LIST OF GOODS FOR WHICH THE RATE OF TAX IS 1% or 1.1%
|
| Sr.No. |
Name of the commodity |
Rate of Tax before 1st October 2015
|
Rate of Tax w.e.f. 1st October 2015 |
| B-1 |
Articles made of precious metals of fineness not less than fifty per cent, whether or not containing precious stones, semi precious stones, diamonds or pearls whether real or cultured and to which entry 105 in Schedule ‘C’ does not apply but excluding industrial goods and industrial tools to which entry 53A of Schedule ‘C’ applies. |
1% |
1.2% |
| B-2 |
Precious metals that is to say Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium and alloys of any of them.
Explanation: For the purposes of this entry an alloy of precious metal means precious metal of fineness of not less than fifty per cent.
|
1% |
1.2% |
| B-3 |
Precious stones including diamonds, semi-precious stones and pearls wheather real or cultured.
Schedule entries B-3 and B-3A have been clubbed together and single entry B-3 has been inserted with some technical changes.
|
1% |
1.2% |
| B-4 |
Hairpins, Imitation Jewellery, beads of glass, plastics or of any metal other than precious metals and parts and components thereof. |
1% |
1.2%
|
| D-1 |
Foreign liquor as defined, from time to time, in rule (3)(6)(1) of the Bombay Foreign Liquor Rules,1953, excluding wine. |
50% |
60% |
| D-2 |
Country liquor as defined in the Maharashtra Country Liquor Rules, 1973 |
50% |
60% |
| D-3 |
Liquor, imported from any place outside the territory of India as defined, from time to time, in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963, excluding wine. |
50% |
60% |
| D-5 |
High Speed Diesel Oil
| (a) When delivered,-- |
| (i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette and |
| (ii) to a person other than the retail trader having place of business situated within the geographical limits of Municipal Corporation of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette. |
| (b) In circumstances other than those mentioned in clause (a) above. |
|
|
24% + Two rupees per litre
24% + Two rupees per litre
21% + Two rupees per liter |
| D-10 |
Any other kind of Motor Spirit,
(a) When delivered,--
(i) to a retail trader for trading from a place of business situated within the geographical limits of Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in Official Gazette; and
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government the Official Gazette.
(b) When delivered in circumstances other than those mentioned in clause(a) above.
|
26% + One rupees per litre
26% + One rupees per litre
25% + One rupees per litre |
26% + Three rupees per litre
25% + Three rupees per litre
25% + Three rupees per litre |
| D-13 |
Aerated and Carbonated non-alcholic beverage wheather or not containing sugar or other sweetening matter or flavour or any other additives. |
20% |
25% |
| D-14 |
Cigar and Cigarettes. |
25% |
35% |
|