(1)
The Puducherry Value Added Tax Ordinance, 2007 is hereby repealed.
(2)
Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.
The First Schedule
List of Goods Exempted
[See section 20]
Sl. No.
Description of goods
(1)
(2)
1.
Agricultural implements manually operated or
animal driven
2.
Aids and implements used by handicapped persons
3.
All Bangles (except those made of precious
metals)
4.
All seeds other than oil seeds
5.
Appalam, vadam, vathal and pappad
6.
Aquatic feed, poultry feed and cattle feed
including grass, hay, straw, supplement and husk of pulses,
concentrates and additives, wheat bran and deoiled cake
7.
Atta, Maida, Suji, Besan
8.
Betel leaves
9.
Books, periodicals and journals including maps,
chart and globe
10.
Bread (Branded or otherwise)
11.
Charcoal
12.
Charkha, Ambar Charkha; handlooms and handloom
fabrics and Gandhi Topi.
13.
Coarse grains
14.
Coconut fibre
15.
Coconut in shell and separated kernel of
coconut other than copra
16.
Condoms and contraceptives
17.
Cotton and silk yarn in hank
18.
Curd, Lussi, butter milk and separated milk
19.
Earthen pot
20.
Electrical energy
21.
Firewood except casuarina and eucalyptus timber
22.
Fishnet, fishnet fabrics, fish seeds, fishing
boats, fishing requisites and prawn / shrimp seeds
23.
Food grains including rice and pulses
24.
Fresh milk and pasteurized milk
25.
Fresh plants, saplings and fresh flowers
26.
Fresh vegetables and fruits
27.
Garlic and ginger
28.
Goods taken under customs bond for re-export
after manufacturing or otherwise
28A. [ [Inserted by Act No. 1 of 2008, dated 20.3.2008.]
Goods which are sold by any dealer, namely:.
(1) Aluminium utensils
(2) Asafoetida (Hing)
(3) Bagasse
(4) Broomstick
(5) Butter without any brand name
(6) Camphor
(7) Candles
(8) Chillies, coriander, turmeric
[***] [Omitted by '(9) Edible oil, vegetable oil, oil cake and de-oiled cake' Act No. 5 of 2012, dated 22.9.2012.]
(10) Energy saving choolas, solar cookers, waste conversion devices for producing energy and wind mill for generation of electricity
[Omitted '(11) Footwear costing less than two hundred rupees' by Act No. 5 of 2012, dated 22.9.2012.]
(12) Gauze or bandage cloth
(13) Goods manufactured by Blacksmiths
(14) Gum Benzoin including instant sambrani in all forms, agarbathi, dhoop, dhupkathi, dhuphati
[***]
(16) Hand-pumps and its spare parts
(17) Hurricane lights, kerosene lamp, kerosene stoves, lantern, petromax, chimney lamp
(18) Jamakalams
(19) Kerosene sold through PDS
(20) Life saving drugs as notified by the Government
[***] [Omitted '(21) Masala powder' by Act No. 5 of 2012, dated 22.9.2012.]
(22) Panchamirtam, namakkati, vibhuthi, sandanam and prasadam.
(23) Safety matches
(24) Saree falls, lace, ribbon
(25) Shikakai and shikakai powder
(26) Software with complete Tamil or Malayalam or Telugu version
(27) Tamarind , tamarind seed and powder
(28) UNICEF greeting cards, diaries and calendars
(29) Vermicelli
(30) Writing instruments, pencils , sharpeners, pens, ballpoint pens, refills, stainless steel nibs, color pencils, blackboards, dusters, geometry boxes and dissection boxes.]
28B. [ [Omitted by Act No. 5 of 2012, dated 22.9.2012.]
*****]
28C. [ [Inserted by Act No. 1 of 2013, dated 14.3.2013.]
Goods which are sold by Canteen Stores Department to serving Defence Personnel and Ex-servicemen in Puducherry.]
29.
Gur and Jaggery
30.
Hand made safety matches
31.
Handicrafts produced and directly sold by
self-help group
32.
Human blood, blood plasma including blood
components
33.
