| |
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T
H E F I R S T S
C H E D U L E
GOODS
IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE
(corrected upto 01st February 2006)
Part-A
(
Goods which are taxble at the rate of 0.5 per cent at the
point of first sale )
|
|
S.No
|
Description
of the goods
|
|
1.
|
Deleted
.
|
|
2.
|
Computer
Software.
|
Part-B
(a)
( Goods which are taxable at the rate of 1 per cent at the point
of first sale )
|
S.No
|
Description
of the goods
|
|
1.
|
Deleted.
|
|
2.
|
Caprolactum.
|
|
3.
|
Cotton
waste.
|
|
4.
|
Cotton
yarn waste.
|
|
5.
|
Chemical
fertilizer, that is to say-
|
S.No
|
Description
of the goods
|
|
(1)
|
Ammonium
sulphate
|
|
(2)
|
Ammonium
sulphate nitrate
|
|
(3)
|
Urea
|
|
(4)
|
Ammonium
chloride
|
|
(5)
|
Sodium
nitrate
|
|
(6)
|
Calcium
ammonium nitrate
|
|
(7)
|
Super
phosphate single
|
|
(8)
|
Super
phosphate triple
|
|
(9)
|
Kotka
phosphate
|
|
(10)
|
Di-Calcium
phosphate
|
|
(11)
|
Potassium
chloride (Muriate of potash)
|
|
(12)
|
Sulphate
of potash
|
|
(13)
|
Mono-Ammonium
phosphate
|
|
(14)
|
Di-Ammonium
phosphate
|
|
(15)
|
Ammonium
phosphate sulphate of any discription
|
|
(16)
|
Nitrophosphate
of any discription
|
|
(17)
|
N.P.K.
Complex of various grades
|
|
(18)
|
Deleted
|
|
(19)
|
Urea
ammonium phospate
|
|
(20)
|
Fused
calcium magnesium phosphate
|
|
(21)
|
Rock
phosphate
|
|
(22)
|
Pottasium
schenite
|
|
(23)
|
Zinc
Sulphate
|
|
(24)
|
Any
mixture of two or more of the articles mentioned in
items (1) to (23) above with or without the addition
of other articles.
|
|
(25)
|
Any
other 'fertilizer' as defined under sub-clause (h)
of clause (2) of the Fertilizer (control) Order,
1985.
|
|
|
6.
|
Helmet.
|
|
|
7.
|
Ink,
ball point refills, steel nibs, student's instruments and
instrument boxes.
|
|
|
8.
|
Liquified
Petroleum Gas.
|
|
|
9.
|
Machineries
operated with/without the application of electrical
energy, their spares, accessories, component parts (either
sold as whole or in parts) and tools sold to industries.
(CST payable on the inter-state sale of Plant &
machineries, their spares and accessories was reduced to
1% w.e.f.01.04.1999 vide G.O.Ms.No.31/99/F.2 dated
30.03.1999).
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|
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10.
|
Deleted.
|
|
|
11.
|
Packing
materials and labels sold to industries located in the
Union Territory of Pondicherry excluding I.M.F.L.
industries.
|
|
|
12.
|
Pollution
control and effluent treatment machineries and their
spares & accessories.
|
|
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13.
|
(a)
All flours of pulses and grams
(b) All parched and fried pulses
(c) All parched and fried grams
|
|
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14.
|
Technical
grade materials, formulations, concentrates, etc., used
for the manufacture of fungicides, herbicides,
insecticides, pesticides, rodenticides, etc.
|
|
|
15.
|
Tyres,
tubes and axle used for animal drawn vehicles.
|
|
|
16.
|
Water
sprinkler, drip irrigation equipments, their spares and
accessories.
|
|
|
17.
|
Deleted.
|
|
|
18.
|
Deleted.
|
|
|
19.
|
Hessian
Cloth, HDPE/PP Woven Strips, HDPE/PP circular strips and
woven fabrics.
|
|
|
20.
|
Staple
fibre and rayon grade wood pulp.
|
|
|
21.
|
Bullion
and specie.
|
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22.
|
Gold
and silver articles including Jewellery.
|
|
(b)(
Goods which are taxable at the rate of 1 per cent at the point of
the first purchase.)
|
S.No
|
Description
of the goods
|
|
1.
|
Coconut.(PGST
& CST payable on the sale of coconut exempted
w.e.f.01.04.1999)
|
(C) (
Goods which are taxable at the rate of 1 per cent at the point of
last purchase.)
|
S.No
|
Description
of the goods
|
|
1.
