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LIST OF INDUSTRIES AND THE PRODUCTS COVERED UNDER SECTION 209(1)(D) OF THE COMPANIES ACT, 1956 |
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No |
Industry |
Products |
GSR NO. and Date |
Effective from |
Remarks |
| 1. | Cement | Cement, Clinker | 536 (E) dt. 11.9.1997* | 11.9.1997* | The Rules,1997 notified in suppression of GSR 1402 dt. 12.9.66 |
| 2. | Cycles | Cycles, component of cycles | 311 dt. 2.3.1967 | 1.04.67 | |
| 3. | Tyres & Tubes | Rubber tyres and tubes for all types of vehicles | 1260 dt 10.8.1967 | 1.10.67 | |
| 4. | Air-Conditioners |
Air conditioning system or device by which air is controlled for the fulfillment of required condition of the confined space through controlling temperature, humidity, air purity and air motion for human comforts |
1447 dt. 16.9.1967 | 1.10.67 | Application clause and tile from ‘Room-Airconditioners’ to Air-conditioners’ changed vide GSR 668(E) dt. 28.9.1999 |
| 5. | Refrigerators | Refrigerators | 1448 dt. 18.9.1967 | 1.10.67 | |
| 6. | Batteries other than Dry Cell Batteries | Batteries of all types other than Dry Cell Batteries | 1467 dt. 20.9.1967 | 1.01.68 | Application clause and tile from ‘Automobile Batteries’ changed vide GSR 667(E) dt 28.7.1999. |
| 7. | Electric Lamps | Electric lamps of all types | 1503 dt. 27.9.1967 | 1.01.68 | Application clause changed vide GSR670(E) dt 28.9.1999 |
| 8. | Electric Fan | Any type of electric fan | 2298 dt. 15.9.1969 | 1.01.70 | |
| 9. | Electric Motors | All types of electric motors | 2574 dt. 24.10.1969 | 1.01.70 | |
| 10. | Motor Vehicles | (a) All types of passenger cars, jeeps and station wagons (b) All types of commercial vehicles, delivery and pick up vans
(c) Motor cycles, scooters, scooterettes & mopeds (d) Three-Wheeler Vehicles (e) All types of tractors (f) Heavy Earth Moving Equipments |
537 (E) dt. 11.9.1997*
|
11.9.1997* | The Rules, 1997 notified in suppression of GSR 1465 dt. 17.5.1969No (e) added vide GSR 328(E) dt.3.6.1998.
CAR (Tractors) Rules,1971 applicable before 1.4.1999 vide GSR 329(E) dt. 3.6.98 No.(f) added vide GSR 280(E) dt. 24.4.2001 |
| 11. | Aluminum | 1. Alumina2. Aluminium
3. Aluminium ingots in any form or alloy 4.Aluminum rolled products including foil 5. Aluminum extruded products 6. Properzirod or Aluminum wire rod 7. Any other alluminium product or its alloy |
334 dt. 25.2.1972 | 1.04.72 | Application clause amended vide GSR NO 703(E) dt. 28.9.2001 |
| 12. | Vanaspati |
Refined vegetable oils and vegetable oil products as also Industrial Hard Oil. |
1529 dt. 27.11.1972 | 1.01.73 | Application clause amended vide GSR 287 dt. 29.5.1992 |
| 13. | Bulk Drugs |
Bulk Drugs under any system of medicine including Ayurvedic, Homeopathic,Siddha and Unani systems of medicine and Intermediates thereof |
130(E) dt. 14.3.1974 | 1.04.74 | Application clause amended vide GSR NO 707(E) dt. 28.9.2001 |
| 14. | Sugar |
Sugar by vacuum pan process and excludes jaggery and khandsari |
388(E) dt. 15.7.1997* | 15.7.1997* | The Rules,1997 notified in suppression of GSR 982(E) 4.9.1974 |
| 15. | Industrial Alcohol | 1. Absolute Alcohol2. Rectified spirit
3. Denatured and special denatured spirit 4. Power alcohol |
532 (E) dt. 17.9.1997* | 17.9.1997* | The Rules,1997 notified in suppression of GSR 594(E) dated 30.12.1975 |
| 16. | Jute Goods |
Jute goods – Yarn, Twine, Fabrics or any other product made wholly from, or containing not less than 50 % by weight of, jute including bimlipattam jute or mesta fibres |
590(E) dt. 29.12.1975 | 1.01.76 | |
| 17. | Paper |
