Schedule I: Goods Exempt from Tax

77 such manner and within such period as may be prescribed, an input tax rebate at the rate as the State Government may, by *notification, specify. (4) The sale of goods specified in part III of Schedule II of this Act which are in the nature of tax paid goods, on or after the said date shall not be liable to tax under this Act. (5) The provisions of sub-section (5) of section 14 shall mutatis mutandis apply to input tax rebate that may be claimed or allowed under sub-sections (2) and (3). (6) No input tax rebate under this section shall be claimed or be allowed to a registered dealer who opts for composition under section 11. (7) Input tax rebate under this section shall be allowed only after determination by Commissioner in such manner and within such time as may be prescribed. Explanation.— For the purpose of this section the expressions "raw material" and "tax paid goods" shall have the meaning assigned to them in clauses (r) and (x), respectively, of section 2 of the Act repealed by this Act. 2 74. Powers to remove difficulties : If any doubt or difficulty arises in giving effect to any of the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Act repealed by Section 72, the State Government may within two years from the date of commencement of this Act by order notified in the official Gazette of the State make such provision not inconsistent with this Act as appear to be necessary or expedient for removing the doubt or difficulty. 2SCHEDULE I (See section 16) S.No. Description of goods Conditions and exceptions (1) (2) (3) Agricultural implements manually operated or animal driven, that is to say- (1) Axes (2) Bill hooks (All kinds) (3) Bund former (4) Cane juice boiling pan (5) Cart (6) Chaff cutters and parts thereof (7) Clod crushers (8) Cultivators (9) Dibbler (10) Ditcher (11) Fertilizer/seed caster (12) Flame gun (13) Groundnut decorticator (14.)Harrows (all kinds) (15) Hoe (all kinds) (16.)Junor 17) Khurpi (18) 3/4Levelers and phawada3/4 (19) Maize sheller (20) Manure spreaders (21)Manure/seed screener/ cleaner (22) Mattock (23) Mist blower (24) Mot (leather or iron bucket for drawing water from wells for irrigation) (25) Mowers (26) Naresan cultivators (27) Persian wheel and parts thereof (28) Pick axe (all kinds) (29) Plank/Float (30) Planters 1. (31) Plough (32) Plough points 78 (1) (2) (3) (33) Plough share (34) Pruning and budding knives of all types (35) Pulverisers (36) Reapers (37) Ridgers (38) Ridges (39) Rooters (40) Scieacters (41) Scrapers (42) Seed drills (43) Seed grader (44) Shears (45) Sickles (46) Soil injectors (47) Sprayers and dusters, sprayers cum dusters. (48) Sugarcane crusher (49) Threshers (50) Transplanter (51) Weeding instruments (52)Wheel barrow (53) Winnowing fan/ winnower (54)Yoke 2. Aids and implements used by handicapped persons, that is to say- (1)Artificial limbs (2) Crutches (3) Calipers (4) Corrective shoes (5) Various kinds of spinal braces (6) Wheel chairs (7) Denis brown splints (8) Various kinds of splints 3/4 (9) Braille writer (10) Braille shorthand writer (11) Braille watch (12)Braille writing frame (13) Braille mathematical instruments (14) Braille globes and maps (Geography) (15) Braille thermometer (16) Braille lactometer (17) Braille barometer (18) hearing aid (19) tricycle(for use by handicapped persons) 3/4 18. (20) All kinds of two wheeler / three wheeler motor vehicles and motor car having engine power upto 1000cc, specially designed and manufactured by the Original Equipment Manufacturer (OEM) solely for own use by the handicapped person18. 3. Aquatic feed, poultry feed and cattle feed including feed supplements, concentrates and additives, grass, hay, straw, de-oiled cake including soyameal and cotton seed oil cake 4. Betel leaves 5. Books, periodicals, journals, maps, chart, globe, panchangs and almanacs 6. Charakha, Amber Charakha, handlooms including pit looms, frame looms, light shuttle looms and paddle looms, implements used in the production of khadi / khaddar and parts thereof, handloom fabrics, Khadi cloth ,Gandhi Topi, garments and made-ups of khadi / khaddar, cotton/polyester sliver and roving 7. Charcoal 8. Food grains ,cereals and pulses 9. Condoms and contraceptives including contraceptive pills 10. Cotton and silk yarn in hank 11. Curd, lussi, butter milk and separated milk 12. 