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The Kerala General Sales Tax - Schedules
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FIRST SCHEDULE omitted w.e.f 31st March, 2005

GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER

SUB-SECTION (1) OR SUB-SECTION (2) OF SECTION 5

Sl. No Description of Goods Point of levy Rate of tax percent
(1) (2) (3) (4)
1. Abrasives At the point of first sale in the State by a dealer who is liable to tax under Section 5. 12

1A. Aeronautics Do. 12
2. All Acids Do. 8
3. Adhesives Do. 12
4. (i) Agricultural machinery including rubber roller not falling under any other entry in the Schedule

(ii) Agricultural Implements as notified by Government

Do. 8
5. Aluminium household utensils made of aluminium and aluminium allows Do. 4
6. Aluminium products (including aluminium extrusions) and products, aluminium alloys not elsewhere mentioned in this schedule Do. 8
7.

Arecanut

(a) purchased within the State

At the point of last purchase in the State by a dealer who is liable to tax under Section 5. 8
(b) brought from outside the State. At the point of first sale in the State by a dealer who is liable to tax under Section 5 8
8. All arms including rifles, revolvers, pistols, air guns, air rifles, pellets and ammunitions therefor. Do. 20
9. Articles made of ivory, horn, rosewood, sandalwood, coconut shell and straw. Do. 12
10.

 

(i) Artificial silk yarn, Polyster fibre yarn and staple fibre yarn. Do. 8
(ii) Synthetic polyster fibre and staple fibre. Do. 8
11. Asbestos sheets and products, cement products including products in combination with other materials not elsewhere not elsewhere mentioned in this Schedule. Do. 12
12. Bakery products excluding biscuits, bun and bread. Do. 8
13. Batteries other than dry cells

Do. 15
14. Beaten rice and parched rice. Do. 1
15. Bicycles, tandem cycles, and cycle combinations, spare parts, tyres, tubes and accessories and parts thereof. At the point of first sale in the State by a dealer who is liable to tax under Section 5 8
16. Binoculars, telescopes, microscopes, magnifying glasses and opera glasses. Do. 12
17. Biscuits-

(i) sold under brand name

(ii) sold without brand name

Do.

Do.

12

8

18. Bread and bun sold under brand name Do. 4
19. Bricks and tiles (kiln burnt) Do. 4
20. Bullion and species Do. 1
21. Carbon Paper, type carbon, Stencil paper, typewriter ribbon. Do. 8
22. Camphor Do. 8
23.

Cardamom.

(a) purchased within the State

At the point of first purchase in the State by a dealer who is liable to tax under Section 5 8

(b) Brought from outside the State.

At the point of first sale in the State by a dealer who is liable to tax under Section 5 8
(c) Sold in auction At the point of sale in auction. 8
24.

Cashewnut with shell

(a) Purchased within the State

At the point of last purchase in the State by a dealer who is liable to tax under Section 5. 8
(b) Brought from outside the State. At the point of first sale in the State by a dealer who is liable to tax under Section 5 8
25. Chshew kernel. At the point of first sale in the State by a dealer who is liable to tax under Section 5 8
26. Cattle feed (including gingili oil cake, groundnut oil cake, tamarind seed, tamarind seed powder, husks of pulses, bran, fish feed and poultry feeds) other than those specifically mentioned in this Schedule. At the point of first sale in the State by a dealer who is liable to tax under Section 5 4
27. Cement including white cement Do. 15
28. Cement Bricks Do. 8
29. Centrifugal pumps (including monoblock pumpsets) electrically operated or engine operated. Do. 12
30. Chewing gum Do. 12
31. Chemically treated rubber wood

Do. 4
32. Cinematographic equipments including cameras, projectors, sound recording and reproducing equipments, lenses, films, and parts and accessories required for use therewith. Do. 12
33. Chemicals including caustic soda, caustic potash sodium sulphate, sodium silicate, sulphur, chemical components and mixtures not elsewhere classified in this Schedule. At the point of first sale in the State by a dealer who is liable to tax under Section 5 12
34. Chicory. Do. 8
35. Chinaware and porcelainware. Do. 12
36. Chillies, corriander seeds, including their powders, curry powders, spices powder and garlic. Do. 4
36A. Cigarette cases and lighters Do. 12
37.

