â>ó¹¯222ÿÿÿÿD|GCXïP(¢†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 IncomeB«ì}-3,.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 ServicesÉ¡2241133195195ÖFees 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 ÏœŸÛ3524195195ÎFees 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, €}šW463265195195ÊFees 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 115EÈâk«776896C 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-Residentsú3*:899;;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, 2003žO`f=9<>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 SecuritiesNŒ£A?:>@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-ResidentTgÿXB;AACCùNPayment 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, 2005k¢÷O<NP195195Royalty [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 +Š?ÕP=OHXQ195195Royalty [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 œ?_Q>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) Agree:þ)>R?QQSS195195öRoyalty [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 ItemsmßjWX@WT\YResidentNon Company BothT @8Artificial Juridical PersonT™8@B@  † ¥ÔèP΃`Any Other Interest on Securities As Per Sec.193P^€„@B@  † €²æ ¥Ôè ™PºƒLCommÈCð„Y GXZResidentNon 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~öZ RYY[[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-gc[ ]Z\NonResidentCompany BothT 6.Company - Non ResidentT½”&Ð@  ™T™8Ð@  † ¥ÔèPƒhIncome From Foreign Currency Bonds Or Shares of....P4@BÐ@  ½”PP@B°ØDÅ\ i[Z^]ResidentCompany BothT .&Company - ResidentT½”&@B@  ™T™8@B@  † ¥ÔèPpƒ`Any Other Interest on Securities As Per Sec.193PB€„@B@  €²æ ½”P^€„#Ô­ô] s\^ResidentNon Company BothT 2*Co-Operative SocietyT½”@  )–T*–  ™T™@  †Ptƒ`Any Other Interest on Securities As Per Sec.193PB€„Ð@  €²æ ½”P4€„@ •‘¬^~]]__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@ WÔÿ¢_ ‹^`ResidentNon Company BothT <4Individual/HUF - ResidentT½”4@B@  èvH ™T™8@B@  † èvHP~ƒ`Any Other Interest on Securities As Per Sec.193PP€„@B@  €²æÚ¶ˆ` –_PpaResidentNon Company BothT ( Local AuthorityT½”@  )–T*–  ™T™@  †Ptƒ`Any Other Interest on Securities As Per Sec.193PB€„Ð@  €²æ ½”P4€„@  €²æ<6fa ¡`bResidentNon Company BothT *"Partnership FirmT½”&@B@  ™T™8@B@  † ¥ÔèPpƒ`Any Other Interest on Securities As Per Sec.193PB€„@B@  €²æ ½”P^€„ /’Eb«aacc6CA 206CT VNAlcoholic Liquor for Human ConsumptionPfƒ(Body of IndividualsT½”* †.........Plƒ.Association of PersonsT½”* †.........Plƒ.Company - Non ResidentT½”* †..˜ðà”c­bd6CD 206CT ldAny Other Forest Produce (Not Being Tendu Leaves)Pfƒ(Body of IndividualsT½”*Ð.........Plƒ.Association of PersonsT½”*Ð.........Plƒ.Company - Non ResidentT½”*9 ßßd¯cbfe6CH 206CT nfContractors/Licensee/Lease Relating to Mine/QuarryPfƒ(Body of IndividualsT½”*@ .........Plƒ.Association of PersonsT½”*@ .........Plƒ.Company - Non ResidentT½”*û‹ZJe±df6CF 206CT phContractors/Licensee/Lease Relating to Parking LotsPfƒ(Body of IndividualsT½”*@ .........Plƒ.Association of PersonsT½”*@ .........Plƒ.Company - Non ResidentT½”*)0žf³eegg6CG 206CT ldContractors/Licensee/Lease