Gujarat act 009 of 1992 : Gujarat Sales Tax (Second Amendment) Act, 1992

Preamble

Gujarat Sales Tax (Second Amendment) Act, 1992*

[Gujarat Act No. 9 of 1992][1st April, 1992]

An Act further to amend the Gujarat Sales Tax Act, 1969.

It is hereby enacted in the Forty-third Year of the Republic of India as follows:-

* Received the Assent of the Governor on the 1st April, 1992 is hereby published for general information.

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Gujarat Sales Tax (Second Amendment) Act, 1992.

(2) This section shall come into force at once and the remaining provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act.

Section 2. Amendment of section 2 of Guj. 1 of 1970

2. Amendment of section 2 of Guj. 1 of 1970.- In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the principal Act"), in section 2,-

(1) clause (1A) shall be deleted;

(2) for clause (16), the following clause shall be substituted, namely;-

"(16) "manufacture" with all its grammatical variations and cognate expressions means producing, making, extracting, collecting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods but does not include such manufactures or manufacturing processes as may be prescribed;";

(3) for clause (21), the following clause shall be substituted, namely:-

"(21) ‘prohibited goods’ means the goods described in entries 1 to 63 (both inclusive) in Part A of Schedule II, or in entries 1 to 4 (both inclusive) in Part B of Schedule II and such other goods as the State Government may, by notification in the Official Gazette, specify;":

(4) in clause (26),-

(a) the figures "???" shall be deleted;

(b) in sub-clause (ii), the word "or" occurring at the end shall be deleted;

(c) sub-clause (iii) shall be deleted;

(5) in clause (32), the words "but does not include additional tax" shall be deleted.

Section 3. Amendment of section 3A of Guj. 1 of 1970

3. Amendment of section 3A of Guj. 1 of 1970.- In the principal Act in section 3A, in sub-section (1), and in sub-section (5), for the wold and figures "Schedule IV", the word and figures "Schedule III" shall be substituted.

Section 4. Deletion of section 4A of Guj. 1 of 1970

4. Deletion of section 4A of Guj. 1 of 1970.- In the principal Act, section 4A shall be deleted;

Section 5. Deletion of section 10 of Guj. 1 of 1970

5. Deletion of section 10 of Guj. 1 of 1970.- In flit principal Act, section 10 shall be deleted.

Section 6. Amendment of section 10A of Guj. 1 of 1970

6. Amendment of section 10A of Guj. 1 of 1970.- In the principal Act, in section 10A, in sub-section (2), in clause (d), for the words, figures and letter "Schedule II-Part B are exempt from general sales tax, and Schedule III are exempt from both sales tax and general sales tax", the words, figures and letter "and Schedule II-Part B are exempt from general sales tax" shall be substituted.

Section 7. Amendment of section 11 of Guj. 1 of 1970

7. Amendment of section 11 of Guj. 1 of 1970.- In the principal Act, in section 11,-

(1) the figures "10" shall be deleted;

(2) in the marginal note, the figures "10" shall be deleted;

(3) in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely:-

"(c) a purchase from a registered dealer in respect of any goods (except effected on the certificate in prescribed form under section 13) specified in Part B of Schedule II of Schedule III as existed prior to the commencement of the Gujarat Sales Tax (Second Amendment) Act, 1992 (Guj. 9 of 1992) and which are specified in Part A of Schedule II as amended by the Gujarat Sales Tax (Second Amendment) Act, 1992".

Section 8. Amendment of section 12 of Guj. 1 of 1970

8. Amendment of section 12 of Guj. 1 of 1970.- In the principal Act, in section 12, in clause (2), for the word and figures "8 or 10", the word and figure "or 8" shall be substituted.

Section 9. Amendment of section 13 of Guj. 1 of 1970

9. Amendment of section 13 of Guj. 1 of 1970.- In the principal Act, in section 13, in sub-section (1), for the figures and word "8 and 10", the word and figure "or 8" shall be substituted.

Section 10. Amendment of section 15 of Guj. 1 of 1970

10. Amendment of section 15 of Guj. 1 of 1970.- In the principal Act, for section 15, the following section shall be substituted, namely:-

"15. Purchase taxpayable on certain purchase of goods.- Where a dealer who is liable to pay tax under this Act purchases any goods specified in Schedule II from a person who is not a Registered dealer, then unless the goods so purchased are resold by the dealer, there shall be levied, subject to the provisions of section 9, a purchase tax on the turnover of such purchase at the rate set out against them in that Schedule."

