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[Section 44]
[Entire Act]
State of Tripura - Subsection
Section 44(3) in Tripura Sales Tax Act, 1976
| SI. No. | Description of the taxable goods | Rate of Tax |
| 1 | 2 | 3 |
| 1. | All arms including rifles, revolvers, pistolsand ammunition's for the same of real or fals, explosivematerials or things. | 13% |
| 2. | All clocks, time-pieces and watches and partsand accessories thereof. | 12% |
| 3. | Binoculars, telescopes and opera glasses. | 14% |
| 4. | Cigarette cases, lighters, parts &accessories thereof. | 20% |
| 5. | Cinematographic equipments including cameras,projectors and sound recording and reproducing equipments,lenses, films and parts and accessories required for usetherewith. | 20% |
| 6. | Dictaphones and other similar apparatus forrecording sound and spare parts thereof. | 15% |
| 7. | Iron and steel safes and almirahs. | 15% |
| 8. | (i) Motor cycles and motor cycles combinations,motor scooters, motorettes. | 4% |
| (ii) Tyres, tubes and spare parts of motorcycles, motor scooters, motorettes, helmet. | 10% | |
| 9. | (i) Motor vehicles including motor cars, motortaxi cabs, motor om nib uses, motor vans and motor lorries,chassis of motor vehicles, bodies built on chassis of motorvehicles belonging to others (on the turnover relating tobodies), all varieties of trailers and three wheelers by whatevernames known. | 4% |
| (ii) Competent parts of motor vehicles, articles(excluding batteries) adopted for use generally as parts oraccessories of motor vehicles and trailers and three wheelers. | 10% | |
| (iii) Tyres (including pneumatic tyres) andtubes ordinarily used for motor vehicles and trailers (whether ornot such tyres and tubes are also used for other vehicles) andthree wheelers. | 10% | |
| 10. | Batteries (excluding dry cells). | 10% |
| 11. | photographic and other cameras and enlargers,lenses, films and plates, paper and cloth and other parts andaccessories required for use therewith, xerow machine, photocopier, X-Ray Machine, photographic equipments and appliances andparts and accessories thereof, phot chemicals, album,photo-holders, photograph including in-frame and album. | 8% |
| 12. | Refrigerators, air conditioning plants, aircooler, air purifier, air refresher or air rectifier, washingmachine, water purifying products and appliances, vacuum cleaner,pollution treatment goods, parts and accessories of all the itemsmentioned. | 20% |
| 13. | Sound transmitting equipments includingtelephones and component parts thereof, fax machine, telexmachine, teleprinter and allied machine including parts andaccessories, cellular phone, mobile phones, pager, ear and headphones, inter communication or intercom sets and equipments withparts and accessories thereof. | 15% |
| 14. | Fireworks including coloured matches. | 20% |
| 15. | Upholstered furniture, sofa sets, dressingtables and furniture of all types made of timber, aluminium and/or iron and steel, plastic and allied materials includingfixtures and racks, doors and wondows made of plastic and alliedproducts. | 15% |
| 16. | Vaacuum flasks of all kinds (includingthermoses, thermic jugs, ice buckets or boxes, urns ans otherdomestic receptacles to keep food or beverages hot or cold) andrefils thereof. | 10% |
| 17. | Perambulatodrs, baby walker, push chair, hangingor rest seat or bed for babies. | 8% |
| 18. | (i) Carpets including durries, satranji, kalins,pilow carpet, carpet-bags, carpet sleeper, carpet sweeper, carpetcleaner, door-mat or rest-mat, foot-rest, foot-stool, steel-wooland allied products by whatever name known. | 20% |
| (ii) Jute and hemp produces. | 4% | |
| 19. | Foam rubber products, plastic foam products,fibre foam products or other synthetic foam products of everydescription including (i) sheets, (ii) cushions, (iii) pillowsand (iv) mattresses, seat, coir products blended with theproducts mentioned above. | 15% |
| 20. | (i) Mosaic tiles and chips | 12% |
| (ii) Ceramic tiles, glazed floor, roofing andwall tiles | 12% | |
| (iii) PVC (vinyl), asbestos, floor tiles, walltiles and flexible flooring materials | 12% | |
| (iv) Marble boulders or lumps, slabs, chips,dusts, floor tiles, wall tiles and other articles made of marbles | 12% | |
| (v) Articles made of mosaic, granite anddolomite | 12% | |
