| Nature of Assets |
Useful |
Rate |
Rate |
| Life |
[SLM] |
[WDV] |
| (I) Buildings [NESD] |
|
|
|
| (a) Building (other than
factory buildings) RCC Frame Structure |
60 |
1.58% |
4.87% |
| (b) Building (other than
factory buildings) other than RCC |
30 |
3.17% |
9.50% |
| Frame Structure |
| (c) Factory buildings |
30 |
3.17% |
9.50% |
| (d) Fences, wells, tube
wells |
5 |
19.00% |
45.07% |
| (e) Other (including
temporary structure, etc.) |
3 |
31.67% |
63.16% |
| |
|
|
|
| (II) Bridges, culverts,
bunkers, etc. [NESD] |
30 |
3.17% |
9.50% |
| |
|
|
|
| (III) Roads [NESD] |
|
|
|
| (a) Carpeted Roads |
|
|
|
| (i) Carpeted Roads – RCC |
10 |
9.50% |
25.89% |
| (ii) Carpeted Roads – other
than RCC |
5 |
19.00% |
45.07% |
| (b) Non-carpeted roads |
3 |
31.67% |
63.16% |
| |
|
|
|
| (IV) Plant and Machinery |
|
|
|
| (a) General rate applicable
to Plant and Machinery not |
|
|
|
| covered under Special Plant and Machinery |
| (i) Plant and Machinery
other than continuous process plant not |
15 |
6.33% |
18.10% |
| covered under specific |
| (ii) Continuous process
plant for which no special rate has been |
8 |
11.88% |
31.23% |
| prescribed under (ii) below |
| (b) Special Plant and
Machinery |
|
|
|
| (i) Plant and Machinery
related to production and exhibition |
|
|
|
| of Motion Picture Films |
| 1 Cinematograph films –
Machinery used in the production and |
13 |
7.31% |
20.58% |
| exhibition of cinematograph films, recording and reproducing |
| equipments, developing machines, printing machines, editing |
| machines, synchronizers and studio lights |
| 2 Projecting equipment for
exhibition of films |
13 |
7.31% |
20.58% |
| (ii) Plant and Machinery
used in glass |
|
|
|
| 1 Plant and Machinery
except direct fire glass melting furnaces |
13 |
7.31% |
20.58% |
| – Recuperative and regenerative glass melting furnaces |
| 2 Plant and Machinery
except direct fire glass melting furnaces |
8 |
11.88% |
31.23% |
| – Moulds [NESD] |
| 3 Float Glass Melting
Furnaces [NESD] |
10 |
9.50% |
25.89% |
| (iii) Plant and Machinery
used in mines and quarries Portable |
8 |
11.88% |
31.23% |
| underground machinery and earth moving machinery used in |
| open cast mining |
| (iv) Plant and Machinery
used in Telecommunications [NESD] |
|
|
|
| 1 Towers |
18 |
5.28% |
15.33% |
| 2 Telecom transceivers,
switching centres, transmission and |
13 |
7.31% |
20.58% |
| other network equipment |
| 3 Telecom – Ducts, Cables
and optical fibre |
18 |
5.28% |
15.33% |
| 4 Satellites |
18 |
5.28% |
15.33% |
| (v) Plant and Machinery
used in exploration, production and |
|
|
|
| refining oil and gas [NESD] |
| 1 Refineries |
25 |
3.80% |
11.29% |
| 2 Oil and gas assets
(including wells), processing plant and |
25 |
3.80% |
11.29% |
| facilities |
| 3 Petrochemical Plant |
25 |
3.80% |
11.29% |
| 4 Storage tanks and related
equipment |
25 |
3.80% |
11.29% |
| 5 Pipelines |
30 |
3.17% |
9.50% |
| 6 Drilling Rig |
30 |
3.17% |
9.50% |
| 7 Field operations (above
ground) Portable boilers, drilling tools, |
8 |
11.88% |
31.23% |
