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Sr. No.
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Description of the goods
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Rate of sales tax
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Rate of purchase tax
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1
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2
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3
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4
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1.
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Goal including coke in all its forms but excluding charcoal.
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Four paise in the rupee
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Four paise in the rupee
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2.
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Cotton yarn, but not including cotton yarn waste.
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Four paise in the rupee
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Four paise in the rupee
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3.
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Cotton fabrics to which entry 24 in Schedule-I does not apply
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Four paise in the rupee
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Four paise in the rupee
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4.
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Crude oil, that is to say, crude petroleum oil and crude oils obtainded from bituminous minerals 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 depressantsor 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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Four paise in the rupee
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5.
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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 and iron skull scrap,
(ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes),
(iii) skelp bars, the bars, sheet bars, hoe bars and sleeper bars,
(iv) steel bars (rounds, rods squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths),
(v) steel structurals, (angles, joints, channels, ???, 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) plaies both plain and chequerred in all qualities,
(viii) discs, rings, forgings and steel-castings,
(ix) tools, 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 the free plates,
(xiii) fish-plate bars, bearing plate burg, crossing sleeper bars, fish plates, beating plates crossing sleeper and pressed steel sleepers rail-heavy and light crane rails,
(xiv) wheels, tyres, axles and wheel ???
(xv) ??? rods and wire-rolled, drawn, galvanised, aluminised, ??? or coated such as by copper,
(xvi) detectives, rejects, cuttings or end pieces of any of the above categories.
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Four paise in the rupee
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Four paise in the rupee
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6.
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??? is to say the fibre extracted from plants belonging to the species corchorons capsularies and corchorus olitorous and the fibre, known as ??? or bimli extracted from plants or the species hibiscus ??? and hibiscus ??? altissima (and the fibre known as Sunn or 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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Four paise in the rupee
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7.
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Rayon or artificial Silk Fabrics to which entry 76 in Schedule 1 does not apply.
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Four paise in the rupee
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Four paise in the rupee
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8.
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Sugar to which entry 86 in Schedule I does not apply.
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Four paise in the rupee
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Four paise in the rupee
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9.
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Tobacco to which entry 88 in Schedule I does not apply.
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Four paise in the rupee
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Four paise in the rupee
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10.
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Woollen fabrics to which entry 98 in Schedule I does not apply
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Four paise in the rupee
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Four paise in the rupee
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11.
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Agricultural machinery and implements (other than implements specified in entry-2, in Schedule I.) exclusively used in Agricultural operation and spare parts of such machinery and implements.
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Seven paise in the rupee
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Seven paise in the rupee
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12.
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Articles made of gold and of silver both not containing precious stones or pearls whether real, artificial or cultured of a value exceeding one tenth of the value of each such article.
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One paise in the rupee
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One paise in the rupee
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13.
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Artificial silk yarn including artificial silk yarn waste.
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Two paise in the rupee
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Two paise in the rupee
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14.
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Blended fibres, blended yarn, blended fibre waste and blended yarn waste of all varieties.
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Two paise in the rupee
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Two paise in the rupee
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15.
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Bullion and specie.
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One half paise in the rupee
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One hall paise in the rupee
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16.
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Butter.
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Ten paise in the rupee
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Ten paise in the rupee
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17.
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Caustic Soda and ??? of soda.
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Eight, paise in the rupee
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Eight paise in the rupee
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18.
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Chemical ???.
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4.80 paise in the rupee
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4.80 paise in the rupee
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19.
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Chemicals other than those specified in any other entry in this or any other schedule.
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Six paise in the rupee
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Six paise in the rupee.
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20.
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Chlorine gas in all forms, oxygen gas, ??? gas, and argon gas.
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Seven paise in the rupee
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Seven paise in the rupee
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21.
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Cotton waste.
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Seven paise in the rupee
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Seven paise in the rupee
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22.
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Cotton yarn waste.
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Four paise in the rupee
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Four paise in the rupee
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23.
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De-oiled cakes.
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Five paise in the rupee
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Five paise in the rupee
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24.
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Drilingrigs, spare parts & accessories used for oil exploration
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Six paise in the rupee
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Six paise in the rupee
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25.
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Dyes.
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Five paise in the rupee.
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Five paise in the rupee
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26.
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Electric motor and spare parts and accessories thereof.
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Ten paise in the rupee
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Ten paise in the rupee
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27.
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Furnace oil.
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Twelve paise in the rupee
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Twelve paise in the rupee
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28.
