MVAT Rate Schedule C – List of the Goods which the rate of tax is 2%, 3%, 4% and 5%

SCHEDULE C
[See sections 2(26), 5 and 6]
(From 1.4.2005 to date)
LIST OF GOODS FOR WHICH THE RATE OF TAX IS BETWEEN 2% to 5.5% (including both)
Note – The abbreviation ?%? in relation to the rate of tax indicates that tax on goods to which the entry relates shall be charged on the basis of the sale price, the tax being equal to such percentage of the sale price as is indicated against the respective goods.
Sr. No.

Name of the commodity

 

Rate of Tax

 

with effect from

 

(1)

 

(2)

 

(3)

 

1.

 

Agricultural machinery and implements, other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types.

4%

 

1.4.2005 to 31.1.2006

 

1

 

Agricultural machinery and implements, and components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types.

4%

 

1.2.2006 to 31.3.2010

 

1

 

Agricultural machinery and implements, and components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types.

5%

 

1.4.2010 to 31.3-2016

 

1

 

Agricultural machinery and implements, and components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types.

5.5%

 

1.4.2016 to date

 

2.

 

All equipments for electronic communication by wireless or by wire including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)

4%

 

1.4.2005 to 31.3.2010

 

2.

 

All equipments for electronic communication by wireless or by wire including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)

5%

 

1.4.2010 to 31.3.2016

 

2.

 

All equipments for electronic communication by wireless or by wire including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)

5.5%

 

1.4.2016 to date

 

3.

 

All kinds of bricks including fly ash bricks and refractory bricks, asphaltic roofing tiles, earthen roofing tiles.

4%

 

1.4.2005 to 30.4.2005

3

 

All kinds of bricks including fly ash bricks and (refractory bricks and monolithics), asphaltic roofing tiles, earthen roofing tiles.

4%

 

1.5.2005 to 31.3.2010

 

3.

 

All kinds of bricks including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.

5%

 

1.4.2010 to 31.3.2013

 

3

 

All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.

5%

 

1.4.2013 to 31.3.2016

 

3

 

All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.

5.5%

 

1.4.2016 to date

 

3A

 

Barbed wire, wire mesh and chain link

5.5%

 

1.4.2016 to date

4.

 

All types of yarn whether covered with any material or not other than cotton and silk yarn in hank; sewing thread; waste of any of them

4%

 

1.4.2005 to 31.3.2010

4.

 

(a) Cotton yarn but not including cotton yarn waste;

 

4%

 

1.4.2010 to 30.4.2011

(a) Cotton yarn but not including cotton yarn waste;

 

5%

 

1.5.2011 to 31.3.2012
(a) Cotton yarn but not including cotton yarn waste; 2% 1.4.2012 to date
(b) Save as provided in clause (a) above, any yarn whether covered with any material or not; sewing thread, waste of any of them.

5%

 

1.4.2010 to 31.3.2016

 

excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.
Explanation: For the purposes of this entry, as it stood from time to time, the “sewing thread” shall include embroidery thread.

4

 

(a) Cotton yarn but not including cotton yarn waste; 2% 1.4.2012 to date
(b) Save as provided in clause (a) above, any yarn whether covered with any material or not; sewing thread, waste of any of them.

5.5%

 

1.4.2016 to date

 

excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.
Explanation: For the purposes of this entry, as it stood from time to time, the “sewing thread” shall include embroidery thread.

5.

 

Aluminum conductor steel reinforced.

 

4%

 

1.4.2005 to 31.3.2010

5.

 

Aluminum conductor steel reinforced.

 

5%

 

1.4.2010 to 31.3.2016

5.

 

Aluminum conductor steel reinforced.

 

5.5%

 

1.4.2016 to date

6.

 

Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette.

4%

 

1.4.2005 to 31.3.2010

 

6.

 

Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette.

5%

 

1.4.2010 to 31.3.2016

 

6.

 

Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette.

5.5%

 

1.4.2016 to date

 

7.

 

Arecanut powder, betel nut and raw cashew nut.

 

4%

 

1.4.2005 to 31.3.2010

7.

 

Arecanut powder, betel nut and raw cashew nut.

 

5%

 

1.4.2010 to 31.3.2016

 

7.

 

Arecanut powder, betel nut and raw cashew nut.

5.5%

 

1.4.2016 to date

8.

 

Aviation Turbine Fuel sold to a Turbo-prop aircraft.

5%

 

1.5.2011 to date

 

Explanation: For the purposes of this entry, “Turbo-prop aircraft” means an aircraft deriving thrust mainly from propeller, which may be driven by either turbine engine or piston engine.

9.

 

Bagasse.

 

4%

 

1.4.2005 to 31.3.2010

9.

 

Bagasse.

 

5%

 

1.4.2010 to 31.3.2016

9.

 

Bagasse.

 

5.5%

 

1.4.2016 to date

10.

 

Bamboo.

 

4%

 

1.4.2005 to 31.3.2010

10.

 

Bamboo.

 

5%

 

1.4.2010 to 31.3.2012

10.

 

Bamboo and bamboo products.

 

5%

 

1.4.2012 to 31.3.2016

10.

 

Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies.

5.5%

 

1.4.2016 to date

11.

 

Bearings.

 

4%

 

1.4.2005 to 31.3.2010

11.

 

Bearings.

 

5%

 

1.4.2010 to 31.3.2016

11.

 

Bearings.

 

5.5%

 

1.4.2016 to date

12.

 

Beedi leaves.

 

4%

 

1.4.2005 to 31.3.2010

12.

 

Beedi leaves.

 

5%

 

1.4.2010 to 30.4.2012

12.

 

(a) Beedi leaves

(b) Beedi

5%

 

1.5.2012 to 31.3.2013

12.

 

(a) Beedi leaves

(b) deleted w.e.f. 1.4.2013

5%

 

1.4.2013 to 31.3.2016

12.

 

(a) Beedi leaves

 

5.5%

 

1.4.2016 to date

13

 

Beltings.

 

4%

 

1.4.2005 to 31.3.2010

13.

 

Beltings.

 

5%

 

1.4.2010 to 31.3.2016

13.

 

Beltings.

 

5.5%

 

1.4.2016 to date

14.

 

Bicycles, tricycles, cycle rickshaws.

 

4%

 

1.4.2005 to 30.4.2005

 

14

 

Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.

4%

 

1.5.2005 to 31.3.2010

14

 

Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.

5%

 

1.4.2010 to 31.3.2016

14

 

Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.

5.5%

 

1.4.2016 to date

15.

 

Biomass briquettes.

 

4%

 

1.4.2005 to 31.3.2010

15.

 

Biomass briquettes.

 

5%

 

1.4.2010 to 31.3.2016

15.

 

Biomass briquettes.

 

5.5%

 

1.4.2016 to date

16.

 

Bone meal.

 

4%

 

1.4.2005 to 31.3.2010

16.

 

Bone meal.

 

5%

 

1.4.2010 to 31.3.2016

16.

 

Bone meal.

 

5.5%

 

1.4.2016 to date

17.

 

Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940 (23 of 1940)

4%

 

1.4.2005 to 31.3.2010

 

17.

 

Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940)

5%

 

1.4.2010 to 31.3.2016

 

17.

 

Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940)

5.5%

 

1.4.2016 to date

 

17A

 

Cashew shell

 

5%

 

1.4.2015 to 31.3.2016

17A

 

Cashew shell

 

5.5%

 

1.4.2016 to date

18.

 

Castings of non-ferrous metals.

 

4%

 

1.4.2005 to 31.3.2010

18.

 

Castings of non-ferrous metals.

 

5%

 

1.4.2010 to 31.3.2016

18.

 

Castings of non-ferrous metals.

 

5.5%

 

1.4.2016 to date

19.

 

Centrifugal, monobloc and submersible pumps and parts thereof.

4%

 

1.4.2005 to 30.4.2005

19

 

Centrifugal, monobloc and submersible pumps and pump sets and parts thereof

4%

 

1.5.2005 to 31.3.2010

19

 

Centrifugal, monobloc and submersible pumps and pump sets and parts thereof

5%

 

1.4.2010 to 31.3.2016

19

 

Centrifugal, monobloc and submersible pumps and pump sets and parts thereof

5.5%

 

1.4.2016 to date

20.

 

Cereals & pulses (with effect from 1st April 2006 onwards) in whole grain, split or broken form other than those to which any other entry in this Schedule or any schedule applies.

