TNVat Schedule 201516

FTHE FIRST SCHEDULEPART – A [See sub-section (1) of section 9] Goods which are taxable at the rate of 1 per cent SNO 1 2 3 4 DESCRIPTION OF GOODS Bullion, that is to say, gold, silver and platinum in mass and uncoined, pure or alloy, and specie including palamarel silver and kora gold Gold, silver, pearls, noble metals (platinum, iridium, osmium, palladium, rhodium and ruthenium) and jewellery made of it, semi precious stones and articles made of gold and silver. Precious stones namely, diamonds, emeralds, rubies, pearls, natural or cultured, cats eye, sapphires, carbuncle or garnets, coral, sardonyx, topaz, other semi precious stones and synthetic gems whether they are sold loose or as forming part of any article or jewellery in which they are set. Worn-out or beaten jewellery COMMODITY CODE 101 102 103 104 THE FIRST SCHEDULE PART B [See sub-section (2) of section 3] Goods which are taxable at the rate of 5 per cent (G.O.Ms.No.76, Commercial Taxes and Registration (B1) dated 11th July 2011 – w.e.f. 12th July 2011) Notification – I - No.II (1) / CTR /12(R-5) /2011, Notification – III - No.II (1) / CTR /12(R-7) /2011 , Notification –VIII – No. II (1) / CTR/12(R-12)/2011 and Notification –IX – No. II(1) / CTR /12 (R-13)/2011 (G.O.Ms.No.86, Commercial Taxes and Registration (B1) dated 19th July 2011 – w.e.f. 12th July 2011) (G.O.Ms.No.90, Commercial Taxes and Registration (B1) dated 21st July 2011 – w.e.f. 12th July 2011) Notification – II - No. II(1) / CTR/12(a-2)/2012 Notification – III - No. II(1) / CTR/12(a-3)/2012 Notification- IV - No. II(1) / CTR/12(a-4)/2012 (G.O.Ms.No.47, Commercial Taxes and Registration (B1) dated 27th March 2012 – w.e.f. 1st April 2012) Notification – II - No. II(1) / CTR/12(a-9)/2012 Notification- III - No. II(1) / CTR/12(a-10)/2012 (G.O.Ms.No.48, Commercial Taxes and Registration (B1) dated 27th March 2012 – w.e.f. 1st April 2012) Act No.14 of 2013 – Amendment of First Schedule – 145 – 29th May 2013 (G.O.Ms.No.82, Commercial Taxes and Registration (B1), 31st October 2014) Notification No. II(1)/CTR/36(b)/2014 Act No. 5 of 2015-Amedment of First Schedule - 77 of 31- March- 2015 SNO 1 1-A 2 DESCRIPTION OF GOODS C COMMODITY CODE Acids and chemicals of all kinds other than those specified elsewhere in the Schedule. 2001 Air Compressor (w.e.f. 01.04.2015 – G.O.Ms.No.45 dated 25.03.2015) 2156 Agricultural implements not operated manually or not driven by animal, sprayers, sprinklers and drip irrigation equipments including their parts and accessories – Omitted – 12.07.11 2002 -Omitted w.e.f 12.7.11 3 (a) All types of yarn (other than those specified in the Fourth Schedule), (b) Sewing threads of all kinds whether natural or artificial but excluding surgical sewing thread (c) Waste of all types of yarn and sewing thread 2003 4 All utensils other than those specified in the Fourth Schedule, including pressure cookers / pans except utensils made of precious metals 2004 5 Aluminium conductor steel reinforced (ACSR) 2005 6 Arecanut, betel nut, scented nut, seeval whether roasted or scented and arecanut powder 2006 7 (a) Articles and jewellery made of rolled gold and imitation gold (b) Imitation jewellery 2007 9 Bakery products including biscuits and cakes sold without a 2008 – brand name – omitted –G.O.Ms.No.86 dated 19.07.11 omitted w.e.f. w.e.f. 12.07.11 12.07.11 Bamboo 2009 10 Bark of plants, dry plant and dry flower 2010 11 Basic chromium sulphate, Sodium bi-chromate 2011 11 Bleach Liquid – Exempted by Notification – G.O.Ms.No.68 2011 8 12 dated 21.05.09 ) – w.e.f. 1.4.09 Bearings 2012 13 Beds, pillows and quilts made of cotton or silk cotton 2013 14 Bed sheet ,other than those specified in Fourth Schedule, pillow cover and other textile made - ups 2014 15 16 17 18 19 Beedi leaves Beltings Biomass briquettes Bitumen Blue metal 2015 2016 2017 2018 2019 20 Bolts, nuts, screws and fasteners 2020 21 Bone meal –(Exemption by notification –w.e.f.23.5.07) (G.O.Ms.No.107,dated 23.5.07) (a) Bricks of all kinds including fly ash bricks, refractory bricks asphaltic roofing, earthern tiles and refractory monolithic(b) Brick-bats, brick ballast, hollow block bricks, cement