GST (Goods and Service Tax) rates from July 1

Description of goods Rate
1 Bullions. 1%
2 Gold and silver ornaments. 1%
3 Precious stones. 1%
4 Canteen Sales Department (CSD) 1%
SCHEDULE – IV
[See section 12(4)(c)] Goods Taxable at 4 per centum
Description of goods Rate
1 Agar, Dalchini & cloves. 4%
2 Agate. 4%
3 Agricultural implements not operated manually or not driven by animal. 4%
4 Aluminium utensils and enameled utensils. 4%
5 Animal Hair, raw hide, skin and wool. 4%
6 Arecanut powder. 4%
7 Article made of rolled gold and imitation gold. 4%
8 Atukulu. 4%
9 Bamboo, Thatch and Cane. 4%
10 Bamboo matting. 4%
11 Bangles made of precious metal. 4%
12 Bearings. 4%
13 Bed sheet, pillow cover, blanket and other made-ups. 4%
14 Beedi leaves. 4%
15 Beltings. 4%
16 Betelnut including supari. 4%
17 Bicycles, tricycles, cycle rickshaws & parts including tyres and tubes. 4%
18 Bio-fertilizers and Micronutrients, also plant growth promoters and regulators, herbicides,
rodenticide etc.
4%
19 Bio-mass briquettes. 4%
20 Bone meal. 4%
21 Bones of animals, birds, reptiles & fishes. 4%
22 Branded Bread. 4%
23 Bricks of all kinds, including fly ash bricks, refractory bricks & asphaltic roofing earthen tiles. 4%
24 Buckets made of iron and steel, aluminum, plastic or other materials (except precious materials). 4%
25 Bukhari. 4%
26 Bulk drugs 4%
27 Candles. 4%
28 Capital goods other than non creditable items mentioned in schedule VII. 4%
29 Castings. 4%
30 Centrifugal & monobolic & submersible pumps & parts thereof. 4%
31 Chemical fertilizers, pesticides, weedicides, insecticides. 4%
32 Clay including fire clay, fine china clay and ball clay. 4%
33 Coal tar. 4%
34 Coconut fibre. 4%
35 Coconut in shell & separated kernel of coconut other than copra. 4%
36 Coffee beans & seeds, cocoa pod, & chicory. 4%
37 Coir & Coir products excluding coir mattresses. 4%
38 Combs. 4%
39 Communications equipments of all types, such as, private branch exchange (PBX) & Electrical
Private Automatic Branch.
4%
40 Computer stationeries. 4%
41 Cottage cheese. 4%
42 Cotton & cotton waste. 4%
43 Crucibles . 4%
44 Cups and glasses of paper and plastics. 4%
45 Declared goods as specified in section 14 of the Central Sales Tax Act, 1956, other than goods
specified in Schedule-I .
4%
46 Drugs and medicines including syringes and dressings. 4%
47 Medicated ointments produced under drugs licence, light liquid paraffin of IP grade. 4%
48 Edible Oil of all varieties. 4%
49 Electrodes. 4%
50 Embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabki, chumki, gota sitara, naqsi,
kora, glass bead, badla.
4%
51 Exchange (EPABX) etc.
52 Exercise book, graph book, & laboratory note book, scale, colour box, painting box, drawing book
and mathematical instruments.
4%
53 Feeding bottle, nipples. 4%
54 Ferrous & non- ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of
those.
4%
55 Fibres of all types & fibre waste. 4%
56 Fly ash. 4%
57 Fried and roasted gram. 4%
58 Gabba. 4%
59 Hand pumps & spare parts. 4%
60 Handmade safety matches. 4%
61 Havan samagri including dhoop, agarbatti, sambrani or lobhana. 4%
62 Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. 4%
63 Hing (Asafoetida). 4%
64 Honey. 4%
65 Hosepipes and fittings thereof. 4%
66 Hosiery goods. 4%
67 I.T. products including computers, telephones, cell phones, DVD and CD & parts thereof, teleprinter
& wireless equipment and parts thereof.
4%
68 Ice. 4%
69 Imitation jewellery. 4%
70 Incense sticks commonly known as agarbati, dhupkathi, or dhupbati.. 4%
71 Industrial cables inccluding High voltage cables, XLPE Cables, jelly filled cables, optical fibres. 4%
72 Insulators. 4%
73 Intangible goods of all types, like copyright, patent, rep. license etc. 4%
74 Kangri. 4%
75 Kattha. 4%
76 Kerosene lamp/lantern, petromax, glass chimney. 4%
77 Khansari. 4%
78 Khoya/Khoa. 4%
79 Knitting wool. 4%
80 Kuttoo atta. 4%
81 Leaf plates and cups-pressed or stitched. 4%
82 Lignite. 4%
83 Lime, limestone, clinker and dolomite. 4%
84 Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate. 4%
85 Loi. 4%
86 Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola
mathi, madurkathi or cyperus.
4%
87 Mat sticks & reed obtainable from Cyperus Kathi, mutha or Cyperus Malaccensis. 4%
88 Medical equipment/devices and implants. 4%
89 Metal castings of all types. 4%
90 Misri, Patasha as part of prasad. 4%
91 Hawaii chappals & straps thereof. 4%
92 Murmuralu, pelalu, atukulu. 4%
93 Napa slabs and Shahabad stones. 4%
94 Newars. 4%
95 Non-hatchable eggs. 4%
96 Non-mechanised boats used by fisherman for fishing. 4%
97 Nuts, bolts, screws and fasteners. 4%
98 Oil Cake. 4%
99 Oil seeds. 4%
100 Onion, garlic and ginger. 4%
101 Ores and minerals. 4%
102 Other goods of all types of local importance not notified by states as tax-free goods. 4%
103 Packing materials of all kinds. 4%
104 Panchamritam, namakatti, vibhuti. 4%
105 Paper and newsprint. 4%
106 Paper and paper board. 4%
107 Pattu. 4%
108 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC etc including fittings. 4%
109 Plastic footwear. 4%
110 Plastic granules, plastic powder and master batches. 4%
111 Porridge. 4%
112 Printed materials including diary, calendar etc. 4%
113 Printing ink including toner and cartridges. 4%
114 Processed meat, poultry and fish. 4%
115 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched
rice, commonly known as Khoi.
4%
116 Pulp of bamboo, wood and Reeds. 4%
117 Quandakari. 4%
118 Railway wagons, engines, coaches and parts thereof. 4%
119 Rattan, reed . 4%
120 Readymade garments. 4%
121 Refractory monolithic. 4%
122 Renewable energy devices & spare parts. 4%
123 River sand and grit, gravel, boulders and stone chips. 4%
124 Sabai grass and rope. 4%
125 Safety matches. 4%
126 Satu 4%
127 Sewing machine, its parts and accessories. 4%
128 Ship and other water vessels. 4%
129 Silk fabrics excluding handloom silks unless covered by AED. 4%
130 Singhada. 4%
131 Sirali, bageshi, baroo, date leaves, baskets, handmade sooma & germa, made only of bamboo. 4%
132 Skimmed milk powder and UHT milk. 4%
133 Solvent oils other than organic solvent oil. 4%
134 Spectacles, parts & components thereof, contact lens & lens cleaner. 4%
135 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies. 4%
136 Sports goods excluding apparels and footwear. 4%
137 Stainless steel sheets. 4%
138 Starch. 4%
139 Sewing thread. 4%
140 Takhti. 4%
141 Tamarind. 4%
142 Tea leaves. 4%
143 Tobacco and its products. 4%
144 Tools. 4%
145 Toys excluding electronic toys. 4%
146 Tractors, threshers, harvesters & attachments & parts thereof. 4%
147 Transmission towers. 4%
148 Umbrella except garden umbrella. 4%
149 Utensils of all kinds, including pressure cookers/pans except utensils made of precious metals. 4%
