VAT Schedule

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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

14% and other rates

 All items which are not listed in:

  1. Schedule I,
  2. 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

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

5 (from 01-08-2009) 20

5B.

 All kinds of electric/ battery run two wheelers, in which internal combustion engine is not used

4

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.

    412.

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

5 (from 01-08-2009) 20

Bearings

4

5 (from 01-08-2009) 20

Beltings of all kinds and descriptions

4

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

 

Omitted8.

Biomass briquettes

4

5 (from 01-08-2009) 20

Bitumen and  coal tar

4

5 (from 01-08-2009) 20

Bone meal

4

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 bar12.
 

5 (from 01-08-2009) 20
4Bulk drugs.4

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

5 (from 01-08-2009) 20
20. Candles [Upto 31.3.2008]

4
12.Candles other than handmade Candles12.

4
 

5 (from 01-08-2009) 20
21.

All metal castings

4

5 (from 01-08-2009) 20
22.

Centrifugal , monobloc and submersible pumps, pumping sets and parts thereof

4

5 (from 01-08-2009) 20
23.

Coffee beans and seeds, cocoa pod,green tea leaf and chicory

4

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

5 (from 01-08-2009) 20
18. 24A. Floor hygiene powder, specially formulated and manufactured for use in Poultry Farms

418.

5 (from 01-08-2009) 20
25.

Coir and Coir products excluding coir mattresses

4

5 (from 01-08-2009) 20
26.

Combs

4

5 (from 01-08-2009) 20
27.

Cotton and cotton waste

4
28.

Crucibles

4

5 (from 01-08-2009) 20
29.

Cups and glasses of paper and plastics

4

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

5 (from 01-08-2009) 20
12.30B.

Earth moving machines /equipments, parts and attachments thereof

412.

5 (from 01-08-2009) 20
31.

Edible oils, oil cake, but excluding cotton seed oil cake

4

5 (from 01-08-2009) 20
12.31A.

Electrical energy meters

412.

5 (from 01-08-2009) 20
32.

Electrodes

4

5 (from 01-08-2009) 20
33.

Exercise books, graph books, drawing books and laboratory note books

4

5 (from 01-08-2009) 20
34. 20(a) Fabric other than those specified in schedule- I, which is a declared goods

4
(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

5 (from 01-08-2009) 20
12. [36A. Aluminium profiles / extrusions [1.4.2008 to 18.5.2008]

4]12.
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

5 (from 01-08-2009) 20
38.

Fly ash

4

5 (from 01-08-2009) 20
16.39. Ghungharu, ghanta, ghadiyal, jhanjh, manjira, trishul, kamandal and idols of Goddess-God

416.

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)

416.

5 (from 01-08-2009) 20
40.

Hand pumps including parts and fittings

4

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

5 (from 01-08-2009) 20

12.42A.

 Helmet

412.

5 (from 01-08-2009) 20

43.

Honey

4

5 (from 01-08-2009) 20

44.

Hose pipes and fittings thereof

4

5 (from 01-08-2009) 20

45.

Hosiery goods

4

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

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

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

5 (from 01-08-2009) 20
50.

Insulators

4

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

5 (from 01-08-2009) 20
53. 3/4Omitted3/4
54. Khoa (Mawa) and cheese

4

5 (from 01-08-2009) 20
*55. 6Industrial inputs and packing materials that is to say-