hollow blocks, (c) Country bricks and country tiles made of baked clay and other machine made or hand made (other than those specified in the Fourth Schedule) and stoneware(d) Crog of (a) to (c) Buckets and Kudams made of iron and steel, plastic or other materials (except precious materials) 2021 24 Camphor in all forms( Exemption by notificationw.e.f.1.1.07)- (G.O.Ms.No.79 dated 23.3.07) 2024 25 Capital goods as described in Section 2(11) of the Act. 2025 22 23 26 (a) Centrifugal and monoblock, submersible pump sets for water handling and parts thereof (b) Pumpsets upto 10 h.p and their parts thereof (w.e.f. 01.04.2015 – G.O.Ms.No.45 dated 25.03.2015) (i)Chemical fertilizers, - Entries Omiited w.ef. 2022 2023 2026 12.07.11 27 (ii)Insecticides, pesticides, rodenticides, germicides, Weedicides, fungicides, herbicides and combinations thereof, anti-sprouting products, plant-growth promoters, plant nutrients, micro nutrients, bio fertilizers, disinfectants and gypsum of all forms and descriptions - Entries 2027 Omitted – w.e.f. 12.07.11 27 (iii)Insect repellent coils, mats, liquids and creams and( iv) Mosquito destroyers, insect killer devices including heating devices used with insect repellant mats. 2027 28 Clay including fire clay, fine china clay and ball clay 2028 29 Coal tar 2029 30 Coffee beans and seeds, cocoa pod and beans and chicory 2030 31 Coir products excluding mattresses 2031 32 Colour boxes, crayons, painting boxes, painting water colours, oil colours in cakes or in liquid forms, drawing boards, brushes used therein 2032 33 Combs 2033 34 Communication equipments such as Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) 2034 35 36 37 38 Compact Fluorescent Lamps and Compact Fluorescent Tubes – w.e.f. 1.4.2012 Computer stationery Cottage cheese Cotton waste Crucibles 39 Cups, tumblers and plates of paper and plastic 34-A 40 41 42 43 44 45 Cycles, bi-cycles, tri-cycles including delivery tri-cycles, children tri-cycles and carriages, tandem cycles, cycle combinations, parts and accessories including tyres, tubes and flaps used therewith, cycle seat covers, cycle locks, cycle dynamo lights and cycle pumps Declared goods as specified in section 14 of the Central Sales Tax Act, 1956, other than those specified elsewhere in any of the Schedules Door mats, handicrafts, table mats, wall hangings made of jute Dhoop and Agarbathi – (Agarbathi-exempted by Notification - G.O.Ms.No.107,dated 23.5.07) Drugs and medicines including vaccines, syringes and dressings, medicated ointments produced under drugs licence, light liquid paraffin of IP grade Dyes, that is to say, - (I) Acid dyes, (ii) Alizarine dyes, (iii) Bases, (iv) Basic dyes, (v) Direct dyes, (vi) Napthols, (vii) Nylon dyes, (viii) Optical whitening agents; (ix) Plastic dyes, (x) Reactive dyes, (xi) Sulphur dyes, (xii) Vat dyes, (xiii) All other dyes. 2151 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 (ii) Junnadi goods 58 59 2058 2059 2060 2061 . handmade robin blue.e.(ii) Handmade paper including handmade paper board and (iii) Handmade ultramarine blue.2012 2152 Electrodes and soldering wires . confectionery.2013 2154 (i) Handmade embroidery products.e. 1.2012 2046 Exercise book. boonthikkottai. poolankzhangu. sweets.f.05.4. 2051 53 Fried and roasted grams.2012) (i) Honey. including jaggery powder and Nattu chakkarai other than those specified in the Fourth Schedule Fried groundnet kernel 54 Glass Beads and Glass marbles (Goligundu) 2054 55 Glass bottles whether old or used 2055 56 Glucose 2056 52 2052 2053 56 –A Gypsum of all forms and descriptions –w. turmeric.4. handmade washing blue. chocolates. Coal ash of all kinds and clinker. usilai leaves. coconut milk powder. 1. jaggery gur. 1. 1. toffees and savouries like chips and popcorn sold without a brand name other than those specified in the Fourth Schedule. pickles.2012) Fibers of all types and their waste other than those specified in the Fourth Schedule 2047 2048 2049 50 Fly ash (other than those specified in Fourth Schedule).f. shikakai. 