Maharashtra Govt has vide notification Notification No. VAT.1516/CR-31/Taxation-1 dated 16.09.2016 increased VAT Rate on certain goods with effect from 17.09.2016. In this Article Author has Compiled Schedule wise List of Goods in which Change in rate has taken place.

The Value Added Tax Rate in Maharashtra for the goods falling under Schedule C, except declared goods was increased from 5% to 5.50% with effect from 01.04.2016 vide Notification No. VAT. 1516/CR-31/Taxation 1 dated 30.03.2016 & Trade Circular No.9T of 2016 dated 22.04.2016.

Now, vide Notification No. VAT.1516/CR-31/Taxation-1 dated 16.09.2016, the Value Added Tax Rate for the goods falling under Schedule C is further increased from 5.50% to 6% to be effective from 17.09.2016. And also the Value Added Tax Rate of all the goods not falling elsewhere and whereby covered under Schedule E is increased from 12.50% to 13.50% to be effective from 17.09.2016.

 Maharashtra VAT Rate on Schedule ‘C’, ‘D’ and ‘E’ appended to Maharashtra Value Added Tax Act, 2002 has been amended vide Notification No. VAT.1516/CR-31/Taxation-1 dated 16.09.2016 to increase the tax rate with effective from 17.09.2016. The updated Schedule Entry is given below to serve as a ready reckoner:

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 BETWEEN 2% to 6% (including both) 
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 COMMODITYRATE OF TAX WITH EFFECT FROM
(1)(2)(3)
1Agricultural 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
1Agricultural 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
1Agricultural 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 31.3-2016
1Agricultural 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.5.50% 1.4.2016 to 16.09.2016
1Agricultural 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.6.00% 17.09.2016 to date
2All 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)4.00% 1.4.2005 to 31.3.2010
2All 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)5.00% 1.4.2010 to
31.3.2016
2All 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)5.50% 1.4.2016 to
16.09.2016
2All 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)6.00% 17.09.2016 to date
3All kinds of bricks including fly ash bricks and refractory bricks, asphaltic roofing tiles, earthen roofing tiles.4.00% 1.4.2005 to
30.4.2005
3All kinds of bricks including fly ash bricks and (refractory bricks and monolithics), asphaltic roofing tiles, earthen roofing tiles.4.00% 1.5.2005 to
31.3.2010
3All kinds of bricks including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.5.00% 1.4.2010 to
31.3.2013
3All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.5.00% 1.4.2013 to
31.3.2016
3All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.5.50% 1.4.2016 to
16.09.2016
3All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.6.00% 17.09.2016 to date
3ABarbed wire, wire mesh and chain link5.50% 1.4.2016 to
16.09.2016
3ABarbed wire, wire mesh and chain link6.00% 17.09.2016 to date
4All types of yarn whether covered with any material or not other than cotton and silk yarn in hank; sewing thread; waste of any of them4.00% 1.4.2005 to
31.3.2010
4(a) Cotton yarn but not including cotton yarn waste;4.00% 1.4.2010 to
30.4.2011
(a) Cotton yarn but not including cotton yarn waste;5.00% 1.5.2011 to
31.3.2012
(a) Cotton yarn but not including cotton yarn waste;2.00% 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.5.00% 1.4.2010 to
31.3.2016
excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.
Explanation: For the purposes of this entry, as it stood from time to time, the “sewing thread” shall include embroidery thread.
4(a) Cotton yarn but not including cotton yarn waste;2.00% 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.5.50% 1.4.2016 to
date
excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.
Explanation: For the purposes of this entry, as it stood from time to time, the “sewing thread” shall include embroidery thread.
4(a) Cotton yarn but not including cotton yarn waste;2.00% 1.4.2012 to
16.09.2016
(b) Save as provided in clause (a) above, any yarn whether covered with any material or not; sewing thread, waste of any of them.6.00% 17.09.2016 to date
excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.
Explanation: For the purposes of this entry, as it stood from time to time, the “sewing thread” shall include embroidery thread.
5Aluminum conductor steel reinforced.4.00% 1.4.2005 to
31.3.2010
5Aluminum conductor steel reinforced.5.00% 1.4.2010 to
31.3.2016
5Aluminum conductor steel reinforced.5.50% 1.4.2016 to
16.09.2016
5Aluminum conductor steel reinforced.6.00% 17.09.2016 to date
6Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette4.00% 1.4.2005 to
31.3.2010
6Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette.5.00% 1.4.2010 to
31.3.2016
6Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette5.50% 1.4.2016 to 16.09.2016
6Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette6.00% 17.09.2016 to date
7Arecanut powder, betel nut and raw cashew nut.4.00% 1.4.2005 to
31.3.2010
7Arecanut powder, betel nut and raw cashew nut.5.00% 1.4.2010 to
31.3.2016
7Arecanut powder, betel nut and raw cashew nut.5.50% 1.4.2016 to
16.09.2016
7Arecanut powder, betel nut and raw cashew nut.6.00% 17.09.2016 to date
8Aviation Turbine Fuel sold to a Turbo-prop aircraft.4.00% 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.
8Aviation Turbine Fuel sold to a Turbo-prop aircraft.5.00% 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.
9Bagasse.4.00% 1.4.2005 to
31.3.2010
9Bagasse.5.00% 1.4.2010 to
31.3.2016
9Bagasse.5.50% 1.4.2016 to
16.09.2016
9Bagasse.6.00% 17.09.2016 to date
10Bamboo.4.00% 1.4.2005 to
31.3.2010
10Bamboo.5.00% 1.4.2010 to
31.3.2012
10Bamboo and bamboo products.5.00% 1.4.2012 to
31.3.2016
10Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies.5.50% 1.4.2016 to
16.09.2016
10Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies.6.00% 17.09.2016 to date
11Bearings.4.00% 1.4.2005 to
31.3.2010
11Bearings.5.00% 1.4.2010 to
31.3.2016
11Bearings.5.50% 1.4.2016 to
16.09.2016
11Bearings.6.00% 17.09.2016 to date
12Beedi leaves.4.00% 1.4.2005 to
31.3.2010
12Beedi leaves.5.00% 1.4.2010 to
30.4.2012
12(a) Beedi leaves
(b) Beedi
5.00% 1.5.2012 to
31.3.2013
12(a) Beedi leaves
(b) deleted w.e.f. 1.4.2013
5.00% 1.4.2013 to
31.3.2016
12(a) Beedi leaves5.50% 1.4.2016 to
16.09.2016
12(a) Beedi leaves6.00% 17.09.2016
13Beltings.4.00% 1.4.2005 to
31.3.2010
13Beltings.5.00% 1.4.2010 to
31.3.2016
13Beltings.5.50% 1.4.2016 to
16.09.2016
13Beltings.6.00% 17.09.2016
14Bicycles, tricycles, cycle rickshaws.4.00% 1.4.2005 to
30.4.2005
14Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.4.00% 1.5.2005 to
31.3.2010
14Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.5.00% 1.4.2010 to
31.3.2016
14Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.5.50% 1.4.2016 to
16.09.2016
14Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.6.00% 17.09.2016
15Biomass briquettes.4.00% 1.4.2005 to
31.3.2010
15Biomass briquettes.5.00% 1.4.2010 to
31.3.2016
15Biomass briquettes.5.50% 1.4.2016 to
16.09.2016
15Biomass briquettes.6.00% 17.09.2016
16Bone meal.4.00% 1.4.2005 to
31.3.2010
16Bone meal.5.00% 1.4.2010 to
31.3.2016
16Bone meal.5.50% 1.4.2016 to
16.09.2016
16Bone meal.6.00% 17.09.2016
17Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940 (23 of 1940)4.00% 1.4.2005 to
31.3.2010
17Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940)5.00% 1.4.2010 to
31.3.2016
17Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940)5.50% 1.4.2016 to
16.09.2016
17Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940)6.00% 17.09.2016 to date
17ACashew shell5.00% 1.4.2015 to
31.3.2016
17ACashew shell5.50% 1.4.2016 to
16.09.2016
17ACashew shell6.00% 17.09.2016 to date
18Castings of non-ferrous metals.4.00% 1.4.2005 to
31.3.2010
18Castings of non-ferrous metals.5.00% 1.4.2010 to
31.3.2016
18Castings of non-ferrous metals.5.50% 1.4.2016 to
16.09.2016
18Castings of non-ferrous metals.6.00% 17.09.2016
19Centrifugal, monobloc and submersible pumps and parts thereof.4.00% 1.4.2005 to
30.4.2005
19Centrifugal, monobloc and submersible pumps and pump sets and parts thereof4.00% 1.5.2005 to
