VAT Schedule

Posted on September 3, 2011 by admin — 5 Comments ↓

MP VAT Act (Summary of Rates)
Rate	Products	Remarks
Tax-free	All items listed in Schedule I
1%	All items listed in Part I of Schedule II
5%	All items listed in Part II of Schedule II
13%	All items which are not listed in: Schedule I, Part I, II and II of Schedule II
Other Rates	All items listed in Part III of Schedule II

The given table contains rates of VAT applicable to various commodities in the State of Madhya Pradesh as per MP Value Added Tax Act.

²Schedule II [ See section 9 ]
S.No.	Description of goods				Rate of tax u/s 9 (in %)
(1)	(2)				(3)
Part I
	Articles of gold and silver including coins, bullion and specie				1
	Gold and silver ornaments				1
	Precious and semi-precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether they are sold, loose or as forming part of any article in which they are set.				1
	Noble metals such as platinum, iridium, rhodium and ornaments made thereof				1
Part II
	Agricultural implements , not operated manually or not driven by animal ^12. (other than the goods specified in Schedule I)^12.				4
					5 (from 01-08-2009)^20. *
	All equipments for communications such as Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)				4
					5 (from 01-08-2009)²⁰
	All Intangible goods like copyright, patent, rep license				4
	All Intangible goods like copyright, patent, rep license				5 (from 01-08-2009)²⁰
	All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing and earthen tiles ^9., but excluding earthen roofing tiles ^9.				4
					5 (from 01-08-2009)²⁰
	²⁰(a) All types of yarn (other than cotton yarn, cotton and silk yarn in hank), yarn waste and sewing thread				5
	(b) Cotton yarn (other than cotton yarn in hank)				4²⁰
^12.5A.	All kinds of CFL bulb / tubes maximum retail price of which does not exceed rupees 100				4
^12.5A.					5 (from 01-08-2009)²⁰
5B.	All kinds of electric/ battery run two wheelers, in which internal combustion engine is not used				4
5B.					5 (from 01-08-2009)²⁰
5C.	[All kinds of plywood, block board, particle board] Upto 15.9.08 ¹⁶^.All kinds of plywood, block board, MDF board, particle board, laminated sheet such as sunmica ^16.				4^12.
5C.					5 (from 01-08-2009)²⁰
	All kinds of utensils and enamelled utensils including pressure cookers and pans, but excluding utensils made of precious metals ^9.and handmade utensils ^9.				4
					5 (from 01-08-2009)²⁰
	Aluminium conductor steel reinforced ³^/⁴ (ACSR), AA / AAA conductors³^/⁴				4
					5 (from 01-08-2009)²⁰
	Arecanut powder and betel nut ⁶ (other than sweetened and / or scented betel nut)⁶				4
					5 (from 01-08-2009)²⁰
	Articles and ornaments made of rolled gold and imitation gold, imitation jewellery				4
					5 (from 01-08-2009)²⁰
	²⁰Omitted				4
	Bamboo				4
	Bamboo				5 (from 01-08-2009)²⁰
	Bearings				4
	Bearings				5 (from 01-08-2009)²⁰
	Beltings of all kinds and descriptions				4
	Beltings of all kinds and descriptions				5 (from 01-08-2009)²⁰
	Bicycles, tricycles, cycle rickshaws and parts (including tyres and tubes) and accessories thereof				4
					5 (from 01-08-2009)²⁰
⁷14 A	Bidi- 1.4.2007 to 7.5.2007				4]
²⁰14A	Bidi				5 (from 01-08-2009)²⁰
	Omitted^8.
	Biomass briquettes				4
	Biomass briquettes				5 (from 01-08-2009)²⁰
	Bitumen and coal tar				4
	Bitumen and coal tar				5 (from 01-08-2009)²⁰
	Bone meal				4
	Bone meal				5 (from 01-08-2009)²⁰
	³^/⁴Buckets, Ghamela, Tasla and Tagadi made of Iron, Steel, Aluminium, Plastic or other material except precious materials and crow bar³^/⁴[Upto 31.3.2008]				4
	^12.Buckets, Ghamela, Tasla and Tagadi made of Aluminium, Plastic or other material except precious materials, Buckets made of Iron, Steel, and crow bar^12.
					5 (from 01-08-2009)²⁰
	⁴Bulk drugs.⁴				4
	⁴Bulk drugs.⁴				5 (from 01-08-2009)²⁰
⁶19 A.	Drugs and medicines including vaccines, syringes, dressings, medicated ointments produced under drug licence and light liquid paraffin of IP grade				4⁶
⁶19 A.					5 (from 01-08-2009)²⁰
20.	Candles [Upto 31.3.2008]				4
20.	^12.Candles other than handmade Candles^12.				4
					5 (from 01-08-2009)²⁰
21.	All metal castings				4
21.	All metal castings				5 (from 01-08-2009)²⁰
22.	Centrifugal , monobloc and submersible pumps, pumping sets and parts thereof				4
22.					5 (from 01-08-2009)²⁰
23.	Coffee beans and seeds, cocoa pod,green tea leaf and chicory				4
23.					5 (from 01-08-2009)²⁰
24.	Chemical fertilizers, gypsum, micro-nutrients, plant growth promoters and regulators, pesticides, weedicides, insecticides, rodenticide and herbicides other than mosquito and insect repellents such as jet mat, good knight mat, mosquito coils				4
24.					5 (from 01-08-2009)²⁰
^18. 24A.	Floor hygiene powder, specially formulated and manufactured for use in Poultry Farms				4^18.
^18. 24A.					5 (from 01-08-2009)²⁰
25.	Coir and Coir products excluding coir mattresses				4
25.	Coir and Coir products excluding coir mattresses				5 (from 01-08-2009)²⁰
26.	Combs				4
26.	Combs				5 (from 01-08-2009)²⁰
27.	Cotton and cotton waste				4
28.	Crucibles				4
28.	Crucibles				5 (from 01-08-2009)²⁰
29.	Cups and glasses of paper and plastics				4
29.	Cups and glasses of paper and plastics				5 (from 01-08-2009)²⁰
30.	(i) Aviation turbine fuel sold to a Turbo-Prop Aircraft ; (ii) Coal and coke; (iii) Crude oil ; (iv) Hides and skins, whether in a raw or dressed state (v) Iron and Steel; (vi) Jute; ²⁰(vii) Oilseeds other than coconut;²⁰ (viii) Liquefied petroleum gas (LPG) for domestic use, as specified in section 14 of the Central Sales Tax Act, 1956 except those mentioned elsewhere in this Schedule				4
⁹30 A.	Dry fruits including kharak (chhuhara)				4
⁹30 A.	Dry fruits including kharak (chhuhara)				5 (from 01-08-2009)²⁰
¹²^.30B.	Earth moving machines /equipments, parts and attachments thereof				4^12.
¹²^.30B.					5 (from 01-08-2009)²⁰
31.	Edible oils, oil cake, but excluding cotton seed oil cake				4
31.	Edible oils, oil cake, but excluding cotton seed oil cake				5 (from 01-08-2009)²⁰
^12.31A.	Electrical energy meters				4^12.
^12.31A.	Electrical energy meters				5 (from 01-08-2009)²⁰
32.	Electrodes				4
32.	Electrodes				5 (from 01-08-2009)²⁰
33.	Exercise books, graph books, drawing books and laboratory note books				4
33.					5 (from 01-08-2009)²⁰
34.	²⁰(a) Fabric other than those specified in schedule- I, which is a declared goods				4
34.	(b) Fabric other than those specified in schedule- I, which is not a declared goods				5 (from 01-08-2009)²⁰
35.	Feeding bottles and nipples ²⁰(Omitted from 01-08-2009)²⁰				4
36.	Ferrous and non-ferrous metals and alloys; non- ferrous metals such as aluminium, copper, zinc, metal scrap				4
36.					5 (from 01-08-2009)²⁰
^12. [36A.	Aluminium profiles / extrusions [1.4.2008 to 18.5.2008]				4]^12.
^12. [36A.	Aluminium profiles / extrusions [1.4.2008 to 18.5.2008]
^13.36A.	Aluminium profiles / extrusions This amendment shall be deemed to have come into force from 1st April, 2006, subject to the following conditions, namely:- (1) if amount of tax at higher rate has been deposited in the treasury, the amount shall not be refunded, and / or (2) if amount of tax has been collected at higher rate and has not been deposited in the treasury, the amount shall have to be deposited in the treasury.^13.				4
					5 (from 01-08-2009)²⁰
37.	Fibres of all types and fibre waste				4
