Short title and commencement:-
1. (1) This Act may be called the GUJARAT SALES TAX (AMENDMENT) ACT, 1992.
(2) It shall be deemed to have come into force on the 1st November, 1991.
Amendment of section 41 of Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), in section 41, to sub-section (3), the following proviso shall be added, namely:-
“Provided that where a notice under this sub-section is not issued to the dealer-
(a) on or before the 31st March, 1992, in relation to any year commencing on any day before the 31st March, 1990, or
(b) within a period of one year from the date by which the last quarterly or, as the case may be, annual return is required to be furnished under sub-section (1) of section 40, in relation to any other year subsequent to the year referred to in clause (a),
The dealer shall be deemed to have been assessed on the basis of and for the year for which quarterly returns or, as the case may be, annual return is furnished by the dealer:
Provided further that nothing in the preceding proviso shall apply-
(a) to a dealer whose turnover of purchases or turnover of specified sales or turnover of sales during a year exceeds five lakhs rupees or the tax payable in respect of that year exceeds five thousand rupee;
(b) to a dealer who has not made payment of the amount of tax within the time prescribed for its payment under sub-section (1), (2) or (3) of section 47;
(c) to a dealer who has not filed the return within the prescribed time;
(d) to a dealer who makes on or before the 31st March, 1992, or as the case may be, within a period of one year referred to in clause (b) in the preceding proviso, an application to the Commissioner for being assessed:
Provided also that the Commissioner may, subject to such conditions as may be prescribed, including those relating to condonation of delay in payment of tax or filing of return, allow the deemed assessment in respect of such a dealer.”
Amendment of section 45 of Gujarat 1 of 1970:-
3. In the principal Act, in section 45,-
(1) in sub-section (5),-
(a) in clause (a), the figures “19” shall be deleted;
(b) for the words “Twenty percent” the words “twenty-five per cent” shall be substituted;
(2) for sub-section (6), the following shall be substituted, namely:-
“(6) Where under sub-section (5), a dealer is deemed to have failed to pay the tax to the extent mentioned in the said sub-section, there shall be levied on such dealer a penalty not exceeding one and one-half times the different referred to in sub-section (5).”
(3) after sub-section (10), the following sub-section shall be added, namely:-
“(11) This section as amended by section 4 of the Gujarat Sales Tax (Amendment) Ordinance, 1991 shall apply and shall be deemed always to have applied in relation to the liability to pay tax on sale of goods, specified sales and purchases of goods, which have taken place during the period commencing on the 1st April, 1990 and ending immediately before the commencement of the said amending section.”
Amendment of section 47 of Gujarat 1 of 1970:-
4. In the principal Act, in section 47,-
(1) in sub-section (4),-
(a) in clause (a), in sub-clause (ii), for the figures and words “19 or 50, and”, the figures “50” shall be substituted;
(b) in clause (b), after the figures “46”, the word “and” shall be added;
(c) after clause (b), the following clause shall be added, namely:-
“(c) the amount of interest, if any, under sub-section (4A),”;
(2) for sub-section (4A), the following shall be substituted, namely:-
“(4A) (a) Where a dealer does not pay the amount of tax within the time prescribed for its payment under sub-section (1), (2) or (3), then there shall be paid by such dealer for the period commencing on the date of expiry of the aforesaid prescribed time and ending on date of payment of the amount of tax, simple interest, at the rate of twenty-four per cent, per annum on the amount of tax not so paid or on any less amount thereof remaining unpaid during such period.
(b) Where the amount of tax assessed or reassessed for any period, under section 41 or section 44, subject to revision if any, under section 67, exceeds the amount of tax already paid by a dealer for that period, there shall be paid by such dealer, for the period commencing from the date of expiry of the time prescribed for payment of tax under sub-section (1), (2), or (3) and ending on date of order of assessment, reassessment or, as the case may be, revision, simple interest at the rate of twenty-four per cent, per annum on the amount of tax not so paid or on any les amount thereof remaining unpaid during such period.
(c) Where a dealer does not pay the amount of tax falling under clause (1) of sub-section (4) on or before the date specified in the notice issued under that sub-section, then there shall be paid by such dealer for the period commencing on the specified date and ending on the date of payment, simple interest at the rate of twenty-four per cent, per annum on the amount of tax not so paid or any less amount thereof remaining unpaid during such period:
Provided that no interest shall be payable under clause (b),-
(i) in the case where dealer has furnished the returns or declarations and made payment of the amount of tax in accordance with the provisions of sub-section (1), (2) or (3) and the different between the amount of tax assessed or reassessed for any period and the amount of tax so paid for such period does not exceed ten per cent, of the amount of so tax paid by the dealer;
(ii) in the case where assessment proceeding are stayed under the first proviso to sub-section (1) of section 42, in respect of the period of such stay;
(iii) in the case where any assessment is kept pending in accordance with a general or special order of the State Government or the Commissioner, in respect of the period for which the assessment is kept pending;
(iv) in the case where on account of an order passed under section 67 an additional amount of tax becomes payable by a dealer, on such additional amount of tax for the period commencing on the date of order of assessment and ending on the date of the order so passed.”
(v) in the case where on account of a judgment of the Gujarat High Court or the Supreme Court an additional amount of tax becomes payable by a dealer, on such additional amount of tax for the period ending on the date of such judgment.
(3) after sub-section (5), the following sub-section shall be added, namely:-
“(6) This section as amended by section 5 of the Gujarat Sales Tax (Amendment) Ordinance, 1991 shall apply and shall be deemed always to have applied in relation to the liability to pay tax on sales of goods, specified sales and purchases of goods which have taken place during the period commencing on the 1st April, 1990 and ending immediately before the commencement of the said section.”
Repeal and Savings:-
5. (1) The Gujarat Sales Tax (Amendment) Ordinance, 1991 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.
GUJARAT ACT NO.9 OF 1992
(First published after having received the assent of the Governor in the “Gujarat Government Gazette” on the 1st April, 1992)
An Act further to amend the Gujarat Sales Tax Act, 1969
It is hereby enacted in the Forty-third Year of the Republic of India as follows:-
Short title and commencement:-
1. (1) This Act may be called the GUJARAT SALES TAX (SECOND AMENDMENT) ACT, 1992.
(2) This section shall come into force at once and the remaining provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act.
Amendment of section 2 of Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), in section 2,-
(1) clause (1A) shall be deleted;
(2) for clause (16), the following clause shall be substituted, namely:-
“(16) “manufacture” with all its grammatical variations and cognate expressions means producing, making, extracting, collecting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods but does not include such manufactures or manufacturing processes as may be prescribed”;
(3) for clause (21), the following clause shall be substituted, namely:-
“(21) “prohibited goods” means the goods described in entries 1 to 63 (both inclusive) in Part A of Schedule II, or in entries 1 to 4 (both inclusive in, Part B of Schedule II and such other goods as the State Government may, by notification in the Official Gazette, specify”;
(4) in clause (26),-
(a) the figures “10” shall be deleted;
(b) in sub-clause (ii), the word “or” occurring at the end shall be deleted;
(c) sub-clause (iii) shall be deleted;
(5) in clause (32), the words “but does not include additional tax” shall be deleted.
Amendment of section 3A of Gujarat 1 of 1970:-
3. In the principal Act, in section 3A, in sub-section (1), and in sub-section (5), for the word and figures “Schedule IV”, the word and figures “Schedule III” shall be substituted.
Deletion of section 4A of Gujarat 1 of 1970:-
4. In the principal Act, section 4a shall be deleted.
Deletion of section 10 of Gujarat 1 of 1970:-
5. In the principal Act, section 10 shall be deleted.
Amendment of section 10A of Gujarat 1 of 1970:-
6. In the principal Act, in section 10A, in sub-section (2), in clause (d), for the words, figures and letter “Schedule II-Part-B are exempt from general sales tax, and Schedule III are exempt from both sales tax and general sales tax”, the words, figures and letter “and Schedule II-Part B are exempt from general sales tax” shall be substituted.
