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Sr. no.
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Description of goods
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Rate of tax
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1
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; & nbsp; &nb sp; ; 2
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; & nbsp; 3
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1
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Agricultural implements to which entry 1 in schedule I does not apply and agricultural machinery
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Four paise in the rupee
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2
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Bamboo, whether whole or split and articles made of Bamboo.
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Four paise in the rupee
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3
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Bearings of all types, including ball-bearing, roller bearings, taper bearing and niddle roller bearings and spare parts and components thereo
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Four paise in the rupee
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4
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Beltings
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Four paise in the rupee
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5
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Betel nut and Arecanut powder
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Four paise in the rupee
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6
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Bicycles, tricycles, cycle rickshaws, pedal rickshaws, and cycles combination and & accessories and parts thereof
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Four paise in the rupee
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6A.
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Biscuites (unbranded)
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Four paise in the rupee
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7
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Bolts and nuts,screws and fastners
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Four paise in the rupee
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8
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Bone meal
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Four paise in the rupee
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9
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9***)
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Four paise in the rupee
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10
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(i) Bricks of all kinds including fly ash bricks, refractory bricks and hollow block bricks
(ii) Roofing tiles known as Manglori Nalia.
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Four paise in the rupee
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11
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Buckets, drums, trunks, Ghamela and Tagara made of GP sheets or CR Sheets
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Four paise in the rupee
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12
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(*****)
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Four paise in the rupee
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13
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(i) Bullion and specie, gold, silver, and other precious metals.
(ii) Articles or jewellery made of gold or silver or both or of other precious metals (studded or not studded with precious stones or pearls whether real, artificial or cultured)
(iii) Precious stones, semi-precious stones and pearls of all types
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One paise in the rupee
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14
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Candle made of wax
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Four paise in the rupee
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15
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(*****)
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Four paise in the rupee
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16
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Castings or Cast Iron casting.
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Four paise in the rupee
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17
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Caustic soda and silicate of soda
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Four paise in the rupee
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18
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(***)
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Four paise in the rupee
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19
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Chemical fertilizers of all types.
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Four paise in the rupee
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19A
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Cigarette made from tobacco.
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Twenty seven and a half paise in the rupee
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20
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(i) Coal including coke in all its forms but excluding charcoal
(ii) Fly ash of coal
(iii) Coal gas
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Four paise in the rupee
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21
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Coir and coir products excluding coir mattresses
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Four paise in the rupee
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22
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Coffee beans and seeds, cocoa pods, green tea leaf and Chicory tubers or chicory roots whether cut or dried or processed.
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Four paise in the rupee
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23
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Communications equipment such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc
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Four paise in the rupee
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24
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(i) Cotton, that is to say, all kinds of cotton (indigenous or imported), in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise.
(ii) Cotton waste
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Four paise in the rupee
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25
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Country liquors that is all liquors other than foreign liquors manufacture in India and foreign liquors that is potable foreign liquors brought into or manufactured in India including spirit, wines and fermented liquors
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Sixty paise in the rupee
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26
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Crucibles
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Four paise in the rupee
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27
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Crude oil, that is to say, crude petroleum oil and crude oils obtained from bituminous materials such as the 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, -
(i) Decantation,
(ii) de-salting
(iii) dehydration,
(iv) stabilisation in order to normalise the vapour pressure
(v) elimination of very light fraction with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure
(vi) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes
(vii) any other minor process (including addition of purpoint depressants or flow improvers) which does not change the essential character of the substance.
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Four paise in the rupee
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28
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Drilling rigs of all types and spare parts and accessories thereof.
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Four paise in the rupee
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28A
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(i) Drugs, medicines and vaccines including bulk drug but excluding-
(a) food and dietary supplements including foods for special dietary uses.
(b) cosmetics and toilet preparations including tooth paste, tooth powder, hair oil, face and body lotions and cream, soaps.
(ii) Medical equipments, devices and implants as may be specified by the State Government by notification In the Official Gazette.
(iii) Bandages, dressings, syringes, medicated ointments manufactured or imported into India, stocked, distributed or sold under the licence granted under the Drugs and Cosmetics Act, 1940.(Link to be crearted)
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Four paise in the rupee
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29
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Dyes
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Four paise in the rupee
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30
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(i) Edible oils,
(ii) Washed cotton seed oils
(iii) Vegetable non-essential oils,
(iv) Hydrogenated vegetable oils including vanaspati
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Four paise in the rupee
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31
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Electrodes
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Four paise in the rupee
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32
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Fabrics of all types to which entry 21A in Schedule I does not apply
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Four paise in the rupee
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32A.
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Ghee
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Four paise in the rupee
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32B.
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(i) Granules and resins of plastic including HDPE, LDPE, LLDPE, PVC, PP
(ii) PVC Stabilizer.