Section 11. Amendment of section 15-A of Guj. 1 of 1970

11. Amendment of section 15-A of Guj. 1 of 1970.- In the principal Act, in taction 15A,-

(1) for the words and figures "Schedule II or III", wherever they it was at two places, the words, letters and figure "Part A or Part B of Schedule II" shall he substituted;

(2) for the words "two paise in the rupee", the figures and words "2.4 paise in a rupee" shall he substituted.

Section 12. Amendment of section 15-B of Guj. 1 of 1970

12. Amendment of section 15-B of Guj. 1 of 1970.- In the principal Act, in section 15B,-

(1) in sub-clause (b), for the words "four paise in a rupee", the figures and words "4.8 paise in a rupee" shall he substituted;

(2) in the proviso, for the words and figures "entry 1 in Schedule III", the words, figures and letter "entry 15 in Part A of Schedule II" shall be substituted.

Section 13. Amendment of section 19-A of Guj. 1 of 1970

13. Amendment of section 19-A of Guj. 1 of 1970.- In the principal Act, in section 19A, in sub-section (1), for the words "four paise in the rupee" the words "five paise in a rupee" shall be substituted.

Section 14. Amendment of section 21 of Guj. 1 of 1970

14. Amendment of section 21 of Guj. 1 of 1970.- In the principal Act, in section 21, the figures "10" shall be deleted.

Section 15. Amendment of section 23 of Guj. 1 of 1970

15. Amendment of section 23 of Guj. 1 of 1970.- In the principal Act, in section 23, in sub-section (1).-

(1) for the words and figures "Schedule II or III", the words, letters and figures "Part A or Part B of Schedule II" shall be substituted;

(2) for the word "Schedules" wherever they occur, the word "Schedule" shall be substituted;

(3) sub-clause (b) shall be deleted.

Section 16. Amendment of section 24 of Guj. 1 of 1970

16. Amendment of section 24 of Guj. 1 of 1970.- In the principal Act, in section 24,-

(1) for the figures and word "8 and 10", the word and figure "or 8" shall be substituted;

(2) the words, brackets and figure "or as the case may be clause (ii) of sub-section (1) of section 10 or clause (i) of sub-section (2) of that section" shall be deleted;

(3) in the marginal note, for the figures and word "8 and 10" the word anil figure "or 8" shall be substituted.

Section 17. Amendment of section 26 of Guj. 1 of 1970

17. Amendment of section 26 of Guj. 1 of 1970.- In the principal Act, in section 26, in sub-section (6), in the proviso, for the figures and words ‘8 or 10, as the case may be", the word and figure "or 8" shall be substituted.

Section 18. Amendment of section 55A of Guj. 1 of 1970

18. Amendment of section 55A of Guj. 1 of 1970.- In the principal Act, in section 55A, in sub-section (1), for the figures and word "8 or 10", the word and figure "or 8" shall be substituted.

Section 19. Substitution of Schedules I, II, III and IV of Guj. 1 of 1970

19. Substitution of Schedules I, II, III and IV of Guj. 1 of 1970.- In the principal Act, for Schedules I, II, III, and IV, the following ??? shall be substituted, namely:-

Schedule 1

Schedule 1

"SCHEDULE I.

(See section 5)

Goods, the sale or purchase of which is free from all taxes.