37.	Fibres of all types and fibre waste				5 (from 01-08-2009)²⁰
38.	Fly ash				4
38.	Fly ash				5 (from 01-08-2009)²⁰
^16.39.	Ghungharu, ghanta, ghadiyal, jhanjh, manjira, trishul, kamandal and idols of Goddess-God				4^16.
^16.39.					5 (from 01-08-2009)²⁰
^12.39.	Parched/roasted/fried grams [Upto 31.3 2008] ¹²^.Omitted w e f 1.4.2008 ^12.				4
	¹⁶^.Ghungharu, Ghanta, Ghadiyal, jhanjh, manjira, trishul, kamandal and idols of Godess and God (from 16-09-2008)				4^16.
					5 (from 01-08-2009)²⁰
40.	Hand pumps including parts and fittings				4
40.	Hand pumps including parts and fittings				5 (from 01-08-2009)²⁰
41.	Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower including, -				4
					5 (from 01-08-2009)²⁰
	Aawala saar, Akalkara, Amaltas, Amber, Asagandh, Atisbeej, Badiyan, Bagadkhar, Bagchibeeja, Baheda, Baibading, Bikhumba, Balchhad, Baluja, Bansalochan, Bapachi, Bedana, Beejban, Belguda, Bharangi, Bhrmi, Bhilama, Bhojpatra, Chabak, Chhabilaphool, Chirayata, Chirmu, Chitawar, Chopchini, Dhavadiphool, Dikamali, Gajban, Garni Beej, Gataran, Ghodbachh, Godanti, Gokhro, Gugal, Gule Gajwan , Gulkheru, Hajratber, Harkachri, Harra, Haruber, Heeradakkhan, Heeragol, Heerakasi, Hinlu, Indrajav, Irani, Jamalgota, Jarakush, Jatamasi, Julaphadar, Kadachhal, Kadayagudal, Kavi kachri, Kagachiya, Kahuk, Kaiphal, Kakodi, Kamarsas, Kansi, Kapil, Kapoor kachri, Kawacha, Khaichini Lakdi, Khas, Khatmi, Khubaji, Khurmasi, Kulanjan, Kulfa, Lajwanti, Lakhdana, Lakhpatri, Lalchandan, Machuphal, Madanmast, Magitha, Maidalakdi, Mako, Malkangni, Marodphl, Mastangi, Menphal, Murdasingi, Muslisafed, Narakachur, Negadbeej, Nirmali, Mulethi, Padamkashta, Pakhanbet, Palas Ka Phool, Pathani Lodh, Phoolgulab, Piplabadi, Punerva, Rabvesara, Raskapoor, Ratanjot, Rawansaresat, Reetha, Romal Musli, Sajji, Salam Mishri, Salampanja, Samudraphal, Samudraphen, Samudrasaunf, Shatavar, Shilajit, Shilaas, Shitalchini, Singhraf, Tagaraganta, Tejbal, Tukmalanga and Vidyanath
42.	Heeng (asafoetida)				4
42.	Heeng (asafoetida)				5 (from 01-08-2009)²⁰
^12.42A.	Helmet				4^12.
^12.42A.	Helmet				5 (from 01-08-2009)²⁰
43.	Honey				4
43.	Honey				5 (from 01-08-2009)²⁰
44.	Hose pipes and fittings thereof				4
44.	Hose pipes and fittings thereof				5 (from 01-08-2009)²⁰
45.	Hosiery goods				4
45.	Hosiery goods				5 (from 01-08-2009)²⁰
46.	Hurricane lantern, kerosene lamp, ³^/⁴kerosene wick stove, kerosene pressure stove,³^/⁴ petromax, glass chimney and parts thereof [Upto 31.3.2008]				4
46.	^12.Kerosene wick stove, kerosene pressure stove, petromax, and parts thereof ^12. [Upto 31.7.2009]
	²⁰petromax, and parts thereof [from 01.8.2009]				5
47.	Ice				4
47.	Ice				5 (from 01-08-2009)²⁰
48.	³^/⁴Omitted³^/⁴
49.	Industrial cables (High voltage cables,Plastic coated cables, jelly filled cables and optical fibres)				4
49.					5 (from 01-08-2009)²⁰
50.	Insulators				4
50.	Insulators				5 (from 01-08-2009)²⁰
51.	Computers, telephone ,cellular hand set and parts thereof, teleprinter and wireless equipment and parts thereof, and Information Technology products, that is to say – (upto 31-07-2009)				4
	Computers,²⁰teleprinter and²⁰ parts thereof, and Information Technology products, that is to say - (1) Computer devices, that is to say : (i) Desk top (ii) Personal computer (iii) Servers (iv) Work station (v) Nodes (vi) Terminals (vii) Net-work P.C. (viii) Home P.C. (ix) Lap top computer (x) Note-book computer (xi) Palm top computer/PDA/Electronic calculators / Electronic typewriter (2) Net-work controller cards/memories, that is to say : (i) Net-work interface card (ii) Adopter – ECI/EISA/Combo/PCMCIA (iii) DIMMS memory (iv) SIMMS memory (v) Central processing unit (vi) Controller -SCSI/Array (vii) Processors (viii) Data/Graphic display tubes other than picture tube and parts (3) Storage units, that is to say : (i) Hard disk drives/hard drives (ii) RAID devices and their controllers (iii) Floppy disk drives (iv) C.D. rom drives (v) Tape drives – DLT drives/DAT (vi) Optical disk drives (vii) CD write/Re-write devices (4) Other equipments, that is to say : (i) Key board (ii) Monitor (LCD) (iii) Mouse (iv) Multi-media kits (5) Printers and output devices, that is to say : (i) Dot-matrix (ii) Laser jet (iii) Desk jet (iv) Line printers (v ) Pass-book printers (iv) Lead printers (6) Net-working products, that is to say : (i) Hubs (ii) Routers (iii) Electronic switches (iv) Connectors (v) Trans-receivers (vi) middleware (7) Software, that is to say : (i) Application software (ii) Operating system (iii) Middle ware/firmware (8) Power supply equipments, that is to say : (i) Switch board power supplies (ii) Uninterrupted power supplies (UPS) (iii) CVT (iv) DC micro motors, stepper motors of 37.5 watts (v ) Permanent magnets and articles (9) Net-working equipments and accessories, that is to say : (i) Optical fibre and optical fibre bundles and cables (ii) Signal cable (iii) Connectors (iv) Terminal blocks (v) Jet panels (vi) Patch cord (vii) Mounting cord (viii) Patch panels (ix) Back board (x) Wiring blocks (xi) Surface mount boxes (xii) LCD panels, LED panels and parts (xiii) Signal generators and parts (xiv) Permanent magnets and articles (10) Consumable, that is to say : (i) C.D./DVD rom (ii) ³^/⁴Blank CD/D.V.D.³^/⁴ (iii) Floppy disc (iv) Taps DAT DLT (v) Printer ribbons (vi) Toners for printers (vii) Inkjet cartridges (viii) Inks for output devices (ix) Computer stationery (11) Electronic components used for Information Technology, that is to say : (i) Printed circuit board assembly/populated (ii) Printed circuit board/PCB (iii) Transistors (iv) Integrated circuits (v) Diodes/Thyristor/LED (vi) Resistors (vii) Capacitors (viii) Switches, push buttons and rockers (ix) Plugs/sockets/relays (x) Magnetic heads/print heads (xi) Connectors (xii) Microphones/Multimedia peakers/Headphones/ fuses (xiii) CRO/spectrum analyser, signal analyser (xiv) Permanent magnets and articles (12) Telecommunication equipments, that is to say : (i) Video phones (²⁰Omitted from 01-08-2009) (ii)Telephone answering machines(²⁰Omitted from 01-08-2009) (iii) Fax cards (iv) Multiplexors (v) Modems (vi) Antenna and mast (vii) Wireless datacom equipments (viii) Top boxes for video and digital signaling (ix) V-SATS (x) Video conferencing equipments (xi) Radio communication receivers and radio pagers (xii) Electrical apparatus for line telephony (xiii) Parts and accessories ³^/⁴ (xiv) Tower components³^/⁴ (13) Such other goods as the State Government may, by notification, specify.				5 (from 01-08-2009)²⁰
52.	Kattha				4
52.	Kattha				5 (from 01-08-2009)²⁰
53.	³^/⁴Omitted³^/⁴
54.	Khoa (Mawa) and cheese				4
54.	Khoa (Mawa) and cheese				5 (from 01-08-2009)²⁰
*55.	⁶Industrial inputs and packing materials that is to say-				4
*55.	⁶Industrial inputs and packing materials that is to say-				5 (from 01-08-2009)²⁰
			(i) Acid oil (ii) fatty acid (iii) oil sludge (iv) soap stock (v) lecithin
			Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitro sated derivatives
			Acetone
			Acrylic polymers
			Activated carbon, activated natural mineral products, animal black, including spent animal black
			Acyclic alcohols and their Halogenated, sulphonated, nitrated or nitrosated derivatives
			Acyclic Hydrocarbons
			Aldehyde- function compounds, aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde
