery or zari articles, that is to say,- (i) imi; (ii) zari; (iii) kasab; (iv) saima; (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.
  2. Exercise book, drawing book, graph book, account book and laboratory note book.
  3. Fibres of all types and fibre waste.
  4. Feeding bottles and nipples.
  5. Fried grams and roasted grams.
  6. Glass chimney other than chimney for use in gas light and petromax light.






  1. Goods as specified in Section 14 of the Central Sales Tax Act, 1956 other than those specified in any of the schedules appended to the Act. (S.O. No. 181, dated 27.07.2011)


  1. Gypsum of all forms and descriptions but which does not include Gypsum board and Plaster of Paris.


  1. Hand pump parts and fittings.
    1. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.
    1. Hollow polyester fibre.
    1. Hose pipes of all varieties and descriptions including their end fittings.
    1. Hosiery goods of all varieties and descriptions.
    1. Hurricane lantern, kerosene lamp, petromax and accessories and components thereof and gas mantles.
    1. Husk of cereals, and bran of cereals other than wheat bran.
    1. Deleted by S.O. No. 105, dated 14.08.2006
    1. Industrial cables (High voltage cables for voltage exceeding 1000 volt, XLPE Cables, PVC cables,jelly filled cables, optical fibres).
    1. IT products as specified in Part-II of this Schedule (please see Annexure-I).
    1. Jute batching oil.
    1. Knitting wool.
    1. Kattha
    1. Leaf plates and cups.
    1. Lime, limestone, clinker and dolomite.
    1. Linear alkyl benzene (LAB), Sulphonate Acid, Alfa olefin sulphonate.
    1. Maize starch, glucose, maize gluten, maize germ and oil.
    1. Mixed PVC stabilizer.
    1. Industrial inputs and packing materials as specified in Part-III of this Schedule (please see Annexure-II).
    1. Medical equipments, devices and implants.
    1. Napa Slabs and Shahabad stones.
    1. Non-ferrous metals and alloys of ferrous and non-ferrous metals, ferrous and non-ferrous metal castings.
    1. Nuts, bolts, screws, fasteners and nails.
    1. Ores and minerals other than those specified elsewhere in this Schedule.
    1. Organic manure.
    1. Paper, coated paper, carbon paper, paperboard, paper used for computer printing and newsprint.
    1. Paraffin wax of all grade standards other than food grade standard including standard wax and slack wax.
    1. Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes, and fittings thereof.
    1. Pizza-bread, bun or bread containing any type of fruit or vegetable.
    2. Plant and machineries of all descriptions.
    1. Chappal and Sandle made exclusively of plastic; Hawai chappals and parts and components thereof.
    1. Plastic granules, plastic powder and master batches.
    1. Poppy seeds.
    1. Pre-used motor car.
    2. Power Tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers, routers, winches, grinders, super abrasives, non-woven abrasives, bonded
    3. Tools, that is to say —
    4. Textile fabrics of all varieties, other than those manufactured or made in India including wire cloths and felt, endless or fitted with linking devices of a kind used in paper making machine or any other machine.
    5. Tamarind including tamarind seed powder.
    6. Sugar, other than those manufactured in India. (deleted upto 31st December 2010).
    7. Solar fans, solar lights, solar pumps and solar lanterns, which run on electricity generated by photovoltaic devices.
    8. (i) Solar thermal device, solar photovoltaic device and combination of solar thermal device and solar photovoltaic device and spare parts of all such devices.
    9. Starch and starch based glues.
    10. Stainless steel sheets.
    11. Sports goods excluding apparels and footwear.
    12. Sand and grit.
    13. Spices of all varieties and forms including cumin seed, aniseed, turmeric, dry chillies and hing (asafoetida).
    14. Soya nuggets, commonly known as soya bori.