| well-head tanks, etc. |
| 8 Loggers |
8 |
11.88% |
31.23% |
| (vi) Plant and Machinery
used in generation, transmission and |
|
|
|
| distribution of power [NESD] |
| 1 Thermal / Gas / Combined
Cycle Power Generation Plant |
40 |
2.38% |
7.22% |
| 2 Hydro Power Generation
Plant |
40 |
2.38% |
7.22% |
| 3 Nuclear Power Generation
Plant |
40 |
2.38% |
7.22% |
| 4 Transmission lines,
cables and other network assets |
40 |
2.38% |
7.22% |
| 5 Wind Power Generation
Plant |
22 |
4.32% |
12.73% |
| 6 Electric Distribution
Plant |
35 |
2.71% |
8.20% |
| 7 Gas Storage and
Distribution Plant |
30 |
3.17% |
9.50% |
| 8 Water Distribution Plant
including pipelines |
30 |
3.17% |
9.50% |
| (vii) Plant and Machinery
used in manufacture of |
|
|
|
| 1 Sinter Plant |
20 |
4.75% |
13.91% |
| 2 Blast Furnace |
20 |
4.75% |
13.91% |
| 3 Coke Ovens |
20 |
4.75% |
13.91% |
| 4 Rolling mill in steel
plant |
20 |
4.75% |
13.91% |
| 5 Basic Oxygen Furnace
Converter |
25 |
3.80% |
11.29% |
| (viii) Plant and Machinery
used in manufacture of non ferrous metals |
|
|
|
| 1 Metal pot line [NESD] |
40 |
2.38% |
7.22% |
| 2 Bauxite crushing and
grinding section |
40 |
2.38% |
7.22% |
| 3 Digester Section [NESD] |
40 |
2.38% |
7.22% |
| 4 Turbine [NESD] |
40 |
2.38% |
7.22% |
| 5 Equipments for
Calcinations [NESD] |
40 |
2.38% |
7.22% |
| 6 Copper Smelter [NESD] |
40 |
2.38% |
7.22% |
| 7 Roll Grinder |
40 |
2.38% |
7.22% |
| 8 Soaking Pit |
30 |
3.17% |
9.50% |
| 9 Annealing Furnace |
30 |
3.17% |
9.50% |
| 10 Rolling Mills |
30 |
3.17% |
9.50% |
| 11 Equipments for Scalping,
Slitting, etc. [NSED] |
30 |
3.17% |
9.50% |
| 12 Surface Miner, Ripper
Dozer, etc. used in mines |
25 |
3.80% |
11.29% |
| 13 Copper refining plant
[NSED] |
25 |
3.80% |
11.29% |
| (ix) Plant and Machinery
used in medical and surgical operations |
|
|
|
| [NESD] |
| 1 Electrical Machinery,
X-ray and electrotherapeutic apparatus |
13 |
7.31% |
20.58% |
| and accessories thereto, medical, diagnostic equipments, namely, |
| Cat-scan, Ultrasound Machines, ECG Monitors, etc. |
| 2 Other Equipments |
15 |
6.33% |
18.10% |
| (x) Plant and Machinery
used in manufacture of pharmaceuticals |
|
|
|
| and chemicals [NESD] |
| 1 Reactors |
20 |
4.75% |
13.91% |
| 2 Distillation Columns |
20 |
4.75% |
13.91% |
| 3 Drying equipments /
Centrifuges and Decanters |
20 |
4.75% |
13.91% |
| 4 Vessel / Storage tanks |
20 |
4.75% |
13.91% |
| (xi) Plant and Machinery
used in civil construction |
|
|
|
| 1 Concreting, Crushing,
Piling Equipments and Road Making |
12 |
7.92% |
22.09% |
| Equipments |
| 2 Heavy Lift Equipments – |
|
|
|
| – Cranes with capacity more
than 100 tons |
20 |
4.75% |
13.91% |
| – Cranes with capacity less
than 100 tons |
15 |
6.33% |
18.10% |
| 3 Transmission line,
Tunnelling Equipments [NESD] |
10 |
9.50% |
25.89% |
| 4 Earth-moving equipments |
9 |
10.56% |
28.31% |
| 5 Others including Material
Handling / Pipeline / Welding |
12 |
7.92% |
22.09% |
| Equipments [NESD] |
| (xii) Plant and Machinery
used in salt works [NESD] |
15 |
6.33% |