31.3.2010
19Centrifugal, monobloc and submersible pumps and pump sets and parts thereof5.00% 1.4.2010 to
31.3.2016
19Centrifugal, monobloc and submersible pumps and pump sets and parts thereof5.50% 1.4.2016 to
16.09.2016
19Centrifugal, monobloc and submersible pumps and pump sets and parts thereof6.00% 17.09.2016
20Cereals & 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.4.00%
20Rice, wheat and pulses in whole grain, split or broken form sold on or after 1st April 2006 .4.00%
20Paddy and rice, wheat and pulses in whole grain, split or broken form sold on or after 1st October 2006 .4.00%
20Paddy and rice, wheat and pulses in whole grain, split or broken form sold on after 1st April 2010.4.00%
20Deleted
21Clay4.00% 1.4.2005 to
30.4.2005
21Clay including fire clay, fine china clay and ball clay.4.00% 1.5.2005 to
31.3.2010
21Clay including fire clay, fine china clay and ball clay.5.00% 1.4.2010 to
31.3.2016
21Clay including fire clay, fine china clay and ball clay.5.50% 1.4.2016 to
16.09.2016
21Clay including fire clay, fine china clay and ball clay.6.00% 17.09.2016
22Coal including coke in all its forms but excluding charcoal.4.00% 1.4.2005 to
30.4.2011
22Coal including coke in all its forms but excluding charcoal.5.00% 1.5.2011 to
date
23Coffee beans and seeds, cocoa pod, green tea leaf and chicory.4.00% 1.4.2005 to
31.3.2010
23Coffee beans and seeds, cocoa pod, green tea leaf and chicory.5.00% 1.4.2010 to
31.3.2016
23Coffee beans and seeds, cocoa pod, green tea leaf and chicory.5.50% 1.4.2016 to
16.09.2016
23Coffee beans and seeds, cocoa pod, green tea leaf and chicory.6.00% 17.09.2016 to date
24Coir and coir products excluding coir matresses.4.00% 1.4.2005 to
31.3.2010
24Coir and coir products excluding coir matresses5.00% 1.4.2010 to
31.3.2016
24Coir and coir products excluding coir matresses5.50% 1.4.2016 to
16.09.2016
24Coir and coir products excluding coir matresses6.00% 17.09.2016 to date
25Cotton, 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.4.00% 1.4.2005 to
30.4.2011
25Cotton, 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.5.00% 1.5.2011 to
31.7.2014
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;2.00% 1.8.2014 to
date
(b) Cotton waste5.00% 1.8.2014 to
31.3.2016
(b) Cotton waste5.50% 1.4.2016 to
16.09.2016
(b) Cotton waste6.00% 17.09.2016 to date
( c) Cotton seed ( Gossypium Spp)2.00% 1.4.2016 to
date
26Crucibles4.00% 1.4.2005 to
31.3.2010
26Crucibles5.00% 1.4.2010 to
31.3.2016
26Crucibles5.50% 1.4.2016 to
16.09.2016
26Crucibles6.00% 17.09.2016 to date
27Crude 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:-4.00% 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.
27Crude 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:-5.00% 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.
28Dehydrated or processed vegetables and mushrooms.4.00% 1.4.2005 to
31.3.2010
28Dehydrated or processed vegetables and mushrooms5.00% 1.4.2010 to
31.3.2016
28Dehydrated or processed vegetables and mushrooms.5.50% 1.4.2016 to
16.09.2016
28Dehydrated or processed vegetables and mushrooms.6.00% 17.09.2016 to date
29Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-4.00% 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.
29Drugs (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.4.00% 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:-4.00% 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 (23 of 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:-5.00% 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:-5.00% 1.4.2013 to
31.3.2016
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
29(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-5.50% 1.4.2016 to
16.09.2016
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, hair oils and (ii) 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:-6.00% 17.09.2016 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, hair oils 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, 1940.4.00% 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 from time to time, by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940.5.00% 1.4.2010 to
31.3.2016
(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 purpose5.00% 1.4.2015 to
31.3.2016
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, 1940.5.50% 1.4.2016 to
16.09.2016
(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
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, 1940.6.00% 17.09.2016 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
(e ) Sterile water for injection
30Edible oils, oil cakes and excluding cotton seeds oil cakes and deoiled cakes.4.00% 1.4.2005 to
30.4.2005
30Edible oil, edible oil in unrefined forms and oil cakes.4.00% 1.5.2005 to
31.3.2010
30Edible oil, edible oil in unrefined forms and oil cakes.5.00% 1.4.2010 to
30.4.2010
30Edible oil, edible oil in unrefined forms and oil cakes excluding sarki pend.5.00% 1.5.2010 to
31.3.2016
30(a) Edible oil, edible oil in unrefined forms and oil cakes excluding sarki pend .5.50% 1.4.2016 to
16.09.2016
(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.
30(a) Edible oil, edible oil in unrefined forms and oil cakes excluding sarki pend .6.00% 17.09.2016 to date
(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.
31Electrodes.4.00% 1.4.2005 to
31.3.2010
31Electrodes.5.00% 1.4.2010 to
31.3.2016
31Electrodes.5.50% 1.4.2016 to
16.09.2016
31Electrodes.6.00% 17.09.2016
31AExcavators 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)5.00% 1.4.2013 to
31.3.2016
31AExcavators 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)5.50% 1.4.2016 to
16.09.2016
31AExcavators 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)6.00% 17.09.2016 to date
32Exercise book, graph book and laboratory note book4.00% 1.4.2005 to
31.1.2006
32Exercise book, graph book, laboratory note books and drawing books.4.00% 1.2.2006 to
31.3.2010
32Exercise book, graph book, laboratory note books and drawing books.5.00% 1.4.2010 to
31.3.2015
32Exercise book5.00% 1.4.2015 to
31.3.2016
32Exercise book5.50% 1.4.2016 to
16.09.2016
32Exercise book6.00% 17.09.2016 to date
33Ferrous and non-ferrous domestic utensils, other than those made from precious metals.4.00% 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,4.00% 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,5.00% 1.4.2010 to
31.3.2016
(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,5.50% 1.4.2016 to
16.09.2016
(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,6.00% 17.09.2016 to date
(b) Domestic pressure cookers and pans;
(c) Buckets made of iron, steel, aluminium, plastic or any other material;
34Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators but not including disinfectants.4.00% 1.4.2005 to
30.4.2005
34Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.4.00% 1.5.2005 to
31.3.2010
34Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.5.00% 1.4.2010 to
31.3.2016
34Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.5.50% 1.4.2016 to
16.09.2016
34Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.6.00% 17.09.2016 to date
35Fibres of all types and fibre waste4.00% 1.4.2005 to
31.3.2010
35Fibres of all types and fibre waste5.00% 1.4.2010 to
31.3.2016
35Fibres of all types and fibre waste5.50% 1.4.2016 to
16.09.2016
35Fibres of all types and fibre waste6.00% 17.09.2016 to date
36Fireclay, coal, ash, coal boiler ash, coal cinder ash, coal powder clinker.4.00% 1.4.2005 to
31.3.2010
36Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker.5.00% 1.4.2010 to
31.3.2016
36Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker.5.50% 1.4.2016 to
16.09.2016
36Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker.6.00% 17.09.2016 to date
37Flours of cereals and pulses whether singly or in mixed form including atta, maida, rawa, suji and besan.4.00% 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.4.00%
(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.4.00%
(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.4.00%
(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 2005.4.00% 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 2005.4.00% 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.