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Ghee
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Twelve paise in the rupee
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Twelve paise in the rupee
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29.
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Groundnut husks (fotri).
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Five paise in the rupee
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Five paise in the rupee
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30.
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Handloom fabrics of nil varieties (excluding which those to which entries 24, 76 and 98 of Schedule I apply) when sold at a price not less than twenty rupees.
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Five paise in the rupee
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Five paise in the rupee
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31.
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Hosiery goods.-
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(i) when sold at a price not exceeding rupees Thirty per article or suit.
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One paise in the rupee
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One paise in the rupee
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(ii) when sold at a price exceeding rupees Thirty per article or suit.
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Five paise in the rupee
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Five paise in the rupee
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32.
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Kakavi or kakab or molasses.
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Ten paise in the rupee
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Ten paise in the rupee
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33.
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(i) Kerosene for domestic use.
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3.60 paise in the rupee
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3.60 paise in the rupee
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(ii) Kerosene for industrial use.
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Eight paise in the rupee
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Eight paise in the rupee
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34.
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Light diesel oil.
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Eight paise in the rupee
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Eight paise in the rupee
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35.
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Lignite.
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Twenty One paise in the rupee
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Twenty One paise in the rupee
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36.
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Linear Alky Benzene (L.A.B.)
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Six paise in the rupee
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Six paise in the rupee
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37.
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Low sulphur heavy stock (LSHS)
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Fifteen paise in the rupee
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Fifteen paise in the rupee
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38.
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Lubricants
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Fourteen paise in the rupee
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Fourteen paise in the rupee
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39.
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Machinery used in the manufacture of goods excluding machinery specified in any other entry in this or any other Schedule.
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Seven paise in the rupee
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Seven paise in the rupee
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40.
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Naptha.
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Fifteen paise in the rupee
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Fifteen paise in the rupee
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41.
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Natural and associated gas (other than inflammable gas supplied in closed containers as specified in entry 116 in this Schedule).
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Nineteen paise in the rupee
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Nineteen paise in the rupee
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42.
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(i) Non-potable liquors, that is-
(a) rectified spirit,
(b) denatured spirit,
(c) absolute alcohol
(d) any other liquor which the State Government may, by notification in Official Gazette, declare to be non-potable for the purposes of this entry.
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Nine paise in the rupee
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Nine paise in the rupee
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(ii) Methyl alcohol.
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Five paise in the rupee
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Five paise in the rupee
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43.
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Oil engines
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Seven paise in the rupee
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Seven paise in the rupee
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44.
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(A) Packing materials that is to say the following articles-
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Six paise in the rupee
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Six paise in the rupee
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(i) brown paper, craft paper, butter paper and cello-phone paper.
(ii) cardboard boxes and cartons and dividers partitions, fitments or pans thereof.
(iii) card board rolls used for winding of ribbons.
(iv) Cellulose tapes,
(v) collepsible tubes with or without caps.
(vi) cones made of paper or straw board.
(vii) empty bottles and corks.
(viii) empty this and empty barrels.
(ix) glass ampules
(x) gelatinc capsules,
(xi) gum paper tape,
(xii) gunny bags and hessian,
(xiii) paper bags of all kinds.
(xiv) paper labels,
(xv) pasti,
(xvi) polythene packing materials,
(xvii) printed wrappers of paper.
(xviii) reels for winding thread, wire and kasab,
(xix) tetrapack containers,
(xx) the seals that is, a the seal called thigdi used for souldering packing materials such as, tins, of oil, ghee and the like,
(xxi) tissue paper,
(xxii) wooden boxes (khokhas) and in boxes,
(xxiii) wooden frames and wooden rolls.
and such other packing materials as the State Government may, by a notification in the Official Gazette, specify for the purpose of this entry.
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(B) High Density Poly-Ethylene (H.D.P.E.) woven sacks and polypropylene sacks.
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Two paise in the rupee
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Two paise in the rupee
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45.
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Petrochemicals
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Twelve paise in the rupee
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Twelve paise in the rupee
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46.
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Petroleum products excluding Light Diesel Oil lubricants, kero sene, solvent oil, furnace oil, liquified petroleum gas, naptle, low sulphur heavy stock (LSHS) and motor spirit declared tax free under entry 63 in Schedule I.
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Twelve paise in the rupee
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Twelve paise in the rupee
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47.
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Printing blocks meant for use by printing press.
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Ten paise in the rupee
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Ten paise in the rupee
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48.
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Pure silk fabrics (not being silk Khadito which entry 74 in Schedule I applies, or fabrics woven on handloom and sold at a price less than rupees twenty per metre or pile carpets, braids, borders laces and trimmings).