Cloves and Nutmeg

(a) Purchased within the State

At the point of first purchase in the State by a dealer who is liable to tax under section 5. 4
(b) Brought from outside the State At the point of first sale in the State by a dealer who is liable to tax under section 5. 4
38.

Cocoa    
(a) Purchased within the State At the point of last purchase within the State by a dealer who is liable to tax under Section 5. 8
(b) Brought from outside the State. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
39. Coconut oil At the point of first sale in the State by a dealer who is liable to tax under Section 5. 4
40. Coconut oil Do. 4
41. Coconut products (other than sweets and confectionery and those specifically included under any other item in this schedule) Do. 4
42.

Coffee, but not including coffee drink and French coffee.

(a) Purchased within the State

At the point of first purchase in the State by a dealer who is liable to tax under Section 5. 8
(b) Brought from outside the State At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
(c) Sold in auction

At the point of sale in auction 8
Explanation.- Coffee includes coffee beans, coffee seeds (raw or roasted) and coffee powder except coffee powder sold under a brand name.
43. Coffee powder sold under

Brand name.

At the point of first sale in the State by a dealer who is liable to tax under section 5. 12
44. Compounded asafoetida. Do. 4
45. Confectionery including toffee and chocolate, and sweets of all kinds Do. 12
46.

Cooked food, including beverages, not falling under entry 60 of this Schedule, sold or served in bar attached hotels Do. 8
Explanation.- "Bar attached Hotel" for the purpose of this entry shall mean a hotel or restaurant which is licensed under the Foreign Liquor Rules to serve foreign liquor falling under entry in serial number 60 of this schedule.
46A Cooked food including beverages, not falling under entry 60 of the Schedule, sold to Airline service Companies and Institutions, Shipping Companies for serving in Aircraft, ships or steamers or served in Air craft, ship or steamers. Do 8
47. Copper Sulphate, pesticides,

Fungicides, insecticides, weed icides and plant protection chemicals other than those specifically mentioned elsewhere in the schedule.

Do 4
48. Cuddappa stone and slabs, other similar decorative stones and slabs, mosaic tiles, mosaic powder and chips, glazed tiles, marbles, marble slabs and chips, all other wall or floor tiles, except brick tiles. At the point of first sale in the State by a dealer who is liable to tax under section 5.12 12
49. Curd and buttermilk. At the point of the first sale in the State by a dealer who is liable to tax under section 5. 4
49A. Cutlery At the point of First Sale in the State by a dealer who is liable to pay tax under Section 5 12
50. Deoiled Cake. Do. 4
51. Detergent powder, flakes and liquids and all kinds of cleaning powder and liquids and laundry brightners Do. 12
52. Dry Cell and button cell Do. 12
53. Dry fruits and wet dates Do. 12
54.

(i) Electrical goods, instruments, apparatus, appliance, hotplates, lighting bulbs, electrical earthernware, porcelain and all other accessories and component parts either sold as a whole or in parts (other than those specifically mentioned in this Schedule) Do. 12
(ii) Electrical appliance that is to say fans, grinders, mixers, cooking ranges, water heaters

(iii) Electrical wiring cables and ACSR Conductors

Do.

Do.

12

12

55. Electronic systems, instruments, apparatus and appliances other than those specified elsewhere in this Schedule and spare part and accessories thereof. At the point of first sale in the State by a dealer who is liable to tax under section 5. 8
56. Computers of all descriptions Do. 4
56A. Computer Software At the point of first sale in the State by a dealer who is liable to tax under section 5. 4
57.