150 Used and unserviceable goods and stores of all kinds. 4%
151 Vanaspati ghee ( Hydrogenated Vegetable Oil ). 4%
152 Vegetable oil including gingili oil and bran oil. 4%
153 Wet dates. 4%
154 Willow wicker. 4%
155 Wooden crates. 4%
156 Works contract on printing works. 4%
157 Writing instruments, ink, geometry boxes, colour boxes, crayons and pencil sharpeners. 4%
158 Yarn of all kinds, other than cotton & silk yarn in hank. 4%
159 Animal (including fish) fats, oils, crude, refined or purified. 4%
160 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated,
sulphonated, nitrated nitrosated.
4%
161 Acrylic polymers in primary forms. 4%
162 Activated carbon, activated natural mineral products, animal black, including spend animal black.. 4%
163 Aerials, antennas and parts. 4%
164 Aldehydes whether or not with oxygen function, cyclic polymers of aldehydes, paraformaldehyde. 4%
165 Alkali or alkaline earth metals, rare earth metals, scandium and yttrium, whether or not intermixed or
interalloyd, mercury.
4%
166 Aluminum hydroxide. 4%
167 Aluminum ores and concentrates. 4%
168 Amine-function  compounds. 4%
169 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms. 4%
170 Ammonia, anhydrous or aqueous solution. 4%
171 Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in
vacuum or in inert gas.
4%
172 Articles for packing of goods of plastics, namely boxes, cases, crates, containers, carboy, bottles,
jerry cans & stoppers, lids, caps.
4%
173 Artificial graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon
in the form of paste.
4%
174 Benzole. 4%
175 Bitumen. 4%
176 Borates, peroxoborates (perborates). 4%
177 Butadiene. 4%
178 Calcium carbides. 4%
179 Carbon (carbon blacks & and other forms of carbon not elsewhere specified or included). 4%
180 Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing
ammonium carbamate.
4%
181 Carboxyamide-function compounds including saccharin and its salts and amine function
compounds.
4%
182 Carboxyamide-function compounds, amide-function compounds of carbonic acid. 4%
183 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and
peroxacid, their halogenated.
4%
184 Carboys, bottles, jars, phials of glass, of a kind used for the packing goods, stoppers, lids and other
closures, of glass.
4%
185 Cartons, Boxes (including flattened or folded cartons), boxes (including flattened or folded boxes),
cases, bags, packing container.
4%
186 Casein, caseinates and other case in derivatives, casein glues. 4%
187 Cathode ray oscilloscopes, Spectrum analysers, Signal analysers. 4%
188 Cellulose and its chemical derivatives & cellulose ethers, not elsewhere specified in primary forms. 4%
189 Chemical elements doped for use in electronics in the form of discs, wafers or similar forms,
chemical compounds doped for use.
4%
190 Chlorates and perchlorates, bromates and perbromates, iodates and priodates. 4%
191 Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and
iodide oxides.
4%
192 Chromium ores and concentrates. 4%
193 Chromium oxides and hydroxides. 4%
194 Cobalt ores and concentrates. 4%
195 Cobalt oxides and hydroxides. 4%
196 Colour lakes preparations based on colour lakes as specified in Note 3. of chapter 32. 4%
197 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black)
as specified in Note 2.
4%
198 Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip, other than
unvulcanized rubber. No.40.06.
4%
199 Compounds, inorganic or organic of rare earth metals, of yttrium or of scandium or of mixtures of
these metals.
4%
200 Computer systems and peripherals, electronic diaries. 4%
201 Copper ores and concentrates. 4%
202 Copper sulphates. 4%
203 Creosole oils. 4%
204 Cyanides, cyanide oxides and complex cyanides. 4%
205 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 4%
206 Cyclic  hydrocarbons. 4%
207 DATA/Graphic Display tubes, other than Picture tubes and parts. 4%
208 DC Micromotors, stepper motors of 37.5 watts. 4%
209 Denatured ethyl alcohol of any strength. 4%
210 Diazo-. Azo- or Azoxy-compounds. 4%
211 Di-Ethylene glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol, Ethylene Glycol, Heavy Ethylene
Glycol .
4%
212 Diodes, transistors & semi-conductor devices. 4%
213 Diphosphorus pentaoxide, phosphoric acid and polyphosphoric acids. 4%
214 Dithionites and sulphoxylates. 4%
215 Electrical apparatus for line telephony or line telegraphy. 4%
216 Electrical  calculators. 4%
217 Electrical capacitors, fixed, variable and parts. 4%
218 Electrical resistors. 4%
219 Electronic Integrated Circuits and Micro-assemblies. 4%
220 Enzymes, prepared enzymes not elsewhere specified or included. 4%
221 Esters of other inorganic acids (excluding ester of hydrogen halides) and their salts, their
halogenated, sulphonated, nitrated.
4%
222 Ethers, ether-alcoholsperoxides, either-peroxides, ketone peroxides (whether or not chemically
defined) & their halogenated.
4%
223 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and their derivatives. 4%
224 Ethylene oxide. 4%
225 Ethylene, propylene. 4%
226 Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a three membered ring and their
halogenated sulphonated.
4%
227 Finishing agents, dry carriers to accelerate the dyeing or fixing of due-staffs and other products &
preparations, textile, papers.
4%
228 Flexible plain films. 4%
229 Flurides, fluorosilicates, flouroaluminates and other complex flurine salts. 4%
230 Flurine, chlorine, bromine and iodine. 4%
231 Fulminates, cyanates and thiocyanates. 4%
232 Glass frit and other glass in the form of powder, granules or flakes. 4%
233 Glycerol, crude, glycerol waters and glycerol lyes. 4%
234 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives. 4%
235 Granulated slag (slag sand) from manufacture of iron and steel. 4%
236 Halides and halide oxides of non-metals. 4%
237 Halogenated derivatives of hydrocarbons. 4%
238 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No.29.12. 4%
239 HDPE. 4%
240 Heterocyclic compounds with nitrogen heteroatom(s) only. 4%
241 Heterocyclic compounds with oxygen heteroatom(s) only. 4%
242 Hydrazine & hydroxylamine and their inorganic salts other inorganic bases, other metal oxides,
hydroxides and peroxides.
4%
243 Hydrogen chloride (hydrochloric acid), chlorosulphuric acid. 4%
244 Hydrogen, rare gases & and other non-metals. 4%
245 Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of strontium or barium. 4%
246 Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols. 4%
247 Ion-exchangers based on polymers, of heading Nos.39.01 or 49.13 in primary forms. 4%
248 Iron oxides and hydroxides. 4%
249 Isotopes other than those of heading No.28.44 and compounds, inorganic or organic of such
isotopes.
4%
250 IT software or any media. 4%
251 LCD Panels, LED panels and parts. 4%
252 Lead ores and concentrates. 4%
