³¨DFžëëëÿÿÿÿD|ÚT²P(¢†9r01T <4Andaman & Nicobar IslandsTr½”>_]€r02T &Andhra PradeshTr½”Ùvï'r03T ,$Arunachal PradeshTr½”º£$µr04T  AssamTr½”Ó™êwr05T  BiharTr½”,³Pr06T ChandigarhTr½”¼FN ùChhatisgarhr33T "ChhattisgarhTr½”ú,ê‹  r07T 2*Dadra & Nagar HaveliTr½”lpwË  r08T  Daman & DiuTr½”Pfæu  r09T  DelhiTr½””x»Ï   r10T GoaTr½”g¶Úþ  r11T GujaratTr½”Œ<  r12T HaryanaTr½”+Å<r13T *"Himachal PradeshTr½”&¨Ãñr14T ( Jammu & KashmirTr½”VÓÆr35T JharkhandTr½”ulP r15T KarnatakaTr½”µ óùr16T KeralaTr½”×ÇÙÊr17T  LakshadweepTr½”½Y¼\r18T &Madhya PradeshTr½”™ëÌxr19T  MaharashtraTr½”@YUKr20T ManipurTr½”ñør21T MeghalayaTr½”ªœ›r22T MizoramTr½”Vëÿdr23T NagalandTr½”¼_r24T OrissaTr½”tˆa¶ùPondicherryr25T PuducherryTr½”_È_r26T PunjabTr½”Ñ…xr27T RajasthanTr½”äq¿ r28T SikkimTr½”Aª] 0!r29T Tamil NaduTr½”a»›! "r30T TripuraTr½”8Åî"!!##ùUttaranchalr34T  UttarakhandTr½”¨Í÷¬#"$r31T $Uttar PradeshTr½”$Qßò$#"&%r32T  West BengalTr½”²Ñ%$&rT MalaysiaTr——¸Î~é&%%''rT  IndiaTr*–ŸéjR'&(rT UKTr——[¦Î('$,)rT SingaporeTr——|°g )(*rT IndonesiaTr——×'ê*))++rT  PhilippinesTr=—ï¨dÅ+*,rT BangladeshTr™åP³,+*.-195195"Any other incomeNPayment of Other Sum to A Non-ResidentT *"Any Other IncomeÅbŽ-ì,.193193bAny other interest on securities (including interest on non-listed debentures but excluding interest on Government securities and securities mentioned in proviso to section 193.Interest on SecuritiesT h9–7.--//94G 194G†Commission on sale of lottery tickets to a resident / non-resident@Commission on Sale of LotteriesT TLCommission on Sale of Lottery Ticketsö Ò/.094H 194H0Commission Or Brokerage0Commission Or BrokerageT 80Commission Or BrokerageŽeÃ0/(81194194DividendDividendT B:Deemed Dividend U/s 2(22)(E)±&sì10294J 194JtFees for professional or technical services to a residentXFees for Professional Or Technical ServicesT `XFees for Professional Or Technical Services†ìÞ2í1133195195ÖFees for Technical services - where the Agreement is made after February 29, 1964 but before April 1, 1976NPayment of Other Sum to A Non-ResidentT ¬¤Fees for Tech. Services Agreement Is Made After Feb HU7I3î24195195ÎFees for Technical services - where the Agreement is made after March 31, 1976 but before June 1, 1997NPayment of Other Sum to A Non-ResidentT ª¢Fees for Tech. Services Agreement Is Made After Mar 31, ´×»4ï3265195195ÊFees for Technical services - where the Agreement is made after May 31, 1997 but before June 1, 2005NPayment of Other Sum to A Non-ResidentT ª¢Fees for Tech. Services Agreement Is Made After May 31, 19øëÂ546195195¦Fees for Technical services - where the Agreement is made on or after June 1, 2005NPayment of Other Sum to A Non-ResidentT Ž†Fees for Tech. Services Agreement Is Made on Or After June 1, 2005¨/Ò65577195195ŠIncome by way of long-term capital gains referred to in section 115ENPayment of Other Sum to A Non-ResidentT ’ŠIncome by Way of Long-Term Capital Gains Referred to in Section 115EO+÷è7ð6896C 196CúIncome from foreign currency bonds or GDR (including logn-term capital gains on transfer of such bonds) (not being dividend)FIncome From Foreign Currency BondsT phIncome From Foreign Currency Bonds Or|Xƒ874<9195195‚Income from foreign exchange assets payable to an Indian citizenNPayment of Other Sum to A Non-ResidentT Š‚Income From Foreign Exchange Assets Payable to an Indian CitizenˆU 98:96A 196AT `XIncome in Respect of Units of Non-Residents}ú:ñ99;;96D 196DîIncome from Foreign Institutional Investors from securities (not being dividend, short-term or long-term capital gain)TIncome of Foreign Institutional InvestorsT phIncome of Foreign Institutional InveÏI#•;:<94D 194D*Insurance Commission*Insurance CommissionT 2*Insurance Commissioní* <;:>=193193ZInterest on 8% Savings (Taxable) Bonds, 2003.Interest on SecuritiesT bZInterest on 8% Savings (Taxable) Bonds, 2003†ƒ3=ò<>193193ªInterest on debentures or securities (other than a security of the Central or a State Government) for mondy issued by or on behalf of a local authority or a statutory corporation or listed debentures of a company6ºÿ>==??94A 194AVInterest other than Interest on SecuritiesVInterest Other Than Interest on SecuritiesT ^VInterest Other Than Interest on SecuritiesÉE¥j?ó>@195195.Income by way of interest payable by Government/Indian concern on money borrowed or debt incurrent by Government or Indian concern in foreign currencyNPayment of Other Sum to A Non-ResidentT ’ŠInterest3+@? `A195195¢Long-term capital gains [not being covered by section 10(33), 10(36) and 10(38)]NPayment of Other Sum to A Non-ResidentT Š‚Long-Term Capital Gains[Not Being Covered by Sec 10(33)(36)(38)]LnPA@B195195T TLOther Sums Payables to A Non-ResidentÓ®ÖðBôAACCùNPayment of Compensation on Acquisition94L 194LA¨Payment of compensation to a resident on acquisition of certain immovable property.DAcquisition of Immovable PropertyT ‚zPayment of Compensation on AcquisitFi(WCBD4EE 194EEÀPayment in respect of deposits under National Savings Scheme, 1987 to a resident / non-resident$Deposit Under NSST \TPayments in Respect of Deposits Under NSS †ËDDCBFE96B 196BÈIncome from units (including long-term capital gains on transfer of such units) to an offshore fundLIncome From Units to an Offshore FundT jbPayments in Respect of Units to an Offshore Fund¸n[EDF94F 194FªPayment on account of repurchase of units of MF or UTI to a resident / non-resident<Repurchase of Units of MF/UTIT nfPayments on Account of Re-Purchase of Units by ...µ©ê FEEGG ”5w94C 194CzPayment to a contractor (other than an advertising contract)<Contractors & Sub-ContractorsT nfPayments to Contractors (Other Than Advertisement)_¯äqGFH94E 194EtPayment to a non-resident sportsman or sports association$Non-Resi. Sports?T nfPayments to Non-Resident Sportsmen/Sports Assoc...º/êCHGDLI94C 194C~Payment to a contractor (in the case of advertising contracts)<Contractors & Sub-ContractorsT nfPayment to Contractors (Advertisement Contractors)Ó9f IHJ ”5w94C 194C8Payment to a sub-contractor<Contractors & Sub-ContractorsT >6Payment to Sub-Contractorsš—ýJIIKKù Rent94I 194IHRent of Land, Building Or Furniture RentT PHRent of Land, Building Or Furnitureo–6KJL94I 194ILRent of Plant, Machinery or Equipment RentT TLRent of Plant, Machinery Or Equipment ÚÁ,LKJNM195195¢Royalty - where the agreement is made after May 31, 1997 but before June 1, 2005NPayment of Other Sum to A Non-ResidentT ˆRoyalty(F) Agreement Is Made After May 31, 1997 Before June 1, 2005§;ýMLN195195tRoyalty - where the agreement is made before June 1, 1997NPayment of Other Sum to A Non-ResidentT jbRoyalty(F) Agreement Is Made Before June 1, 1997t¡¦NMMOO195195~Royalty - where the agreement is made on or after June 1, 2005NPayment of Other Sum to A Non-ResidentT tlRoyalty(F) Agreement Is Made on Or After June 1, 2005ìkÜOõNP195195Royalty [not being royalty of the nature referred to in (f) supra ] - where the Agreement is made after March 31, 1961 but before April 1NPayment of Other Sum to A Non-ResidentT –ŽRoyalty(G) Agreement ¬CÜ€PöOHXQ195195Royalty [not being royalty of the nature referred to in (f) supra ] - where the Agreement is made after March 31, 1976 but before June 1, 1997NPayment of Other Sum to A Non-ResidentT ”ŒRoyalty(G) Agree‹U9tQ÷PR195195Royalty [not being royalty of the nature referred to in (f) supra ] - where the Agreement is made after March 31, 1997 but before June 1, 2005NPayment of Other Sum to A Non-ResidentT ”ŒRoyalty(G) Agree½7µ}RøQQSS195195öRoyalty [not being royalty of the nature referred to in (f) supra ] - where the Agreement is made on or after June 1, 2005NPayment of Other Sum to A Non-ResidentT tlRoyalty(G) Agreement Is Made on Or AŽÉâ0SRT195195XShort-term capital gains under section 111ANPayment of Other Sum to A Non-ResidentT LDShort-Term Capital Gains U/s 111A_u¯¯TSRVU4BB 194BBjWinnings from horse races to a resident/non-resident2Winning From Horse RacesT :2Winnings From Horse Race©NPÁUTV94B 194BÜWinnings from lottery or crossword puzzle or card game or other game of any sort to a resident / non-resident.Winning From LorreriesT d\Winnings From Lotteries and Crossword Puzzlesè~æxVUUWW193193T *"[ Not ApplicableÞªxWVX193193.Interest on SecuritiesT  [ All ItemsêßXùWT\YResidentNon Company BothT @8Artificial Juridical PersonT™8@B@  † ¥ÔèP΃`Any Other Interest on Securities As Per Sec.193P^€„@B@  † €²æ ¥Ôè ™PºƒLCommÈCòY XZResidentNon Company BothT 6.Association of PersonsT½”B@B@  † èvH ™T™8@B@  † èvHP~ƒ`Any Other Interest on Securities As Per Sec.193PP€„@B@  €²²­@Z YY[[ResidentNon Company BothT 0(Body of IndividualsT½”B@B@  † èvH ™T™8@B@  † èvHP~ƒ`Any Other Interest on Securities As Per Sec.193PP€„@B@  €²æ-gjl[ Z\NonResidentCompany BothT 6.Company - Non ResidentT½”&Ð@  ™T™8Ð@  † ¥ÔèPƒhIncome From Foreign Currency Bonds Or Shares of....P4@BÐ@  ½”PP@B°Ø9Ê\ "[Z^]ResidentCompany BothT .&Company - ResidentT½”&@B@  ™T™8@B@  † ¥ÔèPpƒ`Any Other Interest on Securities As Per Sec.193PB€„@B@  €²æ ½”P^€„#ÔQÁ] ,\^ResidentNon Company BothT 2*Co-Operative SocietyT½”@  )–T*–  ™T™@  †Ptƒ`Any Other Interest on Securities As Per Sec.193PB€„Ð@  €²æ ½”P4€„@ • Ý^7]]__NonResidentNon Company BothT D<Individual/HUF - Non ResidentT½”4@B@  èvH ™T™8@B@  † èvHPȃhIncome From Foreign Currency Bonds Or Shares of....PP@B@B@ WÔÖ _ D^`ResidentNon Company BothT <4Individual/HUF - ResidentT½”4@B@  èvH ™T™8@B@  † èvHP~ƒ`Any Other Interest on Securities As Per Sec.193PP€„@B@  €²æÚûd` O_PpaResidentNon Company BothT ( Local AuthorityT½”@  )–T*–  ™T™@  †Ptƒ`Any Other Interest on Securities As Per Sec.193PB€„Ð@  €²æ ½”P4€„@  €²æ<)ja Z`bResidentNon Company BothT *"Partnership FirmT½”&@B@  ™T™8@B@  † ¥ÔèPpƒ`Any Other Interest on Securities As Per Sec.193PB€„@B@  €²æ ½”P^€„ /»íbdaacc6CA 206CT VNAlcoholic Liquor for Human ConsumptionPfƒ(Body of IndividualsT½”* †.........Plƒ.Association of PersonsT½”* †.........Plƒ.Company - Non ResidentT½”* †..˜ðÁcfbd6CD 206CT ldAny Other Forest Produce (Not Being Tendu Leaves)Pfƒ(Body of IndividualsT½”*Ð.........Plƒ.Association of PersonsT½”*Ð.........Plƒ.Company - Non ResidentT½”*9 Cœdhcbfe6CH 206CT nfContractors/Licensee/Lease Relating to Mine/QuarryPfƒ(Body of IndividualsT½”*@ .........Plƒ.Association of PersonsT½”*@ .........Plƒ.Company - Non ResidentT½”*û‹òØejdf6CF 206CT phContractors/Licensee/Lease Relating to Parking LotsPfƒ(Body of IndividualsT½”*@ .........Plƒ.Association of PersonsT½”*@ .........Plƒ.Company - Non ResidentT½”*)0üfleegg6CG 206CT ldContractors/Licensee/Lease Relating to Toll PlazaPfƒ(Body of IndividualsT½”*@ .........Plƒ.Association of PersonsT½”*@ .........Plƒ.Company - Non ResidentT½”*X-Zgnfh6CE 206CT  ScrapPfƒ(Body of IndividualsT½”* †.........Plƒ.Association of PersonsT½”* †.........Plƒ.Company - Non ResidentT½”* †.........Pdƒ&Company - ResidenÜ(Mhpgdli6CI 206CT "Tendu LeavesPlƒ.Association of PersonsT½”* ¡.........Pfƒ(Body of IndividualsT½”* ¡.........Plƒ.Company - Non ResidentT½”* ¡.........Pdƒ&Company - ØFËØirhj6CC 206CT phTimber Obtained by Any Mode Other Than Forest LeasePlƒ.Association of PersonsT½”*Ð.........Pfƒ(Body of IndividualsT½”*Ð.........Plƒ.Company - Non ResidentT½”*ï4¼jtiikk6CB 206CT NFTimber Obtained Under Forest LeasePlƒ.Association of PersonsT½”*Ð.........Pfƒ(Body of IndividualsT½”*Ð.........Plƒ.Company - Non ResidentT½”*Ð......sÌáAkjl÷7T bZBranch Transfer Inward (As Agent/Auctioneer)Pª<ƒWest BengalT*– M˜uÓ/lkjnm÷7T `XBranch Transfer Inward (Within West Bengal)Pª<ƒWest BengalT*– Ó—ù mlnª÷7T phConsignment/Branch Transfer-In the Course of ExportPª<ƒ"Himachal PradeshT*–'³;Änvmmoo÷7T NFConsignment/Branch Transfer InwardPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–*ìÿÊonp÷7T f^Consignment/Branch Transfer Inward (Mfd Goods)Pª4ƒGujaratT—— qšd•Epzohxq÷7T ldConsignment/Branch Transfer Inward (Within State)Pª<ƒ"Himachal PradeshT*–Pª2ƒMaharashtraT——Pª&ƒ BiharT*–Pª0ƒTamil NaduTª˜Pª2ƒWest BengalT™Pª.ƒJharkhandT™)‘ù.q{prª÷7T PHConsignment/Branch Transfer OutwardPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT³ü4rqqssª÷7T nfConsignment/Branch Transfer Outward - Exempt GoodsPª<ƒWest BengalT*– M˜R$C¡srtª÷7T phConsignment/Branch Transfer Outward -Imported GoodsPª<ƒWest BengalT*– M˜¾¥°tsrvuª÷7T h`Consignment/Branch Transfer Outward (Mfd Goods)Pª*ƒGujaratT——Fq~utvª÷7T nfConsignment/Branch Transfer Outward - Rate > 12.5%Pª<ƒWest BengalT*– M˜/K£vuuwwª÷7T nfConsignment/Branch Transfer Outward -Tax Rate < 4%Pª<ƒWest BengalT*– M˜q·J@wvxª÷7T nfConsignment/Branch Transfer Outward (Within State)Pª&ƒ BiharT*–Pª2ƒKeralaT*– qšPª2ƒUttarakhandT*–Pª2ƒMaharashtraT——Pª.