Goods, other than declared goods, the sale or purchase of which is subject to sales tax or purchase tax and the rates of tax

(See sections 8, 18 and 20) Goods, other than declared goods, the sale or purchase of which is subject to sales tax or purchase tax and the rates of tax Note.—In this Schedule, where in any entry, the expression "sold at a price" is used, it shall, for the purposes of determining the rate of tax applicable to any goods covered by that entry, mean the sale price of the goods excluding the amount of tax, if such tax is separately charged. PART I | Serial No. | Description of goods | Rate of sales tax | Rate of purchase tax | | :--- | :--- | :--- | :--- | | 1 | Bullion and specie. Explanation.—The expression "bullion" in this entry means gold or silver of fineness of not less than fifty per cent. | One half of one per cent. | One half of one per cent. | | 2 | Articles made of gold or silver or of both of fineness of not less than fifty per cent not containing precious stones, synthetic or artificial precious stones or pearls whether real, artificial or cultured, of a value exceeding one tenth of the value of each article. | Do. | Do. | | 3 | Articles and utensils made of Kansa (bell metal) | Two paise in the rupee. | Two paise in the rupee. | | 4 | Betel leaves but not Pan, Tambul, Vida or Patti prepared therefrom specified in entry 33 of Schedule A. | Do. | Do. | | 5 | Betelnuts | Do. | Do. | | 6 | Fish sold in sealed containers | Do. | Do. | | 7 | Flower seeds | Do. | Do. | | 8 | Fruit seeds and vegetables seeds (other than oil seeds, Dhania, Methi and Suva), seeds of lucerne and other fodder grass; seeds of the sann hemp; bulbs, corns, rhizomes, suckers and tubers (other than edible tubers), bud grafts, cuttings, grafts, layers, seedlings and plants. | Do. | Do. | | 9 | Gur including Kakavi or Kakab | Do. | Do. | | 10 | Kumkum in any form other than that specified in entry 25 in Schedule 'A'. | Do. | Do. | | 11 | Mangalsutra with black glass beads sold at a price exceeding five hundred rupees each. | Do. | Do. | | 12 | Meat including flesh of poultry when sold in sealed container. | Do. | Do. | | 13 | Oil-cakes | Do. | Do. | | 14 | Poultry feed and concentrates exclusively meant for poultry but excluding feed supplements. | Do. | Do. | | 15 | Safety matches (excluding matches ordinarily used as fire-works). | Do. | Do. | | 16 | Readymade garments and other articles of personal wear (excluding hosiery goods, and articles to which entries 35 and 36 of Schedule 'A' or entry 64 of Part II of Schedule 'C' applies) prepared from any textile fabrics. | Four paise in the rupee. | Four paise in the rupee. | | 17 | Hosiery goods | Do. | Do. | | 18 | (i) Agricultural machinery and implements other than tractors, oil engines, electric motors, pumps and electric pumping sets and implements specified in entry 1 of Schedule 'A'. | Do. | Do. | | | (ii) Components, parts and accessories of agricultural machinery and implements other than components, parts and accessories of tractors, oil engines, electric motors, pumps, electric pumping sets and implements specified in entry 1 of Schedule 'A'. | Do. | Do. | | 19 | Aromatic chemicals and natural and synthetic essential oils; and their compounds. | Do. | Do. | | 20 | Artificial silk fibre, yarn, thread and waste of any of them. | Do. | Do. | | 21 | Caustic soda and soda ash | Four paise in the rupee. | Four paise in the rupee. | | 22 | Cotton waste and cotton yarn waste | Do. | Do. | | 23 | Cotton thread | Do. | Do. | | 24 | (1) Medicines (other than those specified in any other entries in this Schedule or in any other Schedule) of the following description :- Any medicinal formulation or preparation ready for use, internally or externally, for treatment or mitigation or prevention of diseases in human beings or animals. | Do. | Do. | | | (2) Water for injection | Do. | Do. | | 25 | (i) Gunny bags and hessian; jute twine | Do. | Do. | | | (ii) Coir yarn or string (Kathya Dori) | Do. | Do. | | 26 | (i) Kerosene | Do. | Do. | | | (ii) Leco (brand name of Lignite marketed by Neyveli Lignite Corporation. | Do. | Do. | | 27 | Mathematical instrument boxes, colour boxes and slide rules other than those specified in entry 28 of Schedule 'A'. | Do. | Do. | | 