| COMMODITY CODE | COMMODITIES TAXABLE @12.5% |
| 9001 | CIVIL CONSTRUCTION/ MODIFICATION |
| 9002 | ELECTRIFICATION |
| 9003 | INTERIOR DECORATION |
| 9004 | WATER AND SEWERAGE WORKS |
| 9005 | FABRICATION & FIXING |
| 9006 | ERECTION-INSTALLATION ETC. OF PLANTS & MACHINERY |
| 9007 | ELEVATOR/ LIFTS RELATED WORKS |
| 9008 | MAINTENANCE CONTRACTS INCLUDING AMCS |
| 9008A | BOOK BINDING WORKS |
| 9008B | TEXTILE PROCESSING SUCH AS DYING, FABRICATION, TAILORING EMBROIDERY AND OTHER SIMILAR ACTIVITIES |
| 9008C | ELECTROPLATING , ELECTRO GALVANISING, ANODIZING, POWDER COATING AND OTHER SIMILAR ACTIVITIES |
| 9008D | RE-TREADING OF OLD TYRES |
| 9009 | OTHERS WORK CONTRACTS EXCLUDING PRINTING WORKS |
| 9010 | HEAVY MOTOR VEHICLES (EXCLUDING TRACTORS) |
| 9011 | CHASSIS AND BODIES OF HEAVY MOTOR VEHICLES(EXCLUDING TRACTORS) |
| 9012 | LIGHT MOTOR VEHICLES |
| 9013 | CHASSIS AND BODIES OF LIGHT MOTOR VEHICLES |
| 9014 | MOTOR CYCLES, MOTOR CYCLE COMBINATIONS, MOTOR SCOOTERS, MOTORETTS |
| 9015 | AUTORIKSHAWS |
| 9016 | E-RICKSHAWS |
| 9017 | PARTS OF MOTOR VEHICLES/AUTOMOBILES |
| 9018 | ACCESSORIES OF MOTOR VEHICLES/AUTOMOBILES INCLUDING SEAT COVERS |
| 9019 | TYRES & TUBES OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE |
| 9020 | PROPANE KITS CNG KITS |
| 9021 | COOLENTS |
| 9022 | HELMETS OF ALL KINDS |
| 9023 | NON-POWER DRIVEN VEHICLES |
| 9024 | AIRCRAFTS, AEROPLANES, HELICOPTERS ETC. |
| 9025 | COMPONENTS AND ACCESSORIES OF AIRCRAFTS, AEROPLANES, HELICOPTERS ETC. |
| 9026 | SHIPS, FISHING VESSELS, FERRY BOATS, CARGO SHIPS ETC. |
| 9027 | SHIPS COMPONENTS AND ACCESSORIES OF SHIPS, FISHING VESSELS, FERRY BOATS, CARGO SHIPS ETC. |
| 9028 | COMPACT FLUORESCENT LAMP AND ELECTRONIC CHOKES, LED OTHER THAN THOSECOVERED UNDER ANY OF THE SCHEDULES |
| 9029 | FANS |
| 9030 | BULBS, TUBES |
| 9031 | HALOGEN LIGHTS |
| 9032 | ELECTRIC REGULATORS |
| 9033 | AMPLIFIERS, LOUDSPEAKERS |
| 9034 | ANSWERING MACHINES |
| 9035 | CABLE RECEPTION INSTRUMNETS |
| 9036 | TRANSFORMERS |
| 9037 | GENERATORS |
| 9038 | ELECTRIC MOTORS |
| 9039 | GRAMOPHONE |
| 9040 | TELEVISIONS |
| 9041 | SET TOP BOX OF TELEVISION |
| 9042 | VIDEO/ AUDIO RECORDERS/PLAYERS OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES |
| 9043 | HOME THEATRE SYSTEMS |
| 9044 | TELECOM EQUIPMENTS OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES |
| 9045 | CINEMATOGRAPHIC EQUIPPMENTS INCLUDING CAMERAS, PROJECTORS ETC. AND PARTS AND ACCESSORIES THEREOF |
| 9046 | VACCUM CLEANERS |
| 9047 | COOKING RANGES |
| 9048 | DISH WASHER |
| 9049 | WATER PURIFIERS |
| 9050 | JUICER-MIXER-GRINDER |
| 9051 | JUICERS |
| 9052 | MIXERS |
| 9053 | GRINDERS |
| 9054 | ELECTRIC IRON |
| 9055 | OVEN TOASTER GRILLER |
| 9056 | POP-UP TOASTERS |
| 9057 | TOASTERS |