|
Wattle
bark, Avaram bark, Konnam Bark, Wattle extract, quobracho
and chestnut extract.
|
Part-C
(a) ( Goods which are taxable at the rate of 2 per cent at the
point of first sale )
|
S.No
|
Description
of the goods
|
|
1.
|
All
chemicals used in photography, cinematography and in X-ray
processing.
|
|
2.
|
Deleted.
|
|
3.
|
Deleted.
|
|
4.
|
Deleted.
|
|
5.
|
Deleted.
|
|
6.
|
Deleted.
|
|
7.
|
Articles
of a kind used for sound or sound and image recording,
whether recorded or not, namely magnetic tapes for sound
recording or sound recorded magnetic tapes, whether in
spools or in reels or in any other form of packing,
cassette tapes for sound recording or sound receorded
cassette tapes or television image and sound recorded
media such as video tapes and video discs and parts and
accessories thereof excluding V.C.Rs.
|
|
8.
|
Cinematographic
films.
|
|
9.
|
Dictaphone
and other similar apparatus for recording sound and spare
parts thereof.
|
|
10.
|
Drugs
and medicines except bulk drugs, syringes, needles,
hospital and medical equipments, their spares and
accessories.
|
|
11.
|
Deleted.
|
|
12.
|
Deleted.
|
|
13.
|
Gramaphones
and component parts thereof and records.
|
|
14.
|
Deleted.
|
|
15.
|
Jari.
|
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16.
|
Deleted.
|
|
17.
|
films.
|
|
18.
|
Deleted.
|
|
19.
|
Deleted.
|
|
20.
|
Deleted.
|
|
21.
|
Deleted.
|
|
22.
|
Radios,
radio gramaphones, electrical valves, accumulators,
amplifiers, loudspeakers and spare parts and accessories
thereof.
|
|
23.
|
X-ray
apparatus, films, plates and other equipments required for
the use therewith and accessories and spare parts thereof.
|
Part-D
( Goods which are taxable at the rate of 3 per cent at the point
of first sale )
|
S.No
|
Description
of the goods
|
|
1.
|
All
kinds of two wheeled and three wheeled motor vehicles.
|
|
2.
|
Deleted.
|
|
3.
|
Deleted
|
|
4.
|
All
varieties of trailers by whatever name known.
|
|
5.
|
Deleted
.
|
|
6.
|
Deleted
.
|
|
7.
|
Chicory.
|
|
8.
|
Deleted.
|
|
9.
|
Crokery
and china porcelain or glazed earthenware adopted for
domestic use.
|
|
10.
|
Deleted
.
|
|
11.
|
Dry
cells.
|
|
12.
|
Deleted
.
|
|
13.
|
Deleted
.
|
|
14.
|
Mercury.
|
|
15.
|
Deleted.
|
|
16.
|
Deleted
.
|
|
17.
|
Precious
stones, namely, diamonds, emerald, rubies, real pearls and
sapphires.
|
|
18.
|
Seats
and upholsteries for all kinds of motor vehicles.
|
|
19.
|
Deleted.
|
|
20.
|
Deleted
.
|
|
21.
|
Deleted
|
|
22.
|
Deleted
.
|
|
23.
|
Deleted
|
Part-E
(a) ( Goods which are taxable at the rate of 4 per cent at the
point of first sale )
|
S.No
|
Description
of the goods
|
|
1.
|
Deleted
.
|
|
2.
|
Deleted
.
|
|
3.
|
Deleted
.
|
|
4.
|
Deleted.
|
|
5.
|
Deleted
.
|
|
6.
|
Spark
plugs.
|
|
7.
|
Bulk
drugs
|
|
8.
|
Vanaspathi
|
|
9.
|
Vegetables,
fish and meat sold in sealed containers
|
|
10.
|
Dry
fruits
|
|
11.
|
Readymade
garments
|
|
12.
|
Polysterene
|
|
13.
|
Ores
and minerals
|
|
14.
|
Raw
wool
|
|
15.
|
Beedi
leaves
|
|
16.
|
Hosiery
goods
|
|
17.
|
Sponge
iron
|
|
18.
|
Solvent
oil other than organic solvent oil
|
|
19.
|
G.I.
Pipes
|
|
20.
|
Starch
|
|
21.
|
Maize
products
|
|
22.
|
Ship
(including ship building)
|
|
23.
|
Water
pumps and oil engines
|
|
24.
|
Deleted.
|
|
25.
|
Computers.
|
|
26.
|
I.T.