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Four paise in the rupee
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33
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Herb, bark, dry plant, dry root, commonly known as jadi booti.
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Four paise in the rupee
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34
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Hides and skins whether in row or dressed state
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Four paise in the rupee
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34A
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Honey
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Four paise in the rupee
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35
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Hose pipes.
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Four paise in the rupee
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36
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Hosiery goods.
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Four paise in the rupee
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37
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Husk including groundnut husk.
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Four paise in the rupee
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38
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Ice
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Four paise in the rupee
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39
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Imitation jewellry
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Four paise in the rupee
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40
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Incense sticks commonly known as, agarbatti, Padi, Dhoop or dhupbatti and Loban
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Four paise in the rupee
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41
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Incorporeal goods or intangible goods, that is to say , copyright, patent, Trade marks, Brand name, Import Licence, Goodwill, Technical know how, export permit or quota, DEPB, carbon credit,
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Four paise in the rupee
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42
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Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibers cables and speciality communication cables).
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Four paise in the rupee
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42A
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Industrial inputs or agricultural inputs as may be specified by the State Government by notification the in the Official Gazette.(Link to be created)
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43
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Iron and steel, that is to say –
(i)pig iron and cast iron including ingot, moulds, bottom plates, iron scrap, cast iron scrap, runner 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, squares, flats octagons and hexagons, plan and ribbed or twisted, in coil form as well as straight lengths)
(v)Steel structurals, (angles, joints, channels, tees, sheet pilting sections Z sections or any other rolled sections.
(vi)Sheets, hoops, strips, and skelp, both black and galvanised, hot and cold rolled, plain or corrugated in all qualities in straight lengths and in coil form as rolled and in rivetted conditions
(vii)Plates both plain and chequerred in all qualities
(viii)Discs, rings, forgings and Steel-castings
(ix)Tool, alloy and special steel of any of the above categories
(x)Steel melting scrap in all forms including steel skull, turnings and borings
(xi)Steel tubes, both welded and seamless of all diameters and lengths, including tube fittings,
(xii)Tin-plates both hot dipped and electrolytic and tin free plates, (xiii)Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates crossing sleeper and pressed steel
(xiv) Sleepers rail- heavy and light crane rails
(xv) Wheels, tyres, axles and wheel seats
(xvi) Wire rods and wire-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper
(xvii) Defective, rejects, cuttings or end pieces of any of the above categories
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Four paise in the rupee
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44
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Iron powder
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Four paise in the rupee
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45
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IT products as may be specified by the State Government by notification in the Official Gazette (Link to be created )
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Four paise in the rupee
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45A
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(1) Jari thread and embroidery materials of gold, silver and gilded metal including badla, kasab,champa,gota and fulthappa,
(2) Jari materials that is to say badla, kasab,champa,gota and fulthappa not containing gold or silver metal
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Four paise in the rupee
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46
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Jute that is to say the fibre extracted from plants belonging to the species corchorous Capsularies and corchorous olitorous and the fibre known as mesta or bimli extracted from plants or the species hibiscus cannapinus and hibiscus sadarifavar altissima (and the fibre known as sunn, sunn-hemp extracted from plants of the species Crotalaria juncea) whether baled or otherwise.
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Four paise in the rupee
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46A.
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Kerosene sold through the Public Distribution System
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Four paise in the rupee
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46B.
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Kerosene
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Twenty-five paise in the rupee
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47
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(****)
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Four paise in the rupee
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48
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(i) Kirana and spices of all varieties and forms, as may be specified by the notification, including Amchur, Ajma (Ajwa), Asalia, Coconut copra, Dry fruits, Isabgul, Kalingada seeds, Khas khas (red poppy seeds), Jira (Cumin seeds), Variali (aniseeds), Methi (fengru seeds), Suva, Dhana, dhana dal, and Pepper and spices,
(ii) Processed fruits, processed vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice
(iii) Following goods, when sold in sealed packages under a brand:-
(a)Flours of cereals and pulses in all forms other than wheat flour
(b) Powder of chillies, tamarind of turmeric or powder of any other Masala
(c) Farsan that is to say eatables (other than sweet preparations)
(d) Meat, Fish and all Sea food
(e) (*****) (Linkto be created )
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Four paise in the rupee
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48A
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Lignite
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Twenty paise in the rupee
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49
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Linear Alkyl Benzene (L.A.B.)
