SCHEDULE B : LIST OF GOODS (EXCEPT DECLARED GOODS)TAXABLE @ 5.5 per cent

SCHEDULE B

(See section 8)

LIST OF GOODS (EXCEPT DECLARED GOODS)TAXABLE @ 5.5 per cent 

Serial No. Name of the Commodity
1 Agricultural implements and parts thereof other than those mentioned in schedule A
2 Areca nut powder and betel nut
3 Bamboo
4 Bearings of all types
5 Bed sheets, pillow covers and other made ups, including blankets manufactured by composite units
6 Beedi leaves
7 Beltings of all varieties and descriptions
8 Bicycles, tricycles, cycle rickshaws , tyres and tubes and parts thereof
9 Biomass briquettes
10 Bitumen
11 Bone meal
12 Branded atta, maida, suji and besan
13 Bricks of all kinds including fly ash bricks, refractory bricks and ashphaltic roofing earthen tiles
14 Buckets made of iron and steel , aluminum, plastic or other materials ` excluding those made of precious materials
15 Candles
16 Capital goods i.e. Plant and Machinery and parts thereof but excluding the goods on the sale of which a taxable person is not entitled for input tax credit under Sub Section 5 of Section 13 of the Act.
17 Castor oil
18 Centrifugal, mono block and submersible pump sets and parts thereof
19 Clay including fireclay, fine china clay and ball clay
20 Coal tar
21 Coffee beans and seeds, cocoa pod and chicory
22 Coir and Coir products, excluding coir mattresses
23 Omitted w.e.f. 16-04-2013
24 Communication equipments such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)
25 Computer stationary
26 Cottage cheese ( Paneer)
27 cotton waste
28 Crucibles
29 Cups and glasses of paper and plastic
30 Omitted
31 Drugs and medicines including vaccines , syringes and dressing , mediated ointments produced under drug license, light liquid paraffin of IP grade, medical equipments/devices and implants
32 Dry fruits
33 Edible oils
34 Electrodes
35 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead and badla
36 Exercise books, graph books and laboratory note books
37 Omitted w.e.f. 16-04-2013
38 Ferrous and non-ferrous metals and alloys; non-metals such as aluminum, copper, zinc and extrusions of these
39 Fibres of all types and fibre waste
40 Fly ash
41 Fried and roasted grams and groundnuts
42 Hand pumps, spare parts and fittings thereof
43 Hand Tools, Cutting Tools, Threading Tools, Power Tools, Grinding wheels and abrasives.
44 Handicrafts
45 Hardware of iron and steel, such as Aldrops, Latches, Handles, Hinges, Door springs and door stoppers whether polished, enamelled or plated.
46 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower
47 Karyana items, there is to say, hing, khaskhas, magaz of all kind, singhara, darau kuttu, gond katira, kamarkas, chasku, anardana, amla, ampapad, amb kutra, isubgoal, hallon, shikakai, sabudana, shora, soye, nishadar, fatkari, mushkapur, methi patta and gari burada
48 Honey
49 Hosepipes and fittings thereof
50 Hosiery goods
51 Hurricane lanterns
52 Omitted w.e.f. 07-01-2011.
53 Ice
54 Imitation jewellery and synthetic gems
55 Omitted.
56 Industrial cables (High voltage cables, PVC or XLPE insulated wires and cables, jelly filled cables, optical fibres)
57 Insulators
58 Industrial inputs and packing materials (as per list appended to the Schedule)
59 Intangible goods of all kinds like copyright, patent and rep license
60 Telephones , tele-printer, wireless equipment and parts thereof, Digital Video Disc and Compact Disc and Information Technology products as given hereunder

 