9.Earthenware including clay lamps made by kumhars (potters) and earthen roofing tiles 9. 13. Electrical energy 14. Firewood excluding casuarina and eucalyptus timber 15. Fishnet and Fishnet fabrics 79 (1) (2) (3) [415A. Footwear made of plastic, Hawai Chappals and Straps thereof [Upto 31.03.2008] When manufactured by an industrial unit situated in the State of Madhya Pradesh and sale price (maximum retail price printed on the label ) of which does not exceed rupees one hundred and fifty. 4] 12.15A . All kinds of footwear / chappals and Straps thereof When manufactured in the State of Madhya Pradesh and sale price (maximum retail price printed on the label) of which does not exceed rupees two hundred and fifty. 12. 16. Fresh milk and pasteurised milk 17. Fresh plants, saplings and fresh flowers 18. Fresh vegetables and fresh fruits including 3/4potato and onion , sugarcane3/4 19. Garlic and ginger excluding dried ginger 9.19 A Singhada 9. 20. All kinds of bangles excluding those made of ivory or precious metals 21. Human blood and human blood plasma 22. Indigenous handmade musical 3/4instruments, handmade soap, handmade paper, handmade dantmanjan3/4, 9.and handmade utensils 9. 23. Kumkum, bindi, alta, sindur, kajal, mehandi, bichhia, mangalsutra, rakhi and ornaments of kathir, german silver or aluminium. 623 A. Lac and shellac6 24. Meat, fish, prawn, and other aquatic products (when not cured or frozen), eggs, livestock, animal hair and fish/prawn/shrimp seeds 25. National Flag 9.25A. Niwars 9. 26. Organic manure including dung (Gober) and products of dung, and bio fertiliser 27. Cartridge paper, non-judicial and judicial stamps of all types used for payment of stamp duty or court fees sold by Government Treasuries, postal items like envelope, post card etc. sold by Government, rupee note when sold to the Reserve Bank of India and cheques (loose or in book form) and philatelic stamps. 28. Raw wool 19.and Wool tops19. 80 (1) (2) (3) 29. Semen including frozen semen 30. Cocoons of all types including silk worm laying and raw silk 31. Slate, slate pencils and chalk sticks 32. 20Coconut including tender green coconut 33. Toddy, Neera and arak 34. All types of bread 35. Salt 36. Water, other than – (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and (ii) water sold in sealed container 37. 4All certified or truthfully treated seeds 4 38. 4Papad, handmade and unbranded badi4 39. Sirali, bageshi, barroo, date leaves, baskets, tattas, fans, curtains, mattings and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made only of bamboo and fibrous plants like sabai / shishal 40. Bamboo matting 41. Muddhas made of sarkanda, phool buhari jhadoo 42. Leaf plates and cups-pressed or stitched 43. Poha, murmura and lai 44. Husk of oil seeds, grains and pulses, and bran of cereals 45. 3/4Handicraft and incense sticks commonly known as Agarbatti, Dhupkathi or Dhupbatti, Hawan Samagri including Lobhan and Gugal3/4 46. Flour, atta, maida, suji, besan, rawa, daliya and chuni 47. Goods on which duty is or may be levied under the Madhya Pradesh Excise Act, 1915 (No. 2 of 1915) other than medicinal and toilet preparations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955). [1.4.2006 to 21.12.2009 ] --------- 21.Goods on which duty is or may be levied under the Madhya Pradesh Excise Act, 1915 (No. 2 of 1915) other than medicinal and toilet preparations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955). [From 22.12.2009 ] When sold by a dealer other than a dealer who holds F.L.2 / F.L.3 / F.L.3-A / F.L.4 / F.L.4-A license under the Madhya Pradesh Excise Act, 1915. 21. 48. 