253 Liquid Crystal devices, flat panel display devices and parts. 4%
254 Liquid glucose (non-medical). 4%
255 LLDPE/LDPE. 4%
256 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a
manganese content of 20%.
4%
257 Manganese oxides. 4%
258 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp & pulps of other fibrous
cellulosic materials.
4%
259 Methanol. 4%
260 Microphones, multimedia speakers, headphones etc. 4%
261 Mixed alkylbenzenes & mixed alkylnapthalenes, other those of heading No.27.07 or 29.02. 4%
262 Molybdenum ores and concentrates. 4%
263 Naphthalene. 4%
264 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened
proteins, chemicals).
4%
265 Natural rubber, batala, gutta pecha, guayule, chicle and similar natural gums, in primary forms or in
plates, sheets or strips.
4%
266 Nickel ores and concentrates. 4%
267 Niobium, tantalum, vanadium or zirconium ores and concentrates. 4%
268 Nitric acid, sulphonitric acid. 4%
269 Nitrile-functon compounds. 4%
270 Nitrites, nitrates. 4%
271 Normal paraffin. 4%
272 Nucleic acids and their salts, other heterocyclic compounds. 4%
273 Optical fibre and optical fibre bundles, cables. 4%
274 Optical fibre cables. 4%
275 Organic derivatives of hydrazine or of hydroxylamine. 4%
276 Organic-sulphur compounds. 4%
277 Other ores and concentrates. 4%
278 Oxides of boron, boric acids. 4%
279 Oxygen-function   amino-compounds. 4%
280 Paper printed labels, paperboard printed labels. 4%
281 Paper-self adhesive tape and printed wrappers used for packing. 4%
282 Partially oriented yarn, polyester texurised yarn and waste thereof.. 4%
283 Parts and accessories of HSN 84.69,84.70 & 84.71. 4%
284 Parts of HSN 85.01. 4%
285 Permanent magnets and articles. 4%
286 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other
products in Note 3.
4%
287 Phenols. 4%
288 Phosphides, whether or not chemically defined excluding ferrophosphorus. 4%
289 Phosphinates (hyphosphites), phosphonates (phospgpites) and polyphosphates. 4%
290 Phosphoric ester and their salts, including lactophosphates, their halogenated, sulphonated, nitrated
or nitrosated derivatives.
4%
291 Polyacetals, other polyethers and epoxy resin, in primary forms, polycarbonates, alkyl resins,
polyalkylesters & polyesters.
4%
292 Polyamides in primary forms. 4%
293 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated,
sulphonated, nitrated derivatives.
4%
294 Polyester fibre waste. 4%
295 Polyester staple fibre & polyester staple fibre fill. 4%
296 Polyethylene Terephthalate chips. 4%
297 Polymers of propylene in primary forms. 4%
298 Potassium dischromate. 4%
299 Precious metal ores and concentrates. 4%
300 Prepared driers. 4%
301 Prepared rubber accelerators, compound plasticizers for rubber or plastics, not elsewhere specified
or included anti-oxidizing .
4%
302 Prepared unrecorded media for sound recording. 4%
303 Printed circuits. 4%
304 Printing ink whether concentrated or solid. 4%
305 PVC. 4%
306 Quaternary ammonium salts and hydroxides, lecithins and other phosphoaminolipids. 4%
307 Radio communication receivers, radio Pagers. 4%
308 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and
isotopes) & compounds.
4%
309 Reaction initiators, reaction accelerators and catalytic preparations not elsewhere specified or
included.
4%
310 Reclaimed rubber, in primary forms or in plates, sheets or strips. 4%
311 Reducers and blanket wash/roller wash used in the printing industry. 4%
312 Residual lyes from manufacture of wood pulp whether or not concentrated, desugared or chemically
treated, including lignin sulphonate.
4%
313 Retarders used in the printing industry. 4%
314 Rosin & resin acids and derivatives, thereof, rosin spirit and rosin oils. 4%
315 Sacks and bags, of a kind used for packing of goods of jute, or of other textile bast fibres of heading
No.53.03.
4%
316 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids,
their halogenated, sulphonated.
4%
317 Self-adhesive plates, sheets, film, strip of plastics whether or not in rolls. 4%
318 Signal generators and parts. 4%
319 Silicons in primary forms. 4%
320 Sodium dischromate. 4%
321 Sodium hydroxide (caustic soda), potassium hydroxide(caustic potash) peroxides of sodium or
potassium.
4%
322 Stoppers, caps and lids ( including crown corks, screw caps and pouring stopper) capsules for
bottles, threaded bungs, seals.
4%
323 Sulphides of non-metals, commercial phosphorus trisulphide. 4%
324 Sulphides, polysulphides. 4%
325 Sulphites, thiosulphates. 4%
326 Sulphonated, nitrated or nitrosalted derivatives of hydrocarbons whether or not halogenated. 4%
327 Sulphur, sublimed or precipitated, colloidal sulphur. 4%
328 Sulphuric acid and anhydrides thereof Oleum. 4%
329 Suphonamides. 4%
330 Switches, connectors, relays for up to 5 amps. 4%
331 Synthetic organic colouring matter whether or not chemically defined, preparations based on
synthetic organic colouring Note 2.
4%
332 Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether
or not containing natural.
4%
333 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strips, mixtures
of any products.
4%
334 Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives.. 4%
335 Telephone answering machines. 4%
336 Tin ores and concentrates. 4%
337 Titanium ores and concentrates. 4%
338 Titanium oxides. 4%
339 Toluole. 4%
340 Transmission apparatus other than apparatus for radio or T.V. broadcasting. 4%
341 Tungsten ores and concentrates. 4%
342 Uninterrupted power supply. 4%
343 Unsaturated acyclic monocarboxylic acids, cyclic mono-carboxylic, their anhydrides, halides,
peroxides and peroxyacids.
4%
344 Uranium or thorium ores and concentrates. 4%
345 Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other
derivatives.
4%
346 Vegetable waxes (other than triglycerides), bees wax, other insect waxes and supermaceti, whether
or not refined or coloured.
4%
347 Wood tar, wood tar oils wood creosote, wood naptha, vegetable pitch, brewer pitch and similar
preparations based on resin acid.
4%
348 Word processing machines, electronic typewriters. 4%
349 Xylole. 4%
350 Zinc ores and concentrates. 4%
SCHEDULE – V
[See section 12(4)(d)] Goods Taxable at 12.5 per centum
Description of goods. Rate
1 Abrasives including grinding stones, abrasive sheets, wheels, sections, sand paper, emery paper,
emery cloth, emery powder, emery paste, water paper and the like.
12 . 5%
2 Absolute alcohol, methyl alcohol, rectified spirit, neutral spirit and denatured spirit. 12 . 5%
3 Adhesive of all kinds including gum, glue, adhesive solution, gum paste, lapping compound, liquid M seal epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes and
resin other than those specified elsewhere in this schedule or in any other schedule.
12 . 5%
4 Advertisement  hoarding. 12 . 5%
