Sales Tax Instructions

Sales Tax Instructions, 2009
Biscuits and wafers if manufactured by bakeries not brand name or trademark and wafers in loose
form (19.05).
Food articles supplied by any hotel, restaurant, club, mess, hostel or canteen.
Ordinary natural water, ice and snow (22.01).
Residues and waste from the food industries; prepared animal fodder (Chapter 23).
Un-manufactured tobacco, tobacco refuse (24.01).
Salt and pure sodium chloride; whether or not in aqueous solutions; sea water (25.01).
Crushed stone (25.17).
Petroleum oils and obtained from bituminous minerals, crude (27.09).
Petroleum oils and oils obtained from bituminous minerals excluding lubricating oils (27.10).
Petroleum gases and other gaseous hydrocarbons (27.11).
Electrical energy (27.16).
Pharmaceutical products (Chapter 30).
Fertilizers (Chapter 31).
Soap (34.01)excluding toilet soap.
Insecticides and pesticides (38.08).
Baby feeding bottles (39.23).
Contraceptives (39.26) and sheath contraceptives (40.14).
Rubber teats and nipple shields, shield peace teether.
Surgical gloves (40.15).
Raw hides and skins (other than fur skins) and leather (Chapter 14).
Fuel wood, wood in chips or particles, wood dust and wood waste and scrap (44.01).
Wood charcoal (44.02).
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (44.03).
Wood sawn or chipped-lengthwise, sliced or peeled of a thickness exceeding 6 mm (44.07).
Exercise books (4820.2000).
Printed books and newspapers.
Wool fine or coarse animal hair (51.01 to 51.05).
Yarn of carded wool not below 2215 decitex falling in heading 51.06.
Yarn of combed wool not below 1265 decitex falling in heading 51.07.
Cotton, not carded or combed (52.01).
Cotton, carded or combed (52.03).
Cotton waste other than produced by spinning mills.
Cotton yarn (52.05, 52.06 and 52.07).
Raw jute (53.03).
Synthetic staple fibers, carded, combed or otherwise processed for spinning (55.06).
yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale (55.09).
Yarn (other than sewing thread) of artificial staple fibers, not put-up for retail sale (55.10).
Yarn (other than sewing thread) of man made staple fibers, put-up for retails sale (55.11).
Un-processed or grey fabrics of cotton and man-made fibers.
Hand knotted carpets (57.01).
Worn clothing and other worn textile articles (63.09).
Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage,
rope or cables, of textile materials (63.10).
Parts of footwear (64.06).
Headgear and parts thereof (Chapter 65).
Neutral glass tubing‘s used in the manufacture of vials and ampoules (70.02).
Articles of jewelery and parts thereof, of precious metal or of metal clad with precious metal
(71.13).
Blood bank refrigerators (84.18).