| (vi) Linoleum and laminate sheets such assunmica, formica, decalam and the like, products made of linoleumand lamination and blended with them. | 12% | |
| 21. | Perfumes, deodorants of all kinds, make-upmaterials and cosmetics of all varieties including (i) talcumand other powders for face and skin, (ii) snow and creams of alldescriptions and varieties, (iii) depilatories, (iv) blemishremovers and beauty milk and cleansing milk, (v) hair dyes andhair darken- ers, (vi) hair creams, (vii) hair spray, (viii)pomade, brilliantine and vaseline, (ix) alta, (x) lipsticks, (xi)nail polish, (xii) eyeliners, (xiii) eye tex, (xiv) rouge, (xv)bindi, (xvi) after shave lotions and creams, (xvii) hair tonicand hair lotions, toilet goods, toilet room and floor cleaner andrefresher products including disinfectant products known bywhatever name, stain remover, glycerin, ribon and band used forboth decorations and non-decoration, body message oil, mehendi,products for face wash and improver. | 15% |
| 22. | Aviation gasoline, aviation turbine fuel and allother varieties of fuel for air crafts. | 20% |
| 23. | Typewriters, tabulating machines, calculatingand duplicating machines and parts thereof. | 15% |
| 24. | (i) Wireless reception instruments andapparatus, transistor radios, radios and gramophone and theircomponent parts and records, accumulators, amplifiers and loudspeakers and spare parts and accessories thereof. | 12% |
| (ii) Television sets black & white and spareparts and accessories thereof. | 12% | |
| (iii) Television sets coloured and spare partsand accessories thereof, trolley, stand, seat, kits used for T.V. | 15% | |
| 25. | All electrical goods, instruments, apparatus,appliances and all such articles the use of which can not be hadexcept with the application of electrical energy including fans,lighting bulbs and tubes,generator, generator sets, inverters,heaters, mixture grinders, geysers, electrical earthen-wares andporcelain, and all other accessories and component parts eithersold as a whole or in parts. | 12% |
| 26. | (i) All varieties of tractors and buldozersincluding parts and accessories thereof. | 12% |
| (ii) Power tillers, parts and accessoriesthereof. | 8% | |
| 27. | Bicycles, rickshaw and cycle combinations andaccessories and parts thereof. | 7% |
| 28. | Bricks, brick-bats, jhama, metals, stone,boulder, gravel, ballast, stone chips, any other products orsub-products arising out of bricks or stone, tiles (kiln burnt)other than mosaic (masonry tiles). | 12% |
| 29. | Cement, articles made of cement and reinforcedcement concrete. | 8% |
| 30. | (i) Aluminium mass, lump, scraps, foils,extrusions, blocks, including aluminium wrap papers and foils,aluminium semis, circles, hoops, stips, bars, rods, flats, tube,wire, structures, angle, channels of all sizes, varieties andlengths and articles made of aluminium and hindalium. | 10% |
| (ii) Aluminium sheets. | 4% | |
| (iii) Brass circles, sheets, strips, rods,squares, flats and articles made of brass, bell metal, enamel andarticles made of bronze. | 10% | |
| (iv) Copper, lead, bronze and tin made circles,semis, sheet, hoops, strips, bars, rods, flats, wires, cubes,limp, channel of all sizes and varieties, articles made ofcopper. | 10% | |
| (v) Crockery and cutlery including knives, forksand spoons, articles made of glass, aluminium, hindalium, enamel,brass, bel-metal and copper used for any purpose what as over. | 12% | |
| (vi) Articles made of glass, glass sheets,plates, coloured glass, coolex glass, toughened glass, laminatedsafety glass, lintel glass, laboratory glass-ware, such as glasstube, jars and test tubes etc. | 12% | |
| (vii) All non-ferrous metal items, things andproducts which are not referred to above from Sl. (i) to (vi). | 10% | |
| 31. | Vegetable oils both edible and non-edibleincluding vanaspati or vegetable ghee but excluding mustard oil,rapeseed oil and admixture of mustard- oil and rapeseed oil. | 7% |
| 32. | Glassware, bottles and phials, funnels, globes,glass parts of lambs, sheets and plates, photo and other framesand mirors, fibre glass and its articles and products. | 12% |
| 33. | Leather goods of all varieties and footwear ofall descriptions[.......] [[Omitted by The Tripura Sales Tax (Ninth Amendment) Act, 2000,w. e. f. 27.7.2000.]] | 8% |
| 34. | (i) Scented sticks (agarbati) and dhup. | 8% |
| (ii) Matches and candles. | 8% | |
