Timber obtained under a forest lease or other mode
-
2.5
2.5
2.5
2.5
206C
Any other forest produce not being a timber or tendu leave
-
2.5
2.5
2.5
2.5
206C
Alcoholic Liquor for human consumption
-
1
1
1
1
206C
Parking Lot, toll plaza, mining and quarrying
-
2
2
2
2
206C
Minerals, being coal or lignite or iron ore (applicable from July 1, 2012)
-
-
-
1
1
206C
Bullion if consideration (excluding any coin / article weighting 10 grams or less) exceeds Rs. 2 Lakhs or jewellery if consideration exceeds Rs. 5 Lakhs (and any amount is received in cash) (applicable from July 1, 2012)