SCHEDULE C

LIST OF GOODS FOR WHICH THE RATE OF TAX IS BETWEEN 2% TO 5.5% (INCLUDING BOTH)

       
Sr.No Name of the commodity

Rate of Tax

Date of effect
1 2 3 4
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 31.03.2016
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 16.09.2016
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. 6% 17.09.2016 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)

5% 1.4.2010 to 31.03.2016
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 16.09.2016
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) 6% 17.09.2016 to date
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% 1.4.2010 to 31.03.2016
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 16.09.2016
3 All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles. 6% 17.09.2016 to date
3A Barbed wire, wire mesh and chain link 5.5% 1.4.2016 to 16.09.2016
3A Barbed wire, wire mesh and chain link 6% 17.09.2016 to date
4. All types of yarn whether covered with any material or not other than cotton and silk yarn in hank; sewing thread includes embroidery 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
4 (a) Cotton yarn but not including cotton yarn waste; 5% 1.5.2011 to 31.3.2012
4 (a) Cotton yarn but not including cotton yarn waste; 2% 1.4.2012 to date
4 (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 31.03.2016
4 (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 16.09.2016
4 (b) Save as provided in clause (a) above, any yarn whether covered with any material or not; sewing thread, waste of any of them.  6% 17.09.2016 to date
  excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.    
5 Aluminum conductor steel reinforced. 5% 1.4.2010 to 31.03.2016
5 Aluminum conductor steel reinforced. 5.5% 1.4.2016 to 16.09.2016
5 Aluminum conductor steel reinforced. 6% 17.09.2016 to date
6

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

5% 1.4.2010 to 31.03.2016
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. 5% 1.4.2010 to 31.03.2016
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.

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.

5% 1.5.2011 to date
9 Bagasse 5% 1.4.2010 to 31.03.2016
9 Bagasse 5.5% 1.4.2016 to date
10 Bamboo and bamboo products. 5% 1.4.2012 to 31.03.2016
10 Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies. 5.5% 1.4.2016 to date
11 Bearings 5% 1.4.2010 to 31.03.2016
11 Bearings 5.5% 1.4.2016 to date
12 Beedi leaves 5.% 1.4.2013 to 31.03.2016
12 Beedi leaves 5.5% 1.4.2016 to date
13 Beltings 5.5% 1.4.2010 to 31.03.2016
13 Beltings 5% 1.4.2016 to date
14

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

5% 1.04.2010 to 31.03.2016
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 5% 1.4.2010 to 31.03.2016
15 Biomass briquettes 5.5% 1.4.2016 to date
16 Bone meal 5% 1.4.2010 to 31.03.2016
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.

5% 1.4.2010 to 31.03.2016
17

Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940.

5.5% 1.4.2016 to date
17A Cashew shell 5% 1.4.2015 to 31.03.2016
17A Cashew shell 5.5% 1.4.2016 to date
18 Castings of non-ferrous metals. 5% 1.4.2010 to 31.03.2016
18 Castings of non-ferrous metals. 5.5% 1.4.2016 to date
19

Centrifugal, monobloc and submersible pumps and parts thereof.

5% 1.4.2010 to 31.03.2016
19

Centrifugal, monobloc and submersible pumps and parts thereof.

5.5% 1.4.2016 to date
20 Deleted w.e.f. 1.4.2010   w.e.f. 1.4.2010
21 Clay including fire clay, fine china clay and ball clay. 5% 1.4.2010 to 31.03.2016
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. 5% 1.5.2011 to date
23 Coffee beans and seeds, cocoa pod, green tea leaf and chicory. 5% 1.4.2010 to 31.03.2016
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 5% 1.4.2010 to 31.03.2016
24 Coir and coir products excluding coir matresses 5.5% 1.4.2016 to date
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.
(b) Cotton waste
b) Cotton waste
(c) Cotton seed (Gossypium Spp)

2%
5%
5.5%
2%

1.8.2014 to date
1.8.2014 to 31.03.2016
1.4.2016 to date
1.4.2016 to date
26 Crucibles 5% 1.4.2010 to 31.03.2016
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:-

(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.

5% 1.5.2011 to date
28 Dehydrated or Processed vegetables and mushrooms 5% 1.4.2010 to 31.03.2016
28 Dehydrated or Processed vegetables and mushrooms 5.5% 1.4.2016 to date
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 but not including (i) products capable of being used as cosmetics, shampoos hair oils ; and (ii) mospuito repellants in any form.

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

4% 1.2.2006 to 31.3.2010
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 but does not include mospuito repellants in any form.

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

5% 1.4.2010  to 31.03.2016
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 but does not include mospuito repellants in any form.

