The Madhya Pradesh General Sales Tax Act, 1958

only publicise goods and articles for commercial purposes, race cards, account books, diaries, calenders and books, (not being exercise books) containing space exceeding eight pages for writing.]1 [3. Sawan, Kodon, Kakun, Bejhari, Kutki and Ramdhan.]2 [4. All kinds of roofing tiles and ridges excepting Manglore, Bagra, Kusner and similar superior roofing tiles and ridges.]3 [5. ..........................................]4 5[6. All varieties of cloth manufactured in mills or on powerlooms or handlooms including processed cloth [but excluding hessian cloth.]6 [7. ..........................................]4 [8. Double Roti.]7 [9. ..........................................]4 10. Charkha including Amber Charkha and its parts including wooden and rubber parts. 11. Earthenwares made by Kumhars (potters). 12. Eggs. 13. Electrical energy. 14. Exercise books. 1. Subs. by M.P. Act 18 of 1960, S. 11(a). 2. Subs. by M.P. Act 7 of 1963, S. 8(a). 3. Subs. by M.P. Act 35 of 1983, S. 14. 4. Omitted by M.P. Act No. 9 of 1964, S. 2(i). 5. Subs. by M.P. Act 23 of 1967, S. 11(i). 6. Subs. by M.P. Act 25 of 1978, S. 37(i), for but "excluding silk fabrics, articles made thereof and hessian cloth." 7. Subs. by S. 37(ii), ibid. 184 THE MADHYA PRADESH GENERAL SALES TAX ACT, 1958 [15. ..........................................]1 [16. ..........................................]2 [17. ..........................................]3 [18. ..........................................]4 19. Meat. | Except when sold in sealed containers. 20. Vegetables including potatoes, omions, [ginger excluding dried ginger (Sontha)]5 garlic, green chillies, but excluding dried chillies. | Except when sold in sealed containers. [21. Fresh milk, milk other than fresh milk, curd and butter-milk but excluding sweetened and coloured milk sold in sealed containers, condensed and powdered milk and separate milk.]6 [22. ..........................................]7 8[23. Goods on which duty is or may be levied under the Madhya Pradesh Excise Act, 1915 (No. 2 of 1915), [..........]9 other than— (i) medicinal and toilet preparations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955); and (ii) foreign and Indian-made foreign Liquor.] 24. Handlooms including pit-looms, frame-looms, light-shuttle-looms and paddle looms. 25. Handmade Kambals. 26. Handmade paper 27. Implements used in the production of Khaddar or Khadi as defined in clause (b) of section 2 or the Madhya Pradesh Sales of Khaddar Act, 1953 (X of 1953). [28. ..........................................]10 29. Kosa cloth and kosa cacoons. 9. Words "or the Opium Act 1878 (No. 1 of 1878), omitted by M.P. Act 19 of 1979, S. 14(ii). 185 THE MADHYA PRADESH GENERAL SALES TAX ACT, 1958 [30. Kumkum and Sindoor.]^1 31. Glass and lac bangles. 32. Lassi. 33. Live-stock including poultry. [34. ................................]^2 35. Periodicals. 36. Oils (edible) pressed on ghani by human or animal labour. 37. Pal woven on handloom. 38. Quinine. 39. Raw wool except knitting wool. 40. Salt. [41. Sugar including khandsari and palmyra but excluding mishri, batasha and chironji.]^3 42. Tobacco, manufactured or unmanufactured, cured or uncured, and tobacco products including cigarettes, cigars, cheroots and bidis. 43. Water other than aerated, mineral and distilled water. 44. Writing slates and slate-pencils, chalk-sticks, crayons and foot-rules. 45. Sirali, bageshi, barroo, date leaves, baskets made out of such leaves, tattas, fans, curtains, mattings and other goods made thereof. [46. Hand-made sooma and gerama]^4 [47. ................................................................]