SCHEDULE
[See sections 2(26), 5 and 6]
(From 1.4.2005 to date)

Note - The abbreviation “%” in relation to the rate of tax indicates that tax on goods to which the entry relates shall be charged on the basis of the sale price, the tax being equal to such percentage of the sale price as is indicated against the respective goods.

Schedule A

LIST OF GOODS FOR WHICH THE RATE OF TAX IS NIL%

Sr. No.

Name of the commodity

Conditions And exceptions

Rate of Tax

Date of effect
1 2 3 4 5
1

Agricultural implements manually operated or animal driven as may be notified by the State Government from time to time in the Official Gazette and components and parts of such implements.

  Nil % 1.2.2006 to date
2

Aids and implements used by handicapped persons as may be notified by the State Government from time to time in the Official Gazette and components and parts thereof.

  Nil % 1.2.2006 to date
2A

Aircraft spare parts,as may be notified from time to time,by the State Government in the Official Gazette. 

  Nil % 1.8.2014
3

Animal driven carts including bullock carts and components, parts and accessories thereof (excluding bearings, tubes and tyres).

  Nil % 1.2.2006 to date
4

(a)Aquatic feed, cattle feed, poultry feed, their concentrates, additives and supplements;

(b) Grass, hay, straw;

(c) Husk and bran of cereals and pulses, sarki pend and de-oiled cakes, but excluding –

i) other oil cakes,

  Nil % 1.5.2010 to date
5 Betel leaves.   Nil % 1.4.2005 to date
6(a)

Books, that is to say, every volume or part or division of a volume including almanacs, panchangs, time tables for passenger transport services and periodicals, maps, charts, orreries and globes, but excluding__ annual reports, application forms, account books, balance sheets, calendars, diaries, catalogues, race cards, publications which mainly publicise goods, services and articles for commercial purposes and publications which contain space exceeding eight pages for writing.

  Nil % 1.4.2015 to date
6(b) Graph book, Laboratory notebook, Drawing book and Work Book   Nil % 1.4.2015 to date
7

Bread (excluding pizza bread), in loaf, rolls or in slices, toasted or otherwise except when served for consumption.

  Nil % 1.4.2005 to date
8

Broomsticks and brushes of a type used to clean floor including toilet floor.

  Nil % 1.4.2005 to date
8A Card Swipe machines for merchant transactions   Nil % 1.4.2017 to date
9

Cereals (other than paddy, rice and wheat) in whole grain, split or broken form and their flour whether sold singly or in mixed form.

9A (a) Paddy, rice, wheat and pulses in whole grain, split or broken form;

(b) The flour of wheat & rice including atta, maida, rawa and suji;

(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals. sold during the period from 1st May 2005 to 31st March 2006.

9A (a) Paddy, rice, wheat and pulses in whole grain, split or broken form;

(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;

(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,

sold during the period from 1st May 2006 to 30th September 2006.

  Nil %

 

 

 

Nil %

 

 

 

Nil %

1.5.2005 to 31.3.2006

 

 

 

1.5.2005 to date

 

 

 

1.5.2006 to 30.9.2006

9A

(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;

(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;

(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals, sold during the period from 1st May 2006 to 31st March 2016

  Nil %

1.4.2015 to 31.3.2016

9A

(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;

(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;

(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,

sold during the period from 1st May 2006 to the date immediately preceding the date on which the law relating to the Goods and Services Tax comes into force.

  Nil %

1.4.2016 to date

10 Chalk Stick   Nil % 1.4.2005 to date
11 Charcoal and Badami Charcoal   Nil % 1.4.2005 to date
12

(a) Charkha, Ambar Charkha, and other implements used in the production of handspun yarn and components, parts and accessories of any of them,

(b) Khadi garments,

(c) Made-ups and other goods prepared from handspun yarn.

  Nil % 1.2.2006 to date
12A (1) Drugs for treatment of Cancer, as may be notified from time to time, by the State Government, in the Official Gazette
  Nil %
1.4.2015 to 31.03.2016
12A (1) Drugs for treatment of Cancer, as may be notified from time to time, by the State Government, in the Official Gazette
(2) Mammography machines, used for the diagnosis of Breast Cancer
 
Nil %

1.4.2016 to date
12B Drugs and medical equipments used in dialysis for the treatment of patients suffering from kidney disease, as may be notified form time to time, by the state Government, in the Official Gazettte.   Nil % 2.01.2016 to date
13

Handlooms, their parts, accessories, attachments and auxillary machines as may be notified by the State Government from time to time in the Official Gazette.