ƒJharkhandT——Pª.ƒKarnatakaT——ì4†xwt|yª÷7T phConsignment/Branch Transfer-To Local Agents (Regd )Pª<ƒ"Himachal PradeshT*–Úfà—yxzª÷7T h`Consignment Transfer Outward of 1% Taxable PurcPª(ƒOrissaT*–/UOzyy{{ª÷7T `XConsignment Transfer Outward of 1% URD PurcPª(ƒOrissaT*–y^8{z|ª÷7T nfConsignment Transfer Outward of 12.5% Taxable PurcPª(ƒOrissaT*–Ë,|{z~}ª÷7T f^Consignment Transfer Outward of 12.5% URD PurcPª(ƒOrissaT*–F>ký}|~ª÷7T h`Consignment Transfer Outward of 4% Taxable PurcPª(ƒOrissaT*–³ ûË~}}ª÷7T `XConsignment Transfer Outward of 4% URD PurcPª(ƒOrissaT*–°o~€÷7T nfConsignment Transfers Inward - Spl. Category GoodsPª2ƒUttarakhandTá–¹¡F€@Àª÷7T phConsignment Transfers Outward - Spl. Category GoodsPª2ƒUttarakhandT*–(€–8€‚«÷7T *"Exempt PurchasesPª(ƒOrissaT——Pª2ƒWest BengalT——Pª:ƒ Jammu & KashmirT——Pª*ƒGujaratT——Pª6ƒUttar PradeshTšPª&ƒ BiharT——Pª8ƒAndhra PradeshTrš*’F„‚€ƒƒª«÷7T "Exempt SalesPª(ƒOrissaT——Pª(ƒPunjabT——Pª8ƒMadhya PradeshT——Pª4ƒChhattisgarhT——Pª2ƒWest BengalTN˜Pª.ƒRajasthanT——Pª0ƒPuducherryT_™Pª6ƒ‚„ª÷7T ExportsPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman & DiuTæž}„ƒ‚†…ª÷7T D<Exports - Spl. Category GoodsPª2ƒUttarakhandTá–ÜìF…„†÷7T B(Imported Into State LP-5Pª*ƒHaryanaT*–6³h†……‡‡÷7T 80Imported Into the StatePª<ƒ"Himachal PradeshT*–JV‘‡…†ˆ÷7T ImportsPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman & DiuT*–·#S{ˆ‡„Œ‰÷7T 2*Imports - for ResalePª8ƒMadhya PradeshT——kÚ‰ˆŠ÷7T h`Imports - for Use Or Consumption in ManufacturePª8ƒMadhya PradeshT——-sGXŠ‰‰‹‹÷7T 0(Imports (High Seas)Pª2ƒMaharashtraT——Pª(ƒKeralaTrš–ÀᆋŠŒ÷7T D<Imports - Spl. Category GoodsPª2ƒUttarakhandTá–žDºŒ‰‹ŠŽ÷(ª †T LInput VAT @ 1%Purchases @ 1%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT¹ØÛ·ŒŽ÷(ªÐT X$Input VAT @ 12.5%$Purchases @ 12.5%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandi­™Ž÷(ª ÖT P Input VAT @ 13% Purchases @ 13%PªJƒGujaratT——TršÐú¶MŽ÷(ª`ãT P Input VAT @ 15% Purchases @ 15%PªJƒGujaratT——TršÐPª"ƒGoaTŠšPª0ƒBangladeshT™m:¥õˆ˜‘÷(ªjT P Input VAT @ 16% Purchases @ 16%PªJƒGujaratT——TršÐ‹òÀý‘’÷(ª@ T LInput VAT @ 2%Purchases @ 2%Pª&ƒ AssamT*–Pª0ƒTamil NaduT™Pª0ƒPuducherryT_™Pª2ƒUttarakhandTršPª(ƒPunjabTÕšPª.ƒKarnatakaTß›¸òè’‘‘‘““÷(ª€„T P Input VAT @ 20% Purchases @ 20%Pª&ƒ DelhiT*–Pª(ƒOrissaT*–Pª(ƒPunjabT*–Pª2ƒMaharashtraT*–Pª,ƒGoaT*– ^™Pª>ƒ$Arunachal PradeshT*–Pª*ƒManip åG“’”÷(ªÀ‘!T P Input VAT @ 22% Purchases @ 22%Pª,ƒGoaT*– ^™Pª(ƒPunjabT*–Pª0ƒChandigarhT*–ëØô”“’–•÷(ªŸ$T P Input VAT @ 24% Purchases @ 24%Pª^ƒGujaratT—— ¸šTršÐ ¸š—ÎÕ©•”–÷(ª %&T P Input VAT @ 25% Purchases @ 25%PªJƒGujaratT——TršÐ\ÞÁ–••——÷(ª@¬'T P Input VAT @ 26% Purchases @ 26%Pª^ƒGujaratT—— ¸šTršÐ ¸š&÷äÇ—–˜÷(ª0ö)T X$Input VAT @ 27.5%$Purchases @ 27.5%Pª(ƒPunjabT*–aQ鯘—”œ™÷(ªÀÆ-T P Input VAT @ 30% Purchases @ 30%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–PªJƒGujaratT——TršÐïî›™˜š÷(ªP—1T X$Input VAT @ 32.5%$Purchases @ 32.5%Pª2ƒUttarakhandTá–jìž[š™™››÷(ªàg5T P Input VAT @ 35% Purchases @ 35%Pª.ƒJharkhandT——$4}›šœ÷(ªÀû9T P Input VAT @ 38% Purchases @ 38%PªJƒGujaratT——TršÐIÝÝœ“›šž÷(ª€T LInput VAT @ 4%Purchases @ 4%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT_ Pžœž÷(ª€T r0Input VAT @ 4% - Others2Purchases @ 4% - OthersPª.ƒJharkhandT——8ñL3žŸŸ÷(ª€[T P Input VAT @ 60% Purchases @ 60%PªJƒGujaratT——TršÐÌ® Ÿž ÷(ª5 T ˜BInput VAT @ 8% on Works ContractFWorks Contract @ 8% (Sub Contract)Pª<ƒMaharashtraT*– –—'v$ Ÿ°¡÷(ª€m T T"Input VAT @ 8.8%"Purchases @ 8.8%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–ÙÉÒ¡— ¢÷7T 4,Inter-State PurchasesPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª4ƒChhtyú®¢¡¡££÷7T `XInter-State Purchases - Spl. Category GoodsPª2ƒUttarakhandTá–vld£›¢¤ª÷*T ,$Inter-State SalesPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDamaR“¤£¢¦¥ª÷*T XPInter-State Sales - Spl. Category GoodsPª2ƒUttarakhandTá–Pª0ƒTamil NaduTª˜¿Îq¥¤¦ª÷*T @8Inter State Sales - to URDsPª(ƒSikkimT*–ÂQNK¦¥¥§§÷7T 6.Other Exempt PurchasesPª<ƒMaharashtraT—— qšPª*ƒGujaratT—— $蓧¦¨ª÷7T .&Other Exempt SalesPª2ƒUttarakhandTá–Pª*ƒGujaratT——Pª<ƒMaharashtraT—— qšPª.ƒKarnatakaT——Pª2ƒWest BengalTN˜Pª&ƒ AssamTršþ9»ï¨§¤¬©ª÷7T ZROther Exempt Sales - Spl. Category GoodsPª2ƒUttarakhandTá–v¬çQ©Ÿ¨ªª÷(ª †T F Output VAT @ 1%Sales @ 1%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT…ÜÒª©©««ª÷(ª †T ¨POutput VAT @ 1% (of Purc Outside State)HSales @ 1% ( Of Purc Outside State)Pª2ƒUttarakhandTá–rŠq«ª¬ª÷(ª †T |DOutput VAT @ 1% on Works Contract(Works Contract @ 1%Pª(ƒPunjabT*–Pª8ƒAndhra PradeshT*–Pª0ƒChandigarhT*–ÌöN¬«ª®­ª÷(ª †T –HOutput VAT @ 1% (Schedule IV Items)>Sales @ 1% (Schedule IV Items)Pª&ƒ AssamT*–Ÿ'Õ[­¬®ª÷(ª †T h2Output VAT @ 1% to URDs&Sales @ 1% to URDsPª&ƒ BiharT*–Pª(ƒSikkimT*–M!1®­­¯¯ª÷(ª@BT €FOutput VAT @ 10% on Works Contract*Works Contract @ 10%Pª>ƒ$Arunachal PradeshT*–â|¯Ž¯£®°ª÷(ªÐT R&Output VAT @ 12.5%Sales @ 12.5%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandiRÕ¶°¯¨¸±ª÷(ªÐT ²VOutput VAT @ 12.5% (of Purc Outside State)LSales @ 12.5% (of Purc Outside State)Pª2ƒUttarakhandTá–Zh·H±°²ª÷(ªÐT x:Output VAT @ 12.5% on Diesel.Sales - Diesel @ 12.5%Pª*ƒManipurT*–“)!ƒ²§±±³³ª÷(ªÐT ˆJOutput VAT @ 12.5% on Works Contract.Works Contract @ 12.5%Pª&ƒ DelhiT*–Pª(ƒOrissaT*–Pª(ƒPunjabT*–Pª2ƒWest BengalT*–Pª2ƒDaman & DiuT*–Pª0ƒChandiW4³²´ª÷(ªÐT ¢NOutput VAT @ 12.5% (Schedule IV Items)DSales @ 12.5% (Schedule IV Items)Pª&ƒ AssamT*–a^UÝ´³²¶µª÷(ªÐT t8Output VAT @ 12.5% to URDs,Sales @ 12.5% to URDsPª&ƒ BiharT*–Pª(ƒSikkimT*–2q=µ´¶ª÷(ª ÖT J"Output VAT @ 13%Sales @ 13%PªJƒGujaratT——TršÐNÂÙI¶µµ··ª÷(ª`ãT J"Output VAT @ 15%Sales @ 15%PªJƒGujaratT——TršÐPª"ƒGoaTŠšPª0ƒBangladeshT™SIûÖ·¶¸ª÷(ªjT J"Output VAT @ 16%Sales @ 16%PªJƒGujaratT——TršÐ$I.¸·´¼¹ª÷(ªP-T ¢NOutput VAT @ 16.5% (Schedule IV Items)DSales @ 16.5% (Schedule IV Items)Pª&ƒ AssamT*–Ûv…O¹¸ºª÷(ª@ T F Output VAT @ 2%Sales @ 2%Pª&ƒ AssamT*–Pª0ƒTamil NaduT™Pª0ƒPuducherryT_™Pª2ƒUttarakhandTršPª(ƒPunjabTÕšPª.ƒKarnatakaTß›P|Sales @ 2% (Schedule IV Items)Pª&ƒ AssamT*–*á軨º¼ª÷(ª€„T J"Output VAT @ 20%Sales @ 20%Pª&ƒ DelhiT*–Pª(ƒOrissaT*–Pª(ƒPunjabT*–Pª2ƒMaharashtraT*–Pª,ƒGoaT*– ^™Pª>ƒ$Arunachal PradeshT*–Pª*ƒManipÙ§ý-¼»º¾½ª÷(ª€„T ªROutput VAT @ 20% (of Purc Outside State)HSales @ 20% (of Purc Outside State)Pª2ƒUttarakhandT*–ðé±½¼¾ª÷(ª€„T Â^Output VAT @ 20% (of Purc Outside State) - SCGTSales @ 20% (of Purc Outside State) - SCGPª2ƒUttarakhandTá–óD2?¾½½¿¿ª÷(ª€„T ˆ0Output VAT @ 20% on ATFHSales - Aviation Turbine Fuel @ 20%Pª0ƒ BiharT*– 5šPª*ƒManipurT*–Pª.ƒJharkhandT™Îv¶¿¾Àª÷(ª€„T œLOutput VAT @ 20% on Aviation Gasoline@Sales - Aviation Gasoline @ 20%Pª*ƒManipurT*– LÏÀÀ¿ àÁª÷(ª€„T ”HOutput VAT @ 20% on Aviation Spirit<Sales - Aviation Spirit @ 20%Pª*ƒManipurT*–ྔ<ÁÀª÷(ª€„T ®FOutput VAT @ 20% on Country LiquorXSales - Country Liquor (Incl. Spiced) @ 20%Pª0ƒ BiharT*– 5š jGÂÁÁÃê÷(ª€„T z6Output VAT @ 20% on Diesel4Sales - HSD and LDO @ 20%Pª&ƒ BiharT*–Pª.ƒJharkhandT™ÔÒ¤ÃÂĪ÷(ª€„T ª>Output VAT @ 20% on IMFL / IFL\Sales - IMFL Or Imported Foreign Liquor @ 20%Pª0ƒ BiharT*– 5šûæçÄÄÃÂÆŪ÷(ª€„T ˆBOutput VAT @ 20% on Motor Spirit6Sales - Motor Spirit @ 20%Pª*ƒManipurT*–k_zòÅÄƪ÷(ª€„T „@Output VAT @ 20% on Natural Gas4Sales - Natural Gas @ 20%Pª&ƒ BiharT*–3*À)ÆÅÅÇǪ÷(ª€„T p6Output VAT @ 20% on Petrol*Sales - Petrol @ 20%Pª0ƒ BiharT*– 5šPª.ƒJharkhandT™‡ñ—ÇÆȪ÷(ª€„T €FOutput VAT @ 20% on Works Contract*Works Contract @ 20%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–:FáQÈÇÄÌɪ÷(ª€„T ~<Output VAT @ 20% Special Rate2Sales @ 20% Special RatePª.ƒMeghalayaT*–Pª.ƒRajasthanTrš„«t£ÉÈʪ÷(ª€„T ¢NOutput VAT @ 20% - Spl. Category GoodsDSales @ 20% - Spl. Category GoodsPª2ƒUttarakhandTá–"?ÌÒÊÉÉË˪÷(ª T ÆbOutput VAT @ 21% - (of Purc Outside State) - SCGTSales @ 21% (of Purc Outside State) - SCGPª2ƒUttarakhandTá–ª³¥YËÊ̪÷(ª T ¢NOutput VAT @ 21% - Spl. Category GoodsDSales @ 21% - Spl. Category GoodsPª2ƒUttarakhandTá–xª'ÌËÊÎͪ÷(ªŒ T ŠBOutput VAT @ 21.33% Special Rate8Sales @ 21.33% Special RatePªBƒAndhra PradeshT*– –—v«—ÍÌΪ÷(ªÀ‘!T J"Output VAT @ 22%Sales @ 22%Pª,ƒGoaT*– ^™Pª(ƒPunjabT*–Pª0ƒChandigarhT*–<¢@·ÎÍÍÏϪ÷(ªÀ‘!T šJOutput VAT @ 22% (Schedule IV Items)@Sales @ 22% (Schedule IV Items)Pª&ƒ AssamT*–ßâŸ$ÏÎЪ÷(ªŸ$T J"Output VAT @ 24%Sales @ 24%Pª^ƒGujaratT—— ¸šTršÐ ¸š/|;‡ÐÏÈØѪ÷(ªŸ$T p6Output VAT @ 24% on Petrol*Sales - Petrol @ 24%Pª0ƒ BiharT*– u˜wa ÑÐÒª÷(ªŸ$T šJOutput VAT @ 24% (Schedule IV Items)@Sales @ 24% (Schedule IV Items)Pª&ƒ AssamT*–RÁ½ýÒÑÑÓÓª÷(ª %&T J"Output VAT @ 25%Sales @ 25%PªJƒGujaratT——TršÐPª4ƒChhattisgarhT——xý•2ÓÒÔª÷(ª %&T ÆbOutput VAT @ 25% - (of Purc Outside State) - SCGTSales @ 25% (of Purc Outside State) - SCGPª2ƒUttarakhandTá–çý…»ÔÓÒÖÕª÷(ª %&T ¢NOutput VAT @ 25% - Spl. Category GoodsDSales @ 25% - Spl. Category GoodsPª2ƒUttarakhandTá–Pª8ƒAndhra PradeshT™'¤n‰ÕÔÖª÷(ªК&T †@Output VAT @ 25.3% Special Rate6Sales @ 25.3% Special RatePª8ƒMadhya PradeshT——Þ&õÖÕÕ×ת÷(ª@¬'T J"Output VAT @ 26%Sales @ 26%Pª^ƒGujaratT—— ¸šTršÐ ¸š7÷×Öت÷(ª0ö)T R&Output VAT @ 27.5%Sales @ 27.5%Pª(ƒPunjabT*–a“”üØ×ÔÜÙª÷(ª0ö)T ¢NOutput VAT @ 27.5% (Schedule IV Items)DSales @ 27.5% (Schedule IV Items)Pª&ƒ AssamT*–í¶ªäÙØÚª÷(ªxÞ+T ŠBOutput VAT @ 28.75% Special Rate8Sales @ 28.75% Special RatePª8ƒMadhya PradeshT——w¾ÚÙÙÛÛª÷(ª @,T ˆ0Output VAT @ 29% on ATFHSales - Aviation Turbine Fuel @ 29%Pª&ƒ BiharT*–cz¨ØÛÚܪ÷(ªÀÆ-T J"Output VAT @ 30%Sales @ 30%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–PªJƒGujaratT——TršÐV˜øXÜÛÚÞݪ÷(ªP—1T R&Output VAT @ 32.5%Sales @ 32.5%Pª2ƒUttarakhandTá–§ÞîÝÜÞª÷(ªP—1T ²VOutput VAT @ 32.5% (of Purc Outside State)LSales @ 32.5% (of Purc Outside State)Pª2ƒUttarakhandTá–W^5_ÞÝÝßߪ÷(ªP—1T ÊbOutput VAT @ 32.5% (of Purc Outside State) - SCGXSales @ 32.5% (of Purc Outside State) - SCGPª2ƒUttarakhandTá–‚ã%µßÞàª÷(ªP—1T ªROutput VAT @ 32.5% - Spl. Category GoodsHSales @ 32.5% - Spl. Category GoodsPª2ƒUttarakhandTá–” ¿˜àßÐðáª÷(ªت1T ŠBOutput VAT @ 32.55% Special Rate8Sales @ 32.55% Special RatePªBƒAndhra PradeshT*– –—ØRßáàâª÷(ª@á3T ®FOutput VAT @ 34% on Country LiquorXSales - Country Liquor (Inlc. Spiced) @ 34%Pª0ƒ BiharT*– u˜¢G†âááããª÷(ª@á3T ~<Output VAT @ 34% Special Rate2Sales @ 34% Special RatePªBƒAndhra PradeshT*– ?˜’ôVùãâäª÷(ªàg5T J"Output VAT @ 35%Sales @ 35%Pª.ƒJharkhandT——©1¿äãâæåª÷(ªÀû9T J"Output VAT @ 38%Sales @ 38%PªJƒGujaratT——TršÐ"믌åªäæª÷(ª€T F Output VAT @ 4%Sales @ 4%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT@š7æååççª÷(ª€T ¦POutput VAT @ 4% (of Purc Outside State)FSales @ 4% (of Purc Outside State)Pª2ƒUttarakhandTá–þçæèª÷(ª€T |DOutput VAT @ 4% on Works Contract(Works Contract @ 4%Pª2ƒWest BengalT*–Pª(ƒPunjabT*–Pª0ƒChandigarhT*–Pª&ƒ DelhiT0˜ ð·4èçäìéª÷(ª€T –HOutput VAT @ 4% (Schedule IV Items)>Sales @ 4% (Schedule IV Items)Pª&ƒ AssamT*–óÑ3Uéèêª÷(ª€T h2Output VAT @ 4% to URDs&Sales @ 4% to URDsPª&ƒ BiharT*–Pª(ƒSikkimT*–že^fêééëëª÷(ª >T ˜>Output VAT @ 41% on IMFL / IFLJSales - IMFL Or Foreign Liquor @ 41%Pª0ƒ BiharT*– u˜à§èåëêìª÷(ªÀ0FT ~<Output VAT @ 46% Special Rate2Sales @ 46% Special RatePª8ƒMadhya PradeshT——Ýü|ìëêîíª÷(ªÀ' T –HOutput VAT @ 6% (Schedule IV Items)>Sales @ 6% (Schedule IV Items)Pª&ƒ AssamT*–¦L³íìîª÷(ªÀ' T z:Output VAT @ 6% Special Rate0Sales @ 6% Special RatePª.ƒMeghalayaT*–(Eûîííïïª÷(ª€[T J"Output VAT @ 60%Sales @ 60%PªJƒGujaratT——TršÐZ Jïîðª÷(ªÀÏjT ~<Output VAT @ 70% Special Rate2Sales @ 70% Special RatePª8ƒAndhra PradeshT*–Ê(ðïèøñª÷(ª5 T |DOutput VAT @ 8% on Works Contract(Works Contract @ 8%Pª<ƒMaharashtraT*– –—'ÅF²ñðòª÷(ª€m T N$Output VAT @ 8.8%Sales @ 8.8%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–óSales @ 9% (Schedule IV Items)Pª&ƒ AssamT*–[Sƒóòô÷(ª †T P.Purchase @ 1% Tax RateLP-7A-1%Pª*ƒHaryanaT*–˜MÙ–ôóòöõ÷(ª@BT T0Purchase @ 10% Tax RateLP-7A-10%Pª4ƒHaryanaT*– „–™w´õôö÷(ª€OT T0Purchase @ 12% Tax RateLP-7A-12%Pª*ƒHaryanaT*–â§jöõõ÷÷÷(ªÐT \4Purchase @ 12.5% Tax RateLP-7A-12.5%Pª*ƒHaryanaT*– ‚u-÷öø÷(ª€„T T0Purchase @ 20% Tax RateLP-7A-20%Pª*ƒHaryanaT*–Œ!