Value Added Tax (VAT) Rates

LIST OF GOODS PROPOSED TO BE EXEMPTED FROM VAT

1) Agricultural implements manually operated or animal driven 2)Aids and implements used by handicapped persons 3) Aquatic feed, poultry feed and cattle feed including grass, hay and straw 4) Betel leaves 5) Books, periodicals and journals 6) Charka, amber charka, handlooms and handloom fabrics and Gandhi Topi 7) Charcoal 8) Coarse grains other than paddy, rice and wheat 9) Condoms and contraceptives 10) Cotton and silk yarn in hank 11) Curd, Lassi, Butter milk and separated milk 12) Earthen pot 13) Electrical energy 14) Firewood 15) Fishnet and fishnet fabrics 16) Fresh milk and pasteurized milk 17) Fresh Plants, saplings and fresh flowers 18) Fresh vegetables and fruits 19) Garlic and ginger 20) Glass bangles 21) Human blood and blood plasma 22) Indigenous handmade musical instruments 23) Kumkum, bindi, alta and sindhur 24) Meat, fish, prawn and other aquatic products when not cured or frozen, eggs and livestock animal hair 25) National flag 26) Organic manure 27) Non-judicial stamp paper sold by Government Treasury postal items like envelope, post card etc. sold by Government; rupee not when sold to the Reserve Bank of India and Cheques, loose or in book form 28) Raw wool 29) semen including frozen semen 30) Silk worm laying, cocoon and raw silk 31) Slate and slate pencils 32) Tender green coconut 33) Toddy, neera and arrack 34)Unbranded bread 35) Unprocessed and unbranded salt 36) Water other than i) aerated, Mineral, distilled, medicinal, ionic, battery, dematerialized water and ii) water sold in sealed container
LIST OF GOODS PROPOSED FOR VAT RATE 4%

1) Agricultural Implements not operated manually or not driven by animal 2) All equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) etc. 3) All intangible goods like copyright, patent, re-license etc. 4) All kinds of bricks including fly ash bricks, refectory bricks and asphalted roofing, earthen tiles 5) All types of yarn other than cotton and silk yarn in hand and sewing thread 6) Aluminum utensils and enameled utensils 7) Areca-nut powder and betel nut 8) Bamboo 9)Bearings 10) Beedi leaves 11) Beltings 12) Bicycles, tricycles, cycles rickshaws and parts 13) Bitumen 14) Bone meal 15) Branded bread 16) Bulk drugs 17) Capital goods 18) Castings 19) Centrifugal, mono block and submersible pumps and parts there of 20) Coffee beans and seeds, coca pod, green tea leaf and chicory 21) Chemical fertilizers, pesticides, weedicides and insecticides 22) Coir and coir products excluding coir mattresses 23) Cotton and cotton waste 24) Crucibles 25) Declared goods as specified in Sec. 14 of the Central Sales Tax Act, 1956 26) Edible oils, oil cake and de-oiled cake 27) Electrodes 28) Exercise book, graph book and laboratory note book 29) Ferrous and non-ferrous metals and alloys, non-metals such as aluminum copper, zinc and extrusions of those 30) Fibers of all types and fibre waste 31)Flour, atta, maida, suji, besan etc. 32) Fried grams 33) Gur, jaggery and edible variety of rub gur 34) Hand pumps and spare parts 35)Herb, bark dry plant, dry root, commonly known as jari booti and dry flower 36) Hose pipes 37) Hosiery goods 38) Husk and bran of cereals 39) Ice 40) Incense sticks commonly known as, agarbatti, dhupkathi or dhuppati 41) Industrial cables (high voltage cables, XLPE cable, jelly flied cables, optical fibre) 42) IT products including computers, telephone and parts thereof, tele-printer and wireless equipments and parts thereof 43) Kerosene oil sold through PDS 44) leaf plates and cups 45) List of 167 industrial inputs and packing materials (list prepared by Maharashtra and Punjab) 46) Murmuralu, pelalu, atukulu, puffed rice muri 47) Newars 48) Nepa slabs (rough flooring stones) 49) Ores and minerals 50) Paddy, rice, wheat and pulses 51) Paper and newsprint 52) Pipes of all varieties including G. I. Pipes, C. I. Pipes, ductile pipes and PVC pipes 53) Plastic footwear 54) Printed material including diary, calendar etc. 55) Printing ink excluding toner and cartridges 56) Processed and branded salt 57) Pulp of bamboo, wood and paper 58) Rail coaches engines and wagons 59) Readymade garments 60) Renewable energy devices and spare parts 61) Safety matches 62) Seeds 63) Sewing machines 64) Ship and other water vessels 65) Silk fabrics (Subject to abolition of rental agreement) 66) Skimmed milk powder 67) Solvent oil other than organic solvent oil 68) Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies 69) Sports goods excluding apparels and footwear 70) Starch 71) Sugar and khandasari 72) Tamarind 73) Textile fabric 74) Tobacco 75) Tractors, threshers, harvesters and attachments and parts thereof 76) Transmission towers 77) Umbrella except garden umbrella 78) Vanaspat (hydrogenated vegetable oil) 79) Vegetable oil including gingili oil and bran oil 80) Writing instruments
LIST OF GOODS PROPOSED TO BE TAXED AT RNR RATE BUT WHERE THE STATE ARE AT LIBERTY TO FIX LOWER RATES ON INTER-STATE SALES ONLY
1) Cart driven by animals 2) Chicken products 3) Hand made safety matches 4) Kirpan 5) Prasadam by religious institution 6) Sweetmeat 7) Rakhi 8) Religious pictures not for use as calendar 9) Sacred thread, commonly known as yagnapobi