SCHEDULE A

[See sections 2(26), 5 and 6]

(From  1.4.2005 to date)

LIST OF GOODS FOR WHICH THE RATE OF TAX IS NIL%

Note  - The abbreviation ―%‖ in relation to the rate of tax indicates that  tax on goods to which the entry relates shall be charged on the basis of the sale price,  the tax being  equal to such  percentage of the sale price  as is indicated against the respective goods.

Sr.  No.

Name  of the commodity

Conditions And exceptions

Rate of

Tax

with  effect from

(1)

(2)

(3)

(4)

(5)

1.

Agricultural implements manually operated or animal driven as may  be notified by the State Government, from  time  to time,  in the Official Gazette.

-

Nil %

1.4.2005 to

31.1.2006

1.

Agricultural implements manually operated or animal driven as may  be notified by the State Government, from  time  to time,  in the Official Gazette and components and parts of such implements.

-

Nil %

1.2.2006 to date

2.

Aids  and  implements used by handicapped persons as may  be notified by the State Government, from  time  to time,  in the Official Gazette.

-

Nil %

1.4.2005 to

31.1.2006

2.

Aids  and  implements used by handicapped persons as may  be notified by the State Government, from  time  to time,  in the Official Gazette and components and parts thereof.

Nil %

1.2.2006 to date

2A

Aircraft spare parts, as may be notified from time to time, by the State Government in the Official Gazette

Nil  %

1.8.2014 to date

3.

Animal driven carts  including bullock carts

-

Nil %

1.4.2005 to

31.1.2006

3.

Animal driven carts  including bullock carts  and components, parts and accessories thereof (excluding bearings, tubes and tyres).

-

Nil %

1.2.2006 to date

4.

Aquatic feed, cattle  feed, poultry feed, their  concentrates, animal feed supplements and  animal feed additives, grass,  hay,  straw, cotton seed  oil cakes excluding,

-

Nil %

1.4.2005 to

30.4.2005

a) other oil cakes,

b) all varieties of de-oiled cakes.

4.

(a)Aquatic feed, cattle  feed, poultry feed, their  concentrates, additives and  supplements;

-

Nil %

1.5.2005 to

30.4.2010

(b) Grass,  hay, straw;

(c) Husk and  bran  of cereals  and  pulses, and  de-oiledcakes, but

excluding –

i)  other oil cakes,

ii) Rice bran

4

(a)Aquatic feed, cattle  feed, poultry feed, their  concentrates, additives and  supplements;

-

Nil %

1.5.2010 to

31.3.2013

(b) Grass,  hay, straw;

(c) Husk and  bran  of cereals  and  pulses, sarki  pend and  de-oiled

cakes, but excluding –

i) other oil cakes,

ii) rice bran

4

(a)Aquatic feed, cattle  feed, poultry feed, their  concentrates, additives and  supplements;

-

Nil %

1.4.2013 to date

(b) Grass,  hay, straw;

(c) Husk and  bran  of cereals  and  pulses, sarki  pend and  de-oiled

cakes, but excluding –

i) other oil cakes,

ii) (deleted)

5

Betel leaves.

-

Nil %

1.4.2005 to date

6

Books including almanacs, panchangs, timetables for passenger transport services and  periodicals but excluding annual reports, application forms, account books,  calenders, diaries, catalogues, race cards and  publications which mainly publicise goods, services and  articles for commercial purposes.

-

Nil %

1.4.2005 to

30.4.2005

6

Books including almanacs, panchangs, timetables for passenger transport services and  periodicals, maps charts, orreries and globes, but excluding - annual reports, application forms, account books,  calendars, diaries, catalogues, race cards and  publications which mainly publicise goods, services and  articles for commercial purposes.

-

Nil %

1.5.2005 to

31.1.2006

6

Books, that  is to say, every volume or part or division of a volume including almanacs, panchangs, time  tables  for passenger transport services and  periodicals, maps, charts, orreries and globes, but excluding-annual reports, application forms, account books,  balance sheets, calenders, diaries, catalogues, race cards, publications which mainly publicise goods, services and   articles for commercial purposes and  publications which contain space exceeding eight  pages for writing.

-

Nil %

1.2.2006 to date

6

(a)Books,  that  is to say, every volume or part or division of a volume including almanacs, panchangs, time  tables  for passenger transport services and  periodicals, maps, charts, orreries and globes, but excluding-annual reports, application forms, account books,  balance sheets, calenders, diaries, catalogues, race cards, publications which mainly publicise goods, services and   articles for commercial purposes and  publications which contain space exceeding eight  pages for writing.

Nil %

1.4.2015 to date

(b) Graph book,  Laboratory notebook, Drawing book  and Work book

7

Bread  (excluding pizza bread), in loaf, rolls or in slices, toasted or otherwise except  when served for consumption.

-

Nil %

1.4.2005 to date

8

Broomsticks and  brushes of a type  used to clean floor including toilet  floor.

-

Nil %

1.4.2005 to date

9

Cereals and  pulses (during the period from  1st April, 2005 to 31st March, 2006) in whole grain, split  or broken form-other than those to which any other entry in this Schedule or any other Schedule applies.

-

Nil %

1.4.2005 to

30.4.2005

9

Cereals (other than paddy,rice and  wheat) in whole grain, split  or broken form  and  their  flour  whether sold singly or in mixed form

-

Nil %

1.5.2005 to date

9A

(a) Paddy, rice, wheat and  pulses in whole grain, split  or broken form;

-

Nil %

1.5.2005 to

31.3.2006

(b) the flour  of wheat and  rice including atta,  maida, rawa and suji ;

(c) the flour  of pulses including besan when sold singly and  not mixed with flour  of other pulses or cereals,

sold during the period from  1st May 2005 to 31st March, 2006.

9A

(a) Paddy, rice, wheat and  pulses in whole grain, split  or broken form;

-

Nil %

1.5.2006 to

30.9.2006

(b) the flour  of wheat and  rice including atta,  maida, rawa and suji whether sold singly or in mixed form;

(c) The flour  of pulses including besan when sold singly and  not mixed with flour  of other pulses or cereals,

sold during the period from  1st May2006  to 30th September,

2006.

9A

(a) Paddy, rice, wheat and  pulses in whole grain, split  or broken form;

-

Nil %

1.5.2006 to

31.3.2010

(b) The flour  of wheat & rice including atta,  maida, rawa and  suji whether sold singly or in mixed form;

(c) The flour  of pulses including besan when sold singly and  not mixed with flour  of other pulses or cereals,

sold during the period from  1st May 2006 to 31st March 2010.

9A

(a) Paddy, rice, wheat and  pulses in whole grain, split  or broken form;

-

Nil %

1.4.2010 to

31.3.2011

(b) The flour  of wheat and  rice including atta,  maida, rawa and suji whether sold singly or in mixed form;

(c) The flour  of pulses including besan when sold singly and  not mixed with flour  of other pulses or cereals,

sold during the period from  1st May 2006 to 31st March 2011 or the date  on which the Goods and  Services  Tax Act comes  into force, whichever is earlier.

