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The West Bengal Sales Tax - Notifications
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Notification No. 1109 F.T., dated 19th April, 1995

In exercise of the power conferred by sub-section (1) of section 18 of the West Bengal Sales Act, 1994 (West Bengal Act XLIX of 1994) (hereinafter referred to as the said Act), the Governor is pleased hereby to fix in respect of goods included in Schedule IV to the said Act and specified in column (2) of the Table below, the rate specified in schedule column (3) of the said Table as the rate at which tax under the said Act shall be paid by a dealer on his taxable turnover of sales.

TABLE

Part A

Sl. No. Description of goods specified in Part A of Schedule IV of the said Act Rate of tax (per centum)
1 Areated water including soda water and non-alcoholic beverage (excluding fruit juice, fruit concentrate fruit squash, fruit syrup and fruit cordial) when sold in sealed containers including sealed polythene bottles, pouches or packets. Seventeen
1A Fruit juice, fruit concentrate fruit squash, fruit syrup and fruit cordial when sold in sealed containers including sealed polythene bottles, pouches or packets. Seven
2 Air conditioner, air cooler Twelve
3

(a) Aluminium in all its forms, namely, aluminium ingots, slabs, bars, rods, wires, coils, sheets, plates, circles, sections, channels, angles, joists, extrusions,including aluminium scraps but excluding aluminium pipes and tubes and aluminium foils. Five
(b) Aluminium pipes and tubes Seven
4 Aluminium foils including aluminium foils backed or inter-leaved with paper or any other substance. Five
5 Betel nuts known locally as supari, whole, broken, perfumed or otherwise treated or of any other form or description whatsoever. Twelve
6 Binocular, telescope and opera glass. Four
7 Biscuits of all varieties, except those specified in any other Schedule. Ten
8 Bleaching powder of all varieties and descriptions. Five
9 Bulldozer, excavator, pipe-layer and scrapper. Twelve
11 Cathode ray tubes used in televisions and commonly known as picture tubes. Fifteen
12 cement Fifteen
13 Cigarette case and lighter Twelve
14 Chasis of all types of vehicles referred to in serial no.79 Twelve
14A Bodies of all types of vehicles referred to in serial No.79 Twelve
15 Coffee and chicory in whole or powdered form including instant coffee Eight
16 Coir Rope Four
17

(a) Blank compact disc Five
(b) Audio or video compact disc Twelve
18 Computers including central processing unit and peripheral devices and spare parts, accessories and components thereof except those specified elsewhere in this Schedule IV or in any other Schedule Four
19 Crockery of all varieties and descriptions except those specified elsewhere in this Schedule or in any other Schedule Twelve
20 Meat, fish (other then dried fish , commonly known as shunkti maach),prawn, lobster, shrimp and crab, when sold in sealed container including sealed polythene jar, pouch or packet. Explanation.- For the purpose of this entry, the expression "meat" shall include flesh of birds like chicken, fowl or duck. Four
21 Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient. Fifteen
21A Hypodermic syringe, hypodermic needle, perfusion set,scalp vein needle set, cadgut and suture. Five
22 Electrical appliances, that is to say,
    (i) food processor, commonly known as mixer or grinder:
    (ii) juicer;
    (iii) electric round oven, microwave oven and tandoori oven;
    (iv) roti maker;
    (v) rice-cooker;
    (vi) deep fat frier;
    (vii) inframatic;
    (viii) curd maker;
    (ix) water heater including immersion heater,
    (x) electric kettle;
    (xi) electric knife;
    (xii) cooking range;
    (xiii) dish washer;
    (xiv) infraphil;
    (xv) electric iron;
    (xvi) electric hair drier;
    (xvii) electric hair remover
Twelve
23 Drinking water when sold in sealed container or bottle including sealed polythene bottle, pouch or packet. Seven
24

