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Itemwise MVAT Rate Chart W.E.F. 17.09.2016

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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 COMMODITY RATE OF TAX  WITH EFFECT FROM
(1) (2) (3)
1 Agricultural 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
1 Agricultural 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
1 Agricultural 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
1 Agricultural 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
1 Agricultural 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
2 All 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
2 All 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
2 All 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
2 All 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
3 All 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
3 All 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
3 All 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
3 All 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
3 All 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
3 All 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
3A Barbed wire, wire mesh and chain link 5.50%  1.4.2016 to
16.09.2016
3A Barbed wire, wire mesh and chain link 6.00% 17.09.2016 to date
4 All types of yarn whether covered with any material or not other than cotton and silk yarn in hank; sewing thread; waste of any of them 4.00%  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.
5 Aluminum conductor steel reinforced. 4.00%  1.4.2005 to
31.3.2010
5 Aluminum conductor steel reinforced. 5.00%  1.4.2010 to
31.3.2016
5 Aluminum conductor steel reinforced. 5.50%  1.4.2016 to
16.09.2016
5 Aluminum conductor steel reinforced. 6.00%  17.09.2016 to date
6 Aluminum, its alloys and products 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
6 Aluminum, 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
6 Aluminum, its alloys and products 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
6 Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette 6.00%  17.09.2016 to date
7 Arecanut powder, betel nut and raw cashew nut. 4.00%  1.4.2005 to
31.3.2010
7 Arecanut powder, betel nut and raw cashew nut. 5.00%  1.4.2010 to
31.3.2016
7 Arecanut powder, betel nut and raw cashew nut. 5.50%  1.4.2016 to
16.09.2016
7 Arecanut powder, betel nut and raw cashew nut. 6.00%  17.09.2016 to date
8 Aviation 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.
8 Aviation 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.
9 Bagasse. 4.00%  1.4.2005 to
31.3.2010
9 Bagasse. 5.00%  1.4.2010 to
31.3.2016
9 Bagasse. 5.50%  1.4.2016 to
16.09.2016
9 Bagasse. 6.00%  17.09.2016 to date
10 Bamboo. 4.00%  1.4.2005 to
31.3.2010
10 Bamboo. 5.00%  1.4.2010 to
31.3.2012
10 Bamboo and bamboo products. 5.00%  1.4.2012 to
31.3.2016
10 Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies. 5.50%  1.4.2016 to
16.09.2016
10 Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies. 6.00%  17.09.2016 to date
11 Bearings. 4.00%  1.4.2005 to
31.3.2010
11 Bearings. 5.00%  1.4.2010 to
31.3.2016
11 Bearings. 5.50%  1.4.2016 to
16.09.2016
11 Bearings. 6.00%  17.09.2016 to date
12 Beedi leaves. 4.00%  1.4.2005 to
31.3.2010
12 Beedi 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 leaves 5.50%  1.4.2016 to
16.09.2016
12 (a) Beedi leaves 6.00%  17.09.2016
13 Beltings. 4.00%  1.4.2005 to
31.3.2010
13 Beltings. 5.00%  1.4.2010 to
31.3.2016
13 Beltings. 5.50%  1.4.2016 to
16.09.2016
13 Beltings. 6.00%  17.09.2016
14 Bicycles, tricycles, cycle rickshaws. 4.00%  1.4.2005 to
30.4.2005
14 Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof. 4.00%  1.5.2005 to
31.3.2010
14 Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof. 5.00%  1.4.2010 to
31.3.2016
14 Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof. 5.50%  1.4.2016 to
16.09.2016
14 Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof. 6.00%  17.09.2016
15 Biomass briquettes. 4.00%  1.4.2005 to
31.3.2010
15 Biomass briquettes. 5.00%  1.4.2010 to
31.3.2016
15 Biomass briquettes. 5.50%  1.4.2016 to
16.09.2016
15 Biomass briquettes. 6.00%  17.09.2016
16 Bone meal. 4.00%  1.4.2005 to
31.3.2010
16 Bone meal. 5.00%  1.4.2010 to
31.3.2016
16 Bone meal. 5.50%  1.4.2016 to
16.09.2016
16 Bone meal. 6.00%  17.09.2016
17 Bulk 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
17 Bulk 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
17 Bulk 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
17 Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940) 6.00%  17.09.2016 to date