Sr. No. Description of goods. Conditions and exceptions subject to which exemption is granted.
1 2 3
1. Agate (Akik) atones and articles made therefrom.
2. (i) Agricultural implements (excluding varat and varatadi) worked or operated exclusively by human or annual agency exclusively used in agricultural operations and the parts thereof which are ordinarily not also used otherwise than as such parts. (ii) Opener (Huller) and thrasher for agriculture use.
3. Artificial Teeth.
4. Articles made of bamboo.
5. Betel leaves and pan, tambul, vida, or patti prepared from betel leaves.
6. Bindi.
7. Black and coloured lead slips.
8. Books and periodicals including time tables for railway and passenger transport services, almanacs, panchangs, exercise books, drawing books and examination answer books (but excluding catalouges, all publications which mainly publicise goods and articles for commercial purposes, race cards, account books, diaries, calendars and books containing space exceeding eight pages for writing).
9. (1) Braille writing states. (2) Braille typewriters. (3) Braille Watch. (4) Braille educational equipments etc. (5) Group hearing aids. (6) Induction group aid. (7) Speech trainer. (8) Wheel chair. (9) Audiometer. (10) Walkers (11) Calliper of all types. (12) Artificial limbs. (13) Crutches. (14) All types of splints. (15) Hearing aids. (16) Language master. (17) Voice chord. (18) Prosthetic aids for leprosy affected people. (19) Orthopaedic footwear. (20) Tricyles and auto-tricyles for handicapped persons.
10. (1) Bread in any form. (2) Khakhra, papad and papad pipes. (3) Sev made out of wheat flour or maida. (4) Potato katri(unfried).
11. Brooms and broom sticks.
12. Candles made of wax.
13. Calender datta.
14. Cattel-feed including fodder and concentrates but excluding cotton seeds, oil cakes and de-oiled cekes.
15. Cattle, sheep and goats.
15A. Articles made of cement, that is to say Jali-Jalia, Gokhla and Paniyara.
16. Cereals and pulses in all forms and flour thereof except maize flour.
17. Charkha and other implements and spare-parts thereof, used in the production of handspunyarn as may be specified by the State Government by notification in the Official Gazette.
18. Charts, maps, geometrical instrumentes and globes for educational use.
19. Chikki and Revdi.
20. Cuillies, chilly powder, tamarind and turmeric, whole or powdered.
21. Coconut in shell and separated kernal of coconut other than Copra.
22. Condoms and loops (intra-uterine Contraceptive devices), and other contraceptives as may be specified by Notification in the Official Gazette.
23. Cooked food (excluding Ice-cream and Kulfi) and non alcoholic drinks not containing Ice-cream served at one time at a price-of not more than Twenty-five rupees 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 sale of sweet-meats, confectionery, cakes, biscuits or pastries. Except when served outside any eating house, restaurant, hotel, refreshment room or boarding establishment at functions and parties.
24. Cotton fabrics covered under heading Nos. 52, 05, 52, 06, 52, 07, 52, 08, 52, 09, 52, 10, 52, 11, 52, 12, 58, 01, 58, 02, 58, 03, 58, 04, 58, 05, 58, 06, 59, 01, 59, 03, 59, 05, 59, 05 and 60, 01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957), is not exempted on account of any exemption or draw back granted under that Act.
25. Deshi nalia
26. Diamonds whether polished or not, synthetic, precious stones and other precious stones, synthetic diamond powder.
27. Egg
28. Electrical Energy.
29. Equipments for Drip Irrigation.
30. Equipments for Physical Exercise.
31. Farsan, that is to saysi eatables (other than sweet preparations) prepared wholly or mainly from gram or other pulses or gram flour or flour of other pulses and such preparations as the State Government may, by Notification in the Official Gazette, specify for the purose of this entry.
32. Films certifies by the State Government to be predominantly educational in nature.
33. (a) Firewood and charcoal. When sold for the purpose of being used as firewood or for the purpose of manufacturing agricultural implements. Carts, bullock-carts, and spare-parts thereof.
(b) Wood of limda, Piplas Baval and Vadla sold in form other than fire wood. -as above-
(c) Coal gas. When sold by a gas supply company to a local authority for consumption by such local authority for the purposes of street lighting.
34. Fish, and all Sea food.
35. (i) Flowers (excluding artificial flowers). (ii) Veni, gajra, garlands and such other articles prepared from fresh flowers (excluding those of artificial flowers).
36. Flower, fruit and vegetable seed, seeds of lucerne grass (Rajka) and of sanu hemp, bulbs, tubers and plants other than orchids.
37. Footwear when sold at a price not exceeding one hundred rupees per pair.
38. Fountain pens, stylograph pens, ball-points pens and propelling pencils and spare parts and accessories of such pens and pencils.
39. Fresh fruits.
40. Fresh vegetables and edible tubers.
41. Ghamelas and Tagaras.
42. Glass bangles, plastic bangles and ivory bangles (chudas and chudis) not ornamented in any manner. Explanation-colouring of ivory bagles (chudas and chudis) shall not be considered as ornamentation.
43. Gur but not including Kakavi or Kakab or molasses.
44. Haar, Pavitra, Kalagi, Hugat Modh. etc. made from artificial silk yarn and artificial silk yarn waste.
45. Hand carts, bullock carts and camel carts, and spare parts of such carts.
46. Handicarft articles.
47. Handloom fabrics of all varieties when sold at a price less than twenty rupees per metre.
48. Handloom and parts thereof.