Products (as defined by the I.T. policy of the Government
of India).
I.T.
Products, namely :-
(1)
Word Processing Machines
(2)
Computer systems and peripherals, Electronic diaries.
(3)
Parts and accessories of Word Processing Machines and
Computer Systems and Peripherals, Electronic diaries.
(4)
DC Micro-motors /Stepper Motors of an output not exceeding
37.5watts and parts thereof.
(5)
Uninterrupted Power Supplies (UPS) and their parts.
(6)
Permanent magnets and articles intended to become
permanent magnets (Ferrites).
(7)
Electrical Apparatus for line telephony or line
telegraphy.
(8)
Transmission apparatus including reception apparatus other
than apparatus for radio broadcasting or TV broadcasting.
(9)
LCD panels and LED panels and parts thereof.
(10)
Printed circuits
(11)
Electronic fuses.
(12)
Data/Graphic display tubes, other than TV picture tubes
and parts thereof.
(13)
Diodes and similar semi-conductor devices; photosensitive
semi-conductor devices, including photovoltaic cells
whether or not assembled in modules or made up into
panels; Light emitting diodes; Mounted piezo-electric
crystals.
(14)
Electronic Integrated Circuits and Micro-assemblies.
(15)
Signal generators and parts thereof.
(16)
Optical fibre and optical fibre cables.
(17)
Liquid crystal devices, Flat panel display devices and
parts thereof.
(18)
Cathode ray oscilloscopes, Spectrum analysers, Cross-talk
meters, Gain measuring instruments, Distortion factor
meters, Psophometers, Network and Logic analyser and
Signal analyser.
|
|
27.
|
Deleted
|
|
28.
|
Kerosene
(excluding PDS Kerosene).
|
|
29.
|
All
types of yarn (excluding hank yarn and handspun yarn).
|
|
30.
|
Safety
matches (excluding handmade matches).
|
|
31.
|
Packing
materials including gunny bags, HDPE bags, corrugated
boxes and containers.
|
|
32.
|
Bran
oil.
|
|
33.
|
Telephones
and parts thereof and wireless equipments.
|
|
34.
|
Calculators.
|
|
35.
|
Typewriters.
|
|
36.
|
Utensils
and kitches wares (excluding domestic utensils).
|
|
37.
|
Bone
meal.
|
|
38.
|
Non
ferrous metal viz., Sulphur, Zinc and Aluminium.
|
|
39.
|
Belting,
Bearings.
|
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40.
|
Bearings.
|
|
41.
|
Chemicals
and intermediate chemicals namely, barytes, hydrogen
peroxide, silcon carbide and lime.
|
|
42.
|
Dyes.
|
|
43.
|
Refractory
bricks.
|
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44.
|
Asphaltic
roofing.
|
|
45.
|
Stainless
steel.
|
|
46.
|
Edible
oil and oil-cake.
|
|
47.
|
Cumin
seeds.
|
|
48.
|
Ferro
alloy and super alloy.
|
|
49.
|
Kirana
items other than those specified elsewhere.
|
|
50.
|
Ice.
|
|
51.
|
Sewing
thread.
|
|
52.
|
Gingelly
oil.
|
|
53.
|
De-oiled-cake.
|
|
54.
|
Vegetable
oil.
|
|
55.
|
All
kinds of bricks.
|
(b)
( Goods which are taxable at the rate of 4 per cent at the point
of first purchase)
|
S.No
|
Description
of the goods
|
|
1.
|
Electrical
energy. (Tax on the “purchase” of electrical energy
“by” industries or traders who do not resort to
consignment transfer to other states were exempted
w.e.f.01.06.2000 vide G.O.Ms.No.25/2000/F.2 dated
27.05.2000)
|
Part-F
( Goods which are taxable at the rate of 5 per cent at the point
of first sale)
|
1.
|
All
electrical goods, machinery, instruments, apparatus,
appliances, accessories and component parts (either sold
as whole or in parts) including electrical earthware,
porelain and all other instruments, apparatus, appliances,
accessories and component parts, the use of which cannot
be had except with the application of electrical energy
other than those mentioned elsewhere in the schedule)
(Tax payable on the sale of motor pump sets upto 5 HP and
all types of water heaters were reduced from 5% to 2%
w.e.f.01.04.1998)
|
|
2.
|
Deleted
|
|
3.
|
A)Deleted
B) black-board,
lamin board, batten board hard or softwall boards or
insulating board and veneered panels, whether or not
containing any material other than wood, cellular wood
panels, building boards of wood pulp or of vegetable fibre,
whether or not bounded with natural or artificial or
reconstituted wood being wood shavings, wood chips, saw
dust, wood flour or other ligneous waste agglomerated with
natural or artificial resins or other organic binding
substances in sheets, blocks, boards, or the like.
|
|
4.
|
Deleted
|
|
5.
|
Deleted.
|
Part-G
( Goods which are taxable at the rate of 6 per cent at the point
of first sale)
|
1.
|
Deleted.
|
|
2.
|
Iron
and Steel Safes and almirahs.
