The Karnataka Sales Tax - Schedules
-

Body

Fourth Schedule

Declared goods in rspect of which tax is leviable under Section 5(4)

S. No.	Description of the goods	Point of levy	Rate of Tax(%)
(1)	(2)	(3)	(4)
1	Coal including coke in all its forms but excluding charcoal :	Sale by the fist or the earliest successive dealers in the State liable to tax under this Act	4
1	(A) Aviation turbine fuel sold to a Turbo-Prop aircraft Explanation : "Turbo-Prop aircraft" means an aircraft deriving thrust, mainly from proppler, which may be driven by either turbine engine or piston engine	.	4
2	(a) Iron and steel, that is to say,-	.	.
	(i) Pig iron , sponge iron and cast iron including ingot moulds, bottom plates;	-do-
	(ii) Steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);	-do-
	(iii) Skelp bars, tin bars, sheet bars. Hoe-bars and sleeper bars;	.	.
	(iv) steel bars, (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths);	.	.
	(v) Steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections);	.	.
	(vi) Sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in riveted condition;	.	.
	(vii) plates both plain and chequered in all qualities:	.	.
	(viii) Discs rings forgings, and steel castings:	.	.
	(ix) tool, alloy and special steels of any of the above categories:	.	.
	(xi) steel tubes, both welded and seamless of all diameters and lengths, including tube fitting:	.	.
	(xii) tin-plates, both hot dipped and electrolytic and tin free plates:	.	.
	(xiii) fish-plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails heavy and light, crane rails;	.	.
	(xiv) wheels, tyres, axles and wheel sets;	.	.
	(xv) wire rods and wires rolled, drawn, galvanised, aluminised, tinned or coated such as by copper:	.	.
	(xvi) defectives, rejects, cuttings or end pieces of any of the above categories:	.	.
	Explanation:- Where tax has been levied under this act on goods specified in any item of Serial No.2 and out of such goods, different goods specified in any other item of serial no.2 are manufactured, the tax leviable on sales of such manufactured goods shall be at the rate of two per cent Provided that nothing in this explantaion shall apply where the input goods used in the manufracture are exempt from tax by any notification issued under section 8-A or Section 19-C	.	.
	(b)(i) Iron scrap, cast iron scrap, runner scrap and iron skull scrap; and steel melting scrap in all forms including steel skull turnings and borings,- purchase by a dealer for use by him in the manufacture of other goods in the State; and	Purchase by the last dealer in the State liable to tax under this Act	4
	Explanation II:- Where tax has been levied under this act on goods specified in any item of Serial No.2 and out of such goods, different goods specified in any other item of serial no.2 are manufactured, the tax leviable on sales of such manufactured goods shall be at the rate of two per cent Provided that nothing in this explantaion shall apply where the input goods used in the manufracture are exempt from tax by any notification issued under section 8-A or Section 19-C Explanation III:- Where tax has been levied under this act in respect of goods of iron and steel referred to in sub-item(ii) of item (b) of serial No.2 a the point of first sale, no tax shall be levied on the said goods under the sub-item (i) of the said item, subject to production of satisfactory proof	.	.
	(b)(ii) Iron scrap, cast iron scrap, runner scrap and iron skull scrap; and steel melting scrap in all forms including steel skull turnings and borings,- in other cases.	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
	Explanation II:- Where tax has been levied under this act on goods specified in any item of Serial No.2 and out of such goods, different goods specified in any other item of serial no.2 are manufactured, the tax leviable on sales of such manufactured goods shall be at the rate of two per cent Provided that nothing in this explantaion shall apply where the input goods used in the manufracture are exempt from tax by any notification issued under section 8-A or Section 19-C. Explanation III:- Where tax has been levied under this act in respect of goods of iron and steel referred to in sub-item(ii) of item (b) of serial No.2 a the point of first sale, no tax shall be levied on the said goods under the sub-item (i) of the said item, subject to production of satisfactory proof	.	.
3	Hides and skins, whether in a raw or dressed State.	Purchase by the last dealer in the State liable to tax under this Act	.
4	Jute, that is to say, the fibre extracted from plants belonging to the species corchorus Capsularises and corchorus olitorious and the fibre known as mesta or bimli extracted from plants of the species (hibiscus Cannabinus and hibiscus sabdariffa-Var altissima and the fibre known as sunn or sunnhemp extracted from plants of the species crotalaria, juncea), whether baled or otherwise.	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
5	(a) Groundnut or peanut including groundnut or peanut seeds	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
	(b) Sesamum or til (gingelly) seeds, Kusum (Kardi) seeds, safflower, Niger (Ramtil), castor seeds, Karanja, pongam, honge seeds and neem or vepa seeds.	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
	(c) Cotton seeds	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
	(d) Other oil seeds, that is to say,- soyabean, Rapeseed and mustard (toria, Rai, jamba, taramira, sarson, yellow and brown, Banarasi Rai or true Mustard) Linseed, sunflower, Mahua, Illupai, Ippe, Punna, Undi, Kokum, Sal, Tung and Red palm.	-do-	4
	(e) Coconuts (I.e. copra excluding tender coconuts)	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
6	(B) Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured State, whether ginned, baled, pressed, or otherwise, but not including cotton waste.	Purchase by the last dealer in the State liable to tax under this Act	4
7	Cotton yarn, but not including cotton yarn waste.	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
8	Crude oil as specified in clause (ii-c ) of section 14 of the central Sales Tax Act, 1956	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	5
9	Barley	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
10	Pulses (whether whole or separated and whether with or without husk), that is to say, gram or gulab gram, tur or arhar, moong or green gram, masur or lentil, urad or blackgram, moth, lakh or khesari.	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	2
12	(i) Textiles and fabrics	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
	(ii) Sugar including Khandasari sugar and sugar preparations	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4
	(iii) Tobacco products (As declared from time to time under section 14 of the Central sales Tax Act, 1956, excluding those specified in the fifth Schedule.)	Sale by the first or the earliest of the successive dealers in the State liable to tax under this Act	4