Paper – used for printing, writing and wraping, newsprint, paperboard, and exercise note books |
601(E) dt. 31.12.1975 | 1.01.76 | |
| 18. | Rayon | 1. Viscose staple fibre in all forms2. Viscose filament yarn
3. Viscose tyre yarn / cord/ Fabric 4. 100% Viscose Yarn Fabric 5. Acetate yarn / fibre 6. Rayon film ( Cellophane Film) |
606 dt. 20.4.1976 | 1.05.76 | Application clause amended vide GSR 694 dt. 31.8.2000 |
| 19. | Dyes |
Acid dyes, basic dyes, direct dyes, sulphur dyes, vat dyes, azoic dyes, ingrained dyes, metal complex dyes, disperse dyes, reactive dyes,oil dyes, and water soluble dyes |
605 dt, 22.4.1976 | 1.05.76
|
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| 20. | Polyester | 1. Polyester fibre2. Polyester filament yarn
3. Polyester Chips 4. Polyester Fibre Fill ( PFF) 5. Partially Oriented Yarn ( POY) 6. Processed Polyester yarn ( texturised, twisted, dyed, crimped,etc.) 7. 100% Polyester fabric |
126(E) dt. 24.3.1977 | 1.04.77 | No (3) to (7) inserted vide GSR 692(E) dt. 31.8.2000 |
| 21. | Nylon | 1. Nylon chip2. Nylon fibre
3. Nylon filament yarn 4. Nylon partially oriented yarn 5. Nylon tyre yarn or cord 6. Nylon tyre cord fabric 7. 100% Nylon fabrics |
157(E) dt. 1.4.1977 | 1.04.77 | Application clause amended vide GSR 695)E) dt. 31.8.2000 |
| 22. | Textiles |
Any art silk cloth, cloth, cotton yarn or cotton cloth, processed yarn and processed cloth, man-made fibre yarn or man made fibre cloth, silk yarn or silk cloth, wool, woolen yarn or woollen cloth, yarn or other textiles products. |
417(E) dt. 28.6.1977 | 1.07.77 | Application clause amended vide GSR 29(E) dated 19.1.1994 |
| 23. | Dry Cell Batteries | All types of dry cell batteries & components thereof | 45(E) dt. 31.1.1979 | 1.02.79 | |
| 24. | Steel Tubes and Pipes |
Steel Tubes & Pipes (including stainless steel ) both black & galvanized |
506(E) dt. 10.5.1984 | 26.05.84 | |
| 25. | Engineering | 1. Power driven pumps2. Internal combustion engines
3. Diesel Engines 4. All type of automotive parts and accessories 5. Power Transformers 6. Electric generator 7. Machine tools |
688 dt. 25.6.1984
|
7.07.84 | No. 4 to 7 added GSR 279(E) dt. 24.4.2001 |
| 26. | Electric Cables and Conductors | (a) Power cables (All types- PILC, PVC, XLPE etc.)(b) VIR/Rubber covered cables & flexible wires of all types
(c) PVC Insulated cables, flexible wires of all types including switchboard wires & cables (d) Enamelled covered wires & strips (e) Wire & strips covered with paper, glass, silk & any other types of insulating materials (f) AAC/ACSR Conductors (g) Telecommunication cables |
767 dt. 7.7.1984 | 21.07.84 | |
| 27. | Bearings |
Bearings of various types e.g. ball & roller bearings, needle bearing of various sizes |
664 dt. 1.7.1985 | 13.07.85 | |
| 28. | Milk Food |
Infant Milk Food or Milk Food as malted milk food, energy food or food drink under any brand name (a) “Infant Milk Food” includes all types of milk food intended for the routine, complementary or supplementary food of infants and children up to the age of five years and other types of modified milk foods for infants which are intended for the feeding of infants and children during the treatment of gastr o-intestinal disorders; (b) “Milk Food” means any food produced by mixing whole milk, partly skimmed milk or milk powder with ground barely malt or any other malted cereal grain, wheat flour or any other cereal flour or malt extract, with or without addition of flavouring agents and spices, edible common salt, sodium or potassium bicarbonate minerals and vitamins, cocoa powder, sugar or sweetening agents or other edible materials |
