|
 News
|
|
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. |
|
