SL NO

LOCAL RATE OF TAX

RATE OF TAX

SALE OF REGISTERED DEALER

SALE TO OTHER THAN REGISTERED DEALER

1

IF THE GOODS ARE GENERALLY EXEMPT UNDER THE LOCAL ACT

EXEMPT

EXEMPT

2

LESS THAN 4%

LOCAL RATE OF TAX(C/D FORM NOT REQUIRED)

10%

3

DECLARED GOODS

LOCAL RATE OF TAX AGAINST C/D FORM

TWICE THE LOCAL RATE OF TAX

4

4% OR MORE, UPTO 10% OTHER THAN DECLARED GOODS

4% AGAINST C/D FORM

10%

5

MORE THAN 10% OTHER THAN DECLARED GOODS

4% AGAINST C/D FORM

LOCAL RATE OF TAX

SL NO

LOCAL RATE OF TAX

RATE OF TAX

SALE OF REGISTERED DEALER

SALE TO OTHER THAN REGISTERED DEALER

1

IF THE GOODS ARE GENERALLY EXEMPT UNDER LOCAL ACT

NIL

NIL

2

1%

1% (C FORM NOT REQUIRED)

1%

3

2%

2% (C FORM NOT REQUIRED)

2%

4

3%

3% (C FORM NOT REQUIRED)

3%

5

MORE THAN 3%

3% (AGAINST C FORM)

LOCAL RATE

SL NO

LOCAL RATE OF TAX

RATE OF TAX

SALE TO REGISTERED DEALER

SALE TO OTHER THAN REGISTERED DEALER

1

IF THE GOODS ARE GENERALLY EXEMPT UNDER LOCAL ACT

NIL

NIL

2

1%

1% (C FORM NOT REQUIRED)

1%

3

2%

2% (C FORM NOT REQUIRED)

2%

4

MORE THAN 2%

2% AGAINST C FORM

LOCAL RATE