| Sl.
No. |
Description
of goods |
Rate
of tax |
| 1 |
2 |
3 |
| 1. |
Crude
oil as defined in section 14 of the Central
Sales Tax Act, 1956 |
5%
of the value of goods |
| 2. |
Machinery
and spare parts of machinery valuing Rupees
ten lakhs or more |
2%
of the value of goods |
| 3. |
Natural
Gas |
5%
of the value of goods |
| 4. |
Non
levy sugar |
2%
of the value of goods |
| 5. |
Tobacco
in the form of cigarette |
5%
of the value of goods |
| 6. |
Paper
meant for writing, printing or packing purpose
excluding newsprint |
5%
of the value of goods |
| 7. |
Pan
Masala containing tobacco (gutka) |
5%
of the value of goods |
| 8. |
Cement |
2%
of the value of goods |
| 9. |
Coal |
2%
of the value of goods |
| 10. |
Wood
and timber of all kinds and of all trees, of
whatever species including ballies and bamboos,
whether growing or cut or sawn imported from
outside India. |
4%
of the value of goods |
| 11. |
High
speed diesel, low sulphur high speed diesel,
ultra low sulphur high speed diesel, light diesel
oil, super light diesel oil, superior kerosene
oil, furnace oil, residual fuel oil, low sulphur
heavy stocks, heavy petroleum stocks and all
its variants but excluding kerosene oil of public
distribution system. |
5%
of the value of goods |
| 12. |
Clinker |
5%
of the value of goods |
| 13. |
Motor
vehicles of all kinds including chassis thereof
but excluding tractors |
1%
of the value of goods |
| 14. |
Iron
and Steel as defined in section 14 of the Central
Sales Tax Act, 1956 |
1%
of the value of goods |
| 15. |
Aluminium
and its products excluding aluminium utensils. |
2%
of the value of goods |
| 16. |
Cables
of all kinds. |
2%
of the value of goods |
| 17. |
Laptop,
Computer system and peripherals, T.V. including
L.C.D.T.V. |
2%
of the value of goods |
| 18. |
Tyres
and tubes excluding tyres and tubes of cycle,
cycle-rickshaw nd animal driven vehicle |
2%
of the value of goods |
| 19. |
Marble
stones and their tiles |
2%
of the value of goods |
| 20. |
Refrigerators,
Air-conditioners and Air-conditioning plants |
5%
of the value of goods |