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Four paise in the rupee
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49A
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Low Sulphur heavy stock (LSHS)
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Fifteen paise in the rupee
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49B
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Lubricants
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Fifteen paise in the rupee
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50
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Milk powder whole or skimmed
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Four paise in the rupee
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51
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Minerals and Ores
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Four paise in the rupee
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51A
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Naphtha
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Sixteen paise in the rupee
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52
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(i) Non-ferrous metals and alloys
(ii) Rolled and extrusion products, sheets, rods, bars, slabs, blocks, ingots, circle, casting and scraps (made from non-ferrous metals and alloys),
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Four paise in the rupee
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53
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Oil cakes or de-oiled cakes of all types including cottonseed oilcake
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Four paise in the rupee
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54
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(i) Oilseeds of all types
(ii) Peanuts
(iii) Other seeds not specified in schedule I
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Four paise in the rupee
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55
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Packing materials as may be specified by the Government (Link to be created)
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Five paise in the rupee
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56
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(i) Papers of all types including newsprint.
(ii) Stationary articles such as –
exercise books, graph book and laboratory note book, drawing books, examination answer books, catalogues and publications to which entry 8 of Schedule I does not apply;
Pre printed or Printed material, calendar or Calendar Datta; Charts, maps and globes for educational use.;
Writing instruments such as Fountain pens, stylograph pens, ball-point pens, Lead pencils and pencils of all types and spare parts and accessories of pens and pencils;
Slates and slates pencils and chalk sticks, crayons, foot rules, slide rules, geometrical instruments,scientific instruments,measuring instruments, mathematical instruments or parts thereof or mathematical instruments boxes, school colour boxes, black board, rubber erasers, pencil sharpners, dissection boxes, Audio picture cards, Printing ink, cartridges and toner, drawing pin, drawing brushes, rubber rings , stationery articles made of plastic.
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Four paise in the rupee
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57
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Pesticides, weedicides and insecticides
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Four paise in the rupee
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58
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Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes
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Four paise in the rupee
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58A
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Plant and Machinery
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Four paise in the rupee
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59
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Plastic footwear
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Four paise in the rupee
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60
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Readymade garments and articles prepared from any textile.
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Four paise in the rupee
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61
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Renewable energy devices and components and parts thereof
Explanation:- For the removal of doubt, it is clarified that the renewable energy devices and components and parts thereof do not include battery operated vehicle and equipments of any type.
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Four paise in the rupee
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62
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Raw wool and wool tops
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Four paise in the rupee
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63
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Safety matches.
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Four paise in the rupee
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64
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Screen printing blocks meant for use in printing fabrics
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Four paise in the rupee
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65
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(i) Sewing machines
(ii) Needles of all types.
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Four paise in the rupee
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66
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Silk fabrics
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Four paise in the rupee
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67
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Sim cards
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Four paise in the rupee
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67A
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Soap (hand made)
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Four paise in the rupee
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68
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Software
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Four paise in the rupee
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69
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Soda ash
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Four paise in the rupee
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70
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(i) Sport goods excluding footwear
(ii) Equipment of physical exercise
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Four paise in the rupee
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71
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Starches and maize flour and topioca flour
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Four paise in the rupee
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72
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Steam
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Four paise in the rupee
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73
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Sugar of all types to which entry 51A in Schedule I does not apply
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Four paise in the rupee
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74
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Sugarcane
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Four paise in the rupee
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74A
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Sweets and sweetmeats including Chikki and Revdi .
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Four paise in the rupee
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74B
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Tea in leaf or powder form
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Four paise in the rupee
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75
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(i) Threads, twines, stings or roaps prepared from any materials or goods or waste thereof other than those specified in entry 51B in Schedule I
(ii) Sewing threads.
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Four paise in the rupee
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76
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Timru leaves or Beedi leaves
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Four paise in the rupee
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76A
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(****)
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(**)
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76B
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Tools meant for use by carpenters and blacksmith
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Four paise in the rupee
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76C
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Toys other than electronic toys.
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Four paise in the rupee
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77
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(i)Tractors of all types, Power tillers and trailer of tractors
(ii)Tractor- trailors
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Four paise in the rupee
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78
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(i)Transformers, switch gears, switch boards, and spares parts and accessories thereof
(ii) Transmission towers and parts there of.
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Four paise in the rupee
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79
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Umbrella of all types and parts and accessories thereof
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Four paise in the rupee
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82
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Utensils of all types.
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Four paise in the rupee
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81
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Vessels of every description to be used for plying on water
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Four paise in the rupee
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82
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(i) Water pumps and water pumping sets including Centrifugal, monobloc or submersible pumps and parts thereof
(ii) Hand pumps and parts and fittings thereof
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Four paise in the rupee
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82A
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Weighing scales of all types other than electronic weighing scales
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Four paise in the rupee
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83
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Wet dates known as khajur.
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Four paise in the rupee
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84
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Winding wires including super enamelled copper winding wire and plastic coated winding wire
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Four paise in the rupee
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85
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Wires, nails and blue tacks
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Four paise in the rupee
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86
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(i) Yarn or yarn waste of all types (including cotton yarn)
(ii) Fibres or fibre waste of all types.
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Four paise in the rupee
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87
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All goods other than those specified in schedule I and in the preceding entries of this schedule
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Twelve and a half paise in the
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