			Alkali or alkaline earth metals; rare-earth metals
			Aluminium oxide, aluminium hydroxide
			Aluminium ingots and aluminium wire rods
			Aluminium ores and concentrates
			Amine-function compounds
			Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms
			Ammonia, anhydrous or in aqueous solution
			Animal including fish fats, oils, crude, refined or purified
			Animal or vegetable fats, boiled, oxidised and dehydrated
			Antimony ores and concentrates
			Artificial graphite, colloidal or semicolloidal graphite preparations
			Basic chromium sulphate
	21.		Benzole
			Bleach liquor
			Borates and Peroxoborates (perborates)
			Butadiene
			Calcium carbides
			Caprolactum, DMT, MEG, PTA
			Carbon (carbon blacks and other forms of carbon)
			Carbonates and peroxocarbonates (percarbonates)
			Carboxyamide-function compounds (including saccharin and its salts) and imine function compounds
			Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
			Casein, caseinates and other casein derivatives
			Cellulose and its chemical derivatives
			Chemical elements doped in the form of discs, wafers or similar forms, chemical compounds doped
			Chemical preparations for photographic uses other than varnishes, glues, adhesives and similar preparations
			Chlorates and Perchlorates, Bromates and Perbromates; Iodates and periodates
			Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides
			Chromium ores and concentrates
			Chromium oxides and hydroxides
			Cigarette filter rod
			Cobalt ores and concentrates
			Cobalt oxides and hydroxides
			Colour lakes
			Colouring matter of vegetable or animal origine (including dyeing extracts but excluding animal black)
			Compounded rubber unvulcanised
			Compounds with other nitrogen functions
			Compounds, inorganic or organic, of rare earth metals, of yttrium or scandium or of mixtures of these metals
			Copper ores and concentrates
			Copper sulphate
			Copper wire rod, copper wire bar and copper cathode
			Copper winding wire, enamelled copper wire and bare copper wire
			Creosole oils
			Cyanides, cyanide oxides and complex cyanides
			Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives
			Cyclic Hydrocarbons
			Denatured ethyl alcohol of any strength
			Dextrin and dextrose mono hydrate
			Diazo-, Azo- or azoxy-compounds
			Di-Ethylene Glycol and Mono-Ethylene Glycol
			Dimethyl terephthalate
			Diphosphorus pentaoxide; phosphoric acid and lyphosphoric acids
			Dithionites and sulphoxylates
			Dyes
			Electroplating salts
			Enzymes, prepared enzymes
			Epoxides, Epoxyalcohols, epoxyphenols and epoxyethers, with a three membered ring and their chemical derivatives
			Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts and their chemical derivatives
			Ethers, ether-alcohols and ether-phenols, peroxides, ketone peroxides and their chemical derivatives
			Ethylene and Propylene
			Ethylene Diamine Tetra Acetic Acid and nitrillo triacetic acid and their derivatives
			Ethylene Oxide
			Finishing agents, dye carriers to accelerate the dyeing or fixing of dye stuffs and other products and preparations (for example dressings and mordants), of a kind used in textile, paper, leather or like industries
			Flexible plain films
			Fluorides, fluorosilicates, fluoroaluminates and complex fluorine salts
			Fluorine, chlorine, bromine and iodine
			Fulminates, cyanates and thiocyanates
			Gelatin
			Ghee
			Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish
			Glass frit and other glass in the form of powder, granules or flakes
			Glucose
			Glues derived from bones, hides and similar items; fish glues
			Glycerol crude, glycerol waters and glycerol lyes
			Glycosides, natural or reproduced by synthesis and their salts, ethers esters and other derivatives
			Goods consumed in manufacture of goods by the units, situated in the state of Madhya Pradesh, of the defence production department of the Government of India
			Granulated slag (slag sand) from manufacturing of iron or steel
			Ground granulated blast – furnace slag (GGBS)
			Halides and halide oxides of non-metals
			Halogenated derivatives of Hydrocarbons
			Halogenated, sulphonated, nitrated or nitrosated derivatives of Phenols and Phenol alcohols
			HDPE
			Heterocyclic compounds with nitrogen heteroatom(s) only
			Heterocyclic compounds with oxygen heteroatom(s) only
			Hydrazine and hydroxylamine and their inorganic salts
			Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined
			Hydrogen chloride (Hydrochloric acid) chlorosulphuric acid
			Hydrogen peroxide, whether or not solidified with urea
			Hydrogen, rare gases and other non-metals
			Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium
			Hypochlorites, commercial calcium hypochlorite, chlorites, hypobromites
	100.		Industrial monocarboxylic fatty acids, acid oil from refining, industrial fatty alcohols
	101.		Inorganic products of kind used as luminophores
	102.		Ion-exchangers based on polymers
	103.		Iron ores and concentrates, including roasted iron pyrites
	104.		Iron oxides and hydroxides
	105.		Isotopes and its compounds
	106.		LDPE / LLDPE
	107.		Lead ores and concentrates
	108.		Liquid glucose (non-medicinal) and Dextrose syrup
	109.		Maize germ, maize gluten and maize oil
	110.		Manganese ores and concentrates
	111.		Manganese oxides
	112.		Mechanical wood pulp, chemical wood pulp and semi-chemical wood pulp
	113.		Methanol
	114.		Mixed alkylbenzenes and mixed alkylnaphthalenes
	115.		Mixed PVC stabilizer
	116.		Molybdenum ores and concentrates
	117.		Napthalene
	118.		Natural polymers and modified natural polymers
	119.		Natural Rubber, balata, guta percha
	120.		Nickel ores and concentrates
	121.		Niobium, tantalum, vanadium or zirconium ores and concentrates
	122.		Nitric acid, sulphonitric acids
	123.		Nitrile-function compounds
	124.		Nitrites and nitrates
	125.		Normal Paraffin
	126.		Nucleic acids and their salts and other heterocyclic compounds.
	127.		Organic derivatives of hydrazine or of hydroxylamine
	128.		Organo-sulphur compounds
	129.		Oxides of boron and boric acids
	130.		Oxygen – function amino-compounds
	131.		Paper board
	132.		Paper covered alluminium strips/wires
	133.		Partially oriented yarn and polyester texturised yarn
	134.		Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones
	135.		Phenols and its salts
	136.		Phosphides excluding ferrophosphorus
	137.		Phosphinates (hypophosphites), phosphonates (phosphates): phosphates and polyphosphates
	138.		Phosphoric esters and their salts, including lactophosphates and their chemical derivatives
	139.		Pickling preparations for metal surface; fluxes and other auxiliary preparations for soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of kind used as cores or coatings for welding electrodes or rods
	140.		Pigments
	141.		Plates, sheets and strip of non-cellular rubber
	142.		Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates alkyd resins, polyallylesters and other polyesters in primary forms
	143.		Polyamides in primary forms
	144.		Polycarboxylic acids, their anhydrides, haldies, peroxides and peroxyacids and their chemical derivatives
	145.		Polyester chips
	146.		Polymers of ethylene in primary forms
	147.		Polymers of propylene in primary forms
	148.		Polymers of styrene in primary forms