Explanation "Pure" silk fabrics" means fabrics of which the contents (excluding the Jari thread contents) is not less then 60 per cent, of pure silk.
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Two paise in the rupee
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Two paise in the rupee
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49.
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(1) Pure silk yarn.
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Two paise in the rupee
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Two paise in the rupee
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(2) Raw silk and silk yarn including waste thereof.
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Five paise in the rupee
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Five paise in the rupee
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50.
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Raw wool and wool tops.
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Two paise in the rupee
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Two paise in the rupee
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51.
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Ready made graments and articles (not being garments and articles to which entry 76 in Schedule I applies) prepared from any textile or handloom fabrics including those which have been embroidered or otherwise decorated, when sold at a price exceeding hundred rupees per article or suit.
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Five paise in the rupee
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Five paise in the rupee
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52.
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(i) Sarees of all kind embroidered or other wise decorated.
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Five paise in the rupee
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Five paise in the rupee
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(ii) Fabrics of all kinds embroidered or otherwise decorated.
Explanation-(i) A saree or fabric decorated in the process of its weaving shall not be deemed to be a decorated saree or fabric for the purpose of this entry.
(ii) Merely to the ends or to unite the ends by removing weft thread would not be considered decoration.
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Five paise in the rupee
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Five paise in the rupee
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53.
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Screen printing blocks meant for use in printing fabrics.
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Five paise in the rupee
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Five paise in the rupee
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54.
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Soda ash.
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Five paise in the rupee
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Five paise in the rupee
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55.
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Spare parts and accessories (excluding ball bearings) of machinery which covered by entry 39 of this Schedule.
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Seven paise in the rupee
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Seven paise in the rupee
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56.
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Staple fibre and staple fibre yarn, terylene fibre and terylene fibre yarn and all other synthetic fibres and synthetic yarns (other than those specified in any other entry in this or any other Schedule) including waste thereof.
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Two paise in the rupee
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Two paise in the rupee
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57.
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Starches and maize flour and topics flour.
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Five paise in the rupee.
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Five paise in the rupee.
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58.
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Steam
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Five paise in the rupee
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Five paise in the rupee
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59.
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Thread, twine, string or ropes prepared from any of the following goods or waste thereof.-
(i) Cotton yarn,
(ii) artificial silk yarn,
(iii) silk yarn,
(iv) staple fibre yarn, terylene fibre yarn and all other synthetic fibre yarn,
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Two paise in the rupee
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Two paise in the rupee
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60.
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Transformers switch gears and switch boards and spare parts and accessories thereof.
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Five paise in the rupee
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Five paise in the rupee
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61.
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Vararat and varatadi.
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Two paise in the rupee
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Two paise in the rupee
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62.
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Wire nails and, blue tacks
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Five paise in the rupee
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Five paise in the rupee
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63.
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Wollen yarn (other than knitting yarn) but including wollen yarn waste.
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Two paise in the rupee
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Two paise in the rupee
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64.
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Aeroplanes and spare parts and accessories thereof.
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Fourteen paise in the rupee
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Fourteen paise in the rupee
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65.
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Aerated water and all non alcoholic beverages other than soda water (including fruit juices, squashes, syrups and cordials) when sold in sealed or capsuled or corked bottles or jars.
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Fourteen paise in the rupee
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Fourteen paise in the rupee
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66.
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Agarbatti, padi, dhoop, and dhoop batti.
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Five paise in the rupee
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Five paise in the rupee
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67.
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Air conditioning plants.
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Eighteen paise in the rupee
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Eighteen paise in the rupee
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68.
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Air coolers.
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Sixteen paise in the rupee
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Sixteen paise in the rupee
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69.
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Air conditioners.
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Seventeen paise in the rupee
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Seventeen paise in the rupee
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70.
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Arms including rifles, revolvers, pistols and ammunitions there of and spare parts and accessories thereof.
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Fourteen paise in the rupee
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Fourteen paise in the rupee
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71
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Amchur.
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Six paise in the rupee
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Six paise in the rupee
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72.
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Bamboo whether whole or split.
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Seven paise in the rupee
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Seven paise in the rupee
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73.
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Betel nuts
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Six paise in the rupee
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Six paise in the rupee
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74.
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Bicyles, tricycles, tendem cycles and cycles combination and tyres, tubes and accessories and parts thereof.
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Seven paise in the rupee
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Seven paise in the rupee
|
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75.
