S. No. | Chapter or heading or subheading or tariff item | Description of goods | Rate under the First Schedule | Rate under the Second Schedule |
(1) | (2) | (3) | (4) | (5) |
1. | 1507 to 1515 | All goods | Nil | - |
2. | 1516 | All goods | Nil | - |
3. | 19059010 | All goods | 8% | - |
4. | 24031010 | All goods, not bearing a brand name | Nil | Nil |
5. | 24039100 | All goods, not bearing a brand name | Nil | Nil |
6. | 24039990 | All goods other than pan masala containing tobacco, not bearing a brand name | Nil | Nil |
7. | 271011 | Motor spirit commonly known as petrol | 8% plus Rs.5.00 per litre | Nil |
8. | 271011 | All goods (other than motor spirit commonly known as petrol) | 16% | - |
9. | 27101930 | High Speed Diesel (HSD) | 8% plus Rs.1.25 per litre | - |
10. | 27111200, 27111300, 27111900 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers at subsidized prices under the public distribution system (PDS) Kerosene and Domestic LPG Subsidy Scheme, 2002 as notified by the Ministry of Petroleum and Natural Gas vide notification No. P-20029/18/2001-PP. dated 28th January, 2003 | Nil | - |
(S. No. 10 has been substituted vide NTF. NO. 18/2005-CE, DT. 02/05/2005) | ||||
[OLD 10. | 27111900 | Liquefied Petroleum Gases (LPG) for supply to household domestic consumers | Nil | -] |
11. | 2710 | Kerosene for ultimate sale through public distribution system | Nil | - |
12. | 27101940 | Light Diesel Oil | 16% plus Rs.2.50 per litre | - |
13. | 3605 | Matches (other than Bengal lights) | 12% | - |
14. | 7113 | Article of jewellery on which brand name or trade name is indelibly affixed or embossed on the articles of jewellery itself | 2% | - |
15. | Any Chapter | Parts used within the factory of production for manufacture of power tillers of heading 8432 | Nil | - |
16. | 7117 | All goods | 8% | - |
17. | 84 or 90 | The following goods, namely:- (i) Electronic milk fat tester; (ii) Electronic solid non-fat (SNF) tester. | 8% | - |
(V.Sivasubramanian)
Deputy Secretary to the Government of India