APGST Schedules

First Schedule Second Schedule Third Schedule Fourth Schedule Fifth Schedule Sixth Schedule Seventh Schedule

First Schedule

Goods in respect of which single point tax is leviable under Section 5
(As amended upto date)

Entry No.	Description of goods	Point of levy	Rate of Tax	Effective From
(1)	(2)	(3)	(4)	(5)
1	Motor vehicles, including motor cars, motor taxi-cabs, motor cycles and motor cycle combinations, motor scooters, motorettes, motor omnibuses, motor vans, motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others (on the turnover relating to bodies), component parts of motor parts of motor vehicles, all varieties of trailers, by whatever name known, and articles (excluding batteries) adapted for use generally as parts and accessories of motor vehicles and trailers, including seat covers (1001)	At the point of first sale in the State	16.00
2	Refrigerators, air-conditioning plants, water coolers, room coolers and parts and accessories thereof, including refrigeration materials like polystyrene foam. (1002)	At the point of first sale in the State	16.00
3	Wireless reception instruments and apparatus, radios, radio gramaphones, (…) electrical valves, accumulators, amplifiers and loud speakers and spare parts and accessories thereof. (1003)	At the point of first sale in the State	16.00
4	Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment, lenses, films and parts and accessories required for use therewith. (1004)	At the point of first sale in the State	16.00
5	See foot note
6	See foot note
7	See foot note
8	All arms including rifles, revolvers and pistols and ammunition for the same. (1008)	At the point of first sale in the State	16.00
9	Cigarette cases and lighters. (1009)	At the point of first sale in the State	16.00
10	Tape recorders, dictaphones and other sound recording apparatus and spare parts thereof including magnetic tapes and other materials used for recording sound whether encased in a casette or otherwise and also pre-recorded tape cassettes. (1010)	At the point of first sale in the State	16.00
11	Sound transmitting equipment including telephones and loud-speakers and spare parts thereof (1011)	At the point of first sale in the State	16.00
12	Typewriters, tabulating machines, calculating machines, tele-printers and teleprinting machines, duplicating machines and parts and accessories thereof, including typewriting ribbon (1012)	At the point of first sale in the State	16.00
13	Binoculars, telescopes, and opera glasses and parts thereof (1013)	At the point of first sale in the State	16.00
14	Gramophones and component parts thereof and records (including gramophone records and gramophone needles). (1014)	At the point of first sale in the State	16.00
15	Tyres and tubes and accessories used therewith made of rubber material other than those specifically mentioned elsewhere. (1015)	At the point of first sale in the State	16.00
16	See foot note
17	Cycles, their accessories and parts including tyres and tubes and accessories used therewith made of rubber or other material (1017)	At the point of first sale in the State	10.00
18	Cement (a) Where the sale price of cement includes the value of packing material (b) Where the packing material and cement are sold separately and or the sale price of cement does not include the value of packing material (1018)	At the point of first sale in the State At the point of first sale in the State	16.00 20.00
19	Packing material that is to say (i) Bottles of all types whether made of glass, plastic or any fibre or any other material (a) when sold without contents (b) when sold containing contents (ii) HDPE Woven Sacks High density polythelene polypropylene (HDPE/PP) woven sacks, polythene bags and plastic bags (HDPE/PP woven fabrics) (a) when sold without contents (b) when sold containing contents (iii) Gunnies (a) when sold without contents (b) when sold containing contents (iv) All types of containers not mentioned above (a) when sold without contents (b) when sold containing contents	At the point of first sale in the State	4.00 The rate at which the content is liable to tax 4.00 The rate at which the content is liable to tax 4.00The rate at which the content is liable to tax 4.00The rate at which the content is liable to tax
20	Bullion and specie. (1020)	At the point of first sale in the State	4.00
21	Articles and jewellery made of bullion or specie or both excluding precious stones (1021)	At the point of first sale in the State	4.00
22	Cotton yarn waste (1022)	At the point of first sale in the State	9.00
23	Chemical fertilizers and bone meal (including mixtures or nutrient elements such as iron, zinc, copper and biological derivatives such as enzymes, co-enzymes and auxines) (1023)		4.00
24	See foot note	At the point of first sale in the State	4.00
24-A	Vegetable oils,(non refined) including ground nut oil, (... ) gingelly oil, safflower oil, sun flower oil, soya been oil, mustard oil, kusum oil, tobacco seed oil, castor oil, washed cotton seed oil other than rice bran oil and coconut oil (1204)	At the point of first sale in the State	4.00
24-B	Vegetable oils (refined) (1205)	At the point of first sale in the State	4.00
24-C	Rice bran oil (1206)	At the point of first sale in the State	4.00
24-D	Coconut Oil (1207)	At the point of first sale in the State	10.00
24-E	Palm oil (including RBD Palmoleine oil)	At the point of first sale in the State	4.00
24-F	Sledge Oil, Acid Oil and Fatty Acid	At the point of first sale in the State	8.00
25	See foot note
26	See foot note
27	Narcotics	At the point of first sale in the State	20.00
28	Oil cakes (1028)	At the point of first sale in the State	4.00
29	De-oiled cakes (1029)	At the point of first sale in the State	4.00
30	Kolsite (1030)	At the point of first sale in the State	8.00
31	Kerosene (1031)	At the point of first sale in the State	8.00
32	Bricks, tiles, cement flooring stones (…) and granite stones including boulders (…) (1032)	At the point of first sale in the State	9.00
33	Coffee including coffee seeds, roasted seeds and coffee powder excluding blended coffee powder (1033)	At the point of first sale in the State	10.00
34	Chicory (1034)	At the point of first sale in the State	10.00
34-A	Blended or French coffee (on the turnover relating to components thereof, namely, coffee and chicory which have not already met tax under this Act) (1146)	At the point of first sale in the State	10.00
35	Crockery and cutlery (1035)	At the point of first sale in the State	12.00
36	Cosmetics and toilet preparations whether medicated or otherwise including scents, perfumes, face powders, talcom powders, hair-tonics, hair-oils other than coconut oil, hair lotions, hairdyes, hair creams, shampoo in any form, all kinds of face and body creams and snows, pomades, depliatories, tooth-powder, tooth-paste, tooth-brushes and shaving creams, After shave lotions, personal deodorants or sprays, room deodorisers or freshners (1036)	At the point of first sale in the State	12.00
37	Drugs and medicines, whether patent or proprietory, as defined in Section 3 of the Drugs & Cosmetics Act, 1940 (Central Act 23 of 1940), but not including (a) goods covered, described or specified in any other entry in this Schedule (b) medicated goods (c) products capable of being used as cosmetics and toilet preparations including tooth-paste, tooth-powders, cosmetics, toilet articles and soaps (d) Mosquito repellants in any form (1037)	At the point of first sale in the State	10.00
38	Electronic systems, instruments, apparatus, appliances including electronic cash registering, indexing, card-punching, franking and addressing machines, (...) one-record units, oscillo-scopes and other electronic equipment and material and parts and accessories thereof (1038)	At the point of first sale in the State	16.00
