Schedule A
[See sub-clause (i) of clause (a) of sub-section (1) of section 7].
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Sr. No.
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Description of goods
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Rate of tax
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1
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2
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3
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1.
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Gold, silver, other precious metals, precious stones
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1%
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2.
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Articles including jewellery made of gold, silver, other precious metals, precious stones
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1%
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3
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Petrol subject to entry 7
Explanation.- For the purpose of this entry ‘petrol’ means any inflammable hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines;
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25 %” and
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| 3A |
Aviation Turbine Fuel subject to entry 7; |
20 %” |
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4.
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High Speed diesel, Super light diesel Oil, Light diesel oil Subs. Vide no. 18/ST-1/H.A.6/2003/S.59/2015, dated 15.07.2015 and 21/ST-1/H.A.6/2003/S.59/2015, dated 28.08.2015 w.e.f. 16.07.2015 High Speed diesel, Super light diesel Oil, Light diesel oil Subs. Vide no. S.O. 119, dated 26.11.2014 w.e.f. 26.11.2014 subject to entry 7 High Speed diesel, Super light diesel Oil, Light diesel oil subject to entry 7 Subs. vide no. S.O. 57, dated 09.07.2008(w.e.f. 06.06.2008 to 25.11.2014) High Speed diesel, Super light diesel Oil, Light diesel oil Subs. Vide no. S.O. 9, dated 22.1.2004 w.e.f. 1.2.2004 to 05.06.2008 subject to entry 7 High Speed diesel, Super light diesel Oil, Light diesel oil w.e.f. 1.4.2003 to 31.1.2004
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16.4%,11.5%, 8.8%,12%, 12%
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Explanation:- For the purpose of this entry „diesel? means any inflammable Hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in engines other than spark ignition engines.
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5.
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Liquor as defined in Punjab Excise Act, 1914 (1 of 1914) w.e.f. 1.4.2003 to 31.3.2009 Liqour sold by bar licenses (L-4/L-5/L-12C/L-12G/L-10E and 1st sale of Indian foreign Liqour (Bottled in Origin ) in the State. Subs. vide no. S.O. 40/H.A.6/2003/S.59/2009, dated 31.03.2009 (w.e.f. 01.04.2009)
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20% 25%
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6.
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Omitted vide notification no. S.O. 46, dated 30.6.2005. Before omission entry was "Tyres and Tubes"
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8%
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7.
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Aviation Turbine Fuel, Petrol, Gasohol, High Speed Diesel, Light Diesel Oil, Super Light Diesel Oil, Kerosene, Liquid Petroleum Gas, Low Sulphur Heavy Stock and Furnance Oil when sold by one oil company to other oil company for the purpose of resale in the state, outside the state (after their export out of state), or in the course or inter-state trade or commerce.
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4%
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Explanation: For the purpose of this entry "oil company means M/s Indian Oil Corporation Limited, M/s Bharat Petroleum Corporation Limited, M/s Hindustan Petroleum Corporation Limited, M/s Indo Burma Petroleum Corporation Limited, M/s Reliance Industries Limited, Numaligarh Refinery Ltd. and *M/s ESSAR Oil Ltd. Inserted vide No. S.O. 93/H.A.6 / 2003/S.59/2003, dated 8.7.2003 w.e.f. 8.7.2003 *Inserted vide No. S.O. 59/H.A.6 / 2003/S.59/2010, dated 7.4.2010
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8.
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Ply board Inserted vide No. S.O. 116, dated 29.12.2006 w.e.f. 1.7.2005
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12%
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9.
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Tobacco and tobacco products excluding bidi and cut tobacco used in hukka Inserted vide No. S.O. 59/H.A.6 / 2003/S.59/2010, dated 07.4.2010
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20%
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10.
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All types of liquor when sold in the State for the first time, for consumption during 2009-10, i.e. in the hands of L-13 in the case of country liquor, L-1B and L-1AB in the case of Indian Made Foreign Spirit, and L-1B-1 and L-1-AB-1 in the case of beer and wine etc., L-1 AB-A for RTB (Ready to drink beverages), except Indian Foreign Liquor (Bottled in Origin) sold by L-1BF Inserted vide No. S.O. 90/H.A.6 / 2003/S.59/2010, dated 26.10.2010 w.e.f. 1.4.2010 All types of liquor when sold in the State for the first time, for consumption i.e. in the hands of L-13 in the case of country liquor, L-1B and L-1AB in the case of Indian Made Foreign Spirit, and L-1B-1 and L-1-AB-1 in the case of beer and wine etc., L-1 AB-A for RTB (Ready to drink beverages), except Indian Foreign Liquor (Bottled in Origin) sold by L-1BF Substituted vide No. S.O. 3/H.A.6 / 2003/S.59/2011, dated 10.01.2011 w.e.f. 1.4.2010 All types of liquor when sold in the State for the first time, in the hands of distilleries in the case of country liquor, L-1B and L-1AB in the case of Indian Made Foreign Spirit, and L-1B-1 and L-1-AB-1 in the case of beer and wine etc., L-1B1-A for RTB (Ready to drink beverages), except Imported Foreign Liquor (Bottled in Origin) sold by L-1BF. Substituted vide No. S.O. 48/H.A.6 / 2003/S.59/2011, dated 02.06.2011 w.e.f. 1.4.2011
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10% |
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11.
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Goods on which rate of tax otherwise applicable is more than 4% when sold to the Canteen Stores Department for further sale to the serving military personnel and ex-servicemen by the Canteen Stores Department directly or through the authorised canteen contractors or through unit run canteens Inserted vide No. S.O. 21/H.A.6 / 2003/S.59/2013, dated 28.03.2013 w.e.f. 1.4.2013
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4%
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12.
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Goods on which rate of tax otherwise applicable is more than 4% when sold to the Canteen Stores Department for further sale to the serving military personnel and ex-servicemen by the Canteen Stores Department directly or through the authorised canteen contractors or through unit run canteens. Inserted vide No. S.O. 21/H.A.6 / 2003/S.59/2013, dated 28.03.2013 w.e.f. 1.4.2013
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4%
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