4.00% 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 2005.5.00% 1.4.2010 to
31.3.2016
(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.5.00%
(e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.5.00%
37(c) Pulse flour including besan mixed with flour of other pulses, when sold on or after 1st May 2005.5.50% 1.4.2016 to
16.09.2016
(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.5.50%
e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.5.50%
37(c) Pulse flour including besan mixed with flour of other pulses, when sold on or after 1st May 2005.6.00% 17.09.2016 to date
(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.6.00%
e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.6.00%
38Glucose-D4.00% 1.4.2005 to
31.3.2010
38Glucose-D5.00% 1.4.2010 to
31.3.2016
38Glucose-D5.50% 1.4.2016 to
16.09.2016
38Glucose-D6.00% 17.09.2016 to date
39Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.4.00% 1.4.2005 to
31.3.2010
39Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.5.00% 1.4.2010 to
31.3.2016
39Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.5.50% 1.4.2016 to
16.09.2016
39Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.6.00% 17.09.2016 to date
40Gur, jaggery, and edible variety of rub gur.4.00% 1.4.2005 to
30.4.2005
40Gur, jaggery and edible variety of rub gur sold on or after 1st April 2006.4.00%
40Gur, jaggery and edible variety of rub gur sold on or after 1st October 2006.4.00%
40Gur, jaggery and edible variety of rub gur sold on or after 1st April 2010.4.00%
40(deleted) w.e.f.
1.4.2010
41Gypsum of all forms and descriptions.4.00% 1.4.2005 to
30.6.2009
41Gypsum of all forms and descriptions excluding gypsum boards4.00% 1.7.2009 to
31.3.2010
41Gypsum of all forms and descriptions excluding gypsum boards5.00% 1.4.2010 to
31.3.2012
41Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris5.00% 1.4.2012 to
31.3.2016
41Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris5.50% 1.4.2016 to
16.09.2016
41Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris6.00% 17.09.2016
42Hand pumps, parts and fittings4.00% 1.4.2005 to
31.3.2010
42Hand pumps, parts and fittings5.00% 1.4.2010 to
31.3.2013
42(deleted) w.e.f.
1.4.2013
43Handloom woven gamcha4.00% 1.4.2005 to
31.3.2010
43Handloom woven gamcha5.00% 1.4.2010 to
31.3.2016
43Handloom woven gamcha5.50% 1.4.2016 to
16.09.2016
43Handloom woven gamcha6.00% 17.09.2016
44Herbs, bark, dry plant, dry root, commonly known as jari booti and dry flower.4.00% 1.4.2005 to
30.4.2005
44Herbs, Katha (catechu), gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.4.00% 1.5.2005 to
31.3.2010
44Herbs, Katha (catechu), gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.5.00% 1.4.2010 to
30.4.2010
44Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.5.00% 1.5.2010 to
31.3.2016
44Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.5.50% 1.4.2016 to
16.09.2016
44Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.6.00% 17.09.2016 to date
45Hides and skins, whether in raw or dressed state4.00% 1.4.2005 to
30.4.2011
45Hides and skins, whether in raw or dressed state5.00% 1.5.2011 to
date
46Hose pipes.4.00% 1.4.2005 to
30.4.2005
46Hose pipes and fittings thereof.4.00% 1.5.2005 to
31.3.2010
46Hose pipes and fittings thereof.5.00% 1.4.2010 to
31.3.2016
46Hose pipes and fittings thereof.5.50% 1.4.2016 to
16.09.2016
46Hose pipes and fittings thereof.6.00% 17.09.2016 to date
47Hosiery goods4.00% 1.4.2005 to
31.3.2010
47Hosiery goods5.00% 1.4.2010 to
31.3.2016
47Hosiery goods5.50% 1.4.2016 to
16.09.2016
47Hosiery goods6.00% 17.09.2016 to date
48Hurricane lantern and kerosene lamp and accessories and components thereof.4.00% 1.4.2005 to
30.4.2005
48Hurricane 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.4.00% 1.5.2005 to
31.1.2006
48Deleted we.f.
1.2.2006
49Husk and bran of cereals and pulses.4.00% 1.4.2005 to
30.4.2005
49Rice Bran4.00% 1.5.2005 to
31.3.2010
49Rice Bran5.00% 1.4.2010 to
31.3.2013
49Deleted w.e.f.
1.4.2013
50Ice4.00% 1.4.2005 to
31.3.2010
50Ice5.00% 1.4.2010 to
31.3.2016
50Ice5.50% 1.4.2016 to
16.09.2016
50Ice6.00% 17.09.2016 to date
51Imitation jewellery, beads of glass, plastic or of any metal other than precious metals, hair pins and parts and components of all of them.4.00% 1.4.2005 to
30.6.2009
51Hair Pins4.00% 1.7.2009 to
31.3.2010
51Hair Pins5.00% 1.4.2010 to
30.4.2010
51Deleted w.e.f.
1.5.2010
52Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti4.00% 1.4.2005 to
31.1.2006
52Incense sticks commonly known as agarbatti, Dhoop, dhupkathi or dhupbatti4.00% 1.2.2006 to
30.6.2009
52Deleted we.f.
1.7.2009
53Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).4.00% 1.4.2005 to
31.3.2010
53Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).5.00% 1.4.2010 to
31.3.2016
53Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).5.50% 1.4.2016 to
16.09.2016
53Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).6.00% 17.09.2016 to date
53AIndustrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any.5.00% 1.4.2013 to
31.3.2016
53AIndustrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any5.50% 1.4.2016 to
16.09.2016
53AIndustrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any6.00% 17.09.2016 to date
54Industrial inputs and packing materials as may be notified, from time to time, by the State Government in the Official Gazette.4.00% 1.4.2005 to
31.3.2010
54Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazette.5.00% 1.4.2010 to
31.3.2016
54Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazette.5.50% 1.4.2016 to
16.09.2016
54Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazette.6.00% 17.09.2016 to date
55Iron and steel, that is to say,4.00% 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
55Iron and steel, that is to say,5.00% 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
55ATool, 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 2011.4.00% 1.4.2005 to
30.4.2011
55BTool, 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 2011.5.00% 1.5.2011 to
31.3.2016
55BTool, 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 2011.5.50% 1.4.2016 to
16.09.2016
55BTool, 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 2011.6.00% 17.09.2016 to date
56IT Products as may be notified by the State Government, from time to time.4.00% 1.4.2005 to
31.3.2010
56IT Products as may be notified by the State Government from, time to time.5.00% 1.4.2010 to
31.3.2016
56IT Products as may be notified by the State Government from, time to time.5.50% 1.4.2016 to
16.09.2016
56IT Products as may be notified by the State Government from, time to time.6.00% 17.09.2016 to date
57Jute 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.4.00% 1.4.2005 to
30.4.2011
57Jute 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.5.00% 1.5.2011 to
date
58Kerosene oil sold through the Public Distribution System;4.00% 1.4.2005 to
31.1.2008
58(a) Kerosene oil sold through the Public Distribution System.4.00% 1.2.2008 to
31.3.2010
(b) LPG for domestic use sold on or after 18th April 2006.4.00% 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;5.00% 1.4.2010 to
7.7.2011
58(a) Kerosene oil sold through the Public Distribution System;3.00% 8.7.2011 to
date
(b) Liquefied Petroleum Gas for domestic use.3.00% 1.4.2012 to
date
59Knitting wool.4.00% 1.4.2005 to
31.3.2010
59Knitting wool.5.00% 1.4.2010 to
31.3.2016
59Knitting wool.5.50% 1.4.2016 to
16.09.2016
59Knitting wool.6.00% 17.09.2016 to date
60Lac and Shellac.4.00% 1.4.2005 to
31.1.2006
60Lac, shellac and their products.4.00% 1.2.2006 to
12.11.2006
60Lac, shellac and their products sold on or after 1st April 2007.4.00% 13.11.2006
to
31.3.2007
60Deleted w.e.f.
