As per the latest tax regulations for the year 2024-2025, the following slabs and tax rates will be applicable for the supply of goods:

• Sale of rice, cottonseed & edible oil: ATL - 1.50%, NON-ATL - 3.00%
• Sale of cigarettes, pharma products, gold & silver: ATL - 1.00%, NON-ATL - 2.00%
• Sale of FMCG, fertilizer, electronics excluding mobile phones, sugar, cement steel & edible oil by distributors, dealers, sub-dealers, wholesalers & retailers: ATL - 0.30%, NON-ATL - N/A
• Sale of other goods by companies including toll manufacturers: ATL - 5.00%, NON-ATL - 10.00%
• Sale of other goods by AOPs & Individuals including toll manufacturers: ATL - 5.50%, NON-ATL - 11.00%
• Sales & supplies by taxpayers in sectors like Textile & Articles thereof, Carpets, Leather & Articles thereof, Artificial leather, Footwear, Surgical goods, Sports goods: ATL - 1.00%, NON-ATL - 2.00%
• Local supplies by yarn traders to above mentioned sectors: ATL - 0.50%, NON-ATL - 1.00%

Note: No tax to be withheld in case where aggregate annual payment is below Rs 75,000.