(i) Drugs and medicines except those specified elsewhere in this Schedule or in any other Schedule - Cream, paste or ointment containing medicinal substance, sold under various trade names or descriptions, such as Boroline, Boroplus, Boro-Calendula, Borosoft, Himani Gold Cream, Vicco Turmeric Cream, Soft Skinobit, or under any other name or decription whatsoever of like nature Ten
(ii) Drugs and medicines except those specified elsewhere in this Schedule or in any other Schedule - Body powder containing medicinal substance, sold under various trade names or descriptions, such as Nycil, Shower to Shower, or under any other name or description whatsoever of like nature. Fifteen
(iii) Drugs and medicines except those specified elsewhere in this Schedule or in any other Schedule - Surgical dressings Eight
(iv) Drugs and medicines other than those specified in item(i) item (ii) or item (iii), including cream, paste, powder or ointment, sold under various trade names such as Burnol, Neosporin, Nebasulf, Silveres, Wokadine, Dettol, or under any other name or description whatsoever of like nature. Eight decimal five zero
24A Bulk Drugs Four
26 Dry or preserved fruit, that is to say, any fruit or edible part or fruit that has undergone full or partial dehydration or any other preserving process, including almond, khasta badam, pistachionut, chilgoza or neoza, apricot, alubukhara, fig, cashew nut, (including Salted cashewnut), walnut, raisin (locally known as kismis or monacca), amsatta, and date (locally known as khejur, or zehdi or sohera), but excluding any fruit which is oilseed as referred to in section 14 of the Central Sales Tax Act,1956 (74 of 1956) Four
27 Fax machines and spare parts, accessories and components thereof. Five
28 Fertilizer including basic slag Four
29 Cellophane paper, polyester film and all other packaging films. Five
29A X-ray film and other diagnostic films, graphic art film and films of all other varieties and descriptions except those specified elsewhere in this Schedule or any other Schedule. Five
30 Fireworks Twelve
31 Fluroscent tubes and vapour lamps including halogen lamps of all varieties and descriptions and other fittings except incandescent bulbs. Fifteen
32 Fork lift trucks, wheel loaders and payloaders. Twelve
33 Franking machines and address printing machines Ten
35 Gramophone and components therof and record Explanation- This item shall not include amplifier and loud speaker and spare parts and accessories thereof sold as such seperately Twelve
36 Gypsum of all forms and descriptions Five
37

(i) Groundnut oil, soyabean oil, sunflower oil, sesamum or til oil, non edible rice-bran oil and any other vegetable oil, but excluding - (a) edible rice bran oil and (b) those vegetable oils included in the goods specified elsewhere in this Schedule or in

any other Schedule.

Seven
(ii) Edible rice bran oil Four
38 Hair oil. Explanation - Hair oil shall mean any oil which is sold in packed container to be used as hair oil or any kind of oil which has been subjected to processing for being used as hair oil, and shall include coconut oil, whether prefumed or not. Twelve
39

(i) Ice Four
(ii) Ice cream of all varieties including ice-candy and frozen dessert. Twelve
40 Inscense sticks, locally known as dhupkathi, dhupbati or agarbati including semi-finished sticks thereof. Four
41 Insecticide, pesticide, germicide, fungicide and herbicide (including weedicide), other than bleaching powder Four
42 Laminated board or sheet of all varieties and descriptions including copper-clad board or sheet Twelve
43 Liquid product of cellulose, commonly known as L.P.C. and liquid product of earthenwaste, commonly known as L.P.E. generally for use as fuel. Seventeen
44 Linoleum Ten
45 Liquified petroleum gas (LPG) Seventeen
46 Lozenge of all varieties including any item of lozenge made or processed in pan or cooker, hard boiled sugar confectionery, toffee, caramel, chocolate, chocolate bar, whether with any brand name, such as cadbury's chocolate, sathe's chocolate or amul chocolate, or not; and gelatine product known as cough lozenge or jujube, and sweet gum such as chewing gum. Ten
47 Lubricants, lubricating oil, engine oil, brake oil and grease Fifteen
49 Matches of all kinds Four
50 Noodle, vermicelli and macaroni including spaghetti and cornflakes Fifteen
51 Paints of all kinds including acrylic and plastic emulsion paints, lacquers, distempers, cement colours of paints, enamels, liquid paints, stiff paste paints and powder paints, whether ready for use or not and thinner Twelve
52 Paper and processed paper of all varieties including carbon paper but excluding newsprint. Eight
54

(i) Perfumes, depilatories, cosmetics, toilet articles and preparations(whether medicated or not) including hair cream, hair dye, hair tonic, hair conditioner, and hair lotion. Twenty
(ii) Tooth brush, tooth paste (whether medicated or not) tooth powder, (whether medicated or not) and other dentrifrices, mouthwashes and deodorants. Seventeen
55 Perambulator including push chair for babies, and spare parts accessories and components thereof. Twelve
55A Plant growth promoters and plant nutrients. Four
56 Plastic granuels and plastic powders Five
57