¤xø÷ôüù÷(ª€T P.Purchase @ 4% Tax RateLP-7A-4%Pª*ƒHaryanaT*–/oÒðùøú÷7T x^Purchased in the Course of Export Out of India LP-2Pª*ƒHaryanaT*–„[Ïjúùùûû÷7T tZPurchased in the Course of Import Into India LP-4Pª*ƒHaryanaT*–£MB…ûúü÷7T tZPurchased in the Course of Inter-State Trade LP-3Pª*ƒHaryanaT*–”!ØOüûúþý÷7T x^Purchased Outside the State (for Sale Outside) LP-1Pª*ƒHaryanaT*–3Výüþ÷(ªÐT ^VPurchase From URDs - Capital Goods @ 12.5%Pª<ƒWest BengalT*– M˜¦²’þýýÿÿ÷(ª€T XPPurchase From URDs - Capital Goods @ 4%Pª<ƒWest BengalT*– M˜]R"™ÿþ«÷7T h`Purchase From URDs - Exempt Goods (Composition)Pª2ƒWest BengalT——ÂÝŽ¼ÿ€€«÷7T bZPurchase From URDs - MRP Based (Composition)Pª<ƒWest BengalT—— M˜V8½÷7T ^VPurchase From URDs - Other Goods (Box 15E)Pª<ƒWest BengalT*– M˜ÄŠ½V®÷(ª †T XPPurchase From URDs - Taxable Goods @ 1%Pª2ƒWest BengalT*–Pª(ƒSikkimT*–Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRaj<ί÷(ªÐT ^VPurchase From URDs - Taxable Goods @ 12.5%Pª2ƒWest BengalT*–Pª(ƒSikkimT*–Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒD;3°÷(ª€T XPPurchase From URDs - Taxable Goods @ 4%Pª2ƒWest BengalT*–Pª(ƒSikkimT*–Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRajSν«÷7T jbPurchase From URDs - Taxable Goods (Composition)Pª(ƒOrissaT——Pª<ƒWest BengalT—— M˜Pª.ƒKarnatakaT——Pª(ƒPunjabTN˜qØî†÷7T d\Purchase in the Course of Export Out of IndiaPª<ƒ"Himachal PradeshT*–W$M"÷7T `XPurchase in the Course of Inter-State TradePª<ƒ"Himachal PradeshT*–+µÛ  ÷(T jbPurchase of Capital Goods From Outside the StatePª(ƒOrissaT*–®ì@  ÷(T d\Purchase of Capital Goods in Course of ImportPª(ƒOrissaT*–¿Öű     ÷(ª€T zXPurchase of Goods at Lower Rate of Tax - 4%LP-7B-4%Pª*ƒHaryanaT*–À dº   ÷7T jNPurchase of Goods From Lumpsum Dealers LP-7CPª*ƒHaryanaT*–”Ûzg    ÷7T tXPurchase of Goods From Unregistered Dealers LP-7DPª*ƒHaryanaT*–À\Ú  ÷(ª@ T LDPurchase of Raw Jute - by MillersPª<ƒWest BengalT*– M˜“¨÷  ÷7T NFPurchase of Raw Jute - by ShippersPª2ƒWest BengalT*–ü5©÷7T d\Purchase Outside the State (for Sale Outside)Pª<ƒ"Himachal PradeshT*–3ß…›÷7T NFPurchases @ 1% (Schedule IV Items)Pª&ƒ AssamT*–êI-·÷7T TLPurchases @ 12.5% (Schedule IV Items)Pª&ƒ AssamT*– WÂ÷7T TLPurchases @ 16.5% (Schedule IV Items)Pª&ƒ AssamT*–Èš¼÷7T NFPurchases @ 2% (Schedule IV Items)Pª&ƒ AssamT*–Ja–Á÷7T B:Purchases @ 20% Special RatePª.ƒMeghalayaT*–üJ’n÷7T H@Purchases @ 21.33% Special RatePªBƒAndhra PradeshT*– –—:kL ÷7T PHPurchases @ 22% (Schedule IV Items)Pª&ƒ AssamT*–—÷7T PHPurchases @ 24% (Schedule IV Items)Pª&ƒ AssamT*–g‘v÷7T TLPurchases @ 27.5% (Schedule IV Items)Pª&ƒ AssamT*–X£|3÷7T H@Purchases @ 32.55% Special RatePªBƒAndhra PradeshT*– –— ET÷7T B:Purchases @ 34% Special RatePª8ƒAndhra PradeshT*–ð+'÷7T NFPurchases @ 4% (Schedule IV Items)Pª&ƒ AssamT*–—6}÷7T NFPurchases @ 6% (Schedule IV Items)Pª&ƒ AssamT*–†%(Ì÷7T @8Purchases @ 6% Special RatePª.ƒMeghalayaT*–%1÷7T B:Purchases @ 70% Special RatePª8ƒAndhra PradeshT*–ls»m ÷7T NFPurchases @ 9% (Schedule IV Items)Pª&ƒ AssamT*–H5,Ö 0!÷(ª †T F>Purchases - Capital Goods @ 1%Pª8ƒMadhya PradeshT——Pª0ƒPuducherryT_™¯‰ !± "÷(ªÐT LDPurchases - Capital Goods @ 12.5%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhTø­›s"µ!!##÷(ª€T F>Purchases - Capital Goods @ 4%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª4ƒChhattisgarhT‚PJ¾#"$÷7T †ZPurchases - Capital Goods Consumed in MiningR1-10B-1-(II)Pª*ƒHaryanaT*–ßÎ=$#"&%÷7T ’hPurchases - Capital Goods Used for Mfg Exempt GoodsR1-10B-1-(I)Pª*ƒHaryanaT*–tl¨•%$&÷7T ’fPurchases - Capital Goods Used In Power GenerationR1-10B-1-(IV)Pª*ƒHaryanaT*–¸‚I&%%''÷7T ’dPurchases - Capital Goods Used In Telecom NetworkR1-10B-1-(III)Pª*ƒHaryanaT*–þŽ%Í'¹&(÷7T .&Purchases - ExemptPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman ºäÈE('$,)÷7T JBPurchases - Exempt (Inter State)Pª*ƒManipurT*–Pª0ƒ BiharTò— 5š”>¬)(*÷7T NFPurchases From Composition DealersPª2ƒWest BengalT*–Pª2ƒKeralaT*– qšPª.ƒKarnatakaT——Pª0ƒPuducherryT_™–<¤ð*))++÷7T D<Purchases - From Exempt UnitsPª(ƒPunjabT*–Pª0ƒChandigarhT*–§þMÈ+*,÷7T D<Purchases - From Local AgentsPª(ƒOrissaT*–µ9Ö´,½+*.-÷(T TLPurchases - From Unregistered DealersPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–؈%7-,.÷(ª †T 6.Purchases (Lease) @ 1%Pª8ƒRajasthanT—— ü› Õ.--//÷(ªÐT <4Purchases (Lease) @ 12.5%Pª8ƒRajasthanT—— ü›f%/.0÷(ª€T 6.Purchases (Lease) @ 4%Pª8ƒRajasthanT—— ü›ËR^W0/(81÷7T 4,Purchases - MRP BasedPª2ƒWest BengalT*–Pª2ƒUttarakhandT*–Pª&ƒ BiharTr™¡Úu102«÷7T PHPurchases - MRP Based (Composition)Pª<ƒWest BengalT—— M˜Áù0D21133÷7T `XPurchases - MRP Based - Spl. Category GoodsPª2ƒUttarakhandT*–ÛTìô324÷7T ˆfPurchases-Other Goods-Disposed Otherwise Than SaleR1-10E-3Pª*ƒHaryanaT*–ŽÓº43265÷7T ‚`Purchases - Other Goods - Exported Out of StateR1-10E-2Pª*ƒHaryanaT*– Ëá546÷7T ˆfPurchases - Other Goods - for Telecom/Mining/PowerR1-10E-1Pª*ƒHaryanaT*–óƒ¤65577÷7T rPPurchases - Other Goods - Left in StockR1-10E-6Pª*ƒHaryanaT*–~Ö$768÷7T ŠhPurchases-Other Goods - Used in Mfg of Exempt GoodsR1-10E-4Pª*ƒHaryanaT*–4žzf874<9÷7T ’fPurchases-Other Goods-Used in Pkg-Disp O/w by SaleR1-10E-5-(II)Pª*ƒHaryanaT*–@-vG98:÷7T ’hPurchases-Other Goods - Used in Pkg of Export GoodsR1-10E-5-(I)Pª*ƒHaryanaT*–¾|“j:Á99;;÷(T .&Purchases - OthersPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman „U¹;:<÷7T vXPurchases - Paddy - for Export Out of IndiaR1-10CPª*ƒHaryanaT*–§•)ý<;:>=÷7T †hPurchases - Petroleum Based Fuels, Natural Gas, EtcR1-10APª*ƒHaryanaT*–?M·Û=<>÷7T tVPurchases - Rice - for Export Out of IndiaR1-10DPª*ƒHaryanaT*–‰ûÍ">==??÷(T NFPurchases - Schedule C Items @ 20%Pª2ƒOrissaT*– ´š¤ÉîN?>@÷7T B:Purchases - Schedule H ItemsPª(ƒPunjabT*–Pª0ƒChandigarhT*–2’3æ@? `A«÷(T XPPurchases - Taxable Goods (Composition)Pª2ƒWest BengalT——Pª(ƒOrissaT——Pª:ƒ Jammu & KashmirT——Pª(ƒPunjabTN˜Pª*ƒGujaratT——Pª&ƒ BiharT——‹uIõA@B÷7T v\Received for Sale From Dealers Regd Under VAT LP-6Pª*ƒHaryanaT*–DÕÅBAACCª÷7T \TSale in the Course of Export Out of IndiaPª<ƒ"Himachal PradeshT*–Pª.ƒRajasthanT*–Pª2ƒWest BengalTN˜®ž»ÃCBDª÷7T ~bSale in the Course of Export Out of India - 5(1) LS-4APª*ƒHaryanaT*–Ƀ¹­DCBFEª÷7T ~bSale in the Course of Export Out of India - 5(3) LS-4BPª*ƒHaryanaT*–1”sðEDFª÷7T jPSale in the Course of Import Into India LS-3Pª*ƒHaryanaT*–ÊÑò¸FEEGGª÷*T jPSale in the Course of Inter-State Trade LS-2Pª*ƒHaryanaT*–?ñý}GFHª÷*T phSale in the Course of Inter-State Trade Or CommercePª<ƒ"Himachal PradeshT*–Pª0ƒ BiharTò— 5šK¬±ÝHGDLIª÷7T 0(Sale of Drug at MRPPª(ƒOrissaT*–v•™pIHJª÷(ª€T rPSale of Goods at Lower Rate of Tax - 4%LS-9B-4%Pª*ƒHaryanaT*–$²JIIKKª÷7T Z@Sale of Goods to UNICEF and WHO LS-5Pª*ƒHaryanaT*–âª1AKJLª÷(ª †T ‚`Sale of Goods to Unregistered Dealers @ 1% RateLS-9C-1%Pª*ƒHaryanaT*–¨¥rŸLKJNMª÷(ª@BT †bSale of Goods to Unregistered Dealers @ 10% RateLS-9C-10%Pª4ƒHaryanaT*– „–MÿwçMLNª÷(ª€OT †bSale of Goods to Unregistered Dealers @ 12% RateLS-9C-12%Pª*ƒHaryanaT*–Ï!´NMMOOª÷(ªÐT ŽfSale of Goods to Unregistered Dealers @ 12.5% RateLS-9C-12.5%Pª*ƒHaryanaT*–hhüONPª÷(ª€„T †bSale of Goods to Unregistered Dealers @ 20% RateLS-9C-20%Pª*ƒHaryanaT*–îÒdËPOHXQª÷(ª€T ¢hSale of Goods to Unregistered Dealers @4%Lower Rate*LS-9C-4%(Lower Rate)Pª*ƒHaryanaT*–P2ØØQPRª÷(ª€T ‚`Sale of Goods to Unregistered Dealers @ 4% RateLS-9C-4%Pª*ƒHaryanaT*–ÛѨ”RQQSSª÷7T LDSale of Goods Under KGST Act 1963Pª2ƒKeralaT*– qšBóÝ£SRTª÷7T .&Sale of LPG at MRPPª(ƒOrissaT*–Š¹fiTSRVUª÷*T x^Sale Outside the State (of Purc Outside State) LS-1Pª*ƒHaryanaT*–Ì¿fUTVª÷(ª †T J(Sales @ 1% Tax RateLS-9A-1%Pª*ƒHaryanaT*–¦lsÄVUUWWª÷(ª@BT N*Sales @ 10% Tax RateLS-9A-10%Pª4ƒHaryanaT*– „–-,oEWVXª÷(ª€OT N*Sales @ 12% Tax RateLS-9A-12%Pª*ƒHaryanaT*–ÅÀ%OXWT\Yª÷(ªÐT V.Sales @ 12.5% Tax RateLS-9A-12.5%Pª*ƒHaryanaT*–¬RK%YXZª÷(ª€„T N*Sales @ 20% Tax RateLS-9A-20%Pª*ƒHaryanaT*–Ø`£ZYY[[ª÷(ª€T J(Sales @ 4% Tax RateLS-9A-4%Pª*ƒHaryanaT*–f™[Z\ª÷7T @8Sales - As an Exempted UnitPª(ƒPunjabT*–Pª2ƒDaman & DiuT*–Pª0ƒChandigarhT*–PªDƒ*Dadra & Nagar HaveliT*–K˜S\[Z^]ª«÷(ª¨aT H@Sales - Composition Tax @ 0.25%Pª2ƒWest BengalT——Pª0ƒPuducherryT_™Pª.ƒRajasthanT——d`]Å\^ª«÷(ª †T B:Sales - Composition Tax @ 1%Pª8ƒAndhra PradeshT——PªDƒ*Dadra & Nagar HaveliT——Pª2ƒDaman & DiuT——Pª&ƒ DelhiT——Pª"ƒGoaT——Pª(ƒOrissaT——Pª(ƒ‹Ðð^]]__ª«÷(ªà“T B:Sales - Composition Tax @ 3%Pª"ƒGoaT——Pª2ƒPhilippinesT=—JK¸D_Ç^`ª÷7T &Sales - ExemptPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman &N¶èm`Ë_Ppaª÷7T ZRSales in the Course of Import Into IndiaPª(ƒOrissaT*–Pª<ƒ"Himachal PradeshT*–Pª.ƒKarnatakaTµ—Pª*ƒGujaratT*–Pª2ƒWest BengalTN˜Pª6ƒUttar PradeshTšPªшîa`bª÷7T ( Sales MRP BasedPª2ƒWest BengalT*–Pª2ƒUttarakhandT*–Pª&ƒ BiharTò—÷ÜuŸbaaccª«÷7T H@Sales - MRP Based (Composition)Pª2ƒWest BengalT——F6cbdª÷7T XPSales - MRP Based - Spl. Category GoodsPª2ƒUttarakhandT*–GdTdÌcbfeª÷7T &Sales - OthersPª<ƒMaharashtraT*– –—Pª8ƒRajasthanT—— qšPª8ƒMadhya PradeshT——Pª.ƒKarnatakaT——Pª.ƒIndonesiaT=—Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeYH³edfª÷7T B:Sales - Others (Inter State)Pª<ƒMaharashtraT*– –—ëNFnfeeggª÷*T h`Sales Outside the State (of Purc Outside State)Pª<ƒ"Himachal PradeshT*–×ð.Šgfhª÷8T F>Sales - Schedule C Items @ 20%Pª2ƒOrissaT*– ´ša²n2hgdliª÷7T bZSales - Through Broker (Private Treaty Sale)Pª<ƒWest BengalT*– M˜súðihjª÷7T RJSales to A Dealer Under SEZ/STP/EHTPPª(ƒOrissaT*–Pª4ƒChhattisgarhTN˜Pª0ƒPuducherryT_™Pª8ƒMadhya PradeshT*–­ ïYjiikkª÷7T &Sales to A EOUPª(ƒOrissaT*–%ŠÞkÍjlª÷7T ZRSales to Diplomatic Missions & U.N. Etc.Pª&ƒ DelhiT*–Pª2ƒPunjabT*– ™Pª"ƒGoaT*–Pª(ƒOrissaT*–Pª2ƒKeralaT*– qšPª&ƒ BiharT*–Pª<ƒ"Himachal Pradesh Ô´lÎkjnmª÷7T 80Sales - to Local AgentsPª"ƒGoaT*–Pª(ƒOrissaT*–Pª<ƒWest BengalT*– M˜Pª0ƒ BiharT*– 5šPª2ƒKeralaT*– qšPª2ƒUttarakhandTá–Pª.ƒJharkhandT——uìmlnª÷7T d\Sales - to Local Agents - Spl. Category GoodsPª2ƒUttarakhandTá–ÙtÏÃnÏmmooª÷8T .&Sales - Zero RatedPª"ƒGoaT*–Pª2ƒPunjabT*– ™Pª<ƒWest BengalT*– G›Pª(ƒOrissaT*–Pª0ƒChandigarhT*–Pª2ƒPhilippinesT=—Pª0ƒTamil NaduTª˜Pªrˆ Eonp÷7T 6.Stock Transfer InwardsPª(ƒOrissaT*–k+7Transfer of Rights Inward @ 1%Pª(ƒOrissaT*–uÉÀÛsrt÷(T LDTransfer of Rights Inward @ 12.5%Pª(ƒOrissaT*–´\œ…tsrvu÷(T F>Transfer of Rights Inward @ 4%Pª(ƒOrissaT*–è±7utvª÷7T €fValue of Goods Disposed Off Otherwise Than by Sale LS-8Pª*ƒHaryanaT*–3l½×vuuwwª÷7T ‚hValue of Goods Exported Out of State (Consgn. Trfs) LS-7Pª*ƒHaryanaT*–hÀY•wvxª÷7T tZValue of Goods Sent for Sale to Local Agents LS-6Pª*ƒHaryanaT*– ëxwt|yª÷7T &Works ContractPª<ƒWest BengalT*– M˜>ùTªyxzª«÷(ª¨aT ZRWorks Contract - Composition Tax @ 0.25%Pª<ƒWest BengalT—— M˜ yªzyy{{ª«÷(ª †T TLWorks Contract - Composition Tax @ 1%Pª,ƒGoaT—— ›±ëéŒ{z|ª÷7T 80Works Contract - ExemptPª2ƒWest BengalT*–_t€9|{z~}ª÷*T @8Works Contract - InterstatePª&ƒ DelhiT*–PªDƒ*Dadra & Nagar HaveliTrš‹Ed=}|~ª÷7T TLWorks Contract - Labour/Other ChargesPª&ƒ BiharT*–Pª(ƒPunjabT™Åmy~}}ª÷7T \TWorks Contract - Transfer of Right to UsePª2ƒKeralaT*– qš£¬m‘~€ª÷(T \TWorks Contract - Tr. in the Form of GoodsPª2ƒKeralaT*– qšž›€@Àª÷(T h`Works Contract-Value of Goods Tr. AscertainablePª2ƒKeralaT*– qšFùšZ€‚ª÷(T phWorks Contract-Value of Goods Tr. Not AscertainablePª2ƒKeralaT*– qšp Ü—‚ƒƒ«÷7T ^VPurchases - Schedule C Items (Composition)Pª(ƒOrissaT——©Oô$ƒ‚„ª«÷(ª€„T bZSales - Schedule C Items @ 20% (Composition)Pª2ƒOrissaT—— ´šÄå’Í„ƒ‚†…ª«÷(ª€T XPSales - Traded Goods (Composition) @ 4%Pª.ƒKarnatakaT——©6"î…„†ª«÷(ªÐT ^VSales - Traded Goods (Composition) @ 12.5%Pª.ƒKarnatakaT——Zæo†……‡‡ª«÷(ª€T \TSales - Imported Goods (Composition) @ 4%Pª.ƒKarnatakaT——½E݇†ˆª«÷(ªÐT bZSales - Imported Goods (Composition) @ 12.5%Pª.ƒKarnatakaT—— 6Š„ˆ‡„Œ‰ª«÷(ª€T jbSales - Purc From Other State (Composition) @ 4%Pª.ƒKarnatakaT——0鉈Šª«÷(ªÐT phSales - Purc From Other State (Composition) @ 12.5%Pª.ƒKarnatakaT——WʽƊ‰‰‹‹ª«÷7T .&Sub Works ContractPª8ƒKarnatakaT—— ýš/šAR‹ŠŒª«÷(ª€T B:Sales - Composition Tax @ 4%Pª.ƒKarnatakaT——Pª8ƒMadhya PradeshT——Pª.ƒJharkhandT——Pª2ƒWest BengalTN˜Pª*ƒGujaratT——Pª4ƒChhattisgarhT™ ëꌋŠŽª«÷(ª€T TLWorks Contract - Composition Tax @ 4%Pª.ƒKarnatakaT——Pª0ƒTamil NaduT™§iüŠŒŽª«÷(ª@ T B:Sales - Composition Tax @ 2%Pª.ƒJharkhandT——Pª2ƒPhilippinesT=—Pª2ƒWest BengalTN˜Pª*ƒGujaratT——Pª0ƒPuducherryT_™,Å‘EŽª«÷(ª@ T TLWorks Contract - Composition Tax @ 2%Pª.