DEMO
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THE WEST BENGAL VALUE ADDED TAX ACT, 2003 : SCHEDULE - HISTORY
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SCHEDULE B
[
See
clause (a) of sub-section (2) of section 16]
List of goods taxable at 1%
Serial No.
Description of goods
Conditions and Exceptions
(1)
(2)
(3)
1
Bullion that is to say, gold, silver and platinum in mass and uncoined, pure or alloy
2
Gold, silver and platinum ornaments, whether set with stone or other materials or not, including gold, silver and platinum filigree and other gold, silver and platinum articles.
3
Precious stones including semi-precious stones and pearls - real, artificial or cultured.
5
Tea sold under the auspices of any tea auction centre in West Bengal duly authorised by the Indian Tea Board.