(i) Powdered or condensed milk Seven
(ii) Food drinks and health drinks of all varieties other than powdered or condensed milk Seventeen
58 Power tillers Four
59 Pressure cooker and pressure pan Eight
60 (i) Processed food, commonly known as instant food, that is to say, pre-cooked food ready to eat without any further cooking or processing except heating, cooling or adding water, when sold in sealed container or air tight package under various tradenames, brand names or descriptions whatsoever, but excluding -
    (a) Sweetmeat, curd, chanachur,dalmut, fried potato chips and salted peanuts, whether or not sold in sealed container or air-tight package.
    (b) Any other goods specified in any serial of this Schedule or in any other Schedule.

(ii) Weaning food sold under various trade names or descriptions such as Cerelac Milk cereal, Nastrum baby cereal, Farex or any other name or description whatsoever.

Fifteen
61 Refined, bleached and deodorised palm oil, including refined fractionated and otherwise processed palm oil such as palmolene. Seven
62

(i) Radio, radio gramophone, transistor radio, tape recorder, tape player (including any combination of two or more of such goods) Twelve
(ii) Dictaphone, electromagnetic recording tape (excluding cassette tape, whether recorded or not) Fifteen
63 Refrigerator Fifteen
63A Refrigerant in any form Eight
64 Shaving set, safety razor, razor blade, razor cartridge and shaving brush Eight
65 Ship liable to be registered under the merchants shipping Act,1958 (44 of 1958), all types of tugs, floating docks, floating cranes, dredgers and barges. Four
66 Shoe polish including shoe wax, cream and whitener Seventeen
67 Soap, which expression shall mean-
    (a) toilet soap,
    (b) washing soap,
    ( c) tablet soap,
    (d) shaving soap
    (e) medicated soap
    (f) soft soap
    (g) liquid soap
    (h) soap chip or flake
    (i) Powdered soap or
    (j) Soap of any other descriptions whatsoever, whether or not similar in kind to those mentioned in terms (a) to (i) but shall not include, (i) jute batching emulsifier and (ii) soap manufactured made or processed otherwise than in a factory as defined in the Factories Act,1948 (63 of 1948) and (iii) hand-made soap of all varieties and description.
Fifteen
67A Hand-made soap of all varieties and description, other than those specified in any other Schedule Twelve
68

(i) Sound transmitting or wireless reception equipment, instrument and apparatus and any combination thereof including amplifier and loud speaker, but excluding

(a) cellular phone and pager

(b) any item seperately specified in this Schedule or in any other Schedule

Twelve
(ii) Cellular phone Four
(iii) Pager Four
69 Spices of all varieties,-

(a) in whole form

(b) in broken, ground, powdered, or any other form (other than whole form) or of any description whatsoever,

( c) Combination of broken, ground, powdered, or any other form or description, of two or more varieties of spices, with or without any other substance.

Explanation.- For the purposes of this entry, the whole form of a spice, or the broken, ground, powdered or any other form of such spice, or any combination of such spice and any other spice, in any form, shall each be treated as a different commodity.

Seven
70 Soft drink powder, tablet, crystal or concentrate in liquid form from which non-alcoholic beverage is prepaed by adding any potable liquid Fifteen
71 Electronic music system including components and parts of such system, such as amplifier, graphic equiliser, synthesiser, tuner, tape deck, record player, record changer, compact disc player or speaker, except those specified elsewhere in this Schedule Twelve
72 Teleprinter and auxiliary machine Fifteen
73 Television monitor Fifteen
74

