Nature of goods
/ nature of contract or license or lease |
If the purchaser
or license or lessee is a resident [SC :-Nil,EC:-Nil,SHEC:-Nil] |
If the purchaser
or license or lessee is:-
- A non resident non corporate
person (amount may or may not exceed Rs.crore
) or
- Non domestic company and aggregate
amount subject to tax collection does
not exceed Rs. Crore [SC:-Nil,EC:-2%,SHEC:-1%]
|
If the purchaser
or license or lessee is a non domestic company
and aggregate amount subject to tax collection
exceed Rs.1 crore[SC:-2.5%,EC:-2%,SHEC:-1%] |
|
Rate |
Rate |
Rate |
| 1.Alcoholic liquor for human
consumption |
1% |
1.03% |
1.05575% |
| 2.Tendu Leaves |
5% |
5.15% |
5.27875% |
| 3.Timber obtained under a forest
lease |
2.5% |
2.575% |
2.639375% |
| 4.Timber obtained by any mode
other than under a forest Lease. |
2.5% |
2.575% |
2.639375% |
| 5.Any other forest produce
[not being timber or tendu leaves] |
2.5% |
2.575% |
2.639375% |
| 6.Scrap |
1% |
1.03% |
1.05575% |
| 7.Parking lot, toll plaza,
mining and Quarrying. |
2% |
2.06% |
2.1115% |
