SCHEDULE |
[See sections 2(26), 5 and 6] |
(From 1.4.2005 to date) |
Note - The abbreviation “%” in relation to the rate of tax indicates that tax on goods to which the entry relates shall be charged on the basis of the sale price, the tax being equal to such percentage of the sale price as is indicated against the respective goods.
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Schedule A
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LIST OF GOODS FOR WHICH THE RATE OF TAX IS NIL%
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Sr. No.
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Name of the commodity |
Conditions And exceptions
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Rate of Tax
|
Date of effect |
1 |
2 |
3 |
4 |
5 |
1 |
Agricultural implements manually operated or animal driven as may be notified by the State Government from time to time in the Official Gazette and components and parts of such implements.
|
|
Nil % |
1.2.2006 to date |
2 |
Aids and implements used by handicapped persons as may be notified by the State Government from time to time in the Official Gazette and components and parts thereof.
|
|
Nil % |
1.2.2006 to date |
2A |
Aircraft spare parts,as may be notified from time to time,by the State Government in the Official Gazette.
|
|
Nil % |
1.8.2014 |
3 |
Animal driven carts including bullock carts and components, parts and accessories thereof (excluding bearings, tubes and tyres).
|
|
Nil % |
1.2.2006 to date |
4 |
(a)Aquatic feed, cattle feed, poultry feed, their concentrates, additives and supplements;
(b) Grass, hay, straw;
(c) Husk and bran of cereals and pulses, sarki pend and de-oiled cakes, but excluding –
i) other oil cakes,
|
|
Nil % |
1.5.2010 to date |
5 |
Betel leaves. |
|
Nil % |
1.4.2005 to date |
6(a) |
Books, that is to say, every volume or part or division of a volume including almanacs, panchangs, time tables for passenger transport services and periodicals, maps, charts, orreries and globes, but excluding__ annual reports, application forms, account books, balance sheets, calendars, diaries, catalogues, race cards, publications which mainly publicise goods, services and articles for commercial purposes and publications which contain space exceeding eight pages for writing.
|
|
Nil % |
1.4.2015 to date |
6(b) |
Graph book, Laboratory notebook, Drawing book and Work Book |
|
Nil % |
1.4.2015 to date |
7 |
Bread (excluding pizza bread), in loaf, rolls or in slices, toasted or otherwise except when served for consumption.
|
|
Nil % |
1.4.2005 to date |
8 |
Broomsticks and brushes of a type used to clean floor including toilet floor.
|
|
Nil % |
1.4.2005 to date |
9 |
Cereals (other than paddy, rice and wheat) in whole grain, split or broken form and their flour whether sold singly or in mixed form.
9A (a) Paddy, rice, wheat and pulses in whole grain, split or broken form;
(b) The flour of wheat & rice including atta, maida, rawa and suji;
(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals. sold during the period from 1st May 2005 to 31st March 2006.
9A (a) Paddy, rice, wheat and pulses in whole grain, split or broken form;
(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
sold during the period from 1st May 2006 to 30th September 2006.
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|
Nil %
Nil %
Nil %
|
1.5.2005 to 31.3.2006
1.5.2005 to date
1.5.2006 to 30.9.2006
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9A |
(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;
(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
sold during the period from 1st May 2006 to 31st March 206
|
|
Nil % |
1.4.2015 to 31.3.2016
|
9A |
(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;
(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
sold during the period from 1st May 2006 to 31st March 2017
|
|
Nil % |
1.4.2016 to date
|
10 |
Chalk Stick |
|
Nil % |
1.4.2005 to date |
11 |
Charcoal and Badami Charcoal |
|
Nil % |
1.4.2005 to date |
12 |
(a) Charkha, Ambar Charkha, and other implements used in the production of handspun yarn and components, parts and accessories of any of them,
(b) Khadi garments,
(c) Made-ups and other goods prepared from handspun yarn.
|
|
Nil % |
1.2.2006 to date |
12A |
(1) Drugs for treatment of Cancer, as may be notified from time to time, by the State Government, in the Official Gazette
|
|
Nil %
|
1.4.2015 to 31.03.2016
|
12A |
(1) Drugs for treatment of Cancer, as may be notified from time to time, by the State Government, in the Official Gazette
(2) Mammography machines, used for the diagnosis of Breast Cancer |
|
Nil % |
1.4.2016 to date |
12B |
Drugs and medical equipments used in dialysis for the treatment of patients suffering from kidney disease, as may be notified form time to time, by the state Government, in the Official Gazettte. |
|
Nil % |
2.01.2016 to date |
13 |
Handlooms, their parts, accessories, attachments and auxillary machines as may be notified by the State Government from time to time in the Official Gazette.