5 Aeroplanes and other aircrafts including helicopters and all kinds of parachutes, dirigibles, all kinds of gliders, all types of flying machines, aircrafts launching gear, parts and accessories thereof. 12 . 5%
6 (i) Air conditioning plants, air conditioners and other air conditiong appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments, (ii) refrigeration plants, & all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee coolers, walk-in-coolers; (iii) Cold storage plants and equipments including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments; (iv) Water cooler-cum heater units; (v) parts & accessories of items (i) to
(iv) above.
12 . 5%
7 Air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour. 12 . 5%
8 Anti-bed sore made of PVC, rubber or other materials 12 . 5%
9 Apparatus for making coffee under pressure, commonly known as espresso. 12 . 5%
10 Arms, ammunitions and explosives of all kinds (i) rifles, pistols & bayonets, truncheons and ammunitions used therewith (ii) hand grenades; (iii) air guns, air rifles and pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like. 12 . 5%
11 Articles & other goods of aluminium, brass, bronze, copper, cadmium, lead and zinc other than
specified in any other schedule.
12 . 5%
12 Articles made from all kinds and all forms of plastic including articles made of polythene, polyvinyl chloride, poly propylene, polyesterene and the like materials, but excluding those specified in any
other schedule.
12 . 5%
13 Articles made of ivory, horn, coconut shell, straw, bamboo, cane, rosewood, sandalwood and other woods other than those specifically included in any other entry in this schedule. 12 . 5%
14 Articles, equipments for gymnastics and health fitness equipments. 12 . 5%
15 Asafetida including compounded asafetida. 12 . 5%
16 Asbestos sheets and products, cement products including products in combination with other
materials not elsewhere mentioned in this schedule.
12 . 5%
17 Asphaltic roofing. 12 . 5%
18 Baby & adult diapers. 12 . 5%
19 Bakery products including biscuits of all varieties, cakes, pastries, pizza-breads, other than those
specified in any other schedule.
12 . 5%
20 Baking powder, bread improver, cake gel, vinegar, wheat gluten and edible gelatin used for
confectionery and ice creams.
12 . 5%
21 Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts & accessories thereof
including zinc calots and carbon rods.
12 . 5%
22 Binoculars, monocular, opera glasses, optical telescope, astronomical instruments, microscopes. 12 . 5%
23 Bleaching powder of all varieties and descriptions. 12 . 5%
24 Boards such as planner boards, graph boards, writing boards, white mark ceramic steel, dry wipe
boards.
12 . 5%
25 Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like, and
parts & accessories thereof.
12 . 5%
26 Cables of all types, other than those specifically included in this schedule or in any other schedule. 12 . 5%
27 Casurina, Eucalyptus timber. 12 . 5%
28 Cement including white cement and their substitutes . 12 . 5%
29 Chinaware, porcelain ware and stoneware articles. 12 . 5%
30 Cigar cases and cigarette cases, pipe holders, tobacco pipes, cigarette filters and hookah. 12 . 5%
31 Cinematographic equipments, including video cameras, projectors, overhead projectors, enlargers, plates and cloth required for use therewith, sound recording and reproducing equipments, parts & accessories thereof and lenses, exposed films, film strips, arc or cinema carbons, cinema slides,
paper, paper boards required for use therewith.
12 . 5%
32 Citronella oil 12 . 5%
33 Clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, pokers, office files of all
kinds, paper cutter, black board, black board dusters.
12 . 5%
34 Coconut products (other than sweets & confectionery and those specifically included under any
other item in this schedule).
12 . 5%
35 Coffee powder including French coffee. 12 . 5%
36 Collapsible gates, rolling shutters whether operated manually, mechanically or electronically and
their parts and grills made of iron and steels.
12 . 5%
37 Conduit pipes and its fittings. 12 . 5%
38 Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi
& frozen confectionery, frozen desert, chewing gum and the like.
12 . 5%
39 Cooked food including beverages other than liquor, served in, or supplied from, any-(a) hotel, (b)
restaurant, (c) refreshment room, (d) club or (e) eating house.
12 . 5%
40 Cooking gas other than LPG . 12 . 5%
41 Cosmetics & toilet articles that is to say,- Talcum powder, prickly heat powder, similar medicated body powder, shampoo of all varieties and forms, hair and body cleaning powder of all kinds, sandalwood oil, ramachom oil, cinamom oil, perfumes, scents, snow & cream, eau-de-cologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturizers, make-up articles (not including talcum powder) complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishes and varnishes, polish removers, eye liners, eye lashes
and body deodorants.
12 . 5%
42 Cushion, mattresses, pillows, seat cover and other articles made wholly or partly of artificial or
synthetic resin or plastic foam or rubber foam.
12 . 5%
43 Deccan hemp products other than deccan hemp fibre 12 . 5%
44 Detergents whether cake, liquid or powder, toilet soap, washing soap, laundry brighteners, abir,
blue, stainbusters, stain removers and all kinds of cleaning powder and liquids.
12 . 5%
45 Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient. 12 . 5%
46 Diesel locomotive and parts & accessories thereof. 12 . 5%
47 Doors, windows, ventilators, partitions, stands, ladders, etc. made of any materials. 12 . 5%
48 Dry fruits, nuts and kernel such as almond, pista, dry grapes, figs, apricots, walnut, cashew kernel
other than those specified elsewhere in this schedule .
12 . 5%
49 Duplicating machines, photo copying machines, reprographic copiers including roneomachines, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies,
parts & accessories thereof, ribbons, plates used therewith.
12 . 5%
50 Electric motor, spare parts and accessories. 12 . 5%
51 Electrical domestic and commercial appliances including-food processors like grinder, ovens, frying pans, roti- maker, rice maker, rice cooker, deep fat frier, curd maker, hot food cabinet, water heater including immersion heater, electric kettle, electric knife, cooking ranges, washing machine, dish washer, electric iron, electric hair drier, electric hair removre, shavers, electric time switches, mechanical timers, vacuum cleaner, water purifier, drier, coffee roasting appliances, floor polishers, massage apparatus, sharpeners, vending machines other than those specifically included under any
other entry in this schedule or in any other schedule.
12 . 5%
