SCHEDULE-II 

  PART -A

 

  

SCHEDULE-II

 

 

(See clause (a) of sub -section-(1) of section-4 of the Uttar Pradesh Value Added Tax Ordinance, 2007)

 

 

 

 

 Name and description of goods
  Part-A
Serial No.

(1)

List of goods taxed at 4%

 

 

(2)

 

 
1 Acids
2 All equipments for communication such as private branch exchange (PBX) & Elect. Private Automatic

Branch Exch.(EPABX), teleprinters, wireless equipments and parts thereof .
3 All intangible goods like copyright, patent, rep. license etc;transfer of right to use of goods.
4 All metal Castings; chains made of any metals or alloy other than those made of items described

in schedule III.
6.

Marble goods excluding marble idols with maximum retail price of rupees six hundred on condition that such marble idols are manufactured without using electrical energy and also excluding marble handicrafts goods; deepak made of brass & copper; statue made of brass; woolen carpet; cup, trophy, badge, medal and shield; scissor; ustra used by barbers; padlock; Rampuri chakoo.
6 All types of yarn other than cotton & silk yarn in hank; sewing thread ; cotton waste yarn.
7 All utensils including pressure cookers / pans except utensils made of precious metals, ceramicwares

and glasswares; Art brass ware and ingots (guilli) ; Spoon.
8 Aluminium conductor steel reinforced (ACSR).
9 Arecanut powder and betel nut.
10 Audio & video cassettes.
11 Articles made of rolled gold and imitation gold; ornaments of kathir, german silver and aluminium.
12 Bagasse, sawdust.
13 Bamboo
14 Basic chromium sulphate, sodium bichromate, bleach liquid.
15 Bearings including plumnes blocks, housing for bearing locate rings and covers adopter with drawl

sleevs locknuts , lock washers clamps and rolling elements.
16 Bed sheet, pillow cover & other textile made ups excluding those made on handloom.
17 Beedi leaves and Tendu leaves.
18 Beltings of all kinds.
19 Bicycles, tricycles, cycle rickshaws & parts; tyres & tubes thereof.
20 Chemical fertilizers, except those which are described in entry no. 26 of the schedule-I; micronutrients

and also plant growth promoters & regulators, herbicides, rodenticide, insecticide, weedicide

and pesticides.
21

Bio-mass briquettes.
22 Bitumen.
23 Bone meal, crushed bone, bone sinews, bone grist.
24 Buckets made of iron & steel, aluminium, plastic or other materials (except precious materials); other

conveyance articles of plastic.
25 Candles
26 Machinery, equipment, apparatus, tools, moulds, dies and component spare parts, accessories thereof;

earthmovers; dehusker.
27 Castor oil.
28 Centrifugal, monoblock submersible pump sets including hose-collar, hose sockets, hose connector,

hose click, hose nipple, foot valve and delta starter for water handling and parts thereof.
29 Chemicals including caustic soda, caustic potash, soda ash, bleaching powder, sodium bicarbonate,sodium hydro sulphate, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate; acidslurry, trisodium phosphate, sodium tripoly phosphate, sodium silicate, sodium meta silicate,carboxymethyle cellulose, sodium sulphide, acetic acid, sodium bisulphite, oxalic acid, sodium thiosulphate, sodium sulphite, sodium alginate, benzene citric acid, diethylene glycol, sodium nitrate,hydrogen peroxide, acetaldehyde, pentaerythritol, sodium alpha olefin, sulphonate, sodium formate,chemical components and mixture and all other chemicals not specified elsewhere in this schedule orany other schedule.
30 Clay including fire clay, fine china clay and ball clay.
31 Coal tar, tar coal and charcoal.
32 Coconut in shell & separated kernel of coconut other than kopra.
33 Coffee beans & seeds, cocoa pod & beans, green tea leaf & chicory.
34 Coir & Coir products excluding coir mattresses.
35 Combs.
36 Computer stationery.
37 Cotton & cotton waste; textile waste.
38 Crucibles.
39 Cups and glasses of paper & plastics; and mats..
40 Iron and steel, coal and coke in all its forms, crude oil, hide and skin (excluding animal hair), liquid petroleum gas for domestic use and jute as defined under section 14 of the Central Sales Tax Act, 1956.
41 Drugs & Medicines including vaccines, syringes & dressings, medicated ointments, light liquid paraffin of IP grade.
42 All dyes not specified elsewhere in the schedule.
43 Edible oils & oilcake.
44 Electrodes & welding equipments.
45 Embroidery machines, embroidery needles.
46 Exercise book, graph book, laboratory note book and work books.; school bag,greeting cards and calendars.
47 Feeding bottles & nipples.
48 Ferrous & non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of

