Kalpana.S
(-)
19 March 2008
MUNICIPAL CORPORATION OF GREATER MUMBAI
SCHEDULE ‘H' Under Section 192 (1) of the B.M.C. Act.
State Govt. Notification No.BMC/2322/3473/U.D.21 of 31 st July 2002 .
SCHEDULE-H Effective from 01.08.2002 (See Section 192(1) of M.M.C. Act)
Schedule H
MUNICIPAL CORPORATION OF GREATER MUMBAI
SCHEDULE ‘H' Under Section 192 (1) of the B.M.C. Act.
State Govt. Notification No.BMC/2322/3473/U.D.21 of 31 st July 2002 .
SCHEDULE-H Effective from 01.08.2002 (See Section 192(1) of M.M.C. Act)
SCHEDULE H
ARTICLES LIABLE TO PAYMENT OF OCTROI
Group-A
Articles
Maximum rates of Octroi liable
A (1)
Edibles – Cocoa, Cocoa-beans and Chocolates, Cakes, Fruit Juices, all beverages, Glucose, Dextrose or any Fruit Sugar, all kinds of Food Colours and Chemicals used for Edible Preparations, Essences, Glucose of all other kinds, Malt extract, Ice-Creams, all kinds of concentrates and extracts used for preparations of edibles, Food Substitutes and all kinds of articles of Food and Drink not specifically provided for elsewhere.
7% ad Valorem
A (2)
Liquors, Wines, Spirits and Beer.
7% ad Valorem
A (3)
Methylated and Denatured Spirits and Industrial Alcohols.
7% ad Valorem
A (4)
Crackers, Fire-works and their components and raw materials, Calcium Carbide and Safety Fuses.
7% ad Valorem
A (5)
Cigar and Cigarette Holders, Smoking Pipes, Cigarette Paper, Cigarette Filter Rods, Tobacco Causes and Pouches, Cigar and Cigarette Cases, Hukka & Smoking Requisites and Cigarette Lighters, Cigars, Cigarettes, Tobacco all other Tobacco Products, Pan-Masala with or without Tobacco.
7% ad Valorem
A (6)
Timber and articles made from Wood including Doors, Windows, Frames, Furniture, Pegs, Staircases, Sandal Wood and articles made of such Wood.
7% ad Valorem
A (7)
Plywood, Soft Boards, Hard Boards, Masonites and their substitutes of whatever composition and any other kind of Wood of whatever composition prepared by artificial process and articles made thereof, Sun mica, Formica and like articles.
7% ad Valorem
A (8)
Marble and Granite in Blocks, Slabs or Polished Form, Marble and Granite cut-pieces and Tiles and articles made there from.
7% ad Valorem
A (9)
Hair Oil, Perfumed Oils, Cosmetics, Perfumery of all kinds, Scents, Attars, Scented material, Incense sticks, Aromatic Chemicals, Bath Soap, Shaving Cream, Shaving Sticks, Pomade, Toilet requisites of all kinds excluding those specified elsewhere.
7% ad Valorem
Group-B
Articles
Maximum rates of Octroi liable
B (10)
Edibles, namely Bacon and Hams, Table Butter, Butter other than table butter, Margarine, Ghee, Vanaspati, Hydrogenated Oils, Dried or Preserved Fruits and Nuts including Dates – dry or wet, and their preparations, Caned Fish or Meat, Meat-Fresh or preserved for whatever use, Cheese, Confectionery, Jams and Jellies, Sauces, Ketch-Ups, Milk-condensed and preserved, Milk Cream, Chakka, all other milk products other than Ice-Creams, all sorts of farinaceous foods, Pickles, Mawa, Baking Powder, Biscuits, Honey, Papad, Lard or Edible Animal Fat, preserved provisions.
5.5% AdValorem
B (11)
Chandelier, Globes, Chimneys, Electric Bulbs and Tubes, Articles for Electric and Gas Lighting.
5.5% AdValorem
B (12)
Washing Soap and Detergent of all kinds, Potash, Ritha, Soda, Refined Salt Petre, Phenyl, all other substances used in washing and cleaning and their raw materials.