(a) Earthen tiles used for roofing Four
(b) Tile, other than earthen tile used for roofing Eight
75 Tractors Five
76 Tyres and tubes and flaps of tyres and tubes other than those for bicycles, cycle rickshaws, perambulators and wheel chairs. Twelve
77 Vanaspati, also known as vegetable ghee, and sold under various trade names and descriptions, such as Dalda, Rasoi, Kusum, Ballon, Pratap, Rath, Prasad, Telephone or any other name or description whatsoever. Four
78 Varnishes, vegetable paint removers and stainers of all kinds Twelve
79 Vehicles of all types driven or operated by petrol, diesel or electrical energy except those specified elsewhere in this Schedule or in any other Schedule Twelve
80 Video cassette recorder and video cassette player Twelve
81 Voltage stabilizer, voltage regulator and voltage controller of all types of descriptions. Twelve
81A Vaccum flasks of all kinds and descriptions including refills for such flasks and other thermally insulated flasks, containers and vessels including thermoses, thermic jugs, ice buckets or boxes, urns and receptacles to keep food or beverage or other articles, hot or cold, and components and accessories thereof. Eight
82 Wares of all varieties and descriptions other than - utensils, pressure cooker and pressure pan, made mainly or solely from Aluminium Twelve
83 Washing machine Fifteen
87 Yeast Twelve
88 Boiler furnace, and parts thereof. Four
90 Milk products of all varieties and descriptions, that is to say,-
    (i) butter locally known as makhan including white butter,
    (ii) butter oil;
    (iii) clarified butter locally known as ghee
    (iv) cheese locally known as cheese or paneer
    (v) cream locally known as nanee, and
    (vi) margarine.
    But excludiing those milk products included in the goods specified elsewhere in this Schedule or in any other Schedule
Eight
91 Calcium carbonate of any form or description, including chalk sticks (other than limestone), chalk powder, whiting and calcite. Five
92

(i) Carpets of all varieties, except jute carpets and coir carpets Fifteen
(ii) Coir carpets Twelve
93

(i) Caustic soda and lime Five
(ii) slack wax and paraffin Five
94 Castor oil Twelve
95 Cinematographic equipments including cameras, projectors and sound-recording and reproducing equipments, and spare parts, accessories and components thereof lenses and parts and accessories required for use therewith. Twelve
96 Coal tar Twelve
97 Cushion; mattress, pillow and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam Twelve
98 Cutlery Twelve
99

(i) Gases of any form and description except-
    (a) industrial gas
    (b) any other gas specified elsewhere in this Schedule
Twelve
(ii) Industrial gas Twelve
100 Transformer including power and distribution transformer and booster transformer Four
101 Jam, jelly, sauce and pickles Twelve
102 Magnesium carbonate Five
103 Photographic films and plates Twelve
104 Pollution control equipments Four
105 Railway coaches, wagons and all varieties of locomotive engines. Twelve
106 Raw cinematographic films Four
107 Sewing machine Eight
108 Synthetic rubber Five
109 Tallow Twelve
110 Typewriter Twelve
111 Vaccum cleaner Fifteen
112 Washing blue and whitner Twelve
113 Dry cells and dry cell batteries, and zinc callot and electrodes used as components of dry cells and dry cell batteries Ten
114 Paper board, straw board, card board, mill board, synthetic fibre board including fibre sheet, batten board, leather board, insulating board and particle board. Eight
115 Television set Fifteen
116 Washing synthetic detergents in any form Fifteen
117 Weighing scales and weighing machines of all varieties including machines for filling and weighing of liquid in a container Ten
118 Lottery ticket Fifty
119 Industrial Leather gloves Four
120

(a) Pre-cast reinforced cement concrete (R.C.C.) Building materials:

When manufactured in a factory as defined in the Factories Act ,1948 (63 of 1948)

Twelve
(b) Pre-cast reinforced cement concrete (R.C.C.) Building materials:

When manufactured otherwise than in a factory referred to in 120 (a)

Seven
121 Residual liquified hydrogen gas and other gases generally used as fuel Seventeen
122 Sheet made of plastic or any other synthetic substance Eight
123

(i) Pipe and pipe fittings including casing made of plastic Four
(ii) Pipe and pipe fittings of all varieties, including casing, not made of plastic, but excluding those specified elsewhere in Schedule IV or in any other Schedule Seven
124 House hold wares of all varieties and description, that is to say, kitchen implements, buckets, tumblers, receptacles, tiffin boxes, made of plastic but excluding those plastic goods specified elsewhere in this Schedule or in any other Schedule. Seven
126 Floor and wall tiles, of all varieties except those specified elsewhere in this Schedule or in any other Schedule. Twelve
127 Wheat flour, and atta and suji made from wheat, when sold in sealed container or sold with a brand name. Four
128 Moulded furniture, brief case, suit case and other cases and boxes, made of plastic, fibre glass or other synthetic substance. Eight
129 Asbestos sheet, asbestos pipe and asbestos roofing material Seven
129A Advance licence, and Duty Entitlement Pass Book (D.E.P.B.) One
130 Hollow polyester fibre Seven
131 Gold One
132 Silver One
133 Silk cloth other than artificial silk, manufactured or made in india Four
134

