ANNEXURE - II (Para 172) - Karnataka State at NIC

71
1 ADHESIVES OF ALL KINDS INCL. GUM,
GLUE,ADHESIVE SOLUTION,GUM PASTE,LAPPING
COMPOUND,LIQUID M-SEAL EPOXY, SHELLAC,
VULCANISING SOLUTION AND ADHESIVE,SELF
ADHESIVE TAPES,GUM AND GUMMED TAPES &
RESIN.
2 AEROPLANES,HELICOPTERS,JET PLANES,
GLIDERS AND ALL TYPES OF FLYING MACHINES
(OTHER THAN BALLOONS) AND PARTS &
ACCESSORIES THEREOF.
3 AGARBATHI
ANNEXURE - II (Para 172)
PROPOSED MODIFICATIONS IN SALES TAX RATES
A. SECOND SCHEDULE:
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
4 AGRICULTURAL IMPLEMENTS-CULTIVATORS,
DISC & MOULD BOARD PLOUGHS,LAND
LEVELLERS,CAGE WHEELS, DISC HARROWS,SUB
SOILERS, RIDGERS, SHOVELS,SEED SOWING
EQUPTS,BLADE HARROW, ROTAVATOR,
COMBINED HARVESTOR,POST-HOLE DIGGER,
ROTARY DITCHER ,CHAFF CUTTERS & PARTS,
ACCESSORIES THEREOF.
5 AIR COOLERS,AIR CONDITIONERS, AIR
CONDITIONING PLANTS,COLD STORAGE PLANTS
AND EQUIPMENTS, PARTS AND ACCESSORIES
THEREOF.
6 ALUMINIUM - ALUMINIUM FOILS, ALUMINIUM
OXIDE, ALUMINIUM GRAINS, ALUMINIUM
POWDER, ALUMINIUM TAPE
7 ALUMINIUM BARS, RODS, ROUNDS,
SQUARES,FLATS, OCTAGONS AND HEXAGONS
15
15
4
4
20
12
12

72
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
8 ALUMINIUM SEMIS(INGOTS,SLABS,BLOCKS AND
BILLETS)
9 ALUMINIUM SHEETS,CIRCLES,HOOPS,STRIPS
AND ROLLS
10 ALUMINIUM STRUCTURALS, ANGLES,
JOISTS,CHANNELS,TEES,SHEETS PILING
SECTIONS, Z SECTIONS
11 ALUMINIUM TUBES (ROUNDS AND SQUARES)OF
ALL DIAMETERS AND LENGTHS INCL.TUBE
FITTINGS
12 ALUMINIUM UTENSILS OTHER THAN SPECIFIED
ELSEWHERE
13 ALUMINIUM WIRE RODS AND WIRES ROLLED OR
DRAWN
14 ANIMAL FEED AND FEED SUPPLEMENTS -
POULTRY,CATTLE,PIG,FISH,FISH MEAL, PRAWN,
SHRIMPS
15 ARC CARBONS
16 ARECANUT
17 ARMS (GUNS,REVOLVERS,RIFLES AND PISTOLS)
& AMMUNITION
18 ARTICLES MADE OF CANE OTHER THAN
FURNITURE
19 ASPHALT SHEETS
20 AUDIO AND VIDEO BLANK CASETTES
21 AUDIO AND VIDEO MAGNETIC TAPES
22 AUDIO AND VIDEO RECORDED CASETTES
4
12
12
12
4
12
2
12
4
20
8
12
12
12
12

73
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
23 BAMBOO - ARTICLES MADE OF BAMBOO OTHER
THAN FURNITURE
24 BAMBOO - WHOLE OR SPLIT
25 BATTERIES AND PARTS EXCL.DRY CELLS AND
DRY CELL BATTERIES
26 BEARINGS - BALL OR ROLLER BEARINGS OF ALL
KINDS
27 BEEDI LEAVES
28 BICYCLES, TANDEM CYCLES, CYCLES
COMBINATIONS, CYCLE-RICKSHAWS,
PERAMBULATORS, CHILDREN’S TRICYCLES &
PARTS, INCL. THEIR TYRES, TUBES AND FLAPS
29 BLASTING GUN POWDER AND OTHER
MECHANICAL EXPLOSIVES
30 BONE MEAL
31 BRASS ARTICLES, BRASS RODS, ROUNDS,
SQUARES & FLATS
32 BRASS CIRCLES,SHEETS AND STRIPS
33 BRASS UTENSILS (KITCHENWARE)
34 BREAD AND BUN
35 BRICKS OF ALL KINDS, OTHER THAN COUNTRY
BRICKS (REFRACTORY BRICKS AND THE LIKE)
36 BRONZE ARTICLES, BRONZE RODS, SQUARES &
FLATS
37 BRONZE UTENSILS(KITCHENWARE)
38 BULLION AND SPECIE
8
8
15
12
4
4
4
4
12
12
8
4
4
12
8
1

39 BUTTER AND GHEE
40 CAKES AND BISCUITS
41 CAMPHOR OF ALL KINDS
42 CANDLES
43 CANE WHOLE OR SPLIT
44 CARPETS
45 CASHEW (RAW)
46 CASHEW KERNEL
47 CASHEW SHELL OIL
74
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
48 CASSETTE TAPE RECORDERS (AUDIO AND
VIDEO)PARTS AND ACCES.
49 CASTOR OIL OTHER THAN THOSE QUALIFYING
AS TOILET GOODS
50 CEMENT
51 CEMENT CONCRETE MIXTURE
52 CEREALS & PULSES - FLOUR & HUSKS OF
PULSES, PARCHED RICE, RICE SOJI,BEATEN
RICE,BRAN OR RICE, WHEAT AND POHA, ATTA,
MAIDA AND SOJI OF WHEAT
53 CEREALS & PULSES - PULSES (WHETHER WHOLE
OR SEPARATED AND WHETHER WITH OR
WITHOUT HUSK) OTHER THAN IN IV SCH.
54 CEREALS AND PULSES - CHUNNI OF PULSES
55 CEREALS AND PULSES - FLOUR AND SOJI OF
MAIZE, GRITS AND FLAKES OF MAIZE, BRAN OF
MAIZE AND MAIZE PRODUCTS
12
15
4
4
8
20
4
4
4
15
4
15
12
2
1
2
4