Husk including groundnut husk
34.
Indigenous handmade musical instruments
35.
Items covered by Public Distribution System
(except kerosene)
36.
Khadi garments / goods and made-ups as notified
by Government
37.
Kumkum, bindi, alta and sindur
38.
Mat
39.
Meat, fish, prawn and other aquatic products
when not cured or frozen; eggs and livestock
40.
National flag
41.
Non-judicial stamp paper 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
42.
Organic manure
43.
Plantain leaves
44.
Puffed rice commonly known as "pori ",
flattened or beaten rice commonly known as "aval ",
parched rice commonly known as "Khoi ", parched paddy
or rice coated with sugar or gur commonly known as "Murki "
45.
Raw wool
46.
Salt (branded or otherwise)
47.
Semen including frozen semen
48.
Silk worm laying, cocoon and raw silk
49.
Slate and slate pencils
50.
Sugar, textile and tobacco covered under the
Additional Duties of Excise (Goods of Special Importance) Act,
1957 (Central Act 58 of 1957)
51.
Tapioca
52.
Tender green coconut
53.
Toddy, Neera and Arrack pattai
54.
Water other than-
(i) aerated, mineral, distilled, medicinal,
ionic, battery, de-mineralised water, and
(ii) Water sold in sealed container
55.
Bio-inputs like Bio-fertilizers,
micro-nutrients, plant growth promoters
The Second Schedule
Part-A List of Goods taxable at the rate of one percent at Each Point of Sale
[See section 14 (1)]
Sl. No.
Description of goods
(1)
(2)
1.
Articles of Gold, Silver and precious metals
including jewellery made from gold, silver and precious metals.
2.
Gold, silver and other precious metals.
3.
Precious stones.
PART-B List of Goods Taxable at the Rate of one percent at the Point of Last Purchase
[See section 14 (1)]
Sl. No.
Description of goods
(1)
(2)
1.
Old and beaten gold or silver jewellery.
The Third Schedule
Part - A List of Goods Taxable at the rate of Four Percent at Each Point of Sale
[See section 14 (1)]
Sl. No.
Description of goods
(1)
(2)
1.
Acids
2.
Agricultural implements not operated manually
or not driven by animal
3.
All equipments for communications such as,
Private Branch Exchange (P.B.X.) and Electronic Private
Automatic Branch Exchange (E.P.A.P.B.X) etc.
4.
All intangible goods like copyright, patent,
replenishment license etc.
5.
All kinds of bricks including fly ash bricks,
refractory bricks and ashphaltic roofing, earthen tiles
6.
All metal castings
7.
All processed fruit, vegetables etc. including
fruit jams, jelly, pickle, fruit squash, paste, fruit drink and
fruit juice (whether in sealed containers or otherwise)
8.
All types of yarn other than cotton and silk
yarn in hank and sewing thread
9.
All utensils including pressure cookers/ pans
except utensils made of precious metals
10.
Aluminium conductor steel reinforced (A.C.S.R.)
11.
Aluminium, aluminium alloys, their products
(including intrusions) not elsewhere mentioned in this Schedule
or in any other schedule
12.
Animal Hair - but to be a part of entry of skin
and hide or raw wool
13.
Arecanut powder and betelnut
14.
Articles made of rolled gold and imitation gold
including imitation jewellery
15.
Artificial silk yarn, polyester fibre yarn and
staple fibre yarn
16.
Bagasse
17.
Bamboo
18.
Basic chromium sulphate, sodium bichromate,
bleach liquid
19.
Bearings
20.
Bedsheet, pillow cover and other made-ups
21.
Beedi leaves
22.
Beltings
23.
Bicycles, tri-cycles, cycle rickshaws and
parts, tyres and tubes thereof
24.
Rodenticide, insecticide and weedicide
25.
Bio-mass briquettes
26.
Bitumen
27.
Bone meal
28.
Buckets made of iron and steel, aluminium,
plastic or other materials (except precious materials)
29.
Bulk drugs
30.
Candles
31.
Capital goods
32.
Castor oil
33.
