SCHEDULE C

LIST OF GOODS FOR WHICH THE RATE OF TAX IS BETWEEN 2% TO 5.5% (INCLUDING BOTH)

Rate of Tax

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.

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.

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)

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)

All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.

All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.

Aluminum, its alloys and products as may be notified from time to time by the State Government in the Official Gazette.

Aluminum, its alloys and products as may be notified from time to time by the State Government in the Official Gazette.

Aviation Turbine Fuel sold to a Turbo-prop aircraft.

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.

Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof. 

Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof. 

Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940.

Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940.

Centrifugal, monobloc and submersible pumps and parts thereof.

Centrifugal, monobloc and submersible pumps and parts thereof.

(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.
(b) Cotton waste
b) Cotton waste
(c) Cotton seed (Gossypium Spp)

2%
5%
5.5%
2%

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:-

(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.

(a) 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 but not including (i) products capable of being used as cosmetics, shampoos hair oils ; and (ii) mospuito repellants in any form.

(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940

(a) 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 but does not include mospuito repellants in any form.

(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940

(a) 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 but does not include mospuito repellants in any form.

(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940

(a) Devices notified form time to time by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940
(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.

(a) Devices notified form time to time by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940
(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

Edible oil, edible oil in unrefined forms and oil cakes excluding sarki pend.

Ferrous and non-ferrous domestic utensils, other than those made from precious metals

(a) Ferrous and non-ferrous domestic utensils, whether coatedwith any material or not other than those made from precious metals

(b) Domestic pressure cookers and pans;

(c) Buckets made of iron, steel, aluminium, plastic or any other material;

(a) Ferrous and non-ferrous domestic utensils, whether coatedwith any material or not other than those made from precious metals

(b) Domestic pressure cookers and pans;

(c) Buckets made of iron, steel, aluminium, plastic or any other material;

Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators, micronutrients but not including disinfectants.

Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators, micronutrients but not including disinfectants.

Fireclay, coal, ash, coal boiler ash, coal cinder ash, coal powder clinker.

Fireclay, coal, ash, coal boiler ash, coal cinder ash, coal powder clinker.

(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

(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005

e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005

(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

(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005

e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005

Goods of intangible or incorporeal nature as may be notified from time to time by the State Government in the Official Gazette.

Goods of intangible or incorporeal nature as may be notified from time to time by the State Government in the Official Gazette.

Herbs, gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.

Herbs, gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.

Hurriicane lantern and Kerosene Lamp and accessories and components thereof.

Hurricane lantern and Kerosene Lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamp, glass chimneys and lanterns, petromax gas mantles and accessories and components and parts thereof

Imitation jewellery, beads of glass, plastic or of any metal other than precious metals, hair pins and parts and components of all of them

Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti

Incense sticks commonly known as agarbatti, Dhoop, dhupkathi or dhupbatti

Industrial cables (High voltage cables, plastic coated cables, jelly filled cables, optical fibre cables). 

Industrial cables (High voltage cables, plastic coated cables, jelly filled cables, optical fibre cables). 

Industrial cables (High voltage cables, plastic coated cables, jelly filled cables, optical fibre cables). 

Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazett 

Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazett 

Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazett 

Iron and steel, that is to say,

(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

Iron and steel, that is to say,

(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

IT Products as may be notified by the State Government from time to time

IT Products as may be notified by the State Government from time to time 

IT Products as may be notified by the State Government from time to time 

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 subdariffavaraltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise.

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 subdariffavaraltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise.

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 subdariffavaraltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise.

(a) Kerosene oil sold through the Public Distribution System

(b) LPG for domestic use sold on or after 18th April 2006.