75
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
56 CEREALS AND PULSES - FRIED GRAM
57 CHARCOAL
58 CHEESE
59 CHEMICAL FERTILIZER MIXTURES WHICH HAVE
NOT SUFFERED TAX
60 CHEMICAL FERTILIZERS
61 CHEMICALS OF ALL KINDS INCLUDING COPPER
SULPHATE, CAUSTIC SODA, DYES & SULPHUR
62 CHICORY
63 CHINAWARE,PORCELAINWARE AND STONEWARE
ARTICLES
64 CIGAR AND CIGARETTE CASES,LIGHTERS AND
TOBACCO PIPES
65 CIGARETTE FILTERS
66 CINEMATOGRAPHIC,PHOTOGRAPHIC & OTHER
CAMERAS, PROJECTORS, ENLARGERS, LENSES,
PARTS AND ACCES TO SUCH CAMERAS,
CINETOGRAPHIC PROJECTORS & ENLARGERS,
PLATES AND CLOTH REQUIRED FOR USE
THEREWITH.
67 CLOCKS,TIME PIECES AND WATCHES OF ALL
KINDS & PARTS, STRAPS, CHAINS, BRACELETS
(OTHER THAN THOSE MADE OF NOBLE METALS)
68 COCOA PODS,BEANS AND POWDER
69 COCONUT OIL SOLD UNDER BRAND NAME
2
4
12
4
4
4
4
15
15
12
15
15
4
20

76
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
70 COFFEE - FRENCH COFFEE
71 COFFEE INCLUDING COFFEE BEANS & COFFEE
SEEDS
72 COFFEE INSTANT
73 COFFEE POWDER EXCLUDING FRENCH
COFFEE,INSTANT COFFEE AND COFFEE DRINK
74 COIR PRODUCTS - RUBBERISED COIR PRODUCTS
75 COIR PRODUCTS, EXCEPT COIR ROPE, FIBRE,
YARN
76 COMPUTER CLEANING KIT
77 COMPUTER CONSUMABLES NAMELY -
STATIONERY, FLOPPY DISKS, CD-ROMS, DAT
TAPES, PRINTER RIBBONS, PRINTER
CARTRIDGES AND CARTRIDGE TAPES
78 COMPUTER PERIPHERALS - ALL KINDS OF
PRINTERS AND THEIR PARTS NAMELY DOT
MATRIX, INK JET, LASER, LINE, LINE MATRIX AND
THE LIKE
79 COMPUTER PERIPHERALS - TERMINALS,
SCANNERS, MULTIMEDIA KITS, PLOTTERS,
MODEMS AND THEIR PARTS
80 COMPUTER SOFTWARE
81 COMPUTERS OF ALL KINDS NAMELY MAIN
FRAME,MINI,PERSONAL, MICRO COMPUTERS
AND THE LIKE CONSISTING OF MONITOR,
KEYBOARD, MOUSE AND DRIVES (FLOPPY,
CARTRIDGE TAPE,CD-ROM,DAT),HARD DISKS
AND THEIR PARTS
82 CONFECTIONERY
4
4
15
8
12
4
4
4
4
4
4
4
15

77
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
83 CONTAINERS - GLASS JARS AND CARBOYS
84 CONTAINERS - METALLIC GAS CYLINDERS
85 CONTAINERS - PAPER BOXES, FOLDING
CARTONS, PAPER BAGS, CARRIER BAGS,
CARDBOARD AND CORRUGATED BOXES
86 CONTAINERS - PLASTIC,POLYVINYL CHLORIDE
AND POLYTHENE BOTTLES, JARS, BOXES,
CRATES, CANS,CARBOYS, DRUMS, BAGS (OTHER
THAN WOVEN SACKS)
87 CONTAINERS - WOODEN BOXES,CRATES,CASKS
AND CONTAINERS
88 CONTAINERS -PLASTIC WOVEN SACKS
89 CONTAINERS -TIN PLATE,STEEL & ALUMINIUM
DRUMS & CRATES,ALUMINIUM TUBES &
COLLAPSIBLE TUBES
90 COOKING GAS OTHER THAN LPG
91 COPPER ARTICLES,COPPER RODS, ROUNDS,
SQUARES & FLATS
92 COPPER CIRCLES, SHEETS AND STRIPS
9 3 COPPER INGOTS AND COPPER WIRE OTHER THAN
INSULATED WIRE
94 COPPER UTENSILS (KITCHENWARE)
95 COTTON BEDS, COTTON PILLOWS, COTTON
QUITS AND THIER COVERS MADE OF COTTON
96 COTTON WASTE
97 COTTON YARN WASTE
4
4
4
4
4
4
4
12
12
12
4
8
8
4
4

98 CROCKERY
78
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
99 CUTLERY AND TABLE AND HOUSEHOLD
GLASSWARE
100 DEODORANTS, DISINFECTANTS & GERMICIDES
101 DE-OILED CAKE
102 DICTAPHONES AND OTHER SIMILAR APPARATUS
FOR RECORDING SOUND AND PARTS
103 DIESEL ENGINES, PARTS AND ACCESSORIES
THEREOF
104 DRUGGETS AND DURRIES
105 DRY CELLS AND DRY CELL BATTERIES
106 EDIBLE OIL - REFINED
107 EDIBLE OIL -NON REFINED
108 EDIBLE OILS - HYDROGENATED OILS AND
COOKING MEDIUM (VANASPATHI)
109 ELECTRICAL GOODS - ELECTRICAL BULBS
110 ELECTRICAL GOODS -ELECTRICAL
EARTHENWARE AND PORCELAIN
111 ELECTRICAL GOODS -GRINDERS, MIXERS,
BLENDERS,HAIR DRYERS, SHAVERS. HEATERS,
COOKING RANGES ,BOILERS, OVENS,HOT
PLATES,COIL STOVES, GEYSERS, FLOOR
POLISHERS, JUICE EXTRACTORS,CREAM
WHIPPERS, EGG BEATERS, IRONERS,MASSAGE
APPARTUS, KETTLES,SAUCEPAN,ROOM
HEATERS, ETC.
15
15
12
4
12
12
12
15
4
4
4
12
12
15

79
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
112 ELECTRICAL GOODS- TRANSFORMERS,
TRANSMISSION WIRES AND TOWERS, ACSR
CONDUCTORS AND CABLES
113 ELECTRICAL GOODS- WASHING MACHINES,
VACUUM CLEANERS, AIR CIRCULATORS AND
VOLTAGE STABLISERS
114 ELECTRICAL GOODS, INSTRUMENTS AND
APPARATUS (OTHER THAN II-E2-I) INCL. FANS,
TUBELIGHTS, PARTS & ACCESSORIES
115 ELECTRODES OF ALL KINDS - WELDING,
GRAPHITE INCLUDING ANODES,WELDING &
SOLDERING RODS, SOLDERING WIRES
116 ELECTRONIC GOODS, PARTS AND ACCESSORIES,
OTHER THAN MENTIONED ELSEWHERE
117 FAX MACHINES AND PARTS AND ACCESSORIES
118 FIBREGLASS SHEETS & ARTICLES MADE OF
FIBRE GLASS EXCLUDING HELMETS
119 FILMS - CINEMATOGRAPHIC
120 FILMS - PHOTOGRAPHIC FILMS INCL.
PHOTOGRAPHIC PAPER
121 FILMS - X-RAY FILMS
122 FIRE FIGHTING EQUIPMENTS AND DEVICES
123 FIREWOOD
124 FIREWORKS
125 FOAMED RUBBER,PLASTIC FOAM AND OTHER
SYNTHETIC ARTICLES SUCH AS SHEETS,
CUSHIONS, PILLOWS, MATTRESSES
15
15
12
12
12
12
12
8
8
8
12
4
15
15