Centrifugal, mono-bloc and submersible pumpsets
and parts thereof
34.
Chemical fertilizers, pesticides, weedicides,
insecticides
35.
Clay including fire clay, fine china clay and
ball clay
36.
Coal tar
37.
Coffee beans and seeds, coffee powder and all
forms of coffee, cocoa pod, tea including green tea leaf and
chicory
38.
Coir and coir products excluding coir
mattresses
39.
Combs
40.
Computer stationery
41.
Cottage cheese
42.
Cotton and cotton waste
43.
Crucibles
44.
Cups and glasses of paper and plastics
45.
Declared goods as specified in section 14 of
the Central Sales Tax Act, 1956 (Central Act 74 of 1956)
46.
Drugs and medicines including vaccines,
syringes and dressings, medicated ointments produced under drugs
licence, light liquid paraffin of IP grade, medical equipment /
devices and implants
47.
Dyes, that is to say; (i) Acid dyes (ii)
Ahzanee dyes (iii) Bases (iv) Basic dyes (v) Direct dyes (vi)
Naphthols (vii) Nylon dyes (viii) Optical whitening agents (ix)
Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes
(xiii) All other dyes not specified elsewhere in the schedule
48.
Edible oils and oil cake
49.
Electrodes
50.
Embroidery or zari articles, that is to say,
(i) imi, (ii) zari, (iii) kasab, (iv) sama, (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.
51.
Exercise book, graph book and laboratory note
book
52.
Feeding bottle, nipples
53.
Ferrous and non-ferrous metals and alloys and
their scraps; non-metals such as aluminium, copper, zinc and
extrusions of those
54.
Fibres of all types and fibre waste
55.
Coal ash, coal boiler ash, coal cinder ash,
coal powder, clinker
56.
Fly ash
57.
Fried and roasted grams
58.
Gypsum of all forms and description
59.
Hand pumps and spare parts
59(A)
Handicraft
60.
Havan samagri including dhoop, sambrani or
lobhana commonly known as agarbatti, dhupkathi or dhuphati
61.
Herb, bark, dry plant, dry root, commonly known
as jari booti and dry flower
62.
Hing (Asafoetida)
63.
Honey
64.
Hose pipes and fittings thereof
65.
Hosiery goods
66.
Ice
67.
Industrial cables (high voltage cables, PVC or
XLPE insulated wires and cables, jelly filled cables, optical
fibre cables)
68.
Industrial inputs and packing materials as
mentioned in the Appendix
69.
Insulators
70.
IT products including computers, telephone and
parts thereof, teleprinter and wireless equipment and parts
thereof and cell phones, DVD and CD
71.
Kattha
72.
Kerosene lamp / lantern, petromax, glass
chimney
73.
Kerosene oil sold through PDS
74.
Khandsari
75.
Khoya/Khoa
76.
Knitting wool
77.
Lac and shellac
78.
Leaf plates and cups
79.
Lignite
80.
Lime, limestone, products of lime, dolomite and
other white washing materials not elsewhere mentioned in this
schedule or in any other schedule
81.
Linear alkyl benzene, L.A.B. Sulphonic Acid,
Alfa Olefin Sulphonate
82.
Maize starch, maize gluten, maize germ and oil
83.
Metals, alloys, metal powders including metal
pastes of all types and grades and metal scraps other than those
falling under declared goods
84.
Mixed PVC stabilizer
85.
Moulded plastic footwear, Hawai chappals and
straps thereof
86.
Napa Slabs (Rough flooring stones) and shahabad
stones
87.
Newars
88.
Nuts, bolts, screws and fasteners
89.
Oil seeds
90.
Old cars
91.
Ores and minerals
92.
(i) Paraffin wax of all grade standards other
than food grade standard including standard wax and match wax;
(ii) Slack wax
93.
Paper and newsprint
94.
Paper and paper board
95.
Pens of all kinds including refills
96.
Pipes of all varieties including fittings
97.
Pizza Bread
98.
Plastic granules, plastic powder and master
batches
99.
Porridge
100.
Printed material including diary, calendar etc.
including works contract which are in the nature of printing
works
101.