9A

(a) Paddy, rice, wheat and  pulses in whole grain, split  or broken form;

-

Nil %

1.4.2011 to

31.3.2012

(b) The flour  of wheat & rice including atta,  maida, rawa and  suji whether sold singly or in mixed form;

(c) The flour  of pulses including besan when sold singly and  not mixed with flour  of other pulses or cereals,

sold during the period from  1st May 2006 to 31st March 2012

9A

(a) Paddy, rice, wheat and  pulses in whole grain, split  or broken form;

-

Nil %

1.4.2012 to

31.3.2013

(b) The flour  of wheat & rice including atta,  maida, rawa and  suji whether sold singly or in mixed form;

(c) The flour  of pulses including besan when sold singly and  not mixed with flour  of other pulses or cereals,

sold during the period from  1st May 2006 to 31st March 2013

9A

(a) Paddy, rice, wheat and  pulses in whole grain, split  or broken form;

-

Nil %

1.4.2013 to

31.3.2014

(b) The flour  of wheat & rice including atta,  maida, rawa and  suji whether sold singly or in mixed form;

(c) The flour  of pulses including besan when sold singly and  not mixed with flour  of other pulses or cereals,

sold during the period from  1st May 2006 to 31st March 2014

9A

(a) Paddy, rice, wheat and  pulses in whole grain, split  or broken form;

-

Nil %

1.4.2014 to

31.3.2015

(b) The flour  of wheat & rice including atta,  maida, rawa and  suji whether sold singly or in mixed form;

(c) The flour  of pulses including besan when sold singly and  not mixed with flour  of other pulses or cereals,

sold during the period from  1st May 2006 to 31st March 2015

9A

(a) Paddy, rice, wheat  and pulses in whole grain, split  or broken form;

-

Nil  %

1.4.2015 to

31.3.2016

(b) The flour of wheat  & rice including atta, maida, rawa and suji whether sold  singly or in mixed  form;

(c) The flour of pulses including besan  when sold  singly and not mixed  with  flour of other pulses or cereals,

sold  during  the period  from 1st May 2006 to 31st March 2016

10

Chalk Stick.

-

Nil %

1.4.2005 to

date

11

Charcoal and  Badami Charcoal

-

Nil %

1.4.2005 to date

12

Charkha, Ambar Charkha and  other implements used in the

-

Nil %

1.4.2005 to

12

Charkha, Ambar Charkha and  other implements used in the

-

Nil %

1.5.2005 to

12

(a) Charkha, Ambar Charkha, and  other implements used in the production of handspun yarn  and  components, parts and accessories of any of them,

-

Nil %

1.2.2006 to date

(b) Khadi garments,

(c) Made-ups and  other goods prepared from  handspun yarn.

12A

Drugs  for treatment  of Cancer, as may be notified from time to time, by the State Government, in the Official Gazette.

-

Nil  %

1.4.2015 to date

13

Handlooms, their  parts, accessories, attachments and  auxillary machines as may  be notified by the State Government from  time to time,  in the Official Gazette.

Nil %

1.4.2005 to date

14

Gandhi Topi.

Nil %

1.4.2005 to date

15

Clay lamps.

-

Nil %

1.4.2005 to date

16

Contraceptives of all types

-

Nil %

1.4.2005 to date

17

Cotton and  silk yarn  in hank

-

Nil %

1.4.2005 to date

18

Curd, Lassi, butter milk and  separated milk except  when served for consumption.

-

Nil %

1.4.2005 to

31.1.2006

18

(a) Buttermilk,

-

Nil %

1.2.2006 to date

(b) Separated milk,

(c) Lassi,

(d) Curd (excluding curd whether or not sweetened or flavoured when

sold under a brand name),

Except when served for consumption.

19

Earthen pot.

-

Nil %

1.4.2005 to date

20

Electricity.

-

Nil %

1.4.2005 to date

21

Firewood.

-

Nil %

1.4.2005 to

30.4.2005

21

Firewood excluding casuarina poles  and  eucalyptus logs and  cut sizes thereof.

-

Nil %

1.5.2005 to

31.12.2007

21

(a) Firewood excluding Casuarina Poles and  eucalyptus logs and cut sizes thereof,

-

Nil %

1.1.2008 to date

(b) Fuel made from  solid  waste procured from  any local bodies or on their  behalf.

(c) Biomass pellets.

-

Nil %

1.11.2008 to date

21A

L. P. G. supplied in cylinders containing upto 14.5 kg. of L.P.G., for domestic use.

-

Nil %

7.6.2008 to

31.3.2012

21A

Deleted

-

-

w.e.f.  1.4.2012

22

Fishnet and  fishnet fabrics

-

Nil %

1.4.2005 to

30.4.2005

22

Fishnet and  fishnet fabrics,  fish seeds, prawn seeds and  shrimp seeds.

-

Nil %

1.5.2005 to date

23

Fresh  plants, saplings and  natural flowers excluding Mahua flowers.

-

Nil %

1.4.2005 to date

24

Fresh  vegetables and  potatoes, sweet potatoes, yam  (elephant‘s

foot), onions, fresh  fruits excluding wet dates.

-

Nil %

1.4.2005 to

31.1.2006

24

Fresh  vegetables and  potatoes, sweet potatoes, yam  (elephant‘s foot), onions, fresh  fruits excluding wet dates except  when sold in frozen state  or in sealed container.

-

Nil %

1.2.2006 to date

25

Garlic and  Ginger

-

Nil %

1.4.2005 to date

26

Glass Bangles

-

Nil %

1.4.2005 to

30.4.2005

26

Bangles  made from  any material except  precious metals.

-

Nil %

1.5.2005 to date

26A

Copyrights, for distribution and exhibition of cinematographic films in theatres  and cinema  halls,  sold  during  the period commencing on the 1st April 2005 and ending on the 30th April

2011.

Nil

1.4.2005 to

30.4.2011

27

Goods of incorporeal or intangible character, other than those notified under entry 39 in Schedule C.

-

Nil %

1.4.2005 to date

27A

Hand pumps used  for pumping water.

-

Nil  %

1.4.2013 to date

28

Human blood and  human blood plasma.

-

Nil %

1.4.2005 to

31.1.2008

28

Human blood and   its components and  products thereof.

-

Nil %

1.2.2008 to date

29

Idols  of deities in clay or Plaster of Paris

-

Nil %

1.4.2005 to date

30

Indigenous handmade musical instruments as may  be notified by the State Government from  time  to time,  in the Official Gazette.

-

Nil %

1.4.2005 to

31.1.2006

30

Indigenous handmade musical instruments as may  be notified by the State Government from  time  to time  in the Official Gazette and components, and  parts thereof.

-

Nil %

1.2.2006 to date

31

Kumkum in any form  including bindi, alta and  sindur

-

Nil %

1.4.2005 to date

32

Leaf plates and  cups

-

Nil %

1.4.2005 to date

33

Meat, flesh of poultry and  seafood, including fish, prawns, lobsters, crabs  and  shrimps except  when sold in frozen state  or in a sealed container; Eggs in shell, cattle  excluding horses, sheep, goats,  pigs  and  poultry.

-

Nil %

1.4.2005 to

31.1.2006

33

(1) (a) Raw meat,

-

Nil %

1.2.2006 to date

(b) Raw flesh of poultry,

(c) Raw seafood including fish, prawns, lobsters, crabs,

and shrimps

except when sold in frozen state or in sealed container;

(2) Eggs in shell,

(3) Sheep, goats, pigs, poultry and cattle excluding horses.

