GSR NO. and Date

Effective from


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 


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


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



6. Copper

7. Zinc


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 :-

  1. 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
  2. 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.
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