52 Electrical goods of all kinds in the generation, transmission, distribution or in connection with the consumption of electricity, including all kinds of transformers, inverters, voltage stabilizers, wires and cables, holders, plugs, sockets,switches,capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, penal boards, distribution boards, electrical relays, single phasing preventors, wooden plugs, lightning arrestors, electrical earthenware and porcelainware, circuit breakers, starters, chokes, power supply indicators, winding wires and strips, joining materials, heating elements, general lighting system(GLS) lamps, bulbs, tubes, light fittings, chandeliers and their shades, fans, air circulators, protectors, stands, fixtures, fittings, battens, brackets, sound Or visual signaling apparatus as bells, sirens, indicator panels, burglar or fire alarms other that those
specifically included.
12 . 5%
53 Electronic goods (i) electronic systems, instruments, apparatus and appliances including television, audio & video cassette tape recorder, compact disc writer, audio & video cassettes, audio & video magnetic tapes and DCs, video cassette players, automatic teller machines, music system, amplifier, graphic equalizer, synthesizer, tuner, tape deck, record player, record changer, compact disc player, speaker, sales register, (ii) components, spare parts and accessories thereof including cathode ray tube, electronic wires, sleeves, casings, cappings, cables, switches, plugs, holders, jacks, connectors, chokes, starters, relays, fuses, head cleaners and lubricants of all kinds other
than those specifically included in any other entry in this schedule or in any other schedule.
12 . 5%
54 Electroplated nickel, chromium silver or german silver goods. 12 . 5%
55 Empty gas cylinders. 12 . 5%
56 Fax machines and their parts and accessories. 12 . 5%
57 Fibreglass sheets and articles made of fibreglass other than those specifically included in this
schedule or in any other schedule.
12 . 5%
58 Fire fighting equipments and devices. 12 . 5%
59 Fire works including coloured matches. 12 . 5%
60 Floor and wall tiles of all varieties (i) Ceramic tiles, glazed floor, roofing and wall tiles, (ii) Cuddappah stone slabs and shahabad stone slabs, (iii) (a) Granite blocks (rough or raw, (b) Polished granite slabs, including tomb stones, monument slab and head stone, (iv) Black stone, Kota stone or any other natural stone, (v) Marbles, that is to say, (a) Marbles boulders or lumps, (b) Marble slabs (c) Marble chips (d) Marble dusts (e) marble floor tiles and walls tiles (f) Other articles made of marbles
(vi) Mosaic tiles, chips and powder.
12 . 5%
61 Floor coverings, that is to say, (i) carpets, durries, druggets, kalins, galichas, carpentry and rugs whether tufted piled or otherwise whether made from cotton, silk, synthetic or other fibres, whether machine made, handmade or made on handlooms but excluding jute carpets, coir carpets or mattings, handmade or handloom made woven durries and jamakkalams, (ii) Laminated,
impregnated or coated matting materials such as linoleum including PVC (vinyl) materials.
12 . 5%
62 Foam rubber products, plastic foam products, or other synthetic foam products of every description
including (i0 Sheets, (ii) cushions (iii) Pillows and (iv) mattresses.
12 . 5%
63 Food- (i) Ready to serve foods and food preparations including instant foods, pickles, chatnis, sauces, jams marmalades, jellies sweets and sweet meats, confectionery, chocolates, toffees and savories like chips and popcor n, (ii) Sweets made of groundnuts, gingelly, (iii) Fried, roasted or salted grams and kemels, (iv) Semi-cooked or semi-processed food stuffs like coconut milk, coconut milk powder. Food mixes, noodle, vermicelli and macaroni including spaghetti and cornflakes, vegetative and animal preparations sold in sealed containers. (v) Food colours, essences of all kinds and powders or tables used for making food preparations; (vi) Fruits other than dry fruits and vegetable products when sold in tins, cans, bottles or in any kind of sealed containers.
(vii) Paste of onion, ginger or gartic and similar other pastes and combination thereof, including curry
paste when sold in sealed container.
12 . 5%
64 Footwear of all kinds excluding plastic footwear and hawai chappals. 12 . 5%
65 Fruit oils like-grape oil, orange oil, lemon oil, lime oil, carrot oil etc (ii) Leaves oil such as mint oil, curry leaf oil etc. 12 . 5%
66 Fruits sold in preserved form. 12 . 5%
67 Fur, skins with fur, and articles made of fur, skin. 12 . 5%
68 Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers
using agricultural waste as fuel but not including boilers using municipal waste only as fuel..
12 . 5%
69 Furniture made from any material whether sold in assembled or unassembled form and ready to assemble, and parts thereof. Explanation:- Slotted angles, gussets, plates, panels and strips which when assembled form furniture or equipments shall be deemed to be furniture or office equipments as the case may be, for the purpose of this item. 12 . 5%
70 Garden and beach umbrellas and parts thereof. 12 . 5%
71 Garnet sand. 12 . 5%
72 Gas stove, burners and other accessories thereof. 12 . 5%
73 Gases other than those specifically mentioned in this schedule or in any other schedule. 12 . 5%
74 Glass and glassware other than those specified elsewhere in this schedule or in any other schedule. 12 . 5%
75 Glycerin. 12 . 5%
76 Hair – (i) Human hair, (ii) Wigs. 12 . 5%
77 Handlooms Machinery and parts and accessories thereof. 12 . 5%
78 Helmets. 12 . 5%
79 Hollow polyester fibre 12 . 5%
80 Hospitals instruments, apparatus, appliances, tools and aids used in medical, surgical, dental, veterinary science or physiotherapy including electrical and electronic equipments and appliances, syringes and needles, operation theatre equipments, shadow bulbs and tubes, specially made operation and examination tables and cots and sucion apparatus; stands, stretchers, trolleys, dental chairs, laboratory equipments and glassware; stethoscopes thermometers, lactometers, B.P instruments, surgical cotton wool; enema cans, bed pans, kidney trays and such other hospital ware, surgical gloves, aprons, operation suits, rubber sheets, catheters, I.V. sets and the like; cervical collars, abdominal belts telonet paraffin gauza dressing, ultrasound jelly, pinchers (Steel) medical oxygen, medical kits, medical disposable intravenous administration set, thermometer, mechanical nasal filters, instrument sterlizer, hospitalwares, gypsona plaster of paris, bandage, fixed, partial
dentures, enameled iron trays, and abasis.
12 . 5%
81 Instant tea and instant coffee. 12 . 5%
82 Insulated flexible air ducts made of PVC or other materials. 12 . 5%