18.10% |
| (V) Furniture and fittings
[NESD] |
|
|
|
| (a) General furniture and
fittings |
10 |
9.50% |
25.89% |
| (b) Furniture and fittings
used in hotels, restaurants and boarding |
8 |
11.88% |
31.23% |
| houses, schools, colleges and other education institutions,
libraries, |
| welfare centres, meeting halls, cinema houses, theatres and |
| circuses and furniture and fittings let out on hire for used on |
| occasion of marriages and similar functions |
| (VI) Motor Vehicles [NESD] |
|
|
|
| (a) Motor cycles, scooters
and other mopeds |
10 |
9.50% |
25.89% |
| (b) Motor buses, motor
lorries, motor cars and motor taxies |
6 |
15.83% |
39.30% |
| used in a business of running them on hire |
| (c) Motor buses, motor
lorries, motor cars and motor taxies |
8 |
11.88% |
31.23% |
| other than those used in a business of running them on |
| (d) Motor tractors,
harvesting combines and heavy vehicles |
8 |
11.88% |
31.23% |
| (e) Electrically operated
vehicles |
8 |
11.88% |
31.23% |
| (VII) Ships [NESD] |
|
|
|
| (a) Ocean-going ships |
|
|
|
| (i) Bulk Carriers and liner
vessels |
25 |
3.80% |
11.29% |
| (ii) Crude tankers, product
carriers and easy chemical carriers |
20 |
4.75% |
13.91% |
| with or without conventional |
| (iii) Chemicals and Acid
Carriers |
|
|
|
| 1 With Stainless steel
tanks |
25 |
3.80% |
11.29% |
| 2 With other tanks |
20 |
4.75% |
13.91% |
| (iv) Liquefied gas carriers |
30 |
3.17% |
9.50% |
| (v) Conventional large
passenger vessels which are used for |
30 |
3.17% |
9.50% |
| cruise purpose also |
| (vi) Coastal service ships
of all categories |
30 |
3.17% |
9.50% |
| (vii) Offshore supply and
support vessels |
20 |
4.75% |
13.91% |
| (viii) Catamarans and other
high speed passenger |
20 |
4.75% |
13.91% |
| for ships or boats |
| (ix) Drill ships |
25 |
3.80% |
11.29% |
| (x) Hovercrafts |
15 |
6.33% |
18.10% |
| (xi) Fishing vessels with
wooden hull |
10 |
9.50% |
25.89% |
| (xii) Dredgers, tugs,
barges, survey launches and other |
14 |
6.79% |
19.26% |
| similar ships used mainly for dredging |
| (b) Vessels ordinarily
operating on inland waters |
|
|
|
| (i) Speed boats |
13 |
7.31% |
20.58% |
| (ii) Other vessels |
28 |
3.39% |
10.15% |
| (VIII) Aircrafts or
Helicopters [NESD] |
20 |
4.75% |
13.91% |
| (IX) Railway siding,
locomotives, rolling stocks, |
15 |
6.33% |
18.10% |
| tramways and railway used by concerns, excluding railway |
| (X) Ropeway structures
[NESD] |
15 |
6.33% |
18.10% |
| (XI) Office equipments
[NESD] |
5 |
19.00% |
45.07% |
| (XII) Computers and data
processing units [NESD] |
|
|
|
| (a) Servers and networks |
6 |
15.83% |
39.30% |
| (b) End user devices, such
as, desktops, laptops, etc. |
3 |
31.67% |
63.16% |
| (XIII) Laboratory equipment
[NESD] |
|
|
|
| (a) General laboratory
equipment |
10 |
9.50% |
25.89% |
| (b) Laboratory equipments
used in education institutions |
5 |
19.00% |
45.07% |
| (XIV) Electrical
Installations and Equipment [NESD] |
10 |
9.50% |
25.89% |
| (XV) Hydraulic woks,
pipelines and sluices [NESD] |
15 |
6.33% |
18.10% |