1.4.2007
61Lignite.4.00% 1.4.2005 to
31.3.2010
61Lignite.5.00% 1.4.2010 to
31.3.2016
61Lignite.5.50% 1.4.2016 to
16.09.2016
61Lignite.6.00% 17.09.2016 to date
62Lime, lime stone, products of lime, dolomite4.00% 1.4.2005 to
31.3.2010
62Lime, lime stone, products of lime, dolomite5.00% 1.4.2010 to
31.3.2016
62Lime, lime stone, products of lime, dolomite5.50% 1.4.2016 to
16.09.2016
62Lime, lime stone, products of lime, dolomite6.00% 17.09.2016 to date
63Maize gluten and maize germ oil.4.00% 1.4.2005 to
30.4.2005
63Deleted w.e.f.
1.5.2005
64Mixed PVC stabilizer4.00% 1.4.2005 to
31.3.2010
64Mixed PVC stabilizer5.00% 1.4.2010 to
31.3.2016
64Mixed PVC stabilizer5.50% 1.4.2016 to
16.09.2016
64Mixed PVC stabilizer6.00% 17.09.2016 to date
65Napa Slabs (Rough flooring stones)4.00% 1.4.2005 to
30.4.2005
65Napa Slabs (Rough flooring stones) and Shahabadi stones.4.00% 1.5.2005 to
31.3.2010
65Napa Slabs (Rough flooring stones) and Shahabadi stones .5.00% 1.4.2010 to
31.3.2016
65Napa Slabs (Rough flooring stones) and Shahabadi stones .5.50% 1.4.2016 to
16.09.2016
65Napa Slabs (Rough flooring stones) and Shahabadi stones .6.00% 17.09.2016 to date
66Newars.4.00% 1.4.2005 to
31.3.2010
66Newars.5.00% 1.4.2010 to
31.3.2016
66Newars.5.50% 1.4.2016 to
16.09.2016
66Newars.6.00% 17.09.2016 to date
67Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.4.00% 1.4.2005 to
31.3.2010
67Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.5.00% 1.4.2010 to
31.3.2016
67Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.5.50% 1.4.2016 to
16.09.2016
67Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.6.00% 17.09.2016 to date
68Oil seeds, that is to say:-4.00% 1.4.2005 to
30.4.2011
(i) Groundnut or Peanut (Arachis hypogaea);
(ii) Sesamum or Til (Sesamum Orientale);
(iii) Cotton seed (Gossypium Spp.);
(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 (Schlechepa 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)
68Oil seeds, that is to say:-5.00% 1.5.2011 to
date
(i) Groundnut or Peanut (Arachis hypogaea);
(ii) Sesamum or Til (Sesamum Orientale);
(iii) Cotton seed (Gossypium Spp.);5.00% 1.5.2011 to
31.3.2016
(iii) deleted w.e.f.
1.4.2016
(iv) Soyabean (Glycine seja);5.00% 1.5.2011 to
date
(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)
69Ores and minerals excluding sand4.00% 1.4.2005 to
30.4.2005
69Ores and minerals.(***)4.00% 1.5.2005 to
31.3.2010
69Ores and minerals.5.00% 1.4.2010 to
31.3.2016
69Ores and minerals.5.50% 1.4.2016 to
16.09.2016
69Ores and minerals.6.00% 17.09.2016 to date
70Paper, news print, paper board and waste paper.4.00% 1.4.2005 to
30.4.2005
70Paper, news print, paper board and waste paper, computer paper stationery of all types, carbon paper and ammonia paper4.00% 1.5.2005 to
31.1.2006
70(a) Paper, news print, paper board, waste paper,4.00% 1.2.2006 to
31.3.2010
(b) All types of paper stationery for computer, carbon paper and ammonia paper
70(a) Paper, news print, paper board, waste paper,5.00% 1.4.2010 to
31.3.2015
(b) All types of paper stationery for computer, carbon paper, ammonia paper
70Paper, as may be notified by the State Government from time to time in the Official Gazette.5.00% 1.4.2015 to
31.3.2016
70Paper, as may be notified by the State Government from time to time in the Official Gazette.5.50% 1.4.2016 to
16.09.2016
70Paper, as may be notified by the State Government from time to time in the Official Gazette.6.00% 17.09.2016 to date
71Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.4.00% 1.4.2005 to
31.3.2010
71Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.5.00% 1.4.2010 to
31.3.2016
71Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.5.50% 1.4.2016 to
16.09.2016
71Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.6.00% 17.09.2016 to date
72Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings4.00% 1.4.2005 to
31.3.2010
72Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings5.00% 1.4.2010 to
31.3.2016
72Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings5.50% 1.4.2016 to
16.09.2016
72Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings6.00% 17.09.2016 to date
73Pizza bread.4.00% 1.4.2005 to
31.3.2010
73Pizza bread.5.00% 1.4.2010 to
31.3.2016
73Pizza bread.5.50% 1.4.2016 to
16.09.2016
73Pizza bread.6.00% 17.09.2016 to date
74Plastic footwear.4.00% 1.4.2005 to
30.4.2005
74Plastic footwear (moulded); hawai chappals and straps thereof4.00% 1.5.2005 to
30.6.2009
74(a) Plastic footwear (moulded); hawai chappals and straps thereof;4.00% 1.7.2009 to
31.3.2010
(b) Plastic mats (Chatai)4.00% 1.7.2009 to
31.3.2010
74(a) Plastic footwear (moulded), hawai chappals and straps thereof;5.00% 1.4.2010 to
31.3.2016
(b) Plastic mats (Chatai)
74(a) Plastic footwear (moulded), hawai chappals and straps thereof;5.50% 1.4.2016 to
16.09.2016
(b) Plastic mats (Chatai)
74(a) Plastic footwear (moulded), hawai chappals and straps thereof;6.00% 17.09.2016 to date
(b) Plastic mats (Chatai)
75Plastic granules, master batches.4.00% 1.4.2005 to
30.4.2005
75Plastic granules, master batches, plastic powder and scrap.4.00% 1.5.2005 to
31.3.2010
75Plastic granules, master batches, plastic powder and scrap.5.00% 1.4.2010 to
31.3.2016
75Plastic granules, master batches, plastic powder and scrap.5.50% 1.4.2016 to
16.09.2016
75Plastic granules, master batches, plastic powder and scrap.6.00% 17.09.2016 to date
75APoultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.5.00% 1.4.2012 to
31.3.2016
75APoultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.5.50% 1.4.2016 to
16.09.2016
75APoultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.6.00% 17.09.2016 to date
76Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.4.00% 1.4.2005 to
31.3.2010
76Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.5.00% 1.4.2010 to
31.3.2016
76Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.5.50% 1.4.2016 to
16.09.2016
76Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.6.00% 17.09.2016 to date
77Printing ink excluding toner and cartridges4.00% 1.4.2005 to
30.4.2005
77Printing ink and Writing ink excluding toner and cartridges.4.00% 1.5.2005 to
31.3.2010
77Printing ink and Writing ink excluding toner and cartridges.5.00% 1.4.2010 to
31.3.2016
77Printing ink and Writing ink excluding toner and cartridges.5.50% 1.4.2016 to
16.09.2016
77Printing ink and Writing ink excluding toner and cartridges.6.00% 17.09.2016 to date
78Processed salt.4.00% 1.4.2005 to
30.4.2005
78Deleted w.e.f.
