GOODS, THE SALES OR PURCHASE OF WHICH IS SUBJECT TO TAX

Sr. no.

 Description of goods

 Rate of tax

    1

             ;             & nbsp;            &nb sp;              ;   2

             ;             & nbsp;   3

1

Agricultural implements to which entry 1 in schedule I does not apply and agricultural machinery

Four paise in the rupee

2

Bamboo, whether whole or split and articles made of Bamboo.

Four paise in the rupee

3

Bearings of all types, including ball-bearing, roller bearings, taper bearing and niddle roller bearings and spare parts and components thereo

Four paise in the rupee

4

Beltings

Four paise in the rupee

5

Betel nut and Arecanut powder

Four paise in the rupee

6

Bicycles, tricycles, cycle rickshaws, pedal rickshaws, and cycles combination and & accessories and parts thereof

Four paise in the rupee

6A.

Biscuites (unbranded)

Four paise in the rupee

7

Bolts and nuts,screws and fastners

Four paise in the rupee

8

Bone meal

Four paise in the rupee

9

9***)

Four paise in the rupee

10

(i) Bricks of all kinds including fly ash bricks, refractory bricks and hollow  block bricks 

 (ii) Roofing tiles known as Manglori Nalia.

Four paise in the rupee

11

Buckets, drums, trunks, Ghamela and Tagara made of GP sheets or CR Sheets

Four paise in the rupee

12

(*****)

Four paise in the rupee

13

(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

One paise in the rupee

14

Candle made of wax

Four paise in the rupee

15

(*****)

Four paise in the rupee

16

Castings or Cast Iron casting.

Four paise in the rupee

17

Caustic soda and silicate of soda

Four paise in the rupee

18

(***)

Four paise in the rupee

19

Chemical fertilizers of all types.

Four paise in the rupee

19A

Cigarette made from tobacco.

Twenty seven and a half paise in the rupee

20

(i) Coal including coke in all its forms but excluding charcoal

 (ii) Fly ash of coal

 (iii) Coal gas

Four paise in the rupee

21

Coir and coir products excluding coir mattresses

Four paise in the rupee

22

Coffee beans and seeds, cocoa pods, green tea leaf and Chicory tubers or chicory roots whether cut or dried or processed.

Four paise in the rupee

23

Communications equipment such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc

Four paise in the rupee

24

(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

Four paise in the rupee

25

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

Sixty paise in the rupee

26

Crucibles

Four paise in the rupee

27

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.

Four paise in the rupee

28

Drilling rigs of all types and spare parts and accessories thereof.

Four paise in the rupee

28A

(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)

Four paise in the rupee

29

Dyes

Four paise in the rupee

30

(i) Edible oils,

 (ii) Washed cotton seed oils

(iii) Vegetable non-essential oils,

 (iv) Hydrogenated vegetable oils including vanaspati

Four paise in the rupee

31

Electrodes

Four paise in the rupee

32

Fabrics of all types  to which entry 21A in Schedule I does not apply

Four paise in the rupee

32A.

Ghee

Four paise in the rupee

32B.

(i) Granules and resins of plastic including HDPE, LDPE,  LLDPE, PVC, PP

(ii) PVC Stabilizer.

Four paise in the rupee

33

Herb, bark, dry plant, dry root, commonly known as jadi booti.

Four paise in the rupee

34

Hides and skins whether in row or dressed state

Four paise in the rupee

34A

Honey

Four paise in the rupee

35

Hose pipes.

Four paise in the rupee

36

Hosiery goods.

Four paise in the rupee

37

Husk including groundnut husk.

Four paise in the rupee

38

Ice

Four paise in the rupee

39

Imitation jewellry

Four paise in the rupee

40

Incense sticks commonly known as, agarbatti, Padi, Dhoop or dhupbatti and Loban

Four paise in the rupee

41

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,

Four paise in the rupee

42

Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibers cables and speciality communication cables).

Four paise in the rupee

42A

Industrial inputs or agricultural inputs  as may be specified by the State Government by notification the  in the Official Gazette.(Link to be created)

 

43

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

Four paise in the rupee

44

Iron powder

Four paise in the rupee

45

IT products as may be specified by the State Government by notification in the Official Gazette (Link to be created )

Four paise in the rupee

45A

(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

Four paise in the rupee

46

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.