80
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
126 FOLDING UMBRELLAS AND PARTS
127 FOOD & NON ALCOHOLI DRINKS - INSTANT MIX
IN LIQUID, POWDER OR CRYSTAL FORM -
JAMOON,IDLI,ICE -CREAM,JELLY MIX,
ETC.;SAMBHAR & RASAM, MASALA, CURRY
POWDERS & PASTES, SOFT DRINK
CONCENTRATE
128 FOOD & NON ALCOHOLIC DRINKS - AERATED
WATER INCL. SOFT DRINKS, EXCL.SOFT DRINK
CONCENTRATE
129 FOOD & NON ALCOHOLIC DRINKS - INCL.
SWEETMEATS SOLD IN PLACES OTHER THAN
STAR HOTELS
130 FOOD &NON ALCOHOLIC DRINKS - SOLD IN
THREE,FOUR AND FIVE STAR HOTELS
RECOGNISED BY TOURISM DEPT.,GOVT.OF INDIA
131 FOOD &NON ALCOHOLIC DRINKS - BABY FOODS
INCL. MILK POWDER
132 FOOD &NON ALCOHOLIC DRINKS - READY TO
SERVE,PROCESSED,SEMI-COOKED,SEMI-
PROCESSED,FRUITS(NOT DRY FRUITS),DRIED
VEGETABLES,FRUIT&VEGETABLE SOLD IN TINS
ETC.
133 FOOD AND NON ALCOHOLIC DRINKS - SOYA MILK
134 FOOD AND NON ALCOHOLIC DRINKS - MEAT AND
DRESSED CHICKEN SOLD IN SEALED
CONTAINERS
135 FOOD PRESERVATIVES,FOOD COLOURS AND
FOOD FLAVOURING ESSENCES
136 FOOTWEAR
2
15
15
12
20
15
15
10
8
12
12

81
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
137 FOOTWEAR POLISHERS (SHOE CARE KIT, SHOE
LACES)
138 FOREST PRODUCTS - NUXVOMICA,RITA,
SOAPNUT, ANTWAL,HALEELA, HARDA FRUITS
AND SEEDS,KAADU SEEGE BARK,MARDI
DEVIDEVI, MYROBALAN BARKS, ROUSA GRASS,
TAMALA PATRA
139 FURNACE OIL,TRANSFORMER OIL AND
COOLANTS
140 FURNITURE - STEEL FURNITURE AND MOULDED
FURNITURE
141 FURNITURE OF ALL KINDS(OTHER THAN STEEL
FURNITURE AND MOULDED FURNITURE) OF ANY
MATERIAL, INCL. IN KNOCKDOWN CONDITION,
TREASURE CHESTS, SAFES, PARTS &
ACCESSORIES
142 FURS AND SKINS (OTHER THAN IN IV SCH) AND
ARTICLES MADE THEREFROM BUT EXCL. THOSE
FALLING UNDER ANY OTHER ENTRY
143 GALVANISED IRON BUCKETS
144 GARDEN AND BEACH UMBRELLAS AND PARTS
145 GLASS SHEETS AND ARTICLES EXCL.GLASS
BOTTLES,TABLE AND HOUSEHOLD GLASSWARE,
GLASS MIRROR, GLASS AMPULES
146 GLYCERINE
147 GOLD THREAD OF ALL KINDS INCL.METALLIC
(YARN,JARI YARN,PLASTIC YARN),POLYSTER FILM
YARN AND RADIANT YARN
148 GOTTA AND NAKKI
12
8
15
15
15
15
8
12
15
8
4
4

82
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
149 GRAMOPHONES INCL. RADIO GRAMOPHONES
AND PARTS AND ACCES.
150 GRAMOPHONES RECORDS, COMPACT DISCS
INCL. GRAMOPHONE NEEDLES
151 GUNNY BAGS, BARDANS, BATARS, HESSIAN
CLOTH AND JUTE TWINE
152 GYPSUM
153 HANDICRAFTS OF BRASS,BRONZE,COPPER
&OTHER METALS,BIDARIWARE,HAND MADE
ITEMS (POTTERY, STONE CRAFTED, MARBLE,
WOOD, LAMPS). ART WORKS,DOKRA
ITEMS,COCONUT SHELL,CONCH, SHELL, PALM
LEAF,PAPIERMACHE, SCREWPINE, STRAW,WOOD
CARVINGS&FIGURES,WOOD INLAID ARTICLES
154 HARDWARE - BOLTS, BOLTENDS, RIVETS, NUTS,
HINGES, SCREWS (HOOKS, RINGS, STUDDINGS,
SELF-TAPPED), DOOR CLOSERS,WHEELS,
BLOCKS, CLAMPS, GUNMETAL FITTINGS,
CURTAIN RODS, GRINDING STONES, LOCKS &
PADLOCKS OF ALL KINDS,WASHERS,SPRINGS,
GLASS& STEEL WOOL, ABRASIVES, NAILS
155 HARDWARE - METALLIC BARBED WIRE,WIRE
MESH,PLASTER MESHES AND METALLIC WIRE
NETTINGS
156 HARDWARE - PAINT BRUSHES
157 HARDWARE -FITTINGS OF DOORS,WINDOWS AND
FURNITURE(OF BASE METAL OR ALLOY)
158 HEAD CLEANERS (ALL KINDS) OF AUDIO AND
VIDEO CASETTE PLAYERS AND RECORDERS AND
LUBRICANTS SPECIALLY USED IN ELECTRONIC
GOODS
12
12
4
4
12
12
12
12
12
12