ƒJharkhandT——Pª2ƒWest BengalTN˜Pª*ƒGujaratT——Pª0ƒTamil NaduT™Pª"ƒGoaT——Û(7sŽª«÷7T >6Sales - Manufactured GoodsPª8ƒMadhya PradeshT——WÔ…ˆ˜‘÷7T 6.Purchase Capital Goods³zÆ‘’ª÷7T NFSales - Exempt (Schedule IV Goods)Pª0ƒ BiharTò— 5šLwCæ’‘‘““ª÷7T <4Sales to URDs - MRP BasedPª0ƒ BiharTò— 5š¬gNô“’”ª÷(ªà2)T ˆBOutput VAT @ 27% on Motor Spirit6Sales - Motor Spirit @ 27%Pª&ƒ BiharTò—ߧm”“’–•÷7T ^VInter-State Purchases (Schedule IV Goods)Pª0ƒ BiharTò— 5š~å¹Ë•”–÷7T 4,Input Credit Purchase,­ÐÓ–••——÷7T VNPurchases - Exempt (Schedule IV Goods)Pª0ƒ BiharTò— 5š0Té­—–˜ª÷(ª Z2T ~<Output VAT @ 33% Special Rate2Sales @ 33% Special RatePª8ƒAndhra PradeshT@˜ZºÅ☗”œ™ª÷(ªhó!T ŠBOutput VAT @ 22.25% Special Rate8Sales @ 22.25% Special RatePª8ƒAndhra PradeshT@˜¢QÄ—™˜šª÷(ª ¡T Sale @ 5%Pª,ƒMalaysiaT=—±5—š™™››ª÷(ª@BT Sale @ 10%Pª,ƒMalaysiaT=—í²àò›šœª÷7T &Exempted SalesPª,ƒMalaysiaT=—ÐOutput VAT @ 50% on IMFL / IFLJSales - IMFL Or Foreign Liquor @ 50%Pª0ƒ BiharTv˜ 5šCèão§¦¨ª÷(ªà2)T p6Output VAT @ 27% on Petrol*Sales - Petrol @ 27%Pª0ƒ BiharTv˜ 5š‡ÔJ£¨§¤¬©÷7T .&Exempted PurchasesPª,ƒMalaysiaT=—9Áhi©¨ª÷7T bZPurchases in the Course of Import Into IndiaPª*ƒGujaratT*–Pª2ƒWest BengalT™»ت©©««ª÷(ª€OT l4Output VAT @ 12% on Goods(Sales of Goods @12%Pª2ƒPhilippinesT=—[››«ª¬ª÷(ª€OT ŠBOutput VAT @ 12% on Goods (Govt)8Sales of Goods to Govt @12%Pª2ƒPhilippinesT=—TÀ¬«ª®­ª÷(ª€OT x:Output VAT @ 12% on Services.Sales of Services @12%Pª2ƒPhilippinesT=—ñ8š­¬®ª÷(ª€OT –HOutput VAT @ 12% on Services (Govt)>Sales of Services to Govt @12%Pª2ƒPhilippinesT=—8¨nP®­­¯¯÷(ª€OT r2Input VAT @ 12% on Goods0Purchases - Goods @ 12%Pª2ƒPhilippinesT=—jäÀɯ®°÷(ª€OT XPPurchases - Capital Goods Less Than P1MPª2ƒPhilippinesT=—ø·°¯¨¸±÷(ª€OT ^VPurchases - Capital Goods Greater Than P1MPª2ƒPhilippinesT=—#ä Ï±°²÷(ª€OT àhInput VAT 12% on Services Rendered by Non-ResidentshPurchase of Service Rendered by Non-Residents @ 12%Pª2ƒPhilippinesT=—†Pw:²±±³³÷(ª€OT z6Input VAT @ 12% on Imports4Purchases - Imports @ 12%Pª2ƒPhilippinesT=—ÊL¡³²´÷(ª€OT ~8Input VAT @ 12% on Services6Purchases - Services @ 12%Pª2ƒPhilippinesTЕ ÃWÇ´³²¶µª«÷(ª ¡T B:Sales - Composition Tax @ 5%Pª2ƒPhilippinesT=—Pª"ƒGoaT——+øµ´¶ª«÷(ª`® T B:Sales - Composition Tax @ 7%Pª2ƒPhilippinesT=—]R厶µµ··ª«÷(ª@BT D<Sales - Composition Tax @ 10%Pª2ƒPhilippinesT=—Pª"ƒGoaT——Øâ>!·¶¸ª«÷(ª`ãT D<Sales - Composition Tax @ 15%Pª2ƒPhilippinesT=—ƒë¸·´¼¹ª«÷(ª@wT D<Sales - Composition Tax @ 18%Pª2ƒPhilippinesT=—30àÀ¹¸ºª«÷(ªÀÆ-T D<Sales - Composition Tax @ 30%Pª2ƒPhilippinesT=—"!— º¹¹»»ª«÷8T RJSales - Composition Tax (Zero Rated)Pª2ƒPhilippinesT=—Pª2ƒWest BengalTN˜ÀÚ »º¼÷7T XPPurchases - Not Qualified for Input TaxPª2ƒPhilippinesT=—Pª<ƒMaharashtraT*– qšr°Jµ¼»º¾½÷7T 2*Purchases - Tax FreePª(ƒPunjabT0˜Pª2ƒMaharashtraTrš‹GS)½¼¾ª÷7T &High Sea SalesPª&ƒ DelhiT*–dª;~¾½½¿¿÷(ª€T œHInput VAT @ 4% - (Industrial Input)DPurchases @ 4% (Industrial Input)Pª0ƒTamil NaduTª˜Pª"ƒGoaT˜Zšá ¿¾À«÷7T \TPurchase From URDs - Composition Tax @ 1%Pª0ƒTamil NaduTª˜Pª2ƒWest BengalTN˜Pª*ƒGujaratT——“y+ À¿ àÁ«÷7T \TPurchase From URDs - Composition Tax @ 4%Pª0ƒTamil NaduTª˜Pª2ƒWest BengalTN˜Pª*ƒGujaratT——¥NƒÅÁÀ«÷7T bZPurchase From URDs - Composition Tax @ 12.5%Pª0ƒTamil NaduTª˜Pª2ƒWest BengalTN˜Pª*ƒGujaratT——(ÌBjÂÁÁÃê÷7T *"Sales - U/S 2(x)Pª4ƒChhattisgarhTN˜JëÃÂĪ÷7T ZRSales on Which Tax Paid by the PrincipalPª4ƒChhattisgarhTN˜b*ÇÄÃÂÆŪ÷7T NFSales Through Auctioneers / AgentsPª2ƒWest BengalTN˜î;ÅÄƪ«÷(ªPÃT F>Sales - Composition Tax @ 0.5%Pª0ƒTamil NaduTª˜Pª4ƒChhattisgarhT——Pª*ƒGujaratT——Pª&ƒ BiharT——Pª6ƒUttar PradeshTršPª"ƒGoaT——¾ÃMÆÅÅÇÇ«÷7T NFPurchases - Tax Free (Composition)Pª(ƒPunjabTN˜wa÷)ÇÆȪ÷7T *"Sales - Tax FreePª(ƒPunjabTN˜Pª2ƒMaharashtraTrš@«®ÈÇÄÌɪ«÷7T F>Sales - Tax Free (Composition)Pª(ƒPunjabTN˜:ÜÞÉÈʪ«÷7T H@Inter-State Sales (Composition)Pª2ƒWest BengalTN˜h ÞëÊÉÉË˪«÷7T JBOther Exempt Sales (Composition)Pª2ƒWest BengalTN˜ó5âéËÊ̪«÷(ª5 T B:Sales - Composition Tax @ 8%Pª4ƒChhattisgarhT——´…ÇJÌËÊÎͪ«÷7T bZSales - Bullion/Sarafa Dealers (Composition)Pª.ƒRajasthanT——×NuÍÌÎ÷(ª T P Input VAT @ 21% Purchases @ 21%Pª,ƒGoaTä— ^™Pª8ƒGujaratT¹šÐQ®àÎÍÍÏϪ÷(ª T J"Output VAT @ 21%Sales @ 21%Pª,ƒGoaTä— ^™Pª8ƒGujaratT¹šÐñê2kÏÎЪ«÷(ªˆT H@Sales - Composition Tax @ 0.05%Pª*ƒGujaratT——´Û„»ÐÏÈØѪ«÷(ªPÃT XPWorks Contract - Composition Tax @ 0.5%Pª*ƒGujaratT——è˜-ÃÑÐÒª÷(ª€T ’FOutput VAT @ 4% (Industrial Input)<Sales @ 4% (Industrial Input)Pª"ƒGoaT˜ÚŸµ6ÒÑÑÓÓª÷(ª€T †@Output VAT @ 4% (Capital Goods)6Sales @ 4% (Capital Goods)Pª"ƒGoaT˜ÌáIÓÒÔª÷(ª€„T ÒfOutput VAT @ 20% (Other Than HSD & Petro Products)\Sales @ 20% (Other Than HSD & Petro Products)Pª"ƒGoaT˜ À|$ÔÓÒÖÕ÷(ª€„T ØdInput VAT @ 20% (Other Than HSD & Petro Products)dPurchases @ 20% (Other Than HSD & Petro Products)Pª"ƒGoaT˜¾‹ÐÕÔÖª÷(ªÀ‘!T ÞlOutput VAT @ 22% (All Types of IMFL & Foreign Liquor)bSales @ 22% (All Types of IMFL & Foreign Liquor)Pª"ƒGoaT˜ûè¨ÖÕÕ××÷(ªÀ‘!T äjInput VAT @ 22% (All Types of IMFL & Foreign Liquor)jPurchases @ 22% (All Types of IMFL & Foreign Liquor)Pª"ƒGoaT˜ã.ûL×ÖØ÷7T h`Purchases From Registered Dealers - No Tax PaidPªDƒ Jammu & KashmirT™ ™uámØ×ÔÜÙ÷7T JBPurchases From TOT/Casual DealerPª:ƒ Jammu & KashmirT™Pª8ƒAndhra PradeshT*–tsë”ÙÐØÚª÷(ª †T ,$Purchase Tax @ 1%Pª:ƒ Jammu & KashmirT™Pª0ƒPuducherryT_™Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRajasthanTršPª*ƒGujaratTršªz2ÚÑÙÙÛÛª÷(ª€T ,$Purchase Tax @ 4%Pª:ƒ Jammu & KashmirT™Pª0ƒPuducherryT_™PªVƒUttar PradeshTšTœPÃPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRajasthanTršPª8ƒmRŒÛÒÚܪ÷(ªÐT 2*Purchase Tax @ 12.5%Pª:ƒ Jammu & KashmirT™Pª0ƒPuducherryT_™PªVƒUttar PradeshTšTœ †Pª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRajasthanTršPª8ܹ%ÜÛÚÞݪ÷7T \TLabour, Service, Job Work & Other ChargesPª2ƒMaharashtraT*–Pª*ƒGujaratTršPª.ƒJharkhandTrš’–«îÝÜÞ÷(ª †T `XInput Tax Credit on Purchase From URDs @ 1%Pª0ƒPuducherryT_™Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª*ƒGujaratTršPª(ƒKeralaTrš’ü“6ÞÝÝßß÷(ª€T `XInput Tax Credit on Purchase From URDs @ 4%Pª0ƒPuducherryT_™PªVƒUttar PradeshTšTœPÃPª&ƒ BiharTr™Pª8ƒGujaratTrš †Pª(ƒKeralaTrš–Ÿ2£ßÞà÷(ªÐT f^Input Tax Credit on Purchase From URDs @ 12.5%Pª0ƒPuducherryT_™PªVƒUttar PradeshTšTœ †Pª&ƒ BiharTr™Pª8ƒGujaratTršÐPª(ƒKeralaTrš̤ÞjàßÐðá÷7T :2Non-Creditable PurchasesPª0ƒPuducherryT_™Pª*ƒGujaratTršPª2ƒMaharashtraTrš7sIáàâª÷(ª5 T F Output VAT @ 8%Sales @ 8%Pª0ƒPuducherryT_™{§Zeâááãã÷(ª5 T LInput VAT @ 8%Purchases @ 8%Pª0ƒPuducherryT_™^Y2}ãâäª÷(ª †T ”HOutput VAT @ 1% (Industrial Input)<Sales @ 1% (Industrial Input)Pª0ƒPuducherryT_™%Á[·äãâæå÷(ª †T šFInput VAT @ 1% (Industrial Input)DPurchases @ 1% (Industrial Input)Pª0ƒPuducherryT_™”w©aåäæª÷(ª ¡T F Output VAT @ 5%Sales @ 5%Pª8ƒMadhya PradeshTZ™6Wßæååççª÷(ªÐT R&Output VAT @ 2.50%Sales @ 2.50%Pª8ƒMadhya PradeshTZ™w·®&çæè÷(ª ¡T LInput VAT @ 5%Purchases @ 5%Pª8ƒMadhya PradeshTZ™Ò}&xèçäìé÷(ªÐT X$Input VAT @ 2.50%$Purchases @ 2.50%Pª8ƒMadhya PradeshTZ™x¢È€éèê«÷7T \TPurchase From URDs - Composition Tax @ 2%Pª0ƒTamil NaduT™ø¸ªêééë몫÷7T JBSales - Composition at Slab RatePª0ƒTamil NaduT™¤Óëêìª÷*T D<Inter- State Sales - ExemptedPª*ƒGujaratT™Pª6ƒUttar PradeshTšPª&ƒ BiharT——Pª.ƒRajasthanTršPª2ƒMaharashtraTršPª0ƒTamil NaduTršØ#ìëêîí÷7T D<Taxable Purchase-Petrol @ 20%Pª.ƒJharkhandT™mJ/æíìî÷7T D<Taxable Purchase-Diesel @ 20%Pª.ƒJharkhandT™ÿ©º³îííïï÷7T B:Taxable Purchase - ATF @ 20%Pª.ƒJharkhandT™#ffïîð÷7T D<Taxable Purchase - IMFL @ 35%Pª.ƒJharkhandT™‰&8Âðïèøñ÷7T XPTaxable Purchase - Country Liquor @ 35%Pª.ƒJharkhandT™3u’ñðò÷7T RJTaxable Purchase - Other Goods @ 20%Pª.ƒJharkhandT™\Ù¤îòññóó÷7T F>Tax Paid Purchase-Petrol @ 20%Pª.ƒJharkhandT™é°,óòô÷7T F>Tax Paid Purchase-Diesel @ 20%Pª.ƒJharkhandT™±àAGôóòöõ÷7T D<Tax Paid Purchase - ATF @ 20%Pª.ƒJharkhandT™;Äclõôö÷7T F>Tax Paid Purchase - IMFL @ 35%Pª.ƒJharkhandT™§~“öõõ÷÷÷7T ZRTax Paid Purchase - Country Liquor @ 35%Pª.ƒJharkhandT™…qñÿ÷öø÷7T TLTax Paid Purchase - Other Goods @ 20%Pª.ƒJharkhandT™#È zø÷ôüùª÷(ª€„T ÈbOutPut VAT @ 20% to Another Oil Company - PetrolVSales @ 20% to Another Oil Company -PetrolPª.ƒJharkhandT™–¡ä¡ùøúª÷(ª€„T ÈbOutPut VAT @ 20% to Another Oil Company - DieselVSales @ 20% to Another Oil Company -DieselPª.ƒJharkhandT™v„júùùûûª÷(ª€„T ¾\OutPut VAT @ 20% to Another Oil Company - ATFRSales @ 20% to Another Oil Company - ATFPª.ƒJharkhandT™-Ü´ûúüª÷7T @8Tax Paid Sales-Petrol @ 20%Pª.ƒJharkhandT™JÁhGüûúþýª÷7T @8Tax Paid Sales-Diesel @ 20%Pª.ƒJharkhandT™…ÿ; ýüþª÷7T :2Tax Paid Sales-ATF @ 20%Pª.ƒJharkhandT™Ÿ> Ùþýýÿÿª÷7T RJTax Paid Sales-Conuntry Liquor @ 35%Pª.ƒJharkhandT™e•Ÿ~ÿþª÷7T JBTax Paid Sales-Other Goods @ 20%Pª.ƒJharkhandT™-L|ÿª÷(ª€„T ‚>OutPut VAT @ 20% - Other Goods4Sales @ 20% - Other GoodsPª.ƒJharkhandT™×7n»ª÷7T <4Tax Paid Sales-IMFL @ 35%Pª.ƒJharkhandT™ìKQ›ª÷(ªàg5T ª>Output VAT @ 35% on IMFL / IFL\Sales - IMFL Or Imported Foreign Liquor @ 35%Pª.ƒJharkhandT™B•Á„ª÷(ªàg5T ®FOutput VAT @ 35% on Country LiquorXSales - Country Liquor (Incl. Spiced) @ 35%Pª.ƒJharkhandT™`¬¾÷7T d\Purchase to Another Oil Company -Petrol @ 20%cE…Z÷7T d\Purchase to Another Oil Company -Diesel @ 20%.€ún÷7T ^VPurchase to Another Oil Company -ATF @ 20%Ȇ’÷7T B:Purchase-Allowable DeductionPª<ƒMaharashtraT*– qšf³+  ÷7T jbConsignment/Branch Transfer Inward (Non VATable)Pª6ƒUttar PradeshTš?щ   ª÷7T ldConsignment/Branch Transfer Outward (Non VATable)Pª6ƒUttar PradeshTø™i…Zê     ª÷(ª€„T ‚>Output Tax @ 20% (Non VATable)4Sales @ 20% (Non VATable)Pª6ƒUttar PradeshTšq•o°   ª÷(ª T ‚>Output Tax @ 21% (Non VATable)4Sales @ 21% (Non VATable)Pª@ƒUttar PradeshTš ´š„ÏßV    ª÷(ª@¬'T ‚>Output Tax @ 26% (Non VATable)4Sales @ 26% (Non VATable)Pª@ƒUttar PradeshTš ´š–ô;@  ª÷(ªP—1T ŠBOutput Tax @ 32.5% (Non VATable)8Sales @ 32.5% (Non VATable)Pª6ƒUttar PradeshTš†4†  ÷7T NFPurchase From Ex. UP (Non VATable)Pª6ƒUttar PradeshTšá‚×X÷(ª€„T bZPurchase From URDs - Non Taxable Goods @ 20%Pª6ƒUttar PradeshTš7–FH÷(ª T bZPurchase From URDs - Non Taxable Goods @ 21%Pª@ƒUttar PradeshTš ´šqYÎ÷(ª@¬'T bZPurchase From URDs - Non Taxable Goods @ 26%Pª@ƒUttar PradeshTš ´š›x©n÷(ªP—1T f^Purchase From URDs - Non Taxable Goods @ 32.5%Pª6ƒUttar PradeshTšMö ÷(ª€„T D<Purchases @ 20% (Non VATable)Pª6ƒUttar PradeshTšãg.k÷(ª T D<Purchases @ 21% (Non VATable)Pª@ƒUttar PradeshTš ´š¥çrŠ÷(ª@¬'T D<Purchases @ 26% (Non VATable)Pª@ƒUttar PradeshTš ´š,d: ÷(ªP—1T H@Purchases @ 32.5% (Non VATable)Pª6ƒUttar PradeshTš_¾óC÷7T JBPurchases - Exempt (Non VATable)Pª6ƒUttar PradeshTš¶’ßñ÷7T JBPurchases - Others (Non VATable)Pª6ƒUttar PradeshTšxÉIª÷(ª€„T JBPurchase Tax @ 20% (Non VATable)Pª6ƒUttar PradeshTš@&oª÷(ª T JBPurchase Tax @ 21% (Non VATable)Pª@ƒUttar PradeshTš ´šg¾£2ª÷(ª@¬'T JBPurchase Tax @ 26% (Non VATable)Pª@ƒUttar PradeshTš ´šö“Âáª÷(ªP—1T NFPurchase Tax @ 32.5% (Non VATable)Pª6ƒUttar PradeshTš¹Hª÷7T B:Sales - Exempt (Non VATable)Pª6ƒUttar PradeshTšôXVת÷7T B:Sales - Others (Non VATable)Pª6ƒUttar PradeshTšu ª÷7T XPSales - Tax Paid Turnover (Non VATable)Pª6ƒUttar PradeshTšé—Ë 0!«÷(ª †T JBPurchases - Composition Tax @ 1%Pª6ƒUttar PradeshTš„u! "«÷(ª€T JBPurchases - Composition Tax @ 4%Pª6ƒUttar PradeshTš˜‰Q²"!!##«÷(ªÐT PHPurchases - Composition Tax @ 12.5%Pª6ƒUttar PradeshTš5,E#"$«÷(ª€„T h`Purchases - Composition Tax @ 20% (Non VATable)Pª6ƒUttar PradeshTšç»Ì«$#"&%«÷(ª T h`Purchases - Composition Tax @ 21% (Non VATable)Pª@ƒUttar PradeshTš ´šÀ•M‰%$&«÷(ª@¬'T h`Purchases - Composition Tax @ 26% (Non VATable)Pª@ƒUttar PradeshTš ´š#7‹&%%''«÷(ªP—1T ldPurchases - Composition Tax @ 32.5% (Non VATable)Pª6ƒUttar PradeshTš”aÉ'&(ª«÷7T LDSales - Composition (Non VATable)Pª6ƒUttar PradeshTš’Šˆ('$,)ª÷(ª †T h2Output VAT (Retail) @ 1%&Sales Retail @ 1%Pª6ƒUttar PradeshTšˆýJd)(*ª÷(ª€T h2Output VAT (Retail) @ 4%&Sales Retail @ 4%PªVƒUttar PradeshTšTœPö$¬„*))++ª÷(ªÐT t8Output VAT (Retail) @ 12.5%,Sales Retail @ 12.5%PªVƒUttar PradeshTšTœ †®$I+*,ª÷7T 2*Tax Paid Sales - ATFPª&ƒ BiharT——X¹T€,+*.-ª÷7T 80Tax Paid Sales - DieselPª&ƒ BiharT——߇O‰-,.ª÷7T D<Tax Paid Sales - Motor SpiritPª&ƒ BiharT——Æ;¢œ.--//ª÷7T B:Tax Paid Sales - Natural GasPª&ƒ BiharT——LxI—/.0ª÷7T JBSales to Other Oil Company - ATFPª&ƒ BiharTr™‰aM;0/(81ª÷7T PHSales to Other Oil Company - DieselPª&ƒ BiharTr™¹oG^102ª÷7T \TSales to Other Oil Company - Motor SpiritPª&ƒ BiharTr™Ç}D21133ª÷7T ZRSales to Other Oil Company - Natural GasPª&ƒ BiharTr™Ü p324ª÷*T PHInter State Sales Against Form - E1Pª&ƒ DelhiT™Pª.ƒRajasthanTršPª(ƒKeralaTršPª2ƒMaharashtraTršPªDƒ*Dadra & Nagar HaveliTršPª0ƒTamil NaduTrš ”ã»43265ª÷*T PHInter State Sales Against Form - E2Pª&ƒ DelhiT™Pª.