83 Internal combustion engine, marine engine, diesel engine, oil engine, generators, their spare parts,
other then those specifically mentioned in this Schedule.
12 . 5%
84 Ivory, rosewood and sandalwood articles. 12 . 5%
85 Jute-cum-polypropylene coverings. 12 . 5%
86 Key chains and key holders. 12 . 5%
87 Laboratory reagents, disinfectants. 12 . 5%
88 Laminated board or sheet of all varities and description including expanded polystyrene of all kinds
of mica, sunmica, formica decolam etc.
12 . 5%
89 Leather goods. 12 . 5%
90 Lifts, elevators, hoists, whether operated by electricity, hydraulic power, mechanical power or steam. 12 . 5%
91 Light roofing sheets (obtained by immersing paper mat in bitumen) 12 . 5%
92 Lighters of all kinds including spark lighters. 12 . 5%
93 Locks, padlocks and keys (all kinds) 12 . 5%
94 Low sulphur heavy stock (LSHS) 12 . 5%
95 Machinery of all kinds other than those specifically mentioned in this schedule worked by (i) Electricity (ii) Nuclear power (iii) Hydro-dynamic and steam power (iv) Diesel or petrol (v) Furnace oil
(vi) Kerosene (vii) Coal including coke and charcoal (viii) Any other form of fuel or power (excluding human or animal labour) (ix) Parts and accessories of machineries and tools used with the
machineries mentioned in sub-items (i) and (iii) above.
12 . 5%
96 Maize products that is to say, liquid glucose, dextrose, monohydrate, malto dextrine, glucose “D”,
maize gluten, maize oil hydro com steep liquor.
12 . 5%
97 Measuring devices such as (i) vernier caliper, screw gauge, depth gauge, coating thickness guage, dial indicator, outside micro meter, mitutoya cylinder gauge, precision thread rink gauge, precision ply gauge, colour comparator, water meters, gas meters, industrial thermometers, parts and accessories thereof; (ii) & (iii) weighing machines of all kinds including platform scales, weigh bridges, counter scales, spring balances, weighing scales and balances, parts and accessories of such machines and weights used therewith (iv) dipping measures, metric pouring measures, conical
measures, cylindrical measures (v) meter scales, measuring tapes, steel yards and survey chains.
12 . 5%
98 Meat, poultry, fish , sea fish, fruit and vegetables preserved and sold in airtight containers. 12 . 5%
99 Menthol 12 . 5%
100 Mercury 12 . 5%
101 Metal, alloys, metal powders including metal paste s of all types and grades and metal scraps other
than those falling under declared goods.
12 . 5%
102 Metallic products other than those specified elsewhere in this schedule or in any other schedule. 12 . 5%
103 Micro cellular rubber. 12 . 5%
104 Milk products including powder milk, condensed milk, ghee, cheese, butter oil, ice creams,
margarine, whether or not bottled, canned or packed.
12 . 5%
105 Miscellaneous items not covered in any other schedule 12 . 5%
106 Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect
repellents, devices and parts and accessories thereof.
12 . 5%
107 Motor coolant, solvent oil and transformer oil. 12 . 5%
108 Motor vehicle, chassis of motor vehicles, motor cycles, motor combinations, motor scooter, mopeds,
motorettes, three wheelers, motor vessels, components, spare parts and accessories thereof.
12 . 5%
109 Motor, operated electrically or otherwise, and pump operated with or without motor, including spare
parts. components and accessories of such motor and pump.
12 . 5%
110 Musical instruments, electrical and electronic. 12 . 5%
111 Naphtha. 12 . 5%
112 Natural & synthetic essential oils not elsewhere specified in this schedule or in any other schedule. 12 . 5%
113 Non-alcoholic beverage and their powders, concentrates and tables including (i) aerated water, soda water, mineral water, water sold in sealed containers or pouches, (ii) fruit juice, fruit concentrate, fruit squash, fruit syrup and fruit cordial, (iii) soft drinks, (iv) health drinks of all varieties, (v) other non-
alcoholic beverages; not falling under any other entry this schedule or in any other schedule.
12 . 5%
114 Office machines, equipments and apparatuses including franking, address-printing, tabulating, cash registering, cheque writing, accounting, statistical, indexing, punching machines, stapler machines, card punching and paper shredding machines and apparatuses, paper pins, pen stands, pencil lead, pencil sharpeners, permanent markers refill leads, stamp racks, stapler pins, rulers of all kinds, gulli
pins and pin studs.
12 . 5%
115 Paints, lacquers, polished and enamels not otherwise specified in this schedule, including (i) powder paints, stiff paste paints and liquid paints; (ii) Colours (iii) Pigments, including water pigments and leather finishes; (iv) Dry distempers including cement based water-paints, oil-bound distempers, plastic emulsion paints; (v) Varnishes French polish, bituminous and coal-tar blacks; (vi) Cellulose lacquers, nitro-cellulose lacquers, clear and pigments and nitro-cellulose ancillaries in liquid, semi- solid or pasty forms; (vii) Turpentine oil, bale-oil, white oil; (viii) Diluents and thinners including natural and synthetic drying and semi-drying such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, parilla oil, whale oil and tung oil; (ix) Glaziers putty, grafting putty resin cements, caulking compounds and other mastics, painters fillings, non-refractory surfacing
preparations for facades, indoor walls, false ceiling or the like; (x) Primers of all kinds.
12 . 5%
116 Pan masala, pan chutney, scented supari and the like 12 . 5%
117 Paper envelopes whether printed or not, paper cups, pulp moulded products such as eggs tray and
other paper products.
12 . 5%
118 Perambulator including push chair for babies, and spare parts, accessories and components thereof 12 . 5%
119 Photographic cameras and enlargers, flash light apparatus, photo blocks, lenses, films including X- ray films and film packs and plates, x-ray machine, scanners, medical imaging equipments, chemicals used in the photographic development and printing process, paper and cloth, photo albums, stamp album, photo frames, photo mounts and other parts and accessories required for use
therewith.
12 . 5%
120 Plaster of paris. 12 . 5%
121 Playing cards of every description. 12 . 5%
122 Plywood, laminated and decorative sheets veneer plywood, hard board, particle board, block board, insulation board, laminated board, batten board, hard or soft wall ceiling, floor boards, and similar boards of wood, of all kinds, whether or not containing any material other than wood; (ii) All other
non-soft boards or insulating material made of any other material other than wood.
12 . 5%