Fertilizers, namely:- Do. 4
(i) Ammonium Chloride.

(ii) Ammonium phosphate sulphate of any description.

(iii) Ammonium Sulphate.

(iv) Ammonium sulphate nitrate.

(v) Bone meal.

(vi) Chillian nitrate.

(vii) Calcium ammonium,

(viii) Calcium carbonate.

(ix) Di-Ammonium phosphate.

(x) Di-Calcium phosphate.

(xi) Fused calcium magnesium phosphate.

(xii) Kotka phosphate.

(xiii) Mossori phosphate.

(xiv) Mono ammonium phosphate.

(xv) Nitra Phosphate of any description

(xvi) N.P.K. Complex of various grades.

(xvii) Potassium chloride (Muriate of Potash).

(xviii) Rock phosphate.

(xix) Sodium Nitrate.

(xx) Sulphate of potash.

(xxi) Superphosphate single.

(xxii) Superphosphate triple.

(xxiii) Ultraphose.

(xxiv) Urea.

(xxv) Urea ammonium phosphate.

(xxvi) Any mixture of one or more of the articles mentioned in items (i) to (xxv) above, with or without the addition of other articles (on the turnover relating to components thereof which have not already suffered tax)

   
58. Fireworks including coloured matches At the point of first sale in the State by a dealer who is liable to tax under Section 5. 12
59. Footwear of all kinds Do. 12
60.

Foreign liquor:-

(i) Beer and Wine

At the point of sale by the Kerala State Beverages (Manufacturing and Marketing) Corporation limited and at the point of first sale in the State by a dealer who is liable to tax under Section 5 except where the sale is to the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited. 60
(ii) Other than Beer and Wine Do. 90
Explanation.-"Foreign Liquor" means and includes wine, brandy, Champagne, sherry, rum, gin, whisky, beer, cidar, Cocoa brandy and all other distilled or spirituous preparations other than arrack and medicines and drugs coming under entry in serial No. 87
61. French Coffee (a mixture of coffee and chicory)

At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
62. Food including vegetative or animal preparations sold in airtight containers and food colours, essences of all kinds and powders or tablets used for making food preparations Do. 12
63. Fur and articles made of fur At the point of first sale in the State by a dealer who is liable to tax under Section 5. 12
64.

Furniture of all kinds whether sold as finished goods or in unassembled form Do. 12
Explanation.-Slotted angles when assembled form furniture or rack shall be deemed to be furniture for the purpose of this entry
65. Furniture made of bamboo or ratten Do. 12
66. Ganja and opium Do. 85
67. Gases, liquefied or not, other than those specifically mentioned in this schedule and gas meter and parts thereof Do. 12
68. Glassware, glass sheets, mirror wired glass, rolled glass, rods, glass capillaries and articles made of Glass Do. 12
69. Glycerine Do. 8
70. Granite metals At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
71.

Ginger, whether green or dried

(a) purchased within the State

At the point of last purchase in the State by a dealer who is liable to tax under section 5. 4
(b) brought from outside the State. At the point of first sale in the State by a dealer who is liable to tax under section 5. 4
72. Ice. Do. 4
73. Ink other than writing ink Do. 8
74. Jaggery other than palmgur Do. 4
75.

(i) Jewellery of gold, silver and platinum group metals and articles made of such metals Do. 4
(ii) Imitation ornaments made of any metals Do. 4
76. Leather goods of all kinds, not elsewhere mentioned in this schedule or in the Fifth Schedule. Do. 12
77.

Lemon grass oil.

(a) purchased within the State

At the point of last purchase in the State by a dealer who is liable to tax under Section 5. 8
(b) Brought from outside the State At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
78.

Kacholam

(a) purchased within the State.

