|
17
|
Sugarcane
|
At the point of last purchase in the state by a dealer who is liable to tax under section 5.
|
5
|
|
18
|
Chicory
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
6
|
|
Sugar preparations
| | |
|
19
|
Jaggery other than palmgur
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
8
|
|
20
|
Confectionery, including toffees and chocolates
|
do
|
10
|
|
Coffee, tea, spices and manufacturers thereof
| |
|
21
|
Coffee, that is to say, any one the forms of coffee such as coffee beans, coffee seeds (raw or roasted), coffee powder, but not including coffee drink.
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
6
|
|
22
|
Green tea leaves and manufactured tea
Explanation.-Where a tax has been levied in respect of manufactured tea, the tax, if any, levied and collected in respect of green tea leaves from which such manufactured tea is produced shall be refunded
|
do
|
5
|
|
23
|
(i) Garbled pepper
(ii) Ungarbled pepper
|
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
|
6
|
|
24
|
Cardamom
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
5
|
|
25
|
Green and dried ginger
|
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
|
4
|
|
26
|
Turmeric
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
6
|
|
27
|
Spices (including chillies and corriander seed) falling under any other items in this Schedule
|
At the point of first sale in the state by a dealer who is liable to tax under section 5
|
8
|
|
28
|
Kacholam
|
At the point of last purchase in the State by a dealer who is liable to tax under Section 5
|
6
|
|
Feeding stuff for animals
| | |
|
29
|
Coconut oil cake
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
5
|
|
30
|
Cattle feed (including gingili oil cake and groundnut oil cake and rice bran) and poultry feeds
|
do
|
5
|
|
31
|
Neem cake
|
do
|
5
|
|
Beverages
| | |
|
32
|
Ice
|
do
|
5
|
|
33
|
Non-alcoholic drinks, squashes, sauces and beverages, bottled or canned and sold under brand name
|
do
|
10
|
|
Explanation.-Powders and Tablets used for preparations of non-alcoholic drinks shall, whether or not they are bottled or canned, be liable to tax under this item or item 34.
| | |
|
34
|
Aerated waters, non-alcoholic drinks and squashes, sauces and beverages, bottled or canned, not falling under item 33.
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
5
|
|
35
|
Foreign liquor
|
do
|
50
|
|
36
|
Liquor other than foreign liquor, arrack and toddy
|
do
|
40
|
|
Explanation (1)-"Liquor" means and includes toddy, wine, brandy, champagne, sherry, rum, gin, whisky, beer, cider, cocoa-brandy, arrack, and all other distilled or spirituous or fermented beverages brought into or produced or manufactured in the State.
| | |
|
Explanation (2).-"Foreign liquor" means any liquor manufactured in any country other than India and brought to India
| | |
|
37
|
Vinegar
|
do
|
8
|
|
Rubber
| | |
|
38
|
Rubber excluding synthetic rubber
|
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
|
5
|
|
39
|
Rubber products other than those specifically mentioned in this Schedule
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
10
|
|
40
|
Synthetic rubber and its products and mixture of rubber and synthetic rubber and its products
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
12
|
|
Textile fibres
| | |
|
41
|
Sewing thread, twisted yarn and such other yarn or thread, not coming under declared goods and not mentioned elsewhere in this Schedule
|
do
|
3
|
|
42
|
Artificial silk yarn and staple fibre yarn
|
do
|
2
|
|
43
|
Synthetic polyster fibre
|
do
|
2
|
|
44
|
Aloe yarn and its products
|
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
|
2
|
|
Iron and steel articles not falling under any other items in the Schedule
| | |
|
45
|
Iron and steel articles, not mentioned elsewhere in this Schedule or the Second Schedule
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
6
|
|
46
|
G.I. Pipes and Cast Iron Pipes
|
do
|
4
|
|
Crude animal and vegetable materials not falling under any other items in this Schedule
| | |
|
47
|
Arecanut
|
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
|
6
|
|
48
|
Nuxvomica
|
At the point of last purchase in the State by a dealer who is liable to tax under section 5
|
6
|
|
49
|
Beedi leaves
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
5
|
|
Petroleum and Petroleum products
| | |
|
50
|
Motor spirit other than petrol and aviation gasoline
|
At the point of sale in the State by any oil company liable to tax under section 5, except where the sale is by any oil company to another oil company
|
20
|
|
51
|
Petrol other than Naphtha
|
do
|
15
|
|
52
|
Aviation gasoline
|
do
|
12
|
|
53
|
Aviation turbine fuel
|
do
|
8
|
|
54
|
Naphta
|
do
|
5
|
|
55
|
Kerosene
|
do
|
4
|
|
56
|
Furnace oil
|
do
|
5
|
|
Explanation.-For the purposes of Sl. Nos. 50 to 56 above, "oil company" means Cochin Refineries Ltd., Indian Oil Corporation Ltd., Bharat Petroleum Corporation Ltd., Caltex Oil Refining (India) Ltd., Hindustan Petroleum Corporation Ltd., Indo-Burmah Petroleum Company Ltd., and includes such other Company as the Government may from time to time, by notification in the Gazette, specify in this behalf.