ƒRajasthanTršPª(ƒKeralaTršPª2ƒMaharashtraTršPªDƒ*Dadra & Nagar HaveliTršPª0ƒTamil NaduTrš(óþ1546ª÷7T f^Sales to Diplomatic Missions & U.N. Etc. - SCGPª2ƒUttarakhandT*–Ú˜ƒ 65577ª÷7T nfConsignment Transfers Outward (Within State) - SCGPª2ƒUttarakhandT*–O=÷(ª€„T ZRPurchase From URDs - Taxable Goods @ 20%Pª(ƒPunjabT™Pª*ƒGujaratTršPª(ƒKeralaTrš©ÔÍS=<>÷(ªÀ‘!T ZRPurchase From URDs - Taxable Goods @ 22%Pª(ƒPunjabT™«×‘¸>==??÷(ª0ö)T ^VPurchase From URDs - Taxable Goods @ 27.5%Pª(ƒPunjabT™¿›iá?>@÷(ªÀÆ-T ZRPurchase From URDs - Taxable Goods @ 30%Pª(ƒPunjabT™ cǸ@? `A÷(ª€m T \TPurchase From URDs - Taxable Goods @ 8.8%Pª(ƒPunjabT™ƒõ‘}A@B÷7T bZPurchases - URD(Not Subject to Purchase Tax)Pª(ƒPunjabT™Pª(ƒKeralaTršEnPBAACCª÷(ª€„T .&Purchase Tax @ 20%Pª(ƒPunjabT™Pª.ƒRajasthanTršPª8ƒGujaratTršÐPª(ƒKeralaTršPª&ƒ AssamTrš¤PøäCBDª÷(ªÀ‘!T .&Purchase Tax @ 22%Pª(ƒPunjabT™Pª&ƒ AssamTršŽ¶bDCBFEª÷(ª0ö)T 2*Purchase Tax @ 27.5%Pª(ƒPunjabT™Pª&ƒ AssamTršG>¸ƒEDFª÷(ªÀÆ-T .&Purchase Tax @ 30%Pª(ƒPunjabT™ ³¬FEEGGª÷(ª€m T 0(Purchase Tax @ 8.8%Pª(ƒPunjabT™:úOEGFHª÷7T TLSales to Exporters (Against VAT - 15)Pª.ƒRajasthanT*–;ÁìHGDLI÷*T XPInter State Purchases Against Form - E1Pª&ƒ DelhiT™PªDƒ*Dadra & Nagar HaveliTrš±&9ôIHJ÷*ùPInter State Purchases Against Form  E2T XPInter State Purchases Against Form - E2Pª&ƒ DelhiT™PªDƒ*Dadra & Nagar HaveliTrš ßþJIIKKª«÷7T D<Sales - Composition U/s 15(4)Pª&ƒ BiharT——à[ƒ>KJLª÷(ª€T ~<Output Tax @ 4% (Non VATable)2Sales @ 4% (Non VATable)Pª6ƒUttar PradeshTš ‘˜ãLKJNM÷(ª€T B:Purchases @ 4% (Non VATable)Pª6ƒUttar PradeshTš1´CMLN÷Cª †T <4Input Additional Tax @ 1%Pª*ƒGujaratTršPª6ƒUttar PradeshTœ»ßqNMMOOª÷Cª †T >6Output Additional Tax @ 1%Pª*ƒGujaratTršPª6ƒUttar PradeshTœ¹çôNONP÷Bª †T H@Input Social Security Cess @ 1%Pª(ƒKeralaTrš^4r-POHXQª÷Bª †T JBOutput Social Security Cess @ 1%Pª(ƒKeralaTršJ„ ÔQPR÷CªÐT @8Input Additional Tax @ 2.5%Pª*ƒGujaratTrš~ÁbjRQQSSª÷CªÐT B:Output Additional Tax @ 2.5%Pª*ƒGujaratTrš^j;"SRTª÷(ª€¹*T .&Purchase Tax @ 28%Pª.ƒRajasthanTršzPà&TSRVUª÷(ª@KLT .&Purchase Tax @ 50%Pª.ƒRajasthanTrš ŠK“UTV÷(ª€„T XPPurchase From URDs - Special Rate @ 20%Pª.ƒRajasthanTršàîå(VUUWW÷(ª€¹*T XPPurchase From URDs - Special Rate @ 28%Pª.ƒRajasthanTršÛÓðWVX÷(ª@KLT XPPurchase From URDs - Special Rate @ 50%Pª.ƒRajasthanTrš~JƒvXWT\Yª÷(ª€¹*T ~<Output VAT @ 28% Special Rate2Sales @ 28% Special RatePª.ƒRajasthanTršˆqYXZª÷(ª@KLT ~<Output VAT @ 50% Special Rate2Sales @ 50% Special RatePª.ƒRajasthanTrš ¨ZYY[[÷(ª€„T ‚:Input VAT @ 20% Special Rate8Purchase @ 20% Special RatePª.ƒRajasthanTrš‚WÆá[Z\÷(ª€¹*T ‚:Input VAT @ 28% Special Rate8Purchase @ 28% Special RatePª.ƒRajasthanTršk`¶\[Z^]÷(ª@KLT ‚:Input VAT @ 50% Special Rate8Purchase @ 50% Special RatePª.ƒRajasthanTrš⃬i]\^ª÷*T D<Inter- State Sales - Tax FreePª.ƒRajasthanTršPª2ƒMaharashtraTršPª0ƒTamil NaduTršM -^]]__÷7T D<Purchase From URDs - ExemptedPª.ƒRajasthanTršPª4ƒGujaratTrš ršÅ²ëå_^`ª÷7T 80Resale of MRP PurchasesPª.ƒRajasthanTršPª2ƒMaharashtraTršPª(ƒKeralaTrš­)õØ`_Ppaª«÷(ª`êT XPWorks Contract - Composition Tax @ 0.6%Pª*ƒGujaratT!˜ïû{ a`bª÷(ªà“T F Output VAT @ 3%Sales @ 3%Pª2ƒUttarakhandTršqPÜ«baacc÷(ªà“T LInput VAT @ 3%Purchases @ 3%Pª2ƒUttarakhandTrš°6Ícbd÷8T 6.Purchases - Zero RatedPª*ƒGujaratTršPª2ƒMaharashtraTršÅü Zdcbfe÷(ª`ãT ZRPurchase From URDs - Taxable Goods @ 15%Pª*ƒGujaratTršÇuÙÏedf÷(ªjT ZRPurchase From URDs - Taxable Goods @ 16%Pª*ƒGujaratTršË Á©feegg÷(ª %&T ZRPurchase From URDs - Taxable Goods @ 25%Pª*ƒGujaratTrš6W¢gfh÷(ª€[T ZRPurchase From URDs - Taxable Goods @ 60%Pª*ƒGujaratTršê§óhgdliª÷(ª`ãT .&Purchase Tax @ 15%Pª8ƒGujaratTršÐÙžlªihjª÷(ªjT .&Purchase Tax @ 16%Pª8ƒGujaratTršÐI6YÉjiikkª÷(ª %&T .&Purchase Tax @ 25%Pª8ƒGujaratTršÐDzÛØkjlª÷(ª€[T .&Purchase Tax @ 60%Pª8ƒGujaratTršÐÐú¶ilkjnm÷(ª`ãT bZInput Tax Credit on Purchase From URDs @ 15%Pª8ƒGujaratTršÐÒsm¤mln÷(ªjT bZInput Tax Credit on Purchase From URDs @ 16%Pª8ƒGujaratTršÐàæRnmmoo÷(ª€„T bZInput Tax Credit on Purchase From URDs @ 20%Pª8ƒGujaratTršÐPª(ƒKeralaTršÝåç™onp÷(ª %&T bZInput Tax Credit on Purchase From URDs @ 25%Pª8ƒGujaratTršÐ›uèpohxq÷(ª€[T bZInput Tax Credit on Purchase From URDs @ 60%Pª8ƒGujaratTršÐœþDËqprª÷Cª †T B:Additional Purchase Tax @ 1%Pª*ƒGujaratTršPª6ƒUttar PradeshTœdvÌrqqssª÷CªÐT F>Additional Purchase Tax @ 2.5%Pª*ƒGujaratTrš7gsrt÷7T TLLabour, Job Work & Other Charges PaidPª2ƒMaharashtraTršDïH›tsrvu÷Cª †T jbAdditional Tax on Purchase of Capital Goods @ 1%Pª*ƒGujaratTršPª6ƒUttar PradeshTœ2¬&utv÷CªÐT bZInput Additional Tax on URD Purchases @ 2.5%Pª*ƒGujaratTrš$ ͽvuuww÷CªÐT nfAdditional Tax on Purchase of Capital Goods @ 2.5%Pª*ƒGujaratTršÍ™êmwvx÷Cª †T ^VInput Additional Tax on URD Purchases @ 1%Pª*ƒGujaratTršPª6ƒUttar PradeshTœ£ñFxwt|y÷(ª€¨T JBPurchases @ 16.16% (Non VATable)Pª@ƒUttar PradeshTµš  ›Œ:¨yxz÷(ª $T JBPurchases @ 23.62% (Non VATable)Pª@ƒUttar PradeshTµš  ›xúzyy{{ª÷(ª€¨T PHPurchase Tax @ 16.16% (Non VATable)Pª@ƒUttar PradeshTµš  ›'¦Òv{z|ª÷(ª $T PHPurchase Tax @ 23.62% (Non VATable)Pª@ƒUttar PradeshTµš  › 7È•|{z~}÷(ª€¨T h`Purchase From URDs - Non Taxable Goods @ 16.16%Pª@ƒUttar PradeshTµš  ›"üõc}|~÷(ª $T h`Purchase From URDs - Non Taxable Goods @ 23.62%Pª@ƒUttar PradeshTµš  › NÊ'~}}«÷(ª€¨T nfPurchases - Composition Tax @ 16.16% (Non VATable)Pª@ƒUttar PradeshTµš  ›Rö ~€«÷(ª $T nfPurchases - Composition Tax @ 23.62% (Non VATable)Pª@ƒUttar PradeshTµš  ›Üf ¯€@À÷(T NFPurchases - Schedule C Items @ 18%Pª(ƒOrissaTµš»ŸÏ€‚ª÷8T F>Sales - Schedule C Items @ 18%Pª(ƒOrissaTµšó c‚ƒƒª«÷(ª@wT bZSales - Schedule C Items @ 18% (Composition)Pª(ƒOrissaTµšáàWªƒ‚„ª÷(ª€¨T ŽDOutput Tax @ 16.16% (Non VATable):Sales @ 16.16% (Non VATable)Pª@ƒUttar PradeshTµš  ›l,ñ„ƒ‚†…ª÷(ª $T ŽDOutput Tax @ 23.62% (Non VATable):Sales @ 23.62% (Non VATable)Pª@ƒUttar PradeshTµš  ›€4j†…„†ª÷(ªPÃT l4Output VAT @ 0.5% on Fuel(Sales - Fuel @ 0.5%Pª6ƒKeralaTrš †‡çž†……‡‡ª÷(ªPÃT žBOutput VAT @ 0.5% (Spl.Category)LSales to Spl. Category Dealers @ 0.5%Pª6ƒKeralaTrš †@½U‡†ˆª÷(ª@BT š@Output VAT @ 10% (Spl.Category)JSales to Spl. Category Dealers @ 10%Pª6ƒKeralaTrš †ÉGk㈇„Œ‰ª÷(ª@ T –>Output VAT @ 2% (Spl.Category)HSales to Spl. Category Dealers @ 2%Pª6ƒKeralaTrš †‚@ßš‰ˆŠª÷(ªh‰ T ¢DOutput VAT @ 6.25% (Spl.Category)NSales to Spl. Category Dealers @ 6.25%Pª6ƒKeralaTrš †Eš¯ˆŠ‰‰‹‹ª÷(ª€T ´XOutput VAT @ 4% on Transfer of Right to UseLSales @ 4% - Transfer of Right to UsePª6ƒKeralaTrš †•ð¢G‹ŠŒª÷7T B:Sales @ 22.49% (Non VATable)Pª(ƒKeralaTµš„’V0Œ‹ŠŽª÷7T <4Sales @ 25% (Non VATable)Pª(ƒKeralaTršG„¸DŒŽª÷7T B:Sales @ 26.03% (Non VATable)Pª(ƒKeralaTµšʾ^1Žª÷7T <4Sales @ 41% (Non VATable)Pª(ƒKeralaTršÉWãÕŽª÷7T <4Sales @ 60% (Non VATable)Pª(ƒKeralaTršq ’zˆ˜‘ª÷7T <4Sales @ 85% (Non VATable)Pª(ƒKeralaTršrà9I‘’ª÷7T <4Sales @ 90% (Non VATable)Pª(ƒKeralaTršú¬»’‘‘““ª÷8T JBSales - Zero Rated (Inter State)Pª(ƒKeralaTršPª&ƒ AssamTršPª2ƒMaharashtraTršPª&ƒ DelhiT™Pª2ƒWest BengalTršPªDƒ*Dadra & Nagar HaveliTršbüï“’”ª÷7T JBSales - Transfer of Right to UsePª(ƒKeralaTrš¬(›ˆ”“’–•ª÷7T B:Sales @ 29.01% (Non VATable)Pª2ƒKeralaTrš ´š¯Áat•”–ª÷7T B:Sales @ 24.69% (Non VATable)Pª2ƒKeralaTrš ´šøDL–••——÷(ª`#T P Input VAT @ 23% Purchases @ 23%Pª8ƒGujaratT¹šÐbzKP—–˜ª÷(ª`#T J"Output VAT @ 23%Sales @ 23%Pª8ƒGujaratT¹šÐÑ€˜—”œ™÷(ª€m T X2Purchase @ 8.8% Tax RateLP-7A-8.8%Pª*ƒHaryanaT´š±ª“ò™˜šª÷(ª€m T R,Sales @ 8.8% Tax RateLS-9A-8.8%Pª*ƒHaryanaT´šcÉP´š™™››ª÷(ª€m T ŠdSale of Goods to Unregistered Dealers @ 8.8% RateLS-9C-8.8%Pª*ƒHaryanaT´š‡Orq›šœª÷(ª€T ¾\Output VAT @ 4% on MRP (Drugs on Composition)RSales @ 4% on MRP (Drugs on Composition)Pª6ƒKeralaTrš †àÄÐ8œ›šž÷7T PHPurchases @ 20% (Schedule IV Items)Pª&ƒ AssamTršóNœžª÷(ª@ T ,$Purchase Tax @ 2%Pª&ƒ AssamTrš?ƒ1ÀžŸŸª÷(ªÀ' T ,$Purchase Tax @ 6%Pª&ƒ AssamTrš©1Ÿž ª÷(ª » T ,$Purchase Tax @ 9%Pª&ƒ AssamTrš ó¦ Ÿ°¡ª÷(ªP-T 2*Purchase Tax @ 16.5%Pª&ƒ AssamTršü–¦¡ ¢ª÷(ªŸ$T .&Purchase Tax @ 24%Pª&ƒ AssamTršº1Ä¢¡¡££ª÷(ª€„T šJOutput VAT @ 20% (Schedule IV Items)@Sales @ 20% (Schedule IV Items)Pª&ƒ AssamTršê ¸£¢¤ª÷7T 6.Sale of ATF - ExemptedPª2ƒMaharashtraTrš)‘'¤£¢¦¥ª«÷(ªÀ' T B:Sales - Composition Tax @ 6%Pª"ƒGoaT—— ª3¥¤¦ª÷*T F>Interstate Sales at Lower RatePª2ƒMaharashtraTršá¶¦¥¥§§ª÷(ªûT V(Output VAT @ 13.75%Sales @ 13.75%Pª(ƒPunjabTÕšXw⧦¨ª÷(ªÀ¶T N$Output VAT @ 4.4%Sales @ 4.4%Pª(ƒPunjabTÕš<ÈIH¨§¤¬©÷(ªûT \&Input VAT @ 13.75%&Purchases @ 13.75%Pª(ƒPunjabTÕš'~ŒV©¨ª÷(ªÀ¶T T"Input VAT @ 4.4%"Purchases @ 4.4%Pª(ƒPunjabTÕša|>Šª©©««ª«÷7T `XSales - Composition @ 12.5% (Motor Vehicle)Pª2ƒMaharashtraTrš¯u©Ç«ª¬ª«÷7T JBSales - Composition @ 4% (Baker)Pª2ƒMaharashtraTrš³‰È߬«ª®­ª«÷7T ^VSales - Composition @ 8% (Restaurant Etc.)Pª2ƒMaharashtraTrš Š—¡­¬®ª«÷7T LDSales - Composition @ 1% (Retail)Pª2ƒMaharashtraTrš²7®­­¯¯ª«÷7T RJSales - Composition @ 12.5% (Retail)Pª2ƒMaharashtraTršÓò}‘¯®°ª«÷7T NFSales - Composition @ 20% (Retail)Pª2ƒMaharashtraTršúøÛ°¯¨¸±ª«÷7T LDSales - Composition @ 4% (Retail)Pª2ƒMaharashtraTršc¾,r±°²ª«÷7T B:Sales - Non Taxable (Retail)Pª2ƒMaharashtraTršx!0²±±³³«÷7T JBPurchases - Composition (Retail)Pª2ƒMaharashtraTrš{È ü³²´«÷7T JBPurchases - Non Taxable (Retail)Pª2ƒMaharashtraTrš#i´³²¶µ«÷7T D<Inter-State Purchases (Baker)Pª2ƒMaharashtraTršЕšµ´¶ª«÷(ª€T B:Composition Tax @ 4% (Baker)Pª2ƒMaharashtraTršo‚Y%¶µµ··ª«÷(ª ¡T D<Composition Tax @ 5% (Retail)Pª2ƒMaharashtraTršh7ûè·¶¸ª«÷(ª5 T D<Composition Tax @ 8% (Retail)Pª2ƒMaharashtraTršã&³,¸·´¼¹ª«÷(ª5 T VNComposition Tax @ 8% (Restaurant Etc.)Pª2ƒMaharashtraTrš =LA¹¸ºª«÷(ªÐT XPComposition Tax @ 12.5% (Motor Vehicle)Pª2ƒMaharashtraTršOÆ[º¹¹»»ª÷7T LDInterstate Sale on Indemnity BondPª&ƒ AssamTrš†Ã_»º¼÷7T TLInter-State Purchases (Capital Goods)PªDƒ*Dadra & Nagar HaveliTršŪÀ¨¼»º¾½ª«÷(ª€T ZRComposition Tax @ 4% (Inter-State Baker)Pª2ƒMaharashtraTršjKR½¼¾÷(ª`ãT x4Input VAT @ 15% - Service4Purchases @ 15% - ServicePª0ƒBangladeshT™‚½&Ô¾½½¿¿ª÷(ª`ãT r6Output VAT @ 15% - Service,Sales @ 15% - ServicePª0ƒBangladeshT™e¬°4¿¾Àª÷Cª@BT VNSupplementary Duty @ 10% - On ServicesPª0ƒBangladeshT_™àG>4À¿ àÁª÷Cª€–˜T RJSupplementary Duty @ 100% - On GoodsPª0ƒBangladeshT_™¹lÃÁÀª÷Cª`ãT PHSupplementary Duty @ 15% - On GoodsPª0ƒBangladeshT_™ ÀÃ6ÂÁÁÃê÷Cª`ãT VNSupplementary Duty @ 15% - On ServicesPª0ƒBangladeshT_™ýÃÂĪ÷Cª %&T PHSupplementary Duty @ 25% - On GoodsPª0ƒBangladeshT_™g¸‚dÄÃÂÆŪ÷Cª@x}T RJSupplementary Duty @ 250% - On GoodsPª0ƒBangladeshT_™G‹ÅÄƪ÷Cªàg5T VNSupplementary Duty @ 35% - On ServicesPª0ƒBangladeshT_™Ï©ÆÅÅÇǪ÷CªÀT RJSupplementary Duty @ 350% - On GoodsPª0ƒBangladeshT_™PG.ËÇÆȪ÷Cª .cT PHSupplementary Duty @ 65% - On GoodsPª0ƒBangladeshT_™ýçÁÈÇÄÌÉ÷(ª`ãT z6Input VAT @ 15% on Imports4Purchases - Imports @ 15%Pª0ƒBangladeshT™ôƈÉÈʪ÷(ªÀ' T F Output VAT @ 6%Sales @ 6%Pª0ƒPuducherryT¾›L\ÒÊÉÉËË÷(ªÀ' T LInput VAT @ 6%Purchases @ 6%Pª0ƒPuducherryT¾›ö‹ù¨ËÊ̪÷(ª`#T ~<Output VAT @ 23% Special Rate2Sales @ 23% Special RatePª8ƒMadhya PradeshTÀšcGïÌËÊÎͪ÷(ªxJT ŽDOutput Tax @ 17.23% (Non VATable):Sales @ 17.23% (Non VATable)Pª6ƒUttar PradeshT¡›$ÿ†¨ÍÌΪ÷(ªƒ(T ŽDOutput Tax @ 26.55% (Non VATable):Sales @ 26.55% (Non VATable)Pª6ƒUttar PradeshT¡›‡Á½¯ÎÍÍÏϪ÷(ªxJT PHPurchase Tax @ 17.23% (Non VATable)Pª6ƒUttar PradeshT¡›À?íQÏÎЪ÷(ªƒ(T PHPurchase Tax @ 26.55% (Non VATable)Pª6ƒUttar PradeshT¡›íÎóÐÏÈØÑ÷(ªxJT JBPurchases @ 17.23% (Non VATable)Pª6ƒUttar PradeshT¡› {EÑÐÒ÷(ªƒ(T JBPurchases @ 26.55% (Non VATable)Pª6ƒUttar PradeshT¡›A>ÒÑÑÓÓ÷(ªxJT h`Purchase From URDs - Non Taxable Goods @ 17.23%Pª6ƒUttar PradeshT¡›h¯'ÓÓÒÔ÷(ªƒ(T h`Purchase From URDs - Non Taxable Goods @ 26.55%Pª6ƒUttar PradeshT¡›}ãõÔÓÒÖÕ«÷(ªxJT nfPurchases - Composition Tax @ 17.23% (Non VATable)Pª6ƒUttar PradeshT¡›:þT…ÕÔÖ«÷(ªƒ(T nfPurchases - Composition Tax @ 26.55% (Non VATable)Pª6ƒUttar PradeshT¡›I ßdÖÕÕ××÷(ª †T l.Input VAT @ 1% (Lease).Purchases @ 1% (Lease)Pª.ƒRajasthanTý›ʈùä×ÖØ÷(ªÐT x4Input VAT @ 12.5% (Lease)4Purchases @ 12.5% (Lease)Pª.ƒRajasthanTý›%_ÃcØ×ÔÜÙ÷(ª€T l.Input VAT @ 4% (Lease).Purchases @ 4% (Lease)Pª.ƒRajasthanTý›C•ÚÙØÚª÷(ª %&T N*Sales @ 25% Tax RateLS-9A-25%Pª*ƒHaryanaTß›ªä#ˆÚÙÙÛÛª÷(ª %&T †bSale of Goods to Unregistered Dealers @ 25% RateLS-9C-25%Pª*ƒHaryanaTß›éxM†ÛÚÜ÷(ª %&T T0Purchase @ 25% Tax RateLP-7A-25%Pª*ƒHaryanaTß›:ÇLÜÛÚÞݪ÷CªPÃT F>Additional Purchase Tax @ 0.5%Pª6ƒUttar PradeshTœ#BàXÝÜÞ÷CªPÃT nfAdditional Tax on Purchase of Capital Goods @ 0.5%Pª6ƒUttar PradeshTœýÛ×ÞÝÝßß÷CªPÃT @8Input Additional Tax @ 0.5%Pª6ƒUttar PradeshTœݦ»;ßÞà÷CªPÃT bZInput Additional Tax on URD Purchases @ 0.5%Pª6ƒUttar PradeshTœZâÕMàßÐðáª÷CªPÃT B:Output Additional Tax @ 0.5%Pª6ƒUttar PradeshTœ|Ñ?