49. Hand made biscuits but not including cakes and pastries, when sold at a price not exceeding forty per kilogram. Explanation: The expression "handmade biscuits" for the purpose of this entry includes biscuits in the manufacture of which electric power is used only for the purpose of carrying out the following processes, namely:- (i) Kneading the dough and (ii) Baking the biscuits.
50. Heena powder (Mehandi).
51. Human blood and human blood plasma.
52. Hurricane and hurricane lamps of all kinds and spare parts and accessories thereof.
53. Improved Chulhas with cost not exceeding Rs. 100 per unit.
54. Khakhra pan.
55. Kites (Patang).
56. Kumkum.
57. Kerosene stoves and spare parts and accessories thereof.
58. Linguaphone, language records that is to say ??? records for teaching languages.
59. Mangalsutra sold at a price not exceeding ??? rupees each.
60. ??? excluding chemical fertilisers, oil cakes and de-oiled cakes.
61 Meat. Except when sold in ??? containers.
62. (i) Milk, whole or separated or reconstituted, except milk powder. (ii) Butler-milk, curds and Lassi and chakka.
63. Motor spirit as defined in the Bombay Sales of Motor Spirit Taxation Act, 1958. (Bom. LXVI of 1958).
64. Musical instruments and harmonium reeds, other than electronic musical instruments.
65. Needles.
66. Padia and patraia.
67. Patola sarees, scarves or other articles woven on hand-looms by ??? engaged in patola industry. When sold by a producer.
68. Pawrah and pick-axe.
69. Pedal Rickshaw.
70. Plantain leaves.
71. Plastic buttons.
72. Poultry.
73. Poultry feed.
74. (a) Products of Village Industries as defined in the Khadi and Village Industries Commission Act, 1956 (61 of 1956). (1) When sold by a producer or a dealer certified for this purpose by the Commissioner int he manner prescribed.
(b) Silk Khadi and ready made garments and other articles prepared from Khadi. Explanation.-For the purpose of this sub-entry, "Khadi" means any cloth woven on handloom in India from cotton, silk or woollen yarn hand spun in India or from the mixture of any or all such yarns, and "Silk Khadi" means cloth woven on handloom in India from silk-yarn hand spun in India. (c) Cottou, silk or woolen yarn handspun and articles knitted by hand from such yarns or from a mixture of any two or all such yarns. (2) When sold by another dealer who has purchased the goods from a producer or dealer certified under condition 1.
75. Rakhadi.
76. Rayon or artificial silk fabrics covered under heading Nos. 54.08, 54.09, 54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.01, 58.02, 58.03, 58.04, 68.05, 09.01, 59.02, 59.03, 59.04, 59.05, 09.06, and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on account of any exemption or drawback granted under that Act.
77. Reaydmade garments and articles prepared from any textile or handloom fabrics including those which have been embroidered or otherwise decorated, sold at a price not exceeding hundred rupees per article or suit.
78. Roofing tiles known as manglori Nalia.
79. Safety matches (excluding watches used at fireworks).
80. Salt other than salt used in manufacturing of taxable goods.
81. Silk Kinkhab fabrics. Explanation.-"Kinkhab fabrics" means handloom cloth interwoven with silk yarn and jari thread in which the design or patterns are made either manually or with the use of jacquard or dobbies opertated by human agency. When sold by producer of a dealer.
82. (i) States and State pencils, chalksticks, crayons, foot-rules, slide rules, lead pencils, mathematical instrument boxes, school colour boxes, black hoards, dusters, rubber erasers, pencil sharpeners ??? boxes and educational audio-picture cards. (ii) Parts of mathematical instruments.
83. Spectacles, pair of leases and spectacle frames when sold at a price not exceeding one hundred rupees each.
84. Stamp-papers told by vendors duly authorised under the provisions of the Bombay stamp Aft, 1958, (Bom. LX of 1958) or the Indian Stamp Act, 1899. (2 of 1899).
85. Such sports goods as the State Government may, by notification in the Official Gazette specify.
86. Sugar, covered under sub-holding Nos. 1701.20, 1701.81, 1701.39 and 1702.11 of the Schedule to the Central Excise Tariff Act, 1995 (5 of 1986) When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on account of any exemption or drawback granted under that Act.
87. Threads string or rope prepared from ??? or natural fibre, known as Bhindi and Bhindiwan.
88. Tobacoo, (unmanufactured) and tobacco refuse covered under sub-heading No. 2401.00 Cigars and the Cheroots of Tobacco covered raider heading No. 24.02, Cigarettes and Cigarillos of tobacco covered under sub-heading Nos. 2403.11 and 2403.21 and other manufactured tobacco Covered under sub-heading Nos. 2404.11, 2404.12, 2404.13, 240419, 2404.21, 2404.39, 2404.31, 2404.39, 2404.41, and 2404.60 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on account of any exemption or drawback grafted muter the Act.
89. Toys.
90. Tractor trailers.
91. Umbrellas of all kinds and spare parts and accessories thereof.
92. Vaccines, Toxoids or Sera.
93. Water (other than Aerated, Mineral, medicinal or tonic water)
94. Wet dates known as Khajur or Zahedi or any other name.
95. (i) Wooden brushes meant for house-hold purposes. (ii) Articles made from wood that is to say Dhoka, Welan, Bajoth, Potle-potli and ???.
96. Wooden handles of Pawarah and pick-axe.
97. Wooden frames of Drum, Dholak, Tabla, Konga or Bonga.
98. Wooden fabrics of wool covered under heading Nos. 51.06, 51.07, 58.01, 58.02, 58.03 and 58.05 of the Schedule to the Central Excise and Tariff Act, 1985 (5 of 1986). When levy and collection, of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on Account of any exemption or drawback granted under the Act.

