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Schedule C

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SCHEDULE - 'C'
Schedule Entry No : C-1
Commodity : Agricultural machinery and implements
Description : 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
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 31/03/2010
Note : 1)The word 'and components and parts thereof'
are added w.e.f. 01/02/2006
- Ref. Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-1
Commodity : Agricultural machinery and implements
Description : 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
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-2
Commodity : Equipments for elecronic communication
Description : All equipments for
Elecronic communication
by wireless or by wire including
Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch
Exchange (E.P.A.B.X) .
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-2
Commodity : Equipments for elecronic communication
Description : All equipments for
Elecronic communication
by wireless or by wire including
Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch
Exchange (E.P.A.B.X) .
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-3
Commodity : Bricks
Description : All kinds of bricks
including fly ash bricks, refractory bricks
and [monolithics] asphaltic roofing tiles, earthen roofing tiles.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-3
Commodity : Bricks
Description : All kinds of bricks
including fly ash bricks, refractory bricks
and [monolithics] asphaltic roofing tiles, earthen roofing tiles.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-4
Commodity : Yarn
Description : All types of yarn
whether covered with any material or not other than
cotton and silk yarn in hank and sewing thread wast of any of them.
Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date



Schedule Entry No : C-5
Commodity : Aluminium conductor
Description :

Aluminium conductor stell reinforced

Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-5
Commodity : Aluminium conductor
Description :

Aluminium conductor stell reinforced

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-6
Commodity : Aluminium, its Alloys and Products
Description :

Aluminium, its alloys and products as
may be notified
, from time to time by State government in the Official
Gazette

Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

GNFD No. VAT-1505/CR-113/Taxation 1 dt. 01/06/2005

List of Alluminium, its alloys and products




Schedule Entry No : C-6
Commodity : Aluminium, its Alloys and Products
Description :

Aluminium, its alloys and products as
may be notified
, from time to time by State government in the Official
Gazette

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-7
Commodity : Arecanut powder, betel nut and raw cashew nut.
Description : Arecanut powder, betel nut
and raw cashew nut
.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-7
Commodity : Arecanut powder, betel nut and raw cashew nut.
Description : Arecanut powder, betel nut
and raw cashew nut
.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-8
Commodity : Aviation Turbine Fuel
Description : Aviation Turbin Fule,sold
to
a Turbo-prop aircraft

Explanation- For the purposes of this
entry,"Turbo-prop aircraft" means an aircraft deriving thrust mainly for
propeller,which may be driven by either turbine engine or piston engine.
Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date



Schedule Entry No : C-9
Commodity : Bagase
Description : Bagase
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-9
Commodity : Bagase
Description : Bagase
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010&

Noti.No.VAT.1509/CR-156/Taxation-1. dtd.30.03.2010




Schedule Entry No : C-10
Commodity : Bamboo
Description : Bamboo
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-10
Commodity : Bamboo
Description : Bamboo
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-11
Commodity : Bearings.
Description : bearings.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-11
Commodity : Bearings.
Description : bearings.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-12
Commodity : Beedi leaves
Description : Beedi leaves
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-12
Commodity : Beedi leaves
Description : Beedi leaves
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-13
Commodity : Beltings
Description :

Beltings

Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-13
Commodity : Beltings
Description :

Beltings

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-14
Commodity : Bicycles, tricycles
Description : Bicycles, tricycles,
cycle rickshaws [and parts, components and accessories
and tyres and tubes thereof.]
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
-



Schedule Entry No : C-14
Commodity : Bicycles, tricycles
Description : Bicycles, tricycles,
cycle rickshaws [and parts, components and accessories
and tyres and tubes thereof.]
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-15
Commodity : Biomass briquettes
Description : Biomass briquettes
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-15
Commodity : Biomass briquettes
Description : Biomass briquettes
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-16
Commodity : Bone meal
Description : Bone meal
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-16
Commodity : Bone meal
Description : Bone meal
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-18
Commodity : Castings
Description : Castings of non-ferrous
metals
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-17
Commodity : Bulk drugs
Description : Bulk drugs whether
imported or manufactured under licence under the Drugs and Costmetics Act
1940.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-17
Commodity : Bulk drugs
Description : Bulk drugs whether
imported or manufactured under licence under the Drugs and Costmetics Act
1940.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-18
Commodity : Castings
Description : Castings of non-ferrous
metals
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-19
Commodity : Centrifugal, monobloc and submersible pumps and
parts thereof
Description :

Centrifugal, monobloc and submersible pumps
[ and pumpsets]
and parts thereof.

Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
-



Schedule Entry No : C-19
Commodity : Centrifugal, monobloc and submersible pumps and
parts thereof
Description :

Centrifugal, monobloc and submersible pumps
[ and pumpsets]
and parts thereof.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-20
Commodity : Cereals and pulses
Description :

During the periods starting on or, after1stApril
2007 :-

"Paddy and rice", wheat and pulses in whole
grain, split or broken form.

Rate of Tax : 4%
Period of operation : 01/04/2006 - 30/04/2006
References :

Ref. No. VAT-1506/CR-130/Taxation-1 dt. 30/9/06

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/20
- Prior to its substitution, entry read as 'Cereals and 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 other Schedule
applies.'

2)Substituted for

'1st October 200
- Ref. Noti. No. VAT-1506/CR-30/Taxation-1 dated 30th
Sept 2006

3)For the word 'Rice' the word 'Paddy and rice' shall be substitut
- Ref. Noti.No. VAT-1506/CR-60/Taxation-1



Schedule Entry No : C-20
Commodity : Cereals and pulses
Description : Cereals and 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 other
Schedule applies.
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-20
Commodity : Cereals and pulses
Description :

( ***deleted)

Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2010 - Till Date
References : Ref.Noti. No.VAT.1509/CR-156/Taxation-1.
dtd.30.03.2010
Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/20
- Prior to its substitution, entry read as 'Cereals and 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 other Schedule
applies.'

2)Substituted for

'1st April 2008'
- Ref. Noti. No. VAT-1508/CR-44/Taxation-1 dt. 29/03/2008

3)For the word 'Rice' the word 'Paddy and rice' shall be substitut
- Ref. Noti.No. VAT-1506/CR-60/Taxation-1



Schedule Entry No : C-20
Commodity : Cereals and pulses (***deleted w.e.f.01.04.2010)
Description :

During the periods starting on or, after1stApril
2007 :-

"Paddy and rice", wheat and pulses in whole
grain, split or broken form.