1.5.2005
79Pulp of bamboo, wood and paper.4.00% 1.4.2005 to
31.3.2010
79Pulp of bamboo, wood and paper.5.00% 1.4.2010 to
31.3.2016
79Pulp of bamboo, wood and paper.5.50% 1.4.2016 to
16.09.2016
79Pulp of bamboo, wood and paper.6.00% 17.09.2016 to date
79APyrolysis oil made from plastic scrap and organic waste.5.50% 1.4.2016 to
16.09.2016
79APyrolysis oil made from plastic scrap and organic waste.6.00% 17.09.2016 to date
80Rail coaches, engines and wagons.4.00% 1.4.2005 to
30.4.2005
80Rail coaches, engines and wagons and parts thereof.4.00% 1.5.2005 to
31.3.2010
80Rail coaches, engines and wagons and parts thereof.5.00% 1.4.2010 to
31.3.2016
80Rail coaches, engines and wagons and parts thereof.5.50% 1.4.2016 to
16.09.2016
80Rail coaches, engines and wagons and parts thereof.6.00% 17.09.2016 to date
81Readymade garments and 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.4.00% 1.4.2005 to
30.4.2005
81(a) Readymade garments.5.00% 1.5.2005 to
31.3.2010
(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.
81(a) Readymade garments.5.50% 1.4.2016 to
16.09.2016
(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.
81(a) Readymade garments.6.00% 17.09.2016 to date
(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.
82Renewable energy devices and spare parts as may be notified, from time to time, by the State Government in the Official Gazette.4.00% 1.4.2005 to
31.10.2008
82Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof4.00% 1.11.2008
to
31.3.2010
82Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof.5.00% 1.4.2010 to
31.3.2016
82Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof.5.50% 1.4.2016 to
16.09.2016
82Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof.6.00% 17.09.2016 to date
82ARibbon , Bow and Kajal.5.00% 1.4.2012 to
31.3.2016
82ARibbon , Bow and Kajal.5.50% 1.4.2016 to
16.09.2016
82ARibbon , Bow and Kajal.6.00% 17.09.2016 to date
82BRepossessed motor vehicles, sold by banks and financial institutions, on which entry tax or, as the case may be, sales tax, has been paid at an earlier stage in the State.5.50% 1.4.2016 to
16.09.2016
82BRepossessed motor vehicles, sold by banks and financial institutions, on which entry tax or, as the case may be, sales tax, has been paid at an earlier stage in the State.6.00% 17.09.2016 to date
83Roasted pulses including gram.4.00% 1.4.2005 to
30.4.2005
83Roasted or fried pulses including gram.4.00% 1.5.2005 to
31.1.2006
83Roasted or fried pulses including gram except when served for consumption4.00% 1.2.2006 to
31.3.2010
83Roasted or fried pulses including gram except when served for consumption.5.00% 1.4.2010 to
31.7.2014
83(a) Roasted pulses, other than roasted gram and dalwa specified in sub-entry (b) of entry 39 of Schedule A, except when served for consumption;5.00% 1.8.2014 to
31.3.2016
(b) Fried pulses including fried gram, except when served for consumption
83(a) Roasted pulses, other than roasted gram and dalwa specified in sub-entry (b) of entry 39 of Schedule A, except when served for consumption;5.50% 1.4.2016 to
16.09.2016
(b) Fried pulses including fried gram, except when served for consumption
83(a) Roasted pulses, other than roasted gram and dalwa specified in sub-entry (b) of entry 39 of Schedule A, except when served for consumption;6.00% 17.09.2016 to date
(b) Fried pulses including fried gram, except when served for consumption
83ARock Salt5.00% 1.4.2012 to
31.3.2016
83ARock Salt5.50% 1.4.2016 to
16.09.2016
83ARock Salt6.00% 17.09.2016 to date
84Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades.4.00% 1.4.2005 to
31.3.2010
84Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades.5.00% 1.4.2010 to
31.3.2016
84Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades.5.50% 1.4.2016 to
16.09.2016
84Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades.6.00% 17.09.2016 to date
85Safety matches.4.00% 1.4.2005 to
31.3.2010
85Safety matches.5.00% 1.4.2010 to
31.3.2016
85Safety matches.5.50% 1.4.2016 to
16.09.2016
85Safety matches.6.00% 17.09.2016 to date
85ASafety Helmets.5.00% 1.4.2012 to
31.3.2016
85ASafety Helmets.5.50% 1.4.2016 to
16.09.2016
85ASafety Helmets.6.00% 17.09.2016 to date
86Seeds other than seeds of cereals and pulses4.00% 1.4.2005
deleted
86Deleted w.e.f.1.4.20
05
87Sewing machines.4.00% 1.4.2005 to
30.4.2005
87Sewing machines and parts, components and accessories thereof.4.00% 1.5.2005 to
31.1.2006
87Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.4.00% 1.2.2006 to
31.3.2010
87Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.5.00% 1.4.2010 to
31.3.2016
87Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.5.50% 1.4.2016 to
16.09.2016
87Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.6.00% 17.09.2016 to date
88Ship and other water vessels.4.00% 1.4.2005 to
31.3.2010
88Ship and other water vessels.5.00% 1.4.2010 to
31.3.2016
88Ship and other water vessels.5.50% 1.4.2016 to
16.09.2016
88Ship and other water vessels.6.00% 17.09.2016 to date
89Skimmed milk powder.4.00% 1.4.2005 to
30.4.2005
89Skimmed milk powder and UHT milk.4.00% 1.5.2005 to
31.1.2006
89(a) Milk powder including skimmed milk powder,4.00% 1.2.2006 to
31.3.2010
(b) UHT milk,
(c) Condensed milk whether sweetened or not, when sold on or after 1st April 2005,4.00% 1.4.2005 to
31.3.2010
(d) Milk containing any ingredient and sold under a brand name,when sold on or after 1st April 2005,4.00% 1.4.2005 to
31.3.2010
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.
(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.4.00% 8.8.2006 to
31.3.2010
89(a) Milk powder including skimmed milk powder,5.00% 1.4.2010 to
31.3.2016
(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,
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.
(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.
89(a) Milk powder including skimmed milk powder,5.50% 1.4.2016 to
16.09.2016
(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,
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.
(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.
89(a) Milk powder including skimmed milk powder,6.00% 17.09.2016 to date
(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,
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.
(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.
90Solvent oils other than organic solvent oil4.00% 1.4.2005 to
31.3.2010
90Solvent oils other than organic solvent oil5.00% 1.4.2010 to
31.3.2016
90Solvent oils other than organic solvent oil5.50% 1.4.2016 to
16.09.2016
90Solvent oils other than organic solvent oil6.00% 17.09.2016 to date
91Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry Chillies.4.00% 1.4.2005 to
30.4.2005
91(a) Spices of all varieties and forms including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;4.00% 1.5.2005 to
31.1.2006
(a) Subject to clause (b) spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;4.00% 1.2.2006 to
31.3.2010
(b) for the periods starting on or after 1st April 2006,-4.00%
Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.
