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Table of contents Maharashtra list

No.

Name of the Commodity

Corresponding Headings  and sub-headings of the Custom Tariff Act, 1975

Schedule - A LIST OF GOODS FOR WHICH THE RATE OF TAX IS NIL%

1 Agricultural implements manually operated or animal driven 82.01
2 Aids and implements used by handicapped persons  90.21
3 Aquatic feed, poultry feed and cattle feed including grass, hay and straw 23.09, 12.13, 12.14
4 Betel leaves 14,04
5 Books, periodicals and journals 49.01,49.02, 49.03,49.04
6 Charkka, Ambar Charkka, handlooms and handloom fabrics and Gandhi topi ----
7 Charcoal 44.02
8 Coarse grains other than rice and wheat 10.02, 10.03, 10.04, 10.05, 10.07, 10.0R.
9 Condoms and contraceptives 91.04, 40.14
10 Cotton and silk yarn in hank 52.05, 52.06, 52.07, 50.04, 50.06.
11 Curd, Lussi, and butter milk 4.03, 4.06
12 Earthen pot 69.05
13 Electrical energy 27.016
14 Firewood 44.01
15 Fishnet and fishnet fabrics 56.08
16 Fresh milk, pasteurised milk and separated milk 4.01
17 Fresh plants, saplings and fresh flowers 12.11, 6.01, 6.02, 6.03
18 Fresh vegetables and Fruits 7.01, 7.02, 7.03, 7.04, 7.05, 7.06, 7.08, 7.09, 8.03, 8.04, 8.05, 8.06, 8.07, 8.08, 8.09, 8.10
19 Garlic and Ginger 7.03, 9.10
20 Glass bangles 70.02
21 Human blood and blood plasma 30.02
22 Indigenous handmade musical instruments 92.02, 92.04, 92.01
23 Kumkum, bindi, alta and sindur 33.07
24 Meat, fish prawn and other aquatic products when not cured or frozen eggs and live stock and animal hair 16.01, 16.02, 16.03, 4.07, 1.01, 1.02, 1.03, 1.04, 1.05, 1.06, 5.02, 5.03, 5.07.
25 National flag 63.07
26 Organic manure 31.01
27 Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card, etc. sold by Government; rupee note,
when sold to the Reserve Bank of India and cheques, loose or in book form.
49.07, 49.09
28 Raw wool 51.01
29 Semen including frozen semen 5.11
30 Silk worm laying, cocoon and raw silk 50.01, 50.02
31 Slate and slate pencils 96.10, 96.09
32 Tender green coconut 8.01
33 Toddy, Neera and Arak 22.08
34 Unbranded bread 19.05
35 Unprocessed and unbranded salt 25.01
36 Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and (ii) water sold in sealed container. 22.01
Schedule  B - LIST OF GOODS FOR WHICH THE RATE OF TAX SHALL BE 1%
1 Gold, Silver and other precious metals 71.08, 71...
2 Articles of Gold, Silver and precious metals including Jewellery made from gold, silver and precious metals 71.13, 71.14, 71.15, 71.16, 71.18
3 Precious Stones, semi precious stones and pearls of all types. 71.02,71.03,71.04 71.01
Schedule  C - LIST OF GOODS FOR WHICH THE RATE OF TAX SHALL BE 4%
1 Agricultural implements not manually or not driven by animal 84.32
2 All equipments for communications such as Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc.  85.17
3 Intangible goods as may be notified by the State Government, from time to time ..
4 All kinds of bricks including fly ash bricks. refectory bricks and ashphaltic roofing, earthen tiles 68.10, 69.01, 69.02, 69.04
5 All types of yarn other than cotton and silk yam in hank and sewing thread 33.06, 51.06, 51.07, 51.08, 51.09, 51.10, 53.06, 53.07, 53.08, 68.12, 70.19, 55.04, 54.06, 56.04, 56.05, 56.06, 52.04, 52.05, 56.06, 52.07, 54.01, 54.03, 33.06
6 Aluminium utensils Tax on packing material 76.15
7 Arecanut powder, betel nut and raw cashew nut 8.01, 8.02
8 Bamboo 14.01
9 Bearings 84.82
10 Beedi leaves 14.04
11 Beltings 40.10, 42.04, 59.10, 39.26
12 Bicycles, tricycles, cycle rickshaws and parts 81.12
13 Bitumen 27.14
14 Bone meal 05.06
15 Branded bread 19.05
16 Bulk drugs 29.22, 29.28, 29.31, 29.32, 29.33, 29.34, 29.35, 29.14.
17   Capital goods as may be notified by the State Government from time to time ..
18 Castings 72.01,73.03,73.23,73.07
19 Centrifugal, monobloc and submersible pumps and parts thereof 84.13
20 Coffee beans and seeds, cocoa pod, green tea leaf and chicory 9.02, 18.01, 9.01, 12.'2
21 Chemical fertilizers, pesticides, weedicides and insecticides  28.09,31.01,31.02,31.03, 31.04,31.05,29.30,29.32, 29.33,29.31, 38.08.
22 Coir and-coir products excluding coir mattresses 53.05
23 Cotton and cotton waste 52.01,52.02
24 Crucibles 69.03
25 Declared goods as specified from time to time in section 14 of the Central Sales Tax Act, 1956 other than those covered by part-A of this schedule ..
26 Edible oils, oil cake and de-oiled cake 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14, 15.15, 23.04, 23.05, 23.06.
27 Electrodes  83.11
28 Exercise book, graph book and laboratory note book 48.20
29 Non-ferrous metals and alloys in primary forms as may be notified by the State Government from time to time ..