Period of operation : 01/04/2010 - Till Date
References :

Ref. No. VAT-1506/CR-130/Taxation-1 dt. 30/9/06

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005




Schedule Entry No : C-21
Commodity : Clay
Description : Clay
Rate of Tax : 4%
Period of operation : 01/04/2005 - 30/04/2005
References :



Schedule Entry No : C-21
Commodity : Clay
Description : Clay including fire
clay
, fine china clay and ball
clay
Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Sub. w.e.f. 01/05/2005 Prior to substitution,
entry read as 'Clay'
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-21
Commodity : Clay
Description : Clay including fire
clay
, fine china clay and ball
clay
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-22
Commodity : Coal including coke
Description : Coal including
coke in all its form but excluding
charcoal
Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date
References :



Schedule Entry No : C-23
Commodity : Coffee beans and seeds
Description : Coffee beans and seeds,
cocoa pod, green tea leaf and chicory.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-23
Commodity : Coffee beans and seeds
Description : Coffee beans and seeds,
cocoa pod, green tea leaf and chicory.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-24
Commodity : Coir and coir products excluding coir matresses
Description : Coir and coir products
excluding
coir matresses
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-24
Commodity : Coir and coir products excluding coir matresses
Description : Coir and coir products
excluding
coir matresses
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-25
Commodity : Cotton
Description : 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.
Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date



Schedule Entry No : C-26
Commodity : Crucibles
Description : Crucibles
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-26
Commodity : Crucibles
Description : Crucibles
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-27
Commodity : Crude oil,petroleum oils, bituminous minerals
Description : 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 arid whether or not subjected to all
or any of the following processes:

(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.
Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date



Schedule Entry No : C-28
Commodity : Dehydrated or processed vegetables and mushrooms
Description : Dehydrated or processed vegetables
and mushrooms
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-28
Commodity : Dehydrated or processed vegetables and mushrooms
Description : Dehydrated or processed vegetables
and mushrooms
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-29
Commodity : Drugs
Description : Drugs (including
Ayurvedic,Siddha, Unani,Spirituous Medical Drugs and Homoeopathic Drugs),
being formulations or preparations conforming to the following description-

any medicinal formulation or ready for use internally 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 Drugs and
Cosmetic Act, 1940 and includes devices notified by the Center Government
under sub-section(iv) of the clause (b) of section 2 of the said Act.But
does not include mosquito repellants in any form.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 30/04/2005
References : Cir-1T/01/04/2005



Schedule Entry No : C-29A
Commodity : Devices of Drugs,bandages, dressings and syringes.
Description :

(a)Devices notified from time to time
by the Central Government under sub-clause (iv) of clause (b) of section
3 of the Drugs and Cosmetics Act, 1940

(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.

Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/05/2005 - 31/03/2010
References :

Cir-7T/19/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-29
Commodity : Drugs
Description : Drugs (including
Ayurvedic,Siddha, Unani,Spirituous Medical Drugs and Homoeopathic Drugs),
being formulations or preparations conforming to the following description-

any medicinal formulation or ready for use internally 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 Drugs and
Cosmetic Act, 1940 [* * *] But does not
include mosquito repellants in any form.
Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/01/2006
References :

Cir-1T/01/04/2005

Cir-7T/19/05/2005

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Following words were deleted w.e.f. 01/05/2005
- and includes devices notified by the Center Government under sub-clause
(iv) of the clause (b) of section 2 of the said Act.



Schedule Entry No : C-29
Commodity : Drugs
Description :

(a) 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 Cosmetic Act, 1940, but does not include mosquito repellants
in any form.

(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted
under the Drug and Cosmetic Act, 1940

Rate of Tax : 4%
Period of operation : 01/02/2006 - 31/03/2010
References : No. VAT.1505/CR-382/Taxation-1

Cir-1T/01/04/2005

Cir-7T/19/05/2005
Note : 1)Substituted w.e.f.

01/02/2006
- Ref. Noti No.VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-29
Commodity : Drugs
Description :

(a) 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 Cosmetic Act, 1940, but does not include mosquito repellants
in any form.

(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted
under the Drug and Cosmetic Act, 1940

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-29A
Commodity : Devices of Drugs,bandages, dressings and syringes.
Description :

(a)Devices notified from time to time
by the Central Government under sub-clause (iv) of clause (b) of section
3 of the Drugs and Cosmetics Act, 1940

(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.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-30
Commodity : Edible oils, oil cakes
Description : Edible oils, oil cakes
and excluding cotton seed oil cakes and de-oiled
cake
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-30
Commodity : Edible oils, oil cakes
Description :

Edible oil, edible oil in unrefined form and
oil cakes.

Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-30
Commodity : Edible oils, oil cakes
Description :

Edible oil, edible oil in unrefined form and
oil cakes excluding sarki pend.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010

Mahrashtra Act No. XII of 2010 dtd.29/04/2010




Schedule Entry No : C-31
Commodity : Electrodes
Description : Electrodes
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-31
Commodity : Electrodes
Description : Electrodes
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-32
Commodity : Exercise book, Graph books,laboratory note books
,drawing books
Description :

Exercise book, graph book,
laboratory note books and drawing
books

Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
Note : 1)for the words 'and laboratory note book'
the words ' laboratory note books and drawing books' substituted w.e.f.
01/02/2006
- Ref. Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-32
Commodity : Exercise book, Graph books,laboratory note books
,drawing books
Description :

Exercise book, graph book,
laboratory note books and drawing
books

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-33
Commodity : Ferrous and non-ferrous domestic
Description : Ferrous and non-ferrous
domestic utensils
other than those made from precious metals
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-33
Commodity : Ferrous and non-ferrous domestic utensils
Description :

a)Ferrous and non-ferrous domestic utensils,
whether coated with any material or not other than
those made from precious metals,

b)Domestic pressure cookers and pans;

c)Buckets made of iron, steel, aluminium,
plastic or any other material;

Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005




Schedule Entry No : C-33
Commodity : Ferrous and non-ferrous domestic utensils
Description :

a)Ferrous and non-ferrous domestic utensils,
whether coated with any material or not other than
those made from precious metals,

b)Domestic pressure cookers and pans;

c)Buckets made of iron, steel, aluminium,
plastic or any other material;

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-34
Commodity : Fertilizers
Description : Fertilizers including
biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides,
herbicides, antispouring products, plant growth promoters or regulators[micronutrients]
but not including
disinfectants;
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)added w.e.f. 01/05/2005 -



Schedule Entry No : C-34
Commodity : Fertilizers
Description : Fertilizers including
biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides,
herbicides, antispouring products, plant growth promoters or regulators
[micronutrients] but not including
disinfectants;
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-35
Commodity : Fibres of all types and fibre waste
Description : Fibres of all types
and fibre waste
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-35
Commodity : Fibres of all types and fibre waste
Description : Fibres of all types
and fibre waste
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-36
Commodity : Fireclay, coal, ash, coal boiler ash coal cinder
ash, coal
Description : Fireclay, coal ash,
coal boiler ash ,coal cinder ash, coal powder, clinker.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-36
Commodity : Fireclay, coal, ash, coal boiler ash coal cinder
ash, coal
Description : Fireclay, coal ash,
coal boiler ash ,coal cinder ash, coal powder, clinker.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010

Noti.No.VAT.1509/CR-156/Taxation-1. dtd.30.03.2010




Schedule Entry No : C-37
Commodity : Flours of cereals and pulses
Description : Flours of cereals and pulses
whether singly or in a mixed form including , ata, maida,
rawa, suji and besan
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-37
Commodity : Flours of cereals and pulses
Description :

uring the periods starting on or after color=#000000>"1st October 2007"

(a)The flour of wheat and rice including ata,
maida, rawa, and suji
whether sold singly or in mixed form.

(b) The flour of pulses including besan whether
sold singly or in mixed form.

