1. In Schedule A (Tax Free) following entries have been added i) Entry No. 81. School bags , pencils, erasers, sharpners, geomertry boxes, colour boxes and crayons, school water bottles , feeding bottles and nipples.
ii) Entry No. 82. Hearing aids intra ocular lens, sticks and other walking support items.
iii) Entry No. 83. Madhani, Lemon squeezer, Roller and rolling ins ( chakla valen ), Mat (Chattan) , Broom (Jharu), Pawa Chotta Toka, Doona and Pattal, Comb, Hair Pins, Hair Clips,and Kani Dasta.
iv) Entry No. 84. Dry Cocunut
2. In Schedule B ( Tax Rate 6.05% ) following entries have been omitted.
i) Serial no 23 which included combs.
ii) Serial no 37 which included Feeding Bottles & Nipples.
iii) Serial no 102 which included School Bag
iv) Serial no 133 which included writing instruments, geometry boxes, colour boxes, brushes for colour boxes, crayons pencil, pencil sharpeners and erasers.
v) Serial no 138 which included Doona, Pattal, Baskets Tillon Grass and Sirki.
vi) Serial no 140 which included Hand Fans, Chalai and Jharu.
vii) Serial no 146 Saag Cutter Machine known as Mini Toka.
3. In Schedule B ( Tax Rate 6.05% ) following entries have been amended
i) Serial no 72 which included Shoes, Moulded plastic footwear , Hawai chappals and straps thereof, plastic footwear or Hand crafted footwear the price whereof does not exceed Rs.250/-. now has been been increased to Rs 750/-.
4. In Schedule D ( 20.5% ) following entries have been added
2. Soft drink, aerated water and soda.