^5 [48. Utensils made of bamboo, e. g., Dauri, supa, etc.,]^6 [49. Hand-made barahi of leather.]^7 [50 ................................................................]^8 186 THE MADHYA PRADESH GENERAL SALES TAX ACT, 1958 [51. Khadi silk cloth, that is to say, any cloth woven on handlooms in India from silk yarn handspun in India or from a mixture of such silk yarn with cotton and/or woolen yarn handspun in India, readymade garments of Khadi as defined in clause (d) of section 2 of the Khadi and Village Industries Commission Act, 1956 (No. 61 of 1956) and /or products of the undermentioned village industries as specified in the Schedule appended to the said Act— (i) Bee keeping. (ii) Cottage Match Industry. (iii) Cottage Pottery Industry. (iv) Cottage Soap Industry. (v) Flaying, Curing and Tanning of Hides and Skins and Ancillary Industries connected with the same and Cottage Leather Industry. (vi) Ghani Oil Industry. (vii) Manufacture of Cane-gur and Khandsari (viii) Palm-gur making and other Palm Products Industry. (ix) Proceesing of Cereals and pulses.]^2 [Condition for 51:] When sold by a producer/and/or organisation certified for the purpose by the Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 (No. 61 of 1956) or the State Khadi and Village Industries Board Constituted under the Madhya Pradesh Khadi and Village Industries Act, 1959] [52. Hand spun cotton yarn.]^3 [53. Betel leaves.]^4 [54. Fruits other than dry fruits including pindkhajur and coconut.] [Condition for 54:] Except when sold in sealed containers.]^5 55. (i) Braille writer. (ii) Braille shorthand writer; (iii) Braille watch; (iv) Braille writing frame (v) Braille mathematical instruments; (vi) Braille globes and maps (geography); (vii) Braille thermometer; (viii) Braille lactometer; (ix) Braille barometer. 56. (i) Cantraceptives made of rubber, that is, condoms and diaphragms. (ii) Connectional contraceptives, that is check-persaries, jellies, foaming tablets. 57. Cowdung gas plant. 58. Wooden bullok cart wheels with or without iron rims.]^6 [59. Cowdung and products thereof.]^7 1. Added by Notification No. 3083-1242-V-ST, dated 30-11-1961 published in M. P. Rajpatra, dated 12-1-1962, Part iv. 60. P. 31. 3. Added by Notification No. 4034/1981-V-ST dated 20-10-1964, published in M.P. Gazette dated 30-10-1964, Part IV. 4. Added by M.P. Act 20 of 1972. S. 5(c) (iii). 5. Added by M.P. Act 1402, dated 13-5-1977. 6. Added by M.P. Act 25 of 1978, S. 37(v). 7. Added by Notification No. A-3-13-1982 1. Omitted by M.P. Act 7 of 1963, S. 8(b). 2. Omitted by M.P. Act 19 of 1979, S. 14(i). 3. Omitted by M.P. Act 16 of 1980, S. 3(a). 4. Omitted by M.P. Act 29 of 1974, S.8(a). 5. Subs. by M.P. Act 9 of 1964, S. 2(iii), for "ginger." 6. Subs. by Notification No. A3-55-1981(6)-ST-V, dated 19-3-1983, published in M.P. Rajpatra (Asadharan) on 21-3-1983, page 886. 7. Omitted by M.P. Act 20 of 1972, S. 5(a) (ii). 8. Subs. by M.P. Act 29 of 1974, S. 8(b). 10. Omitted by M.P. Act 16 of 1965, S. 12(a). 1. Subs. by M.P. Act 25 of 1978, S. 37(iv). 2. Omitted by M. P. Act 20 of 1972, S. 5(c) (ii). 3. Subs. by M. P. Act 23 of 1967, S. 11 (ii). 4. Subs. by ibid S. 11 (iii). 5. Omitted by M. P. Act 29 of 1974, S. 8 (c). 6. Subs. by M. P. Act 18 of 1960, S. 11 (b). 7. Subs. by M. P. Act 16 of 1966, S. 8 (iii). 8. Omitted by M. P. Act 9 of 1964, S. 2 (i). 2. Subs. by M.P. Act 9 of 1969, S. 12. (40) ST-V, dated 7-12-1983, published in M.P. Rajpatra (Asadharan) on 9-12-1983, Page 3360.