| 35. | (i) Disposable diapers (nappy), sanitary towels,sanitary napkins and belt-less napkins and tampous. | 12% |
| (ii) Surgical Dressing which expressions shallinclude adhesive plaster, dressing gypsonal, plaster of paris andbandage, surgical cotton, absorbent cotton, volroc pop bandage,gauze, wadding gauge, lint and wool paultries and similararticles impregnated or coated with pharmaceutical substances putup in forms or packing for surgical purpose. | 12% | |
| (iii) Pharmaceutical and surgical products ofplastic and rubber including gloves, aprons and caps. | 12% | |
| (iv) Instruments and appliances used in medical,surgical, dental or veterinary sciences including scientigraphicapparatus, other electro medical apparatus and sight testinginstruments including op- thalmoscope, otoscope, laryngoscope,retinoscope, binocularlaupe, parts and accessories thereof (otherthan those specified else where in this schedule), hearing aidsand appliances, clinical apparatus and articles used for clinicalpurpose, diagnostics equipment- apparatus and chemicals, X-Rayfilm. | 12% | |
| (v) Ayurvedic, Homoeopathic, and Unani medicineswhich are sold in patent and in brand name. | 8% | |
| (vi) Medicines and drugs other than thefollowing :-- | 8% | |
| (a) Antimalaria drugs viz. Quinine in powderform, quinine in pills (but not sugar coated ), quininealkaloide, salt of quinine, cinchona and Chloroquine group ofdrugs, e.g. Nivaquine, Reschochin and Camoquine whether insolution or in powder or in tablet form, Paludrine and Daraprim. | ||
| (b) Anti-Kala-azar drugs viz. Urea Stibamine andPentamidine Isothinote and O.R.S. and saline sets. | ||
| (c) Vaccine, viz. small pox vaccine, choleravaccine and T. A.B. vaccine. | ||
| (d) Ayurvedic, Homoeopathic, and Unani medicinesexcept when sold in patent name or brand name. | ||
| (e) Medicine and drugs for lapsory patients. | ||
| 36. | Paints, colours, laquers, and varnishesincluding glue, polish, tupentine, enamels, blue in powder andliquid form, indigo including coaltar and lime, pigments, paintremover, gypsum of all kinds, plaster of paris, plaster-cast, 15%bleaching sub stances in any form by whatever name known. | 12% |
| 37. | Brushes, sand papers and other abrasives bywhatever name known. | |
| 38. | (i) Ply wood, straw board, hard or soft board,pulp boads, art boards, card boards, corrugated boards, fibresheet, butten board, leath- erboard, insulating board, particlebound black board, paperboard, mill board, woodenboard, boardused for binding, game boards made of any materials paste board, | 15% |
| (ii) Curbon paper, stencil paper, cyclostylingpaper, water proof paper, PVC coated paper, coloured paper, ofall kinds, cigarette tissue paper, chromo coated paper, carlidgespaper, cello phone paper, wall paper, wall coverings, machinepaper, clean and tissue paper for any purpose, computer paper,zerox paper, duplicating paper, thermal paper, papers known bywhatever name and description except writing white papers. | 12% | |
| (iii) Ink of all kinds including lethographicprinting and duplicating ink, type-writing ribbons, stam pad, butexcluding writing ink. 12% | ||
| (iv) Geometrical and mathematical instrumentsand boxes, scientific equipments, pen-stand, pin-cushion, watersponges. | 10% | |
| 39. | Premeralds, rubies, real pearls and sapphires,synthetic or artificial precious stones, pearls artifical andcultured, other categories of stones including diamond, gold andgold ornaments, silver and silver ornaments. | 2% |
| 40. | Rubber products excepts condom including rubbersheets and elastic products. | 12% |
| 41. | Sewing machines, knitting machines and parts andaccessories thereof. | 12% |
| 42. | Soap of all varieties including toilet soaps,saving soap, medicated soap, soft soap, liquid soap, soap chipsor flakes, powdered soap, of any other description anddetergents. | 12% |
| 43. | Stainless steel products. | 14% |
| 44. | (i) Sanitary fittings, water supply materials,parts and accessories thereof. | 15% |
| (ii) Water filter, parts and accessoriesthereof. | 12% | |
| 45. | Hair oil : Explanation : Hair oil : shall meanany oil which is sold in packed containers to be used as hairoil, or any kind of oil which had been subjected to processingfor being used as hair oil. | 12% |
| 46. | Shaving set including safety razor and blades. | 10% |