159 HELMETS
83
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
160 HOSIERY (EXCEPT HOSIERY CLOTH IN LENGTHS)
OF ALL KINDS
161 HUSKS - CASHEW, CASHEW SHELL, COCONUT
SHELL, COFFEE, GROUNDNUT, GROUNDNUT
SHELL, MAIZE
162 ICE, ICE FRUIT, ICE CANDIES, ICE CREAM OF ALL
KINDS
163 IMITATION JEWELLERY
164 INDIAN MUSICAL INSTRUMENTS,PARTS &
ACCESSORIES THEREOF
165 INDUSTRIAL GASES - OXYGEN, ACETYLENE,
NITROGEN ETC.
166 INKS OF ALL KINDS
167 INSECTICIDES, PESTICIDES, RODENTICIDES,
FUNGICIDES, WEEDICIDES, HERBICIDES AND
PLANT REGULATORS AND PLAN GROWTH
NUTRIENTS EXCL. COPPER SULPHATE
168 IVORY AND SANDLEWOOD ARTICLES
169 JAGGERY (GUR)
170 JEWELLERY - ARTICLES MADE OF GOLD AND
SILVER, WHETHER OR NOT STUDDED WITH
PRECIOUS OR SEMI-PRECIOUS STONES
171 JUTE-CUM-POLYPROPYLENE COVERINGS
172 KEROSENE (EXCLUDING KEROSENE SOLD
UNDER PDS)
8
4
4
15
4
4
15
12
4
15
1
2
12
15

84
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
173 KIRANA GOODS - METHI, POPPY SEEDS (KASKAS),
CORIANDER (DHANIYA) JEERA, SOMPH, KATHA,
AZWAN, KESAR, KABAB CHINI, BHOJUR PHOOL,
TEJPATHA, JAPATRI, NUTMEG, KALHOOVU, WET
& DRY DATES, SAIGO, KHARBHUJ SEEDS &
BRANDED HONEY
174 KIRANA GOODS - CARDAMOM, PEPPER,
CINNAMON, DALCHINNY, CLOVES
175 KIRANA GOODS - DRY FRUITS
INCL.ALMONDS,WALNUTS AND PISTA
176 KIRANA GOODS - CUMMIN SEEDS (JEERA), AND
TAMARIND
177 KITCHENWARE & UTENSILS MADE OF ALUMINUM
OR NON-FERROUS METALS WITH STICK
RESISTANT COATINGS
178 KITCHENWARE COATED WITH HEAT RESISTANT
COATINGS FOR COOKING & SERVING
179 LAMINATED PACKING MATERIALS - HESSIAN
BASED,POLYTHENE,HIGH DENSITY POLYTHENE
BASED, BITUMINISED WATERPROOF PAPER
180 LAMINATED,IMPREGNATED OR COATED
MATTING MATERIALS - LINOLEUM, PVC(VINYL)
USED FOR FLOOR COVERINGS(OTHER THAN
TILES)
181 LEATHER GOODS (OTHER THAN THE GOODS
FALLING UNDER V SCH.NO.16
182 LIFTS WHETHER OPERATED BY ELECTRICITY OR
HYDRAULIC POWER
183 LIME INCLUDING LIME STONES
184 LOTTERY TICKETS
8
8
8
4
12
12
4
15
15
15
4
20

85
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
185 MACHINERY - AGRICULTURAL - PARTS AND
ACCES. OF TRACTORS AND POWER TILLERS,
TRAILERS, EXCLUDING TYRES, TUBES & FLAPS
186 MACHINERY - AGRICULTURAL - TRACTORS
187 MACHINERY - AGRICULTURAL - TRACTORS AND
POWER TILLERS TRAILERS
188 MACHINERY - AGRICULTURAL- PARTS & ACCES.
OF TRACTORS,POWER TILLERS INCL.ENGINES
AND PARTS EXCL.BATTERIES, TYRES,TUBES AND
FLAPS OF TRACTORS
189 MACHINERY - EARTH MOVERS, DUMPERS,
DIPPERS BULLDOZERS AND THE LIKE
190 MACHINERY - HANDLOOMS PARTS AND ACCES.
191 MACHINERY - PARTS AND ACCES.OF EARTH
MOVERS OTHER THAN DIESEL ENGINE PARTS,
TYRES, BATTERIES, TUBES & FLAPS
192 MACHINERY - SEWING MACHINES PARTS AND
ACCES.
193 MACHINERY - SPRINKLERS AND DRIP IRRIGATION
EQUIPMENTS USED FOR AGRICULTURE OR
HORTICULTURE PURPOSES, PARTS AND
ACCESSSORIES THEREOF
194 MACHINERY - TOOLS & WEAR PARTS USED IN
INDUSTRIAL MACHINERY SUCH AS TWIST
DRILLS,TAPS,REAMERS,CUTTERS,DIES,GRINDING
WHEELS, BUTTON BITS, TUNGSTEN,CARBIDE
WEAR PARTS,CERAMIC INDUSTRIAL WEAR PARTS
& LIKE
195 MACHINERY - WEIGHING MACHINES OF ALL
KINDS
196 MACHINERY -AGRICULTURAL - POWER TILLERS
4
4
4
4
8
2
12
12
4
8
12
0

86
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
197 MACHINERY- MACHINERIES (ALL KINDS) & PARTS
AND ACCESSORIES, EXCEPT THOSE FALLING
UNDER OTHER ITEMS AND SPECIFIED
ELSEWHERE
198 MAIZE PRODUCTS - MAIZE STARCH, LIQUID
GLUCOSE, DEXTROSE MONO HYDRATE, MALTO
DEXTRINE, GLUCOSE “”D””, MAIZE GLUTEN,
MAIZE GERM, MAIZE OIL, HYDROL, CORN STEEP
LIQUOR
199 MAN MADE OR SYNTHETIC STAPLE FIBRES,FIBRE
YARN OR FILAMENT YARN OF ALL KINDS
200 MARBLE SLABS, TILES AND ARTICLES MADE OF
MARBLE
201 MEDICINAL AND PHARMACEUTICAL
PREPARATIONS
202 MEDICINAL PLANTS, ROOTS,HERBS AND BARKS
USED IN THE PREPARATION OF AYURVEDIC
MEDICINES
203 MERCURY
204 METAL CAPS EXCLDING METAL LAMP CAPS
205 METAL LAMP CAPS
206 MILL YARN (ALL KINDS) EXCLUDING COTTON
YARN, SPUN SILK YARN, FILATURE SILK AND
THOSE FALLING UNDER ANY OTHER ENTRY.
207 MINERAL WATER, DISTILLED WATER OR ANY
OTHER PROCESSED WATER
208 MOLASSES
209 MOSQUITO REPELLANTS, DEVICES,PARTS &
ACCESSORIES
12
4
4
20
12
4
12
4
4
4
15
25
12