17A Cashew shell 5.00%  1.4.2015 to
31.3.2016
17A Cashew shell 5.50%  1.4.2016 to
16.09.2016
17A Cashew shell 6.00%  17.09.2016 to date
18 Castings of non-ferrous metals. 4.00%  1.4.2005 to
31.3.2010
18 Castings of non-ferrous metals. 5.00%  1.4.2010 to
31.3.2016
18 Castings of non-ferrous metals. 5.50%  1.4.2016 to
16.09.2016
18 Castings of non-ferrous metals. 6.00%  17.09.2016
19 Centrifugal, monobloc and submersible pumps and parts thereof. 4.00%  1.4.2005 to
30.4.2005
19 Centrifugal, monobloc and submersible pumps and pump sets and parts thereof 4.00%  1.5.2005 to
31.3.2010
19 Centrifugal, monobloc and submersible pumps and pump sets and parts thereof 5.00%  1.4.2010 to
31.3.2016
19 Centrifugal, monobloc and submersible pumps and pump sets and parts thereof 5.50%  1.4.2016 to
16.09.2016
19 Centrifugal, monobloc and submersible pumps and pump sets and parts thereof 6.00%  17.09.2016
20 Cereals & 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%
20 Rice, wheat and pulses in whole grain, split or broken form sold on or after 1st April 2006 . 4.00%
20 Paddy and rice, wheat and pulses in whole grain, split or broken form sold on or after 1st October 2006 . 4.00%
20 Paddy and rice, wheat and pulses in whole grain, split or broken form sold on after 1st April 2010. 4.00%
20 Deleted
21 Clay 4.00%  1.4.2005 to
30.4.2005
21 Clay including fire clay, fine china clay and ball clay. 4.00%  1.5.2005 to
31.3.2010
21 Clay including fire clay, fine china clay and ball clay. 5.00%  1.4.2010 to
31.3.2016
21 Clay including fire clay, fine china clay and ball clay. 5.50%  1.4.2016 to
16.09.2016
21 Clay including fire clay, fine china clay and ball clay. 6.00%  17.09.2016
22 Coal including coke in all its forms but excluding charcoal. 4.00%  1.4.2005 to
30.4.2011
22 Coal including coke in all its forms but excluding charcoal. 5.00%  1.5.2011 to
date
23 Coffee beans and seeds, cocoa pod, green tea leaf and chicory. 4.00%  1.4.2005 to
31.3.2010
23 Coffee beans and seeds, cocoa pod, green tea leaf and chicory. 5.00%  1.4.2010 to
31.3.2016
23 Coffee beans and seeds, cocoa pod, green tea leaf and chicory. 5.50%  1.4.2016 to
16.09.2016
23 Coffee beans and seeds, cocoa pod, green tea leaf and chicory. 6.00%  17.09.2016 to date
24 Coir and coir products excluding coir matresses. 4.00%  1.4.2005 to
31.3.2010
24 Coir and coir products excluding coir matresses 5.00%  1.4.2010 to
31.3.2016
24 Coir and coir products excluding coir matresses 5.50%  1.4.2016 to
16.09.2016
24 Coir and coir products excluding coir matresses 6.00%  17.09.2016 to date
25 Cotton, 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
25 Cotton, 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 waste 5.00%  1.8.2014 to
31.3.2016
(b) Cotton waste 5.50%  1.4.2016 to
16.09.2016
(b) Cotton waste 6.00%  17.09.2016 to date
( c) Cotton seed ( Gossypium Spp) 2.00%  1.4.2016 to
date
26 Crucibles 4.00%  1.4.2005 to
31.3.2010
26 Crucibles 5.00%  1.4.2010 to
31.3.2016
26 Crucibles 5.50%  1.4.2016 to
16.09.2016
26 Crucibles 6.00%  17.09.2016 to date
27 Crude 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.
27 Crude 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.
28 Dehydrated or processed vegetables and mushrooms. 4.00%  1.4.2005 to
31.3.2010
28 Dehydrated or processed vegetables and mushrooms 5.00%  1.4.2010 to
31.3.2016
28 Dehydrated or processed vegetables and mushrooms. 5.50%  1.4.2016 to
16.09.2016
28 Dehydrated or processed vegetables and mushrooms. 6.00%  17.09.2016 to date
29 Drugs (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.
29 Drugs (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 purpose 5.00%  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