4%

 

20

 

Rice, wheat and pulses in whole grain, split or broken form sold on or after 1st April 2006 .

4%

 

20

 

Paddy and rice, wheat and pulses in whole grain, split or broken form sold on or after 1st October 2006 .

4%

 

20

 

Paddy and rice, wheat and pulses in whole grain, split or broken form sold on after 1st April 2010.

4%

 

20 Deleted w.e.f. 1.4.2010

21

 

Clay

 

4%

 

1.4.2005 to 30.4.2005

21.

 

Clay including fire clay, fine china clay and ball clay.

 

4%

 

1.5.2005 to 31.3.2010

21.

 

Clay including fire clay, fine china clay and ball clay.

 

5%

 

1.4.2010 to 31.3.2016

21.

 

Clay including fire clay, fine china clay and ball clay.

 

5.5%

 

1.4.2016 to date

22.

 

Coal including coke in all its forms but excluding charcoal.

4%

 

1.4.2005 to 30.4.2011

22.

 

Coal including coke in all its forms but excluding charcoal.

 

5%

 

1.5.2011 to date

 

23.

 

Coffee beans and seeds, cocoa pod, green tea leaf and chicory.

4%

 

1.4.2005 to 31.3.2010

23.

 

Coffee beans and seeds, cocoa pod, green tea leaf and chicory.

5%

 

1.4.2010 to 31.3.2016

23.

 

Coffee beans and seeds, cocoa pod, green tea leaf and chicory.

5.5%

 

1.4.2016 to date

24.

 

Coir and coir products excluding coir matresses.

 

4%

 

1.4.2005 to 31.3.2010

24.

 

Coir and coir products excluding coir matresses

 

5%

 

1.4.2010 to 31.3.2016

24.

 

Coir and coir products excluding coir matresses

 

5.5%

 

1.4.2016 to date

25.

 

Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise including cotton waste.

4%

 

1.4.2005 to 30.4.2011

 

25.

 

Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise including cotton waste.

5%

 

1.5.2011 to 31.7.2014

 

25

 

(a) Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise excluding cotton waste;

2%

 

1.8.2014 to date

 

(b) Cotton waste

 

5%

 

1.8.2014 to 31.3.2016

(b) Cotton waste

 

5.5%

 

1.4.2016 to date

( c) Cotton seed ( Gossypium Spp)

 

2%

 

1.4.2016 to date

26.

 

Crucibles

 

4%

 

1.4.2005 to 31.3.2010

26.

 

Crucibles

 

5%

 

1.4.2010 to 31.3.2016

26.

 

Crucibles

 

5.5%

 

1.4.2016 to date

27.

 

Crude oil, that is to say, crude petroleum oils, and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:-

4%

 

1.4.2005 to 30.4.2011

 

(1) decantation;
(2) de-salting;
(3) dehydration;
(4) stabilisation in order to normalise the vapour pressure;
(5) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure;
(6) the addition of only those hydrocarbons previously recovered by physical methods, during the course of the above mentioned processes;
(7) any other minor process (including addition of pour point depressants of flow improvers) which does not change the essential character of the substance.

27.

 

Crude oil, that is to say, crude petroleum oils, and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:-

5%

 

1.5.2011 to date

 

(1) decantation;
(2) de-salting;
(3) dehydration;
(4) stabilisation in order to normalise the vapour pressure;
(5) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure;
(6) the addition of only those hydrocarbons previously recovered by physical methods, during the course of the above mentioned processes;
(7) any other minor process (including addition of pour point depressants of flow improvers) which does not change the essential character of the substance.

28.

 

Dehydrated or processed vegetables and mushrooms.

 

4%

 

1.4.2005 to 31.3.2010

28.

 

Dehydrated or processed vegetables and mushrooms.

 

5%

 

1.4.2010 to 31.3.2016

28.

 

Dehydrated or processed vegetables and mushrooms.

 

5.5%

 

1.4.2016 to date

29

 

Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-

4%

 

1.4.2005 to 30.4.2005

 

any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 (23 of 1940), and includes devices notified by the Central Government under sub-clause (iv) of clause (b) of section 2 of the said Act, but does not include mosquito repellants in any form.

29

 

Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 (23 of 1940), but does not include mosquito repellants in any form.

4%

 

1.5.2005 to 31.1.2006

 

29

 

(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-

Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 (23 of 1940) but does not include mosquito repellants in any form.

 

4%

 

1.2.2006 to 31.3.2010

 

(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940

29

 

(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-

5%

 

1.4.2010 to 31.3.2013

 

Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 but does not include mosquito repellants in any form.
(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940

29

 

(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-

5%

 

1.4.2013 to 31.3.2016

 

Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 but not including, (i) products capable of being used as cosmetics, shampoos; and (ii) mosquito repellants in any form.
(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940

29

 

(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-

5.50%

 

1.4.2016 to date

 

Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 but not including, (i) products capable of being used as cosmetics, shampoos, hair oils and (ii) mosquito repellants in any form.
(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940

29A

 

(a) Devices notified from time to time, by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs and Cosmetics Act, 1940.

4%

 

1.5.2005 to 31.3.2010

 

(b) Bandages and dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940
(c) Syringes.

29A

 

(a) Devices notified from time to time, by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940.

5%

 

1.4.2010 to 31.3.2016

 

(b) Bandages and dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940
(c) Syringes.

(d) Guide wire for medical purpose

 

5%

 

1.4.2015 to 31.3.2016

29A

 

(a) Devices notified from time to time, by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940.

5.5%

 

1.4.2016 to date

 

(b) Bandages and dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940
(c) Syringes.
(d) Guide wire for medical purpose
( e ) Sterile water for injection

30.

 

Edible oils, oil cakes and excluding cotton seeds oil cakes and de-oiled cakes.

4%

 

1.4.2005 to 30.4.2005

30

 

Edible oil, edible oil in unrefined forms and oil cakes.

 

4%

 

1.5.2005 to 31.3.2010

30

 

Edible oil, edible oil in unrefined forms and oil cakes.

 

5%

 

1.4.2010 to 30.4.2010

30

 

Edible oil, edible oil in unrefined forms and oil cakes excluding sarki pend.

5%

 

1.5.2010 to 31.3.2016

30

 

(a) Edible oil, edible oil in unrefined forms and oil cakes excluding sarki pend.

5.5%

 

1.4.2016 to date

 

(b) Vegetable oil including gingili oil, castor oil and bran oil.
Explanation: Coconut oil, ,measuring 500 ml or its equivalence in weight or less and sold in any form of packaging shall be deemed to be not covered by this entry.

31.

 

Electrodes.

 

4%

 

1.4.2005 to 31.3.2010

31.

 

Electrodes.

 

5%

 

1.4.2010 to 31.3.2016

31.

 

Electrodes.

 

5.5%

 

1.4.2016 to date

31A.

 

Excavators covered under tariff heading No. 8429 52 00 of the Central Excise Tariff Act, 1985 (5 of 1986) and are not liable for registration under the Motor Vehicles Act, 1988 (5 of 1988)

5%

 

1.4.2013 to 31.3.2016

 

31A.

 

Excavators covered under tariff heading No. 8429 52 00 of the Central Excise Tariff Act, 1985 (5 of 1986) and are not liable for registration under the Motor Vehicles Act, 1988 (5 of 1988)

5.5%

 

1.4.2016 to date

 

32.

 

Exercise book, graph book and laboratory note book

 

4%

 

1.4.2005 to 31.1.2006

32

 

Exercise book, graph book, laboratory note books and drawing books.

4%

 

1.2.2006 to 31.3.2010

32

 

Exercise book, graph book, laboratory note books and drawing books.

5%

 

1.4.2010 to 31.3.2015

32

 

Exercise book

 

5%

 

1.4.2015 to 31.3.2016

32

 

Exercise book

 

5.5%

 

1.4.2016 to date

33

 

Ferrous and non-ferrous domestic utensils, other than those made from precious metals.

4%

 

1.4.2005 to 30.4.2005

33.

 

(a) Ferrous and non-ferrous domestic utensils, whether coated with any material or not other than those made from precious metals,

4%

 

1.5.2005 to 31.3.2010

 

(b) Domestic pressure cookers and pans;
(c) Buckets made of iron, steel, aluminium, plastic or any other material.

