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[Cites 0, Cited by 0] [Entire Act]

State of Andhra Pradesh - Section

Section 1940 in The Andhra Pradesh Value Added Tax Act, 2005

1940. (Central Act 23 of 1940), and hypodermic syringes,

hypodermic needles, perfusion sets, urine bags, catguts, sutures,surgical cotton, dressings, plasters, catheters, cannulae,bandages and similar articles, but not including:—(a)Medicated goods;(b)Products capable of beingused as cosmetics and toilet preparations including Tooth Pastes,Tooth powders, cosmetics, Toilet articles and soaps;(c)Mosquito Repellants in anyform;](d)[X x X] [The words "surgical equipment medical devices and implants" were omitted by Act 5 of 2007, w.e.f. 01 09 2005.]|-| 89.| Veterinary Medicines[x x x] [The words "and Feed Supplements" were omitted by Act 5 of 2007, dated 22-01-2007, w.e.f. 01-04-2005.]|-| 90.| All kinds of packing materialincluding Hessian cloth and jute twine but excluding storagetanks made of any materials|-| 91.| [x x x] [Omitted for the words "Khandasari Sugar" by G.O.Ms. No. 812, Revenue (CT-II) Department dated 13-06-2007.]|-| 92. [ [[Si. No. 92 to 95 added by ActNo. 23 of 2005, dated 26-10-2005, w.e.f. 18-08-2005.]]| River Sand and grit and stonechips|-| 93.| Extra Neutral Alcohol (ENA) andrectified spirit.|-| 94.| Kerosene stove, kerosene lamp,petromax lamp, hurrican lamp, glass chimney and parts andaccessories thereof.|-| 95.| Bio-diesel manufactured usingnon-edible vegetable oils such as Jatropha, Pongamia, Rice bran,Neem, Cotton seed, Rubber seed[ sale of used cooking oil to the bio-diesel manufacturers.] [Inserted by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-07-2006.]|-| 96. [ [Added by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 01-09-2005.]| Artificial and rolled goldjewellery, imitation and costume jewellery]|-| 97. [ [SI. No. 97 & 98 added by Act No. 10 of 2006, dated 04-01-2006, w.e.f. 01-12-2005.]| LPG/CNG Conversion kits|-| 98.| Pre-stressed Railway ConcreteSleepers]|-| 99. [ [Added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-12-2005.]| All Handicrafts]|-| 100. [] [Sl. No. 100 added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-05-2006.]| [The following goods, when sold as industrial inputs] [Substituted by Act 28 of 2008 w.e.f. 01-07-2008. Earlier it was: "100. Industrial inputs that is to say,-" Note : The Sl. No. 100 is kept in abeyance till further orders by Govt. Memo. 38999/CT-II (1) 2008-3 dated 01 10 2008.]:
SI.No. Heading No. Sub-heading No. Description of goods
1 2 3 4
1. 1501 to 1505   Animal (including fish) fats and oils, crude,refined or purified.
2. 1506   other animal fats and oils and theirfractions whether or not refined, but not chemicallymodified.
3. 1521 and 1522   Vegetable waxes (other than triglycerides),bees wax, other insect waxes and spermaceti, whether or notrefined or coloured; degras; residues resulting from thetreatment of fatty substances or animal or vegetable waxes.
4. 1518   Animal or vegetable fats boiled, oxidized,dehydrated, sulphurized, blown, polymerized by heat in vacuumor in inert gas or otherwise chemically modified; inediblemixtures or preparations of fats and oils of this chapter.
5. 1702   Liquid glucose (non medicinal),Dextrose syrup.
6.   2207.20 Denatured ethyl alcohol of any strength.
7. [ [Substituted by G.O.Ms No. 656 dated 02-06-2006.] 2503   Sulphur of all kinds other than sub-limitedsulphur, precipitated sulphur and colloidal sulphur.
7A. 2511   Natural barium sulphate (barites); naturalbarium carbonate (witherite), whether or not calcined, otherthan barium oxide of heading 2816].
8. 2602   Manganese ores and concentrates, includingferruginous manganese ores and concentrates with a manganesecontent of 20% or more, calculated on the dry weight.
9. 2603   Copper ores and concentrates.
10. 2604   Nickel ores and concentrates.
11. 2605   Cobalt ores and concentrates.
12. 2606   Aluminium ores and concentrates.
13. 2607   Lead ores and concentrates.
14. 2608   Zinc ores and concentrates.
15. 2609   Tin ores and concentrates.
16. 2610   Chromium ores and concentrates.
17. 2611   Trungsten ores and concentrates.
18. 2612   Uranium or Thorium ores and concentrates.
19. 2613   Molybdenum ores and concentrates.
20. 2614   Titanium ores and concentrates.
21. 2615   Niobium, tantalum, vanadium or zirconium oresand concentrates.
22. 2616   Precious metals ores and concentrates.
23. 2617   Others ores and concentrates
24. 2618   Granulated slag(slag sand) from themanufacture of iron steel.
25. 2619   Ground granulated blast-furnace slag(GGBS)
26. [ [Substituted by G.O.Ms No. 656 dated 02-06-2006.] 2706   Tar distilled from coal, from lignite or frompeat and other mineral tars whether or not dehydrated orpartially distilled, including reconstituted tars.
27.   2707 Oil and other products of the distillation ofhigh temperature coal tar constituents exceeds that of thenon-aromatic constituents].
28. [ [The above sub-entries 28 to 32 appearing in Col. No. (3) and (4) thereof shall be omitted by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-05-2006. The earlier was as follows: "28. 2707.20.00 Toluole 29. 2707.30.00 Xylole 30. 2707.40.00 Napthalene 31. 2707.60.00 Phenols 32. 2707.91.00 Creosote oils".]   xxx xxx
29.   xxx xxx
30.   xxx xxx
31.   xxx xxx
32.   xxx xxx]
33. 2801   Fluorine, Chlorine, bromine and iodine
34. 2802   Sulphur, sublimed or precipitated; colloidalsulphur.
35. 2803   Carbon (carbon blacks and other forms ofcarbon not elsewhere specified or included)
36. 2804   Hydrogen, rare gases other non metalsexcluding medicinal grade oxygen.