30 Edible oils, oil cakes and excluding cotton seeds oil cakes and deoiled cakes. 4.00%  1.4.2005 to
30.4.2005
30 Edible oil, edible oil in unrefined forms and oil cakes. 4.00%  1.5.2005 to
31.3.2010
30 Edible oil, edible oil in unrefined forms and oil cakes. 5.00%  1.4.2010 to
30.4.2010
30 Edible 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.
31 Electrodes. 4.00%  1.4.2005 to
31.3.2010
31 Electrodes. 5.00%  1.4.2010 to
31.3.2016
31 Electrodes. 5.50%  1.4.2016 to
16.09.2016
31 Electrodes. 6.00%  17.09.2016
31A Excavators 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
31A Excavators 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
31A Excavators 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
32 Exercise book, graph book and laboratory note book 4.00%  1.4.2005 to
31.1.2006
32 Exercise book, graph book, laboratory note books and drawing books. 4.00%  1.2.2006 to
31.3.2010
32 Exercise book, graph book, laboratory note books and drawing books. 5.00%  1.4.2010 to
31.3.2015
32 Exercise book 5.00%  1.4.2015 to
31.3.2016
32 Exercise book 5.50%  1.4.2016 to
16.09.2016
32 Exercise book 6.00%  17.09.2016 to date
33 Ferrous 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;
34 Fertilizers 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
34 Fertilizers 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
34 Fertilizers 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
34 Fertilizers 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
34 Fertilizers 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
35 Fibres of all types and fibre waste 4.00%  1.4.2005 to
31.3.2010
35 Fibres of all types and fibre waste 5.00%  1.4.2010 to
31.3.2016
35 Fibres of all types and fibre waste 5.50%  1.4.2016 to
16.09.2016
35 Fibres of all types and fibre waste 6.00%  17.09.2016 to date
36 Fireclay, coal, ash, coal boiler ash, coal cinder ash, coal powder clinker. 4.00%  1.4.2005 to
31.3.2010
36 Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker. 5.00%  1.4.2010 to
31.3.2016
36 Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker. 5.50%  1.4.2016 to
16.09.2016
36 Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker. 6.00%  17.09.2016 to date
37 Flours 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%
38 Glucose-D 4.00%  1.4.2005 to
31.3.2010
38 Glucose-D 5.00%  1.4.2010 to
31.3.2016
38 Glucose-D 5.50%  1.4.2016 to
16.09.2016
38 Glucose-D 6.00%  17.09.2016 to date
39 Goods 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
39 Goods 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
39 Goods 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
39 Goods 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
40 Gur, jaggery, and edible variety of rub gur. 4.00%  1.4.2005 to
30.4.2005
40 Gur, jaggery and edible variety of rub gur sold on or after 1st April 2006. 4.00%
40 Gur, jaggery and edible variety of rub gur sold on or after 1st October 2006. 4.00%
40 Gur, jaggery and edible variety of rub gur sold on or after 1st April 2010. 4.00%
40 (deleted)  w.e.f.
1.4.2010
41 Gypsum of all forms and descriptions. 4.00%  1.4.2005 to
30.6.2009
41 Gypsum of all forms and descriptions excluding gypsum boards 4.00%  1.7.2009 to
31.3.2010
41 Gypsum of all forms and descriptions excluding gypsum boards 5.00%  1.4.2010 to
31.3.2012
41 Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris 5.00%  1.4.2012 to
31.3.2016
41 Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris 5.50%  1.4.2016 to
16.09.2016
41 Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris 6.00%  17.09.2016
42 Hand pumps, parts and fittings 4.00%  1.4.2005 to
31.3.2010
42 Hand pumps, parts and fittings 5.00%  1.4.2010 to
31.3.2013
42 (deleted)  w.e.f.