4

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
  1.  
 Acyclic alcohols and their Halogenated, sulphonated, nitrated or nitrosated derivatives
  1.  
 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
  1.  
 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
  1.  
 Dimethyl terephthalate
Diphosphorus pentaoxide; phosphoric acid and  lyphosphoric acids
Dithionites and sulphoxylates
  1.  
 Dyes
  1.  
 Electroplating salts
Enzymes, prepared enzymes
  1.  
 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
  1.  
 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
  1.  
 Hypochlorites, commercial calcium hypochlorite,  chlorites, hypobromites
  1. 100.
 Industrial monocarboxylic fatty acids, acid oil from refining, industrial fatty alcohols
  1. 101.
 Inorganic products of kind used as luminophores
  1. 102.
 Ion-exchangers based on polymers
  1. 103.
 Iron ores and concentrates, including roasted iron pyrites
  1. 104.
 Iron oxides and hydroxides
  1. 105.
 Isotopes and its compounds
  1. 106.
 LDPE / LLDPE
  1. 107.
 Lead ores and concentrates
  1. 108.
 Liquid glucose (non-medicinal) and  Dextrose syrup
  1. 109.
 Maize germ, maize gluten and  maize oil
  1. 110.
 Manganese ores and concentrates
  1. 111.
 Manganese oxides
  1. 112.
 Mechanical wood pulp, chemical wood pulp and  semi-chemical wood pulp
  1. 113.
 Methanol
  1. 114.
 Mixed alkylbenzenes and mixed alkylnaphthalenes
  1. 115.
 Mixed PVC stabilizer
  1. 116.
 Molybdenum ores and concentrates
  1. 117.
 Napthalene
  1. 118.
 Natural polymers and modified natural polymers
  1. 119.
 Natural Rubber, balata, guta percha
  1. 120.
 Nickel ores and concentrates
  1. 121.
 Niobium, tantalum, vanadium or zirconium ores and concentrates
  1. 122.
 Nitric acid, sulphonitric acids
  1. 123.
 Nitrile-function compounds
  1. 124.
 Nitrites and nitrates
  1. 125.
 Normal Paraffin
  1. 126.
 Nucleic acids and their salts and other heterocyclic compounds.
  1. 127.
 Organic derivatives of hydrazine or of hydroxylamine
  1. 128.
 Organo-sulphur compounds
  1. 129.
 Oxides of boron and  boric acids
  1. 130.
 Oxygen – function amino-compounds
  1. 131.
 Paper board
  1. 132.
 Paper covered alluminium strips/wires
  1. 133.
 Partially oriented yarn and  polyester texturised yarn
  1. 134.
 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones
  1. 135.
 Phenols and its salts
  1. 136.
 Phosphides excluding ferrophosphorus
  1. 137.
 Phosphinates (hypophosphites), phosphonates (phosphates): phosphates and polyphosphates
  1. 138.
 Phosphoric esters and their salts, including lactophosphates and their chemical derivatives
  1. 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
  1. 140.
 Pigments
  1. 141.
 Plates, sheets and strip of non-cellular rubber
  1. 142.
 Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates alkyd resins, polyallylesters and other polyesters in primary forms
  1. 143.
 Polyamides in primary forms
  1. 144.
 Polycarboxylic acids, their anhydrides, haldies, peroxides and peroxyacids and their chemical derivatives
  1. 145.
 Polyester chips
  1. 146.
 Polymers of ethylene in primary forms
  1. 147.
 Polymers of propylene in primary forms
  1. 148.
 Polymers of styrene in primary  forms
  1. 149.
 Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms
  1. 150.
 Potassium dichromate salts of oxometallic or peroxides and acids
  1. 151.
 Precious metal ores and concentrates
  1. 152.
 Prepared driers
  1. 153.
 Prepared rubber accelerators, compounded plasticizers for rubber or plastics, anti -oxidising preparations and other compound stabilizers for rubber or plastics
  1. 154.
 PVC and XLPE insulated wires and cables
  1. 155.
 PVC granules
  1. 156.
 Quaternery ammonium salts and hydroxides, lecithins and other phosphominolipids
  1. 157.
 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes ) and their compounds; mixtures and residues containing these products
  1. 158.
 Reaction initiators, reaction accelerators and catalytic preparations
  1. 159.
 Reclaimed rubber, tread rubber
  1. 160.
 Reducers and blanket wash/roller wash
  1. 161.
 Refractory castable and monolithics
  1. 162.
 Residual lyes from the manufacturing of wood pulp
  1. 163.
 Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums
  1. 164.
 Retarders
  1. 165.
 Rods, tubes and profile shapes of unvulcanised rubber
  1. 166.
 Saturated acyclic monocarboxylic acids and their chemical derivatives
  1. 167.
 Sheets, circles and ingots of zinc, brass and copper
  1. 168.  
 Silicates; Commercial alkali metal silicates
  1. 169.
 Silicon carbide
  1. 170.
 Silicons in primary forms
  1. 171.
 Sodium dichromate
  1. 172.  
 Sodium sulphate and sodium silicate
  1. 173.
 Sodium hydroxide (caustic soda), potassium hydroxides (caustic potash); peroxides of sodium or potassium
  1. 174.
 Sugar chemically pure ( other than sucrose, lactose, maltose, glucose and fructose); Sugar ethers, sugar acetals and sugar esters and their salts
  1. 175.  
 Sulphates, Alum, feroxo sulphates (persulphates), peroxo sulphates (persulphates)
  1. 176.
 Sulphides and  Polysulphides
  1. 177.
 Sulphides of non-metals
  1. 178.
 Sulphites and  thiosulphates
  1. 179.
 Sulphonamides
  1. 180.
 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons
  1. 181.
 Sulphur and  barites
  1. 182.
 Sulphur and  sublimed or precipitated and colloidal sulphur
  1. 183.
 Sulphuric acid and anhydrides and Oleum
  1. 184.
 Synthetic organic colouring matter
  1. 185.
 Synthetic organic tanning substances
  1. 186.
 Synthetic rubber and factice derived from oils
  1. 187.
 Tanning extracts of vegetable origin; tannins and their  chemical derivatives
  1. 188.  
 Terephthalic Acid and its salts
  1. 189.
 Tin ores and concentrates
  1. 190.
 Titanium ores and concentrates
  1. 191.
 Titanium oxides
  1. 192.
 Toluole
  1. 193.
 Tungsten ores and concentrates
  1. 194.
 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids and their chemical derivatives
  1. 195.
 Uranium or thorium ores and concentrates
  1. 196.
 Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other chemical derivatives
  1. 197.
 Vegetable waxes, paraffin waxes and  Bees wax
  1. 198.
 Vulcanised rubber thread and cord
  1. 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
  1. 200.
 Xylole
  1. 201.
 Yeast
  1. 202.
 Zinc ores and concentrates
  1. 203.
 Zinc oxide and  zinc peroxide
  1. 204.
 Zipper
  1. 205.
 All kinds of bags and sacks including HDPE, LDPE and PP woven sacks for packing of goods
  1. 206.
 Articles of plastics for packing of goods
  1. 207.
 Aseptic packaging aluminium foil of thickness not exceeding  0.2 mm ( whether or not backed  by paper,  plastic or other backing material)
  1. 208.
 Carboys, bottles, jars, phials of glass
  1. 209.
 Cartons and boxes for packing of goods and partition walls
  1. 210.
 Empty tins and empty barrels
  1. 211.
 All kinds of ropes and twines including jute twine
  1. 212.
 Paper cones and bobbins
  1. 213.
 Self-adhesive tape
  1. 214.
 Printed labels of paper and paperboard
  1. 215.
 Self-adhesive plates, sheets, film, strip of plastic
  1. 216.
 Stoppers, caps and lids
  1. 217.
 Such other goods as the State Government may, by notification, specify6