33

 

(a) Ferrous and non-ferrous domestic utensils, whether coated with any material or not other than those made from precious metals,

5%

 

1.4.2010 to 31.3.2016

 

(b) Domestic pressure cookers and pans;
(c) Buckets made of iron, steel, aluminium, plastic or any other material;

33

 

(a) Ferrous and non-ferrous domestic utensils, whether coated with any material or not other than those made from precious metals,

5.50%

 

1.4.2016 to date

 

(b) Domestic pressure cookers and pans;
(c) Buckets made of iron, steel, aluminium, plastic or any other material;

34.

 

Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators but not including disinfectants.

4%

 

1.4.2005 to 30.4.2005

 

34.

 

Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.

4%

 

1.5.2005 to 31.3.2010

 

34.

 

Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.

5%

 

1.4.2010 to 31.3.2016

 

34.

 

Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.

5.5%

 

1.4.2016 to date

 

35.

 

Fibres of all types and fibre waste

 

4%

 

1.4.2005 to 31.3.2010

35.

 

Fibres of all types and fibre waste

 

5%

 

1.4.2010 to 31.3.2016

35.

 

Fibres of all types and fibre waste

 

5.5%

 

1.4.2016 to date

36.

 

Fireclay, coal, ash, coal boiler ash, coal cinder ash, coal powder clinker.

4%

 

1.4.2005 to 31.3.2010

36.

 

Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker.

5%

 

1.4.2010 to 31.3.2016

36.

 

Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker.

5.5%

 

1.4.2016 to date

37

 

Flours of cereals and pulses whether singly or in mixed form including atta, maida, rawa, suji and besan.

4%

 

1.4.2005 to 30.4.2005

37

 

(a) The flour of wheat and rice including atta, maida, rawa, and suji whether sold singly or in mixed form.

4%

 

(b) The flour of pulses including besan whether sold singly or in mixed form.
sold on or after 1st April 2006.

37

 

(a) The flour of wheat and rice including atta, maida, rawa, and suji whether sold singly or in mixed form.

4%

 

(b) The flour of pulses including besan whether sold singly or in mixed form.
sold on or after 1st October 2006.

37

 

(a) The flour of wheat and rice including atta, maida, rawa, and suji whether sold singly or in mixed form.

4%

 

(b) The flour of pulses including besan whether sold singly or in mixed form.
sold on or after 1st April 2010
37 (a) ( deleted) w.e.f. 1.4.2010
(b) (deleted ) w.e.f. 1.4.2010
(c) Pulse flour including besan mixed with flour of other pulses, when sold on or after 1st May 2005.

4%

 

1.5.2005 to 31.3.2010
(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.

4%

 

1.5.2005 to 31.3.2010
e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.

4%

 

1.5.2005 to 31.3.2010

37

 

(c) Pulse flour including besan mixed with flour of other pulses, when sold on or after 1st May 2005.

5%

 

1.4.2010 to 31.3.2016
(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.

5%

 

e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.

5%

 

37

 

(c) Pulse flour including besan mixed with flour of other pulses, when sold on or after 1st May 2005.

5.5%

 

1.4.2016 to date
(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.

5.5%

 

e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.

5.5%

 

38

 

Glucose-D

 

4%

 

1.4.2005 to 31.3.2010

38

 

Glucose-D

 

5%

 

1.4.2010 to 31.3.2016

38

 

Glucose-D

 

5.5%

 

1.4.2016 to date

39

 

Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.

4%

 

1.4.2005 to 31.3.2010

 

39

 

Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.

5%

 

1.4.2010 to 31.3.2016

 

39

 

Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.

5.5%

 

1.4.2016 to date

 

40

 

Gur, jaggery, and edible variety of rub gur.

 

4%

 

1.4.2005 to 30.4.2005

40

 

Gur, jaggery and edible variety of rub gur sold on or after 1st April 2006.

4%

 

40

 

Gur, jaggery and edible variety of rub gur sold on or after 1st October 2006.

4%

 

40

 

Gur, jaggery and edible variety of rub gur sold on or after 1st April 2010.

4%

 

40 (deleted) w.e.f. 1.4.2010

41

 

Gypsum of all forms and descriptions.

 

4%

 

1.4.2005 to 30.6.2009

41.

 

Gypsum of all forms and descriptions excluding gypsum boards

4%

 

1.7.2009 to 31.3.2010

41.

 

Gypsum of all forms and descriptions excluding gypsum boards

5%

 

1.4.2010 to 31.3.2012
41. Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris

5%

 

1.4.2012 to 31.3.2016

41.

 

Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris

5.5%

 

1.4.2016 to date

42.

 

Hand pumps, parts and fittings

 

4%

 

1.4.2005 to 31.3.2010

42

 

Hand pumps, parts and fittings

 

5%

 

1.4.2010 to 31.3.2013
42 (deleted) w.e.f. 1.4.2013

43.

 

Handloom woven gamcha

 

4%

 

1.4.2005 to 31.3.2010

43.

 

Handloom woven gamcha

 

5%

 

1.4.2010 to 31.3.2016

43.

 

Handloom woven gamcha

 

5.5%

 

1.4.2016 to date

44.

 

Herbs, bark, dry plant, dry root, commonly known as jari booti and dry flower.

4%

 

1.4.2005 to 30.4.2005

44.

 

Herbs, Katha (catechu), gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.

4%

 

1.5.2005 to 31.3.2010

44

 

Herbs, Katha (catechu), gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.

5%

 

1.4.2010 to 30.4.2010

44.

 

Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.

5%

 

1.5.2010 to 31.3.2016

44.

 

Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.

5.5%

 

1.4.2016 to date

45.

 

Hides and skins, whether in raw or dressed state

 

4%

 

1.4.2005 to 30.4.2011
45. Hides and skins, whether in raw or dressed state 5% 1.5.2011 to date

46

 

Hose pipes.

 

4%

 

1.4.2005 to 30.4.2005

46.

 

Hose pipes and fittings thereof.

 

4%

 

1.5.2005 to 31.3.2010

46.

 

Hose pipes and fittings thereof.

 

5%

 

1.4.2010 to 31.3.2016

46.

 

Hose pipes and fittings thereof.

 

5.5%

 

1.4.2016 to date

47.

 

Hosiery goods

 

4%

 

1.4.2005 to 31.3.2010

47.

 

Hosiery goods

 

5%

 

1.4.2010 to 31.3.2016

47.

 

Hosiery goods

 

5.5%

 

1.4.2016 to date

48

 

Hurricane lantern and kerosene lamp and accessories and components thereof.

4%

 

1.4.2005 to 30.4.2005

48

 

Hurricane lantern and kerosene lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mantles and accessories and components and parts thereof.

4%

 

1.5.2005 to 31.1.2006

 

48 deleted we.f. 1.2.2006

49

 

Husk and bran of cereals and pulses.

 

4%

 

1.4.2005 to 30.4.2005

49.

 

Rice Bran

 

4%

 

1.5.2005 to 31.3.2010

49.

 

Rice Bran

 

5%

 

1.4.2010 to 31.3.2013
49 ***deleted w.e.f. 1.4.2013

50.

 

Ice

 

4%

 

1.4.2005 to 31.3.2010

50.

 

Ice

 

5%

 

1.4.2010 to 31.3.2016

50.

 

Ice

 

5.5%

 

1.4.2016 to date

51.

 

Imitation jewellery, beads of glass, plastic or of any metal other than precious metals, hair pins and parts and components of all of them.

4%

 

1.4.2005 to 30.6.2009

51

 

Hair Pins

 

4%

 

1.7.2009 to 31.3.2010

51

 

Hair Pins

 

5%

 

1.4.2010 to 30.4.2010
51 deleted w.e.f. 1.5.2010

52

 

Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti

4%

 

1.4.2005 to 31.1.2006

52.

 

Incense sticks commonly known as agarbatti, Dhoop, dhupkathi or dhupbatti

4%

 

1.2.2006 to 30.6.2009
52 Deleted we.f. 1.7.2009

53.

 

Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).

4%

 

1.4.2005 to 31.3.2010

53.

 

Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).

5%

 

1.4.2010 to 31.3.2016

53.

 

Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).

5.5%

 

1.4.2016 to date

53A.

 

Industrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any.

5%

 

1.4.2013 to 31.3.2016

 

53A.

 

Industrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any.

5.5%

 

1.4.2016 to date

 

54.

 

Industrial inputs and packing materials as may be notified, from time to time, by the State Government in the Official Gazette.

4%

 

1.4.2005 to 31.3.2010

 

54.

 

Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazette.