Schedule 2

Schedule 2

SCHEDULE-II, PART-A (See section 7)

Goods, the sale or purchase of which is subject to sales tax or purchase tax and the rates of tax.

Sr. No. Description of the goods Rate of sales tax Rate of purchase tax
1 2 3 4
1. Goal including coke in all its forms but excluding charcoal. Four paise in the rupee Four paise in the rupee
2. Cotton yarn, but not including cotton yarn waste. Four paise in the rupee Four paise in the rupee
3. Cotton fabrics to which entry 24 in Schedule-I does not apply Four paise in the rupee Four paise in the rupee
4. 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. Four paise in the rupee Four paise in the rupee
5. 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. Four paise in the rupee Four paise in the rupee
6. ??? 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. Four paise in the rupee Four paise in the rupee
7. Rayon or artificial Silk Fabrics to which entry 76 in Schedule 1 does not apply. Four paise in the rupee Four paise in the rupee
8. Sugar to which entry 86 in Schedule I does not apply. Four paise in the rupee Four paise in the rupee
9. Tobacco to which entry 88 in Schedule I does not apply. Four paise in the rupee Four paise in the rupee
10. Woollen fabrics to which entry 98 in Schedule I does not apply Four paise in the rupee Four paise in the rupee
11. 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. Seven paise in the rupee Seven paise in the rupee
12. 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. One paise in the rupee One paise in the rupee
13. Artificial silk yarn including artificial silk yarn waste. Two paise in the rupee Two paise in the rupee
14. Blended fibres, blended yarn, blended fibre waste and blended yarn waste of all varieties. Two paise in the rupee Two paise in the rupee
15. Bullion and specie. One half paise in the rupee One hall paise in the rupee
16. Butter. Ten paise in the rupee Ten paise in the rupee
17. Caustic Soda and ??? of soda. Eight, paise in the rupee Eight paise in the rupee
18. Chemical ???. 4.80 paise in the rupee 4.80 paise in the rupee
19. Chemicals other than those specified in any other entry in this or any other schedule. Six paise in the rupee Six paise in the rupee.
20. Chlorine gas in all forms, oxygen gas, ??? gas, and argon gas. Seven paise in the rupee Seven paise in the rupee
21. Cotton waste. Seven paise in the rupee Seven paise in the rupee
22. Cotton yarn waste. Four paise in the rupee Four paise in the rupee
23. De-oiled cakes. Five paise in the rupee Five paise in the rupee
24. Drilingrigs, spare parts & accessories used for oil exploration Six paise in the rupee Six paise in the rupee
25. Dyes. Five paise in the rupee. Five paise in the rupee
26. Electric motor and spare parts and accessories thereof. Ten paise in the rupee Ten paise in the rupee
27. Furnace oil. Twelve paise in the rupee Twelve paise in the rupee
28. Ghee Twelve paise in the rupee Twelve paise in the rupee
29. Groundnut husks (fotri). Five paise in the rupee Five paise in the rupee
30. 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. Five paise in the rupee Five paise in the rupee
31. Hosiery goods.-
(i) when sold at a price not exceeding rupees Thirty per article or suit. One paise in the rupee One paise in the rupee
(ii) when sold at a price exceeding rupees Thirty per article or suit. Five paise in the rupee Five paise in the rupee
32. Kakavi or kakab or molasses. Ten paise in the rupee Ten paise in the rupee
33. (i) Kerosene for domestic use. 3.60 paise in the rupee 3.60 paise in the rupee
(ii) Kerosene for industrial use. Eight paise in the rupee Eight paise in the rupee
34. Light diesel oil. Eight paise in the rupee Eight paise in the rupee
35. Lignite. Twenty One paise in the rupee Twenty One paise in the rupee
36. Linear Alky Benzene (L.A.B.) Six paise in the rupee Six paise in the rupee
37. Low sulphur heavy stock (LSHS) Fifteen paise in the rupee Fifteen paise in the rupee
38. Lubricants Fourteen paise in the rupee Fourteen paise in the rupee
39. Machinery used in the manufacture of goods excluding machinery specified in any other entry in this or any other Schedule. Seven paise in the rupee Seven paise in the rupee
40. Naptha. Fifteen paise in the rupee Fifteen paise in the rupee
41. Natural and associated gas (other than inflammable gas supplied in closed containers as specified in entry 116 in this Schedule). Nineteen paise in the rupee Nineteen paise in the rupee
42. (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. Nine paise in the rupee Nine paise in the rupee
(ii) Methyl alcohol. Five paise in the rupee Five paise in the rupee
43. Oil engines Seven paise in the rupee Seven paise in the rupee
44. (A) Packing materials that is to say the following articles- Six paise in the rupee Six paise in the rupee
(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.