	149.		Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms
	150.		Potassium dichromate salts of oxometallic or peroxides and acids
	151.		Precious metal ores and concentrates
	152.		Prepared driers
	153.		Prepared rubber accelerators, compounded plasticizers for rubber or plastics, anti -oxidising preparations and other compound stabilizers for rubber or plastics
	154.		PVC and XLPE insulated wires and cables
	155.		PVC granules
	156.		Quaternery ammonium salts and hydroxides, lecithins and other phosphominolipids
	157.		Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes ) and their compounds; mixtures and residues containing these products
	158.		Reaction initiators, reaction accelerators and catalytic preparations
	159.		Reclaimed rubber, tread rubber
	160.		Reducers and blanket wash/roller wash
	161.		Refractory castable and monolithics
	162.		Residual lyes from the manufacturing of wood pulp
	163.		Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums
	164.		Retarders
	165.		Rods, tubes and profile shapes of unvulcanised rubber
	166.		Saturated acyclic monocarboxylic acids and their chemical derivatives
	167.		Sheets, circles and ingots of zinc, brass and copper
	168.		Silicates; Commercial alkali metal silicates
	169.		Silicon carbide
	170.		Silicons in primary forms
	171.		Sodium dichromate
	172.		Sodium sulphate and sodium silicate
	173.		Sodium hydroxide (caustic soda), potassium hydroxides (caustic potash); peroxides of sodium or potassium
	174.		Sugar chemically pure ( other than sucrose, lactose, maltose, glucose and fructose); Sugar ethers, sugar acetals and sugar esters and their salts
	175.		Sulphates, Alum, feroxo sulphates (persulphates), peroxo sulphates (persulphates)
	176.		Sulphides and Polysulphides
	177.		Sulphides of non-metals
	178.		Sulphites and thiosulphates
	179.		Sulphonamides
	180.		Sulphonated, nitrated or nitrosated derivatives of hydrocarbons
	181.		Sulphur and barites
	182.		Sulphur and sublimed or precipitated and colloidal sulphur
	183.		Sulphuric acid and anhydrides and Oleum
	184.		Synthetic organic colouring matter
	185.		Synthetic organic tanning substances
	186.		Synthetic rubber and factice derived from oils
	187.		Tanning extracts of vegetable origin; tannins and their chemical derivatives
	188.		Terephthalic Acid and its salts
	189.		Tin ores and concentrates
	190.		Titanium ores and concentrates
	191.		Titanium oxides
	192.		Toluole
	193.		Tungsten ores and concentrates
	194.		Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids and their chemical derivatives
	195.		Uranium or thorium ores and concentrates
	196.		Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other chemical derivatives
	197.		Vegetable waxes, paraffin waxes and Bees wax
	198.		Vulcanised rubber thread and cord
	199.		Wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch
	200.		Xylole
	201.		Yeast
	202.		Zinc ores and concentrates
	203.		Zinc oxide and zinc peroxide
	204.		Zipper
	205.		All kinds of bags and sacks including HDPE, LDPE and PP woven sacks for packing of goods
	206.		Articles of plastics for packing of goods
	207.		Aseptic packaging aluminium foil of thickness not exceeding 0.2 mm ( whether or not backed by paper, plastic or other backing material)
	208.		Carboys, bottles, jars, phials of glass
	209.		Cartons and boxes for packing of goods and partition walls
	210.		Empty tins and empty barrels
	211.		All kinds of ropes and twines including jute twine
	212.		Paper cones and bobbins
	213.		Self-adhesive tape
	214.		Printed labels of paper and paperboard
	215.		Self-adhesive plates, sheets, film, strip of plastic
	216.		Stoppers, caps and lids
	217.		Such other goods as the State Government may, by notification, specify⁶
56.	[ Lac and shellac- 1.4.2006 to 31.3.2007				4]
56.	⁶Omitted
57.	Medical equipments / devices and implants				4
57.	Medical equipments / devices and implants				5 (from 01-08-2009)²⁰
58.	Murmuralu, pelalu, atukulu, puffed rice, muri, murki (Other than the goods specified in Schedule I)				4
58.					5 (from 01-08-2009)²⁰
59.	^16.Napa slabs (rough flooring stones), neemach stones, shahabad stones ^16.				4
	[ Napa slabs (Rough flooring stones) and shahabad stones ] 1.4.2006 to 15.9.08
					5 (from 01-08-2009)²⁰
60.	[ Niwars- 1.4.2006 to 4.7.2007				4]
	⁹Omitted⁹w.e.f.5.7.2007
61.	³^/⁴Nuts, bolts, screws and fasteners that is to say- hinges, nails, rivets, cotter, cotter pins, staples and panel pins ³^/⁴				4
61.					5 (from 01-08-2009)²⁰
62.	Ores and minerals				4
62.	Ores and minerals				5 (from 01-08-2009)²⁰
63	Paper, paper waste and newsprint				4
63	Paper, paper waste and newsprint				5 (from 01-08-2009)²⁰
64.	Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof (upto 31-07-2009)				4
64.	²⁰Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof (other than declared goods)²⁰				5 (from 01-08-2009)²⁰
65.	Moulded plastic footwear, hawai chappals and straps ³^/⁴ (other than the goods specified in Schedule I)³^/⁴ thereof				4
65.					5 (from 01-08-2009)²⁰
⁹65A.	Water storage tank made of plastic				4⁹
⁹65A.	Water storage tank made of plastic				5 (from 01-08-2009)²⁰
^18.65B	Footwear and chappal made of Plastic / PVC / rubber, sale price (maximum retail price printed on the label) of which does not exceed Rupees Two Hundred and Fifty (other than the goods specified elsewhere in this Schedule and Schedule I)				4^18.
^18.65B					5 (from 01-08-2009)²⁰
66.	Porridge				4
66.	Porridge				5 (from 01-08-2009)²⁰
^12.66A.	Pre-recorded audio cassette and pre-recorded audio CD				4^12.
^12.66A.	Pre-recorded audio cassette and pre-recorded audio CD				5 (from 01-08-2009)²⁰
67.	Printed material including diary and calendar				4
67.	Printed material including diary and calendar				5 (from 01-08-2009)²⁰
68.	Printing ink excluding toner and cartridges				4
68.	Printing ink excluding toner and cartridges				5 (from 01-08-2009)²⁰
69.	Pulp of bamboo, wood and paper				4
69.	Pulp of bamboo, wood and paper				5 (from 01-08-2009)²⁰
70.	Rail coaches, engines, wagons and ^19.parts thereof and railway signalling equipments^19.				4
70.					5 (from 01-08-2009)²⁰
71.	³^/⁴Readymade garments, made up of fabric including towel (sale price of which exceeds rupees one hundred), blanket, socks, ties, branded pillow covers ³^/⁴ ⁹				4
71.					5 (from 01-08-2009)²⁰
72.	Renewable energy devices or equipments, including their parts, that is to say - 1. Flat plate solar collectors 2. Concentrating and pipe type solar collectors 3.Solar cookers [upto 31.3.2008] ^12.^.Omitted^12. 4. Solar water heaters. 5. Solar crop driers and systems. 6. Solar air / gas / fluid heating system. 7. Solar refrigeration, cold storages and air conditioning system. 8. Solar stills and desalination systems. 9.Solar pumps based on solar thermal and solar photo-voltaic conversion. 10. Solar power generating system. 11. Solar photo-voltaic modules and panels for water pumping and other applications. 12. Windmills and any specially designed devices which run on windmills. 13. Any special devices including electricity generators and pumps running on wind energy. 14. Bio gas engines and bio gas plant and accessories and equipments connected theirwith for utilising energy from bio gas.15. Agricultural and municipal waste conversion devices producing energy from bio mass. 16. Equipments for utilising ocean waves. 17. Hydrams or hydraulic ram or similar other devices using energy derived from flowing or stored up water. 18. Solar cells 19. Solar lanterns and lamps. (upto 31-07-2009) ²⁰Omitted from 01-08-2009				4