56.

  [ Lac and shellac- 1.4.2006 to 31.3.2007  

4]
6Omitted

57.

Medical equipments / devices and implants

 

4

5 (from 01-08-2009) 20

58.

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

 

4

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

5 (from 01-08-2009) 20

62.

Ores and minerals

 

4

5 (from 01-08-2009) 20

63

Paper, paper waste  and newsprint

4

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

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

5 (from 01-08-2009) 20

965A.

Water storage tank made of plastic

49

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)

418.

5 (from 01-08-2009) 20

66.

Porridge

4

5 (from 01-08-2009) 20

12.66A.

Pre-recorded audio cassette and pre-recorded audio CD

412.

5 (from 01-08-2009) 20

67.

Printed material including diary and calendar

4

5 (from 01-08-2009) 20

68.

Printing ink excluding toner and cartridges

 

4

5 (from 01-08-2009) 20

69.

Pulp of bamboo, wood and paper

4

5 (from 01-08-2009) 20

70.

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

4

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  3/49

4

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..Omitted12. 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

5 (from 01-08-2009) 20

74.

Sand and grit

4

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

412.

5 (from 01-08-2009) 20

77.

Ship and other water vessels including non-mechanised boats

4

5 (from 01-08-2009) 20

78.

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

4

5 (from 01-08-2009) 20

79.

Solvent oils other than organic solvent oil

4

5 (from 01-08-2009) 20

80.

Spectacles, parts thereof, contact lens and lens cleaner

4

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

5 (from 01-08-2009) 20

82.

Sports goods (excluding apparels and footwear)

4

5 (from 01-08-2009) 20

83.

Starch

4

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

5 (from 01-08-2009) 20

85.

Tamarind, tamarind seed and powder

4

5 (from 01-08-2009) 20

485A.

Tatpatti [Upto 31.3.2008]

12.Omitted w e f 1.4.2008

4

86.

Tea

4

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

5 (from 01-08-2009) 20

89.

Tools

4

5 (from 01-08-2009) 20

90.

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

4

5 (from 01-08-2009) 20

91.

Transformers 3/4and parts thereof3/4

4

5 (from 01-08-2009) 20

92.

Transmission  towers

4

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

5 (from 01-08-2009) 20

95.

Vegetable oil including ginglli oil and bran oil

4

5 (from 01-08-2009) 20

96.