87
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
210 MOTOR SPIRITS - PETROL INCLUDING AVIATION
FUEL
211 MOTOR SPIRITS NOT FALLING UNDER ITEM
ABOVE.
212 MOTOR VEHICLES - ANY OTHER MOTOR
VEHICLES NOT COVERED BY SCH II-M-13-
I,II,III,IV,V,VI
213 MOTOR VEHICLES - BODIES BUILT ON MOTOR
VEHICLE CHASSIS
214 MOTOR VEHICLES - JEEPS,TREKKERS AND
VANS(PETROL DRIVEN)
215 MOTOR VEHICLES - LIGHT DIESEL VEHICLES
216 MOTOR VEHICLES - MOTOR CARS INCLUDING
MOTOR TAXI CABS
217 MOTOR VEHICLES - MOTOR CYCLES
INCL.SCOOTERS, MOTERETTES, MOPEDS AND
CYCLE COMBINATIONS
218 MOTOR VEHICLES - MOTOR LORRIES INCLUDING
MOTOR OMNI BUSES
219 MOTOR VEHICLES - PARTS & ACCES.,
EXCL.RUBBER & OTHER TYRES, TUBES & FLAPS,
BATTERIES AND DIESEL ENGINE AND ITS PARTS
220 MOTOR VEHICLES - PARTS AND ACCESSORIES-
SPARK PLUGS
221 MOTOR VEHICLES - THREE WHEELER MOTOR
VEHICLES(AUTORICKSHAWS)
222 MOTOR VEHICLES PARTS & ACCESSORIES -
CHASSIS OF MOTOR VEHICLES
30 (Effective
rate to
be notified)
25 (Effective
rate to
be notified)
12
12
12
12
12
12
12
12
12
12
12

88
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
223 MUSICAL INSTRUMENTS, PARTS & ACCESSORIES
THEREOF NOT COVERED BY ITEM 165 ABOVE.
224 NEWSPRINT
225 NON-FERROUS CASTINGS AND ALLOYS
226 OIL CAKE
227 OILS - AGARBATHI, CITRODARA, CITRONELLA,
CLOVE, DAVANA, LEMON GRASS, NATURAL
ESSENTIAL,RUBBER SEED, NILGIRI OIL OTHER
THAN THOSE SPECIFIED ELSEWHERE IN THE
SCHEDULE
228 OPIUM,GANJA, BHANG AND OTHER NARCOTICS
229 OPTICAL GOODS - BINOCULARS,OPERA GLASSES,
TELESCOPES,MICROSCOPES, PARTS AND
ACCES.(LENS CARE SOLUTION)
230 OPTICAL GOODS - SPECTACLES, LENSES &
FRAMES INCL.PARTS AND ACCES.
231 PAINTS - ACRYLIC PAINTS AND COLOURS,PLASTIC
EMULSION PAINTS AND ALL KINDS OF LACQUERS
232 PAINTS, COLOURS, VARNISHES, PIGMENTS,
POLISHER, INDIGO, ENAMEL, PUTTY, BALE OIL,
WHITE OIL, TURPENTINE, THINNERS, AND
PRIMERS,LIGHT MINERAL OIL, METAL POLISHING
COMPOUND, PATTIES
233 PAN MASALA
234 PAPER PULP
235 PAPERS OF ALL KINDS INCLUDING AMMONIA
PAPER, BLOTTING PAPER, CARBON PAPER,
CELLOPHANE, PVC COATED PAPER, STENCIL
PAPER, WATER PROOF PAPER, ART BOARDS,
15
4
8
4
4
25
12
12
15
15
25
8
8

89
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
CARD BOARDS, CORRUGATED BOARDS, DUPLEX
BOARDS, PULP BOARDS, STRAW BOARDS,
TRIPLEX BOARDS; STUDENT NOTE BOOKS AND
THE LIKE, BUT EXCLUDING PHOTOGRAPHIC
PAPER
236 PARTS AND ACCESSORIES OF CASETTES
237 PENS OF ALL KINDS INCLUDING REFILLS
238 PETROLEUM PRODUCT - LIQUEFIED PETROLEUM
GAS
239 PETROLEUM PRODUCT- BRAKE FLUID,
LUBRICATING OIL (GREASE,SOLVENT OILS),
PETROLEUM JELLY, SPRAY OIL,METHANOL,
AROMAX, MOSQUITO LARVICIDAL OIL,LOW
SULPHUR,GLASS CLEANER, BENZENE, TOULENE,
SHELL HEXANE,SPECIAL BOILING POINT SPIRIT
240 PETROLEUM PRODUCTS - ASPHALT (BITUMEN)
241 PETROLEUM PRODUCTS- NAPTHA
242 PHOTO FRAMES AND PHOTO MOUNTS
243 PIPES TUBES AND FITTINGS OF IRON(NOT
FALLING UNDER FOURTH SCH.) CEMENT,
STONEWARE AND ASBESTOS, CEMENT
GRILLS,PITCH FIBRE PIPE
244 PLASTIC GOODS - HIGH DENSITY POLYTHENE,
LOW DENSITY POLYTHENE,RIGID POLYVINYL
CHLORIDE PIPES AND FITTINGS EXCLD. CONDUIT
PIPES AND ITS FITTINGS
245 PLASTIC GOODS - PLASTIC GRANULES
12
12
12
15
15
12
12
12
4
4

90
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
246 PLASTIC GOODS - PLASTIC SHEETS & ARTICLES
MADE FROM ALL KINDS OF PLASTIC INCL.
POLYTHENE, POLYVINYL CHLORIDE,
POLYPROPYLENE, POLYSTYRENE
247 PLAYING CARDS OF EVERY DESCRIPTION
248 PRECIOUS STONES - DIAMONDS, EMERALDS,
RUBIES, REAL PERALS, SAPPIRES & ARTICLES IN
WHICH SUCH PRECIOUS STONES ARE SET
249 PRESSURE COOKERS PARTS AND ACCES.
250 PRINTED MATERIALS OTHER THAN BOOKS
MEANT FOR READING
251 PUMPSETS WITH ELECTRIC MOTORS OR OIL
ENGINES OF NOT MORE THAN 10 HP
252 PUMPSETS WITH OIL ENGINES OF MORE THAN
10 HP
253 PUMPSETS WITH ELECTRIC MOTORS OF MORE
THAN 10 HP
254 RAIL COACHES AND PARTS AND ACCESSSORIES
THEREOF
255 RAW SILK AND SILK YARN IMPORTED FROM
OUTSIDE THE COUNTRY
256 RAYON GRADE PULP OR ANY OTHER PULP OUT
OF WHICH MAN MADE OR SYNTHETIC STAPLE
FIBRES OR FIBRE YARN OR FILAMENT YARN ARE
MADE
257 RAZOR AND RAZOR BLADES
258 READYMADE GARMENTS (OTHER THAN HOSIERY
OF ALL KINDS) MADE OUT OF ANY MATERIAL
WHETHER USED AS REGULAR WEAR OR CASUAL
15
12
2
12
8
4
12
12
12
8
8
15
8