³áÔàâÊ115WB(2)(C)T ConferencePÊ–XCarriage of Passengers or Goods by AircraftT*–*€„.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€„.........PÊj,Construction BusinessT*–*{–1âÖááããùpConveyance, Tours and Travel (Including Foreign Travel)Ê115WB(2)(F)T ConveyancePÊ–XCarriage of Passengers or Goods by AircraftT*–*€„.........PʘZCarriage of Passengers or Goods by Motor CarT#{8ãØâäÊ115WB(2)E)T ,$Employees WelfarePÊ–XCarriage of Passengers or Goods by AircraftT*–*€„.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€„.........PÊj,Construction Business²ƒ‰äÚãâæåÊ115WB(2)(A)T $EntertainmentPÊ–XCarriage of Passengers or Goods by AircraftT*–*€„.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€„.........PÊj,Construction BusinessT®Ù”åÜäæÊ115WB(2)(L)T 2*Festival CelebrationPÊÖXCarriage of Passengers or Goods by AircraftT*–4@KL Þ›.........Tß›*€„.........PÊØZCarriage of Passengers or Goods by Motor CarT*–4@KL Þ›¶•2æßååççÊ115WB(2)(O)T  GiftPÊ–XCarriage of Passengers or Goods by AircraftT*–*@KL.........PʘZCarriage of Passengers or Goods by Motor CarT*–*@KL.........PÊj,Construction BusinessT*–*@KLfeâgçáæèÊ115WB(1)(C)T ^VGroup Term Superannuation Fund / InsurancePÊ–XCarriage of Passengers or Goods by AircraftT*–*€–˜.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€–˜.........PÊjtjâJèãçäìéÊ115WB(2)(G)T :2Hotel Boarding & LodgingPÊÖXCarriage of Passengers or Goods by AircraftT*–4€„ ™.........T™* ¡.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€„Fj=éåèêÊ115WB(2)(K)T >6Maintenance of Guest HousePÊÈXCarriage of Passengers or Goods by AircraftT*–4€„ Þ›.........Tß›.........PÊÊZCarriage of Passengers or Goods by Motor CarT*–4€„ Þ›Ê3öêèééëëÊ115WB(1)(B)T †~Provision For Free Or Concessional Tickets for Private JourneyPÊ–XCarriage of Passengers or Goods by AircraftT*–*€–˜.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€–˜–PcÝëêêìÊ115WB(2)(B)T VNProvision of Hospitality of Every KindPÊÖXCarriage of Passengers or Goods by AircraftT*–4€„ ™.........T™* ¡.........PʘZCarriage of Passengers or Goods by Motor CarTa‹FøììëêîíÊ115WB(2)(I)T `XRepair, Running and Maintenance of AircraftPʈXCarriage of Passengers or Goods by AircraftT*–.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€„.........PÊj,CoIñÑíîìîÊ115WB(2)(H)T bZRepair,Running and Maintenance of Motor CarsPÊ–XCarriage of Passengers or Goods by AircraftT*–*€„.........PʘZCarriage of Passengers or Goods by Motor CarT*–* ¡.........PʲRÝgîðííïïÊ115WB(2)(D)T PHSales Promotion Including PublicityPÊ–XCarriage of Passengers or Goods by AircraftT*–*€„.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€„.........PÊj,ConSqïòîðÊ115WB(2)(P)T  ScholarshipPÊ–XCarriage of Passengers or Goods by AircraftT*–*@KL.........PʘZCarriage of Passengers or Goods by Motor CarT*–*@KL.........PÊj,Construction BusinessT*–ð[y†ðôïèøñÊ115WB(2)(M)T \TUse of Health Club and Similar FacilitiesPÊ–XCarriage of Passengers or Goods by AircraftT*–*@KL.........PʘZCarriage of Passengers or Goods by Motor CarT*–*@KL.........PÊjÁ&L~ñöðòÊ115WB(2)(N)T B:Use of Other Club FacilitiesPÊ–XCarriage of Passengers or Goods by AircraftT*–*@KL.........PʘZCarriage of Passengers or Goods by Motor CarT*–*@KL.........PÊj,Constructiº[gLòøññóóÊ115WB(2)(J)T *"Use of TelephonePÊ–XCarriage of Passengers or Goods by AircraftT*–*€„.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€„.........PÊj,Construction Business¤)NóúòôÊ115WB(2)(Q)T `XTours and Travel (Including Foreign Travel)PÊ–XCarriage of Passengers or Goods by AircraftT——* ¡.........PʘZCarriage of Passengers or Goods by Motor CarT——* ¡.........PÊû\\ ôüóòöõÊ115WB(1)(A)T tlProvision of Service, Facility Or Amenity to EmployeePÊ–XCarriage of Passengers or Goods by AircraftT*–*€–˜.........PʘZCarriage of Passengers or Goods by Motor CarT*–*€–˜...Z¹Ì7õþôöÊ115WB(1)(D)T ˆ€Shares Alloted Or Transferred Free of Cost Or Concessional RatePÊ–XCarriage of Passengers or Goods by AircraftT™*€–˜.........PʘZCarriage of Passengers or Goods by Motor CarT™*€–§DÁöõõ÷÷’Default“DefaultT 6.Association of PersonsT’*–4ÀÆ-@B@  ™T’™8ÀÆ-@B@  †ÒÓM÷öø’Default“DefaultT 0(Body of IndividualsT’*–4ÀÆ-@B@  ™T’™8ÀÆ-@B@  †Ñ5Ù½ø÷ôüù’Default“DefaultT <4Firms/ Domestic CompaniesT’*–4ÀÆ-@B@  ™T’™8ÀÆ-@B@  †®™;žùøúù:Artificial Judicial Person/s’Default“DefaultT @8Artificial Juridical PersonT’*–4ÀÆ-@B@  ™T’™8ÀÆ-@B@  †šE{¢úùùûû’Default“DefaultT ( Local AuthorityT’*–&ÀÆ-@  ™T’™*ÀÆ-@  †Áåûúü’Default“DefaultT :2Non - Domestic CompaniesT’*–4ÀÆ-Ð@  ™T’™8ÀÆ-Ð@  †øšÝüûúþý:00440016;00440013<ADV= India>&Advertising Agency?eT .&Advertising AgencyT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †#pUýüþù:Advertising of Space Or Time:00440355;00440354<ADS= India>4Advertising Space Or TimeT <4Advertising Space Or TimeT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †â¼þýýÿÿù Airport Service:00440259;00440258<APS= India>"Airport Services?zzmT *"Airport ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †™îÿþù8Air Transport of Passengers:00440363;00440362<ATS= India>6Air Transport of PassengerT >6Air Transport of PassengerT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †¬Jÿ€€ù"Air Travel Agent:00440033;00440032<AIR= India>$Air Travel Agency?lT ,$Air Travel AgencyT:*–4PÃ@B@  §—T:¨—4PÀO@  /˜T:0˜L€O@  +™Rule 6 (7) STRT:ãÎA”ùArchitect:00440073;00440072<ARC= India>(Architects Services?pT 0(Architects ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †i;ù<ATM Operation and Maintenance:00440347;00440346<ATM= India>ATM Operations? zzzkT &ATM OperationsT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †ãã¢:00440371;00440370<AUS= India>,Auctioneer's Services? zzzrT 4,Auctioneer's ServicesT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †žèŸ+ù6Authorized Service Station:00440182;00440181<SMV= India>8Servicing of Motor VehiclesT @8Servicing of Motor VehiclesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›¢€ùFBanking & Other Financial Services:00440174;00440173<BFN= India>,Banking and Financial?zmT 4,Banking and FinancialT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:V*%:00440210;00440209<BTY= India> Beauty Parlours?zqT ( Beauty ParloursT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †pM»ùBroadcasting:00440166;00440165<BRD= India>*Broadcasting Service?zkT 2*Broadcasting ServiceT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †¹n•h  ù&Business Auxiliary:00440226;00440225<BAS= India>8Business Auxiliary Services?zzbT @8Business Auxiliary ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›ü¦Ñá  ù(Business Exhibition:00440255;00440254<BES= India>BBusiness and Exhibition Services?zzoT JBBusiness and Exhibition ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  †kºíG     :00440367;00440366<BSS= India>4Business Support Services? zzzqT <4Business Support ServicesT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †cf Ö   :00440218;00440217<CBL= India> Cable Operators?zsT ( Cable OperatorsT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †Ÿw    ùCargo Handling:00440190;00440189<CHS= India>0Cargo Handling Services?zrT 80Cargo Handling ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@ Dn…q  ù*Chartered Accountant:00440093;00440092<CAC= India>,Chartered Accountants?sT 4,Chartered AccountantsT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@ Ù«}  :00440319;00440318<CLG= India>$Cleaning Services? zzzdT ,$Cleaning ServicesT:v–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †*>s²ù8Clearing & Forwarding Agent:00440046;00440045<CFA= India>>Clearing and Forwarding Agency?jT F>Clearing and Forwarding AgencyT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  †V#)ä ùLCommercial Training & Coaching Centre:00440230;00440229<CTC= India>>Commercial Training & Coaching?zzcT F>Commercial Training & CoachingT:*–&@B@  §—T:¨—&€O@  +™T:,™4€OŒžÞT ù@Commissioning & Repair Services:00440234;00440233<CAI= India>RErection, Commissioning and Installation?zzdT ZRErection, Commissioning and InstallationT:*–4à;f@B@  §—T:¨—4à;f.ÖÇË ùConstruction:00440291;00440290<CCS= India>jConstruction Services in Commercial/Industrial/Civil?zzqT rjConstruction Services in Commercial/Industrial/CivilT:*–4à;f@B@  §—T:¨—4à;f‰W¾æ ùHConstruction of Residential Complex:00440335;00440334<CON= India>:Construction of Res. Complex? zzzhT B:Construction of Res. ComplexT:v–4à;f@B@  §—T:¨—4à;f€O@  /˜T:@ 'ß:00440058;00440057<CER= India>(Consulting Engineer?gT 0(Consulting EngineerT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †y£× ùConvention:00440134;00440133<CVN= India>&Convention Service?zcT .&Convention ServiceT:*–&@B@  §—T:¨—&€O@  /˜T:0˜` =€O@  +™$Sl.No.4 of 1/2006T:,™n ÌØ“ÕùCourier:00440018;00440014<COU= India>Courier Agency?fT &Courier AgencyT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †K6µ:00440395;00440394<CRD= India>:Credit Card Related Services? zzzwT B:Credit Card Related ServicesT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †‚Vt¿ù*Credit Rating Agency:00440089;00440088<CRA= India>.Credit Rating Agencies?xT 6.Credit Rating AgenciesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B2®† :00440027;00440026<CHA= India>&Custom House Agent?hT .&Custom House AgentT:*–4 ³@B@  §—T:¨—4 ³€O@  /˜T:0˜&€O@  +™T:,™4€O@  † º›T:»›*Øó¥:00440311;00440310<DRS= India>$Dredging Services? zzzbT ,$Dredging ServicesT:v–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †á„)DùDry Cleaning:00440222;00440221<DCS= India>,Dry Cleaning Services?ztT 4,Dry Cleaning ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †ôÝý©ù"Event Management:00440198;00440197<EVS= India>2Event Management Service?zuT :2Event Management ServiceT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B,©³ÁùFacsimile:00440150;00440149<FCS= India>&Facsimile Services?zgT .&Facsimile ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †Ñ“˜Öù$Fashion Designing:00440214;00440213<FDS= India>4Fashion Designer Services?zvT <4Fashion Designer ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B%ú¬ø ù"Forward Contract:00440283;00440282<FDC= India>4Forward Contract Services?zzyT <4Forward Contract ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B,¼ñì 0!ùFranchise:00440238;00440237<FRA= India>&Franchise Services?zzeT .&Franchise ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †@•Z! ":00440006;00440005<GIB= India>6General Insurance Business?dT >6General Insurance BusinessT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †¨ÞU"!!##ù.Goods Transport Agency:00440263;00440262<GTA= India>6Transport of Goods by Road?zzpT >6Transport of Goods by RoadT:*–4àpr@B@  §—T:¨—4àpr€O@  /˜T:0˜`àpr€OPô­ç#"$ù2Goods Transport Operator:00440068;00440067<GTO= India>4Goods Transport OperatorsT <4Goods Transport OperatorsT:*–4àpr@B@  §—T:¨—4àpr€O@  /˜T:0˜&€O@  +™T:,™Yiá`$#"&%ù@Health Club and Fitness Centers:00440206;00440205<HFC= India>>Health Club and Fitness Center?zwT F>Health Club and Fitness CenterT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  Úñh%$&:00440170;00440169<IAX= India>(Insurance Auxiliary?zlT 0(Insurance AuxiliaryT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †V˜Ï&%%''ù,Intellectual Property:00440279;00440278<IPR= India>hIntellectual Property Services Other Than Copyright?zzrT phIntellectual Property Services Other Than CopyrightT:*–&@B@  §—T:¨—&€Oïƒ1Ò'&(ù<Interior Decoration/Designers:00440077;00440076<IDS= India>(Interior Decorators?qT 0(Interior DecoratorsT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@BŽŒô('$,):00440242;00440241<INC= India>Internet Cafe?zzfT $Internet CafeT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †‚W 0)(*ù6Internet Telephony Service:00440383;00440382<ITS= India>HInternet Telecommunication Services? zzzuT PHInternet Telecommunication ServicesT:µ—&€O@  +™T:,™4€O@  † º›T:»›Ph*))++:00440138;00440137<LCR= India> Leased Circuits?zdT ( Leased CircuitsT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †oq+*,ùLife Insurance:00440186;00440185<LIS= India>0Life Insurance Services?zxT 80Life Insurance ServicesT:*–4 †@B@  §—T:¨—4 †€O@  /˜T:0˜N€O@  +™ Rule 6 mc–,+*.