38-A	Computers, personal, mini, main frames & laptops of analog and digital varieties including Automatic Teller Machines, their hardware and peripherals like modem, keyboard, monitor, mouse, CPU, floppies of all sizes, cartridge tape drives, CDROM drives, DAT drives, hard disks, printers of dot matrix, ink jet and laser, line, line-matrix, Scanners, multi-media kits, plotters, Computer consumables including DAT tips, printer ribbons, printer cartridges and cartridge tapes and computer cleaning kits and their parts and accessories	At the point of first sale in the State	8.00
38-B	Televesion sets , Video Casette Recorders and Players, music systems, audio and video CD players, DVD players, including speakers, mikes, amplifiers, digital analysers, graphic equalizers, car radios, indoor & outdoor TV and radio antennas including dish antennas and car antennas, TV signals receiving boosters, TV and video cameras, projectors of all kinds, projection screens their accessories and parts thereof	At the point of first sale in the State	12.00
38-C	Electronic toys and electronic articles used for playing games	At the point of first sale in the State	12.00
38-D	All other electronic goods other than those specified elsewhere	At the point of first sale in the State	8.00
39	Engine oils, lubricating oils, greases and brake fluids (1039)	At the point of first sale in the State	16.00
40	Fireworks including coloured matches (1040)	At the point of first sale in the State	16.00
41	See foot note
42	Hydrogenated Oils (1042)	At the point of first sale in the State	10.00
43	Marble and marble articles (1043)	At the point of first sale in the State	16.00
44	Milk foods and powders such as Horlicks, Viva and the like. condensed milk, baby milk and baby foods (1044)	At the point of first sale in the State	8.00
44-A	All other food-stuffs or products, whether used as such or after mixing them with any other food-stuff or beverage when sold in sealed or tinned containers such as Bournvita, Ovaltine, Ragimalt, Boost and the like. (1147)	At the point of first sale in the State	10.00
45	See foot note
46	Playing cards (1046)	At the point of first sale in the State	16.00
47	Sewing machines and embroidering machines and parts and accessories thereof (1047)	At the point of first sale in the State	10.00
48	All kinds of Soaps, soap flakes and soap powders, detergent powders and liquids, including metal polishing bars, powders and liquids. (1048)	At the point of first sale in the State	12.00
49	Tea (1049)	At the point of first sale in the State	10.00
50	Bull dozers, tractors and parts and accessories thereof including trailers and parts and accessories of tractor trailers and tyres and tubes made of rubber or other material (1050)	At the point of first sale in the State	12.00
51	See foot note
52	(X-ray apparatus, films, plates and other equipment required for use therewith and accessories and spare parts thereof.) (1052)	At the point of first sale in the State	10.00
53	See foot note
54	See foot note
55	Molasses (1055)	At the point of first sale in the State	50.00
56	Power alcohol, ethyl alcohol, rectified spirit, denatured spirit (1056)	At the point of first sale in the State	20.00
57	See foot note
58	Bran and husk of rice (1058)	At the point of first sale in the State	4.00
59	De-oiled bran of rice (1059)	At the point of first sale in the State	8.00
60	Maida, Atta, Ravva and Wheat Bran (1060)	At the point of first sale in the State	4.00
61	Raw wool, goats' and sheep's hair and similar fibrous growth on bodies of animals (1061)	At the point of first sale in the State	8.00
62	Bones and horns of animals (1062)	At the point of first sale in the State	8.00
63	See foot note
64	Firewood (1064)	At the point of first sale in the State	8.00
65	Charcoal (1065)	At the point of first sale in the State	8.00
66	See foot note
67	Hessain cloth and Jute twine (1067)	At the point of first sale in the State	9.00
68	Chunni of pulses (1068)	At the point of first sale in the State	8.00
69	Cotton waste (1069)	At the point of first sale in the State	9.00
70	Aviation turbine fuel (1070)	At the point of first sale in the State	30.55
71	Aviation motor spirit other than turbine fuel (1071)	At the point of first sale in the State	30.55
72	Petrol other than aviation motor spirit (1072)	At the point of first sale in the State	30.55
73	Diesel oil (1073)	At the point of first sale in the State	19.33
74	Motor spirit not falling under items 70, 71, 72 and 73. (1074)	At the point of first sale in the State	30.55
75	Bamboos. (1075)	At the point of first sale in the State	9.00
76	Artificial silk yarn. (1076)	At the point of first sale in the State	8.00
77	See foot note
78	Pesticides, insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof (1078)	At the point of first sale in the State	5.00
78-A	Pesticides concentrate or technical grade pesticides used by any registered manufacturer in the State for manufacture of formulated pesticides (1208)	At the point of first sale in the State	4.00
79	Pure silk cloth (1079)	At the point of Last Sale	12.00
80	Poultry feed and cattle feed (1080)	At the point of first sale in the State	4.00
80-A	Feed supplements, nutrients, mineral mixture, vitamins, medicines and any other category of feed supplements which are used in poultry feed, fish feed, prawn feed and feed for livestock (1209)	At the point of first sale in the State	9.00
80-B	Fish feed and prawn feed and feed for livestock other than cattle (1210)	At the point of first sale in the State	4.00
81	See foot note
82	Lifts, electrical or hydraulic (1082)	At the point of first sale in the State	16.00
83	All kinds of machinery propelled or operated by (i) Electricity, (ii) Diesel, (iii) Petrol, (iv) Furnace oils, (v) Kerosene, (vi) Coal including charcoal, or (vii) any other fuel or power, including spare parts and accessories of such machinery (other than those specifically mentioned elsewhere) (1083)	At the point of first sale in the State	10.00
83-A	Machine tools including grinding wheels (1198)	At the point of first sale in the State	10.00
83-B	Mounted Rigs and parts and accessories thereof inlcuding hammers, bits, drill rods, tungstan carbide buttons, air compressors and chassis on which such rigs are mounted (1202)	At the point of first sale in the State	10.00
84	Aeroplanes, rail coaches and parts thereof (1084)	At the point of first sale in the State	16.00
85	Gold thread (Zari) (1085)	At the point of first sale in the State	8.00
86	Newsprint (1086)	At the point of first sale in the State	8.00
87	See foot note
88	See foot note
89	Furs and articles thereof (1089)	At the point of first sale in the State	16.00
90	Leather goods other than foot-wear (1090)	At the point of first sale in the State	12.00
90-A	Sports goods including goods used for indoor or outdoor games or atheletics including stop watches (...), rings, bladders, ball covers, carrom strikers, kitbags, medals, cups, trophies and parts and accessories thereof whatever be the material they are made of (1153	At the point of first sale in the State	10.00
91	Cement sheets, asbestos sheets (1091)	At the point of first sale in the State	15.00
91-A	Red Mud plastic roofings (1199)	At the point of first sale in the State	15.00
91-B	Light roofing Asphaltic corrugated sheets (1200)	At the point of first sale in the State	15.00
92	Mosaic tiles and chips, ceramic and glazed floor and wall tiles and joining powder and situ mixtures (1092)	At the point of first sale in the State	8.00
92-A	Ordinary polished stones including napa slabs (1154)	At the point of first sale in the State	16.00
92-B	Polished granite stones and tiles	At the point of first sale in the State	12.00
93	Gun powder (1093)	At the point of first sale in the State	8.00
94	Vaccum flasks including refills casseroles and hot packs (1094)	At the point of first sale in the State	12.00
95	Handlooms, parts and accessories (1095)	At the point of first sale in the State	4.00
96	Arecanut (1096)	At the point of first sale in the State	9.00
97	Pepper (1097)	At the point of first sale in the State	8.00
98	Mineral oil including furnace oil (excluding lubricating oil) (1098)	At the point of first sale in the State	12.00
99	Mercury (1099)	At the point of first sale in the State	10.00
100	Folding umbrellas, garden umbrellas and parts (1100)	At the point of first sale in the State	12.00