[(c) Pulse flour including besan mixed with flour
of other pulses,

when sold on or after
1st May 2005

(d) Pulse flour including besan mixed with
flour of cereals including maize,
when sold on or after 1st May 2005.

(e) Pulse flour including besan mixed with
flour of other pulses and cereals, when
sold on or after 1st May 2005.]

Rate of Tax : 4%
Period of operation : 01/04/2006 - 30/04/2006
References :

Ref. No. VAT-1506/CR-130/Taxation-1 dt. 30/9/06

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/20
- Prior to substitution, entry will be 'Flours of cereals and pulses
whether singly or in a mixed form including , ata, maida, rawa, suji and
besan.'

2)Substituted for

'1st April 2007'
- Ref. Noti. No. VAT-1507/CR-38/Taxation-1 w.e.f.
01/04/2007

3)After sub-entry (b), entry (c) (d) & (e) are added w.e.f. 01/02/20
- Refi Noti No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-37
Commodity : Flours of cereals and pulses
Description :

During the periods starting on or after color=#000000>"1st April 2010".

(a)The flour of wheat and rice including ata,
maida, rawa, and suji
whether sold singly or in mixed form.

(b) The flour of pulses including besan whether
sold singly or in mixed form.

[(c) Pulse flour including besan mixed with flour
of other pulses,

when sold on or after
1st May 2005

(d) Pulse flour including besan mixed with
flour of cereals including maize,
when sold on or after 1st May 2005.

(e) Pulse flour including besan mixed with
flour of other pulses and cereals, when
sold on or after 1st May 2005.]

Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2006 - 31/03/2010
References : Ref. No. VAT-1507/CR-72A/Taxation-1 dt. 28/09/07
Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/20
- Prior to substitution, entry will be 'Flours of cereals and pulses
whether singly or in a mixed form including , ata, maida, rawa, suji and
besan.'

2)Substituted for

'1st April 2008'
- Ref. Noti. No. VAT-1508/CR-44/Taxation-1 dt. 29/03/2008

3)After sub-entry (b), entry (c) (d) & (e) are added w.e.f. 01/02/20
- Refi Noti No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-37
Commodity : (*** deleted) Flours
of cereals and pulses
Description :

(***deleted)

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010

&

Noti.No.VAT.1509/CR-156/Taxation-1. dtd.30.03.2010




Schedule Entry No : C-38
Commodity : Glucose-D
Description : Glucose-D.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-38
Commodity : Glucose-D
Description : Glucose-D.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-39
Commodity : Goods of intangible or incorporeal nature
Description : Goods of intangible or incorporeal
nature
as may be notified, from time to
time, by the State Government in the Official
Gazette
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

GNFD No.VAT-1505/CR-114/Taxation 1 dt. 01/06/2005

List of goods of incorporeal natureor intangible character




Schedule Entry No : C-39
Commodity : Goods of intangible or incorporeal nature
Description : Goods of intangible or incorporeal
nature
as may be notified, from time to
time, by the State Government in the Official
Gazette
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-40
Commodity : Gur, jaggery and edible variety of rub gur.
Description : Gur, jaggery and edible
variety of rub gur [for the periodsstarting on
or after
1st October 2007:-
.]
Rate of Tax : 4%
Period of operation : 01/04/2005 - 30/04/2005
References : Ref. No. VAT-1506/CR-130/Taxation-1 dt. 30/9/06
Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/20
-

2)Substituted for

'1st April 2007'
- Ref. Noti. No. VAT-1507/CR-38/Taxation-1 w.e.f 01/04/2007



Schedule Entry No : C-40
Commodity : Gur, jaggery and edible variety of rub gur.
Description : Gur, jaggery and edible
variety of rub gur [for the periodsstarting on
or after
1st October 2007:-
.]
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2006 - 30/04/2006
References :

Ref. No. VAT-1506/CR-130/Taxation-1 dt. 30/9/06

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1

2)Substituted for

'1st April 2007'
- Ref. Noti. No. VAT-1507/CR-38/Taxation-1 w.e.f 01/04/2007



Schedule Entry No : C-40
Commodity : Gur, jaggery and edible variety of rub gur.
Description : Gur, jaggery and edible
variety of rub gur [for the periodsstarting on
or after 1stApril 2010
:- .]
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010

&

Noti.No.VAT.1509/CR-156/Taxation-1. dtd.30.03.2010
Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1

2)Substituted for

'1st April 2008'
- Ref. Noti. No. VAT-1508/CR-44/Taxation-1 dt. 29/03/2008



Schedule Entry No : C-41
Commodity : Gypsum
Description : Gypsum of all forms
and descriptions excluding gypsum boards
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Cir 29T of 2005




Schedule Entry No : C-41
Commodity : Gypsum
Description : Gypsum of all forms
and descriptions excluding gypsum boards
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Cir 29T of 2005




Schedule Entry No : C-42
Commodity : Hand pumps, parts and fittings
Description : Hand pumps, parts
and fittings
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-42
Commodity : Hand pumps, parts and fittings
Description : Hand pumps, parts
and fittings
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : GNFD/STA/1098/CR-104



Schedule Entry No : C-43
Commodity : Handloom woven gamcha
Description : Handloom woven gamcha
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-43
Commodity : Handloom woven gamcha
Description : Handloom woven gamcha
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : GNFD/STA/1098/CR-104



Schedule Entry No : C-44
Commodity : Herb, bark, dry plant
Description : [Herb, katha (catechu), gambiar,] bark,
dry plant, dry root, commonly known as jari booti and
dry flower
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-44
Commodity : Herb, bark, dry plant
Description : [Herb, (***deleted),
gambiar,] bark, dry plant, dry root, commonly known as jari
booti and dry flower
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Mahrashtra Act No. XII of 2010 dtd.29/04/2010




Schedule Entry No : C-45
Commodity : Hides and skins
Description : Hides and skins, whether
in raw or dressed state.
Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date



Schedule Entry No : C-46
Commodity : Hose pipes
Description : Hose pipes [and fittings
thereof.]
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)added w.e.f. 01/05/2005 - Ref. Noti.
No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-46
Commodity : Hose pipes
Description : Hose pipes [and fittings
thereof.]
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005




Schedule Entry No : C-47
Commodity : Hosiery goods
Description : Hosiery goods
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-47
Commodity : Hosiery goods
Description : Hosiery goods
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : GNFD/STA/1098/CR-104



Schedule Entry No : C-48
Commodity : Hurricane, Lantern , kerosene lamp
Description : 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
thereof]
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/01/2006
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Words in bracket were added w.e.f. 01/05/2005
-



Schedule Entry No : C-48
Commodity : Hurricane, Lantern , kerosene lamp
Description : Entry Deleted [* * *]
Period of operation : 01/02/2006 - Till Date
References : Noti. No. VAT.1505/CR-382/Taxation-1
Note : 1)Deleted w.e.f. 01/02/2006 - Ref. Noti.
No.VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-49
Commodity : Husk , bran of cereals , pulses
Description : Husk and bran of cereals and pulses
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-49
Commodity : Husk , bran of cereals , pulses
Description :