| 47. | Toothpaste, tooth powder and other dentrifices,tooth brushes, mouth washes and deodorants. | 8% |
| 48. | Powerdered or condensed milk, whether skimmed ornot, whether mixed with any other substances or not, sold undervarious trade names and description, such as Milkmaid brandcondensed milk, Nestomalt, Nespray, Lactogen, Eleden, Horlicks,Malted Milk, Glaxo, Ostermilk and Gate Milk, Klim, Milo, Lemine,Anchor, Life-Guard, Moloy, Oak, Ovaltine or any other name ofdescription whatsoever and ghee, butter, cheese and cream,dietary supplements for veterinary use. | 8% |
| 49. | Food and drinks made of cereal etc. sold intinned, bottled, packed and sealed container having whatsoevertrade name, condiment, yeast, articles of food and drinks sold inpacked container powders for food drinks having cocoa orchocolate and malt as major ingredients, sold under various tradenames and descriptions such as Bournvita, Tono or any other nameor description whats over, tea, coffee, pickles, sauce, jam,jellies, fruit concentrates, fruit juice whether tinned packed orotherwise. | 8% |
| 50. | All varieties of lozenges, including any term oflozenges made or processed in pan or cooker, hard boiled sugarconfectionery toffee, caramels, chocolates, chocolate bar withbrand name (e.g. Cadbury's chocolates, Sathe's chocolate) andwithout brand names and gelatine product known as cough lozengesor jujubes and sweet gums such as chewing gums, hard boiled sugarcubes, honey sold in packed, bottled or sealed container, toffeeand candy whatsoever its brand name (e.g. palm candy, Halls,Hajmola, Swad etc), sweet sold in sealed container. | 8% |
| 51. | Ready made garments,hosiery goods, woolengarments including socks of all varieties and description[......] [[Omitted by The Tripura Sales Tax (Ninth Amendment) Act, 2000,w. e. f. 27.7.2000.]] | 6% |
| 52. | Biscuits and cakes of all kinds whether tinned,packed or otherwise, ice, ice-candy, ice-cream, ice-food, kulfiof whatsoever names and description, pastries. | 8% |
| 53. | Dry or preserved fruit, that is to say any fruitor edible part of fruit that has undergone full or partialdehydration or any other preserving process, including almond,khasta badam, pistachio, nut, chilgoza or neoza, apricot,alubukhra, cashew nut, walunt, fig, raism (locally known askismis, mona- cca ) and date (locally know as khajur, zehedi orsohera) but excluding any fruit which is oilseed as defined insection 14 of the Central Sales Tax Act, 1956 (Act 74 of 1956). | 12% |
| 54. | Electroplated nickel or silver or German silveror anodised goods. | 20% |
| 55. | Articles made of or inlaid with ivory. 20% | |
| 56. | (i) All machineries and spare parts thereof, allkinds of weighing machine, measuring tapes and sticks. | 10% |
| (ii) Pumpsets, sprayer and spare parts thereof. | 4% | |
| 57. | Polythene, plastic, celluloid, back lite andallied or similar goods and ropes of all varieties and itsproducts. | 8% |
| 58. | Ladies hand bags, purses, all type of bags madeof leather plastic, foam and similar other materials. | 10% |
| 59. | Articles such as trunk, suitcase and boxes usedfor any purpose whatsoever. | 10% |
| 60. | Asbestos sheets and asphalt sheets. | 10% |
| 61. | Petromax, stoves, cookers, lamps, lanterns,parts and accessories thereof. | 8% |
| 62. | Timber other than fire wood. | 10% |
| 63. | Locks, padlocks and keys. | 8% |
| 64. | Shoe polish, shoe cream and shoe brush. | 8% |
| 65. | (i) Dyes and chemicals including bleachingpowder, sulfur, ferric- alum, baking powder, caustic soda,bentonite powder, boric powder, custard powder, ammonia, foodcolour, and essence. | 10% |
| (ii) Insect-killer, remover or repellentproducts for non-agricultural use (e.g.- mosquito coil, mattablet, drop, oil, spray, Laxman Rekha, Goodnight mat, Hotline)by whatsoever names and description including machine andequipments for their applications. | 10% | |
| 66. | Torch light, bulb, parts and batteries thereof. | 8% |
| 67. | Pipes of all varieties including RCC spun pipeand fittings of pipes. | 15% |
| 68. | Spirituous medicinal preparations (under anypharma-copaedia) con-tainting more than 12 per cent by volume ofalcohol (but other than those which are declared by the StateGovernment by notification in the Official Gazette to be notcapable of causing intoxication) | 8% |
| 69. | Motor spirit (except diesel oil and internalcombuston oil other than petrol) | 20% |