1.4.2013
43 Handloom woven gamcha 4.00%  1.4.2005 to
31.3.2010
43 Handloom woven gamcha 5.00%  1.4.2010 to
31.3.2016
43 Handloom woven gamcha 5.50%  1.4.2016 to
16.09.2016
43 Handloom woven gamcha 6.00%  17.09.2016
44 Herbs, bark, dry plant, dry root, commonly known as jari booti and dry flower. 4.00%  1.4.2005 to
30.4.2005
44 Herbs, 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
44 Herbs, 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
44 Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower. 5.00%  1.5.2010 to
31.3.2016
44 Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower. 5.50%  1.4.2016 to
16.09.2016
44 Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower. 6.00%  17.09.2016 to date
45 Hides and skins, whether in raw or dressed state 4.00%  1.4.2005 to
30.4.2011
45 Hides and skins, whether in raw or dressed state 5.00%  1.5.2011 to
date
46 Hose pipes. 4.00%  1.4.2005 to
30.4.2005
46 Hose pipes and fittings thereof. 4.00%  1.5.2005 to
31.3.2010
46 Hose pipes and fittings thereof. 5.00%  1.4.2010 to
31.3.2016
46 Hose pipes and fittings thereof. 5.50%  1.4.2016 to
16.09.2016
46 Hose pipes and fittings thereof. 6.00%  17.09.2016 to date
47 Hosiery goods 4.00%  1.4.2005 to
31.3.2010
47 Hosiery goods 5.00%  1.4.2010 to
31.3.2016
47 Hosiery goods 5.50%  1.4.2016 to
16.09.2016
47 Hosiery goods 6.00%  17.09.2016 to date
48 Hurricane lantern and kerosene lamp and accessories and components thereof. 4.00%  1.4.2005 to
30.4.2005
48 Hurricane 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
48 Deleted  we.f.
1.2.2006
49 Husk and bran of cereals and pulses. 4.00%  1.4.2005 to
30.4.2005
49 Rice Bran 4.00%  1.5.2005 to
31.3.2010
49 Rice Bran 5.00%  1.4.2010 to
31.3.2013
49 Deleted  w.e.f.
1.4.2013
50 Ice 4.00%  1.4.2005 to
31.3.2010
50 Ice 5.00%  1.4.2010 to
31.3.2016
50 Ice 5.50%  1.4.2016 to
16.09.2016
50 Ice 6.00%  17.09.2016 to date
51 Imitation 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
51 Hair Pins 4.00%  1.7.2009 to
31.3.2010
51 Hair Pins 5.00%  1.4.2010 to
30.4.2010
51 Deleted  w.e.f.
1.5.2010
52 Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti 4.00%  1.4.2005 to
31.1.2006
52 Incense sticks commonly known as agarbatti, Dhoop, dhupkathi or dhupbatti 4.00%  1.2.2006 to
30.6.2009
52 Deleted  we.f.
1.7.2009
53 Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables). 4.00%  1.4.2005 to
31.3.2010
53 Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables). 5.00%  1.4.2010 to
31.3.2016
53 Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables). 5.50%  1.4.2016 to
16.09.2016
53 Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables). 6.00%  17.09.2016 to date
53A Industrial 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
53A Industrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any 5.50%  1.4.2016 to
16.09.2016
53A Industrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any 6.00%  17.09.2016 to date