Printing ink excluding toner and cartridges
102.
Processed meat, poultry and fish
103.
Pulp of bamboo, wood and paper
104.
Rail wagons, engines, coaches and parts thereof
105.
Readymade garments
106.
Refractory monolithic
107.
Renewable energy devices and spare parts
including windmill for water pumping and generation of
electricity
108.
Rice bran
109.
River sand and grit
110.
Rubber that is to say - (a) raw rubber, latex,
dry ribbed sheet of all RMA Grades, tree lace, earth scrap,
ammoniated latex, latex concentrate, centrifugal latex, dry
crepe rubber, dry block rubber, crumb rubber, skimmed rubber and
all other qualities and grades of latex (b) Reclaimed rubber all
grades and qualities (c) Synthetic rubber
111.
Safety matches
112.
Sewing machine, its parts and accessories
113.
Ship and other water vessels including
non-mechanised boats used by fisherman for fishing
114.
Silk fabrics (subject to abolition of rental
agreement) excluding handloom silks unless covered by AED
115.
Skimmed milk powder and UHT milk
116.
Solvent oils other than organic solvent oil
117.
Spectacles, parts and components thereof,
contact lens and lens cleaner
118.
Spices of all varieties and forms including
cumin seed, aniseed, turmeric and dry chillies
119.
Sports goods excluding apparels and footwear
120.
Starch
121.
Tamarind, tamarind seed and powder
122.
Tools
123.
Toys excluding electronic toys
124.
Tractors, threshers, harvesters and attachments
and parts thereof
125.
Transformer
126.
Transmission wires and towers
127.
Umbrella except garden umbrella
128.
Vanaspati (hydrogenated vegetable oil)
129.
Vegetable oil including gingili oil and bran
oil
130.
Waste paper
131.
Wet dates
132.
Wooden crates
133.
Writing ink
134.
Writing instruments, geometry boxes, colour
boxes, crayons and pencil sharpeners.
PART-B List of Goods Taxable at the Rate of Four Per Cent at the Point of First Purchase
[See section 14 (1)]
Sl. No.
Description of goods
(1)
(2)
1.
Cotton
2.
Groundnut not falling under Entry 45 of
Part- A of this Schedule
PART-C List of Goods Taxable at the Rate of Four Per Cent at the Point of Last Purchase
[See section 14 (1) ]
Sl. No.
Description of goods
(1)
(2)
1.
Raw hides and skins
2.
Wattle bark, avaram bark, konam bark, wattle extract, Quobracho and chestnut extract
The Fourth Schedule
PART - A List of Goods Taxable at the Rate of Twelve and Half Per Cent at Each Point of Sale
[See section 14(1) and section 14(3)]
Sl. No.
Description of goods
(1)
(2)
1.
Goods not specified elsewhere in any of the Schedules
PART - B List of Goods Taxable at the rate of Twelve and half Per Cent at the Point of Last Purchase
[See section 14 (1) ]
Sl. No.
Description of goods
(1)
(2)
1.
Sugarcane
The Fifth Schedule
List of Goods taxable at the Rate of Twenty per Cent at the Point of First Sale
[See section 14 (1)]
Sl. No.
Description of goods
1.
Molasses
2.
Petrol and diesel
3.
Rectified spirit
The Sixth Schedule
List of Goods Taxable at the Rate of Thirty-Five Per Cent at the Point of First Sale
[See section 14 (1)]
Sl. No.
Description of goods
1.
Liquor including IMFL and imported liquor from foreign countries
Appendix
[See Entry No.68 under Part-A of the Third Schedule]
(The Industrial Inputs and packing materials to be taxed @ 4% )
S.No.
As provided under the Central Excise Tariff
Act, 1985 (Central Act 5 of 1986)
Description
Heading No.
Sub- Heading No.
(1)
(2)
(3)
(4)
1.
15.01
..
Animal (including fish) fats and oils, crude,
refined or purified
2.
15.06
..
Glycerol, Crude, Glycerol Waters and Glycerol
lyes.
3.
15.07
..
