Rate Schedule under the MAHARASHTRA VALUE ADDED TAX (MVAT) ACT - 2002, Up to 30.06.2017.

SCHEDULE A
[ See sections 2(26), 5 and 6]
( From 1.4.2005 to date )
LIST OF GOODS FOR WHICH THE RATE OF TAX IS NIL%
Note - The abbreviation ―%‖ in relation to the rate of tax indicates that tax on goods to which the entry relates shall be charged on the basis of the sale price, the tax being equal to such percentage of the sale price as is indicated against the respective goods.
Sr. No.		Name of the commodity	Conditions And exceptions			Rate of Tax	with effect from
(1)		(2)	(3)			(4)
1.		Agricultural implements manually operated or animal driven as may be notified by the State Government, from time to time, in the Official Gazette.	-			Nil %	1.4.2005 to 31.1.2006
1.		Agricultural implements manually operated or animal driven as may be notified by the State Government, from time to time, in the Official Gazette and components and parts of such implements.	-			Nil %	1.2.2006 to date
2.		Aids and implements used by handicapped persons as may be notified by the State Government, from time to time, in the Official Gazette.	-			Nil %	1.4.2005 to 31.1.2006
2.		Aids and implements used by handicapped persons as may be notified by the State Government, from time to time, in the Official Gazette and components and parts thereof.				Nil %	1.2.2006 to date
2A		Aircraft spare parts, as may be notified from time to time, by the State Government in the Official Gazette				Nil %	1.8.2014 to date
3.		Animal driven carts including bullock carts	-			Nil %	1.4.2005 to 31.1.2006
3.		Animal driven carts including bullock carts and components, parts and accessories thereof (excluding bearings, tubes and tyres).	-			Nil %	1.2.2006 to date
4.		Aquatic feed, cattle feed, poultry feed, their concentrates, animal feed supplements and animal feed additives, grass, hay, straw, cotton seed oil cakes excluding,	-			Nil %	1.4.2005 to 30.4.2005
		a) other oil cakes,
		b) all varieties of de-oiled cakes.
4.		(a)Aquatic feed, cattle feed, poultry feed, their concentrates, additives and supplements;	-			Nil %	1.5.2005 to 30.4.2010
		( b) Grass, hay, straw;
		(c) Husk and bran of cereals and pulses, and de-oiledcakes, but excluding –
		i) other oil cakes,
		ii) Rice bran
4		(a)Aquatic feed, cattle feed, poultry feed, their concentrates, additives and supplements;	-			Nil %	1.5.2010 to 31.3.2013
		( b) Grass, hay, straw;
		(c) Husk and bran of cereals and pulses, sarki pend and de-oiled cakes, but excluding –
		i) other oil cakes,
		ii) rice bran
4		(a)Aquatic feed, cattle feed, poultry feed, their concentrates, additives and supplements;	-			Nil %	1.4.2013 to date
		( b) Grass, hay, straw;
		(c) Husk and bran of cereals and pulses, sarki pend and deoiled cakes, but excluding –
		i) other oil cakes,
		ii) (deleted)
5		Betel leaves.	-			Nil %	1.4.2005 to date
6		Books including almanacs, panchangs, timetables for passenger transport services and periodicals but excluding annual reports, application forms, account books, calenders, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.	-			Nil %	1.4.2005 to 30.4.2005
6		Books including almanacs, panchangs, timetables for passenger transport services and periodicals, maps charts, orreries and globes, but excluding - annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.	-			Nil %	1.5.2005 to 31.1.2006
6		Books, that is to say, every volume or part or division of a volume including almanacs, panchangs, time tables for passenger transport services and periodicals, maps, charts, orreries and globes, but excluding-annual reports, application forms, account books, balance sheets, calenders, diaries, catalogues, race cards, publications which mainly publicise goods, services and articles for commercial purposes and publications which contain space exceeding eight pages for writing.	-			Nil %	1.2.2006 to 31.3.2015
6		(a)Books, that is to say, every volume or part or division of a volume including almanacs, panchangs, time tables for passenger transport services and periodicals, maps, charts, orreries and globes, but excluding-annual reports, application forms, account books, balance sheets, calenders, diaries, catalogues, race cards, publications which mainly publicise goods, services and articles for commercial purposes and publications which contain space exceeding eight pages for writing.				Nil %	1.4.2015 to date
		(b) Graph book, Laboratory notebook, Drawing book and Work book.
7		Bread (excluding pizza bread), in loaf, rolls or in slices, toasted or otherwise except when served for consumption.	-			Nil %	1.4.2005 to date
8		Broomsticks and brushes of a type used to clean floor including toilet floor.	-			Nil %	1.4.2005 to date
8A		Card swipe machines for merchant transactions.				Nil%	1.4.2017 to date
9		Cereals and pulses (during the period from 1st April, 2005 to 31st March, 2006) in whole grain, split or broken form-other than those to which any other entry in this Schedule or any other Schedule applies.	-			Nil %	1.4.2005 to 30.4.2005
9		Cereals (other than paddy,rice and wheat) in whole grain, split or broken form and their flour whether sold singly or in mixed form	-			Nil %	1.5.2005 to date
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	-			Nil %	1.5.2005 to 31.3.2006
		(b) the flour of wheat and rice including atta, maida, rawa and suji ;
		(c) the flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2005 to 31st March, 2006.
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	-			Nil %	1.5.2006 to 30.9.2006
		(b) the flour of wheat and rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May2006 to 30th September, 2006.
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	-			Nil %	1.5.2006 to 31.3.2010
		(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2006 to 31st March 2010.
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	-			Nil %	1.4.2010 to 31.3.2011
		(b) The flour of wheat and rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2006 to 31st March 2011 or the date on which the Goods and Services Tax Act comes into force, whichever is earlier.
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	-			Nil %	1.4.2011 to 31.3.2012
		(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2006 to 31st March 2012
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	-			Nil %	1.4.2012 to 31.3.2013
		(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2006 to 31st March 2013
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	-			Nil %	1.4.2013 to 31.3.2014
		(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2006 to 31st March 2014
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	-			Nil %	1.4.2014 to 31.3.2015
		(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2006 to 31st March 2015
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	-			Nil %	1.4.2015 to 31.3.2016
		(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2006 to 31st March 2016
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;				Nil %	1.4.2016 to 31.3.2017
		(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2006 to 31st March 2017
9A		(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;				Nil %	1.4.2017 to date
		(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
		(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
		sold during the period from 1st May 2006 to the date immediately preceding the date on which the law relating to the Goods and Services Tax comes into force.
10		Chalk Stick.	-			Nil %	1.4.2005 to date
11		Charcoal and Badami Charcoal	-			Nil %	1.4.2005 to date
12		Charkha, Ambar Charkha and other implements used in the production of handspun yarn.	-			Nil %	1.4.2005 to 30.4.2005
12		Charkha, Ambar Charkha and other implements used in the production of handspun yarn Khadi garments, made-ups and other goods prepared from hand-spun yarn.	-			Nil %	1.5.2005 to 31.1.2006
12		(a) Charkha, Ambar Charkha, and other implements used in the production of handspun yarn and components, parts and accessories of any of them,	-			Nil %	1.2.2006 to date
		( b) Khadi garments,
		( c) Made-ups and other goods prepared from handspun yarn.
12A		Drugs for treatment of Cancer, as may be notified from time to time, by the State Government, in the Official Gazette.	-			Nil %	1.4.2015 to 31.3.2016
12A		(1)Drugs for treatment of Cancer, as may be notified from time to time, by the State Government, in the Official Gazette.				Nil %	1.4.2016 to date
		(2) Mammography machines, used for the diagnosis of Breast Cancer.				Nil %	1.4.2016 to date
12B		*Drugs and medical equipments used in dialysis for the treatment of patients suffering from kidney disease, as may be notified from time to time , by the State Government, in the Official Gazette* .**				Nil%	2.1.2016 to date
13		Handlooms, their parts, accessories, attachments and auxillary machines as may be notified by the State Government from time to time, in the Official Gazette.				Nil %	1.4.2005 to date
13A		Hybrid electric buses and battery operated buses, sold to public transport undertakings in the State, for public transportation.				Nil %	1.4.2016 to date
14		Gandhi Topi.				Nil %	1.4.2005 to date
15		Clay lamps.	-			Nil %	1.4.2005 to date
16		Contraceptives of all types	-			Nil %	1.4.2005 to date
17		Cotton and silk yarn in hank	-			Nil %	1.4.2005 to date
18		Curd, Lassi, butter milk and separated milk except when served for consumption.	-			Nil %	1.4.2005 to 31.1.2006
18		*(a) Buttermilk,*	-			Nil %	1.2.2006 to date
		*(b) Separated milk,*
		*( c) Lassi,*
		*(d) Curd (excluding curd whether or not sweetened or flavoured when sold under a brand name),*
		*Except when served for consumption.*
19		Earthen pot.	-			Nil %	1.4.2005 to date
20		Electricity.	-			Nil %	1.4.2005 to date
21		Firewood.	-			Nil %	1.4.2005 to 30.4.2005
21		Firewood excluding casuarina poles and eucalyptus logs and cut sizes thereof.	-			Nil %	1.5.2005 to 31.12.2007
21		(a) Firewood excluding Casuarina Poles and eucalyptus logs and cut sizes thereof,	-			Nil %	1.1.2008 to date
		(b) Fuel made from solid waste procured from any local bodies or on their behalf.
		(c) Biomass pellets.	-			Nil %	1.11.2008 to date
21A		L. P. G. supplied in cylinders containing upto 14.5 kg. of L.P.G., for domestic use.	-			Nil %	7.6.2008 to 31.3.2012
21A		Deleted	-			-	w.e.f. 1.4.2012
22		Fishnet and fishnet fabrics	-			Nil %	1.4.2005 to 30.4.2005
22		Fishnet and fishnet fabrics, fish seeds, prawn seeds and shrimp seeds.	-			Nil %	1.5.2005 to date
23		Fresh plants, saplings and natural flowers excluding Mahua flowers.	-			Nil %	1.4.2005 to date
24		Fresh vegetables and potatoes, sweet potatoes, yam (elephant‘s foot), onions, fresh fruits excluding wet dates.	-			Nil %	1.4.2005 to 31.1.2006
24		Fresh vegetables and potatoes, sweet potatoes, yam (elephant’s foot), onions, fresh fruits excluding wet dates except when sold in frozen state or in sealed container.	-			Nil %	1.2.2006 to date
25		Garlic and Ginger	-			Nil %	1.4.2005 to date
25A		Gas or Electric fired human body incinerator.	_			Nil %	1.4.2017 to date
25B		Geomembrane used for farm pond, of thickness not less than 500 microns having BIS specification.	-			Nil %	1.4.2017 to date
26		Glass Bangles	-			Nil %	1.4.2005 to 30.4.2005
26		Bangles made from any material except precious metals.	-			Nil %	1.5.2005 to date
26A		Copyrights, for distribution and exhibition of cinematographic films in theatres and cinema halls, sold during the period commencing on the 1st April 2005 and ending on the 30th April 2011.				Nil %	1.4.2005 to 30.4.2011
27		Goods of incorporeal or intangible character, other than those notified under entry 39 in Schedule C.	-			Nil %	1.4.2005 to date
27A		Hand pumps used for pumping water.	-			Nil %	1.4.2013 to date
27B		Handicrafts made of bamboo, excluding bamboo furniture.				Nil %	1.4.2016 to date
28		Human blood and human blood plasma.	-			Nil %	1.4.2005 to 31.1.2008
28		Human blood and its components and products thereof.	-			Nil %	1.2.2008 to date
29		Idols of deities in clay or Plaster of Paris	-			Nil %	1.4.2005 to date
30		Indigenous handmade musical instruments as may be notified by the State Government from time to time, in the Official Gazette.	-			Nil %	1.4.2005 to 31.1.2006
30		Indigenous handmade musical instruments as may be notified by the State Government from time to time in the Official Gazette and components, and parts thereof.	-			Nil %	1.2.2006 to date
31		Kumkum in any form including bindi, alta and sindur	-			Nil %	1.4.2005 to date
32		Leaf plates and cups	-			Nil %	1.4.2005 to date
33		Meat, flesh of poultry and seafood, including fish, prawns, lobsters, crabs and shrimps except when sold in frozen state or in a sealed container; Eggs in shell, cattle excluding horses, sheep, goats, pigs and poultry.	-			Nil %	1.4.2005 to 31.1.2006
33		*(1) (a) Raw meat,*	-			Nil %	1.2.2006 to date
		*(b) Raw flesh of poultry,*
		*(c) Raw seafood including fish, prawns, lobsters, crabs, and shrimps*
		*except when sold in frozen state or in sealed container;*
		*(2) Eggs in shell,*
		*(3) Sheep, goats, pigs, poultry and cattle excluding horses.*
33A		Milk testing kit for detecting milk adulteration				Nil%	1.4.2017 to date
34		Milk, that is to say, animal milk in liquid form except when served for consumption and excluding,-	-			Nil %	1.4.2005 to date
		(a) condensed milk whether sweetened or not, and
		(b) milk containing any ingredients (other than milk fat, milk powder, or as the case may be, solid non fat) and sold under a brand name.
35		National Flag	-			Nil %	1.4.2005 to date
36		Non-judicial stamp paper when sold by Government Treasuries; postal items like envelopes, post cards, etc., when sold by Government.	-			Nil %	1.4.2005 to 31.3.2013
36		(1) Judicial,Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government;	-			Nil %	1.4.2013 to date
		(2) Postal items like envelopes, post cards, etc. when sold by the Government;
		(3) Philatelic material such as Postal Stamp, Postal Envelope, Postal Stationery, Pigeonogram, Rocketgram and First Day Cover.
37		Organic manure (excluding oil cakes and de-oiled cakes).	-			Nil %	1.4.2005 to date
38		Plantain leaves	-			Nil %	1.4.2005 to 7.8.2006
38		Rakhee	-			Nil %	8.8.2006 to date
39		Poha, lahya and chirmura	-			Nil %	1.4.2005 to 31.7.2014
39		(a) Poha, lahya and chirmura	-			Nil %	1.8.2014 to date
		(b) Roasted gram and dalwa
40		Raw wool	-			Nil %	1.4.2005 to date
41		Seeds of all types	-			Nil %	1.4.2005 to 30.4.2005
41		Seeds excluding seeds to which any other entry of schedule 'C' applies.	-			Nil %	1.5.2005 to date
42		Semen including frozen semen	-			Nil %	1.4.2005 to date
43		Silk worm laying, cocoon and raw silk	-			Nil %	1.4.2005 to date
44		Slate and slate pencils but not including writing boards	-			Nil %	1.4.2005 to date
44A		Soil testing kit for determination of soil nutrients.				Nil%	1.4.2017 to date
45		Sugar, fabrics and tobacco as described, from time to time, in column (3) of the First Schedule to the Additional Duties of Excise ( Goods of Special Importance), Act, 1957(58 of 1957).	-			Nil %	1.4.2005 to 31.1.2006