34

Milk, that  is to say, animal milk in liquid form  except  when served for consumption and  excluding,-

-

Nil %

1.4.2005 to date

(a)     condensed milk whether sweetened or not, and

(b) milk  containing any ingredients (other than milk  fat, milk powder, or as the case may be, solid non fat) and sold  under a brand name.

35

National Flag

-

Nil %

1.4.2005 to date

36

Non-judicial stamp paper when sold by Government Treasuries; postal items  like envelopes, post  cards, etc., when sold by Government.

-

Nil %

1.4.2005 to

31.3.2013

36

(1) Judicial,Non-judicial stamp papers, Court fee stamps  when sold  by the Government Treasuries or Vendors authorized by the Government;

-

Nil  %

1.4.2013 to date

(2) Postal items  like  envelopes, post cards, etc. when sold  by the

Government;

(3) Philatelic material  such as Postal Stamp, Postal Envelope, Postal Stationery, Pigeonogram, Rocketgram and First Day Cover.

37

Organic manure (excluding oil cakes and  de-oiled cakes).

-

Nil %

1.4.2005 to date

38

Plantain leaves

-

Nil %

1.4.2005 to

7.8.2006

38

Rakhee

-

Nil %

8.8.2006 to date

39

Poha,  lahya and  chirmura

-

Nil %

1.4.2005 to

31.7.2014

39

(a) Poha, lahya and chirmura

-

Nil  %

1.8.2014 to date

(b) Roasted gram and dalwa

40

Raw wool

-

Nil %

1.4.2005 to date

41

Seeds of all types

-

Nil %

1.4.2005 to

30.4.2005

41

Seeds of all types excluding seeds to which any other entry of schedule 'C' applies.

-

Nil %

1.5.2005 to date

42

Semen  including frozen semen

-

Nil %

1.4.2005 to date

43

Silk worm laying, cocoon  and  raw  silk

-

Nil %

1.4.2005 to date

44

Slate and  slate pencils but not including writing boards

-

Nil %

1.4.2005 to date

45

Sugar,  fabric and  tobacco as described, from  time  to time,  in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special  Importance), Act, 1957(58 of 1957).

-

Nil %

1.4.2005 to

31.1.2006

45

Sugar,  fabric and  tobacco as described, from  time  to time,  in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special  Importance), Act, 1957(58 of 1957).

-

Nil %

1.2.2006 to

31.3.2007

Explanation : For removal of doubts, it is hereby declared that tobacco shall not include Pan masala, that  is to say, any preparation containing betel nuts and  tobacco and  any one or more of the following ingredients, namely:-

(i)  lime; and

(ii)  Kattha (catechu),

whether or not containing any other ingredients such  as cardamom, copra and  menthol.

45

Sugar  and  fabrics  as described from  time  to time  in column (3) of the First Schedule to the Additional Duties of Excise [Goods of Special  Importance], Act,1957 (58 of 1957).

-

Nil %

1.4.2007 to

31.3.2010

45

Sugar  and  fabrics  as described from  time  to time  in column (3) of the First Schedule to the Additional Duties of Excise [Goods of Special  Importance], Act, 1957 (58 of 1957) but excluding those specified in schedule 'C'.

-

Nil %

1.4.2010 to

7.4.2011

45

Sugar  and  fabric as described from  time  to time  in column (3) of the First schedule to the Additional Duties of Excise [Goods of Special  Importance], Act, 1957 (58 of 1957)  as it stood prior to the date  on which the Finance Act, 2011 comes  into force, but

excluding those  specified in schedule 'C'.

-

Nil %

8.4.2011 to date

45A

(a)   unmanufactured tobacco covered under Tariff Heading No.

2401 of the Central Excise Tariff Act, 1985 (5 of 1986)

-

Nil %

1.4.2007 to

31.3.2012

(b)   biris covered under tariff item No. 24031031, 24031039,  of the

Central Excise Tariff Act, 1985 (5 of 1986).

The Central Excise

Tariff Item No.

24031090 has been deleted by Corrig. Dated  09.07.2007

45A

(a)   unmanufactured tobacco covered under Tariff Heading No.

2401 of the Central Excise Tariff Act, 1985 (5 of 1986);

-

Nil %

1.4.2012 to

31.3.2013

(b)  deleted w.e.f. 1.4.2012

"Explanation-For  the removal of the doubts, it is hereby declared that the unmanufactured tobacco shall   not include unmanufactured tobacco  when sold  in packets  under the Brand name."

45A

(deleted )

-

w.e.f.  1.4.2013

46

47

Tender green coconut

-

Nil %

1.4.2005 to date

Toddy, Neera and  Arak

-

Nil %

1.4.2005 to date

48

Unprocessed salt.

-

Nil %

1.4.2005 to

30.4.2005

48

Salt, that  is to say, common salt including iodised salt.

-

Nil %

1.5.2005 to date

49

Water other than,__

-

Nil %

1.4.2005 to

31.1.2006

(a)   aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and

(b)   water sold in sealed container.

49

Water other than,__

-

Nil %

1.2.2006 to date

(a)   aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and

(b)   water sold in sealed container.

(c)water for injection

50

(a) Goods covered by Public  Distribution System, (except kerosene)

-

Nil %

1.5.2005 to

31.1.2006

(b) Goods supplied from  bond to foreign going ships and aircrafts,

(c) Goods sold to in-transit passengers (both  incoming and outgoing) at the duty free shops at the International Airport, Mumbai run by the India Tourism Development Corporation.

50

(a) Goods distributed through the Public  Distribution System, (except kerosene)

-

Nil %

1.2.2006 to date

(b) Goods supplied from  bond to foreign going ships and aircrafts,

(c) Goods sold to in-transit passengers (both  incoming and outgoing) at the duty free shops at the International Airport, Mumbai.(***)

51

(i)   Papad

-

Nil %

1.5.2005 to

31.1.2006

ii)   Gur

iii)  Chillies, turmeric and  tamarind whole, powdered or separated but excluding Chilly  seed  and  tamarind seed  when sold in separated form;

iv)  Coriander seeds, Fenugreek and  Parsley (Suva)  whole or powdered;

v)  Coconut in shell and  separated kernel of coconut, other than copra.

vi)  Solapuri chaddars;

vii) Towels;

viii) Wet dates.

sold during the period from  1st May 2005 to 31st March, 2006:-

51

(i)   Papad except  when served for consumption

Nil %

1.2.2006 to

31.3.2006

ii)   Gur

iii)  Chillies, turmeric and  tamarind whole, powdered or separated but excluding Chilly  seed  and  tamarind seed  when sold in separated form;

iv)  Coriander seeds, Fenugreek and  Parsley (Suva)  whole or powdered;

v)  Coconut in shell and  separated kernel of coconut, other than copra.

vi)  Solapuri chaddars;

vii) Towels;

viii) Wet dates.

sold during the period from  1st May 2005 to 31st March 2006:-

51

(i)   Papad except  when served for consumption

-

Nil %

1.5.2006 to

v)  Coconut in shell and  separated kernel of coconut, other than copra.

