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The Rajasthan Value Added Tax Act, 2003 Section 193

Title: Article made of rolled gold and imitation jewellery

State: Rajasthan

Year: 2003

Desert coolers and Room coolers 5 Substituted w.e.f. 09.03.2011

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The Mizoram Value Added Tax Act, 2005 Part 5

Title: Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including

State: Mizoram

Year: 2005

Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments; (ii) Refrigeration plants, and all kinds of refrigerating appliances

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Punjab Vat Act, 2005 Section 149

Title: DesertWater coolers and spare parts thereof

State: Punjab

Year: 2005

147. Valves 148. Omitted 149. DesertWater coolers and spare parts thereof

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The Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011 Section 48

Title: Refrigerator, Deep Freezers, Bottle Coolers and Water

State: Jharkhand

Year: 2011

Ten perccnturn Section 49 - Cooler and spare parts accessories thereof Teo percentum Four percenrum

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The Tripura Value Added Tax Act, 2004 Schedule II

Title: Schedule II(b)

State: Tripura

Year: 2004

gear, parts and accessories thereof 6 (i) Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments; (ii) Refrigeration plants, and all kinds of refrigerating appliances

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The Goa Value Added Tax Act, 2005 Section 200

Title: (38)51

State: Goa

Year: 2005

or through canteen stores other than liquor and alcoholic beverages, air conditioning plant including air conditioners and air coolers and their components, parts and accessories; refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators,

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Karnataka Tax on Entry of Goods Act, 1979 Schedule I

Title: First Schedule

State: Karnataka

Year: 1979

1 [FIRST SCHEDULE (See Section 3 (1)) 1. Air-conditioning plants, air coolers and airconditioners and parts thereof. 2. Arms of all kinds including guns, rifles, revolvers, pistols and ammunition for

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Karnataka Sales Tax Act, 1957 Schedule II

Title: Second Schedule

State: Karnataka

Year: 1957

equip ments, Blade Harrow, Rotavator, combined Harvestor, Post-hole Digger,Rotary Ditcher] and parts thereof Four percent] 8 [4. Air coolers, air conditioners, air conditioning plants, cold storageplants and equipments and parts and accessories thereof. 9 [Fifteen percent]] 5.

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Karnataka Sales Tax Act, 1957 Schedule VII

Title: Seventh Schedule

State: Karnataka

Year: 1957

9. Electronic goods, electrical goods, including instruments, apparatus and appliances thereof 1[Four percent] 10. Air conditioners and air coolers 1[Four percent] 11. Water coolers, refrigerators, deep-freezers, bottle coolers and coldstorage plants 1[Four percent] 12. Cinematographic cameras, projectors

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The Kerala General Sales Tax (Amendment ) Act, 20001 Section 14

Title: Substitution of the Fifth Schedule.• For the "FIFTH SCHEDULE' to the principal Act, the following Schedule shall be

State: Kerala

Year: 2000

except products of mixture of rubber and synthetic rubber do. 10 do. 2 do. 12 6 Refrigerators, water coolers, air conditioned plants, air coolers, room coolers, machine components and spare parts thereof At the point of Ist

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