Goods Taxable at First Stage in Punjab
pu259
Sl. No. |
Description of goods |
Date effective from |
Notification Nos. and date |
|
1 |
2 |
3 |
4 |
|
1 |
Vegetable ghee & cement (whether sold with or without containers) |
20.4.1971 |
No. S.O.24/PA.46/48/S.5/71 dated 20.4.1971. |
|
2 |
Bricks |
01/04/66 |
No. S.O.76/PA.46/48/S.5/66 dated 30.3.1966 |
|
3 |
Molasses |
01/04/66 |
- do - |
|
4 |
Arms and ammunition |
01/04/66 |
- do - |
|
5 |
Motor vehicles including their chassis |
01/04/66 |
- do - |
|
6 |
Motor cycles and motor cycle combinations. |
01/04/66 |
- do - |
|
7 |
Motor Scooters & motorettes |
01/04/66 |
- do - |
|
8 |
Kerosene oil, light diesel oil, Mobil oil and other lubricants (whether sold with or without containers) |
23.2.1976 |
No.S.O.6/PA.46/48/S.5/76 dated 23.2.1976. |
|
9 |
Cooking gas |
23.2.1976 |
- do - |
|
10 |
Gas cylinders |
23.2.1976 |
- do - |
|
11 |
Auto tyres and tubes |
23.2.1976 |
- do - |
|
12 |
Aerated waters |
17.6.1974 |
No.S.O.29/P.A.46/48/S.5/74 of 17.6.1974 |
|
13 |
Maida (whether sold with or without gunny bags bardana) |
08/07/83 |
No. S.O.37/PA.46/48/S.5/83 dated 8.7.1983 |
|
14 |
Beer |
14.2.1977 to 31.3.1984 |
No. S.O. 12/PA.46/48/S.5/77 dated 10.2.1977 (rescinded on 1.4.1984 vide notification No.S.O. 21/PA.46/48/S.5/84 of 29.3.1984). |
|
15 |
Furnace oil, aviation Turbine fuel, mosquito Larvaecidal oil, transformer oil, Bitumen, asphalt, petroleum gases (cooking gas) mineral turpentine oil, water methanol mixture, naptha, hydraulic brake fluid. |
01/04/79 |
No. S.O. 5/PA.46/48/S.5/79 dated 9.2.1979 |
|
16 |
Medicines & drugs |
01/04/79 |
No. S.O.15/PA.46/48/S.5/79 dated 16.3.1979 |
|
17 |
All kinds of paper |
21.12.1979 |
No. S.O. 87/PA.46/S.5/79 dated 21.12.1979. |
|
18 |
Watches, clocks, time pieces and parts |
10/11/82 |
No. S.O. 44/PA.46/48/S.5/82 dated 10.11.1982. |
|
19 |
Foreign liquor except beer (whether sold with or without containers) |
01/04/83 |
S.O. 16-PA.36/48/S.5/83 dated 22.3.1983. |
|
20 |
Foreign liquor (whether sold with or without container |
01/04/83 |
S.O. 16-PA.36/48/S.5/83 dated 22.3.1983. |
|
21 |
Battery Cells |
01/05/83 |
S.O.22 PA.46/48/S.5/83 dated 20.4.1983. |
|
22 |
Tea, Ice, Match boxes, Suji and Desi Ghee (whether sold with or without containers) |
30.5.1984 |
S.O.43/PA.46/48/S.5/84 dated 30.5.1984 |
|
23 |
Superior Kerosene Oil, Light Diesel Oil, Lubricants Liquified Petroleum gases (Cooking gas) Furnace oil, Aviation Turbine fuel, Mosquito Larvaecidal oil, Naptha Bitumen, Hydraulic Brake fluid & water Methanol Mixture other than Motor Sprit & High Speed Diesel Oil |
04/01/85 |
S.O. 3/PA.46/48/S.5/85 dated 4.6.1985 |
|
24 |
Oil Cake |
04/02/86 |
S.O. 6/PA.46/48/S.5/86 dated 4.2.1986. |
|
25 |
Wheat Flour |
10/11/88 |
S.O. 76/PA.46/48/S.5/88 dated 10.11.1988 |
|
26 |
Bardana made of Jute or fibre synthetic or any other material |
27.6.1986 |
S.O.27/PA.46/48/S.5/86 dated 27.6.1986 |
|
27 |
Specified Electronic goods |
11/12/86 |
No. S.O. 56/PA.46/48/S.5/86 dated 11.12.1986 |
|
28 |
P.V.C. Pipes |
08/05/92 |
S.O.33/PA.46/48/S.5/92 dated 8.5.1992 |
|
29 |
Button Cells |
20.12.1990 |
S.O.63/P.A.46/48/S.5/90 dated 20.12.1990 |
|
30 |
Plywood, adhesive laminates, refined edible oils, Refrigerator and its parts typewriter and its parts, Air condioner and its parts and yarn of all types (excluding cotton yarn) |
|
S.O. 49/PA.46/48/S.5/93 dated 10.5.1993 |
|
31 |
Electrical appliances excluding electric motors starters and monoblock pumping sets but including all types of electric fans, pedestal fans and exhaust fans and coolers, room heaters, grinders and mixtures, table lamps, washing machines, gesers, flourescent tubes and bulbs. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
32 |
Sanitary goods and fittings. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
33 |
Glazedware, glassware [excluding empty glass bottles]*, chinaware and all types of crockery and ceramics. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
34 |
Asbestos sheets and their fittings. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
35 |
