| |
|
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).
|
|
|
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.
|
|
|
13.
|
(a)
All flours of pulses and grams
(b) All parched and fried pulses
(c) All parched and fried grams
|
|
|
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.
|
|
|
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.
|
|
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.
|
| |
MSMED Act # MSMED
Comment 