5.5% AdValorem
B (12A)
Insecticides, Oils used as insecticides, Pesticides, Fungicides and Weedicides.
5.5% AdValorem
B (13)
Ballies, Cane, Bamboo and articles made there from.
5.5% AdValorem
B (14)
All kinds of Paints, Distempers and Colours Washes, Varnish, Boiled Linseed Oil, Turpentine, Zink Oxide and Red Oxide, Paint Solutions and Compositions.
5.5% AdValorem
B (15)
Dyes, Tans, Indigo and all Colouring matter including Printing Paste and Inks.
5.5% AdValorem
B (16)
Polish of all kinds.
5.5% AdValorem
B (17)
Grease and Petroleum Jelly.
5.5% AdValorem
B (18)
Inedible Vegetable Oils, Oil Seeds of Inedible Oils & Fats.
5.5% AdValorem
B (19 a)
Tooth – Powder, Tooth-Paste, Combs, Brushes, Looking Glasses, Hairpins, Bangles, Breeches, Garters and Suspenders.
5.5% AdValorem
B (19 b)
Scissors, Razors, Safety Razors, Blades, Knives, Penknives, Spoons, Forks, Cutlery of all kinds, Needles of all sorts, Locks and Keys, Stoves and Pertromax and their parts and accessories, Hardware Articles, all sorts of Metal Furniture's and parts thereof.
5.5% AdValorem
B (19 c)
Laces, Tapes, Tings of Wood and Metal, Embroidery Articles, Celluloid and Celluloid Articles, Beads of all sorts, Imitation Pearls, Artless of Imitation Jewellery and Ornaments.
5.5% AdValorem
B (19 d)
Plastic and their raw material, Plastic Powder, Plastic Goods, Moulding Powder, P.V.C. Resin, Bakelite and their raw material, Bakelite Goods, Acrylic-Fibre, Plastic Resin and articles made thereof.
5.5% AdValorem
B (19 e)
Toys of all kinds.
5.5% AdValorem
B (19 f)
Gelatine of all kinds.
5.5% AdValorem
B (20)
Glass, Glassware including Bottles, Ampoules and such other articles.
5.5% AdValorem
B (21)
Crockery of all types.
5.5% AdValorem
B (22)
Glazed Bricks, Tiles, Sand of all types, Fire Bricks, Bricks, all kinds of Roofing Tiles, Mosaic or Cement Flooring Tiles, China Mosaic Chips, other Mosaic or Terrazzo Tiles Rough or Polished Stone Tiles other than Marble or Granite Tiles, Earthen Pipes, China Pipes, Cement Pipes and Asbestos Cement Sheets and such other articles used in construction of building, roads and other structures.
5.5% AdValorem
B (23)
Leather and all articles made of Leather.
5.5% AdValorem
B (24)
Footwear of all kinds.
5.5% AdValorem
B (25)
All kinds of Vehicles, Cars, Buses, Limousines, Trucks, Cranes, Trailers, Tempos, Rickshaws, Fork-Lifts, Excavators, Road-Rollers, Motor Cycles, Scooters, Lorries, Bulldozers, Tractors, Concrete Mixers, Chassis; their components and spares.
4.5% Advalorem
B (26)
All kinds of Tyres, Tubes & Flaps excluding those specified elsewhere.
4.5% Advalorem
B (27 a)
Machinery and their Components and Spares-Electric Machinery for Generation, Transmission and Distribution and Motors and Generators and their Components and Spares, Electric Goods including Cells, Batteries and Copper Strips, Horn Electric, Electric Insulators, Electrical Fittings and Materials, Electrical Domestic Appliances such as Refrigerators and Washing Machines, Dish Washers, Electrical Machinery or all kinds Controlled Switch Gears, Generators, Alternators and Dynamos, Motors, Transformers and Turbo Generating sets, Agricultural Machinery and Parts, Oil Engines, Diesel Engines, Steam Engines, Petrol and Gas Engines and Machines worked by Hydraulic Pressure and their Spares, any other Machinery, its Components and Spares not specifically provided for.