704(E) dt.28.9.2001* | 29.9.2001* | CAR (Infant Milk Food) Rules 1974 and CAR (Milk Food) Rules,1986 merged and application clause amended vide GSR 704(E) dt. 28.9.2001 |
| 29. | Chemical | 01. Acetic Acid02. Acetic Anhydride
03. Acetone 04. Aluminium Fluoride 05. Aniline 06. Benzene 07. Boric Acid 08. Butadiene 09. Butanol 10. Calcium Carbide 11. Carbon Black 12. Caustic Soda 13. Chloro Methanes 14. Diacetone Alcohol 15. Diethylene Glycol 16. 2-Ethyl Hexanol 17. Ethylene 18. Ethylene Dichloride 19. Ethylene Glycol 20. Ethylene Oxide 21. Formaldehyde 22. Isopropanol 23. Linear Alkyl Benzene 24. Maleic Anhydride 25. Methanol 26. Methyl Ethyl Ketone 27. Methyl Isobutyl Ketone (MIBK) 28. Nitrobenzene 29. Ortho Nitro Cholro Benzene 30. Para Nitro Chloro Benzene 31. Penta Erithritol 32. Phenol 33. Polyethylenes viz. LDPE, HDPE, LLDPE 34. Polypropylene 35. Polythylene Glycol 36. Propylene 37. Soda Ash 38. Sodium Tripoly Phosphate 39. Sulphuric Acid 40. Resins (excluding natural resins), Paints, Varnishes and Plastics 41. Synthetic Rubber 42. Titanium Dioxide 43. Toluene 44. Xylenes
|
596 dt. 8.8.1987
|
8.08.87 | Application clause amended vide GSR 562(E) dated 2nd September,2004 |
| 30. | Formulations |
All formulations under any system of medicine including Ayurvedic, Homeopathic, Siddha and Unani |
452 dt. 22.4.1988 | 4.06.88 | Applicability clause revised vide GSR 706(E) dt. 28.9.2001 |
| 31. | Steel Plant |
Steel & steel products , Steel products includes Ingot Steel, Blooms, Billets, Slabs (code as well as semi-finished); steel products produced by backward integration like Coal based Sponge Iron, Gas based hot briquetted Iron, steel products produced by forward integration like Beams, Angles, Tees, Sees, Channels, Pilings, Rails, Crane Rails, Joint Bars, Bare (Round Squares, Hexagonal, Octagonal, Flat, Triangular, Half Round); Wire, Wire Ropes, Nails, Wire Febrics, Plates, Pipes and Tubes, HR Coils/Sheets, CR Coils/Sheets |
574 dt. 31.7.1990 | 8.09.90 | ‘Steel Products’ defined vide circular no. 52/378/CAB-86-(CLB) dt. 29.6.1992
The words ‘Steel Plant’ substituted for ‘Mini Steel Plants’ vide GSR 281(E) dt.24.4.2001 |
| 32. | Insecticides | 1. Insecticides2. Fungicides
3. Redenticides 4. Nematicide 5. Weedicide 6. Plant growth Regulant 7. Herbicides 8. Fumigants 9. Bio- pesticides |
258 (E) dt. 3.3.1993 | 4.03.93 | |
| 33. | Fertilizers | 1. Straight Nitrogenous Fertilizers2. Straight Phosphatic Fertilizers
3. Straight Potassic Fertilizers 4. N. P. Fertilizers 5. N. P. K. Fertilizers 6. Micro Nutrients 7. Fortified Fertilzers |
261(E) dt. 5.3.1993 | 5.03.93 | |
| 34. | Soaps & Detergents |
Cleansing material used for cleaning, laundry/ washing, bathing/toilet purposes and includes soaps and detergents (Whether in the form of cake, powder or liquid) |
677(E) dt. 29.10.1993 | 29.10.93 | |
| 35. | Cosmetics & Toiletries |
Powders, Creams, Toothpastes, Toothpowders, Shaving Creams, After shave lotions, Shaving soaps, Shaving foams, Perfumes, Hair oils, Hair creams, Oxidation hair dyes, Mouthwash, Cologne, Shampoos- soap based, Shampoos-synthetics, detergent based, Room fresheners, Deodorants, Surfactants |
678(E) dt. 29.10.1993 | 29.10.93 | |
| 36. | Footwear |
Shoes, boots, sandals, chappals, slippers, play shoes & moccasins |
186(E) dt. 12.4.1996 | 12.04.96 | |
| 37. | Shaving Systems | 1. Shaving blades2. Razors
3. Any part or component thereof 4. Any other shaving instrument |
202(E) dt. 6.5.1996 | 6.05.96 | |
| 38. | Industrial Gases |
Oxygen Gas, Nitrogen Gas, Acetylene Gas, Hydrogen Gas, Nitrous oxide Gas, Argon Gas,Helium Gas, Carbon di-oxide Gas |
271(E) dt. 9.7.1996 | 9.07.96 | |