73.	Safety matches				4
73.	Safety matches				5 (from 01-08-2009)²⁰
74.	Sand and grit				4
74.	Sand and grit				5 (from 01-08-2009)²⁰
75.	³^/⁴Omitted³^/⁴				4
76.	Sewing and knitting machines ³^/⁴and atta chakki³^/⁴ and parts and accessories thereof (upto 31-07-2009)				4
	Sewing and knitting machines and parts and accessories thereof (from 01-08-2009)				5
^12.76A.	Sheets made of foam / plastic foam / rubber foam / other synthetic foam				4^12.
^12.76A.					5 (from 01-08-2009)²⁰
77.	Ship and other water vessels including non-mechanised boats				4
77.	Ship and other water vessels including non-mechanised boats				5 (from 01-08-2009)²⁰
78.	³^/⁴Skimmed milk powder, UHT milk and flavoured sweetened milk³^/⁴				4
78.					5 (from 01-08-2009)²⁰
79.	Solvent oils other than organic solvent oil				4
79.	Solvent oils other than organic solvent oil				5 (from 01-08-2009)²⁰
80.	Spectacles, parts thereof, contact lens and lens cleaner				4
80.	Spectacles, parts thereof, contact lens and lens cleaner				5 (from 01-08-2009)²⁰
81.	Spices of all varieties and forms including Ajwain, Amchur, Dalchini, Dhania, Dry chilli, Garam Masala, Haldi, Ilaichi, Jaipatri, Jaiphal, Jeera, Kalaunji, Kali mirch, Kesar, Loung, Methi, Patharphool, Saunf, Shahjeera, Sonth, Suwa, Tejpan				4
81.					5 (from 01-08-2009)²⁰
82.	Sports goods (excluding apparels and footwear)				4
82.	Sports goods (excluding apparels and footwear)				5 (from 01-08-2009)²⁰
83.	Starch				4
83.	Starch				5 (from 01-08-2009)²⁰
84.	Sugar other than those specified in Schedule I				4
³^/⁴84A.	Traditional sweets and namakeen, chat, pakodi, samosa, kachori, dahi bada, poha , sabudana khichadi and shrikhand				4³^/⁴
³^/⁴84A.					5 (from 01-08-2009)²⁰
85.	Tamarind, tamarind seed and powder				4
85.	Tamarind, tamarind seed and powder				5 (from 01-08-2009)²⁰
⁴85A.	Tatpatti [Upto 31.3.2008] ¹²^.Omitted w e f 1.4.2008				4
86.	Tea				4
86.	Tea				5 (from 01-08-2009)²⁰
87.	[ Tobacco and tobacco products other than those specified in schedule I - 1.4.2006 to 31.3.2007				4]
	⁶Omitted
88	Toys excluding electronic toys				4
88	Toys excluding electronic toys				5 (from 01-08-2009)²⁰
89.	Tools				4
89.	Tools				5 (from 01-08-2009)²⁰
90.	³^/⁴Tractors, power tillers, threshers, harvesters, attachment and parts (including tyres, tubes and flaps) thereof³^/⁴				4
90.					5 (from 01-08-2009)²⁰
91.	Transformers ³^/⁴and parts thereof³^/⁴				4
91.	Transformers ³^/⁴and parts thereof³^/⁴				5 (from 01-08-2009)²⁰
92.	Transmission towers				4
92.	Transmission towers				5 (from 01-08-2009)²⁰
93	Umbrella (except garden umbrella) and parts thereof [Upto 31.3.2008] ¹²^.Omitted w e f 1.4.2008				4
94.	Vanaspati (Hydrogenated Vegetable oil )				4
94.	Vanaspati (Hydrogenated Vegetable oil )				5 (from 01-08-2009)²⁰
95.	Vegetable oil including ginglli oil and bran oil				4
95.	Vegetable oil including ginglli oil and bran oil				5 (from 01-08-2009)²⁰
96.	Wet dates (upto 31-07-2009) ²⁰Omitted from 01-08-2009				4
97.	Wooden crates				4
97.	Wooden crates				5 (from 01-08-2009)²⁰
98.	Writing instruments, geometry boxes, colour boxes, crayons, pencils and pencil sharpeners				4
98.					5 (from 01-08-2009)²⁰
99.	Writing ink				4
99.	Writing ink				5 (from 01-08-2009)²⁰
100.	Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla				4
100.					5 (from 01-08-2009)²⁰
101.	Clay including fireclay, fine china clay and bal clay				4
101.	Clay including fireclay, fine china clay and bal clay				5 (from 01-08-2009)²⁰
102	Lignite				4
102	Lignite				5 (from 01-08-2009)²⁰
103.	Lime, Lime stone, clinker and dolomite.				4
103.	Lime, Lime stone, clinker and dolomite.				5 (from 01-08-2009)²⁰
104.	Linear alkyl benezene, sulphonic acid and alfa olefin sulphonate				4
104.					5 (from 01-08-2009)²⁰
105.	Plastic granules, plastic ³^/⁴powder, plastic scrap³^/⁴and master batches				4
105.					5 (from 01-08-2009)²⁰
106	Stainless Steel sheets				4
107.	Knitting wool				4
107.	Knitting wool				5 (from 01-08-2009)²⁰
108.	Processed or preserved vegetables and fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and ⁶fruit juice, thandai and sharbat ⁶ (whether in sealed containers or otherwise)				4
108.					5 (from 01-08-2009)²⁰
⁴108A.	Raw potato chips, and finger(made by small industries) (upto 31-07-2009) ²⁰Omitted from 01-08-2009				4⁴
109.	Processed meat, poultry and fish				4
109.	Processed meat, poultry and fish				5 (from 01-08-2009)²⁰
110.	The goods of local importance not included in Schedule I :				4
110.	The goods of local importance not included in Schedule I :				5 (from 01-08-2009)^20. *
	(1)			Chikon products
	(2)			Kirpan [Upto 31.3.2008] ¹²^.Omitted w e f 1.4.2008
	(3)			Prasad, bhog or maha bhog by religious institutions [Upto 31.3.2008] ^12.Omitted w e f 1.4.2008
	(4)			Religious pictures not for use as calender [Upto 31.3.2008] ^12.Omitted w e f 1.4.2008
	(5)			³^/⁴Tapioca and sabudana³^/⁴(upto 31-07-2009) ²⁰Omitted from 01-08-2009
				Tapioca (²⁰ from 01-08-2009)
	(6)			Mat locally known as madur, madurkathi or cyperus
	(7)			Corymlosus known locally as gola mathi, rattan, reed (in malyalam)
	(8)			Plantain leaves
	(9)			Coconut fibre
	(10)			vadam and vathal
	(11)			Panchamritam, namakatti and vibhuti
	(12)			Unbranded broomsticks [Upto 31.3.2008] ^12.Omitted w e f 1.4.2008
	(13)			Agate
	(14)			Takhti
	(15)			Beehive
	(16)			Gamosha
	(17)			Bukhari
	(18)			Loi
	(19)			Pattu
	(20)			Gabba
	(21)			Kangri
	(22)			Quandakari
	(23)			Animal shoenails [Upto 31.3.2008] ^12.Omitted w e f 1.4.2008
	(24)			Matstick and reed obtainable from cyperus corymbosus known locally as gola methi, madur khathi, mutha or cyperus malaccensis known locally as chimatipatti
	(25)			Willow vicker
	(26)			[ Sighada-1.4.2006 to 4.7.2007]
				⁹Omitted⁹w.e.f.5.7.2007
	(27)			Mekhla Chaddar
	(28)			⁶Sattu, murmura and panjiri ⁶[Upto 31.3.2008] ¹²^.Omitted w e f 1.4.2008
	(29)			Misri, patasha as part of prasad [Upto 31.3.2008] ¹²^.Omitted w e f 1.4.2008
Part III
	Diesel ⁴ (other than light diesel oil and furnace oil)⁴				28.75 [Upto 31.3.2007]
					26⁶ [1.4.2007 to 31.3.2008]
					25 ^12. [1.4.2008 to 17.6.2008]
					23 ^14.
	Petrol				28.75
	⁵Aviation turbine fuel other than those specified in clause (ii-d) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956),-
	(1)	when sold within 1 year from the date of this notification for a new flight starting in the State of Madhya Pradesh certified to be so by the competent officer of tourism department of Government of Madhya Pradesh in accordance with the policy made by the department			20
	(2)	otherwise			28.75 ⁵
	Raw opium				46 (upto 31-12-08) *¹ 23 from 01-01-09
	Tendu leaves				25.30
	Natural gas including compressed natural gas				12.5
	³^/⁴Timber				12.5
	Kerosene oil sold through Public Distribution System				4 ³^/⁴
	Kerosene oil sold through Public Distribution System				5 (from 01-08-2009)^20. *
⁴9.	Old or second hand motor car as the State Government may , by notification*, specify				1.5
⁴9.	Old or second hand ^20. motor vehicle²⁰ as the State Government may , by notification, specify
10.	Omitted⁶
Part IV
	All other goods not covered by Schedule I and part I to III of this Schedule				12.5.²