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

5.5% 1.4.2016 to date
29A

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

5% 1.4.2010 to 31.03.2016
(d) Guide wire for medical purpose


5%


1.4.2015 to 31.03.2016

 

29A

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


5.5% 1.4.2016 to date
30

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

5% 1.5.2010 to 31.03.2016
30 (a) Edible oil, edible oil in unrefined form and oil cakes excluding sarki pend.
(b) Vegetable oil including gingili oil, castor oil and bran oil. 5.5%
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.
5.5% 1.4.2016 to date
31 Electrodes. 5% 1.4.2010 to 31.03.2016
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 registation under the motor vehicles act, 1988 (5 of 1988). 5% 1.4.2013 to 31.03.2016
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 registation under the motor vehicles act, 1988 (5 of 1988). 5.5% 1.4.2016 to date
32 Exercise book, graph book, laboratory note book and drawing books 5% 1.4.2010 to 31.03.2016
32 Exercise book, graph book, laboratory note book and drawing books 5.5% 1.4.206 to date
32

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 coatedwith any material or not other than those made from precious metals

(b) Domestic pressure cookers and pans;

(c) Buckets made of iron, steel, aluminium, plastic or any other material;

5% 1.4.2010 to 31.03.2016
33

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

(b) Domestic pressure cookers and pans;

(c) Buckets made of iron, steel, aluminium, plastic or any other material;

5.5% 1.4.2016 to date
34

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

5% 1.4.2010 to 31.03.2016
34

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

5.5% 1.4.2016 to date
35 Fibres of all types and fibre waste 5% 1.4.2010 to 31.03.2016
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.

5% 1.4.2010 to 31.03.2016
36

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

5.5% 1.4.2016 to date
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

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

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

5% 1.4.2010 to 31.03.2016
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

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

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

5.5% 1.4.2016 to date
38 Glucose-D 5% 1.4.2010 to 31.03.2016
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.

5% 1.4.2010 to 31.03.2016
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 deleted w.e.f. 1.4.2010   w.e.f. 1.4.2010
41 Gypsum of all forms and descriptions excluding gypsum boards 5% 1.4.2010 to 31.03.2016
41 Gypsum of all forms and descriptions excluding gypsum boards 5.5% 1.4.2016 to date
42 deleted w.e.f. 1.4.2013   w.e.f. 1.4.2013
43 Handloom woven gamcha 5% 1.4.2010 to 31.03.2016
43 Handloom woven gamcha 5.5% 1.4.2016 to date
44

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

5% 1.4.2010 to 31.03.2016
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
46 Hose pipes and fittings thereof 5% 1.4.2010 to 31.03.2016
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 31.03.2016
47 Hosiery goods 5.5% 1.4.2016 to date
48

Hurriicane 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 lamp, 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   we.f. 1.2.2006
49 Husk and bran of cereals and pulses 4% 1.4.2005 to 30.4.2005
49 deleted w.e.f. 1.4.2013   w.e.f. 1.4.2013
50 Ice 4% 1.4.2005 to 31.3.2010
50 Ice 5% 1.4.2010 to 31.03.2016
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   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   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 31.03.2016
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 31.03.2016
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 Gazett 

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 Gazett 

5% 1.4.2010 to 31.03.2016
54

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

5.5% 1.4.2016 to date
55

Iron and steel, that is to say,

(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

4% 1.4.2005 to 30.4.2011
55

Iron and steel, that is to say,

(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

5% 1.5.2011 to date
55A Tools, alloy and special steel of any of the categories specified in clause (x) to (xv) of entry 55 of this schedule sold during the period commencing on the 1st April 2005 and ending on 30th April 2011 4% 1.8.2014
55B Tools, alloy and special steel of any of the categories specified in clause (x) to (xv) of entry 55 of this schedule sold on or after the 1st May 2011. 5% 1.8.2014 to 31.03.2016
55B Tools, alloy and special steel of any of the categories specified in clause (x) to (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 31.03.2016
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 subdariffavaraltissima 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 subdariffavaraltissima 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
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 subdariffavaraltissima 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

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

(b) [deleted] w.e.f. 7.6.2008

4% 1.2.2008 to 6.6.2008
58 (a) Kerosene oil sold through the Public Distribution System 4% 7.6.2008 to 31.3.2010
58 (a) Kerosene oil sold through the Public Distribution System 5% 1.4.2010 to date
59 Knitting wool 4% 1.4.2005 to 31.3.2010
59 Knitting wool 5% 1.4.2010 to 31.03.2016
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 13st Novrmber 2006 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 31.03.2016
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 31.03.2016
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   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 31.03.2016
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 31.03.2016
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 31.03.2016
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 31.03.2016
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:-

