List of goods taxable @ 5%

Sl.No. Name of the Commodity 1. Agricultural implements not operated manually or not driven by animal 2. Goods of intangible or incorporeal nature as may be notified from time to time by the State Government and including,- (i) Patents (ii) Trade Marks (iii) Import licenses including exim scrips, special import licenses and duty free advance licenses. (iv) Export Permit or license or quota (v) Software packages (vi) Credit of Duty Entitlement Pass Book (vii) Technical know-how (viii) Goodwill (ix) Copyright (x) Designs registered under the Designs Act, 1911 (xi) SIM cards used in Mobile Phones (xii) Franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchisor, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be, is involved. 3. All kinds of bricks including fly ash bricks, refractory bricks 4. Asphaltic roofing sheets 5. Earthen tiles other than ceramic and glazed tiles 6. All types of yarn and sewing thread other than cotton yarn in hank and silk yarn in hank. 7. All utensils including pressure cookers and pans excepting utensils made of precious metals. 8. Areca nut, betel nut, betel nut powder with additives, supari and mouth fresheners made of somph (Ani seed) and coriander powder with additives. 9. Bamboos, Cane (Rattan), Casuarina poles, eucalyptus logs and cut sizes thereof 10. Bearings of all kinds 11. Beedi leaves 12. Transmission rubber belts 13. Bicycles, E.Bikes, tricycles, cycle rickshaws & parts and accessories thereof 14. Bitumen of all varieties 15. Branded bread 16. Bulk Drugs 17. Electric Motors and Oil Engines upto a capacity of 10 HP, Centrifugal, Monobloc and submersible pumpsets, Starters of electric motors and pumpsets, parts and accessories thereof. 18. Coffee including Coffee Seeds, roasted seeds and coffee powder, Cocoa powder, Chicory, blended or French coffee. 19. Chemical fertilizers, Bio fertilizers and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes and Plant Harmones, Gibberllines, Auxines and plant growth promoters or regulators. 20. Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof including drip and sprinkler irrigation systems but excluding mosquito repellants in any form. 21. [XXX] 22. Cotton waste and Cotton yarn waste 23. Crucibles 24. Electrodes including welding electrodes and welding rods. 25. Exercise Note books including Graph books and laboratory note books, Office stationery including computer stationery, writing pads and Account Ledgers 26. Fibres of all types and fibre waste 27. Ferrous and non-ferrous metals and alloys and extrusions thereof 28. Flour, Atta, Maida, Suji, Besan, Ravva, Vermicelli, Macaroni and Semiya. 29. Parched and fried grams or dhalls 30. [XXX] 31. Hand Pumps, parts and fittings thereof 32. Herb, bark, dry plan, dry root, commodity known as jari booti and dry flower 33. Hose Pipes and fittings thereof 34. Hosiery goods of all kinds 35. Rice bran including de-oiled rice bran 36. Ice 37. Incense Sticks commonly known as, Agarbathi, dhupkathi or dhupati 38. Industrial cables, (High voltage cables, XLPE Cables, Jelly filled cables, optical fibre cables) 39. IT Products that is to say,- (1) Word Processing Machines and Electronic Typewriters (2) Electronic Calculators (3) Computer Systems and Peripherals, Electronic Diaries (4) Parts and Accessories of items (1), (2) and (3) above (5) DC Micromotors/Stepper motors of an output not exceeding 37.5 Watts (6) Parts of items (5) above (7) Uninterrupted Power Supplies (UPS) and their parts. (8) Permanent magnets and articles intended to become permanent magnets (Ferrites) (9) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries current line systems or for digital line systems; videophones. (10) Microphones, Multimedia Speakers, Headphones, Earphones and Combined Microphone/Speaker Sets and their parts. (11) Telephone answering machines (12) Parts of Telephone answering machines (13) Prepared unrecorded media for sound recording or similar recording of other phenomena, Video and Audio CDs, Casettes and DVDs (recorded and unrecorded). (14) IT software on any media (15) Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras (16) Radio communication receivers, Radio pagers (i) Aerials, antennas and their parts (ii) Parts of items (15) and (16) above (17) LCD Panels, LED Panels and parts thereof (18) Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof (19) Electrical resistors (including rheo-stats and potentiometers) other than heating resistors (20) Printed circuits (21) Switches, Connectors and Relays for upto 5 AMPS at voltage not exceeding 250 Volts, Electronic fuses (22) Data/Graphic Display tubes, other than TV Picture tubes and parts thereof (23) Diodes, transistors and similar semi-conductor devices; Photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals. (24) Electronic Integrated Circuits and Micro assemblies (25) Signal generators and parts thereof (26) Optical fibre cables (27) Optical fibre and optical fibre bundles and cables (28) Liquid Crystal Devices, Flat Panel display devices and parts thereof (29) Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Grain measuring instruments, Distortion factor meters, Psophometers, Network & Logic analyzer and Signal analyzer. 40. Kerosene sold through public distribution system 41. [XXX] 42. Napa Slabs (Rough and polished flooring stones) 43. All kinds of Ores and all kinds of minerals excluding Marble and Granite. 44. Paper of all kinds (excluding Wall paper) and news print 45. Pipes of all varieties including GI, CI, PVC, Ductile, RCC and PCC pipes, fittings thereof and Cement Poles. 