vi)   Solapuri chaddars;

vii)   Towels;

viii) Wet dates,

sold during the period from  1st May 2006 to  31stMarch 2012

51

(i)   Papad except  when served for consumption

-

Nil %

1.4.2012 to

31.3.2013

ii)         Gur

iii)     Chillies, turmeric and  tamarind whole, powdered or separated but excluding Chilly  seed  and  tamarind seed  when sold in separated form;

iv)    Coriander seeds, Fenugreek and  Parsley (Suva)  whole or powdered;

v)  Coconut in shell and  separated kernel of coconut, other than copra.

vi)   Solapuri chaddars;

vii)   Towels;

viii) Wet dates,

sold during the period from  1st May 2006 to  31st March 2013

51

(i)   Papad except  when served for consumption

-

Nil %

1.4.2013 to

31.3.2014

ii)         Gur

iii)     Chillies, turmeric and  tamarind whole, powdered or separated but excluding Chilly  seed  and  tamarind seed  when sold in separated form;

iv)    Coriander seeds, Fenugreek and  Parsley (Suva)  whole or powdered;

v)  Coconut in shell and  separated kernel of coconut, other than copra.

vi)   Solapuri chaddars;

vii)   Towels;

viii) Wet dates,

sold during the period from  1st May 2006 to  31st March 2014

51

(i)   Papad except  when served for consumption

-

Nil %

1.4.2014 to

31.3.2015

ii)         Gur

iii)     Chillies, turmeric and  tamarind whole, powdered or separated but excluding Chilly  seed  and  tamarind seed  when

iv)    Coriander seeds, Fenugreek and  Parsley (Suva)  whole or powdered;

v)  Coconut in shell and  separated kernel of coconut, other than copra.

vi)   Solapuri chaddars;

vii)   Towels;

viii) Wet dates,

Sold during the period from  1st May 2006 to  31st March 2015

51

(i)   Papad except  when served for consumption

-

Nil %

1.4.2015 to

31.3.2016

ii)         Gur

iii)     Chillies, turmeric and  tamarind whole, powdered or separated but excluding Chilly  seed  and  tamarind seed  when sold in separated form;

iv)    Coriander seeds, Fenugreek and  Parsley (Suva)  whole or powdered;

v)  Coconut in shell and  separated kernel of coconut, other than copra.

vi)   Solapuri chaddars;

vii)   Towels;

viii) Wet dates,

sold  during  the period  from 1st May 2006 to  31st March 2016

52

Khandsari sugar

-

Nil %

16.11.2005 to date

53

Hurricane lantern and  Kerosene lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mantles and  accessories, components and parts of all of them.

-

Nil %

1.2.2006 to date

54

Lac,  Shellac and  their  products sold during the period upto 31st

March 2007.

-

Nil %

13.11.2006 to

31.3.2007

54

Lac,  Shellac and  their  products.

-

Nil %

1.4.2007 to date

55

Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.

-

Nil %

1.7.2009 to

30.4.2010

55

(a) Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.

-

Nil %

1.5.2010 to

30.4.2011

(b) Camphor

(c) Dhoop including Loban.

55

(a) Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.

-

Nil %

1.5.2011 to date

(b) Camphor

(c) Dhoop including Loban and  Ral.

56

Solar energy devices as may  be notified, from  time  to time,  by

State Government in the Official Gazette and  spare parts thereof.]

-

Nil %

1.7.2009 to date

56A

Pre-fabricated domestic biogas units.

-

Nil %

1.5.2011 to date

57

Katha (catechu)

-

Nil %

1.5.2010 to date

58

Handmade Laundry Soap manufactured by units certified by the Maharashtra State Khadi and  Village  Industries Board  constituted under the Bombay Khadi and  Village  Industries Act, 1960, but excluding detergent.

-

Nil %

1.5.2010 to date

59

Raisins and  Currants sold during the period starting on the 1st

June 2010 and  ending on the 31st May 2012.

-

Nil %

1.6.2010 to

31.5.2012

59

Raisins and  Currants sold during the period starting on the 1st

June 2010 and  ending on the 31st May 2013.

-

Nil %

1.6.2012 to

31.5.2013

59

Raisins and  Currants sold during the period starting on the 1st

June 2010 and  ending on the 31st March 2014.

-

Nil %

1.6.2013 to

31.3.2014

59

Raisins and  Currants sold during the period starting on the 1st

June 2010 and  ending on the 31st March 2015.

-

Nil %

1.4.2014 to

31.3.2015

59

Raisins and Currants sold  during  the period  starting  on the 1st

June 2010 and ending on the 31st March 2016.

-

Nil  %

1.4.2015 to

31.3.2016

60

Sale of edible oil and  oil cake manufactured and  sold by the Tel Ghani Units  registered under the Khadi and  Village  Industries Commission Act, 1956 or, as the case may  be, with the Khadi and Village  Industries Board  constituted under the Bombay Khadi and Village  Industries Act,1960 for a turnover not exceeding rupees twenty lakh  in a financial year.

The Unit shall be certified by the Joint Commissione r of Sales Tax (Registration) in Mumbai

and the concernced Joint Commissione r of Sales Tax (VAT Administratio n) in the rest

of the State.

Nil %

1.4.2012 to date

61

Sales of "Purak Poshan Aahar" by way  of Supplies made to the Aanganwadi Centres under the Integrated Child Develpoment Scheme  as specified in the Government Resolution, Women and Child Development Department, No. ICDS-2008/CR59/Taxation-

5, dated the 24th August, 2009."

-

Nil %

1.4.2012 to date

62

Water meters sold  to Local Bodies

-

Nil %

1.4.2013 to date

63

Motor  vehicles having engine capacity  upto  200cc, adapted  or modified for use by handicapped persons

(1) The motor

vehicles specified in column(2) shall be certified as "invalid carriage" in the Certificate fo Registration issued under the Motor Vehicles Act, 1988. (2) The dealer effecting sale of such motor vehicles specified in coloumn(2) shall retain a copy of the Certificate of Registration issued under the Motor Vehicles Act, 1988.

Nil

27.12.2013

SCHEDULE  B

[See sections 2(26), 5 and 6]

(From  1.4.2005 to date)

LIST OF GOODS FOR WHICH THE RATE OF TAX IS (1% or 1.1%)

Note  - The abbreviation ―%‖ in relation to the rate of tax indicates that  tax on goods to which the entry relates shall be charged on the basis of the sale price,  the tax being  equal to such  percentage of the sale price  as is indicated against the respective goods.

Sr.  No.

Name  of the commodity

Conditions And exceptions

Rate of

Tax

with  effect from

(1)

(2)

(3)

(4)

(5)

1

Articles made of precious metals of fineness not less than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured.

-

1%

1.4.2005 to

31.1.2008

1

Articles made of precious metals of fineness not less than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured and  to which entry 105 in Schedule ‗C‘ does  not apply.

-

1%

1.2.2008 to

31.3.2013

1

Articles  made of precious metals  of fineness not less  than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured and to which entry 105 in Schedule ‘C’ does  not apply  but excluding industrial goods and industrial tools  to which entry

53A of Schedule "C" applies sold  during  the period  starting  on or after the 1st April, 2013 and ending on the 31st March, 2014

-

1.1%

1.4.2013 to

31.3.2014

1

Articles made of precious metals of fineness not less than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured and  to which entry 105 in Schedule ‗C‘ does  not apply but excluding industrial goods and  industrial tools to which entry 53A of Schedule "C" applies.(****)

-

1%

1.4.2014 to date

2

Precious metals that  is to say Gold,  Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium and  alloys  of any of them .

