Clausewise List of Rates of Sales Tax in Punjab

Punjab General Sales Tax Act, 1948

Notification No. SO.50/PA.46/48/S.5/82 dated 2.12.1982

pu257

1. In superession of Punjab Government, Excise and Taxation Department, Notification No. SO.26/PA.46/48/S.5/72 dated 10th August, 1972, and in exercise of the powers conferred by sub-section 1 of the Punjab General Sales Tax Act, 1948 (Punjab Act 46 of 1948), and all other powers enabling him in this behalf, the Government of Punjab is pleased to direct that there shall be levied on the taxable turnover of a dealer a tax at the rate of [Eight Paise] in a rupee.

Provided that -

[(1)] The rate of tax on goods specified in Schedule 'A' to the said Act shall be twelve paise in a rupee :

Provided that in the case of motor vehicles of engine capacity exceeding 2500 cubic centimeters (excluding tractors and saloon cars) with accessories as ordinarily supplied by the manufacturers of such vehicles, the rate of tax shall be four paise in a rupee, [ - ] :

Provided further that the rate of tax in respect of fuel efficient light commercial vehicles of engine capacity of 3200 cubic centimeters to 3500 cubic centimeters which are certified as fuel efficient, by the Government of India, Ministry of Industry, with accessories as ordinarily supplied by the manufacturers of such vehicles, shall be half per cent from the 1st day of April, 1995 to 31st day of March, 1996 :

Provided further that in the case of two wheeled and three wheeled motor vehicles, the rate of tax shall be three paise in a rupee :

Provided further that in the case of [motor cars, jeeps and chassis] of trucks and buses of any engine capacity, the rate of tax shall be three and a half paise in a rupee :

Provided further that in the case of cement, [-] photographic and other cameras and enlarger lenses, film and plates, papers and cloth and other parts and accessories required for use therewith, the rate of tax shall be ten paise in a rupee :

Provided further that in the case of electronic goods and electrical goods other than electrical plant, equipment and their accessories including service meters required for generation, transaction and distribution and desert coolers, the rate of tax shall be eight paise in a rupee :

Provided further that in the case of desert coolers, the rate of tax shall be six paise in a rupee :

[Provided further that in the case of stainless steel utensils the rate of tax shall be four paise in a rupee]

(2) [Clause (2) omitted by S.O. 83/PA.46/48/S.5/92 dated 30.10.1992.]

(3) [Goods specified in Schedule 'C' except oil seeds enumerated in entries [(3) and (8) respectively] thereunder, the rate of tax shall be four paise in a rupee :

Provided that the rate of tax in case of Bhabbar (Buggar), Kahi and Chillies enumerated as items (10), (11) and (12) respectively in the said schedule 'C' shall be eight paise in a rupee :

Provided further that the rate of purchase tax on cotton when made by the textile mills established on or after the first December, 1979, for a period of five years to be reckoned from the aforesaid date subject to the following conditions :

(i) that these mills shall start production by 30.11.1984, and

(ii) that these mills shall not despatch yarn in the course of inter-State transactions on consignment basis or through ex-State commission agents.

(4) Ornaments and jewellery, [other than] the [-] jewellery containing precious or semi-precious or artificial semi-precious stones, indigenous tractors including Tractor parts, [paper] all types of yarns (including knitting wool), cotton thread, ready made umbrella cloth covers (excluding umbrella cloth cover of pure silk), hides and skins whether in raw or dressed state, [weedicides, herbicides], raw wool, [cotton yarn, hoisery, oil seeds], cotton waste and cotton yarn waste, cotton vests, [pillow covers (excluding pillow covers of pure silk cloth)], oil cakes, malka masoor and its dal, dried peas and its dal, rawan white, rajmah, rongi (red and white), dal lobia, dal kulth, lobia, kangni, swank, soyabean, gowar, [harwan], [gram and its dal, gram flour (besan)], urad and its dal, moong and its dal, moth and its dal, tur (arhar) and its dal, the rate of tax shall be two paise in a rupee.

