The Fourth Schedule
(see section 4)
| S.No. | Commodity | Rate of Tax |
| 1. | Petroleum products [other than petrol (Motor Spirit), Diesel, liquid petroleum gas, Piped Natural Gas, Compressed Natural Gas, Wax and Kerosene] such as | Twenty paise in the rupee |
| (i) Naphtha; | ||
| (ii) Lubricants; | ||
| (iii)Furnace Oil; | ||
| (iv) Mixture and combination of above products. | ||
| 2. | Liquor (Foreign and Indian Made Foreign Liquor). | Twenty paise in the rupee |
| 3. | Country Liquor. | Twenty paise in the rupee |
| 4. | Narcotics (Bhaang). | Twenty paise in the rupee |
| 5. | Molasses. | Twenty paise in the rupee |
| 6. | Rectified Spirit. | Twenty paise in the rupee |
| 7. | Lottery Tickets. | Twenty paise in the rupee |
| 8. | Brake Fluid. | Twenty paise in the rupee |
| 9. | Tobacco and Gutkha, unmanufactured tobacco, bidis, tobacco used in the manufacture of bidis and hooka tobacco | Twenty paise in the rupee |
| 10. | Aerated Drinks. | Twenty paise in the rupee |
| 11. | Watches costing above Rupees five thousand | Twenty paise in the rupee |
| 12. | Petrol (Motor Spirit) | 27 paise in the rupee |
| 13. | Diesel (High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil) | 18 paise in the rupee |
| 14. | Aviation Turbine Fuel (ATF) not covered by any other entry of any of the Schedules | 25 paise in the rupee |