One view is that it is only ahl al-kitab and majus who pay jizyah. This is the view of the shafi'is and dhahiris, based on the ayah (mentioning ahl al-kitab) and the hadith which says about the majus: "apply to them the ruling of ahl al-kitab".

Hanafis and malikis apply it to all non-Arab mushrikin; Allahu a'lam I think they place non-Arab mushrikun in the same category as majus. Ibn al-Qayyim and later on Ibn 'Abd al-Wahhab also had this view. This was generally the ruling that historically prevailed in the Muslim world. It is mentioned in some books of history (I cannot remember the exact source) that when the Muslims conquered parts of India (during the time of al-Hajjaj ibn Yusuf), they asked al-Hajjaj what should be done with the Hindus who did not convert. Al-Hajjaj ordered that they be killed, since they are not majus or ahl al-kitab. However, the people of knowledge at the time criticised al-Hajjaj for this, and they said that the Hindus should pay the jizyah.