4.5% Advalorem
B (27 b)
All kinds of Valves, Cocks, Sanitary Wares and their Fittings.
4.5% Advalorem
B (27 c)
Instruments, Apparatus and Appliances and Parts thereof, Clocks, Watches, Typewriters and their Spares, Transistors, Radios, Radiograms, Television Sets, Video Cassette Recorders, Video Cassette Players, Audio & Video Cassettes, Recording Systems, Tape-Recorders, Video-Games, Walk-Man, Stereo Systems, Loud-Speakers, Gramophones, Amplifiers, Wireless Goods, Telephone Instruments, Telephone Cables, Cable Jointing Kits and their Components, and Spares, Photographic Machinery, Photo Goods and Materials including Photocopier Systems, Photo Processing Machinery, Flash-Light Apparatus, Films and Mounts and their Components and Spares, Cine Projection Machinery, their Components, Spares and Materials used therein, Surveying Apparatus, Scientific Appliances and Apparatus used in Medical, Surgical, Dental or Veterinary Sciences including Scientigraphic Apparatus, Scanners, X-Ray Machines, Screening Machines, ECG Machines, Electro Medical Apparatus, Sight-Testing Instruments and all other Hospital Requirements and their Spares and Accessories, Mill and Gin Stores including Crucibles and Cotton Ropes, Simulators, Data Processing Machinery, Computer Systems and Peripherals and their Accessories and Spares, Rides and Games, all kinds of Apparatus, Appliances and Spares.
4.5% Advalorem
B (28)
Sculptured Articles of Wood, Stone, Clay or Metal and such other articles.
4.5% Advalorem
B (29)
Cinema Films, all kinds of Raw Films, Processed Cinema Films and Reels.
4.5% Advalorem
B(29) (a)
No Octroi will be levied on Films Processed in Greater Mumbai, even on its first entry
4.5% Advalorem
B(29) (b)
Octroi will be levied on Film Processed outside Greater Mumbai on its first entry only.
4.5% Advalorem
B(30)
Distilled, Mineral, Demineralised or Aerated Water.
4.5% Advalorem
B(31)
Paper
4.5% Advalorem
B(31) (a)
All types of Paper of whatever composition and thickness excluding Newsprint.
4.5% Advalorem
B(31) (b)
Cardboards, Strawboards, Greyboards, Millboards and articles and there from.
4.5% Advalorem
B(31) (C)
Articles made of Paper.
4.5% Advalorem
B(32) (a)
Periodicals, Magazines – bound or unbound, Directories, Race-Cards, Account Books, Diaries, Calendars, Printed material such as Annual Reports, Balance-Sheets etc., Application Forms for different purposes, Greeting Cards, Invitation Cards, Humour Post Cards, Picture Post Cards, Cards for special occasions, Visiting Cards, Wedding Cards, Cards for punching machines, Blanks of Cards, Photo Albums, Stamp Albums, Blank Office Files, Playing Cards, Blank Share Forms and Cheque Books, Lottery Tickets.
4.5% Advalorem
B(32) (b)
All Publications which mainly Publicise Goods, services and articles for commercial purpose.
4.5% Advalore
Group-C
Articles
Maximum rates of Octroi liable
C(33)
Spices in whose or Powder form, Curry Powder, Tea, Coffee, Coffee Seeds, Chicory and Chicory Seeds.
3% ad Valorem
Except Entry No. 50. For the Entry No.50 the existing rate of 2.25 % ad valorem will remain unchanged)
C(34)
Skimmed Milk Powder.
3% ad Valorem
C(35)
Bidi.
3% ad Valorem
C(36)
Cement of all sorts.
3% ad Valorem
C(37)
Coal tar, Asphalt, Pitumen, Manganese, Emery Stone or Powder, Chalk Powder, Stone Chips, Stone for buildings, Clinker, Coal Ash and Roofing Felt, Yellow Earth and Earth of any other kind except Red Earth.
3% ad Valorem
C(38)
Piece goods of cotton, Wool, Silk, Linen, Hemp, Jute, Artificial and Synthetic material or whatever composition and articles made up purely or partly thereof, Hosiery Goods, Sanitary Towels, Napkins, Disposable Baby Diapers, Beds and Pillows.