Amendment of section 11 of Gujarat 1 of 1970:-
7. In the principal Act, in section 11,-
(1) the figures “10” shall be deleted;
(2) in the marginal note, the figures “10” shall be deleted;
(3) in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely:-
“(c) a purchase from a registered dealer in respect of any goods (except effected on the certificate in prescribed form under section 13) specified in Part B of Schedule II or Schedule III as existed prior to the Commencement of the Gujarat Sales Tax (Second Amendment) Act, 1992 and which are specified in Part A of Schedule II as amended by the Gujarat Sales Tax (Second Amendment) Act, 1992”.
Amendment of section 12 of Gujarat 1 of 1970:-
8. In the principal Act, in section 12, in clause (2), for the word and figures “8 or 10” the word and figures “or 8” shall be substituted.
Amendment of section 13 of Gujarat 1 of 1970:-
9. In the principal Act, in section 13, in sub-section (1), for the figures and word “8 and 10”, the word and figure “or 8” shall be substituted.
Amendment of section 15 of Gujarat 1 of 1970:-
10. In the principal Act, for section 15, the following section shall be substituted, namely:-
Purchase tax payable on certain purchases of goods:-
“15. Where a dealer who is liable to pay tax under this Act purchases any goods specified in Schedule II from a person who is not a Registered dealer, then unless the goods so purchased are resold by the dealer, there shall be levied, subject to the provisions of section 9, a purchase tax on the turnover of such purchase at the rate set out against them in that Schedule.”
Amendment of section 15-A of Gujarat 1 of 1970:-
11. In the principal Act, in section 15A,-
(1) for the words and figures “Schedule II or III” wherever they occur at two places, the words, letters and figures “Part A or Part B of Schedule II” shall be substituted ;
(2) for the words “Two paise in the rupee” the figures and words “2.4 paise in the a rupee” shall be substituted.
Amendment of section 15-B of Gujarat 1 of 1970:-
12. In the principal Act, in section 15B,-
(1) in sub-clause (b), for the words “four paise in a rupee”, the figures and words “4.8 paise in a rupee” shall be substituted;
(2) in the proviso, for the words and figures “entry 1 in Schedule III”, the words, figures and letter “entry 15 in Part A of Schedule II” shall be substituted.
Amendment of section 19-A of Gujarat 1 of 1970:-
13. In the principal Act, in section 19A, in sub-section (1), for the words “four paise in the rupee”, the words “Five paise in a rupee” shall be substituted.
Amendment of section 21 of Gujarat 1 of 1970:-
14. In the principal Act, in section 21, the figures “10” shall be deleted.
Amendment of section 23 of Gujarat 1 of 1970:-
15. In the principal Act, in section 23, in sub-section (1),-
(1) for the words and figures “Schedule II or III” the words, letters and figures “Part A or Part B of Schedule II” shall be substituted.
(2) for the words “Schedules” wherever they occur, the word “Schedule” shall be substituted;
(3) sub-clause (b) shall be deleted.
Amendment of section 24 of Gujarat 1 of 1970:-
16. In the principal Act, in section 24,-
(1) for the figures and word “8 and 10” the word and figures “or 8” shall be substituted;
(2) the words, brackets and figures “or as the case may be clause (ii) of sub-section (1) of section 10 or clause (i) of sub-section (2) of that section” shall be deleted;
(3) in the marginal note, for the figures and word “8 and 10” the word and figure “or 8” shall be substituted.
Amendment of section 26 of Gujarat 1 of 1970:-
17. In the principal Act, in section 26, in sub-section (6), in the proviso, for the figures and words “8 or 10” as the case may be”, the word and figure “or 8” shall be substituted.
Amendment of section 55A of Gujarat 1 of 1970:-
18. In the principal Act, in section 55A, in sub-section (1), for the figures and word “8 or 10” the word and figure “or 8” shall be substituted.
Substitution of Schedules I, II, III, and IV of Gujarat 1 of 1970:-
19. In the principal Act, for Schedules I, II, III, and IV the following Scheduled shall be substituted, namely:-
“SCHEDULE I
(See section 5)
Goods, the sale or purchase of which is free from all taxes.
Sr. No.
1
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Description of goods
2
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Conditions and exceptions subject to which exemption is granted.
3
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1.
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Agate (Akik) stones and articles made therefrom.
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2.
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(i) Agricultural implements (excluding varat and varatadi) worked or operated exclusively by human or animal agency exclusively used in agricultural operations and the parts thereof which are ordinarily not also used otherwise than as such parts.
(ii) Opener (Huller) and thrasher for agriculture use.
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3.
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Artificial Teeth.
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4.
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Articles made of bamboo.
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5.
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Betel leaves and pan, tambul, vida, or patti prepared from betel leaves.
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6.
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Bindi.
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7.
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Black and coloured lead slips.
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8.
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Books and periodicals including time tables for railway and passenger transport services, almanacs, panchangs, exercise books, drawing books and examination answer books (but excluding catalogues, all publications which mainly publicize goods and articles for commercial purposes, race cards, account books, diaries, calendars and books containing space exceeding eight pages for writing).
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9.
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(1) Braille writing slates.
(2) Braille typewriters.
(3) Braille Watch.
(4) Braille educational equipments etc.
(5) Group hearing aids.
(6) Induction group aid.
(7) Speech trainer.
(8) Wheel chair.
(9) Audiometer.
(10) Walkers.
(11) Calliper of all types.
(12) Artificial limbs.
(13) Crutches.
(14) all types of splints.
(15) Hearing aids.
(16) Language master.
(17) Voice chord.
(18) Prosthetic aids for leprosy affected
People.
(19) Orthopedic footwear.
(20) Tricycles and auto-tricycles for handicapped persons.
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10.
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(1) Bread in any form.
(2) Khakhra, papad and papad pipes.
(3) Sev made out of wheat flour or maida.
(4) Potato katri (unfried).
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11.
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Brooms and broom sticks.
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12.
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Candles made of wax.
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13.
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Calendar data.
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14.
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Cattel-feed including fodder and concentrates but excluding cotton seeds, oil cakes and de-oiled cakes.
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15.
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Cattle, sheep and goats.
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15A.
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Articles made of cement, that is to say Jali-Jalia, Gokhla and Paniyara.
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16.
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Cereals and pulses in all forms and flour thereof except maize flour.
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17.
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Charkha and other implements and spare-parts thereof, used in the production of handspun yarn as may be specified by the State Government by notification in the Official Gazette.
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18.
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Charts, maps, geometrical instruments and globes for educational use.
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19.
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Chikki and Revdi.
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20.
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Cuillies, chilly powder, tamarind and turmeric, whole or powdered.
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21.
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Coconut in shell and separated kernal of coconut other than Copra.
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22.
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Condoms and loops (intra-uterine Contraceptive devices), and other contraceptives as may be specified by Notification in the Official Gazette.
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23.
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Cooked food (excluding Ice-cream and Kulfi) and non alcoholic drinks not containing Ice-cream served at one time at a price of not more than Twenty-five rupees per person for consumption at or outside any eating house, restaurant, hotel, refreshment room or boarding establishment which is not a shop or establishment conducted primarily for sale of sweet-meats, confectionery, cakes, biscuits or pastries.
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Except when served outside any eating house, restaurant, hotel, refreshment room or boarding establishment at functions and parties.
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24.
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Cotton fabries covered under heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05, 58.06, 59.01, 59.03, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985. (5 of 1986).
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When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance Act, 1957) (LVIII of 1957), is not exempted on account of any exemption or draw back granted under that Act.
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25.
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Deshi nalia
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26.
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Diamonds whether polished or not, synthetic, precious stones and other precious stones, synthetic diamond powder.
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27.
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Egg.
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28.
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Electrical Energy.
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29.
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Equipment for Drip Irrigation.
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30.
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Equipments for Physical Exercise.
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31.
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Farsan, that is to saysi eatables (other than sweet preparations) prepared wholly or mainly from gram or other pulses or gram flour or flour of other pulses and such preparations as the State Government may, by Notification in the Official Gazette, specify for the purpose of this entry.
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32.
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Films certifies by the State Government to be predominantly educational in nature.
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33.
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(a) Firewood and charcoal.
(b) Wood of limda, Piplas Baval and Vadla sold in form other than fire wood.
(c) Coal gas.
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When sold for the purpose of being used as firewood or for the purpose of manufacturing agricultural implements, Carts, bullock-carts, and spare-parts thereof.