All tiles including mosaic tiles. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
36 |
Toilet goods including all types of soaps, detergents, washing powders, hair oils, shampoos, tooth pastes. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
37 |
Wireless reception instruments, television sets, radio, video cassettes, video cassette recorders, video cassette players, two-in-one, three-in-one, gramophones and transistors/radios (Audio Visual, Wireless reception and reproduction instruments) |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
38 |
Sewerage hume and cement pipe. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
39 |
All kinds of batteries and lead accumulators. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
40 |
Foam, foam rubber, coir foam and their products. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
41 |
Carpets, druggets, woollen durries, cotton floor durries, blankets, rags and all varieties of dryer felts on which additional excise duty in lieu of Sales Tax is not levied. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
42 |
Coffee, cocoa, condensed milk, butter and milk powder. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
43 |
Metal safes, cash boxes and almirahs, all kinds of metal furniture, whether sold in assembled or un-assembled form, Parts of metal furniture, furniture made from fibre glass, reinforced plastics or made primarily from any kind of plastic upholstered furniture and furniture on the manufacture of which laminated sheets are used. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
44 |
Office machines and apparatuses including tabulating, calculating, duplicating, cash registering, cheque writing, accounting, statistical indexing, card punching, franking and addressing machines and computers (including central processing unit and peripheral devices), teleprinters and auxiliary machines, components parts, spare parts and accessories of such office machines and appratuses. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
45 |
Insecticides, pesticides and weedicides. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
46 |
All kinds of utensils of stainless steel, copper, aluminium and brass. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
47 |
Copperware, brassware including decoration pieces made of these metals. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
48 |
Confectionery goods, including all kinds of chocolates, toffees, chewingum. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
49 |
Stones, crushed stones and bajri. |
01/07/93 |
S.O. 46/48/S.5/93 dated 24.6.1993 |
|
50 |
All types of man-made synthetic, natural and blended fibres and their wastes. |
|
S.O. 67/PA 84/PA.46/48/S.5/93 dated 19.8.1993 |
|
51 |
Almond, apricot, cashewnut, kishmish, pistachio, raisin and walnut. |
|
S.O. 15/PA.46/48S.5/94 dated 22.3.1994. |
|
52 |
Ajwain, black pepper, clove, cardamom, coriander seeds, cinamon, cumin seed, chat masala, chana masala, fenugreek, garam masala, Kashmiri chillies (deghi mirch), mustard seeds (rai), meat masala, pomegranate seeds and turmeric powder. |
|
S.O. 15/PA.46/48S.5/94 dated 22.3.1994. |
|
53 |
Dhoop agarbati. |
|
S.O. 15/PA.46/48S.5/94 dated 22.3.1994. |
|
54 |
All types of shaving blades. |
|
S.O. 15/PA.46/48S.5/94 dated 22.3.1994. |
|
55 |
Besan (Gram flour). |
|
S.O. 15/PA.46/48S.5/94 dated 22.3.1994. |
|
56 |
All types of noodles. |
|
S.O. 15/PA.46/48S.5/94 dated 22.3.1994. |
|
57 |
All types of ultramarine. |
|
S.O. 15/PA.46/48S.5/94 dated 22.3.1994. |
|
58 |
Boot polish including liquid boot polish and shoe creams. |
|
S.O. 15/PA.46/48S.5/94 dated 22.3.1994. |
(ii) in the case of dealer who manufactures the above goods within the State of Punjab, be the stage of sale when such dealer sells such goods for the first time within the State of Punjab; and
(iii) in case of any other dealer who has not purchased the above goods from, a dealer referred to in the preceding clause, be the stage at which such dealer sells the above goods for the first time in the State of Punjab.]