4Fabrics on which additional excise duty is levied or leviable under the Central Excise Tariff Act, 1985 (No. 5 of 1986), towel (sale price of which does not exceed rupees one hundred), gamachha, chadar4, 9.quilt cover, bed cover, handkerchief and unbranded pillow covers 9. 81 (1) (2) (3) 49. Sugar on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986), khandsari, gur, jaggery and edible variety of rab gur [ 50. Tobacco manufactured or unmanufactured, cured or uncured and tobacco products including cigarettes, cigars, cheroots and bidis, on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986)-1.4.2006 to 31.3.2007 ] 8.50. Bidi 8. (20omitted from 01-08-2009 ) 51. Ygyopavit or janeu 52. Kite 53. Sabai grass and it's rope. 3/454. Canteen stores when sold by Canteen Stores Department to serving military personnel and ex-servicemen directly or through Regimental or Unit run canteens and their sale price does not exceed the price fixed by the Quarter Master General of India. 3/4 12.55. Animal shoenails 56. Basket made of bamboo 57. Camphor 58. Cooked daliya 18.58-A Cooked food prepared and sold by Self Help Groups, and distributed in anganwadis, or supplied as mid day meal in schools 18. 59. Cow-urine and its products 60. Edible gum 61. Ghamela, Tasla and Tagadi made of Iron and Steel 62. Handmade Candles 63. Haath Ka Kada (retail price of which does not exceed rupees five hundred) 64. Kerosene lantern, kerosene lamp, Kerosene chimney and parts thereof 65. Kirpan 66. Misri, batasha 67. Parched / roasted / fried grams 68. Prasad, bhog or maha bhog given by religious institutions 69. Religious pictures not for use as calendar 70. Sattu, murmura (ready to eat food) and panjiri 82 (1) (2) (3) 20 71. Renewable energy devices or equipments, including their parts, that is to say - 1. Flat plate solar collectors 2. Concentrating and pipe type solar collectors 3. Solar cookers. 4. Solar water heaters. 5. Solar crop driers and systems. 6. Solar air / gas / fluid heating system. 7. Solar refrigeration, cold storages and air conditioning system. 8. Solar stills and desalination systems. 9. Solar pumps based on solar thermal and solar photo-voltaic conversion. 10. Solar power generating system. 11. Solar photo- voltaic modules and panels for water pumping and other applications. 12. Windmills and any specially designed devices which run on windmills. 13. Any special devices including electricity generators and pumps running on wind energy. 14. Bio gas engines and bio gas plant and accessories and equipments connected therewith for utilising energy from bio gas. 15. Agricultural and municipal waste conversion devices producing energy from bio mass. 16. Equipments for utilising ocean waves. 17. Hydrams or hydraulic ram or similar other devices using energy derived from flowing or stored up water. 18. Solar cells 19. Solar lanterns and lamps.20 72. Sprinklers and equipments used in drip irrigation ( other than pipe and motor) 73. Tatpatti 74. Umbrella and parts thereof 75. Unbranded broomsticks12. 15.76. Goods specified in Schedule II [With effect from 1.4.2006] When the goods are sold by the Madhya Pradesh State Electricity Board or any one of the companies, that is Madhya Pradesh Power Generating Company Limited, Madhya Pradesh Power Transmission Company Limited, Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited, Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited and Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited, to any one of the said companies. 15. Atta chakki (upto 31.03.2010) 2077. 23.Atta chakki and its parts including pat23. (from 1.4.2010) 78. Bagasse 79. Feeding bottles and nipples 83 (1) (2) (3) 80. Kerosene wick stove and kerosene pressure stove 81. Raw potato chips, sewain and finger ( made by small industries) 82. Sabudana 83. Wet dates.20 23.84. Isabgol 85. Products of Research and Training Institutes when sold by the Research and Training Institutes and total annual turnover of such products is less than rupees twenty five lacs23. 