Rates of local body tax are mentioned in schedule of MMC act and the rates defer from city to city. For example the in Pimpri the rates of local body tax ranges from .5 percent to 8 percent. Though the rate in the case of most of the products is 4 percent. Schedule b of the act provides the list of the products which are exempted from LBT like specific textile products like Khadi, specific food products, cereals. Schedule is common among all the cities where local body tax is levied.