Amendment of Schedule III

S.No.Description of goodsRate of tax u/s. 8(i) (%) Rate of tax u/s. 8(ii)(%) (1) (2) (3) (4) Articles of gold and silver including coins, bullion and specie. Gold, silver and platinum ornaments and jewelry of personal wear. Precious metals that is to say gold, silver, platinum, osmium, palladium, rhodium, ruthenium and alloy of any of them. Explanation:- For the purpose of this entry, an alloy of precious metal means a precious metal of fineness of not less than 50 percent . Precious stones such as diamonds, emeralds, robberies, pearls and sapphires, whether sold loose or as forming part of any article in which they are set.

S.NoDescription Rate of tax u/s.8(i) (percent) Rate of tax u/s.8(ii) (percent) (1) (2) (3) (4) Acid oil, Fatty acid, oil sludge, soap stock, lecithin --- Additives of petrol and diesel --- Agricultural implements, not operated manually or not driven by animal -- All equipments for communications such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) --- All Intangible goods like copyright, patent, rep license ---

1. (i) All kinds of bags including HDPE, LDPE and PP woven sacks
2. (ii) All kinds of ropes and twines including jute twine.
3. (iii) All goods for use as containers and packing materials --- All kinds of chemicals, acids and sulphur --- All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles --- All processed fruits including fruit jams, jellies, pickles, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise) --- All types of yarn other than cotton and silk yarn in hank and sewing thread --- Aluminum conductor steel reinforced (ACSR) 4 --- Aluminum, Aluminum alloys, their products (including extrusions) not elsewhere mentioned in this schedule or in any other schedule 4 --- All utensils including pressure cookers/pans except utensils made of precious metals --- Areconut powder and betel nut --- Article made of rolled gold, imitation gold and imitation jewellery 4 --- Biogases 4 --- Bamboo --- Bearings --- Bed sheets, pillow covers and other made ups --- Beltings --- Bicycles, tricycles, cycle rickshaws, parts, tyres and tubes and accessories thereof --- Biomass briquettes 4 --- Bitumen (coal-tar) --- Bone meal --- Bulk drugs --- Candles --- Capital goods as notified by the state government --- Castor oil --- Castings of all metals --- Chemical fertilisers, bio fertilisers including micro nutrients, plant growth promoter, plant nutrients, herbicides, rodenticides, pesticides, weedicides and insecticides --- Centrifugal and monobloc submersible pumps and parts thereof --- Clay including fire clay, fine china clay and ball clay 4 --- Coal ash of all types and coal powder 4 --- Coffee beans and seeds, cocoa pod, green tea leaf and chicory --- Coir and Coir products excluding coir mattresses --- Computer stationery --- Cotton and cotton waste --- Crucibles --- Cups and glasses of paper and plastics --- Declared goods as specified in section 14 of the Central Sales Tax Act, 1956, other than those specified in Schedule I --- Dehydrated vegetables and vegetable mushrooms Processed vegetables 4 --- Drugs and medicines including vaccine, syringes and dressings, medicated ointments produced under drug license --- Dyes including acid dyes and basic dyes --- Edible oil, vegetable oil, oil cake and de-oiled cake --- Electrodes --- Exercise books, graph book and laboratory note book --- Feeding bottles, nipples --- Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those --- Fibres of all types and fibre waste --- Flour, atta, maida, suji, besan --- Fried grams and parched grams --- Glucose D --- Hand pumps and spare parts. --- Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower --- Honey --- Hose pipes --- Hosiery goods --- Ice --- Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti, dhoop and lobhan --- Industrial inputs as notified by the State Government. --- Industrial cables, high voltage cables, xlpe cables, jelly filled cables, optical fibres --- Insulators --- IT products including computers, telephones, mobile, handsets / cellular telephones and parts thereof, Teleprinter and Wireless equipment and parts thereof, DVD & CD --- Kattha --- Kerosene lamp / lantern, petromax, glass chimni --- Kerosene oil sold through PDS --- Khoa (Mawa) 4 --- Knitting wool 4 --- Lignite 4 --- Lime, lime stone, products of lime --- Linear alkyl benzene 4 --- Lottery tickets --- Maize starch, maize gluten, maize germ and oil 4 --- Medical equipments/devices and implants 4 --- Mixed PVC stabilizer 4 --- News print --- Niwars --- Nepa slabs (Rough flooring stones) --- Nuts, bolts, screws and fasteners --- Old and second hand cars --- Ores and minerals --- Paper and paper board 4 --- Paraffin wax of all grade standards other than food grade standard including standard wax and match wax, Slack wax 4 --- Pens of all kinds including refills 4 --- Petrochemicals 4 --- Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes --- Plastic Footwear including hawai chappal and straps thereof --- Plastic granules, plastic powder and master batches 4 --- Porridge --- Printed material including diary, calendar --- Printing ink excluding toner and cartridges --- Processed meat, poultry and fish --- Pulp of bamboo, wood and paper --- Rail coaches, Engines, Wagons and part thereof --- Readymade garments --- Renewable energy devices and spare parts --- Sand (river sand) and grit --- Sewing machines, its parts and accessories --- Ship and other water vessels --- Safety matches --- Silk fabrics excluding handloom silk --- Skimmed milk, milk powder and UTH milk --- Solvent oils other than organic solvent oil --- Spectacles, parts and components thereof, contact lenses and lens cleaner --- Spices of all varieties and forms including cumin seed, aniseed, turmeric, dry chillies and hing (asafoetida) --- Sports goods and articles excluding apparels and footwear --- Stainless Steel sheets not falling under declared goods 4 --- Starch --- Tamarind, tamarind seed and powder --- Tea --- Tools --- Tractors, harvestors and attachment and parts thereof --- Transformers --- Transmission wires and towers --- Umbrella except garden umbrella --- Vanaspati (Hydrogenated Vegetable oil) --- Wet dates --- Writing instruments, geometry boxes, crayons, pencil, sharpners and writing ink ---"

S.NoDescription Rate of tax u/s.8(i) (percent) Rate of tax u/s.8(ii) (percent) (1) (2)

1. (3) (4) Diesel ---25 Petrol ---25 Aviation turbine fuel other than those specified in clause (ii-d) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). ---25 Natural gas ---25 Tendu leaves ---25

S.NoDescription Rate of tax u/s.8(i) (percent) Rate of tax u/s.8(ii) (percent)

1. (1) (2)(3)(4)

1All other goods not covered by schedule I and schedule II12.5---"

For Schedule III of the Principal Act, the following be substituted, namely:- “SCHEDULE III S.No.Description of goods (1) (2) Petrol, diesl, aviation turbine fuel, natural gas, kerosene, liquefied petroleum gas and compressed natural gas. Capital expenditure on land and civil construction for use in manufacture or trade, including office building and other related constructions. Second hand capital goods. Furniture and Fixtures including air conditioners and refrigerators. Motor cars, two wheelers, parts and accessories thereof. Capital goods used in generation of energy / power including captive power plant. Capital goods used in manufacture, providing service or trading activities not liable to tax under the Act. Such other goods, as may be notified by the State Government."