SCHEDULE–E
(See section 8)
LIST OF GOODS TAXABLE AT SPECIAL RATES
Serial No.
|
Name of the Commodity
|
Rate of tax
|
1.
|
Diesel
|
8.75 percent
|
2.
|
Petrol
|
28 percent
|
3.
|
Plastic granules, plastic powder and master batches
|
8.5 percent
|
4.
|
Spectacles, goggles or sunglasses, parts and components thereof, contact lenses and lens cleaners.
|
8.5 percent
|
5.
|
Uninterrupted power supply ( UPS )
|
8.5 percent
|
6.
|
Invertor
|
8.5 percent
|
7.
|
Liquefied Petroleum Gas for domestic use.
|
4 percent
|
8.
|
(a) Pre-owned car having engine
capacity not exceeding 1000cc
|
Rs. 3000 per car on the first sale by the dealer.
|
|
(b) Pre-owned having engine
capacity exceeding 1000cc
|
Rs. 5000 per car on the first sale by the dealer.
|
9.
|
Sugarcane
|
3 percent
|
10.
|
Cell phone including all its parts and Accessories such as Head phone, Data Cable, mobile charger, memory card, Ear phone , Audio device, Mobile Cover, Mobile battery, Bluetooth and Mobile holder
|
8 percent
|
11.
|
Pulses
|
1.5 percent
|
12.
|
Unbranded Besan
|
1.5 percent
|
13. |
Cigarettes and cigars |
50 percent |
14. |
Newsprint |
2 percent |
|