2. Electronic goods
3. Machinery and parts
4. Non-ferrous metals
5. Readymade garments
9. Packing materials
10. Lubricant oil and including waste oil.
Apart from the above, the notification provides for the following:
- In case of movement of goods as a result of sale, a photocopy of tax invoice would be required to be carried (in addition to entering details on departmental website) when goods covered in a single invoice are carried in more than one vehicle
- A dealer receiving notified goods from outside the State would be required to enter the details of the goods on departmental website before the goods enter the State territory
- For transport of taxable goods within revenue district for job work, details would be required to be entered into the departmental website. Any further movement of these goods would be required to be supported by labour charges bill, self printed delivery challans or Form 515
- For dispatch of goods within the revenue district otherwise than as a result of sale / jobwork (ie branch transfers), the movement would be required to be supported by self printed delivery challans in Form 515
- The dealer having more than one place of business can request for multiple username and password
- Single e-sugam can be used for entering multiple commodities covered under the same invoice
- Multiple invoices relating to same consignment can be entered in a single e-sugam.