45		Sugar, fabrics and tobacco as described, from time to time, in column (3) of the First Schedule to the Additional Duties of Excise ( Goods of Special Importance), Act, 1957(58 of 1957).	-			Nil %	1.2.2006 to 31.3.2007
		Explanation : For removal of doubts, it is hereby declared that tobacco shall not include Pan masala, that is to say, any preparation containing betel nuts and tobacco and any one or more of the following ingredients, namely:-
		( i) lime; and
		( ii) Kattha (catechu),
		whether or not containing any other ingredients such as cardamom, copra and menthol.
45		Sugar and fabrics as described from time to time in column (3) of the First Schedule to the Additional Duties of Excise [Goods of Special Importance], Act,1957 (58 of 1957).	-			Nil %	1.4.2007 to 31.3.2010
45		Sugar and fabrics as described from time to time in column (3) of the First Schedule to the Additional Duties of Excise [Goods of Special Importance], Act, 1957 (58 of 1957) but excluding those specified in schedule 'C'.	-			Nil %	1.4.2010 to 7.4.2011
45		Sugar and fabrics as described from time to time in column (3) of the First Schedule to the Additional Duties of Excise [Goods of Special Importance], Act, 1957 (58 of 1957) as it stood prior to the date on which the Finance Act, 2011 comes into force, but excluding those specified in schedule 'C'.	-			Nil %	8.4.2011 to date
45A		(a) unmanufactured tobacco covered under Tariff Heading No. 2401 of the Central Excise Tariff Act, 1985 (5 of 1986)	-			Nil %	1.4.2007 to 31.3.2012
		(b) biris covered under tariff item No. 24031031, 24031039, of the Central Excise Tariff Act, 1985 (5 of 1986).	The Central Excise Tariff Item No. 24031090 has been deleted by Corrig. Dated 09.07.2007
45A		(a) unmanufactured tobacco covered under Tariff Heading No. 2401 of the Central Excise Tariff Act, 1985 (5 of 1986);	-			Nil %	1.4.2012 to 31.3.2013
		(b) deleted w.e.f. 1.4.2012
		"Explanation-For the removal of the doubts, it is hereby declared that the unmanufactured tobacco shall not include unmanufactured tobacco when sold in packets under the Brand name."
45A		(deleted )	-				w.e.f. 1.4.2013
46 47		Tender green coconut	-			Nil %	1.4.2005 to date
		Toddy, Neera and Arak	-			Nil %	1.4.2005 to date
48		Unprocessed salt.	-			Nil %	1.4.2005 to 30.4.2005
48		Salt, that is to say, common salt including iodised salt.	-			Nil %	1.5.2005 to date
49		Water other than,-	-			Nil %	1.4.2005 to 31.1.2006
		(a) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and
		(b) water sold in sealed container.
49		Water other than,-	-			Nil %	1.2.2006 to date
		(a) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and
		( b) water sold in sealed container.
		( c)water for injection
50		(a) Goods covered by Public Distribution System, (except kerosene)	-			Nil %	1.5.2005 to 31.1.2006
		(b) Goods supplied from bond to foreign going ships and aircrafts,
		(c) Goods sold to in-transit passengers (both incoming and outgoing) at the duty free shops at the International Airport, Mumbai run by the India Tourism Development Corporation.
50		(a) Goods distributed through the Public Distribution System, (except kerosene)	-			Nil %	1.2.2006 to date
		(b) Goods supplied from bond to foreign going ships and aircrafts,
		(c) Goods sold to in-transit passengers (both incoming and outgoing) at the duty free shops at the International Airport, Mumbai.()*
51		(i) Papad	-			Nil %	1.5.2005 to 31.1.2006
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra.
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates.
		sold during the period from 1st May 2005 to 31st March, 2006:-
51		(i) Papad except when served for consumption				Nil %	1.2.2006 to 31.3.2006
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra.
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates.
		sold during the period from 1st May 2005 to 31st March 2006:-
51		(i) Papad except when served for consumption	-			Nil %	1.5.2006 to 30.9.2006
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra.
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates.
		sold during the period from 1st May 2006 to 30th September 2006.
51		(i) Papad except when served for consumption	-			Nil %	1.10.2006 to 31.3.2010
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra.
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates,
		sold during the period from 1st May 2006 to 31st March 2010
51		(i) Papad except when served for consumption	-			Nil %	1.4.2010 to 31.3.2011
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra;
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates,
		sold During the period from 1st May 2006 to 31st March 2011 or the date on which the Goods and Service Tax Act comes into force, whichever is earlier.
51		(i) Papad except when served for consumption	-			Nil %	1.4.2011 to 31.3.2012
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra.
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates,
		sold during the period from 1st May 2006 to 31stMarch 2012
51		(i) Papad except when served for consumption	-			Nil %	1.4.2012 to 31.3.2013
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra.
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates,
		sold during the period from 1st May 2006 to 31 st March 2013
51		(i) Papad except when served for consumption	-			Nil %	1.4.2013 to 31.3.2014
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra.
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates,
		sold during the period from 1st May 2006 to 31 st March 2014
51		(i) Papad except when served for consumption	-			Nil %	1.4.2014 to 31.3.2015
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra.
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates,
		Sold during the period from 1st May 2006 to 31 st March 2015
51		(i) Papad except when served for consumption	-			Nil %	1.4.2015 to 31.3.2016
		ii) Gur
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra.
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates,
		sold during the period from 1st May 2006 to 31st March 2016
51		(i) Papad except when served for consumption;				Nil %	1.4.2016 to 31.3.2017
		ii) Gur ;
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra;
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates,
		sold during the period from 1st May 2006 to 31st March 2017
51		(i) Papad except when served for consumption;	-			Nil%	1.4.2017 to date
		ii) Gur ;
		iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
		iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
		v) Coconut in shell and separated kernel of coconut, other than copra;
		vi) Solapuri chaddars;
		vii) Towels;
		viii) Wet dates,
		ix) Amsul
		sold during the period from 1st May 2006 to the date immediately preceding the date on which the law relating to the Goods and Services Tax comes into force.
52		Khandsari sugar	-			Nil %	16.11.2005 to date
53		Hurricane lantern and Kerosene lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mantles and accessories, components and parts of all of them.	-			Nil %	1.2.2006 to date
54		Lac, Shellac and their products sold during the period upto 31st March 2007.	-			Nil %	13.11.2006 to 31.3.2007
54		Lac, Shellac and their products.	-			Nil %	1.4.2007 to date
55		Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.	-			Nil %	1.7.2009 to 30.4.2010
55		(a) Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.	-			Nil %	1.5.2010 to 30.4.2011
		( b) Camphor
		( c) Dhoop including Loban.
55		(a) Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.	-			Nil %	1.5.2011 to date
		( b) Camphor
		( c) Dhoop including Loban and Ral.
56		Solar energy devices as may be notified, from time to time, by State Government in the Official Gazette and spare parts thereof.]	-			Nil %	1.7.2009 to date
56A		Pre-fabricated domestic biogas units.	-			Nil %	1.5.2011 to date
57		Katha (catechu)	-			Nil %	1.5.2010 to date
58		Handmade Laundry Soap manufactured by units certified by the Maharashtra State Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act, 1960, but excluding detergent.	-			Nil %	1.5.2010 to date
59		Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the 31st May 2012.	-			Nil %	1.6.2010 to 31.5.2012
59		Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the 31st May 2013.	-			Nil %	1.6.2012 to 31.5.2013
59		Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the 31st March 2014.	-			Nil %	1.6.2013 to 31.3.2014
59		Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the 31st March 2015.	-			Nil %	1.4.2014 to 31.3.2015
59		Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the 31st March 2016.	-			Nil %	1.4.2015 to 31.3.2016
59		Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the 31st March 2017.	-			Nil %	1.4.2016 to 31.3.2017
59		Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the date immediately preceding the date on which the law relating to the Goods and Services Tax comes into force.				Nil%	1.4.2017 to date
59A		Retrofit kits, used to modify the vehicles of the handicapped persons, sold by the dealers, authorised by the testing agencies prescribed in the Central Motor Vehicle Rules, 1989.	-			Nil %	1.4.2016 to date
60		Sale of edible oil and oil cake manufactured and sold by the Tel Ghani Units registered under the Khadi and Village Industries Commission Act, 1956 or, as the case may be, with the Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act,1960 for a turnover not exceeding rupees twenty lakh in a financial year.	The Unit shall be certified by the Joint Commission er of Sales Tax ( Registration ) in Mumbai and the concernced Joint Commission er of Sales Tax (VAT Administrati on) in the rest of the State.			Nil %	1.4.2012 to date
61		Sales of "Purak Poshan Aahar" by way of supplies made to the Aanganwadi Centres under the Integrated Child Develpoment Scheme as specified in the Government Resolution, Women and Child Development Department, No. ICDS-2008/CR59/Taxation5, dated the 24th August, 2009.	-			Nil %	1.4.2012 to date
62		Water meters sold to Local Bodies	-			Nil %	1.4.2013 to date
63		Motor vehicles having engine capacity upto 200cc, adapted or modified for use by handicapped persons	The motor vehicles specified in column(2) shall be certified as "invalid carriage" in the Certificate fo Registration issued under the Motor Vehicles Act, 1988. The dealer effecting sale of such motor vehicles specified in coloumn(2) shall retain a copy of the Certificate of Registration issued under the Motor Vehicles Act, 1988.			Nil %	27.12.2013 to date
64		Sale, during the period from the 1st April 2005 to the 31st March 2016, of processed, semi-processed, semi-cooked, ready-mix, ready to eat, shelled sweet corn, whether or not sold,-	(1) Tax should not have been collected from the customer.(2) Tax should not have been paid into the Government Treasury.			Nil%
		( a) in a frozen state, or
		( b) in a sealed container, or
		( c )under a brand name,
		except when served for consumption
SCHEDULE B
[ See sections 2(26), 5 and 6]
( From 1.4.2005 to date )
LIST OF GOODS FOR WHICH THE RATE OF TAX IS (1%, 1.1% o r 1.2%)
Note - The abbreviation ―%‖ in relation to the rate of tax indicates that tax on goods to which the entr y relates shall be char ged on the basis of the sale price, the tax being equal to such percentage of the sale price as is indicated against the respective goods.
Sr. No.		Name of the commodity	Conditions And exceptions			Rate of Tax	with effect from
(1)		(2)	(3)			(4)	(5)
1		Articles made of precious metals of fineness not less than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured.	-			1%	1.4.2005 to 31.1.2008
1		Articles made of precious metals of fineness not less than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured and to which entry 105 in Schedule ‗C‘ does not apply.	-			1%	1.2.2008 to 31.3.2013
1		Articles made of precious metals of fineness not less than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured and to which entry 105 in Schedule ‗C‘ does not apply but excluding industrial goods and industrial tools to which entry 53A of Schedule "C" applies sold during the period starting on or after the 1st April, 2013 and ending on the 31st March, 2014	-			1.1%	1.4.2013 to 31.3.2014
1		Articles made of precious metals of fineness not less than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured and to which entry 105 in Schedule ‗C‘ does not apply but excluding industrial goods and industrial tools to which entry 53A of Schedule "C" applies.(****)	-			1%	1.4.2014 to 30.9.2015
1		Articles made of precious metals of fineness not less than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured and to which entry 105 in Schedule ‘C’ does not apply but excluding industrial goods and industrial tools to which entry 53 A of Schedule "C" applies. (****)				1.2%	1.10.2015 to date
2		Precious metals that is to say Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium and alloys of any of them .	-			1%	1.4.2005 to 31.3.2013
		Explanation: For the purposes of this entry an alloy of precious metal means a precious metal of fineness of not less than fifty per cent.
2		Precious metals that is to say Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium and alloys of any of them sold during the period starting on or after the 1st April 2013 and ending on the 31st March 2014	-			1.1%	1.4.2013 to 31.3.2014
		Explanation: For the purposes of this entry an alloy of precious metal means a precious metal of fineness of not less than fifty per cent.
2		Precious metals that is to say Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium and alloys of any of them.(****)				1%	1.4.2014 to 30.9.2015
		Explanation: For the purposes of this entry an alloy of precious metal means a precious metal of fineness of not less than fifty per cent.
2		Precious metals that is to say Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium and alloys of any of them.()				1.2%	1.10.2015 to date
		Explanation: For the purposes of this entry an alloy of precious metal means a precious metal of fineness of not less than fifty per cent.
3		Precious Stones including diamonds, semi precious stones and pearls whether real or cultured.	-			1%	1.4.2005 to 31.3.2013
3		Precious stones, semi-precious stones and pearls whether real or cultured but excluding those to which entry 3A of this SCHEDULE applies, when sold on or after the 1st April 2013.	-			1%	1.4.2013 to 30.9.2015
3A		Diamonds,-	-
		(a) when sold during the period starting on or after the 1st April 2013 and ending on the 31st March 2014;	-			1.1%	1.4.2013 to 31.3.2014
		(b) when sold on or after the 1st April 2014.	-			1%	1.4.2014 to 30.9.2015
3		Precious Stones including diamonds, semi precious stones and pearls whether real or cultured.				1.2%	1.10.2015 to date
4		Imitation jewellery, beads of glass, plastic or of any metal other than precious metals parts and components thereof.	-			1%	1.7.2009 to 30.4.2010
4		Hairpins, Imitation Jewellery, beads of glass, plastics or of any metal other than precious metals and parts and components thereof.	-			1%	1.5.2010 to 30.9.2015
4		Hairpins, Imitation Jewellery, beads of glass, plastics or of any metal other than precious metals and parts and components thereof.				1.2%	1.10.2015 to date