2Schedule II [ See section 9 ] S.No. Description of goods Rate of tax u/s.9 (percent) (1) (2) (3) Part I 1. Articles of gold and silver including coins, bullion and specie 1 2. Gold and silver ornaments 1 3. Precious and semi-precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are sold, loose or as forming part of any article in which they are set. 1 4. Noble metals such as platinum, iridium, rhodium and ornaments made thereof 1 Part II 4 1. Agricultural implements , not operated manually or not driven by animal 12. (other than the goods specified in Schedule I) 12. 5 (from 01- 08-2009) 20 4 2. All equipments for communications such as Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) 5 (from 01- 08-2009) 20 4 3. All Intangible goods like copyright, patent, rep license 5 (from 01- 08-2009) 20 4 4. All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing and earthen tiles 9., but excluding earthen roofing tiles 9. 5 (from 01- 08-2009) 20 5. 20(a) All types of yarn (other than cotton yarn, cotton and silk yarn in hank), yarn waste and sewing thread 5 (b) Cotton yarn (other than cotton yarn in hank) 420 4 12.5A. All kinds of CFL bulb / tubes maximum retail price of which does not exceed rupees 100 5 (from 01- 08-2009) 20 4 5B. All kinds of electric/ battery run two wheelers, in which internal combustion engine is not used 5 (from 01- 08-2009) 20 412. 5C. [All kinds of plywood, block board, particle board] Upto 15.9.08 16.All kinds of plywood, block board, MDF board, particle board, laminated sheet such as sunmica 16. 5 (from 01- 08-2009) 20 84 (1) (2) (3) 4 6. All kinds of utensils and enamelled utensils including pressure cookers and pans, but excluding utensils made of precious metals 9.and handmade utensils 9. 5 (from 01- 08-2009) 20 4 7. Aluminium conductor steel reinforced 3/4 (ACSR), AA / AAA conductors3/4 5 (from 01- 08-2009) 20 4 8. Arecanut powder and betel nut 6 (other than sweetened and / or scented betel nut) 6 5 (from 01- 08-2009) 20 4 9. Articles and ornaments made of rolled gold and imitation gold, imitation jewellery 5 (from 01- 08-2009) 20 10. 20Omitted 4 4 11. Bamboo 5 (from 01- 08-2009) 20 4 12. Bearings 5 (from 01- 08-2009) 20 4 13. Beltings of all kinds and descriptions 5 (from 01- 08-2009) 20 4 14. Bicycles, tricycles, cycle rickshaws and parts (including tyres and tubes) and accessories thereof 5 (from 01- 08-2009) 20 714 A Bidi- 1.4.2007 to 7.5.2007 4] 2014A Bidi 5 (from 01- 08-2009) 20 Omitted 8. 4 15. Biomass briquettes 5 (from 01- 08-2009) 20 4 16. Bitumen and coal tar 5 (from 01- 08-2009) 20 4 17. Bone meal 5 (from 01- 08-2009) 20 3/4Buckets, Ghamela, Tasla and Tagadi made of Iron, Steel, Aluminium, Plastic or other material except precious materials and crow bar3/4 [Upto 31.3.2008] 4 12.Buckets, Ghamela, Tasla and Tagadi made of Aluminium, Plastic or other material except precious materials, Buckets made of Iron, Steel, and crow bar12. 18. 5 (from 01- 08-2009) 20 4 19. 4Bulk drugs.4 5 (from 01- 08-2009) 20 619 A. Drugs and medicines including vaccines, syringes, dressings, 46 85 (1) (2) (3) medicated ointments produced under drug licence and light liquid paraffin of IP grade 5 (from 01- 08-2009) 20 Candles [Upto 31.3.2008] 4 20. 12.Candles other than handmade Candles12. 4 5 (from 01- 08-2009) 20 4 21. All metal castings 5 (from 01- 08-2009) 20 4 22. Centrifugal , monobloc and submersible pumps, pumping sets and parts thereof 5 (from 01- 08-2009) 20 4 23. Coffee beans and seeds, cocoa pod,green tea leaf and chicory 5 (from 01- 08-2009) 20 4 24. Chemical fertilizers, gypsum, micro-nutrients, plant growth promoters and regulators, pesticides, weedicides, insecticides, rodenticide and herbicides other than mosquito and insect repellents such as jet mat, good knight mat, mosquito coils 5 (from 01- 08- 2009) 20 4 18. 18. 