-as above-
When sold by a gas supply company to a local authority for consumption by such local authority for the purposes of street lighting.
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34.
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Fish and all Sea food.
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35.
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(i) Flowers (excluding artificial flowers).
(ii) Veni, gajar, garlands and such other articles prepared from fresh flowers (excluding those of artificial flowers).
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36.
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Flowers, fruit and vegetable seed, seeds of Lucerne grass (Rajka) and of sann hemp, bulls, tuber and plants other than orchids.
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37.
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Footwear when sold at a price not exceeding one hundred rupees per pair.
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38.
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Fountain pens, stylograph pens, ball-points pens and propelling pencils and spare parts and accessories of such pens and pencils.
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39.
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Fresh fruits.
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40.
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Fresh vegetables and edible tubers.
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41.
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Chamelas and Tagaras.
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42.
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Glass bangles, plastic bangles and ivory bangles (chudes and chudis) not ornamented in any manner.
Explanation-colouring of ivory bangles (chudas and chudis) shall not be considered as ornamentation.
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43.
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Gur but not including Kakavi or Kakab or molasses.
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44.
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Haar, Pavitra, Kalagi, Mugal Modh, etc. made from artificial silk yarn and artificial silk yarn waste.
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45.
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Hand carts, bullock carts and camel carts, and spare parts of such carts.
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46.
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Handicarft articles.
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47.
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Handloom farbies of all varieties when sold at a price less then twenty rupees per metre.
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48.
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Handloom and parts thereof.
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49.
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Hand made biscuits but not including cakes and pastries, when sold at a price not exceeding Rs. forty per kilogram.
Explanation: The expression, “handmade biscuits” for the purpose of this entry includes biscuits in the manufacture of which electric power is used only for the purpose of carrying out the following processes, namely:-
(i) Kneading the dough and
(ii) Baking the biscuits.
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50.
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Heena powder (Mehandi)
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51.
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Human blood and human blood plasma.
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52.
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Hurricane and hurricane lamps of all kinds and spare parts and accessories thereof.
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53.
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Improved Chulhas with cost not exceeding Rs. 100 per unit.
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54.
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Khakhra pan.
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55.
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Kites (Patang).
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56.
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Kumkum.
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57.
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Kerosene stoves and spare parts and accessories thereof.
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58.
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Linguaphone, language records that is to say gramophone records for teaching languages.
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59.
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Mangalcutra sold at a price not exceeding one thousand rupees each.
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60.
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Manures excluding chemical fertilizers, oil cakes and de-oiled cakes.
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61.
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Meat.
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Except when sold in sealed containers.
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62.
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(i) Milk, whole or separated or reconstituted, except milk powder.
(ii) Butter-milk, curds and Lassi and Chakka.
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63.
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Motor spirit as defined in the Bombay Sales of Motor Spirit Taxation Act, 1958. (Bom. LXVI of 1958)
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64.
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Musical instruments and harmonium reeds, other than electronic musical instruments.
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65.
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Needles.
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66.
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Padia and patrala.
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67.
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Patola sarees, scarves or other articles woven on handlooms by artisans engaged in patola industry.
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When sold by a producer.
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68.
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Pawrah and pick-axe.
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69.
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Pedal Rickshaw.
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70.
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Plantain leaves.
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71.
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Plastic buttons.
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72.
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Poultry.
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73.
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Poultry food.
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74.
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(a) Products of Village Industries as defined in the Khadi and Village Industries Commission Act, 1956. (61 of 1956)
(b) Silk Khadi and ready made garments and other articles prepared from Khadi.
Explanation:- For the purpose of this sub-entry, “Khadi” means any cloth woven on handloom in India from cotton, silk or woolen yarn hand spun in India or from the mixture of any or all such yarns, and “Silk Khadi” means cloth woven on handloom in India from silk-yarn hand spun in India.
(c) Cotton, silk or woolen yarn handspun and articles knitted by hand from such yarns or from a mixture of any two or all such yarns.
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(1) When sold by a producer or a dealer certified for this purpose by the Commissioner in the manner prescribed.
(2) When sold by another dealer who has purchased the goods from a producers or dealer certified under condition 1.
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75.
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Rakhadi.
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76.
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Rayon or artificial silk fabries covered under heading Nos. 54.08, 54.09, 54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.01, 58.02, 58.03, 58.04, 58.05, 59.01. 59.02, 59.03, 59.04, 59.05, 59.06, and 60.01 of the Schedule to the Central Excise Tariff Act, 1985. (5 of 1986).
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When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on account of any exemption or drawback granted under that Act.
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77.
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Readymade garments and articles prepared from any textile or handloom fabires including those which have been embroidered or otherwise decorated, sold at a price not exceeding hundred rupees per article or suit.
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78.
|
Roofing tiles known as manglori Nalia.
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79.
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Safety matches (excluding matches used as fireworks).
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80.
|
Salt other than salt used in manufacturing of taxable goods.
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81.
|
Silk Kinkhab fabires.
Explanation:- “Kinkhab fabries” means handloom cloth interwoven with silk yarn and jari thread in which the deign or patters are made either manually or with the use of jacquard or bobbies operated by human agency.
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When sold by producer or a dealer.
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82.
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(i) Slates and slate pencils, chalk-sticks, crayons, foot-rules, slide rules, lead pencils, mathematical instrument boxes, school colour boxes, black boards, dusters, rubber erasers, pencil sharpeners, dissection boxes and educational audio-picture cards.
(ii) Parts of mathematical instruments.
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83.
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Spectacles, pair of lenses and spectacle frames when sold at a price not exceeding one hundred rupees each.
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84.
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Stamp-papers sold by vendors duly authorized under the provisions of the Bombay Stamp Act, 1958, (Bom. LX of 1958) or the Indian Stamp Act, 1899. (2 of 1899)
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85.
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Such sports goods as the State Government may, by notification in the Official Gazette specify.
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86.
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Sugar, covered under sub-heading Nos. 1701.20, 1701.31, 1701.39 and 1702.11 or the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
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When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on account of any exempted or drawback granted under that Act.
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87.
|
Threads string or rope prepared from coir or natural fibre, known as Bhindi and Bhindiwan.
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88.
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Tobacco, (unmanufactured) and tobacco refuse covered under sub-heading No. 2401.00 Cigars and the Cheroots of Tobacco covered under heading No. 24.02, Cigarettes and Cigarillos of tobacco covered under sub-heading Nos. 2403.11 and 2403.21 and other manufactured tobacco covered under sub-heading Nos. 2404.11, 2404.12, 2404.13, 2404.19, 2404.21, 2404.29, 2404.31, 2404.39, 2404.41, and 2404.50 of the Schedule to the Central Excise Tariff Act 1985. (5 of 1986)
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When levy and collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on account of any exemption or drawback granted under the Act.
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89.
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Toys.
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90.
|
Tractor trailors.
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91.
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Umbrellas of all kinds and spare parts and accessories thereof.
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92.
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Vaccines, Toxoids or Sera.
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93.
|
Water (other than Aerated, Mineral, medicinal or tonic water)
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94.
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Wet dates knows as Khajur or Zahedi or any other name.
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95.
|
(i) Wooden brushes meant for house-hold purposes.
(ii) Articles made from wood that is to say Dhoka, Welan, Bajoth, Patle-potli and tradles.
|
|
96.
|
Wooden handles of Pawarsh and pick-axe.
|
|
97.
|
Wooden frames of Drum, Dholak, Tables, Konga or Bonga.
|
|
98.
|
Woven fabries of wool covered under heading Nos. 51.06, 51.07, 58.01, 58.02, 58.03 and 58.05 of the Schedule to the Central Excise and Tariff Act, 1985 (5 of 1986).
|
When levy all collection of additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (LVIII of 1957) is not exempted on Account of any exemption or drawback granted under the Act.
|
SCHEDULE-II PART-A (See section 7)
Goods, the sale or purchase of which is subject to sales tax or purchase tax and the rates of tax.
Sr.
No.