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Bionoculars, telescopes, opera glasses and spare parts and accessories thereof.
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Fourteen paise in the rupee
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Fourteen paise in the rupee
|
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76.
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Braids, borders, laces and trimmings (excluding those to which entries 24, 76, and 98 of Schedule I apply)
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Ten paise in the rupee
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Ten paise in the rupee
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77.
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Bricks and roofing tiles (other than deshi nalia and mangalori nalia).
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Six paise in the rupee
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Six paise in the rupee
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78.
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Buckets drums and trunks of GP sheets or CR sheet.
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Twelve paise in the rupee
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Twelve paise in the rupee
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79.
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Cakes, pastries and biscuits.
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Twelve paise in the rupee
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Twelve paise in the rupee
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80.
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Cement.
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Fifteen paise in the rupee
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Fifteen paise in the rupee
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81.
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Articles made of cement, that is to say the articles in the making of which cement is used irrespective of the proportion in which it is used, other than those specified in entry 15A in Schedule I and in entry 101 in Part A in this Schedule.
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Fourteen pasie in the rupee
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Fourteen paise in the rupee
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82.
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Chalk lumps.
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Six paise in the rupee
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Six paise in the rupee
|
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83.
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Cigarette cases and lighters
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Fourteen paise in the rupee
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Fourteen paise in the rupee
|
|
84.
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Cinematographic equipements including cameras, projectors an I sound recording and reproducing equipments, lenses and films required for use therewith and spare parts and accessories there of but excluding films certified by the State Government to be predominantly educational in nature.
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Fourteen paise in the rupee
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Fourteen paise in the rupee
|
|
85.
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(i) Clocks, time pieces and watches and spare parts and accessories thereof.
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Twelve paise in the rupee
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Twelve paise in the rupee
|
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(ii) Winding wall clocks and winding time pieces and spare parts and accessories thereof.
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Four paise in the rupee
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Four paise in the rupee
|
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86.
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Coal gas (other than that declared tax free under entry 33 in Schedule I or specified in entry 116 in this Schedule).
|
Ten paise in the rupee
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Ten paise in the rupee
|
|
87.
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(i) Coffee, chicori or tea, in leaf or in powder form
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Twelve paise in the rupee
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Twelve paise in the rupee
|
|
(ii) Instant coffee, instant chicori or instant tea in powder form other than that specified in sub entry (i).
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
88.
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Cooked food (excluding ice-cream and kulfi) and non alcoholic drinks not containing ice-cream,
(a) When served at one time at a price, more than Twenty five rupee per person for consumption at or outside any eating house, restaurant, hotel, refreshment room or boarding establishment which is not a shop or establishment conducted primarily for the sale of sweetmeats, confectionary, cakes, biscuits or pastries:
(b) When served at functions and parties outside any eating house, restaurant, hotel, refreshment room or boarding establishment.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
89.
|
Country liquors, that is all liquors other than foreign liquors manufactured in India and foreign liquors that in potable foreign liquors brought into or manufactured in India including spirit wines and fermented liquors.
|
Fifty four paise in the rupee
|
Fifty four paise in the rupee
|
|
90.
|
Culinary and flavouring essences
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
91.
|
Dentifrices of all kinds excluding tooth powder.
|
Eleven paise in the rupee
|
Eleven paise in the rupee
|
|
92.
|
Detergents including detergent washing cakes
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
93.
|
Dictaphone and other similar apparatus for recording sound and spare-parts and accessories there of.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
94.
|
Drugs and medicines (other than those specified in entry 92 in Schedule I and entry 153 in this Schedule).
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
95.
|
Duplicating machines, duplicators, plain paper copiers, photo copiers and such other apparatus used for duplication or copying ribbons plates and stencils used in connection there with
|
Eighteen paise the rupee
|
Eighteen paise in the rupee
|
|
96.
|
Electrical goods,-
(i) Domestic electrical appliances such as grinder, mixer, grinder-cum-mixer, juicers, irons, hair dryers, washing machines, heaters, hot-plates, toasters, cooking ranges, ovens, vaccume cleaners, geizers and component, parts and accessories of any of them.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
(ii) Electrical fans
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
(iii) Fluorescent tubes including chokes, starters, fixtures and bulbs.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
(iv) Electrical goods and stabilizers (other than those specified in this Schedule) not being machinery used in the manufacture of goods and spare parts and accessories of such machinery.
|
Fifteen paise in the rupee
|
Fifteen paise in the rupee
|
|
97.
|
Electronic Goods.
| | |
|
(A) Electronic cameras, components, paris and accessories thereof:
|
Fifteen paise in the rupee
|
Fifteen paise in the rupee
|
|
(B) Electronic home appliances such as electronic grinders, mixers, grinder-cum-mixers, food processors, blenders, juicers, irons, hair dryers, shavers, washing machines, cooking ranges, heaters, hot plates, ovens, vaccume cleaners and components, parts and accessories of any of them.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
(C) Electronic watches, components parts and accessories thereof.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
(D) All other electronic goods not falling under (A)(B)(C) above, including-
(1) Wireless reception instruments such as AM radios/AM/FM radios, car radios and combinations of radios with tape players or record changer.