Relating to Toll PlazaPfƒ(Body of IndividualsT½”*@ .........Plƒ.Association of PersonsT½”*@ .........Plƒ.Company - Non ResidentT½”*X-ògµfh6CE 206CT  ScrapPfƒ(Body of IndividualsT½”* †.........Plƒ.Association of PersonsT½”* †.........Plƒ.Company - Non ResidentT½”* †.........Pdƒ&Company - ResidenÜ(”h·gdli6CI 206CT "Tendu LeavesPlƒ.Association of PersonsT½”* ¡.........Pfƒ(Body of IndividualsT½”* ¡.........Plƒ.Company - Non ResidentT½”* ¡.........Pdƒ&Company - ØF(i¹hj6CC 206CT phTimber Obtained by Any Mode Other Than Forest LeasePlƒ.Association of PersonsT½”*Ð.........Pfƒ(Body of IndividualsT½”*Ð.........Plƒ.Company - Non ResidentT½”*ïj»iikk6CB 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*–'³Ø‘n½mmoo÷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•LdpÁohxq÷7T ldConsignment/Branch Transfer Inward (Within State)Pª<ƒ"Himachal PradeshT*–Pª2ƒMaharashtraT——Pª&ƒ BiharT*–Pª0ƒTamil NaduTª˜Pª2ƒWest BengalT™Pª.ƒJharkhandT™)‘LqqÂprª÷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·ÿwÆvxª÷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*’D‚ǃƒª«÷7T "Exempt SalesPª(ƒOrissaT——Pª(ƒPunjabT——Pª8ƒMadhya PradeshT——Pª4ƒChhattisgarhT——Pª2ƒWest BengalTN˜Pª.ƒRajasthanT——Pª0ƒPuducherryT_™Pª6šhƒÈ‚„ª÷7T ExportsPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman & DiuTæž}„ƒ‚†…ª÷7T D<Exports - Spl. Category GoodsPª2ƒUttarakhandTá–ÜìF…„†÷7T B(Imported Into State LP-5Pª*ƒHaryanaT*–6³h†……‡‡÷7T 80Imported Into the StatePª<ƒ"Himachal PradeshT*–JV a‡Ì†ˆ÷7T ImportsPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$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–ž— ŒÐ‹ŠŽ÷(ª †T LInput VAT @ 1%Purchases @ 1%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhTY)¾íÔŒŽ÷(ªeªÐT X$Input VAT @ 12.5%$Purchases @ 12.5%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒC­™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]å÷‘’÷(ªeª@ T LInput VAT @ 2%Purchases @ 2%Pª0ƒ AssamT*– œPª0ƒTamil NaduT™Pª0ƒPuducherryT_™Pª2ƒUttarakhandTršPª(ƒPunjabTÕšPª.ƒKarnatakaTß›¸j™’Ø‘‘““÷(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 ¸šŒ+ç •”–÷(ªeª %&T P Input VAT @ 25% Purchases @ 25%PªJƒGujaratT——TršÐPª2ƒMaharashtraT:œ\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——$4}›šœ÷(ªÀû9T P Input VAT @ 38% Purchases @ 38%PªJƒGujaratT——TršÐIÝEeœÚ›šž÷(ª€T LInput VAT @ 4%Purchases @ 4%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$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——TršÐ¸ê•Ÿž ÷(ªeª5 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*–ÙQ£¡Þ ¢÷7T 4,Inter-State PurchasesPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª4ƒChhtyú®¢¡¡££÷7T `XInter-State Purchases - Spl. Category GoodsPª2ƒUttarakhandTá–vleL£â¢¤ª÷*T ,$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—— $蓧¦¨ª÷7T .&Other Exempt SalesPª2ƒUttarakhandTá–Pª*ƒGujaratT——Pª<ƒMaharashtraT—— qšPª.