| | |
|
57
|
Lubricating oil, greases, break fluid, transformer oil and other quenching oils
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
7
|
|
Gas, natural and manufactured
| | |
|
58
|
Liquified petroleum gas
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
15
|
|
59
|
Industrial gas such as oxygen, acetylene, netrogen and carbondioxide
|
do
|
7
|
|
Fixed vegetable oil and fats
| | |
|
60
|
Coconut oil
|
do
|
5
|
|
61
|
All edible oils including refined or hydrogenated oil and margarene, except coconut oil
|
do
|
8
|
|
Chemical elements and compounds
| | |
|
62
|
Menthol
|
do
|
8
|
|
63
|
Glycerene
|
do
|
6
|
|
64
|
Camphor
|
do
|
6
|
|
65
|
All acids
|
do
|
6
|
|
66
|
Titanium dioxide
|
do
|
10
|
|
67
|
Caustic soda and caustic potash
|
do
|
8
|
|
68
|
Soda ash
|
do
|
8
|
|
69
|
Sodium sulphate
|
do
|
8
|
|
70
|
Sodium silicate
|
do
|
8
|
|
71
|
Chemicals not elsewhere specified in this Schedule
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
8
|
|
Dyeing, tanning and colouring materials
| | |
|
72
|
Paints, colours, lacquers, varnishes, pigments, polishes indigo, enamel, putty, bale oil, white oil, turpentine oil thinners, emers and paint brushes
|
do
|
7
|
|
73
|
Dye stuff
|
do
|
7
|
|
Medicinal and Pharmaceutical products
| | |
|
74
|
Allopathic medicines
|
do
|
6
|
|
75
|
Other medicines and drugs including Ayurvedic, Homeopathic, Sidha and Unani preparations
|
do
|
6
|
|
76
|
Surgical cotton, absorbant cotton and wool I.P. bandage
|
do
|
6
|
|
Essential oils and perfume materials
| | |
|
77
|
Lemongrass oil
|
At the point of last purchase in the State by a dealer who is liable to tax under section 5.
|
6
|
|
78
|
Laurel oil
|
do
|
5
|
|
79
|
Tooth powder and tooth paste
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
8
|
|
80
|
Talcum powder, other perfumeries and cosmetics, not falling under any other item in this Schedule
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
10
|
|
81
|
Soap
|
do
|
5
|
|
82
|
Detergent powders, flakes and liquid and laundry brightness
|
do
|
8
|
|
83
|
Denatured spirit Fertilisers-manufactured
|
do
|
8
|
|
84
|
(i) Ammonium Sulphate
(ii) ammonium Sulphate Nitrate
(iii) Urea
(iv) Ammonium Chloride
(v) Sodium Nitrate
(vi) Calcium Ammonium Nitrate
(vii) Super Phosphate Single
(viii) Super Phosphate Tripple
(ix) Kotka Phosphate
(x) Diceleium Phosphate
(xi) Potassium Chloride (Muriate of Potash)
(xii) Sulphate of Potash
(xiii) Mono Ammonium Phosphate
(xiv) Di Ammonium Phosphate
(xv) Ammonium Phosphate Sulphate of any description
|
At the point of fist sale in the State by a dealer who is liable to tax under section 5
|
2
|
|
(xvi) Nitro Phosphate of any description
(xvii) N.P.K. Complex of various grades
(xviii) Bone meal
(xix) Urea Ammonium Phosphate
(xx) Fused Calcium Megnesium Phosphate
(xxi) Rock Phosphate
(xxii) Chillion Nitrate
(xxiii) Dolomite
(xxiv) Ultraphos
(xxv) Mazoon Phosphate
(xxvi) Calcium Carbonate
(xxvii) Any mixture of one or more of the articles mentioned in items (i) to xxvi) above, with or without the addition of other articles (on the turnover relating to components thereof, which have not already suffered tax).
