Schedules

FIRST SCHEDULE
List of exempted goods)
{Section 6(1)}

Sl. No.	Item
1	Agricultural implements manually operated __ animal driven
2	Aids & implements used __ handicapped persons
3	Aquatic feed, pountry feed & cattle feed, including grass, ___, etc
4	Betal leaves
5	Books and periodicals & ________.
6	Charcoal
7	Coarse grains other than _____, rice and wheat
8	Condoms and contraceptives
9	Cotton & silk yarn __ hank
10	Charkha, Amber Charkha, Handlooms, ________ fabrics and Gandhi Topi
11	Curd, Lussi, butter milk & separated milk.
12	Electrical energy
13	Earthen pot
14	Fire wood
15	Fresh milk and pasteurised ____
16	Fresh plants, saplings and _____ flowers
17	Fishnet & Fishnet fabrics
18	Fresh vegetables & fruits
19	Garlic & ginger
20	Glass Bangles
21	Human Blood & blood ______
22	Indigeneous handmade musical instruments
23	Kumkum, Bindi, Alta & ______
24	Meat, fish, prawn & _____ acquatic products when not _____ or frozen, eggs and _________ and animal hair.
25	National Flag
26	Organic manure
27	Non-judicial stamp paper sold __ Govt. Treasuries, postal items ____ envelope, postcard etc. sold __ Govt., rupee note & _______
28	Raw wool
29	Semen including frozen semen
30	Slate and slate pencils
31	Silk worm laying, cocoon & raw silk.
32	Tender green coconut
33	Toddy, Neera and Arak
34	Unbranded bread
35	Unprocessed and unbranded salt
36	Water other than aerated, _______, distilled, medicinal, ionic, battery, __-___________ and water sold in ______ container.
37	Unprocessed Cereals, pulses, including ____ and wheat.
38	Fabrics as specified under ___-_______ (iia), (vii) and (x) __ section 14 of Central _____ Tax Act 1956.
39	Sugar as specified under ___-_______ (viii) of section 14 __ Central Sales Tax Act 1956.
40	Tobacco as specified under ___-_______ (ix) of section 14 __ Central Sales Tax Act 1956.

 

SECOND SCHEDULE
(List of goods taxable __ 1%)
{Section 4(1)(a)}

Sl. No	ITEM
1	Gold and articles made __ gold jewellery
2	Silver and articles made __ silver, rolled gold and _________ gold.
3	Precious stone, emerald, rubies, ____, diamond, sapphires, real cultured __ artificial precious stone

