Taxable Goods

Sl.No. (1)	Goods. (2)	Rate of tax (3)
1.	Foreign liquor, wines and beer imported into India.	30%
2	Lime-stone (non-L.D. Grade)	30%
3.	Polythene bags.	30%
4.	Timber (excluding converted timber)	30%

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CATEGORY-III

RATE OF TAX 20%

Sl.No. (1)	Goods. (2)	Rate of tax (3)
1	Country liquor, narcotics, molasses, rectified spirit, motor spirit including aviation turbine fuel but excluding diesel.	20%
2	Indian made foreign spirit, Indian made beer but not including Indian made cider, sweets and wine.	20%
3.	All arms including rifles, revolvers, pistols and ammunition.	20%

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CATEGORY-IV

Omitted

CATEGORY-V

RATE OF SALES TAX 12%

Sl.No. (1)	Goods. (2)	Rate of tax (3)
1	A.S.C.R. conductors.	12%
2	Adhesives.	12%
3	Aerated water.	12%
4	Air circulators.	12%
5	All watches and parts thereof including clocks,time pieces and parts thereof	12%
6	omiited	---
7	Articles made wholly or principally of stainless steel but not including surgical instruments, filters, blades, razors and utensils.	12%
8	Asphaltic roofings.	12%
9	Binoculars, telescopes and opera glasses.	12%
10	Cables.	12%
11	Cigarette cases and lighters.	12%
12	Cinematographic equipment including cameras, projectors and sound recording and reproducing equipments, lenses, films and part and accessories required for use therewith.	12%
13	omitted.	---
14	Converted timber.	12%
15	Cosmetics, perfumery and toilet goods but not including tooth-paste, tooth powder,tooth brush soap, kumkum, dhoop and Aggarbatti.	12%
16	Cushions and mattresses.	12%
17	Cutlery (Table)	12%
18	Dictaphone and other similar apparatus for recording sound and spare parts thereof.	12%
18-A	Diesel	12%
19	Electrical appliances excluding electric tubes ,electric bulbs, electric motors, motor starters and mono-block pumping sets.	12%
20	Fire works.	12%
21	Furs and articles of personal or domestic use made from furs.	12%
22	Glassware, Glaze-ware and Chinaware including crockery.	12%
23	Gramophones and component parts thereof and records.	12%
24	Hair oils.	12%
25	Ivory products.	12%
26	Laminated sheets and sunmica sheets.	12%
27	Leather goods but not including footwear.	12%
28	Lifts and elevators.	12%
29	Marble and marble-chips.	12%
30	Motor cycles and motor cycle combinations, motor scooters, motorettes and accessories thereof but not including tyres, tubes and spare parts thereof.	12%
31	Motor vehicles, including accessories and chassis of motor vehicles but not including tractors including tractor trollies and tractor attachments , earth moving machinery, tyres and tubes and spare parts of motor vehicles.	12%
32	Musical instruments.	12%
33	Naphtha.	12%
34	Oxygen and gases excluding cooking gas.	12%
35	P.V.C. articles but not including plastic footwear.	12%
36	Perambulators.	12%
37	Photographic and other cameras and enlargers, lenses, films and plates, papers and cloth and other parts and accessories required for use therewith.	12%
38	Pile carpets.	12%
39	Plastic, celluloid, bakelite goods and goods of similar substances of the value exceeding fifty rupees per piece but not including polythene bags and plastic footwear.	12%
40	Preserved food articles.	12%
41	Refrigerators and air-conditioning plants and component parts thereof.	12%
42	Rubber goods but not including footwear and tyres and tubes.	12%
43	Sandal wood and its oil.	12%
44	Silk excluding raw silk.	12%
45	Soap including toilet soaps , detergent cakes and powders but not including washing soap.	12%
46	Sound transmitting equipment including telephones and loudspeakers and spare parts thereof.	12%
47	Spark plugs.	12%
48	Synthetic gems.	12%
49	Transformers.	12%
50	Transmission wires and towers.	12%
51	Typewriters, tabulating machines, calculating machines (but not including computers, hardware and software, printers, UPS systems and other accessories), duplicating machines and parts thereof.	12%
52	Voltage stabilizers.	12%
53	Washing machine.	12%
54	Weather proofing compounds.	12%
55	Wireless reception instruments and apparatus, radios and radio-gramophones, electrical valves, accumulators, amplifiers and loud-speakers and spare parts and accessories thereof.	12%

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CATEGORY-VI

RATE OF SALES TAX 10%

Sl.No.

(1)

Goods.

(2)

Rate of tax

(3)

omitted

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CATEGORY-VII

RATE OF SALE TAX 4%

Sl.No. (1)	Goods. (2)	Rate of tax (3)
1	All declared goods except steel bars namely saria, as defined in section 2 © of the Central Sales Tax Act, 1956, excluding the declared goods specified in Category VIII below.	4%
2	All kinds of metallic utensils.	4%
3	All type of sewing thread.	4%
4	All types of yarns (including knitting wool).	4%
5	Bone meals.	4%
6	By-cycles and cycle rickshaws and spare parts and accessories thereof.	4%
6-A	Chemical Fertilizers	4%
7	Computer hardware, software, printers, UPS systems and other accessories.	4%
8	Cotton waste and cotton yarn waste, cotton vests.	4%
9	omitted	---
10	Dry fruits.	4%
11	Edible oils.	4%
12	Fruit juice.	4%
13	Gingli oil, bran oil and starch.	4%
14	Gur	4%
15	Hosiery goods.	4%