91
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
WEAR INCLUDING CAPS, NECK TIES,BOWS,BABY
DIAPERS,BABY NAPPIES
259 REFRACTORY BRICKS AND THE LIKE
260 REFRIGERATORS INCUDING DEEP FREEZERS
BOTTLE COOLERS AND WATER COOLERS AND
THE LIKE AND PARTSTHEREOF
261 RICE BRAN OIL
262 ROLLING SHUTTERS AND COLLAPSIBLE GATES
WHETHER OPERATED MANUALLY,
MECHANICALLY OR ELECTRICALLY AND THEIR
PARTS
263 ROOFING,LIGHT ROOFING AND FALSE ROOFING
MATERIALS INCLUDING CEMENT, ASBESTOS
SHEETS, ASPHALT, HARD & SOFT BOARDS,
PLYWOODS, VENEERED BOARDS & PANELS,
LAMINATED SHEETS BUT EXCLUDING THOSE
SPECIFIED ELSEWHERE.
264 ROSEWOOD ARTICLES
265 RAW RUBBER NAMELY, LATEX IN LIQUID OR
SHEET FORM
266 RUBBER PLATES,SHEETS AND STRIPS
UNHARDENED WHETHER VULCANISED OR NOT
AND WHETHER COMBINED WITH TEXTILE
MATERIAL OR OTHERWISE
267 RUBBER - PIPING AND TUBING OF UNHARDENED
VULCANISED RUBBER
268 RUBBER - TRANSMISSION,CONVEYOR OR
ELEVATOR BELTS OR BELTING OF VULCANISED
RUBBER WHETHER COMBINED WITH ANY
TEXTILE MATERIAL OR OTHERWISE
4
20
4
12
12
15
12
15
15
15

92
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
269 RUBBER - SYNTHETIC RUBBER INCLUDING
BUTADIENE, ACRYLONITRILE,STYRENE
BUTADIENE, BUTYL RUBBER, SYNTHETIC
RUBBER LATEX INCLUDING PRE-VULCANISED
SYNTHETIC RUBBER LATEX
270 RUBBER ARTICLES THAT IS ARTICLES MADE
WHOLLY OF RUBBER(OTHER THAN SPECIFIED
SPECIFIED ELSEWHERE)
271 RUBBER AND OTHER TYRES,TUBES AND FLAPS
OTHER THAN THOSE FALLING UNDER FOURTH
SCHEDULE AND THOSE SPECIFIED ELSEWHERE.
272 SAND, CLAY, FIRECLAY, COAL ASH, COAL BOILER
ASH, COAL CINDER ASH, COAL POWDER,
CLINKER
273 SANDAL WOOD OIL
274 SANITARY FITTINGS OF EVERY DESCRIPTION
EXCL.PIPES AND FITTINGS OF STONEWARE,
CEMENT AND IRON AND STEEL
275 SANITARY TOWELS, SANITARY NAPKINS,
BELTLESS NAPKINS AND TAMPONS, DISPOSABLE
DIAPERS
276 SCENTED SUPARI
277 SCRAP OF BASE METALS AND ALLOYS, AND
SCRAP OF ALL KINDS OTHER THAN SPECIFIED
ELSEWHERE
278 SEWING THREAD
279 SLOTTED ANGLES AND READY TO ASSEMBLE
PARTS OF STEEL RACKS
280 SOAPS - DETERGENT CAKES, DETERGENT
12
15
12
8
4
15
12
12
4
4
15
12

93
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
POWDERS AND DETERGENT LIQUIDS AND
LAUNDRY BRIGHTENERS, STAIN BUSTERS, STAIN
REMOVERS.
281 SOAPS - SHAMPOO IN LIQUID AND GEL FORM,
INCLUDING HERBAL AND MEDICINAL
PREPARATIONS
282 SOAPS - TOILET SOAPS(INTENDED FOR BATHING
PURPOSES)
283 SOAPS - WASHING SOAPS INCLUDING SOAP
FLAKES, SOAP POWDERS
284 SOUND TRANSMITTING EQUIPMENTS INCLUDING
LOUD SPEAKERS AND PARTS EXCLUDING
TELEPHONES AND ITS PARTS
285 SPORTS GOODS (INDOOR AND OUTDOOR)
INCLUDING BODY BUILDING EQUIPMENTS,
TROPHIES, MEDALS, SHIELDS BUT EXCLUDING
WEARING APPARELS
286 STAINLESS STEEL ARTICLES OTHER THAN
SPECIFIED ELSEWHERE
287 STARCH, LAUNDRY AND TEXTILE STARCH (ALL
KINDS)
288 STATIONERY ARTICLES - ACCOUNT BOOKS,
PAPER ENVELOPES, DIARIES CALENDERS, RACE
CARDS, CATALOGUES, GREETING CARDS,
INVITATION CARDS, HUMOUR & PICTURE POST
CARDS, SPECIAL OCCASION CARDS, PHOTO &
STAMP ALBUMS
289 STATIONERY ARTICLES - CLIP BOARDS, CLUTCH
PENCIL, BLACK LEAD, DATE STAMPS, DUSTERS,
INDEX FILE CLIPS, POKERS, OFFICE FILES OF ALL
KINDS, PAPER CUTTER, BLACKBOARD,
BLACKBOARD DUSTERS
15
15
12
12
4
12
4
12
12

94
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
290 STATIONERY ARTICLES - OFFICE DESK
MATERIALS INCLUDING PUNCHINGMACHINES
AND STAPLER MACHINES
291 STATIONERY ARTICLES-PAPER PINS,PEN
STANDS, PENCIL LEAD,PENCIL SHARPENERS,
PERMANENT MARKERS, REFILL LEADS, STAMP
RACKS, STAPLER PINS, RULERS OF ALL KINDS,
GULLI PENS AND PIN STUDS
292 STEEL DOOR FRAMES, STEEL DOORS, STEEL
WINDOW FRAMES, STEEL SHUTTERS
293 STONES - CUDDAPAH STONES SLABS AND TILES
POLISHED
294 STONES - CUDDAPAH STONES SLABS AND TILES
UNPOLISHED
295 STONES - GRANITE - POLISHED
296 STONES - GRANITE - UNPOLISHED
297 STONES - GRANITE -CHIPS
298 STONES - SHAHABAD STONES SLABS AND TILES
299 STOVES - GAS & KEROSENE ,BARBECUES,
CHARCOAL OVEN, TANDOOR STOVE, PARTS AND
ACCESSORIES THEREOF
300 SUGAR AND SUGAR PREPARATIONS EXCLUDING
SUCH SUGAR AND SUGAR PREPARATIONS AS ARE
COVERED, DESCRIBED OR SPECIFIED
ELSEWHERE IN ANY OF THE SCHEDULES.
301 SUGAR IMPORTED FROM OUTSIDE THE
COUNTRY
12
12
12
8
8
20
20
20
8
12
4
15

