Serial  No.

Name of the Commodity

Rate of tax

1.

Diesel

8.75 percent

2.

Petrol

28 percent

3.

Plastic granules, plastic powder and master batches

8.5 percent

4.

Spectacles, goggles or sunglasses, parts and components thereof, contact lenses and lens cleaners.

8.5        percent

5.

Uninterrupted power supply ( UPS )

8.5        percent

6.

Invertor

8.5        percent

7.

Liquefied Petroleum Gas for domestic use.

4 percent

8.

(a) Pre-owned car having engine

     capacity  not exceeding 1000cc

Rs. 3000 per car on the first sale by the dealer.

(b) Pre-owned having engine

      capacity  exceeding 1000cc

Rs. 5000 per car on the first sale by the dealer.

9.

Sugarcane

3     percent

10.

Cell phone including all its parts and Accessories such as Head phone, Data Cable, mobile charger, memory card, Ear phone , Audio device, Mobile Cover, Mobile battery, Bluetooth and Mobile holder

8 percent

11.

Pulses

1.5 percent

12.

Unbranded Besan

1.5 percent