3% ad Valorem
C(39)
Cotton Ginned or Unginned, Surgical Cotton and Cotton Waste.
3% ad Valorem
C(40)
Raw and Unspun Wool, Silk, Hemp, Jute, Coconut and other Fibers, Rope and Articles made thereof.
3% ad Valorem
C(41)
Yarn and Threads of all sorts yarn waste, waste yarn and hard waste.
3% ad Valorem
C(42)
Starches of all sorts, Sago Rice and Flour, Arrowroot, Tapioca and its Flour, Tamarind Seed Powder, Farina Starches and Sizing Materials, Tallow, Sizing Oils and other substitutes of such articles.
3% ad Valorem
C(43)
Hides and Skins.
3% ad Valorem
C(44)
Rubber, Rubber Goods, Gatta Purcha and articles made wholly or party thereof, Rubber Solution, Raw Rubber and Latex, Rubber Chemicals Adhesives and their substances.
3% ad Valorem
C(45)
Iron and Steel.
3% ad Valorem
C(45) (a)
Pig Iron.
3% ad Valorem
C(45) (b)
Blooms, Billets and Slabs.
3% ad Valorem
C(45) (C)
Structural
3% ad Valorem
C(45)c(i)
Joist
3% ad Valorem
C(45)c(ii)
Channels
3% ad Valorem
C(45)c(iii)
Angles equal or unequal.
3% ad Valorem
C(45)c(iv)
Bulbs or Toes.
3% ad Valorem
C(45)c(v)
Light Toes
3% ad Valorem
C(45)c(vi)
Light Rails
3% ad Valorem
C(45)c(vii)
Shell, Steel, Ingots, Blooms, Billets and Bars.
3% ad Valorem
C (45)c(viii)
Black Kor Galvanised Sheets – Plain or Corrugated.
3% ad Valorem
C (45)c(ix)
Plates, Ordinary Mild Steel including Boiler and High Tensile Ship Building or Bullet-Proof .
3% ad Valorem
C(45)c(x)
Bars, Rods
3% ad Valorem
C(45)c(xi)
Bolts, Nuts, Washers, Rivets and such other articles.
3% ad Valorem
C (45)c(xii)
Wire barbed, telegraph or other kinds of black Galvanised.
3% ad Valorem
C (45)c(xiii)
Wire Nails.
3% ad Valorem
C (45)c(xiv)
Spring Steel, Vehicular or Flat Bars.
3% ad Valorem
C (45)c)xv)
Hoops, Strips and Castings.
3% ad Valorem
C (45)c(xvi)
Pipes,
3% ad Valorem
C (45)c(xvii)
Iron and Steel Scrap and any other articles manufactured from Iron or Steel other than Cutlery, Hardware, Furniture or Parts thereof, or Machine Parts not specifically provided for.
3% ad Valorem
C (46)
All kinds of Non-Ferrous Metals, their Alloys, Wires, Sheets, Ingots, Circles and their Scrap, Wares, excluding Furniture's and Parts thereof.
3% ad Valorem
C (47)
Bicycles, Perambulators, Tricycles, Carriages and their Components and Spares including Tyres Tubes.
3% ad Valorem
C (48)
Sewing Machines and Parts thereof.
3% ad Valorem
C (49)
Musical Instruments and Parts thereof.
3% ad Valorem
C (49A)
Sports and Gymnasium Goods & Equipments & Parts thereof.
3% ad Valorem
C (50)
Newsprint
2.25% ad Valorem.
C (51)
Lac and Cork and articles made thereof.
3% ad Valorem
C (52)
Porcelain Ware, Earthenware, Enamelware, Articles of China Clay and Chinaware other than Crockery.
3% ad Valorem
C (53)
All kinds of Vitamins, Drugs ( except notified life-saving drugs ).
3% ad Valorem
C (54)
Charcoal, Coal, Coke and Firewood.
