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(List of exempted goods)

{Section 6(1)}

Sl. No. ITEM
1 Agricultural implements manually operated or animal driven
2 Aids & implements used by handicapped persons
Aquatic feed, pountry feed & cattle feed, including grass, hay, etc
4 Betal leaves
5 Books and periodicals & journals.
6 Charcoal
7 Coarse grains other than paddy, rice and wheat
8 Condoms and contraceptives
9 Cotton & silk yarn in hank
10 Charkha, Amber Charkha, Handlooms, Handloom 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 milk
16 Fresh plants, saplings and fresh flowers
17 Fishnet & Fishnet fabrics
18 Fresh vegetables & fruits
19 Garlic & ginger
20 Glass Bangles
21 Human Blood & blood plasma
22 Indigeneous handmade musical instruments
23 Kumkum, Bindi, Alta & Sindur
24 Meat, fish, prawn & other acquatic products when not cured or frozen, eggs and livestock and animal hair.
25 National Flag
26 Organic manure
27 Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note & cheques
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, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in sealed container.
37 Unprocessed Cereals, pulses, including rice and wheat.
38 Fabrics as specified under sub-section (iia), (vii) and (x) of section 14 of Central Sales Tax Act 1956.
39 Sugar as specified under sub-section (viii) of section 14 of Central Sales Tax Act 1956.
40 Tobacco as specified under sub-section (ix) of section 14 of Central Sales Tax Act 1956.



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

1 Gold and articles made of gold jewellery
Silver and articles made of silver, rolled gold and imitation gold.
3 Precious stone, emerald, rubies, gems, diamond, sapphires, real cultured or artificial precious stone 



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

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

                               INDUSTRIAL INPUTS (See Entry No 40)

1  Animal including fish fats, oils, crude, refined or purified
2  Glycerol, crude, glycerol waters and glycerol lyes
3  Vegetable waxes, bees wax etc.
4  Animal or vegetable fats boiled, oxidised, dehydrated etc.
5  Liquid glucose (non-medicinal), Dextrose syrup
6  Denatured ethyl alcohol of any 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 and concentrates
18  Molybdenum ores and concentrates
19  Titanium ores and concentrates
20  Niobium, tantalum, vanadium or zirconium ores and concentrates
21  Precious metal ores and concentrates
22  Other ores and concentrates
23  Granulated slag (slag sand) from mfg. Of iron or steel
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 iodine.
34  Sulphur, sublimed or precipitated, colloidal sulphur
35  Carbon (carbon blacks & other forms of carbon)
36  Hydrogen, rare gases & other non-metals.
37  Alkali or alkaline earth metals
38  Hydrogen chloride
39  Sulphuric acid and anhydrides
40  Nitric acid, sulphonitric acids
41  Diphosphorous penataoxide, phosphoric acid etc.
42  Oxides of boron, boric acids
43  Halides and halide oxides of non-metals
44  Sulphides of non-metals
45 Ammonia, anhydrous
46  Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash)
47  Hydroxide and peroxide of magnesium.
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 their inorganic salts.
55  Flurides, fluorosilicates, etc.
56  Chlorides, chloride oxides
57  Chlorates and perchlorates, Bromates etc.
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 of ratre earth metals.
73  Phosphides,whether or not chemically defined.
74  Calcium carbides.
75  Ethylene, Propylene.
76  Cyclic Hydrocarbons.
77  Halogenated derivatives of Hydrocarbons.
78  Sulphonated, nitrated or nitrosated derivatives of hydrocarbons.
79  Methanol
80  DI-Ethylene Glycol, Mono-Ethylene Glycol
81  Cyclic alcohols
82  Halogenated, sulphonated derivatives of products.
83  Ethers, ether-alcohols, ether-phenols etc.
84  Expoxides, epoxyalcohols, epoxyethers.
85  Ethylene Oxide
86  Acetals and hemiacetals.
87  Aldehydes whether or not with other oxygen function.
88  Halogenated, sulphonated, nitrated derivatives of phenols alcohols.
89  Saturated acyclic monocarboxylic acids.
90  Unsaturated acyclic monocarboxylic acids.
91  Polycarboxylic acids.
92  Carboxylic acids.
93  Phosphoric ester and their salts.
94  Esters of other inorganic acids.
95  Amine-function compounds.
96  Oxygen - function amino-compounds.
97  Quaternary ammonium salts and hydroxides.
98  Carboxyamide-function compounds.
99  Carboxyamide-function compounds including saccharin and its salts.
100  Nitrile-function compounds.
101  Diazo-, Azo- or azoxy-compounds.
102  Organic derivatives of hydrazine or of hydroxylamine.
103  Organo-sulphur compounds.
104  Ethylene Diamine Tetra Acetic Acid.
105  Heterocyclic compounds with oxygen heteroatom(s) only.
106  Heterocyclic compounds with nitrogen heteroatom(s) only.
107  Nucleic acids and their salts.
108  Sulphonamides.
109  Glycosides, natural or reproduced by synthesis and their salts.
110  Vegetable alkaloids,natural or reproduced by synthesis and their salts
111  Tanning extracts of vegetable origin.
112  Synthetic organic tanning substances.
113  Colouring matter of vegetable or animal origin.
114  Synthetic organic colouring matter.
115  Colour lakes.
116  Glass frit and other glass.
117  Other
118  Printed driers.
119  Printing ink whether concentrated or solid.
120  Casein, Caseinates.
121  Enzymes, Prepared enzymes.
122  Artificial graphite.
123  Activated carbon.
124  Residual lyes from mfg. Of wood pulp.
125  Rosin and resin acids and derivatives.
126  Wood tar, wood tar oils.
127  Finishing agents, fixing of dye-stuffs.
128  Prepared rubber accelerators.
129  Reducers and blanket wash/roller wash.
130  Reaction initiators, reaction accelerators.
131  Mixed alkylbenzenes.
132  Chemical elements doped.
133  Industrial monocarboxylic fatty acids.
134  Retarders.
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 derivatives.
147  Natural polymers.
148  Ion-exchangers based on polymers.
149  Self-adhesive plates, sheets, film, strip of plastics.
150  Flexible plain films.
151  Articles for conveyance or packing of goods of plastics.
152  Natural rubber, balata, gutta percha.
153  Synthetic rubber and factice derived from oils.
154  Reclaimed rubber.
155  Compounded rubber, unvulcanised.
156  Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp
157  Cartons, Boxes.
158  Paper printed labels, paperboard printed labels.
159  Paper self-adhesive tape.
160  Partially oriented yarn, polyester texturised yarn.
161  Polyester Staple Fibre & Polyester Staple Fibre Fill.
162  Polyester Staple Fibre waste.
163  Sacks and bags, of a kind used for packing of goods.
164  Carboys, bottles, jars, phials of glass.
165  Stoppers, caps and lids.


