SCHEDULE D
[See section 19 read with Notification Nos.1290-F.T. dated 30.08.2011 & 665 F.T. dated 30.04.2015]
List of goods taxable at a rate not exceeding 35 % of turnover
| (1) |
(2) |
(3) |
| 1. |
Chewing tobacco, and pan masala of any type, when sold in a packaged condition (w.e.f. 25.04.2013) |
35% |
| 2. |
Cigar , cheroot , and cigarettes (w.e.f. 25.04.2013) [W.e.f. 02.05.2015 cigarettes are taxable as per notification No. 665-F.T. dated 30.04.2015] |
35% |
| 3. |
Air conditioner with capacity above one ton (w.e.f. 01.04.2012). |
14.5% |
| 4. |
Motor car, price of which exceeds rupees ten lakh (w.e.f. 01.04.2012) |
14.5% |
| 5. |
Television of any type, maximum retail price of which exceeds rupees twenty thousand (w.e.f. 01.04.2012). |
14.5% |
| 6. |
Mobile phone of any type, maximum retail price of which exceeds rupees twenty thousand (w.e.f. 01.04.2012) |
14.5% |
| 7. |
Watches, maximum retail price of which exceeds rupees fifteen thousand (w.e.f. 01.04.2012). |
14.5% |
Tax on the sale of Cigarettes under section 16(2)(d) with effect from 02.05.2015, vide Notification No.665 F.T. dated 30.04.2015
TABLE
| Sl. No |
Item |
Rate of Tax |
| [1] |
[2] |
[3] |
| 1. |
Other than filter cigarettes, of length exceeding 65 mm but not exceeding 70 mm |
Rs. 1000 per thousand |
| 2. |
Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) not exceeding 60 mm |
Rs. 350 per thousand |
| 3. |
Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) of length exceeding 60 mm but not exceeding 65 mm |
Rs. 540 per thousand |
| 4. |
Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) of length exceeding 65 mm but not exceeding 70 mm |
Rs. 760 per thousand |
| 5. |
Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) of length exceeding 70 mm but not exceeding 75 mm |
Rs. 1200 per thousand |
| 6. |
Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) of length exceeding 75 mm but not exceeding 85 mm |
Rs. 1550 per thousand |
| 7. |
Cigarettes not falling in any of the serials as stated above |
Rs. 1550 per thousand |
|