101	See foot note
102	See foot note
102-A	See foot note
103	Naphtha (1103)	At the point of first sale in the State	16.00
104	Naphtha (1103)
105	See foot note
106	Razor and razor blades (including shaving kits and items thereof) (1106)	At the point of first sale in the State	12.00
107	Spectacles, goggles, glasses, lenses and frames (1107)	At the point of first sale in the State	12.00
108	See foot note
109	Ice. (1109)	At the point of first sale in the State	10.00
110	Ice-cream, kulfi (1110)	At the point of first sale in the State	10.00
111	Pile carpets(1111)	At the point of first sale in the State	16.00
112	Dry Fruits (1112)	At the point of first sale in the State	12.00
113	See foot note
114	See foot note
115	Stoves, including pressure stoves, gas ovens, blow lamps and parts and accessories thereof (1115)	At the point of first sale in the State	12.00
116	Pressure lamps, such as petromax lights and parts and accessories thereof (1116)	At the point of first sale in the State	12.00
117	Chocolates, toffees, Biscuits and other confectionery sold under a registered brand name or trade mark (1117)	At the point of first sale in the State	16.00
117-A	Cakes, pastries and biscuits sold without a brand name	At the point of first sale in the State	8.00
118	Industrial gases other than petroleum gases and gases specified elsewhere in the schedules	At the point of first sale in the State	12.00
119	Sandalwood, sandalwood oil and articles of ivory and sandalwood (1119)	At the point of first sale in the State	12.00
120	Musical instruments other than those specified elsewhere (1120)	At the point of first sale in the State	12.00
121	Tinned, canned or preserved food in sealed containers (1121)	At the point of first sale in the State	15.00
122	Camphor (1122)	At the point of first sale in the State	15.00
123	See foot note
124	Saccharine (1124)	At the point of first sale in the State	10.00
125	Pressure cookers (including pressure pans with or without lid and non-stick kitchenware) (1125)	At the point of first sale in the State	12.00
126	Electric motors, oil engines, monoblock pumpsets, pumps, hand pumps and parts and accessories thereof (1126)	At the point of first sale in the State	12.00
127	Raw silk (1127)	At the point of first sale in the State	10.00
128	See foot notes
129	Articles of cooked or baked food excluding bread (1129)	At the point of first sale in the State	8.00
129-A	Articles of processed food (other than those specifically mentioned elsewhere) prepared wholly or mainly from flour of gram, cereals, pulses or oil seeds (1156)	At the point of first sale in the State	10.00
129-B	Semiya, vermicilli and all types of noodles (1201)	At the point of first sale in the State	8.00
130	Pulses other than those falling under items 14 and 15 of the Third Schedule (1130)	At the point of first sale in the State	8.00
131	See foot note
132	Photographs (1132)	At the point of first sale in the State	8.00
133	Tricycles, perambulators and parts (1133)	At the point of first sale in the State	10.00
134	Cycle Rickshaws, their parts including tyres and tubes (1134)	At the point of first sale in the State	10.00
135	Precious stones, that is to say diamonds, emeralds, rubies, real pearls and sapphires (1136)	At the point of first sale in the State	12.00
136	Precious stones, that is to say diamonds, emeralds, rubies, real pearls and sapphires (1136)	At the point of first sale in the State	12.00
137	Electrical storage batteries and parts thereof, including containers, covers and plates (1137)	At the point of first sale in the State	16.00
138	Spark plugs, whether used in motor vehicles or electrical motors or other machinery (1138)	At the point of first sale in the State	16.00
139	Rolling bearings, that is to say, ball or roller bearings of all kinds (1139)	At the point of first sale in the State	15.00
140	See foot note
141	All kinds of welding electrodes and welding rods (1141)	At the point of first sale in the State	12.00
142	Caustic Soda (1142)	At the point of first sale in the State	12.00
143	See foot note
144	Ravva obtained from rice or maize (1144)	At the point of first sale in the State	8.00
145	See foot note
146	Jewellery gold coated or gold covered (1149)	At the point of first sale in the State	4.00
147	Parched and fried bengal-gram or dhall and brokens and flour of gram or dhalls (1150)	At the point of first sale in the State	4.00
148	Sodium hydrosulphate (1151)	At the point of first sale in the State	15.00
149	Sewing thread of all kinds (1152)	At the point of first sale in the State	9.00
150	Aluminium, brass, copper, and bronze and articles made therefrom but excluding utensils and kitchenware (1157)	At the point of first sale in the State	8.00
151	Washing blue or ultra marine blue (1158)	At the point of first sale in the State	12.00
152	Dry batteries or cells and parts and accessories thereof (1159)	At the point of first sale in the State	16.00
153	Paddy and rice products such as murmuralu, pelalu and atukulu (1160)	At the point of first sale in the State	8.00
154	Butter and ghee when sold by any organization registered under the Companies Act, 1956 or the Telangana Co-operative Societies Act, 1964 (or the Co-operative Societies Act of any other State or Union Territory) (1161)	At the point of first sale in the State	10.00
155	Millets (including de-husked millets) other than those falling under items 17, 18, 19 and 20 of the Third Schedule (1162)	At the point of first sale in the State	4.00
156	Varigalu or Variga rice or Korralu or Korra rice (1163)	At the point of first sale in the State	4.00
157	See foot note
158	Betelnut powder (1165)	At the point of first sale in the State	8.00
159	Pickels when sold in sealed or capsuled or corked bottles, jars, tins or other containers (1166)	At the point of first sale in the State	10.00
160	Sanitary towels, sanitary napkins and beltless napkins and tampons (1167)	At the point of first sale in the State	15.00
161	Polyster Viscose Yarn,(Acrylic yarn) (1168)	At the point of first sale in the State	8.00
162	Cheese (1169)	At the point of first sale in the State	10.00
163	See foot note
164	Sugar-candy (1171)	At the point of first sale in the State	10.00
165	Blended cotton yarn with non-cellulosic fibre content not exceeding 16 2/3 % by weight to that of cotton yarn ( i.e., cotton/viscose or cotton/polysonic) (1172)	At the point of first sale in the State	8.00
166	Coir products (other than rubberized coir products included in item 7 in the sixth schedule) (1173)	At the point of first sale in the State	9.00
167	Sago, Tapioca, Tippy, Tapioca Slurry, Liquid glucose, Starch, Destrin and other modified starches obtained from Tapioca (1174)	At the point of first sale in the State	9.00
168	Safety matches (1175)	At the point of first sale in the State	9.00
169	Cashewnut kernel (1176)	At the point of first sale in the State	10.00
170	Tamarind when obtained from outside the State (1177)	At the point of first sale in the State	4.00
170-A	Coriander when obtained from outside the State	At the point of first sale in the State	4.00
171	Tamarind seed when obtained from outside the State (1178)	At the point of first sale in the State	9.00
172	Lead, Nickel, Zinc, Magnesium and Tin (1179)	At the point of first sale in the State	8.00
173	Agarbathi (1180)	At the point of first sale in the State	10.00
174	See foot note
175	Asphalt (1182)	At the point of first sale in the State	16.00
176	Slackwax, Paraffin wax, match wax and M.C. Wax (1183)	At the point of first sale in the State	16.00
177	Methonal mixture (1184)	At the point of first sale in the State	16.00
178	Petroleum jelly and petroleum coke (1185)	At the point of first sale in the State	16.00
179	Waterjel products (1186)	At the point of first sale in the State	9.00
180	See foot note
181	Voltage stabilisers and Voltage regulators (1187)	At the point of first sale in the State	16.00
182	Spices that is to say jeera, menthi, cloves, cinamon, shah jeera, cardamom, (…) ginger, somph, nakesar, (kabab chini), bhojwar phool, tej patta, poppy seeds, nutmeg and japatri (1188)	At the point of first sale in the State	9.00