24A. Floor hygiene powder, specially formulated and manufactured for use in Poultry Farms 5 (from 01- 08- 2009) 20 4 25. Coir and Coir products excluding coir mattresses 5 (from 01- 08-2009) 20 4 26. Combs 5 (from 01- 08-2009) 20 27. Cotton and cotton waste 4 4 28. Crucibles 5 (from 01- 08-2009) 20 4 29. Cups and glasses of paper and plastics 5 (from 01- 08-2009) 20 30. (i) Aviation turbine fuel sold to a Turbo-Prop Aircraft ; (ii) Coal and coke; (iii) Crude oil ; (iv) Hides and skins, whether in a raw or dressed state (v) Iron and Steel; (vi) Jute; 20(vii) Oilseeds other than coconut;20 (viii) Liquefied petroleum gas (LPG) for domestic use, as specified in section 14 of the Central Sales Tax Act, 1956 except those mentioned elsewhere in this Schedule 4 4 930 A. Dry fruits including kharak (chhuhara) 5 (from 01- 08-2009) 20 12.30B. Earth moving machines /equipments, parts and attachments thereof 412. 86 (1) (2) (3) 5 (from 01- 08-2009) 20 4 31. Edible oils, oil cake, but excluding cotton seed oil cake 5 (from 01- 08-2009) 20 412. 12.31A. Electrical energy meters 5 (from 01- 08-2009) 20 4 32. Electrodes 5 (from 01- 08-2009) 20 4 33. Exercise books, graph books, drawing books and laboratory note books 5 (from 01- 08-2009) 20 20(a) Fabric other than those specified in schedule- I, which is a declared goods 4 34. (b) Fabric other than those specified in schedule- I, which is not a declared goods 5 (from 01- 08-2009) 20 35. Feeding bottles and nipples 20(Omitted from 01-08-2009)20 4 4 36. Ferrous and non-ferrous metals and alloys; non- ferrous metals such as aluminium, copper, zinc, metal scrap 5 (from 01- 08-2009) 20 4] 12. 12. [36A. Aluminium profiles / extrusions [1.4.2008 to 18.5.2008] 13. 36A. Aluminium profiles / extrusions This amendment shall be deemed to have come into force from 1st April, 2006, subject to the following conditions, namely:- (1) if amount of tax at higher rate has been deposited in the treasury, the amount shall not be refunded, and / or (2) if amount of tax has been collected at higher rate and has not been deposited in the treasury, the amount shall have to be deposited in the treasury. 13. 4 5 (from 01- 08-2009) 20 4 37. Fibres of all types and fibre waste 5 (from 01- 08-2009) 20 4 38. Fly ash 5 (from 01- 08-2009) 20 416. 16.39. Ghungharu, ghanta, ghadiyal, jhanjh, manjira, trishul, kamandal and idols of Goddess-God 5 (from 01- 08-2009) 20 Parched/roasted/fried grams [Upto 31.3 2008] 12.Omitted w e f 1.4.2008 12. 4 416. 12.39. 16.Ghungharu, Ghanta, Ghadiyal, jhanjh, manjira, trishul, kamandal and idols of Godess and God (from 16-09-2008) 5 (from 01- 08-2009) 20 4 40. Hand pumps including parts and fittings 5 (from 01- 08-2009) 20 87 (1) (2) (3) 4 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower including, - 5 (from 01- 08-2009) 20 41. Aawala saar, Akalkara, Amaltas, Amber, Asagandh, Atisbeej, Badiyan, Bagadkhar, Bagchibeeja, Baheda, Baibading, Bikhumba, Balchhad, Baluja, Bansalochan, Bapachi, Bedana, Beejban, Belguda, Bharangi, Bhrmi, Bhilama, Bhojpatra, Chabak, Chhabilaphool, Chirayata, Chirmu, Chitawar, Chopchini, Dhavadiphool, Dikamali, Gajban, Garni Beej, Gataran, Ghodbachh, Godanti, Gokhro, Gugal, Gule Gajwan , Gulkheru, Hajratber, Harkachri, Harra, Haruber, Heeradakkhan, Heeragol, Heerakasi, Hinlu, Indrajav, Irani, Jamalgota, Jarakush, Jatamasi, Julaphadar, Kadachhal, Kadayagudal, Kavi kachri, Kagachiya, Kahuk, Kaiphal, Kakodi, Kamarsas, Kansi, Kapil, Kapoor kachri, Kawacha, Khaichini Lakdi, Khas, Khatmi, Khubaji, Khurmasi, Kulanjan, Kulfa, Lajwanti, Lakhdana, Lakhpatri, Lalchandan, Machuphal, Madanmast, Magitha, Maidalakdi, Mako, Malkangni, Marodphl, Mastangi, Menphal, Murdasingi, Muslisafed, Narakachur, Negadbeej, Nirmali, Mulethi, Padamkashta, Pakhanbet, Palas Ka Phool, Pathani Lodh, Phoolgulab, Piplabadi, Punerva, Rabvesara, Raskapoor, Ratanjot, Rawansaresat, Reetha, Romal Musli, Sajji, Salam Mishri, Salampanja, Samudraphal, Samudraphen, Samudrasaunf, Shatavar, Shilajit, Shilaas, Shitalchini, Singhraf, Tagaraganta, Tejbal, Tukmalanga and Vidyanath 4 42. Heeng (asafoetida) 5 (from 01- 08-2009) 20 412. 12.42A. Helmet 5 (from 01- 08-2009) 20 4 43. Honey 5 (from 01- 08-2009) 20 4 44. Hose pipes and fittings thereof 5 (from 01- 08-2009) 20 4 45. Hosiery goods 5 (from 01- 08-2009) 20 Hurricane lantern, kerosene lamp, 3/4kerosene wick stove, kerosene pressure stove, 3/4 petromax, glass chimney and parts thereof [Upto 31.3.2008] 4 46. 