S. No. | Description of goods | Total rate of tax (1) | (2) | (3) __________________________________________________________________________ PART I 1. Iron and steel as specified in clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). | [4 per cent]3 2. Paddy (Orysa Sativa L.). | [2.5 per cent]4 3. Unginned cotton | 5[[3]6 per cent] 4. Cooked food | 4 per cent 5. Bones of animals including powdered bones, horns and hoofs. | 4 per cent. 6. Chapri, lakh, kitti, wax and honey. | 4 per cent. 7. Readymade garments excluding garments of silk fabrics and readymade hosiery or knitted garments. | 4 per cent. PART II 1. (i) Motor cars, jeeps and jeep trailers. (ii) Trucks, buses, minibuses and pick-up vans including their chassis and bodies. (iii) Tyres and tubes and spareparts and accessories of the vehicles mentioned in (i) and (ii) above. | 13.5 2. Batteries excluding dry cells mentioned in entry 37 of Part III. | 13.5 3. Motor cycles and motor cycle combinations, motor scooters, Motorettes, autorickshaws and tyres, tubes, spare parts and accessories thereof. | 13.5 4. Wireless reception instruments and apparatus, radios and radio gramophones, television, electrical valves, accumulators, amplifiers and loud speakers and spare parts and accessories thereof. | 13.5 5. Refrigerators, deep freezers, air conditioning plants including air-conditioners, mechanical water coolers, air coolers and components, parts and accessories thereof. | 13.5 6. Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment, lenses, films and parts and accessories required for use therewith. | 13.5 7. Photographic and other cameras and enlargers, lenses, films, plates, paper and cloth and other parts and accessories required for use thereof. | 13.5 8. All Arms including rifles, revolvers and pistols and ammunition for the same. | 13.5 9. Cigarette cases, holders and lighters. | 13.5 10. Dictaphone, tape-recorders including tape for use in connection therewith and other similar appartus for recording sound and spare parts thereof. | 13.5 11. Type writers, tabulating, calculating, registering, indexing, card punching, franking, addressing and duplicating machines including duplicators and other apparatuses for obtaining duplicate copies, teleprinters and components, parts and accessories of any of them. | 13.5 12. Sound transmitting equipment including telephones, microphones and loud speakers and spare parts thereof. | 13.5 13. Gramophone and components and parts thereof and records. | 13.5 14. Binoculars, telescope, opera glasses and goggles. | 13.5 15. Precious stones, namely, diamonds, emeralds, rubies, real/ cultured pearls and sapphires, whether they are sold loose or as forming part of any article in which they are set. | 13.5 16. Pile carpets including Kalins and Galichas. | 13.5 17. Furs and skins (other than those of cattle, sheep and goats) and articles of personal or domestic use made therefrom. | 13.5 18. Ivory, ivory products, carvings, paintings and curious. | 13.5 19. Electroplated articles with gold or silver. | 13.5 20. Dyes, paints, varnishes, lacquers, enamels, glue, paint brush, sand paper, turpentine oil and polish excluding dry colours, gulal and shoe polish. | 13.5 21. Scents, perfumes, hair tonics, hair creams, hair shampoo, depilatories and cosmetics including face creams, snows, lipsticks, rouge and nail polish. | 13.5 [22. * * * *]1 | ... 23. Saltpeter, gunpowder, potash, other explosives and fireworks including coloured matches. | 13.5 24. Vaccum flasks of all kinds including thermos flasks and parts thereof. | 13.5 25. Sheets, cushions, pillows, mattresses and other articles made of rubber, foam rubber, plastic foam or other systhetic foam or rubberised coir. | 13.5 26. (i) Petrol; (ii) Light diesel oil; (iii) High speed diesel oil; (iv) Motor spirit other than that mentioned in (i) to (iii) above, aviation spirit and aviation turbine fuel specified in entry 40 of this Part and articles specified in entry 41 of this Part and entry 33 of Part III. | 13.5 27. Marble and goods and wares made thereof excluding tiles specified in entry 28 of this part. | 13.5 28. Floor and wall tiles of marble and glazed and vibrum tiles. | 13.5 29. Culinary