……………………………………………………

NOTES:

⁵Entry substituted by Noti. No.(79) dated 5.12.2006. Earlier to substitution it read as under:

“Aviation turbine fuel other than those specified in clause (ii-d) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956)

28.75″

⁷ Notification No.(12) dated 1.04.2007 -insertion of new entry No.14-A-Bidi in Schedule II-part II.

⁸^. Notification No.(23) dated 8.05.2007 – insertion of new entry No.50-Bidi in Schedule I & omission of entry No.14-A-Bidi of Schedule II-part II.

^9. Notification No.(27) dated 5.07.2007 – Amendment of Schedule I & Schedule II .

^12. Notification No.(11) dated 29.03.2008 – Amendment of Schedule I & Schedule II .

^13.Notification No.(17) dated 19.05.2008 – Amendment of Schedule II .

^14. Notification No.(22) dated 18.06.2008 – Amendment of Schedule II – read with Noti. No. (24)* dated 25.06.2008

^15. Notification No.(26) dated 22.07.2008 – Amendment of Schedule I

^16. Notification No.(29) dated 16.09.2008 – Amendment of Schedule II

¹⁷^. Notification No.(31)* dated 27.09.2008 – Amendment of Schedule II read with Notification No. (35)¹ dated 26-12-08

^18. Notification No.(33) dated 18.12.2008 – Amendment of Schedule I and II

^19. Notification No.(12) dated 2.07.2009 – Amendment of Schedule I and II

———————————

* [Upto 31.03.2007]