(2) Television reception instruments such as black and white television sets, colour television sets and television projection equipments, close circuit television and T.V. monitor.
(3) Aerials, antennas for wireless reception instruments and television reception instrument, TV/Video signal boosters amplifires.
(4) Sound recording instruments and sound reproducing instruments such as record players record changers, tape recorders and tape, players of all types, tape recorder decks, microphones and combinations of these with or without radios.
(5) Electronic music systems and parts of such systems such as amplifiers, graphic ???, synthesizers, tuners, tape decks, record players, compact disc players, speakers and head phones.
(6) Electronic Public adress systems and parts of such as microphones, amplifires, megaphones, speakers and speaker systems of all types.
(7) Video casette recorders, video casette players, video cameras, video projectors and combination of any of those instruments.
(8) Electronic audio-visual equipment and electronic projectors.
(9) Electronic games and instruments for playing electronic games.
(10) Electronic docks, time-pieces and including products incorporating any of these items.
(11) Computers, data entry machine, and word processors and components, parts and accessories thereof and tapes, spools and discs used therewith.
(12) Miscellaneous consumer electronics items such as-
(a) Gas Lighters.
(b) Door-bells and chimera.
(c) Fan regulators.
(d) Light regulators (Dimmers)
(e) Twilight switches.
(f) Automobile beeper, flasher and chimera.
(g) Siren and hailer.
(h) Cooking gas safety alarm.
(i) Remote control swithces.
(j) Starters for tube lights.
(k) Electronic push button telephone instruments which work on Telephone Exchange.
(l) Musical instruments.
(m) Spare parts, accessories and components of the above items.
|
Four paise in the rupee
|
Four paise in the rupee
|
|
98.
|
Fishing Nets.
|
One paise in the rupee
|
One paise in the rupee
|
|
99.
|
Fire works including matches known as baporia and other Substances ordinarily used as fire works.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
100.
|
(i) Foodstuff and food provisions of all kinds (including dried fruits and dried vegetables, raw semi cooked, semi-processed or ready to serve foods, maxmaladers and honey)
|
Thirteen paise in the rupee
|
Thirteen paise in the rupee
|
|
(ii) Pickles, sauces, jams, jellies and preserved fruits.
|
Eight paise in the rupee..
|
Eight paise in the rupee
|
|
101.
|
Floor and wall tiles.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
102.
|
Footwear (other than footwear specified in entry 37 in Schedule-I)
|
Thirteen paise in the rupee
|
Thirteen paise in the rupee
|
|
103.
|
Fur and articles, of personal or domestic use made there from.
|
Fourteen paise in the rupees
|
Fourteen paise in the rupee
|
|
104.
|
(i) Furniture of all kinds, upholstered furniture and skeletons of any of them except plastic/P.V.C. moulded furniture and skeletons thereof.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
(ii) P.V.C. moulded furniture and skeletion thereof.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
105.
|
Ganja and bhang.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
106.
|
(1) Glassware, glass-crockery, chinaware or articles made of porcelain and glazed earthenware (other than those specified in entry 147 of the Schedule.)
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
(2) Laboratory glass wares such as glass tubes, jars, test tubes etc.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
107.
|
Gold and silver filigree.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
108
|
Goods of incorporal or intangible character, that is to say
(1) patents
(2) Trade marks
(3) Brand name, and
(4) Import Licence.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
109.
|
Ground chalk i.e. chalk in powder form.
|
Six paise in the rupee
|
Six paise in the rupee
|
|
110.
|
Hair combs, hair pins, razor and razor blade, shaving brush shaving soap and shaving stick.
|
Eight paise in the rupee
|
Eight paise in the rupee
|
|
111.
|
Hair oils.
|
Sixteen paise in the rupee
|
Sixteen paise in the rupee
|
|
112.
|
Hydrogenated vegetable oils including vanaspati.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
113.
|
Ice.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
114.