Wet dates (upto 31-07-2009)

20Omitted from 01-08-2009

4

97.

Wooden crates

4

5 (from 01-08-2009) 20

98.

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

4

5 (from 01-08-2009) 20

99.

Writing ink

4

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

5 (from 01-08-2009) 20

101.

Clay including fireclay, fine china clay and bal clay

4

5 (from 01-08-2009) 20

102

Lignite

4

5 (from 01-08-2009) 20

103.

Lime, Lime stone, clinker and dolomite.

4

5 (from 01-08-2009) 20

104.

Linear alkyl benezene, sulphonic acid and alfa olefin sulphonate

4

5 (from 01-08-2009) 20

105.

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

4

5 (from 01-08-2009) 20

106

Stainless Steel sheets

4

107.

Knitting wool

4

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

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

5 (from 01-08-2009) 20

110.

The goods of  local importance not included in Schedule I :

4

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

5 (from 01-08-2009)20. *

49.

 Old or second hand motor car as the State Government may , by notification*, specify

1.5
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:

 

5  Entry 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 rod3/4

(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 wire3/4

(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 hydrate3/4

(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) Gelatin3/4

(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  monolithics 4

(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 wax3/4

(179)

 Vulcanised rubber thread and cord

(180)

 Wood tar and  wood tar oils

(181)

 Xylole
  3/4(181 A) Yeast3/4

(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 twine3/4

3/4 (191 A)

 Paper cones and bobbins3/4

(192)

 Printed labels of paper and paperboard

(193)

 3/4Self-adhesive tape3/4

(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

———————————

 

 

image_pdf

175 thoughts on “VAT Schedule”

    1. 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

    1. Pen drives are not covered under entry number 51 (computer related and IT products) or any other entry of Schedule II or Schedule I of MP VAT Act. Hence, they shall be taxable at the rate of 13%.

      Reply

    1. Sir,
      We are unable to locate any such entry in VAT schedule. Kindly provide description about the product.

      Also, please note, when a product is not listed in VAT schedule, it is covered in residuary entry which is taxable @ 13%”

      Reply

  8. Sir, I want to trade the biz of handicraft wooden items. Suppose i will purchase it from tax free zone then how much tax is applicable in M.P for trading on me ??.,

    Reply

    1. Dear Ashishji,
      Handicraft wooden items is a wide category and there may be different rates applicable on different items. However, we are reproducing below relevant portions of Schedule I (tax-free items) below:
      “39. Sirali, bageshi, barroo, date leaves, baskets, tattas, fans, curtains, mattings and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made only of bamboo and fibrous plants like sabai / shishal”
      “40.Bamboo matting ”
      “41.Muddhas made of sarkanda, phool buhari jhadoo”
      “22.Indigenous handmade musical 3/4instruments, handmade soap, handmade paper, handmade dantmanjan3/4, 9.and handmade utensils”

      If your products are covered in above list, they are tax-free in M.P.. Else, they shall be taxed @ 5%/13%. For a detailed discussion, you are requested to visit our office.

      Reply

  9. Kindly let me know VAT% in m.p.state on Items: 1) Black writing boards for use in school & colleges 2) White writing Boards 3) display boards,

    Reply

  10. Great work!!!!
    can’t we categories this list of all item available here.
    Into five categories. If yes what will be the label of the five categories. Please let me know

    Reply

    1. Thank you sir. However, we have tried to reproduce what is given in VAT Act. Hence, it cannot categorize list of items.

      Reply

      1. Thanks for your reply sir,
        But just for information, if it is possible to categorize this items.
        Please will you suggest the possible category label.
        As under Schedule 2 Information technology items are categorize further into two more sub levels. So is this possible to group all the items into more general labels so that this can be easily search based on the label.
        For example If I start with Fixed asset , 2nd Label moveable/non-moveable asset.
        My third label will be Type , 4th sub type and last will be Item name.
        Please provide your review here

      2. Sir,
        The categories can be like, 1) raw-materials and consumables, 2) consumer items, 3) capital goods, 4) Edible items, 5) Packing material and allied products
        However, even after this categorization, many items will be left out.

        Thanks a lot for your suggestion. We have duly noted and shall try to incorporate the same when we update our post.

  11. Kindly advise regarding MP VAT rate on rent received on machine given on lease (possession & control is with lessee , not in nature of service)

    Reply

    1. Sir,
      VAT on lease charges of machine is applicable by virtue of section 2(v) of MP VAT Act. VAT is payable at the rate which is applicable on normal sale of goods given on lease, which, in your case is 13%.