5%

 

1.4.2010 to 31.3.2016

 

54.

 

Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazette.

5.5%

 

1.4.2016 to date

 

55.

 

Iron and steel, that is to say,

4%

 

1.4.2005 to 30.4.2011
(i) pig iron, sponge iron and cast iron including ingots, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap;
(ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
(iii) skelp bars, tin bars, sheet bars, hoe bars and sleeper bars;
(iv) steel bars (rounds, rods, square flats, octagons and hexagons, plain and ribbed or twisted in coil form as well as straight lengths).;
(v) steel structurals,(angles, joints, channels, tees, sheet pilling sections, Z sections or any other rolled sections);
(vi) sheets, hoops, strips, and skelp, both black and galvansied, hot and cold rolled, plain and corrugated, in all qualities in straight lengths and in coil form as rolled and in revetted conditions;
(vii) plates both plain and chequered in all qualities;
(viii) discs, rings, forgings and steel castings;
(ix) tool, alloy and special steels of any of the above categories;
(x) steel melting scrap in all forms including steel skull turning and boring
(xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;
(xii) tin plate, both hot dipped and electrolytic and tin free plates;
(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails heavy and light crane rails;
(xiv) wheels, tyres, axles and wheel sets;
(xv) wire rods and wires-rolled, drawn, galvanized aluminized, tinned or coated such as by copper;
(xvi) defectives, rejects, cuttings or end pieces of any of the above categories
55. Iron and steel, that is to say, 5% 1.5.2011 to date
(i) pig iron, spong iron and cast iron including ingots, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap;
(ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
(iii) skelp bars, tin bars, sheet bars, hoe bars and sleeper bars;
(iv) steel bars (rounds, rods, square flats, octagons and hexagons, plain and ribbed or twisted in coil form as well as straight lengths).;
(v) steel structurals,(angles, joints, channels, tees, sheet pilling sections, Z sections or any other rolled sections);
(vi) sheets, hoops, strips, and skelp, both black and galvansied, hot and cold rolled, plain and corrugated, in all qualities in straight lengths and in coil form as rolled and in revetted conditions;
(vii) plates both plain and chequered in all qualities;
(viii) discs, rings, forgings and steel castings;
(ix) tool, alloy and special steels of any of the above categories;
(x) steel melting scrap in all forms including steel skull turning and boring
(xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;
(xii) tin plate, both hot dipped and electrolytic and tin free plates;
(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails heavy and light crane rails;
(xiv) wheels, tyres, axles and wheel sets;
(xv) wire rods and wires-rolled, drawn, galvanized aluminized, tinned or coated such as by copper;
(xvi) defectives, rejects, cuttings or end pieces of any of the above categories

55A

 

Tool, alloy and special steels of any of the categories, specified in clause (x) to clause (xv) of entry 55 of this Schedule, sold during the period commencing on the 1st April 2005 and ending on the 30th April 2011.

4%

 

1.4.2005 to 30.4.2011

 

55B

 

Tool, alloy and special steels of any of the categories, specified in clause (x) to clause (xv) of entry 55 of this Schedule, sold on or after the 1st May 2011.

5%

 

1.5.2011 to 31.3.2016

 

55B

 

Tool, alloy and special steels of any of the categories, specified in clause (x) to clause (xv) of entry 55 of this Schedule, sold on or after the 1st May 2011.

5.5%

 

1.4.2016 to date

 

56.

 

IT Products as may be notified by the State Government, from time to time.

4%

 

1.4.2005 to 31.3.2010

56.

 

IT Products as may be notified by the State Government from, time to time.

5%

 

1.4.2010 to 31.3.2016

56.

 

IT Products as may be notified by the State Government from, time to time.

5.5%

 

1.4.2016 to date

57.

 

Jute that is to say, the fiber extracted from plants belonging to the species Corchorus Capsularies and Corchorus oiltorius and the fiber known as mesta or bimli extracted from plants of the species Hibiscus Cannabinus and Hibiscus subdariffa-varaltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise.

4%

 

1.4.2005 to 30.4.2011

 

57.

 

Jute that is to say, the fiber extracted from plants belonging to the species Corchorus Capsularies and Corchorus oiltorius and the fiber known as mesta or bimli extracted from plants of the species Hibiscus Cannabinus and Hibiscus subdariffa-varaltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise.

 

5%

 

1.5.2011 to date

 

58

 

Kerosene oil sold through the Public Distribution System;

 

4%

 

1.4.2005 to 31.1.2008

58

 

(a) Kerosene oil sold through the Public Distribution System.

4%

 

1.2.2008 to 31.3.2010

(b) LPG for domestic use sold on or after 18th April 2006.

 

4%

 

18.4.2006 to 6.6.2008
(b) [deleted] w.e.f. 7.6.2008

58.

 

(a) Kerosene oil sold through the Public Distribution System;

5%

 

1.4.2010 to 7.7.2011

58.

 

(a) Kerosene oil sold through the Public Distribution System;

3%

 

8.7.2011 to date

 

(b) Liquefied Petroleum Gas for domestic use. 3% 1.4.2012 to date

59.

 

Knitting wool.

 

4%

 

1.4.2005 to 31.3.2010

59.

 

Knitting wool.

 

5%

 

1.4.2010 to 31.3.2016

59.

 

Knitting wool.

 

5.5%

 

1.4.2016 to date

60

 

Lac and Shellac.

 

4%

 

1.4.2005 to 31.1.2006

60

 

Lac, shellac and their products.

 

4%

 

1.2.2006 to 12.11.2006

60

 

Lac, shellac and their products sold on or after 1st April 2007.

4%

 

13.11.2006 to 31.3.2007
60 Deleted w.e.f. 1.4.2007

61.

 

Lignite.

 

4%

 

1.4.2005 to 31.3.2010

61.

 

Lignite.

 

5%

 

1.4.2010 to 31.3.2016

61.

 

Lignite.

 

5.5%

 

1.4.2016 to date

62.

 

Lime, lime stone, products of lime, dolomite

 

4%

 

1.4.2005 to 31.3.2010

62.

 

Lime, lime stone, products of lime, dolomite

 

5%

 

1.4.2010 to 31.3.2016

 

62.

 

Lime, lime stone, products of lime, dolomite

 

5.5%

 

1.4.2016 to date

63.

 

Maize gluten and maize germ oil.

 

4%

 

1.4.2005 to 30.4.2005
63 Deleted w.e.f. 1.5.2005

64.

 

Mixed PVC stabilizer

 

4%

 

1.4.2005 to 31.3.2010

64.

 

Mixed PVC stabilizer

 

5%

 

1.4.2010 to 31.3.2016

64.

 

Mixed PVC stabilizer

 

5.5%

 

1.4.2016 to date

65.

 

Napa Slabs (Rough flooring stones)

 

4%

 

1.4.2005 to 30.4.2005

65

 

Napa Slabs (Rough flooring stones) and Shahabadi stones.

 

4%

 

1.5.2005 to 31.3.2010

65

 

Napa Slabs (Rough flooring stones) and Shahabadi stones.

 

5%

 

1.4.2010 to 31.3.2016

65

 

Napa Slabs (Rough flooring stones) and Shahabadi stones.

5.5%

 

1.4.2016 to date

66.

 

Newars.

 

4%

 

1.4.2005 to 31.3.2010

66.

 

Newars.

 

5%

 

1.4.2010 to 31.3.2016

66.

 

Newars.

 

5.5%

 

1.4.2016 to date

67.

 

Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.

4%

 

1.4.2005 to 31.3.2010

 

67.

 

Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.

5%

 

1.4.2010 to 31.3.2016

 

67.

 

Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.

5.5%

 

1.4.2016 to date

 

68.

