[See sections 2(26), 5 and 6]
Sale of goods which is subject to tax.
Note: The schedule has been amended w.e.f. 01.05.2005. The schedule given below is how the schedule stands post amendment. (w.e.f.01.05.2005. The portion in bold indicates the changes effected.
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.
LIST OF GOODS FOR WHICH THE RATE OF TAX ISbetween 2% to 6% (including both)
Explanation.- For the purposes of this entry, as it stood from time to time, the "sewing thread" shall include embroidery thread.
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
(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.
Any medical 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 Drugs and Cosmetics Act, 1940, but not including, (i) products capable of being used as cosmetics, shampoos hair oils; and (ii) mosquito repellants in any form" shall be substituted
(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.
(e) Sterile water for injection
.(b) Vegetable oil including gingili oil, castor oil and bran oil.
Explanation.- Coconut oil, measuring 500 ml or its equivalence in weight or less and sold in any form of packaging shall be deemed to be not covered by this entry.
b) Domestic pressure cookers and pans;
c) Buckets made of iron, steel, aluminium, plastic or any other material;
(d) Pulse flour including besan mixed with flour of cereals including maize, when sold on or after 1st may, 2005.
(e) Pulse flour including besan mixed with flour of other pulses and cereals, when sold on or after 1st May, 2005.
(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
(i) Groundnut or Peanut (Arachis hypogaea);
(ii) Sesamum or Til (Sesamum Orientale);
(iii) Omitted;
(iv) Soyabean (Glycine seja);
(v) Rapeseed and Mustard-
(1) Torta (Brassica Campestris var toria);
(2) Rai (Brassica Juncea);
(3) Jamba-Taramira (Eruca sativa);
(4) Sarson-Yellow and brown (Brassica campestris var sarson);
(5) Banarasi Rai or True Mustard (Brassica nigra);
(vi) Linseed (Linum usitissimum);
(vii) Castor (Ricinus communis);
(viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos nucifera);
(ix) Sunflower (Helianthus annus);
(x) Nigar seed (Guizotia abyssinica);
(xi) Neem, vepa (Azadirachta indica);
(xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca longifolia Syn. M. Longifolia);
(xiii) Karanja, Pongam, Honga (Pongamia Pinnata Syn. P. Glabra);
(xiv) Kusum (Schlechera Olcosa, Syn. S. Trijuga);
(xv) Punna undi (Calophyllum, inophyllum);
(xvi) Kokum (Carcinia indica);
(xvii) Sal (Shorea robusta)
(xviii) Tung (Aleurites fordii and A. Montana)
(xix) Red Palm (Elaeis guinensis)
(xx) Safflower (Carthanus tinctorius)
(b) Plastic mats (Chatai)
b) other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.
(b) UHT milk,
(c) Condensed milk whether sweetened or not, when sold on or after 1st April, 2005,
(d) Milk containing any ingredient and sold under a brand name, when sold on or after 1st April, 2005.
(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.
Explanation.-UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption.
Explanation.- For the purposes of this entry, as it stood from time to time, "spices" shall include spices in all forms, varieties and mixtures of any of the spices.
(b) Varieties of farsan as may be notified from time time by the State Government in the Official Gazette, except when served for consumption.
(c) Vada Pav
(b) when sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.
(b) components, parts and accessories of umbrella except garden umbrella.
as may be notified from time to time, by the State Government, in the Official Gazette.
b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners;
(c) Writing boards or writing pads, drawing boards, black boards, green boards, white boards, examination pads, foot rulers, erasers, glitter pens, sketch pens, staplers, pencil leads, oil pastels, drawing charcoals, pencil box, gum, glue sticks, stapler pins, tape dispensers, dusters, files and envelopes.
(i) in a frozen state, or .
(ii) in a sealed container, or
(iii) under a brand name
except when served for consumption
sold during the period starting on 1st April 2011 and ending on the date immediately preceding the date on which the law relating to the Goods and Services Tax comes into force.