37. 2805   Alkali or alkaline-earth metals, rare-earthmetals, scandium and yttrium, whether or not intermixed orinteralloyed; mercury.
38. 2806   Hydrogen Chloride (hydrochloric acid)Chlorosulphuric acid
39. 2807   Sulphuric acid and anhy-drides thereof; Oleum
40. 2808   Nitric acid; Sulphonitric acids
41. 2809   Diphosphorus pentaxoxide; phosphoric acid andpolyphosphoric acids.
42. 2810   Oxides of boron; boric acids.
43. 2812   Halides and halide oxides of non-metals.
44. 2813   Sulphides of non-metals; commercialphosphorus trisulphide.
45. 2814   Ammonia, anhydrous or in aqueous solution.
46. 2815   Sodium hydroxide (caustic soda); potassiumhydroxide (caustic potash); peroxides of sodium or potassium.
47. 2816   Hydroxide and peroxide or magnesium; oxides,hydro-xides and peroxides of strontium or barium.
48. 2817   Zinc oxide, zinc peroxide
49.   2818.30.00 Aluminium hydroxide
50. 2819   Chromium oxides and hydroxides.
51. 2820   Manganese oxides
52.   2821.10 Iron oxides and hydroxides
53. 2822   Cobalt oxides and hydroxides, commercialcobalt oxides
54. 2823   Titanium oxide.
55. 2825   Hydraxine and hydroxylamine and theirinorganic salts; other inorganic bases; other metal oxides,hydroxides and peroxides.
56. 2826   Flurides, fluorosilicates, fluroaluminatesand other complex flurine salts.
57. 2827   Chlorides, chloride oxides and chloridehydroxides, bromides and bromide oxides; iodides and iodideoxides
58. 2828   Hypochlorites, commercial calciumhypochlorites; chlorites; hypobromites
59. 2829   Chlorates and perchlorates; bromates andPerbromates; Iodates and periodates.
60. 2830   Sulphides; Polysulphides
61. 2831   Dithionites and sulphoxy-lates
62. 2832   Sulphites; thiosulphates
63. 2833   Sulphates; alums, peroxo-sulphates(persulphates)
[64 [The above entry 64 appearing in Col. No. (1) and corresponding entries in Col. No. 3 and 4 thereof shall be omitted by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-05-2006. The earlier was as follows: "64. 2833.33.00 Basic chromium sulphate".]   xxx xxx]
65. 2834   Nitrites; nitrates
66. 2835   Phosphinates (hypophos-phites),phosphonates(phosphates); phosphates and polyphosphates
67. 2836   Carbonates; peroxacarbo-nates(percarbonates); commercial ammonium carbonates containingammonium carbarnate.
68. 2837   Cyanides, cyanide oxides and complex cyanides
69. 2838   Fulminates, cyanates and thiocyanates
70. 2840   Borates, peroxoborates (perborates)
71. 2841   Sodium bichromate
72.   2841.30 Sodium dichromate
73.   2841.50 Potassium dichromate
74. 2844   Radioactive chemical elements and radioactiveisotopes (including the fissile chemical elements andisotopes) and their compounds; mixtures and residuescontaining these products.
75. 2845   Isotopes other than those of heading No.28.44; com-pounds, inorganic or organic of such isotopes,whether or not chemically defined.
76. 2846   Compounds inorganic or organic, of rare earthmetals, of yttrium or of scandium or of mixtures of thesemetals.
77. 2847   Hydrogen peroxide
78. 2848   Phosphides, whether or not chemicallydefined, excluding ferrophosphorus.
79.   2849.20 Silicon carbide
80.   2849.10.00 Calcium carbides.
81. 2850   Hydrides, nitrites, azides, cilidides andborides, whether or not chemically defined, other thancorn-pounds which are also car¬bides of heading No.28.49.
82. 2902   Cyclic hydrocarbons
83. 2903   Halogenated derivatives of Hydrocarbons
84. 2904   Sulphonated, nitrated or nitrosatedderivatives of hydrocarbons, whether or not halogenated.
85. 2905   Acyclic alcohols and theirhalogenated,sulphonated, snitrated or nitrosated derivatives.
86. 2906   Cyclic alcohols and their halogenatedsulphonated, nitrated or nitrosated derivatives.
87. 2907   Phenols; Pheno-Alcohols
88. 2908   Halogenated, sulphonated, nitrated ornitrosated derivates of phenols or phenol-alcohols.
89. 2909   Ethers, ether-alcohols, etherphenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketoneperoxides (whether or not chemically defined) and theirhalogenated, sulphonated, nitrated or nitrosated derivates.
90. 2910   Epoxides, expoxyalcohols, exoxyphenols andexoxyethers, with a three-membered ring and theirhalogenated, sulphonated, nitrated or nitrosated derivates.
91. 2911   Acetals and hemiacetals, whether or not withother oxygen function and their halogenated, sulphonated,nitrated or nitrosated derivates.
92. 2912   Aldehydes whether or not with other oxygenfunction; cyclic polymers of aldehydes;paraformaldehyde.
93. 2913   Halogenated, sulphonated, nitrated ornitrosated derivates of products of heading No. 29.12.
94.   2914.11.00 Acetone
95. 2915   Saturated acyclic mono-carboxylic acids andtheir anhydrides, halides, peroxides and peroxyacids; theirhalogenated, sulphonated, nitrated or nitrosated derivates.
96. 2916   Unsaturated acyclic mono-carboxylic acids,cyclic monocarboxylic acids, their anhydrides, halides,peroxides and peroxyacids; their halogenated, sulphonated,nitrated or nitrosated derivates.
97. 2917   Polycarboxylic acids, their anhydrides,halides, peroxides and peroxyacids; their halogenatedsulphonated, nitrated or nitrosated derivates.
98. 2918   Carboxylic acids with additional oxygenfunction and their anhydrides, halides, peroxides andperoxyacids; their halogenated, sulphonated, nitrated ornitro-sated derivates.
99. 2919   Phosphoric esters and their sales, includinglactophos-phates; their salts, their halogenated,sulphonated, nitrated or nitrosated derivates.