SCHEDULE C
[ See sections 2(26), 5 and 6]
( From 1.4.2005 to date )
		LIST OF GOODS FOR WHICH THE RATE OF TAX IS BE TWEEN 2% t o 6% (includ ing both)
Note - The abbreviation ―%‖ in relation to the rate of tax indicates that tax on goods to which the entr y relates shall be char ged on the basis of the sale price, the tax being equal to such percentage of the sale price as is indicated against the respective goods.
Sr. No.		Name of the commodity	Rate of Tax			with effect from
(1)		(2)	(3)
1.		Agricultural machinery and implements, other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types.	4%			1.4.2005 to 31.1.2006
1		Agricultural machinery and implements, and components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types.	4%			1.2.2006 to 31.3.2010
1		Agricultural machinery and implements, and components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types.	5%			1.4.2010 to 31.3-2016
1		Agricultural machinery and implements, and components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types.	5.5%			1.4.2016 to 16.9.2016
1		Agricultural machinery and implements, and components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types.	6%			17.9.2016 to date
2		All equipments for electronic communication by wireless or by wire including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)	4%			1.4.2005 to 31.3.2010
2.		All equipments for electronic communication by wireless or by wire including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)	5%			1.4.2010 to 31.3.2016
2.		All equipments for electronic communication by wireless or by wire including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)	5.5%			1.4.2016 to 16.9.2016
2.		All equipments for electronic communication by wireless or by wire including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)	6%			17.9.2016 to date
3.		All kinds of bricks including fly ash bricks and refractory bricks, asphaltic roofing tiles, earthen roofing tiles.	4%			1.4.2005 to 30.4.2005
3		All kinds of bricks including fly ash bricks and (refractory bricks and monolithics), asphaltic roofing tiles, earthen roofing tiles.	4%			1.5.2005 to 31.3.2010
3.		All kinds of bricks including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.	5%			1.4.2010 to 31.3.2013
3		All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.	5%			1.4.2013 to 31.3.2016
3		All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.	5.5%			1.4.2016 to 16.9.2016
3		All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.	6%			17.9.2016 to date
3A		Barbed wire, wire mesh and chain link	5.5%			1.4.2016 to 16.9.2016
3A		Barbed wire, wire mesh and chain link	6%			17.9.2016 to date
4.		All types of yarn whether covered with any material or not other than cotton and silk yarn in hank; sewing thread; waste of any of them	4%			1.4.2005 to 31.3.2010
4.		(a) Cotton yarn but not including cotton yarn waste;	4%			1.4.2010 to 30.4.2011
		(a) Cotton yarn but not including cotton yarn waste;	5%			1.5.2011 to 31.3.2012
		(a) Cotton yarn but not including cotton yarn waste;	2%			1.4.2012 to date
		(b) Save as provided in clause (a) above, any yarn whether covered with any material or not; sewing thread, waste of any of them.	5%			1.4.2010 to 31.3.2016
		excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.
		Explanation: For the purposes of this entry, as it stood from time to time, the "sewing thread" shall include embroidery thread.
4		(a) Cotton yarn but not including cotton yarn waste;	2%			1.4.2012 to date
		(b) Save as provided in clause (a) above, any yarn whether covered with any material or not; sewing thread, waste of any of them.	5.5%			1.4.2016 to 16.9.2016
		excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.
		Explanation: For the purposes of this entry, as it stood from time to time, the "sewing thread" shall include embroidery thread.
4		(a) Cotton yarn but not including cotton yarn waste;	2%			1.4.2012 to date
		(b) Save as provided in clause (a) above, any yarn whether covered with any material or not; sewing thread, waste of any of them.	6%			17.9.2016 to date
		excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.
		Explanation: For the purposes of this entry, as it stood from time to time, the "sewing thread" shall include embroidery thread.
5.		Aluminum conductor steel reinforced.	4%			1.4.2005 to 31.3.2010
5.		Aluminum conductor steel reinforced.	5%			1.4.2010 to 31.3.2016
5.		Aluminum conductor steel reinforced.	5.5%			1.4.2016 to 16.9.2016
5.		Aluminum conductor steel reinforced.	6%			17.9.2016 to date
6.		Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette.	4%			1.4.2005 to 31.3.2010
6.		Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette.	5%			1.4.2010 to 31.3.2016
6.		Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette.	5.5%			1.4.2016 to 16.9.2016
6.		Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette.	6%			17.9.2016 to date
7.		Arecanut powder, betel nut and raw cashew nut.	4%			1.4.2005 to 31.3.2010
7.		Arecanut powder, betel nut and raw cashew nut.	5%			1.4.2010 to 31.3.2016
7.		Arecanut powder, betel nut and raw cashew nut.	5.5%			1.4.2016 to 16.9.2016
7.		Arecanut powder, betel nut and raw cashew nut.	6%			17.9.2016 to date
8.		Aviation Turbine Fuel sold to a Turbo-prop aircraft.	4%			1.4.2005 to
		Explanation: For the purposes of this entry, "Turbo-prop aircraft" means an aircraft deriving thrust mainly from propeller, which may be driven by either turbine engine or piston engine.				30.4.2011
8.		Aviation Turbine Fuel sold to a Turbo-prop aircraft.	5%			1.5.2011 to date
		*Explanation:* For the purposes of this entry, "Turbo-prop aircraft" means an aircraft deriving thrust mainly from propeller, which may be driven by either turbine engine or piston engine.
9.		Bagasse.	4%			1.4.2005 to 31.3.2010
9.		Bagasse.	5%			1.4.2010 to 31.3.2016
9.		Bagasse.	5.5%			1.4.2016 to 16.9.2016
9.		Bagasse.	6%			17.9.2016 to date
10.		Bamboo.	4%			1.4.2005 to 31.3.2010
10.		Bamboo.	5%			1.4.2010 to 31.3.2012
10.		Bamboo and bamboo products.	5%			1.4.2012 to 31.3.2016
10.		Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies.	5.5%			1.4.2016 to 16.9.2016
10.		Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies.	6%			17.9.2016 to date
11.		Bearings.	4%			1.4.2005 to 31.3.2010
11.		Bearings.	5%			1.4.2010 to 31.3.2016
11.		Bearings.	5.5%			1.4.2016 to 16.9.2016
11.		Bearings.	6%			17.9.2016 to date
12.		Beedi leaves.	4%			1.4.2005 to 31.3.2010
12.		Beedi leaves.	5%			1.4.2010 to 30.4.2012
12.		Beedi leaves Beedi	5%			1.5.2012 to 31.3.2013
12.		Beedi leaves deleted w.e.f. 1.4.2013	5%			1.4.2013 to 31.3.2016
12.		(a) Beedi leaves	5.5%			1.4.2016 to 16.9.2016
12.		(a) Beedi leaves	6%			17.9.2016 to date
13		Beltings.	4%			1.4.2005 to 31.3.2010
13.		Beltings.	5%			1.4.2010 to 31.3.2016
13.		Beltings.	5.5%			1.4.2016 to 16.9.2016
13.		Beltings.	6%			17.9.2016 to date
14.		Bicycles, tricycles, cycle rickshaws.	4%			1.4.2005 to 30.4.2005
14		Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.	4%			1.5.2005 to 31.3.2010
14		Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.	5%			1.4.2010 to 31.3.2016
14		Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.	5.5%			1.4.2016 to 16.9.2016
14		Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.	6%			17.9.2016 to date
15.		Biomass briquettes.	4%			1.4.2005 to 31.3.2010
15.		Biomass briquettes.	5%			1.4.2010 to 31.3.2016
15.		Biomass briquettes.	5.5%			1.4.2016 to 16.9.2016
15.		Biomass briquettes.	6%			17.9.2016 to date
16.		Bone meal.	4%			1.4.2005 to 31.3.2010
16.		Bone meal.	5%			1.4.2010 to 31.3.2016
16.		Bone meal.	5.5%			1.4.2016 to 16.9.2016
16.		Bone meal.	6%			17.9.2016 to date
17.		Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940 (23 of 1940)	4%			1.4.2005 to 31.3.2010
17.		Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940)	5%			1.4.2010 to 31.3.2016
17.		Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940)	5.5%			1.4.2016 to 16.9.2016
17.		Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940)	6%			17.9.2016 to date
17A		Cashew shell	5%			1.4.2015 to 31.3.2016
17A		Cashew shell	5.5%			1.4.2016 to 16.9.2016
17A		Cashew shell	6%			17.9.2016 to date
18.		Castings of non-ferrous metals.	4%			1.4.2005 to 31.3.2010
18.		Castings of non-ferrous metals.	5%			1.4.2010 to 31.3.2016
18.		Castings of non-ferrous metals.	5.5%			1.4.2016 to 16.9.2016
18.		Castings of non-ferrous metals.	6%			17.9.2016 to date
19.		Centrifugal, monobloc and submersible pumps and parts thereof.	4%			1.4.2005 to 30.4.2005
19		Centrifugal, monobloc and submersible pumps and pump sets and parts thereof	4%			1.5.2005 to 31.3.2010
19		Centrifugal, monobloc and submersible pumps and pump sets and parts thereof	5%			1.4.2010 to 31.3.2016
19		Centrifugal, monobloc and submersible pumps and pump sets and parts thereof	5.5%			1.4.2016 to 16.9.2016
19		Centrifugal, monobloc and submersible pumps and pump sets and parts thereof	6%			17.9.2016 to date
20.		Cereals & pulses (with effect from 1st April 2006 onwards) in whole grain, split or broken form other than those to which any other entry in this Schedule or any schedule applies.	4 %
20		Rice, wheat and pulses in whole grain, split or broken form sold on or after 1st April 2006 .	4 %
20		Paddy and rice, wheat and pulses in whole grain, split or broken form sold on or after 1st October 2006 .	4 %
20		Paddy and rice, wheat and pulses in whole grain, split or broken form sold on after 1st April 2010.	4 %
20		Deleted				w.e.f. 1.4.2010
21		Clay	4%			1.4.2005 to 30.4.2005
21.		Clay including fire clay, fine china clay and ball clay.	4%			1.5.2005 to 31.3.2010
21.		Clay including fire clay, fine china clay and ball clay.	5%			1.4.2010 to 31.3.2016
21.		Clay including fire clay, fine china clay and ball clay.	5.5%			1.4.2016 to 16.9.2016
21.		Clay including fire clay, fine china clay and ball clay.	6%			17.9.2016 to date
22.		Coal including coke in all its forms but excluding charcoal.	4%			1.4.2005 to 30.4.2011
22.		Coal including coke in all its forms but excluding charcoal.	5%			1.5.2011 to date
23.		Coffee beans and seeds, cocoa pod, green tea leaf and chicory.	4%			1.4.2005 to 31.3.2010
23.		Coffee beans and seeds, cocoa pod, green tea leaf and chicory.	5%			1.4.2010 to 31.3.2016
23.		Coffee beans and seeds, cocoa pod, green tea leaf and chicory.	5.5%			1.4.2016 to 16.9.2016
23.		Coffee beans and seeds, cocoa pod, green tea leaf and chicory.	6%			17.9.2016 to date
24.		Coir and coir products excluding coir matresses.	4%			1.4.2005 to 31.3.2010
24.		Coir and coir products excluding coir matresses	5%			1.4.2010 to 31.3.2016
24.		Coir and coir products excluding coir matresses	5.5%			1.4.2016 to 16.9.2016
24.		Coir and coir products excluding coir matresses	6%			17.9.2016 to date
25.		Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise including cotton waste.	4%			1.4.2005 to 30.4.2011
25.		Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise including cotton waste.	5%			1.5.2011 to 31.7.2014
25		(a) Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise excluding cotton waste;	2%			1.8.2014 to date
		(b) Cotton waste	5%			1.8.2014 to 31.3.2016
		(b) Cotton waste	5.5%			1.4.2016 to 16.9.2016
		(b) Cotton waste	6%			17.9.2016 to date
		( c) Cotton seed ( Gossypium Spp)	2%			1.4.2016 to date
26.		Crucibles	4%			1.4.2005 to 31.3.2010
26.		Crucibles	5%			1.4.2010 to 31.3.2016
26.		Crucibles	5.5%			1.4.2016 to 16.9.2016
26.		Crucibles	6%			17.9.2016 to date
27.		Crude oil, that is to say, crude petroleum oils, and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:-	4%			1.4.2005 to 30.4.2011
		(1) decantation;
		(2) de-salting;
		(3) dehydration;
		(4) stabilisation in order to normalise the vapour pressure;
		(5) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure;
		(6) the addition of only those hydrocarbons previously recovered by physical methods, during the course of the above mentioned processes;
		(7) any other minor process (including addition of pour point depressants of flow improvers) which does not change the essential character of the substance.
27.		Crude oil, that is to say, crude petroleum oils, and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:-	5%			1.5.2011 to date
		(1) decantation;
		(2) de-salting;
		(3) dehydration;
		(4) stabilisation in order to normalise the vapour pressure;
		(5) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure;
		(6) the addition of only those hydrocarbons previously recovered by physical methods, during the course of the above mentioned processes;
		(7) any other minor process (including addition of pour point depressants of flow improvers) which does not change the essential character of the substance.
28.		Dehydrated or processed vegetables and mushrooms.	4%			1.4.2005 to 31.3.2010
28.		Dehydrated or processed vegetables and mushrooms.	5%			1.4.2010 to 31.3.2016
28.		Dehydrated or processed vegetables and mushrooms.	5.5%			1.4.2016 to 16.9.2016
28.		Dehydrated or processed vegetables and mushrooms.	6%			17.9.2016 to date
29		Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-	4%			1.4.2005 to 30.4.2005
		any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 (23 of 1940), and includes devices notified by the Central Government under sub-clause (iv) of clause (b) of section 2 of the said Act, but does not include mosquito repellants in any form.
29		Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 (23 of 1940), but does not include mosquito repellants in any form.	4%			1.5.2005 to 31.1.2006
29		(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-	4%			1.2.2006 to 31.3.2010
		Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 (23 of 1940) but does not include mosquito repellants in any form.
		(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940
29		(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-	5%			1.4.2010 to 31.3.2013
		Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 but does not include mosquito repellants in any form.
		(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940
29		(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-	5%			1.4.2013 to 31.3.2016
		Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 but not including, (i) products capable of being used as cosmetics, shampoos; and (ii) mosquito repellants in any form.
		(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940
29		(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-	5.5%			1.4.2016 to 16.9.2016
		Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 but not including, (i) products capable of being used as cosmetics, shampoos, hair oils and (ii) mosquito repellants in any form.
		(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940
29		(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-	6%			17.9.2016 to date
		Any medicinal formulation or preparation ready for use internally or on the body of human beings, animals and birds for diagnosis treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drug and Cosmetics Act, 1940 but not including, (i) products capable of being used as cosmetics, shampoos, hair oils and (ii) mosquito repellants in any form.
		(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940
29A		(a) Devices notified from time to time, by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs and Cosmetics Act, 1940.	4%			1.5.2005 to 31.3.2010
		(b) Bandages and dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940
		( c) Syringes.
29A		(a) Devices notified from time to time, by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940.	5%			1.4.2010 to 31.3.2016
		(b) Bandages and dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940
		( c) Syringes.
		(d) Guide wire for medical purpose	5%			1.4.2015 to 31.3.2016
29A		(a) Devices notified from time to time, by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940.	5.5%			1.4.2016 to 16.9.2016
		(b) Bandages and dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940
		( c) Syringes.
		( d) Guide wire for medical purpose
		( e ) Sterile water for injection
29A		(a) Devices notified from time to time, by the Central Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940.	6%			17.9.2016 to date
		(b) Bandages and dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940
		( c) Syringes.
		( d) Guide wire for medical purpose
		( e ) Sterile water for injection
30.		Edible oils, oil cakes and excluding cotton seeds oil cakes and deoiled cakes.	4%			1.4.2005 to 30.4.2005
30		Edible oil, edible oil in unrefined forms and oil cakes.	4%			1.5.2005 to 31.3.2010
30		Edible oil, edible oil in unrefined forms and oil cakes.	5%			1.4.2010 to 30.4.2010
30		Edible oil, edible oil in unrefined forms and oil cakes excluding sarki pend.	5%			1.5.2010 to 31.3.2016