and flavouring essences. | 13.5 30. Art paper, lustra coat art paper, sun coat, art card, art board, [ivory card]1 chromo-coated paper, cheque paper, imitation art paper, bible paper and silver coat art paper. | 13.5 31. Laminated sheets such as sunmica, formica, etc. | 13.5 32. All clocks, time pieces, watches and parts thereof. | 13.5 2[32-A. Timber. | [16]3] [32-B. Tendu leaves. | 13.5] 33. Foreign and Indian made foreign liquor | 42.75 34. All kinds of furniture including upholstered and metal - furniture, cabinet wares such as safes and almirahs made of iron and steel. | 12 35. Electroplated articles other than those specified in entry 19 of this Part. | 12 36. All types of crockery, goods made of china and tomchina goods made of glass and glass-ware but excluding glass chimneys of hurricane lantarns and kerosene lamps. | 12 [37. * * * * *] | ... 40. Aviation spirit and aviation turbine fuel. | 12 41. All kinds of petroleum products, fuel gas and mineral oils other than kerosene oil specified in entry 33 of Part III and crude oil specified in entry 7 of Part IV. | 12 44. Bakelite, masonite and articles made thereof. | 12 45. All types of sanitary goods and fitting thereof. | 12 46. All types of pipes and pipe fittings excluding those specified in entry 1 of Part I and entry 10 of Part IV. | 12 PART III 1. (i) Purses and watch straps (ii) Ladies hand bags and vanity bags. (iii) Suitcases, attache cases and despatch cases. | 10 2. Toilet articles including tooth paste, tooth powder, perfumed hair oils, face powder, talcum powder, combs, brushes, razors, razor blades, but excluding articles specified in entry 21 of Part II. | 10 3. Incandescent lamps and incandescent lanterns, mantles and parts thereof. | 10 4. Sheets, fabrics and goods made of plastic or gataparcha but excluding polythene and P.V.C. pipes specified in entry 10 of Part IV. | 10 5. All kinds of leather goods excluding sports goods and footwears. | 10 6. (i) All kinds of footwear. (ii) Shoe polish and shoe cream. | 10 7. Lubricants. | 10 8. All kinds of musical instruments. | 10 9. All machineries or machines worked by electricity, diesel or petrol and spare parts and accessories thereof but excluding tractors and pumping sets as specified in entry 12 of part IV and agricultural machinery and accessories, implements and parts thereof. | 10 10. Imitation of the following goods,— gold ornaments, silver ornaments, ornaments made of similar metals, jwellery, set ornaments, precious stones and pearls. | 10 11. All kinds of woollen goods including knitting wool excepting those covered by entries 6 and 39 of Schedule I. | 10 12. Asbestos sheets and goods made thereof. | 10 13. All kinds of chemicals including all kinds of acids, sulphur and bleaching powder. | 10 14. Ice-cream, kulfi, ice-candy, non-alcoholic drinks containing ice-cream. | 10 15. All kinds of electrical goods excluding articles spec fied in entry 37 of this Part. | 10 16. Toilet soaps and washing soaps including detergents. | 10 17. Fountain pens, stylograph pens and propelling pencils and accessories and parts thereof. | 10 18. Proprietary preparations of baby food such as Amul, Amulspray, Lactogen etc. | 10 19. Cement and cement goods other than cement pipes. | 10 20. All kinds of sports goods, their parts and accessories. | 10 21. All kinds of umbrellas and parts thereof. | 10 22. Scientific and surgical apparatus and instruments. | 10 23. (i) Bricks. (ii) All types of floor and wall tiles excluding tiles specified in entry 28 of Part II. | 10 24. Utensils other than those specified in entry 6 of Part V. | 10 25. Hydrogenated vegetable oil. | 10 26. All kinds of toys. | 10 27. Spectacles and their lenses and frames. | 10 28. Leather cloth, rubber cloth, oil cloth, waterproof cloth, linoleum, tarpoline and goods made thereof excepting sports goods. | 10 29. Tyres, tubes and flaps of tractors, tractor trailers and animal drawn vehicles. | 8 30. Rubber and rubber solution used in retreading of tyres. | 8 31. Tea, coffee and cocoa | 8 32. Stoves and parts thereof. | 8 33. Kerosene oil | 8 34. Agarbatti and Dhoop | 8 35. Dried fruits including pindkhajoor but excluding coconut. | 8 37. Dry cells including