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
2
|
|
Explosives and pyrotechnic products
| | |
|
85
|
Fireworks including coloured matches
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
12
|
|
Plastic materials, etc.
| | |
|
86
|
Cellophane
|
do
|
6
|
|
Chemical materials and products not falling under any other item in the Schedule
| | |
|
87
|
Pesticides and plant protection chemicals
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
4
|
|
Leather, leather manufacture
| | |
|
88
|
All kinds of suit cases, brief cases and vanity bags when sold at a price of Rs. 50 and above
|
do
|
10
|
|
89
|
Leather goods of all kinds, not specified in item No. 88 above (other than hand-made foot-ware when sold at a price not exceeding Rs. 5)
|
do
|
7
|
|
Rubber manufacture not falling under any other item in this Schedule
| | |
|
90
|
Tyres and tubes for motor vehicles, including trucks and buses
|
do
|
15
|
|
91
|
Tyres and tubes for motor cycles, motor-scooters, mopeds and motoretters
|
do
|
15
|
|
92
|
Tyres and tubes for cycles and tandom cycles
|
do
|
6
|
|
93
|
Foamed rubber sheets, cushions, pillows and other articles of foamed rubber
|
do
|
15
|
|
Wood and cork manufactures
| | |
|
94
|
Splints and veneers
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
4
|
|
95
|
Plywood, veneer plywood and hard boards
|
do
|
7
|
|
96
|
Tea chests
Explanations.-The planks and panels, which form the chest when assembled; will come under tea chest for the purpose of this entry
|
do
|
6
|
|
Paper, paper board and manufacture thereof
| | |
|
97
|
Paper (other than newsprint), card boards and their products
|
do
|
8
|
|
Textile yarn, Fabrics and related articles
| | |
|
98
|
Coconut fibre, coir yarn, coir products and bonded fibre fabrics of coir
|
At the point of last purchase in the State by a dealer who is liable to tax under section 5
|
2
|
|
99
|
Rubberised coir products
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
6
|
|
100
|
Bonded fibre fabrics other than those made of coir
|
do
|
10
|
|
101
|
Silk fabrics, that is to say, all varieties of fabrics manufactured either wholly or partly from silk including embroidery in piece, in strips or in motifs, but not including such fabrics on which duty of excise is leviable under sub-section (i) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957)
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
7
|
|
Non-metalic mineral manufactures not falling under any other item in this Schedule
| | |
|
102
|
Cement
|
do
|
8
|
|
103
|
Asbestos sheets and products
|
do
|
10
|
|
104
|
Bricks and tiles (kilin burnt)
|
do
|
5
|
|
105
|
Glazed tiles, mosaic tiles, marble tiles, marble slabs and chips
|
do
|
15
|
|
106
|
Spectacles, glasses, goggles, rough blanks, lenses, framed attachment parts and accessories thereof
|
do
|
7
|
|
107
|
Mirrors
|
do
|
10
|
|
108
|
Chinaware and porcelain ware
|
do
|
10
|
|
109
|
Clay products
|
do
|
4
|
|
110
|
Bangles, excluding those made of gold, silver and other metals
|
do
|
5
|
|
111
|
Glassware
|
do
|
10
|
|
112
|
Precious stones, namely, diamonds, emeralds, rubies, real pearls and saphires, synthetic or artificial precious stones/pearls, artificial or cultured
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
5
|
|
113
|
Water supply and sanitary equipments and fittings
|
do
|
8
|
|
114
|
Water meters and parts and accessories thereof.
|
do
|
8
|
|
Non-ferous metals
| | |
|
115
|
Aluminium, aluminium alloys and all articles made of aluminium or/and aluminium alloys
|
do
|
8
|
|
116
|
Tin including tin sheets and tin plates
|
do
|
8
|
|
Manufacture of metals not falling under any other item in this Schedule
| | |
|
117
|
Stainless steel products
|
do
|
7
|
|
118
|
Pressure cooker
|
do
|
9
|
|
119
|
Welding rods and are carbon
|
do
|
9
|
|
120
|
Trunks, iron or steel
|
do
|
8
|
|
121
|
All metallic products other than those specified elsewhere in this Schedule or the Second Schedule.
