MVAT TAX RATE

Cotton yarn but not including in cotton yarn waste;

4%

1.4.2010 to date

Aviation Turbine Fuel sold to a Turbo*prop aircraft.

Explanation: For the purposes of this entry "Turbo*prop aircraft"

means an aircraft deriving thrust mainly from propeller, which

may be driven by either turbine engine or piston engine.

4%

1.4.2005 to date

Coal including coke in all its forms but excluding charcoal.

4%

1.4.2005 to date

Cotton, that is to say, all kinds of cotton (indigenous or imported)

in its unmanufactured state, whether ginned or unginned, baled,

pressed or otherwise including cotton waste.

4%

1.4.2005 to date

Crude oil, that is to say, crude petroleum oils, and crude oils

obtained from bituminous minerals (such as shale, calcareous

rock, sand), whatever their composition, whether obtained from

normal or condensation oil deposits or by the destructive

distillation of bituminous minerals and whether or not subjected

to all or any of the following processes:*

(1) decantation;

(2) de*salting;

(3) dehydration;

(4) stabilisation in order to normalise the vapour pressure;

(5) elimination of very light fractions with a view to returning

them to the oil deposits in order to improve the drainage and

maintain the pressure;

(6) the addition of only those hydrocarbons previously recovered

by physical methods, during the course of the above mentioned

processes;

(7) any other minor process (including addition of pour point

depressants of flow improvers) which does not change the

essential character of the substance.

4%

1.4.2005 to date

Hides and skins, whether in raw or dressed state

4%

1.4.2005 to date

Iron and steel, that is to say,

(i) pig iron, spong iron and cast iron including ingots, moulds,

bottom plates, iron scrap, cast iron scrap, runner scrap and iron

skull scrap;

(ii) steel semis (ingots, slabs, blooms and billets of all qualities,

shapes and sizes);

(iii) skelp bars, tin bars, sheet bars, hoe bars and sleeper bars;

(iv) steel bars (rounds, rods, square flats, octagons and hexagons,

plain and ribbed or twisted in coil form as well as straight

lengths).;

(v) steel structurals,(angles, joints, channels, tees, sheet pilling

sections,  Z  sections or any other rolled sections);

(vi) sheets, hoops, strips, and skelp, both black and galvansied,

hot and cold rolled, plain and corrugated, in all qualities in

straight lengths and in coil form as rolled and in revetted

conditions;

(vii) plates both plain and chequered in all qualities;

(viii) discs, rings, forgings and steel castings;

(ix) tool, alloy and special steels of any of the above categories;

(x) steel melting scrap in all forms including steel skull, turning

and boring

(xi) steel tubes, both welded and seamless, of all diameters and

lengths, including tube fittings;

(xii) tin plate, both hot dipped and electrolytic and tin free plates;

(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish

plates, bearing plates, crossing sleepers and pressed steel sleepers,

rails heavy and light crane rails;

(xiv) wheels, tyres, axles and wheel sets;

(xv) wire rods and wires*rolled, drawn, galvanized aluminized,

tinned or coated such as by copper;

(xvi) defectives, rejects, cuttings or end pieces of any of the above

Categories

4%

1.4.2005 to date

Jute that is to say, the fiber extracted from plants belonging to the

species Corchorus Capsularies and Corchorus oiltorius and the

fiber known as mesta or bimli extracted from plants of the species

Hibiscus Cannabinus and Hibiscus subdariffa*varaltissima and

the fibre known as Sunn and Sannahemp extracted from plants of

the species Crotalaria Juncea, whether baled or otherwise.

4%

1.4.2005 to date

Oil seeds, that is to say:*

(i) Groundnut or Peanut (Arachis hypogaea);

(ii) Sesamum or Til (Sesamum Orientale);

(iii) Cotton seed (Gossypium Spp.);

(iv) Soyabean (Glycine seja);

(v) Rapeseed and Mustard*

(1) Torta (Brassica Campestris var toria);

(2) Rai (Brassica Juncea);

(3) Jamba*Taramira (Eruca sativa);

(4) Sarson*Yellow and brown (Brassica campestris var sarson);

(5) Banarasi Rai or True Mustard (Brassica nigra);

(vi) Linseed (Linum usitissimum);

(vii) Castor (Ricinus communis);

(viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos

nucifera)

(ix) Sunflower (Helianthus annus);

(x) Nigar seed (Guizotia abyssinica);

(xi) Neem, vepa (Azadirachta indica);

(xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia,

Latifolia and Madhuca longifolia Syn. M. Longifolia);

(xiii) Karanja, Pongam, Honga (Pongamia Pinnata Syn. P. Glabra);

(xiv) Kusum (Schlechera Olcosa, Syn. S. Trijuga);

(xv) Punna undi (Calophyllum, inophyllum);

(xvi) Kokum (Carcinia indica);

(xvii) Sal (Shorea robusta)

(xviii) Tung (Aleurites fordii and A. Montana)

(xix) Red Palm (Elaeis guinensis)

(xx) Safflower (Carthanus tinctorius)

4%

1.4.2005 to date

Fabrics and Sugar as defined from time to time, in section 14 of 

the Central Sales Tax Act, 1956;

4%

1.4.2010 to date