15-A	Insecticides	4%
16	Karyana items (that is to say ajwain, black pepper, clove, cardamom, coriander seeds, cinnamon, cumin seeds, chat masala, chana masala, fenugreek, garam masala, mustrard seeds (rai), meat masala, pomegranate seeds, turmeric, feanel (sounf), odmblic, myrebalan (amla), ampapad, dry mango peels, (amchur kutra and powder), psyllium seeds (isubgoal), big cardamom (iilachi doda), tamarind (imli), anab, kalaunji (kalawanj), kali jiri, kamar kas, gond katira, darau, water chest nuts (sighara), chaksu, charonji, maco (javitri), nutmegs (jaifal), bay leaf (tejpatra), haleon (asalis halam) long-pepper (papal sagan), poppy seeds (khas-khas), wild violet (banafsha), cerelic myrobalans (behra), chebilic myrobalans (harrar), majith, heena (mahandi), magaz kheera, magaz tarbuj, magaz kaddu, magaz kharbooja, shikkakai, dry ginger (sund), ceal, sago (sabudana), betelnuts (supari), shora, dillseeds (soya), aesfoetida (hing), rattan jot, licorice (malathi), nashadar thikri, nashadar powder, nashadar tikki, phatkri, musk kapur, kol dodda, sat nimboo, guggal, fenugreek leaves (methi pattas), degi mirch (kashmiri mirch) and chillies)	4%
17.	Khandsari	4%
18	Maize products.	4%
19	Matches.	4%
20	Oilcakes.	4%
21	Pesticides	4%
22	Omitted	---
23	Quilts.	4%
24	Raw silk	4%
25	Readymade sewn garments made out of handloom or mill made cloth (excluding fur coats and garments prepared out of pure silk cloth).	4%
26	Refined oil.	4%
27	Renewable energy devices.	4%
28	Sales of taxable goods made to Government of India or to any State Government subject to furnishing of the certificate appended to this notification to the Assessing Authority.	(i) 4% when general rate of tax on relevant goods is 4% or more; and (ii) such lower rate as notified herein in respect of other goods.
29	Shakkar.	4%
30	Solvent oils.	4%
31	Umbrella cloth covers and pillow covers (excluding umbrella cloth covers and pillow-covers of pure silk cloth).	4%
32	Vegetable (vanaspati) ghee.	4%
33	Refractory bricks	4%
34	Tractors including tractors trollies and tractor attachments	4%

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CATEGORY-VIII

RATE OF SALE TAX 3.5%

Sl.No (1)	Goods. (2)	Rate of tax (3)
1	Bajra	3-1/2%
2	Bajra flour.	3-1/2%
3	Barley flour.	3-1/2%
4	Barley.	3-1/2%
5	Churi (wand)	3-1/2%
6	Dal arhar.	3-1/2%
7	Dal gram.	3-1/2%
8	Dal malka masoor.	3-1/2%
9.	Dal mash (urd)	3-1/2%
10.	Dal massor.	3-1/2%
11	Dal moong.	3-1/2%
12	Dal moth.	3-1/2%
13	Dried pea its dal and flour..	3-1/2%
14	Gowara and its flour.	3-1/2%
15	Gram flour.	3-1/2%
16	Gram or gulab gram.	3-1/2%
17	Jowar flour.	3-1/2%
18	Jowar or milo	3-1/2%
19	Kodon	3-1/2%
20	Kutki	3-1/2%
21	Lakh or khesari.	3-1/2%
22	Maize	3-1/2%
23	Maize flour.	3-1/2%
24	Malka masoor.	3-1/2%
25	Masur or lentil.	3-1/2%
26	Moong or green gram.	3-1/2%
27	Moth.	3-1/2%
28	Paddy.	3-1/2%
29	Ragi	3-1/2%
30	Rajmash.	3-1/2%
31	Rice.	3-1/2%
32	Rongi (red and white) and white gram.	3-1/2%
33	Soyabeans and its flour.	3-1/2%
34	Tur or arhar.	3-1/2%
35.	Urad or black gram.	3-1/2%
36	Wheat	3-1/2%
37	Wheat flour including maida and suji.	3-1/2%

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CATEGORY-IX.

RATE OF SALE TAX 3%

Sl.No

(1)

Goods.

(2)

Rate of tax

(3)

Steel bars, namely, saria.

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CATEGORY-X.

RATE OF SALE TAX 2%

Sl.No

(1)

Goods.

(2)

Rate of tax

(3)

All ornaments, jewellery , precious stones ,bullion & specie , articles of gold , silver & precious metals

Dhoop & Aggarbattis

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CATEGORY-XI.

RATE OF TAX 8%

Sl.No

(1)

Goods.

(2)

Rate of tax

(3)

All Goods (including goods specified in Schedule 'C' ) other than those specified in Category I to X and the tax free goods specified in Schedule-"B" appended to the Act.

RATES OF CST

RATES OF TAX	NATURE OF GOODS
1. Tax exemptions	Interstate sales of:- Electric energy. Goods the sale of which is generally exempt under the HPGST Act.
2. 10%, or more than 10%, or double the rate of GST.	All interstate sales for which declarations in ‘C’ forms or ‘D’ forms cannot be/are not furnished. In all such sales the rate of CST is:- 10% if the GST rate on the sale of goods is 10% or less. More than 10% if the GST rate on the rate of goods is more than 10%. Double the rate of GST, if the goods are declared goods (This rate cannot exceed 8% as GST cannot be levied at more than 4% on the sale of declared goods).
3. 4%; or less than 4%.	(i) All interstate sales of goods for which declarations in ‘C’ form or ‘D’form are furnished.It covers sales of goods made to a registered dealer or a government department only. (ii) If the rate of GST on the sale of particular goods is generally lower than 4%, then that lower rate is applicable on such interstate sale..