54 Industrial 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
54 Industrial 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
54 Industrial 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
54 Industrial 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
55 Iron 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
55 Iron 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
55A Tool, 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
55B Tool, 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
55B Tool, 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
55B Tool, 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
56 IT Products as may be notified by the State Government, from time to time. 4.00%  1.4.2005 to
31.3.2010
56 IT Products as may be notified by the State Government from, time to time. 5.00%  1.4.2010 to
31.3.2016
56 IT Products as may be notified by the State Government from, time to time. 5.50%  1.4.2016 to
16.09.2016
56 IT Products as may be notified by the State Government from, time to time. 6.00%  17.09.2016 to date
57 Jute 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
57 Jute 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
58 Kerosene 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
59 Knitting wool. 4.00%  1.4.2005 to
31.3.2010
59 Knitting wool. 5.00%  1.4.2010 to
31.3.2016
59 Knitting wool. 5.50%  1.4.2016 to
16.09.2016
59 Knitting wool. 6.00%  17.09.2016 to date
60 Lac and Shellac. 4.00%  1.4.2005 to
31.1.2006
60 Lac, shellac and their products. 4.00%  1.2.2006 to
12.11.2006
60 Lac, shellac and their products sold on or after 1st April 2007. 4.00%  13.11.2006
to
31.3.2007
60 Deleted  w.e.f.
1.4.2007
61 Lignite. 4.00%  1.4.2005 to
31.3.2010
61 Lignite. 5.00%  1.4.2010 to
31.3.2016
61 Lignite. 5.50%  1.4.2016 to
16.09.2016
61 Lignite. 6.00%  17.09.2016 to date
62 Lime, lime stone, products of lime, dolomite 4.00%  1.4.2005 to
31.3.2010
62 Lime, lime stone, products of lime, dolomite 5.00%  1.4.2010 to
31.3.2016
62 Lime, lime stone, products of lime, dolomite 5.50%  1.4.2016 to
16.09.2016
62 Lime, lime stone, products of lime, dolomite 6.00%  17.09.2016 to date
63 Maize gluten and maize germ oil. 4.00%  1.4.2005 to
30.4.2005
63 Deleted  w.e.f.
1.5.2005
64 Mixed PVC stabilizer 4.00%  1.4.2005 to
31.3.2010
64 Mixed PVC stabilizer 5.00%  1.4.2010 to
31.3.2016
64 Mixed PVC stabilizer 5.50%  1.4.2016 to
16.09.2016
64 Mixed PVC stabilizer 6.00%  17.09.2016 to date
65 Napa Slabs (Rough flooring stones) 4.00%  1.4.2005 to
30.4.2005
65 Napa Slabs (Rough flooring stones) and Shahabadi stones. 4.00%  1.5.2005 to
31.3.2010
65 Napa Slabs (Rough flooring stones) and Shahabadi stones . 5.00%  1.4.2010 to
31.3.2016
65 Napa Slabs (Rough flooring stones) and Shahabadi stones . 5.50%  1.4.2016 to
16.09.2016
65 Napa Slabs (Rough flooring stones) and Shahabadi stones . 6.00%  17.09.2016 to date
66 Newars. 4.00%  1.4.2005 to
31.3.2010
66 Newars. 5.00%  1.4.2010 to
31.3.2016
66 Newars. 5.50%  1.4.2016 to
16.09.2016
66 Newars. 6.00%  17.09.2016 to date
67 Non-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
67 Non-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
67 Non-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
67 Non-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
68 Oil 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)
68 Oil 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)
69 Ores and minerals excluding sand 4.00%  1.4.2005 to
30.4.2005
69 Ores and minerals.(***) 4.00%  1.5.2005 to
31.3.2010
69 Ores and minerals. 5.00%  1.4.2010 to
31.3.2016
69 Ores and minerals. 5.50%  1.4.2016 to
16.09.2016
69 Ores and minerals. 6.00%  17.09.2016 to date
70 Paper, news print, paper board and waste paper. 4.00%  1.4.2005 to
30.4.2005
70 Paper, news print, paper board and waste paper, computer paper stationery of all types, carbon paper and ammonia paper 4.00%  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
70 Paper, 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
70 Paper, 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
70 Paper, as may be notified by the State Government from time to time in the Official Gazette. 6.00%  17.09.2016 to date
71 Paraffin 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
71 Paraffin 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
71 Paraffin 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
71 Paraffin 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
72 Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings 4.00%  1.4.2005 to
31.3.2010
72 Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings 5.00%  1.4.2010 to
31.3.2016
72 Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings 5.50%  1.4.2016 to
16.09.2016
72 Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings 6.00%  17.09.2016 to date
73 Pizza bread. 4.00%  1.4.2005 to
31.3.2010
73 Pizza bread. 5.00%  1.4.2010 to
31.3.2016
73 Pizza bread. 5.50%  1.4.2016 to
16.09.2016
73 Pizza bread. 6.00%  17.09.2016 to date
74 Plastic footwear. 4.00%  1.4.2005 to
30.4.2005
74 Plastic footwear (moulded); hawai chappals and straps thereof 4.00%  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)