1  Word processing machines, Electronic typewriters
2  Microphones, multimedia speakers, headphones etc
3  Telephone answering machines
4  Prepared unrecorded media for sound recording 
5  Prepared unrecorded media for sound recording
6  IT software or any media
7  Transmission apparatus other than apparatus for radio or TV broadcasting
8  Radio communication receivers, Radio Pagers
9  Aerials, antennas and parts
10  LCD Panels, LED panels and parts
11  Electrical capacitors, fixed, variable and parts
12  Electronic calculators
13  Electrical resistors
14  Printed Circuits
15  Switches, Connectors, Relays for up to 5 amps
16  DATA/Graphic Display tubes, other than Picture tubes and parts
17  Diodes, transistors & similar semi-conductor devices
18  Electronic Integrated Circuits and Micro-assemblies
19  Signal Generators and parts
20  Optical fibre cables
21  Optical fibre and optical fibre bundles, cables
22  Liquid Crystal devices, flat panel display devices and parts
23  Computer systems and peripherals, Electronic diaries
24  Cathode ray oscilloscopes, Spectrum analysers, Signal analysers
25  Parts and Accessories of HSN 84.69, 84.70 & 84.71 
26  D C Micromotors, Stepper motors of 37.5 watts
27  Parts of HSN 85.01
28  Uninterrupted power supply
29  Permanent magnets and articles
30  Electrical apparatus for line telephony or line telegraphy


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

1 a) Motor spirit used as fuel for Air craft including aviation turbine fuel
  b) Other motor spirits (except Kerosene, Diesel oil and internal combustion oils) including petrol
  c) Petroleum gas and natural gas (excluding cooking gas (LPG))
  d) All other products obtained as derivatives of petroleum and/or natural gas 
2 Non-potable Liquor, ie.
  a) Rectified spirit
  b) Denatured spirit
  c) Methyl Alcohol 
  d) Absolute Alcohol 
  e) Any other alcohol which the State Govt. by notification in the official gazette declared to be non-potable for the purpose of entry
Liquor including Foreign Liquor, IMFL and Country Liquor
5 Narcotics


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

(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.


(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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