Serial No Description Heading No.
1 Word processing machines, Electronic typewriters  
  (a) Word processing machines 8469.11.00
  (b) Electronic typewriters 8469.12.00
2 Omitted w.e.f. 07-01-2011.  
3 Omitted w.e.f. 07-01-2011.  
4 Prepared unrecorded media for sound recording 8523
5 IT software of any media  
  (a) Disc for laser reading systems for reproducing phenomena other than sound or image 8524.31.11
  (b) Magnetic tapes for reproducing phenomena other than sound or image 8424.40.11
  ( c) Other Software  
  (i) on floppy disc or catridge tape 8524.91.11
  (ii) on disk or on CD ROM 8524.91.12
  (iii) on other media 8524.91.13
6 Omitted w.e.f. 07-01-2011.  
7 Radio communication receivers, Radio Pagers  
  (a) Radio Pagers 8527.90.11
  (b) Demodulators 8527.90.12
  ( c) Other 8527.90.19
8 Aerials, Antennae and parts 8529.10
9 Omitted w.e.f. 07-01-2011.  
10 Electrical capacitors, fixed, variable and parts  
  (a) Electrical capacitors, fixed, variable 8532.
  (b) Parts 8532.90.00
11 Electronic Calculators 8470.10.00
12 Electrical resistors 8533
13 Printed Circuits 8534.00.00
14 Switches, connectors, relays of up to 5 amps 8536.10.00
15 DATA/Graphic Display tubes, other than Picture tubes and parts  
  ( a) Colour 8540
  (b) Black & White or other monochrome 8540.50.00
16 Diodes, transistors & similar semi-conductor devices 8541
17 Electronic integrated Circuits and Micro-assemblies 8542
18 Signal Generators and parts;-  
  (a) Singal Generators 8543.20
  ( b) Parts 8543.90.00
19 Optical fibre cables madeup of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 8544.70
20 Optical fibre and optical fibre bundle, cables, other than those of heading 8544.70 9001.10.00
21 Liquid Crystal devices , flat panel display devices and parts  
  (a) Liquid Crystal devices, flat panel display devices. 9013.80.10
  (b) Parts 9013.9
22 Computer systems and peripherals, Electronic diaries  
  (a) Computer systems and peripherals. 8471
  (b) Electronic diaries 8470.90.10
23 Cathode ray oscilloscopes, spectrum analyzers, signal analyzers  
  (a) Cathode ray oscilloscopes. 9030.20.00
  (b) Spectrum analyzers. 9030.39.20
  ( c) Signal analyzers  
24 Parts and Accessories of HSN 84.69,84.70 & 84.71 8473
25 DC Micro motors, Stepper motors of 37.5 watts  
  (a) DC Micro motors of an output not exceeding 37.5 W 8501.10.11
  (b) DC Micro motorsof an output not exceeding 750 W 8501.31.11
  (c) Stepper motors of an output not exceeding 37.5 watts 8501.10.12
  (d) Stepper motors of an output not exceeding 750 W 8501.31.12
26 Parts of HSN 85.01 8503
27 Omitted w.e.f. 07-01-2011.  
28 Omitted w.e.f. 07-01-2011.  
29 Omitted w.e.f. 07-01-2011.  

 