      Reply

  12. Sub – Entry Tax Rate on JCB Machine.

    Dear Sir ,

    i am doing a business of mining of Grit (gitti) and i want to
    purchase Excavator Loader which is known as JCB Machine from out of M.P. ,which
    will be register under RTO department . So I want to know whether Entry Tax Rate
    is 1 % or 10 % ?

    1) Is it covered under the entry – II-II-30B – Earth moving machines / equipments
    , parts and attachment thereof …..1 %

    2) There is a Judgment u/s 70 of the VAT Act of M/s. Guru Movers Pvt. Ltd.,
    Pithampur ……..10% .

    Kindly clarify the above issue.

    REGARDS

    LALIT O. JAIN

    Reply

    1. Unmanufactured tobacco on which addnl. excise duty was leviable but exempted by Govt of India are chargeable to 0% VAT (entry 50 of VAT Sch. I).

      Reply

  15. We would like to sale Gear (Spare parts of rope making machine) without Form C, what Sales Tax will be applicable?

    Reply

  16. Hello sir
    I want to start instant mix products in mp.
    I am from gujarat .

    what is the vat tax rate on instant mix item. such as idli mix. Gota mix. Khamanmix.dahiwadamix.gulabjamunmix.methitheplamix.dosamix.moongdalwada mix.whole wheat flour.sooji.maida.besan

    Reply

  17. Hello Sir,

    I want to know Refining Fluxes(Chemicals) used in steel industry comes under which part and entry no. of Schedule II.

    Your response would be highly appreciated.

    Regards,

    Narender S.

    Reply

  18. what is the vat tax rate on electric water purifier ( reverse osmosis system)
    and spare parts of water purifier contains pvc pipe, fittings , booster pump , smps(adapter) , pvc housings and filters.

    Reply

  19. Sir, what is the rule regarding the Form 49 (Road permit) in MP. what happens if the Transporter has not submitted the Form 49 at the checkpost. what are the penalty provisions and what is the remedy for the same.

    Reply

    1. General rates for entry tax are directly linked with their vat rates. 1% for items where vat is 5% and 2% for items where vat is 13%.
      Also, if item is being used as raw material, entry tax shall be 1% irrespective of its vat rate.
      However, this rule is not applicable in items where separate rates are prescribed in schedule or by way of notification.

      Reply

    1. Kindly refer S.No. 55 of VAT schedule, if your product is listed therein, then vat shall be 5%, otherwise 13%. Entry tax shall be 1% if these are used as raw material.

      Reply

  26. can you tell me what is the procedure of registration in MP vat act in regarding wholesale business of raw potato chips & in which category it will come? and how much cost I will be incurred?

    Reply

      1. DEAR SIR, i OWN A COMPANY PRODUCING PLASTIC MATS IN BHOPAL, I AM NOT ABLE TO FIND PLASTIC MATS IN SCHEDULE 2, AS IT IS A NEW PRODUCT HERE MAY BE THATS WHY, BUT IT IS MENTIONED IN MAHARASHTRA AND UP’S ANNEXURE CLEARLY THAT IT SHOULD BE CHARGED AS PER THE RATE OF 5%. PLEASE EXPLAIN WHAT SHOULD I DO.

        THANKS IN ADVANCE.

      2. Balkishan ji,
        When a product is not listed specifically in any of the schedules of MP VAT Act, it is taxable @ 13 %.

  30. Sir,
    I would be grateful if you kindly helps to clarify the following tax related issues

    We are 10 families constructing our house in MP. We found that rate of 6mm to 12mm iron TMT bars used in construction of house is cheap in CG. We have decided to bring a truck load say 16 to 20 MT or a truck load of various variety of TMT bars from CG. Billing will be done on 10 individual customer say 2 MT each. Seller is asking for Form C. As we are consumer we cannot provide the same to the Seller. Seller is also asking for Weigh bill. (which we are unable to understand). Kindly guide us

    Whether FOR price at our construction site will be comparatively cheaper if get the TMT bars from CG by paying all the taxes levied by MP Govt. Rather this exercise will save us some money or it will be a wasteful exercise.

    Awaiting your guidance please. Please let us also know what are the taxes we have to pay in MP for such purchases.

    regards
    r.k.khare

    Reply

    1. Rajesh ji, it will be a wasteful exercise as you cannot issue form C.
      Way bill asked for by the seller is Form 50 which can be downloaded from mptax.mp.gov.in

      Reply

  31. Sir
    BSNL will supply VSAT from our office at Banglore to PHQ Bhopal , kindly give me idea about VAT Tax 5% or 13 %. VSAT will be deployed in MP.