(i) Groundnut or Peanut (Arachis hypogaea);

(ii) Sesamum or Til (Sesamum Orientale);

(iii) Deleted

(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 (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)

4% 1.4.2005 to 30.4.2011
68

Oil seeds, that is to say:-

(i) Groundnut or Peanut (Arachis hypogaea);

(ii) Sesamum or Til (Sesamum Orientale);

(iii) Deleted

(iv) Soyabean (Glycine seja);

(v) Rapeseed and Mustard-5%

(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)

5% 1.5.2011 to date
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 31.03.2016
69 Ores and minerals 5.5% 1.4.2016 to date
70 Paper, News print, paper board, 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,

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

4% 1.2.2006 to 31.3.2010
70

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

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

5.5% 1.4.2010 to 31.3.2015
70 Paper, as case may be notified by the state Government from time to time, in the official Gazette 5% 1.4.2015 to 31.03.2016
70 Paper, as case 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 31.03.2016
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 31.03.2016
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 31.03.2016
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 30.6.2009
74

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

(b) Plastic mats (Chatai)

4% 1.7.2009 to 31.3.2010
74

[a] Plastic footwear (moulded;: hawaii chappals and straps thereof

(b) Plastic mats (Chatai)

5% 1.4.2010 to 31.03.2016
74

[a] Plastic footwear (moulded;: hawaii chappals and straps thereof

(b) Plastic mats (Chatai)

5.5% 1.4.2016 to date
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 31.03.2016
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 31.03.2016
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 31.03.2016
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 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 31.03.2016
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   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 31.03.2016
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 31.03.2016
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.

(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.

4% 1.5.2005 to 31.3.2010
81

(a) Readymade garments.

(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.

5% 1.4.2010 to 31.03.2016
81

(a) Readymade garments.

(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.

5.5% 1.4.2016 to date
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 31.03.2016
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 31.03.2016
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

(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.

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

5% 1.8.2014 to 31.03.2016
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.

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

5.5% 1.4.2016 to date
83A Rock Salt 5.5% 1.4.2012 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 31.03.2016
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 31.03.2016
85 Safety matches 5.5% 1.4.2016 to date
85A Safety Helmets. 5% 1.4.2012 to 31.03.2016
85A Safety Helmets. 5.5% 1.4.2016 to date
86 Deleted w.e.f.1.4.2005   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 31.03.2016
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 31.03.2016
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,

(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.

4% 1.2.2006 to 7.8.2006
89

(a) Milk powder including skimmed milk powder,

(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 flavored) when sold under a brand name, except when serve for consumption.

4% 8.8.2006 to 31.3.2010
89

(a) Milk powder including skimmed milk powder,

(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 flavored) when sold under a brand name, except when serve for consumption.

5% 1.4.2010 to 31.03.2016
89

(a) Milk powder including skimmed milk powder,

(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 flavored) when sold under a brand name, except when serve for consumption.

5.5% 1.4.2016 to date
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 31.03.2016
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 Chilies.

4% 1.4.2005 to 30.4.2005
91

(a) Spices [include spices in all forms, varieties and mixtures of any of the spices] of all varieties and forms including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;

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

4%

 

4%

1.5.2005 to 31.1.2006

 

 1.4.2006 to 30.4.2006

91

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

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

4%

 

4%

1.2.2006 to 31.3.2010

 

1.4.2006 to 31.3.2010

91

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

5% 1.4.2010 to 31.03.2016
91

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

5.5% 1.4.2016 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 31.03.2016
92 Sports goods excluding apparels and footwear 5.5% 1.4.2016 to date
93 Starches and Tapioca 4% 1.4.2005 to 30.4.2005
93 Starches, sago and Tapioca 4% 1.5.2005 to 31.3.2010
93 Starches, sago and Tapioca 5% 1.4.2010 to 31.03.2016
93 Starches, 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

(b) Varieties of farsan as may be notified from time time by the State Government in the Official Gazette.

4% 1.5.2005 to 31.1.2006
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,

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

4% 1.2.2006 to 31.3.2010
94

(a) Sweet and sweetmeats including Shrikhand, 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,

(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.%

1.4.2010 to 31.03.2016

 

 

1.5.2011 to date

94

(a) Sweet and sweetmeats including Shrikhand, 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,

(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%

 

 

5.5%

1.4.2010 to 31.03.2016

 

 

1.4.2016 to date

95 Tamarind 4% 1.4.2005 31.3.2010
95 Deleted w.e.f. 1.4.2010   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, trolleys [being agricultural trailers and trolleys] harvesters and attachments and 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.

