Value Added Tax Act, 1996

3104.20.00 -Potassium chloride
 3104.30.00 -Potassium sulphate
 3104.90.00 -Other
 31.05 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 3105.10.00 -Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
 3105.20.00 -Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
 3105.30.00 -Diammonium hydrogenorthophosphate (diammonium phosphate)
 3105.40.00 -Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
 -Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
 3105.51.00 --Containing nitrates and phosphates
 3105.59.00 --Other
 3105.60.00 -Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
 3105.90.00 -Other
 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
 -Boxes, cases, crates and similar articles:
 3923.10.20 Egg crates
 48.19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like.
 -Cartons, boxes and cases, of corrugated paper or paperboard:
 4819.10.10 Egg crates
 56.08 Knotted netting of twine, cordage or rope; made-up fishing nets and other made-up nets, of textile materials.
 -Of man-made textile materials:
 5608.11.00 --Made-up fishing nets
 82.01 Hand tools of the following kinds: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing or splitting tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools used in agriculture, horticulture or forestry.
 -Spades and shovels:
 8201.10.10 Spades
 8201.30.00 -Mattocks, picks, hoes and rakes
 8201.40.00 -Axes, bill hooks and similar hewing or splitting tools
 8201.50.00 -Secateurs and similar one-handed pruners and shears (including poultry shears)
 8201.60.00 -Hedge shears, two-handed pruners and similar two-handed shears
 -Other hand tools for use in agriculture, horticulture or forestry:
 8201.90.10 For use in agriculture or horticulture
 8201.90.90 Other
 87.01 Tractors (other than tractors of heading 87.09).
 -Single axle tractors
 8701.10.10 Power tillers, mini tillers
 8701.10.90 Other

Notes:
(1) Made-up cages for fish farming falling under subheading 7314.49.00, automatic fish feeders falling under subheading 8479.89.99.
(2) Metal barrels (7310.10.00 and 7310.29.00), queen excluders, foundation sheet rollers and wheel plates (7326.90.00), bee brushes (9603.90.00), gear pumps (8413.71.00) required for beekeeping, imported by the beekeeping industry.
(3) Greenhouses falling under subheadings 9406.10.10 and 9406.90.10, imported by agricultural, horticultural and floriculture farms.
(4) Trays used for germinating and planting seeds falling under subheading 3926.90.99.
(5) Raw materials for feed supplements falling under Chapters 23, 28 and 29 of the customs tariff, limestone powder of subheading 2521.00.00, imported by the feed and livestock/poultry industry.
(6) Special types of vessels for feeding and watering poultry falling under subheading 3924.90.10 and heading 73.23, excluding ordinary utensils.