FIRST SCHEDULE
(List of exempted goods)

{Section 6(1)}
                                                           

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

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

                               INDUSTRIAL INPUTS (See Entry No 40)

          INFORMATION TECHNOLOGY PRODUCTS (See Entry No 41)

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

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

1. Motor vehicles designed for transporting fewer than 8 passengers; motor cycles,
motor scooters and other motorised two-wheeled vehicles
2. Fuels in the form of petrol, diesel and kerosene, LPG, CNG, coal
3. Conventional clothing, ornaments, footwear and clothing fabrics
4. Food for human consumption 
5. Beverages for human consumption
6. Goods designed, and used predominantly for, the provision of entertainment including television receivers, video cassette players, radios, stereo systems, audio cassette player, CD players, DVD players, computer game consoles and computer games, cameras of any kind
7. Tobacco in any form and tobacco products

(2)  Any item in clause 1 is not to be treated as non-creditable goods if the item is purchased for the purpose of re-sale in an unmodified form by a registered dealer in the ordinary course of his activities.

(3)  Fuel & clothing fabrics (Item 2 & 3 of clause 1) is not to be treated as non-creditable goods if the importer or purchaser is a dealer in products and purchases the items in commercial quantities for use as a raw material input to manufacturing  process.

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

The following goods shall be non-taxable imports.

1. Schedule 1 goods: Any goods listed in Schedule One to this Act.
2. Temporary imports: Goods which are imported into Arunachal Pradesh and are to be removed from Arunachal Pradesh within 12 hours.
3. Temporary exports and re-imports: Goods (not being cars and motor vehicles) which have been exported from Arunachal Pradesh within the previous 14 days.
4. Vehicles registered in Arunachal Pradesh: Cars and other vehicles registered in Arunachal Pradesh under the Motor Vehicles Act, 1988.
5. Low value items: Any goods brought into Arunachal Pradesh as a single consignment where the total value of the consignment at the time of import is less than Rs 10,000, unless the goods are imported in commercial quantities.
6. Low value items imported by courier: Goods which would have been free from customs duty under the Customs Act, 1962 (if the goods had been imported into Arunachal Pradesh from a foreign country) pursuant to the Courier Imports and Exports (Clearance) Regulations, 1998.
7. Low value items imported by post: Goods which would have been exempt from customs duty under the Customs Act, 1962 (if the goods had been imported into Arunachal Pradesh from a foreign country) pursuant to the Rules Regarding Postal Parcels and Letter Packets from Foreign parts in and out of India.
8. Personal effects, household items and accompanied baggage: Goods which could have been imported free of duty under the Customs Act, 1962 (assuming the goods had been imported into Arunachal Pradesh from a foreign country) pursuant to the Baggage Rules, 1998 (assuming the entry in Column 1 of Appendix F referred only to “used personal and household articles”).
9. Transfer of residence: Used household items, personal effects and motor cars which are brought into Arunachal Pradesh because of the transfer of the residence of the importer, provided that the importer furnishes to the Commissioner such evidence as may be prescribed of the transfer of his residence.
10. Goods re-imported into Arunachal Pradesh for repair or other processing: Goods and parts of goods which have been sold in Arunachal Pradesh or which have been subject to tax in Arunachal Pradesh which could be re-imported free of customs duty under the Customs Act, 1962 (if the goods had been re-imported into Arunachal Pradesh from a foreign country) pursuant to Notification No 158/95 – CUS (November 14 1995).
11. Goods imported for warranty replacements: Goods imported for the repair of other goods under warranty (where the price of the warranty was not separately identified at the time of purchase).

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