| 9058 | INDUCTION COOKING APPLIANCES |
| 9059 | FOOD PROCESSORS HEATING STOVES |
| 9060 | OVEN, MICROWAVE OVEN AND HOTCASES |
| 9061 | ELECTRIC CHIMNEYS |
| 9062 | WASHING MACHINES |
| 9063 | REFRIGERATORS |
| 9064 | WATER COOLERS |
| 9065 | AIR COOLERS |
| 9066 | AIR-CONDITIONERS |
| 9067 | HEATERS HEAT CONVECTORS |
| 9068 | VIDEO GAMES, CONSOLES, PLAY STATIONS AND MACHINES THEREOF ETC. |
| 9069 | INVERTORS/UPS |
| 9070 | TORCHES , TORCH CELLS |
| 9071 | OTHER DOMESTIC ELECTRICAL APPLIANCES |
| 9072 | OTHER COMMERCIAL ELECTRICAL APPLIANCES |
| 9073 | OTHER DOMESTIC ELECTRONIC APPLIANCES |
| 9074 | OTHER COMMERCIAL ELECTRONIC APPLIANCES |
| 9075 | OTHER ELECTRICAL AND ELECTRONIC DOMESTIC APPLIANCES |
| 9076 | OTHER COMMERCIAL ELECTRICAL AND ELECTRONIC APPLIANCES |
| 9077 | CABLES & SWITCHES OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES |
| 9078 | ELECTRIC & ELECTRONICS WIRES OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES |
| 9079 | SWITCH BOXES |
| 9080 | BATTERIES |
| 9081 | OTHER ELECTRONIC GOODS |
| 9082 | OTHER ELECTRICAL GOODS |
| 9083 | SPARE PARTS & COMPONENTS (ELECTRONIC) |
| 9084 | SPARE PARTS & COMPONENTS (ELECTRICAL) |
| 9085 | INFORMATION RECORDING DEVICES |
| 9086 | GRAMPHONE RECORDS |
| 9087 | CELLUAR PHONES COSTING ABOVE RS.10000 |
| 9088 | DECORATION PIECES, GIFT ITEMS AND NOVELTIES |
| 9089 | FISH ACQUARIUMS ETC. |
| 9090 | FANCY LAMPS AND CHANDELIERS |
| 9091 | PAINTINGS, SCULPTURES AND OTHER ART WORKS |
| 9092 | CIGARETTE CASES |
| 9093 | LIGHTERS |
| 9094 | GLAZED EARTHERN WARE |
| 9095 | HOUSEHOLD ARTICLES MADE OF BRASS, BELL METAL |
| 9096 | IVORY ARTICLES |
| 9097 | SANDEL WOOD & ITS ARTICLES |
| 9098 | SANDEL WOOD & ITS ARTICALES |
| 9099 | AMMUNITION |
| 9100 | ARMS INCLUDING RIFLES, PISTOLS, REVOLVERS ETC. |
| 9101 | EXPLOSIVES |
| 9102 | FIRE WORKS |
| 9103 | ELECTRONIC TOYS |
| 9104 | OPTICAL GOODS OTHER THAN THOSE COVERED UNDER ANY OF THE SCHEDULES |
| 9105 | BINOCULARS, TELESCOPES AND OPERA GLASSES AND COMPONENT PARTS AND ACCESSORIES THEREOF |
| 9106 | OPTICALS LENSES |
| 9107 | UTENSILES, KITCHENWARE AND TABLEWARE MADE OF GLASS |
| 9108 | CHINA WARE/MELAMINE CROCKERY AND OTHER ARTICLES |
| 9109 | GLASS & GLASS WARE (NON-CROCKERY) |
| 9110 | SPORT GOODS |
| 9111 | BAKELITE POWDER |
| 9112 | DISTILLED WATER |
| 9113 | LIFTS & ELEVATORS |
| 9114 | MACHINERY OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE |
| 9115 | FIRE FIGHTING EQUIPMENTS & ACCESSORIES THEREOF |
| 9116 | PARTS & SPARE PARTS OF FIRE FIGHTING EQUIPMENT |
| 9117 | BOILERS / FURNACE |
| 9118 | FILTERS EXCEPT WHEN USED IN MOTOR VEHICLES |
| 9119 | V-BELTS |
| 9120 | PAINTS, COLOURS AND VARNISHES |
| 9121 | PAINT BRUSHES, ROLLERS AND OTHER PAINTING EQUIPMENTS |
| 9122 | WALL PAPERS |