28 | Milk products including flavoured milk and condensed milk (whether sweetened or not), milk powder, butter, ghee, khoa and chakka, but excluding articles covered by entry 5 of Schedule 'A' and entry 35 of Part II of this Schedule. | Do. | Do. | | 29 | Non-ferrous metal powder, foils, sheets, rods, wires, bars, slabs, blocks, circles and scrap (other than those of gold and silver specified in entry 1 of Part I of this Schedule). | Do. | Do. | | 30 | Petroleum products including furnace oil and light diesel oil but excluding kerosene, solvent oil, lubricants and motor spirits as specified in entry 31 of Schedule 'A'. | Do. | Do. | | 31 | Raw silk, silk yarn, silk thread and waste of any of them. | Do. | Do. | | 32 | Raw wool, wool-tops, woollen yarn (other than knitting yarn) and waste of any of them. | Do. | Do. | | 33 | Staple fibre, staple fibre yarn and staple fibre thread. | Do. | Do. | | 34 | Starches, maize flour, tapioca flour and tamarind seed and powder thereof. | Do. | Do. | | 35 | Vegetable non-essential oils other than hydrogenated vegetable oils and those to which entry 67 of Part II of this Schedule applies. | Do. | Do. | PART II | 1 | Bricks (other than refractory bricks) and earthen roofing tiles. | Six paise in the rupee | Six paise in the rupee | | 2 | Boot polish | Do. | Do. | | 3 | Cement | Do. | Do. | | 4 | Coffee, chicory and tea in leaf or powder; instant tea and instant coffee. | Do. | Do. | | 5 | Imitation jewellery. | Do. | Do. | | 6 | Inks | Do. | Do. | | 7 | Language records and cassettes, that is to say, gramophone records and cassettes for teaching or learning of languages. | Do. | Do. | | 8 | Lubricants | Do. | Do. | | 9 | Paper, that is to say,— (i) Cigarette tissue | Do. | Do. | | | (ii) Blotting, filter, toilet, target, tissue (other than Cigarette tissue), teleprinter, typewriting, Manifold, Bank, Bond, Art, Chrome, tubsized, Cheque, Stamp or Cartridge, Parchment and coated board (including Art-board, Chromeboard and board for playing cards). | Do. | Do. | | | (iii) Printing and writing paper, wrapping paper (excluding Cellophane or PVC film and sheets), strawboard and pulpboard including grey-board, corrugated board, duplex and index boards, millboard, paste-board, and card-board. | Do. | Do. | | 10 | Razors, components, parts and accessories thereof and razor blades. | Do. | Do. | | 11 | (i) Sewing machines, components, parts and accessories thereof and needles used therewith. | Do. | Do. | | | (ii) Hand-sewing and knitting needles of all kinds | Do. | Do. | | 12 | Soaps of all kinds including medicated soaps (but excluding shampoos in liquid form) and detergents. | Do. | Do. | | 13 | Spices of all kinds including pepper, saffron but excluding those covered by entry 10 in Schedule 'A'. | Do. | Do. | | 14 | (i) Steel or aluminium Trunks | Do. | Do. | | | (ii) School boxes made of steel or aluminium | Do. | Do. | | 15 | Spectacles, sunglasses, goggles, lenses, contact lenses, glasses, rough blanks and frames, components, parts and accessories thereof. | Do. | Do. | | 16 | Syringes of all kinds intended for use by the medical profession and components, parts and accessories thereof and needles used therewith. | Six paise in the rupee | Six paise in the rupee | | 17 | Utensils and articles made of non-ferrous metals but excluding— (i) Utensils and articles made of gold and silver (ii) Utensils and articles made of non-ferrous metal specified elsewhere. | Do. | Do. | | 18 | Umbrellas of all kinds, including garden and beach umbrellas and components, parts and accessories thereof. | Do. | Do. | | 19 | Zari thread and embroidery materials of gold, silver or gilded metal including badla and kasab. | Do. | Do. | | 20 | (1) Glassware, Chinaware, glazed earthenware or articles made of porcelain other than those specified in sub-entry (b) of entry 23 and entry 49 of Part II of this Schedule. (i) When sold at a price not exceeding 3 rupees per piece. | Four paise in the rupee | Four paise in the rupee | | | (ii) When sold at a price exceeding three rupees per piece. | Twelve paise in the rupee | Twelve paise in the rupee | | | Explanation.