183	Garlic (vellulli) (1189)	At the point of first sale in the State	9.00
184	Katha (kasu) (1190)	At the point of first sale in the State	9.00
185	Facor Bhusakti (1191)	At the point of first sale in the State	10.00
186	Plastics that is to say: 1. Polymers of ethylene in primary form - polyethylene 2. Polymers of propylene or other plefins in primary forms - polypropylene, polyisobutylene 3. Polymers of styrene in primary forms - polystyrene, styrene-acrylonitile (SAN) Cepolymers, Acrylonitrile butadiemestyrene (ABS), terpolymers 4. Polymers of vinyl chloride or other halogenated olefins, in primary form - polyvinyl chloride, polycetrafluoroethylenes 5. Polymers of vinyl acetate or of other vinyl esters in primary forms, other vinyl polymers in primary forms - polyvinyl alcohols 6. Acrylic polymers in primary forms - polymetheryl mathycrylate 7. Polyacetals, other polyethers and epoxide resine, in primary forms, polycardonates alkyd resins, polyellylesters and other polyesters in primary form - polyethylene terephthalate, diallylphthalate resins, polybutyl terephthalate 8. Polyamides in primary forms 9. Amino-resins, polyphenylene exide, phonelic resins and polyurethanes in primary forms 10. Silicenes in primary form 11. Petroleum resins, coumarone indene resins polyterpenes, polysulphides, polysulphones in primary forms 12. Cellulose and its chemical derivatives in primary forms, cellulose acetates, Cellulose nitrates, Cellulose others, Cellulose anthate 13. Natural polymers (for eg., aliginic acid) and modified natural polymers (for eg., hardened proteins, chemical derivatives of natural rubber) in primary forms - Dextran 14. Ion-exchangers based on polymers of heading Nos. 1 to 13 above in primary forms and includes waste, perings and scrap of plastics	At the point of first sale in the State	8.00
187	Articles of plastic excluding HDPE woven sacks and laminated sheets including 1. Monofilament rods, sticks and profile shapes of plastics 2. Tubes, pipes and hoses, fittings therefor for eg., joints, elbows, flanges of plastics 3. Floor coverings of plastics, whether or not self-adhesive in rolls or in the form of tiles -- wall or ceiling covering of plastics 4. Plates, Blocks, sheets excluding laminated sheets, film foil, tape, strip and other flat shapes 5. (...)	At the point of first sale in the State	12.00
188	See foot note
189	Glass fibre (1195)	At the point of first sale in the State	8.00
190	Tractor drawn implements (1196)	At the point of first sale in the State	8.00
191	Adhesives, adhesive tape, salofin tape, glue (Araldite or any other adhesive by whatever trade name known or called) (1197)	At the point of first sale in the State	15.00
192	Lottery tickets (1203)	At the point of first sale in the State	15.00
193	All kinds of Residual Petroleum Products other than those mentioned elsewhere, but including Special boiling spirit, Shell mineral Turpentine Oil, Industrial Chemicals, LSHS and Aromex (1211)	At the point of first sale in the State	16.00
194	Pan masala including gutka sold in sealed containers or pouches or any other type of packages (1212)	At the point of first sale in the State	50.00
195	Casurina poles, Eucalyptus logs and cut sizes thereof (1213)	At the point of first sale in the State	10.00
196	Beedi Leaves (1214)	(i) When sold by Forest Development Corporation of Telangana at the point of sale by that Corpn. (ii) When sold by Forest Dept. of Andhra Pradesh at the point of sale (iii) in all other cases at the point of purchase by first dealer in the State.	9.00
197	Goods of incorporeal or intangible character including patents and trade marks (1215)	At the point of first sale in the State	8.00
198	All kinds of flakes made of maize or wheat or rice or other cereals (1216)	At the point of first sale in the State	10.00
199	Blankets and Travelling Rugs (1217)	At the point of first sale in the State	4.00
200	Curtains (including drapes), interior blinds, bed valances and textile furnishing material (1218)	At the point of first sale in the State	4.00
201.	Prawn seeds including prawn seeds- PL 20, other than those mentioned in item 19 of second schedule. (1219)	At the point of first sale in the State	¹³⁷10 -do-	1.8.1996
¹³⁸202.	All liquors bottled and packed as per the provisions of the Excise Act but excluding toddy and arrack	At the point of first sale in the State	70 -do-	25.2.1998
¹³⁹203.	Mosquito repellants and devices of all kinds including electronic repellant devices, refills, mats, coils and accessories thereof	At the point of first sale in the State	8 -do-	1.1.2000
204.	Dressed chicken	At the point of first sale in the State	4 -do-	1.1.2000
205.	Cigarettes and cigars imported into India from foreign countries.	At the point of first sale in the State	12 -do-	1.1.2000
206.	Ferro-alloys including ferro-silicon, silico-manganese, H.C. Ferro-Chrome	At the point of first sale in the State	8 -do-	1.1.2000
207.	Processed salt sold under a brand name sold in sealed containers, packets, pouches etc.	At the point of first sale in the State	4 -do-	1.1.2000
208.	All surgical goods including appliances and apparatus whether made of plastic or rubber including gloves, apparels, caps, adhesive plaster, dressing, gypsona, plaster of paris and bandages, velcro pop bandages, surgical cotton, IV needles, butterfly needles, urosacks, diagnostic kits, elastic crepe bandages, gauze, lint and similar articles impregnated or coated with pharmaceutical substances put up in forms or packings.	At the point of first sale in the State	8 -do-	1.1.2000
209.	Utensils and kitchenware made of stainless steel, aluminium, brass, copper but excluding those mentioned elsewhere	At the point of first sale in the State	4 -do-	1.1.2000
210.	141[Maize products including liquid glucose, maize gluten ,maize gem,maize husk, sorbitrol and modified starch]	At the point of first sale in the State	4 -do-	1.1.2000
211.	Barytes	At the point of first sale in the State	8 -do-	1.1.2000
212.	Lime	At the point of first sale in the State	8 -do-	1.1.2000
213.	Explosives	At the point of first sale in the State	8 -do-	1.1.2000
214.	Industrial filters	At the point of first sale in the State	8 -do-	1.1.2000
215.	Hydrogen peroxide	At the point of first sale in the State	8 -do-	1.1.2000
216.	Magnets	At the point of first sale in the State	8 -do-	1.1.2000
217.	Pulp	At the point of first sale in the State	8 -do-	1.1.2000
218.	RCC Sleepers	At the point of first sale in the State	8 -do-	1.1.2000
219.	Refractory bricks & tiles	At the point of first sale in the State	8 -do-	1.1.2000
220.	Silicon carbide	At the point of first sale in the State	8 -do-	1.1.2000
221.	Sulphur	At the point of first sale in the State	8 -do-	1.1.2000
222.	Water Chemicals	At the point of first sale in the State	8 -do-	1.1.2000
223.	Bread	At the point of first sale in the State	4 -do-	1.1.2000
224.	Synthetic Gems	At the point of first sale in the State	12 -do-	1.1.2000
225.	Stationery articles including exercise note books, office stationery like writing pads, clips, files, pins, staplers, account ledgers and pens and pencils.	At the point of first sale in the State	8 -do-	1.1.2000
226.	Agricultural implements whether hand operated, animal drawn or power operated including post harvesting instruments and hand tools, sprayers and dusters (and parts and accessories thereof).	At the point of first sale in the State	4 -do-	1.1.2000
227.	Modern agricultural implements and machines like drip irrigation systems, sprinkler irrigation systems, power tillers, seed drill, fertilizer drills and harvesters and parts and accessories thereof.	At the point of first sale in the State	4 -do-	1.1.2000
228.	Renewable energy devices and equipment such as solar, wind and biomass devices including solar photo-voltaic cells and parts and accessories thereof.	At the point of first sale in the State	4 -do-	1.1.2000
¹⁴⁶229.	Groundnut Husk	At the point of first sale in the State	4 -do-	6.10.2000
¹⁴⁷230.	Stone chips and sand	At the point of first sale in the State	8 -do-	15.11.2000