1
|
Description of goods
2
|
Rate of sales
Tax
3
|
Rate of purchase tax
4
|
1.
|
Coal including coke in all its forms but excluding charcoal.
|
Four paise in the rupee
|
Four paise in the rupee.
|
2.
|
Cotton yarn, but not including cotton yarn waste.
|
Four paise in the rupee
|
Four paise in the rupee.
|
3.
|
Cotton fabries to which entry 24 in Schedule-I does not apply.
|
Four paise in the rupee
|
Four paise in the rupee.
|
4.
|
Crude oil, that is to say, crude petroleum oil and crude oils obtained from bituminous minerals such as the 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,-
(i) decantation,
(ii) de-salting,
(iii)dehydration,
(iv) stabilization in order to normalize the vapour pressure,
(v) elimination of every light fraction with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure,
(vi) the additional of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes.
(vii) any other minor process (including addition of purpoint depressants or flow improvers) which does not change the essential character of the substance.
|
Four paise in the rupee
|
Four paise in the rupee.
|
5.
|
Iron and steel, that is to say,-
(i) pig iron and cast iron including ingot, 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 squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths),
(v) steel structural’s, (angles, joints, channels, tees, sheet pilting sections, Z sections or any other rolled sections),
(vi) sheets, hoops, strips, and skelp, both black and galvanized, hot and cold rolled, plain or corrugated in all qualities in straight lengths and in coil form as rolled and in riveted conditions,
(vii) plates both plain and chequerred in all qualities.
(viii) discs, rings, forgings and steel-caseings,
(ix) tools, alloy and special steel or any of the above categories,
(x) steel melting scrap in all forms including steel skull, turnings and borings,
(xi) steel tubes, both welded and seamless of all diameters and lengths, including tube fittings,
(xii) tin-plates, both hot-dipped and electrolytic and tin free plates,
(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates crossing sleeper and pressed steel sleepers rail-heavy and light crane rails,
(xiv) wheels, tyres, axles and wheel sats,
(xv) wire rods and wire-rolled, drawn, galvanized, aluminized, tinned or coated such as by copper,
(xvi) defectives, rejects, cuttings or end pieces of any of the above categories.
|
Four paise in the rupee.
|
Four paise in the rupee.
|
6.
|
Jute that is to say the fibre extracted from plants belonging to the species corchorons capsularies and corchorus olitorous and the fibre known as ruesta or bimli extracted from plants or the species hibiscus cannapinus and hibiscus sadarifavar altissima (and the fibre known as Sunn or hemp extracted from plants of the species Crotalaria Juncea) whether baled or otherwise.
|
Four paise in the rupee.
|
Four paise in the rupee.
|
7.
|
Rayon or artificial Silk Fabries to which entry 76 in Schedule 1 doe not apply.
|
Four paise in the rupee.
|
Four paise in the rupee.
|
8.
|
Sugar to which entry 86 in Schedule I does not apply.
|
Four paise in the rupee.
|
Four paise in the rupee.
|
9.
|
Tobacco to which entry 88 in Schedule I does not apply.
|
Four paise in the rupee.
|
Four paise in the rupee.
|
10.
|
Woollen fabries to which entry 98 in Schedule I does not apply.
|
Four paise in the rupee.
|
Four paise in the rupee.
|
11.
|
Agricultural machinery and implements (other than implements specified in entry-2 in Schedule 1.)exclusively used in Agricultural operation and spare parts of such machinery and implements.
|
Seven paise in the rupee.
|
Seven paise in the rupee.
|
12.
|
Articles made of gold and of silver both not containing precious stones or pearls whether real, artificial or cultured of a value exceeding one tenth of the value of each such article.
|
One paise in the rupee.
|
One paise in the rupee.
|
13.
|
Artificial silk yarn including artificial silk yarn waste.
|
Two paise in the rupee.
|
Two paise in the rupee.
|
14.
|
Blended fibres, blended yarn, blended fibre waste and blended yarn waste of all varieties.
|
Two paise in the rupee.
|
Two paise in the rupee.
|
15.
|
Bullion and specie.
|
One half paise in the rupee.
|
One half paise in the rupee.
|
16.
|
Butter.
|
Ten paise in the rupee.
|
Ten paise in the rupee.
|
17.
|
Caustic Soda and silicate of soda.
|
Eight paise in the rupee.
|
Eight paise in the rupee.
|
18.
|
Chemical fertilisers.
|
4.80 paise in the rupee.
|
4.80 paise in the rupee.
|
19.
|
Chemical other than those specified in any other entry in this or any other Schedule.
|
Six paise in the rupee
|
Six paise in the rupee.
|
20.
|
Chlorine gas in all forms, oxygen gas, acetylene gas, and argon gas.
|
Seven paise in the rupee.
|
Seven paise in the rupee.
|
21.
|
Cotton waste.
|
Seven paise in the rupee.
|
Seven paise in the rupee.
|
22.
|
Cotton yarn waste.
|
Four paise in the rupee.
|
Four paise in the rupee.
|
23.
|
De-oiled cakes.
|
Five paise in the rupee.
|
Five paise in the rupee.
|
24.
|
Drilling rigs, spare parts and accessories used for oil exploration
|
Six paise in the rupee
|
Six paise in the rupee.
|
25.
|
Dyes.
|
Five paise in the rupee
|
Five paise in the rupee.
|
26.
|
Electric motor and spare parts and accessories thereof.
|
Ten paise in the rupee.
|
Ten paise in the rupee.
|
27.
|
Furnace oil.
|
Twelve paise in the rupee
|
Twelve paise in the rupee.
|
28.
|
Ghee
|
Twelve paise in the rupee.
|
Twelve paise in the rupee.
|
29.
|
Groundnut husks (fotri).
|
Five paise in the rupee.
|
Five paise in the rupee.
|
30.
|
Handloom fabries of all varieties (excluding those fabries to which entries 24, 76 and 98 of Schedule I apply) when sold at a price not less than twenty rupees.
|
Five paise in the rupee.
|
Five paise in the rupee.
|
31.
|
Hosiery goods.-
(i) when sold at a price not exceeding rupees Thirty per article of suit,
(ii) when sold at a price exceeding rupees Thirty per article or suit.
|
One paise in the rupee.
Five paise in the rupee.
|
One paise in the rupee.
Five paise in the rupee.
|
32.
|
Kakavi or Kakab or molasses.
|
Ten paise in the rupee.
|
Ten paise in the rupee.
|
33.
|
(i) Kerosene for domestic use.
(ii) Kerosene for industrial use.
|
3.60 paise in the rupee
Eight paise in the rupee.
|
3.60 paise in the rupee.
Eight paise in the rupee.
|
34.
|
Light diesel oil.
|
Eight paise in the rupee.
|
Eight paise in the rupee.
|
35.
|
Lignite.
|
Twenty one paise in the rupee.
|
Twenty one paise in the rupee.
|
36.
|
Linear Alkyl Benzene (L.A.B)
|
Six paise in the rupee.
|
Six paise in the rupee.
|
37.
|
Low sulphur heavy stock (LSHS)
|
Fifteen paise in the rupee
|
Fifteen paise in the rupee.
|
38.
|
Lubricants.
|
Fourteen paise in the rupee.
|
Fourteen paise in the rupee.
|
39.
|
Machinery used in the manufacture of goods excluding machinery specified in any other entry in this or any other Schedule.
|
Seven paise in the rupee.
|
Seven paise in the rupee.q
|
40.
|
Naptha.
|
Fifteen paise in the rupee.
|
Fifteen paise in the rupee.
|
41.
|
Natural and associated gas (other than inflammable gas supplied in closed containers as specified in entry 116 in this Schedule).
|
Nineteen paise in the rupee.
|
Nineteen paise in the rupee.
|
42.
|
(i) Non-potable liquors, that is,-
(a) rectified spirit,
(b) denatured spirit,
(c) absolute alcohol
(d) any other liquor which the State Government may by notification in Official Gazette, declare to be non-potable for the purposes of this entry.
(ii) methyl alcohol.
|
Nine paise in the rupee
Five paise in the rupee.
|
Nine paise in the rupee
Five paise in the rupee.
|
43.
|
Oil engines.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
44.
|
(A) Packing materials that is to say the following articles-
(i) brown paper, craft paper, butter paper and cello-phone paper.
(ii) cardboard boxes and cartons and divides partitions fitments or parts thereof.