|
do
|
8
|
|
Machinery other than electric
| | |
|
122
|
Internal combustion engine
|
do
|
8
|
|
123
|
Rolling bearing, that is to say, ball or roller bearing (all kinds)
|
do
|
8
|
|
124
|
Agricultural machinery and implements, not falling under any other item in this Schedule, other than hand made
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
8
|
|
125
|
All varieties for tractors power tillers and bull dozers and spare parts, component parts and tyres and tubes thereof
|
do
|
10
|
|
126
|
Typewriters, tabulating machines, calculating machines and duplicating machines and parts and accessories thereof
|
do
|
15
|
|
127
|
Sewing machine and spare parts and accessories thereof
|
do
|
6
|
|
128
|
Refrigerators, water coolers and air conditioning plants and machines and component parts thereof
|
do
|
15
|
|
129
|
Centrifugal pumps electrically operated or engine operated
|
do
|
9
|
|
Electrical machinery apparatus and appliances
| | |
|
130
|
All electrical goods (other than those specifically mentioned in this Schedule) instruments, apparatus, appliances and all such articles, the use of which cannot he had except with the application of electrical energy, including fan and lighting bulbs, electrical earthernwares and porcelain and all other accessories and component parts, either sold as a whole or in parts
|
do
|
10
|
|
131
|
Television sets and parts and accessories thereof
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
15
|
|
132
|
Telecommunication apparatus, not falling under any other item in this Schedule
|
do
|
15
|
|
133
|
Wireless reception instruments and apparatus, radio and transistors, not falling under item 134, radio gramaphones, electrical valves, accumulators, amplifiers and loud speakers and spare parts and accessories thereof
|
do
|
15
|
|
134
|
Radios and transistors costing not more than Rs. 150 and spare parts and accessories thereof
|
do
|
12
|
|
135
|
Dictaphone and similar apparatus for recording sound and spare parts thereof
|
do
|
15
|
|
136
|
Batteries other than dry cells
|
do
|
13
|
|
137
|
Dry cells
|
do
|
1
|
|
Transport equipments
| | |
|
138
|
Motor vehicles, motor vessels, motor engines, chassis of motor vehicles, trailors, motor bodies built on the chassis of motor vehicles, bodies built for motor vessels or engines and spare parts and accessories thereof
|
do
|
15
|
|
139
|
Motor cycles and motor cycle combinations, motor scooters, mopeds and motorettes and spare parts and accessories thereof
|
At the point of first sale in the State by a dealer who is liable to tax under section 5
|
15
|
|
140
|
Boat (canoes, wooden launches)
|
do
|
6
|
|
141
|
Machinery and transport equipments (other than those specifically mentioned in the Schedule)
|
do
|
8
|
|
142
|
Bicycles, tandam cycles and cycle combinations and accessories and parts thereof
|
do
|
6
|
|
Furniture
| | |
|
143
|
Upholstered furniture, sofa sets, dressing tables and furniture of all types made of timber, rattan or bamboo
|
do
|
7
|
|
144
|
Upholstered furniture supported on steel frames
|
do
|
12
|
|
145
|
Safes, almirah and furniture made of iron or steel
|
do
|
12
|
|
Clothing
| | |
|
146
|
Readymade garments
|
do
|
6
|
|
147
|
Hosiery goods
|
do
|
3
|
|
148
|
Watch strap made of leather or any other material
|
do
|
10
|
|
149
|
Footwear of all kinds (except leather footwear)
|
do
|
7
|
|
Professional, scientific and controlling instruments, photographic and optical goods
| | |
|
150
|
Binoculars, telescopes and opera glasses
|
do
|
15
|
|
151
|
Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
15
|
|
152
|
Cinematographic equipments, including cameras, projectors and sound recording and reproducing equipments, lenses, films and parts and accessories required for use therewith
|
do
|
15
|
|
153
|
Sound transmitting equipments including telephones and loud speakers and spare parts thereof
|
do
|
15
|
|
Miscellaneous Manufactured articles
| | |
|
154
|
Clocks, timepieces and watches and parts thereof
|
do
|
12
|
|
155
|
Gramaphones and component parts thereof and records
|
do
|
15
|
|
156
|
Plastics and articles made of plastics
|
do
|
8
|
|
157
|
All arms including rifles, revolvers, pistols and ammunitions for the same
|
do
|
20
|
|
158
|
Sports goods
|
do
|
5
|
|
159
|
Pens, pencils and fountain pens
|
do
|
5
|
|
160
|
Ink, other than printing ink
|
do
|
5
|
|
161
|
Bullion and species
|
do
|
2
|
|
162
|
Jewellery of gold, silver and platinum group metals
|
At the point of first sale in the State by a dealer who is liable to tax under section 5.
|
2
|
|
Explanation.-Where a tax has been levied in respect of bullion and specie, the tax leviable on jewellery of gold, silver and platinum group metals produced out of such bullion and specie shall be reduced by the amount of tax levied on such bullion and specie
| | |
|
163
|
Matches
|
do
|
15
|
|
164
|
Cigarette cases and lighters
|
do
|
15
|
|
165
|
Umbrella
|
do
|
5
|
|
166
|
Rain coat
|
do
|
8
|
|
167
|
Vacuum flask and other vacuum vessels and parts thereof
|
do
|
10
|
|
168
|
P.V.C. pipes, alkathene pipes, ploythene pipes, pipes made of synthetic materials
|
do
|
8
|
|
169
|
All kinds of laminated sheets and expanded polytsyrene
|
do
|
8
|
|
170
|
Candle
|
do
|
4.".
|