-:00440331;00440330<MCM= India>2Mailing List Compilation? zzzgT :2Mailing List CompilationT:v–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †®·³-,.ù,Management Consultant:00440117;00440116<MGC= India>.Management Consultants?rT 6.Management ConsultantsT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@BŽ0I².--//ùDManagement, Maintenance Or Repair:00440246;00440245<MRS= India><Maintenance Or Repair Service?zzgT D<Maintenance Or Repair ServiceT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@ #®:/.0:00440036;00440035<MAK= India>Mandap Keeper?mT $Mandap KeeperT:*–4 =@B@  §—T:¨—4 =€O@  /˜T:0˜` =€O@  +™$Sl.No.1 of 1/2006T:,™n =€O%"s÷0/(81ù,Man Power Recruitment:00440061;00440060<MRA= India>8Manpower Recruitment Agency?kT @8Manpower Recruitment AgencyT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›’QiÀ102:00440113;00440112<MRK= India>.Market Research Agency?yT 6.Market Research AgencyT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †7—ÚŠ21133:00440081;00440080= India>6Mechanized Slaughter HouseT >6Mechanized Slaughter HouseT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †y˜T”324:00440323;00440322<MCA= India>(Membership of ClubsT 0(Membership of ClubsT:v–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †BoB(43265ùDOnline Info DB Access & Retrieval:00440154;00440153<OID= India>8Online Information and Data?zhT @8Online Information and DataT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@ é-±5 46ùOpinion Poll:00440275;00440274<OPS= India>,Opinion Poll Services?zzsT 4,Opinion Poll ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@ =ÈH6!5577ù"Outdoor Caterers:00440052;00440051<ODC= India>"Outdoor Catering?zztT *"Outdoor CateringT:*–4@KL@B@  §—T:¨—4@KL€O@  /˜T:0˜`@KL€O@  +™$Sl.No.8 of â+uÓ768:00440327;00440326<PKG= India>&Packaging Services? zzzfT .&Packaging ServicesT:v–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †¼08"74<9ù&Pandal Or Shamiana:00440055;00440054<PSS= India>8Pandal Or Shamiana Services?zzwT @8Pandal Or Shamiana ServicesT:*–4ÀÆ-@B@  §—T:¨—4ÀÆ-€O@  /˜T:0˜`ÀÏj€Oe‡98:ùPhotography:00440130;00440129<PGH= India>(Photography Service?zbT 0(Photography ServiceT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †[J:99;;ù Port:00440178;00440177<PRT= India>Port Services?znT $Port ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †$4–á;#:<ù:Practicing Company Secretary:00440101;00440100<COS= India>(Company Secretaries?uT 0(Company SecretariesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@Bê®1@<$;:>=ù6Practicing Cost Accountant:00440097;00440096<COA= India>"Cost Accountants?tT *"Cost AccountantsT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@ #Å’À=<>ù4Public Relations Services:00440375;00440374<PRS= India>2Public Relations Service? zzzsT :2Public Relations ServiceT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †kl>==??ùRadio Paging:00440020;00440015<PGS= India>Pager ServicesT &Pager ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †ÜK ?>@:00440202;00440201<RTA= India>$Rail Travel Agent?zzT ,$Rail Travel AgentT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †È@%? `Aù:Real Estate Agent/Consultant:00440105;00440104<REA= India>&Real Estate Agents?vT .&Real Estate AgentsT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@BûåêOA@B:00440351;00440350<RCA= India>Recovery Agent? zzzlT &Recovery AgentT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †¬"¬BAACC:00440339;00440338<RTI= India>,Registrar to an Issue? zzziT 4,Registrar to an IssueT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †v'C&BD:00440049;00440048<CAB= India>&Rent-A-Cab Service?oT .&Rent-A-Cab ServiceT:*–4€[@B@  §—T:¨—4€[€O@  /˜T:0˜`€[€O@  +™$Sl.No.3 of 1/2006T:,™n€[È&Õ D'CBFEùFScientific & Technical Consultancy:00440126;00440125<STC= India>JScientific and Technical Consultancy?zaT RJScientific and Technical ConsultancyT:*–&@B@  §—T:¨—&€O@  +™T:,™~ï=PE(DFù4Security/Detective Agency:00440109;00440108<SEA= India>$Security Agencies?wT ,$Security AgenciesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@ VW;FEEGG:00440343;00440342<STR= India>*Share Transfer Agent? zzzjT 2*Share Transfer AgentT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †ĵ4ËGFHù2Ship Management Services:00440379;00440378<SMS= India>0Ship Management Service? zzztT 80Ship Management ServiceT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †÷0H)GDLI:00440307;00440306<SPC= India>>Site Preparation and Clearance? zzzaT F>Site Preparation and ClearanceT:v–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@ („I*HJù Sound Recording:00440162;00440161<SRC= India>0Sound Recording Service?zjT 80Sound Recording ServiceT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@ ІJ+IIKKùNSponsorship Services Other Than Sports:00440359;00440358<SPN= India>(Sponsorship Service? zzznT 0(Sponsorship ServiceT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †ðO CKJLù0Steamer Agent's Service:00440030;00440029<STA= India>Steamer Agent?iT $Steamer AgentT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †S‹LKJNM:00440009;00440008<STB= India>Stock Broker?aT "Stock BrokerT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †@Í‹M,LNù(Storage & Warehouse:00440194;00440193<SWS= India><Storage and Warehouse Service?zzaT D<Storage and Warehouse ServiceT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º››çà½NMMOO:00440315;00440314<SUR= India>,Survey and Map Making? zzzcT 4,Survey and Map MakingT:v–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †sý˜O-NPùBSurvey & Exploration of Minerals:00440271;00440270<SEM= India>DSurvey and Exploration of Mineral?zzvT LDSurvey and Exploration of MineralT:*–&@B@  §—T:¨—&€O@  +™T:,™4€OÚ- POHXQùTelegraph:00440142;00440141<TGH= India>$Telegraph Service?zeT ,$Telegraph ServiceT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †ç‰PQ.PRù$Telephone Service:00440119;00440003<TSU= India>&Telephone Services?bT .&Telephone ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †¸'RQQSSù Telex:00440146;00440145<TLX= India>Telex Services?zfT &Telex ServicesT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †‡IS/RT:00440064;00440063<TOU= India>Tour Operator?nT $Tour OperatorT:*–4€[@B@  §—T:¨—4€[€O@  /˜T:0˜`€[€O@  +™$Sl.No.2 of 1/2006T:,™n€[€Oö4ÿôTSRVU:00440267;00440266<TGA= India>4Transport of Goods by AirT <4Transport of Goods by AirT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †Œÿì>U0TVùRTransport of Goods in Containers by Rail:00440391;00440390<COR= India>&Containers by Rail? zzzpT .&Containers by RailT:µ—4ÀÏj€O@  /˜T:0˜bÀÏj€O@  +™&Sl.No.11 of 1/DÞ7ÄV1UUWWùZTransport of Goods Through Pipeline/Conduits:00440303;00440302<TGP= India>>Transport of Goods by Pipeline?zzzT F>Transport of Goods by PipelineT:v–&@B@  §—T:¨—&€O@  +™T:,™ƒg@W2VXùJTransport of Persons by Cruise Ships:00440387;00440386<TCS= India>4Transport by Cruise ShipsT <4Transport by Cruise ShipsT:µ—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †ô8·X3WT\YùFTravel Agent (Other Than Air/Rail):00440295;00440294<TAO= India>dTravel Agents (Other Than Air/Rail Travel Agents)?zzxT ldTravel Agents (Other Than Air/Rail Travel Agents)T:*–&@B@  §—T:×ý|Y4XZù<TV & Radio Program Production:00440287;00440286<TRP= India>BTV Or Radio Programme Production?zzuT JBTV Or Radio Programme ProductionT:*–&@B@  §—T:¨—&€O@  +™T:,™4€Oý1PZYY[[ùUnder Writer:00440085;00440084<UWS= India>Under Writers?zT $Under WritersT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  †¹¾ [Z\:00440158;00440157<VTP= India>,Video Tape Production?ziT 4,Video Tape ProductionT:*–&@B@  §—T:¨—&€O@  +™T:,™4€O@  † º›T:»›*@B@  † µæ/\[Z^]:619; 62601=Malaysia>(Accounting ServicesT <4Accounting Services (619)T:=— ¡)WçE]\^:627; 62601=Malaysia>0Administrative ServicesT D<Administrative Services (627)T:=— ¡¯ Es^]]__:628; 62601=Malaysia>*Advertising ServicesT >6Advertising Services (628)T:=— ¡ˆ‰à_^`:622; 62601=Malaysia>.Architectural ServicesT B:Architectural Services (622)T:=— ¡2ÿÖñ`_Ppa:626; 62601=Malaysia>BAutomobile Lease Rental ServicesT VNAutomobile Lease Rental Services (626)T:=— ¡Ê\M9a`b:624; 62601=Malaysia>(Consulting ServicesT <4Consulting Services (624)T:=— ¡ʯfrbaacc:604; 62601=Malaysia>\Corkage, Towel Charge & Cover Charge ServicesT phCorkage, Towel Charge & Cover Charge Services (604)T:=— ¡«ˆÑJcbd:630; 62601=Malaysia>DCorporate Protection and SecurityT XPCorporate Protection and Security (630)T:=— ¡Ç’õdcbfe:612; 62601=Malaysia>(Credit Card ServiceT <4Credit Card Service (612)T:=— ¡‰Mñoedf:613; 62601=Malaysia>\Customs Clearance of Goods/Commodity ServicesT phCustoms Clearance of Goods/Commodity Services (613)T:=— ¡¦FÉéfeegg:621; 62601=Malaysia>DEngineering Professional ServicesT XPEngineering Professional Services (621)T:=— ¡°¿…3gfh:629; 62601=Malaysia>TGolf Game (Field Similar to Golf) ServiceT h`Golf Game (Field Similar to Golf) Service (629)T:=— ¡ê UAhgdli:606; 62601=Malaysia>Health ServiceT 2*Health Service (606)T:=— ¡›Ø¼Ïihj:620; 62601=Malaysia>BJuridical / Legislative ServicesT VNJuridical / Legislative Services (620)T:=— ¡\%KÜjiikk:607; 62601=Malaysia> Massage ServiceT 4,Massage Service (607)T:=— ¡vïkjl:646; 62601=Malaysia>FOutdoor Gathering / Event ServicesT ZROutdoor Gathering / Event Services (646)T:=— ¡(lkjnm:610; 62601=Malaysia>@Preparation of Insurance PolicyT TLPreparation of Insurance Policy (610)T:=— ¡BÌ­mln:618; 62601=Malaysia>,Professional ServicesT @8Professional Services (618)T:=— ¡–~Úänmmoo:617; 62601=Malaysia>2Security / Guard ServiceT F>Security / Guard Service (617)T:=— ¡«:fãonp:615; 62601=Malaysia>>Speed Courier/Shipment ServiceT RJSpeed Courier/Shipment Service (615)T:=— ¡1R“;pohxq:609; 62601=Malaysia>JSports and Recreation/Picnic ServiceT ^VSports and Recreation/Picnic Service (609)T:=— ¡Q¸/qpr:614; 62601=Malaysia>FSupplying Automobile Parking SpaceT ZRSupplying Automobile Parking Space (614)T:=— ¡[óe{rqqss:608; 62601=Malaysia>XSupplying Escort to Social and Couple DanceT ldSupplying Escort to Social and Couple Dance (608)T:=— ¡U{· srt:601; 62601=Malaysia>6Supplying MMT Inside HotelT JBSupplying MMT Inside Hotel (601)T:=— ¡Œ‹K¹tsrvu:602; 62601=Malaysia>8Supplying MMT Outside HotelT LDSupplying MMT Outside Hotel (602)T:=— ¡2»Âutv:605; 62601=Malaysia>†Supplying Room for Meeting / Cultural Performances / Fashion ShowsT š’Supplying Room for Meeting / Cultural Performances / Fashion Shows (605)T:=— ¡SoFvuuww:603; 62601=Malaysia>>Supplying Room to Stay / SleepT RJSupplying Room to Stay / Sleep (603)T:=— ¡NµÆwvx:623; 62601=Malaysia>vSurveyor / Assessor / Valuator / Real Estate Agent ServiceT Š‚Surveyor / Assessor / Valuator / Real Estate Agent Service (623)T:=— ¡Ró¤xwt|y:645; 62601=Malaysia>ZTax on Service Apart From Those Stated AboveT nfTax on Service Apart From Those Stated Above (645)T:=— ¡µ %9yxz:611; 62601=Malaysia>4Telecommunication ServiceT H@Telecommunication Service (611)T:=— ¡Z¤zyy{{:616; 62601=Malaysia>$Transport ServiceT 80Transport Service (616)T:=— ¡í³w{z|:625; 62601=Malaysia>(Veterinary ServicesT <4Veterinary Services (625)T:=— ¡pf¬ò|{z~}:00440399;00440398<TEL= India>4Telecommunication Service? zzzxT <4Telecommunication ServiceT:A™4€O@  † º›T:»›*@B@  †9õ¢á}|~:00440403;00440402<MNG= India><Mining of Mineral, Oil Or Gas? zzzyT D<Mining of Mineral, Oil Or GasT:A™4€O@  † º›T:»›*@B@  †æO;¿~}}:00440407;00440406<RIS= India><Renting of Immovable Property? zzzzT D<Renting of Immovable PropertyT:A™4€O@  † º›T:»›*@B@  †]t ­~€:00440411;00440410<WCS= India>.Works Contract Service? zzzzaT 6.Works Contract ServiceT:A™4€O@  † º›T:»›*@B@  †ô‹ãA€@À:00440415;00440414<DSC= India>DDevelopment and Supply of Content? zzzzbT LDDevelopment and Supply of ContentT:A™4€O@  † º›T:»›*@B@  † ÁÙ€‚:00440419;00440418<AMN= India>"Asset Management? zzzzcT *"Asset ManagementT:A™4€O@  † º›T:»›*@B@  †,=‚ƒƒ:00440423;00440422<DSN= India> Design Services? zzzzdT ( Design ServicesT:A™4€O@  † º›T:»›*@B@  †¨åÁVƒ‚„:00440450;00440452= IndiaT XPInformation Technology Software ServiceT:Ÿš4€O@  † º›T:»›*@B@  †õÿ½„ƒ‚†…:00440431;00440430= IndiaT JBManagement of Investment in ULIPT:Ÿš4€O@  † º›T:»›*@B@  †ýb)v…„†:00440435;00440434= IndiaT LDRecognized Stock Exchange ServiceT:Ÿš4€O@  † º›T:»›*@B@  †×+¶î†……‡‡:00440439;00440438= IndiaT bZRecognized Or Registered Association ServiceT:Ÿš4€O@  † º›T:»›*@B@  †¶ek准ˆ:00440443;00440442= IndiaT `XProcessing and Clearing House Agent ServiceT:Ÿš4€O@  † º›T:»›*@B@  †±_ˆ‡„Œ‰:00440447;00440445= IndiaT JBSupply of Tangible Goods ServiceT:Ÿš4€O@  † º›T:»›*@B@  †Á÷ê‰5ˆŠù@Test Inspection & Certification:00440250;00440249<TIC= India>@Test, Inspection, Certification?zziT H@Test, Inspection, CertificationT:*–&@B@  §—T:¨—&€O@  +™T:,™4€OXøûŠ‰‰‹‹dzBED{(On Assessable Value|ExciseT ,$Basic Excise Dutyy¨Ãh‹ŠŒ,zSED{(On Assessable Value|ExciseT 0(Special Excise DutyN/ØðŒ‹ŠŽzADE (GSI){(On Assessable Value|ExciseT AED (GSI)EˆŒKŒŽ zADE (TTA){On BED + SED|ExciseT AED (TTA)š2%½Ž„zADE (TTW){On BED + SED|ExciseT AED (TTW)¢Ã¶BŽ¼ùADEzADE (PMT){On BED + SED|ExciseT AED (PMT)lÔÁ&ˆ˜‘ôz NCCD{2On BED + SED + AED (GSI)|ExciseT  NCCDÓ‘¼‘’èù0Special Additional Dutyz SAED{On Quantity|ExciseT  Special AED¬Ç»v’‘‘““XzAED on HSD{On Quantity|ExciseT AED on HSDv¢%“’”LzEducation Cess{*On Total Excise Duty|ExciseT &Education Cess+Vx”“’–•°z2Secondary Education Cess{*On Total Excise Duty|ExciseT :2Secondary Education Cess‡H½•”–Èù CVD (On Import)z CVD (On Import){(On Assessable Value|CVDT <4Countervailing Duty (CVD)û_–••——zSED of CVD{(On Assessable Value|CVDT SED of CVDö¬ m—–˜xz"AED (GSI) of CVD{(On Assessable Value|CVDT *"AED (GSI) of CVD|=˜—”œ™¤z"AED (TTA) of CVD{(On CVD + SED of CVD|CVDT *"AED (TTA) of CVD]NÆ™˜šz"AED (TTW) of CVD{(On CVD + SED of CVD|CVDT *"AED (TTW) of CVD2ëßš™™››@z"AED (PMT) of CVD{(On CVD + SED of CVD|CVDT *"AED (PMT) of CVDûh¤Þ›šœªzNCCD of CVD{NOn CVD + SED of CVD + AED (GSI) of CVD|CVDT  NCCD of CVD|*ÐÂœ›šžlzSAED of CVD{On Quantity|CVDT .