those.
49 Fibres of all types and fibre waste.
50 Fireclay, coal ash, coal boiler ash, coal, cinder ash, coal powder, clinker, fly ash.
51 Old, discarded, unserviceable or obsolete machinery, stores and vehicles including waste products.
52 Foodgrains including Paddy, Rice, Wheat; Besan made of pea.
53 Glucose.
54 Omitted
55 Gypsum of all forms & descriptions.
56 Hand pumps, spare parts & fittings thereof.
57 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower.
58 Honey and beehive.
59 Hose pipes and fittings thereof.
60 Hosiery goods.
61 Hurricane lanterns, Kerosene lamp / lantern, petromax, glass chimney, accessories, components and

parts thereof.
62 Rice polish and rice bran and rice husk: paddy husk.
63 I.T products (as mentioned in Part-B) including computers, telephones and parts thereof, cell phones, satellite receivers, DVD, CD, teleprinter and wireless equipment and parts thereof.
64 Ice.
65 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres).
66 Insulators.
67 Inverters.
68 Kattha.
69 Kerosene oil sold through PDS.
70 Knitting wool.
71 Lac & Shellac including paseva,mulamma,button lac and kiri.
72 Leaf plates and cups – pressed or stitched; zuna used for cleaning; brushes other than tooth brush..
73 Lignite.
74 Lime, lime stone, dolomite & other white washing materials not elsewhere mentioned in any other schedule.
75 Linear alkyl benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate.
76 List of industrial inputs and packing materials (as mentioned in the Part-C)
77 Locks of all kinds, their keys and parts thereof.
78 Maize starch, maize gluten, maize germ and oil.
79 Medical equipment /devices & implants, contact lens, spectacle frame, lenses, spectacles excluding sungoggles & sunglasses.
80 Metal alloys, metal powders, metal pastes of all types & grades & metal scrap other than those falling under declared goods.
81 Milk food & milk products including skimmed milk powder, tinned, bottled or packed; Flavoured milk; UHT milk; milk powder; baby milk food; khoya/ khoa, paneer, cheese, cream, ghee, butter.
82 Mixed PVC stabilizer.
83 Plastic footwear with maximum retail price exceeding rupees three hundred
84 Napa Slabs (Rough flooring stones) & Shahabad stones.
85 Newars and tapes other than cotton and handloom newar.
86 Non mechanized boats used by fisherman.
87 Nuts, bolts, screws and fasteners that is to say – hinges, nails, rivets, cotter, cotter pins, staples, panel

pins; tel ki kuppi; files used by artisans.
88 Oilseeds.
89 Ores and minerals.
90 Packing cases and packing materials including cork, cork sheets, gunny bags, HDPE/PP woven strips,

HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, Polythene and

Hessian based paper; high density polythene fabric based paper and bituminized water proof paper,

jute twine; polythene and plastic bags including LDPE plastic bags for milk pouches; Tin containers,

shooks, tea chests, waste paper, wooden boxes, wooden shavings, wooden crates, wooden cable

drums, all types of ropes and strings, envelopes.