At the point of last purchase in the State by a dealer who is liable to tax under Section 5. 4
(b) brought from outside the State At the point of first sale in the State by a dealer who is liable to tax under Section 5. 4
79. Lifts operated by electric, hydraulic or mechanical power. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 20
80. Lime, lime products and other white washing materials not elsewhere mentioned in this schedule. Do. 8
81. Lime shell Do. 4
82. Linoleum and flexible flooring material. Do. 12
83. Locks of all kinds and varieties. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 12
83A.

Mace    
(a) Purchased within the State At the point of first purchase in the State by a dealer who is liable to tax under Section 5 8
(b) Brought from outside the State At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
84.

(i) Machinery, internal combustion engine, marine engine, diesel engine, diesel generating sets, ball and roller bearings of all kinds other than those specifically mentioned in this schedule Do. 12
(ii) Transport equipments other than those specifically mentioned in this schedule. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 12
85. Matches. Do. 4
86. Meat, poultry, fish, sea food, egg, fruits and vegetables, preserved and sold in air tight containers Do. 4
87. Medicines and drugs including allopathic, ayurvedic, homeopathic sidha and unani preparations and glucose I. P. Do. 8
88. Medicated bandages, surgical cotton, absorbent cotton, wool I.P bandage. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
89. Menthol. Do. 8
90. All metals, alloys and metallic products other than those specified elsewhere in this schedule or in the second Schedule. Do. 8
91. Metal scraps other than those specified in the second schedule. Do. 8
92(I) Milk products including milk powder, baby food, ghee, cheese and butter except curd, butter milk, Horlicks, Boost, Bournvita, Complan and similar items whether or not bottled, canned or packed. Do. 12
92(II) Fresh milk including pasteurized, toned or reconstituted milk At the point of first sale in the State by a dealer who is liable to tax under section 5 2
92A. Molasses Do. 20
92B Mobile phone At the point of first sale in the State by a dealer who is liable to tax under section 5 4
93. Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents. Do. 8
94.

Motor vehicles, chassis of motor vehicles, motor cycles, motor cycle combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engines, trailers, motor bodies built on chassis of motor vehicles and bodies built on motor vessels. Do. 12
Explanation.-When a tax has been levied on chassis of motor vehicle or on body built on such chassis within the State, the tax payable on the motor vehicle produced out of such chassis shall be reduced by the amount of tax paid on such chassis or body built on such chassis.    
95. Motor coolant Do. 12
96. Musical Instrument other than electrical Do. 4
97.

Non alcoholic drinks, whether or not bottled, canned or packed. Do. 25
Explanation.-Powders, tablets, granules and concentrates used for the preparation of non-alcoholic drinks shall, whether or not they are bottled or canned, be liable to tax under this entry.    
98.

Nuxvomica.

(a) Purchased within the State.

At the point of last purchase in the State by a dealer who is liable to tax under Section 5 8
(b) Brought from outside the State. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
99. Nylon fishing net and nylon fishing net twine. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
100. Oils, Edible or inedible including refined or hydrogenated oils and margarine not elsewhere mentioned in this schedule or in the second schedule. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 4
101. Ores and Minerals including Clay Do. 8
102.

Packing cases and packing materials including cork, cork sheet, gunny bags, shooks, tea chests, waste paper, wooden boxes, wooden shavings, wooden crates, wooden cable, drum or other materials notified by Government in this behalf Do. 4
Explanation.- Planks panels and battens when assembled will form tea chest or packing case will come under packing cases for the purpose of this entry.
103. Paints, colours, laquers, varnishes, pigments, polishes, indigo, dyes, enamel, putty, baleoil, turpentine oil, wood preservation oil, primers and thinners

At the point of first sale in the State by a dealer who is liable to tax under section 5.

15
103A. Paint brushes Do. 12
104. Pen and ball pen of all kinds and refills and parts thereof. Do. 8
105. Pappad, appalam and similar other items by whatever name called, sold under brand name registered under the Trade and Merchandise Marks Act, 1958. Do. 4
106.