| 39. | Mining and Metallurgy | List of products ( metals and non-metals,their minerals, ores and alloys) 1. Uranium
2. Thorium 3. Zirconium 4.Titanium 5.Lead 6. Copper 7. Zinc 8.Nickel 9. Cobalt 10. Chromium 11. Gallium 12. Germanium 13. Platinum 14 Molybdenum |
276(E) dt. 24.4.2001 | 24.04.2001 | |
| 40. | Electronic Products |
1. All Consumer electronics such as television both black & white and colour, video cassette recorder, video cassette player, audio compact disc player, video compact disc player, digital video compact disc player, radio receiver, tape recorder & combination, electronic watch and electronic clock, etc. 2. Industrial electronics including all control instrumentation and automation equipment. 3. Computer including personal computer, laptop, note book, server, workstations, supercomputers, data processing equipment and peripherals like monitors, keyboards, disk drivers, printers, digitizers, SMPs, modems, networking products and add-on cards. 4. Communication and broadcasting equipment including cable television equipment. 5. Strategic electronics and systems such as navigation and surveillance systems, radars, sonars, infra-red detection and ranging system, disaster management system, internal security system, etc. 6. Other electronic component and equipment such as picture tube, printed circuit board, etc.
|
277(E) dt. 24.4.2001 | 24.04.2001 | |
| 41. | Electricity |
Generation of electricity from :- (a) thermal power (b) gas turbine (c) hydro-electric power (d) atomic power (e) solar power (f) wind power(g) and other source of energy; (2) transmission and bulk supply of electricity (3) Distribution and bulk supply of electricity |
G.S.R. No 913(E) dt. 21.12.2001 | 21.12.2001 | Ammended vide G.S.R.709(E) Dated 7th December 2005 & G.S.R.387(E) Dated 27th June 2006 |
| 42. | Plantation Product | 1. Tea and tea products2. Coffee and coffee products
3. Other commercial plantation products including seeds thereof |
G.S.R. 685(E) dated 8th October,2002 | 8.10.2002 | |
| 43. | Petroleum Industry | Manufacturing crude oil, gases ( including compressed Natural Gas or Liquified Natural Gas and re-gasification thereof) or any other petroleum products | G.S.R. 686(E) dated 8th October, 2002 | 8.10.2002 | |
| 44. | Telecommunication | Processing of any one or more of the telecommunication activities namely:-(1) Basic telephony:-
(a) Telephone access (b) Local call (c) Subscriber Trunk dialing (STD) (d) International subscriber dialing(ISD (2) Cellular mobile (3) Telex (4) Telegraphy (5) Voice mail/Audiotex service (6) Internet operations including gateway service/E-mail (7) Packet switched public data network(PSPDN) service (8) Wireless in local loop (WILL) service (9) Public mobile radio trunk service (10) Very small Aperture Terminal service (11) Global mobile personnel communication service (12) Leased circuits (13) Internet ports (14) National Long Distance Operator (15) Internet Telephony (16) Radio Paging (17) Any other telecommunication service for commercial use. |
G.S.R. 689(E) dated 8th October, 2002 | 8.10.2002 | |
*Amendment Rules
Note: Cost Accounting Records Rules are not applicable to a company :-
- the aggregate value of the machinery and plant installed wherein, as on the last date of the preceding financial year, does not exceed the limits as specified for a small scale industrial undertaking under the provisions of the Industries (Development and Regulation) Act, 1951 (65 of 1951); and
- the aggregate value of the turnover made by the company from sale or supply of all its products during the preceding financial year does not exceed ten crore rupees.
