THIRD SCHEDULE ( 5%)
[See Section 6(1)(a)]
Note: sub item (h) shall be deemed to have come into force on the 1st day of April, 2005.
Note: This entry shall be deemed to have come into force on the 1st day of April, 2005
Note: -This entry shall be deemed to have come into force on the 13th day of November, 2009.
Provided that the tax, if any, collected during the period from the13th day of November, 2009 to the 31st day of March, 2012 shall not be refunded.
8460, 8461,
8462, 8463,
8464, 8465,
8466, 8467
Note:- The entry shall be deemed to have come into force on the 1st day of April, 2005.
Note, -This entry shall be deemed to have come into force on the 19th day of July, 2011.
Note 1.- For the sale of Domestic LPG by Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum Corporation Limited and their agencies, no tax shall be levied on the amount of subsidy granted by the Central Government to such Corporations and passed on to the consumers during the sale of the same by the said Corporations and agencies;
Note 2.- This shall be deemed to have come into force on the 1st day of January, 2014
Note :-This entry shall be deemed to have come into force on the 1st day of April, 2005.