-

1%

1.4.2005 to

31.3.2013

Explanation:  For the purposes of this entry an alloy of precious metal means a precious metal of fineness of not less than fifty per cent.

2

Precious metals that  is to say Gold,  Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium and  alloys  of any of them sold during the period starting on or after  the 1st April 2013 and ending on the 31st  March 2014

-

1.1%

1.4.2013 to

31.3.2014

Explanation:  For the purposes of this entry an alloy of precious metal means a precious metal of fineness of not less than fifty per cent.

2

Precious metals  that is to say Gold,  Silver,  Platinum, Osmium, Palladium, Rhodium, Ruthenium and alloys of any of them.(****)

1%

1.4.2014 to date

Explanation: For the purposes of this entry an alloy  of precious metal means  a precious metal of fineness of not less  than fifty per cent.

3

Precious Stones  including diamonds, semi precious stones and pearls whether real or cultured.

-

1%

1.4.2005 to

31.3.2013

3

Precious stones, semi-precious stones and  pearls whether real or cultured but excluding those  to which entry 3A of this SCHEDULE applies, when sold on or after  the 1st April 2013.

-

1%

1.4.2013 to date

3A

Diamonds,-

-

(a) when sold  during  the period  starting  on or after the 1st

April 2013 and ending on the 31st March 2014;

-

1.1%

1.4.2013 to

31.3.2014

(b) when sold  on or after the 1st April 2014.

-

1%

On orAfter

1.4.2014

4

Imitation jewellery, beads of glass, plastic or of any metal other than precious metals parts and  components thereof.

-

1%

1.7.2009 to

30.4.2010

4

Hairpins, Imitation Jewellery, beads of glass, plastics or of any metal other than precious metals and  parts and  components thereof.

-

1%

1.5.2010 to date

SCHEDULE  C

[See sections 2(26), 5 and 6]

(From  1.4.2005 to date)

LIST OF GOODS FOR WHICH THE RATE OF TAX IS (2% or 3% or4% or5%)

Note  - The abbreviation ―%‖ in relation to the rate of tax indicates that  tax on goods to which the entry relates shall be charged on the basis of the sale price,  the tax being  equal to such  percentage of the sale price  as is indicated against the respective goods.

Sr.  No.

Name  of the commodity

Conditions And exceptions

Rate of

Tax

with  effect from

(1)

(2)

(3)

(4)

(5)

1.

Agricultural machinery and  implements, other than tractors, trailers, semi-trailers, oil engines, electric  motors, pumps, electric pumping sets, capacitors of all types and  pipes of all types.

4%

1.4.2005 to

31.1.2006

1

Agricultural machinery and  implements, and  components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric  motors, pumps, electric  pumping sets, capacitors of all types and  pipes of all types.

-

4%

1.2.2006 to

31.3.2010

1

Agricultural machinery and  implements, and  components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric  motors, pumps, electric  pumping sets, capacitors of all types and  pipes of all types.

-

5%

1.4.2010 to date

2.

All equipments for electronic communication by wireless or by wire  including Private Branch  Exchange (P.B.X) and  Electronic Private Automatic Branch  Exchange (E.P.A.B.X)

-

4%

1.4.2005 to

31.3.2010

2.

All equipments for electronic communication by wireless or by wire  including Private Branch  Exchange (P.B.X) and  Electronic Private Automatic Branch  Exchange (E.P.A.B.X)

-

5%

1.4.2010 to date

3.

All kinds of bricks  including fly ash bricks  and  refractory bricks, asphaltic roofing tiles, earthen roofing tiles.

-

4%

1.4.2005 to

30.4.2005

3

All kinds of bricks  including fly ash bricks  and  (refractory bricks and  monolithics), asphaltic roofing tiles, earthen roofing tiles.

-

4%

1.5.2005 to

31.3.2010

3.

All kinds of bricks  including fly ash bricks  and  refractory bricks and  monolithics, asphaltic roofing tiles, earthen roofing tiles.

-

5%

1.4.2010 to

31.3.2013

3

All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles,  earthen roofing tiles.

-

5%

1.4.2013 to date

4.

All types of yarn  whether covered with any material or not other than cotton and  silk yarn  in hank;  sewing thread; waste of any of them

-

4%

1.4.2005 to

31.3.2010

4.

(a) Cotton yarn  but not including cotton yarn  waste;

-

4%

1.4.2010  to

30.4.2011

(a) Cotton yarn  but not including cotton yarn  waste;

-

5%

1.5.2011 to

31.3.2012

(a) Cotton yarn  but not including cotton yarn  waste;

-

2%

1.4.2012 to date

(b) Save as provided in clause (a) above, any yarn  whether covered with any material or not; sewing thread, waste of any of them.

-

5%

1.4.2010 to date

excluding cotton and  silk yarn in hanks as covered under entry 17 of Schedule A.

5.

Aluminum conductor steel reinforced.

-

4%

1.4.2005 to

31.3.2010

5.

Aluminum conductor steel reinforced.

-

5%

1.4.2010 to date

6.

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

-

4%

1.4.2005 to

31.3.2010

6.

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

-

5%

1.4.2010 to date

7.

Arecanut powder, betel nut  and  raw  cashew nut.

-

4%

1.4.2005 to

31.3.2010

7.

Arecanut powder, betel nut  and  raw  cashew nut.

-

5%

1.4.2010 to

date

8.

Aviation Turbine Fuel sold to a Turbo-prop aircraft.

-

4%

1.4.2005 to

30.4.2011

Explanation:  For the purposes of this entry, "Turbo-prop aircraft" means an aircraft deriving thrust mainly from  propeller, which may  be driven by either turbine engine or piston engine.

8.

Aviation Turbine Fuel sold to a Turbo-prop aircraft.

-

5%

1.5.2011 to date

Explanation:  For the purposes of this entry, "Turbo-prop aircraft" means an aircraft deriving thrust mainly from  propeller, which may  be driven by either turbine engine or piston engine.

9.

Bagasse.

-

4%

1.4.2005 to

31.3.2010

9.

Bagasse.

-

5%

1.4.2010 to

date

10.

Bamboo.

-

4%

1.4.2005 to

31.3.2010

10.

Bamboo.

-

5%

1.4.2010 to

31.3.2012

10.

Bamboo and  bamboo products.

-

5%

1.4.2012 to date

11.

Bearings.

-

4%

1.4.2005 to

31.3.2010

11.

Bearings.

-

5%

1.4.2010 to date

12.

Beedi leaves.

-

4%

1.4.2005 to

31.3.2010

12.

Beedi leaves.

-

5%

1.4.2010 to

30.4.2012

12.

(a) Beedi leaves

(b) Beedi

-

5%

1.5.2012 to

31.3.2013 date

12.

(a) Beedi leaves

(b)  deleted w.e.f. 1.4.2013

-

5%

1.4.2013 to date

13

Beltings.

-

4%

1.4.2005 to

31.3.2010

13.

Beltings.

-

5%

1.4.2010 to date

14.

Bicycles, tricycles, cycle rickshaws.

-

4%

1.4.2005 to

30.4.2005

14

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

-

4%

1.5.2005 to

31.3.2010

14

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

-

5%

1.4.2010 to date

15.