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

4% 1.2.2006 to 31.3.2010
96

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

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

5% 1.4.2010 to 31.03.2016
96

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

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

5.5% 1.4.2016 to date
97 Transformers 4% 1..4.2006 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 31.03.2016
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 31.03.2016
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,

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

4% 1.2.2006 to 31.3.2010
99

(a) Umbrella except garden umbrella,

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

5% 1.4.2010 to 31.03.2016
99

(a) Umbrella except garden umbrella,

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

5.5% 1.4.2016 to date
100 Vanaspati (Hydrogenated vegetable oil) 4% 1.4.2005 to 31.3.2010
100 Vanaspati (Hydrogenated vegetable oil) 5% 1.4.2010 to 31.03.2016
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;
(a) Fabrics and Sugar as defined from time to time, in section 14 of the Central Sales Tax Act, 1956;
(b) Varieties of Textile and Textile Articles; as may be notified from time to time by the State Government in the Official Gazette.
(b) Varieties of Textile and Textile Articles; as may be notified from time to time by the State Government in the Official Gazette.

4%
5%
5%
5.5%
1.4.2010 to 30.4.2011
1.5.2011 to date
1.4.2010 to 31.03.2016
1.4.2016 to date
102 Deleted
5% 1.4.2010 to date
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 31.03.2016
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 porustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holers and similer holders; parts (including caps and clips) of the foregoing articles;

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

4% 1.5.2005 to 31.3.2010
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 holers and similer 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 31.03.2016
104

( 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 31.03.2016
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 holers and similer holders; parts (including caps and clips) of the foregoing articles;
(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.
(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

Embroidery or Zari material that is to say,

(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.

5% 1.4.2010 to 31.03.2016
105

Embroidery or Zari material that is to say,

(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.

5.5% 1.4.2016 to date
106 Deleted w.e.f. 1.4.2010   w.e.f. 1.4.2010
107

(1) Animal hair other than raw wool;

(2) Capital goods 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 the state govt., from time to time, in the official gazette, when sold to the Department of State or, as the case may be, the Central Govt.

(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.] (Inserted by the Notification Dated 27 Mar 2015)

(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 washes;

(11) (a) Raw meat, raw flesh of poultry and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or sealed containers;

(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, craps, 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,

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) deleted

(12) Silica Sand

(13) Tamarind seed and powder thereof;

(14) Toys and games excluding electronic toys and electronic games;

(15) wax candles;

5% 1.4.2010 to 31.03.2016
107

(1) Animal hair other than raw wool;

(2) Capital goods 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 the state govt., from time to time, in the official gazette, when sold to the Department of State or, as the case may be, the Central Govt.

(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.] (Inserted by the Notification Dated 27 Mar 2015)

(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 washes;

(11) (a) Raw meat, raw flesh of poultry and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or sealed containers;

(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, craps, 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,

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) 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;

5.5% 1.4.2016 to date
108

 

 
(1) (a) deleted w.e.f. 1.6.2010   w.e.f. 1.6.2010

(b) Tea in leaf or powder form including instant tea. sold during the period starting on 1st April 2014 and ending on 31st March 2016 or the date on which the Goods and Services Tax Act shall come into force.
(b) Tea in leaf or powder form including instant tea. sold during the period starting on 1st April 2014 and ending on the date immediately preceding the date on which the law relating to the Goods and Services Tax come into force or the date on which the Goods and Services Tax Act shall come into force.

5.5%
5%
31.03.2015 to 31.03.2016
1.04.2016 to date

(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010 (Deleted Sub-entry 3 wef 01.04.2015)

 4%

Sale of Timber was subject to tax @4% upto 31.3.2010. This concession has not been extended further and timber is taxable @12.5% w.e.f. 1.4.2010 (Please refer to the Tr. Cir.no.14 T of 2010, dt.31.3.10)

108A

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

5% 1.4.2010 to 31.03.2016
108A

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

5.5% 1.4.2016 to date
109

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

4% 1.10.2006 to 31.3.2010
109 Deleted    
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 31.03.2016
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 d31.03.2016
111 Compact Fluorescent Lamps and  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 31.03.2016
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 84451910 of central Excise Tariff Act, 1985

4% 1.7.2009 to 31.3.2010
113

Cotton ginning and pressing machinery covered by sub-heading 84451910 of central Excise Tariff Act, 1985

5% 1.4.2010 to 31.03.2016
113

Cotton ginning and pressing machinery covered by sub-heading 84451910 of central Excise Tariff Act, 1985

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 31.03.2016
114 Composting Machinery 5.5% 1.4.2016 to date
115 Vehicles Operated on Battery or Solar power 5% 1.4.2010 to 31.03.2016
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 31.03.2016
116 Adult diapers and sanitary napkins 5.5% 1.4.2016 to date