(i) Paper. Do. 8
(ii) Newsprint, cardboard paper products, note books and printed materials including greeting cards. Do. 8
Explanation.- Where tax is levied on note books, the tax if any paid on the purchase of paper out of which such note book is manufactured shall be deducted
107.

Pepper including garbled or ungarbled

(a) purchased within the State. At the point of last purchase in the state by a dealer who is liable to tax under section 5. 8
(b) brought from outside the State At the point of first sale in the State by a dealer who is liable to tax under Section 5. 8
108

Petroleum products, namely:-    
High speed Diesel Oil At the point of sale in the State by any oil company liable to tax under section 5 except where the sale is by and oil company to another oil company and at the point of first sale in the State by a dealer who is liable to tax under section 5 when the sale in not by an oil company 40
Kerosene do 24
Motor spirit including Light

Diesel Oil (LDO) and excluding

petrol, aviation turbine fuel and

highspeed diesel oil

do 50
Naptha do 40
Petrol other than naphtha do 44
(vi) other petroleum products namely:-

1. Aromex

2. Base oil

3. Benzene

4. Bitumen

5. Carbon Black Feed Stock

6. Civol

7. Cutting oil

8. Glass cleaner

9. Heavy Petroleum Stock

10. Hezane

11. HHS

12. Tomax

13. J.S.P

14. Low Sulphur Heavy Stock

15. Menthol

16. Methmix

17. Mineral Turpentine Oil

18. Mosquito Larvicidal Oil

19. Polyisobutene

20. Process Oil

21. Residual Fuel Oil, and furnace oil

22. Slop Cut

23. Solvent 1425

24. Solvent Oil

25. Special Boiling Point Spirit

26. Spray oil

27. Toluene

28. Transformer Oil Feed Stock

29. Water Menthanol Mix

30. Wax

31. White Oil

32. Any other petroleum products not elsewhere mentioned in this Schedule or in the Second Schedule

do 30
Aviation Turbine Fuel

including Aviation Gasoline

do 50
Liquified Petroleum Gas At the point of first sale in the State by a dealer who is liable to tax under section 5. 22
Lubricating oil, grease,

brakefluid, transformer oil and

other quenching oils

do 35
  (x) Automotive LPG do 20
  (xi) Liquefied natural Gas (Compressed Gas) do 28
Explanation:- For the purpose serial No. 108(i) to (xi) above, Oil Company means Cochin Refineries Ltd., Indian Oil Corporation Ltd., Bharath Petroleum Corporation Ltd., Hindustan Petroleum Corporation Ltd., Indo-Burma petroleum Co. Ltd. and includes such other company as the Government may be notification in the Gazette specify in this behalf.
109. Photographic and other cameras and enlargers, Photostat, Xerox and photocopying machines, photoblocks, lenses, films and plates, paper and cloth, photo albums and other parts and accessories required for use therewith. At the point of first sale in the State by a dealer who is liable to tax under section 5. 8
110. Pickles. Do. 8
111. Pile Carpet, tuffed wollen carpet, jute carpet and bonded fibre fabrics other than those made of coir Do. 12
112. Pipes of Synthetic materials other than plastics and stone were pipes Do. 12
113. Plastic and articles of plastics including PVC pipes, plastic paper, cellophane, polythene, polyurethene, polythelene, polyster, whether expanded or not, polysterene formatted sheet, sun control polyster film, polyster tracing and drafting film, polyster self adhesive insulation tapes, fibre reinforced plastics not coming under any other entry in this schedule or in the fifth schedule Do. 12
114. Playing Cards Do. 8
115. Precious stones namely diamonds, emeralds, rubies, real pearls and saphires, synthetic gems or artificial precious stones, pearls artificial or cultured. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 4
116. Pressure Cooker, non-stick cookware and utensils, cook and serve ware to keep food warm, casseroles, water filters and similar home appliances not coming under any other entry in this schedule or in the fifth schedule At the point of first sale in the State by a dealer who is liable to tax under Section 5. 12
117. Pulses and grams other than those coming under declared goods whether raw or fried Do. 4
118. Rain coat, tarpaulin and products of water proof cloth, rexine and PVC cloth Do. 12
119. Raw bathies, agarbathies and scented sticks Do. 12
120. Readymade garments, hosiery goods, bed sheets, towels, pillow covers, napkins and baby diapers. Do. 8
120A Rectified spirit Do 20
121