(PGST & CSTY payable on the sale of Iron and steel
safes and almirahs manufactured by tiny industries located
in the U.T. of Pondicherry as certified by the Director of
Industries were reduced from 4% to3% w.e.f. 01.04.1998)
|
|
3.
|
Deleted
|
|
4.
|
Deleted
|
Part-H
( Goods which are taxable at the rate of 7 per cent at the point
of first sale)
Part-I
(a)( Goods which are taxable at the rate of 8 per cent at the
point of first sale)
|
1.
|
Cement
|
|
2.
|
All
kinds of biscuits, confectioneries and chocolates
(Tax payable on the sale of all kinds of biscuits,
confectioneries and chocolates was reduced from 8% to 6%
w.e.f.01.04.1998 under sub-item (b) of item (ii) vide
G.O.Ms.No.29/98/F.2 dated 31.03.98)
|
|
3.
|
R.C.C.
Sleepers
|
|
4.
|
Cigarette
filters
|
|
5.
|
Castings
|
|
6.
|
Diesel
locomotive
|
|
7.
|
Napa
slabs
|
|
8.
|
Printing
ink
|
|
9.
|
Arecanut
powder
|
|
10.
|
Flasks
|
|
11.
|
Pulp
(other than those mentioned elsewhere in the schedule
|
|
12.
|
Explosives
|
|
13.
|
Blades,
razors
|
|
14.
|
Magnets
|
|
15.
|
Hosepipes
|
|
16.
|
Cakes
and pastries
|
|
17.
|
Batteries
and parts thereof
|
|
18.
|
Hydraulic
excavators (earth moving and mining machinery) mobile
cranes, loaders, dumpers and hydraulic tippers.
|
|
19.
|
Electronic
goods other than those specified elsewhere in the
schedule.
|
|
20.
|
Cashew
without shell.
|
|
21.
|
Suitcases.
|
|
22.
|
Tyres
and tubes.
|
|
23.
|
Electrodes.
|
|
24.
|
Sewing
machines
|
|
25.
|
Foam.
|
|
26.
|
Footwear
(excluding those costing Rs.100 or less).
|
|
27.
|
Nutrition
food (MRP category).
|
|
28.
|
Machineries
of all kinds (other than those specified elsewhere in the
schedules).
|
|
29.
|
Diesel
engines.
|
|
30.
|
Plastic
items.
|
|
31.
|
PVC
items (excluding PVC pipes).
|
|
32.
|
Electronic
musical instruments (excluding indigenous handmade musical
intruments).
|
|
33.
|
Auto
parts and accessories.
|
|
34.
|
Paints,
colours and varnish.
|
|
35.
|
All
kinds of lottter tickets.
|
|
36.
|
Duplicating
ink.
|
|
37.
|
Cooked
food.
|
|
38.
|
Tiles.
|
|
39.
|
Ceramics.
|
|
40.
|
Surgical
instruments.
|
|
41.
|
Fans.
|
|
42.
|
Paper.
|
|
43.
|
Photographic
goods.
|
|
44.
|
Sanitary
ware.
|
|
45.
|
Milk
food and milk products.
|
|
46.
|
Butter
and ghee.
|
|
47.
|
Timber.
|
|
48.
|
Electric
motors.
|
|
49.
|
Tea
and coffee.
|
|
50.
|
Building
materials such as wood, bamboo and plywood.
|
|
51.
|
Electrical
bulbs and tube lights.
|
|
52.
|
All
types of cables and electrical wires.
|
|
53.
|
All
types of furniture.
|
|
54.
|
Camphor.
|
(b)
( Goods which are taxable at the rate of 8 per cent at the point
of first purchase)
Part-J
(a) ( Goods which are taxable at the rate of 11 per cent at the
first point of sale)
|
1.
|
Deleted
|
|
2.
|
Deleted
|
|
3.
|
Deleted
|
|
4.
|
Deleted
|
|
5.
|
Deleted
|
|
6.