  Nil % 1.4.2005 to date
13A Hybrid electric buses and battery operated buses, sold to public transport undertakings in the State, for public transportation   Nil % 1.4.2016 to date
14 Gandhi Topi   Nil % 1.4.2005 to date
15 Clay lamps   Nil % 1.4.2005 to date
16 Contraceptives of all types   Nil % 1.4.2005 to date
17 Cotton and silk yarn in hank   Nil % 1.4.2005 to date
18 Curd, Lassi, butter milk and separated milk except when served for consumption.   Nil %

1.4.2005 to 31.1.2006

 

(a) Buttermilk,

(b) Separated milk,

(c) Lassi,

(d) Curd (excluding curd whether or not sweetened or flavoured when sold under a brand name),,Except when served for consumption.

  Nil % 1.2.2006 to date
19 Earthen pot   Nil % 1.4.2005 to date
20 Electricity   Nil % 1.4.2005 to date
21

(a) Firewood excluding Casuarina Poles and eucalyptus logs and cut sizes thereof,

(b) Fuel made from solid waste procured from any local bodies or on their behalf.

(c) Biomass pellets.

  Nil % 1.1.2008 to date

 

 

1.11.2008 to date

21A

L. P. G. supplied in cylinders containing upto 14.5 kg. of L.P.G. for domestic use.

  Nil % 7.6.2008 to date
22

Fishnet, fishnet fabrics, fish seeds, prawn seeds and shrimp seeds.

  Nil % 1.5.2005 to date
23

Fresh plants, saplings and natural flowers excluding Mahua flowers

  Nil % 1.4.2005 to date
24

Fresh vegetables and potatoes, sweet potatoes, yam (elephant’s foot), onions, fresh fruits excluding wet dates except when sold in frozen state or in sealed container.

  Nil % 1.2.2006 to date
25 Garlic and Ginger   Nil % 1.4.2005 to date
25A Gas or Electric fired human body incinerator   Nil % 1.4.2017 to date
25B Geomembrane used for farm pond, of thickness not less than 500 microns having BIS specification   Nil % 1.4.2017 to date
26 Bangles made from any material except precious metals.   Nil %

1.5.2005 to date

26A Copyrights for distribution and exhibition of cinematographic films in theatres and cinema halls sold during the period commencing on the 1st April 2005 and ending on the 30th Aril 2011   Nil 1.8.2014
27

Goods of incorporeal or intangible character, other than those notified under entry 39 in Schedule C.

  Nil % 1.4.2005 to date
27A Hand pump used for pumping water   Nil %  1.4.2013 to date
27B Handicrafts made of bamboo, excluding bamboo furniture   Nil %  1.4.2016 to date
28 Human blood and its components and products thereof.   Nil %

1.2.2008 to date

29 Idols of deities in clay or Plaster of Paris   Nil % 1.4.2005 to date
30

Indigenous handmade musical instruments and components and parts thereof, as may be notified by the State Government from time to time in the Official Gazette.

  Nil % 1.2.2006 to date
31 Kumkum in any form including bindi, alta and sindur   Nil % 1.4.2005 to date
32 Leaf plates and cups   Nil % 1.4.2005 to date
33

Meat, flesh of poultry and seafood, including fish, prawns, lobsters, crabs and shrimps except when sold in frozen state or in a sealed container; Eggs in shell, cattle excluding horses, sheep, goats, pigs and poultry.

  Nil %

1.4.2005 to 31.1.2006

33

(1) (a) Raw meat,

(b) Raw flesh of poultry,

(c) Raw seafood including fish, prawns, lobsters, crabs, and shrimps except when sold in frozen state or in sealed container;

(2) Eggs in shell,

(3) Sheep, goats, pigs, poultry and cattle excluding horses.

  Nil % 1.2.2006 to date
33A Milk testing Kit for detecting milk adulteration   Nil % 1.4.2017 to date
34

Milk, that is to say, animal milk in liquid form except when served for consumption and excluding,-

(a) condensed milk whether sweetened or not, and

(b) milk containing any ingredient and sold under a brand name

  Nil % 1.4.2005 to date
35 National flag   Nil % 1.4.2005 to date
36

(a) Judicial, Non-judicial stamp papers court fee stamps when sold by Government Treasuries or vendors authorized by the government;

postal items like envelopes, post cards etc. when sold by Government; Philatelic material such as postal stamp, postal envelope, postal stationary, pigeongram, rocketgram and first day cover.

  Nil % 1.4.2005 to date
37 Organic manure (excluding oil cakes and de-oiled cakes).   Nil % 1.4.2005 to date
38 Plantain leaves   Nil %

1.4.2005 to 7.8.2006

38 Rakhee   Nil % 8.8.2006 to date
39A

(a) Poha, lahya and chirmura

(b) Roasted gram and dalwa

  Nil % 1.8.2014 to date
40 Raw wool   Nil % 1.4.2005 to date
41

Seeds of all types excluding seeds to which any other entry of this schedule or of schedule 'C' applies.