3% ad Valorem
C (54A)
Mineral Oils for all Sorts, Diesel Oil, Petrol, Aviation Spirit, all kinds of Lubricating Oils, White Oils, Spindle Oil, Furnace Oil, Petroleum Products Including Natural Gas and Liquefied Petroleum Gas, Mava Oil, Sevasol, Solvent Oil, other Fuel Oils, Natural Gasoline, Turkey Red Oil, By-Products of Mineral Oils and Crude Oil, Kerosene excluding sold through public distribution system.
3% ad Valorem
Group-D
Articles
Maximum rates of Octroi liable
D (55)
Sugar of all kinds (excluding glucose, dextrose and any Fruit Sugar) and Sacchrin.
2% ad Valorem.
D (56)
Precious Metals, Silver and Articles made thereof, all sorts of Dimonds, Natural Pearls, Precious & Semi-Precious Stones and Articles made thereof.
2% ad Valorem.
D (57)
Aeroplanes of all kinds including Helicopters, Components, Parts and accessories of any of them.
2% ad Valorem.
Group-E
Articles
Maximum rates of Octroi liable
E(58)
Bullion, Gold and Articles made thereof.
0.1% ad Valorem
Group-F (Residuary)
5.5% ad Valorem
E(59)
All articles other than those specified in the preceding entries of this Schedule and Schedule ‘H-1'.
5.5% ad Valorem
SCHEDULE H-l
( See Section 192(6) ofM. M. C. Act)
ARTICLES FREE FROM PAYMENT OF OCTROI
1
Food grains, flour, pulses and cereals of all kinds including gavar, soyabean, parched grain and paddy.
2
Gur of all kinds.
3
Whole milk, toned milk and curds.
4
Breads.
5
Coconut in shell, separated kernel of coconut and copra.
6
Chillies, fennel, ajwaen, turmeric, dhania, methi, suva-whole or powdered, tamarind seeds whole or separated.
7
Edible oil and oil seeds of edible oil.
8
Salt.
9
Sugar cane.
10
Fresh vegetables, potatoes, sweet potatoes, elephant's foot (yam), ginger, onions, garlic, fresh fruits, betel leaves and lemon grass.
11
Fish-fresh and dry.
12
Poultry, eggs and flesh of poultry
13
Pan, tambul, vida or patti prepared from betel leaves.
14
Plantain leaves, palas leaves, patraval, dron.
15
Bidi leaves.
16
Water excluding distilled, mineral, demineralised or aerated water, plain water, water for injection.
17
Ice and dry ice.
18
Flower seeds, fruit seeds, vegetable seeds, seeds Lucerne and other fodder grass, seeds of canna and hemp, bulbs, corns, rhizomes, suckers and tubers (including edible tubers), bud grafts, cuttings, grafts, layers, seedlings and plants.
19
Fresh flowers
20
Fertilizers and manures including chemical manures.
21
Old, used household goods on transfer of residence
22
Umbrellas of all types and parts thereof.
23
Brooms.
24
Kerosene sold through public distribution system.
25
Safety matches (excluding matches ordinarily used as fireworks).
26
All animals, wild beasts, domestic pets.
27
Animal bones, horns, hooves, animal carcasses.
28
Fowls of all sorts, ducks and bird.
29
Silk worm eggs and silk worm cocoons
30
Human hair and animal hair.
31
Bee wax, baby berry wax and wax excluding petroleum wax.
32
Books, panchangs, used office files and documents, exercise books and drawing books, answer books-blank or used, tags, post cards, newspapers, religious paper posters, paintings and portraits.
33
Slates of all kinds, slate pencils, chalk-sticks, crayons, lead pencils, orreries, globes and their parts, maps, all kinds of pens such as fountain pens, ball pens, stylograph pens etc- propelling pencils and refills, writing inks.
34
Marbles and pebbles.
35
All kinds of ships and their components, parts and accessories.
36
Life saving drugs as notified by the Commissioner from time to time & medicines excluding tooth powder, tooth paste, cosmetics, toilet requisites, soaps and confectionery used as medicine or otherwise.
37
Blood and blood products.
38
Mica, graphite, activated earth and red earth.
39
Idols, statues to be put up in public places.
40
Currency notes, coins and National Flags.
41
Currency notes, coins and National Flags.