(iii) card board rolls used for winding of ribbons.
(iv) cellulose tapes.
(v) collapsible tubes with or without caps.
(vi) cones made of paper or straw board.
(vii) empty bottles and corks.
(viii) empty tins and empty barrels.
(ix) glass ampoules.
(x) gelatine capsules.
(xi) gum paper tape.
(xii) gunny bags and hessian.
(xiii) paper bags of all kinds.
(xiv) paper labels.
(xv) pasti.
(xvi) polythene packing materials.
(xvii) printed wrappers of paper.
(xviii) reels for winding thread, wire and kasab.
(xix) tetra pack containers.
(xx) tin seals that is, a tin seal called thigdi used for soldering packing materials such as, tins, of oil, ghee and the like.
(xxi) tissue paper.
(xxii) wooden boxes (Khokhas) and in boxes.
(xxiii) wooden frames and wooden rolls, and such other packing materials as the State Government may, by a notification in the Official Gazette, specify for the purpose of this entry.
(B) High Density Poly-Ethylene (H.D.P.E.) woven sacks and polypropylene sacks.
|
Six paise in the rupee
Two paise in the rupee.
|
Six paise in the rupee
Two paise in the rupee.
|
45.
|
Petrochemicals.
|
Twelve paise in the rupee.
|
Twelve paise in the rupee.
|
46.
|
Petroleum products excluding Light Diesel Oil, lubricants, kerosene, solvent oil, furnace oil, liquefied petroleum gas, naphtha, low sulphur heavy stock (LSHS) and motor spirit declared tax free under entry 63 in Schedule I.
|
Twelve paise in the rupee.
|
Twelve paise in the rupee.
|
47.
|
Printing blocks meant for use by printing press.
|
Ten paise in the rupee.
|
Ten paise in the rupee.
|
48.
|
Pure silk fabries (not being silk Khadi to which entry 74 in Schedule I applies, or fabries woven on handloom and sold at a price less than rupees twenty per metre or pile carpets, braids, borders, laces and trimmings).
Explanation:- “Pure” silk fabries means fabries of which the contents (excluding the Jari thread contents) is not less then 60 per cent of pure silk.
|
Two paise in the rupee.
|
Two paise in the rupee.
|
49.
|
(1) Pure silk yarn.
(2) Raw silk and silk yarn including waste thereof.
|
Two paise in the rupee.
Five paise in the rupee.
|
Two paise in the rupee.
Five paise in the rupee.
|
50.
|
Raw wool and wool tops.
|
Two paise in the rupee.
|
Two paise in the rupee.
|
51.
|
Readymade garments and articles (not being garments and articles to which entry 76 in Schedule I applies) prepared from any textile or handloom fabries including those which have been embroidered or otherwise decorated, when sold at a price exceeding hundred rupees per article or suit.
|
Five paise in the rupee
|
Five paise in the rupee.
|
52.
|
(i) Sarees of all kind embroidered or otherwise decorated.
(ii) Fabries of all kinds embroidered or otherwise decorated.
Explanation:- (i) A saree or fabric decorated in the process of its weaving shall not be deemed to be a decorated saree or fabric for the purpose of this entry.
(ii) Merely to tie the ends or to unite the ends by removing weft thread would not be considered decoration.
|
Five paise in the rupee.
Five paise in the rupee.
|
Five paise in the rupee.
Five paise in the rupee.
|
53.
|
Screen printing blocks meant for use in printing fabries.
|
Five paise in the rupee
|
Five paise in the rupee
|
54.
|
Soda ash.
|
Five paise in the rupee.
|
Five paise in the rupee.
|
55.
|
Spare parts and accessories (excluding ball bearings) of machinery which covered by entry 39 of this Schedule.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
56.
|
Staple fibre and staple fibre yarn, terylene fibre and terylene fibre yarn and all other synthetic fibres and synthetic yarns (other than those specified in any other entry in this or any other Schedule) including waste thereof.
|
Two paise in the rupee
|
Two paise in the rupee.
|
57.
|
Starches and maize flour and topica flour.
|
Five paise in the rupee
|
Five paise in the rupee.
|
58.
|
Steam.
|
Five paise in the rupee
|
Five paise in the rupee.
|
59.
|
Thread, twine, string or ropes prepared from any of the following goods or waste thereof,-
(i) cotton yarn,
(ii) artificial silk yarn,
(iii) silk yarn,
(vi) staple fibre yarn, terylene fibre yarn and all other synthetic fibre yarn,
|
Two paise in the rupee
|
Two paise in the rupee.
|
60.
|
Transformers switch gears and switch boards and spare parts and accessories thereof.
|
Five paise in the rupee
|
Five paise in the rupee.
|
61.
|
Vararat and varatadi.
|
Two paise in the rupee
|
Two paise in the rupee.
|
62
|
Wire nails and blue tacks
|
Five paise in the rupee
|
Five paise in the rupee.
|
63
|
Woollen yarn (other than knitting yarn) but including woollen yarn waste.
|
Two paise in the rupee
|
Two paise in the rupee.
|
64.
|
Aeroplanes and spare parts and accessories thereof.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
65.
|
Aerated water and all non alcoholic beverages other than soda water (including fruit juices, squashes, syrups and cordials) when sold in sealed or capsuled or corked bottles or jars.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
66.
|
Agarbatti, padi, dhoop, and hoop-batti.
|
Five paise in the rupee.
|
Five paise in the rupee
|
67.
|
Air conditioning plants.
|
Eighteen pise in the rupee
|
Eighteen paise in the rupee
|
68.
|
Air coolers.
|
Sixteen paise in the rupee
|
Sixteen paise in the rupee.
|
69.
|
Air conditioners.
|
Seventeen paise in the rupee.
|
Seventeen paise in the rupee.
|
70.
|
Arms including rifles, revolvers, pistols and ammunitions there of and spare parts and accessories thereof.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
71.
|
Amehur.
|
Six paise in the rupee
|
Six paise in the rupee
|
72.
|
Bamboo whether whole or split.
|
Seven paise in the rupee.
|
Seven paise in the rupee.
|
73.
|
Betel nuts
|
Six paise in the rupee
|
Six paise in the rupee.
|
74.
|
Bicycles, tricycles, tendem cycles and cycles combination and tyres, tubes and accessories and parts thereof.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
75.
|
Binoculars, telescopes, opera glasses and spare parts and accessories thereof
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
76.
|
Braids, borders, laces and trimmings (excluding those to which entries 24, 76 and 98 of Schedule I apply)
|
Ten paise in the rupee
|
Ten paise in the rupee.
|
77.
|
Bricks and roofing tiles (other than deshi nalia and mangalori nalia)
|
Six paise in the rupee.
|
Six paise in the rupee
|
78.
|
Buckets drums and trunks of G P sheets or C R sheet.
|
Twelve paise in the rupee
|
Twelve paise in the rupee.
|
79.
|
Cakes, pastries and biscuits.
|
Twelve paise in the rupee
|
Twelve paise in the rupee.
|
80.
|
Cement.
|
Fifteen paise in the rupee
|
Fifteen paise in the rupee.
|
81.
|
Articles made of cement, that is to say the articles in the making of which cement is used irrespective o the proportion in which it is used, other than those specified in entry 15A in Schedule I and in entry 101 in Part A in this Schedule.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
82.
|
Chalk humps.
|
Six paise in the rupee.
|
Six paise in the rupee
|
83.
|
Cigarette cases and lighters.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
84.
|
Cinematographic equipments including cameras, projects and sound recording and reproducing equipments, lenses and films required for use therewith and spare parts and accessories there of but excluding films certified by the State Government to be predominantly educational in nature.
|
Fourteen paise in the rupee.
|
Fourteen paise in the rupee.
|
85.
|
(i) Clocks, time pieces and watches and spare parts and accessories thereof.
(ii) Winding wall clocks and winding time pieces and spare parts and accessories thereof.
|
Twelve paise in the rupee.
Four paise in the rupee.
|
Twelve paise in the rupee.
