Schedule III

List of goods liable to Entry Tax (See clause (xxix) of Section 2, and sub-section (1) of Section 11, sub-section (1) of Section 17 and proviso of sub-section (6) of Section 18) Sl. No. Description of goods Rate of Tax – 4% 1. Air conditioner, Air Cooler and Air Circulator - 2. All equipments for communications, spare parts, accessories thereof including as for Private Branch Exchange (P.B.X.) or Electronic Private Automatic Branch Exchange (E.P.A.B.X.) and their spare parts, accessories thereof. All equipments for communication and transmission; such as Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.) etc and spare parts, accessories thereof and all types of cable wire. @ @ Substituted vide Notification No. S. O. 55 dt. 06/03/07 3. Bitumen & Coal Tar - 4. Cement - 5. Coal - 6. Emulsion paint - 7. Indian made foreign liquor - 8. Iron & Steel including Ferro Alloys - 9. IT Products including Computers or Computer Systems and its peripherals, Computer Stationery, Printers, UPS Systems, Accessories & Parts thereof, Mobile Telephony System and Parts thereof 10. Marble, Marble Chips, Marble Tiles, Ceramic and Glazed Tiles and Granite Stone - 11. Motor vehicles including Motor Cars, Jeeps, all varieties of Two and Three Wheelers, Light and Heavy Commercial Vehicles, including the Chassis of Trucks and Buses. And Excavator, Hydraulic Excavators clampshell, Drojline, Rock Breakers, Mini-Excavators, Crawler, Cranes, Wheeled Cranes Wheel-loaders, Front end loaders, Shovels, Breakhoc & Articulated Cranes and all other similar implements in this category; but excluding Tractors - 12. Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipes and PVC Pipes and their fittings thereof Pipes: which are specified in entry no. 97 of Part-B of Schedule-II @ @ Substituted vide Notification No. S. O. 55 dt. 06/03/07 13. Sanitary fittings - 14. Tobacco including un-manufactured tobacco and - tobacco refuse, cigars, cheroots of tobacco, cigarettes, cigarillos of tobacco, and other Tobacco products, but excluding Biri # Tobacco including un-manufactured tobacco and tobacco refuse, cigars, cheroots of tobacco, cigarettes, cigarillos of tobacco, and other Tobacco products, but excluding Biri and unmanufactured Tobacco for manufacture of Biri. # Substituted by SO 14 dated 20.07.07 w.e.f. 01.04.07 15. Vegetable and hydrogenated oil - 16. All types of electrical goods and fittings - Electrical goods: which are specified in entry no. 195 of Part-C of Schedule-II. @ @ Substituted vide Notification No. S. O. 55 dt. 06/03/07 17. Spare parts and accessories of all kinds of Motor and Motor Vehicles including two and three wheelers. - APPENDIX-I Negative List of Capital Goods for Input Tax Credit (See clause (x) of Section 2 and Clause (xii) of sub-section (8) of Section 18) 1. Capital Goods purchased or paid prior to the Appointed Day. 2. Civil Structure and Immovable Goods or Properties. 3. Building material used in construction activity (Tax credit shall be available to the registered VAT works contractors, for their transaction in such construction.) 4. Motor vehicles of all kinds and varieties including Tractors, for Conveyance or Goods Transportations, Parts and Accessories thereof including Tyres, Tubes and Flaps; but excluding Excavators, Hydraulic Excavators clampshell, Drojline, Rock Breakers, Mini-Excavators, Crawler, Cranes, Wheeled Cranes Wheel-loaders, Front end loaders, Shovels, Breakhoc & Articulated Cranes and all other similar implements in this category, for the exclusive purpose of use in Mining only. 5. Office Furniture, Fixtures, Fittings and Office Equipments, including Electrical Fixtures & Fittings, stationery articles including paper 6. Elevators (lift) 7. All Electrical or Electronic Goods and Appliances including Air Conditioners, Air Coolers, Telephones, Fax Machines, Duplicating Machines, Computers, Photocopiers and Scanners, Parts and Accessories thereof, other than those for use in the Manufacture, Processing Packing or Storing of Goods for Sale. 8. Goods designed, and used predominantly for, the provision of entertainment including Television Receivers, Video Cassette Players, Radios, Stereo Systems, Audio Cassette Player, CD Players, DVD Players, Computer Game Consoles and Computer Games, Cameras of any kind; 9. Second hand purchase or subsequent purchase of capital goods. No carry forward of capital goods in the event of the closure of business. Provided the aforesaid Goods (except at Sl. No. 1 and 2), shall not be treated as Negative / Non- creditable Goods, if the items so purchased by a Registered VAT Dealers for the purpose of re-sale by them, in the State of Jharkhand, in their ordinary course of his Business.