| S.No. |
Commodity |
Rate of Tax |
| 1. |
Petroleum products [other than petrol (Motor Spirit), Diesel, liquid petroleum gas, Piped Natural Gas, Compressed Natural Gas, Wax and Kerosene] such as |
Twenty paise in the rupee |
| |
(i) Naphtha; |
| |
(ii) Lubricants; |
| |
(iii)Furnace Oil; |
| |
(iv) Mixture and combination of above products. |
| |
|
|
| 2. |
Liquor (Foreign and Indian Made Foreign Liquor). |
Twenty paise in the rupee |
| |
|
|
| 3. |
Country Liquor. |
Twenty paise in the rupee |
| |
|
|
| 4. |
Narcotics (Bhaang). |
Twenty paise in the rupee |
| |
|
|
| 5. |
Molasses. |
Twenty paise in the rupee |
| |
|
|
| 6. |
Rectified Spirit. |
Twenty paise in the rupee |
| |
|
|
| 7. |
Lottery Tickets. |
Twenty paise in the rupee |
| |
|
|
| 8. |
Brake Fluid. |
Twenty paise in the rupee |
| |
|
|
| 9. |
Tobacco and Gutkha, unmanufactured tobacco, bidis, tobacco used in the manufacture of bidis and hooka tobacco |
Twenty paise in the rupee |
| |
|
|
| 10. |
Aerated Drinks. |
Twenty paise in the rupee |
| |
|
|
| 11. |
Watches costing above Rupees five thousand |
Twenty paise in the rupee |
| |
|
|
| 12. |
Petrol (Motor Spirit) |
27 paise in the rupee |
| |
|
|
| 13. |
Diesel (High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil) |
18 paise in the rupee |
| |
|
|
| 14. |
Aviation Turbine Fuel (ATF) not covered by any other entry of any of the Schedules |
25 paise in the rupee |