75 Plastic granules, master batches. 4.00%  1.4.2005 to
30.4.2005
75 Plastic granules, master batches, plastic powder and scrap. 4.00%  1.5.2005 to
31.3.2010
75 Plastic granules, master batches, plastic powder and scrap. 5.00%  1.4.2010 to
31.3.2016
75 Plastic granules, master batches, plastic powder and scrap. 5.50%  1.4.2016 to
16.09.2016
75 Plastic granules, master batches, plastic powder and scrap. 6.00%  17.09.2016 to date
75A Poultry 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
75A Poultry 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
75A Poultry 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
76 Printed 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
76 Printed 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
76 Printed 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
76 Printed 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
77 Printing ink excluding toner and cartridges 4.00%  1.4.2005 to
30.4.2005
77 Printing ink and Writing ink excluding toner and cartridges. 4.00%  1.5.2005 to
31.3.2010
77 Printing ink and Writing ink excluding toner and cartridges. 5.00%  1.4.2010 to
31.3.2016
77 Printing ink and Writing ink excluding toner and cartridges. 5.50%  1.4.2016 to
16.09.2016
77 Printing ink and Writing ink excluding toner and cartridges. 6.00%  17.09.2016 to date
78 Processed salt. 4.00%  1.4.2005 to
30.4.2005
78 Deleted  w.e.f.
1.5.2005
79 Pulp of bamboo, wood and paper. 4.00%  1.4.2005 to
31.3.2010
79 Pulp of bamboo, wood and paper. 5.00%  1.4.2010 to
31.3.2016
79 Pulp of bamboo, wood and paper. 5.50%  1.4.2016 to
16.09.2016
79 Pulp of bamboo, wood and paper. 6.00%  17.09.2016 to date
79A Pyrolysis oil made from plastic scrap and organic waste. 5.50%  1.4.2016 to
16.09.2016
79A Pyrolysis oil made from plastic scrap and organic waste. 6.00%  17.09.2016 to date
80 Rail coaches, engines and wagons. 4.00%  1.4.2005 to
30.4.2005
80 Rail coaches, engines and wagons and parts thereof. 4.00%  1.5.2005 to
31.3.2010
80 Rail coaches, engines and wagons and parts thereof. 5.00%  1.4.2010 to
31.3.2016
80 Rail coaches, engines and wagons and parts thereof. 5.50%  1.4.2016 to
16.09.2016
80 Rail coaches, engines and wagons and parts thereof. 6.00%  17.09.2016 to date
81 Readymade 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.
82 Renewable 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
82 Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof 4.00%  1.11.2008
to
31.3.2010
82 Renewable 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
82 Renewable 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
82 Renewable 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
82A Ribbon , Bow and Kajal. 5.00%  1.4.2012 to
31.3.2016
82A Ribbon , Bow and Kajal. 5.50%  1.4.2016 to
16.09.2016
82A Ribbon , Bow and Kajal. 6.00%  17.09.2016 to date
82B Repossessed 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
82B Repossessed 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
83 Roasted pulses including gram. 4.00%  1.4.2005 to
30.4.2005
83 Roasted or fried pulses including gram. 4.00%  1.5.2005 to
31.1.2006
83 Roasted or fried pulses including gram except when served for consumption 4.00%  1.2.2006 to
31.3.2010
83 Roasted 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
83A Rock Salt 5.00%  1.4.2012 to
31.3.2016
83A Rock Salt 5.50%  1.4.2016 to
16.09.2016
83A Rock Salt 6.00%  17.09.2016 to date
84 Rubber 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
84 Rubber 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
84 Rubber 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
84 Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades. 6.00%  17.09.2016 to date
85 Safety matches. 4.00%  1.4.2005 to
31.3.2010
85 Safety matches. 5.00%  1.4.2010 to
31.3.2016
85 Safety matches. 5.50%  1.4.2016 to
16.09.2016
85 Safety matches. 6.00%  17.09.2016 to date
85A Safety Helmets. 5.00%  1.4.2012 to
31.3.2016
85A Safety Helmets. 5.50%  1.4.2016 to
16.09.2016
85A Safety Helmets. 6.00%  17.09.2016 to date
86 Seeds other than seeds of cereals and pulses 4.00%  1.4.2005
deleted
86 Deleted  w.e.f.1.4.20
05
87 Sewing machines. 4.00%  1.4.2005 to
30.4.2005
87 Sewing machines and parts, components and accessories thereof. 4.00%  1.5.2005 to
31.1.2006
87 Sewing 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
87 Sewing 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
87 Sewing 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
87 Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles. 6.00%  17.09.2016 to date