|
|
Nil % |
1.4.2005 to date |
13A |
Hybrid electric buses and battery operated buses, sold to public transport undertakings in the State, for public transportation |
|
Nil % |
1.4.2016 to date |
14 |
Gandhi Topi |
|
Nil % |
1.4.2005 to date |
15 |
Clay lamps |
|
Nil % |
1.4.2005 to date |
16 |
Contraceptives of all types |
|
Nil % |
1.4.2005 to date |
17 |
Cotton and silk yarn in hank |
|
Nil % |
1.4.2005 to date |
18 |
Curd, Lassi, butter milk and separated milk except when served for consumption. |
|
Nil % |
1.4.2005 to 31.1.2006
|
|
(a) Buttermilk,
(b) Separated milk,
(c) Lassi,
(d) Curd (excluding curd whether or not sweetened or flavoured when sold under a brand name),,Except when served for consumption.
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|
Nil % |
1.2.2006 to date |
19 |
Earthen pot |
|
Nil % |
1.4.2005 to date |
20 |
Electricity |
|
Nil % |
1.4.2005 to date |
21 |
(a) Firewood excluding Casuarina Poles and eucalyptus logs and cut sizes thereof,
(b) Fuel made from solid waste procured from any local bodies or on their behalf.
(c) Biomass pellets.
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|
Nil % |
1.1.2008 to date
1.11.2008 to date
|
21A |
L. P. G. supplied in cylinders containing upto 14.5 kg. of L.P.G. for domestic use.
|
|
Nil % |
7.6.2008 to date |
22 |
Fishnet, fishnet fabrics, fish seeds, prawn seeds and shrimp seeds.
|
|
Nil % |
1.5.2005 to date |
23 |
Fresh plants, saplings and natural flowers excluding Mahua flowers
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Nil % |
1.4.2005 to date |
24 |
Fresh vegetables and potatoes, sweet potatoes, yam (elephant’s foot), onions, fresh fruits excluding wet dates except when sold in frozen state or in sealed container.
|
|
Nil % |
1.2.2006 to date |
25 |
Garlic and Ginger |
|
Nil % |
1.4.2005 to date |
26 |
Bangles made from any material except precious metals. |
|
Nil % |
1.5.2005 to date
|
26A |
Copyrights for distribution and exhibition of cinematographic films in theatres and cinema halls sold during the period commencing on the 1st April 2005 and ending on the 30th Aril 2011 |
|
Nil |
1.8.2014 |
27 |
Goods of incorporeal or intangible character, other than those notified under entry 39 in Schedule C.
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|
Nil % |
1.4.2005 to date |
27A |
Hand pump used for pumping water |
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Nil % |
1.4.2013 to date
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27B |
Handicrafts made of bamboo, excluding bamboo furniture |
|
Nil % |
1.4.2016 to date |
28 |
Human blood and its components and products thereof. |
|
Nil % |
1.2.2008 to date
|
29 |
Idols of deities in clay or Plaster of Paris |
|
Nil % |
1.4.2005 to date |
30 |
Indigenous handmade musical instruments and components and parts thereof, as may be notified by the State Government from time to time in the Official Gazette.
|
|
Nil % |
1.2.2006 to date |
31 |
Kumkum in any form including bindi, alta and sindur |
|
Nil % |
1.4.2005 to date |
32 |
Leaf plates and cups |
|
Nil % |
1.4.2005 to date |
33 |
Meat, flesh of poultry and seafood, including fish, prawns, lobsters, crabs and shrimps except when sold in frozen state or in a sealed container; Eggs in shell, cattle excluding horses, sheep, goats, pigs and poultry.
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Nil % |
1.4.2005 to 31.1.2006
|
33 |
(1) (a) Raw meat,
(b) Raw flesh of poultry,
(c) Raw seafood including fish, prawns, lobsters, crabs, and shrimps except when sold in frozen state or in sealed container;
(2) Eggs in shell,
(3) Sheep, goats, pigs, poultry and cattle excluding horses.
|
|
Nil % |
1.2.2006 to date |
34 |
Milk, that is to say, animal milk in liquid form except when served for consumption and excluding,-
(a) condensed milk whether sweetened or not, and
(b) milk containing any ingredient and sold under a brand name
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|
Nil % |
1.4.2005 to date |
35 |
National flag |
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Nil % |
1.4.2005 to date |
36 |
(a) Judicial, Non-judicial stamp papers court fee stamps when sold by Government Treasuries or vendors authorized by the government;
postal items like envelopes, post cards etc. when sold by Government; Philatelic material such as postal stamp, postal envelope, postal stationary, pigeongram, rocketgram and first day cover.