Explanation:- planks, penals, battens, when assembled will form tea chest or packing cases will come

under packing cases for the purpose of this entry.
91 Palm fatty acid.
92 Paper of all kinds (including newsprint when sold to person other than news paper publishers),

handmade paper and gum tape, whether meant for writing, printing, copying, packing or for any other

purpose excluding cellophane, mill board, duplex board and grey board; plywood, flushdoor and

blockboard, hardwares, millstores, metallic jaali, barbed wire; and wooden spoon.
93 Paraffin wax of all grade standards other than food grade standard including standard wax and match

wax.
94 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc. and fittings.
95 Pizza bread.
96 Plastic granules, plastic powder, master batches and scrap.
97 Pollution control equipments, instrumental -BOc incubator, COc apparatus, ion analyzer; Air pollution control equipment -filters (fabric filters, bag filters, vaccum filters), electrostatic precipitators, cyclones, scrubbers, particle analyzer (SO2, CO, NOx, SOx, hydrocarbons, chlorine, fluorine, etc.), personal samplers, detectors (for grass), high volume sampler, pressure gauges, timer, filter head assembly, pitet tube, sampling train (for ambient / stack air quality monitoring), smoke meter, misteliminator.
98 Polyester & staple fiber yarn.
99 Porridge.
100 Printed materials including diary and calendar.
101 Printing ink excluding toner and cartridges.
102 Processed or frozen meat, poultry & fish.
103 Processed or preserved vegetable & fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit

drink & fruit juice (whether in sealed containers or otherwise).
104 Pulp of bamboo, pulp of wood or pulp of raddi paper.
105 Rail coaches, engines & wagons and parts thereof.
106 Raw cashew.
107 Readymade garments ; unfilled razai.
108 Renewable energy devices & spare parts which are not included in any other Schedule.
109 River sands and grit.
110 Rubber, 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, skimmedrubber and all other qualities and grades of latex; Reclaimed rubber, all grades and qualities, synthetic rubber.
111 Safety matches and Handmade safety matches.
112 Sewing machine, its parts & accessories.
113 Ship & other water vessels.
114 Silk fabrics excluding handloom silk fabric, not covered under Schedule-1.
115 Solvent oils other than organic solvent oil; oil based washing soap other than detergent and toilet

soap.
116 Spices and condiments of all kinds including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javitri, jaiphal, pepper, elaichi of all kind, dried chillies, kankaul mirch, ararote, mushroom, khumba and guchchi, gola, goley ka burada, seik narial, til, rai, postadana, magaj of all kinds, kesar.;dry fruits, soyabean bari and soyabean mungauri.
117 Brushes other than tooth brush; Brushes other than brushes which are used for painting and varnishing.
118 Starch, sago and sabudana.
119 Narrow woven fabrics, Non-woven fabrics, Cotton Coated fabrics.
120 Tamarind seeds and tamarind powder.
121 Tarpaulin.
122 Tea.
123 Tools including aari and kanni.
124 Toys excluding electronic toys.
125 Tractors, tractor trolley, Harvesters & attachments & parts thereof; tractor tyres and tubes.
126 Transformers
127 Transmission wire & towers, telecom tower.
128 Umbrella except garden umbrella and parts thereof.
129 Used motor vehicles.
130 Vanaspati (Hydrogeneted Vegetable Oil).
131 Vegetable oil including gingili oil and bran oil.
132 Wet dates.
133 Windmill for water pumping and for generation of electr
134 Wooden crates.
135 Writing ink.
136 Writing instruments, geometry boxes, colour boxes, crayons & pencils, sharpeners, scale and eraser;

scientific, mathematical survey, mechanical drawing, biological instruments & apparatus.
137 Sweetmeat, namkeen and sugar products, Kuliya other than Kuliya made of khandsari sugar, rewari and gazak.
138 Toddy, Neera and Arak.
139 Omitted.
140 All other declared goods.

 

 

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