100. 2920   Esters of other inorganic acids (excludingesters of hydrogen halides) and their salts; theirhalogenated, sulphonated, nitrated or nitrosated derivatives.
101. 2921   Amine-function compounds
102. 2922   Oxygen-function amino-compounds
103. 2923   Quaternary ammonium salts and hydroxides;leci-thins and other phospho-aminolipids.
104. 2924   Carboxyamide-function compounds;amide-function compounds of carbonic acid.
105. 2925   Carboxyamide-function compound (includingsaccharin and its salts) and imine-function compounds.
106. 2926   Nitrile-function compounds
107. 2927   Diazo, Azo-or azoxy-compounds
108. 2928   Organic derivates of hydrazine or ofhydroxylamine.
109. 2930   Organo-sulphur compounds
110. 2931   Other organo organic compounds.
111. 2932   Heterocyclic compounds with oxygenheteroatom(s) only.
112. 2933   Heterocyclic compounds with nitrogenheteroatom(s) only.
113. 2934   Nucleic acids and their salts; otherheterocyclic compounds.
114. 2935   Sulphonamides
115. 2938   Glycosides, natural or reproduced bysynthesis and their salts, ethers, esters and otherderivates.
116. 2939   Vegetable alkaloids, natural or reproduced bysynthesis, and their salts, ethers, esters and otherderivates.
117. 2942   Other organic compounds.
118. 3201   Tanning extracts of vegetable origin, tanninsand their salts, ethers, esters and other derivates excludingcatechu or gambiar.
119. 3202   Synthetic organic tanning substances;inorganic tanning substances; tanning preparations, whetheror not containing natural tanning substances; enzymaticpreparations for pre-tanning excluding catechu or gambiar.
120. 3203   Colouring matter of vegetable or animalorigin (including dyeing extracts but excluding animalblack), whether or not chemically defined; preparations basedon colouring matter or vegetable or animal origin asspecified in Note 2 to this Chapter excluding catechu orgambiar.
121. 3204   Synthetic organic colouring matter, whetheror not chemically defined; preparations based on syntheticorganic colouring matter as specified in Note 2 to thisChapter; synthetic organic products of a kind used asfluroscent brightening agents or as luminophores, whether ornot chemically defined excluding catechu or gambiar.
122. 3205   Colour lakes; preparations based on colourlakes as specified in Note 2 to this chapter.
123.   3206.1 Pigments
124.   3206.50.00 Inorganic products of kind used asluminophores.
125.   3206.9 Master batches
126.   3207.1 Prepared pigments
127.   3207.40.00 Glass frit and other glass, in the form ofpowder, granules or flakes.
128.   3207.10.90 Other
129. 3211   Prepared driers
130. 3212   Pigments (including metallic powders andflakes) dispersed in non-aqueous media, in liquid or pasteform of a kind used in the manufacture of paints (includinganamels); stamping foils; dyes and other colouring matter putup in forms (for example, bales, tablets and the like) orsmall packings (for example, sachets or bottles of liquid) ofa kind used for domestic or laboratory purposes.
131.   3215.1 Printing ink whether or not concentrated orsolid.
132. 3501   Casein, caseinates and other caseinderivates,casein glues.
133. 3507   Enzymes, prepared enzymes not elsewherespecified or included.
134.   3707 Chemical preparations for photographic uses(other thanvarnishes, glues, adhesives, and similarpreparations).
135. 3801   Artificial graphite; colloidal orsemicolloidal graphite; preparations based on graphite orother carbon in the form of pastes, blocks, plates or othersemi-manufactures.
136. 3802   Activated carbon, activated natural mineralproducts; sanimal black, including spent animal black.
137. 3804   Residual lyes from the manufacture of woodpulp, whether or not concentrated, desugared or chemicallytreated, including lignin sulphonates, but excluding tall Oilof heading No. 38.03.
138. 3806   Rosin and resin acids and derivates thereof;rosin spirit and rosin oils; run gums.
139. 3807   Wood tar; wood tar oils; wood, creosote; woodnaphtha; vegetable pitch; brewers pitch and similarpreparations based on rosin, resin acids or on vegetablespitch
140.   3808.1 Insecticides, fungicides,herbicides, weedicides and pesticides of technical grade.
141. 3809   Finishing agents, dye carriers to acceleratethe dyeing of fixing of dyestuffs and other products andpreparations (for example, dressings and mordants), of a kindused in the textile, paper, leather or like industries notelsewhere specified or included.
142. 3812   Prepared rubber accelerators, compoundplasticizers for rubber or plastics, not elsewhere specifiedor included; anti-oxidizing preparations and other compoundstabilizers for rubber or plastics.
143. 3814   Reducers and blanket wash/roller wash used inthe printing industry.
144. 3815   Reaction initiators, reaction acceleratorsand catalytic preparations, not elsewhere specified OTincluded.
145. 3817   Mixed alkyl benzenes and mixedalkylnaphthalenes, other than those of heading No. 2707 or2902.
146. 3818   Chemical elements doped for use inelectronics, in the form of discs, wafers or similar forms;chemical compounds doped for use in electronics.
147. 3823   Industrial monocarboxylic fatty acids; acidoils from refining; industrial fatty alcohols.
148.   3824.9 Retarders used in printing industry.
149. 3901   Polymers of ethylene in primary forms.
150. 3902   Polymers of propylene or of other olefins, inprimary forms.
151. 3903   Polymers of styrene, in primary forms.
152. 3904   Polymers of vinyl chloride or of otherhalogenated olefins, in primary forms.
153. 3905   Polymers of vinyl acetate or of other vinylesters in primary forms, other vinyl polymers in primaryforms.
154. 3906   Actylic polymers in primary forms.
155. 3907   Polyacetals, other poly-ethers and epoxideresins, in primary forms, poly-carbonates, alkyd resins,polyallyl, esters and other polyesters, in primary forms..
156. 3908   Polyamides in primary forms
157. 3909   Amino-resins, polyphenylene oxide, phenolicresins and polyurethanes in primary forms.
158. 3910   Silicones in primary forms.
159. 3911   Petroleum resins, coumarone-indeneresins,polyter penes, polysulphides, polysulphones and otherproducts specified in Note 3 to this Chapter, not else-wherespecified or included in primary forms.