(i) Electronic sales register Five
(ii) Calculator Four
135 Telephone including handsets, cordless telephone, car telephone, caller line identification unit, public call office (P.C.O.), monitor, and telephone answering machine. Four
136 Uninterrupted power supply unit (U.P.S.), back-up-system Five
137 Goods reffered to in section 14 of the Central Sales Tax Act, 1956, excluding those specified in this Schedule or in any other Schedule. Four
138 Spare parts accessories and components of-
    (a) Sound transmitting equipment, amplifier and loud speaker;
    (b) television set;
    (c) television monitor;
    (d) video cassette recorder;
    (e) video cassette player;
    (f) radio, transistor radio and radio gramophone;
    (g) tape recorder, tape player and dictaphone,
    (h) franking machine, address-printing machine, teleprinter and auxillary machine

but excluding those specified elsewhere in this Schedule or in any other Schedule.

Twelve
139 Fur and articles made of fur Twelve
140 Office machines and apparatuses (including tabulating, duplicating, photocopying, cash regeistering, cheque writing, accounting, statistical, indexing card punching, and paper shredding machines and apparatuses) and spare parts, accessories and components of all varieties of typewriters, office machines and apparatuses, other than those specified elsewhere in this Schedule. Seven
140A Computerised attendance recording system Four
141 Articles of limestone and dolomite, excluding such articles specified elsewhere in this Schedule or in any other Schedule. Twelve
142 Apparatus, for making coffee under pressure, commonly known as espresso. Twelve
143 Cooked food, other than cooked food specified elsewhere in this Schedule or in any other Schedule served in or supplied from, any airconditioned-
    (a) hotel
    (b) restaurant
    (c) refreshment room,
    (d) club, or
    (e) eating house
Fifteen
144

(i) Electronic toys including video game, electronic game and electronic game kit Twelve
(ii) Toys other than those refferred to in item (i) and also excluding those specified in Schedule I or Schedule VIII A Eight
145 Lift, whether operated by electricity or steam, accessories and components thereof. Twelve
146 Plant and machinery that is to say,_
    (i) Machinery for tea industry
    (ii) Machinery for food and food processing industries including flour mill
    (iii) Machinery for sugar mill
    (iv) Machinery for beverages, tobacco and tobacco products industries
    (v) Machinery for jute, hemp, mesta textile industries
    (vi) Machinery for textile industries including hosiery other than jute
    (vii) Machinery for engineering industries
    (viii) Machinery for paint industries
    (ix) Machinery for furniture and wood product industries
    (x) Machinery for paper and paper products and printing, publishing and allied industries
    (xi) Machinery for leather and fur product industries
    (xii) Rubber, plastic, petroleum and coal product industry machinery
    (xiii) Machinery for chemical and chemical products (except petroleum and coal)
    (xiv) Machinery for basic metal and alloys industries
    (xv) Machinery for non-metallic mineral product industries
    (xvi) Machinery for construction works
    (xvii) Transport equipment and motor parts manufacturing machinery
    (xviii) Mining machinery
    (xix) Packaging machinery
    (xx) Foundary machinery
    (xxi) Agricultural machinery other than those mentioned elsewhere in this Schedule or in any other Schedule
    (xxii) Waste treatment plant and pollution control equipment manufacturing machinery
    (xxiii) Machinery for printing industry
    (xxiv) Machinery for iron and steel industry
    (xxv) Machinery for refrigeration and cooling towers including air conditioners
    (xxvi) Cooling towers
    (xxvii) Earth moving machinery other than those specified elsewhere in this Schedule or in any other Schedule
    (xviii) All other machinery and plant not specified in items (i) to (xxvii) and not mentioned elsewhere in this Schedule or in any other Schedule
    (xxix) Spare parts, accessories and components of the plant machinery specified in items (i) to (xxviii) but excluding those specified elsewhere in this Schedule or in any other Schedule.
Eight
147 Speactacles and parts and components thereof, contact lense and lense cleaner Seven
148 Motor, operated electrically or otherwise, and pump operated with or without motor, including spare parts, components and accessories of such motor and pump Eight
149 Raincoat Seven
150 Tarpaulin and canvas Seven
151 Kerosene stove Seven
153