 

Oil seeds, that is to say:-

 

4%

 

1.4.2005 to 30.4.2011
(i) Groundnut or Peanut (Arachis hypogaea);
(ii) Sesamum or Til (Sesamum Orientale);
(iii) Cotton seed (Gossypium Spp.);
(iv) Soyabean (Glycine seja);
(v) Rapeseed and Mustard-
(1) Torta (Brassica Campestris var toria);
(2) Rai (Brassica Juncea);
(3) Jamba-Taramira (Eruca sativa);
(4) Sarson-Yellow and brown (Brassica campestris var sarson);
(5) Banarasi Rai or True Mustard (Brassica nigra);
(vi) Linseed (Linum usitissimum);
(vii) Castor (Ricinus communis);
(viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos nucifera)
(ix) Sunflower (Helianthus annus);
(x) Nigar seed (Guizotia abyssinica);
(xi) Neem, vepa (Azadirachta indica);
(xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca longifolia Syn. M. Longifolia);
(xiii) Karanja, Pongam, Honga (Pongamia Pinnata Syn. P. Glabra);
(xiv) Kusum (Schlechepa Olcosa, Syn. S. Trijuga);
(xv) Punna undi (Calophyllum, inophyllum);
(xvi) Kokum (Carcinia indica);
(xvii) Sal (Shorea robusta)
(xviii) Tung (Aleurites fordii and A. Montana)
(xix) Red Palm (Elaeis guinensis)
(xx) Safflower (Carthanus tinctorius)
68. Oil seeds, that is to say:-

5%

 

 

 

5%

1.5.2011 to date
(i) Groundnut or Peanut (Arachis hypogaea);
(ii) Sesamum or Til (Sesamum Orientale);
(iii) Cotton seed (Gossypium Spp.); 1.5.2011 to 31.3.2016
(iii) deleted w.e.f. 1.4.2016
(iv) Soyabean (Glycine seja); 5% 1.5.2011 to date
(v) Rapeseed and Mustard-
(1) Torta (Brassica Campestris var toria);
(2) Rai (Brassica Juncea);
(3) Jamba-Taramira (Eruca sativa);
(4) Sarson-Yellow and brown (Brassica campestris var sarson);
(5) Banarasi Rai or True Mustard (Brassica nigra);
(vi) Linseed (Linum usitissimum);
(vii) Castor (Ricinus communis);
(viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos nucifera)
(ix) Sunflower (Helianthus annus);
(x) Nigar seed (Guizotia abyssinica);
(xi) Neem, vepa (Azadirachta indica);
(xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca longifolia Syn. M. Longifolia);
(xiii) Karanja, Pongam, Honga (Pongamia Pinnata Syn. P. Glabra);
(xiv) Kusum (Schlechera Olcosa, Syn. S. Trijuga);
(xv) Punna undi (Calophyllum, inophyllum);
(xvi) Kokum (Carcinia indica);
(xvii) Sal (Shorea robusta)
(xviii) Tung (Aleurites fordii and A. Montana)
(xix) Red Palm (Elaeis guinensis)
(xx) Safflower (Carthanus tinctorius)

69.

 

Ores and minerals excluding sand

 

4%

 

1.4.2005 to 30.4.2005

69.

 

Ores and minerals.(***)

 

4%

 

1.5.2005 to 31.3.2010

69.

 

Ores and minerals.

 

5%

 

1.4.2010 to 31.3.2016

69.

 

Ores and minerals.

 

5.5%

 

1.4.2016 to date

70

 

Paper, news print, paper board and waste paper.

 

4%

 

1.4.2005 to 30.4.2005

70.

 

Paper, news print, paper board and waste paper, computer paper, stationery of all types, carbon paper and ammonia paper

4%

 

1.5.2005 to 31.1.2006

 

70.

 

(a) Paper, news print, paper board, waste paper,

4%

 

1.2.2006 to 31.3.2010
(b) All types of paper stationery for computer, carbon paper and ammonia paper

70

 

(a) Paper, news print, paper board, waste paper,

5%

 

1.4.2010 to 31.3.2015
(b) All types of paper stationery for computer, carbon paper, ammonia paper

70

 

Paper, as may be notified by the State Government from time to time in the Official Gazette.

5%

 

1.4.2015 to 31.3.2016

70

 

Paper, as may be notified by the State Government from time to time in the Official Gazette.

5.5%

 

1.4.2016 to date

71.

 

Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.

4%

 

1.4.2005 to 31.3.2010

 

71.

 

Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.

5%

 

1.4.2010 to 31.3.2016

 

71.

 

Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.

5.5%

 

1.4.2016 to date

 

72.

 

Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings

4%

 

1.4.2005 to 31.3.2010

72.

 

Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings

5%

 

1.4.2010 to 31.3.2016

72.

 

Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings

5.5%

 

1.4.2016 to date

73.

 

Pizza bread.

 

4%

 

1.4.2005 to 31.3.2010

73.

 

Pizza bread.

 

5%

 

1.4.2010 to 31.3.2016

73.

 

Pizza bread.

 

5.5%

 

1.4.2016 to date

74

 

Plastic footwear.

 

4%

 

1.4.2005 to 30.4.2005

74.

 

Plastic footwear (moulded); hawai chappals and straps thereof

4%

 

1.5.2005 to 30.6.200

74.

 

(a) Plastic footwear (moulded); hawai chappals and straps thereof;

4%

 

1.7.2009 to 31.3.2010

(b) Plastic mats (Chatai)

 

4%

 

1.7.2009 to 31.3.2010

74

 

(a) Plastic footwear (moulded), hawai chappals and straps thereof;

5%

 

1.4.2010 to 31.3.2016
(b) Plastic mats (Chatai)

74

 

(a) Plastic footwear (moulded), hawai chappals and straps thereof;

5.5%

 

1.4.2016 to date
(b) Plastic mats (Chatai)

75

 

Plastic granules, master batches.

 

4%

 

1.4.2005 to 30.4.2005

75.

 

Plastic granules, master batches, plastic powder and scrap.

4%

 

1.5.2005 to 31.3.2010

75.

 

Plastic granules, master batches, plastic powder and scrap.

5%

 

1.4.2010 to 31.3.2016

75.

 

Plastic granules, master batches, plastic powder and scrap.

5.5%

 

1.4.2016 to date

75A.

 

Poultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.

5%

 

1.4.2012 to 31.3.2016

 

75A.

 

Poultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.

5.5%

 

1.4.2016 to date

 

76.

 

Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.

4%

 

1.4.2005 to 31.3.2010

 

76.

 

Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.

5%

 

1.4.2010 to 31.3.2016

 

76.

 

Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.

5.5%

 

1.4.2016 to date

 

77.

 

Printing ink excluding toner and cartridges

 

4%

 

1.4.2005 to 30.4.2005

77.

 

Printing ink and Writing ink excluding toner and cartridges.

 

4%

 

1.5.2005 to 31.3.2010

 

77.

 

Printing ink and Writing ink excluding toner and cartridges.

5%

 

1.4.2010 to 31.3.2016

77.

 

Printing ink and Writing ink excluding toner and cartridges.

5.5%

 

1.4.2016 to date

78

 

Processed salt.

 

4%

 

1.4.2005 to 30.4.2005
78 Deleted w.e.f. 1.5.2005

79.

 

Pulp of bamboo, wood and paper.

 

4%

 

1.4.2005 to 31.3.2010

79.

 

Pulp of bamboo, wood and paper.

 

5%

 

1.4.2010 to 31.3.2016

79.

 

Pulp of bamboo, wood and paper.

 

5.5%

 

1.4.2016 to date

79A

 

Pyrolysis oil made from plastic scrap and organic waste.

 

5.5%

 

1.4.2016 to date

80.

 

Rail coaches, engines and wagons.

 

4%

 

1.4.2005 to 30.4.2005

80.

 

Rail coaches, engines and wagons and parts thereof.

 

4%

 

1.5.2005 to 31.3.2010

80

 

Rail coaches, engines and wagons and parts thereof.

 

5%

 

1.4.2010 to 31.3.2016

80

 

Rail coaches, engines and wagons and parts thereof.

 

5.5%

 

1.4.2016 to date

81

 

Readymade garments and other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.

4%

 

1.4.2005 to 30.4.2005

 

81.

 

(a) Readymade garments.

 

4%

 

1.5.2005 to 31.3.2010
(b) other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.

81

 

(a) Readymade garments.

5%

 

1.4.2010 to 31.3.2016
(b) other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.
81 (a) Readymade garments. 5.5% 1.4.2016 to date
(b) other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.

82.

 

Renewable energy devices and spare parts as may be notified, from time to time, by the State Government in the Official Gazette.

4%

 

1.4.2005 to 31.10.2008

 

82.

 

Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof

4%

 

1.11.2008 to 31.3.2010

 

82.

 

Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof.

5%

 

1.4.2010 to 31.3.2016

 

82.

 

Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof.

5.5%

 

1.4.2016 to date

 

82A.

 

Ribbon , Bow and Kajal.

 

5%

 

1.4.2012 to 31.3.2016

82A.

 

Ribbon , Bow and Kajal.

