The Karnataka Sales Tax - Schedules
-

Sixth Schedule

(See Sections 5-B and 17(6)

S. No.	Description of the goods	Rate of Tax(%)
(1)	(2)	(3)
1	Fabrication and installation of plant and machinery	12
2	Fabrication and erection of structural works, including fabrication, supply and erection of Iron trusses, purlines etc.	4
3	Fabrication and installation of cranes and hoists	12
4	Fabrication and installation of elevators(lifts) and escalators	12
5	Fabrication and installation of rolling shutters and collpasible gates	12
6	Civil works like construction of buildings, bridges, roads etc.	12
7	Installation of doors, door frames, windows, window frames and grills	12
8	(i) Supplying and fixing of mosaic tiles	12
	(ii) Supplying and fixing of marble slabs, polished granite and tiles(other than mosaic tiles)	12
	(iii) Supplying and fixing of slabs, stones and sheets other than those specified at item Nos.8(i) and 8(ii)	4
9	Supplying and installation of air conditioning equipments including deep-freezers, cold storage plants, humidification plants and de-humidifiers	12
10	Supplying and installation of air conditioners and air-coolers	12
11	Supplying and fitting of electrical goods, supply and installation of electrical equipments including transformers	12
12	Supplying and fixing of furnituers and fixtures, partitions including contracts for interior decorations	12
13	Construction of railway coaches on under carraiges supplied by railways	12
14	Ship and boat building including construction of barges, ferries, tugs, trawlers and dredgers	12
15	Supplying and fixing of sanitary fitting for plumbing, for drainage and the like	12
16	Painting and polishing	12
17	Construction, repair, improvement and overhauling of aircrafts and helicopters	12
18	Construction of bodies of motor vehicles and construction of trailers	12
19	Insulation and lining of equipments, plant and machinery, instruments, appliances or buildings	12
20	(i) Providing and laying of pipes (other than steel pipes) for purposes other than those specified in serial No.15 of this schedule	12
20	(ii) Providing and laying of steel pipes for purposes other than those specified in serial No.15 of this schedule	4
21	Full service and maintainence of instruments, equipments, appliances or plant and machinery	12
22	Programming and providing of computer software	12
23	Fabrication, testing and reconditioning of metallic gas cylinders	4
24	Tyre rethreading	12
25	Processing and supplying of photographs, photoprints and photo negatives	12
26	Supplying and installation of electronic instruments, equipments, apparatus, appliances and devices	12
27	Supplying and installation of fire fighting equipments and devices	12
28	Electroplating, electrogalvanising, anodising and the like	4
29	Bottling, canning and packing of goods	4
30	Lamination, rubberisation, Coating and similar process	12
31	Printing and block making	12
32	Supply and erection of weighing machines and weigh bridges	12
33	Supply and instrallation of submersible and centrifugal pumpsets	12
34	Dyeing and printing of textiles	12
35	Construction of tankers on motor vehicles	12
36	Supply and fixing of door and window curtains including venetian blinds and nets	12
37	(i) Manufacturing or processing and supplying of gold and silver articles not studded with precious or semi-precious stones	4
37	(ii) Manufacturing or processing and supplying of gold and silver articles studded with precious or semi-precious stones	12
38	Processing, printing and supplying of cinematographic films	4
39	Acoustic insulation and other related works	12
40	Supply and erection of cooling towers	12
41	Supply and training out of stone ballasts	12
42	Rewinding of electrical motors	12
43	All other works contracts not specified in any of the above categories	12
44	Composite contracts involving two or more of the above categories	12