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Schedule 4

Schedule IV

(See clause (c) of sub – section (1) of section 4)

List of Goods Taxed at twenty Per cent



No.Commodity Description


4.1          Petroleum Products (other than liquid petroleum gas, Compressed Natural Gas, Lubricants, Coal              Tar and Kerosene) such as Naphtha, Aviation Turbine Fuel, Spirit, Gasoline, Diesel (High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil), Furnace Oil, Organic Solvent,Coal Tar, Mixture             and combination of above products.

4.2          Liquor (Foreign and Indian made foreign liquor).

4.3          Country liquor.

4.4          Narcotics (bhaang).

4.5          Molasses.

4.6          Rectified spirit.

4.7          Lottery tickets.

4.8          Brake fluid.