160. 3912   Cellulose and its chemical derivates, andcellulose ethers, not elsewhere specified or included inprimary forms.
161. 3913   Natural polymers (for example, algenic acid)and modified natural polymers (for example, hardenedproteins, chemical derivates of natural rubber), notelsewhere specified or included in primary forms.
162. 3914   Ion-exchangers based on polymers of headingNos. 39.01 to 39.13 in primary forms.
163. 3919   Self adhesive plates, sheets, film foil,tape, strip of plastic whether or not in rolls.
164. 3920   Other plates, sheets, film, foil and strip ofplastics, non-cellular whether lacquered or metallised orluminated, supported or similarly combined with othermaterials or not.
165. 3923   Articles for the conveyance or packing ofgoods, of plastics, stoppers, lids, caps and other closures,of plastics but not including —(a) insulated wares, (b)bags of the type which are used for packing of goods at thetime of sale for the convenience of the customer includingcarry bags.
166. 4001   Natural rubber, balata, gutta percha,Guayule, chicle and similar natural gums, in primary forms orin plates, sheets or strips.
167. 4002   Synthetic rubber and factice derived fromoils in primary forms or in plates, sheets or strip; mixturesof any product of heading No. 4001 with any product of thisheading, in primary forms or in plates, sheets or strip.
168. 4003   Reclaimed rubber in primary forms or inplates, sheets or strip.
169. 4005   Compounded rubber, unvulacanised in primaryforms or in plates, sheets or strip other than the forms andarticles of unvulcanised rubber described in heading No.4006.
170. 4701   Mechanical wood pulp, chemical wood pulp,semi-chemical wood pulp and pulps of other fibrous cellulosicmaterials.
171. 4819   Cartons (including flattened or foldedcartons), boxes (including flattened or folded boxes) cases,bags and other packing containers of paper, paper-boardwhether in assembled or unassembled condition.
172. 4821   Paper printed labels and paper board-printedlabels.
173. 4823   Paper self adhesive tape and printed wrappersused for packing.
174.   6305.1 Sacks and bags of a kind used for packing ofgoods, for jute or of other textile based fibers of headingNo. 5303.
175. 7010   Carboys, bottles, Jars, phials of glass of akind, used for the packing goods; stoppers, lids and otherclosures of glass.
176. 7017   Glass fibers (including glass wool and glassfilaments) and articles thereof (for example yarn, wovenfabrics) whether or not impregnated, coated, covered orlaminated with plastics or varnish.
177. 7202   Ferro alloys.
178.   7607.2 Aseptic packaging aluminum foil of thicknessless than 0.2 mm and backed by paper and LDPE.
179. 8309   Stoppers, caps and lids (including crowncorks, screw caps and pouring stoppers) capsules for bottles,threaded bungs, bung covers, seals and other packingaccessories of base metal].
180. [ [Sub-entries from 180 to 231 are added in Serial No.100, after sub-entry 179 by Act No. 34 of 2006, dated 19-09-2006, w.e.f 01-06-2006.]   1301.20.00 Gum Arabic
181.   1520.20.00 Glycerol crude, Glycerol Waters andGlycerollyes.
182. 2508   Clay including fire clay, fine china clay andball clay.
183. 2504   Natural Graphite
184. 2513   Pumice stone; emery; natural corundum,natural garnet and other natural abrasives, whether or notheat treated.
185. 2620   Ash and residues (other than from themanufacture of iron and steel), containing arsenic, metals ortheir compounds.
186. 2621   Other slag and ash, including seaweed ash(kelp); ash and residues from the incineration of municipalwaste.
187. 2708   Pitch and pitch coke, obtained from coal taror from other mineral tars.
188.   2711.14.00 Butylene
189.   2712.2 Paraffin wax containing by weight less than0.75% of oil; Normal paraffin; not being micro crystallinepetroleum wax.
190. 2811   Other inorganic acids and other inorganicoxygen compounds of nonmetals.
191. 2839   Silicates, commercial alkali, metalsilicates.
192.   2901.21.00 Ethylene
193.   2901.22.00 Propylene
194.   2901.29.10 Acetylene, in dissolved condition
195.   2901.29.20 Heptene
196. 2929   Compounds with other nitrogen functions.
197. 3301   Essential oils (terpeneless or not),including concretes and absolutes; resinoids; extractedoleoresins; con-centrates of essential oils, in fats, infixed oils, in waxes or the like, obtained by enfieurage ormaceration; terpenic by-products of the deterpenation ofessential oils; aqueous distillates and aqueous solutions ofessential oils.
198. 3302   3302 When sold in packs of 20m1 or, as thecase may be, more or in packs of 20 gms. or more, thefollowing; Mixtures of odoriferous sub-stances, mixtures(including alcoholic solutions) with a basis of one or moreof these substances, of a kind used as raw materials inindustry; other preparations based on odoriferous substancesof a kind used for the manufacture of beverages.
199. 3404   Artificial waxes and prepared waxes.
200. 3502   Albumins (including concentrates of two ormore whey proteins, containing by weight more than 80% wheyproteins, calculated on the dry matter), albuminates andother albumin derivatives.
201. 9503   Gelatin [including gelatin inrectangular(including square) sheets, whether or not surfaceworked or coloured] and gelatin derivatives.
202. 3504   Peptones and their derivatives; other proteinsub-stances and their derivatives, not elsewhere specified orincluded; hide powder, whether or not chromed.
203. 3505   Dextrins and other modified starches (forexample, pregelatinised or esterified starches);
204. 3824   Prepared binders for foundry moulds or cores;Retarders used in the printing industry.
205. 3915   Waste, parings and scrap of plastics.
206. 3916   Monofilament of which any cross-sectionaldimension exceeds 1 mm, rods, sticks and profile shapes,whether or not surface worked but not otherwise worked, ofplastics.
207. 3926   Plastic fabrics of the type used for makingplastic woven sacks and plastic woven sacks.
208. 4004   Waste, parings and scrap of rubber (otherthan hard rubber) and powders and granules obtained therefrom.
209.   11/10/08 Plates, sheets and strip of microcellularrubber.