(5) [Ready-made garments (including garments of pure silk and knitted garments, fur coats], [--] tractors imported from abroad, [bardana made of jute or fibres synthetic or of any other material], condensed milk, cream, ice cream, butter, cheese and [milk powder, vanaspati ghee, aluminium utensils, match boxes] [--], [-] and on flour maize, bazra, barley, [-] jowar, gowara, dried peas, rajmah, lobia swank, soyabean and wheat including maida and suji, [gur and shakkar, and [all types of man-made synthetic, natural and blended fibres],. [-] [-], taxable at 4 paise in a rupee :

[Provided that where the tax has been levied under the said Act in respect of purchase of wheat, the tax, leviable on maida and suji prepared out of such wheat, shall be reduced by the amount of tax levied on such wheat and no tax shall be levied on the four prepared out of such wheat.]

(6) Declared goods [except cotton yarn, oil seeds], and hides and skins whether in a raw or dressed state, and pulses, gram, urad, moong, moth, masoor, tur (arhar), the rate of tax shall be four paise in a rupee :

[Provided that where the tax has been levied under the said Act in respect of purchase of paddy, no tax shall be levied on the rice procured out of such paddy.]

(7) Sale of goods made to Government of India or any State Government where the rate of tax is more than four paise in a rupee shall be four paise in a rupee, subject to the condition that the dealer having annual gross turnover of more than [twenty lakh rupees] furnished a certificate in the following form in respect of such sale to the assessing authority :-

Certificate

(To be used when purchase is made by Government of India, or any State Government not being registered dealer)

Original	Duplicate
Name of issuing department (whether of a State Government or Government of India)	Name of issuing department(whether of a State Governmentor Government of India)
Name and address of office of issue_______________________________	Name and address of office of issue____________________________
To	To
____________________ (Seller) Certified that the goods ordered for in our purchase order________________ No. ______________ Dated ___________purchased for you as per bill/cash memo stated below :-	___________________ (Seller) Certified that the goods ordered for inour purchase order________________ No. ____________ Dated ___________purchased for you as per bill/cash memo stated below :-
Supplied under your challan No. __________Dated ______________ are purchased by or or on behalf of the department.	Supplied under your challan No. ___________Dated _______________ are purchased by oror on behalf of the department.
Signature	Signature
Designation of the authorised officer of the department____________________ Date __________________________ Seal of the authorised officer of the department_______________________ Particulars of bill/cash memo Date ______________ No. _____________ Amount __________________________ Note : To be furnished by the selling dealer.	Designation of the authorised officer of the department________________________ Date _____________________________ Seal of the authorised officer of the department__________________________ Particulars of bill/cash memo Date _________ No. ______________ Amount _________________________ Note : To be retained by the purchasing Government department.

(8) Bicycle including their parts [and rubber goods and accessories], the rate of tax shall be five paise in a rupee.

(9) Gobar gas plant and its accessories, the rate of tax shall be nil.

(10) [Dry fruit subject to the conditions that no change in the form or identity of the goods takes place, the rate of tax shall be three and half paise in a rupee]

[(11) The rate of tax on electronic goods specified in the Annexure 'A' appended to this notification manufactured in the State of Punjab by electronic manufacturing unit and the units which are going for expansion or modernisation/diversification by increasing capital investment by more than twenty-five per cent and thus increasing the installed capacity or production by more than twenty-five per cent manufacturing such goods and registered with the Director of Industries, Punjab, on or after the 11th day of December, 1986, but before the 24th day of June, 1991, shall be one paise in a rupee for a period of ten years commencing from the date of production of such goods, and three and a half paise in a rupee for a period of three years commencing immediately following the day of the expiry of the aforesaid period of ten years."]

The rate of tax as aforesaid, however, shall be subject to the following conditions, namely :-

The concession under this notification shall be available on the production of a certificate from the Director of Industries, Punjab, to the effect, -

(a) that the production programme of the electronic goods manufactured and sold has been approved by the Department of Electronics or the Development Commissioner, Small Scale Industries, or the Director of Industries, Punjab; and

(b) that the electronic goods have been manufactured in the State of Punjab by the electronic manufacturing unit which claims concession under this Notification ; and

(ii) the electronic manufacturing unit shall be entitled to the concession under this Notification only if, -

(a) it makes all sales from its premises situated in the State of Punjab; and

(b) it does not transfer goods outside the State of Punjab either on consignment or on branch transfer basis.