55.	Industrial inputs and packing materials that is to say-		4
	(1)	(i) Acid oil (ii) fatty acid (iii) oil sludge (iv) soap stock (v) lecithin
	(2)	Acetals and hemiacetals.
	(3)	Acetone
	(4)	Acrylic polymers.
	(5)	Activated carbon.
	(6)	Aldehydes whether or not with other oxygen function.
	(7)	Alkali or alkaline earth metals
	(8)	Aluminium hydroxide
	(9)	Aluminium ingots and aluminium wire rods
	(10)	Aluminium ores and concentrates
	(11)	Amine-function compounds
	(12)	Amino-resins and polyphenylene oxide
	(13)	Ammonia, anhydrous
	(14)	Animal including fish fats, oils, crude, refined or purified
	(15)	Animal or vegetable fats boiled, oxidised and dehydrated
	(16)	Antimony ores and concentrates
	(17)	Artificial graphite
	(18)	Basic chromium sulphate
	(19)	Benzole
	(20)	Bleach liquor
	(21)	Borates and peroxoborates
	(22)	Butadiene
	(23)	Calcium carbides
	(24)	Caprolactum, DMT, MEG, PTA
	(25)	Carbon (carbon blacks and other forms of carbon)
	(26)	Carbonates and peroxocarbonates
	(27)	Carboxyamide-function compounds including saccharin and its salts
	(28)	Carboxylic acids
	(29)	Casein and Caseinates
	(30)	Cellulose and its chemical derivatives
	(31)	Chemical elements doped
	(32)	Chemical preparations for photographic uses other than varnishes, glues, adhesives and similar preparations
	(33)	Chlorates and perchlorates, Bromates
	(34)	Chlorides and chloride oxides
	(35)	Chromium ores and concentrates
	(36)	Chromium oxides and hydroxides
	^3/4 (36A)	Cigarette filter rod^3/4
	(37)	Cobalt ores and concentrates
	(38)	Cobalt oxides and hydroxides
	(39)	Colour lakes
	(40)	Colouring matter of vegetable or animal origin
	(41)	Compounded rubber, unvulcanised
	(42)	Compounds, inorganic or organic of rare earth metals
	(43)	Copper ores and concentrates
	(44)	Copper sulphate
	^3/4 (44A)	Copper wire rod, copper wire bar and copper cathode;
	(44B)	Copper winding wire, enameled copper wire and bare copper wire^3/4
	(45)	Creosole oils
	(46)	Cyanides and cyanide oxides
	(47)	Cyclic alcohols
	(48)	Cyclic Hydrocarbons
	(49)	Denatured ethyl alcohol of any strength
	^3/4 (49A)	Dextrin and dextrose mono hydrate^3/4
	(50)	Diazo-, Azo- or azoxy-compounds
	(51)	Di-Ethylene Glycol and Mono-Ethylene Glycol
	(52)	Diphosphorous pentaoxide and phosphoric acid
	(53)	Dithionites and sulphoxylates
	(54)	Enzymes and Prepared enzymes
	(55)	Esters of other inorganic acids
	(56)	Ethers, ether-alcohols and ether-phenols
	(57)	Ethylene Diamine Tetra Acetic Acid and Nitrillo Triacetic Acid and their derivatives
	(58)	Ethylene Oxide
	(59)	Ethylene and Propylene
	(60)	Expoxides, epoxyalcohols and epoxyethers
	(61)	Finishing agents, fixing of dye-stuffs
	(62)	Flexible plain films
	(63)	Fluorine, chlorine, bromine and iodine
	(64)	Flurides and fluorosilicates
	(65)	Fulminates, cyanates and thiocyanates
	^3/4 (65 A)	Gelatin^3/4
	(66)	Ghee
	(67)	Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish
	(68)	Glass frit and other glass in the form of powder, granules or flakes
	(69)	^3/4Glucose ³
	(70)	Glycerol crude, glycerol waters and glycerol lyes
	(71)	Glycosides, natural or reproduced by synthesis and their salts
	⁴(71A)	Goods consumed in manufacture of goods by the units, situated in the State of Madhya Pradesh, of the defence production department of the Government of India⁴
	(72)	Granulated slag (slag sand) from manufacturing of iron or steel
	(73)	Ground granulated blast – furnace slag (GGBS)
	(74)	Halides and halide oxides of non-metals
	(75)	Halogenated derivatives of Hydrocarbons
	(76)	Halogenated, sulphonated, nitrated or nitrosated derivatives of Phenols and Phenol alcohols
	(77)	HDPE
	(78)	Heterocyclic compounds with nitrogen heteroatom(s) only
	(79)	Heterocyclic compounds with oxygen heteroatom(s) only
	(80)	Hydrazine & hydroxylamine and their inorganic salts
	(81)	Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined
	(82)	Hydrogen chloride (Hydrochloric acid)
	(83)	Hydrogen peroxide
	(84)	Hydrogen, rare gases and other non-metals
	(85)	Hydroxide and peroxide of magnesium
	(86)	Industrial monocarboxylic fatty acids
	(87)	Inorganic products of kind used as luminophores
	(88)	Ion-exchangers based on polymers
	(89)	Iron ores and concentrates, including roasted iron pyrites
	(90)	Iron oxides and hydroxides
	(91)	Isotopes and compounds
	(92)	Lead ores and concentrates
	(93)	Liquid glucose (non-medicinal) and Dextrose syrup
	(94)	LDPE / LLDPE
	(95)	Maize germ, maize gluten and maize oil
	(96)	Manganese ores and concentrates
	(97)	Manganese oxides
	(98)	Mechanical wood pulp, chemical wood pulp and semi-chemical wood pulp
	(99)	Methanol
	(100)	Mixed alkylbenzenes
	(101)	Mixed PVC stabilizer
	(102)	Molybdenum ores and concentrates
	(103)	Napthalene
	(104)	Natural polymers
	(105)	Natural rubber, balata, gutta percha
	(106)	Nickel ores and concentrates
	(107)	Niobium, tantalum, vanadium or zirconium ores and concentrates
	(108)	Nitric acid, sulphonitric acids
	(109)	Nitrile-function compounds
	(110)	Nitrites and nitrates
	(111)	Normal Paraffin
	(112)	Nucleic acids and their salts
	(113)	Organic derivatives of hydrazine or of hydroxylamine
	(114)	Organo-sulphur compounds
	(115)	Oxides of boron and boric acids
	(116)	Oxygen – function amino-compounds
	(117)	Paper board
	⁴ (117A)	Paper covered aluminium strips/lwires⁴
	(118)	Partially oriented yarn and polyester texturised yarn
	(119)	Petroleum resins
	(120)	Phenols
	(121)	Phosphides,whether or not chemically defined
	(122)	Phosphinates and phosphonates
	(123)	Phosphoric ester and their salts
	(124)	Pigments
	(125)	Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils
	(126)	Plates,sheets and strip of non-cellular rubber
	(127)	Polyacetals
	(128)	Polyamides
	(129)	Polycarboxylic acids
	(130)	Polymers of ethylene in primary forms
	(131)	Polymers of propylene
	(132)	Polymers of styrene in primary forms
	(133)	Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms
	(134)	Polyester chips
	(135)	Potassium dichromate
	(136)	Precious metal ores and concentrates
	(137)	Prepared driers
	(138)	Prepared pigments
	(139)	Prepared rubber accelerators
	(140)	PVC granules
	(141)	PVC and XLPE insulated wires and cables
	(142)	Quaternary ammonium salts and hydroxides
	(143)	Radioactive chemical elements
	(144)	Reaction initiators and reaction accelerators
	(145)	Reclaimed rubber
	(146)	Reducers and blanket wash/roller wash
	⁴ (146A)	Refractory castable and monolithics⁴
	(147)	Residual lyes from manufacturing of wood pulp
	(148)	Retarders
	(149)	Rods, tubes and profile shapes of unvulcanised rubber
	(150)	Rosin and resin acids and derivatives
	(151)	Saturated acyclic monocarboxylic acids
	(152)	Sheets, circles and ingots of zinc, brass and copper
	(153)	Silicon carbide
	(154)	Silicons
	(155)	Sodium dichromate
	(156)	Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash)
	(157)	Sugars chemically pure ( other than sucrose, lactose, maltose, glucose and fructose); Sugar ethers, sugar acetals and sugar esters and their salts
	(158)	Sulphides of non-metals
	(159)	Sulphides and Polysulphides
	(160)	Sulphites and thiosulphates
	(161)	Sulphonamides
	(162)	Sulphonated, nitrated or nitrosated derivatives of hydrocarbons
	(163)	Sulphur and barytes
	(164)	Sulphur and sublimed or precipitated and colloidal sulphur
	(165)	Sulphuric acid and anhydrides
	(166)	Synthetic organic colouring matter
	(167)	Synthetic organic tanning substances
	(168)	Synthetic rubber and factice derived from oils
	(169)	Tanning extracts of vegetable origin
	(170)	Tin ores and concentrates
	(171)	Titanium ores and concentrates
	(172)	Titanium oxides
	(173)	Toluole
	(174)	Tungsten ores and concentrates
	(175)	Unsaturated acyclic monocarboxylic acids
	(176)	Uranium or thorium ores and concentrates
	(177)	Vegetable alkaloids,natural or reproduced by synthesis and their salts
	(178)	^3/4Vegetable waxes, paraffin waxes and Bees wax^3/4
	(179)	Vulcanised rubber thread and cord
	(180)	Wood tar and wood tar oils
	(181)	Xylole
	^3/4(181 A)	Yeast^3/4
	(182)	Zinc ores and concentrates
	(183)	Zinc oxide and zinc peroxide
	(184)	Zipper
	(185)	Aseptic packaging aluminium foil of thickness not exceeding 0.2 mm ( whether or not backed by paper, plastic or other backing material)
	(186)	All kinds of bags and sacks including HDPE, LDPE and PP woven sacks for packing of goods
	(187)	Articles of plastics for packing of goods
	(188)	Carboys, bottles, jars and phials of glass
	(189)	Cartons and Boxes for packing of goods
	(190)	Empty tins and empty barrels
	(191)	^3/4All kinds of ropes and twines including jute twine^3/4
	^3/4 (191 A)	Paper cones and bobbins^3/4
	(192)	Printed labels of paper and paperboard
	(193)	^3/4Self-adhesive tape^3/4
	(194)	Self-adhesive plates, sheets, film and strip of plastics
	(195)	Stoppers, caps and lids
	(196)	Such other goods as the State Government may, by notification, specify