 

5.5%

 

1.4.2016 to date

82B

 

Repossessed motor vehicles, sold by banks and financial institutions, on which entry tax or, as the case may be, sales tax, has been paid at an earlier stage in the State.

5.5%

 

1.4.2016 to date

 

83.

 

Roasted pulses including gram.

 

4%

 

1.4.2005 to 30.4.2005

83.

 

Roasted or fried pulses including gram.

 

4%

 

1.5.2005 to 31.1.2006

83.

 

Roasted or fried pulses including gram except when served for consumption

4%

 

1.2.2006 to 31.3.2010

83.

 

Roasted or fried pulses including gram except when served for consumption.

5%

 

1.4.2010 to 31.7.2014

83

 

(a) Roasted pulses, other than roasted gram and dalwa specified in sub-entry (b) of entry 39 of Schedule A, except when served for consumption;

5%

 

1.8.2014 to 31.3.2016

 

(b) Fried pulses including fried gram, except when served for consumption

83

 

(a) Roasted pulses, other than roasted gram and dalwa specified in sub-entry (b) of entry 39 of Schedule A, except when served for consumption;

5.5%

 

1.4.2016 to date

 

(b) Fried pulses including fried gram, except when served for consumption

83A.

 

Rock Salt

 

5%

 

1.4.2012 to 31.3.2016

83A.

 

Rock Salt

 

5.5%

 

1.4.2016 to date

84.

 

Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades.

4%

 

1.4.2005 to 31.3.2010

84.

 

Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades.

5%

 

1.4.2010 to 31.3.2016

84.

 

Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades.

5.5%

 

1.4.2016 to date

85.

 

Safety matches.

 

4%

 

1.4.2005 to 31.3.2010

85.

 

Safety matches.

 

5%

 

1.4.2010 to 31.3.2016

85.

 

Safety matches.

 

5.5%

 

1.4.2016 to date

85A

 

Safety Helmets.

 

5%

 

1.4.2012 to 31.3.2016

85A

 

Safety Helmets.

 

5.5%

 

1.4.2016 to date

86

 

Seeds other than seeds of cereals and pulses

 

4%

 

1.4.2005 deleted
86 Deleted w.e.f.1.4.2005

87.

 

Sewing machines.

 

4%

 

1.4.2005 to 30.4.2005

87.

 

Sewing machines and parts, components and accessories thereof.

4%

 

1.5.2005 to 31.1.2006

87.

 

Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.

4%

 

1.2.2006 to 31.3.2010

 

87.

 

Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.

5%

 

1.4.2010 to 31.3.2016

 

87.

 

Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.

5.5%

 

1.4.2016 to date

 

88.

 

Ship and other water vessels.

 

4%

 

1.4.2005 to 31.3.2010

88.

 

Ship and other water vessels.

 

5%

 

1.4.2010 to 31.3.2016

88.

 

Ship and other water vessels.

 

5.5%

 

1.4.2016 to date

89

 

Skimmed milk powder.

 

4%

 

1.4.2005 to 30.4.2005

89

 

Skimmed milk powder and UHT milk.

 

4%

 

1.5.2005 to 31.1.2006
89. (a) Milk powder including skimmed milk powder,

4%

 

1.2.2006 to 31.3.2010
(b) UHT milk,
(c) Condensed milk whether sweetened or not, when sold on or after 1st April 2005,

4%

 

1.4.2005 to 31.3.2010
(d) Milk containing any ingredient and sold under a brand name,when sold on or after 1st April 2005,

4%

 

1.4.2005 to 31.3.2010
Explanation:- UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption.
(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.

4%

 

8.8.2006 to 31.3.2010

 

89

 

(a) Milk powder including skimmed milk powder,

5%

 

1.4.2010 to 31.3.2016

 

(b) UHT milk,
(c) Condensed milk whether sweetened or not, when sold on or after 1st April 2005,
(d) Milk containing any ingredient and sold under a brand name,when sold on or after 1st April 2005,
Explanation:- UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption.
(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.

89

 

(a) Milk powder including skimmed milk powder,

 

5.5%

 

1.4.2016 to date
(b) UHT milk,
(c) Condensed milk whether sweetened or not, when sold on or after 1st April 2005,
(d) Milk containing any ingredient and sold under a brand name,when sold on or after 1st April 2005,
Explanation:- UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption.
(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.

90.

 

Solvent oils other than organic solvent oil

 

4%

 

1.4.2005 to 31.3.2010

90.

 

Solvent oils other than organic solvent oil

 

5%

 

1.4.2010 to 31.3.2016

90.

 

Solvent oils other than organic solvent oil

 

5.5%

 

1.4.2016 to date

91.

 

Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry Chillies.

4%

 

1.4.2005 to 30.4.2005

91

 

(a) Spices of all varieties and forms including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;

4%

 

1.5.2005 to 31.1.2006

 

(a) Subject to clause (b) spicesincluding cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;

4%

 

1.2.2006 to 31.3.2010
(b) for the periods starting on or after 1st April 2006,-

4%

 

Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.
(b) for the periods starting on or after 1st October 2006

4%

 

Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.
(b) for the periods starting on or after 1st April,2010

4%

 

Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.

91

 

Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seed.

5%

 

1.4.2010 to 31.3.2016
Explanation: For the purposes of this entry, as it stood from time to time, “spices” shall include spices in all forms, varieties and mixtures of any of the spices.

1.4.2005 to 31.3.2016

 

91

 

Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seed.

5.5%

 

1.4.2016 to date
Explanation: For the purposes of this entry, as it stood from time to time, “spices” shall include spices in all forms, varieties and mixtures of any of the spices.

1.4.2005 to date

 

92.

 

Sports goods excluding apparels and footwear

 

4%

 

1.4.2005 to 31.3.2010

92.

 

Sports goods excluding apparels and footwear.

 

5%

 

1.4.2010 to 31.3.2016

92.

 

Sports goods excluding apparels and footwear.

 

5.5%

 

1.4.2016 to date

93.

 

Starch and Tapioca

 

4%

 

1.4.2005 to 30.4.2005

93.

 

Starch , sago and Tapioca.

 

4%

 

1.5.2005 to 31.3.2010

93.

 

Starch, sago and Tapioca.

 

5%

 

1.4.2010 to 31.3.2016

93.

 

Starch, sago and Tapioca.

 

5.5%

 

1.4.2016 to date

94

 

Sweetmeats and farsan

 

4%

 

1.4.2005 to 30.4.2005
94 (a) Sweetmeats 4% 1.5.2005 to 31.1.2006
(b) Varieties of farsan as may be notified, from time time, by the State Government in the Official Gazette.

94.

 

(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak except when served for consumption excluding ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,

4%

 

1.2.2006 to 31.3.2010

 

(b) Varieties of farsan as may be notified from time time by the State Government in the Official Gazette, except when served for consumption.

94

 

(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak but except when served for consumption excluding ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,

5%

 

1.4.2010 to 31.3.2016

 

(b) Varieties of farsan as may be notified, from time time, by the State Government in the Official Gazette, except when served for consumption.

(c) Vada Pav

 

5%

 

1.5.2011 to 31.3.2016

94

 

(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak but except when served for consumption excluding ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,

5.5%

 

1.4.2016 to date

 

(b) Varieties of farsan as may be notified, from time time, by the State Government in the Official Gazette, except when served for consumption.

(c) Vada Pav

 

5.5%

 

1.4.2016 to date

95

 

Tamarind

 

4%

 

1.4.2005 31.3.2010
95 Deleted w.e.f. 1.4.2010

96

 

Tractors, threshers, harvesters and attachments and parts, thereof.

4%

 

1.4.2005 to 30.4.2005

96

 

Tractors (being agricultural tractors) trailers and trolleys (being agricultural trailers and trolleys)harvesters, attatchments, parts, components, accessories and tyres and tubes thereof.

4%

 

1.5.2005 to 31.1.2006

 

96

 

(a) Tractors, trailers and trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.

4%

 

1.2.2006 to 31.3.2010

 

(b) When sold on or after 1st April, 2005, threshers and attachments, parts, components, accessories, tyres and tubes thereof.

96

 

(a) Tractors, trailers, trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.

5%

 

1.4.2010 to 31.3.2016

 

(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.

96

 

(a) Tractors, trailers, trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.

5.5%

 

1.4.2016 to date

 

(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.

97

 

Transformers.

 

4%

 

1.4.2005 to 31.1.2006

97.