123 Pollution control equipments, namely:- (i) Water pollution control equipments – Coarse screen/micro screen (stainless steel/mild steel), Rotary screen/comminutor (stainless steel/detritor), Racker arms, weirs, paddles, motor with reduction gear arrangements intended for clarifiers for liquid waste treatment, surface aerators/floating aerators and accessories, diffuses of all types for supply of air, in liquid waste treatment, radial arms and accessories for trickling filters, demineraliser for effluent treatment, synthetic packing media for trickling filters, degestors gas maters and electrical heaters for digestors, gas holding tanks for digestors. Pollution control equipments – (ii) instrumentation – B, Oc incubator, C, Oc apparatus, ion analyzer, (iii) Air pollution control equipment – filters (fabric
filters, bag filters, vacuum filters), electrostatic precipitators, cyclones, wets.
12 . 5%
124 Power driven pumps for quids and liquid elevators whether or not fitted with a measuring device excluding centrifugal pumps, monoblock pump sets, submersible pumps and parts and accessories
which are actually adapted for use with pumps and valves.
12 . 5%
125 Power factor and shun capacitors of all kinds 12 . 5%
126 Rain coat, tarpaulin and products of waterproof cloth, rexine and PVC cloth. 12 . 5%
127 Ropes of all kinds 12 . 5%
128 Rough synthetic gem bottles 12 . 5%
129 RTS grills 12 . 5%
130 Rubber products, synthetic rubber products and products of mixture of rubber and synthetic rubber
including tread rubber not elsewhere mentioned in this Schedule or in any other schedule.
12 . 5%
131 Saccharine 12 . 5%
132 Saffron 12 . 5%
133 Sanitary towels, sanitary napkins, beltless napkins and tampons , baby nappies, disposable diapers. 12 . 5%
134 Sanitary equipments & fittings of every description including storage tanks, sinks, wash basins pedestals, taps, pipe-fittings, bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-made covers used in connection with drainage and sewerage disposals, parts and
accessories thereof.
12. 5%
135 Scientific instruments and lab equipments like optical instruments, electrical instruments, scientific balnce, acoustic instruments and mechanical instruments. 12 . 5%
136 Shaving set, safety razor, safety blades, razor cartridge, shaving cream, shaving soap, after shave
lotion and hair comb.
12 . 5%
137 Shoe polish including shoe wax, cream and whitener. 12 . 5%
138 Silverware 12 . 5%
139 Sound transmitting equipments including loudspeakers, Dictaphones, amplifiers, and similar
apparatus for recording and reproducing sound and spare parts and accessories thereof.
12 . 5%
140 Soya milk. 12 . 5%
141 Spiriulina products and other supplementary diet products in the form of pills, powders, capsules,
etc.
12 . 5%
142 Stainless steel products excluding utensils. 12 . 5%
143 Strong room or vault doors and ventilators, armored or reinforced safes, strong boxes and doors,
cash chests, cash or deed boxes, wall coffers, safe deposit lockers and locker cabinets.
12 . 5%
144 Studio backgrounds including lighting control reflectors, tri-reflector, modifiers, backgrounds, curtain
backgrounds, etc
12 . 5%
145 Suit cases, brief cases, attaché cases, dispatch cases, trunks. 12 . 5%
146 Vanity bags, vanity cases and vanity boxes, purses, and hand bags.
147 Synthetic gems. 12 . 5%
148 Tabulating, calculating machines, parts and accessories thereof. 12 . 5%
149 Tailoring materials, namely needles, scissors, hooks, zips, buckles, measuring tape and stick, collars and collar bones, horn buttons, indent hooks and eyes, jean buttons, knitting pins, long stitch
kits, MS coated button/stars, zip fasteners, zippers, cuff links, crochet hooks.
12 . 5%
150 Tanning barks 12 . 5%
151 Telecommunication apparatus and ribbons used therewith not falling under any other entry in this
schedule or in any other schedule.
12 . 5%
152 Television sets and component parts and accessories thereof. 12 . 5%
153 Timber, including all kinds of wood, standing trees, planks, rafters, batten, veneer, bali post of any size or variety other than those coming under any specific entry in this schedule or in any other
schedule.
12 . 5%
154 Tools and wear parts such as twist drills, taps, reamers, spanners, screw-drivers, files, cutting pliers, hammers, cutters, dies, button bits, tungsten, carbide wear parts, ceramic industrial wear parts and
the like.
12 . 5%
155 Toothpaste, tooth powder (whether medicated or not ) tooth brush and other dentifrices, mouth
washes and deodorants.
12 . 5%
156 Torch lights and bulbs. 12 . 5%
157 Toys of all kinds including electrical and electronic toys. 12 . 5%
158 Transport equipments other than those specifically mentioned in this schedule. 12 . 5%
159 Typewriters, typewriter ribbon used therewith, whether or not spools, correction fluids and spare
parts.
12 . 5%
160 Tyres and tubes other than those for bicycles, tri-cycles, cycle rickshaws and wheel chairs; flaps. 12 . 5%
161 Vacuum flasks of all kinds and descriptions including refill for such flasks and thermally insulated flasks, containers and vessels including thermoses, thermic jugs, ice-buckets or boxes, tins and receptacles to keep food or beverages or other articles, hot or cold and components and
accessories thereof.
12 . 5%
162 Vegetable, mineral and other preparations, tonic food supplements, appetizers, dietical foods and all other preparations for human consumption in liquid pill, powder forms, whether prepared according to pharmaceutical standards or otherwise, other than those specified elsewhere in this
schedule.
12 . 5%
163 Vicks 12 . 5%
164 Vinegar 12 . 5%
165 Watches, clocks, time-pieces (whether or not in combination with any other devices), stop watches, time switches, mechanical-timers, time-records, auto print time punching clocks, time registers, instrument panel clocks of all kinds including all such electronic devices, parts, and accessories thereof, watch bands, watch bracelets, watch chains, watch straps. 12 . 5%
166 Water- distilled water, medicinal water, ionic water, battery water, de-mineralised water. 12 . 5%
167 Water filters of all varieties and descriptions 12 . 5%
168 Water prooffing, damp prooffing and weather prooffing compounds 12 . 5%
169 Welding rods 12 . 5%
170 Wireless reception instruments and apparatus, transistor radio, radio radiograms and transistors and components thereof including all electrical valaves, accumulators, amplifiers and loudspeakers
which are used exclusively in such instruments and apparatus .
12 . 5%
171 Works contract of all nature excluding printing works. 12 . 5%
172 Yeast-fresh, dried or compressed; yeast extract –paste or powder and yeast cell wall. 12 . 5%
SCHEDULE – VI
[See section 12(4)(e)]
Goods taxable at the first point of sale within the State
Description of Goods Rate
1 Liquor (Foreign and Indian made Foreign Liquor) 20%
2 Lottery ticket 20%
(H.K. Khulu)
Finance Commissioner.