ƒKarnatakaT——Pª2ƒWest BengalTN˜Pª&ƒ AssamTršþ9»ï¨§¤¬©ª÷7T ZROther Exempt Sales - Spl. Category GoodsPª2ƒUttarakhandTá–v¬ƒy©æ¨ªª÷(ª †T F Output VAT @ 1%Sales @ 1%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$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$Arunachal PradeshT*–´Zå¯ê®°ª÷(ªeªÐT R&Output VAT @ 12.5%Sales @ 12.5%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒCRÕ¶°¯¨¸±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*–“)¹ò²î±±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—8[“¸·´¼¹ª÷(ªeªP-T ¢NOutput VAT @ 16.5% (Schedule IV Items)DSales @ 16.5% (Schedule IV Items)Pª0ƒ AssamT*– œÛv…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*–*áêf»ïº¼ª÷(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˜PÀ`ÑÐÒª÷(ªeªŸ$T šJOutput VAT @ 24% (Schedule IV Items)@Sales @ 24% (Schedule IV Items)Pª0ƒ AssamT*– œ#µÑsÒÑÑÓÓª÷(ªeª %&T J"Output VAT @ 25%Sales @ 25%PªJƒGujaratT——TršÐPª4ƒChhattisgarhT——Pª<ƒ"Himachal PradeshT*–Pª2ƒMaharashtraT:œxý•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*–›<Ø×ÔÜÙª÷(ªeª0ö)T ¢NOutput VAT @ 27.5% (Schedule IV Items)DSales @ 27.5% (Schedule IV Items)Pª0ƒ AssamT*– œí¶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"ë™Dåñäæª÷(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——‡ýfìëêîíª÷(ªeªÀ' T –HOutput VAT @ 6% (Schedule IV Items)>Sales @ 6% (Schedule IV Items)Pª0ƒ AssamT*– œ¦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*––õxðïèøñª÷(ªXª5 T |DOutput VAT @ 8% on Works Contract(Works Contract @ 8%PªNƒMaharashtraT*– –—Tß›'ÅF²ñðòª÷(ª€m T N$Output VAT @ 8.8%Sales @ 8.8%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–óSales @ 9% (Schedule IV Items)Pª&ƒ AssamT*–[Sƒóòô÷(ª †T P.Purchase @ 1% Tax RateLP-7A-1%Pª*ƒHaryanaT*–˜MÙ–ôóòöõ÷(ª@BT T0Purchase @ 10% Tax RateLP-7A-10%Pª4ƒHaryanaT*– „–™w´õôö÷(ª€OT T0Purchase @ 12% Tax RateLP-7A-12%Pª*ƒHaryanaT*–â§jöõõ÷÷÷(ªÐT \4Purchase @ 12.5% Tax RateLP-7A-12.5%Pª*ƒHaryanaT*– ‚u-÷öø÷(ª€„T T0Purchase @ 20% Tax RateLP-7A-20%Pª*ƒHaryanaT*–Œ!¤xø÷ôüù÷(ª€T P.Purchase @ 4% Tax RateLP-7A-4%Pª*ƒHaryanaT*–/oÒðùøú÷7T x^Purchased in the Course of Export Out of India LP-2Pª*ƒHaryanaT*–„[Ïjúùùûû÷7T tZPurchased in the Course of Import Into India LP-4Pª*ƒHaryanaT*–£MB…ûúü÷7T tZPurchased in the Course of Inter-State Trade LP-3Pª*ƒHaryanaT*–”!ØOüûúþý÷7T x^Purchased Outside the State (for Sale Outside) LP-1Pª*ƒHaryanaT*–3Výüþ÷(ªÐT ^VPurchase From URDs - Capital Goods @ 12.5%Pª<ƒWest BengalT*– M˜¦²’þýýÿÿ÷(ª€T XPPurchase From URDs - Capital Goods @ 4%Pª<ƒWest BengalT*– M˜]R"™ÿþ«÷7T h`Purchase From URDs - Exempt Goods (Composition)Pª2ƒWest BengalT——ÂÝŽ¼ÿ€€«÷7T bZPurchase From URDs - MRP Based (Composition)Pª<ƒWest BengalT—— M˜V8½÷7T ^VPurchase From URDs - Other Goods (Box 15E)Pª<ƒWest BengalT*– M˜ÄŠ‹žõ÷(ª †T XPPurchase From URDs - Taxable Goods @ 1%Pª2ƒWest BengalT*–Pª(ƒSikkimT*–Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRajGZÍö÷(ªeªÐT ^VPurchase From URDs - Taxable Goods @ 12.5%Pª2ƒWest BengalT*–Pª(ƒSikkimT*–Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™PªD9*÷÷(ª€T XPPurchase From URDs - Taxable Goods @ 4%Pª2ƒWest BengalT*–Pª(ƒSikkimT*–Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRajSν«÷7T jbPurchase From URDs - Taxable Goods (Composition)Pª(ƒOrissaT——Pª<ƒWest BengalT—— M˜Pª.