Annexure-A

1. Aerials/Antennas,

2. Amplifiers,

3. Audio Tape Recorders and combination with radio or radios,

4. Battery Eliminators/Power packs,

5. Battery/Float/Trickle chargers,

6. Cardio, scope,

7. Computers, related systems, electronic components and sub-assemblies and micro-processor based instruments and peripherals,

8. Computer software,

9. Control units for TV Tuners,

10. Cooking gas safety alarms,

11. D.C. power supplies,

12. Deflection components,

13. Dialysis machines,

14. Direct line to Multiplex system,

15. ECG Machines,

16. EHT Transformers,

17. Electronic analogue/digital clocks and time pieces and combinition thereof with radio,

18. Electronics breath Analysers/Alcohol detectors,

19. Electronics Cable Fault locators,

20. Electronic calculators,

21. Electronic Card attendance system,

22. Electronic chiming devices for clocks/watches,

23. Electronic components,

24. Electronic Door-bells,

25. Electronic Earth leakage testers,

26. Electronic equipments for testing/analysing soil water, milk, etc.

27. Electronic fan regulators,

28. Electronic flash Guns

29. Electronic Guns for TV tubes,

30. Electronic instruments/equipments for specific application,

31. Electronic instruments for physiological parametres and diagnostic and clinical equipments,

32. Electronic insulation testers,

33. Electronic lighters,

34. Electronic light dimmers,

35. Electronic locks, 36. Electronic meters.

37. Electronic overload or underload protection units/overloaded cut out for motors,

38. Electronic pain killers,

39. Electronic process control instruments and their sub-systems and components,

40. Electronic single phasing preventers,

41. Electronic Starters for tube lights/motors,

42. Electronic teaching aids,

43. Electronic test equipments,

44. Electronic toys and alarms,

45. Emergency lights,

46. Fascimile equipments,

47. Glass shells for tubes,

48. Hearing aids,

49. Heart Pace Makers internal and external,

50. Insect/rodent killer/repellers,

51. Invertors and convertors,

52. Linearity coils,

53. Lung function analysers,

54. Meghaphone and speakers,

55. Magnetic tapes and cassettes,

56. Microphones,

57. Microwave ovens,

58. Microwave UHF equipments,

59. Modems,

60. Multichannel radio relay system,

61. Patient monitoring equipments,

62.PC Boards and assemblies,

63. Pick up catridges/systems,

64. Plain paper copiers,

65. Quartz timing mechanism for Electronic clocks and time pieces,

66. Record Players/changers and combination with radio,

67. Safety and Security Electronic Equipments,

68. Sockets for Electronic components,

69. Solid state motor/speed controllers,

70. Solid State Voltage stabilizers,

71. Stimulators,

72. Switching mode power supplies,

73. TC booster and electronic TV tuners,

74. TV components and sub-assemblies,

75. TV Feeder wires,

76. TV sets,

77. Teleconferencing Systems,

78. Telephones and Intercoms and their components,

79. Telephone exchange and their test systems/Instruments,

80. Teletax equipment/Electronic Telex Machine,

81. Transformers, chokes and coils,

82. Ultrasounds foetus stethoscopes,

83. Ultrasonic blood flow equipments,

84. Uninterrupted blood flow equipments,

85. VCRs/VCPs,

86. Coloured Picture tubes,

87. Cathode ray tubes,

88. Gas filled tubes,

89. Fluoroscent display devices,

90. Liquid crystal devices,

91. Information display board,

92. Electronic typewriters,

93. Dash Board Instruments and Accessories,

94. Rectifier/Charging Regulators/Limiters,

95. Dynamo Regulators,

96. Regulators for alternators,

97. Electronic Ignition system,

98. Wiper Regulator,

99. Flashers,

100. Door Light Switches.

(12) [Notwithstanding anything contained in this notification, tax on goods other than declared goods manufactured by a manufacturing industrial unit (hereinafter referred to as the unit) located in either 'A', 'B' or 'C' grade growth area specified in Annexure C appended to this notification] and [which commenced its production for the first time on or after the date of publication of the notification] [or on a day falling between the first day of April, 1987 and the 24th day of February, 1988 (both days inclusive) shall be levied at the rate specified in this notification reduced to one paise in a rupee subject to the following conditions, namely;]

(i) The concessional rate of tax under this notification shall be available until :

(a) the maximum quantum of benefit computed in the manner specified in explanation 1, clause (ii) has been availed of by the dealer; or

(b) the maximum period of time upto which the said benefit is liable to be availed of expires.