 

Transformers and components and parts thereof.

 

4%

 

1.2.2006 to 31.3.2010

97.

 

Transformers and components and parts thereof.

 

5%

 

1.4.2010 to 31.3.2016

97.

 

Transformers and components and parts thereof.

 

5.5%

 

1.4.2016 to date

98.

 

Transmission towers.

 

4%

 

1.4.2005 to 31.3.2010

98.

 

Transmission towers.

 

5%

 

1.4.2010 to 31.3.2016

98.

 

Transmission towers.

 

5.5%

 

1.4.2016 to date

99

 

Umbrella except garden umbrella.

 

4%

 

1.4.2005 to 31.1.2006

99.

 

(a) Umbrella except garden umbrella,

4%

 

1.2.2006 to 31.3.2010
(b) Components, parts and accessories of umbrella except garden umbrella.

99

 

(a) Umbrella except garden umbrella,

5%

 

1.4.2010 to 31.3.2012
(b) Components, parts, and accessories of umbrella except garden umbrella.

99

 

(a) Umbrella and Raincoat excluding garden umbrella,

5%

 

1.4.2012 to 31.3.2016
(b) Components, parts, and accessories of umbrella except garden umbrella.

99

 

(a) Umbrella and Raincoat excluding garden umbrella,

5.5%

 

1.4.2016 to date
(b) Components, parts, and accessories of umbrella except garden umbrella.

100.

 

Vanaspati (Hydrogenated vegetable oil)

 

4%

 

1.4.2005 to 31.3.2010

100.

 

Vanaspati (Hydrogenated vegetable oil)

 

5%

 

1.4.2010 to 31.3.2016

100.

 

Vanaspati (Hydrogenated vegetable oil)

 

5.5%

 

1.4.2016 to date

101.

 

Varieties of sugar, tobacco, textile and textile articles as may be notified, from time to time, by the State Government in the Official Gazette.

4%

 

1.4.2005 to 31.3.2010

 

101

 

(a) Fabrics and sugar as defined from time to time, in section 14 of the Central Sales Tax Act, 1956;

4%

 

1.4.2010 to 30.4.2011
(a) Fabrics and Sugar as defined from time to time, in section 14 of the Central Sales Tax Act, 1956;

5%

 

1.5.2011 to date

 

(b) Varieties of Textile and Textile Articles;

 

5%

 

1.4.2010 to 31.3.2016
as may be notified from time to time by the State Government in the Official Gazette.

(b) Varieties of Textile and Textile Articles;

 

5.5%

 

1.4.2016 to date
as may be notified from time to time by the State Government in the Official Gazette.

102.

 

Vegetable oil including gingili oil, castor oil and bran oil.

 

4%

 

1.4.2005 to 31.3.2010
102 Vegetable oil including gingili oil, castor oil and bran oil. 5% 1.4.2010 to date
102 deleted w.e.f. 1.4.2016

103

 

Windmill for water pumping and for generation of electricity.

4%

 

1.4.2005 to 31.1.2006

103

 

Windmill for water pumping and for generation of electricity and its components, parts and accessories.

4%

 

1.2.2006 to 31.3.2010

103.

 

Windmill for water pumping and for generation of electricity and its components, parts and accessories.

 

5%

 

1.4.2010 to 31.3.2016

 

103.

 

Windmill for water pumping and for generation of electricity and its components, parts and accessories.

5.5%

 

1.4.2016 to date

104

 

Writing instruments including refills.

 

4%

 

1.4.2005 to 30.4.2005

104

 

(a) Writing instruments, ball point pens, felt tipped and other porus-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;

4%

 

1.5.2005 to 31.3.2010

 

(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.

104

 

(a) Writing instruments, ball point pens, felt tipped and other porustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;

5%

 

 

 

 

 

5.5%

 

1.4.2010 to 31.3.2016

 

 

 

 

1.4.2016 to date

 

(a) Writing instruments, ball point pens, felt tipped and other porustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;
(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.

5%

 

1.4.2010 to 31.3.2016

 

(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.

5.5%

 

1.4.2016 to date

 

( c )Writing boards or writing pads, drawing boards, black boards, green boards, white boards, examination pads, foot rulers, erasers, glitter pens, sketch pens, staplers, pencil leads, oil pastels, drawing charcoals and envelopes;

5%

 

1.4.2012 to 31.3.2016

 

( c )Writing boards or writing pads, drawing boards, black boards, green boards, white boards, examination pads, foot rulers, erasers, glitter pens, sketch pens, staplers, pencil leads, oil pastels, drawing charcoals, pencil box, gum, glue sticks, stapler pins, tape dispensers, dusters, files and envelopes;

5.5%

 

1.4.2016 to date

 

105

 

Zari and embroidery materials of gold, silver and gilded metal, badla and kasab.

4%

 

1.4.2005 to 31.1.2008

105

 

Embroidery or Zari material that is to say,

 

4%

 

1.2.2008 to 30.6.2009
(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) glass beads; (xii) badla (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles.

105

 

Embroidery or Zari material that is to say,

4%

 

1.7.2009 to 31.3.2010
(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles.

105

 

Embroidery or Zari material that is to say,

5%

 

1.4.2010 to 31.3.2016
(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles.

105

 

Embroidery or Zari material that is to say,

5.5%

 

1.4.2016 to date
(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles.

106

 

Coconut in shell and separated Kernel of coconut including Kopra

4%

 

1.4.2005 to 30.4.2005

106

 

(a) Kopra

 

4%

 

1.5.2005 to 31.3.2010
(b) Coconut in shell and separated Kernel of coconut (excluding Kopra) sold during the period starting on or after 1st April 2006

4%

 

1.4.2006 Effect date extended

 

(b) Coconut in shell and separated Kernel of coconut (excluding Kopra) sold during the period starting on or after 1st April 2010

4%

 

106 Deleted w.e.f. 1.4.2010
107 (1) Animal hair other than raw wool;

4%

 

1.5.2005 to 31.3.2010
(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
(3) Coal tar;
(4) Combs,
(5) Cups and glasses of paper or plastic;
(6) Feeding bottles and nipples;
(7) Goods specified below supplied to foreign going ships.–
a) marine lubricants and indigenous marine paints,
b) food stuff and food provisions of all kinds,
c) alcoholic and non alcoholic beverages,
d) bunker oil,
(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;
(9) Porcelain insulators,
(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers;
(11) (a) Semi processed or processed fruits, vegetables, meat, poultry and fish whether or not sold in sealed containers or in a frozen state;

4%

 

1.5.2005 to 31.1.2006

 

(b) Fruit, jams, jelly, cottage cheese (paneer), pickles, sauces, porridge, marmalade, preserved fruits, honey, fruit squash, paste, fruit drink, fruit juice, squashes, syrups, cordials;
(c) Raw sea food, raw meat, fruits and vegetables, when sold in a frozen state, or in a sealed container;
(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;

4%

 

1.2.2006 to 31.3.2010

 

(b) Fruits and vegetables when sold in frozen state or in sealed container,
(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs and shrimps, whether or not sold in frozen state or in sealed container,
(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
(f) Foods stuffs and food provisions of all kinds including raw, semi-cooked or semi processed foods,ready to mix and ready to cook preparations excluding ready to serve foods.

4%

 

1.2.2006 to 31.1.2008

 

(f) deleted w.e.f. 1.2.2008.

 

4%

 

 

4%

 

 

1.2.2008 to 31.3.2010

 

1.2.2006 to 31.3.2010

Explanation.—The items referred to in clause (a) to (e) will not be covered by the scope of this entry when those are served for consumption.
(g) Powders, tablets, cubes, crystals and other solids or liquids from which non-alcoholic beverages and soups are prepared.

(12) Silica Sand meant for use in construction;

 

4%

 

1.5.2005 to 7.8.2006
(12) Silica Sand

4%

 

8.8.2006 to 31.3.2010
(13) Tamarind seed and powder thereof;

4%

 

1.5.2005 to 31.3.2010
(14) Toys and games excluding electronic toys and electronic games;
(15) Wax candles;
107 (1) Animal hair other than raw wool;

5%

 

1.4.2010 to 31.3.2016
(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
(2A) Capital goods and parts and components thereof, as may be notified by the State Government, from time to time, in the Official Gazette, when sold to the Departments of State or, as the case may be, the Central Government.

