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The Fourth Schedule

(see section 4)

 

S.No. Commodity Rate of Tax
1. Petroleum products [other than petrol (Motor Spirit), Diesel, liquid petroleum gas, Piped Natural Gas, Compressed Natural Gas, Wax and Kerosene] such as Twenty paise in the rupee
  (i) Naphtha;
  (ii) Lubricants;
  (iii)Furnace Oil;
  (iv) Mixture and combination of above products.
     
2. Liquor (Foreign and Indian Made Foreign Liquor). Twenty paise in the rupee
     
3. Country Liquor. Twenty paise in the rupee
     
4. Narcotics (Bhaang). Twenty paise in the rupee
     
5. Molasses. Twenty paise in the rupee
     
6. Rectified Spirit. Twenty paise in the rupee
     
7. Lottery Tickets. Twenty paise in the rupee
     
8. Brake Fluid. Twenty paise in the rupee
     
9. Tobacco and Gutkha, unmanufactured tobacco, bidis, tobacco used in the manufacture of bidis and hooka tobacco Twenty paise in the rupee
     
10. Aerated Drinks. Twenty paise in the rupee
     
11. Watches costing above Rupees five thousand Twenty paise in the rupee
     
12. Petrol (Motor Spirit) 27 paise in the rupee
     
13. Diesel (High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil) 18 paise in the rupee
     
14. Aviation Turbine Fuel (ATF) not covered by any other entry of any of the Schedules 25 paise in the rupee