Vegetable waxes (other than triglycerides),
beeswax, other insect waxes and spermaceti, whether or not
refined or coloured degras, residues resulting from the
treatment of fatty substances or animal or vegetable waxes
4.
15.08
..
Animal or vegetable fats boiled, oxidized,
dehydrated, sulphurised, blown, polymerized by heat in vacuum or
in inert gas or otherwise chemically modified, inedible mixtures
or preparations of fats and oils of this chapter
5.
17.02
..
Liquid glucose (non-medicinal)
6.
..
2204.10
Denatured ethyl alcohol of any strength
7.
26.02
..
Manganese ores and concentrates, including
ferruginous manganese ores and concentrate with a manganese
content of 20% or more, calculated on the dry weight
8.
26.03
..
Copper ores and concentrates
9.
26.04
..
Nickel ores and concentrates
10.
26.05
..
Cobalt ores and concentrates
11.
26.06
..
Aluminium ores and concentrates
12.
26.07
..
Lead ores and concentrates
13.
26.08
..
Zinc ores and concentrates
14.
26.09
..
Tin ores and concentrates
15.
26.10
..
Chromium ores and concentrates
16.
26.11
..
Tungsten ores and concentrates
17.
26.12
..
Uranium or Thorium ores and concentrates
18.
26.13
..
Molybdenum ores and concentrates
19.
26.14
..
Titanium ores and concentrates
20.
26.15
..
Niobium, Tantalum, Vanadium or Zirconium ores
and concentrates
21.
26.16
..
Precious metal ores and concentrates
22.
26.17
..
Other ores and concentrates
23.
26.18
..
Granulated slag (slag sand) from the
manufacture of iron or steel
24.
..
2707.10
-Benzole
25.
..
2707.20
-Toluole
26.
..
2707.30
Xylole
27.
..
2707.40
Naphthalene
28.
..
2707.50
Phenols
29.
..
2707.60
Creosote oils
30.
..
2710.90
Normal Paraffin
31.
..
2711.12
Butadine
32.
..
2714.10
Bitumen
33.
28.01
..
Fluorine, Chlorine, Bromine and Iodine
34.
28.02
..
Sulphur sublimed or precipitated colloidal
sulphur
35.
28.03
..
Carbon (carbon blacks and other forms of carbon
not elsewhere specified or included)
36.
28.04
..
Hydrogen, rare gases and other non-metals
37.
28.05
..
Alkali or alkaline-earth metals, rare earth
metals, scandium and yitrium whether or not intermixed or inter
alloyed mercury
38.
28.06
..
Hydrogen chloride (hydrochloric acid)
chlorosulphuric acid
39.
28.07
..
Sulphuric acid and anhydrides thereof, Olcum
40.
28.08
..
Nitric acid, sulphonitric acids
41.
28.09
..
Diphosphorus, pentaoxide, phosphoric acid and
polyphosphoric acids
42.
28.10
..
Oxides or boron; boric acids
43.
28.12
..
Halides and halide oxides of non-metals
44.
28.13
..
Sulphides of non-metals; commercial phosphorus
trisulphide
45.
28.14
..
Ammonia, anhydrous or in aqueous solution
46.
28.15
..
Sodium hydroxide (caustic soda), potassium
hydroxides (caustic potash); peroxides of sodium or potassium
47.
28.16
..
Hydroxide and peroxide of magnesium; oxides,
hydroxides and peroxides of strontium or barium
48.
..
2818.10
Alumium hydroxides
49.
28.19
..
Chromium oxides and hydroxides
50.
28.20
..
Manganese oxides
51.
..
2821.10
Iron oxides and hydroxides
52.
28.22
..
Cobalt oxides and hydroxides, commercial cobalt
oxides
53.
28.23
..
Titanium oxide
54.
28.25
..
Hydrazine and hydroxylamine and their Inorganic
salts, other Inorganic bases, other metal oxides, hydroxides and
peroxides
55.
28.26
..
Fluorides, fluorosilicates, fluoro aluminates
and other complex fluorine salts
56.
28.27
..
