SECOND SCHEDULE IN KARNATAKA
GOODS TAXABLE AT ONE PER CENT
1. Bullion and specie
2. Jewellery and articles of gold, silver and other noble metals whether or not studded with precious or semi-precious stones.
GOODS TAXABLE AT FOUR PER CENT
1. Agricultural implements not operated manually or not driven by animal.
2. All kinds of bricks including fly ash bricks; refractory bricks and the like; ashphaltic roofing sheets; earthen tiles.
3. All kinds of yarn other than cotton and silk yarn in hank; sewing thread.
4. Aluminium utensils and enamelled utensils.
7. Bearings of all kinds.
8. Beedi leaves.
9. Beltings, namely, Transmission, conveyor or elevator belts or belting of vulcanized rubber whether combined with any textile material or otherwise.
10. Bicycles, tandem cycles, cycle combinations, cyclerickshaws, perambulators, children’s tricycles and similar articles and parts and accessories thereof including their tyres, tubes and flaps.
12. Bone meal.
13. Bread and bun.
14. Bulk drugs.
15. Capital goods as may be notified.
16. Chemical fertilizers and chemical fertilizer mixtures; Insecticides, pesticides, rodenticides, fungicides, weedicides, herbicides, plant regulators and plant growth nutrients.
17. Coffee beans and seeds (whether raw or roasted); cocoa pods and beans; green tea leaf and chicory.
18. Coir and Coir products excluding rubberised coir products.
19. Cotton waste and cotton yarn waste.
20. Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).
21. Edible oils (Non-refined and refined), oil cake and deoiled cake.
22. Exercise books, student note books, graph books and laboratory note books.
23. Exim scrips, REP licenses, special import licenses (SIL), value based advance licenses (VABAL), Export quotas, copyrights, patents and the like.
24. Fibres of all kinds and fibre waste.
25. Flour (atta), poha, maida, soji of rice, wheat and maize; flour of pulses.
26. Fried gram.
27. Hand pumps and parts thereof.
28. Hose pipes.
29. Hosiery goods.
30. Husk and bran of cereals and pulses.
32. Incense sticks such as, agarbathi, dhupkathi and dhupbam.
33. Indian musical instruments namely, Veena, violin, tambura, mridanga, ghatam, khanjira, harmonium, flute, star, sarod, santoor, dilruba, nadaswara, dolu, tabla, shehnai, pakwaz, vichitra veena, gotu vadyam, morsing, chande, triangle, rudraveena and sarangi and parts and accessories thereof.
34. Industrial cables namely High voltage cables, XLPE Cables, jelly filled cables and optical fibres.
35. Industrial inputs and packing materials as may be notified.
36. IT Products including telecommunication equipments as may be notified.
38. Kerosene oil sold through Public Distribution System (PDS).
39. Leaf plates and cups other than those falling under First Schedule.
40. Medicinal plants, roots, herbs and barks used in the preparation of Ayurvedic medicines.
41. Mandakki (Parched or puffed rice) and Avalakki (Beaten Rice).
42. Non-ferrous Castings.
43. Non-ferrous metals and alloys; Ingots, slabs, blocks, billets, sheets, circles, hoops, strips, bars, rods, rounds, squares, flats of Aluminium, brass, bronze, copper, cadmium, lead and zinc.
44. Ores and minerals including lumps and fines.
45. Paper of all kinds including ammonia paper, blotting paper, carbon paper, cellophane, PVC coated paper, stencil paper, water proof paper, art boards, card
boards, corrugated boards, duplex boards, pulp boards, straw boards, triplex boards and the like, but excluding photographic paper; waste paper, paper waste and newsprint.
46. Pipes, tubes and fittings of all kinds excluding conduit pipes and its fittings.
47. Plastic footwear.
48. Printed materials other than books meant for reading; stationary articles namely, Account books, paper envelopes, diaries, calendars, race cards, catalogues, greeting cards, invitation cards, humour post cards, picture post cards, cards for special occasions, photo and stamp albums.
49. Printing ink excluding toner and cartridges.
50. Processed and branded salt.
51. Pulp of bamboo, wood and paper.
52. Rail coaches, engines and wagons.
53. Readymade garments.
54. Renewable energy devices and parts thereof.
55. Safety matches.
57. Sewing machines.
58. Ship and other water vessels.
59. Skimmed milk powder.
60. Solvent oils other than organic solvent oil.
61. Spices in all forms including jeera (cumin seeds), methi, poppy seeds (kaskas), Corriander (dhaniya), shajeera, somph, katha, azwan, kabab chini, bhojur phool, tejpatha, japatri, nutmeg (marathamoggu), kalhoovu, aniseed, turmeric, cardamom, pepper, cinnamon, dal chinny,cloves, tamarind and dry chillies.
62. Sports goods (indoor and out door) including body building equipments, but excluding wearing apparels and footwear.
64. Tractors and Power tillers, their parts and accessories including trailers, but excluding batteries, tyres, tubes and flaps.
65. Transmission towers (electrical).
66. Umbrellas excluding garden and beach umbrellas.
67. Vanaspathi (Hydrogenated Vegetable Oil).
68. Vegetable oil including gingili oil and bran oil excluding vegetable oil used as toilet are.
69. Welding Electrodes of all kinds, graphite electrodes including anodes, welding rods, soldering rods and soldering wires
70. Writing instruments such as pens, pencils and the like.
GOODS TAXABLE AT TWENTY PER CENT