1.8.2014 to 31.3.2016

 

(3) Coal tar; 1.4.2010 to 31.3.2016
(4) Combs,
(5) Cups and glasses of paper or plastic;
(6) Feeding bottles and nipples;
(7) Goods specified below supplied to foreign going ships.–
a) marine lubricants and indigenous marine paints,
b) food stuff and food provisions of all kinds,
c) alcoholic and non alcoholic beverages,
d) bunker oil,
(7A) Ladies hand bags and ladies purses 1.4.2015 to 31.3.2016
(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;

1.4.2010 to 31.3.2016

 

(9) Porcelain insulators,
(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers
(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;
(b) Fruits and vegetables when sold in frozen state or in sealed container,
(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs, and shrimps, whether or not sold in frozen state or in sealed container,
(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
(f) Raw, semi cooked, semi processed, readymix and ready to cook food preparations, sold in sealed containers excluding ready to eat food and those covered by clause (a) to clause(e) above

1.4.2012 to 31.3.2016

 

Explanation.—The items referred to in clause (a) to (f) will not be covered by the scope of this entry when those are served for consumption.
(g) Powders, tablets, cubes, crystals and other solids or liquids from which non-alcoholic beverages and soups are prepared.

1.4.2010 to 31.3.2013

 

(g) (deleted) w.e.f. 1.4.2013
(12) Silica Sand 1.4.2010 to 31.3.2016
(14) Toys and games excluding electronic toys and electronic games;
(15) wax candles;

107

 

(1) Animal hair other than raw wool;

5.5%

 

1.4.2016 to date
(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
(2A) Capital goods and parts and components thereof, as may be notified by the State Government, from time to time, in the Official Gazette, when sold to the Departments of State or, as the case may be, the Central Government.
(3) Coal tar;
(4) Combs,
(5) Cups and glasses of paper or plastic;
(6) Feeding bottles and nipples;
(7) Goods specified below supplied to foreign going ships.–

a) marine lubricants and indigenous marine paints,

 

b) food stuff and food provisions of all kinds,
c) alcoholic and non alcoholic beverages,
d) bunker oil,
(7A) Ladies hand bags and ladies purses
(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;
(9) Porcelain insulators,
(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers;
(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;
(b) Fruits and vegetables when sold in frozen state or in sealed container,
(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs, and shrimps, whether or not sold in frozen state or in sealed container,
(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
(f) Raw, semi cooked, semi processed, readymix and ready to cook food preparations, sold in sealed containers excluding ready to eat food and those covered by clause (a) to clause(e) above
Explanation.—The items referred to in clause (a) to (f) will not be covered by the scope of this entry when those are served for consumption.
(g) Processed, semi-processed, semi-cooked, ready-mix, ready to eat, shelled sweet corn, whether or not sold ,-
(i) in a frozen state, or
(ii) in a sealed container, or
(iii) under a brand name
except when served for consumption.
(12) Silica Sand
(13) Tamarind seed and powder thereof;
(14) Toys and games excluding electronic toys and electronic games;
(15) Wax candles;
108 (a) Dry fruits including raisins and currants; 4%
(b) Tea in leaf or powder form including instant tea
sold during the period starting from the 1st May 2005 and ending on 31st March 2006.
108 (a) Dry fruits including raisins and currants; 4%
(b) Tea in leaf or powder form including instant tea.
sold during the period from the 1st May, 2006 to 30th September 2006 :-
108 (a) Dry fruits including raisins and currants; 4%
(b) Tea in leaf or powder form including instant tea.
sold during the period starting on 1st May, 2006 to 31st March 2008:-

108

 

(1) (a) Dry fruits including raisins and currants;

4%

 

(b) Tea in leaf or powder form including instant tea
sold during the period starting on 1st April 2008 and ending on 31st March 2010
(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2009.

4%

 

(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010

4%

 

3) Wood free plain and pre-laminated particle board covered under Tariff item 4410.90.10 and 4410.90.90 of the Central Excise Tariff Act, 1985 with BIS specification IS-3087 or IS-12823, having logo ?ECOMARK‘ obtained from BIS.

4%

 

1.10.2008 to 31.3.2010

 

108

(1) (a) Raisins and Currants;

 

5%

 

1.4.2010 to 31.5.2010
(a) deleted w.e.f. 1.6.2010
(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2010 and ending on 31st March 2011 or the date on which the Goods and Services Tax Act shall come into force.

5%

 

(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2012.

5%

 

(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2013.

5%

 

(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2014.

5%

 

(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2015.

5%

 

(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2016.

5%

 

(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010
3) Wood free plain and pre-laminated particle board covered under Tariff item 4410.90.10 and 4410.90.90 of the Central Excise Tariff Act, 1985 with BIS specification IS-3087 or IS-12823, having logo ?ECOMARK‘ obtained from BIS.

5%

 

1.4.2010 to 31.3.2015

 

108

 

(1) (b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2017.

5.5%

 

(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010

5%

 

108A

 

Dry fruits excluding cashew kernels and cashew nuts and those to which entry 59 of SCHEDULE A applies.

5%

 

1.5.2011 to 31.3.2012

108A

 

Dry fruits excluding raisins and currants.

 

5%

 

1.4.2012 to 31.3.2016

108A

 

Dry fruits excluding raisins and currants.

 

5.5%

 

1.4.2016 to date

109

 

Papad, except when served for consumption sold on or after 1st May 2006.

4%

 

109 Deleted w.e.f. 1.4.2010

110

 

Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.

4%

 

1.7.2009 to 31.3.2010

110

 

Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.

5%

 

1.4.2010 to 31.3.2016

110

 

Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.

5.5%

 

1.4.2016 to date

111

 

Compact Fluorescent Lamps.

 

4%

 

1.7.2009 to 31.3.2010

111

 

Compact Fluorescent Lamps

 

5%

 

1.4.2010 to 31.3.2015

111

 

Compact Fluorescent Lamps and LED bulbs

 

5%

 

1.4.2015 to 31.3.2016

111

 

Compact Fluorescent Lamps, LED bulbs and LED tube lights.

5.5%

 

1.4.2016 to date

112

 

LPG Stoves for domestic use; parts, components and accessories thereof.

4%

 

1.7.2009 to 31.3.2010

112

 

LPG Stoves for domestic use; parts, components and accessories thereof.

5%

 

1.4.2010 to 31.3.2016

112

 

LPG Stoves for domestic use; parts, components and accessories thereof.

5.5%

 

1.4.2016 to date

113

 

Cotton ginning and pressing machinery covered by sub-heading 8445 19 10 of Central Excise Tariff Act, 1985( 5of 1986).

4%

 

1.7.2009 to 31.3.2010

 

113

 

Cotton ginning and pressing machinery covered by sub-heading 8445 19 10 of Central Excise Tariff Act, 1985(5 of 1986)

5%

 

1.4.2010 to 31.3.2016

 

113

 

Cotton ginning and pressing machinery covered by sub-heading 8445 19 10 of Central Excise Tariff Act, 1985(5 of 1986)

5.5%

 

1.4.2016 to date

114

 

Composting Machinery

 

4%

 

1.7.2009 to 31.3.2010

114

 

Composting Machinery

 

5%

 

1.4.2010 to 31.3.2016

114

 

Composting Machinery

 

5.5%

 

1.4.2016 to date

115

 

Vehicles Operated on Battery or Solar power

 

5%

 

1.5.2010 to 31.3.2016

115

 

Vehicles Operated on Battery or Solar power

 

5.5%

 

1.4.2016 to date

116

 

Adult diapers and sanitary napkins

 

5%

 

1.4.2012 to 31.3.2016

116

 

Adult diapers and sanitary napkins

 

5.5%

 

1.4.2016 to date

 

Comments

  1. says

    We are traders in Cutting Tools made out of High Speed Steel . Which includes Drill Bits, Reamers, Cutters, Taps, of various sizes. Some traders are charging 5.5% VAT. While we are charging 12.5% VAT as we are not aware of the exact Rate of VAT. Can you please help us by informing the exact rate of VAT.
    Regards
    Sanjay Shah

  2. Rajendra Dhawan says

    I would like to know the MVAT rate for EPS beans or EPS scrap beans.(EPS stands for Extruded Polystyrene or Thermocol) and the schedule of the same.

  3. Tarun Kanti Das says

    We are a co-operative housing society in w. bengal. Want to purchase passenger elevator for our building from a manufacturer located in pune. Please intimate the full rate of VAT in inter-state sales.

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