Rice Bran

Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substitution w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-49
Commodity : Husk , bran of cereals , pulses
Description :

Rice Bran

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-50
Commodity : Ice
Description : Ice
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-50
Commodity : Ice
Description : Ice
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-51
Commodity : Hair Pins
Description : Hair Pins
Rate of Tax : 4%
Period of operation : 01/07/2009 - 31/03/2010
References : Maharashtra Act No. XVII of 2009 dtd.27/06/2009



Schedule Entry No : C-51
Commodity : [*** deleted] Hair Pins
Description : [*** deleted] color=#000000>Hair Pins
Period of operation : 01/04/2010 - Till Date
References :

Mahrashtra Act No. XII of 2010 dtd. 29/04/2010




Schedule Entry No : C-52
Commodity : Incense sticks commonly known as, agarbatti,
dhupkathi (shifted to SCH. A-55 w.e.f. 01/07/2009)
Description :

(*** deleted)

Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date
Note : 1)The words 'Dhoop' is added w.e.f. 01/02/2006
- Ref. Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-53
Commodity : Industrial cables
Description :

Industrial cables (High voltage cables, plastic
coated cables, jelly filled cables, optical fibre cables).

Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Cir-16T/07/07/2005




Schedule Entry No : C-53
Commodity : Industrial cables
Description :

Industrial cables (High voltage cables, plastic
coated cables, jelly filled cables, optical fibre cables).

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-54
Commodity : Industrial Inputs and packing materials
Description : Industrial inputs and packing
materials
as may be notified, from time
to time, by the State Government in the Official
Gazette.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

GNFD No. VAT-1505/CR-115/Taxation 1 dt. 01/04/2005

List of industrial inputs and packing materials




Schedule Entry No : C-54
Commodity : Industrial Inputs and packing materials
Description : Industrial inputs and packing
materials
as may be notified, from time
to time, by the State Government in the Official
Gazette.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-55
Commodity : Iron and steel
Description :

Iron and steel,
that is to say,

(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 galvanised
, 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 specials steel
any of the above categories;

(x) steel melting scrap in all form 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.

Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date



Schedule Entry No : C-56
Commodity : IT. products
Description : IT products as may
be notified by the State Government, from time
to time.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

GNFD No. VAT-1505/CR-116/Taxation 1 dt. 17/10/2005

List of Information Technology products




Schedule Entry No : C-56
Commodity : IT. products
Description : IT products as may
be notified by the State Government, from time
to time.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-57
Commodity : Jute
Description : 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
.
Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date



Schedule Entry No : C-58
Commodity : Kerosene oil
Description :

(a) Kerosene oil sold through the Public
Distribution System;

(b) Deleted [* * *]

Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
Note : 1)Substituted for the word 'Kerosene oil sold
through the Public Distribution System'
- Ref. Noti No. VAT- 1507/CR-4/Taxation
1 dt. 01/02/2008

2)Deleted for 'LPG for domestic use sold on or after 18th April 2006'
w.e.f. 07/06/2008
- Ref. Noti. No. VAT-1508/CR-72/Taxation-1 dt. 06/06/2008



Schedule Entry No : C-58
Commodity : Kerosene oil
Description :

(a) Kerosene oil sold through the Public
Distribution System;

(b) Deleted [* * *]

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-59
Commodity : Knitting wool
Description : Knitting wool
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-59
Commodity : Knitting wool
Description : Knitting wool
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-60
Commodity : Lac and Shellac
Description : Lac and Shellac
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/01/2006



Schedule Entry No : C-60
Commodity : Lac and Shellac
Description : Lac, Shellac and their products
sold on or after "1st October 2007"
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/02/2006 - 31/03/2007
References : Noti. No. VAT.1505/CR-382/Taxation-1
Note : 1)Substituted w.e.f. 01/02/2006 - Noti.
No. VAT.1505/CR-382/Taxation-1

2)Substituted for the word '1st April 2007' - Ref. Noti. No. VAT.1507/CR-38/Taxation-1
w.e.f. 01/04/2007



Schedule Entry No : C-60
Commodity : Lac and Shellac
Description : [* * *] Entry Deleted
Period of operation : 01/04/2007 - Till Date
References : Noti. No. VAT.1505/CR-38/Taxation-1
Note : 1)Deleted w.e.f 01/04/2007 - Ref. Noti.
No. VAT-1505/CR-38/Taxation-1



Schedule Entry No : C-61
Commodity : Lignite
Description : Lignite
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-61
Commodity : Lignite
Description : Lignite
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-62
Commodity : Lime, lime stone, products of lime, dolomite.
Description : Lime, lime stone,
products of lime, dolomite.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-62
Commodity : Lime, lime stone, products of lime, dolomite.
Description : Lime, lime stone,
products of lime, dolomite.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-63
Commodity : Maize gluten and maize germ oil.
Description : Maize gluten and maize germ oil.
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-63
Commodity : Maize gluten and maize germ oil. [Entry Deleted]
Description :

[* * * ] Entry Deleted

Rate of Tax : 4%
Period of operation : 01/05/2005 - Till Date
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Deleted w.e.f. 01/05/2005 dt. 01/05/2005
- Prior to deletion, entry will be 'Maize gluten and maize germ oil.'



Schedule Entry No : C-64
Commodity : Mixed PVC stabilizer
Description : Mixed PVC stabilizer
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-64
Commodity : Mixed PVC stabilizer
Description : Mixed PVC stabilizer
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-65
Commodity : Napa Slabs (Rough flooring stones)
Description : Napa Slabs (Rough flooring
stones) [and Shahabadi stones.]
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-65
Commodity : Napa Slabs (Rough flooring stones)
Description : Napa Slabs (Rough flooring
stones) [and Shahabadi stones.]
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-66
Commodity : Newars
Description : Newars
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-66
Commodity : Newars
Description : Newars
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-67
Commodity : Non-ferrous metals and alloys in primary forms
and scrap
Description : 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
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

GNFD No. VAT-1505/CR-117/Taxation-1 dt. 01/06/2005

List of non-ferrous metals and alloys




Schedule Entry No : C-67
Commodity : Non-ferrous metals and alloys in primary forms
and scrap
Description : 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
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-68
Commodity : Oil seeds
Description :

Oil seeds, that is to say-

(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 (Brassicacampestris
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).

Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date



Schedule Entry No : C-69
Commodity : Ores and minerals
Description :

Ores and minerals[* * *]

Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Cir-13T/07/06/2005

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)The word 'Excluding Sand' were deleted w.e.f.
01/05/2005
- Ref. Noti. No.1505-1505/CR-137/Taxation-1 dt. 01/05/2005



Schedule Entry No : C-69
Commodity : Ores and minerals
Description :

Ores and minerals[* * *]

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-70
Commodity : Paper and newsprint
Description : Paper, newsprint,
paper board and waste paper [computer paper stationery of all types, carbon
paper, ammonia paper. ]
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/01/2006
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
-



Schedule Entry No : C-70
Commodity : Paper and newsprint
Description :

(a) Paper, news print, paper board, waste paper,

(b) All types of paper stationery for computer, carbon paper, ammonia
paper.