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5 comments on “VAT Schedule”

praveen shrivas says:

March 26, 2013 at 3:54 pm

well done keep updating the list & me. thanks

Reply
amit gupta says:

November 23, 2013 at 2:15 pm

what is the vat tax rate on bakery item. bakery item such as toast , biscuit, kurkure , packed kurkure ,

Reply
- admin says:
  
  November 23, 2013 at 5:09 pm
  
  Bakery items such as biscuits, toasts etc. are not covered under any of the entries in part I or II and hence are taxable @ 13%
  
  However, in my opinion Kurkure can be covered under namkeens(w.e.f. 1.4.13) which are taxable @ 5%
  
  Reply
Nikita says:

November 29, 2013 at 4:47 pm

can u tell me whether input tax credit is available for vat paid on plywoods and etc. in M. P.

Reply
- admin says:
  
  November 29, 2013 at 4:54 pm
  
  Assuming plywoods are purchased for use in furniture for office use and not for sale, ITR will not be available
  
  Reply

VAT Schedule

21.

Benzole

Medical equipments / devices and implants

Murmuralu, pelalu, atukulu, puffed rice, muri, murki (Other than the goods specified in Schedule I)

16.Napa slabs (rough flooring stones), neemach stones, shahabad stones 16.

[ Napa slabs (Rough flooring stones) and shahabad stones ] 1.4.2006 to 15.9.08

9Omitted9w.e.f.5.7.2007

3/4Nuts, bolts, screws and fasteners that is to say- hinges, nails, rivets, cotter, cotter pins, staples and panel pins 3/4

Ores and minerals

Paper, paper waste and newsprint

Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof (upto 31-07-2009)

20Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof (other than declared goods) 20

Moulded plastic footwear, hawai chappals and straps 3/4 (other than the goods specified in Schedule I)3/4 thereof

Water storage tank made of plastic

Footwear and chappal made of Plastic / PVC / rubber, sale price (maximum retail price printed on the label) of which does not exceed Rupees Two Hundred and Fifty (other than the goods specified elsewhere in this Schedule and Schedule I)

Porridge

Pre-recorded audio cassette and pre-recorded audio CD

Printed material including diary and calendar

Printing ink excluding toner and cartridges

Pulp of bamboo, wood and paper

Rail coaches, engines, wagons and 19.parts thereof and railway signalling equipments19.

3/4Readymade garments, made up of fabric including towel (sale price of which exceeds rupees one hundred), blanket, socks, ties, branded pillow covers 3/49

Renewable energy devices or equipments, including their parts, that is to say -

Safety matches

Sand and grit

3/4Omitted3/4

Sewing and knitting machines 3/4and atta chakki3/4 and parts and accessories thereof (upto 31-07-2009)

Sewing and knitting machines and parts and accessories thereof

(from 01-08-2009)

Sheets made of foam / plastic foam / rubber foam / other synthetic foam

Ship and other water vessels including non-mechanised boats

3/4Skimmed milk powder, UHT milk and flavoured sweetened milk3/4

Solvent oils other than organic solvent oil

Spectacles, parts thereof, contact lens and lens cleaner

Spices of all varieties and forms including Ajwain, Amchur, Dalchini, Dhania, Dry chilli, Garam Masala, Haldi, Ilaichi, Jaipatri, Jaiphal, Jeera, Kalaunji, Kali mirch, Kesar, Loung, Methi, Patharphool, Saunf, Shahjeera, Sonth, Suwa, Tejpan

Sports goods (excluding apparels and footwear)

Starch

Sugar other than those specified in Schedule I

Tamarind, tamarind seed and powder

Tatpatti [Upto 31.3.2008]

12.Omitted w e f 1.4.2008

Tea

[ Tobacco and tobacco products other than those

specified in schedule I - 1.4.2006 to 31.3.2007

6Omitted

Toys excluding electronic toys

Tools

3/4Tractors, power tillers, threshers, harvesters, attachment and parts (including tyres, tubes and flaps) thereof3/4

Transformers 3/4and parts thereof3/4

Transmission towers

Umbrella (except garden umbrella) and parts thereof [Upto 31.3.2008]

12.Omitted w e f 1.4.2008

Vanaspati (Hydrogenated Vegetable oil )

Vegetable oil including ginglli oil and bran oil

Wet dates (upto 31-07-2009)

Wooden crates

Writing instruments, geometry boxes, colour boxes, crayons, pencils and pencil sharpeners

Writing ink

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla

Clay including fireclay, fine china clay and bal clay

Lignite

Lime, Lime stone, clinker and dolomite.

Linear alkyl benezene, sulphonic acid and alfa olefin sulphonate

Plastic granules, plastic 3/4powder, plastic scrap3/4and master batches

Stainless Steel sheets

Knitting wool

Processed or preserved vegetables and fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and 6fruit juice, thandai and sharbat 6 (whether in sealed containers or otherwise)

Raw potato chips, and finger(made by small industries)

(upto 31-07-2009)

Processed meat, poultry and fish

The goods of local importance not included in Schedule I :

3/4Tapioca and sabudana3/4(upto 31-07-2009)

Tapioca (20 from 01-08-2009)

Benzole

Sulphur and barytes

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^16.Napa slabs (rough flooring stones), neemach stones, shahabad stones ^16.

⁹Omitted⁹w.e.f.5.7.2007

³^/⁴Nuts, bolts, screws and fasteners that is to say- hinges, nails, rivets, cotter, cotter pins, staples and panel pins ³^/⁴

²⁰Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, conduit pipes and fittings thereof (other than declared goods)²⁰

Moulded plastic footwear, hawai chappals and straps ³^/⁴ (other than the goods specified in Schedule I)³^/⁴ thereof

Rail coaches, engines, wagons and ^19.parts thereof and railway signalling equipments^19.

³^/⁴Readymade garments, made up of fabric including towel (sale price of which exceeds rupees one hundred), blanket, socks, ties, branded pillow covers ³^/⁴ ⁹

³^/⁴Omitted³^/⁴

Sewing and knitting machines ³^/⁴and atta chakki³^/⁴ and parts and accessories thereof (upto 31-07-2009)

³^/⁴Skimmed milk powder, UHT milk and flavoured sweetened milk³^/⁴

¹²^.Omitted w e f 1.4.2008

⁶Omitted

³^/⁴Tractors, power tillers, threshers, harvesters, attachment and parts (including tyres, tubes and flaps) thereof³^/⁴

Transformers ³^/⁴and parts thereof³^/⁴

¹²^.Omitted w e f 1.4.2008

Plastic granules, plastic ³^/⁴powder, plastic scrap³^/⁴and master batches

Processed or preserved vegetables and fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and ⁶fruit juice, thandai and sharbat ⁶ (whether in sealed containers or otherwise)

³^/⁴Tapioca and sabudana³^/⁴(upto 31-07-2009)

Tapioca (²⁰ from 01-08-2009)