210.   4008.19.10 Blocks of micro cellular, rubber but not oflatex foam sponge, used in the manufacture of soles, heels orsoles and heels combined for footwear.
211.   4008.21.10 Plates, sheets and strip of microcellularrubber used in the manufacture of soles, heels or soles andheels combined for footwear.
212.   4008.29.20 Blocks of micro cellular, rubber but not oflatexfoam sponge, used in the manufacture of soles,heels orsoles and heels combined for footwear.
213. 4503   Corks and stoppers of natural cork.
214. 4707   Recovered (waste & scrap) paper or paperboard.
215. 5310   Sacking fabrics, Hessian fabrics, jutecanvas.
216. 5607   Twine, cordage, ropes and cables, whether ornot plaited or braided and whether or not impregnated,coated, covered or sheathed with rubber or plastics.
217. 5609   Coir string.
218. 6805   Natural or artificial abrasive powder orgrain on a base of textile material, of paper of paper boardor of other material, whether or not cut to shape or sewn orotherwise made up.
219.   6903.90.90.00 Refractory monolithic
220. 7001   Cullet and other waste and scrap of glass inthe mass
221. 7017   Laboratory, hygienic or pharmaceuticalglassware, whether or not graduated or calibrated
222. 7310   Tin plate containers
223.   7325.10.007325.99.107325.99.207325.99.3077325.91.00326.11.007326.90.007419.91.00 (i)ofnon-malleable cast iron(ii) of iron(iii) of alloysteel(iv) ofstainless steel(v) Grindingballs and similar articles for millis(vii) Grindingballs and similar articles for milli(viii)of copper(ix) of other metals
224.   8507.20.00 Valve Regulated lead acid batteries
225. 8546   Electrical insulators of any material
226. 8547   Insultating fitting for electrical machines,applicances or equipment, being fitting wholly of insultingmaterial apart from any minor component of metal (forexample, threaded sockets) incorporated during mouldingsolely for the purpose of assembly, other than insulting ofheading 8546; electrical conuit tubing and joints therefore,of base metal lined with insulting material.
227. 8548   Wasre and scrap of primary cells, primarybatteries and electric accumulators, spent primary cells,spent primary batteries and spent electric accumulators.
228. 9032   Regulator for LPG cylinders and othercylinders containing compressed gases or compressed liquids.
229.   9602.00.30 Gelatin capsules empty
230.   9606.21.00 Buttons of plastics
231. 9607   Slide fasteners and parts thereof].
232. [ [Sub-entries 232 & 233 added by Act No. 28 of 2008 w.e.f. 01-07-2008.]     Yeast of all Kinds and forms.
233.     Gel used for preparing bakery products andbread softener]
234. [ [Added by Act No 21 of 2011, dated 29-12-2011, w.e.f. 19-5-2010.]     Winding wire made of copper or EnamelledCopper]
235. [ [Added by Act No. 11 of 2012, dated .20-04-2012, w.e.f. 22-11-2011.] 5603 1300 Non-Woven Fabrics]
|-| [101] [Added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 18-04-2006.]| Liquefied petroleum gas[and PipedNatural Gas] [ Inserted by Act No. 13 of 2013, w.r.e.f. 23-3-2013.]for domestic use.|-| [102 [S1. No. 102 to 113 added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-07-2006.]| Machinery of all kinds that istosay:—
Sl. No. Heading No, Sub-heading No. Description of goods
1. 8401   Nuclear reactors; fuel elements (cartridges),non-irradiated, for nuclear reactors; machinery and apparatusfor isotopic separation.
2.   8419.118419.208419.31.008419.408419.508419.60.008419.818419.89.508419.89.808419.908419. [39.00 [Added by Act No. 4 of 2009 dated 03-03-2009.]8419.89.108419.89.208419.89.308419.89.90 Machinery, plant orlaboratory equipment, whether or not, electrically heated(excluding furnaces, ovens, and other equipment of heading8514), for the treatment of materials by a process involvinga change of temperature such as heating, cooking, roasting,distilling, rectifying, sterilizing, pasteurizing, steaming,drying, evaporating, vapourising, condensing or cooling,other than machinery or plant of a kind used for domesticpurposes instantaneous or storage water heaters non-electric.(a) instantaneous gas waterheaters(b) medical, surgical orlaboratory sterilizers.(c) dryers for agriculturalproduct 8419.32.00(d) dryers for wood, paperpulp or paper board.(e) distilling or rectifyingplant(f) heat exchange units(g) machinery for liquefyingair or other gas.(h) machinery for making hotdrinks or for cooking or heating food.(i) pasturizers(j) vacuum-vapour plant fordeposition of metals.(k) parts(1) Dryers-other m) PressureVessels, Reactors, Columns, Towers or Chemical Storage Tanks.(n) Glass Lined Equipment(o) Autoclaves other than forcooking or heating food, not elsewhere specified or included.(p) others]
3. 8420   Calendaring or other rolling machines other than formetalsor glass, and cylinders therefore.
4.   8421.11.008421.12.008421.99.008421. [19.10 [Added by Act No. 4 of 2009 dated 03-03-2009.]8421.19. 208421.19. 308421.19. 408421.19. 508421.19. 608421.19. 918421. 19. 99 Centrifuges, includingcentrifugal dryers.(a) cream separators(b) cloth dryers(c) parts(d) Bowl Centrifuges(e) Basket Centrifuges(f) Continuous automaticCentrifuges(g) Self cleaning centrifuges(h) Decanter CentrifugesHorizontal Bowl.(i) Screw ConveyorCentrifuges(j) Other for ChemicalIndustries(k) Other Filtering/Purifying Machines and Apparatus forliquids].Machinery for cleaning or drying bottles or othercontainers.
5.   8422.20.00 Machinery for cleaning or drying bottles or othercontainers
6.   8422.30.00 Machinery for filling, closing, ceiling or labellingbottles, canes, boxes, bags or other containers; machineryfor capsuling bottlers, jars, tubes and similarlycontainers; machinery for aerating machinery.
7.   8422.40.00 Other packing or wrapping machinery (including heat-shrinkwrapping machinery).