—(a) One cup and one saucer, and (b) any vessel and its lid sold together shall be deemed to be one piece but not a set of cups and saucers, plates or dishes etc. | | | | | (2) All kinds of glass sheets, glass rods, glass tubes, glass ampoules and silvered mirrors. | Twelve paise in the rupee | Twelve paise in the rupee | | 21 | Bicycles, tandem cycles, tricycles and cycle combinations and tyres, tubes, components, parts and accessories thereof. | Eight paise in the rupee | Eight paise in the rupee | | 22 | Food and non-alcoholic drinks not being food or drinks to which entry 98 in this Schedule applies, served at one time for consumption inside any eating house, restaurant, hotel, refreshment room or boarding establishment— (a) at a price more than five rupees but not more than thirty rupees per person. | Eight paise in the rupee | Eight paise in the rupee | | | (b) at a price of more than thirty rupees per person | Fifteen paise in the rupee | Fifteen paise in the rupee | | 23 | (a) Articles of cement and asbestos cement (other than those specified elsewhere). | Eight paise in the rupee | Eight paise in the rupee | | | (b) Hume pipes and glazed earthenware pipes | Do. | Do. | | 24 | Books and periodicals other than those covered by entry 2 of Schedule 'A' | Do. | Do. | | 25 | (i) Building materials including lime, sand, stone, rubble, refractory bricks but excluding those specified elsewhere. | Do. | Do. | | | (ii) Timber (other than firewood), Bamboo (whether whole or split), plywood and hard-board. | Do. | Do. | | 26 | Coir products including coir mattresses but excluding those specified in sub-entry (ii) of entry 25 of Part I and entry 80 of this Schedule. | Eight paise in the rupee | Eight paise in the rupee | | 27 | Food stuffs and food provisions of all kinds including dried fruits and dried vegetables, raw, semi-cooked, semi-processed, or ready to serve foods, pickles, sauces, jams, marmalades, jellies, preserved fruits and honey excluding items specified in entries 28 and 35 in Part I of Schedule 'C'. | Do. | Do. | | 28 | Fountain pens, ball pens, stylograph pens and propelling pencil and components, parts and accessories of such pens and pencils and refills used therewith. | Do. | Do. | | 29 | Horses. | Do. | Do. | | 30 | Hydrogenated vegetable oils including vanaspati. | Do. | Do. | | 31 | Insecticides, pesticides, fungicides and weedicides. | Do. | Do. | | 32 | Oil engines (other than those covered by entry 62 in this Schedule) and components, parts and accessories thereof. | Do. | Do. | | 33 | Professional, scientific and laboratory instruments, implements and tools other than those specified elsewhere; and components, parts and accessories of any of them. | Do. | Do. | | 34 | Rubber and rubber products other than those specified elsewhere. | Do. | Do. | | 35 | (1) Sweets and sweetmeats, including Shrikhand, Basundi and Doodhpak; Cakes, pastries, biscuits and other confectioneries, ice-cream and kulfi and non-alcoholic drinks containing ice-cream or kulfi. | Do. | Do. | | | (2) Sweet drops, toffees and chocolates | Do. | Do. | | 36 | Tooth powders and tooth pastes of all kinds whether medicated or not and tooth brushes. | Do. | Do. | | 37 | Tarpaulins. | Do. | Do. | | 38 | Tents, sails and canvas goods, other than those specified elsewhere. | Do. | Do. | | 39 | Toys and sports goods other than those specified elsewhere. | Do. | Do. | | 40 | X-ray apparatus and films, plates and other equipments required for use therewith; and components, parts and accessories of any such apparatus or equipments. | Do. | Do. | | 41 | (i) Bangles made of plastic | Two paise in the rupee | Two paise in the rupee | | | (ii) Bangles made of Ivory | Eight paise in the rupee | Eight paise in the rupee | | 42 | Footwear other than that specified in entry 32 in Schedule 'A'— (a) When sold at a price not exceeding Rs. 30 per pair. | Do. | Do. | | | (b) When sold at a price exceeding Rs. 30 per pair. | Twelve paise in the rupee | Twelve paise in the rupee | | 43 | Coal Gas | Ten paise in the rupee | Ten paise in the rupee | | 44 | (a) Electrical goods of all kinds (other than those specified elsewhere in this Schedule) used in the generation, transmission, distribution or in connection with the consumption of electricity such as all kinds of wires and cables, holders, plugs, switches, casings, cappings, reapers, bends, junction boxes, meter-boards, switchboards, electrical