Explanations :

1)Explanation I: The expression 'bullion' in items 20 and 21 means pure gold or silver and includes gold or silver mixed with copper, lead or any other kind of base metal.

2)Explanation II: Omitted w.e.f. 8.7.1983.

3)Explanation III: For the purpose of items 31, 39, 70 to 74, 98, 118 and 193 a sale by one oil company to another oil company shall not be deemed to be first sale in the State. Accordingly any sale by one oil company to any other person (not being an oil company) shall be deemed to be the first sale in the State.
Note: The expression 'oil company' in this explanation means:
a) Hindustan Petroleum Corporation Limited
b) Indian Oil Corporation Limited
c) Bharat Petroleum Company Limited
d) Indo-Burma Petroleum Company Limited; and
e) Such other oil company as the Government may, from time to time, by notification in the Gazette specify in this behalf.

4)Explanation IV: Omitted w.e.f 1.7.1985.

5)Explanation V: For purposes of items 63, 64 and 75, in the case of firewood and bamboos purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the State Government and sold by such contractors, the sale by such contractors of such firewood or bamboos in any form or size shall be deemed to be first sale.

6)Explanation VI: Omitted w.e.f. 1.7.1985.

7)Explanation VII: For the purpose of item 79, `Silk cloth` means all varieties of cloth manufactured either wholly or partly from silk and includes embroidery in the piece, in strips or in motifs but does not include any cloth which is subject to levy of duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957)

8)Explanation VIII: The pulses referred to in item 130, whether whole or separated and whether with or without husk, shall be treated as single commodity for the purpose of levy of tax under this Act.)

9)Explanation IX: For the purpose of item 202, when any distillery or brewery or any dealer sells liquor to the Andhra Pradesh Beverages Corporation Limited, sales by the Telangana Beverages Corporation Limited shall be deemed to be the first sale.)

Second Schedule

Goods in respect of which single point tax is leviable under Section 5
(As amended upto date)

Entry No.	Description of goods	Point of levy	Rate of Tax
(1)	(2)	(3)	(4)
1	Manganese including manganese ore and ferro-manganese (2001)	At the point of purchase by the last dealer who buys in the State
2	Iron Ore (2002)	At the point of purchase by the last dealer who buys in the State
3	Turmeric (2003)	At the point of first purchase in the State.
4	Butter and ghee other than that purchased from any organization registered under the Companies Act, 1956 or the A.P Co-operative Societies Act, 1964 including Co-operative Societies Act of any other State or Union Territory (2005)	At the point of purchase by the last dealer who buys in the State
5	Mica (2006)	At the point of purchase by the last dealer who buys in the State
6	Palmyrah Fibre and Stalks (2007)	At the point of purchase by the last dealer who buys in the State
7	Coriander when purchased within the State (2009)	At the point of first purchase in the State.
8	Coconuts other than those falling under item 5 of the Third Schedule (2010)	At the point of last purchase in the State
9	Cashewnut (with shell) (2012)	At the point of first purchase in the State
10	Wattle bark and other barks (2013)	At the point of purchase by the last dealer who buys in the State
11	Tamarind when purchased within the State (2014)	At the point of first purchase in the State.
12	Tamarind seed when purchased within the State (2015)	At the point of first purchase in the State.
13	Chillies (2016)	At the point of first purchase in the State.
14	Pippalamodi or Pippalanalaka (2017)	At the point of first purchase in the State.
15	Prawns other than prawn seed mentioned in First Schedule, lobsters, frogs and frog legs (2019)	At the point of first purchase in the State.
16	Tapioca (2020)	At the point of last purchase in the State
17	Azwan (Vamu) (2021)	At the point of first purchase in the State.