(B) High Density Poly-Ethylene (H.D.P.E.) woven sacks and polypropylene sacks. Two paise in the rupee Two paise in the rupee
45. Petrochemicals Twelve paise in the rupee Twelve paise in the rupee
46. 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. Twelve paise in the rupee Twelve paise in the rupee
47. Printing blocks meant for use by printing press. Ten paise in the rupee Ten paise in the rupee
48. 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. Two paise in the rupee Two paise in the rupee
49. (1) Pure silk yarn. Two paise in the rupee Two paise in the rupee
(2) Raw silk and silk yarn including waste thereof. Five paise in the rupee Five paise in the rupee
50. Raw wool and wool tops. Two paise in the rupee Two paise in the rupee
51. 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. Five paise in the rupee Five paise in the rupee
52. (i) Sarees of all kind embroidered or other wise decorated. Five paise in the rupee Five paise in the rupee
(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. Five paise in the rupee Five paise in the rupee
53. Screen printing blocks meant for use in printing fabrics. Five paise in the rupee Five paise in the rupee
54. Soda ash. Five paise in the rupee Five paise in the rupee
55. Spare parts and accessories (excluding ball bearings) of machinery which covered by entry 39 of this Schedule. Seven paise in the rupee Seven paise in the rupee
56. 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. Two paise in the rupee Two paise in the rupee
57. Starches and maize flour and topics flour. Five paise in the rupee. Five paise in the rupee.
58. Steam Five paise in the rupee Five paise in the rupee
59. 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, Two paise in the rupee Two paise in the rupee
60. Transformers switch gears and switch boards and spare parts and accessories thereof. Five paise in the rupee Five paise in the rupee
61. Vararat and varatadi. Two paise in the rupee Two paise in the rupee
62. Wire nails and, blue tacks Five paise in the rupee Five paise in the rupee
63. Wollen yarn (other than knitting yarn) but including wollen yarn waste. Two paise in the rupee Two paise in the rupee
64. Aeroplanes and spare parts and accessories thereof. Fourteen paise in the rupee Fourteen paise in the rupee
65. 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. Fourteen paise in the rupee Fourteen paise in the rupee
66. Agarbatti, padi, dhoop, and dhoop batti. Five paise in the rupee Five paise in the rupee
67. Air conditioning plants. Eighteen paise in the rupee Eighteen paise in the rupee
68. Air coolers. Sixteen paise in the rupee Sixteen paise in the rupee
69. Air conditioners. Seventeen paise in the rupee Seventeen paise in the rupee
70. Arms including rifles, revolvers, pistols and ammunitions there of and spare parts and accessories thereof. Fourteen paise in the rupee Fourteen paise in the rupee
71 Amchur. Six paise in the rupee Six paise in the rupee
72. Bamboo whether whole or split. Seven paise in the rupee Seven paise in the rupee
73. Betel nuts Six paise in the rupee Six paise in the rupee
74. Bicyles, tricycles, tendem cycles and cycles combination and tyres, tubes and accessories and parts thereof. Seven paise in the rupee Seven paise in the rupee
75. Bionoculars, telescopes, opera glasses and spare parts and accessories thereof. Fourteen paise in the rupee Fourteen paise in the rupee
76. Braids, borders, laces and trimmings (excluding those to which entries 24, 76, and 98 of Schedule I apply) Ten paise in the rupee Ten paise in the rupee
77. Bricks and roofing tiles (other than deshi nalia and mangalori nalia). Six paise in the rupee Six paise in the rupee
78. Buckets drums and trunks of GP sheets or CR sheet. Twelve paise in the rupee Twelve paise in the rupee
79. Cakes, pastries and biscuits. Twelve paise in the rupee Twelve paise in the rupee
80. Cement. Fifteen paise in the rupee Fifteen paise in the rupee
81. 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. Fourteen pasie in the rupee Fourteen paise in the rupee
82. Chalk lumps. Six paise in the rupee Six paise in the rupee
83. Cigarette cases and lighters Fourteen paise in the rupee Fourteen paise in the rupee
84. 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. Fourteen paise in the rupee Fourteen paise in the rupee
85. (i) Clocks, time pieces and watches and spare parts and accessories thereof. Twelve paise in the rupee Twelve paise in the rupee
(ii) Winding wall clocks and winding time pieces and spare parts and accessories thereof. Four paise in the rupee Four paise in the rupee
86. 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 Ten paise in the rupee
87. (i) Coffee, chicori or tea, in leaf or in powder form Twelve paise in the rupee 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. 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