earthenware and porcelainware. | Do. | Do. | | | (b) All instruments, apparatus and appliances (other than electronic systems, instruments, apparatus and appliances specified in entry 96 in this Schedule). | Do. | Do. | | | (c) Generators and transformers and components, parts and accessories of any of them. | Do. | Do. | | 45 | Stoves, pressure lamps including petromax and cookers of any of them including gas mantles. | Do. | Do. | | 46 | Stainless steel articles and utensils other than those specified elsewhere | Twelve paise in the rupee | Twelve paise in the rupee | | 47 | Aerated waters and non-alcoholic beverages (including fruit juices, squashes, syrups and cordials) when sold in sealed, capsuled or corked bottles, jars, tins, drums or other containers. | Do. | Do. | | 48 | Aeroplanes of all kinds including helicopters and components, parts and accessories of any of them. | Do. | Do. | | 49 | Sanitary-ware of all kinds (excluding cement pipes, hume pipes and glazed earthenware pipes specified in entry 23 of this Part) and fittings thereof. | Do. | Do. | | 50 | Binoculars, telescopes, opera glasses and magnifying glasses and components, parts and accessories of any of them | Do. | Do. | | 51 | Cigarette cases, holders and lighters, tobacco pipes and hooka. | Do. | Do. | | 52 | Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment and lenses, films and film strips (other than those declared tax-free under entry 17 of Schedule 'A') and cinema carbons required for use therewith and components, parts and accessories of any of them and cinema slides and raw films. | Do. | Do. | | 53 | Country liquor, as defined in the Maharashtra Country Liquor Rules, 1973. | Do. | Do. | | 54 | Dictaphone and other similar apparatus for recording sound; and components, parts and accessories thereof. | Do. | Do. | | 55 | Floor, wall, or roofing tiles, other than those covered by entry 1 of this Schedule. | Do. | Do. | | 56 | Furniture (other than that specified in entry 84 of this Schedule). | Do. | Do. | | 57 | Gold and Silver filigree | Twelve paise in the rupee | Twelve paise in the rupee | | 58 | Goods made primarily from any kind of plastic other than those specified elsewhere. | Do. | Do. | | 59 | Gramophones of every description, components, parts and accessories thereof, needles used therewith and gramophone records other than those covered by entry 7 of this Part. | Do. | Do. | | 60 | (a) Jewellery including articles containing precious stones, synthetic or artificial precious stones or pearls whether real, artificial or cultured, the value of which exceeds one-tenth of the value of the article. | Do. | Do. | | | (b) Precious stones, synthetic or artificial precious stones and pearls whether real, artificial or cultured. | Do. | Do. | | 61 | Plastic Laminates | Do. | Do. | | 62 | (1) Motor vehicles including motor cars, motor taxi-cabs, motor cycles, motor cycle combinations, motor scooters, motorettes, motor omnibuses, motor vans, motor lorries and chassis of motor vehicles and bodies or tankers built or meant for mounting on chassis of motor vehicles but excluding tractors whether on wheels or on tracts. | Do. | Do. | | | (2) (a) Components and parts of vehicles specified in sub-entry (1). | Do. | Do. | | | (b) other articles (including rubber and other tyres and tubes and batteries) adapted for use as parts and accessories of vehicles specified in sub-entry (1). not being such articles as are predominantly also used otherwise than as such parts and accessories. | Do. | Do. | | | (c) Trailers adapted for use along with vehicles specified in sub-entry (1), not being such trailers as are predominantly also used along with any other vehicles. | Do. | Do. | | 63 | (a) Photographic and other cameras and enlargers, lenses, papers, films and plates required for use therewith and components, parts and accessories thereof and photographic prints, whether mounted, framed or otherwise. | Do. | Do. | | | (b) Raw diapositive films and plates | Do. | Do. | | 64 | Silk fabrics as defined in the First Schedule to the Central Excises and Salt Act, 1944 and Handloom silk fabrics; and articles made from silk fabrics and handloom silk fabrics (but excluding pile carpets). | Do. | Do. | | 65 | Solvent oil | Do. | Do. | | 66 | Sound transmitting equipments including telephones, loudspeakers and electrically operated gramophones, record players and record changers; and components, parts and accessories of such equipments but excluding sound amplifying apparatus carried on the person and adapted for use as a hearing aid. | Do. | Do. | | 67 | (a) Synthetic pigments other than textile dyes | Twelve paise in the rupee | Twelve paise in the rupee | | | (b) All kinds of paints other than those specified in entry 75 of this Schedule but including distempers, cement colours or paints, powder paints, stiff paste paints, enamels and liquid paints, whether ready for use or not. | Do. | Do. | | | (c) Varnishes, french polish, vegetable turpentines, paint removers and stainers of all kinds. | Do. | Do. | | | (d) All kinds of vehicles, diluents and thinners, including natural and synthetic drying and semidrying oils such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, perilla oil, whale oil and tung oil. | Do. | Do. | | 68 | Table cutlery including knives, forks and spoons but excluding aluminium spoons. | Do. | Do. | | 69 | Vacuum flasks of all kinds including thermoses, thermic jugs, ice buckets or boxes, urns and other domestic receptacles to keep food or beverages hot or cold and components, parts and accessories thereof. | Do. | Do. | | 70 | Wireless reception instruments and apparatuses and radio gramophones and electrical valves, batteries, transmitters, accumulators, amplifiers and loudspeakers required for use therewith and components, parts and accessories of such wireless instruments, apparatuses and radio gramophones. | Do. | Do. | | 71 | Arms including rifles, revolvers, pistols and ammunition thereof and components, parts and accessories thereof. | Do. | Do. | | 72 | Clocks, time pieces and watches, electric time switches, mechanical timers, time recorders and stop watches, and components, parts and accessories thereof. | Fifteen paise in the rupee | Fifteen paise in the rupee | | 73 | (a) Domestic and commercial electrical appliances such as grinders, mixers, blenders, irons, lighters, hair driers, shavers, washing machines, heaters, hot plates, toasters, cooking ranges, boilers, ovens, geysers, vacuum cleaners and components, parts and accessories of any of them. | Do. | Do. | | | (b) All kinds of electric fans, air circulators and exhaust fans. | Do. | Do. | | 74 | Ice and dry ice | Do. | Do. | | 75 | (a) Acrylic and plastic emulsion paints | Do. | Do. | | | (b) All types of lacquers | Do. | Do. | | 76 | Articles made of ivory (other than those specified in entry 41 of this Schedule), sandal wood or black wood or inlaid therewith and ornamental metalware (not being articles specified in entry 2 of Part I of this Schedule). | Do. | Do. | | 77 | Ganja, Bhang, Charas and opium | Do. | Do. | | 78 | Culinary and flavouring essences | Fifteen paise in the rupee | Fifteen paise in the rupee | | 79 | Fire-works including matches and other articles ordinarily used as fire-works. | Do. | Do. | | 80 | Foam rubber or plastic foam or other synthetic foam or fibre foam or rubberised coir and articles made therefrom. | Do. | Do. | | 81 | Ladies handbags and vanity bags | Do. | Do. | | 82 | Lifts, hoists and cranes operated by electricity or any other power and components, parts and accessories thereof. | Do. | Do. | | 83 | Marble, granite and articles made of marble or granite | Do. | Do. | | 84 | Metal safes, cash boxes and almirahs, all kinds of metal furniture, whether sold in assembled or unassembled form and ready to assemble parts of metal furniture, furniture made from fibreglass reinforced plastics or made primarily from any kind of plastics, upholstered furniture and furniture in the manufacture of which laminated sheets are used. | Do. | Do. | | 85 | Non-potable liquors, that is,— (a) rectified spirit (b) denatured spirit (c) methyl alcohol (d) absolute alcohol (e) any other liquor which the State Government may by notification in the Official Gazette declare to be non-potable for the purposes of this entry. | Do. | Do. | | 86 | Perfumes (excluding those covered by entry 19 of Part I of this Schedule) depilatories, cosmetics, toilet articles and preparations whether medicated or otherwise (including