88 Ship and other water vessels. 4.00%  1.4.2005 to
31.3.2010
88 Ship and other water vessels. 5.00%  1.4.2010 to
31.3.2016
88 Ship and other water vessels. 5.50%  1.4.2016 to
16.09.2016
88 Ship and other water vessels. 6.00%  17.09.2016 to date
89 Skimmed milk powder. 4.00%  1.4.2005 to
30.4.2005
89 Skimmed 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.
90 Solvent oils other than organic solvent oil 4.00%  1.4.2005 to
31.3.2010
90 Solvent oils other than organic solvent oil 5.00%  1.4.2010 to
31.3.2016
90 Solvent oils other than organic solvent oil 5.50%  1.4.2016 to
16.09.2016
90 Solvent oils other than organic solvent oil 6.00%  17.09.2016 to date
91 Spices 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 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 April,2010 4.00%
Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.
91 Spices 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
91 Spices 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
91 Spices 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
92 Sports goods excluding apparels and footwear 4.00%  1.4.2005 to
31.3.2010
92 Sports goods excluding apparels and footwear 5.00%  1.4.2010 to
31.3.2016
92 Sports goods excluding apparels and footwear 5.50%  1.4.2016 to
16.09.2016
92 Sports goods excluding apparels and footwear 6.00%  17.09.2016 to date
93 Starch and Tapioca 4.00%  1.4.2005 to
30.4.2005
93 Starch , sago and Tapioca. 4.00%  1.5.2005 to
31.3.2010
93 Starch , sago and Tapioca. 5.00%  1.4.2010 to
31.3.2016
93 Starch , sago and Tapioca. 5.50%  1.4.2016 to
16.09.2016
93 Starch , sago and Tapioca. 6.00%  17.09.2016 to date
94 Sweetmeats and farsan 4.00%  1.4.2005 to
30.4.2005
94 (a) Sweetmeats 4.00%  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 Pav 5.00%  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 Pav 5.50%  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 Pav 6.00%  17.09.2016 to date
95 Tamarind 4.00%  1.4.2005
31.3.2010
95 Deleted  w.e.f.
1.4.2010
96 Tractors, threshers, harvesters and attachments and parts, thereof. 4.00%  1.4.2005 to
30.4.2005
96 Tractors (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.
97 Transformers. 4.00%  1.4.2005 to
31.1.2006
97 Transformers and components and parts thereof. 4.00%  1.2.2006 to
31.3.2010
97 Transformers and components and parts thereof. 5.00%  1.4.2010 to
31.3.2016
97 Transformers and components and parts thereof. 5.50%  1.4.2016 to
16.09.2016
97 Transformers and components and parts thereof. 6.00%  17.09.2016 to date
98 Transmission towers 4.00%  1.4.2005 to
31.3.2010
98 Transmission towers. 5.00%  1.4.2010 to
31.3.2016
98 Transmission towers. 5.50%  1.4.2016 to
16.09.2016
98 Transmission towers. 6.00%  17.09.2016 to date
99 Umbrella 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.
100 Vanaspati (Hydrogenated vegetable oil) 4.00%  1.4.2005 to
31.3.2010
100 Vanaspati (Hydrogenated vegetable oil) 5.00%  1.4.2010 to
31.3.2016
100 Vanaspati (Hydrogenated vegetable oil) 5.50%  1.4.2016 to
16.09.2016
100 Vanaspati (Hydrogenated vegetable oil) 6.00%  17.09.2016 to date
101 Varieties 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.
102 Vegetable oil including gingili oil, castor oil and bran oil. 4.00%  1.4.2005 to
31.3.2010
102 Vegetable oil including gingili oil, castor oil and bran oil. 5.00%  1.4.2010 to
date
102 Deleted  w.e.f.
1.4.2016
103 Windmill for water pumping and for generation of electricity. 4.00%  1.4.2005 to
31.1.2006
103 Windmill for water pumping and for generation of electricity and its components, parts and accessories. 4.00%  1.2.2006 to
31.3.2010
103 Windmill for water pumping and for generation of electricity and its components, parts and accessories. 5.00%  1.4.2010 to
31.3.2016
103 Windmill for water pumping and for generation of electricity and its components, parts and accessories. 5.50%  1.4.2016 to
16.09.2016
103 Windmill for water pumping and for generation of electricity and its components, parts and accessories. 6.00%  17.09.2016 to date