THIRD SCHEDULE
(List of goods taxable __ 4%)
{Section 4(2)(b)}

Sl. No	ITEM
1	Agricultural implements not operated ________ or not driven by ______
2	All intangible goods like _________, patent, rep. license etc.
3	All kinds of bricks _________ brickbats, jhama, fly ash ______, refractory bricks & asphaltic _______ earthern tiles.
4	All types of yarn _____ than cotton & silk ____ in hank & sewing ______
5	Aluminium utensils and enamelled ________.
6	Arecanut powder and betel ___
7	Bamboo
8	Bearings
9	Beedi leaves
10	Beltings of all varieties ___ descriptions
11	Bicycles, tricycles, cycle rickshaws & parts
12	Bitumen
13	Bone meal
14	Branded bread
15	Bulk drugs
16	Castings
17	Centrigugal & monobolic & ___________ pumps & parts
18	Coffee beans & seeds, _____ pod, green tea leaf & chicory
19	Chemical fertilizers, pesticides, weedicides, ____________
20	Coir & Coir products _________ coir mattresses
21	Cotton & cotton waste
22	Crucibles
23	Drugs and medicines
24	Edible oils, oil cake & de-oiled cake
25	Electrodes
26	Exercise book, graph book, & laboratory note book
27	Ferrous & non-ferrous metals & alloys, non-metals, aluminium, copper, ____ & extrusions of those.
28	Fibres of all types ___ fibre waste.
29	Flour, Atta, Maida, Suji, _____
30	Fried grams
31	Gur, jaggery & edible _______ of rub gur
32	Hand pumps parts and ________
33	Herb, bark, dry plant, ___ root, commonly known as ____ booti and dry flower.
34	Hose pipes
35	Hosiery goods
36	Husk and bran of _______
37	Ice
38	Incence sticks commonly known __ agarbati, dhupkathi or dhupbati.
39	Industrial cables (High voltage ______, XLPE Cables, jelly filled ______, optical fibres)
40	Industrial inputs & packing _________ as specified in this ________.
41	Information Technology products as _________ in this schedule.
42	Kerosene oil sold through ___
43	Leaf plates and cups
44	Lubricants, lubricating oil, engine ___, brake oil and grease.
45	Liquid product of cellulose, ________ known as L.P.C., and ______ product of earthenwaste commonly _____ as L.P.E.
46	Newars
47	Napa Slabs (Rough flooring ______)
48	Ores and minerals
49	Paper and newsprint
50	Pipes of all varieties _________ G.I. pipes, C.I. pipes, _______ pipes, PVC etc.
51	Plastic footwear
52	Plant and Machinery used __ industry.
53	Printed materials including diary, ________ etc.
54	Printing ink excluding toner ___ cartridges.
55	Processed & branded salt
56	Pulp of bamboo, wood ___ paper
57	Rail coaches engines & ______
58	Readymade garments
59	Renewable energy devices & _____ parts
60	Safety matches
61	Seeds
62	Sewing machine
63	Ship & other water _______
64	Skimmed milk powder
65	Solvant oils other than _______ solvent oil.
66	Spices of all varieties ___ forms including cumin seed, _______, turmeric & dry chillies.
67	Sports goods excluding apparels ___ footwear
68	Starch
69	Khandasari
70	Tamarind
71	Tractors, Threshers, harvesters & ___________ & parts thereof.
72	Transmission towers
73	Umbrella except garden umbrella
74	Vanaspati (Hydrogeneted Vegetable Oil)
75	Vegetable oil including gingili ___ and bran oil
76	Writing instruments
77	Declared Goods ( Goods _________ under the Section 14 __ Central Sales Tax Act, 1956), that are not specified __ Schedule I or Schedule __.

INDUSTRIAL INPUTS
(See Entry No 40)