| 9123 | PLASTIC GOODS OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE (EXCEPT FURNITURE) |
| 9124 | RUBBER GOODS OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE(EXCLUDING TYRES & TUBES) |
| 9125 | ACRYLIC SHEETS |
| 9126 | FIBREGLASS & THEIR ARTICLES |
| 9127 | INSULATING BOARD |
| 9128 | CEMENT |
| 9129 | READYMIX CONCRETE |
| 9130 | MARBLE, GRANITE AND THEIR TILES |
| 9131 | ARTICLES MADE OF MARBLES/GRANITE |
| 9132 | VINYLE FLOORING, FLOOR COVERINGS OF PLASTICS AND OTHER MATERIALS |
| 9133 | WATER STORAGE TANKS AND CISTERNS |
| 9134 | WIRE MESH AND METAL MESH |
| 9135 | SANITARY GOODS / SANITARY WARE |
| 9136 | SANITARY FITTINGS |
| 9137 | CERAMIC GOODS (EXCL. CROCKERY) |
| 9138 | GALAZED EARTHEN TILES |
| 9139 | CONSTRUCTION MATERIAL (OTHER) |
| 9140 | BOULDERS & CHIPS |
| 9141 | ROOFING TILES AND ASBESTOS SHEETS |
| 9142 | RCC SHEETS |
| 9143 | PLYWOOD |
| 9144 | PARTICLE BOARD |
| 9145 | PLYBOARD |
| 9146 | ARTIFICIAL/COMPOSITE WOOD |
| 9147 | SUNMICA / LAMINATED SHEETS |
| 9148 | WOODEN CARVINGS AND MOULDINGS |
| 9149 | FURNITURE |
| 9150 | COMPUTER FURNITURE |
| 9151 | MOULDED FURNITURE |
| 9152 | STEEL & ALUMINIUM FURNITURE |
| 9153 | ALMIRAHS AND SAFES |
| 9154 | WOODEN BOXES AND ARTICLES EXCEPT THOSE COVERED UNDER ANY OF THE SCHEDULES |
| 9155 | V BLINDS |
| 9156 | CINEMATOGRAPHIC EQUIPMENTS |
| 9157 | ACCESSORIES AND PARTS OF CINEMATOGRAPHIC EQUIPMENTS |
| 9158 | CAMERAS |
| 9159 | PHOTOGRAPHIC GOODS FILMS |
| 9160 | PROJECTORS |
| 9161 | CCTV AND SURVEILLANCE/SECURITY SYSTEMS |
| 9162 | CCTV CAMERA, ACCESSORIES AND PARTS |
| 9163 | METAL DETECTOR, BAGGING SCANNINGMACHINE, TAGS, SEARCH LIGHT, ACCESS CONTROL SYSTEM |
| 9164 | SPY CAMERA AND DEVICES |
| 9165 | X-RAY FILMS |
| 9166 | MUSICAL INSTUMENTS OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE |
| 9167 | CALCULATORS DICTAPHONE |
| 9168 | PHTOCOPIER XEROX DUPLICATING MACHINE |
| 9169 | WEIGHT, MEASURES & WEIGHING / MEASURING MACHINES OF ALL KIND |
| 9170 | EMPTY TINES & BARRELS |
| 9171 | POLYTHENE PACKING MATERIALS |
| 9172 | H.P.I. BAGS |
| 9173 | LABELS OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE |
| 9174 | ALLKELENE/BITUMINOUS PACKING MATERIALS |
| 9175 | STICKERS |
| 9176 | GARDEN UMBRELLA |
| 9177 | WRITING INSTRUMENTS COSTING ABOVE RUPEES ONE THOUSAND PER PIECE |
| 9178 | SCHOOL BAGS HAVING MRP ABOVE RS 300 |
| 9179 | LOCKS OF ALL KINDS |
| 9180 | LIQUIFIED PETOLEUM GAS FOR COMMERCIAL USE |
| 9181 | COMPRESSED NATURAL GAS NOT COVERED BY ANY ENTRY OF SCHEDULES |
| 9182 | TAILORS’ DUMMIES AND MANNEQUINS |
| 9183 | PERAMBULATORS |
| 9184 | KEROSENE EXCEPT SOLD UNDER PDS |
| 9185 | ADVERTISEMENT BOARDS, SIGN BOARDS, NEON AND GLOW SIGN BOARDS ETC. |
| 9186 | AUTO TELLER MACHINE |