104 Writing 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
105 Zari and embroidery materials of gold, silver and gilded metal, badla and kasab. 4.00%  1.4.2005 to
31.1.2008
105 Embroidery 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.
105 Embroidery 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.
105 Embroidery 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.
105 Embroidery 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.
105 Embroidery 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.
106 Coconut in shell and separated Kernel of coconut including Kopra 4.00%  1.4.2005 to
30.4.2005
106 (a) Kopra 4.00%  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 2006 4.00%  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 2010 4.00%
106 Deleted  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 foods 4.00%  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 Sand 4.00%  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 2010 4.00%
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 2010 5.00%
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 2010 6.00%
108A Dry 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
108A Dry fruits excluding raisins and currants. 5.00%  1.4.2012 to
31.3.2016
108A Dry fruits excluding raisins and currants. 5.50%  1.4.2016 to
16.09.2016
108A Dry fruits excluding raisins and currants. 6.00%  17.09.2016 to date
109 Papad, except when served for consumption sold on or after 1st May 2006. 4.00%
109 Deleted  w.e.f.
1.4.2010
110 Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form. 4.00%  1.7.2009 to
31.3.2010
110 Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form. 5.00%  1.4.2010 to
31.3.2016
110 Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form. 5.50%  1.4.2016 to
16.09.2016
110 Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form. 6.00%  17.09.2016 to date
111 Compact Fluorescent Lamps 4.00%  1.7.2009 to
31.3.2010
111 Compact Fluorescent Lamps 5.00%  1.4.2010 to
31.3.2015
111 Compact Fluorescent Lamps and LED bulbs 5.00%  1.4.2015 to
31.3.2016
111 Compact Fluorescent Lamps, LED bulbs and LED tube lights. 5.50%  1.4.2016 to
16.09.2016
111 Compact Fluorescent Lamps, LED bulbs and LED tube lights. 6.00%  17.09.2016 to date
112 LPG Stoves for domestic use; parts, components and accessories thereof. 4.00%  1.7.2009 to
31.3.2010
112 LPG Stoves for domestic use; parts, components and accessories thereof. 5.00%  1.4.2010 to
31.3.2016
112 LPG Stoves for domestic use; parts, components and accessories thereof. 5.50%  1.4.2016 to
16.09.2016
112 LPG Stoves for domestic use; parts, components and accessories thereof. 6.00%  17.09.2016 to date
113 Cotton 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
113 Cotton 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
113 Cotton 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
113 Cotton 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
114 Composting Machinery 4.00%  1.7.2009 to
31.3.2010
114 Composting Machinery 5.00%  1.4.2010 to
31.3.2016
114 Composting Machinery 5.50%  1.4.2016 to
16.09.2016
114 Composting Machinery 6.00%  17.09.2016 to date
115 Vehicles Operated on Battery or Solar power 5.00%  1.5.2010 to
31.3.2016
115 Vehicles Operated on Battery or Solar power 5.50%  1.4.2016 to
16.09.2016
115 Vehicles Operated on Battery or Solar power 6.00%  17.09.2016 to date
116 Adult diapers and sanitary napkins 5.00%  1.4.2012 to
31.3.2016
116 Adult diapers and sanitary napkins 5.50%  1.4.2016 to
16.09.2016
116 Adult diapers and sanitary napkins 6.00%  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 COMMODITY RATE OF TAX  WITH EFFECT FROM
10 Any 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;and 26% + 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;and 26% + 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 [email protected]. This article is for academy purpose only)

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Name: Ganeshan
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E-Invoicing compliance – A brief note Conditions for Charging GST on Credit Notes: Unveiling Section 34 of CGST Act GST Law amended multiple times Burning issues in GST Input Tax Credit (ITC) Input Tax Credit (ITC) : A question of concern to taxpayer View More Published Posts

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5 Comments

  4. Mittal says:

    SIR,
    FROM 17TH SEPTEMBER 2016,THE RATE OF MVAT WAS REVISED TO 6%
    IS THE SAME VALID FOR CST OR THE RATE FOR CST IS THE SAME AS BEFORE I.E. 5.5%.
    Please reply asap.

      Reply

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