Refined coconut oil Do. 4
Explanation.-When tax is levied on Refined Coconut Oil, tax paid on coconut oil out of which such refined coconut oil is produced, shall be deducted.
122. Rosin, resin, and shellac not coming under any other entry in this Schedule. At the point of first sale in the State by a dealer who is liable to tax under section 5.

12
123.

Rubber that is to say:    
(a) In natural and semi processed form not coming under items (b) and (c) below.    
(i) purchased within the State. At the point of last purchase in the State by a dealer who is liable to tax under section 5. 12
(ii) brought from outside the State. At the point of first sale in the State by a dealer who is liable to tax under section 5. 12
(b) Reclaimed rubber, all grades and qualities. At the point of first sale in the State by a dealer who is liable to tax under section 5. 12
(c) Synthetic rubber. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 12
124.

Rubberised coir fibre foam and other fibre foams. Do. 4
Explanation.-Fibre foam means and includes mattresses, pillows, cushions, etc. manufactured by using coir fibre, with rubber polyurethane or other similar material.
125. Rubber products and products of mixture of rubber and synthetic rubber including tread rubber not elsewhere mentioned in this schedule or in the fifth schedule. Do.

12
126. Saccharine. Do. 12
127. Salt-iodised or Branded Do. 4
128. Sand Do. 4
129. Scented arecanut, Panmasala and similar arecanut preparations. Do. 12
130. Sewing machines and spare parts and accessories thereof. Do. 8
131. Sewing thread, twisted yarn and such other yarn or thread not coming under declared goods and not mentioned elsewhere in this Schedule. Do. 8
132. Shaving stick, shaving cream, after shave lotions, deodorants and toilet paper. Do. 20
133.

Soaps other than hand made   Do.   12
   
134. Sound transmitting equipments including telephones, loudspeakers, dictaphones, gramophone and similar apparatus for recording and reproducing sound and spare parts and accessories thereof, including Gramophone, spareparts, accessories and components and parts thereof. Do. 12
135. Spare parts and accessories of motor vehicle and motor vessels including those relating to tractors, power tiller, and bearing with bore diameter below 5 Centimeters At the point of first sale in the State by a dealer who is liable to tax under section 5. 8
136. Spectacles, glasses, goggles, rough blank lenses, framed attachments, parts and accessories thereof. Do. 8
137. Spices not falling under any other entry in this schedule. Do. 4
138. Splints and veneers for matches Do. 8
139. Sports goods. Do. 8
140. (i) Stainless steel sheets not falling under the Second Schedule At the point of first sale in the State by a dealer who is liable to tax under Section 8 8
  (ii) Articles of stainless steel not falling under the Second Schedule At the point of first sales in the State by a dealer who is liable to tax under section 5 12
141.

Squashes, sauces, fruit juices, fruit pulp, soda, mineral water, Horlicks, Boost, Bournvita, Complan, Glucose D, Glucovita and similar other items whether or not bottled, canned or packed Do. 20
Explanation.-Powders, tablets, granules and concentrates used for the preparation of beverages shall, whether or not they are bottled or canned, be liable to tax under this entry.
142.

Sugarcane
(a) purchased within the State. At the Point of last purchase in the State by a dealer who is liable to tax under section 5. 8
(b) brought from outside the State. At the point of first sale in the State by a dealer who is liable to tax under section 5. 8
143. Sugar (imported) Do. 4
144. Shampoo, Talcum Powder including medicated talcum powder, sandal wood oil, ramacham oil, cinnamon oil, other perfumeries and cosmetics not falling under any other entry in this schedule Do. 20
145. Surgical equipments and instruments, medical implants and injection needles, Do. 8
146. Suitcases and briefcases of all kinds made of plastics, nylon, leather or moulded material. Do. 12
147. Tamarind including Ball Tamarind Do. 4
148. Tapes and cassettes for electronic equipments. Do. 8
149. Tapioca products including tapioca flour & Waste Do. 4
150.