46. Moulded Plastic foot wear and Hawai chappals and straps thereof; 47. Diaries, calenders, annual reports, application forms, Stationery items like letterheads, visiting cards, bill books, leaflets, flyers, folders, soft bound books, center pinned books, hard case books, computer stationery, posters, Brochures, CD/DVD covers, visual aids, danglers, streamers, envelopes, labels telephone recharge coupons, report cards, Tickets, Cheque Books, Demand Drafts, Coupons and all kinds and classes of forms including tender and bid documents and similar printed materials. 48. Printing Ink excluding toner and cartridges 49. [XXX] 50. Pulp of bamboo, wood, waste paper and bagasee 51. Rail Coaches, Engines, Wagons and Parts thereof 52. Readymade garments, . 53. Renewable energy devices and spare parts including the following:- Sl.No. Description of goods HSN Code (i) Portable electrical lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos) other than lighting equipment of heading 8512 8513 (ii) Lamps 8513.1 (iii) Torch 8513.10.10 (iv) Other flash lights excluding those for photographic purpose 8513.10.20 (v) Miners safety lamps 8513.10.30 (vi) Magneto lamps 8513.10.40 (vii) Other 8513.10.90 (viii) Parts 8513.90.00 (ix) Pedal Power Generator 54. Safety Matches 55. Sewing Machines and parts and accessories thereof 56. Ships and other vessels 57. Silk fabrics other than Handloom silk fabrics 58. Skimmed Milk Powder and UHT Milk 59. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies 60. Sports goods excluding apparels and footwear 61. Starch and Sago 62. Tamarind seed, dhall, kernel, powder and husk 63. Tractors and Threshers, Harvesters, Tractor trailers, Tyres, Tubes, attachments and parts thereof 64. Transmission towers 65. Umbrellas 66. Vanaspathi, Hydrogenated Vegetable Oil. 67. Vegetable Oils - All kinds of vegetable Oils including solvent oils and Coconut Oil 68. Writing Instruments, writing ink, Geomentry Boxes, Colour Boxes, Pencil Sharpeners and Erasers; 69. Coal Including coke in all its forms, but excluding charcoal 70. Iron and steel, that is to say: (i) Pig Iron, Sponge Iron, and cast iron including ingot moulds, and bottom plates; (ii) Steel semis, ingots, slabs, blooms and billets of all qualities, shapes and sizes; (iii) Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars; (iv) Steel bars, rounds, rods, squares, flats, octagons and hexagons; plain and ribbed or twisted, in coil form as well as straight length; (v) Steel structures, angles, joints, channels, tees, sheet piling sections, Z sections or any other rolled sections; (vi) Sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form as rolled and in revitted condition; (vii) Plates, both plain and chequered in all qualities; (viii) Discs, rings, forgings and steel castings; (ix) Tool, alloy and special steels of any of the categories; (x) Steel tubes, both welded and seamless, of all diameters and lengths including tube fittings; (xi) Tin-plates, both hot dipped and electrolytic and tin free plates; (xii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails - heavy and light crane rails; (xiii) Wheels, tyres, axies and wheel sets; (xiv) Wire rods and wires rolled, drawn, galvanized, aluminized, tinned or coated such as by copper. 71. Iron and Steel scrap, that is to say,- (i) Iron scrap, cast-iron scrap, runner scrap and iron skull scrap (ii) Steel melting scrap in all forms including steel skull, turnings and borings (iii) Defectives, rejects, cuttings or end pieces of any of the categories of item (i) to (xiv) of entry 70 72. Oil Seeds, that is to say,- (i) Sesamum or Til (orientale) (ii) Soyabeen (Glycine seja) (iii) Rape seed and mustard 1. Toria (Brassica campestris vartoria) 2. Rai (Brassica Juncea) 3. Jamba - Taramira (Eruca sativa) 4. Sarcon - yellow and brown (brassica compestris varsarson) 5. Banarasi Rai or True mustard (Brassica nigra) (iv) Linseed (linum usitatissimum) (v) Sunflower (Helianthus annus) (vi) Nigar seed (Guizotia abyssinica) (vii) Neem, vepa (Azadi rachta indica) (viii) Mahua, illupai, ippe (Madhuca indica, M. latifolia), Bassia, Latifolia and Madhuca Longifolia Syn. M. Longifolia) (ix) Karanja, Pongam, Honga (Pongamia pinnata syn. P glabra) (x) Kusum (Schleichera Oleosa, syn.S.trijuga) (xi) Punna undi (Calophyilum inophyllum) (xii) Kokum (Carcinia indica) (xiii) Sal (Shorearobusta); (xiv) Tung (Aleurite Jordi and A.Montana) (xv) Red Palm (elaeis guinenisis) (xvi) Safflower (corthanus tinctorius) 73. Castor (Ricinus communis) 74. [XXX] 75. [XXX] 76. Groundnut or peanut (hypogea) 77. Cottonseeds 78. Jute, that is to say the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as sunnhemp extracted from plants of the species Crotalaria Juncea whether baled or otherwise. 79. Cotton, that is to say, all kinds of cotton (indigenous or imported) in all its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste. 80. Hides and Skins, Tanned or Un-Tanned 81. Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock sand), whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation of “bituminous minerals and whether or not subjected to all or any of the following processes 1. decantation 2. de-salting 3. dehydration 4. stabilization in order to normalize the vapour pressure. 5. elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure. 6. the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned process 7. any other minor process including addition of pour point depressants or flow improvers which does not change the essential character of the substance. 82. All kinds of Pulses and Dhalls 83. Wheat (Triticum vulgare, T.compactum, T.sphaerococum, T.durum, T.aestivum, L.T.dicoccum); 84. Paddy (Oryza sativa L) 85. Rice (Oryza sativa L.)