Sl. No	Item
1	Animal including fish fats, ____, crude, refined or purified
2	Glycerol, crude, glycerol waters ___ glycerol lyes
3	Vegetable waxes, bees wax ___.
4	Animal or vegetable fats ______, oxidised, dehydrated etc.
5	Liquid glucose (non-medicinal), Dextrose _____
6	Denatured ethyl alcohol of ___ strength
7	Manganese ores and concentrates
8	Copper ores and concentrates
9	Nickel ores and concentrates
10	Cobalt ores and concentrates
11	Aluminium ores and concentrates
12	Lead ores and concentrates
13	Zinc ores and concentrates
14	Tin ores and concentrates
15	Chromium ores and concentrates
16	Tungsten ores and concentrates
17	Uranium or thorium ores ___ concentrates
18	Molybdenum ores and concentrates
19	Titanium ores and concentrates
20	Niobium, tantalum, vanadium or _________ ores and concentrates
21	Precious metal ores and ____________
22	Other ores and concentrates
23	Granulated slag (slag sand) ____ mfg. Of iron or _____
24	Benzole
25	Toluole
26	Xylole
27	Napthalene
28	Phenols
29	Creosole oils
30	Normal Paraffin
31	Butadine
32	Bitumen
33	Flurine, chlorine, bromine and ______.
34	Sulphur, sublimed or precipitated, _________ sulphur
35	Carbon (carbon blacks & _____ forms of carbon)
36	Hydrogen, rare gases & _____ non-metals.
37	Alkali or alkaline earth ______
38	Hydrogen chloride
39	Sulphuric acid and anhydrides
40	Nitric acid, sulphonitric acids
41	Diphosphorous penataoxide, phosphoric acid ___.
42	Oxides of boron, boric _____
43	Halides and halide oxides __ non-metals
44	Sulphides of non-metals
45	Ammonia, anhydrous
46	Sodium hydroxide (caustic soda), _________ hydroxide (caustic potash)
47	Hydroxide and peroxide of _________.
48	Aluminium hydroxide
49	Chromium oxides and hydroxides.
50	Manganese oxides.
51	Iron oxides and hydroxides
52	Cobalt oxides and hydroxides
53	Titanium oxides.
54	Hydrazine & hydroxylamine and _____ inorganic salts.
55	Flurides, fluorosilicates, etc.
56	Chlorides, chloride oxides
57	Chlorates and perchlorates, Bromates ___.
58	Sulphides, Polysulphides.
59	Dithionites and sulphoxylates.
60	Sulphites, thiosulphates
61	Copper sulphate
62	Nitrites, nitrates
63	Phosphinates, phosphonates, etc.
64	Carbonates, peroxocarbonates.
65	Cyanides, cyanide oxides.
66	Fulminates, cyanates and thiocyanates.
67	Borates, peroxoborates
68	Sodium dischromate.
69	Potassium dischromate.
70	Radioactive chemical elements.
71	Isotopes and compounds.
72	Compounds, inorganic or organic __ ratre earth metals.
73	Phosphides,whether or not chemically _______.
74	Calcium carbides.
75	Ethylene, Propylene.
76	Cyclic Hydrocarbons.
77	Halogenated derivatives of Hydrocarbons.
78	Sulphonated, nitrated or nitrosated ___________ of hydrocarbons.
79	Methanol
80	DI-Ethylene Glycol, Mono-Ethylene Glycol
81	Cyclic alcohols
82	Halogenated, sulphonated derivatives of ________.
83	Ethers, ether-alcohols, ether-phenols etc.
84	Expoxides, epoxyalcohols, epoxyethers.
85	Ethylene Oxide
86	Acetals and hemiacetals.
87	Aldehydes whether or not ____ other oxygen function.
88	Halogenated, sulphonated, nitrated derivatives __ phenols alcohols.
89	Saturated acyclic monocarboxylic acids.
90	Unsaturated acyclic monocarboxylic acids.
91	Polycarboxylic acids.
92	Carboxylic acids.
93	Phosphoric ester and their _____.
94	Esters of other inorganic _____.
95	Amine-function compounds.
96	Oxygen - function amino-compounds.
97	Quaternary ammonium salts and __________.
98	Carboxyamide-function compounds.
99	Carboxyamide-function compounds including saccharin ___ its salts.
100	Nitrile-function compounds.
101	Diazo-, Azo- or azoxy-compounds.
102	Organic derivatives of hydrazine __ of hydroxylamine.
103	Organo-sulphur compounds.
104	Ethylene Diamine Tetra Acetic ____.
105	Heterocyclic compounds with oxygen __________(_) only.
106	Heterocyclic compounds with nitrogen __________(_) only.
107	Nucleic acids and their _____.
108	Sulphonamides.
109	Glycosides, natural or reproduced __ synthesis and their salts.
110	Vegetable alkaloids,natural or reproduced __ synthesis and their salts
111	Tanning extracts of vegetable ______.
112	Synthetic organic tanning substances.
113	Colouring matter of vegetable __ animal origin.
114	Synthetic organic colouring matter.
115	Colour lakes.
116	Glass frit and other _____.
117	Other
118	Printed driers.
119	Printing ink whether concentrated __ solid.
120	Casein, Caseinates.
121	Enzymes, Prepared enzymes.
122	Artificial graphite.
123	Activated carbon.
124	Residual lyes from mfg. __ wood pulp.
125	Rosin and resin acids ___ derivatives.
126	Wood tar, wood tar ____.
127	Finishing agents, fixing of ___-______.
128	Prepared rubber accelerators.
129	Reducers and blanket wash/roller ____.
130	Reaction initiators, reaction accelerators.
131	Mixed alkylbenzenes.
132	Chemical elements doped.
133	Industrial monocarboxylic fatty acids.
134	Retarders.
135	LLDPE/LDPE
136	HDPE
137	Polymers of propylene.
138	PVC
139	Acrylic polymers.
140	Polyacetals.
141	Polythene chips
142	Polyamides.
143	Amino-resins, polyphenylene oxide.
144	Silicons.
145	Petroleum resins.
146	Cellulose and its chemical ___________.
147	Natural polymers.
148	Ion-exchangers based on polymers.
149	Self-adhesive plates, sheets, film, _____ of plastics.
150	Flexible plain films.
151	Articles for conveyance or _______ of goods of plastics.
152	Natural rubber, balata, gutta ______.
153	Synthetic rubber and factice _______ from oils.
154	Reclaimed rubber.
155	Compounded rubber, unvulcanised.
156	Mechanical wood pulp, chemical ____ pulp, semi-chemical wood pulp
157	Cartons, Boxes.
158	Paper printed labels, paperboard _______ labels.
159	Paper self-adhesive tape.
160	Partially oriented yarn, polyester __________ yarn.
161	Polyester Staple Fibre & _________ Staple Fibre Fill.
162	Polyester Staple Fibre waste.
163	Sacks and bags, of _ kind used for packing __ goods.
164	Carboys, bottles, jars, phials __ glass.
165	Stoppers, caps and lids.