Biomass briquettes.

-

4%

1.4.2005 to

31.3.2010

15.

Biomass briquettes.

-

5%

1.4.2010 to date

16.

Bone meal.

-

4%

1.4.2005 to

31.3.2010

16.

Bone meal.

-

5%

1.4.2010 to date

17.

Bulk drugs, whether imported or manufactured under licence under the Drugs and  Cosmetics Act, 1940 (23 of 1940)

-

4%

1.4.2005 to

31.3.2010

17.

Bulk drugs, whether imported or manufactured under licence under the Drugs and  Cosmetics Act, 1940(23 of 1940)

-

5%

1.4.2010 to date

17A

Cashew shell

-

5%

1.4.2015 to date

18.

Castings of non-ferrous metals.

-

4%

1.4.2005 to

31.3.2010

18.

Castings of non-ferrous metals.

-

5%

1.4.2010 to

date

19.

Centrifugal, monobloc and  submersible pumps  and  parts

thereof.

-

4%

1.4.2005 to

30.4.2005

19

Centrifugal, monobloc and  submersible pumps  and  pump sets and  parts thereof

-

4%

1.5.2005 to

31.3.2010

19

Centrifugal, monobloc and  submersible pumps  and  pump sets and  parts thereof

-

5%

1.4.2010 to date

20.

Cereals & pulses (with effect from  1st April 2006 onwards) in whole grain, split  or broken form  other than those  to which any other entry in this Schedule or any schedule applies.

-

4%

20

Rice, wheat and  pulses in whole grain, split  or broken form  sold on or after  1st April 2006 .

-

4%

20

Paddy and  rice, wheat and  pulses in whole grain, split  or broken form  sold on or after  1st October 2006 .

-

4%

20

Paddy and  rice, wheat and  pulses in whole grain, split  or broken form  sold on after  1st April 2010.

-

4%

20

Deleted

-

w.e.f. 1.4.2010

21

Clay

-

4%

1.4.2005 to

30.4.2005

21.

Clay including fire clay, fine china  clay and  ball clay.

-

4%

1.5.2005 to

31.3.2010

21.

Clay including fire clay, fine china  clay and  ball clay.

-

5%

1.4.2010 to date

22.

Coal including coke in all its forms but excluding charcoal.

-

4%

1.4.2005 to

30.4.2011

22.

Coal including coke in all its forms but excluding charcoal.

-

5%

1.5.2011 to date

23.

Coffee beans and  seeds, cocoa pod, green tea leaf and  chicory.

-

4%

1.4.2005 to

31.3.2010

23.

Coffee beans and  seeds, cocoa pod, green tea leaf and  chicory.

-

5%

1.4.2010 to date

24.

Coir and  coir products excluding coir matresses.

-

4%

1.4.2005 to

31.3.2010

24.

Coir and  coir products excluding coir matresses

-

5%

1.4.2010 to date

25.

Cotton, that  is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state,  whether ginned or unginned, baled, pressed or otherwise including cotton waste.

-

4%

1.4.2005 to

30.4.2011

25.

Cotton, that  is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state,  whether ginned or unginned, baled, pressed or otherwise including cotton waste.

-

5%

1.5.2011 to

31.72014

25

(a) Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled,  pressed or otherwise excluding cotton waste;

-

2%

1.8.2014 to date

(b) Cotton waste

5%

26.

Crucibles

-

4%

1.4.2005 to

31.3.2010

26.

Crucibles

-

5%

1.4.2010 to date

27.

Crude oil, that  is to say, crude petroleum oils, and  crude oils obtained from  bituminous minerals (such  as shale,  calcareous rock, sand), whatever their  composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and  whether or not subjected

to all or any of the following processes:-

-

4%

1.4.2005 to

30.4.2011

(1) decantation;

(2) de-salting;

(3) dehydration;

(4) stabilisation in order to normalise the vapour pressure;

(5) elimination of very  light  fractions with a view  to returning them to the oil deposits in order to improve the drainage and maintain the pressure;

(6) the addition of only  those  hydrocarbons previously recovered by physical methods, during the course of the above mentioned processes;

(7) any other minor process (including addition of pour point depressants of flow improvers) which does  not change the essential character of the substance.

27.

Crude oil, that  is to say, crude petroleum oils, and  crude oils obtained from  bituminous minerals (such  as shale,  calcareous rock, sand), whatever their  composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and  whether or not subjected

to all or any of the following processes:-

-

5%

1.5.2011 to date

(1) decantation;

(2) de-salting;

(3) dehydration;

(4) stabilisation in order to normalise the vapour pressure;

(5) elimination of very  light  fractions with a view  to returning them to the oil deposits in order to improve the drainage and maintain the pressure;

(6) the addition of only  those  hydrocarbons previously recovered by physical methods, during the course of the above mentioned processes;

(7) any other minor process (including addition of pour point depressants of flow improvers) which does  not change the essential character of the substance.

28.

Dehydrated or processed vegetables and  mushrooms.

-

4%

1.4.2005 to

31.3.2010

28.

Dehydrated or processed vegetables and  mushrooms.

-

5%

1.4.2010 to date

29

Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and  Homoeopathic Drugs), being  formulations or preparations conforming to the following description:-

-

4%

1.4.2005 to

30.4.2005

any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and  birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 (23 of 1940), and  includes devices notified by the Central Government under sub-clause (iv) of clause (b) of section 2 of the said  Act, but does  not include mosquito repellants in any form.

29

Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and  Homoeopathic Drugs), being  formulations or preparations conforming to the following description:-any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and  birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 (23 of 1940),

but does  not include mosquito repellants in any form.

-

4%

1.5.2005 to

31.1.2006

29

(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and  Homoeopathic Drugs), being  formulations or preparations conforming to the following description:-

-

4%

1.2.2006 to

31.3.2010

Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and  birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940  but does  not include mosquito repellants in any form.

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

29

(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and  Homoeopathic Drugs), being  formulations or preparations conforming to the following description:-

-

5%

1.4.2010 to

31.3.2013

Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and  birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940  but does  not include mosquito repellants in

any form.

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

29

(a) Drugs  (including Ayurvedic, Siddha, Unani,  Spirituous Medical Drugs  and Homoeopathic Drugs),  being formulations or preparations conforming to the following description:-

-

5%

1.4.2013 to date

Any medicinal formulation or preparation ready for use internally or on the body  of human  beings, animals and birds for diagnosis treatment,  mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold  under licence granted under the Drug and Cosmetics Act, 1940  but not including, (i) products capable  of being used  as cosmetics, shampoos; and (ii) mosquito repellants in any form.

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

29A

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

-

4%

1.5.2005 to

31.3.2010

(b) Bandages and  dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and  Cosmetics Act, 1940

(c) Syringes.

29A

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

-

5%

1.4.2010 to date

(b) Bandages and  dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and  Cosmetics Act, 1940

(c) Syringes.

(d) Guide wire for medical purpose

5%

1.4.2015 to date

30.

Edible  oils, oil cakes and  excluding cotton seeds oil cakes and  de- oiled  cakes.

-

4%

1.4.2005 to

30.4.2005

30

Edible  oil,  edible oil in unrefined  forms and  oil cakes.