hair creams, hair tonic and liquid shampoo) but excluding those covered by any other entry of this or any other Schedule. | Do. | Do. | | 87 | Pile carpets | Do. | Do. | | 88 | Suit cases, attache cases, brief cases and despatch cases | Do. | Do. | | 89 | Spirituous medicinal preparations containing more than twelve per cent by volume of alcohol (but other than those which are declared by the State Government by notification in the Official Gazette to be not capable of causing intoxication). | Do. | Do. | | 90 | Tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines and components, parts and accessories of such machines. | Do. | Do. | | 91 | Television sets and antennas, television cameras, television monitors and components, parts and accessories of any of them. | Do. | Do. | | 92 | (i) Typewriting machines, components, parts and accessories thereof and ribbons used therewith. | Fifteen paise in the rupee | Fifteen paise in the rupee | | | (ii) Duplicating machines including duplicators and any other apparatus for obtaining copies whether of reduced, enlarged or the same size as the original and ribbons, plates and stencils used in connection therewith and teleprinteis and components, parts and accessories of any of them. | Do. | Do. | | | (iii) Tape recorders, magnetic tapes, cassettes for use therewith (other than those specified in this Part) and components, parts and accessories of any of them. | Do. | Do. | | 93 | (a) Fluorescent tubes of all varieties and their fittings, including shades, chokes and starters and other components, parts and accessories pertaining to such tubes. | Do. | Do. | | | (b) Electric bulbs other than those covered by any other entry of this Schedule or any other Schedule. | Ten paise in the rupee | Ten paise in the rupee | | | (c) Torches of all varieties, and components, parts and accessories thereof including bulbs used therewith. | Twelve paise in the rupee | Twelve paise in the rupee | | | (d) Dry cells and dry batteries of all varieties | Do. | Do. | | 94 | Air-conditioning plant, including air-conditioners and air-coolers and components, parts and accessories thereof— (a) of capacity upto 1.5 tonnes | Fifteen paise in the rupee | Fifteen paise in the rupee | | | (b) of capacity over 1.5 tonnes | Twenty paise in the rupee | Twenty paise in the rupee | | 95 | Refrigeration plants and all kinds of refrigerating appliances and equipments, including refrigerators, deep freezers, mechanical water coolers, bottle coolers, walk-in coolers and components, parts and accessories of any of them.— (a) of capacity upto 165 litres | Fifteen paise in the rupee | Fifteen paise in the rupee | | | (b) of capacity over 165 litres | Twenty paise in the rupee | Twenty paise in the rupee | | 96 | (a) Computers and components, parts and accessories of and tapes, spools and discs used therewith. | Twenty paise in the rupee | Twenty paise in the rupee | | | (b) Electronic systems, instruments, apparatus and appliances other than those specified elsewhere and components, parts and accessories of any of them. | Do. | Do. | | 97 | Furs and articles made therefrom | Do. | Do. | | 98 | Food or drink served for consumption in hotel or restaurant or any part thereof or in any other place, with which a cabaret, floor show or similar entertainment is provided therein. | Forty paise in the rupee | Forty paise in the rupee | | 99 | Country liquor (that is, all liquor other than country Liquor to which entry 53 in this Schedule applies and other than foreign liquor to which entry 100 in this Schedule applies). | Fifty paise in the rupee | Fifty paise in the rupee | | 100 | Foreign liquor as defined from time to time in rule 3 (6) (1) of the Bombay Foreign Liquor Rules, 1953— (i) such Foreign Liquor brought into India | Fifty paise in the rupee | Fifty paise in the rupee | | | (ii) such Foreign Liquor manufactured in India— (a) Fermented liquors and Mild liquors | Thirty-five paise in the rupee | Thirty-five paise in the rupee | | | (b) Any other liquors | Twenty-five paise in the rupee | Twenty-five paise in the rupee | | 101 | All goods other than those specified from time to time in the other Schedules and the preceding entries of this Schedule. | Eight paise in the rupee | Eight paise in the rupee |