95
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
302 SUIT CASES,BRIEF CASES,ATTACHE CASES,
DESPATCH CASES INCLUDING THOSE MADE OF
LEATHER BUT EXCLUDING STEEL TRUNKS
303 SUNGLASSES, GOGGLES,LENSES & FRAMES
INCLUDING ATTACHMENTS,PARTS &
ACCESSORIES THEREOF
304 SURGICAL & DENTAL INSTRUMENTS - TOOLS &
AIDS (ELECTRICAL & ELECTRONIC EQPTS &
APPLIANCES; SYRINGES & NEEDLES, OPER.
THEA. EQPTS, SURGICAL COTTON WOOL,STETH.,
ENEMA&BED PANS, SURGICAL GLOVES,
ABDOMINAL BELTS,CERVICAL COLLARS,
OPER.SUITS, DENTAL CHAIRS ETC.
305 SYNTHETIC GEMS
306 TABULATING AND CALCULATING MACHINES,
(INCLUDING ALL TYPES OF MECH. & ELECT.
CALCULATORS), DUPLICATING & RONEO
MACHINES, PARTS & ACCESSORIES THEREOF
307 TAILORING MATERIALS - NEEDLES , SCISSORS ,
HOOKS, BUTTONS,ZIPS,BUCKLES,MEASURING
TAPE STICK, COLLARS & COLLAR BONE,HORN
BUTTONS,INDENT HOOKS / EYES,JEAN
BUTTONS,KNITTING PINS, LONGSTITCH KIT,M S
COATED BUTTON/STARS,ZIP FASTNERS,
ZIPPERS,CUFF LINKS,CROCHET HOOKS
308 TAMARIND SEEDS
309 TANNING BARKS
310 TEA - SOLD UNDER BRAND NAME
311 TEA - OTHER THAN THE ABOVE
15
12
12
15
12
12
4
12
15
12

96
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
312 TELEPHONES OF EVERY DESCRIPTION
INCLUDING CELLULAR PHONES AND THEIR
PARTS
313 TELEPRINTERS AND THEIR PARTS
314 TELEVISION SETS AND COMPONENTS PARTS AND
ACCESSORIES THEREOF
315 TEXTILES AND FABRICS BUT EXCLUDING SUCH
TEXTILES AND FABRICS AS ARE COVERED,
DESCRIBED OR SPECIFIED ELSEWHERE IN ANY
OF THE SCHEDULES.
316 TEXTILES AND FABRICS IMPORTED FROM
OUTSIDE THE COUNTRY
317 TILES - CERAMIC AND GLAZED FLOOR AND WALL
TILES
318 TILES - MOSAIC TILES AND CHIPS
319 TILES - ROOFING TILES INCLUDING RIDGES
MADE OF CLAY AND CLAY DECORATIVE TILES
320 TILES - ROOFING TILES OTHER THAN COUNTRY
TILES
321 TILES - OTHER THAN ITEMS COVERED BY ABOVE
ENTRIES.
322 TILES- JOINTING POWDER (OTHER THAN
CEMENT) AND SITU MIXTURE FOR LAYING TILES
AND CHIPS SPECIFIED ABOVE.
323 TOBACCO PRODUCTS IMPORTED FROM OUTSIDE
THE COUNTRY
324 TOBACCO PRODUCTS INCLUDING GUTKHA AND
THE LIKE, BUT EXCLUDING SUCH PRODUCTS AS
ARE SPECIFIED ELSEWHERE IN ANY OF THE
SCHEDULES.
4
15
15
8
15
15
15
4
12
15
15
15
25

97
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
325 TOILET ARTICLES (WHETHER MEDICATED OR
NOT THAT IS TO SAY) - PERFUMES,
EUDECOLOGNE, SOLID COLOGNES,BEAUTY
BOXES,FACE PACKS,CLEANSING LIQUIDS,
MOISTURISERS,MAKE-UP ARTICLES (NOT
INCLUDING TALCUM POWER, COMPLEXTION
ROUGE,BLEACHING AGENTS,HAIR DYES, HAIR
SPRAYERS, HAIR REMOVERS, HAIR
CREAMS,LIPSTICK,NAIL POLISHERS AND
WARNISHES,POLISH REMOVER,EYE LINERS,
AFTER SHAVE LOTIONS AND BODY
DEODORANTS.
326 TOILET ARTICLES- OTHER THAN SPECIFIED
ABOVE AND SUCH OTHER ARTICLES AS MAY BE
SPECIFIED BY THE STATE GOVT. BY
NOTIFICATION IN THE OFFICIAL GAZETTE.
327 TOOLS - SPANNERS, SCREW DRIVERS, FILES,
CUTTING PLIERS, HAMMERS,CLOW
HAMMER,HAND FORGE AND THE LIKE(
MANUALLY OPERATED)
328 TOYS - ELECTRONIC TOYS
329 TOYS OF ALL KINDS (EXCLUDING ELECTRONIC
AND ELECTRICALLY OPERATED TOYS)
330 TYPEWRITER - KANNADA
331 TYPEWRITER - OTHER THAN KANNADA, PARTS &
ACCESSORIES, INCLUDING TYPEWRITER RIBBON
332 VACCUM FLASKS AND THERMOWARE ARTICLES
AND THEIR REFILLS
333 VALVES OF ALL KINDS OTHER THAN THOSE
GENERALLY USED AS PARTS OF MOTOR
VEHICLES
20
20
12
15
8
2
12
12
12

98
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
334 VEGETABLE NON-EDIBLE OILS OTHER THAN
SPECIFIED ELSEWHERE - NON-REFINED
335 VEGETABLE NON-EDIBLE OILS OTHER THAN
SPECIFIED ELSEWHERE - REFINED
336 WASHED COTTON SEED OIL
337 WATER AND WEATHER PROOFING COMPOUNDS
338 WATER METERS
339 WATER STORAGE TANKS MADE OF FIBRE
GLASS,PLASTIC OR SYNTHETIC MATERIALS,
WATER TANKS MADE OF ALUMINIUM
340 WAXES OF ALL KINDS
341 WEIGHTS AND MEASURES
342 PAGERS AND ITS PARTS
343 WIRELESS RECEPTION INSTRUMENTS,
APPARATUS AND COMPONENTS THEREOF
INCLUDING ALL ELECTRONIC VALVES,
ACCUMULATORS, AMPLIFERS, LOUD SPEAKERS
WHICH ARE NOT SPECIFICALLY DESIGNED FOR
PURPOSES OTHER THAN WIRELESS RECEPTION
344 WOOD OF ALL KINDS INCLUDING EUCALYPTUS,
CASUARINA, HALWANA, TIMBER OF ANY SHAPE,
FORM OR SIZE INCLUDING DOOR FRAMES,
WINDOW FRAMES AND SHUTTERS
345 X-RAY APPARATUS & EQUIPMENTS, MEDICAL
IMAGING, DIAGONOSTIC & THERAPEUTIC
EQUIPMENTS
346 YEAST - DRY, WET AND COMPRESSED
347 ZINC,LEAD & CADMIUM
4
4
4
15
12
12
12
12
15
15
12
12
8
4