Explanation 1 : (i) The quantum of benefit means :

(a) the amount which is determined by reducing the tax calculated on the sales of the above referred goods at the rates ordinarily applicable to them, by the tax calculated on the said sales at the concessional rate of tax made applicable under this clause;

(b) the maximum quantum of benefit to which a registered dealer shall be entitled to in respect of the unit, shall be equivalent to such percentage of the fixed capital investment of the unit as has been specified in columns (2) and (3) respectively of the table below, against the category of areas specified in column 1 i.e. fixed capital investment thereof where the unit has been located. The benefits available under this clause and under notification issued in exercise of the powers of sub-section (5) of the section 8 of the Central Sales Tax Act, in respect of such units together in respect of a unit shall not exceed the maximum quantum of benefit specified below ;

(ii) the maximum period of time upto which the dealer is entitled to avail the benefit available under this clause shall be such as have been specified in column (4) of the table below against the category of area wherein his unit has been located and the category of the unit of which it belongs.

Explanation 2 : Fixed capital investment shall mean the investment in land, new buildings and new plant and machinery or imported second hand machinery including tools, dies, jobs, fixtures, measuring and testing instruments, electrical installation charges, pre-operative expenses, freight charges, insurance charges, erection charges and technical know how fee :

(a) Small scale industrial unit means an industrial unit defined as such by the Central Government and registered as a small scale industrial unit with the Department of Industries, Punjab; and

(b) Large and medium scale unit means an industrial unit defined as such by the Central Government and either licensed under the Industrial Development and Regulation Act, 1951, if so required or registered with the Director General of Technical Development, Textiles Commissioner, Department of Electronics or any other prescribed Central Government Agency.

TABLE

Category of growth areas specified in Annexure C to this notification	Percentage of fixed capital investment of the units Small Scale Industrial unit.	Large and medium scale industrial unit	Maximum time period
1	2	3	4
A	100% of *FCI	90% of *FCI	6 years from the date of commencing production
B	80% of *FCI	70% of *FCI	5 years from the date of commencing production
C	60% of *FCI	50% of *FCI	4 years from the date of commencing production

*Fixed Capital Investment

[Provided that in the case of a manufacturing industrial unit which commenced its production on a day falling between the first day of April, 1987 and the 24th day of February, 1988 (both days inclusive), the maximum time period given under column (4) shall be computed from the date of publication of this notification in the official gazette allowing concessional rate of tax to such manufacturing industrial units].

(iii) The concession under this clause shall be available on the production of a certificate obtainable by the unit from the Director, Department of Industries, in the manner laid down by the said department, to the effect :-

(a) that the unit has been located in either of 'A', 'B' or 'C' growth area specified in Annexure 'C' to this notification;

(b) that the unit has been registered either as small scale industrial unit or large and medium scale industrial unit;

(c) that the unit commenced its production for the first time on or after the date of publication of this clause in the official gazette;

(d) that the annual production of the unit is rupees one lac or above;

(e) that the unit is bona fide unit, manufacturing the goods in its manufacturing premises;

(f) that the fixed capital investment in respect of the unit has been determined (the amount thereof shall also be stated in the certificate);

(g) that the maximum quantum of benefit which is available in respect of the unit has been determined (the amount thereof shall also be stated on the certificate);

(h) that the unit satisfies other conditions laid down in Annexure 'C' and is entitled to avail the concession available under this clause.

(iv) In respect of his unit, the dealer, shall every year obtain a certificate from a committee comprising of the General Manager, District Industries Centre and the Assistant Excise and Taxation Commissioner of the District wherein the unit has been located, indicating therein the quantum of benefit availed of by the dealer and the balance of which he may be entitled. Such certificate shall be liable to be produced by the dealer before the assessing authority at the time of filing of return.

(v) The unit shall be entitled to the concession under this clause only if:

(a) it makes sales of all the goods manufactured by it from its manufacturing premises only;

(b) it does not transfer goods outside the State of Punjab either on consignment or branch basis.