8.   8422.90 Parts of machinery of heading 8422.
9.   8424.30.00 Steam or sand blasting machines and similar jet projectingmachines
10.   8424.90.00 Parts of machinery of sub-heading 8424.30.00
11. 8437   Machines for cleaning, sorting or grading seed,grain ordried leguminous vegetables; machinery used in the millingindustry or for the working of cereals or dried leguminousvegetables, other than farm type machinery.
12.   8438.30.10 Sugar manufacturing machinery
13.   8438.90.10 Parts of sugar manufacturing machinery.
14.   8438.80.40 Tea leaf rolling or cutting machine
15. 8439   Machinery for making pulp of fibrous cellulosic materialor for making or finishing paper or paper board
16. 8441   Other machinery for making up paper pulp,paper or paperboard, including cutting machines of all kinds
17. 8442   Machinery, apparatus and equipment for type founding ortype setting, for preparing or making printing blocks,plates, cylinders and other printing components, blocks,plates, cylinders and lithographic stones, prepared forprinting purposes (planed, grained or polished).
18. 8443   Printing machinery used for printing by means of theprinting type, block, plates, cylinders and other printingcomponents; inkjet printing machines, machines for usesancillary to printing.
19. 8444   Machines for extruding, drawing, texturing or cuttingman-made textile materials.
20. 8445   Machines for preparing textile fibers, spinning, doublingor twisting machines and other machinery for producingtextile yams; textile reeling or winding (including weftwinding) machines and machines for preparing textile yarnsfor use on the machines of heading 8446 or 8447.
21. 8446   Weaving machines (looms)
22. 8447   Knitting machines, stitch bonding machines and machinesfor making gimped yarn, tulle, lace, embroidery, trimmings,braid or net and machines for tufting.
23. 8448   Auxiliary machinery for use with machines of heading 8444,8445, 8446, or 8447 (for example, dobbies, jacquards,automatic stop motions, shuttle changing mechanisms); partsand accessories suitable for use solely or principally withthe machines of this heading or of heading 8444, 8445, 8446or 8447 (for example, spindles and spindle flyers, cardclothing, combs, extruding nipples, shuttles, healds andheald frames, hosiery needles).
24. 8453   Machinery for preparing, tanning or working hides, skinsor leather or for making or repairing footwear or leatherother than sewing machines.
25. 8454   Converters, ladles, ingot moulds and casting machines, ofa kind used in metallurgy or in metal foundries.
26. 8455   Metal rolling mills and rolls therefore
27. 8457   Machining centers, unit construction machines 9 singlestation and multi station transfer machines for workingmetal.
28. 8458   Lathes (including turning centers) for removing metal.
29. 8459   Machines-tools (including way-type unit head machines),drilling, boring, milling, treading or tapping by removing,metal other than lathes.
30. 8460   Machine tools for deburring, sharpening,grinding, honing,lapping, polishing, or otherwise finishing metal, or cermetsby means of grinding stones, abrasives or polishing products,other than gear cutting, gear grinding or gear finishingmachines of heading 8461
31. 8461   Machine tools for planning, shaping, slotting, broaching,gear cutting, gear grinding or gear finishing, sawing,cutting off and other machine tools working by removingmetal, or cermets, not elsewhere specified or included.
32. 8462   Machine tools (including presses) for working metal byforging, hammering or die-stamping machines tools (includingpresses) for working metal by bending, straightening,flattering, shearing, punching or notching, presses forworking metal or metal carbides, not specified above.
33. 8463   Other machine tools for working metal, or cermets, withoutremoving material.
34.   8464 Granite cutting machines or equipments.
35.   8464.20.00 Grinding or polishing machine
36. 8465   Machine tools (including machines for nailing, stapling,gluing or otherwise assembling) for working wood, cork, hone,hard rubber, hard plastics or similar hard materials.
37. 8466   Parts and accessories suitable for use solely orprincipally with the machines of headings 8456 to 8465including work or tool holders, self-opening die heads,dividing heads and other special attachments for machinetools; tool holders for any type of tool, for working in thehand.
38. 8468   Machinery and apparatus for soldering, brazing or welding,whether or not capable of cutting other than those of heading8515, gas operated surface tempering machines and appliances.
39. 8476   Machinery for sorting, screening, separating, washing,crushing, grinding, mixing or kneading earth, stone, ores orother mineral substances, in solid (including powder orpaste) form; machinery for agglomerating, shaping ormoulding solid mineral fuels, ceramic paste, unhardenedcements, plastering materials or other mineral products inpowder or paste form; machines for forming foundry moulds ofsand.
40. 8477   Machinery for working rubber or plastics or for themanufacture of products from these materials not elsewherespecified.
41. 8478   Machinery for preparing or making up tobacco, notspecified or included else-where in the chapter 84.
42. 8479   Machines and mechanical appliances having individualfunctions, not specified or included elsewhere.
43. 8480   Moulding boxes for metal foundry; mould bases; mouldingpatterns; moulds for metals (other than ingot moulds), metalcarbides, glass, mineral materials, rubber or plastics.
44. 8485   Machinery parts not containing electrical connectors,insulators, coils, contacts or other electrical features, notspecified or included else-where in chapter 84.
45. 8514   Furnaces and boilers of all types including fluidized bedboilers and ignifluid boilers and boilers using agriculturalwaste as fuel but not including boilers using municipal wasteonly as fuel.
46.   8543.30.00 Machines and apparatus for electro plating, electrolysisor electrophoresis.
47. 8803   Parts or items of heading 8801 or 8802.
48. 9024   Machines and appliances for testing the hardness,strength, compressibility, elasticity or other mechanicalproperties of materials (for example, metals, woods,textiles, paper, plastic)
49.     Machinery for photography.
50. [ [Inserted by Act No.20 of 2009 w.e.f.01-05-2009]     Clean Air Ventilation Systems /Air Handling Systems andthe parts thereof used in Pharmaceutical Industry]
51. [ [added by Act No. 21 of 2011, w.r.e.f, 1-4-2005.] 8403 9000 Parts of central heating boilers other than those ofheading 8402
52. 8404 9000 Parts of auxiliary plant for use with boilers of heading8402 or 8403 (for example, economizers, super heaters, sootremovers, gas recoverers); condenses for steam or othervapour power units
53. 8405 9000 Parts of producer gas or water gas generators, with orwithout their purifiers; acetylene gas generators and similarwater process gas generators with or with out theirpurifiers.