30 Fibres of all types and fibre waste 53.03, 53.04, 55.05, 53.05, 55.03, 55.06, 55.07, 70.19, 90.01, 68.12. 41.11
31 Flour, atta, maida, suji, besan   11.01, 11.02, 11.06
32 Fried grams ( i. e. roasted gram ) 20.08
33 Gur, jaggery, and edible variety of rub guf 17.01,17.02
34 Hand pumps, Parts and fittings   84.13
35 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower 12.11
36 Hose pipes 59.09
37 Hosiery goods 61.15
38 Husk and bran of cereals 12.13,23.02
39 Ice 22.01
40 Incense sticks commonly known as, agarbatti, dhupkathi or dhupbagti  33.07
41 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibers) 85.44,90.01
42 IT products as may be notified by the State Government from time to time ..
43 Kerosene oil sold through PDS   27.10
44 Leaf plates and cups 14.01
45 Inputs and packing materials as may be notified by the State Government from time to time   ..
46 Murmuralu, pelalu, atukulu, puffed rice, muri 19.04
47 Newars 58.06
48 Napa Slabs (Rough flooring stones)   68.01
49  Ores and minerals 26.01, 26.02, 26.03, 26.04, 26.05, 26.06, 26.07, 26.08, 26.09, 26.10, 26.11, 26.12, 26.13, 26.14, 26.15, 26.16, 26.17
50 Rice, wheat and pulses 7.13,10.01, 10.06
51   Paper and newsprint 47.07, 48.02, 48.01, 48.03, 48.04, 48.05, 48.06
52 Pipes of all varieties including G.I. Pipes, C.I-pipes, ductil pipes and PVC pipes 39.17, 73.03, 73.04, 73.05, 73.07
53 Plastic footware 64.04
54 Printed material including diary, calendar 49.04, 49.05, 49.09, 49.10, 49.11
55 Printing ink excluding toner and cartridges 32.15
56 Processed and branded salt 25.01
57 Pulp of bamboo, wood and paper 47.01, 47.02, 47.03, 47.04, 47.06
58 Rail coaches, engines and wagons 86.01, 86.02, 86.03, 86.04, 86.05, 86.06
59 Readymade garments 61.01, 61.02, 61.03, 61.04, 61.05, 61.06, 61.07, 61.08, 61.09, 61.10, 61.11, 61.12, 61.13, 61.14, 62.01, 62.02, 62.03, 62.04, 62.05, 62.06, 62.07, 62.08, 62.09, 62.10, 62.11, 62.12
60 Renewable energy devices and spare parts 84.19, 85.14, 85.02
61 Safety matches 36.05
62 Seeds 12.09
63 Sewing machines 84.52
64 Ship and other water vessels 89.01, 89.02, 89.03, 89.04, 89.05, 89.06, 89.07, 89.08
65 Silk fabrics 50.07
66 Skimed milk powder 4.02, 4.01
67 Solvent oils other than organic solvent oil 38.14
68 Spices of all varieties and forms, Including cumin seed, sniseed, turmeric and dry chillies 9.04, 9.06, 9.07, 9.08, 9.09, 9.10
69 Sports goods excluding apparels and footwear 95.04, 95.06, 95.07
70 Starch 11.08
71 Sugar and khandasari as may be notified by the State Government from time to time ..
72 Tamarind 8.3
73 Textile fabric as may be notified by the State Government from time to time ..
74 Tobacco as may be notified by the State Government from time to time ..
75 Tractors, harvesters and attachments and-parts thereof 87.01, 84.33
76 Transmission towers 85.25
77 Umbrella except garden umbrella 66.01
78 Vanaspati (Hydrogenated vegetable oil) 15.17
79 Vegetable oil including gingili oil and bran oil 15.15, 15.16,
80 Writing instruments 96.08, 96.09
Schedule D - LIST OF GOODS FOR WHICH THE RATE OF TAX SHALL BE 20%
1 Foreign liquor as defined from time to time in rule 3(b) (1) of the Bombay Foreign Liquor Rules, 1953 22.03 to 22.08
2 Country liquor, as defined in Maharashtra Country Liquor Rules, 1973 22.03 to 22.08
Schedule E - LIST OF GOODS FOR WHICH THE RATE OF TAX SHALL BE 20%
1

High Speed Diesel Oil

(a) When delivered,-

(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai ; and

(ii) to a person other than the retail trader having place of business situated within the geographical limits of Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai.

(b) In circumstances other than mentioned in clause (a) above.

27.10
2 Aviation Turbine Fuel (Duty paid) (other than that covered by entry 3). 27.10
3 Aviation Turbine Fuel (Duty paid) as specified in clause (ii-d) of section 14 of the Central Sales Tax Act, 1956. 27.10
4 Aviation Turbine Fuel (Bonded) 27.10
5 Aviation Gasoline (Duty paid) 27.10
6 Aviation Gasoline (Bonded) 27.10
7

Any other kind of Motor Spirit

(a) When delivered,-

(i) to a retail trader for trading from a place of business situated within the 2 geographical limits of the

Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and

(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 and Navi Mumbai.

(b) In circumstances other than mentioned in clause (a) above.

27.10

Schedule - f  LIST OF GOODS NOT COVERED ELSEWHERE TO BE TAXED AT THE RATE WHICH SHALL BE NOTIFIED BY THE STATE GOVERNMENT UNDER THE FIRST PROVISO TO SECTION 5

1 All goods not covered elsewhere

This may be the list that the Government of Tamil Nadu may follow.

   
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