(b) for the periods starting on or after 1st October 20064.00%
Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.
(b) for the periods starting on or after 1st April,20104.00%
Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.
91Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seed.5.00% 1.4.2010 to
31.3.2016
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. 1.4.2005 to
31.3.2016
91Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seed.5.50% 1.4.2016 to
16.09.2016
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. 1.4.2005 to
16.09.2016
91Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seed.6.00% 17.09.2016 to date
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. 17.09.2016 to date
92Sports goods excluding apparels and footwear4.00% 1.4.2005 to
31.3.2010
92Sports goods excluding apparels and footwear5.00% 1.4.2010 to
31.3.2016
92Sports goods excluding apparels and footwear5.50% 1.4.2016 to
16.09.2016
92Sports goods excluding apparels and footwear6.00% 17.09.2016 to date
93Starch and Tapioca4.00% 1.4.2005 to
30.4.2005
93Starch , sago and Tapioca.4.00% 1.5.2005 to
31.3.2010
93Starch , sago and Tapioca.5.00% 1.4.2010 to
31.3.2016
93Starch , sago and Tapioca.5.50% 1.4.2016 to
16.09.2016
93Starch , sago and Tapioca.6.00% 17.09.2016 to date
94Sweetmeats and farsan4.00% 1.4.2005 to
30.4.2005
94(a) Sweetmeats4.00% 1.5.2005 to
31.1.2006
(b) Varieties of farsan as may be notified, from time time, by the State Government in the Official Gazette.
94(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak except when served for consumption excluding icecream, other edible ice whether or not containing cocoa, kulfi, nonalcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,4.00% 1.2.2006 to
31.3.2010
(b) Varieties of farsan as may be notified from time time by the State Government in the Official Gazette , except when served for consumption.
94(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak but except when served for consumption excluding ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,5.00% 1.4.2010 to
31.3.2016
(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 Pav5.00% 1.5.2011 to
31.3.2016
94(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak but except when served for consumption excluding ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,5.50% 1.4.2016 to
16.09.2016
(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 Pav5.50% 1.4.2016 to
16.09.2016
94(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak but except when served for consumption excluding ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,6.00% 17.09.2016 to date
(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 Pav6.00% 17.09.2016 to date
95Tamarind4.00% 1.4.2005
31.3.2010
95Deleted w.e.f.
1.4.2010
96Tractors, threshers, harvesters and attachments and parts, thereof.4.00% 1.4.2005 to
30.4.2005
96Tractors (being agricultural tractors) trailers and trolleys (being agricultural trailers and trolleys)harvesters, attatchments, parts, components, accessories and tyres and tubes thereof.4.00% 1.5.2005 to
31.1.2006
96(a) Tractors, trailers and trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.4.00% 1.2.2006 to
31.3.2010
(b) When sold on or after 1st April, 2005, threshers and attachments, parts, components, accessories, tyres and tube  thereof.
96(a) Tractors, trailers, trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.5.00% 1.4.2010 to
31.3.2016
(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.
96(a) Tractors, trailers, trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.5.50% 1.4.2016 to
16.09.2016
(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.
96(a) Tractors, trailers, trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.6.00% 17.09.2016 to date
(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.
97Transformers.4.00% 1.4.2005 to
31.1.2006
97Transformers and components and parts thereof.4.00% 1.2.2006 to
31.3.2010
97Transformers and components and parts thereof.5.00% 1.4.2010 to
31.3.2016
97Transformers and components and parts thereof.5.50% 1.4.2016 to
16.09.2016
97Transformers and components and parts thereof.6.00% 17.09.2016 to date
98Transmission towers4.00% 1.4.2005 to
31.3.2010
98Transmission towers.5.00% 1.4.2010 to
31.3.2016
98Transmission towers.5.50% 1.4.2016 to
16.09.2016
98Transmission towers.6.00% 17.09.2016 to date
99Umbrella except garden umbrella.4.00% 1.4.2005 to
31.1.2006
99(a) Umbrella except garden umbrella,4.00% 1.2.2006 to
31.3.2010
(b) Components, parts and accessories of umbrella except garden umbrella.
99(a) Umbrella except garden umbrella,5.00% 1.4.2010 to
31.3.2012
(b) Components, parts, and accessories of umbrella except garden umbrella.
99(a) Umbrella and Raincoat excluding garden umbrella,5.00% 1.4.2012 to
31.3.2016
(b) Components, parts, and accessories of umbrella except garden umbrella.
99(a) Umbrella and Raincoat excluding garden umbrella,5.50% 1.4.2016 to
16.09.2016
(b) Components, parts, and accessories of umbrella except garden umbrella.
99(a) Umbrella and Raincoat excluding garden umbrella,6.00% 17.09.2016 to date
(b) Components, parts, and accessories of umbrella except garden umbrella.
100Vanaspati (Hydrogenated vegetable oil)4.00% 1.4.2005 to
31.3.2010
100Vanaspati (Hydrogenated vegetable oil)5.00% 1.4.2010 to
31.3.2016
100Vanaspati (Hydrogenated vegetable oil)5.50% 1.4.2016 to
16.09.2016
100Vanaspati (Hydrogenated vegetable oil)6.00% 17.09.2016 to date
101Varieties of sugar, tobacco, textile and textile articles as may be notified, from time to time, by the State Government in the Official Gazette .4.00% 1.4.2005 to
31.3.2010
101(a) Fabrics and sugar as defined from time to time, in section 14 of the Central Sales Tax Act, 1956;4.00% 1.4.2010 to
30.4.2011
(a) Fabrics and Sugar as defined from time to time, in section 14 of the Central Sales Tax Act, 1956;5.00% 1.5.2011 to
date
(b) Varieties of Textile and Textile Articles;5.00% 1.4.2010 to
31.3.2016
as may be notified from time to time by the State Government in the Official Gazette.
(b) Varieties of Textile and Textile Articles;5.50% 1.4.2016 to
16.09.2016
as may be notified from time to time by the State Government in the Official Gazette.
(b) Varieties of Textile and Textile Articles;6.00% 17.09.2016 to date
as may be notified from time to time by the State Government in the Official Gazette.
102Vegetable oil including gingili oil, castor oil and bran oil.4.00% 1.4.2005 to
31.3.2010
102Vegetable oil including gingili oil, castor oil and bran oil.5.00% 1.4.2010 to
date
102Deleted w.e.f.
1.4.2016
103Windmill for water pumping and for generation of electricity.4.00% 1.4.2005 to
31.1.2006
103Windmill for water pumping and for generation of electricity and its components, parts and accessories.4.00% 1.2.2006 to
31.3.2010
103Windmill for water pumping and for generation of electricity and its components, parts and accessories.5.00% 1.4.2010 to
31.3.2016
103Windmill for water pumping and for generation of electricity and its components, parts and accessories.5.50% 1.4.2016 to
16.09.2016
103Windmill for water pumping and for generation of electricity and its components, parts and accessories.6.00% 17.09.2016 to date
104Writing instruments including refills.4.00% 1.4.2005 to
30.4.2005
104(a) Writing instruments, ball point pens, felt tipped and other porus-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;4.00% 1.5.2005 to
31.3.2010
(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.