    Reply

    1. Khatarkar ji, assuming VSAT is a telecommunication equipment, rate of VAT on the same in MP is 5%. However, since the equipment will be supplied from Banglore, rates in force in bangalore shall be applicable which may be different than rates in Madhya Pradesh.

      Reply

  35. sir please advise on rate mentioned in MP Vat act in case of
    the work contract tax on different contstruction works like civil mehanical. moreover what about amc contract

    Reply

    1. In case of works contract, you can opt for either composition scheme (tax rate 1% on fulfilment of specified conditions/ otherwise 5% on gross value) or normal item-wise tax rates on items transferred during works contract. For more information, you can visit our office.

      Reply

  36. Sir,
    Should I consider Purchase of Blatching Plant & Machinery for Construction purpose as a purchase of Earthmoving Machines/ Equipments under 30B of Part II of Schedule II of MP VAT Act & pay VAT @ 5% and Entry Tax @ 1%?

    Reply

    1. Kindly elaborate more about blatching Plant & Machinery. Also, vendor supplying the machine should be having knowledge whether the said product can be classified under earthmoving machine or not.

      Reply

  37. Dear Sir,
    What will be tax on LED lighting products like led cieling light, POP light, LED Panel light.
    If buyer is firm with CST and TIN no.

    Reply

    1. There is one entry relating to the products you mentioned: “5A. All kinds of CFL/ LED bulb and tube – 5%”. However, in my opinion, LED ceiling light, POP light, panel light etc. shall not be covered under “bulb and tube” and hence shall be taxable under residual entry @ 13%.

      Reply

  38. I have purchased a Scorpio (Car) in Commercial Tax era. Sold it in 2007. VAT officer is asking for 12.5% on sale price. My logic is that I have not availed VAT credit/tax credit on the purchase. Do I need to pay VAT 12.5% or some concessional can be applied.

    Reply

    1. Yes, you will have to pay VAT on car sold by you. However, VAT shall be chargeable @ 1.5% (entry no. 9, Sch II Part III as effective during 2007) subject to conditions specified therein.

      Reply

  39. What is the VAT rate for readymade garments ? Consider below scenario. :- Raw Cloth will come from Mahrashtra. I would process and convert it to readymade garment and that will be sold in MP as well as to other states like UP and Maharashtra. So
    1)What will be the VAT rates applicable on import of cloth from Maharashtra
    2) VAT rate for sale of processed clothes in MP
    3) VAT rate for sale of processed clothes in Other states

    Reply

    1. Vikas ji,
      1)We deal only in MP VAT. Hence we have no information about VAT rate applicable in Maharashtra. Entry tax on import of raw cloth from Maharashtra shall be NIL.
      2)Readymade garments (II/II (71)) shall be taxable @ 5% when sold within MP
      3)Same shall be taxable @ 2% when sold in other states (provided Form C is obtained from the buying dealer)

      Reply

      1. Hi Admin
        Thanks for reply. Futher to clarify, If we sell it through online then we will be selling it directly to customers in other states (B2C), so i guess Form C wont be applicable. as they are not dealer So will the VAT be 5% or 2% in this case ?

    1. VAT on vitrified tiles is 5%. Entry tax on the same is 1%. However, applicability of entry tax depends upon situation of supplier.

      Reply

  42. Dear sir,
    we are dealer in Mp with tin no.we purchase vitrified tiles from gujrat.In the bill they added VAT/CST as 2%.now how much tax i have to pay in np while filing my returns.

    Reply

  43. DEAR SIR,
    I WANT TO KNOW WHAT IS RATE OF ENTRY TAX FOR BITUMEN SUPPLY FROM MUMABI TO MADHYA PRADESH FOR ROAD CONSTRUCTION WORK.

    Reply

    1. Balaji Reddy, this is a very wide topic. You are advised to kindly personally visit us or some other tax consultant regarding this.

      Reply

  47. sir,
    we are going to start a resort at kanha kisli – m.p., 50% rooms will be air conditioned, but restaurant will be non A.C.,what will be the rate of VAT & service tax.

    Reply

    1. Cooked food shall be taxable @ 5%. Other items which are sold shall be taxed at respective rates, e.g. Cold drinks @13% and so on.
      We do not deal in service tax, hence we are unable to comment on that issue.