INFORMATION TECHNOLOGY PRODUCTS
(See Entry No 41)

Sl. No	Item
1	Word processing machines, Electronic ___________
2	Microphones, multimedia speakers, headphones ___
3	Telephone answering machines
4	Prepared unrecorded media for _____ recording
5	Prepared unrecorded media for _____ recording
6	IT software or any _____
7	Transmission apparatus other than _________ for radio or TV ____________
8	Radio communication receivers, Radio ______
9	Aerials, antennas and parts
10	LCD Panels, LED panels ___ parts
11	Electrical capacitors, fixed, variable ___ parts
12	Electronic calculators
13	Electrical resistors
14	Printed Circuits
15	Switches, Connectors, Relays for __ to 5 amps
16	DATA/Graphic Display tubes, other ____ Picture tubes and parts
17	Diodes, transistors & similar ____-_________ devices
18	Electronic Integrated Circuits and _____-__________
19	Signal Generators and parts
20	Optical fibre cables
21	Optical fibre and optical _____ bundles, cables
22	Liquid Crystal devices, flat _____ display devices and parts
23	Computer systems and peripherals, __________ diaries
24	Cathode ray oscilloscopes, Spectrum _________, Signal analysers
25	Parts and Accessories of ___ 84.69, 84.70 & 84.71
26	D C Micromotors, Stepper ______ of 37.5 watts
27	Parts of HSN 85.01
28	Uninterrupted power supply
29	Permanent magnets and articles
30	Electrical apparatus for line _________ or line telegraphy

FOURTH SCHEDULE
(List of goods taxable __ 20%)
{Section 4(1)(c)}

Sl. No	ITEM
1	a) Motor spirit used __ fuel for Air craft _________ aviation turbine fuel
2	b) Other motor spirits (______ Kerosene, Diesel oil and ________ combustion oils) including petrol
3	c) Petroleum gas and _______ gas (excluding cooking gas (___))
4	d) All other products ________ as derivatives of petroleum ___/__ natural gas
5	Non-potable Liquor, ie.
6	a) Rectified spirit
7	b) Denatured spirit
8	c) Methyl Alcohol
9	d) Absolute Alcohol
10	e) Any other alcohol _____ the State Govt. by ____________ in the official gazette ________ to be non-potable for ___ purpose of entry
11	Liquor including Foreign Liquor, ____ and Country Liquor
12	Molasses
13	Narcotics