|
Ice-cream, Kulfi and non-alcoholic drinks containing ice-cream.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
115.
|
Imitation jewellary.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
116.
|
Inflammable gas (excluding liquified petroleum gas) and acetylene gas supplied in closed containers or tankers.
|
Seventeen paise in the rupee
|
Seventeen paise in the rupee
|
|
117.
|
Ivory articles other than ivory bangles (chudas and chudis) not ornamented in any manner, sandalwood or black wood or inlaid therewith and ornamental metalware (not being articles specified in entry 12 in this Schedule.)
|
Nineteen paise in the rupee
|
Nineteen paise in the rupee
|
|
118.
|
(1) Jari thread and embroidary materials of gold, silver and gilded metal including badla, kasab, champa, gota and full thappa.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
(2) Jari material i.e. badla, kasab, champa, gota and full thappa not containing gold or silver metal.
|
Two paise in the rupee
|
Two paise in the rupee
|
|
119.
|
Jewellery, (not being articles specified in entry 12 in this Schedule) studded or not studded with precious stone synthetic or artificial precious-stones and pearls, real, artificial or cultured.
|
Twelve paise in the rupee
|
Twelve psise in the rupee
|
|
120.
|
Lifts whether operated by electricity or hydraulic power.
|
Twelve paise in, the rupee
|
Twelve paise in the rupee
|
|
121
|
Lottery tickets.
|
Four paise in the rupee
|
Four paise in the rupee
|
|
122
|
L.P. Gas stoves and their combination with grillers or ovens and spare parts and accessories thereof.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
123.
|
Liquified petroleum gas.
|
Seventeen paise in the rupee
|
Seventeen paise in the rupee
|
|
124.
|
(i) Marble, raw marble and its article,
(ii) Marble chips.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
125.
|
Mechanical water coolers, refrigerator and deep freezers and components, parts and accessories thereof.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
126.
|
Milk powder, whole or skimmed.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
127.
|
Mosquito repellents.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
128.
|
(1) Motor vehicles including motor cars, motor taxi cabs, motorettes, motor omnibuses, motor vans, motor lorries.
|
Four paise in the rupee
|
Four paise in the rupee
|
|
(2) Motor cycles, motor cycle combinations, motor scooters, mopeds.
|
Four paise in the rupee
|
Four paise in the rupee
|
|
(3) Component parts of motor vehicles specified in sub-entry (1) and (2) and other articles (including batteries) adapted for use as part and accessories of such vehicles, not being such articles as are ordinarily also used otherwise than as such parts and accessories.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
(4) Chasis of motor vehicles.
|
Three paise in the rupee
|
Three paise in the rupee
|
|
(5) Body which is built on chasis of motor vehicles.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
(6) Tyres and tubes for vehicles specified in sub-entry (1) and (2) above.
|
Ten paise in the rupee
|
Ten paise in the rupee
|
|
129.
|
News print
|
Seven paise in the rupee
|
Seven paise the rupee
|
|
130.
|
Opium
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
131.
|
(i) Paints and varnishes in any form whether ready for use or not,
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
(ii) Acrylic and plastic emulsion paints.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
(iii) All type of lacquers.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
132.
|
Pan Masala
|
Seventeen paise in the rupee
|
Seventeen paise in the rupee
|
|
133.
|
(i) Paper, including straw boards and card boards but excluding paper specified in entry 44 in this Schedule)
|
Ten paise in the rupee
|
Ten paise in the rupee
|
|
(ii) Printed paper
|
Ten paise in the rupee
|
Ten paise in the rupee
|
|
(iii) Ammonia paper, graph paper, tracing paper,
|
Ten paise in the rupee
|
Ten paise in the rupee
|
|
(iv) Stencil paper.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
(v) Art paper, sun-coat, art card, art board, ivory card, chromo coated paper, cheque paper, imitation art paper bible paper and silver cote art paper.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
(vi) Copier paper, that is to say, paper used in paper copier machine.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
134.
|
Pepper and other spices.
|
Six paise in the rupee
|
Six paise in the rupee
|
|
135.
|
(i) Perfumes and their compounds depilatories and cosmetics.
|
Nineteen paise in the rupee
|
Nineteen paise in the rupee
|
|
(ii) Natural and synthetic essential oils, and their compounds and aromatic chemicals and their compounds.
|
Seven paise in the rupee.
|
Seven paise in the rupee.
|
|
136.
|
Pesticides and Insecticides.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
137.
|
Pile carpets (excluding Shetranji).