30		(a) Edible oil, edible oil in unrefined forms and oil cakes excluding sarki pend .	5.5%			1.4.2016 to 16.9.2016
		( b) Vegetable oil including gingili oil, castor oil and bran oil.
		Explanation: Coconut oil, ,measuring 500 ml or its equivalence in weight or less and sold in any form of packaging shall be deemed to be not covered by this entry.
30		*(a) Edible oil, edible oil in unrefined forms and oil cakes excluding sarki pend* .**	6%			17.9.2016 to date
		( b) Vegetable oil including gingili oil, castor oil and bran oil.
		*Explanation:* Coconut oil, ,measuring 500 ml or its equivalence in weight or less and sold in any form of packaging shall be deemed to be not covered by this entry.
31.		Electrodes.	4%			1.4.2005 to 31.3.2010
31.		Electrodes.	5%			1.4.2010 to 31.3.2016
31.		Electrodes.	5.5%			1.4.2016 to 16.9.2016
31.		Electrodes.	6%			17.9.2016 to date
31A.		Excavators covered under tariff heading No. 8429 52 00 of the Central Excise Tariff Act, 1985 (5 of 1986) and are not liable for registration under the Motor Vehicles Act, 1988 (5 of 1988)	5%			1.4.2013 to 31.3.2016
31A.		Excavators covered under tariff heading No. 8429 52 00 of the Central Excise Tariff Act, 1985 (5 of 1986) and are not liable for registration under the Motor Vehicles Act, 1988 (5 of 1988)	5.5%			1.4.2016 to 16.9.2016
31A.		Excavators covered under tariff heading No. 8429 52 00 of the Central Excise Tariff Act, 1985 (5 of 1986) and are not liable for registration under the Motor Vehicles Act, 1988 (5 of 1988)	6%			17.9.2016 to date
32.		Exercise book, graph book and laboratory note book	4%			1.4.2005 to 31.1.2006
32		Exercise book, graph book, laboratory note books and drawing books.	4%			1.2.2006 to 31.3.2010
32		Exercise book, graph book, laboratory note books and drawing books.	5%			1.4.2010 to 31.3.2015
32		Exercise book	5%			1.4.2015 to 31.3.2016
32		Exercise book	5.5%			1.4.2016 to 16.9.2016
32		Exercise book	6%			17.9.2016 to date
33		Ferrous and non-ferrous domestic utensils, other than those made from precious metals.	4%			1.4.2005 to 30.4.2005
33.		(a) Ferrous and non-ferrous domestic utensils, whether coated with any material or not other than those made from precious metals,	4%			1.5.2005 to 31.3.2010
		( b) Domestic pressure cookers and pans;
		(c) Buckets made of iron, steel, aluminium, plastic or any other material.
33		(a) Ferrous and non-ferrous domestic utensils, whether coated with any material or not other than those made from precious metals,	5%			1.4.2010 to 31.3.2016
		( b) Domestic pressure cookers and pans;
		(c) Buckets made of iron, steel, aluminium, plastic or any other material;
33		(a) Ferrous and non-ferrous domestic utensils, whether coated with any material or not other than those made from precious metals,	5.5%			1.4.2016 to 16.9.2016
		( b) Domestic pressure cookers and pans;
		(c) Buckets made of iron, steel, aluminium, plastic or any other material;
33		(a) Ferrous and non-ferrous domestic utensils, whether coated with any material or not other than those made from precious metals,	6%			17.9.2016 to date
		( b) Domestic pressure cookers and pans;
		(c) Buckets made of iron, steel, aluminium, plastic or any other material;
34.		Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators but not including disinfectants.	4%			1.4.2005 to 30.4.2005
34.		Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.	4%			1.5.2005 to 31.3.2010
34.		Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.	5%			1.4.2010 to 31.3.2016
34.		Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.	5.5%			1.4.2016 to 16.9.2016
34.		Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants.	6%			17.9.2016 to date
35.		Fibres of all types and fibre waste	4%			1.4.2005 to 31.3.2010
35.		Fibres of all types and fibre waste	5%			1.4.2010 to 31.3.2016
35.		Fibres of all types and fibre waste	5.5%			1.4.2016 to 16.9.2016
35.		Fibres of all types and fibre waste	6%			17.9.2016 to date
36.		Fireclay, coal, ash, coal boiler ash, coal cinder ash, coal powder clinker.	4%			1.4.2005 to 31.3.2010
36.		Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker.	5%			1.4.2010 to 31.3.2016
36.		Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker.	5.5%			1.4.2016 to 16.9.2016
36.		Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker.	6%			17.9.2016 to date
37		Flours of cereals and pulses whether singly or in mixed form including atta, maida, rawa, suji and besan.	4%			1.4.2005 to 30.4.2005
37		(a) The flour of wheat and rice including atta, maida, rawa, and suji whether sold singly or in mixed form.	4 %
		(b) The flour of pulses including besan whether sold singly or in mixed form.
		sold on or after 1st April 2006.
37		(a) The flour of wheat and rice including atta, maida, rawa, and suji whether sold singly or in mixed form.	4 %
		(b) The flour of pulses including besan whether sold singly or in mixed form.
		sold on or after 1st October 2006.
37		(a) The flour of wheat and rice including atta, maida, rawa, and suji whether sold singly or in mixed form.	4 %
		(b) The flour of pulses including besan whether sold singly or in mixed form.
		sold on or after 1st April 2010
37		(a) ( deleted)				w.e.f. 1.4.2010
		(b) (deleted )				w.e.f. 1.4.2010
		(c) Pulse flour including besan mixed with flour of other pulses, when sold on or after 1st May 2005.	4%			1.5.2005 to 31.3.2010
		(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.	4%			1.5.2005 to 31.3.2010
		e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.	4%			1.5.2005 to 31.3.2010
37		(c) Pulse flour including besan mixed with flour of other pulses, when sold on or after 1st May 2005.	5%			1.4.2010 to 31.3.2016
		(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.	5 %
		e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.	5 %
37		(c) Pulse flour including besan mixed with flour of other pulses, when sold on or after 1st May 2005.	5.5%			1.4.2016 to 16.9.2016
		(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.	5.5 %
		e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.	5.5 %
37		(c) Pulse flour including besan mixed with flour of other pulses, when sold on or after 1st May 2005.	6%			17.9.2016 to date
		(d) Pulse flour including besan mixed with flour of cereals including maize when sold on or after 1st May 2005.	6 %
		e) Pulse flour including besan mixed with flour of other pulses and cereals when sold on or after 1st May 2005.	6 %
38		Glucose-D	4%			1.4.2005 to 31.3.2010
38		Glucose-D	5%			1.4.2010 to 31.3.2016
38		Glucose-D	5.5%			1.4.2016 to 16.9.2016
38		Glucose-D	6%			17.9.2016 to date
39		Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.	4%			1.4.2005 to 31.3.2010
39		Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.	5%			1.4.2010 to 31.3.2016
39		Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.	5.5%			1.4.2016 to 16.9.2016
39		Goods of intangible or incorporeal nature as may be notified, from time to time, by the State Government in the Official Gazette.	6%			17.9.2016 to date
40		Gur, jaggery, and edible variety of rub gur.	4%			1.4.2005 to 30.4.2005
40		Gur, jaggery and edible variety of rub gur sold on or after 1st April 2006.	4 %
40		Gur, jaggery and edible variety of rub gur sold on or after 1st October 2006.	4 %
40		Gur, jaggery and edible variety of rub gur sold on or after 1st April 2010.	4 %
40		(deleted)	-			*w.e.f.* *1.4.2010*
41		Gypsum of all forms and descriptions.	4%			1.4.2005 to 30.6.2009
41.		Gypsum of all forms and descriptions excluding gypsum boards	4%			1.7.2009 to 31.3.2010
41.		Gypsum of all forms and descriptions excluding gypsum boards	5%			1.4.2010 to 31.3.2012
41.		Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris	5%			1.4.2012 to 31.3.2016
41.		Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris	5.5%			1.4.2016 to 16.9.2016
41.		Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris	6%			17.9.2016 to date
42.		Hand pumps, parts and fittings	4%			1.4.2005 to 31.3.2010
42		Hand pumps, parts and fittings	5%			1.4.2010 to 31.3.2013
42		(deleted)				w.e.f. 1.4.2013
43.		Handloom woven gamcha	4%			1.4.2005 to 31.3.2010
43.		Handloom woven gamcha	5%			1.4.2010 to 31.3.2016
43.		Handloom woven gamcha	5.5%			1.4.2016 to 16.9.2016
43.		Handloom woven gamcha	6%			17.9.2016 to date
44.		Herbs, bark, dry plant, dry root, commonly known as jari booti and dry flower.	4%			1.4.2005 to 30.4.2005
44.		Herbs, Katha (catechu), gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.	4%			1.5.2005 to 31.3.2010
44		Herbs, Katha (catechu), gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.	5%			1.4.2010 to 30.4.2010
44.		Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.	5%			1.5.2010 to 31.3.2016
44.		Herbs,(***) gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.	5.5%			1.4.2016 to 16.9.2016
44.		Herbs,() gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower.*	6%			17.9.2016 to date
45.		Hides and skins, whether in raw or dressed state	4%			1.4.2005 to 30.4.2011
45.		Hides and skins, whether in raw or dressed state	5%			1.5.2011 to date
46		Hose pipes.	4%			1.4.2005 to 30.4.2005
46.		Hose pipes and fittings thereof.	4%			1.5.2005 to 31.3.2010
46.		Hose pipes and fittings thereof.	5%			1.4.2010 to 31.3.2016
46.		Hose pipes and fittings thereof.	5.5%			1.4.2016 to 16.9.2016
46.		Hose pipes and fittings thereof.	6%			17.9.2016 to date
47.		Hosiery goods	4%			1.4.2005 to 31.3.2010
47.		Hosiery goods	5%			1.4.2010 to 31.3.2016
47.		Hosiery goods	5.5%			1.4.2016 to 16.9.2016
47.		Hosiery goods	6%			17.9.2016 to date
48		Hurricane lantern and kerosene lamp and accessories and components thereof.	4%			1.4.2005 to 30.4.2005
48		Hurricane lantern and kerosene lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mantles and accessories and components and parts thereof.	4%			1.5.2005 to 31.1.2006
48		deleted				we.f. 1.2.2006
49		Husk and bran of cereals and pulses.	4%			1.4.2005 to 30.4.2005
49.		Rice Bran	4%			1.5.2005 to 31.3.2010
49.		Rice Bran	5%			1.4.2010 to 31.3.2013
49		***deleted				w.e.f. 1.4.2013
50.		Ice	4%			1.4.2005 to 31.3.2010
50.		Ice	5%			1.4.2010 to 31.3.2016
50.		Ice	5.5%			1.4.2016 to 16.9.2016
50.		Ice	6%			17.9.2016 to date
51.		Imitation jewellery, beads of glass, plastic or of any metal other than precious metals, hair pins and parts and components of all of them.	4%			1.4.2005 to 30.6.2009
51		Hair Pins	4%			1.7.2009 to 31.3.2010
51		Hair Pins	5%			1.4.2010 to 30.4.2010
51		deleted				*w.e.f.* *1.5.2010*
52		Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti	4%			1.4.2005 to 31.1.2006
52.		Incense sticks commonly known as agarbatti, Dhoop, dhupkathi or dhupbatti	4%			1.2.2006 to 30.6.2009
52		Deleted				*we.f.* *1.7.2009*
53.		Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).	4%			1.4.2005 to 31.3.2010
53.		Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).	5%			1.4.2010 to 31.3.2016
53.		Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).	5.5%			1.4.2016 to 16.9.2016
53.		Industrial cables (high voltage cables, plastic coated cables, jelly filled cables, optical fibre cables).	6%			17.9.2016 to date
53A.		Industrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any.	5%			1.4.2013 to 31.3.2016
53A.		Industrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any.	5.5%			1.4.2016 to 16.9.2016
53A.		Industrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any.	6%			17.9.2016 to date
54.		Industrial inputs and packing materials as may be notified, from time to time, by the State Government in the Official Gazette.	4%			1.4.2005 to 31.3.2010
54.		Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazette.	5%			1.4.2010 to 31.3.2016
54.		Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazette.	5.5%			1.4.2016 to 16.9.2016
54.		Industrial inputs and packing materials as may be notified from time to time, by the State Government in the Official Gazette.	6%			17.9.2016 to date
55.		Iron and steel, that is to say,	4%			1.4.2005 to 30.4.2011
		(i) pig iron, sponge iron and cast iron including ingots, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap;
		(ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
		(iii) skelp bars, tin bars, sheet bars, hoe bars and sleeper bars;
		(iv) steel bars (rounds, rods, square flats, octagons and hexagons, plain and ribbed or twisted in coil form as well as straight lengths).;
		(v) steel structurals,(angles, joints, channels, tees, sheet pilling sections, Z sections or any other rolled sections);
		(vi) sheets, hoops, strips, and skelp, both black and galvansied, hot and cold rolled, plain and corrugated, in all qualities in straight lengths and in coil form as rolled and in revetted conditions;
		(vii) plates both plain and chequered in all qualities;
		(viii) discs, rings, forgings and steel castings;
		(ix) tool, alloy and special steels of any of the above categories;
		(x) steel melting scrap in all forms including steel skull turning and boring
		(xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;
		( xii) tin plate, both hot dipped and electrolytic and tin free plates;
		(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails heavy and light crane rails;
		(xiv) wheels, tyres, axles and wheel sets;
		(xv) wire rods and wires-rolled, drawn, galvanized aluminized, tinned or coated such as by copper;
		(xvi) defectives, rejects, cuttings or end pieces of any of the above categories
55.		Iron and steel, that is to say,	5%			1.5.2011 to date
		(i) pig iron, spong iron and cast iron including ingots, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap;
		(ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
		(iii) skelp bars, tin bars, sheet bars, hoe bars and sleeper bars;
		(iv) steel bars (rounds, rods, square flats, octagons and hexagons, plain and ribbed or twisted in coil form as well as straight lengths).;
		(v) steel structurals,(angles, joints, channels, tees, sheet pilling sections, Z sections or any other rolled sections);
		(vi) sheets, hoops, strips, and skelp, both black and galvansied, hot and cold rolled, plain and corrugated, in all qualities in straight lengths and in coil form as rolled and in revetted conditions;
		(vii) plates both plain and chequered in all qualities;
		(viii) discs, rings, forgings and steel castings;
		(ix) tool, alloy and special steels of any of the above categories;
		(x) steel melting scrap in all forms including steel skull turning and boring
		(xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;
		(xii) tin plate, both hot dipped and electrolytic and tin free plates;
		(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails heavy and light crane rails;
		(xiv) wheels, tyres, axles and wheel sets;
		(xv) wire rods and wires-rolled, drawn, galvanized aluminized, tinned or coated such as by copper;
		(xvi) defectives, rejects, cuttings or end pieces of any of the above categories
55A		Tool, alloy and special steels of any of the categories, specified in clause (x) to clause (xv) of entry 55 of this Schedule, sold during the period commencing on the 1st April 2005 and ending on the 30 th April 2011.	4%			1.4.2005 to 30.4.2011
55B		Tool, alloy and special steels of any of the categories, specified in clause (x) to clause (xv) of entry 55 of this Schedule, sold on or after the 1st May 2011.	5%			1.5.2011 to 31.3.2016
55B		Tool, alloy and special steels of any of the categories, specified in clause (x) to clause (xv) of entry 55 of this Schedule, sold on or after the 1st May 2011.	5.5%			1.4.2016 to 16.9.2016
55B		Tool, alloy and special steels of any of the categories, specified in clause (x) to clause (xv) of entry 55 of this Schedule, sold on or after the 1st May 2011.	6%			17.9.2016 to date
56.		IT Products as may be notified by the State Government, from time to time.	4%			1.4.2005 to 31.3.2010
56.		IT Products as may be notified by the State Government from, time to time.	5%			1.4.2010 to 31.3.2016
56.		IT Products as may be notified by the State Government from, time to time.	5.5%			1.4.2016 to 16.9.2016
56.		IT Products as may be notified by the State Government from, time to time.	6%			17.9.2016 to date
57.		Jute that is to say, the fiber extracted from plants belonging to the species Corchorus Capsularies and Corchorus oiltorius and the fiber known as mesta or bimli extracted from plants of the species Hibiscus Cannabinus and Hibiscus subdariffa-varaltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise.	4%			1.4.2005 to 30.4.2011
57.		Jute that is to say, the fiber extracted from plants belonging to the species Corchorus Capsularies and Corchorus oiltorius and the fiber known as mesta or bimli extracted from plants of the species Hibiscus Cannabinus and Hibiscus subdariffavaraltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise.	5%			1.5.2011 to date