Rate of Tax : 4%
Period of operation : 01/02/2006 - 31/03/2010
References : No. VAT.1505/CR-382/Taxation-1
Note : 1)Substituted w.e.f.

01/02/2006
- Ref. Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-70
Commodity : Paper and newsprint
Description :

(a) Paper, news print, paper board, waste paper,

(b) All types of paper stationery for computer, carbon paper, ammonia
paper.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-71
Commodity : Paraffin wax of food grade standard
Description : Paraffin wax of food grade
standard and other than food grade standard
including standard wax and match wax, slack
wax
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-71
Commodity : Paraffin wax of food grade standard
Description : Paraffin wax of food grade
standard and other than food grade standard
including standard wax and match wax, slack
wax
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-72
Commodity : Pipes
Description :

Pipes of all varieties including
G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fitting

Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-72
Commodity : Pipes
Description :

Pipes of all varieties including
G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fitting

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-73
Commodity : Pizza bread
Description : Pizza bread
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-73
Commodity : Pizza bread
Description : Pizza bread
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-74(a)
Commodity : Plastic footWare
Description :

Plastic footWare.[( moulded) :
hawaii chappals and straps thereof;]

Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref Noti. No. VAT-1505/CR-382/Taxation-1



Schedule Entry No : C-74(b)
Commodity : Plastic Mats (Chatai)
Description : Plastic Mats (Chatai)
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2009 - 31/03/2010
References : Maharashtra Act No.XVII of 2009 Dtd.27/06/2009



Schedule Entry No : C-74(a)
Commodity : Plastic footWare
Description :

Plastic footWare.[( moulded) :
hawaii chappals and straps thereof;]

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-74(b)
Commodity : Plastic Mats (Chatai)
Description : Plastic Mats (Chatai)
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-75
Commodity : Plastic granules and master batches
Description : Plastic granules and
master batches, [plastic powder and scrap.]
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
-



Schedule Entry No : C-75
Commodity : Plastic granules and master batches
Description : Plastic granules and
master batches, [plastic powder and scrap.]
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-76
Commodity : Printed material
Description : Printed material including
annual reports, application forms, 4% account books, calendars, diaries,
catalogues, race cards and publications which mainly publicise goods, services
and article for commercial purposes.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-76
Commodity : Printed material
Description : Printed material including
annual reports, application forms, 4% account books, calendars, diaries,
catalogues, race cards and publications which mainly publicise goods, services
and article for commercial purposes.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-77
Commodity : Printing ink excluding toner
Description : Printing [and writing] ink
excluding
toner and cartridges
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-77
Commodity : Printing ink excluding toner
Description : Printing [and writing] ink
excluding
toner and cartridges
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-78
Commodity : Processed salt
Description : Processed salt.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-78
Commodity : Processed salt [Deleted]
Description : [* * * ] Entry Deleted
Rate of Tax : N.A.
Period of operation : 01/05/2005 - Till Date
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Deleted w.e.f. 01/05/2005 - Ref. Noti.
No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-79
Commodity : Pulp of bamboo, wood and paper
Description : Pulp of bamboo, wood
and paper.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-79
Commodity : Pulp of bamboo, wood and paper
Description : Pulp of bamboo, wood
and paper.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-80
Commodity : Rail coaches, engines and wagons
Description : Rail coaches, engines
and wagons [and parts thereof]
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-80
Commodity : Rail coaches, engines and wagons
Description : Rail coaches, engines
and wagons [and parts thereof]
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-81
Commodity : Readymade garments
Description : 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.
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005
References :

GNFD No. VAT-1505/CR-118/Taxation 1 dt. 01/04/2005

List of Articles of personal wear, clothing accessories




Schedule Entry No : C-81
Commodity : Readymade garments
Description :

a)Readymade garments.

b) other articles of personal wear, clothing accessories, made up textile
articles, Soplapuri chaddar and sets
as may be notified, from time to time, by the State Government in the
Official Gazette.

Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/03/2010
References :

GNFD No. VAT-1505/CR-118/Taxation 1dt. 01/06/2005

List of Articles of personal wear, clothing accessories

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1

2)Added w.e.f. 01/10/2007 - Ref. Noti No. VAT/1507/72/Taxation-1
dt. 28/09/2007



Schedule Entry No : C-81
Commodity : Readymade garments
Description :

a)Readymade garments.

b) other articles of personal wear, clothing accessories, made up textile
articles, Soplapuri chaddar and sets
as may be notified, from time to time, by the State Government in the
Official Gazette.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-82
Commodity : Renewable energy devices and spare parts
Description : Renewable energy devices
as may be notified, from time to time, by the State Government in the Official
Gazette and spare parts thereof.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References : GNFD No. VAT-1505/CR-119/Taxation 1 dt. 01/04/2005

List of renewable energy devices and spare parts



Schedule Entry No : C-82
Commodity : Renewable energy devices and spare parts
Description : Renewable energy devices
as may be notified, from time to time, by the State Government in the Official
Gazette and spare parts thereof.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-83
Commodity : Roasted pulses including gram.
Description : Roasted [ or fried] pulses
including gram"except when served for
consumption."
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1

2)The word 'except when served for consumption.' are added w.e.f.

01/02/2006
- Ref. Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-83
Commodity : Roasted pulses including gram.
Description : Roasted [ or fried] pulses
including gram"except when served for
consumption."
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-84
Commodity : Rubber
Description : Rubber that is to
say — (a) raw rubber, (b)latex, (c) dry ribbed sheet of all grades.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-84
Commodity : Rubber
Description : Rubber that is to
say — (a) raw rubber, (b)latex, (c) dry ribbed sheet of all grades.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-85
Commodity : Safety matches
Description : Safety matches
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-85
Commodity : Safety matches
Description : Safety matches
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-86
Commodity : Seeds other than seeds of cereals and pulses
[Entry Deleted]
Description :

[* * * Deleted]

Rate of Tax : 4%
Period of operation : 01/05/2005 - Till Date
References :

Noti. No. 1505/CR-108/Taxation-1

Note : 1)Deleted w.e.f. 01/04/2005 by GNFD NO.VAT-1505/CR-108/Taxation-1
- Before its deletion entry was read as 'Seeds other than seeds of
cereals and pulses''



Schedule Entry No : C-87
Commodity : Sewing machines
Description : Sewing machines [and parts,
components and accessories thereof] "and all kinds of sewing needles and
knitting needless"
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
-

2)The word 'and all kinds of sewing needles and knitting needless' are
added w.e.f.

01/02/2006
- Ref. Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-87
Commodity : Sewing machines
Description : Sewing machines [and parts,
components and accessories thereof] "and all kinds of sewing needles and
knitting needless"
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-88
Commodity : Ship and other water vessels.
Description : Ship and other water vessels.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-88
Commodity : Ship and other water vessels.
Description : Ship and other water vessels.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-89
Commodity : Skimmed milk powder
Description : Skimmed milk powder.
[and UHT milk.]
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/01/2006
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-89
Commodity : Skimmed milk powder
Description :

(a) Milk powder including skimmed milk powder,

(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.

(e) "Curds (whether or not sweetened or flavoured) when sold under a brand
name, except when served for consumption."