(b) [deleted] w.e.f. 7.6.2008

13.11.2006 to 31.3.2007

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

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

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

Oil seeds, that is to say:-

(i) Groundnut or Peanut (Arachis hypogaea);

(ii) Sesamum or Til (Sesamum Orientale);

(iii) Deleted

(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 (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)

Oil seeds, that is to say:-

(i) Groundnut or Peanut (Arachis hypogaea);

(ii) Sesamum or Til (Sesamum Orientale);

(iii) Deleted

(iv) Soyabean (Glycine seja);

(v) Rapeseed and Mustard-5%

(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)

Paper, News print, paper board and waste paper, computer paper, stationery of all types, carbon paper and ammonia paper

(a) Paper, News print, paper board, waste paper,

(b) All types of paper stationery for computer, carbon paper and ammonia paper

(a) Paper, News print, paper board, waste paper,

(b) All types of paper stationery for computer, carbon paper and ammonia paper

Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax; slack wax.

Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax; slack wax.

Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax; slack wax.

Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings

Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings

Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings

[a] Plastic footwear (moulded); hawai chappals and straps thereof

(b) Plastic mats (Chatai)

[a] Plastic footwear (moulded;: hawaii chappals and straps thereof

(b) Plastic mats (Chatai)

[a] Plastic footwear (moulded;: hawaii chappals and straps thereof

(b) Plastic mats (Chatai)

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

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

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

1.4.2005 to 30.4.2005

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.

(a) Readymade garments.

(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.

(a) Readymade garments.

(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.

(a) Readymade garments.

(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.

Renewable energy devices and spare parts as may be notified from time to time by the State Government in the Official Gazette.

Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof

Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof

Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof

(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.

(b) Fried pulses including fried gram, except when served for consumption.

(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.

(b) Fried pulses including fried gram, except when served for consumption.

Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades

Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades

Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades

Sewing machines and parts, components and accessories thereof.

Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.

Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.

Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.

(a) Milk powder including skimmed milk powder,

(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.

(a) Milk powder including skimmed milk powder,

(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 flavored) when sold under a brand name, except when serve for consumption.

(a) Milk powder including skimmed milk powder,

(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 flavored) when sold under a brand name, except when serve for consumption.

(a) Milk powder including skimmed milk powder,

(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 flavored) when sold under a brand name, except when serve for consumption.

Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry Chilies.

(a) Spices [include spices in all forms, varieties and mixtures of any of the spices] of all varieties and forms including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;

(b) for the periods starting on or after 1st April 2006,- Chilies, turmeric, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.

4%

 1.4.2006 to 30.4.2006

(a) Subject to clause (b) spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;

(b) for the periods starting on or after 1st April 2006 Chilies, turmeric, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.

4%

1.4.2006 to 31.3.2010

Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seed.

Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seed.

(a) Sweetmeats

(b) Varieties of farsan as may be notified from time time by the State Government in the Official Gazette.

(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak 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,

(b) Varieties of farsan as may be notified from time time by the State Government in the Official Gazette, except when served for consumption.

(a) Sweet and sweetmeats including Shrikhand, 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,

(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.%

1.5.2011 to date

(a) Sweet and sweetmeats including Shrikhand, 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,

(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

5.5%

1.4.2016 to date

Tractors, threshers, harvesters and attachments and parts, thereof.

Tractors, [being agricultural tractors] trailers, trolleys [being agricultural trailers and trolleys] harvesters and attachments and parts, components, accessories and tyres and tubes thereof

(a) Tractors, trailers and trolleys [being agricultural tractors, trailers and trolleys], harvesters, attachments, parts, components, accessories, tyres and tubes thereof.

(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.

(a) Tractors, trailers, trolleys [being agricultural tractors, trailers and trolleys], harvesters, attachments, parts, components, accessories, tyres and tubes thereof.

(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.

(a) Tractors, trailers, trolleys [being agricultural tractors, trailers and trolleys], harvesters, attachments, parts, components, accessories, tyres and tubes thereof.

(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.

(a) Umbrella except garden umbrella,

(b) Components, parts and accessories of umbrella except garden umbrella.