104(a) Writing instruments, ball point pens, felt tipped and other porustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;5.00% 1.4.2010 to
31.3.2016
(a) Writing instruments, ball point pens, felt tipped and other porustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;5.50% 1.4.2016 to
16.09.2016
(a) Writing instruments, ball point pens, felt tipped and other porustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;6.00% 17.09.2016 to date
(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.5.00% 1.4.2010 to
31.3.2016
(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.5.50% 1.4.2016 to
16.09.2016
(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.6.00% 17.09.2016 to date
( 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 and envelopes;5.00% 1.4.2012 to
31.3.2016
( 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;5.50% 1.4.2016 to
16.09.2016
( 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;6.00% 17.09.2016 to date
105Zari and embroidery materials of gold, silver and gilded metal, badla and kasab.4.00% 1.4.2005 to
31.1.2008
105Embroidery or Zari material that is to say,4.00% 1.2.2008 to
30.6.2009
(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) glass beads; (xii) badla (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles.
105Embroidery or Zari material that is to say,4.00% 1.7.2009 to
31.3.2010
(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles.
105Embroidery or Zari material that is to say,5.00% 1.4.2010 to
31.3.2016
(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles.
105Embroidery or Zari 105 material that is to say,5.50% 1.4.2016 to
16.09.2016
(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles.
105Embroidery or Zari 105 material that is to say,6.00% 17.09.2016 to date
(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles.
106Coconut in shell and separated Kernel of coconut including Kopra4.00% 1.4.2005 to
30.4.2005
106(a) Kopra4.00% 1.5.2005 to
31.3.2010
(b) Coconut in shell and separated Kernel of coconut (excluding Kopra) sold during the period starting on or after 1st April 20064.00% 1.4.2006
Effect date
extended
(b) Coconut in shell and separated Kernel of coconut (excluding Kopra) sold during the period starting on or after 1st April 20104.00%
106Deleted w.e.f.
1.4.2010
107(1) Animal hair other than raw wool;4.00% 1.5.2005 to
31.3.2010
(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
(3) Coal tar;
(4) Combs,
(5) Cups and glasses of paper or plastic;
(6) Feeding bottles and nipples;
(7) Goods specified below supplied to foreign going ships.–
a) marine lubricants and indigenous marine paints,
b) food stuff and food provisions of all kinds,
c) alcoholic and non alcoholic beverages,
d) bunker oil,
(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;
(9) Porcelain insulators,
(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers;
(11) (a) Semi processed or processed fruits, vegetables, meat, poultry and fish whether or not sold in sealed containers or in a frozen state;4.00% 1.5.2005 to
31.1.2006
(b) Fruit, jams, jelly, cottage cheese (paneer), pickles, sauces, porridge, marmalade, preserved fruits, honey, fruit squash, paste, fruit drink, fruit juice, squashes, syrups, cordials;
(c) Raw sea food, raw meat, fruits and vegetables, when sold in a frozen state, or in a sealed container;
(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;4.00% 1.2.2006 to
31.3.2010
(b) Fruits and vegetables when sold in frozen state or in sealed container,
(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs and shrimps, whether or not sold in frozen state or in sealed container,
(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
(f) Foods stuffs and food provisions of all kinds including raw, semi-cooked or semi processed foods,ready to mix and ready to cook preparations excluding ready to serve foods4.00% 1.2.2006 to
31.1.2008
(f) deleted w.e.f. 1.2.2008.
Explanation.—The items referred to in clause (a) to (e) will not be covered by the scope of this entry when those are served for consumption.4.00% 1.2.2008 to
31.3.2010
(g) Powders, tablets, cubes, crystals and other solids or liquids from which non-alcoholic beverages and soups are prepared.4.00% 1.2.2006 to
31.3.2010
(12) Silica Sand meant for use in construction;4.00% 1.5.2005 to
7.8.2006
(12) Silica Sand4.00% 8.8.2006 to
31.3.2010
(13) Tamarind seed and powder thereof;4.00% 1.5.2005 to
31.3.2010
(14) Toys and games excluding electronic toys and electronic games;
(15) Wax candles;
107(1) Animal hair other than raw wool;5.00% 1.4.2010 to
31.3.2016
(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
(2A) Capital goods and parts and components thereof, as may be notified by the State Government, from time to time, in the Official Gazette , when sold to the Departments of State or, as the case may be, the Central Government. 1.8.2014 to
31.3.2016
(3) Coal tar; 1.4.2010 to
31.3.2016
(4) Combs,
(5) Cups and glasses of paper or plastic;
(6) Feeding bottles and nipples;
(7) Goods specified below supplied to foreign going ships.–
a) marine lubricants and indigenous marine paints,
b) food stuff and food provisions of all kinds,
c) alcoholic and non alcoholic beverages,
d) bunker oil,
(7A) Ladies hand bags and ladies purses 1.4.2015 to
31.3.2016
(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette; 1.4.2010 to
31.3.2016
(9) Porcelain insulators,
(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers;
(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;
(b) Fruits and vegetables when sold in frozen state or in sealed container,
(c) Processed, semi-processed or semi-cooked food articles made  from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs, and shrimps, whether or not sold in frozen state or in sealed container,
(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
(f) Raw, semi cooked, semi processed, readymix and ready to cook food preparations, sold in sealed containers excluding ready to eat food and those covered by clause (a) to clause(e) above 1.4.2012 to
31.3.2016
Explanation.—The items referred to in clause (a) to (f) will not be covered by the scope of this entry when those are served for consumption.
(g) Powders, tablets, cubes, crystals and other solids or liquids from which non-alcoholic beverages and soups are prepared 1.4.2010 to
31.3.2013
(g) (deleted) w.e.f.
1.4.2013
(12) Silica Sand 1.4.2010 to
31.3.2016
(13) Tamarind seed and powder thereof;
(14) Toys and games excluding electronic toys and electronic games;
(15) wax candles;
107(1) Animal hair other than raw wool;5.50% 1.4.2016 to
16.09.2016
(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
(2A) Capital goods and parts and components thereof, as may be notified by the State Government, from time to time, in the Official Gazette , when sold to the Departments of State or, as the case may be, the Central Government.
(3) Coal tar;
(4) Combs,
(5) Cups and glasses of paper or plastic;
(6) Feeding bottles and nipples;
(7) Goods specified below supplied to foreign going ships.–
a) marine lubricants and indigenous marine paints,
b) food stuff and food provisions of all kinds,
c) alcoholic and non alcoholic beverages,
d) bunker oil,
(7A) Ladies hand bags and ladies purses
(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;
(9) Porcelain insulators,
(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks,  revets, cotters, cotter pins, washers including spring washers;
(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;
(b) Fruits and vegetables when sold in frozen state or in sealed container,
(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs, and shrimps, whether or not sold in frozen state or in sealed container,
(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
(f) Raw, semi cooked, semi processed, readymix and ready to  cook food preparations, sold in sealed containers excluding eady to eat food and those covered by clause (a) to clause€ above
Explanation. —The items referred to in clause (a) to (f) will no be covered by the scope of this entry when those are served for consumption.
(g) Processed, semi-processed, semi-cooked, ready-mix, ready to eat, shelled sweet corn, whether or not sold ,-
(i) in a frozen state, or
(ii) in a sealed container, or
(iii) under a brand name
except when served for consumption.
(12) Silica Sand
(13) Tamarind seed and powder thereof;
(14) Toys and games excluding electronic toys and electronic games;
(15) Wax candles;
107(1) Animal hair other than raw wool;6.00% 17.09.2016 to date
(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
(2A) Capital goods and parts and components thereof, as may be notified by the State Government, from time to time, in the Official Gazette , when sold to the Departments of State or, as the case may be, the Central Government.