Chlorides, chloride oxides and chloride
hydroxides, bromides and bromide oxides; Iodides and Iodide
oxides
57.
28.29
..
Chlorates and Perchlorates; bromates and
Perbromates, Iodates and periodates
58.
28.30
..
Sulphides, Polysulphides
59.
28.31
..
Dithionites and sulphoxylates
60.
28.32
..
Sulphites, Thiosulphites
61.
..
2833.10
Copper sulphate
62.
28.34
..
Nitrites, nitrates
63.
28.35
..
Phosphinates (hypophosphites), phosphonates
(Phosphites); phosphates and polyphosphates
64.
28.36
..
Carbonates, peroxocarbonates(percarbonates),
commercial ammonium carbonates containing ammonium carbanate
65.
28.37
..
Cyanides, cyanide oxides and complex cyanides
66.
28.38
..
Fulminates, cyanates and thiocynates
67.
28.40
..
Borates, peroxoborates (perborates)
68.
..
2841.10
Sodium dichromate
69.
..
2841.20
Potassium dichromate
70.
28.44
..
Radioactive chemical elements and radioactive
isotopes (including the fissile chemical elements and isotopes)
and their compounds; mixtures and residues containing these
products
71.
28.45
..
Isotopes other than those of heading No.28.44
compounds, inorganic or organic of such isotopes, whether or not
chemically defined
72.
28.46
..
Compounds, inorganic or organic of rare earth
metals of yitrium or of scandium or of mixtures of these metals
73.
28.48
..
Phosphides, whether or not chemically defined,
excluding ferrophosphorus
74.
..
2849.10
Calcium carbide
75.
..
2901.90
Ethylene, Propylene
76.
29.02
..
Cyclic Hydrocarbons
77.
29.03
..
Halogenated derivatives of Hydrocarbons
78.
29.04
..
Sulphonated, nitrated or nitrosated derivatives
of hydrocarbons, whether or not halogenated
79.
..
2905.10
Methanol
80.
..
2905.90
Di-Ethylene Glycol, Mono Ethylene Glycol,
Tri-Ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol
81.
29.06
..
Cyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated derivatives
82.
29.08
..
Halogenated, sulphonated, nitrated or
nitrosated derivatives of phenols or phenol alcohols
83.
29.09
..
Ethers, ether-alcohols peroxides, ether
peroxides, ketone peroxides (whether or not chemically defined)
and their halogenated, sulphonated, nitrated or nitrosated
derivatives
84.
29.10
..
Epoxides, Epoxyalcohols, epoxyphenols and
epoxythers, with a three membered ring and their halogenated,
sulphonated, nitrated or nitrosated derivatives
85.
..
2910.00
Ethylene Oxide
86.
29.11
..
Acetals and hemiacetals, whether or not with
other oxygen function and their halogenated, sulphonated,
nitrated or nitrosated derivatives
87.
29.12
..
Aldehydes, whether or not with other oxygen
function; cyclic polymers of aldehydes; paraformaldehyde
88.
29.13
..
Halogenated, sulphonated, nitrated or
nitrosated derivatives of products of heading No. 29.12
89.
29.15
..
Saturated acyclic monocarboxylic acids and
their anhydrides, halides, peroxides and peroxyacids, their
halogenated, sulphonated, nitrated or nitrosated derivatives
90.
29.16
..
Unsaturated acyclic monocarboxylic acids,
cyclic monocarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids, their halogenated, sulphonated,
nitrated or nitrosated derivatives
91.
29.17
..
Polycarboxylic acids, their anhydrides,
halides, peroxides and peroxyacids, their halogenated,
sulphonated, nitrated or nitrosated derivatives
92.
29.18
..
Carboxylic acids with additional oxygen
function and their anhydrides, halides, peroxides and
peroxyacids, their halogenated, sulphonated, nitrated or
nitrosated derivatives
93.
29.19
..
Phosphoric esters and their salts, including
lactophosphates, their halogenated, sulphonated, nitrated or
nitrosated derivatives
94.
29.20
..