&Special AED of CVDð LÖœžÜz$AED on HSD of CVD{On Quantity|CVDT ,$AED on HSD of CVD ¸žŸŸÐz,Education Cess on CVD{On Total CVD|CVDT 4,Education Cess on CVDNÒº6Ÿž 4z@Secondary Education Cess on CVD{On Total CVD|CVDT H@Secondary Education Cess on CVDO7ŸM Ÿ°¡÷(T F>Additional Tax Payable U/s 3AAPBHƒ Bihar:T*–ƒJournalPsàè¡ ¢÷(T bZAdjustment of Advance Deduction U/s 40 Or 41PBHƒ Bihar:T*–ƒJournalJø¢¡¡££÷(T ldInput Tax Not Attributable Towards Exempted SalesPBTƒPhilippines:T*–ƒJournal”웣¢¤÷(T jbInput Tax Not Attributable Towards Sales to GovtPBTƒPhilippines:T*–ƒJournal]`º¤£¢¦¥÷(T h`Input Tax Refund on Packing Material for ExportPB^ƒWest Bengal:T*–(ƒJournal M˜ ”¯¥¤¦÷(T RJInput Tax Refundable in Excess of 4%PBNƒGoa:T*–(ƒJournal ^™Y¾™ò¦¥¥§§÷(T RJInput Tax Retained U/s 21(4) & 21(6)PB\ƒ Jammu & Kashmir:T™ƒJournalx§¦¨÷(T @8Input Tax Reversal - OthersPBTƒPhilippines:T*–ƒJournalõÄ61¨§¤¬©÷(T D<Input Tax Reversed U/s 21(10)PB\ƒ Jammu & Kashmir:T™ƒJournal‰‹`©¨ª÷(T xpInstallment of Input Tax on Stock Held on Appointed DayPBRƒChandigarh:T*–ƒJournalPBJƒPunjab:T*–ƒJournalþ+Yfª©©««÷(T LDInterest Due From Previous PeriodPBLƒTripura9T*–ƒJournalPBLƒTripura:T*–ƒJournal%×Ô«ª¬÷(T €xInterest for Sales by Hire Purchase Or Installment PurchasePBRƒChandigarh:T*–ƒJournalPBJƒPunjab:T*–ƒJournal cD'¬«ª®­÷(T h`Adjustment of Deposit on Voluntary RegistrationPBLƒGujarat:TršƒJournal׈Y­6¬®÷(T *"Interest PayablePB`ƒ$Arunachal Pradesh:T*–ƒJournalPBHƒ Assam:T*–ƒJournalPBVƒChhattisgarh:T*–ƒJournalPBfƒ*Dadra & Nagar Haveli9T——ƒJournalPBTøGpX®:­­¯¯÷(T 80Interest Payable on CSTPBfƒ*Dadra & Nagar Haveli:T*–ƒJournalPBZƒDaman & Diu:T*–$ƒDebit NotePBTƒDaman & Diu:T*–ƒJournalPBNƒ Delhi:T*–$ƒDebit NoteB”K1¯®°÷(T H@Interest Payable Under Form 216PBLƒGujarat9T——ƒJournalŽªƒ½°¯¨¸±÷(T LDInterest Payable Under Section 33PBTƒWest Bengal9T*–ƒJournalPBTƒWest Bengal:T*–ƒJournalbõ¬±°²÷(T NFInterest Payable Under Section 34APBTƒWest Bengal9TN˜ƒJournalPB^ƒWest Bengal:T*–(ƒJournal œ™ R²±±³³÷(T ¢šITC Availed But Goods Not Sold/Resold/Used Due to Theft, Loss Or DestructionPBLƒManipur9T*–ƒJournalPBLƒManipur:T*–ƒJournalñnRò³²´÷(T œ”ITC Availed in Respect of Goods Unsold at the Time of Closure of BusinessPBLƒManipur9T*–ƒJournalPBLƒManipur:T*–ƒJournal=Ƽ´³²¶µ÷(T |tITC Debited Earlier on Goods Received Back After Job WorkPBZƒPunjab:T/˜.ƒDebit Note ™PBJƒPunjab:T/˜ƒJournal Òx7µ´¶÷(T F>ITC on Goods Sent for Job WorkPBZƒPunjab:T/˜.ƒDebit Note ™PBJƒPunjab:T/˜ƒJournalMšE¶µµ··÷(T H@ITC on Net Present Value SchemePBDƒGoa:Tù—ƒJournal™3+*·¶¸÷(T F>Adjustment of Monthly Tax PaidPBJƒPunjab:T™ƒJournaltÕ}¸;·´¼¹÷(T 6.Nature of Sale ChangedPBZƒChandigarh:T*–&ƒCredit NotePBRƒChandigarh:T*–ƒJournalPBnƒ*Dadra & Nagar Haveli:T*–&ƒCredit NotePBlƒ*Dadra & Nagar Haveli:T*–$u¡!£¹¸º÷(T d\Non - Deductible Input Tax - Partial RebatingPBPƒKarnataka:Tµ—ƒJournal¯l(º¹¹»»÷(T xpNon - Deductible Input Tax - Pre-Registration PurchasesPBPƒKarnataka:Tµ—ƒJournalžŽ[e»º¼÷(T d\Non - Deductible Input Tax - Purchase ReturnsPBPƒKarnataka:TH›ƒJournal…­/¼»º¾½÷(T XPNon - Deductible Input Tax - Section 11PBPƒKarnataka:Tµ—ƒJournaléù7—½¼¾÷(T d\Non - Deductible Input Tax - Special RebatingPBPƒKarnataka:Tµ—ƒJournal¬l–þ¾½½¿¿÷(T :2Non-Creditable PurchasesPBTƒMaharashtra:TršƒJournal~¦¿¾À÷(T TLNotional ITC B/F From Previous PeriodPBZƒPunjab:T/˜.ƒDebit Note ™PBTƒPunjab:T/˜(ƒJournal ™ŸÝmÀ¿ àÁ÷(T D<Notional ITC on Capital GoodsPBZƒPunjab:T*–.ƒDebit Note /˜PBTƒPunjab:T*–(ƒJournal /˜Q¡ˆ˜ÁÀÂ÷(T H@Notional ITC on Exempt PurchasePBZƒPunjab:T/˜.ƒDebit Note ™PBTƒPunjab:T/˜(ƒJournal ™Ö²:ÂÁÁÃÃ÷(T d\Adjustment of Output VAT Against Notional ITCPB\ƒPunjab:T/˜0ƒCredit Note ™PBJƒPunjab:T/˜ƒJournal¯iÈÃÂÄ÷(T LDNotional ITC on Non Capital GoodsPBZƒPunjab:T*–.ƒDebit Note /˜PBTƒPunjab:T*–(ƒJournal /˜<ÄÄ>ÃÂÆÅ÷(T `XOriginally Goods Purchased From Exempt UnitPBZƒChandigarh:T*–&ƒCredit NotePBRƒChandigarh:T*–ƒJournalPB\ƒPunjab:T*–0ƒCredit Note /˜PBTƒPunjab:T*–(ƒ³êÁŒÅ?ÄÆ÷(T ,$Other AdjustmentsPBRƒBangladesh:T™ƒJournalPBPƒKarnataka:Tµ—ƒJournalPBVƒRajasthan:T*–$ƒDebit NotePBPƒRajasthan:T*–ƒJournalPBLƒTripuravUÉÆ@ÅÅÇÇ÷(T B:Other Adjustments (Purchase)PBhƒ$Arunachal Pradesh:T*–&ƒCredit NotePBfƒ$Arunachal Pradesh:T*–$ƒDebit NotePB`ƒ$Arunachal Pradesh:T*–ƒJournalPBXƒChandigarh:TaîÇDÆÈ÷(T <4Other Adjustments (Sales)PBhƒ$Arunachal Pradesh:T*–&ƒCredit NotePBfƒ$Arunachal Pradesh:T*–$ƒDebit NotePB`ƒ$Arunachal Pradesh:T*–ƒJournalPBZƒChandigarh:T*–Ì÷ÈÇÄÌÉ÷(T 80Other Input Tax CreditsPBZƒMadhya Pradesh:TršƒJournal!MßEÉÈÊ÷(T 4,Other ITC AdjustmentsPBJƒPunjab:T™ƒJournal6·—îÊIÉÉËË÷(T OthersPBZƒAndhra Pradesh:T*–ƒJournalPBbƒ$Arunachal Pradesh:T*– ƒCredit NotePB`ƒ$Arunachal Pradesh:T*–ƒDebit NotePB`ƒ$Arunachal Pradesh:T*–ƒJournalPBJðU”ËÊÌ÷(T 4,Output Tax AdjustmentPBHƒ Assam:T*–ƒJournalÄ\iÌËÊÎÍ÷(T <4Partial Rebating (Box 30)PB\ƒ Jammu & Kashmir:T*–ƒJournalPBZƒKarnataka:T*–(ƒJournal ´—£>ŽÍÌÎ÷(T LDAdjustment of Tax As Per Form 234PBTƒMaharashtra:TršƒJournal= ŒÎbÍÍÏÏ÷(T  Penalty DuePB`ƒ$Arunachal Pradesh:T*–ƒJournalPBHƒ Assam:T*–ƒJournalPBNƒ Delhi:T0˜$ƒDebit NotePBHƒ Delhi:T0˜ƒJournalPBLƒGujarat9T——ƒ#Eo^ÏÎÐ÷(T 6.Penalty Payable on CSTPBLƒGujarat:TršƒJournal½gÞÐÏÈØÑ÷(T JBPenalty Payable Under Section 32PBTƒWest Bengal:TN˜ƒJournalÙ4’’ÑÐÒ÷(T 4,Presumptive Input TaxPBTƒPhilippines:T*–ƒJournalnqÕÒÑÑÓÓ÷(T 6.Purchase Cash DiscountPBXƒChandigarh:T*–$ƒDebit NotePBRƒChandigarh:T*–ƒJournalPBZƒPunjab:T*–.ƒDebit Note ™PBTƒPunjab:T*–(ƒJournal ™Ïqï¸ÓÒÔ÷(T tlPurchase From Exempted and Sold to Non Taxable PersonPBZƒPunjab:T/˜.ƒDebit Note ™PBTƒPunjab:T/˜(ƒJournal ™J¬ ÔÔÓÒÖÕ÷(T D<Purchase Return & AdjustmentsPB`ƒUttar Pradesh9T*–&ƒCredit NotePBXƒUttar Pradesh9T*–ƒDebit NotePBXƒUttar Pradesh9T*–ƒJournalž‚ÕÔÖ÷(T H@Purchase Return (Previous Year)PBRƒPunjab:T/˜&ƒCredit NotePBJƒPunjab:T/˜ƒDebit NotePBJƒPunjab:T/˜ƒJournalWuðØÖcÕÕ××÷(T F>Purchase Return (Prior Period)PBXƒChandigarh:T*–$ƒDebit NotePBRƒChandigarh:T*–ƒJournalPBRƒPunjab:T™&ƒCredit NotePBJƒPunjab:T*–ƒDebit NotePBJƒ<Û¥×dÖØ÷(T B:Purchase Returns Or RejectedPBHƒ Assam:T*–ƒDebit NotePBHƒ Bihar:T*–ƒDebit NotePBRƒChandigarh:T*–ƒDebit NotePBRƒChandigarh:T*–ƒJournalPBfƒ*Dadra & NaˆÂkþØ×ÔÜÙ÷(T :2Purchase Tax AdjustmentsPBTƒWest Bengal9T*–ƒJournalPBTƒWest Bengal:T*–ƒJournalñÖV0ÙØÚ÷(T 80Purchase Trade DiscountPBXƒChandigarh:T*–$ƒDebit NotePBRƒChandigarh:T*–ƒJournalPBZƒPunjab:T*–.ƒDebit Note ™PBTƒPunjab:T*–(ƒJournal ™Ž„-ÚÙÙÛÛ÷(T :2Purchased Goods ReturnedPBTƒMaharashtra9TršƒJournalPBTƒMaharashtra:T*–ƒJournal0Ñ#&ÛÚÜ÷(T ldPurchases Not Eligible for Notional ITC U/S 13(5)PBJƒPunjab:T™ƒJournalÂkÜjÛÚÞÝ÷(T XPPurchases Not Qualifying for Tax CreditPBLƒGujarat:T*–ƒJournalPB^ƒMaharashtra:T*–(ƒJournal qšPBZƒPunjab:T/˜.ƒDebit Note ™PBTƒPunjab:T/˜(ƒJournI°Ñ¿ÝÜÞ÷(T @8Rebate Under Section 24(12)PBHƒ Bihar:T*–ƒJournal@:ùÞkÝÝßß÷(T PHReceipt of Credit Notes From SellerPBlƒ*Dadra & Nagar Haveli:T*–$ƒDebit NotePBfƒ*Dadra & Nagar Haveli:T*–ƒJournalPBZƒDaman & Diu:T*–$ƒDebit NotePBTƒDaman & DiurZeÑßlÞà÷(T NFReceipt of Debit Notes From SellerPBnƒ*Dadra & Nagar Haveli:T*–&ƒCredit NotePBfƒ*Dadra & Nagar Haveli:T*–ƒJournalPB\ƒDaman & Diu:T*–&ƒCredit NotePBTƒDaman & Di-ty§àßÐðá÷(T  ˜Reduction in the Amount of Set Off Under Rule 53(4), 53(5), 53(6) and 53(7)PB^ƒMaharashtra:T*–(ƒJournal qšˆyz°áàâ÷(T ”ŒReduction in the Amount of Set-Off at the Rate of 1% Under Rule 53(3)PB^ƒMaharashtra:T*–(ƒJournal qšÛÌêJâááãã÷(T 6.Adjustment of TurnoverPBTƒMaharashtra9TršƒJournal"Ý)£ãâä÷(T ¤œReduction in the Amount of Set-Off at the Rate of 4% Under Rule 53(2) & 53(3)PB^ƒMaharashtra:T*–(ƒJournal qšhýkëäãâæå÷(T vnReduction in Value of Purchases Used As Fuel U/r 53(1)PBTƒMaharashtra:TršƒJournalùk,?åäæ÷(T vnReduction in Value of Purchases Used for Others U/r 53PBTƒMaharashtra:TršƒJournalÿßI×æååçç÷(T š’Reduction in Value of Purchases Used in Mfg. of Tax Free Goods U/r 53(2)PBTƒMaharashtra:TršƒJournal#¤U¨çæè÷(T VNRefund Claim U/s 22(4) - Normal RefundPB\ƒ Jammu & Kashmir:T™ƒJournal‹ÿúèçäìé÷(T \TRefund Claim U/s 55(2) - Zero Rated SalesPB\ƒ Jammu & Kashmir:T™ƒJournal‚ƒ,¡éèê÷(T NFRefund Claimed on Zero Rated SalesPBRƒTamil Nadu:T*–ƒJournal ß>¤êééëë÷(T €xRegn. Certificate Cancelled But Hold Stock of Taxable GoodsPBLƒManipur9T*–ƒJournalPBLƒManipur:T*–ƒJournalzbY9ëmêì÷(T ( Return Of GoodsPBNƒHaryana:T*– ƒCredit NotePBLƒHaryana:T*–ƒDebit NotePB`ƒ"Himachal Pradesh:T*– ƒCredit NotePB^ƒ"Himachal Pradesh:T*–ƒDebit NotePBLƒOriss"f™ìëêîí÷(T bZAdjustment to Set Off Excess Claimed EarlierPBTƒMaharashtra9TršƒJournalPBTƒMaharashtra:T*–ƒJournalc%íìî÷(T 80Return Of Taxable GoodsPBVƒWest Bengal9T*– ƒCredit NotePBVƒWest Bengal:T*– ƒCredit NotePBTƒWest Bengal:T*–ƒDebit NoteÅ(®¼îííïï÷(T TLReversal Input Tax Credit on TransferPBJƒOrissa:T*–ƒJournalÚ·çÔïîð÷(T tlReversal Input Tax Credit on Transfer of URD PurchasePBJƒOrissa:T*–ƒJournalmQðnïèøñ÷(T 80Reversal of E1/E2 SalesPBnƒ*Dadra & Nagar Haveli:T*–&ƒCredit NotePBfƒ*Dadra & Nagar Haveli:T*–ƒJournalPB\ƒDaman & Diu:T*–&ƒCredit NotePBTƒDaman & Diu:T*–qÓ{=ñðò÷(T B:Reversal of Input Tax CreditPBVƒChhattisgarh:TN˜ƒJournalPBZƒMadhya Pradesh:TršƒJournal†èË6òññóó÷(T ( Reversal of ITCPBJƒKerala9T*–ƒJournalPBJƒKerala:T*–ƒJournalPBZƒPunjab:T*–.ƒDebit Note ™PBJƒPunjab:T*–ƒJournal9¤Sâóòô÷(T ’ŠReversal of ITC for Goods Dispatched Other Than by Way of Sales @ 4%PBDƒGoa:Tù—ƒJournal”k¹Hôóòöõ÷(T Ž†Reversal of ITC on Apportionment for Manufacturing of Exempt GoodsPBDƒGoa:Tù—ƒJournalýðõôö÷(T Ž†Reversal of ITC on Contingencies Covered U/S 9 Sub Sec 2, 3, 5 & 6PBDƒGoa:Tù—ƒJournalBOröõõ÷÷÷(T VNReversal of Labour and Service ChargesPBPƒJharkhand:T*–ƒJournalPBTƒMaharashtra:TršƒJournal’·®÷öø÷(T `XAdjustment to Set Off Short Claimed EarlierPBTƒMaharashtra9TršƒJournalPBTƒMaharashtra:T*–ƒJournal–q>@ø÷ôüù÷(T bZReversal of Notional ITC on Account of SalesPBZƒPunjab:T*–.ƒDebit Note /˜PBTƒPunjab:T*–(ƒJournal /˜²¿xCùøú÷(T €xReversal of Notional ITC on Branch Transfer and ConsignmentPBZƒPunjab:T*–.ƒDebit Note /˜PBTƒPunjab:T*–(ƒJournal /˜Yôª¥úùùûû÷(T `XReversal of Notional ITC on Purchase ReturnPBZƒPunjab:T*–.ƒDebit Note /˜PBTƒPunjab:T*–(ƒJournal /˜#!WRûoúü÷(T :2Reversal of Tax in SalesPBJƒKerala9T*–ƒJournalPBJƒKerala:T*–ƒJournalPBTƒMaharashtra:TršƒJournalPB\ƒPunjab:T/˜0ƒCredit Note ™PBJƒPunjab`Pzüûúþý÷(T phReverse Credit - Consignment Sales Without 'F' FormPBRƒTamil Nadu:T*–ƒJournal2;ýüþ÷(T ~vReverse Credit - Goods Disposed Off Otherwise Than by SalePBPƒRajasthan:T*–ƒJournal Eþýýÿÿ÷(T ldReverse Credit - Goods Given As Gift, Free SamplePBRƒTamil Nadu:T*–ƒJournalˆÇÄÿþ÷(T jbReverse Credit - Goods Lost on Theft, Loss, Etc.PBRƒTamil Nadu:T*–