58		Kerosene oil sold through the Public Distribution System;	4%			1.4.2005 to 31.1.2008
58		(a) Kerosene oil sold through the Public Distribution System.	4%			1.2.2008 to 31.3.2010
		(b) LPG for domestic use sold on or after 18th April 2006.	4%			18.4.2006 to 6.6.2008
		(b) [deleted]				w.e.f. 7.6.2008
58.		(a) Kerosene oil sold through the Public Distribution System;	5%			1.4.2010 to 7.7.2011
58.		(a) Kerosene oil sold through the Public Distribution System;	3%			8.7.2011 to date
		(b) Liquefied Petroleum Gas for domestic use.	3%			1.4.2012 to date
59.		Knitting wool.	4%			1.4.2005 to 31.3.2010
59.		Knitting wool.	5%			1.4.2010 to 31.3.2016
59.		Knitting wool.	5.5%			1.4.2016 to 16.9.2016
59.		Knitting wool.	6%			17.9.2016 to date
60		Lac and Shellac.	4%			1.4.2005 to 31.1.2006
60		Lac, shellac and their products.	4%			1.2.2006 to 12.11.2006
60		Lac, shellac and their products sold on or after 1st April 2007.	4%			13.11.2006 to 31.3.2007
60		*Deleted*				*w.e.f.* *1.4.2007*
61.		Lignite.	4%			1.4.2005 to 31.3.2010
61.		Lignite.	5%			1.4.2010 to 31.3.2016
61.		Lignite.	5.5%			1.4.2016 to 16.9.2016
61.		Lignite.	6%			17.9.2016 to date
62.		Lime, lime stone, products of lime, dolomite	4%			1.4.2005 to 31.3.2010
62.		Lime, lime stone, products of lime, dolomite	5%			1.4.2010 to 31.3.2016
62.		Lime, lime stone, products of lime, dolomite	5.5%			1.4.2016 to 16.9.2016
62.		Lime, lime stone, products of lime, dolomite	6%			17.9.2016 to date
63.		Maize gluten and maize germ oil.	4%			1.4.2005 to 30.4.2005
63		*Deleted*				w.e.f. 1.5.2005
64.		Mixed PVC stabilizer	4%			1.4.2005 to 31.3.2010
64.		Mixed PVC stabilizer	5%			1.4.2010 to 31.3.2016
64.		Mixed PVC stabilizer	5.5%			1.4.2016 to 16.9.2016
64.		Mixed PVC stabilizer	6%			17.9.2016 to date
65.		Napa Slabs (Rough flooring stones)	4%			1.4.2005 to 30.4.2005
65		Napa Slabs (Rough flooring stones) and Shahabadi stones.	4%			1.5.2005 to 31.3.2010
65		Napa Slabs (Rough flooring stones) and Shahabadi stones .	5%			1.4.2010 to 31.3.2016
65		Napa Slabs (Rough flooring stones) and Shahabadi stones .	5.5%			1.4.2016 to 16.9.2016
65		*Napa Slabs (Rough flooring stones) and Shahabadi stones* .**	6%			17.9.2016 to date
66.		Newars.	4%			1.4.2005 to 31.3.2010
66.		Newars.	5%			1.4.2010 to 31.3.2016
66.		Newars.	5.5%			1.4.2016 to 16.9.2016
66.		Newars.	6%			17.9.2016 to date
67.		Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.	4%			1.4.2005 to 31.3.2010
67.		Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.	5%			1.4.2010 to 31.3.2016
67.		Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.	5.5%			1.4.2016 to 16.9.2016
67.		Non-ferrous metals and alloys in primary forms and scrap as may be notified, from time to time, by the State Government in the Official Gazette.	6%			17.9.2016 to date
68.		Oil seeds, that is to say:-	4%			1.4.2005 to 30.4.2011
		(i) Groundnut or Peanut (Arachis hypogaea);
		(ii) Sesamum or Til (Sesamum Orientale);
		(iii) Cotton seed (Gossypium Spp.);
		(iv) Soyabean (Glycine seja);
		(v) Rapeseed and Mustard-
		(1) Torta (Brassica Campestris var toria);
		(2) Rai (Brassica Juncea);
		(3) Jamba-Taramira (Eruca sativa);
		(4) Sarson-Yellow and brown (Brassica campestris var sarson);
		(5) Banarasi Rai or True Mustard (Brassica nigra);
		(vi) Linseed (Linum usitissimum);
		(vii) Castor (Ricinus communis);
		(viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos nucifera)
		(ix) Sunflower (Helianthus annus);
		(x) Nigar seed (Guizotia abyssinica);
		(xi) Neem, vepa (Azadirachta indica);
		(xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca longifolia Syn. M. Longifolia);
		(xiii) Karanja, Pongam, Honga (Pongamia Pinnata Syn. P. Glabra);
		(xiv) Kusum (Schlechepa Olcosa, Syn. S. Trijuga);
		(xv) Punna undi (Calophyllum, inophyllum);
		(xvi) Kokum (Carcinia indica);
		( xvii) Sal (Shorea robusta )
		( xviii) Tung (Aleurites fordii and A. Montana )
		( xix) Red Palm (Elaeis guinensis )
		( xx) Safflower (Carthanus tinctorius )
68.		Oil seeds, that is to say:-	5% 5%			1.5.2011 to date
		(i) Groundnut or Peanut (Arachis hypogaea);
		(ii) Sesamum or Til (Sesamum Orientale);
		(iii) Cotton seed (Gossypium Spp.);				1.5.2011 to 31.3.2016
		(iii) deleted				w.e.f. 1.4.2016
		(iv) Soyabean (Glycine seja);	5%			1.5.2011 to date
		(v) Rapeseed and Mustard-
		(1) Torta (Brassica Campestris var toria);
		(2) Rai (Brassica Juncea);
		(3) Jamba-Taramira (Eruca sativa);
		(4) Sarson-Yellow and brown (Brassica campestris var sarson);
		(5) Banarasi Rai or True Mustard (Brassica nigra);
		(vi) Linseed (Linum usitissimum);
		(vii) Castor (Ricinus communis);
		(viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos nucifera)
		(ix) Sunflower (Helianthus annus);
		(x) Nigar seed (Guizotia abyssinica);
		(xi) Neem, vepa (Azadirachta indica);
		(xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca longifolia Syn. M. Longifolia);
		(xiii) Karanja, Pongam, Honga (Pongamia Pinnata Syn. P. Glabra);
		(xiv) Kusum (Schlechera Olcosa, Syn. S. Trijuga);
		(xv) Punna undi (Calophyllum, inophyllum);
		(xvi) Kokum (Carcinia indica);
		( xvii) Sal (Shorea robusta )
		( xviii) Tung (Aleurites fordii and A. Montana )
		( xix) Red Palm (Elaeis guinensis )
		( xx) Safflower (Carthanus tinctorius )
69.		Ores and minerals excluding sand	4%			1.4.2005 to 30.4.2005
69.		Ores and minerals.(***)	4%			1.5.2005 to 31.3.2010
69.		Ores and minerals.	5%			1.4.2010 to 31.3.2016
69.		Ores and minerals.	5.5%			1.4.2016 to 16.9.2016
69.		Ores and minerals.	6%			17.9.2016 to date
70		Paper, news print, paper board and waste paper.	4%			1.4.2005 to 30.4.2005
70.		Paper, news print, paper board and waste paper, computer paper, stationery of all types, carbon paper and ammonia paper	4%			1.5.2005 to 31.1.2006
70.		(a) Paper, news print, paper board, waste paper,	4%			1.2.2006 to 31.3.2010
		(b) All types of paper stationery for computer, carbon paper and ammonia paper
70		(a) Paper, news print, paper board, waste paper,	5%			1.4.2010 to 31.3.2015
		(b) All types of paper stationery for computer, carbon paper, ammonia paper
70		Paper, as may be notified by the State Government from time to time in the Official Gazette.	5%			1.4.2015 to 31.3.2016
70		Paper, as may be notified by the State Government from time to time in the Official Gazette.	5.5%			1.4.2016 to 16.9.2016
70		Paper, as may be notified by the State Government from time to time in the Official Gazette.	6%			17.9.2016 to date
71.		Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.	4%			1.4.2005 to 31.3.2010
71.		Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.	5%			1.4.2010 to 31.3.2016
71.		Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.	5.5%			1.4.2016 to 16.9.2016
71.		Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax, slack wax.	6%			17.9.2016 to date
72.		Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings	4%			1.4.2005 to 31.3.2010
72.		Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings	5%			1.4.2010 to 31.3.2016
72.		Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings	5.5%			1.4.2016 to 16.9.2016
72.		Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings	6%			17.9.2016 to date
73.		Pizza bread.	4%			1.4.2005 to 31.3.2010
73.		Pizza bread.	5%			1.4.2010 to 31.3.2016
73.		Pizza bread.	5.5%			1.4.2016 to 16.9.2016
73.		Pizza bread.	6%			17.9.2016 to date
74		Plastic footwear.	4%			1.4.2005 to 30.4.2005
74.		Plastic footwear (moulded); hawai chappals and straps thereof	4%			1.5.2005 to 30.6.2009
74.		(a) Plastic footwear (moulded); hawai chappals and straps thereof;	4%			1.7.2009 to 31.3.2010
		(b) Plastic mats (Chatai)	4%			1.7.2009 to 31.3.2010
74		(a) Plastic footwear (moulded), hawai chappals and straps thereof;	5%			1.4.2010 to 31.3.2016
		( b) Plastic mats (Chatai )
74		(a) Plastic footwear (moulded), hawai chappals and straps thereof;	5.5%			1.4.2016 to 16.9.2016
		( b) Plastic mats (Chatai )
74		(a) Plastic footwear (moulded), hawai chappals and straps thereof;	6%			17.9.2016 to date
		( b) Plastic mats (Chatai )
75		Plastic granules, master batches.	4%			1.4.2005 to 30.4.2005
75.		Plastic granules, master batches, plastic powder and scrap.	4%			1.5.2005 to 31.3.2010
75.		Plastic granules, master batches, plastic powder and scrap.	5%			1.4.2010 to 31.3.2016
75.		Plastic granules, master batches, plastic powder and scrap.	5.5%			1.4.2016 to 16.9.2016
75.		Plastic granules, master batches, plastic powder and scrap.	6%			17.9.2016 to date
75A.		Poultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.	5%			1.4.2012 to 31.3.2016
75A.		Poultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.	5.5%			1.4.2016 to 16.9.2016
75A.		Poultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.	6%			17.9.2016 to date
76.		Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.	4%			1.4.2005 to 31.3.2010
76.		Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.	5%			1.4.2010 to 31.3.2016
76.		Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.	5.5%			1.4.2016 to 16.9.2016
76.		Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.	6%			17.9.2016 to date
77.		Printing ink excluding toner and cartridges	4%			1.4.2005 to 30.4.2005
77.		Printing ink and Writing ink excluding toner and cartridges.	4%			1.5.2005 to 31.3.2010
77.		Printing ink and Writing ink excluding toner and cartridges.	5%			1.4.2010 to 31.3.2016
77.		Printing ink and Writing ink excluding toner and cartridges.	5.5%			1.4.2016 to 16.9.2016
77.		Printing ink and Writing ink excluding toner and cartridges.	6%			17.9.2016 to date
78		Processed salt.	4%			1.4.2005 to 30.4.2005
78		Deleted				w.e.f. 1.5.2005
79.		Pulp of bamboo, wood and paper.	4%			1.4.2005 to 31.3.2010
79.		Pulp of bamboo, wood and paper.	5%			1.4.2010 to 31.3.2016
79.		Pulp of bamboo, wood and paper.	5.5%			1.4.2016 to 16.9.2016
79.		Pulp of bamboo, wood and paper.	6%			17.9.2016 to date
79A		Pyrolysis oil made from plastic scrap and organic waste.	5.5%			1.4.2016 to 16.9.2016
79A		Pyrolysis oil made from plastic scrap and organic waste.	6%			17.9.2016 to date
80.		Rail coaches, engines and wagons.	4%			1.4.2005 to 30.4.2005
80.		Rail coaches, engines and wagons and parts thereof.	4%			1.5.2005 to 31.3.2010
80		Rail coaches, engines and wagons and parts thereof.	5%			1.4.2010 to 31.3.2016
80		Rail coaches, engines and wagons and parts thereof.	5.5%			1.4.2016 to 16.9.2016
80		Rail coaches, engines and wagons and parts thereof.	6%			17.9.2016 to date
81		Readymade garments and other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.	4%			1.4.2005 to 30.4.2005
81.		(a) Readymade garments.	4%			1.5.2005 to 31.3.2010
		(b) other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.
81		(a) Readymade garments.	5%			1.4.2010 to 31.3.2016
		(b) other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.
81		(a) Readymade garments.	5.5%			1.4.2016 to 16.9.2016
		(b) other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.
81		(a) Readymade garments.	6%			17.9.2016 to date
		(b) other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.
82.		Renewable energy devices and spare parts as may be notified, from time to time, by the State Government in the Official Gazette.	4%			1.4.2005 to 31.10.2008
82.		Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof	4%			1.11.2008 to 31.3.2010
82.		Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof.	5%			1.4.2010 to 31.3.2016
82.		Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette and spare parts thereof.	5.5%			1.4.2016 to 16.9.2016
82.		*Renewable energy devices as may be notified from time to time by the State Government in the Official Gazette* and spare parts thereof.**	6%			17.9.2016 to date
82A.		Ribbon , Bow and Kajal.	5%			1.4.2012 to 31.3.2016
82A.		Ribbon , Bow and Kajal.	5.5%			1.4.2016 to 16.9.2016
82A.		Ribbon , Bow and Kajal.	6%			17.9.2016 to date
82B		Repossessed motor vehicles, sold by banks and financial institutions, on which entry tax or, as the case may be, sales tax, has been paid at an earlier stage in the State.	5.5%			1.4.2016 to 16.9.2016
82B		Repossessed motor vehicles, sold by banks and financial institutions, on which entry tax or, as the case may be, sales tax, has been paid at an earlier stage in the State.	6%			17.9.2016 to date
83.		Roasted pulses including gram.	4%			1.4.2005 to 30.4.2005
83.		Roasted or fried pulses including gram.	4%			1.5.2005 to 31.1.2006
83.		Roasted or fried pulses including gram except when served for consumption	4%			1.2.2006 to 31.3.2010
83.		Roasted or fried pulses including gram except when served for consumption.	5%			1.4.2010 to 31.7.2014
83		(a) Roasted pulses, other than roasted gram and dalwa specified in sub-entry (b) of entry 39 of Schedule A, except when served for consumption;	5%			1.8.2014 to 31.3.2016
		(b) Fried pulses including fried gram, except when served for consumption
83		(a) Roasted pulses, other than roasted gram and dalwa specified in sub-entry (b) of entry 39 of Schedule A, except when served for consumption;	5.5%			1.4.2016 to 16.9.2016
		(b) Fried pulses including fried gram, except when served for consumption
83		*(a) Roasted pulses, other than roasted gram and dalwa* specified in sub-entry (b) of entry 39 of Schedule A, except when served for consumption;**	6%			17.9.2016 to date
		(b) Fried pulses including fried gram, except when served for consumption
83A.		Rock Salt	5%			1.4.2012 to 31.3.2016
83A.		Rock Salt	5.5%			1.4.2016 to 16.9.2016
83A.		Rock Salt	6%			17.9.2016 to date
84.		Rubber that is to say (a) raw rubber, (b) latex, (c) dry ribbed sheet of all grades.	4%			1.4.2005 to 31.3.2010
84.		Rubber that is to say (a) raw rubber, (b) latex, (c) dry ribbed sheet of all grades.	5%			1.4.2010 to 31.3.2016
84.		Rubber that is to say (a) raw rubber, (b) latex, (c) dry ribbed sheet of all grades.	5.5%			1.4.2016 to 16.9.2016
84.		Rubber that is to say (a) raw rubber, (b) latex, (c) dry ribbed sheet of all grades.	6%			17.9.2016 to date
85.		Safety matches.	4%			1.4.2005 to 31.3.2010
85.		Safety matches.	5%			1.4.2010 to 31.3.2016
85.		Safety matches.	5.5%			1.4.2016 to 16.9.2016
85.		Safety matches.	6%			17.9.2016 to date
85A		Safety Helmets.	5%			1.4.2012 to 31.3.2016
85A		Safety Helmets.	5.5%			1.4.2016 to 16.9.2016
85A		Safety Helmets.	6%			17.9.2016 to date
86		Seeds other than seeds of cereals and pulses	4%			1.4.2005 deleted
86		Deleted	-			*w.e.f.* *1.4.2005*
87.		Sewing machines.	4%			1.4.2005 to 30.4.2005
87.		Sewing machines and parts, components and accessories thereof.	4%			1.5.2005 to 31.1.2006
87.		Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.	4%			1.2.2006 to 31.3.2010
87.		Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.	5%			1.4.2010 to 31.3.2016
87.		Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.	5.5%			1.4.2016 to 16.9.2016
87.		Sewing machines and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.	6%			17.9.2016 to date
88.		Ship and other water vessels.	4%			1.4.2005 to 31.3.2010
88.		Ship and other water vessels.	5%			1.4.2010 to 31.3.2016
88.		Ship and other water vessels.	5.5%			1.4.2016 to 16.9.2016
88.		Ship and other water vessels.	6%			17.9.2016 to date
89		Skimmed milk powder.	4%			1.4.2005 to 30.4.2005
89		Skimmed milk powder and UHT milk.	4%			1.5.2005 to 31.1.2006
89.		(a) Milk powder including skimmed milk powder,	4%			1.2.2006 to 31.3.2010
		(b) UHT milk,
		(c) Condensed milk whether sweetened or not, when sold on or after 1st April 2005,	4%			1.4.2005 to 31.3.2010
		(d) Milk containing any ingredient and sold under a brand name,when sold on or after 1st April 2005,	4%			1.4.2005 to 31.3.2010
		Explanation:- UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption.
		(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.	4%			8.8.2006 to 31.3.2010
89		(a) Milk powder including skimmed milk powder,	5%			1.4.2010 to 31.3.2016
		(b) UHT milk,
		(c) Condensed milk whether sweetened or not, when sold on or after 1st April 2005,
		(d) Milk containing any ingredient and sold under a brand name,when sold on or after 1st April 2005,
		Explanation:- UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption.
		(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.
89		(a) Milk powder including skimmed milk powder,	5.5%			1.4.2016 to 16.9.2016
		(b) UHT milk,
		(c) Condensed milk whether sweetened or not, when sold on or after 1st April 2005,
		(d) Milk containing any ingredient and sold under a brand name,when sold on or after 1st April 2005,
		Explanation:- UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption.
		(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.