|
Deleted
|
|
7.
|
Deleted
|
|
8.
|
Deleted
|
|
9.
|
Deleted
|
|
10.
|
Deleted
|
(b)
( Goods which are taxable at the rate of 11 per cent at the point
of last purchase)
|
1.
|
Sugarcane
(Tax payable on the purchase of sugarcane was reduced from
11% to 8% w.e.f.01.04.1999 under item (b) of
G.O.Ms.No.34/99/F.2 dated 30.03.99)
|
Part-J(A)
( Goods which are taxable at the rate of 12 per cent at the point
of first sale)
|
|
|
1.
|
Diesel.
|
|
2.
|
Petrol.
|
|
3.
|
Tele-printer.
|
|
4.
|
Weather
proofing compound.
|
|
5.
|
Fire
works
|
|
6.
|
Furs
and skins
|
|
7.
|
Sandal
wood and oil
|
|
8.
|
Cutlery
|
|
9.
|
Preserved
food articles
|
|
10.
|
Naphtha
|
|
11.
|
Adhesives
|
|
12.
|
Aeronautics
|
|
13.
|
Lifts
and elevators
|
|
14.
|
Vacuum
cleaner
|
|
15.
|
Transmission
towers
|
|
16.
|
Air
circulator
|
|
17.
|
Pile
carpets
|
|
18.
|
Arms
and ammunitions
|
|
19.
|
Binoculars,
telescopes and opera glasses
|
|
20.
|
Lubricating
oils, all kinds of mineral oils (not otherwise provided in
this Act) quenching oil and greases (Tax payable on the
sale of lubricating oils, all kinds of mineral oils,
quenching oils, grease and furnace oil solt as inputs to
the industries located in the U.T. of Pondicherry was
reduced to 3% w.e.f.01.06.2000 vide G.O.Ms.No.20/2000/F.2
dated 27.05.2000)
|
|
21.
|
Mechanical
lighters and cigarette cases
|
|
22.
|
Motor
spirit, that is to say any substance which by itself or in
admixture with other substance is ordinarily used directly
or indirectly to provide reasonably efficient fuel for
automotive or stationary internal combustion engines and
includes all internal combustion oils but does not include
petrol, diesel, kerosene, furnace oil, crude oil, coal or
charcoal.
|
|
23.
|
(a)
Scents
and perfumes, scent-spray, eau-de-cologne, solid cologne,
lavender water, scented lotions, astrigent lotions, after
shave lotions and creams (Tax payable on the sale of all
kinds of agarbathies was reduced from 11% to 6%
w.e.f.01.04.1998 under sub-item (c) of item (ii) vide
G.O.Ms.No.29/98/F.2 dated 31.03.98)
(b) Hair oils, hair creams, hair dyes, hair darkners, hair
tonics, shampoos, hair lotions and other hair preparations
like brilliantines, pomades and vaselines.
(c) Lipstick, lips salve, nail polish, nail brush, nail
cutter, beauty boxes, face powder, toilet powder, powder
compacts, powder pads and puffs, toilet sets (with or
without contents), blemish removes, cleansing milk,
eyeliners, eye shadow, eyebros pencils, eyelash brushes,
snows, face creams, all purpose creams, cold creams,
cleansing creams, make up creams, vanishing creams, beauty
milk, skin tonics, complexion rough depilatories, toilet
sponges and sanitary towels
|
|
24.
|
Soaps
including soap flakes, soap powders, detergent powders and
liquids and metal polishing bars
|
|
25.
|
Tooth
paste, tooth brush, tooth powder.
|
|
26.
|
All
kinds of motor cars, vans lorries, buses, motor vehicles
by whatever name callled except those specified elsewhere
in the schedule.
|
|
27.
|
Refrigerators,
air-conditioning plants, component parts of refrigerators
or airconditioning plants.
(PGST & CST payable on the sale of refrigerators and
air conditioners meant for vehicles for transportation of
passengers and food products like vegetables, fruits,
fish, mutton and flowers was reduced from 5% to 3% w.e.f.