-

4%

1.5.2005 to

31.3.2010

30

Edible  oil,  edible oil in unrefined  forms and  oil cakes.

-

5%

1.4.2010 to

30.4.2010

30

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

-

5%

1.5.2010 to date

31.

Electrodes.

-

4%

1.4.2005 to

31.3.2010

31.

Electrodes.

-

5%

1.4.2010 to date

31A.

Excavators covered under tariff heading No. 8429 52 00 of the Central Excise Tariff Act, 1985 (5 of 1986) and are not liable for registration under the Motor Vehicles Act, 1988 (5 of 1988)

-

5%

1.4.2013 to date

32.

Exercise  book,   graph book  and  laboratory note  book

-

4%

1.4.2005 to

31.1.2006

32

Exercise  book,   graph book,  laboratory note  books  and  drawing books.

-

4%

1.2.2006 to

31.3.2010

32

Exercise  book,  graph book,  laboratory note  books  and  drawing books.

-

5%

1.4.2010 to

31.3.2015

32

Exercise book

5%

1.4.2015 to date

33

Ferrous and  non-ferrous domestic utensils, other than those  made from  precious metals.

-

4%

1.4.2005 to

30.4.2005

33.

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

-

4%

1.5.2005 to

31.3.2010

(b) Domestic pressure cookers and  pans;

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

33

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

-

5%

1.4.2010 to date

(b) Domestic pressure cookers and  pans;

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

34.

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

-

4%

1.4.2005 to

30.4.2005

34.

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

-

4%

1.5.2005 to

31.3.2010

34.

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

-

5%

1.4.2010 to date

35.

Fibres  of all types and  fibre waste

-

4%

1.4.2005 to

31.3.2010

35.

Fibres  of all types and  fibre waste

-

5%

1.4.2010 to date

36.

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

-

4%

1.4.2005 to

31.3.2010

36.

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

-

5%

1.4.2010 to date

37

Flours of cereals  and  pulses whether singly or in mixed form including atta,  maida, rawa, suji and  besan.

-

4%

1.4.2005 to

30.4.2005

37

(a) The flour  of wheat and  rice including atta,  maida, rawa, and suji whether sold singly or in mixed form.

-

4%

(b) The flour  of pulses including besan whether sold singly or in mixed form.

sold on or after  1st April 2006:-

37

(a) The flour  of wheat and  rice including atta,  maida, rawa, and suji whether sold singly or in mixed form.

-

4%

(b) The flour  of pulses including besan whether sold singly or in mixed form.

sold on or after  1st October 2006:-

37

(a) The flour  of wheat and  rice including atta,  maida, rawa, and suji whether sold singly or in mixed form.

-

4%

(b) The flour  of pulses including besan whether sold singly or in mixed form.

sold on or after  1st April 2010

37

(a) ( deleted)

-

w.e.f. 1.4.2010

(b) (deleted )

-

w.e.f. 1.4.2010

(c) Pulse  flour  including besan mixed with flour  of other pulses, when sold on or after  1st May 2005.

-

4%

1.5.2005 to

31.3.2010

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

-

4%

1.5.2005 to

31.3.2010

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

-

4%

1.5.2005 to

31.3.2010

37

(c) Pulse  flour  including besan mixed with flour  of other pulses, when sold on or after  1st May 2005.

-

5%

1.4.2010 to date

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

-

5%

1.4.2010 to date

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

-

5%

1.4.2010 to date

38

Glucose-D

-

4%

1.4.2005 to

31.3.2010

38

Glucose-D

-

5%

1.4.2010 to date

39

Goods of intangible or incorporeal nature as may  be notified, from time  to time,  by the State Government in the Official Gazette.

-

4%

1.4.2005 to

31.3.2010

39

Goods of intangible or incorporeal nature as may  be notified, from time  to time,  by the State Government in the Official Gazette.

-

5%

1.4.2010 to date

40

Gur, jaggery, and  edible variety of rub  gur.

-

4%

1.4.2005 to

30.4.2005

40

Gur, jaggery and  edible variety of rub  gur   sold   on or after  1st

April 2006.

-

4%

40

Gur, jaggery and  edible variety of rub  gur   sold   on or after  1st

October 2006.

-

4%

40

Gur, jaggery and  edible variety of rub  gur   sold   on or after  1st

April 2010.

-

4%

40

(deleted)

-

w.e.f. 1.4.2010

41

Gypsum of all forms and  descriptions.

-

4%

1.4.2005 to

30.6.2009

41.

Gypsum of all forms and  descriptions excluding gypsum boards

-

4%

1.7.2009 to

31.3.2010

41.

Gypsum of all forms and  descriptions excluding gypsum boards

-

5%

1.4.2010 to

31.3.2012

41.

Gypsum of all forms and  descriptions excluding gypsum boards and  plaster of paris

-

5%

1.4.2012 to date

42.

Hand pumps, parts and  fittings

-

4%

1.4.2005 to

31.3.2010

42

Hand pumps, parts and  fittings

-

5%

1.4.2010 to

31.3.2013

42

(deleted)

-

w.e.f.  1.4.2013

43.

Handloom woven gamcha

-

4%

1.4.2005 to

31.3.2010

43.

Handloom woven gamcha

-

5%

1.4.2010 to date

44.

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

-

4%

1.4.2005 to

30.4.2005

44.

Herbs, Katha (catechu), gambiar, bark,  dry  plant, dry  root, commonly known as jari booti   and  dry  flower.

-

4%

1.5.2005 to

31.3.2010

44

Herbs, Katha (catechu), gambiar, bark,  dry  plant, dry  root, commonly known as jari booti   and  dry  flower.

-

5%

1.4.2010 to

30.4.2010

44.

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

-

5%

1.5.2010 to date

45.

Hides and  skins,  whether in raw  or dressed state

-

4%

1.4.2005 to

30.4.2011

45.

Hides and  skins,  whether in raw  or dressed state

-

5%

1.5.2011 to date

46

Hose  pipes.

-

4%

1.4.2005 to

30.4.2005

46.

Hose  pipes and  fittings thereof.

-

4%

1.5.2005 to

31.3.2010

46.

Hose  pipes and  fittings thereof.

-

5%

1.4.2010 to date

47.

Hosiery goods

-

4%

1.4.2005 to

31.3.2010

47.

Hosiery goods

-

5%

1.4.2010 to date

48

Hurriicane lantern and  Kerosene lamp and  accessories and components thereof.

-

4%

1.4.2005 to

30.4.2005

48

Hurricane lantern and  Kerosene lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mantles and  accessories and  components and  parts thereof.

-

4%

1.5.2005 to

31.1.2006

48

deleted

-

we.f. 1.2.2006

49

Husk and  bran  of cereals  and  pulses.

-

4%

1.4.2005 to

30.4.2005

49.

Rice Bran

-

4%

1.5.2005 to

31.3.2010

49.

Rice Bran

-

5%

1.4.2010 to

31.3.2013

49

***deleted

-

w.e.f.  1.4.2013

50.

Ice

-

4%

1.4.2005 to

31.3.2010

50.

Ice

-

5%

1.4.2010 to date

51.

Imitation jewellery, beads of glass, plastic or of any metal other than precious metals, hair pins  and  parts and  components of all of them.