89		(a) Milk powder including skimmed milk powder,	6%			17.9.2016 to date
		(b) UHT milk,
		(c) Condensed milk whether sweetened or not, when sold on or after 1st April 2005,
		(d) Milk containing any ingredient and sold under a brand name,when sold on or after 1st April 2005,
		Explanation:- UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption.
		(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.
90.		Solvent oils other than organic solvent oil	4%			1.4.2005 to 31.3.2010
90.		Solvent oils other than organic solvent oil	5%			1.4.2010 to 31.3.2016
90.		Solvent oils other than organic solvent oil	5.5%			1.4.2016 to 16.9.2016
90.		Solvent oils other than organic solvent oil	6%			17.9.2016 to date
91.		Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry Chillies.	4%			1.4.2005 to 30.4.2005
91		(a) Spices of all varieties and forms including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;	4%			1.5.2005 to 31.1.2006
		(a) Subject to clause (b) spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;	4%			1.2.2006 to 31.3.2010
		(b) for the periods starting on or after 1st April 2006,-	4 %
		Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.
		(b) for the periods starting on or after 1st October 2006	4 %
		Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.
		(b) for the periods starting on or after 1st April,2010	4 %
		Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or powdered.
91		Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds.	5%			1.4.2010 to 31.3.2016
		Explanation: For the purposes of this entry, as it stood from time to time, "spices" shall include spices in all forms, varieties and mixtures of any of the spices.				1.4.2005 to 31.3.2016
91		Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds.	5.5%			1.4.2016 to 16.9.2016
		Explanation: For the purposes of this entry, as it stood from time to time, "spices" shall include spices in all forms, varieties and mixtures of any of the spices.				1.4.2005 to date
91		Spices including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds.	6%			17.9.2016 to date
		Explanation: For the purposes of this entry, as it stood from time to time, "spices" shall include spices in all forms, varieties and mixtures of any of the spices.				1.4.2005 to date
92.		Sports goods excluding apparels and footwear	4%			1.4.2005 to 31.3.2010
92.		Sports goods excluding apparels and footwear.	5%			1.4.2010 to 31.3.2016
92.		Sports goods excluding apparels and footwear.	5.5%			1.4.2016 to 16.9.2016
92.		Sports goods excluding apparels and footwear.	6%			17.9.2016 to date
93.		Starch and Tapioca	4%			1.4.2005 to 30.4.2005
93.		Starch , sago and Tapioca.	4%			1.5.2005 to 31.3.2010
93.		Starch, sago and Tapioca.	5%			1.4.2010 to 31.3.2016
93.		Starch, sago and Tapioca.	5.5%			1.4.2016 to 16.9.2016
93.		Starch, sago and Tapioca.	6%			17.9.2016 to date
94		Sweetmeats and farsan	4%			1.4.2005 to 30.4.2005
94		(a) Sweetmeats	4%			1.5.2005 to 31.1.2006
		(b) Varieties of farsan as may be notified, from time time, by the State Government in the Official Gazette.
94.		(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak except when served for consumption excluding icecream, other edible ice whether or not containing cocoa, kulfi, non alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,	4%			1.2.2006 to 31.3.2010
		(b) Varieties of farsan as may be notified from time time by the State Government in the Official Gazette , except when served for consumption.
94		(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak but except when served for consumption excluding ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,	5%			1.4.2010 to 31.3.2016
		(b) Varieties of farsan as may be notified, from time time, by the State Government in the Official Gazette , except when served for consumption.
		(c) Vada Pav	5%			1.5.2011 to 31.3.2016
94		(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak but except when served for consumption excluding ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,	5.5%			1.4.2016 to 16.9.2016
		(b) Varieties of farsan as may be notified, from time time, by the State Government in the Official Gazette , except when served for consumption.
		( c) Vada Pav
94		(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak but except when served for consumption excluding ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi sweet drops, toffees, chocolates, other confectioneries and all kinds of bakery products,	6%			17.9.2016 to date
		*(b) Varieties of farsan as may be notified, from time time, by the State Government in the Official Gazette* , except when served for consumption.**
		( c) Vada Pav
95		Tamarind		4%		1.4.2005 31.3.2010
95		Deleted				w.e.f. 1.4.2010
96		Tractors, threshers, harvesters and attachments and parts, thereof.	4%			1.4.2005 to 30.4.2005
96		Tractors (being agricultural tractors) trailers and trolleys (being agricultural trailers and trolleys)harvesters, attatchments, parts, components, accessories and tyres and tubes thereof.	4%			1.5.2005 to 31.1.2006
96		(a) Tractors, trailers and trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.	4%			1.2.2006 to 31.3.2010
		(b) When sold on or after 1st April, 2005, threshers and attachments, parts, components, accessories, tyres and tubes thereof.
96		(a) Tractors, trailers, trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.	5%			1.4.2010 to 31.3.2016
		(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.
96		(a) Tractors, trailers, trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.	5.5%			1.4.2016 to 16.9.2016
		(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.
96		(a) Tractors, trailers, trolleys being agricultural tractors, trailers and trolleys, harvesters, attachments, parts, components, accessories, tyres and tubes thereof.	6%			17.9.2016 to date
		(b) When sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.
97		Transformers.	4%			1.4.2005 to 31.1.2006
97.		Transformers and components and parts thereof.	4%			1.2.2006 to 31.3.2010
97.		Transformers and components and parts thereof.	5%			1.4.2010 to 31.3.2016
97.		Transformers and components and parts thereof.	5.5%			1.4.2016 to 16.9.2016
97.		Transformers and components and parts thereof.	6%			17.9.2016 to date
98.		Transmission towers.	4%			1.4.2005 to 31.3.2010
98.		Transmission towers.	5%			1.4.2010 to 31.3.2016
98.		Transmission towers.	5.5%			1.4.2016 to 16.9.2016
98.		Transmission towers.	6%			17.9.2016 to date
99		Umbrella except garden umbrella.	4%			1.4.2005 to 31.1.2006
99.		(a) Umbrella except garden umbrella,	4%			1.2.2006 to 31.3.2010
		(b) Components, parts and accessories of umbrella except garden umbrella.
99		(a) Umbrella except garden umbrella,	5%			1.4.2010 to 31.3.2012
		(b) Components, parts, and accessories of umbrella except garden umbrella.
99		(a) Umbrella and Raincoat excluding garden umbrella,	5%			1.4.2012 to 31.3.2016
		(b) Components, parts, and accessories of umbrella except garden umbrella.
99		(a) Umbrella and Raincoat excluding garden umbrella,	5.5%			1.4.2016 to 16.9.2016
		(b) Components, parts, and accessories of umbrella except garden umbrella.
99		(a) Umbrella and Raincoat excluding garden umbrella,	6%			17.9.2016 to date
		(b) Components, parts, and accessories of umbrella except garden umbrella.
100.		Vanaspati (Hydrogenated vegetable oil)	4%			1.4.2005 to 31.3.2010
100.		Vanaspati (Hydrogenated vegetable oil)	5%			1.4.2010 to 31.3.2016
100.		Vanaspati (Hydrogenated vegetable oil)	5.5%			1.4.2016 to 16.9.2016
100.		Vanaspati (Hydrogenated vegetable oil)	6%			17.9.2016 to date
101.		Varieties of sugar, tobacco, textile and textile articles as may be notified, from time to time, by the State Government in the Official Gazette .	4%			1.4.2005 to 31.3.2010
101		(a) Fabrics and sugar as defined from time to time, in section 14 of the Central Sales Tax Act, 1956;	4%			1.4.2010 to 30.4.2011
		(a) Fabrics and Sugar as defined from time to time, in section 14 of the Central Sales Tax Act, 1956;	5%			1.5.2011 to date
		(b) Varieties of Textile and Textile Articles;	5%			1.4.2010 to 31.3.2016
		as may be notified from time to time by the State Government in the Official Gazette.
		(b) Varieties of Textile and Textile Articles;	5.5%			1.4.2016 to 16.9.2016
		as may be notified from time to time by the State Government in the Official Gazette.
		(b) Varieties of Textile and Textile Articles;	6%			17.9.2016 to date
		as may be notified from time to time by the State Government in the Official Gazette.
102		Vegetable oil including gingili oil, castor oil and bran oil.	4%			1.4.2005 to 31.3.2010
102		Vegetable oil including gingili oil, castor oil and bran oil.	5%			1.4.2010 to 31.3.2016
102		*deleted*				w.e.f. 1.4.2016
103.		Windmill for water pumping and for generation of electricity.	4%			1.4.2005 to 31.1.2006
103.		Windmill for water pumping and for generation of electricity and its components, parts and accessories.	4%			1.2.2006 to 31.3.2010
103		Windmill for water pumping and for generation of electricity and its components, parts and accessories.	5%			1.4.2010 to 31.3.2016
103		Windmill for water pumping and for generation of electricity and its components, parts and accessories.	5.5%			1.4.2016 to 16.9.2016
103		Windmill for water pumping and for generation of electricity and its components, parts and accessories.	6%			17.9.2016 to date
104		Writing instruments including refills.	4%			1.4.2005 to 30.4.2005
104		(a) Writing instruments, ball point pens, felt tipped and other porus-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;	4%			1.5.2005 to 31.3.2010
		(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.
104		(a) Writing instruments, ball point pens, felt tipped and other porustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;			5%	1.4.2010 to 31.3.2016
		(a) Writing instruments, ball point pens, felt tipped and other porustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles;	5.5%			1.4.2016 to 16.9.2016 17.9.2016 to date
		(a) Writing instruments, ball point pens, felt tipped and other porustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders and similar holders; parts ( including caps and clips) of the foregoing articles;	6%
		(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.	5%			1.4.2010 to 31.3.2016
		(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.	5.5%			1.4.2016 to 16.9.2016
		(b) Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners.	6%			17.9.2016 to date
		( c )Writing boards or writing pads, drawing boards, black boards, green boards, white boards, examination pads, foot rulers, erasers, glitter pens, sketch pens, staplers, pencil leads, oil pastels, drawing charcoals and envelopes;	5%			1.4.2012 to 31.3.2016
		( c )Writing boards or writing pads, drawing boards, black boards, green boards, white boards, examination pads, foot rulers, erasers, glitter pens, sketch pens, staplers, pencil leads, oil pastels, drawing charcoals, pencil box, gum, glue sticks, stapler pins, tape dispensers, dusters, files and envelopes;	5.5%			1.4.2016 to 16.9.2016
		( c )Writing boards or writing pads, drawing boards, black boards, green boards, white boards, examination pads, foot rulers, erasers, glitter pens, sketch pens, staplers, pencil leads, oil pastels, drawing charcoals, pencil box, gum, glue sticks, stapler pins, tape dispensers, dusters, files and envelopes;	6%			17.9.2016 to date
105 105 105 105 105		Zari and embroidery materials of gold, silver and gilded metal, badla and kasab.	4%			1.4.2005 to 31.1.2008
		Embroidery or Zari material that is to say,	4%			1.2.2008 to 30.6.2009
		(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) glass beads; (xii) badla (xiii) gizal; (xiv) embroidery machines; ( xv) embroidery needles.
		Embroidery or Zari material that is to say,	4%			1.7.2009 to 31.3.2010
		(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; ( xv) embroidery needles.
		Embroidery or Zari material that is to say,	5%			1.4.2010 to 31.3.2016
		(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; ( xv) embroidery needles.
		Embroidery or Zari material that is to say,	5.5%			1.4.2016 to
		(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; ( xv) embroidery needles.				16.9.2016
105		Embroidery or Zari material that is to say,	6%			17.9.2016 to date
		(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota (viii) sitara; (ix) naquasi; (x) kora (xi) [deleted]; (xii) badla (xiii) gizal; (xiv) embroidery machines; ( xv) embroidery needles.
106		Coconut in shell and separated Kernel of coconut including Kopra	4%			1.4.2005 to 30.4.2005
106		(a) Kopra	4%			1.5.2005 to 31.3.2010
106		(b) Coconut in shell and separated Kernel of coconut (excluding Kopra) sold during the period starting on or after 1st April 2006	4%			1.4.2006 Effect date extended
		(b) Coconut in shell and separated Kernel of coconut (excluding Kopra) sold during the period starting on or after 1st April 2010	4 %
106		*Deleted*				*w.e.f.* *1.4.2010*
107		(1) Animal hair other than raw wool;	4%			1.5.2005 to 31.3.2010
		(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
		(3) Coal tar;
		(4) Combs,
		(5) Cups and glasses of paper or plastic;
		(6) Feeding bottles and nipples;
		(7) Goods specified below supplied to foreign going ships.--
		a) marine lubricants and indigenous marine paints,
		b) food stuff and food provisions of all kinds,
		c) alcoholic and non alcoholic beverages,
		d) bunker oil,
		(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;
		(9) Porcelain insulators,
		(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers;
		(11) (a) Semi processed or processed fruits, vegetables, meat, poultry and fish whether or not sold in sealed containers or in a frozen state;	4%			1.5.2005 to 31.1.2006
		(b) Fruit jams, jelly, cottage cheese (paneer), pickles, sauces, porridge, marmalade, preserved fruits, honey, fruit squash, paste, fruit drink, fruit juice, squashes, syrups, cordials;
		(c) Raw sea food, raw meat, fruits and vegetables, when sold in a frozen state, or in a sealed container;
		(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;	4%			1.2.2006 to 31.3.2010
		(b) Fruits and vegetables when sold in frozen state or in sealed container,
		(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
		(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs and shrimps, whether or not sold in frozen state or in sealed container,
		(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
		(f) Foods stuffs and food provisions of all kinds including raw, semi-cooked or semi processed foods,ready to mix and ready to cook preparations excluding ready to serve foods.	4%			1.2.2006 to 31.1.2008
		( f) deleted w.e.f. 1.2.2008.	4%			1.2.2008 to 31.3.2010
		Explanation.—The items referred to in clause (a) to (e) will not be covered by the scope of this entry when those are served for consumption.
		(g) Powders, tablets, cubes, crystals and other solids or liquids from which non-alcoholic beverages and soups are prepared.	4%			1.2.2006 to 31.3.2010
		(12) Silica Sand meant for use in construction;	4%			1.5.2005 to 7.8.2006
		(12) Silica Sand	4%			8.8.2006 to 31.3.2010
		(13) Tamarind seed and powder thereof;	4%			1.5.2005 to 31.3.2010
		(14) Toys and games excluding electronic toys and electronic games;
		(15) Wax candles;
107		(1) Animal hair other than raw wool;	5%			1.4.2010 to 31.3.2016
		(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
		(2A) Capital goods and parts and components thereof, as may be notified by the State Government, from time to time, in the Official Gazette , when sold to the Departments of State or, as the case may be, the Central Government.	5%			1.8.2014 to 31.3.2016
		(3) Coal tar;	5%			1.4.2010 to 31.3.2016
		(4) Combs,
		(5) Cups and glasses of paper or plastic;
		(6) Feeding bottles and nipples;
		(7) Goods specified below supplied to foreign going ships.--
		a) marine lubricants and indigenous marine paints,
		b) food stuff and food provisions of all kinds,
		c) alcoholic and non alcoholic beverages,
		d) bunker oil,
		(7A) Ladies hand bags and ladies purses	5%			1.4.2015 to 31.3.2016
		(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;	5%			1.4.2010 to 31.3.2016
		(9) Porcelain insulators,
		(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers;
		(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;
		(b) Fruits and vegetables when sold in frozen state or in sealed container,
		(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
		(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs, and shrimps, whether or not sold in frozen state or in sealed container,
		(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,