Esters of other inorganic acids (excluding
esters of hydrogen halides) and their salts, their halogenated,
sulphonated, nitrated or nitrosated derivatives
95.
29.21
..
Amine-function compounds
96.
29.22
..
Oxygen-function amino-compounds
97.
29.23
..
Quaternery ammonium salts and hydroxides;
lecithins and other phosphominolipids.
98.
29.24
..
Carboxyamide-function compounds; amide-function
compounds of carbonic acid
99.
29.25
..
Carboxyamide-function compounds (including
saccharin and its salts) and imine-function compounds
100.
29.26
..
Nitrile-function compounds
101.
29.27
..
Diazo, Azo-or-azoxy compounds
102.
29.28
..
Organic derivatives of hydrazine or of
hydroxylamine
103.
29.30
..
Organo-sulphur compounds.
104.
29.31
..
Ethylene Diamine Tetra Acetic Acid, Nitrillo
Triacetric Acid and their derivatives
105.
29.32
..
Heterocyclic compounds with oxygen
heteroatom(s) only.
106.
29.33
..
Heterocyclic compounds with nitrogen
heteroatom(s) only
107.
29.34
..
Nucleic acids and their salts; other
heterocyclic compounds
108.
29.35
..
Sulphonamides
109.
29.38
..
Glycosides, natural or reproduced by synthesis
and their salts, ethers, esters and other derivatives
110.
29.39
..
Vegetable alkaloids, natural or reproduced by
synthesis, and their salts, ethers, esters and other
derivatives.
111.
29.42
..
Ethylene Diamine Tetra Acetic Acid, Nitrilo
Triacetric Acid and their derivatives.
112.
32.01
..
Tanning extracts of vegetable origin; tannis
and their salts, ethers, esters and other derivatives
113.
32.02
..
Synthetic organic tanning substances; inorganic
tanning substances; tanning preparations, whether or not
containing natural tanning substances, enzymatic preparations
for pre-tanning.
114.
32.03
..
Colouring matter of vegetable or animal origin
(including dyeing extracts but excluding animal black), whether
or not chemically defined; preparations based on colouring
matter or vegetable or animal origin as specified in Note 2 to
this Chapter.
115.
32.04
..
Synthetic organic colouring matter whether or
not chemically defined; preparations based on synthetic organic
colouring matter as specified in Note 2 to this Chapter;
synthetic organic products of a kind used as fluorescent
brightening agents or as luminophores, whether or not chemically
defined.
116.
32.05
..
Colour lakes; preparations based on colour
lakes, as specified in Note 2 to this Chapter
117.
..
3207.10 Glass frit and other glass in the form
of powder, granules, or flakes.
118.
..
3207.90
Others
119.
32.11
..
Prepared driers
120.
..
3215.90
Printing ink whether or not concentrated or
solid
121.
35.01
..
Casein, caseinates and other casein
derivatives, casein glues
122.
35.07
..
Enzymes; prepared enzymes not elsewhere
specified or included
123.
38.01
..
Artificial graphite; colloidal or
semi-colloidal graphite; preparations based on graphite or other
carbon in the form of pastes, blocks, pastes or other
semi-manufacturers
124.
38.02
..
Activated carbon, activated natural mineral
products, animal black, including spent animal black
125.
38.04
..
Residual lyes from the manufacture of wood
pulp, whether or not concentrated, desugared or chemically
treated, including lignin sulphonates, but excluding tall oil of
heading No.38.03
126.
38.06
..
Rosin and resin acids, and derivatives thereof,
rosin spirit and rosin oils, run gums
127.
38.07
..
Wood tar, wood tar oils, wood creosol, wood
naptha, vegetable pitch, brewers pitch and similar preparations
based on rosin, resin acids or on vegetable pitch
128.
38.09
..
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 like industries, not
elsewhere specified or included
129.
38.12
..
Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not elsewhere specified or
included anti-oxidising preparations and other compound
stabilizers for rubber or plastics
130.
38.14
..
Reducers and blanket wash/roller wash used in
the printing industry
131.
38.15
..