torch cells. | 8 39. Betel nuts (Supari) raw or processed. | 8 40. Bicycles, tricycles, tandom cycles, cycle combinations and parts, accessories, tyres and tubes thereof. | 8 41. Dhania, methi, jira and kalimirch. | 8 PART IV 1. Coal including coke in all its forms but excluding charcoal. | [4] 2. Hides and skins whether in a raw or dressed state. | [4] 3. Jute as specified in clause (v) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). | [4] 4. Oilseeds as specified in clause (vi) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). | [4] 5. Ginned cotton (indigenous or imported) baled, pressed or otherwise [and cotton waste.] | [4] 6. (i) Pulses as specified in clause (vi-a) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). (ii) Pulses other than pulses mentioned in serial number (i) of this entry. | [4] and 5 7. Crude oil as specified in clause (ii-c) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). | [4] 8. Gur. | [3] 9. Dried chillies, turmeric (Haldi) and tamarind (Imli). | 6 10. Pipes made of polythene, P.V.C., rubber and canvas. | 5 11. Jari thread and embroidery material of gold and silver threat and gota kinari and salma sitara. | 5 12. Tractors, tractor trailors, pumping sets and spare parts and accessories thereof. | [3] 13. Atta, maida, suji, rawa, flour and other by-products (other than bran) of goods specified in entry 1 of Part V. except when sold in sealed containers. | [3] 14. Besan, chuni and other by-products obtained by using goods specified in entry 6 of this Part. | [3] 15. Goods for use as containers and packing material, that is to say— (i) gunny bags and hessian; (ii) jute twine; (iii) card board boxes and cartons; (iv) empty tins and empty barrels; (v) wooden boxes (khoka) and tin boxes; (vi) empty bottles and corks; (vii) polythene packing materials; (viii) paper labels; (ix) tin seals; (x) paper bags; [(xi) wooden frames and reels;] (xii) paper cones; (xiii) such other goods as may be notified as containers or packing material. | [4] 16. Drugs and medicines. | [3] 17. Poppy seed. | 5 18. Insecticides and pesticides. | [3] 19. Cattle feed and poultry feed. | [3] 20. (i) Ilaichi (ii) Sonf (iii) Jaiphal (iv) Laung (v) Garam Masala (vi) Sabudana (vii) Amchur (viii) Chhuhara (Kharak) (ix) Singhra (x) Chillies and chilli powder (xi) Tamarind (xii) Turmeric. | 4 21. Stationery articles other than paper, paper board and newsprint. | 4 22. Safety matches. | 3 23. Parched gram (Bhune Chane), Murmura, poha and Lai. | 3 24. Sports goods. | 3 25. Hurricane lanterns, kerosene lamps, glass chimneys and other parts thereof. | 3 PART V 1. (i) Cereals as specified in clause (i) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956), excluding paddy; (ii) Food grains and cereals other than paddy and those mentioned in serial number (i) of this entry and goods exempted under entry 3 of Schedule I. | [3] 3. Grass, hay, straw or any other plant in green or dried form. | [3] 4. Ghee. | 4 [5. All yarn including blended yarn, yarn waste and thread including swing thread. | [2] 6. Articles made of gold or silver or an admixture of gold or silver not being articles falling in entries 16 and 17 of this Part. | 4 7. Tender coconut. | 4 9. Sugarcane. | [3] 10. Bran. | [3] [10-A Fish. | [4] 11. Vegetable and edible oils except hydrogenated vegetable oils and oils exempted under entry 36 of Schedule I. | [2] 12. Firewood and charcoal. | [2] 13. Oil cakes | [2] 14. [Fertilizers other than (i) oil cakes, and (ii) fertilizer made from cow-dung.] | [2] [15. (i) Sheets, circles and ingots of brass, copper and zinc. (ii) Scrap of brass, copper and zinc. | 3 and [6] 16. Silver ornaments of personal wear. | 2 17. Gold ornaments of personal wear. | 2 18. Bullion and specie. | 1 PART VI 1. All other goods not included in Schedule I or any other Part of this Schedule. | 10

[1. Cooked food.] 2. Bones of animals including powdered bones, horns and hoofs. 3. Chapri, lac, kiti, wax and honey. [4. .....................................................] [5. Readymade garments excluding garments of silk fabrics and readymade hosiery or knitted garments.] [6. Sugarcane juice.]

[SCHEDULE IV....] Omitted by M. P. Act 23 of 1977, S.9.