		(f) Raw, semi cooked, semi processed, readymix and ready to cook food preparations, sold in sealed containers excluding ready to eat food and those covered by clause (a) to clause(e) above				1.4.2012 to 31.3.2016
		Explanation.—The items referred to in clause (a) to (f) will not be covered by the scope of this entry when those are served for consumption.
		(g) Powders, tablets, cubes, crystals and other solids or liquids from which non-alcoholic beverages and soups are prepared.				1.4.2010 to 31.3.2013
		(g) (deleted)				w.e.f. 1.4.2013
		(12) Silica Sand				1.4.2010 to 31.3.2016
		(13) Tamarind seed and powder thereof;
		(14) Toys and games excluding electronic toys and electronic games;
		(15) wax candles;
107		(1) Animal hair other than raw wool;	5.5%			1.4.2016 to 16.9.2016
		(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
		(2A) Capital goods and parts and components thereof, as may be notified by the State Government, from time to time, in the Official Gazette , when sold to the Departments of State or, as the case may be, the Central Government.
		(3) Coal tar;
		(4) Combs,
		(5) Cups and glasses of paper or plastic;
		(6) Feeding bottles and nipples;
		(7) Goods specified below supplied to foreign going ships.--
		a) marine lubricants and indigenous marine paints,
		b) food stuff and food provisions of all kinds,
		c) alcoholic and non alcoholic beverages,
		d) bunker oil,
		(7 A) Ladies hand bags and ladies purses
		(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;
		(9) Porcelain insulators,
		(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers;
		(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;
		(b) Fruits and vegetables when sold in frozen state or in sealed container,
		(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
		(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs, and shrimps, whether or not sold in frozen state or in sealed container,
		(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
		(f) Raw, semi cooked, semi processed, readymix and ready to cook food preparations, sold in sealed containers excluding ready to eat food and those covered by clause (a) to clause(e) above
		Explanation. —The items referred to in clause (a) to (f) will not be covered by the scope of this entry when those are served for consumption.
		(g) Processed, semi-processed, semi-cooked, ready-mix, ready to eat, shelled sweet corn, whether or not sold ,-
		( i) in a frozen state, or
		( ii) in a sealed container, or
		( iii) under a brand name
		except when served for consumption.
		(12) Silica Sand
		(13) Tamarind seed and powder thereof;
		(14) Toys and games excluding electronic toys and electronic games;
		(15) Wax candles;
107		(1) Animal hair other than raw wool;	6%			17.9.2016 to date
		(2) Capital goods and parts and components thereof as may be notified, by the State Government from time to time, in the Official Gazette;
		(2A) Capital goods and parts and components thereof, as may be notified by the State Government, from time to time, in the Official Gazette , when sold to the Departments of State or, as the case may be, the Central Government.
		(3) Coal tar;
		(4) Combs,
		(5) Cups and glasses of paper or plastic;
		(6) Feeding bottles and nipples;
		(7) Goods specified below supplied to foreign going ships.--
		a) marine lubricants and indigenous marine paints,
		b) food stuff and food provisions of all kinds,
		c) alcoholic and non alcoholic beverages,
		d) bunker oil,
		(7 A) Ladies hand bags and ladies purses
		(8) Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;
		(9) Porcelain insulators,
		(10) Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers;
		(11) (a) Raw meat, raw flesh of poulty and raw sea-food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container;
		(b) Fruits and vegetables when sold in frozen state or in sealed container,
		(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon, Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
		(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs, and shrimps, whether or not sold in frozen state or in sealed container,
		(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruits, fruit squash, fruit paste, fruit drink, fruit juice, vegetable juice, squashes, syrups, cordials, whether or not sold in frozen state or in sealed container,
		(f) Raw, semi cooked, semi processed, readymix and ready to cook food preparations, sold in sealed containers excluding ready to eat food and those covered by clause (a) to clause(e) above
		*Explanation.* —The items referred to in clause (a) to (f) will not be covered by the scope of this entry when those are served for consumption.
		(g) Processed, semi-processed, semi-cooked, ready-mix, ready to eat, shelled sweet corn, whether or not sold ,-
		( i) in a frozen state, or
		( ii) in a sealed container, or
		( iii) under a brand name
		except when served for consumption.
		(12) Silica Sand
		(13) Tamarind seed and powder thereof;
		(14) Toys and games excluding electronic toys and electronic games;
		(15) Wax candles;
108 108		(a) Dry fruits including raisins and currants;	4 %
		( b) Tea in leaf or powder form including instant tea
		sold during the period starting from the 1st May 2005 and ending on 31st March 2006.
		(a) Dry fruits including raisins and currants;	4 %
		( b) Tea in leaf or powder form including instant tea.
		sold during the period from the 1st May, 2006 to 30th September 2006 :-
108		(a) Dry fruits including raisins and currants;	4 %
		( b) Tea in leaf or powder form including instant tea.
		sold during the period starting on 1st May, 2006 to 31st March 2008:-
108		(1) (a) Dry fruits including raisins and currants;	4 %
		(b) Tea in leaf or powder form including instant tea
		sold during the period starting on 1st April 2008 and ending on 31 st March 2010
		(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2009.	4 %
		(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010	4 %
		3) Wood free plain and pre-laminated particle board covered under Tariff item 4410.90.10 and 4410.90.90 of the Central Excise Tariff Act, 1985 with BIS specification IS-3087 or IS-12823, having logo ‗ECOMARK‘ obtained from BIS.	4%			1.10.2008 to 31.3.2010
108		(1) (a) Raisins and Currants;	5%			1.4.2010 to 31.5.2010
		(a) deleted w.e.f. 1.6.2010	-
		(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2010 and ending on 31st March 2011 or the date on which the Goods and Services Tax Act shall come into force.	5 %
		(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2012.	5 %
		(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2013.	5 %
		(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2014.	5 %
		(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2015.	5 %
		(b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2016.	5 %
		(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010
		3) Wood free plain and pre-laminated particle board covered under Tariff item 4410.90.10 and 4410.90.90 of the Central Excise Tariff Act, 1985 with BIS specification IS-3087 or IS-12823, having logo ‗ECOMARK‘ obtained from BIS.	5%			1.4.2010 to 31.3.2015
108		(1) (b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2017.	5.5%			1.4.2016 to 16.9.2016
		(1) (b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on 31st March 2017.	6%			17.9.2016 to 31.3.2017
		(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010	5 %
108		(1) (b) Tea in leaf or powder form including instant tea sold during the period starting on 1st April 2011 and ending on the date immediately preceding the date on which the law relating to the Goods and Services Tax Act comes into force.	6%			1.4.2017 to date
		2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010	5 %
108A		Dry fruits excluding cashew kernels and cashew nuts and those to which entry 59 of SCHEDULE A applies.	5%			1.5.2011 to 31.3.2012
108A		Dry fruits excluding raisins and currants.	5%			1.4.2012 to 31.3.2016
108A		Dry fruits excluding raisins and currants.	5.5%			1.4.2016 to 16.9.2016
108A		Dry fruits excluding raisins and currants.	6%			17.9.2016 to date
109		Papad, except when served for consumption sold on or after 1st May 2006.	4 %
109		Deleted				w.e.f. 1.4.2010
110		Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.	4%			1.7.2009 to 31.3.2010
110		Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.	5%			1.4.2010 to 31.3.2016
110		Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.	5.5%			1.4.2016 to 16.9.2016
110		Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.	6%			17.9.2016 to date
111		Compact Fluorescent Lamps.	4%			1.7.2009 to 31.3.2010
111		Compact Fluorescent Lamps	5%			1.4.2010 to 31.3.2015
111		Compact Fluorescent Lamps and LED bulbs	5%			1.4.2015 to 31.3.2016
111		Compact Fluorescent Lamps, LED bulbs and LED tube lights.	5.5%			1.4.2016 to 16.9.2016
111		Compact Fluorescent Lamps, LED bulbs and LED tube lights.	6%			17.9.2016 to date
112		LPG Stoves for domestic use; parts, components and accessories thereof.	4%			1.7.2009 to 31.3.2010
112		LPG Stoves for domestic use; parts, components and accessories thereof.	5%			1.4.2010 to 31.3.2016
112		LPG Stoves for domestic use; parts, components and accessories thereof.	5.5%			1.4.2016 to 16.9.2016
112		LPG Stoves for domestic use; parts, components and accessories thereof.	6%			17.9.2016 to date
113		Cotton ginning and pressing machinery covered by sub-heading 8445 19 10 of Central Excise Tariff Act, 1985( 5of 1986).	4%			1.7.2009 to 31.3.2010
113		Cotton ginning and pressing machinery covered by sub-heading 8445 19 10 of Central Excise Tariff Act, 1985(5 of 1986)	5%			1.4.2010 to 31.3.2016
113		Cotton ginning and pressing machinery covered by sub-heading 8445 19 10 of Central Excise Tariff Act, 1985(5 of 1986)	5.5%			1.4.2016 to 16.9.2016
113		Cotton ginning and pressing machinery covered by subheading 8445 19 10 of Central Excise Tariff Act, 1985(5 of 1986)	6%			17.9.2016 to date
114		Composting Machinery	4%			1.7.2009 to 31.3.2010
114		Composting Machinery	5%			1.4.2010 to 31.3.2016
114		Composting Machinery	5.5%			1.4.2016 to 16.9.2016
114		Composting Machinery	6%			17.9.2016 to date
115		Vehicles Operated on Battery or Solar power	5%			1.5.2010 to 31.3.2016
115		Vehicles Operated on Battery or Solar power	5.5%			1.4.2016 to 16.9.2016
115		Vehicles Operated on Battery or Solar power	6%			17.9.2016 to date
116		Adult diapers and sanitary napkins	5%			1.4.2012 to 31.3.2016
116		Adult diapers and sanitary napkins	5.5%			1.4.2016 to 16.9.2016
116		Adult diapers and sanitary napkins	6%			17.9.2016 to date