01.04.1997)
|
|
28.
|
T.Vs
and V.C.Rs.
|
|
29.
|
Washing
machines.
|
|
30.
|
Articles
of stainless steel (excluding articles for house hold
purpose).
|
|
31.
|
Voltage
stabilisers.
|
|
32.
|
Cushions
and mattresses.
|
|
33.
|
Electronic
toys.
|
|
34.
|
Fancy
leather goods.
|
|
35.
|
Aerated
drinks.
|
|
36.
|
Cinematographic
equipments.
|
|
37.
|
Glasswares
(ohter than bangles).
|
|
38.
|
Rubber
goods.
|
|
39.
|
Laminated
sheets.
|
|
40.
|
Oxygen
and gas.
|
|
41.
|
Watches
and clocks.
|
|
42.
|
ACSR
Conductors.
|
|
43.
|
All
kinds of motor chasses.
|
|
44.
|
Marble
and marble tiles.
|
Part-K
( Goods which are taxable at the rate of 15 per cent at the point
of first sale )
|
1.
|
Arrack
Pattai
|
|
2.
|
Deleted
|
Part-K(A)
( Goods which are taxable at the rate of 20 per cent at the point
of first sale)
|
1.
|
All
kinds of pan masalas with or without tobacco.
|
|
2.
|
Narcotics
|
|
3.
|
Molasses
|
|
4.
|
Rectified
Spirit.
|
Part-L
( Goods which are taxable at the rate of 35 per cent (at the point
of first sale)
|
1.
|
Alcoholic
beverages except arrack pattai and toddy- Sale or purchase
of liquor bearing duties of excise payable under the
Pondicherry Excise Act, 1970 (Act No. 12 of 1970) and
where the consideration included the cost of bottle.
|
Part-M
( Goods which are taxable at the rate of 40 per cent at the point
of first sale)
|
1.
|
Alcoholic
beverages except arrack pattai and toddy-
(a) where the consideration for the sale or purchase of
bottled liquor falls under part-L and does not include the
cost of bottle.
(b) sale or purchase of foreign liquors of all kinds, that
is to say, beer, wine, spirits and liquors and other
spirituous beverages imported into India from foreign
countries and dealt with under any law for the time being
in force relating to customs duties of goods imported into
India.
|
T
H E S E C O N D S C H E
D U L E D E C L A R E D G O O D
|
|
|
Sl. No.
|
Description of Goods
|
Point of Levy
|
Rate of tax
in percentage
|
|
1.
|
Coal
including coke in all its forms but excluding charcoal
|
At
the point of first sale in the U.T
|
4
|
|
2.
|
Cotton
that is to say, all kinds of cotton (indigenous or imported)
in its un-manufactured state, whether ginned or unginned,
baled pressed or otherwise but excluding cotton waste
|
At
the point of last purchase in the U.T.
|
4
|
|
3.
|
Cotton
yarn but excluding cotton yarn waste
|
At
the point of first sale in the U.T
|
4
|
|
4.
|
Iron
and steel, that is to say -
(a)Pig
iron cast iron including ingot moulds, bottom plates, iron
scrap, cast iron scrap, runner scrap and iron skull scrap;
(b) Steel semis (ingots, slabs, blooms and billets ofall
qualities, shapes and sizes)
(c)Skelp bars, tin bars, sheet bars, hoebars and sleeper
bars.
(d)Steel bars (rounds, rods, squares, flats, octagons and
hexagons, plain and ribbed or twisted in coil form as well
as straight lengths);
(e)Steel structurals (angles, joists, channels, tees,
sheets, piling sections, Z sections or any other rolled
sections);
(f)Sheets, hoops, strips and skelp, both black and
galvanised, hot and cold rolled, plain and corrugated, in
all qualities, in straight lengths and in coil form, as
rolled and in rivetted conditions;
(g)Plates both plain and chequered in all qualities;
(h) Discs, rings, forgings and steel castings;
(i) Tool alloys and special steels of any of the above
categories;
(j)Steel melting scrap in all forms including steel skull,
turnings and borings;
(k)Steel tubes, both welded and seamless,of all diameters
and lengths including tube fittings;
(l)Tin plates, both hot dipped and electrolytic and tin free
plates;
(m) Fish plate bars, bearing plate bars, crossing sleeper
bars, fish plates, bearing plates, corssing sleepers and
pressed steel sleepers, rails - heavy and light crane and
rails;
(n)Wheels, tyres, axles and wheel sets;
(o) Wire rods and wires-rolled, drawn, galvanised,
aluminised, tinned or coated such as by copper;
(p) Defectives, rejects, cuttings or end pieces of any of
the above categories.
|
At
the point of first sale in the U.T
|
4
|
|
5.
|
Jute,
that is to say, the fibre extracted from plants belonging to
the species corchorus capsularis and corchorus olitorius and
the fibre known as mesta or bimli extracted from plants of
the species hibiscus cannabinus and hibiscus sabdariffa -
caraltissima whether baled or otherwise, and the fibre known
as sun or sunnhemp extracted from plants of the species
crotularia, juncea.