  Nil % 1.5.2005 to date
42 Semen including frozen semen   Nil % 1.4.2005 to date
43 Silk worm laying, cocoon and raw silk   Nil % 1.4.2005 to date
44 Slate and slate pencils but not including writing boards   Nil % 1.4.2005 to date
44A Soil testing Kit for determination of soil nutrients   Nil % 1.4.2017 to date
45

Sugar and fabric as described from time to time in column 3 of the First schedule to the Additional Duties of Excise [Goods of Special Importance], Act, 1957 (58 of 1957) as it stood prior to the date on which the Fianance Act, 2011 comes into force, but excluding those specified in schedule 'C'.

  Nil % 1.5.2011 to date
45A Deleted w.e.f 1st April, 2013     1.4.2013
46 Tender green coconut   Nil % 1.4.2005 to date
47 Toddy, Neera and Arak   Nil % 1.4.2005 to date
48 Salt, that is to say, common salt including iodised salt.   Nil % 1.5.2005 to date
49

Water other than,__

(a) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and

(b) water sold in sealed container.

  Nil % 1.2.2006 to date
50

(a) Goods distributed through the Public Distribution System, (except kerosene)

(b) Goods supplied from bond to foreign going ships and aircrafts,

(c) Goods supplied to in-transit passengers (both incoming and outgoing) at the duty free shops at the International Airport, Mumbai.

  Nil % 1.2.2006 to date
51

During the period from 1st May 2006 to 31st March 2016

(i) Papad except when served for consumption

ii) Gur

iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;

iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;

v) Coconut in shell and separated kernel of coconut, other than copra.

vi) Solapuri chaddars;

vii) Towels

viii) Wet dates,

  Nil % 1.4.2011 to 31.3.2015
51

During the period from 1st May 2006 to 31st March 2017

(i) Papad except when served for consumption

ii) Gur

iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;

iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;

v) Coconut in shell and separated kernel of coconut, other than copra.

vi) Solapuri chaddars;

vii) Towels

viii) Wet dates,

  Nil % 1.4.2016 to 31.03.2017
51

During the period from 1st May 2006 to the date immediately preceding the date on which the law relating to the Goods and Services Tax come into force

(i) Papad except when served for consumption

ii) Gur

iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;

iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;

v) Coconut in shell and separated kernel of coconut, other than copra.

vi) Solapuri chaddars;

vii) Towels

viii) Wet dates,

ix) Amsul
  Nil % 1.4.2017 to date
52 Khandsari sugar   Nil % 16.11.2005 to date
53

Hurricane lantern and Kerosene lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mantles and accessories, components and parts of all of them.

  Nil % 1.2.2006 to date
54 Lac, Shellac and their products.   Nil % 1.4.2007 to date
55

(a) Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.

(b) Camphor

(c) Dhoop including Loban and Ral.

  Nil % 1.5.2011 to date
56

Solar energy devices as may be notified, from time to time, by State Government in the Official Gazette and spare parts thereof.]

  Nil % 1.7.2009 to date
56A Pre-fabricated domestic biogas units.   Nil % 1.5.2011 to date
57 Katha (Catechu)   Nil % 1.5.2010 to date
58

Handmade Laundry Soap manufactured by Units certified by the Maharashtra State Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act, 1960, but excluding detergent.

  Nil % 1.5.2010 to date
59

Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the the date immediately preceding the date on which the law relating to the Goods and Services Tax come into force.

  Nil % 1.4.2015 to 31.3.2016
59A Retrofit kits, used to modify the vehicles of the handicapped persons sold by the dealers, authorized by the testing agencies prescribed in the Central Motor Vehicle Rules, 1989   Nil % 1.4.2016 to date
60

edible oil and oil cake manufactured and sold by the Tel Ghani
Unit upto a turnover of rupees twenty lakh

     
61 “Purak Poshan Aahar” by way of supplies made to the Aanganwadi Centres under the Integrated Child Development Scheme      
62 Water meters sold to local bodies   Nil % w.e.f. 1.4.2013
63 “Sale, during the period from the 1st April 2005 to the 31st March 2016, of processed, semi-processed, semi-cooked, ready-mix, ready to eat, shelled sweet corn, whether or not sold,—
(a) in a frozen state, or
(b) in a sealed container, or
(c) under a brand name, except when served for consumption.
(1) Tax should not have been collected from the customer.
(2) Tax should not have been paid into the Government Treasury.
 
Nil % W.e.f  15.4.2017