List
of goods to be taxed on the basis of their maximum retail sale price (MRP)
printed on their packages with effect from 1st November 2002.
|
Serial No. |
Description of goods |
Rate of tax in percent |
Abatement as percentage of retail
sale price |
|
1 |
2 |
3 |
4 |
|
1 |
Condensed
or dried Milk |
8.0 |
8.0 |
|
2 |
Health
drinks and Sharbat |
10.0 |
10.0 |
|
3 |
Toffees,
caramels, gums (including chewing gum, Bubble gum, and other like), chocolates,
(including drinking chocolates), wafers and waffles, biscuits and
confectionery including cakes and pastries. |
8.0 |
8.0 |
|
4 |
Food
preparation containing cocoa or malt extract |
8.0 |
8.0 |
|
5 |
Prepared
foods obtained by the swelling or roasting of cereals or cereal products (for
example, corn flakes), cereals [other than maize (corn)] in grain form or in
the form of flakes or other worked grains (except flour and meal). |
10.0 |
10.0 |
|
6 |
Tea
and Coffee |
8.0 |
8.0 |
|
7 |
Baking
powder and yeasts |
10.0 |
10.0 |
|
8 |
Ice-cream
and other edible ice, whether or not containing cocoa. |
10.0 |
10.0 |
|
9 |
Cocoa
powder, whether or not containing added sugar or other sweetening matter. |
10.0 |
10.0 |
|
10 |
Pan
masala |
10.0 |
10.0 |
|
11 |
Betal
nut powder (supari) |
10.0 |
10.0 |
|
12 |
Mineral
water |
10.0 |
10.0 |
|
13 |
Aerated
water |
20.0 |
20.0 |
|
14 |
Vinegar |
10.0 |
10.0 |
|
15 |
Cement |
12.0 |
12.0 |
|
16 |
Lubricating
oil and lubricating preparations |
10.0 |
10.0 |
17 |
Paints
and varnish (including enamels and lacquers), colours polish (including
brass, wood, glass, leather, shoe polish) |
10.0 |
10.0 |
|
18 |
Dyes
and chemicals |
8.0 |
8.0 |
|
19 |
Cosmetics
perfumery and toilet goods including face wash, soap, shampoos, hair oil, pre
shave, shaving or after shave preparations but not including tooth brush,
paste, tooth powder, kajal and kumkum |
12.0 |
12.0 |
|
20 |
Laundry
Soap and Detergents |
8.0 |
8.0 |
|
21 |
Tooth
Paste, Tooth brush, tooth powder |
10.0 |
10.0 |
|
22 |
Adhesive
including adhesive tapes and prepared glues |
12.0 |
12.0 |
|
23 |
Mosquito
coils, mats and other mosquito repellents |
10.0 |
10.0 |
|
24 |
Disinfectant
and similar product |
10.0 |
10.0 |
|
25 |
Thinners |
10.0 |
10.0 |
|
26 |
Hydraulic
brake fluids |
10.0 |
10.0 |
|
27 |
Stencil
correctors, other correcting fluids, ink removers |
10.0 |
10.0 |
|
28 |
Insulated
wares |
12.0 |
12.0 |
|
29 |
Paper
other than news print but including carbon paper, self copy paper,
duplicator, stencils of paper, computer stationery |
10.0 |
10.0 |
|
30 |
Cleaning
facial tissues |
10.0 |
10.0 |
|
31 |
Foot
wear |
8.0 |
8.0 |
|
32 |
Safety
head gear |
10.0 |
10.0 |
|
33 |
All
type of glazed and vitrum tiles, mosaic titles and ceramic tiles. |
12.0 |
12.0 |
|
34 |
Sanitary
wares, goods, fitting and fixtures |
12.0 |
12.0 |
|
35 |
All
kinds of cooking appliances, cooking range, micro wave, grills and plate
warmer |
12.0 |
12.0 |
|
36 |
Pressure
cooker and non-stick wares |
10.0 |
10.0 |
|
37 |
Electric
fans |
10.0 |
10.0 |
|
38 |
Washing
machine |
12.0 |
12.0 |
|
39 |
Refrigerators,
air conditioners, air conditioner plant other cooling appliances including room
cooler and water cooler |
12.0 |
12.0 |
|
40 |
Vacuum
cleaners, electric and electronic air purifiers and dish washers |
12.0 |
12.0 |
|
41 |
Television
sets and home theatres |
12.0 |
12.0 |
|
42 |
Type
writers |
12.0 |
12.0 |
|
43 |
Calculating
machine and pocket size data recording, reproducing and displaying machines
with calculating functions |
10.0 |
10.0 |
|
44 |
All
types of cells and batteries |
10.0 |
10.0 |
|
45 |
Electromechanical
domestic appliances with self-contained electric motor |
12.0 |
12.0 |
|
46 |
Electric
appliances excluding electrical motors, motor starters and mono block pumping
sets but including electric lamps and bulbs (incandescent lamps) fluorescent
tube |
12.0 |
12.0 |
|
47 |
Sound
transmitting equipments including loudspeaker and telephone sets including
cordless, handsets, cellular or mobile phone, pager and FAX facsimile
machines. |
12.0 |
12.0 |
|
48 |
Video
cassette recorder, Video cassette player, audio cassette, cassette player,
audio cassette recorder, Video CD player, DVD player, audio CD player, Video
CD, Audio CD, Video tape and cassette, Audio tape and cassette |
12.0 |
12.0 |
|
49 |
Radio
and transistors, radio gramophones, electrical valves, accumulators,
amplifiers. |
12.0 |
12.0 |
|
50 |
Magnetic
discs |
12.0 |
12.0 |
|
51 |
Photographic
and other cameras and enlargers, lenses, films and papers. |
12.0 |
12.0 |
|
52 |
Cinematographic
equipment including cameras, projectors and sound recording and reproducing equipment,
lenses, films and cinema carbons |
12.0 |
12.0 |
|
53 |
All
type of clocks, time pieces, watches |
12.0 |
12.0 |
|
54 |
Vacuum
flasks of all kinds including thermos, thermic jugs, ice buckets or boxes, urns
and domestic receptacles to keep food or beverages hot or cold and refills
thereof. |
12.0 |
12.0 |
|
55 |
Medicine,
drugs and pharmaceutical preparation. |
8.0 |
8.0 |
|
56 |
Water
filters and water purifiers |
12.0 |
12.0 |
|
57 |
Extracts,
essences and concentrates of coffee and preparations with a basis of these
extracts, essences or concentrates or with a basis of coffee. |
10.0 |
10.0 |
|
58 |
Razors
and razor blades (including razor blade blanks in strips). |
12.0 |
12.0 |
|
59 |
Staples
in strips, paper clips or base metal and stapling machine. |
10.0 |
10.0 |
|
60 |
Shavers,
hair clippers and hair removing appliances, with self-contained electric
motor. |
12.0 |
12.0 |
Note – Formulae for calculating tax
Abatement = Retail sale price X Rate of abatement
Abated retail sale price = Retail sale price –
Abatement
Tax payable = Abated retail sale price X Rate of
tax.”.