61 Kattha
62 Kerosene lamps/ lantern petromax and glass chimney
63 Kerosene oil sold through PDS
64 Knitting wool and knitting needles
65 Lac and shellac
66 Leaf plates and cups
67 Lignite
68 Lime, Lime stone, Clinker & dolomite
69 Linear alkyl benzene , L.A.B Sulphonic Acid , Alfa Olefin Sulphonate
70 Metal castings
71 Milk when purchased for use in manufacture of any goods other than tax free goods
72 Shoes including moulded plastic footwear, hawai chappals and straps thereof, Plastic footwear or Hand crafted footwear the price whereof does not exceed rupees 750/-.
73 Murmuralu, pelalu, atukulu, puffed rice and muri
74 Napa Slabs (Rough flooring stones) and Shahbad stones
75 Newars
76 Non-mechanized boats used by fishermen for fishing
77 Nuts, bolts, screws , fasteners and nails
78 Oil cake and de-oiled cake
79 Omitted
80 Omitted
81 Paper , Paper Board and Newsprint including Ammonia paper, Blotting paer, Carbon paper, Cellophane, PVC coated paper, Tissue paper, Art Boards, Card Boards, Corrugated Box, Duplex Board, Pulp Board, Straw Board, File Cover other than plastic file covers and file boards excluding photographic paper and waste paper.
82 Pipes and pipes fittings of ductile pipes, Poly Venyl Chloride, reinforced cement concrete (RCC), pipes and sewerage waste (SW) pipes.
83 Pizza bread
84 Omitted w.e.f. 05-09-2012.
85 Omitted w.e.f. 07-01-2011.
86 Printed material including diary and calendar
87 Printing ink excluding toner and cartridges
88 Processed fruits and vegetables i.e. Fruit, jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (Whether is sealed container or otherwise).
89 Processed meat poultry and fish
90 Pulp of bamboo, wood and paper
91 Railway wagons , engines, coaches and parts thereof
92 Readymade garments
93 Refractory monolithic
94 Renewable energy devices and spare parts
95 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste whether or not in the form of pellets excluding molasses
96 Omitted w.e.f. 07-01-2011.
97 River sand
98 Roasted or fried grams and groundnut
99 Safety matches
100 Omitted w.e.f 26th April, 2007
100A Sales made by Canteen Stores Department to serving military personal and ex-servicemen directly or through unit run Canteens.
100B Sales made to Border Security Force Canteen of jalandhar subject to the furnishing of a certificate duly signed and stamped by the officer authorized to make such purchase certifying that the goods purchased are meant for sale to serving Border Security Force personal directly; provided that canteen made total purchases from within the state of punjab.
100-C. Sales made to Canteen Stores Department, subject to the furnishing of a certificate duly signed and stamped by the officer authorized to make such purchase certifying that the goods purchased are meant for sale, to the serving military personal and ex-serviceman, directly or through unit run Canteens.
101 Sales made to P.S.E.B. for generation, transmission and distribution of electrical energy against a certificate dully filled and signed by the competent authority.
102 Omitted w.e.f. 16-04-2013
103 Scrap, parings and waste of metals, (except iron and steel) non metals, glass and plastic
104 Sewing machines and parts thereof
105 Ship and other water vessels
106 Silk fabrics excluding handloom silks
107 Skimmed milk powder and UHT milk
108 Solvent oils, other than organic solvent oil
109 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies
110 Omitted w.e.f. 07-01-2011.
111 Sports goods including exercise and multi gym equipments, accessories and parts thereof, sports apparel, football shoes and spikes
112 Stainless steel sheets
113 Starch
114 Omitted w.e.f. 20th December, 2011.
115 Sulphur of all kinds, other than sublimited sulphur, precipitated sulphur and colloidal sulphur
116 Tamarind seed and powder
117 Tea excluding green tea
118 Toys excluding electronic toys
119 Tractors, tractor tyres, tractor tubes and harvesters, attachments and parts thereof.
120 Transformers
121 Transmission towers
122 Umbrella except garden umbrella
123 Unbranded bhujia and namkeen
124 Unbranded washing soap
125 Utensils of all kinds including pressure cookers and pans excluding utensils made of precious metals
126 Vanaspati (Hydrogenated Vegetable Oils)
127 Vegetable oils including gingili oil and bran oil
128 Waste paper
129 Wet dates and porridge
130 Windmill for water pumping and for generation of electricity
131 Wooden crates
132 Writing ink
133 Writing instruments, brushes for colour boxes.
134 Yarn of all types, including yarn waste and sewing thread except Cotton Yarn
135 Zippers.
136. Baggar, Teelan, Kahi, Sarkanda, Chikkus, Tokray Dallan, Joori Kuchi.
137. Diesel Engines upto 10 BHP (Brake Horse Power) and parts thereof
138. Baskets Tillon Grass and Sirki
139. Omitted w.e.f. 05-09-2012.
140. Hand Fans
141. Pawa, Bahi, Kahi, Dasta, Chakla-valen, Madani, Nimbu Nachor and pinjara (rat) made of wood
142. Kerosene Pressure Stoves and parts thereof
143. Multilayer polyethylene film used for packing milk
144. Plastic crockery including tub, mug, water jug, school tiffins, bottles, chapatti boxes, plastic spoons, Katory, basin, tub, tokri, pattra
145. Stone bajri, Crusher sand and Stone dust
146. Omitted w.e.f. 16-04-2013
147. Valves.
148. Omitted w.e.f. 31st March, 2008
149. Desert Water Coolers and spare parts thereof .
150. Terry Towels
151 Furnace Oil
152 Sugar imported from outside the State of Punjab except levy sugar
153. Omitted w.e.f. 01-04-2012
154. All intangible goods like copyright, patent, rep license, Duty Entitlement Pass Book (DEPB), Duty Free Replenishment Certificate (DPRC) and Duty Free Import Authorization (DFIA) .
155. Sweetened Flavoured Milk.
156 Desi Ghee.
157 Compact Florescent Lamps (CFL).
158. Mentha Oil.
159. Mosquito repellants, toilet cleaners, wood preservatives, chemicals for killing domestic insects, termicides, phenyl and similar other products which are not used for agriculture purpose.
160 Omitted w.e.f. 26-9-11
161 Truck and Bus Body Fabrication
162 Wheat and paddy
163 Aviation Turbine Fuel when, sold at the Airports in Punjab to scheduled and non scheduled airlines carrying passengers
164 Rice
165 Sevian (Vermicelli)
166 Component, Accessories and Spare Parts of Fire Arms, weapons and Ammunitions, Tank Parts sold to Ordnance Factories under Government of India.
167 Manually operated machines, which do not use electrical energy, such as Charcoal Iron Press, sewian Machine, Masala Grinder, Juice Machine, Mincers and Wooden Bucket Ice cream Maker.
168 Sales made to the Punjab State Power Corporation Ltd. and Punjab State Transmission Corporation Ltd. for generation, transmission and distribution of electrical energy against a certificate duly filled and signed by the designated officer.
169. Omitted w.e.f. 03-09-2012
170. Timber
171. Scaffolding