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Rate of Tax: [Secs. 5 & 6] as per Schedules: –

Schedule ‘A’	Essential Commodities (Tax free)	Nil
Schedule ‘B’	Gold, Silver, Precious Stones, Pearls etc.	1%
Schedule ‘C’	Declared Goods, Industrial Inputs, and such other specified goods	4%
Schedule ‘D’	Foreign Liquor, Country Liquor etc. Motor Spirits at specified rates	20%
Schedule ‘E’	All other goods (not covered by A to D)	12.5%