12. Kerosene wick stove, kerosene pressure stove, petromax, and parts thereof 12. [Upto 31.7.2009] 20petromax, and parts thereof [from 01.8.2009] 5 4 47. Ice 5 (from 01- 08-2009) 20 48. 3/4Omitted3/4 4 49. Industrial cables (High voltage cables,Plastic coated cables, jelly filled cables and optical fibres) 5 (from 01- 08-2009) 20 88 (1) (2) (3) 4 50. Insulators 5 (from 01- 08-2009) 20 51. Computers, telephone ,cellular hand set and parts thereof, teleprinter and wireless equipment and parts thereof, and Information Technology products, that is to say - (upto 31-07-2009) 4 Computers,20teleprinter and20 parts thereof, and Information Technology products, that is to say - (1) Computer devices, that is to say : (i) Desk top (ii) Personal computer (iii) Servers (iv) Work station (v) Nodes (vi) Terminals (vii) Net-work P.C. (viii) Home P.C. (ix) Lap top computer (x) Note-book computer (xi) Palm top computer/PDA/Electronic calculators / Electronic typewriter (2) Net-work controller cards/memories, that is to say : (i) Net-work interface card (ii) Adopter - ECI/EISA/Combo/PCMCIA (iii) DIMMS memory (iv) SIMMS memory (v) Central processing unit (vi) Controller -SCSI/Array (vii) Processors (viii) Data/Graphic display tubes other than picture tube and parts (3) Storage units, that is to say : (i) Hard disk drives/hard drives (ii) RAID devices and their controllers (iii) Floppy disk drives (iv) C.D. rom drives (v) Tape drives - DLT drives/DAT (vi) Optical disk drives (vii) CD write/Re-write devices (4) Other equipments, that is to say : (i) Key board (ii) Monitor (LCD) (iii) Mouse (iv) Multi-media kits (5) Printers and output devices, that is to say : (i) Dot-matrix (ii) Laser jet (iii) Desk jet (iv) Line printers (v ) Pass-book printers (iv) Lead printers (6) Net-working products, that is to say : (i) Hubs 5 (from 01- 08-2009) 20 89 (1) (2) (3) (ii) Routers (iii) Electronic switches (iv) Connectors (v) Trans-receivers (vi) middleware (7) Software, that is to say : (i) Application software (ii) Operating system (iii) Middle ware/firmware (8) Power supply equipments, that is to say : (i) Switch board power supplies (ii) Uninterrupted power supplies (UPS) (iii) CVT (iv) DC micro motors, stepper motors of 37.5 watts (v ) Permanent magnets and articles (9) Net-working equipments and accessories, that is to say : (i) Optical fibre and optical fibre bundles and cables (ii) Signal cable (iii) Connectors (iv) Terminal blocks (v) Jet panels (vi) Patch cord (vii) Mounting cord (viii) Patch panels (ix) Back board (x) Wiring blocks (xi) Surface mount boxes (xii) LCD panels, LED panels and parts (xiii) Signal generators and parts (xiv) Permanent magnets and articles (10) Consumable, that is to say : (i) C.D./DVD rom (ii) 3/4Blank CD/D.V.D. 3/4 (iii) Floppy disc (iv) Taps DAT DLT (v) Printer ribbons (vi) Toners for printers (vii) Inkjet cartridges (viii) Inks for output devices (ix) Computer stationery (11) Electronic components used for Information Technology, that is to say : (i) Printed circuit board assembly/populated (ii) Printed circuit board/PCB (iii) Transistors (iv) Integrated circuits (v) Diodes/Thyristor/LED (vi) Resistors (vii) Capacitors (viii) Switches, push buttons and rockers (ix) Plugs/sockets/relays (x) Magnetic heads/print heads (xi) Connectors 90 (1) (2) (3) (xii) Microphones/Multimedia peakers/Headphones/ fuses (xiii) CRO/spectrum analyser, signal analyser (xiv) Permanent magnets and articles (12) Telecommunication equipments, that is to say : (i) Video phones (20Omitted from 01-08-2009) (ii)Telephone answering machines(20Omitted from 01-08-2009) (iii) Fax cards (iv) Multiplexors (v) Modems (vi) Antenna and mast (vii) Wireless datacom equipments (viii) Top boxes for video and digital signaling (ix) V-SATS (x) Video conferencing equipments (xi) Radio communication receivers and radio pagers (xii) Electrical apparatus for line telephony (xiii) Parts and accessories 3/4 (xiv) Tower components3/4 (13) Such other goods as the State Government may, by notification, specify. 