Schedule D
[See clause (a) of sub-section (2) of section 7].
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Serial No.
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Description of goods
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Rate of tax
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1
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2
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3
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1.
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Aviation Turbine Fuel
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25%
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2.
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Petrol, Gasohol w.e.f. 1.4.2003 to 31.1.2004 Petrol
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20% 20%
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Explanation:- For the purpose of this entry „Petrol? means any inflammable Hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. Subs. Vide S.O. No. 9, dated 22.1.04 w.e.f. 1.2.2004
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3.
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High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil w.e.f. 1.4.2003 to 31.1.2004 High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil Subs. Vide S.O. No. 63, dated 22.1.04 w.e.f. 1.2.2004 High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil Subs. Vide S.O. No. 57, dated 09.07.08 w.e.f. 06.06.2008 to 25.11.2014, High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil Subs. Vide S.O. No. 119, dated 26.11.2014 w.e.f. 26.11.2014
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12% 12% 8.8%, 16.4%
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Explanation:- For the purpose of this entry „diesel? means any inflammable Hydrocarbon oil (excluding crude oil) which either by itself or in admixture with any other substance, is suitable for use as fuel in engines other than spark ignition engines.
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4.
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Paddy
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4%
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5.
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Petrol, High Speed Diesel, Super Light Diesel Oil and Light Diesel Oil when sold to Export Oriented Units (EOU) or units set up under Export Processing Zone (EPZ) Scheme, Electronic Hardware Technology Park (EHTP) Scheme or Software Technology Park (STP), for use by such unit in manufacture of goods for sale in the course of export outside the territory of India; Inserted Vide S.O. No. 63, dated 22.1.04 w.e.f. 1.2.2004
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4%
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