      Reply

  50. Dear Sir
    I’m a retailer and want to purchase goods from other states without TIN no. but with bill in my own name is it ok

    Reply

    1. You can purchase goods from outside MP without TIN if your annual turnover is less than Rs.5 lac. If your turnover exceeds this limit, then you have to first obtain TIN

      Reply

  51. Sir,
    Can a dealer who deals in Send and Gitti etc., claim Input VAT Rebate on tyres and tubes used in his own vehicles, which are used for the transportation of those items (Gitti and Send Etc.)?

    Reply

  52. The vat on some items has been increased from 13% to 14% in MP. Is Timber included in that too? or VAT on timber remains at 13%?

    Reply

  54. i am purchasing car on 7th april, dealer is charging 1% more vat stating that vat is revised in mp w.e.f 1.4.2015, is it so

    Reply

  57. sir
    we deal in glass fiber reinforced gypsum products
    can u tell me the rate of tax applicable
    (*55. 6Industrial inputs and packing materials that is to say-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)
    also we deal in Self-adhesive plastic films use in homes to decor glass
    can u tell me the rate of tax for the same
    (*55. 6Industrial inputs and packing materials that is to say-(194)Self-adhesive plates, sheets, film and strip of plastics)

    Reply

  59. Dear sir,
    We are registered dealer under CST, and M.P tin both, we want to sell tiles to our consumer in maharashtra, direct from gujrat. how can i make bill to my consumer in maharashtra and how much tax i have to add while making bill.The consumer in maharashtra are hospital group registered under CST no, I can give the C Form to supplier in gujrat.please inform me how can i mange this deal,

    GUJRAT SUPPLIER——————————————————-> DIRECT TO MAHARASHTRA PROJECT

    VIA BILLING THROUGH MY FIRM.

    THANKS

    Reply

    2. But the party in maharashtra will not provide C Form to us.Then how much tax i have to quote in bill.Also For giving C Form Of my firm To factory it need 49 Form to get entered in the border how it is possible if material is going to maharashtra.

      Reply

  60. I am manufacturer of Paraffin wax rolls used in textile mills .
    I purchase paraffin wax as my raw material. IN paraffin wax rate of tax is 5 %. I melt the paraffin wax and change its form / shape. I am charging 13 % VAT as per the schedule IV ( All products not specified anywhere).

    Now My buyer is teling that Wax Rolls is a industrial input and rate of tax will be 5 %. They are telling that paraffin wax is in S.No 55 of Industrial Input.

    But I am telling that my product Wax Rolls is not specified any where in schedule.

    Hence pl let me know what is the rate of tax in my product it is 5 % or 13 %

    Reply

    1. Rajeshji,
      You already know that Paraffin wax is covered in entry 55(197) of schedule II and is taxable @ 5%. Now the question is whether Paraffin wax rolls lose their characteristics as Paraffin wax when converted? If yes, then they shall be taxable in the residuary entry @ 14%. In case otherwise, 5%.
      However, you can apply to commissioner u/s 70 for confirmation regarding the same

      Reply

      1. Dear sir what is rate of maharashtra vat on furniture hardware items such as hinges, mortise handles, patch fittings… etc

  61. DEAR SIR, AS YOUR REPLY ON 9 APRAIL HOW CAN I MANAGE E1 TRANSACTION BECAUSE THE BUYER OF MAHARASHTRA WILL NOT GIVE C FORM TO US…SO HOW MUCH TAX I HAVE TO QUOTE ON BILL..ALSO HOW CAN I GET C FORM AS FORM 49 CAN NOT BE STAMPED ON M.PBORDER BECAUSE MATERIAL IS GOING DIRECTLY FROM MAHARASHTRA TO GUJRAT.

    Reply

  62. Sir, We are registered franchisees in MP, of an office furniture company based in bangalore. When we are billed from the supplier company, We are charged 2% entry tax + 2 % against c form. and then when we subsequently sell, we have to charge tax at 14%, so this means taxation of abt 18%. However, if my supplier company bills directly to my end customer, they charge 14.5% VAT. so tax is lesser. However, this method is not very practical as margins are shrunk. most of my customers are end users who cannot issue C form.

    can you guide us as to how we could save on the taxes. Does MP govt allow any adjustments against entry tax…like reduction in tax liability once goods sold within the state.

    Reply

    1. Neha,
      There is no way to save tax in the given condition. However, if you can act as consignment agent of your supplier and purchase goods against form F, CST can be saved.

      Reply

  63. Dear sir, we qant to sell tiles in maharashtra but the party there is end user and they do not have tin no.How i can send them material directly from guzrat under my billing..