Four paise in the rupee

46A.

Kerosene sold through  the Public Distribution System 

Four paise in the rupee

46B.

Kerosene

Twenty-five paise in the rupee 

47

(****)

Four paise in the rupee

48

(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 )

Four paise in the rupee

48A

Lignite

Twenty paise in the rupee 

49

Linear Alkyl Benzene (L.A.B.)

Four paise in the rupee

49A

Low Sulphur heavy stock (LSHS)

Fifteen paise in the rupee 

49B

Lubricants

Fifteen paise in the rupee 

50

Milk powder whole or skimmed

Four paise in the rupee

51

Minerals and Ores

Four paise in the rupee

51A

Naphtha

Sixteen paise in the rupee 

52

(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),

Four paise in the rupee

53

Oil cakes or de-oiled cakes of all types including cottonseed oilcake

Four paise in the rupee

54

(i) Oilseeds of all types

 (ii) Peanuts

 (iii) Other seeds not specified in schedule I

Four paise in the rupee

55

Packing materials as may be specified by the Government  (Link to be created)

Five  paise in the rupee

56

(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.

Four paise in the rupee

57

Pesticides, weedicides and insecticides

Four paise in the rupee

58

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

Four paise in the rupee

58A

Plant and Machinery

Four paise in the rupee

59

Plastic footwear

Four paise in the rupee

60

Readymade garments and articles prepared from any textile.

Four paise in the rupee

61

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.

Four paise in the rupee

62

Raw wool and wool tops

Four paise in the rupee

63

Safety matches.

Four paise in the rupee

64

Screen printing blocks meant for use in printing fabrics

Four paise in the rupee

65

(i) Sewing machines

(ii) Needles of all types.

Four paise in the rupee

66

Silk fabrics

Four paise in the rupee

67

Sim cards

Four paise in the rupee

67A

Soap (hand made)

Four paise in the rupee

68

Software

Four paise in the rupee

69

Soda ash

Four paise in the rupee

70

(i) Sport goods excluding footwear

 (ii) Equipment of physical exercise

Four paise in the rupee

71

Starches and maize flour and topioca flour

Four paise in the rupee

72

Steam

Four paise in the rupee

73

Sugar of all types to which entry 51A in Schedule I does not apply

Four paise in the rupee

74

Sugarcane

Four paise in the rupee

74A

Sweets and sweetmeats including Chikki and Revdi .

Four paise in the rupee

74B

Tea in leaf or powder form

Four paise in the rupee

75

(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.

Four paise in the rupee

76

Timru leaves or Beedi leaves

Four paise in the rupee

76A

(****)

(**)

76B

Tools meant for use by carpenters  and blacksmith 

Four paise in the rupee

76C

Toys other than electronic toys.

Four paise in the rupee

77

(i)Tractors of all types, Power tillers and trailer of tractors

(ii)Tractor- trailors

Four paise in the rupee

78

(i)Transformers, switch gears, switch boards, and spares parts and accessories thereof

(ii) Transmission  towers and parts there of.

Four paise in the rupee

79

Umbrella of all types  and parts and accessories thereof

Four paise in the rupee

82

Utensils of all types.

Four paise in the rupee

81

Vessels of every description to be used for plying on water

Four paise in the rupee

82

(i) Water pumps and water pumping sets including Centrifugal, monobloc or submersible pumps and parts thereof

(ii) Hand pumps and parts and fittings thereof

Four paise in the rupee

82A

Weighing scales of all types  other than electronic weighing  scales 

Four paise in the rupee

83

Wet dates known as khajur.

Four paise in the rupee

84

Winding wires including super enamelled copper winding wire and plastic coated winding wire

Four paise in the rupee

85

Wires, nails and blue tacks

Four paise in the rupee

86

(i) Yarn or yarn waste of all types (including cotton yarn)

(ii) Fibres or fibre waste of all types.

Four paise in the rupee

87

All goods other than those specified in schedule I and in the preceding entries of this schedule

 Twelve and a half paise in the