(i) Tea including green tea leaves and manufactured tea other than that falling under item (ii) Do. 8
Explanation.-Where a tax has been levied in respect of manufactured tea, the tax, if any, levied and collected in respect of green tea leaves from which such manufactured tea is produced shall be refunded.
(ii) Tea sold under brand name registered under the Trade and Merchandise Marks Act, 1958 Do.

8
Explanation.- Where a tax has been levied and collected on unbranded tea in the State, the tax payable on branded tea under this item shall be reduced by the amount of tax so paid.
151. Television sets, and picture tube thereof. At the point of first sale in the State by a dealer who is liable to tax under Section 5. 12
152. Telecommunication apparatus not falling under any other entry in this schedule. Do. 8
153.

Tender coconut    
(a) purchased within the State At the point of last purchase in the State by a dealer liable to tax under section 5. 4
(b) brought from outside the State At the point of first sale in the State by a dealer liable to tax under section 5. 4
154. Titanium dioxide not falling under entry 155 Do. 20
155. Titanium dioxide anatase. Do. 30
156. Tooth powder and tooth paste whether medicated or not and tooth brush. Do. 20
157.

(i) Tractor and Power tiller    
(ii) Truck mounted articulated cranes, pick and carry cranes, bulldozers, escavators and other earth moving machinery, vibratory compactors, pavers, pneumatic tyre rollers, their components, spare pneumatic tyre rollers, their components, spare parts and accessories Do. 4
158. Trunks made of iron and steel. Do. 8
159.

Turmeric. Do. 4
Explanation:-Turmeric and turmeric powder shall be treated as a single commodity for the purpose of taxation    
160. Tabulating machines, calculating machines, duplicating machines, parts and accessories thereof. Do. 8
161. Toys of all kinds including electrical and electronic toys. Do. 12
162. Tyres, tubes and flaps for motor vehicles including trucks, buses, motor cycles, motor scooters, mopeds, motorettes and three wheelers. At the point of first sale in the State by a dealer who is liable to tax under section 5. 8
163. Umbrellas and parts thereof. Do. 8
164. Used up storage batteries sold as scrap. Do. 12
165. Vacuum flasks, thermos flasks vacuum vessels and parts. Do. 12
166. Vermicelli, ada, samia, macroni, noodles, sago and arrow-root powder. Do. 4
167. Vinegar. Do. 12
168. Watches, clock and time pieces whether electronic or not and their spare parts and accessories. Do. 12
169. Water storage tanks made of fibre glass, plastic or other synthetic material. Do. 12
170. Water supply and sanitary equipments and fittings, water meter, its spare parts and accessories. Do. 12
171. Welding rods and are carbon. Do. 12
172.

Wheat products, that is to say maida, atta, suji, rava and resultant bran. Do. 4
Explanation.-Where a tax is levied on wheat products, the tax, if any, paid on the purchase of wheat out of which such wheat products are produced shall be deducted.
173. All kinds of flour of cereals, pulses and their mixtures whether packed in airtight containers or not

At the point of first sale in the State by a dealer who is liable to tax under Section 5.

4
174. Wireless reception instruments and apparatus, radio and transistors and components thereof including all electrical valves, accumulators, amplifiers, and loud speakers which are exclusively in such instruments and apparatus Do. 8
175. Woolen knitting yarn, wooltop, raw wool, wigs and woolen carpets. Do. 8
176. X-ray apparatus, X-ray films and plates. Do. 8
177. All other goods not coming under any entry in any of the schedules. Do. 8