Third Schedule

Declared goods in respect of which a single point tax only is leviable under Section 6.
(As amended upto date)

Entry No.	Description of goods	Point of levy	Rate of Tax
(1)	(2)	(3)	(4)
1	Coal including coke in all its forms, but excluding charcoal: (3001) Provided that during the period commencing on the 23rd day of February, 1967 and ending with the 1st day of April, 1973, this clause shall have effect subject to the modification that the words "but excluding charcoal" shall be omitted	At the point of first sale in the State	4
2	Iron and Steel, that is to say:- (i) Pig iron,(sponge iron) and cast iron including ingot moulds, and bottom plates; (ii) Steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes; (iii) Skelp bars, tin bars, sheets, bars, hoe-bars and sleeper bars; (iv) Steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight length); (v) Steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections); (vi) Sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled, plain and corrugated in all qualities in straight lengths and in coil form as rolled and in revitted condition; (vii) Plates, both plain and chequered in all qualities; (viii) Discs, rings, forgings and steel castings; (ix) Tool, alloy and special steels, of any of the above categories; (x) (xi) Steel tubes, both welded and seamless, of all diameters and lengths including tube fittings; (xii) tin-plates, both hot dipped and electrolytic and tin free plates; (xiii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails - heavy and light crane rails; (xiv) Wheels, tyres, axles and wheel sets; (xv) Wire rods and wires rolled, drawn galvanised, aluminised, tinned or coated such as by copper (xvi) … (3002)	At the point of first sale in the State	4
2-A	Iron and Steel scrap, that is to say (3024) (i) Iron scrap, cast-iron scrap, runner scrap and iron skull scrap (ii) Steel melting scrap in all forms including steel skull, turnings and borings (iii) Defectives, rejects, cuttings, or end pieces of any of the categories of items (i) to (xv) of Entry 2	At the point of first sale in the State	4
3	Oil Seeds, that is to say (3003) (i) Sesamum or Til (orientale); (ii) Soyabean (Glycine seja); (iii) Rape seed and mustard - (1) Toria (Brassica campestris vartoria) (2) Rai (Brassica juncea) (3) Jamba - Taramira (Eruca satiya) (4) Sarcon - yellow and brown (Brassica compestris varsarson) (5) Banarasi Rai or True mustard (Brassica nigra) (iv) Linseed (linum usitatissimum); (v) Sunflower (Helianthus annus); (vi) Nigar seed (Guizotia abyssinica); (vii) Neem, vepa (Azadi rachta indica); (viii)Mahua, illupai, ippe (Madhuca indica, M. Latifolia, Bassia, Latifolia and Madhuca Longifolia syn. M. Longifolia); (ix) Karanja, Pongam, Honga (pongamia pinnata syn. P. Glabra); (x) Kusum (Schleichera Oleosa, syn. S. Trijuga); (xi) Punna undi (Calophyllum, inophyllum) (xii)Kokum (Carcinia indica); (xiii)Sal (Shorea robusta); (xiv) Tung (Aleurite Jordi and A. Montana); (xv) Red Palm (Elaeis guinenisis); (xvi) Safflower (Corthanus tinctorius); but excluding groundnut or peanut, cotton seeds, castor and coconut (i.e., copra excluding tender coconuts)	At the point of first purchase in the State	4
4	Castor (Ricinus communis) (3004)	At the point of last purchase in the State	4
5	Coconuts other than tender coconuts (cocos nucifera) (3005)	At the point of last purchase in the State	4
5-A	Copra (3025)	At the point of first sale in the State	4
6	Groundnut or peanut (hypogea) (3006)	When purchased by an oil miller other than a decorticating miller in the State, at the point of purchase by such miller and in all other cases at the point of purchase by the last dealer who buys in the State	4
6-A	Cotton Seeds (3023)	(a) At the point of first sale in the State during the period from the 1st August, 1963 to the date of commencement of the Telangana General Sales Tax (Second Amendment) Act, 1966. (b) At the point of first sale in the State.	4
7	Jute, that is to say, the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as Mesta or Bimli extracted from plants of the species hibiscus cannabinus and Hibiscus sabdariffavar altissima and the fibre known as sun hemp extracted from plants of the species crotalaria juncea whether baled or otherwise (3007)	At the point of last purchase in the State	4
8	Cotton, that is to say all kinds of cotton (indigenous or imported) in all its unmanufactured State, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste (3008)	When purchased by a spinning mill in the State at the point of purchase by the spinning mill and in all other cases at the point of purchase by the last dealer who buys it in the State.	4
9	Hides and skins (a) Untanned hides and skins (b) Tanned hides and skins (which were not subjected to tax as untanned hides and skins) (3009)		4 4
9-A	(a) untanned hides and skins when obtained from other States and sold in the same form or in the form of tanned hides and skins (b) tanned hides and skins when obtained from other States	At the point of first sale in the State. At the point of first sale in the State.	4 4
10	Cotton yarn not including cotton yarn waste (3010)	At the point of first sale in the State	4
11	Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:- (3013) 1. decantation; 2. de-salting; 3. dehydration; 4. stabilization in order to normalize the vapour pressure; 5. elimination of very light fractions with a view to returning them to the oil - deposits in order to improve the drainage and maintain the pressure; 6. the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned process; 7. any other minor process including addition of pour point depressants or flow improvers which does not change the essential character of the substance	At the point of first purchase in the State	4
12	Pulses, that is to say (i) Moong or green gram (Phaseolus aureus) (ii) Urad or black gram (Phaseolus munge)	At the point of first purchase in the State	4
12-A	Green gram and Black gram when obtained from outside the State	At the point of first sale in the State	4
13	Pulses, that is to say, (3015) (i) gram or gulab gram (Cicerarietinum L.) (ii) tur or arhar (Cajanus cajan) (iii) masur lentil (Leus culinaris medic) (iv) moth (Phaseolus aconitifolius jacq) (v) lakh or khesari (Lathyrus sativus L)	At the point of first sale in the State	4
14	Wheat (Triticum vulgare, T. compactum, T. sphaerococum, T. durum, T. aestivum, L.T. dicoccum); (3016)	At the point of first sale in the State	4
15	Jowar or milo(sorghum vulgare pers) (3017)	At the point of first purchase in the State	2
16	Maize (Zea mays L.) (3018)	At the point of first purchase in the State	3
17	Ragi (Eleusine coracana Gaertn) (3019)	At the point of first purchase in the State	2
18	Cereals that is to say (i) Bajra (pennisetum typhoideum L) (ii) Kodon (paspalum sere biculatum L) (iii) Kutki (panicum millaire L) (iv) Barley (hordeum vulgare L) (3020)	At the point of first sale in the State	2
19	Paddy (Oryza sativa L.) (3021)	At the point of first purchase in the State	4
20	Rice (Oryza sativa L.) (3022)	At the point of first sale in the State	4
21	P.V.C.cloth, waterproof cloth, tarpaulin and Rexine	At the point of first sale in the State	4
22	Sugar other than specified in the Fourth Schedule	At the point of first sale in the State	4
23	Cotton fabrics, manmade fabrics and woollen fabrics other than those specified in the Fourth Schedule	At the point of first sale in the State	4

Explanations

1)EXPLANATION-I:- The expression "decorticating miller" in item 6 means a miller whose mill is capable of being used for the purpose of decertication only.

