SCHEDULE I Description of Luxuries

SCHEDULE [See section 2 (6A) ] Sl. No. Description of Luxuries Rate of Tax 1 2 3 1 Cigarettes 4 per cent 2 Tobacco products other than cigarettes, including cigars, churuts, zarda, 2[xxx]2, quimam etc., but excluding beedies and snuff 4 per cent]1

² Omitted by Act 2 of 2001 w.e.f. 3.1.2001.

1. Serial No. 1 and 2 Inserted by Act 7 of 1997 w.e.f. 1.4.1997

3 3[xxx] 1[++]1

¹ Omitted by Act 2 of 2001 w.e.f. 3.1.2001.

1[4 Silk Fabrcis 2 per cent]1

1. Serial No. 4 and 5 Inserted by Act 5 of 2001 w.e.f. 22.1.2001.

1[5 Electronic goods imported from outside the country, namely

1. (i) Television sets
2. (ii) Telephones of every description including cellular phones
3. (iii) Audio and Video cassette/discs/players and recorders
4. (iv) Photographic and Video cameras
5. (v) Music and Home Theatre systems; speakers
6. (vi) Electronic toys and games
7. (vii) Electronic clocks, time pieces and watches
8. (viii) Electronic Calculators
9. (ix) Digital Diaries
10. (x) Musical instruments Twelve per cent]1 1[Explanation: Where the rate of tax payable on any electronic goods by a stockist, nder the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) is lower than the rate of tax payable on the said goods under this Act, then the rate of tax payable under this Act shall be at such lower rate]1

¹ Substituted by Act 5 of 2002 w.e.f. 1.4.2001.

¹ Substituted by Act 5 of 2002 w.e.f. 1.4.2001.