Reaction initiaters, reaction accelerators and
catalytic preparations, not elsewhere specified or included
132.
38.17
..
Mixed alkybenzenes and mixed alkynapthalenes,
other than those of heading No.27.07 or 29.02
133.
38.18
..
Chemical elements doped for use in electronics,
in the form of discs, wafers or similar forms; chemical
compounds doped for use in electronics
134.
38.23
..
Industrial monocarboxylic fatty acids, acid
oils from refining, industrial fatty alcohols
135.
..
3824.90
Retarders used in the printing industry
136.
..
3901.10
LLDPE/LDPE
137.
..
3901.20
HDPE
138.
39.02
..
Polymers of propylene or of other olefins, in
primary forms
139.
..
3904.10
PVC
140.
39.06
..
Acrylic polymers in primary forms
141.
39.07
..
Polyacitals, other polyethers and epoxide
resins, in primary forms, polycarbonates, alkyd resins,
polyalyesters and other polyesters, in primary forms
142.
..
3907.60 Polyethylene Terephthalate Chips
143.
39.08
..
Polyamides in primary forms
144.
39.09
..
Amino-resins polyphenylene oxide, phenolic
resins and polyurethanes in primary forms
145.
39.10
..
Silicones in primary forms
146.
39.11
..
Petroleum resins, coumarone-indene resins,
polyterpenes polysulphides, polysulphones and other products
specified in Note 3 to this Chapter, not elsewhere specified or
included in primary forms
147.
39.12
..
Cellulose and its chemical derivatives, and
cellulose ethers, not elsewhere specified or included in primary
forms
148.
39.13
..
Natural polymers (for example, alginic acid)
and modified natural polymers (for example, hardened proteins,
chemical derivatives of natural rubber), not elsewhere specified
or included, in primary forms.
149.
39.14
..
Ion-exchangers based on polymers of heading
Nos.39.01 to 49.13 in primary forms.
150.
39.19
..
Self-adhesive plates, sheets, film foil, tape,
strip of plastic whether or not in rolls.
151.
..
3920.32
Flexible plain films
152.
39.23
..
Articles for the packing of goods, of plastics;
namely, boxes, cases, crates, containers, carboys, bottles,
jerry cans and their stoppers, lids, caps of plastics (but not
including insulated ware)
153.
40.01
..
Natural Rubber, balata, gutta percha, Guayule,
chicle and similar natural gums, in primary forms or in plates,
sheets or strips.
154.
40.02
..
Synthetic rubber and factice derived from oils
in primary forms or plates sheets or strip; mixtures of any
product of heading No.40.01 with any product of this heading, in
primary forms or in plates, sheets or strip.
155.
40.03
..
Reclaimed rubber in primary forms or in plates,
sheets or strip.
156.
40.05
..
Compounded rubber unvulcanised in primary forms
or in plates, sheets or strip, other than the forms and articles
of unvulcanised rubber described in heading No.40.06
157.
47.01
..
Mechanical wood pulp, chemical wood pulp,
semichemical wood pulp and pulps of other fibrous cellulosic
materials
158.
48.19
..
Cartons (including flattened or folded cartons)
boxes (including flattened or folded boxes) cases, bags and
other packing containers of paper board whether in assembled or
unassembled condition.
159.
48.21
..
Paper printed labels and paperboard printed
labels.
160.
48.23
..
Paper, self-adhesive tape and printed wrappers
used for packing
161.
..
5402.42
Partially Oriented Yarn, polyesters texturised
yarn and waste thereof
162.
..
5503.20
Polyester staple fibre and polyster staples
fibre fill
163.
..
5503.20
Polyester staple fiber waste
164.
..
6304.10
Sacks and bags of a kind used for the packing
of goods of jute or of other textile based fibres of heading
No.53.03
165.
70.07
..
Carboys, bottles, jars, phials of glass of a
kind used for the packing of goods, stoppers, lids and other
closures of glass.
166.
83.09
..
Stoppers, caps and lids (including crown corks,
screw caps and pouring stoppers) capsules for bottles, threaded
bungs, bung covers, seals and other packing accessories of base
metal.