THE WEST BENGAL VALUE ADDED TAX ACT, 2003 : SCHEDULE
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SCHEDULE D

[See section 19.]

Goods on which tax is leviable at such rate as may be fixed by notification under section 19.

Serial No.	Description of goods
(1)	(2)
1.	Chewing tobacco, and pan masala of any type, when sold in a packaged condition.
2.	Cigar, Cheroot, and Cigarettes.
3.	Air conditioner with capacity above one ton.
4.	Motor car, price of which exceeds rupees ten lakh.
5.	Television of any type, maximum retail price of which exceeds rupees twenty-five thousand.
6.	Mobile phone of any type, maximum retail price of which exceeds rupees twenty thousand.
7.	Watches, maximum retail price of which exceeds rupees fifteen thousand.