Explanation :- UHT milk, condensed milk whether sweetened
or not and milk containing any ingredient and sold under a brand name
will not be covered by the scope of this entry when served for consumption”.

Rate of Tax : 4%
Period of operation : 01/02/2006 - 31/03/2010
References : Noti. No. VAT.1505/CR-382/Taxation-1
Note : 1)Substituted w.e.f. 01/02/2006 - Ref.
Noti. No. VAT.1505/CR-382/Taxation-1

2)Added w.e.f. 08/08/2006 - Ref. Noti. No. VAT.1505/CR-74/Taxation-1



Schedule Entry No : C-89
Commodity : Skimmed milk powder
Description :

(a) Milk powder including skimmed milk powder,

(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.

(e) "Curds (whether or not sweetened or flavoured) when sold under a brand
name, except when served for consumption."

Explanation :- UHT milk, condensed milk whether sweetened
or not and milk containing any ingredient and sold under a brand name
will not be covered by the scope of this entry when served for consumption”.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-90
Commodity : Solvent oils other than organic solvent oil
Description : Solvent oils other
than
organic solvent oil
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-90
Commodity : Solvent oils other than organic solvent oil
Description : Solvent oils other
than
organic solvent oil
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-91
Commodity : Spices of all varieties and forms
Description :

(a)"Subject to clause (b) spices"including cumin seed, hing
(asafoetida), aniseed, saffron, pepper and poppy seeds;

(b)for the periods starting on or after 1stApril 2007:-

Chillies, turmeric, tamarind, coriander seeds, fenugreek and parsley
(suva) whether whole or powdered.”

Rate of Tax : 4%
Period of operation : 01/05/2005 - 30/04/2006
References :

Ref. No. VAT-1506/CR-130/Taxation-1 dt. 30/9/06

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/20
- Prior to Substitution, entry will be 'Spices of all varieties and
forms including cumin seed, aniseed, turmeric and dry chillies'

2)For the word 'Spices of all varieties and forms' the word 'Subject
to clause (b) spices' shall be substituted w.e.f. 01/02/20
- Ref. Noti.
No. VAT.1505/CR-382/Taxation-1

3)Substituted for

'1st October 200
- Ref. Noti. No. VAT-1506/CR-30/Taxation-1 dated 30th
Sept 2006



Schedule Entry No : C-91
Commodity : Spices of all varieties and forms
Description : Spices of all varieties and forms including cumin
seed, aniseed, turmeric and dry chillies
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-91
Commodity : Spices of all varieties and forms
Description : (a)"Subject to clause (b) spices"including
cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seeds;

(b) for the periods starting on or after 1st April 2010 Chillies, turmeric,
tamarind, coriander seeds, fenugreek and parsley (suva) whether whole or
powdered.
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/05/2006 - 31/03/2010
References : Ref. No. VAT-1506/CR-130/Taxation-1 dt. 30/9/06
Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/20
- Prior to Substitution, entry will be 'Spices of all varieties and
forms including cumin seed, aniseed, turmeric and dry chillies'

2)For the word 'Spices of all varieties and forms' the word 'Subject
to clause (b) spices' shall be substituted w.e.f. 01/02/20
- Ref. Noti.
No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-91
Commodity : Spices of all varieties and forms
Description : Spices including cumin seed, hing (asafoetida),
aniseed, saffron, pepper and poppy seed.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Ref.Noti. No.VAT.1509/CR-156/Taxation-1. dtd.30.03.2010



Schedule Entry No : C-92
Commodity : Sports goods
Description : Sports goods excluding
apparels and footwear
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Cir No. 11T of 2006




Schedule Entry No : C-92
Commodity : Sports goods
Description : Sports goods excluding
apparels and footwear
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-93
Commodity : Starch and Tapioca
Description : Starch[,sago]and Tapioca
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Inserted w.e.f. 01/05/2005 dt. 01/05/2005
- Ref. Noti. No. VAT-1505/CR-137/Taxation-1



Schedule Entry No : C-93
Commodity : Starch and Tapioca
Description : Starch[,sago] and Tapioca
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-94
Commodity : Sweetmeats and farsan
Description : Sweetmeats and farsan
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005
References :

Noti.No. VAT-1505 /CR-165 /Taxation 1, dt. 01/04/2005

List of Varieties of Farsan




Schedule Entry No : C-94
Commodity : Sweetmeats and farsan
Description :

(a) Sweet and sweetmeats including Shirkhand, Basundi, Doodhpak 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,

(b) Varieties of farsan as may be notified from time to time by the State
Government in the Official Gazette,

except when served for consumption”.

Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/01/2006
References : Ref. Noti. No. VAT.1505/CR-382/Taxation-1
Note : 1)Substituted w.e.f. 01/02/2006 - Ref.
Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-94
Commodity : Sweetmeats and farsan
Description :

(a)Sweetmeats

(b)Varieties offarsan as may be notified from time time by
the State Government in the Official Gazette.

Rate of Tax : 4%
Period of operation : 01/02/2006 - 31/03/2010
References :

Noti.No. VAT-1505 /CR-165 /Taxation 1

List of Varieties of Farsan

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/2005
- Prior to Substitution, entry read as 'Sweetmeats and farsan'



Schedule Entry No : C-94
Commodity : Sweetmeats and farsan
Description :

(a)Sweetmeats

(b)Varieties offarsan as may be notified from time time by
the State Government in the Official Gazette.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-95
Commodity : Tamarind
Description : Tamarind
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-95
Commodity : (***deleted) Tamarind
Description : (***deleted) color=#000000>Tamarind
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010

&

Noti .No.VAT.1509/CR-156/Taxation-1. dtd.30.03.2010



Schedule Entry No : C-96
Commodity : Tractors, threshers, harvesters and attachments
Description : Tractors, threshers, harvesters and attachments
and parts thereof.
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-96
Commodity : Tractors, threshers, harvesters and attachments
Description :

Tractors, [being agricultural tractors] trailers and trolleys [being
agricultural trailers and trolleys] threshers, harvesters and attachments
and parts , components , accessories and tyres and tubes thereof.

Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/01/2006
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/2005
- Prior to substitution, entry will be 'Tractors, threshers, harvesters
and attachments and parts thereof. '



Schedule Entry No : C-96
Commodity : Tractors, threshers, harvesters and attachments
Description :

(a) Tractors, trailers and trolleys [being agricultural tractors, trailers
and trolleys ], harvesters, attachments, parts , components, accessories,
tyres and tubes thereof.

(b) When sold on or after 1st April, 2005, threshers and attachments
parts, components, accessories, tyres and tubes thereof.

Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/02/2006 - 31/03/2010
References :

Ref. Noti. No. VAT.1505/CR-382/Taxation-1

Note : 1)Inserted w.e.f 01/02/2006 - Ref. Noti.
No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-96
Commodity : Tractors, threshers, harvesters and attachments
Description :

(a) Tractors, trailers and trolleys [being agricultural tractors, trailers
and trolleys ], harvesters, attachments, parts , components, accessories,
tyres and tubes thereof.