|
|
Nil % |
1.4.2005 to date |
37 |
Organic manure (excluding oil cakes and de-oiled cakes). |
|
Nil % |
1.4.2005 to date |
38 |
Plantain leaves |
|
Nil % |
1.4.2005 to 7.8.2006
|
38 |
Rakhee |
|
Nil % |
8.8.2006 to date |
39A |
(a) Poha, lahya and chirmura
(b) Roasted gram and dalwa
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|
Nil % |
1.8.2014 to date |
40 |
Raw wool |
|
Nil % |
1.4.2005 to date |
41 |
Seeds of all types excluding seeds to which any other entry of this schedule or of schedule 'C' applies.
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|
Nil % |
1.5.2005 to date |
42 |
Semen including frozen semen |
|
Nil % |
1.4.2005 to date |
43 |
Silk worm laying, cocoon and raw silk |
|
Nil % |
1.4.2005 to date |
44 |
Slate and slate pencils but not including writing boards |
|
Nil % |
1.4.2005 to date |
45 |
Sugar and fabric as described from time to time in column 3 of the First schedule to the Additional Duties of Excise [Goods of Special Importance], Act, 1957 (58 of 1957) as it stood prior to the date on which the Fianance Act, 2011 comes into force, but excluding those specified in schedule 'C'.
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Nil % |
1.5.2011 to date |
45A |
Deleted w.e.f 1st April, 2013 |
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1.4.2013 |
46 |
Tender green coconut |
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Nil % |
1.4.2005 to date |
47 |
Toddy, Neera and Arak |
|
Nil % |
1.4.2005 to date |
48 |
Salt, that is to say, common salt including iodised salt. |
|
Nil % |
1.5.2005 to date |
49 |
Water other than,__
(a) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and
(b) water sold in sealed container.
|
|
Nil % |
1.2.2006 to date |
50 |
(a) Goods distributed through the Public Distribution System, (except kerosene)
(b) Goods supplied from bond to foreign going ships and aircrafts,
(c) Goods supplied to in-transit passengers (both incoming and outgoing) at the duty free shops at the International Airport, Mumbai.
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|
Nil % |
1.2.2006 to date |
51 |
During the period from 1st May 2006 to 31st March 2016
(i) Papad except when served for consumption
ii) Gur
iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
v) Coconut in shell and separated kernel of coconut, other than copra.
vi) Solapuri chaddars;
vii) Towels
viii) Wet dates,
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|
Nil % |
1.4.2011 to 31.3.2015 |
51 |
During the period from 1st May 2006 to 31st March 2017
(i) Papad except when served for consumption
ii) Gur
iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
v) Coconut in shell and separated kernel of coconut, other than copra.
vi) Solapuri chaddars;
vii) Towels
viii) Wet dates,
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Nil % |
1.4.2016 to date |
52 |
Khandsari sugar |
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Nil % |
16.11.2005 to date |
53 |
Hurricane lantern and Kerosene lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mantles and accessories, components and parts of all of them.
|
|
Nil % |
1.2.2006 to date |
54 |
Lac, Shellac and their products. |
|
Nil % |
1.4.2007 to date |
55 |
(a) Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.
(b) Camphor
(c) Dhoop including Loban and Ral.
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|
Nil % |
1.5.2011 to date |
56 |
Solar energy devices as may be notified, from time to time, by State Government in the Official Gazette and spare parts thereof.]
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|
Nil % |
1.7.2009 to date |
56A |
Pre-fabricated domestic biogas units. |
|
Nil % |
1.5.2011 to date |
57 |
Katha (Catechu) |
|
Nil % |
1.5.2010 to date |
58 |
Handmade Laundry Soap manufactured by Units certified by the Maharashtra State Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act, 1960, but excluding detergent.
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|
Nil % |
1.5.2010 to date |
59 |
Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the 31st March 2017.
|
|
Nil % |
1.4.2015 to 31.3.2016 |
59A |
Retrofit kits, used to modify the vehicles of the handicapped persons sold by the dealers, authorized by the testing agencies prescribed in the Central Motor Vehicle Rules, 1989 |
|
Nil % |
1.4.2016 to date |
60 |
edible oil and oil cake manufactured and sold by the Tel Ghani
Unit upto a turnover of rupees twenty lakh
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61 |
“Purak Poshan Aahar” by way of supplies made to the Aanganwadi Centres under the Integrated Child Development Scheme |
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|
|
62 |
Water meters sold to local bodies |
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Nil % |
w.e.f. 1.4.2013 |
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