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Acts

Schedule E List of goods taxable at special rate

SCHEDULE–E

(See section 8)

LIST OF GOODS TAXABLE AT SPECIAL RATES

SerialNo.

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.

8.5percent

5.

Uninterrupted power supply ( UPS )

8.5percent

6.

Invertor

8.5percent

7.

Liquefied Petroleum Gas for domestic use.

4 percent

8.

(a) Pre-owned car having engine

capacitynot exceeding 1000cc

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

(b) Pre-owned having engine

capacityexceeding 1000cc

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

9.

Sugarcane

3percent

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

13. Cigarettes and cigars 50 percent
14. Newsprint 2 percent

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.