(vi) this clause shall not apply to :-

(a) the goods manufactured by the units located in the 'no incentive industry' specified in Annexure 'C';

(b) the goods manufactured by the unit under the head 'no incentive industry' specified in Annexure 'C' appended to this notification;

(d) the electronic goods for which concessional rate of tax has been levied under clause 11 of the proviso to this notification; and

(e) the goods on the sales of which any class of co-operative society or persons have been exempted under section 30 of this Act.

(13) [Solar cookers, solar heating panels, biogas plants, photo voltaic panels and wind mills] [w.e.f. 1.4.1995 to 31.3.1997], the rate of tax shall be one paisa in a rupee

(14) Motor tyres and tubes, the rate of tax shall be nine paise in a rupee w.e.f. [1.4.1992 to 31.3.1994]

[(15) The rate of tax, on stationary items except those specified in Schedule B, appended to the said Act, edible oils, dry battery cells, soap and detergents, tooth pastes, tooth brushes, medicines, ajwain, black pepper, clove, cardamom, coriander seeds, cinnamon, cumin-seeds, chat masala, chana masala, fenugreek, garam masala, mustard seeds (rai), meat masala, pomegrante seeds, turmeric, fennel (saunf), achars, chatnees, pappar and warian, shall be six paise in a rupee.]

(16) [Dry battery cells and button cells manufactured by M/s Punjab Anand Batteries Ltd., Sahebzada Ajit Singh Nagar (Mohali) w.e.f. the date of publication of this notification in the official gazette for a period of seven years, shall be leviable to tax at the rate of two paise in a rupee.]

(17) [Electronic goods specified in Annexure 'B' appended to this notification manufactured in the State of Punjab by an electronic manufacturing unit, manufacturing such goods and operating in the State immediately before the 11th day of December, 1986 shall be leviable to tax at the rate of three and half paise in a rupee. The rate of tax as aforesaid shall however be subject to the following conditions namely :-

(i) The concessional rate of tax shall be available w.e.f. the date of publication of notification No. SO.65/PA.46/48/S.5/Amd/90 dated 20.12.1990 upto the 31st day of March, 1992;

(ii) The concession shall be available on the production of a certificate from the Director of Industries, Punjab, to the effect :-

(b) that the electronic goods have been manufactured in the State of Punjab by the electronic manufacturing unit which claims concession under this notification.

(iii) The manufacturing electronic unit shall be entitled to the concession under this notification if -

(a) it makes all sales from its premises situated in the State of Punjab; and

(b) it does not transfer goods outside the State of Punjab either on consignment basis or branch transfer basis.]

[(18) The rate of tax on the sports goods except sports shoes shall be four paise in a rupee upto 31.3.1998]

[(18a) The rate of tax on tyres and tubes of scooters, mopeds and three wheeled vehicles shall be five paise in a rupee w.e.f. 1.4.1992 to 31.3.1994.]

[(19) The rate of tax on the sale of tea shall be three paise in a rupee]

[(20) In the case of cement, the rate of tax shall be ten paise in a rupee]

21. [The rate of tax on electronic goods specified in Annexure 'A' referred to in clause (11), manufactured by M/s. J.C.T. Electronics Limited, S.A.S., Nagar (Mohali) District Ropar, shall be one paisa in a rupee with effect from 1st day of April, 1995 to 31st day of March, 1998 subject to the conditions mentioned in clause (11) above, and]

22. [The rate of tax on goods manufactured by M/s. J.C.T. Limited, Synthetic Fibres Division (Fibre Unit), Dharamshala Raod, Village Chohal, District Hoshiarpur, shall be one-and-a-half paise with effect form 1st day of April, 1995 to 31st day of March, 2000."]

23. [The rate of tax on electronic goods manufactured specified in Annexure 'A' to clause (11), in the State of Punjab by the new electronic units coming up, on or after the 24th June, 1991, which are exempt from the tax for a period of ten years from the date of production and after the expiry of the said period the rate of tax shall be calculated at the rate of three and a half paise in a rupee for a further peirod of three years."]

24. [The rate of tax on bullion and species shall be half paise in a rupee.]


Install Now!	Install Now!	Install Now!


Install Now!	Install Now!	Install Now!


Install Now!	Install Now!


Install Now!	Install Now!	Install Now!