2)EXPLANATION-II:- Each of the pulses referred to in items 14 and 15, whether whole or separated, and whether with or without husk shall be treated as a single commodity for the purpose of levy of tax under this Act.

3)EXPLANATION-III:- For the purposes of items 21 and 22, where a tax has been levied under this Act in respect of the sale or purchase inside the State of any paddy, the tax leviable on rice procured out of such paddy shall be reduced by the amount of tax levied on such paddy.

4)EXPLANATION-IV:- For the purpose of items 5 and 5-A where a tax has been levied under this Act, in respect of the sale or purchase inside the State of any coconuts other than tender coconuts - the tax leviable on copra procured out of such coconuts shall be reduced by the amount of tax levied on such coconuts.

Fourth Schedule

(As amended upto date)

Entry No.	Description of goods	Point of levy	Rate of Tax
(1)	(2)	(3)	(4)
1	Salt other than that specified in the First Schedule (4001)
2	Electrical energy (4002)
3	See foot notes
4	Toddy, neera and arrack (4004)
5	Cotton fabrics, man made fabrics and woolen fabrics (where AED is leviable) (4005)
5-A	Handloom cloth other than silk cloth (4012)
6	Sugar (4006)
7	Tobacco (4007)
7-A	See foot notes
8	Husk of pulses (4008)
9	See foot notes
10	Sugarcane (4010)
11	School and college text books (4011)
12	Water other than Aerated water and mineral water

Explanations

1) Explanation: The goods mentioned in entries 5,6 and 7 of this Schedule shall be goods included in the relevant heads and sub-heads of the First Scheduleto the Additional Duties of Excise (Goods of Special Importance) Act, 1957, but does notinclude goods where no Additional Duties of Excise are levied under that Schedule.

Fifth Schedule

(As subs. by Act No.22 of 1995 w.e.f.1.4.1995 with amendments upto 1.6.2001)
Goods in respect of which Tax is leviable under Section ²5
(As amended upto date)

Entry No.	Description of goods	Point of levy	Rate of Tax	Effective From
(1)	(2)	(3)	(4)	(5)
	Jaggery. (5001) Provided that- (a) where jaggery is sold to a dealer by a person who is not a registered dealer otherwise than through an agent, the tax shall be levied at the point of purchase and not at the point of sale at the rate of 1(four paise) in the rupee; (b) where any purchase of jaggery by a dealer is taxed in accordance with clause (a), the sale of such jaggery effected by the said dealer shall not be taxed again; (c) where a registered dealer has purchased jaggery from another registered dealer and furnished to the prescribed authority in the prescribed manner a declaration in the prescribed form and containing such particulars as may be prescribed duly filled and signed by the registered dealer from whom he purchased such jaggery, the sale of such jaggery effected by the first mentioned registered dealer shall not be liable to tax.	At every point of sale in the State	*7 piase in the rupee 14 -do-	8.7.1983 1.4.1995

1. Subs.for the words 'six paise' by Act No.11 of 1983,w.e.f.8.7.1983.(See item 109 of Rates and Stages.). Again subs. for the words "Seven paise" by Act No.22 of 1995 w.e.f.1.4.1995.
2. Subs. by Act No.4 of 1989 w.e.f.30.3.1989.
* Rate of tax on col.(3) increased from 16 paise to 7 paise w.e.f.8.7.1983 by Ord.No.11 of 1983 and Act No.11 of 1984.

Sixth Schedule

Goods in respect of which Tax is leviable under Section 5
(As amended upto date)