|
At
the point of first sale in the U.T.
|
4
|
|
6.
|
(a)
Oil seeds, other than groundnut, that is to say -
1. Sesamum or Til;
2. Cotton Seed;
3. Soyabean;
4. Rapeseed
5. Linseed;
6. Castor;
7. Copra;
8. Sunflower;
9. Nigarseed;
10. Neem, Vepa’
11. Mahuam, illupai, ippe;
12. Karanja, pongam, Honga;
13. Kusam;
14. Punna, Hundi;
15. Kokum;
16. Sal;
17. Tung;
18. Red Palm;
19. Safflower;
(b) Deleted
(c) Groundnut
|
At
the point of first sale in the U.T.
(a) At the point of the first sale in the U.T. in respect of
goods purchased from outside the U.T.
(b) At the point of the first purchase in the U.T when the
transaction does not fall under item (i) above.
|
4
|
|
7.
|
(a)
Raw hides and skins
(b) Dressed hides and skins (which werenot subjected to tax
under this act as raw hides and skins)
|
At
the point of last purchase in the U.T.
At the point of first sale in the U.T.
|
4
|
|
8.
|
Deleted
|
-
|
-
|
|
9.
|
Crude
oil, that is to say -
Crude petroleum oils and crude oils the U.T.obtained from
bituminous minerals (such as shale, calcareous rock, sand)
Whatever their composition, whether obtained from normal or
condensation oil deposits or by the destructive distillation
of bituminous minerals and whether or not subjected to all
or any of the following processes:-
(1) Decantation;
(2) De-salting;
(3) De-hydration;
(4) Stabilisation in order to normalise the vapour pressure
(5)Elimination of very light fraction with a view to
returning them to the oil deposits in order to improve the
drainage and maintain the pressure;
(6) The addition of only those hydro carbons previously
recovered by physical methods during the course of the above
mentioned process;
(7)
deleted
|
At
the point of first sale in the U.T
|
4
|
T
H E T H I R D S C H E D
U L E
(GOODS EXEMPTED FROM TAX)
|
S.No
|
Description
of the goods
|
|
|
|
1.
|
All
cereals including all forms of rice.
|
|
2.
|
Bran.
|
|
3.
|
Deleted.
|
|
4.
|
Meat
(except when sold in sealed containers).
|
|
5.
|
Fish,
prawn, lobster and opther aquatic animals (except when sold
in sealed containers)
|
|
6.
|
Fresh
eggs.
|
|
7.
|
Live
stock including poultry.
|
|
8.
|
Vegetables,
green or dried excluding dehydrated vegetables and
vegetables seeds and plants.
|
|
9.
|
Fresh
fruits.
|
|
10
|
Salt
|
|
11
|
Fresh
milk, whole or seperated
|
|
12
|
Deleted.
|
|
13
|
Deleted.
|
|
14
|
Dahi,
buttermilk and Khoa
|
|
15
|
Hand-made
paper
|
|
16
|
All
books and periodicals
|
|
17
|
Deleted.
|
|
18
|
Firewood
|
|
19
|
Crowbars,
spades, tillers, harrows, ploughs used for agricultural
purposes.
|
|
20
|
Handmade
safety matches.
|
|
21
|
Cattle
feeds including fodder (excluding cotton seeds and oil
cakes) and poultry feeds.
|
|
22
|
Deleted
|
|
23
|
Water
but not aerated water or mineral water or water sold in
bottles or sealed containers.
|
|
24
|
Deleted
|
|
25
|
Tobacco
and all its products, except all kinds of pan masala.
|
|
26
|
i.
Country made shoes (Juties)
ii. Hand-made utensils
iii. Cane and bamboo handicrafts
iv. Earthewares made by kumbhars
When manufactured:-
i) Without the use of power; and
ii) At a place other than a factory as defined in the
factories Act, 1948 and sold either by the maker himself or
by any member of his family or by a co-operative society
consisting wholly of the makers of such articles.
|
|
27
|
Pickles
and murraba.
|
|
28
|
Charkha
takli and charkha accessories.
|
|
29
|
Slate,
slate-pencils, takhties, blank ink used in for takhties,
writing chalks, crayons, foot-ruler of the type used in
schools, kalams (pens used for takhties) sold for less than
Rs.20/-.
|
|
30
|
Betal
leaves, kat and edible lime..