(i) Chemicals including dyes,hydrogen peroxide, pigments, acid oil and solvent oils, but excluding-
    (a) naptha;
    (b) those specified elsewhere in Schedule IV or in any other Schedule.
Four
(ii) naptha Twelve
153A Camphor Eight
154

(i) Bamboo Eight
(ii) Cane Five
154A Timber, that is to say,-
    (i) log
    (ii) plank, veneer and splint
    (iii) rafter
    (iv) Sleeper
    (v) Beam
    (vi) Pillar
    (vii) Plywood and
    (viii) Sawn or sized timber, other than those specified in items (i) to (vii)
Eight
155 Gymnasium apparatus and sport goods except those specified in any other Schedule. Five
156 Torch Five
157 Rubberised shellar of capacity upto one metric ton per hour Five
158 Playing cards Five
159 Electronic components, such as diode, transistor, resistor, integrated circuit, microprocessor chips, thermistors, capacitor, printed circuit board, potentiometer, thyristor, connector, variable capacitor (gang condenser), trimmer, electronic choke and crystal, but excluding those specified elsewhere in this Schedule or in any other Schedule. Four
160 Resin Five
161 Non-ferrous metal in all its forms, such as ingots, bars, rods and slabs, including alloys and scraps therof, but excluding those specified elsewhere in this Schedule Five
162 Wooden furniture Eight
163 Articles made of coir, except those specified in this Schedule or in any other Schedule Four
164 Jute carpet Twelve
165 Export-Import (EXIM) scrip, Replenishment licence and Special import licence One
166 Gas mantle Three
167 Mustard oil, rape oil and mixture of mustard oil and rape oil. Four
168 Rice and broken particles of rice Two
169 Wheat and broken particles of Wheat Two
171 Precious stones including pearls-real, artificial or cultured Two
172 Gold and silver ornaments, whether set with stone or other materials or not, including gold and silver filgree and other gold and silver articles. One
173 Spare parts, accessories and components of-
    (a) Motor car, motor scooter, moped, motorised cycle-rickshaw, motor cycle, motor cycle combination of any kind, motorette and any other kind of motor vehicle.
    (b) Tractor
    (c ) Buldozer, scrapper, excavator, wheel loader and pipe-layer,
    (d) Power tiller
    but excluding bearings, tyres and tubes, and flaps of tyres and tubes.
Eight
174 Bearing including plummer blocks, housing for bearing, locate rings and covers, adaptor withdrawl sleeves, lock nuts, lock washers, clamps and rolling elements Four
175 Umbrella and spare parts and components thereof. Three
176 Micro-cellular sheet and banawar sheet Three
177 Bi-cycle, tricycle, and cycle rickshaw and spare parts, accessories and components thereof. Four
179 Printed materials including diaries and calendars Seven
180 Arms of all types including rifles, revolvers and pistols, and ammunition for the same. Twenty
181 Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liquer, cordials, bitters, and wines or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors. Thirty
182 Photographic and other cameras and enlargers, and spare parts, accessories and components therof; lenses, paper and cloth and other parts and accessories required for use therewith. Eight
183

(i) Belting of all varieties and descriptions Five
(ii) Hose of all varieties and descriptions including its end fittings of hose Eight
184 Stainless steel wares other then those specified in this Schedule Twelve
185 Instruments, apparatus and appliances used in medical, surgical, dental, veterinary sciences, or physiotherapy, including implants, diagnostic and electromedical apparatus and sight testing instruments including opthalmoscope, otoscope, laryngoscope, retinoscope, binocular loupe, and parts and accessories thereof, other than those specified elsewhere in this Schedule IV or in any other Schedule Eight
186 Scientific instruments like optical instruments, electrical instruments, scientific balance, accoustic instruments, and mechanical instruments. Seven
187 Paste of onion, ginger or garlic and similar other pastes and combination thereof, including curry paste, when sold in sealed container. Seven
188 Mustard seed and rape seed One
189 Synthetic fibre, such as acrylic fibre or polyester fibre. Two
190 Aluminium caps used in sealing bottles. Four
191 Embroidery or zari articles, that is to say,-
    (i) imi;
    (ii) zari;
    (iii) kasab;
    (iv) salma;
    (v) dabka;
    (vi) chumki;
    (vii) gota;
    (viii) sitara;
    (ix) naqsi;
    (x) kora;
    (xi) glass bead;
    (xii) badla;
    (xiii) gizai.
Seven
192 Paper box, packing box and tea chest Four
193 Electronic private automatic branch exchange (E.P.A.B.X.) including spare parts, components and accessories thereof. Five
194 Cigar or cigarette, other than those manufactured or made in India Fifteen
194A (i) Textile fabrics of all varieties, other than those specified elsewhere in Schedule IV or in any other Schedule;