    15. Solvent oils other than organic solvent oil.
    16. Sodium Silicate.
    17. Skimmed milk powder and UHT milk.
    18. Textile products which includes blanket, towel, bed sheet, handkerchief and sari-fall.
    19. Ship liable to be registered under the Merchants Shipping Act, 1958, all types of tugs, floating docks, floating cranes, dredgers, barges and other water vessels including non-mechanized boats.
    20. Sewing machine and its spare and accessories.
    21. Spectacles and parts and components thereof, contact lens and lens cleaner.
    22. Scrap of old and condemned battery.
    23. Safety matches.
    24. Rusk that is hardened bread.
    25. Residual liquefied hydrogen gas and other gases used as fuel other than liquefied petroleum gas (LPG).
    26. Renewable energy devices and spare parts.
    27. Refrigerant in the form of liquid or gas.
    28. Readymade garments other than hosiery goods but including necktie, bow and collar.
    29. Rail coaches engines, wagons and freight containers and parts thereof.
    30. Pulp of bamboo, wood and paper.
    31. Processed or preserved vegetables and fruits, other than dry fruits but including fruit jams, jelly, pickle, fruit squash, fruit paste, fruit drink and fruit juice, whether in a sealed container or not, and wet dates.
    32. Porridge and cottage cheese.
    33. Printing ink excluding Toner and cartridges.
    34. Printed materials including diary, calendar and letter pad.abrasives other than stone for polishing floor, stone for sharpening carpenters’ instruments, tile polishing blocks and rubbing bricks;
    35. Kerosene Oil (Added by S.O. No. 134, dated 12.07.2010)
    36. Ghee (S.O. No. 65, dated 03.07.2008)
    37. Makhana (S.O. No. 155, dated 30.07.2009)
    38. Plywood, Black Board & flush door including log, plank, veneer, bim and non-sal timber required for their manufacture. (S.O. No. 65, dated 03.07.2008)
    39. Dry Fruits (S.O. No. 65, dated 03.07.2008)
    40. Auto Parts (S.O. No. 65, dated 03.07.2008)
    41. All types of rope and sutlies. (S.O. No. 65, dated 03.07.2008)
    42. Stone chips, stone boulders and ballast. (S.O. No. 77, dated 13.09.2007)
    43. Tirpal, Tarpaulin (S.O. No. 28, dated 30.03.2007)
    44. Zipper or zip fasteners and parts thereof.
    45. X-Ray film and other diagnostic films.
    46. Writing instruments such as lead pencils, pen of all varieties and descriptions, refill, cartridges, nozzles, nib. Geometry boxes, colour boxes, crayons, erasers, pencil sharpeners and writing ink other than those specified elsewhere in any other Schedule.
    47. Weighing machines and weighing scales and weights of all kinds.
    48. Waste paper.
    49. Gingili oil and bran oil.
    50. Vanaspati also known as vegetable ghee and sold under various trade names and descriptions, such as Dalda, Kusum, etc. (Substituted by S.O. No. 77, dated 13.09.2007)
    51. Umbrella and spare parts and components thereof but excluding garden umbrella Rain-wear (raincoat).
    52. Transmission towers
    53. Tractors, Threshers, Harvesters and attachments and parts thereof which include their tyres and tubes.
    54. Hand Tools such as spanners, pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits, hack-saws, hack-saw blades and frames, band-saw rolls, dice, die-nuts, tools for carpentry, tools for masons and steel files.
    55. Pneumatic Tools such as impact wrenches, rammers, grinders, drills torque wrenches, filters, regulators and lubricant applicators;
    56. Hydraulic Tools such as jacks, pipe-benders, torque wrenches, breakers, cylinders and control valves;
    57. Measuring Tools such as micrometers, vernier calipers, feeler gauges, height gauges, slip gauges, snap gauges, pressure gauges, dial thermometers, water meter and measuring steel tapes;
    58. Cutting Tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound miter saws, masonry cutters, diamond dresser cutter, gear hobbs and gear shaper cutters;