4 52. Kattha 5 (from 01- 08-2009) 20 53. 3/4Omitted3/4 4 54. Khoa (Mawa) and cheese 5 (from 01- 08-2009) 20 4 *55. 6 Industrial inputs and packing materials that is to say- 5 (from 01- 08-2009) 20 1. (i) Acid oil (ii) fatty acid (iii) oil sludge (iv) soap stock (v) lecithin 2. Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitro sated derivatives 3. Acetone 4. Acrylic polymers 5. Activated carbon, activated natural mineral products, animal black, including spent animal black 6. Acyclic alcohols and their Halogenated, sulphonated, nitrated or nitrosated derivatives 7. Acyclic Hydrocarbons 8. Aldehyde- function compounds, aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde 9. Alkali or alkaline earth metals; rare-earth metals 10. Aluminium oxide, aluminium hydroxide 11. Aluminium ingots and aluminium wire rods 12. Aluminium ores and concentrates 91 (1) (2) (3) 13. Amine-function compounds 14. Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms 15. Ammonia, anhydrous or in aqueous solution 16. Animal including fish fats, oils, crude, refined or purified 17. Animal or vegetable fats, boiled, oxidised and dehydrated 18. Antimony ores and concentrates 19. Artificial graphite, colloidal or semicolloidal graphite preparations 20. Basic chromium sulphate 21. Benzole 22. Bleach liquor 23. Borates and Peroxoborates (perborates) 24. Butadiene 25. Calcium carbides 26. Caprolactum, DMT, MEG, PTA 27. Carbon (carbon blacks and other forms of carbon) 28. Carbonates and peroxocarbonates (percarbonates) 29. Carboxyamide-function compounds (including saccharin and its salts) and imine function compounds 30. Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 31. Casein, caseinates and other casein derivatives 32. Cellulose and its chemical derivatives 33. Chemical elements doped in the form of discs, wafers or similar forms, chemical compounds doped 34. Chemical preparations for photographic uses other than varnishes, glues, adhesives and similar preparations 35. Chlorates and Perchlorates, Bromates and Perbromates; Iodates and periodates 36. Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides 37. Chromium ores and concentrates 38. Chromium oxides and hydroxides 39. Cigarette filter rod 40. Cobalt ores and concentrates 41. Cobalt oxides and hydroxides 42. Colour lakes 43. Colouring matter of vegetable or animal origine (including dyeing extracts but excluding animal black) 44. Compounded rubber unvulcanised 92 (1) (2) (3) 45. Compounds with other nitrogen functions 46. Compounds, inorganic or organic, of rare earth metals, of yttrium or scandium or of mixtures of these metals 47. Copper ores and concentrates 48. Copper sulphate 49. Copper wire rod, copper wire bar and copper cathode 50. Copper winding wire, enamelled copper wire and bare copper wire 51. Creosole oils 52. Cyanides, cyanide oxides and complex cyanides 53. Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives 54. Cyclic Hydrocarbons 55. Denatured ethyl alcohol of any strength 56. Dextrin and dextrose mono hydrate 57. Diazo-, Azo- or azoxy-compounds 58. Di-Ethylene Glycol and Mono-Ethylene Glycol 59. Dimethyl terephthalate 60. Diphosphorus pentaoxide; phosphoric acid and lyphosphoric acids 61. Dithionites and sulphoxylates 62. Dyes 63. Electroplating salts 64. Enzymes, prepared enzymes 65. Epoxides, Epoxyalcohols, epoxyphenols and epoxyethers, with a three membered ring and their chemical derivatives 66. Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts and their chemical derivatives 67. Ethers, ether-alcohols and ether-phenols, peroxides, ketone peroxides and their chemical derivatives 68. Ethylene and Propylene 69. Ethylene Diamine Tetra Acetic Acid and nitrillo triacetic acid and their derivatives 70. Ethylene Oxide 71. Finishing agents, dye carriers to accelerate the dyeing or fixing of dye stuffs and other products and preparations (for example dressings and mordants), of a kind used in textile, paper, leather or li