Four paise in the rupee.
|
86.
|
Coal gas (other than that declared tax free under entry 33 in Schedule I or specified in entry 116 in this Schedule).
|
Ten paise in the rupee
|
Ten paise in the rupee.
|
87.
|
(i) Coffee, chicori or tea, in leaf or in powder form
(ii) Instant coffee, instant chicori or instant tea in powder form other than that specified in sub entry (i).
|
Twelve paise in the rupee
Eighteen paise in the rupee
|
Twelve paise in the rupee
Eighteen paise in the rupee.
|
88.
|
Cooked food (excluding ice-cream and Kulfi) and non-alcoholic drinks not containing ice-cream.
(a) When served at one time at a price more than Twenty five rupee per person for consumption at or outside any eating house, restaurant, hotel, refreshment room or boarding establishment which is not a shop or establishment conducted primarily for the sale of sweetmeats, confectionary, cakes, biscuits or pastries;
(b) When served at functions and parties outside any eating house, restaurant, hotel, refreshment room or boarding establishment.
|
Twelve paise in the rupee.
|
Twelve paise in the rupee
|
89.
|
Country liquors, that is all liquors other than foreign liquors manufactured in India and foreign liquor that is potable foreign liquors brought into or manufactured in India including spirit wines and fermented liquors
|
Fifty four paise in the rupee
|
Fifty four paise in the rupee
|
90.
|
Culinary and flavoring essences
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
91.
|
Dentifrices of all kinds excluding tooth powder.
|
Eleven paise in the rupee
|
Eleven paise in the rupee
|
92.
|
Detergents including detergent washing cakes.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
93.
|
Dictaphone and other similar apparatus for recording sound and spare-parts and accessories thereof.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
94.
|
Drugs and medicines (other than those specified in entry 92 in Schedule I and entry 153 in this Schedule).
|
Seven paise in the rupee.
|
Seven paise in the rupee
|
95.
|
Duplicating machines, duplicators, plain paper copiers, photo copiers and such other apparatus used for duplication or copying ribbons plates and stencils used connection therewith.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee.
|
96.
|
Electrical goods,-
(i) Domestic electrical appliances such grinder, mixer, grinder-cum-mixer, juicers, irons, hair dryers, washing machines, heaters, hot-plates, toasters, cooking ranges, ovens, vaccume cleaners, geizers and component, parts and accessories of any of them.
(ii) Electrical fans
(iii) Fluorescent tubes including chokes, starters, fixtures and bulbs.
(iv) Electrical goods and stabilizers (other than those specified in this Schedule) not being machinery used in the manufacture of goods and spare parts and accessories of such machinery.
|
Eighteen paise in the rupee
Fourteen paise in the rupee
Fourteen paise in the rupee
Fifteen paise in the rupee
|
Eighteen paise in the rupee.
Fourteen paise in the rupee
Fourteen paise in the rupee
Fifteen paise in the rupee.
|
97.
|
Electronic Goods.
(A) Electronic cameras, components, parts and accessories thereof.
(B) Electronic home appliances such as electronic grinders, mixers, grinder-cum-mixers, food processors, blenders, juicers, irons, hair dryers, shavers, washing machines, cooking ranges, heaters, hot plates, ovens, vaccume cleaners and components, parts and accessories of any of them.
(C) Electronic watches, components parts and accessories thereof.
(D) All other electronic goods not galling under (A) (B) (C) above including-
(1) Wireless reception instruments such as AM radio/AM/FM radios, car radios and combinations of radio with tape players or record changer.
(2) Television reception instruments such as black and white television sets, colour television sets and television projection equipments, close circuit television and T.V. monitor.
(3) Aerials, antennas for wireless receptions instruments and television reception instruments, TV/Video signal boosters amplifiers.
(4) Sound recording instruments and sound reproducing instruments such as record players record changers, tape recorders and tape players of all types, tape recorded decks, microphones and combinations of these with or without radios.
(5) Electronic music systems and parts of such systems such as amplifiers, graphic equalizers, synthesizers, turners, tape decks, record players, compact dies players, speakers and head phones.
(6) Electronic Public address systems and parts of such as microphones, amplifiers, megaphones, speakers and speaker system of all types.
(7) Video cassette recorders, video cassette players, video cameras, video projectors and combination of any of these instruments.
(8) Electronic audio-visual equipment and electronic projectors.
(9) Electronic games and instruments for playing electronic games.
(10) Electronic clocks, time-pieces and including products incorporating any of these items.
(11) Computers, date entry machine and word processors ad components, parts and accessories thereof and tapes, spools and dises used therewith.
(12) Miscellaneous consumer electronics items such as-
(a) Gas Lighters.
(b) Door-bells and chimers.
(c) Fan Regulators.
(d) Light regulators (Dimmers)
(e) Twilight switches.
(f) Automobile beeper flasher and chimers.
(g) Siren and hailer.
(h) Cooking gas safety alarm.
(i) Remote gas safety alarm.
(j)Starters for tube lights.
(k) Electronic push button telephone instruments which work on Telephone Exchange.
(l) Musical instruments.
(m) Spare parts, accessories and components of the above items.
|
Fifteen paise in the rupee.
Eighteen paise in the rupee.
Twelve paise in the rupee
Four paise in the rupee
|
Fifteen paise in the rupee.
Eighteen paise in the rupee.
Twelve paise in the rupee.
Four paise in the rupee.
|
98.
|
Fishing Nets.
|
One paise in the rupee
|
One paise in the rupee.
|
99.
|
Fire works including matches known as baporia and other substances ordinarily used as fire works.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
100
|
(i) Foodstuff and food provisions of all kinds (including dried fruits and dried vegetables, raw semi cooked, semi-processed or ready to serve foods, marmalades and honey)
(ii) Pickles, sauces, jams, jellies and preserved frunits.
|
Thirteen paise in the rupee
Eight paise in the rupee
|
Thirteen paise in the rupee
Eight paise in the rupee
|
101
|
Floor and wall tiles.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
102
|
Footwear (other than footwear specified in entry 37 in Schedule-I).
|
Thirteen paise in the rupee
|
Thirteen paise in the rupee.
|
103
|
Fur and articles of personal or domestic use made there from.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
104
|
(i) Furniture of all kinds, upholstered furniture and skeletons of any of them except plastic/ P.V.C. moulded furniture and skeletons thereof.
(ii) P.V.C. moulded furniture and skeleton thereof.
|
Seven paise in the rupee
Fourteen paise in the rupee.
|
Seven paise in the rupee.
Fourteen paise in the rupee.
|
105
|
Ganja and bhang.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
106
|
(1) Glassware, glass-crockery, chinaware or articles made of porcelain and glazed earthenware (other than those specified in entry 147 of the Schedule.)
(2) Laboratory glass wares such as glass tubes, jars, test tubes etc.
|
Twelve paise in the rupee
Five paise in the rupee.
|
Twelve paise in the rupee
Five paise in the rupee.
|
107
|
Gold and silver filigree.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
108
|
Goods of incorporal or intangible character, that is to say
(1) Patents
(2) Trade marks
(3) Brand name, and
(4) Import LIcence.
|
Five paise in the rupee
|
Five paise in the rupee.
|
109
|
Ground chalk i.e. chalk in powder form.
|
Six paise in the rupee
|
Six paise in the rupee
|
110
|
Hair combs, hair pins, razor and razor blade, shaving brush shaving soap and shaving stick.
|
Eight paise in the rupee
|
Eight paise in the rupee.
|
111
|
Hair oils.
|
Sixteen paise in the rupee
|
Sixteen paise in the rupee.
|
112
|
Hydrogenated vegetable oils including vanaspati.
|
Seven paise in the rupee
|
Seven paise in the rupee.
|
113
|
Ice.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
114
|
Ice-cream, Kulfi and non-alcoholic drinks containing ice-cream.
|
Fourteen paise in the rupee.
|
Fourteen paise in the rupee.
|
115
|
Imitation jewellary.
|
Five paise in the rupee.
|
Five paise in the rupee.
|
116
|
Inflammable gas (excluding liquefied petroleum gas) and acetylene gas supplied in closed container or tankers.
|
Seventeen paise in the rupee
|
Seventeen paise in the rupee.
|
117
|
Ivory articles other than ivory bangles (chudas and chudis) not ornamented in any manner, sandalwood or black wood or inlaid therewith and ornamental metalware (not being articles specified in entry 12 in this Schedule).
|
Nineteen paise in the rupee.
|
Nineteen paise in the rupee.
|
118
|
(1) Jari thread and embroidery materials of gold, silver and gilded metal including badla, kasab, champa, gota and full thappa.
