India - Annual Survey of Industries: 2013-14

This item includes (i) inward freight and transport charges, (ii) rates and taxes excluding income tax, i.e., local rates, factory license, subscription to business association (if they are mandatory for operation), boiler inspection fees, road tax for vehicles, provident fund administrative charges (to be
segregated from the provident fund contribution), sales tax renewal fees, professional tax,
property tax and (iii) purchase tax on materials.