(ii) Silk cloth, other than those specified elsewhere in Schedule IV or in any other Schedule

Fifteen
195 Fire bricks, refractory bricks, monolithics and glass wool. Five
196

(i) Glass tumblers Eight
(ii) Glass bottles, glass ampoules, vials. Five
197 Tools, that is to say,-
    (a) Power Tools such as electric drills, tapping machines, hammers, sanders, planner,screw drivers, blowers, routers, winches, grinders, super abrasives, non-woven abrasives, bonded abrasives other than stone for polishing floor, stone for sharpening carpenter's instruments, tile polishing blocks and rubbing bricks;
    (b) Cutting tools such as taps, milling cutters, reamers, segements, carbide tools, saws, high speed cut off machines, shears, nibblers, compound miter saws, masonry cutters, diamond dresser cutter, gear hobbs and gear shaper cutters;
    (c) Measuring tools such as micrometers, vermier calipers, feeler gauges,height gauges, slip gauges, snap gauges, pressure gauges, dial thermometers, water meter and measuring steel tapes;
    (d) Hydraulic tools such as jacks, pipe benders, torque wrenches, breakers, cylinders and control valves.
    (e) Pneumetic tools such as impact wrenches, rammers, grinders, drills torque wrenches, filters, regulators and lubricant applicators;
    (f) Hand tools such as spanners ,pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits, hack-saws, hack saw blades and frames, band saw rolls, dice, die nuts, tools for carpentry, tools for masons and steel files.
Eight
198 Engineering goods, that is to say.-
    (i) Railway equipment;
    (ii) Cocks;
    (iii) Revert front, housing journal;
    (iv) Gear and socket, other than those used as motor parts;
    (v) Impellor, bush;
    (vi) Spring, washers;
    (vii) Sluice valves, industrial valves and other valves;
    (viii) Hydraulic equipments other than hydraulic tools ;
    (ix) Mild steel cage;
    (x) Screw conveyor;
    (xi) Gear box other than those used as motor parts;
    (xii) Telecommunication equipments;
    (xiii) Parts of railway wagon and coach;
    (xiv) Meter gauge cover;
    (xv) Fire Hose coupling, hose clips;
    (xvi) Piston rod;
    (xvii) Chains and chain slings;
    (xviii) Cranes both mobile and others;
    (xix) Road roller;
    (xx) Welding accessories and electrodes;
    (xxi) Traverner machine;
    (xxii) Defence equipments;
    (xxiii) Soldering rods;
    (xxiv) Chain pulley block, wire rope sheave pulley block and manilla rope sheave pulley block;
    (xxv) Hoists;
    (xxvi) Pulling and lifting machines and pull lift;
    (xxvii) Wire ropes, slings and sockets thereof;
    (xxviii) Trollies, wheels ,jim rows, shakles;
    (xxix) Shafts;
    (xxx) Crowbars;
    (xxxi) Manila ropes, sisal ropes;
    (xxxii) Lifting tackles;
    (xxxiii) Spray guns not mentioned elsewhere in this Schedule of in any other Schedule;
    (xxxiv) Galvanized flexible metallie tube;
    (xxxv) Spare parts, accessories and components of the enginnering goods specified in items (i) to (xxxiv) but excluding those specified elsewhere in this Schedule or in any other Schedule
Eight
199 Hawai chappals, chappals and sandals made of plastic Three
200

(a) Minerals that is to say,-
    (i) Asbestos ore;
    (ii) Barytes;
    (iii) Bauxite;
    (iv) Bentonite;
    (v) Calcite;
    (vi) Chromite;
    (vii) Dolomite;
    (viii) Emery grains;
    (ix) Felspar;
    (x) Fire-clay;
    (xi) Graphite;
    (xii) Gypsum;
    (xiii) Kaoline;
    (xiv) Ball clay;
    (xv) Chalk or whiting;
    (xvi) Kyanite;
    (xvii) Limestone;
    (xviii) Manganese ore;
    (xix) Mica;
    (xx) Magnesite;
    (xxi) Pyrophyllite;
    (xxii) Slate;
    (xxiii) Silica;
    (xxiv) Quartz or Quartzite;
    (xxv) Ochre;
    (xxvi) Vermicullite;
    (xxvii) Sillimanite;
    (xxviii) Wollastonite;
    (xxix) Iron ore;
    (xxx) China clay
    (xxxi) Soap stone;
    (xxxii) Flint;
    (xxxiii) Fuller's earth
Five
(b) Minerals that is to say,-