    Reply

  64. Dear Sir

    I need VAT rate clarification on Led Bulbs/Tube lights whether it is 5% or 14%
    and What kind of tube lights/bulbs will cover under the VAT rate 5%

    Reply

    1. Furniture of all kind shall be taxable @ 14%.
      However, there is an entry for “pre fabricated steel structure” which is taxable @ 5%.

      Reply

      1. Sir my question is left not replied since 16th Nov. 15 and that is :

        What is vat on mobile phone accessories and mobile phone covers in Madhaya Pradesh.

    1. Sir, as held in case of Orient Paper Mills, Amlai, tissue paper is covered in residuary entry and hence shall be taxable @14%

      Reply

  68. Sir,

    My friends and me went to a government restaurant for a dinner. We ordered our food and fresh lime soda at the end. They charged 5 percent VAT and 5 percent service tax on the food. But they took 20 percent tax (VAT + Service Tax) on fresh lime soda saying that it is 20 percent on liquor. I did not understand. Can you comment on that last part. Is it correct ?

    Reply

    1. Sir,

      In our opinion, fresh lime soda should be covered under entry II/II/108 and shall be taxable @ 5%(VAT). We are unable comment on the rate of service tax as we do not practice in that area.

      Reply

  69. Sir,
    I want to know what are the taxes applicable on my firm if i am purchasing plants from Delhi and selling plants all over India by an online platform? Is there any taxes on plants? shall i need to care about other states taxes?

    Reply

    1. Sir,
      We do not deal in Delhi VAT and hence we are unable to comment on the same. However, as per Schedule I of the MP VAT Act, rate of tax on fresh plants, saplings and fresh flowers sold from the state of Madhya Pradesh is NIL.

      Reply

    1. Sir, w.e.f. 18/12/15, rate of VAT on Refrigerators, ACs, components and parts thereof and televisions has been changed to 15%.

      Reply

  71. Dear Sir/Mam,

    I am currently planning to start a propriety firm and planning to sell cloths online.
    My doubt is If i purchase any product from any other state and sell from madhya pradesh in all over India so whether i need to pay CST or VAT tax OF another state on this product and when i am selling same product in all over india by online platform so at that time, Do i again need to pay VAT OR CST of MADHYA PRADESH. Please emphasis on CST tax how it will be applicable.

    Reply

    1. Nishant,
      Yes you will have to pay VAT/CST when you sell your products. For more details, you are requested to read our article VAT Basics at dineshgoyal.com/vat/vat-basics/

      Reply

  73. Dear sir,
    please tell me vat rates in Madhya pradesh on concentrated perfumes(attars) for industrial use i.e 25 gms & 500 gms and above packing and personal use i.e 3ml to 9.9ml packing

    Reply

    1. Pratik,
      In my opinion, since, perfume (whether industrial or personal use) is not mentioned anywhere in schedule II/I, hence tax rate on the same should be 14%. However, you are advised to go through entry no. 55 of schedule II which contains names of various industrial inputs. If the concentrated perfume you are supplying could be included in any of the sub-entry listed in entry.55, then it shall be taxable at 5%.

      Reply

  77. If we want to purchase trailers (commodity code 87163900 ) in C form with 2% CST. and i am registered dealer and the same if i want to do retail sell then

    1. What amount of enrty tax i need to pay.
    2. What VAT i need to pay in retail invoice
    3. the Entry Tax credit can be availed against VAT?

    Can you send me relavent notification link.

    [email protected]

    Reply

    1. 1. Entry tax on tractor trailer- nil, entry tax on other trailers – 2%
      2. VAT on tractor trailer for agriculture use – 5%, others (including tractor trailer for commercial use)- 14%
      3. No Entry tax credit cannot be availed

      Reply

    1. There is no specific entry for ready to eat items. However, some of the items may be covered under entry of all kinds of namkeens.

      Reply

  82. Sir, If i am selling products which come under schedule 1 (no tax), then Shall i need to have VAT OR CST for my business?

    Reply

    1. There is no specific entry for beauty and cosmetic products and hence in my opinion, the same shall be covered in residuary entry chargeable to VAT @ 14%

      Reply

  87. Sir whats the rate applicable on Yogurt and MilkShakes. Serving them in a shop will lead to additional service tax ?

    Reply

  88. Please clarify that the building material is taxable n if yes, den vat would be rate applicable for same…

    Reply

    1. Yes building material is taxable. Rate for each item is prescribed separately in VAT schedule. Kindly refer to Schedule II to the MP VAT Act for separate rates for each item.

      Reply

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