(2) Jari material i.e. badla, kasab, champa, gota and full thappa not containing gold or silver metal.
|
Seven paise in the rupee
Two paise in the rupee.
|
Seven paise in the rupee
Two paise in the rupee.
|
119
|
Jewellery, (not being articles specified in entry 12 in this Schedule) studded or not studded with precious stone synthetic or artificial precious stones and pearls, real, artificial or cultured.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
120
|
Lifts whether operated by electricity or hydraulic power.
|
Twelve paise in the rupee
|
Twelve paise in the rupee.
|
121
|
Lottery tickets.
|
Four paise in the rupee
|
Four paise in the rupee.
|
122
|
L.P. Gas stoves and their combination with grillers or ovens and spare parts and accessories thereof.
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
123
|
Liquefied petroleum gas.
|
Seventeen paise in the rupee
|
Seventeen paise in the rupee.
|
124
|
(i) Marble, raw marble and its article.
(ii) Marble chips.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
125
|
Mechanical water coolers, refrigerator and deep freezers and components, parts and accessories thereof.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
126
|
Milk powder, whole or skimmed.
|
Five paise in the rupee
|
Five paise in the rupee.
|
127
|
Mosquito repellents.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
128
|
(1) Motor vehicles including motor cars, motor taxi cabs, motorettes, motor omnibuses, motor vans, motor lorries.
(2) Motor cycles, motor cycle combinations, motor scooters, mopeds.
(3) Component parts of motor vehicles specified in sub-entry (1) and (2) and other articles (including batteries) adapted for use as part and accessories of such vehicles, not being such articles as are ordinarily also used otherwise than as such parts and accessories.
(4) Chasis of motor vehicles.
(5) Body which is built on chasis of motor vehicles.
(6) Tyres and tubes for vehicles specified in sub-entry (1) and (2) above.
|
Four paise in the rupee
Four paise in the rupee
Fourteen paise in the rupee
Three paise in the rupee
Fie paise in the rupee
Ten paise in the rupee.
|
Four paise in the rupee
Four paise in the rupee
Fourteen paise in the rupee
Three paise in the rupee
Five paise in the rupee
Ten paise in the rupee.
|
129
|
News print.
|
Seven paise in the rupee
|
Seven paise in the rupee.
|
130
|
Opium.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee.
|
131
|
(i) Paints and varnishes in any form whether ready for use or not.
(ii) Acrylic and plastic emulsion paints.
(iii) All type lacquers.
|
Eighteen paise in the rupee
Eighteen paise in the rupee.
Eighteen paise in the rupee.
|
Eighteen paise in the rupee
Eighteen paise in the rupee.
Eighteen paise in the rupee
|
132
|
Pan Masala
|
Seventeen paise in the rupee
|
Seventeen paise in the rupee
|
133
|
(i) Paper, including straw boards and card boards but excluding paper specified in entry 44 in this Schedule.
(ii) Printed paper.
(iii) Ammonia paper, graph paper, tracing paper.
(iv) Stencil paper.
(v) Art paper, sun-coat, art card, art board, ivory card, chromo coated paper, cheque paper, imitation art paper, bible paper and silver cote art paper.
(vi) Copier paper, that is to say, paper used in paper copier machine.
|
Ten paise in the rupee
Twelve paise in the rupee
Ten paise in the rupee
Twelve paise in the rupee.
Twelve paise in the rupee.
Twelve paise in the rupee.
|
Ten paise in the rupee.
Twelve paise in the rupee
Ten paise in the rupee
Twelve paise in the rupee.
Twelve paise in the rupee
Twelve paise in the rupee
|
134
|
Pepper and other spices.
|
Six paise in the rupee
|
Six paise in the rupee.
|
135
|
(i) Perfumes and their compounds depilatories and cosmetics.
(ii) Natural and synthetic essential oils, and their compounds and aromatic chemicals and their compounds.
|
Nineteen paise in the rupee
Seven paise in the rupee
|
Nineteen paise in the rupee
Seven paise in the rupee
|
136
|
Pesticides and Insecticides.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
137
|
Pile carpets (excluding Shetranji).
|
Eighteen paise in the rupee.
|
Eighteen paise in the rupee
|
138
|
(i) Photographic and other cameras and enlargers, lenses, film and plates required for use there with and spare parts and accessories thereof.
(ii) Rolls and paper used as photographic matorials.
|
Eighteen paise in the rupee
Five paise in the rupee
|
Eighteen paise in the rupee
Five paise in the rupee
|
139
|
Articles made of plastics.
|
Ten paise in the rupee
|
Ten paise in the rupee
|
140
|
(i) Plywood.
(ii) Decorative sheets such as formica, sunmica and others,
(iii) Articles prepared from plywood and decorative sheeds.
|
Fourteen paise in the rupee
Fourteen paise in the rupee
Eighteen paise in the rupee
|
Fourteen paise in the rupee.
Fourteen paise in the rupee
Eighteen paise in the rupee
|
141
|
Pressure lamps, incandescent lanterns and lamps of all kinds and spare parts and accessories of any of these articles.
|
Eleven paise in the rupee
|
Eleven paise in the rupee
|
142
|
(i) Pressure cookers.
(ii) Spare parts and accessories of pressure cookers.
|
One paise in the rupee
Eleven paise in the rupee
|
One paise in the rupee
Eleven paise in the rupee.
|
143
|
Processed chicory roots.
|
Five paise in the rupee
|
Five paise in the rupee
|
144
|
P.V.C. Pipes of all types and their fittings made of P.V.C.
|
Three paise in the rupee
|
Three paise in the ruee
|
145
|
P.V.C. stabilizers and plastisizers.
|
Five paise in the rupee
|
Five paise in the rupee.
|
146
|
Rain coats.
|
Seven paise in the rupee
|
Seven paise in the rupee.
|
147
|
Sanitary ware of all kinds and fittings thereof excluding articles made of cement specified in entry 166 in this Schedule.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
148
|
Shaving creams, hair brush and tooth brust.
|
Eleven paise in the rupee
|
Eleven paise in the rupee.
|
149
|
Sheets, cushions, pillows, mattresses and such other articles made of form rubber or plastic foam or other synthetic foam or of fibre foam or rubberized coir.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee.
|
150
|
Sheets, rods, bars, stabs, blocks, ingots, circles and scrap of non-ferrous metals and alloys and rolled and extrusion products made therefrom.
|
Five paise in the rupee
|
Five paise in the rupee.
|
151
|
Sewing machines not fitted with accessory motor and spare parts and accessories thereof.
|
Five paise in the rupee.
|
Five paise in the rupee.
|
152
|
(i) Spectacles, pair of lenses and frames sold at a price exceeding rupees one hundred per pieces.
(ii) Goggles and glasses and rought blanks.
(iii) Spare parts and accessories of spectacles and spectacle frames.
|
Eights paise in the rupee
Seven paise in the rupee
Seven paise in the rupee.
|
Eight paise in the rupee.
Seven paise in the rupee
Seven paise in the rupee.
|
153
|
Spirituous preparations containing more than 12 percent by volume of alcohol.
|
Twelve paise in the rupee.
|
Twelve paise in the rupee.
|
154
|
Soda water when sold in sealed or capsuled or corked bottles or jars.
|
Ten paise in the rupee
|
Ten paise in the rupee.
|
155
|
Solar energy equipments
|
Four paise in the rupee
|
Four paise in the rupee
|
156
|
Solvent oil.
|
Fourteen paise in the rupee.
|
Fourteen paise in the rupee.
|
157
|
(i) Sound transmitting equipment including telephones, loud-speakers and electrically operated gramophone record changers and spare parts and accessories of such equipments (but excluding apparatus carried on the person and adapted for use as hearing aid).
(ii) Gramophones of every description and component, parts thereof and gramophone records.
|
Eighteen paise in the rupee
Eighteen paise in the rupee
|
Eighteen paise in the rupee.