Entry No.	Description of goods	Point of levy	Rate of Tax
(1)	(2)	(3)	(4)
1	Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith (6002)	At every point of sale in the State	16.00
2	All clocks, time pieces and watches including quartz watches and clock and parts thereof (6003)	At every point of sale in the State	16.00
3	Iron and steel safes, cash boxes, almirahs, wardrobes and cabinets (6004)	At every point of sale in the State	16.00
4	Furniture other than wooden furniture (6005)	At every point of sale in the State	12.00
4-A	Wooden Furniture	At every point of sale in the State	12.00
4-B	All Hosiery goods other than those made wholly of cotton (6006)	At every point of sale in the State	8.00
5	Hosiery goods made wholly of cotton (6007)	At every point of sale in the State	8.00
5-A	Readymade garments (6008)	At every point of sale in the State	8.00
5-B	All kinds of Electrical goods, instruments, apparatus and appliances other than articles of plastic and those specifically mentioned elsewhere, inlcuding:- i) wires, holders, plugs, switches, electrical earthenware and procelain-ware ii) casings, cappings, reapers, bends, junction boxes, meter boxes, switch-boxes, meter-boards and switch-boards (and parts and accessories thereof) (...) (6009)	At every point of sale in the State	8.00
6	Electrical transformers, ACSR conductors and transmission towers	At every point of sale in the State	12.00
6-A	(i) Electrical fans, exhaust fans, air circulators, air purifiers, kitchen chimneys and air curtains ii) lighting bulbs including decorative serial bulbs, torches, fluorescent tubes and other fittings, like chokes and starters and other parts and accessories thereof	At every point of sale in the State	12.00
6-B	Washing machines, Vaccum cleaners, electrical grinders including wet grinders, mixers, blenders, hair-driers, shavers, heaters, cooking ranges, boilers, ovens, geysors, generators, transformers and parts and accessories thereof	At every point of sale in the State	12.00
6-C	Sheets, Cushions, mattresses, pillows and other articles made of rubber, rubberised coir products, plastic foam, synthetic foam or other similar material (6010)	At every point of sale in the State	16.00
7	Paints, colours, dry distempers, varnishes and blanks, cellulose, lacquers, polish pigments, indigo enamels, cement based water paints, oil bound distemper, water pigments, finishes or leather or plastic emulsion paints, turpentine oil, bale oil, white oil and thinners (6011)	At every point of sale in the State	12.00
8	Lithographic printing and duplicating inks	At every point of sale in the State	8.00
8-A	Dyes and chemicals (6012)	At every point of sale in the State	10.00
9	Articles of stainless steel other than utensils and kitchenware (6013)	At every point of sale in the State	12.00
10	Timber and logs cut into sizes such as beams, rafters and planks (6014)	At every point of sale in the State	12.00
11	Rubber products (other than those specifically mentioned elsewhere) including - (6016) i) latex foam sponge ii) plates, sheets and strips unhardened, whether vulcanized or not and whether combined with any textile material or otherwise iii) unhardened vulcanized rubber used for piping and tubing iv) transmission, conveyor or elevator belts or belting mateial or vulcanized rubber, or textile material whether reinforced with metal or other material and whether combined with any material or otherwise	At every point of sale in the State	15.00
11-A	Water supply and sanitary fittings other than porcelain and chinaware (6017)	At every point of sale in the State	15.00
12	Stoneware pipes (6018)	At every point of sale in the State	15.00
13	Articles of Cast Iron including pipes, specials, fittings, covers, bends and manhole covers	At every point of sale in the State	8.00
13-A	Bolts and Nuts threaded or tapped and screws of base metal or alloys thereof including bolt-ends, screws, studs, screw studding, self tapped screws, screw hooks and screw rings (6019)	At every point of sale in the State	9.00
13-B	All hardware of base metal or alloys (and other hardware items like locks, woven wire nettings, mesh, cloth sieves and chainlink of all metals other than those made of stainless steel) (6020)	At every point of sale in the State	10.00
14	Staple fibre and yarn (6021)	At every point of sale in the State	9.00
14-A	All kinds of Footwear including plastic footwear, sports shoes, shoe polishes of all kinds, polish brushes and shoes horns (6022)	At every point of sale in the State	8.00
15	Plywood, particle board, lamin board, MDF boards, batten board, hard or soft wall-boards or insulating board and veneered panels, whether or not containing any material other than wood, cellular wood panels, building boards of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial or reconstituted wood being wood shavings, wood chips, saw-dust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substance in sheets, blocks, boards or in any other form and includes flush doors (6023)	At every point of sale in the State	12.00
16	Laminated Sheets of all kinds	At every point of sale in the State	12.00
17	Glass and glassware, including i) sheet glass and plate glass ii) mirrors iii) laboratory glassware iv) glass shells, glass globes and chimneys for lamps and lanterns v) other glassware including tableware but excluding bottles (6024)	At every point of sale in the State	15.00
17-A	Paper of all kinds including paste-board, mill-board, straw-board and card-board that is to say - i) cigarette tissue ii) blotting, toilet or target tissue, teleprinted, typewriting, manifold, bank, bond or art paper, chrome paper, tub-sized paper, cheque paper, stamp paper, cartridge paper, parchment and coated board (including art board, chrome board and board for playing cards) iii) Printing and writing paper, packing and wrapping paper, straw board and pulp board including grey board, corrugated board, duplex and triplex boards or other sorts iv) all other kinds of paper and paper board not otherwise specifically mentioned above, including carbon paper but excluding cinematographic and photographic paper (6025)	At every point of sale in the State	12.00
18	All kinds of Suitcases, briefcases and vanity bags (6026)	At every point of sale in the State	10.00
19	Aerated water and bottled soft drinks sold under a brand name whether or not falvoured or sweetened and whether or not containing vegetable or fruit juice or fruit pulp, including squashes, jams, jellies, juices when sold in sealed or capsuled or corked bottles, jars, tins, drums or other containers and mineral water sold under a brand name (6027)	At every point of sale in the State	12.00
20	Chinaware and porcelainware other than crockery (6028)	At every point of sale in the State	15.00
21	All kinds of gases whether in compressed liquified or solidified or in any other form (other than industrial gases)	At every point of sale in the State	16.00

Provisions :

1)Provided that for the purpose of liquor at any point of sale other than the first point of sale and the last point of sale, the turnover of the goods liable to tax shall be arrived at by deducting the turnover of such goods on which tax has been levied at the immediately preceding point of sale.

2)Provided further in respect of goods other than liquor liquor mentioned in this Schedule, tax to be paid at any point of sale other than First Point of Sale, shall be determined after deducting the tax levied on the turnover of such goods at the immediately preceding point of sale by a registered dealer from the tax leviable on the turnover of the same goods at the point of sale by selling dealer.

Explanations :

1)Explanation I : (a) For the purpose of entry 1 in this Schedule when any distillery or brewery or any dealer sells liquor to Telangana Beverages Corporation Limited, sales by Telangana Beverages Corporation Limited shall be deemed to be the first sale. (b) Point of last sale shall mean sale of liquor to a person by a dealer who purchased liquor from Telangana Beverages Corporation Limited. Provided that the turnover of any distillery or brewery of any dealer in respect of sale of liquor to Telangana Beverages Corporation Limited shall be exempt from payment of tax.

2)Explanation II: Provided also that the turnover of a retail dealer in respect of commodities other than liquor for the relevant assessment year shall be exempt from payment of tax in respect of sales other than first sale within the State the goods specified in the Schedule. If in the sale bill issued at the preceding point of sale tax levied is not shown separately, but tax is collected by seller at the preceding point of sale from the buying dealer, for determining the amount of tax levied at the preceding point of sale, for the purpose of this proviso the following formula shall be applied.

Rate of tax X Sale price at the preceding point of sale
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100 + Rate of tax

Where the turnover of a dealer is taxable at different rates, the aforesaid formula shall be applied separately in respect of the turnover of each goods liable to tax. Provided further that the turnover of a retail dealer in respect of sale of goods other than liquor mentioned in this Schedule, to persons other than dealers at any point of sale other than first point of sale, shall be exempt from payment of tax and that part of turnover of a retail dealer which relates to second and subsequent sales of the goods referred to above to other dealers for effecting accommodation sales by the latter shall also be exempt from tax, if such turnover does not exceed five percent of the total turnover of that dealer in a year, and a Certificate is produced in such manner and form as may be prescribed. Provided further that in the case of a retail dealer whose total turnover did not exceed rupees ten lakhs in the preceding year, but exceeded Rs. ten lakhs during the current year for the first time, such dealer shall be liable to pay tax under this Schedule on the turnover of second and subsequent sales (in addition to the tax payable on the turnover of the first sales) made by him subsequent to the date on which the turnover of that dealer exceeded Rs. 10 lakhs in that year. Provided further that when the goods, other than liquor mentioned in this Schedule, manufactured by SSI units, which are eligible for Tax Holiday under the State Incentives Scheme, are sold at second and subsequent points of sale, the turnover liable to tax at such points of sale shall be determined after deducting the turnover at the preceding point of sale from the turnover of the same goods at that point of sale.

3)Explanation III: For purposes of item 11, in the case of timber purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the State Government and sold by such contractors, the sale by such contractors of such timber in any form or size shall be deemed to be first sale.

Seventh Schedule

Goods in respect of which Tax is leviable under Section 5
(As amended upto date)

Entry No.	Description of goods	Point of levy	Rate of Tax
(1)	(2)	(3)	(4)
1	Goods other than those specified in First to Sixth Schedules (7001) Provided that a dealer other than a casual trader and an agent of a non-resident dealer whose total turnover for a year is less than rupees two lakhs shall not be liable to pay tax in respect of the goods mentioned in this Schedule.	At the point of first sale in the State	12.00