S.No

Particulars

Before Budget

Budget Changes

1

·         Power driven agricultural equipments

o    Laser land leveler

o    Seed cum fertilizer drill

o    Reaper cum binder and straw reaper

o    Rake and shredder

5

Exempted

2

Shoes/ Chappals and their straps

Exempted upto MRP Rs.250/-

Exempted upto MRP Rs.500/-

3

o    Bicycles

o    Tricycles

o    Cycle rickshaws and

o    Parts (including tyres and tubes) and accessories thereof.

5

Exempted

4

o    Exercise books

o    Graph books

o    Drawing books and

o    Laboratory books.

5

Exempted

5

Baby diaper

13

5

6

Hydraulic trolley

13

5

7

Steam

13

5

8

High voltage isolator

13

5

9

Battery operated car/ rickshaw

13

5

10

Bio fuel based smokeless stove

13

5

11

Accessories of tractor

13

5

12

Gas geyser/ stove

13

5

13

Induction stove

13

5

14

Dental filling material

13

5

15

Educational science kit

13

5

16

Album (photo and stamp)

13

5

17

Audio tape recorder and audio cassette

13

5

18

School bag

13

5

19

Bangles of ivory

13

5

20

Carbon paper

13

5

21

Electronic toys

13

5

22

Ladies hand bag, purse and vanity bag

13

5

23

Locks and keys

13

5

24

Soya milk powder

13

5

25

Razor and razor blades

13

5

26

Shoe polish and cream

13

5

27

Aluminum composite panel

13

5

28

Nitrogen gas

13

5

29

Liquid nitrogen helium & argon

13

5

30

Brahmi

13

5

31

Kalaunji oil

13

5

32

All kinds of pan masala and gutka (without tobacco)

13

27

33

·         De-oiled cake including all kinds of:-

o     Soyameal/ cotton seed oil cake

o     Mustard oil cake

o     Makka khali

-

1

34

Goods mentioned in schedule II of MP Vat Act, 2002

13

14

35

Sand, gitti

Rs. 20 per cubic meter

Rs. 35 per cubic meter

36

Flooring stone

Rs. 1  / 50 paise/ 25 paise

Rs. 2.50 / Rs. 1.50 / 75 paise

37

Goods used in manufacturing of tax free goods

4

5

38

Goods which are stock transferred

4

5