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.

Schedule A

LIST OF GOODS FOR WHICH THE RATE OF TAX IS NIL%

Sr. No.

Conditions And exceptions

Rate of Tax

Agricultural implements manually operated or animal driven as may be notified by the State Government from time to time in the Official Gazette and components and parts of such implements.

Aids and implements used by handicapped persons as may be notified by the State Government from time to time in the Official Gazette and components and parts thereof.

Aircraft spare parts,as may be notified from time to time,by the State Government in the Official Gazette. 

Animal driven carts including bullock carts and components, parts and accessories thereof (excluding bearings, tubes and tyres).

(a)Aquatic feed, cattle feed, poultry feed, their concentrates, additives and supplements;

(b) Grass, hay, straw;

(c) Husk and bran of cereals and pulses, sarki pend and de-oiled cakes, but excluding –

i) other oil cakes,

Books, that is to say, every volume or part or division of a volume including almanacs, panchangs, time tables for passenger transport services and periodicals, maps, charts, orreries and globes, but excluding__ annual reports, application forms, account books, balance sheets, calendars, diaries, catalogues, race cards, publications which mainly publicise goods, services and articles for commercial purposes and publications which contain space exceeding eight pages for writing.

Bread (excluding pizza bread), in loaf, rolls or in slices, toasted or otherwise except when served for consumption.

Broomsticks and brushes of a type used to clean floor including toilet floor.

Cereals (other than paddy, rice and wheat) in whole grain, split or broken form and their flour whether sold singly or in mixed form.

9A (a) Paddy, rice, wheat and pulses in whole grain, split or broken form;

(b) The flour of wheat & rice including atta, maida, rawa and suji;

(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals. sold during the period from 1st May 2005 to 31st March 2006.

9A (a) Paddy, rice, wheat and pulses in whole grain, split or broken form;

(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;

(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,

sold during the period from 1st May 2006 to 30th September 2006.

Nil %

Nil %

1.5.2005 to date

1.5.2006 to 30.9.2006

(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;

(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;

(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals, sold during the period from 1st May 2006 to 31st March 2016

1.4.2015 to 31.3.2016

(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;

(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;

(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,

sold during the period from 1st May 2006 to the date immediately preceding the date on which the law relating to the Goods and Services Tax comes into force.

1.4.2016 to date

(a) Charkha, Ambar Charkha, and other implements used in the production of handspun yarn and components, parts and accessories of any of them,

(b) Khadi garments,

(c) Made-ups and other goods prepared from handspun yarn.

Handlooms, their parts, accessories, attachments and auxillary machines as may be notified by the State Government from time to time in the Official Gazette.

1.4.2005 to 31.1.2006

(a) Buttermilk,

(b) Separated milk,

(c) Lassi,

(d) Curd (excluding curd whether or not sweetened or flavoured when sold under a brand name),,Except when served for consumption.

(a) Firewood excluding Casuarina Poles and eucalyptus logs and cut sizes thereof,

(b) Fuel made from solid waste procured from any local bodies or on their behalf.

(c) Biomass pellets.

1.11.2008 to date

L. P. G. supplied in cylinders containing upto 14.5 kg. of L.P.G. for domestic use.

Fishnet, fishnet fabrics, fish seeds, prawn seeds and shrimp seeds.

Fresh plants, saplings and natural flowers excluding Mahua flowers

Fresh vegetables and potatoes, sweet potatoes, yam (elephant’s foot), onions, fresh fruits excluding wet dates except when sold in frozen state or in sealed container.

1.5.2005 to date

Goods of incorporeal or intangible character, other than those notified under entry 39 in Schedule C.

1.2.2008 to date

Indigenous handmade musical instruments and components and parts thereof, as may be notified by the State Government from time to time in the Official Gazette.

Meat, flesh of poultry and seafood, including fish, prawns, lobsters, crabs and shrimps except when sold in frozen state or in a sealed container; Eggs in shell, cattle excluding horses, sheep, goats, pigs and poultry.

1.4.2005 to 31.1.2006

(1) (a) Raw meat,

(b) Raw flesh of poultry,

(c) Raw seafood including fish, prawns, lobsters, crabs, and shrimps except when sold in frozen state or in sealed container;

(2) Eggs in shell,

(3) Sheep, goats, pigs, poultry and cattle excluding horses.

Milk, that is to say, animal milk in liquid form except when served for consumption and excluding,-

(a) condensed milk whether sweetened or not, and

(b) milk containing any ingredient and sold under a brand name

(a) Judicial, Non-judicial stamp papers court fee stamps when sold by Government Treasuries or vendors authorized by the government;

postal items like envelopes, post cards etc. when sold by Government; Philatelic material such as postal stamp, postal envelope, postal stationary, pigeongram, rocketgram and first day cover.

1.4.2005 to 7.8.2006

(a) Poha, lahya and chirmura

(b) Roasted gram and dalwa

Seeds of all types excluding seeds to which any other entry of this schedule or of schedule 'C' applies.

Sugar and fabric as described from time to time in column 3 of the First schedule to the Additional Duties of Excise [Goods of Special Importance], Act, 1957 (58 of 1957) as it stood prior to the date on which the Fianance Act, 2011 comes into force, but excluding those specified in schedule 'C'.

Water other than,__

(a) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and

(b) water sold in sealed container.

(a) Goods distributed through the Public Distribution System, (except kerosene)

(b) Goods supplied from bond to foreign going ships and aircrafts,

(c) Goods supplied to in-transit passengers (both incoming and outgoing) at the duty free shops at the International Airport, Mumbai.

During the period from 1st May 2006 to 31st March 2016

(i) Papad except when served for consumption

ii) Gur

iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;

iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;

v) Coconut in shell and separated kernel of coconut, other than copra.

vi) Solapuri chaddars;

vii) Towels

viii) Wet dates,

During the period from 1st May 2006 to 31st March 2017

(i) Papad except when served for consumption

ii) Gur

iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;

iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;

v) Coconut in shell and separated kernel of coconut, other than copra.

vi) Solapuri chaddars;

vii) Towels

viii) Wet dates,

During the period from 1st May 2006 to the date immediately preceding the date on which the law relating to the Goods and Services Tax come into force

(i) Papad except when served for consumption

ii) Gur

iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;

iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;

v) Coconut in shell and separated kernel of coconut, other than copra.

vi) Solapuri chaddars;

vii) Towels

viii) Wet dates,

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, components and parts of all of them.

(a) Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.

(b) Camphor

(c) Dhoop including Loban and Ral.

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

Handmade Laundry Soap manufactured by Units certified by the Maharashtra State Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act, 1960, but excluding detergent.

Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the the date immediately preceding the date on which the law relating to the Goods and Services Tax come into force.

edible oil and oil cake manufactured and sold by the Tel Ghani
Unit upto a turnover of rupees twenty lakh