SCHEDULE-II, PART-B (See section 8).

Goods, the sale or purchase of which is subject to general sales tax or purchase tax and the rates of tax.

Sr. No. Description of Goods Rate of General Sales Tax. Rate of Purchase Tax
1 2 3 4
1. Cotton, that is to say, all kinds of cotton (indigenous or imported), in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste. Four paise in the rupee Four paise in the rupee
2. Hides and skins, whether in a raw or dressed state Four paise in the rupee Four paise in the rupee
3. Isabgul Five paise in the rupee Five paise in the rupee
4. Jira, (Cumiu seeds), methi (fenugru seeds), ajma (ajwa), kalingada seeds and asalia. Five paise in the rupee Five paise in the rupee

Schedule 3

Schedule 3

SCHEDULE-III

(See section 3A)

Goods, the transfer of the right to use, which is subject to sales tax.

Sr. No. Description of goods
1. 2.
1. Air-conditioning plant.
2. Cinematographic and photographic equipment an appliance including studio equipment, camera, projectors, enlarging lenses.
3. Cinematographic film.
4. Computers.
5. Electric fans.
6. Electrical goods.
7. Furniture.
8. Plant and Machinery.
9. Refrigerators.
10. Samiyana.
11. Sewing machines.
12. Surgical equipments and machinery.
13. Typo writers.
14. Television, Vodio Cassette Recorders, Vedio Cassette Players.
15. Utensils.
16. X-Ray Machines."
SECTIONS