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THE PUNJAB VALUE ADDED TAX ACT, 2005 Schedule
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SCHEDULE-E

(See section 8)

LIST OF GOODS TAXABLE AT SPECIAL RATES

Sr. No. Name of the Commodity Rate

(Percent)

"1. Diesel other than premium diesel 12.00 percent or rupees 10.02 per litre, whichever is greater
2 Petrol 15.74 per cent or rupees 14.32 per litre, whichever is greater:
3. Plastic granules, plastic powder, master batches, Polyvinyl Chloride, Linear low density Polyethylene (LLDPE) and low density polyethylene (LDPE),High density Polyethylene and Polymers of propylene in primary forms. 8.5 percent
4. Spectacles, goggles or sun glasses, parts and components thereof, contact lens 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 cars having engine Capacity not exceeding 1000cc. Rs.3000/- per car on the first sale, by a dealer
(b) Pre-owned cars having engine Capacity exceeding 1000cc. Rs.5000/- per car on the first sale, by a dealer liable to pay tax under this Act.

 

 
9 Sugar cane 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." 8.5 percent.
11. Pulses 1.5 percent
12. Unbranded besan 1.5 percent
13 Omitted w.e.f. 01-02-2014  
14 Newsprint 2 percent
15

These following commodities shall be taxable at the first point of sale i.e manufacturer or first importer's stage, at the rates specified against these entries in the Table given below, namely:-
Sr. No. Commodity Name

Rate of tax
1 All types of Televisions, Refrigerators, Washing Machines, Microwave ovens, Oven Toaster Grillers (OTGs), Home Theaters, and Air Conditioners, Heaters, Blowers, Vaccum Cleaners, Music Systems including CD players, VCD players, DVD players, ROs and Water Purifiers, Dish Washers and Geysers; 14.5 percent
2 Kitchen Appliances i.e. sandwich makers, tea/coffee makers, juicer mixer grinders (JMGs), hand blenders, electric rice cookers, electric tandoors, induction cook lops, electric chimneys, electric fryers 14.5 percent
3 Cold Drinks, Aerated Drinks and Soda; 27.5 percent
4 All types of personal care products i.e deodorants, shaving products, beauty soaps, shampoos, hair oil, conditioners, serums, hair care products, tooth pastes, hand wash, body wash, beauty products, hair gels, bathing gels, talcum powders, creams, anti-persiprants, petroleum jellies, baby care products, skin care lotions, sanitary napkins, after shaving lotion and tooth brush; 14.5 percent
5 All types of soaps and detergents i.e. washing bars and soaps, fabric softeners, bleach, gentle wash, dish wash, color care, Neel; 14.5 percent
6 All types of branded and packaged food products i.e chips, wafers, chocolates, toffees, chewing gums and bubble gums, ice creams, Breakfast Cereals, Muesilli, Corn Flacks, pasta, macroni, biscuits, frozen desserts, frozen ready to eat products, meal makers, instant soups , instant noodles, ready to eat products, custard powder, bakery products, baby foods, coffee powder, ice tea, coffee premix, tea premix, branded snacks and namkeen, ketchup and spreads; 14.5 percent
7 Mineral Water; 14.5 percent
8 Processed fruits and vegetables i.e Fruit jam, jelly, pickles, fruit squash, paste, fruit drinks, fruit juice (whether in sealed container or otherwise); 6.25%
9 Roasted or fried grams and groundnuts, namkeens and snacks; 6.25%
10 Branded Honey; 6.25%
11 Branded Atta, Maida, Suji and Dalia manufactured by units purchasing wheat from outside the State and traded after purchase from outside the State and branded besan. 6.25%
12 Branded Cottage Cheese (Paneer), processed cheese including mozzarella, parmesan and other varieties of processed cheese; 6.25%
13 Desi Ghee; 6.25%
14 Edible Oils; 6.25%
15 Sweetened Flavored Milk; 6.25%
16 Tea excluding Green tea; 6.25%
17 Coffee beans and seeds, cocoa pod and chicory; 6.25%
18 Drugs and medicines including vaccines, syringes and dressing, mediated ointments produced under drug license, light liquid paraffin of IP and other grades, medical equipments/devices and implants; 6.25%
19 Spices of all varieties and forms including aniseed and dry chillies except haldi, Jeera, Ajwain, Kali Mirch and Dhania. 6.25%
20 Mosquito repellants, toilet cleaners, wood preservatives, chemicals for killing domestic insects, termicides, phenyl and similar other products, which are not used for agricultural purpose; 6.25%
21 Tissue papers; 6.25%
22 Cups and glasses of paper and plastic; 6.25%
23 Branded Vermicilli. 6.25%
24 Vanaspati (Hydrogenated Vegetable Oil) 6.25%
25 Cigarette and Cigar 30%
26. Jeera, Ajwain, Kali Mirch and Dhania 4%

21 Iron and steel goods as enumerated in clause IV of Section 14 of Central Sales Tax Act, 1956 excepte Non-cenvat paid Iron and Steel Scrap 3.5%
22 Non-cenvat paid Iron and Steel Scrap 1%
23 Milk when purchased for manufacturing of taxable goods 3%
24 Wheat, when purchased for processing 3%
25 Sales made by Canteen Stores Department to serving military personnel and ex-servicemen directly or through unit run canteens; and Sales made to Canteen Stores Department subject to the furnishing of a certificate duly signed and stamped by the officer authorized to make purchases certifying that the goods purchased are meant for sale to serving military personnel and ex-servicemen directly or through unit run canteens 3.64%
26. Aviation Turbine Fuel when sold at the airports in Punjab to scheduled and non scheduled airlines carrying passengers". 4 Percent

27. All automobiles (i.e. commercial vehicles, passenger vehicles, three wheelers, two wheelers). 12 Percent
28. Dry Fruits 4.5%.
29. Sarson and binola khal 2 Percent
30.

Stone bajri and sand when sent outside the State through, -  
(i) tractor trolley; Rs.4,000/-per trip
(ii) ordinary truck having capacity up to 9 metric ton; and Rs.7,000/- per trip
(iii) any other vehicle bigger than vehicles mentioned in item (i) and (ii) above. Rs. 10,000/- per trip
31 All types yarn (including cotton yarn), their waste and sewing thread 3.3%.
32. Liquor sold against licenses L-3, L-3A, L-4, L-4A, L-5A, L-5B, L-5C, L-10C and L-12C issued under the Punjab Excise Act, 1914. 20%
33. Natural Gas in Gaseous State other than Compressed Natural Gas 3 percent