| 70. | Lubricants. | 12% |
| [* [[Omitted '71' by The Tripura Sales Tax (Tenth Amendment) Act, 2001,w. e. f. 31.8.2001.]] | * | *] |
| 72. | Superior kerosene not ordinarily used asinternal combustion oil. | 5% |
| 73. | Petroleum coke, petroleum gas, natural gas,cooking gas, ovens and accessories thereof, oxygen gas, acetylenegas, gas welding rods, parts and accessories thereof, graphite,gas cylinder, ammonia gas, freon gas, fluorine gas. | 12% |
| 74. | All other products obtained as derivatives ofpetroleum and/or natural gas including naphthalene ball, cube andpowder, camphor, bitumen. | 8% |
| 75. | Aerated water, distilled water, mineral water orwater sold in bottles or sealed containers, non-alcoholic softdrink and cold drink, beverage. | 12% |
| 76. | (i) (a) Iron and steel, i.e. to say-pig iron andcast iron including (ingot moulds, bottom plates), iron scrap,cast iron scrap, runner scrap, steel scrap and iron skull scrap. | 4% |
| (b) Steel semis (ingots), slabs, blooms andbillets of all qualities, shale's and sizes. | 4% | |
| (c) Steel bars, tin bars, sheet bars, hoebarsand sleeper bars. | 4% | |
| (d) Steel bars (rounds rounds, rods, squares,flats, octagons and hexagons, plain and ribbed or twisted, incoil form as well as straight lengths) ; | 4% | |
| (e) Steel structure ls (angles, joists,channels, tees, sheet piling sections, Z sections or by any otherrolled sections) ; | 4% | |
| (f) Sheets, hoops, strips and skelp both blackand galvanised, hot and cold rolled, plain and corrugated, in allqualities in straight lengths and in coil forms, as rolled and inrivetted conditions ; | 4% | |
| (g) Plates both plain and chequered in allqualities ; | 4% | |
| (h) Discs, rings, forgings and steel castings ; | 4% | |
| (i) Tool, alloy and special steel of any of theabover categories ; | 4% | |
| (j) Steel melting scrap in all form includingsteel, skull, turnings and bornings; | 4% | |
| (k) Steel tubes, both welded and scamless, ofall diameters and length, including tube fittings ; | 4% | |
| (l) Tin-paltes, both hot dipped and eledctrolyicand tin-free plates ; | 4% | |
| (m) Fish plates bars, bearing plate bars,crossing sleeper and pressed steel sleepers, rails-heavy andlight crane-rails ; | 4% | |
| (n) Wheels tyres, axles and wheeles sets ; | 4% | |
| (o) Wire rods and wires-rolled, drawn,galvanized, aluminised, tinned or coated such as by copper ; | 4% | |
| (p) Defectives, rejects, cuttings or end piecesof any of the above categories; | 4% | |
| (ii) Hardwares, iron nettings including expandedmetal, grills, tools and implements ; | 8% | |
| 77. | Coal, coke, and coal gas. | 4% |
| 78. | Crude oil | 8% |
| 79. | Cardamom, cinnamon, clove, cumin seed locallyknown as Jeera and all spices sold in tinned, packed, bottled andin sealed containers. | 12% |
| 80. | Umbrella and component parts and accessoriesthereof. | 8% |
| 81. | Tarpaulin, rain coat, products of water proofcloths, rexine and PVC Cloths and its products, canvas products,holdall. | 12% |
| 82. | Acid | 8% |
| 83. | Playing cards, greeting cards, invitation cardand visitors card (both blank and printed), humour card, picturecard, picture posts card. | 12% |
| 84. | Lottery tickets. | 10% |
| 85. | All spectacles, frame and parts of spectacles,sun-glass, goggles, contact lenses including kits thereof. | 12% |
| 86. | Betel Nut locally known as supari, Scentedsupari, jarda, katha, pan masalla by whatever name called. | 8% |
| 87. | Toys costing above Rs. 50/- (excluding toys madeof clay). | 8% |
| 88. | Fire fighting equipments and devices includingfire guard and equipments. | 12% |
| 89. | VCP, video cassette recorder, video cassette,tapes and parts and accessories thereof, tape deck, audiocassettes, audio cassette recorder, player, changer, producer,video game equipments and articles | 15% |
| 90. | Noodles, vermicelli, spaghetti and soyabeanproducts, cornflakes, laggagne, potato chips sold in packed form. | 8% |
| 91. | Soft drink powder, tablets, crystals orconcentrate in liquid form which non alcoholic beverages areprepared. | 12% |
| 92. | Computer, computer games, component parts andaccessories thereof and computer consumables, computer software'sincluding peripheral wquipments (e.g.- u.p.s. system etc. | 4% |
| 93. | Liquor (both India made foreign liquor andcountry liquor) | 20% |