99
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
B. THIRD SCHEDULE:
1 ORES - BAUXITE,CHROMITE,IRON,MANGANESE
AND OTHERS, INCL. LUMPS AND FINES
2 COFFEE BEANS AND COFFEE SEEDS (WHETHER
RAW OR ROASTED) PURCHASED BY COFFEE
CURERS
3 RAW WOOL
4 SUGARCANE WHEN PURCHASED BY A
MANUFACTURER OF JAGGERY WHOSE TOTAL
TURNOVER IN A YEAR EXCEEDS RUPEES FIVE
LAKHS
5 SUGARCANE WHEN PURCHASED BY
MANUFACTURER OF SUGARCANE SYRUP
(PROCESSED)
C. FOURTH SCHEDULE:
1 BARLEY
2 COAL INCLUDING COKE IN ALL ITS FORMS BUT
EXCLUDING CHARCOAL
3 COTTON YARN, BUT NOT INCLUDING COTTON
YARN WASTE
4 COTTON, ALL KINDS, EXCL. COTTON WASTE
5 CRUDE OIL
6 HIDES AND SKINS, WHETHER IN A RAW OR
DRESSED STATE
7 IRON & STEEL
8 JUTE
4
4
4
4
8
4
4
4
4
4
4
4
4

100
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
9 OIL SEED - COCONUTS (COPRA), EXCL. TENDER
COCONUTS
10 OIL SEED - COTTON SEED
11 OIL SEED - GROUNDNUT OR PEANUT INCL.
GROUNDNUT OR PEANUT SEED
1 2 OIL SEED - SESAMUM OR TIL (GINGELLY), KUSUM
(KARDI), SAFFLOWER, NIGER(RAMTIL), CASTOR,
KARANJA, PONGAM, HONGE AND NEEM OR VEPA
13 OIL SEED - SOYABEAN, RAPE SEED, MUSTARD,
LINSEED, SUNFLOWER, MAHUA, ILLUPAI, IPPI,
PUNNA, UNDI, KOKUM, SAL, TUNG & REDPALM
14 PULSES -WHOLE OR SEPARATED, WITH OR
WITHOUT HUSK-GRAM OR GULAB GRAM, TUR OR
ARHAR,MOONG OR GREEN GRAM, MASUR OR
LENTHIL, URAD OR BLACK GRAM, MOTH,LAKH
OR KHESARI
15 SCRAP - IRON,CAST IRON,RUNNER AND IRON
SKULL - IN ALL FORMS INCL. STEEL SKULL
TURNINGS AND BORINGS
16 SUGAR INCLUDING KHANDASARI SUGAR AND
SUGAR PREPARATIONS
17 TEXTILES AND FABRICS (U/S 5(4))
18 TOBACCO PRODUCTS (DECLARED GOODS)
D. SIXTH SCHEDULE:
1 WORKS CONTRACTS - PIPE LAYING, ETC.
2 WORKS CONTRACTS - CIVIL, ETC.,
4
4
4
4
4
1
4
4
4
4
4
12

E. SEVENTH SCHEDULE:
LEASING OF GOODS
101
Sl. Name of the Commodity Proposed
No. Rate of
Tax (%)
F. UNSCHEDULED GOODS INCLUDING GLASS
BOTTLES
4
12

102
ANNEXURE III (Para 191)
I.T. PRODUCTS PROPOSED FOR 4% TAX REDUCTION
1) Electronic diaries and parts and accessories thereof.
2) DC Micromotors / Stepper motors of an output not
exceeding 37.5 watts and parts thereof.
3) Electrical capacitors, fixed, variable or adjustable (Pre-set)
and parts thereof.
4) Electrical resistors (including rheostats and
5)
potentiometers), other than heating resistors.
Printed Circuits.
6) Electronic Integrated Circuits and Micro-assemblies.
7) Optical Fibre Cables.
8) Optical fibre and optical fibre bundles and cables
9) Liquid Crystal Devices, Flat Panel display devices and parts
thereof.
ANNEXURE - IV (Para 200)
LIST OF CANTEEN STORES PROPOSED TO BE TAXED AT
REGULAR RATES
(1) Television sets, audio and video cassette players and
recorders, Disc players and music systems.
(2) Refrigerators, air-conditioners and air coolers.
(3) Microwave appliances, electronic / electric gas stoves, grills
and hobs.
(4) Cameras and projectors and its accessories
(5) Motorcycles, scooters, motor-cars, mopeds and motor cycle
combinations.
(6) Washing machines and dish washers.

103
ANNEXURE - V (Para 195)
PROPOSED COMPOSITION RATES FOR LOTTERIES
Sl. Type of draw Present Rate per Proposed
No. draw rate per draw
1. Weekly draw Rs. 20,000 Rs. 15,000
2. Fortnightly draw Rs. 60,000 Rs. 40,000
3. Monthly draw Rs. 1,00,000 Rs. 70,000
4. Special / Festival
Bumper draw Rs. 4,00,000 Rs, 1,75,000
ANNEXURE - VI (Para 204)
PROPOSED LIST OF IMPORTED ELECTRONIC GOODS
EXIGIBLE TO LUXURY TAX:
i) Television sets
ii) Telephones of every description including cellular phones
iii) Audio and Video cassette / disks players and recorders
iv) Photographic and video cameras
v) Music and home theatre systems; speakers
vi) Electronic toys and games
vii) Electronic clocks, time pieces and watches
viii) Electronic calculators
ix) Digital diaries
x) Musical instruments.

104
ANNEXURE - VII (Para 209)
I. Proposed modifications in Betting Tax.
On Course Off- Course Gymkhana
Existing Rate 20% 15% 20%
Suggested Rate 25% 20% 25%
II. The proposed modified composition amounts:
Bangalore Turf Club - Rs. 840 lakhs
Mysore Race Club - Rs. 31.5 lakhs