ƒKarnatakaT——Pª(ƒPunjabTN˜qØî†÷7T d\Purchase in the Course of Export Out of IndiaPª<ƒ"Himachal PradeshT*–W$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*–Ž0÷7ªeT TLPurchases @ 16.5% (Schedule IV Items)Pª0ƒ AssamT*– œÈš¼÷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*–d+ê]÷7ªeT PHPurchases @ 24% (Schedule IV Items)Pª0ƒ AssamT*– œeV÷7ªeT TLPurchases @ 27.5% (Schedule IV Items)Pª0ƒ AssamT*– œX£|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*–~´Çù÷7ªeT NFPurchases @ 6% (Schedule IV Items)Pª0ƒ AssamT*– œ†%(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_™wª•!ø "÷(ªeªÐT LDPurchases - Capital Goods @ 12.5%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigø­"ü!!##÷(ª€T F>Purchases - Capital Goods @ 4%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$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¨•%$&÷7T ’fPurchases - Capital Goods Used In Power GenerationR1-10B-1-(IV)Pª*ƒHaryanaT*–¸‚I&%%''÷7T ’dPurchases - Capital Goods Used In Telecom NetworkR1-10B-1-(III)Pª*ƒHaryanaT*–œ9’'&(÷7T .&Purchases - ExemptPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman ºäÈE('$,)÷7T JBPurchases - Exempt (Inter State)Pª*ƒManipurT*–Pª0ƒ BiharTò— 5š”>¬)(*÷7T NFPurchases From Composition DealersPª2ƒWest BengalT*–Pª2ƒKeralaT*– qšPª.ƒKarnatakaT——Pª0ƒPuducherryT_™–<¤ð*))++÷7T D<Purchases - From Exempt UnitsPª(ƒPunjabT*–Pª0ƒChandigarhT*–§þMÈ+*,÷7T D<Purchases - From Local AgentsPª(ƒOrissaT*–׎cë,+*.-÷(T TLPurchases - From Unregistered DealersPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–؈1”-,.÷(ª †T 6.Purchases (Lease) @ 1%Pª8ƒRajasthanT—— Þ›¯¥.--//÷(ªÐT <4Purchases (Lease) @ 12.5%Pª8ƒRajasthanT—— Þ›r†/.0÷(ª€T 6.Purchases (Lease) @ 4%Pª8ƒRajasthanT—— Þ›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$768÷7T ŠhPurchases-Other Goods - Used in Mfg of Exempt GoodsR1-10E-4Pª*ƒHaryanaT*–4žzf874<9÷7T ’fPurchases-Other Goods-Used in Pkg-Disp O/w by SaleR1-10E-5-(II)Pª*ƒHaryanaT*–@-vG98:÷7T ’hPurchases-Other Goods - Used in Pkg of Export GoodsR1-10E-5-(I)Pª*ƒHaryanaT*–ÜË•A:99;;÷(T .&Purchases - OthersPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$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*–é5Š\[Z^]ª«÷(ªeª¨aT H@Sales - Composition Tax @ 0.25%Pª2ƒWest BengalT——Pª0ƒPuducherryT_™Pª.ƒRajasthanT——Pª(ƒPunjabT™—,×M] \^ª«÷(ªeª †T B:Sales - Composition Tax @ 1%Pª8ƒAndhra PradeshT——PªDƒ*Dadra & Nagar HaveliT——Pª2ƒDaman & DiuT——Pª&ƒ DelhiT——Pª"ƒGoaT——Pª(ƒOrissaT——Pª‹Ðð^]]__ª«÷(ªà“T B:Sales - Composition Tax @ 3%Pª"ƒGoaT——Pª2ƒPhilippinesT=—(ü¾o_^`ª÷7T &Sales - ExemptPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman &,¥`_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*–pð;dcbfeª÷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*–G­Ç2kjlª÷7T ZRSales to Diplomatic Missions & U.N. Etc.Pª&ƒ DelhiT*–Pª2ƒPunjabT*– ™Pª"ƒGoaT*–Pª(ƒOrissaT*–Pª2ƒKeralaT*– qšPª&ƒ BiharT*–Pª<ƒ"Himachal PradeshÂcª&lkjnmª÷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 GoodsPª2ƒUttarakhandTᖻÂ/nmmooª÷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 - 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