About Ritesh Pothan

Ritesh Pothan, is an accomplished speaker and visionary in the Solar Energy space in India. Ritesh is from an Engineering Background with a Master’s Degree in Technology and had spent more than a decade as the Infrastructure Head for a public limited company with the last 9 years dedicated to Solar and Renewable Energy. He also runs the 2 largest India focused renewable energy groups on LinkedIn - Solar - India and Renewables - India
This entry was posted in Biofuels, Biomass, Cogeneration, Grid Interactive Distributed Solar Energy Systems, Grid Storage, Maharashtra, PV, Renewables, Solar, Solar PV, Waste To Energy, Wind and tagged , , , , , . Bookmark the permalink.

10 Responses to GST (Goods and Service Tax) rates from July 1

  1. how about handmade paper and recycled paper

    Like

  2. amit misra says:

    i want to know tax rate on bio mass briquttes in GST & Sugar waste pressmud

    Like

  3. i want to know about tax rate on agricultural hand operated sprayers , battery operated sprayers & power sprayers..plz do revert soon

    Like

  4. Dilip Kelkar says:

    I WANTS TO KNOW GST RATES ON TRACTOR PARTS OIL SEALS IS.

    Like

  5. i want to knwo gst rates on trolley of tractor and all agriculture equipments

    Like

  6. I WANT TO GST RATES ON REFFIL OF OXYGEN GAS CYLINDER

    Like

  7. GURPREET SINGH says:

    rate of gst on fabrication of truck body

    Like

  8. Amit Spice says:

    want to know is pollution under control certificate issued by the authorized centre is under gst rule?

    Like

Leave a comment