(b) When sold on or after 1st April, 2005, threshers and attachments
parts, components, accessories, tyres and tubes thereof.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-97
Commodity : Transformers
Description : Transformers
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/01/2006



Schedule Entry No : C-97
Commodity : Transformers
Description : Transformers and components and parts thereof
Rate of Tax : 4%
Period of operation : 01/02/2006 - 31/03/2010
References : Ref. Noti. No. VAT.1505/CR-382/Taxation-1
Note : 1)Substituted w.e.f. 01/02/2006 - Ref.
Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-97
Commodity : Transformers
Description : Transformers and components and parts thereof
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-98
Commodity : Transmission towers
Description : Transmission towers
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-98
Commodity : Transmission towers
Description : Transmission towers
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-99
Commodity : Umbrella except garden umbrella
Description : Umbrella except
garden umbrella
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 31/01/2006



Schedule Entry No : C-99
Commodity : Umbrella except garden umbrella
Description :

(a) Umbrella except garden umbrella,

(b) Components, parts, and accessories of umbrella except garden umbrella.

Rate of Tax : 4%
Period of operation : 01/02/2006 - 31/03/2010
References : Ref. Noti. No. VAT.1505/CR-382/Taxation-1
Note : 1)Substituted w.e.f.

01/02/2006
- Ref. Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-99
Commodity : Umbrella except garden umbrella
Description :

(a) Umbrella except garden umbrella,

(b) Components, parts, and accessories of umbrella except garden umbrella.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-100
Commodity : Vanaspati (Hydrogenated vegetable oil)
Description : Vanaspati (Hydrogenated
vegetable oil
)
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-100
Commodity : Vanaspati (Hydrogenated vegetable oil)
Description : Vanaspati (Hydrogenated
vegetable oil
)
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-101
Commodity : Varieties of sugar
Description : Varieties of sugar, tobacco,
textile and textile articles as
may be notified,
from time to time, by the State Government in the Official Gazette.
Rate of Tax : 4%
Period of operation : 01/04/2005 - Till Date
References :

GNFD No. VAT-1505/CR-120/Taxation 1 dt. 01/06/2005

List of varieties of sugar, tobacco textiles and textile articles entry
101 of Schedule -C




Schedule Entry No : C-102
Commodity : Vegetable oil including gingili oil and bran
oil
Description : Vegetable oil including
gingili oil, Castor oil and bran oil
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010



Schedule Entry No : C-102
Commodity : Vegetable oil including gingili oil and bran
oil
Description : Vegetable oil including
gingili oil, Castor oil and bran oil
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-103
Commodity : Windmill for water pumping
Description : Windmill for water
pumping and for generation of electricity “and its components, parts and
accessories ".
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/03/2010
Note : 1)The word “and its components, parts and
accessories ' are added
- Ref. Noti. No. VAT.1505/CR-382/Taxation-1



Schedule Entry No : C-103
Commodity : Windmill for water pumping
Description : Windmill for water
pumping and for generation of electricity “and its components, parts and
accessories ".
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-104
Commodity : Writing instruments
Description : Writing instruments including refills.
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-104
Commodity : Writing instruments
Description :

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 similer
holders; parts (including caps and clips) of the foregoing articles;

b)Mathematical instrument boxes including
instruments thereof, students colour boxes, crayons and pencil sharpners;”

Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/2005
- Prior to substitution, entry will be 'Writing instruments including
refills'



Schedule Entry No : C-104
Commodity : Writing instruments
Description :

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 similer
holders; parts (including caps and clips) of the foregoing articles;

b)Mathematical instrument boxes including
instruments thereof, students colour boxes, crayons and pencil sharpners;”

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-105
Commodity : Zari and embroidery materials
Description : Zari and embroidery materials
of gold, silver and gilded metal, badla and kasab.
Rate of Tax : 4%
Period of operation : 01/04/2005 - 31/01/2008



Schedule Entry No : C-105
Commodity : Zari and embroidery materials
Description :

Embroidery or Zari material that is to say,
-

(i) imi,

(ii) zari;

(iii) kasab;

(iv) saima;

(v) dabka;

(vi) chumki;

(vii) gota;

(viii) sitara;

(ix) naquasi;

(x) kora;

(***deleted)

(xii) badla;

(xiii) gizal;

(xiv) embroidery machines;

(xv) embroidery needles .

Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/02/2008 - 31/03/2010
References : No. VAT- 1507/CR-6/Taxation 1. dt.21/01/2008
Note : 1)Inseted w.e.f. 01/02/2008 - Ref. Noti.
No. VAT- 1507/CR-6/Taxation 1 dt. 21/01/2008



Schedule Entry No : C-105
Commodity : Zari and embroidery materials
Description :

Embroidery or Zari material that is to say,
-

(i) imi,

(ii) zari;

(iii) kasab;

(iv) saima;

(v) dabka;

(vi) chumki;

(vii) gota;

(viii) sitara;

(ix) naquasi;

(x) kora;

(***deleted)

(xii) badla;

(xiii) gizal;

(xiv) embroidery machines;

(xv) embroidery needles .

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-106
Commodity : Coconut in shell
Description :

(a)Kopra

(b) During the period starting on or after
"1st October 2007" coconut in shell and separated Kernel of coconut

excluding Kopra.

Rate of Tax : 4%
Period of operation : 01/05/2005 - 30/04/2006
References :

Ref. No. VAT-1506/CR-130/Taxation-1 dt. 30/9/06

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Substituted w.e.f. 01/05/2005 dt. 01/05/20
- Prior to substitution, entry will be 'Coconut in shell and seperated
Kernel of coconut including Kopra.'

2)Substituted for

'1st April 2007 '
- Ref. Noti. No. VAT-1507/CR-38/Taxation-1 w.e.f
01/04/2007



Schedule Entry No : C-106
Commodity : Coconut in shell
Description : Coconut in shell and
seperated Kernel of coconut including Kopra.
Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2005 - 30/04/2005



Schedule Entry No : C-106
Commodity : Kopra
Description : (a)Kopra

Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/05/2006 - 31/03/2010
References : Ref. No. VAT-1506/CR-130/Taxation-1 dt. 30/9/06



Schedule Entry No : C-106
Commodity : (***deleted) Kopra
Description : (***deleted) (a)Kopra

Period of operation : 01/04/2010 - Till Date
References : Substituted to 5% Ref. No. VAT-1510/CR-47/Taxation-1dt.
13/03/2010

&

deleted Ref. No.VAT.1509/CR-156/Taxation-1. dtd.30.03.2010



Schedule Entry No : C-107
Commodity : Misc. specified Commodities/ goods liable at
4%
Description :

1)Animal hair other than raw wool;

2)Capital goods 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 orplastic,

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, 'nebuliser'
and implants
as may be notified from
time to time
by the State Government in the Official Gazette; (GNFD
No. VAT-1505/CR-233/Taxation-1 dt 01/11/2005)

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 poultry 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) Deleted [* * *] ,

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

12)Silica sand

13)Tamarind seed and powder thereof;

14)Toys and games excluding
electronic toys and electronic games;

15)Wax candles ,

Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/03/2010
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005

