Sl.No. NAME OF THE COMMODITY
1 Agricultural implements not operated manually or not driven by animal
2.Goods of intangible or incorporeal nature as may be notified from time to time by the State Government, and including;
- Patents
- Trade marks
- Import licenses including exim scrips, special import licenses and duty free advance licenses.
- Export Permit or license or quota
- Software packages
- Credit of Duty Entitlement Pass Book
- Technical know-how
- Goodwill
- Copyright
- Designs registered under the Designs Act, 1911.
- SIM Cards used in Mobile Phones
- Franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchisor, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be, is involved.
(The original entry “2.All intangible goods including copyright, patent, rep license, DEPB” was substituted by G.O MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-04-2005 and subsequently by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-04-2005)
3. All kinds of bricks including fly ash bricks, refractory bricks
4. Asphaltic roofing sheets
5. Earthen tiles other than ceramic and glazed tiles
6. All types of yarn and sewing thread other than cotton yarn in hank and silk yarn in hank.
7. All utensils including pressure cookers and pans excepting utensils made of precious
metals;
(The original entry “7.Aluminium utensils and enameled utensils” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
8. Arecanut, betel nut and betel nut powder with additives, supari and mouth fresheners made of somph ( Ani seed) and coriander powder with additives
(The original entry “8. Areca nut, betel nut and betel nut powder is substituted by the G.O MS No
1625 Rev (CT_II) dept dated 6-11-2006 w.ef. 01-04-2005)
9. Bamboos, Cane (Ratan) Casuarina poles, eucalyptus logs and cut sizes thereof,
The words Cane (Ratan) was inserted by G.O.Ms.No.1230, dt.2-12-2009,
10 Bearings of all kinds
11 Beedi leaves
12 Transmission rubber belts
13 Bicycles, E.Bikes tricycles, cycle rickshaws & parts and accessories thereof
(The words in bold italics were added by the G.O MS No 795 Rev (CT-II) Dept dt; 29-06-2006 w.e.f 01-07-2006)