(3) Coal tar;
(4) Combs,
(5) Cups and glasses of paper or plastic;
(6) Feeding bottles and nipples;
(7) Goods specified below supplied to foreign going ships.–
a) marine lubricants and indigenous marine paints,
b) food stuff and food provisions of all kinds,
c) alcoholic and non alcoholic beverages,
d) bunker oil,
(7A) Ladies hand bags and ladies purses
(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;
(9) Porcelain insulators,
(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks,  revets, cotters, cotter pins, washers including spring washers;
(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;
(b) Fruits and vegetables when sold in frozen state or in sealed container,
(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs, and shrimps, whether or not sold in frozen state or in sealed container,
(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
(f) Raw, semi cooked, semi processed, readymix and ready to  cook food preparations, sold in sealed containers excluding eady to eat food and those covered by clause (a) to clause€ above
Explanation. —The items referred to in clause (a) to (f) will no be covered by the scope of this entry when those are served for consumption.
(g) Processed, semi-processed, semi-cooked, ready-mix, ready to eat, shelled sweet corn, whether or not sold ,-
(i) in a frozen state, or
(ii) in a sealed container, or
(iii) under a brand name
except when served for consumption.
(12) Silica Sand
(13) Tamarind seed and powder thereof;
(14) Toys and games excluding electronic toys and electronic games;
(15) Wax candles;
108(a) Dry fruits including raisins and currants;4.00%
(b) Tea in leaf or powder form including instant tea sold during the period starting from the 1st May 2005 and ending
on 31st March 2006.
108(a) Dry fruits including raisins and currants;4.00%
(b) Tea in leaf or powder form including instant tea.
sold during the period from the 1st May, 2006 to 30th September 2006 :-
108(a) Dry fruits including raisins and currants;
(b) Tea in leaf or powder form including instant tea. sold during the period starting on 1st May, 2006 to 31st March 2008:-
4.00%
108(1) (a) Dry fruits including raisins and currants;4.00%
(b) Tea in leaf or powder form including instant tea
sold during the period starting on 1st April 2008 and ending on 31st March 2010
(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2009.4.00%
(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 20104.00%
3) Wood free plain and pre-laminated particle board covered  under Tariff item 4410.90.10 and 4410.90.90 of the Central Excise Tariff Act, 1985 with BIS specification IS-3087 or IS-12823, having logo ‗ECOMARK‘ obtained from BIS.4.00% 1.10.2008
to
31.3.2010
108(1) (a) Raisins and Currants;5.00% 1.4.2010 to
31.5.2010
(a) deleted w.e.f. 1.6.2010
(b) Tea in leaf or powder form including instant tea sol during the period starting on 1st April 2010 and ending on 31st March 2011 or the date on which the Goods and Services Tax Act shall come into force.5.00%
(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st  March 2012.5.00%
(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2013.5.00%
(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2014.5.00%
(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2015.5.00%
(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2016.5.00%
(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010
3) Wood free plain and pre-laminated particle board covered under Tariff item 4410.90.10 and 4410.90.90 of the Central Excise Tariff Act, 1985 with BIS specification IS-3087 or IS-12823, havinglogo ‗ECOMARK‘ obtained from BIS.5.00% 1.4.2010 to 31.3.2015
108(1) (b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2017.5.50%
(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 20105.00%
108(1) (b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2017.6.00%
(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 20106.00%
108ADry fruits excluding cashew kernels and cashew nuts and those to which entry 59 of SCHEDULE A applies.5.00% 1.5.2011 to
31.3.2012
108ADry fruits excluding raisins and currants.5.00% 1.4.2012 to
31.3.2016
108ADry fruits excluding raisins and currants.5.50% 1.4.2016 to
16.09.2016
108ADry fruits excluding raisins and currants.6.00% 17.09.2016 to date
109Papad, except when served for consumption sold on or after 1st May 2006.4.00%
109Deleted w.e.f.
1.4.2010
110Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.4.00% 1.7.2009 to
31.3.2010
110Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.5.00% 1.4.2010 to
31.3.2016
110Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.5.50% 1.4.2016 to
16.09.2016
110Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.6.00% 17.09.2016 to date
111Compact Fluorescent Lamps4.00% 1.7.2009 to
31.3.2010
111Compact Fluorescent Lamps5.00% 1.4.2010 to
31.3.2015
111Compact Fluorescent Lamps and LED bulbs5.00% 1.4.2015 to
31.3.2016
111Compact Fluorescent Lamps, LED bulbs and LED tube lights.5.50% 1.4.2016 to
16.09.2016
111Compact Fluorescent Lamps, LED bulbs and LED tube lights.6.00% 17.09.2016 to date
112LPG Stoves for domestic use; parts, components and accessories thereof.4.00% 1.7.2009 to
31.3.2010
112LPG Stoves for domestic use; parts, components and accessories thereof.5.00% 1.4.2010 to
31.3.2016
112LPG Stoves for domestic use; parts, components and accessories thereof.5.50% 1.4.2016 to
16.09.2016
112LPG Stoves for domestic use; parts, components and accessories thereof.6.00% 17.09.2016 to date
113Cotton ginning and pressing machinery covered by sub-heading 8445 19 10 of Central Excise Tariff Act, 1985( 5of 1986).4.00% 1.7.2009 to
31.3.2010
113Cotton ginning and pressing machinery covered by sub-heading 8445 19 10 of Central Excise Tariff Act, 1985(5 of 1986)5.00% 1.4.2010 to
31.3.2016
113Cotton ginning and pressing machinery covered by subheading 8445 19 10 of Central Excise Tariff Act, 1985(5 of 1986)5.50% 1.4.2016 to
16.09.2016
113Cotton ginning and pressing machinery covered by subheading 8445 19 10 of Central Excise Tariff Act, 1985(5 of 1986)6.00% 17.09.2016 to date
114Composting Machinery4.00% 1.7.2009 to
31.3.2010
114Composting Machinery5.00% 1.4.2010 to
31.3.2016
114Composting Machinery5.50% 1.4.2016 to
16.09.2016
114Composting Machinery6.00% 17.09.2016 to date
115Vehicles Operated on Battery or Solar power5.00% 1.5.2010 to
31.3.2016
115Vehicles Operated on Battery or Solar power5.50% 1.4.2016 to
16.09.2016
115Vehicles Operated on Battery or Solar power6.00% 17.09.2016 to date
116Adult diapers and sanitary napkins5.00% 1.4.2012 to
31.3.2016
116Adult diapers and sanitary napkins5.50% 1.4.2016 to
16.09.2016
116Adult diapers and sanitary napkins6.00% 17.09.2016 to date

IN SCHEDULE – D, IN ENTRY NO.10, THE TAX RATE HAS BEEN CHANGED AS UNDER: OTHER SCH. ENTRY REMAINS UNCHANGED.
SERIAL NO.NAME OF THE COMMODITYRATE OF TAX WITH EFFECT FROM
10Any other kind of Motor Spirit
(a) When delivered
(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;and26% + Four rupees fifty paise per litre 1.10.2015
16.09.2016
ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;26% + Four rupees fifty paise per litre
(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;and26% + Six rupees per litre 17.09.2016 to date
ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;26% + Six rupees per litre 17.09.2016 to date
(b) when delivered in circumstances other than those mentioned in clause (a) above.25% + Four rupees fifty paise per litre 1.10.2015
16.09.2016
(b) when delivered in circumstances other than those mentioned in clause (a) above.25% + Six rupees per litre 17.09.2016 to date

SCHEDULE – E, GOODS NOT COVERED ELSEWHERE FOR WHICH THE TAX RATE IS 12.50% IS NOW  INCREASED TO 13.50% W.E.F. 17.09.2016

(The above article is authored by Ganeshan Kalyani and he can be reached via email on gganeshan.k@gmail.com. This article is for academy purpose only)

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