Note : 1)Added w.e.f 01.02.2008 - Ref. Circular
No. 9T of 2008

2)E.No. 11(a) to (g) are substituted for E.No. 11(a) to (c), Prior to
its substitution entry read as '(11) (a) Semi processed or processed fruits,
vegetables, meat, poultry and fish whether or not sold in sealed containers
or in a frozen state

(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
- Ref. Noti. No. VAT.1505/CR-382/Taxation-1
w.e.f 01/02/2006

3)Before Deletion entry read as '(f) Food 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'')

- Ref. Noti No. VAT- 1507/CR-4/Taxation 1 dt. 01/02/2008

4)Substitued for '(a) to (f)'') - Ref. Noti No. VAT- 1507/CR-4/Taxation
1 dt. 01/02/2008

5)Substitued for the word 'Silica sand meant for use in construction
- Ref. Noti No. VAT-1506/CR-74/Taxation-1 dt. 08/08/2006



Schedule Entry No : C-107
Commodity : Misc. specified Commodities/ goods liable at
4%
Description :

1)Animal hair other than raw wool;

2)Capital goods 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 orplastic,

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, 'nebuliser'
and implants
as may be notified from
time to time
by the State Government in the Official Gazette; (GNFD
No. VAT-1505/CR-233/Taxation-1dt 01/11/2005)

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 poultry 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) Deleted [* * *] ,

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

12)Silica sand

13)Tamarind seed and powder thereof;

14)Toys and games excluding
electronic toys and electronic games;

15)Wax candles ,

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010




Schedule Entry No : C-108
Commodity : Tea, dry fruit
Description :

During the period starting on 1st May 2005
and ending on 31st March 2006 :-

(a)Dry fruits including raisins and
currants;

(b)Tea in leaf or powder form including
instant tea.

Rate of Tax : 4%
Period of operation : 01/05/2005 - 31/03/2006
References :

Ref. Noti. No. VAT-1505/CR-137/Taxation-1 dt. 01/05/2005




Schedule Entry No : C-108
Commodity : Tea, dry fruit
Description :

(a)Dry fruits including raisins
and currants;

(b)Tea in leaf or powder form including
instant tea.

During the period starting on 1st May 2006
and ending on "30th September
2007"
.

Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/05/2006 - 30/09/2007
References : Ref. Noti. No. VAT-1506/CR-30/Taxation-1 dated
30th Sept 2006
Note : 1)Substituted w.e.f 01/05/20 - Ref. Noti.No.
VAT-1506/CR-60/Taxation-1

2)Substituted for

'31st March 2007'
- Ref. Noti. No. VAT-1507/CR-38/Taxation-1 w.e.f.
01/04/2007



Schedule Entry No : C-108
Commodity : Tea, dry fruit,Timber
Description :

(1)(a) Dry fruits including raisins and currants;

(b) Tea in leaf or powder form including instant tea, sold during the
period starting on 1st April 2008 and ending on 31st March 2010.

(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 Central Excise Tariff Act,1985 with
BIS specification IS-3087 or IS- 12823, having logo 'ECOMARK' obtained
form BIS.

Rate of Tax : 4%
Notification Rate : 4%
Period of operation : 01/04/2008 - 31/03/2010
References : Ref. Noti. No. VAT-1508/CR-44/Taxation-1 dated
29th Mar 2008
Note : 1)Substituted w.e.f 01/04/2008 - Ref.
Noti No. 1508/CR-44/Taxation-1



Schedule Entry No : C-108
Commodity : Tea, dry fruit,Timber
Description :

(1)(a)Raisins and currants;

(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.

Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010

& Noti.No. VAT.1509/CR-156/Taxation-1.dtd.30.03.2010

Cir. no. 14T of 2010 dtd. 31.03.2010



Schedule Entry No : C-109
Commodity : (***deleted) Papad
Description : (***deleted)Papad,
except when served for consumption sold on or after
"1stApril 2008".
Period of operation : 01/04/2010 - Till Date
References :

Ref. No. No.VAT.1509/CR-156/Taxation-1. dtd.30.03.2010

Note : 1)Substituted w.e.f 01/05/20 - Ref. Noti.No.
VAT-1506/CR-60/Taxation-1

2)Substituted for

'1st April 2008'
- Ref. Noti. No. VAT-1507/CR-72/Taxation-1 dt. 28/09/2007



Schedule Entry No : C-110
Commodity : Clearing nuts (Shikekai) and Soap nuts (Ritha)
Description : Clearing nuts (Shikekai)
and Soap nuts (Ritha)
in whole or powder form.
Rate of Tax : 4%
Period of operation : 01/07/2009 - 31/03/2010
References : Maharashtra Act No. XVII of 2009 Dtd.27/06/2009



Schedule Entry No : C-110
Commodity : Clearing nuts (Shikekai) and Soap nuts (Ritha)
Description : Clearing nuts (Shikekai)
and Soap nuts (Ritha)
in whole or powder form.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-111
Commodity : Compact Fluorescent Lamps.
Description : Compact Fluorescent Lamps.
Rate of Tax : 4%
Period of operation : 01/07/2009 - 31/03/2010
References : Maharashtra Act No. XVII of 2009 Dtd.27/06/2009



Schedule Entry No : C-111
Commodity : Compact Fluorescent Lamps.
Description : Compact Fluorescent Lamps.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-112
Commodity : LPG Stove
Description : LPG Stoves for
domestic use
; parts, components and accessories thereof.
Rate of Tax : 4%
Period of operation : 01/07/2009 - 31/03/2010
References : Maharashtra Act No. XVII of 2009 Dtd.27/06/2009



Schedule Entry No : C-112
Commodity : LPG Stove
Description : LPG Stoves for
domestic use
; parts, components and accessories thereof.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-113
Commodity : Cotton ginning and pressing machinery
Description : Cotton ginning and pressing
machinery
covered by sub-heading 8445 19 10
of the Central Excise Tariff Act, 1985.
Rate of Tax : 4%
Period of operation : 01/07/2009 - 31/03/2010
References : Maharashtra Act No. XVII of 2009 Dtd.27/06/2009



Schedule Entry No : C-113
Commodity : Cotton ginning and pressing machinery
Description : Cotton ginning and pressing
machinery
covered by sub-heading 8445 19 10
of the Central Excise Tariff Act, 1985.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References : Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010



Schedule Entry No : C-114
Commodity : Composting Machinery
Description : Composting Machinery
Rate of Tax : 4%
Period of operation : 01/07/2009 - 31/03/2010
References : Maharashtra Act No. XVII of 2009 Dtd.27/06/2009



Schedule Entry No : C-114
Commodity : Composting Machinery
Description : Composting Machinery
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 - Till Date
References :

Noti.No.VAT-1510/CR-47/Taxation-1. Dtd.10/03/2010

Mahrashtra Act No. XII of 2010 dtd.29/04/2010




Schedule Entry No : C-115
Commodity : Vehicles operated on Battery or Solar power.
Description : Vehicles operated
on Battery or Solar power.
Rate of Tax : 5%
Notification Rate : 5%
Period of operation : 01/04/2010 -
References :

Mahrashtra Act No. XII of 2010 dtd.29/04/2010