(a) Umbrella except garden umbrella,

(b) Components, parts, and accessories of umbrella except garden umbrella.

(a) Umbrella except garden umbrella,

(b) Components, parts, and accessories of umbrella except garden umbrella.

Varieties of sugar, tobacco, textile and textile articles as may be notified from time to time by the State Government in the Official Gazette.

(a) Fabrics and Sugar as defined from time to time, in section 14 of the Central Sales Tax Act, 1956;
(a) Fabrics and Sugar as defined from time to time, in section 14 of the Central Sales Tax Act, 1956;
(b) Varieties of Textile and Textile Articles; as may be notified from time to time by the State Government in the Official Gazette.
(b) Varieties of Textile and Textile Articles; as may be notified from time to time by the State Government in the Official Gazette.

Windmill for water pumping and for generation of electricity and its components, parts and accessories.

Windmill for water pumping and for generation of electricity and its components, parts and accessories.

Windmill for water pumping and for generation of electricity and its components, parts and accessories.

(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 holers and similer holders; parts (including caps and clips) of the foregoing articles;

(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.

(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 holers and similer holders; parts (including caps and clips) of the foregoing articles;
(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.

( 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

(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 holers and similer holders; parts (including caps and clips) of the foregoing articles;
(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.
(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

Embroidery or Zari material that is to say,

(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.

Embroidery or Zari material that is to say,

(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.

(1) Animal hair other than raw wool;

(2) Capital goods 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 the state govt., from time to time, in the official gazette, when sold to the Department of State or, as the case may be, the Central Govt.

(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.] (Inserted by the Notification Dated 27 Mar 2015)

(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 washes;

(11) (a) Raw meat, raw flesh of poultry and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or sealed containers;

(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, craps, 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,

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.

(g) deleted

(12) Silica Sand

(13) Tamarind seed and powder thereof;

(14) Toys and games excluding electronic toys and electronic games;

(15) wax candles;

(1) Animal hair other than raw wool;

(2) Capital goods 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 the state govt., from time to time, in the official gazette, when sold to the Department of State or, as the case may be, the Central Govt.

(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.] (Inserted by the Notification Dated 27 Mar 2015)

(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 washes;

(11) (a) Raw meat, raw flesh of poultry and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or sealed containers;

(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, craps, 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,

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.

(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;

(b) Tea in leaf or powder form including instant tea. sold during the period starting on 1st April 2014 and ending on 31st March 2016 or the date on which the Goods and Services Tax Act shall come into force.
(b) Tea in leaf or powder form including instant tea. sold during the period starting on 1st April 2014 and ending on the date immediately preceding the date on which the law relating to the Goods and Services Tax come into force or the date on which the Goods and Services Tax Act shall come into force.

(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010 (Deleted Sub-entry 3 wef 01.04.2015)

Sale of Timber was subject to tax @4% upto 31.3.2010. This concession has not been extended further and timber is taxable @12.5% w.e.f. 1.4.2010 (Please refer to the Tr. Cir.no.14 T of 2010, dt.31.3.10)

Dry fruits excluding cashew kernels and cashew nuts and those to which entry 59 of SCHEDULE A applies.

Dry fruits excluding cashew kernels and cashew nuts and those to which entry 59 of SCHEDULE A applies.

Papad, except when served for consumption sold on or after 1st October 2006.

Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form

Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or  powder form

Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or  powder form

LPG Stoves for domestic use; parts, components and accessories thereof.

LPG Stoves for domestic use; parts, components and accessories thereof.

LPG Stoves for domestic use; parts, components and accessories thereof.

Cotton ginning and pressing machinery covered by sub-heading 84451910 of central Excise Tariff Act, 1985

Cotton ginning and pressing machinery covered by sub-heading 84451910 of central Excise Tariff Act, 1985

Cotton ginning and pressing machinery covered by sub-heading 84451910 of central Excise Tariff Act, 1985