-

4%

1.4.2005 to

30.6.2009

51

Hair  Pins

-

4%

1.7.2009 to

31.3.2010

51

Hair  Pins

-

5%

1.4.2010 to

30.4.2010

51

deleted

-

w.e.f. 1.5.2010

52

Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti

-

4%

1.4.2005 to

31.1.2006

52.

Incense sticks commonly known as agarbatti, Dhoop, dhupkathi or dhupbatti

-

4%

1.2.2006 to

30.6.2009

52

Deleted

-

we.f. 1.7.2009

53.

Industrial cables  (high  voltage cables,  plastic coated cables,  jelly filled cables,  optical fibre cables).

-

4%

1.4.2005 to

31.3.2010

53.

Industrial cables  (high  voltage cables,  plastic coated cables,  jelly filled cables,  optical fibre cables).

-

5%

1.4.2010 to date

53A.

Industrial goods and tools  made of Diamond, Gold,  Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any.

-

5%

1.4.2013 to date

54.

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

-

4%

1.4.2005 to

31.3.2010

54.

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

-

5%

1.4.2010 to date

55.

Iron and  steel, that  is to say,

-

-

4%

1.4.2005 to

30.4.2011

(i) pig iron,  sponge iron and  cast iron including ingots, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and  iron skull  scrap;

(ii) steel semis  (ingots, slabs, blooms and  billets  of all qualities, shapes and  sizes);

(iii) skelp  bars, tin bars, sheet  bars, hoe bars and  sleeper bars;

(iv) steel bars (rounds, rods,  square flats, octagons and  hexagons, plain and  ribbed or twisted in coil form  as well as straight lengths).;

(v) steel structurals,(angles, joints, channels, tees, sheet  pilling sections, Z  sections or any other rolled sections);

(vi) sheets, hoops, strips, and  skelp,  both  black and  galvansied, hot and  cold rolled, plain and  corrugated, in all qualities in straight lengths and  in coil form  as rolled and  in revetted conditions;

(vii) plates both  plain and  chequered in all qualities;

(viii) discs,  rings,  forgings and  steel castings;

(ix) tool, alloy and  special steels  of any of the above categories;

(x) steel melting scrap in all forms including steel skull  turning and  boring

(xi) steel tubes, both  welded and  seamless, of all diameters and lengths, including tube  fittings;

(xii) tin plate, both  hot dipped and  electrolytic and  tin free plates;

(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and  pressed steel sleepers, rails heavy and  light  crane  rails;

(xiv) wheels, tyres,  axles and  wheel sets;

(xv) wire  rods  and  wires-rolled, drawn, galvanized aluminized, tinned or coated such  as by copper;

(xvi) defectives, rejects, cuttings or end  pieces  of any of the above categories

55.

Iron and  steel, that  is to say,

5%

1.5.2011 to date

(i) pig iron,  spong iron and  cast iron including ingots, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and  iron skull  scrap;

(ii) steel semis  (ingots, slabs, blooms and  billets  of all qualities, shapes and  sizes);

(iii) skelp  bars, tin bars, sheet  bars, hoe bars and  sleeper bars;

(iv) steel bars (rounds, rods,  square flats, octagons and  hexagons, plain and  ribbed or twisted in coil form  as well as straight lengths).;

(v) steel structurals,(angles, joints, channels, tees, sheet  pilling sections, Z  sections or any other rolled sections);

(vi) sheets, hoops, strips, and  skelp,  both  black and  galvansied, hot and  cold rolled, plain and  corrugated, in all qualities in straight lengths and  in coil form  as rolled and  in revetted conditions;

(vii) plates both  plain and  chequered in all qualities;

(viii) discs,  rings,  forgings and  steel castings;

(ix) tool, alloy and  special steels  of any of the above categories;

(x) steel melting scrap in all forms including steel skull  turning and  boring

(xi) steel tubes, both  welded and  seamless, of all diameters and lengths, including tube  fittings;

(xii) tin plate, both  hot dipped and  electrolytic and  tin free plates;

(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and  pressed steel sleepers, rails heavy and  light  crane  rails;

(xiv) wheels, tyres,  axles and  wheel sets;

(xv) wire  rods  and  wires-rolled, drawn, galvanized aluminized, tinned or coated such  as by copper;

(xvi) defectives, rejects, cuttings or end  pieces  of any of the above categories

55A

Tool, alloy  and special steels of any of the categories, specified in clause  (x) to clause  (xv) of entry 55 of this Schedule, sold during  the period  commencing on the 1st April 2005 and ending on the 30th April 2011.

4%

1.4.2005 to

30.4.2011

55B

Tool, alloy  and special steels of any of the categories, specified in clause  (x) to clause  (xv) of entry 55 of this Schedule, sold  on or after the 1st May 2011.

5%

1.5.2011 to date

56.

IT Products as may  be notified by the State Government, from time  to time.

-

4%

1.4.2005 to

31.3.2010

56.

IT Products as may  be notified by the State Government from, time  to time.

-

5%

1.4.2010 to date

57.

Jute that  is to say, the fiber extracted from  plants belonging to the species Corchorus Capsularies and  Corchorus oiltorius and  the fiber known as mesta or bimli  extracted from  plants of the species Hibiscus Cannabinus and  Hibiscus subdariffa-varaltissima and the fibre known as Sunn  and  Sannahemp extracted from  plants of the species Crotalaria Juncea,  whether baled or otherwise.

-

4%

1.4.2005 to

30.4.2011

57.

Jute that  is to say, the fiber extracted from  plants belonging to the species Corchorus Capsularies and  Corchorus oiltorius and  the fiber known as mesta or bimli  extracted from  plants of the species Hibiscus Cannabinus and  Hibiscus subdariffa-varaltissima and the fibre known as Sunn  and  Sannahemp extracted from  plants of the species Crotalaria Juncea,  whether baled or otherwise.

-

5%

1.5.2011 to date

58

Kerosene oil sold through the Public  Distribution System;

-

4%

1.4.2005 to

31.1.2008

58

(a) Kerosene oil sold through the Public  Distribution System.

-

4%

1.2.2008 to

31.3.2010

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

-

4%

18.4.2006 to

6.6.2008

(b) [deleted]

-

w.e.f. 7.6.2008

58.

(a) Kerosene oil sold through the Public  Distribution System;

-

5%

1.4.2010 to

7.7.2011

58.

(a) Kerosene oil sold through the Public  Distribution System;

-

3%

8.7.2011 to date

(b) Liquefied Petroleum Gas for domestic use.

-

3%

1.4.2012 to date

59.

Knitting wool.

-

4%

1.4.2005 to

31.3.2010

59.

Knitting wool.

-

5%

1.4.2010 to date

60

Lac and  Shellac.

-

4%

1.4.2005 to

31.1.2006

60

Lac, shellac  and  their  products.

-

4%

1.2.2006 to

31.3.2007

60

Deleted

-

w.e.f. 1.4.2007

61.

Lignite.

-

4%

1.4.2005 to

31.3.2010

61.

Lignite.

-

5%

1.4.2010 to date

62.

Lime, lime stone, products of lime, dolomite

-

4%

1.4.2005 to

31.3.2010

62.

Lime, lime stone, products of lime, dolomite

-

5%

1.4.2010 to date

63.

Maize  gluten and  maize germ oil.

-

4%

1.4.2005 to

30.4.2005

63

Deleted