Eighteen paise in the rupee.
|
158
|
Spare parts and accessories of air conditioning plant air coolers and air conditioners.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
159
|
Spare parts and accessories of oil engines to which entry 43 of this Schedule applies.
|
Seven paise in the rupee
|
Seven paise in the rupee.
|
160
|
Spare parts and accessories of tractors,-
|
Five paise in the rupee
|
Five paise in the rupee.
|
161
|
Spare parts and accessories of water pumps and water pumping set, including sets exclusively for agricultual purpose
|
Five paise in the rupee.
|
Five paise in the rupee
|
162
|
(i) Stationery articles other than those specified in this Scheduled, and coloured pencils.
(ii) Drawing pin, drawing brushes, rubber rings.
|
Twelve paise in the rupee
Ten paise in the rupee
|
Twelve paise in the rupee
Ten paise in the rupee
|
163
|
(i) Stones, rough (unpolished) stones, cut, sized, or polished stones.
(ii) Rhyolite stone and trachyae, stones (Rajual Building Stones).
|
Fourteen paise in the rupee
Five paise in the rupee.
|
Fourteen paise in the rupee
Five paise in the rupee
|
164
|
Stoves of all kinds (other than kerosene stove) and spare parts and accessories.
|
Eight paise in the rupee
|
Eight paise in the rupee.
|
165
|
(i) Suit cases, attaches cases and dispatch cases but excluding steel trunks and school bags made of steel or aluminium.
(ii) School bags made of aluminium.
|
Nineteen paise in the rupee
Seven paise in the rupee.
|
Nineteen paise in the rupee
Seven paise in the rupee.
|
166
|
Suva, dhana and dhana dal.
|
Six paise in the rupee
|
Six paise in the rupee
|
167
|
Sweets and sweetmeats (including shikhand, basudi and doothpak)
|
Eight paise in the rupee
|
Eight paise in the rupee
|
168
|
Table cutlery including knives, forks and spoons.
|
Nineteen paise in the rupee
|
Nineteen paise in the rupee
|
169
|
Taps recorders, cassette recorders, taps decks, tape players, cassettes player (including combination of any of them) with or without wireless reception instruments and magnetic tapes and cassettes for use therewith and components, parts and accessories of any them (excluding electronic goods to which entry-97 applies)
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
170
|
Tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines and spare-parts and accessories of such machines (excluding electronic goods to which entry097 applies)
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
171
|
Teleprinters and components, parts and accessories thereof.
|
Eighteen paise in the rupee
|
Eighteen paise in the rupee
|
172
|
Timber (excluding firewood and specified in entry 33 of Schedule I).
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
173
|
Timber which ahs undergone the process of cutting, sawing, shaping, sizing or hewing.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
174
|
Timru leaves.
|
Seven paise in the rupee
|
Seven paise in the rupee
|
175
|
Toilet, articles, that is to say, all articles used in cleansing or grooming parts of human body, including hair cream, hair tonic shampoo but excluding soaps.
|
Nineteen paise in the rupee
|
Nineteen paise in the rupee
|
176
|
Toilet soaps excluding shampoo.
|
Ten paise in the rupee
|
Ten paise in the rupee
|
177
|
Tooth power.
|
Eight paise in the rupee
|
Eight paise in the rupee
|
178
|
Tractors, power tillers, mini tractors or hand tractors.
|
Two paise in the rupee.
|
Two paise in the rupee.
|
179
|
Tread rubber.
|
Ten paise in the rupee
|
Ten paise in the rupee
|
180
|
Typewriting machines and spare parts and accessories thereof (excluding electronics goods to which entry 97 applies).
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee
|
181
|
Tyres of trailor of tractor.
|
Eight paise in the rupee
|
Eight paise in the rupee.
|
182
|
(i) Utensils made of stainless steel.
(ii) Utensils made of copper, brass and handmade utensils of bell metals.
(iii) Utensils of aluminium.
(iv) Utensils made of other metals and articles made of stainless steel
|
One paise in the rupee
One paise in the rupee
One paise in the rupee
Seven paise in the rupee.
|
One paise in the rupee
One paise in the rupee
One paise in the rupee
Seven paise in the rupee.
|
183
|
Vaccum flasks of all kinds including there moses
|
Twelve paise in the rupee
|
Twelve paise in the rupee
|
184
|
Variali (Aniseeds), and Khas Khas (Red Poppy seeds)
|
Six paise in the rupee
|
Six paise in the rupee
|
185
|
(i) Vegetable non-essential oil other than hydrogenated Vegetable oil.
(ii) Edible oils
(iii) Washed cotton-seed oils.
|
Five paise in the rupee
Four paise in the rupee
Six paise in the rupee.
|
Five paise in the rupee
Four paise in the rupee.
Six paise in the rupee.
|
186
|
Vessels of every description to be used for playing on water.
|
Four paise in the rupee
|
Four paise in the rupee
|
187
|
Vitaminised infant milkfood sold in sealed containers.
|
Five paise in the rupee
|
Five paise in the rupee
|
188
|
Washing soaps excluding detergent washing cakes.
|
Five paise in the rupee
|
Five paise in the rupee
|
189
|
Water proof canvas.
|
Five paise in the rupee
|
Five paise in the rupee
|
190
|
Water pumps and water pumping sets including those used exclusively for agricultural purposes.
|
Five paise in the rupee
|
Five paise in the rupee
|
191
|
Weighing machines of all kinds, appliances, instruments, scales, tubes and system used for weighing, except ordinary weighing scales locally known as Taraju or Tagadi.
|
Fourteen paise in the rupee
|
Fourteen paise in the rupee.
|
192
|
(i) Wireless reception instruments (excluding one or two band radio) and apparatus and radio, gramophones and electrical valves batteries transmitters, accumulators, amplifiers and loudspeakers required for use therewith and spare parts and accessories of such wireless instruments apparatus and radio gramophones.
(ii) One or two band radio.
|
Eighteen paise in the rupee
Fourteen paise in the rupee
|
Eighteen paise in the rupee
Fourteen paise in the rupee.
|
193
|
‘X’ Ray apparatus and films, plates and other equipments required for use therewith and spare parts and accessories thereof.
|
Seven paise in the rupee
|
Seven paise in the rupee.
|
194
|
Zine hydroxide.
|
Four paise in the rupee
|
Four paise in the rupee.
|
195
|
All goods other than those specified from time to time in section 19-A, 19-B and 19-C and in Schedule-I and Part-B of Schedule-II, and in the preceding entries.
|
Fourteen paise in the rupee.
|
Fourteen paise in the rupee.
|
SCHEDULE –II, PART-B
(See section 8)
Goods, the sale or purchase of which is subject to general sales tax or purchase tax and the rates of tax.
Sr.
No.
1
|
Description of goods
2
|
Rate of General sales
Tax
3
|
Rate of purchase tax
4
|
1.
|
Cotton, that is to say, all kinds of cotton (indigenous or imported), in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste.
|
Four paise in the rupee
|
Four paise in the rupee.
|
2.
|
Hides and skins, whether in a raw or dressed state.
|
Four paise in the rupee
|
Four paise in the rupee
|
3.
|
Isabgul
|
Five paise in the rupee
|
Five paise in the rupee.
|
4.
|
Jira, (Cumin seeds), methi (fenugru seeds), ajma (ajwa), Kalingada seeds and asalia.
|
Five paise in the rupee
|
Five paise in the rupee.
|
SCHEDULE –III
(See section 3A)
Goods, the transfer of the right to use, which is subject to sales tax
Sr. No.
1
|
Description of goods
2
|
1.
|
Air-conditioning plant.
|
2.
|
Cinematographic and photographic equipment an appliance including studio equipment, camera, projectors, enlarging lenses.
|
3.
|
Cinematographic film.
|
4.
|
Computers.
|
5.
|
Electric fans.
|
6.
|
Electrical goods.
|
7.
|
Furniture.
|
8.
|
Plant and Machinery.
|
9.
|
Refrigerators.
|
10.
|
Samiyana.
|
11.
|
Sewing machines.
|
12.
|
Surgical equipments and machinery.
|
13.
|
Typewriters.
|
14.
|
Television, Video Cassette Recorders, Video Cassette Players.
|
15.
|
Utensils.
|
16.
|
X-Ray Machines.”
|
|