SCHEDULE D
[ See sections 2(26), 5 and 6]
( From 1.4.2005 to date )
LIST OF GOODS FOR WHICH THE RATE OF TAX IS UPTO 60%
Note - The abbreviation ―%‖ in relation to the rate of tax indicates that t ax on goods to which the entry r elates shall be charged on the basis of the sale price, the tax being equal to such percentage of the sale price as is indicated against the respective g oods.
1		Name of the commodity	Rate of Tax			with effect from
-1		(2)	(3)
1		Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953	20%			1.4.2005 to 30.6.2009
1		Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953	25%			1.7.2009 to 31.7.2009
1		Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953, excluding wine.	25%			1.8.2009 to 30.4.2011
1		Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 excluding wine.	50%			1.5.2011 to 30.9.2015
1		Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 excluding wine.	60%			1.10.2015 to date
2		Country liquor, as defined in Maharashtra Country Liquor Rules, 1973	20%			1.4.2005 to 30.6.2009
2		Country liquor, as defined in Maharashtra Country Liquor Rules, 1973	25%			1.7.2009 to 30.4.2011
2		Country liquor, as defined in Maharashtra Country Liquor Rules, 1973	50%			1.5.2011 to 30.9.2015
2		Country liquor, as defined in Maharashtra Country Liquor Rules, 1973	60%			1.10.2015 to date
3		Liquor imported from any place outside the territory of India as defined, from time to time, in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules, 1963.	20%			1.4.2005 to 30.6.2009
3		Liquor imported from any place outside the territory of India as defined, from time to time, in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules 1963.	25%			1.7.2009 to 31.7.2009
3		Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules, 1963, excluding wine.	25%			1.8.2009 to 30.4.2011
3		Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules, 1963, excluding wine.	50%			1.5.2011 to 30.9.2015
3		Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules, 1963, excluding wine.	60%			1.10.2015 to date
3A		Wines , as defined, from time to time, in rule 3(6)(1) of the Bombay Foreign Liquor Rules, 1953 and in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963.	20%			1.8.2009 to 31.12.2013
3A		Wines , as defined, from time to time, in rule 3(6)(1) of the Bombay Foreign Liquor Rules, 1953 and in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963 but excluding to those entry 3B of this Schedule applies.	40%			1.1.2014 to date
3B		Wine when sold in bulk and where provisions of the Maharashtra Potable Liquor (Fixation of Maximum Retail Prices) Rules, 1996 are not applicable.	20%			1.1.2014 to date
4		Molasses and rectified spirit	20%			1.4.2005 to 31.1.2008
4		Molasses, rectified spirit, absolute alcohol and extra neutral alcohol.	20%			1.2.2008 to date
5		High Speed Diesel Oil
		( a) when delivered,
		(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and	34%+ One rupee per litre			1.4.2005 to 15.6.2006
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai;	34%+ One rupee per litre			1.4.2005 to 15.6.2006
		(b) In circumstances other than those mentioned in clause (a) above	31%+ One rupee per litre			1.4.2005 to 15.6.2006
5		High Speed Diesel Oil
		( a) when delivered,
		(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and	33%+ One rupee per litre			16.6.2006 to 30.11.2006
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai;	33%+ One rupee per litre			16.6.2006 to 30.11.2006
		(b) in circumstances other than those mentioned in clause (a) above	30%+ One rupee per litre			16.6.2006 to 30.11.2006
5		High Speed Diesel Oil
		( a) when delivered,
		(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and	28%			1.12.2006 to 6.6.2008
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai; and	28%			1.12.2006 to 6.6.2008
		(b) in circumstances other than those mentioned in clause (a) above	25%			1.12.2006 to 6.6.2008
5		High Speed Diesel Oil
		( a) when delivered,
		(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and	26%			7.6.2008 to 7.7.2011
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai; and	26%			7.6.2008 to 7.7.2011
		(b) in circumstances other than those mentioned in clause (a) above	23%			7.6.2008 to 7.7.2011
5 5 5		High Speed Diesel Oil
		( a) when delivered,
		(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and	24%			8.7.2011 to 31.5.2012
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai; and	24%			8.7.2011 to 31.5.2012
		(b) in circumstances other than those mentioned in clause (a) above	21%			8.7.2011 to 30.9.2015
		High Speed Diesel Oil
		( a) when delivered,
		(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	24%			1.6.2012 to 30.9.2015
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	24%			1.6.2012 to 30.9.2015
		(b) in circumstances other than those mentioned in clause (a) above	21%			8.7.2011 to 30.9.2015
		High Speed Diesel Oil
		( a) when delivered,
		(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	24% + Two rupees per litre			1.10.2015 to date
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	24% + Two rupees per litre
		(b) in circumstances other than those mentioned in clause (a) above	21% + Two rupees per litre
6		Aviation Turbine Fuel (Duty paid) (other than that covered by entry 8 of the Shedule C)	25%			1.4.2005 to 31.3.2008
6		Aviation Turbine Fuel (Duty paid) (other than those covered by entry 8 of Schedule C and entry 11 of this Schedule).	25%			1.4.2008 to 31.3.2017
6		Aviation Turbine Fuel (Duty paid) (other than those covered by entry 8 of Schedule C, entry 11 and entry 11 A of this Schedule).	25%			1.4.2017 to date
7		Aviation Turbine Fuel (Bonded)	30%			1.4.2005 to date
8		Aviation Gasoline (Duty paid)	10%			1.4.2005 to date
9		Aviation Gasoline (Bonded)	24%			1.4.2005 to date
	10	Any other kind of Motor Spirit
		( a) When delivered,
		(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and	30% + One rupee per litre			1.4.2005 to 15.6.2006
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai.	30% + One rupee per litre			1.4.2005 to 15.6.2006
		(b) when delivered in circumstances other than those mentioned in clause (a) above.	29% + One rupee per litre			1.4.2005 to 15.6.2006
	10	Any other kind of Motor Spirit
		( a) When delivered,
		(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and	28% + One rupee per litre			16.6.2006 to 6.6.2008
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai.	28% + One rupee per litre			16.6.2006 to 6.6.2008
		(b) when delivered in circumstances other than those mentioned in clause (a) above.	27% + One rupee per litre			16.6.2006 to 6.6.2008
	10	Any other kind of Motor Spirit
		( a) When delivered,
		(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and	26% + One rupee per litre			7.6.2008 to 31.5.2012
		(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai.	26% + One rupee per litre			7.6.2008 to 31.5.2012
		(b) when delivered in circumstances other than those mentioned in clause (a) above.	25% + One rupee per litre			7.6.2008 to 30.9.2015
	10 10	Any other kind of Motor Spirit
		( a) When delivered,
		(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;and	26% + One rupee per litre			1.6.2012 to 30.9.2015
		ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	26% + One rupee per litre			1.6.2012 to 30.9.2015
		(b) when delivered in circumstances other than those mentioned in clause (a) above.	25% + One rupee per litre			7.6.2008 to 30.9.2015
		Any other kind of Motor Spirit
		( a) When delivered,
		(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;and	26% + Three rupees per litre			1.10.2015 to 31.5.2016
		ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	26% + Three rupees per litre
		(b) when delivered in circumstances other than those mentioned in clause (a) above.	25% + Three rupees per litre
10		Any other kind of Motor Spirit
		( a) When delivered,
		(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;and	26% + Four rupees fifty paise per litre			1.6.2016 to 16.9.2016
		ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	26% + Four rupees fifty paise per litre
		(b) when delivered in circumstances other than those mentioned in clause (a) above.	25% + Four rupees fifty paise per litre
10		Any other kind of Motor Spirit
		( a) When delivered,
		(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;and	26% + Six rupees per litre			17.9.2016 to 21.4.2017
		ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	26% + Six rupees per litre
		(b) when delivered in circumstances other than those mentioned in clause (a) above.	25% +Six rupees per litre
10		Any other kind of Motor Spirit				22.4.2017 to 16.5.2017
		(a) when delivered,
		(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;and	26% + Nine rupees per litre
		ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	26% + Nine rupees per litre
		(b) when delivered in circumstances other than those mentioned in clause (a) above.	25% +Nine rupees per litre
10		Any other kind of Motor Spirit				17.5.2017 to date
		(a) when delivered,
		(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;and	26% + Eleven rupees per litre
		ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;	26% + Eleven rupees per litre
		(b) when delivered in circumstances other than those mentioned in clause (a) above.	25% + Eleven rupees per litre
11		Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District during the period starting on 1^st April 2008 and ending on 31^st March 2010.	4%			1.4.2008 to 31.3.2010
11		Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District during the period starting on 1^st April 2008 and ending on 31st March 2011 or date on which Goods & Services Act comes into force, whichever is earlier.	4%			1.4.2010 to 31.3.2011
11		Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District during the period starting on 1^st April 2008 and ending on 31st March 2012	4%			1.4.2011 to 31.3.2012
11		Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District.(***)	5%			1.4.2012 to 12.1.2014
11		Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation,Pune Municipal Corporation and Raigad District.	5%			13.1.2014 31.3.2017
11		Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation,Pune Municipal Corporation and Raigad District other than that covered under entry 11A of this Schedule.	5%			1.4.2017 to date
11A		Aviation Turbine Fuel (Duty paid) sold within the State of Maharashtra during the period starting on 1st April 2017 and ending on 31st March 2027 for flights under Regional Connectivity Scheme as communicated by Airport Authority of India, subject to the conditions notified from time to time by the State Government,in the Official Gazette.	1%			1.4.2017 to date
12		Tobacco, manufactured tobacco and products thereof including cigar and cigarettes but excluding those to which entry 45A of SCHEDULE A and Entry 101 of SCHEDULE C applies.	20%			1.7.2009 to 31.3.2012
12		Tobacco, manufactured tobacco and products thereof including cigar and cigarettes but excluding Beedi and those to which entry 45 A of SCHEDULE A applies.	20%			1.4.2012 to 30.4.2012
12		Tobacco, manufactured tobacco and products thereof including cigar and cigarettes but excluding, Unmanufactured tobacco when sold in packets under brand name and; those to which entry 45A of SCHEDULE A , and sub-entry (b) of 12 of SCHEDULE C applies.	20%			1.5.2012 to 31.3.2013
12		Tobacco, manufactured tobacco and products thereof but excluding,- (a) Beedi and unmanufactured tobacco whether sold under brand name or not; (b) Cigar and cigarettes to which entry 14 of this Schedule applies.	20%			1.4.2013 to date
13		Aerated and Carbonated non-alcoholic beverages whether or not containing sugar or other sweetening matter or flavour or any other additives.	20%			1.5.2011 to 30.9.2015
13		Aerated and Carbonated non-alcoholic beverages whether or not containing sugar or other sweetening matter or flavour or any other additives.	25%			1.10.2015 to date
14		Cigar and cigarettes.	25%			1.4.2013 to 30.9.2015
14		Cigar and cigarettes.	35%			1.10.2015 to date


SCHEDULE E
[ See sections 2(26), 5 and 6]

Goods not covered elsewhere for which the rate of tax is 13.5%
Note - T he abbreviation “%” in relation to the rate of tax indicates that tax o n goods to which the entry relates shall be charged on the basis of the sale price, the tax being equal to such percent age of the sale pri ce as is indicated against the respective goods.
Sr. No.		Name of the commodity	Rate of Tax			with effect from
(1)		(2)	(3)			(4)
1		All goods not covered in any of the other schedules	12.5%			1.4.2005 to 16.9.2016
1		All goods not covered in any of the other Schedules	13.5%			17.9.2016 to date

SCHEDULE_ENTRIES-29-05-2017 for web site.pdf

Rate Schedule under the MAHARASHTRA VALUE ADDED TAX (MVAT) ACT - 2002, Up to 30.06.2017.

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Rate Schedule under the MAHARASHTRA VALUE ADDED TAX (MVAT) ACT - 2002, Up to 30.06.2017.

Awards & Achievements

Important Events

Ease of Doing Business

News And Media Box

Information for Dealers

Alerts

External Weblinks

Goods And Service Tax