|
|
31
|
All
varieties of textiles (other than durries, carpets,druggets
and pure silk cloth) made wholly or partly of cotton, staple
fibre rayon, artificial silk or wool including
handkerchiefs, towels, napkins, dusters, cotton velvets and
velveteen, tapes niwars and laces and hosiery cloth in
lengths.
|
|
32
|
Bardana
including hessian cloth, Iron Strips and wooden and tin
packing, the sale of which is incidental to dealings in any
of the other goods mentioned in this schedule.
|
|
33
|
Turmeric,
coriander, ajwan, sombu and garlic whole or powdered, except
when sold in sealed containers..
|
|
34
|
Deleted
|
|
35
|
pickles,
sauces, jams, marmalades, jellies and honey when sold in containers of weight
not exceeding five kilograms in each container.
|
|
36
|
Filmscertified
by the Central Board of Film Censors to be predominently
educational in nature.
|
|
37
|
Flowers,
(excluding artificial flowers)
|
|
38
|
Flowers,
fruits and vegetable seeds, seeds of luceme and other fodder
grass seeds of sunhemp, bulbs, croms, rhizomes, suckers and
tubers, budgrafts, cuttings, layers and seedlings, plants.
|
|
39
|
Plantain
leaves.
|
|
40
|
Handloom
fabrics of all varieties (exclusing pile carpets, braids,
borders, laces and trimmings)
|
|
41
|
Khadi
and ready-made garments and other articles prepared from
Khadi.
Explanation: For the purpose of this entry khadi means any
cloth woven on handloom in India from cotton/silk or woolen
yarn handspun in India or from the mixture of any two or all
such yarns
|
|
42
|
Products
of village industries as defined in the khadi and village
industries Commission Act, 1956 provided the sales are
effected by any person or instirution recognized and
certified by the khadi and village industries commission,
Bombay or by the khadi and village industries Board,
Pondicherry/Tamilnadu.
|
|
43
|
i.
Handloom and parts thereof
ii. The following handloom accessories namely:-
a. Rach b. Fani c. Cotton healds d. Shuttles e. Bobbins f.
Pins g. Pickers
iii. The following handloom auxilliary machined namely:- a.
Warping frames worked by hand b. Sectional drum type warping
machine worked by hand and V shaped creel used therewith.
iv. The following attachment to handlooms namely:- Wooden
dobbies.
|
|
44
|
Kumkum
(including liquid Kumkum)
|
|
45
|
Bangles
of price not exceeding rupee one per pair
|
|
46
|
Silkworm
eggs and silkworm cocoons.
|
|
47
|
Government
Stamp papers and Government Stamps.
|
|
48
|
Fishing
nets and fishing hooks.
|
|
49
|
Deleted.
|
|
50
|
Handspun
yarn and hank yarn
|
|
51
|
Deleted
|
|
52
|
Deleted.
|
|
53
|
Toddy
|
|
54
|
Sugar,
Jaggery, Nattusakkarai, Kandasari Sugar, sugarcandy and
karupatti.
|
|
55
|
Asafoetida,
shikakai and pepper.
|
|
56
|
Covering
and imitation jwelleries.
|
|
57
|
Brass,
copper and Bronze Vessels.
|
|
58
|
All
kinds of pulses, dhals and pulses and grams whether whole,
broken or split including their husk and dust.
|
|
59
|
Mustard.
|
|
60
|
Agriculture
crops and plant protection fingicides, herbicides,
weedicides, insecticides, pesticides, rodenticides,
germicides and plant regulators.
|
|
61
|
Deleted.
|
|
62
|
Deleted.
|
|
63
|
Organic
manure
|
|
64
|
Rice
flour
|
|
65
|
Charcoal
|
|
66
|
Raw
Silk
|
|
67
|
(a)
Anti-retroviral drugs; and
(b) Drugs for treatment of opportunistic infections.
|
|
68
|
Indigenous
handmade musical instruments.
|
|
69
|
All
educational writing instruments.
|
|
70
|
Domestic
utensils.
|
|
71
|
Footwear
costing Rs.100 or less.
|
To contact
us:
Phone : +91- 413 - 2248967 / 4202442 / 2242756
Fax : +91- 413 - 2248967
Email :
asiutop@yahoo.co.in /
asiutop@asiutop.org
ASSOCIATION
OF SMALL INDUSTRIES OF THE UNION TERRITORY OF PONDICHERRY (ASIUTOP),
Industrial Estate,Thattanchavady, Pondicherry - 605 009, India.
|
|
MSMED Act # MSMED
Comment 