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
138.
|
(i) Photographic and other cameras and enlargers, lenses, film and plates required for use there with and spare parts and accessories thereof.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
(ii) Rolls and papers used as photographic materials.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
139.
|
Articles made of plastics.
|
Ten paise in the rupee
|
Ten paise in the rupee
|
|
140.
|
(i) Plywood.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
(ii) Decorative sheets such as formica, sunmica and others,
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
(iii) Articles prepared from plywood and decorative sheets.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee.
|
|
141.
|
Pressure lamps, incadescent lanterns and lamps of all kinds and spare parts and accessories of any of these articles.
|
Eleven paise in the rupee
|
Eleven paise in the rupee
|
|
142.
|
(i) Pressure cookers.
|
One paise in the rupee.
|
One paise in the rupee.
|
|
(ii) Spare parts and accessories of pressure cookers.
|
Eleven paise in the rupee.
|
Eleven paise in the rupee.
|
|
143.
|
Processed chicory roots.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
144.
|
P.V.C. Pipes of all types and their fittings made of P.V.C.
|
Three paise in the rupee.
|
Three paise in the rupee.
|
|
145.
|
P.V.C. stabilizers and plastisizers.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
146.
|
Rain coats
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
147.
|
Sanitaryware of all kinds and fittings thereof excluding ??? made of cement specified in entry 106 in this Schedule.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
148.
|
Shaving creams, hair brush and tooth brush.
|
Eleven paise in the rupee
|
Eleven paise in the rupee
|
|
149.
|
Sheets, cushions, pillows, mattresses and such other articles made of foam rubber or plastic foam or other synthetic foam or of fibre foam or rubberised coir.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
150.
|
Sheets, rods, bare, slabs, blocks, ingots, circles and scrap of non-ferrous metals and alloys and rolled and extrusion products made therefrom.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
151.
|
Sowing machines not fitted with accessory motor and spare parts and accessories thereof.
|
Five paise in the rupee.
|
Five paise in the rupee.
|
|
152.
|
(i) Spectacles, pair of lenses and frames sold at a price exceeding rupees one hundred per pieces.
|
Eight paise in the rupee
|
Eight paise in the rupee
|
|
(ii) Goggles and glasses and rought blanks.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
(iii) Spare, part and accessories of spectacles and spectacle frames.
|
Seven paise in the rupee.
|
Seven paise in the rupee
|
|
153.
|
Spirituous preparations containing more than 12 percent by volume of alcohol.
|
Twelve paise in the rupee.
|
Twelve paise in the rupee.
|
|
154.
|
Soda water when sold in sealed or capsuled or corked bottles or jars.
|
Ten paise in the rupee
|
Ten paise in the rupee
|
|
155.
|
Solar energy equipments
|
Four paise in the rupee
|
Four paise in the rupee
|
|
156.
|
Solvent oil.
|
Fourteen paise in the rupee.
|
Fourteen paise in the rupee.
|
|
157.
|
(i) Sound transmitting equipment including telephones, loudspeakers and electrically operated gramophone record changeres and spare parts and accessories of such equipments (but excluding apparatus carried on the person and adapted for use as heating aid).
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
(ii) Gramophones of every description and component, parts thereof and gramophone records.
|
Eighteen paise in the rupee.
|
Eighteen paise in the rupee.
|
|
158.
|
Spare parts and accessories of air conditioning plant, air coolers and air conditioners.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
159.
|
Spare parts and accessories of oil engines to which entry 43 of this Schedule applies.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
160.
|
Spare parts and accessories of tractors.
|
Five paise in the rupee
|
Five paise in the rupee.
|
|
161.
|
Spare parts and accessories of water pumps and water pumping set, including sets exclusively for agricultural purpose.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
162.
|
(i) Stationery articles other than those specified in this schedule, and coloured pencils.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
(ii) Drawing pin, drawing brushes, rubber rings.
|
Ten paise in the rupee
|
Ten paise in the rupee
|
|
163.
|
(i) Stones, rough (unpolished) stones, cut, sized or polished stones.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
(ii) Rhyolite stone and ??? stones (Rajula Building Stones.)
|
Five paise in the rupee
|
Five paise in the rupee
|
|
164.
|
Stoves of all kinds (other than kerosene stove) and spare parts and accessories.
|
Eight paise in the rupee
|
Eight paise in the rupee.
|
|
165.
|
(i) Suit cases, attaches cases and despatch cases but excluding steel trunks and school bags made of steel or aluminium
|
Nineteen paise in the rupee
|
Nineteen paise in the rupee
|
|
(ii) School bags made of aluminium.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
166.