54. 8406 9000 Parts of steam turbines and other vapour turbines
55. 8410 9000 Parts including regulators of hydraulic turbines, waterwheels, and regulators therefore
56. 8411 9000 Parts of turbo - jets, turbo-propellers and other gasstubines
57. 8483 9000 Toothed wheels, chain sprockets and other transmissionelements presented separately.]
|-| 103| Tools and Instruments that isto say —
Sl. No. Heading No. Description of goods
1. 8202 Hand saws; blades for saws of all kinds(Includingslitting, slotting or toothless saw blades))
2. 8203 Files, rasps, pliers(including cutting pliers), pincers,tweezers, metal cutting shears, pipe-cutters, bolt croppers,perforating purchases and similar hand tools.
3. 8204 Hand operated spanners and wrenches(including torque meterwrenches but not including tap wrenches); interchangeablespanner sockets, with or without handles.
4. 8205 Hand tools (including glaziers diamonds), not elsewherespecified or included; below lamps; vices; clamps and thelike, other than accessories for and parts of, machine tools;anvils; portable forges; hand or pedal-operated grindingwheels with frame works.
5. 8206 Tools of two or more of the headings 8202 to 8205 put-upin sets for retail sale.
6. 8207 Interchangeable tools for hand tools, whether or not -power-operated, or for machine-tools (for example, forpressing, stamping, punching, tapping, threading, drilling,boring, broaching, milling, turning or screw driving),including dies for drawing or extruding metal, and rockdrilling or earth boring tools.
7. 8208 Knives and cutting blades,for machines or for mechanicalappliances.
8. 8209 Plates, sticks, tips and thelike for tools, unmounted ofcermets.
9. 8210 Hand-operated mechanicalappliances, weighting 10kg. orless, used in thepreparation, conditioning or serving, ofFood or Drink.
10. 8213 Scissors, tailor's shears and similar shears, and bladestherefore.
  8456 Machine-tools for working any material by removal ofmaterial, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam,ionic-beam or plasma are processes.
11. 8467 Tools for working in the hand, pneumatic, hydraulic orwith self-contained electric or non-electric motor.
12. 9014 Direction finding compasses; other navigationalinstruments and appliances.
13. 9015 Surveying (including photogram metrical surveying),hydrographic, oceanographic, hydrological, meteorological orgeophysical instruments and appliances, excluding compasses;rangefinders.
14. 9016 Balances of a sensitivity of 5 cg or better, with orwithout weights.
15. 9017 Drawing, marking-out or mathematical calculatinginstruments (for example, drafting machines, pantographs,retractors, drawing sets, slide rules, disc calculators);instruments for measuring length for use in the hand (forexample, measuring rods and tapes, micrometers, calipers),not specified or included elsewhere in this Chapter.
16. 9019 Mechanotherapy appliances; massage apparatus;psychological aptitude-testing apparatus, ozone therapy,oxygen therapy, aerosol therapy, artificial respiration orother therapeutic respiration apparatus.
17. 9020 Other breathing appliances and gas masks, excludingprotective masks having neither mechanical parts norreplaceable filters.
18. 9022 Alpha, beta or gamma radiations, whether or not formedical, surgical, dental or veterinary uses, includingradiography or radiotherapy apparatus, x-ray tubes and othere-ray generators, high tension generators control panels, anddesks, screens, examination or treatment tables or chairs andthe like.
19. 9025 Hydrometers and similar floating instruments,thermometers, pyrometers, barometers, hygrometers and psychometers, recording or not and any combination of theseinstruments.
20. 9026 Instruments and apparatus measuring or checking the flow,level, pressure or other variables of liquids or gases (forexample, flow meters, level gages, manometers, heat meters),excluding instruments and apparatus of heading 9014, 9015,9028 or 9032.
21. 9027 Instruments and apparatus for physical or chemicalanalysis (for example, polarymeters, refractometers,spectrometers, gas or smoke analysis apparatus); instrumentsand apparatus for measuring or checking viscosity, porosity,expansion, surface tension or the like; instruments andapparatus for measuring or checking quantities of heat,sound, or like (including exposure meters); micro tomes.
22. 9029 Revolution counters, production counters, taxi meters,milometer, pedometers and the like : speed indicators andtacho meters, other than those of heading 9014 or 9015;stroboscopes.
23. 9030 Oscilloscopes, spectrum analyzers and other instrumentsand apparatus for measuring or checking electricalquantities, excluding meters of heading 9028 : of instrumentsand apparatus for measuring or detecting alpha, beta, gamma,x-ray, cosmic or other ionizing radiation.
24. 9031 Measuring or checking instruments, appliances andmachines, not specified or included elsewhere in thischapter; profile projectors.
25. 9032 Automatic regulating or controlling instruments andapparatus.