| 9187 | ARTIFICIAL JWELLERY AND ORNAMENTS |
| 9188 | VENDING MACHINES FOR TEA, COFFEE AND OTHER BEVERAGES |
| 9189 | SOLAR POWER PLANTS |
| 9190 | WASTE WATER TREATMENT PLANTS |
| 9191 | SUNGLASSES AND PARTS THEREOF |
| 9192 | MEMENTO, AWARD, MEDALS, TROPHY, SHIELDS ETC. |
| 9193 | WEDDING AND OTHER INVITATION CARDS |
| 9194 | PET FOOD AND ACCESSORIES |
| 9195 | ICE CREAMS |
| 9196 | ICE CREAM SHAKES & MILK SHAKES |
| 9197 | MINERAL WATER & PACKAGED WATER |
| 9198 | NON ALCOHOLIC BEVERAGES |
| 9199 | SQUASHES SHARBET JUICES OTHER THAN THOSE MADE OF FRUITS |
| 9200 | CAKE & PASTRIES |
| 9201 | BISCUITS |
| 9202 | OTHER BAKERY PRODUCTS NOT COVERED IN ANY OF THE SCHEDULES |
| 9203 | CONFECTIONERY ITEMS |
| 9204 | NOODLES |
| 9205 | PAPAD |
| 9206 | SAUCE PASTES |
| 9207 | VERMICALLI MACRONI |
| 9208 | POTATO CHIPS |
| 9209 | NAMKEEN DALMOTH |
| 9210 | OTHER NAMKEENS |
| 9211 | SWEETS |
| 9212 | COOKED FOODS AND SNACKS |
| 9213 | WASHING SOAPS/LIQUIDS, SHAMPOOS, CLEANING AGENTS, DETERGENTS ETC. |
| 9214 | HOUSE KEEPING PRODUCTS SUCH AS DUST BRUSH, DUSTERS, MOPS ETC. |
| 9215 | DISINFECTANT & DEODORANTS |
| 9216 | INSECT REPELLANTS |
| 9217 | MOSQUITO COILS, MATS ETC. |
| 9218 | TOILETRIES INCLUDING SOAPS,SHAMPOOS AND HAIR OILS |
| 9219 | COSMETICS |
| 9220 | FEMININE SANITARY NAPKINS EXCLUDING SINGLE PACKS CONTAINING 8 UNITS AND HAVING MRP UPTO RS. 20 PER PACK |
| 9221 | DIAPERS OTHER THAN ADULT DIAPERS |
| 9222 | PERSONAL HEALTH CARE PRODUCTS |
| 9223 | PERSONAL HEALTH CARE EQUIPMENT |
| 9224 | ENERGY DRINKS |
| 9225 | DIETARY SUPPLIMENTS |
| 9226 | TOOTH PASTE / POWDER |
| 9227 | TOOTH BRUSH |
| 9228 | DENTIFRICES |
| 9229 | SAFETY RAZOR / BLADES |
| 9230 | OTHER SHAVING PRODUCTS |
| 9231 | BOOT POLISH |
| 9232 | PERFUMERY AND ESSENCES EXCEPT INDUSTRIAL PERFUMES |
| 9233 | CARPETS |
| 9234 | MATTRESSES |
| 9235 | SLEEPING BAGS |
| 9236 | FOAM SHEETS |
| 9237 | FOAM & THEIR ARTICLES |
| 9238 | PILLOWS AND CUSHIONS |
| 9239 | PICNIC SET |
| 9240 | VACUUM FLASKS, THERMIC JUGS, THERMOS ETC. AND ICE BUCKETS, BOXES OR URNS OR OTHER DOMESTIC RECEPTICLES ETC. TO KEEP FOOD OR BEVERAGE HOT OR COLD AND REFILLES THEREOF |
| 9241 | READYMADE GARMENTS COSTING ABOVE RS. 5000 BUT NOT INCLUDING THOSE MADE UP OF KHADI |
| 9242 | HOSIERY GARMENTS COSTING ABOVE RS. 5000 |
| 9243 | WOOLLEN GARMENTS |
| 9244 | CLOCKS, TIME PIECES, ELECTRICAL TIME SWITCHES AND MECHNICAL TIMERS AND PARTS THEREOF |
| 9245 | WATCHES COSTING UPTO RS 5000 |
| 9246 | TRAVEL CASES / BRIEF CASSES |
| 9247 | TRAVELLING BAGS |
| 9248 | SUITCASES |
| 9249 | WEDDINGS VANITY CASE |
| 9250 | RAINCOATS |
| 9251 | FOOTWARE COSTING ABOVE RS. 500 |
| 9252 | FURS & THEIR GOODS |
| 9253 | REXINE |
| 9254 | LEATHER GOODS OTHER THAN THOSE COVERED UNDER ANY OF THE SCHEDULES |