Coal

Four
201 Feed additives like nutrients, medicines or supplements for cattle or pig Two
202 Poultry feed additives like nutrients, medicines or supplements One
202A Bone meal Four
203 Components of storage battery Eight
204 Printing ink Eight
205 Oil engine, alternator, generator, generating set including spare parts, components and accessories thereof. Eight
208 Country liquor and narcotics Twenty
210 Molasses Twenty
210A Rab, other than those specified elsewhere in this Schedule or in any other Schedule Four
212 Rectified spirit Twenty
213 Oil cake and de oiled cake in all forms Four
219 Zinc in all its forms, namely zinc ingots, slabs, bars, rods, and scraps. Five
219A Waste paper Four
221 Water tank and storage tank of all varieties and descriptions. Seven
222 Glassware other than those specified elsewhere in this Schedule or in any other Schedule Twelve
223 Raw wool Four
224 Sewing thread Four
225 Ferro alloys and super alloys Four
226 Plastic goods other than those specified elsewhere in this Schedule or in any other Schedule Eight
227 All utensils made of stainless steel, plastic or aluminium other than those specified elsewhere in this Schedule or in any other Schedule Four
228 Aluminium conductor steel reinforced (A.C.S.R.) Twelve
229 Adhesive, gum and water proofing compound Twelve
230 Bidi Leaf Four
231 Cooked food other than cooked food specified in Schedule IV or in any other Schedule, served in, or supplies from, any non airconditioned
    (a) hotel
    (b) restaurant
    (c) refreshment room,
    (d) club, or
    (e) eating house
Twelve
232 Cotton waste Four
232A Optical fibre cable Four
233 Door locks and padlocks other than those specified elsewhere in Schedule IV or in any other Schedule Twelve
234 Fire wood Eight
235 Maize products of all varieties Four
236 Fly ash Five
237 Water filter in which no chemicals used or which is not operated by power Eight
238 Herb, bark, dry plant, dry flower and dry root Four
239 Imitation jewellery Eight
240 Musical instruments Twelve
241 Rice bran Four
242 Rubber goods other than those specified elsewhere in Schedule IV or in any other Schedule Twelve
243 Sandalwood and sandal oil Twelve
244 Storage battery Twelve
245 Transmission tower Twelve
246 Tailoring material, that is to say, zip button, hook, stiff collar, and buckle Eight
247 Electric fan, exhaust fan, and air circulator Eight
248 Vegetable (green, dried, dehyderated or preserved) when sold in sealed container Four
249 Aeroplanes, helicopters, jet planes, gliders and all other types of flying machines (other than balloons) and parts and acessories thereof Twelve
250 Information technology products , other than those specified elsewhere in this Schedule or in any other Schedule Four
253 Items of goods not specified by name or description , other than those specified in Schedule I or Schedule VIIIA Ten

PART - B

Sl. No. Description of goods specified in Part B of Schedule IV of the said Act Rate of tax (per centum)
(1) (2) (3)
1.

Furnace oil

Twenty
When-

(i) sold to a registered dealer for use by him directly in the manufacture in West Bengal of taxable goods or newspapers for sale.

Four decimal eight zero
(ii) sold to a registered dealer engaged in the business of raising coal for use by him directly in connection with the raising of coal for sale. Four decimal eight zero
(iii) sold to a licensed undertaking supplying electrical energy for use by it directly in the generation or distribution of electrical energy. Four decimal eight zero
2.

Kerosene oil When-

(i) sold through public distribution system.

Four decimal five five
(ii) sold otherwise than through public distribution system. Twenty
3. Motor spirit having a flashing point below 24.4-degree Celsius, required for use as fuel in aircraft. Twenty
4. Motor spirit having a flashing point at or above 24.4 degree celsius, required for use as fuel in aircraft. Twenty five
5. Motor spirit other than motor spirit referred to in items 3 and 4, having a flashing point at or above 24.4 degree celsius. Twelve decimal five five
6. Motor spirit of any other kind Twenty