|
Suva, dhana and dhana dal.
|
Six paise in the rupee
|
Six paise in the rupee
|
|
167.
|
Sweets and sweetmeats (including shrikhand, basudi and doothpak.)
|
Eight paise in the rupee
|
Eight paise in the rupee
|
|
168.
|
Table cutlery including kuives, forks and spoons.
|
Nineteen paise in the rupee
|
Nineteen paise in the rupee
|
|
169.
|
Tape recorders, cassette recorders, tape decks, tape players, cassette players (including combination of any of thorn) with or without wireless reception instruments and magnetic tapes and Cassettes for use therewith and components, parts and accessories of any of them (excluding electronics goods to whidh entry-97 applies).
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
170.
|
Tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines and spare-parts and accessories of such machines (excluding electronic goods to which entry-97 applies).
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
171.
|
Teleprinters and components, parts and accessories thereof.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
172.
|
Timber (excluding firewood and specified in entry 33 of Schedule I.)
|
Fourteen paise in the rupee.
|
Fourteen paise in the rupee.
|
|
173.
|
Timber which has undergone the process of cutting, sawing, shaping, sizing or hewing.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
174.
|
Timru leaves.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
175.
|
Toilet articles, that is to say, all articles used in cleansing or grooming parts of human body, including hair cream, hairtonic shampoo but excluding soaps.
|
Nineteen paise in the rupee
|
Nineteen paise in the rupee
|
|
176.
|
Toilet soaps excluding shampoo.
|
Ten paise in the rupee
|
Ten paise in the rupee
|
|
177.
|
Tooth power.
|
Eight paise in the rupee
|
Eight paise in the rupee
|
|
178.
|
Tractors, power tillers, mini tractors or hand tractors.
|
Two paise in the rupee
|
Two paise in the rupee
|
|
179.
|
Tread rubber.
|
Ten paise in the rupee
|
Ten paise in the rupee
|
|
180.
|
Typewriting machines and spare parts and accessories thereof (excluding electronics goods to which entry 97 applies).
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
181.
|
Tyres of trailor of tractor.
|
Eight paise in the rupee
|
Eight paise in the rupee
|
|
182.
|
(i) Utensils made of stainless steel.
|
One paise in the rupee
|
One paise in the rupee
|
|
(ii) Utensils made of copper, brass and handmade utensils of bell metals.
|
One paise in the rupee
|
One paise in the rupee
|
|
(iii) Utensils of aluminium,
|
One paise in the rupee
|
One paise in the rupee
|
|
(iv) Utensils made of other metals and articles made of stainles steel
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
183.
|
Vaccum flasks of all kinds including there moses.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
|
184.
|
Variali (Aniseeds), and Khas khas (Red Poppy seeds)
|
Six paise in the rupee
|
Six paise in the rupee
|
|
185.
|
(i) Vegetable non-essential oils other than hydrogenated Vegetable oil.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
(ii) Edible oils,
|
Four paise in the rupee
|
Four paise in the rupee
|
|
(iii) Washed cotton-seed oil.
|
Six paise in the rupee
|
Six paise in the rupee
|
|
186.
|
Vessels of every description to be used for playing on water.
|
Four paise in the rupee
|
Four paise in the rupee
|
|
187.
|
Vitaminised infant milkfood sold in sealed containers.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
188.
|
Washing soaps excluding detergent washing cakes.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
189.
|
Water proof canvas.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
190.
|
Water pumps and water pumping sets including those used exclusively for agricultural purposes.
|
Five paise in the rupee
|
Five paise in the rupee
|
|
191.
|
Weighing machines of all kinds, appliances, instruments, scales, tubes and system used for weighing, except ordinary weighing scales locally known as Taraju or Tagadi.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
192.
|
(i) Wireless reception instruments (excluding one or two band radio) and apparatus and radio, gramophones and electrical valves battreries transmitters, accumulators, amplifiers and loudspeakers required for use therewith and spare parts and accessories of such wireless instruments apparautus and radio gramophones.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
|
(ii) One or two band radio.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
|
193.
|
‘X’ Ray apparatus and films, plates and other equipments required for use therewith and spare parts and accessories thereof.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
|
194.
|
Zinc hydroxide.
|
Four paise in the rupee
|
Four paise in the rupee
|
|
195.
|
All goods other than those specified from time to time in sections 19-A, 19-B and 19-C and in Schedule-I and Part-B of Schedule-II, and in the preceding entires.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|