|-| 104.| Bolts, Nuts threaded or tappedand screws of base metal or alloys thereof including bolt ends,screws, studs, screw studding, self tapped screws, screw hooksand screw rings.|-| 105.| All hardware of base metal oralloys and other hardware items like locks, woven wire nettings,mesh, cloth sieves, and chain link of all metals.|-| 106.| Biomass briquettes|-| [107 [Substituted by Act No. 28 of 2008 w.e.f. 01-07-2008, Earlier it was: "107. Processed meat, poultry, fish, processed or preserved vegetables and fruits, including fruit jams jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise."]| Preserved fruits, vegetables,meat, poultry, sea foods and fish sold in sealed containers or ina frozen state.(b)Fruits jams, jelly, fruitsquash,[Fruit pulp] [Inserted by Act No. 13 of 2013, w.r.e.f. 31-01-2013.]fruit juices and fruit drinks butexcluding aerated fruit drinks;(c)Cottage cheese (paneer),pickles, sauces, porridge, marmalade, honey;]|-| 108.| Katha|-| 109.| Wet dates|-| 110.| Cups, plates and glasses made ofpaper|-| 111.| Medical equipments/devises andimplants|-| 112.| Papad.|-| 113.| Optical goods that is to say
SI.No. Heading No Sub-heading No Description of goods
    9004.9 Spectacles and goggles
    9004.10.00 Sun glasses Spectacle glasses of lenses
    9001.4 (I) of glass
    9001.50.00 (ii) of other material
  9003   Frames and mountings for spectacles, goggles or the likeand parts thereof
    9001.3 Contact lenses Lense cleaning liquid
    9002.19.00 Intra ocular lens
|-| 114. [ [Entries 114 to 118 added by Act No. 5 of 2007, dated 22-01-2007, w.e.f. 01-09-2006.]| Tea.|-| 115.| Cashewnut and kernel.|-| 116.| Sales of goods other than Petrol,all kinds of Diesel Oils including C9, petroleum gases,Lubricants, other minor petroleum products, Liquor, Automobiles,tyres and tubes and Cement, by a Registered Dealer to :(a)The State GovernmentDepartments.(b)Andhra Pradesh PowerGeneration Corporation (APGENCO) incorporated as a company underthe provisions of Companies Act.(c)Transmission Corporation ofAndhra Pradesh (APTRANSCO) incorporated as a company under theprovisions of Companies Act.(d)Central Power DistributionCompany of Andhra Pradesh Limited (APCPDCL).(e)Southern Power DistributionCompany of Andhra Pradesh Limited (APSPDCL).(f)Eastern Power DistributionCompany of Andhra Pradesh (APEPDCL).(g)Northern Power DistributionCompany of Andhra Pradesh (APNPDCL).](h)[ The KuppamRural Electric Co-operative Society Limited, Kuppam. [Added by G.O.Ms. No. 759, Revenue (CT-ID Department dated 04-06-2007. w.e.f. 06-06-2007.](I)The Cheepurupalli RuralElectric Co-operative Society Limited, Cheerupalli, VizianagaramDistrict.(j)The Anakapalle Rural ElectricCo-operative Society Limited, Kasimkota].(k)[ Co-operative ElectricSupply Society Limited, Sirsilla] [Added by Act No. 15 of 2008, dated 24-03-2008, w.e.f. 06-12-2007.].
(1)[] [Added by Act No. 11 of 2012, w.r.e.f. 17 5 2011.]Andhra Pradesh Power Development CompanyLtd., (APPDCL)|-| 117. [ [Substituted by Act No. 28 of 2008 w.e.f. 01-07-2008, Earlier it was: "117. Ayurvedic products and homeopathic products, certified by the Department of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homeopathy (AYUSH), Government of India as 100% Ayurvedic products and homeopathic products."]| Ayurvedic and Homeopathicproducts manufactured under license issued by the licensingauthorities concerned under Drugs and Cosmetics Act, 1940]|-| 118.| Molasses.|-| 119. [ [Added by Act No. 15 of 2008, dated 24-03-2008, w.e.f. 01-01-2008.]| Goods such as components,accessories and spare parts of fire arms,weapons, guns, smallArms and ammunitions sold to the Ordinance factories, run by"Government of India].|-| [120 [Added by Act No. 15 of 2008, dated 24-03-2008, w.e.f. 18-02-2008.]| Tread Rubber and other materialused for retreading of tyres]|-| 121. [ [Added by Act No. 4 of 2009, w.e.f. 01 11 2008.]| The following goods that is tosay:
S1.No. Commodity HSN Code
(1) (2) (3)
1. Switch made power supply systems (SMPS) Battery Chargers 8504.40.30--
2. SMPS based integrated power supply systems (IPS) 8504.40.90
3. Electrical Transformers (dry type) 8504.31.00
4. Inverters/Converters 8504.40.10
5. Lt. Panels/AMF Panels/MCCPanels/PCC Panels/ Control andRelay Panels 8537.10.00
6. ACDB/DCDB 8537.10.00
7. Parts of above Panels. ACDB/DCDB 8538.10.10]
|-| 122. [ [Added by Act No. 4 of 2009, w.e.f. .01 11 2009.]| Oats]|-| [123 [Added by Act No. 20 of 2009 w.r.e.f. 01-05-2009.]| Mosquito nets insect screens,perimeter screens, meshes for insect protection, meshes forgardening and agro meshes, made up of plastic (polymer) andarticles thereof].|-| 124. [ [Added by Act 9 of 2010 dated 20-4-2010 w.e.f. 6-10-2009.]| [All kinds of portable Power Generator Sets] [Substituted for the words "Diesel Power Generators" by Act No. 13 of 2013, w.r.e.f. 31-01-2013.]].|-| 125. [ [[Added by Act No.21 of 2011,w.r.e.f 01-09-2005.]]| Lime, Burnt Lime, Lime Stone,Products of Lime, Dolomite and other white washing materialsincluding Cem powder other than white cement].|-| [126 [Added by Act No.21 of 2011, w.r.e.f 2-08-2010.]| Purified Packged drinking waterin bulk containers/ Cans and Sachets but excluding aeratedmineral, distilled, Medicinal, ionic, battery and de-mineralizedwater.|-| 127. [ [Item 127 & 128 Added by Act No. 11 of 2012, dated 20-04-2012, w.e.f. 11-7-2011. (*By Govt. memo No.16460 dated 14-11-2012 waiver of tax upto 31-03-2012 ).]| Cotton fabrics, manmade fabrics,Woolen Fabrics, textile made ups, bed sheets, pillow covers,towels, blankets, travelling rugs, curtains, and embroideryarticles excluding fabrics, made ups and garments made fromhandlooms/khadi cloth or produced and sold by the Powerloom unitsin the State to dealers registered under the Act at the point ofsale in the hands of Powerloom units.|-| 128.| Sugar excluding khandasarisugar].|-| [129 [Added by Act No. 13 of 2013, w.r.e.f. 31-01-2013.]| Bodies built on chassis ofMotor Vehicles]|-| [130 [Added by Mid, w.r.e.f. 28-2-2013.]| Plastic Moulded Furniture,Purely made of Plastic and not containing any other material likeSteel, Aluminium, Wood and Glass, etc.]Notes relating toEntry 100 in Schedule - IV