SEVENTH SCHEDULE
(List of non-creditable goods)
{Section 2(w)}

1) Subject to clauses(2) ___ (3), the following goods ___ “non-creditable goods” for the ________ of this Act:

1. Motor vehicles designed ___ transporting fewer than 8 __________; motor cycles, motor ________ and other motorised two-wheeled ________

2. Fuels in the ____ of petrol, diesel and ________, LPG, CNG, coal

3. Conventional clothing, ornaments, ________ and clothing fabrics

4. Food for human ___________

5. Beverages for human ___________

6. Goods designed, and ____ predominantly for, the provision __ entertainment including television receivers, _____ cassette players, radios, stereo _______, audio cassette player, CD _______, DVD players, computer game ________ and computer games, cameras __ any kind

7. Tobacco in any ____ and tobacco products

(2) Any item in ______ 1 is not to __ treated as non-creditable goods __ the item is purchased ___ the purpose of re-sale __ an unmodified form by _ registered dealer in the ________ course of his activities.

(3) Fuel & clothing _______ (Item 2 & 3 __ clause 1) is not __ be treated as non-creditable _____ if the importer or _________ is a dealer in ________ and purchases the items __ commercial quantities for use __ a raw material input __ manufacturing process.

EIGHTH SCHEDULE
(List of non-taxable imports)
{Section 2(10)}

The following goods shall __ non-taxable imports.

1. Schedule 1 goods: ___ goods listed in Schedule ___ to this Act.

2. Temporary imports: Goods _____ are imported into Arunachal _______ and are to be _______ from Arunachal Pradesh within 12 hours.

3. Temporary exports and __-_______: Goods (not being cars ___ motor vehicles) which have ____ exported from Arunachal Pradesh ______ the previous 14 days.

4. Vehicles registered in _________ Pradesh: Cars and other ________ registered in Arunachal Pradesh _____ the Motor Vehicles Act, 1988.

5. Low value items: ___ goods brought into Arunachal _______ as a single consignment _____ the total value of ___ consignment at the time __ import is less than __ 10,000, unless the goods ___ imported in commercial quantities.

6. Low value items ________ by courier: Goods which _____ have been free from _______ duty under the Customs ___, 1962 (if the goods ___ been imported into Arunachal _______ from a foreign country) ________ to the Courier Imports ___ Exports (Clearance) Regulations, 1998.

7. Low value items ________ by post: Goods which _____ have been exempt from _______ duty under the Customs ___, 1962 (if the goods ___ been imported into Arunachal _______ from a foreign country) ________ to the Rules Regarding ______ Parcels and Letter Packets ____ Foreign parts in and ___ of India.

8. Personal effects, household _____ and accompanied baggage: Goods _____ could have been imported ____ of duty under the _______ Act, 1962 (assuming the _____ had been imported into _________ Pradesh from a foreign _______) pursuant to the Baggage _____, 1998 (assuming the entry __ Column 1 of Appendix _ referred only to “used ________ and household articles”).

9. Transfer of residence: ____ household items, personal effects ___ motor cars which are _______ into Arunachal Pradesh because __ the transfer of the _________ of the importer, provided ____ the importer furnishes to ___ Commissioner such evidence as ___ be prescribed of the ________ of his residence.

10. Goods re-imported into _________ Pradesh for repair or _____ processing: Goods and parts __ goods which have been ____ in Arunachal Pradesh or _____ have been subject to ___ in Arunachal Pradesh which _____ be re-imported free of _______ duty under the Customs ___, 1962 (if the goods ___ been re-imported into Arunachal _______ from a foreign country) ________ to Notification No 158/95 – CUS (November 14 1995).

11. Goods imported for ________ replacements: Goods imported for ___ repair of other goods _____ warranty (where the price __ the warranty was not __________ identified at the time __ purchase).