28. chillies. other than those specified in Fourth Schedule Feeding bottles and nipples ( Exemption by Notification – w.46 46-A 47 48 49 Electrically operated two wheelers (E-bikes) – w. (ii) Bees wax 61 (i) Hosiery goods.e.4.f.w. cheese.f. corriander.e.f. kasthuri manjal and any such ingredients or two or more of such ingredients (ii) Scouring or cleaning powder other than branded and hand made soaps and hand made shampoos Helmets ( Exemption by Notification – w. illuppai oil cake.e. graph book and laboratory note book. 2050 51 Foods and food preparations and mixes including instant foods. shikakai powder.4. handmade laundry brightners of all its forms 2057 57 60 (i) Hair and body cleaning powders containing shikakai. peas and peas dhall. methyl alcohol. packing or labeling in connection with such manufacture inside the State for manufacture of goods other than those falling under Second Schedule Goods which are sold either by the manufacturer or by trader as Industrial Input.2015 – G.f. optical fibres) 2066 67 67(A) 68 69 Industrial inputs – Any goods falling under Part –C of First Schedule to the Tamil Nadu Value Added Tax Act.e.03.e.33 dated 29. pulses and grams (other than those specified in the Fourth Schedule) 2063 Ice 64 Ice bars/blocks – exempted by Notification G. 2070 71 Jari of all kinds including metallic yarn. packing materials and labels but excluding plant and machinery.Ms.No. metallic jari yarn.03. 2006 including consumables. neutral spirit and cement for use in manufacturer and assembling.04.f.Ms. 1.4. (ii) Wigs 2062 63 Husk and bran of all cereals. XLPE Cables. ethyl alcohol. rectified spirit. absolute alcohol. 01.No. (ii) Laurel oil.w. metallic plastic yarn.10.O. as may be notified by the Government Information Technology products as notified by the Government Insulators 2067 2067 2068 2069 70 Intangible goods like copyright. REP licence.45 dated 25.10 2064 65 Ice creams sold without brand name 2065 66 Industrial cables (High voltage cables.O. patent. polyester film yarn and radiant yarn 2071 72 Kerosene sold through Public Distribution System 2072 73 74 75 Khoya / khoa Knitting wool Lac and shellac LED – (Light Emitting Diode) lamps of all kinds (w.62 (i) Human hair. (iii) Ginger grass oil 2073 2074 2075 75-A 76 2157 2076 77 Light roofing sheets obtained by immersing paper mat in bitumen 2077 78 Lignite 2078 .2015)(i) Lemon grass oil. jelly filled cables. Alfa Olefin and Sulphonate Maize products 81 Medical equipment / devices and implants 2081 82 Milk food and milk products (including Flavoured milk. high density polythene. battens. cork sheets. gunny bags. Polythene and plastic bags including LDPE plastic bags for milk pouches. lime stone. Explanation: Planks pannels. and zinc. 2084 85 Napa Slabs (rough flooring stones) 2085 86 87 Napthalene balls Newars 2086 2087 88 Non-alcoholic beverages sold without a brand name 2088 89 (i) Non-ferrous metal and alloys.e. Packing materials including cork. (ii) Metal powder including metal pastes of all types and grades and metal scraps other than those falling under the declared goods. 2089 90 Non mechanized boats used by fishermen 2090 91 Oats ( Exemption by Notification – w. bottled or packed) Baby milk food. (iii) All metal castings. Tinned. products of lime and dolomite Packing cases. Sulphonic Acid. hawai chappals and straps thereof other than those specified in the Fourth Schedule. Tin containers. Palm fatty acid 2093 2094 2095 . wooden boxes. 1.4. when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry. Hessian cloth. Hessian based paper. wooden cable drums or other material notified by the Government in this behalf. tea chests. Jute twine. wooden crates. wooden shavings. 2082 79 83 Mixed PVC stabilizer 2079 2080 2083 84 Molded plastic footwear. polythene and Hessian based paper. HDPE/PP woven strips. milk powder and UHT milk. HDPE/PP circular strips and woven fabrics. fabric based paper and bituminized water proof paper.1956 (Central Act 74 of 1956) 2092 93 94 95 Ores and minerals. skimmed milk powder. (iv) Extrusions of non-ferrous metals such as aluminium.f.2012) 2091 92 Oil seeds other than those specified in Section 14 of Central Sales Tax Act . lime. shooks. paneer.80 Linear alkyl benzene (LAB). copper. newsprint and waste paper 2096 97 Paraffin wax of all grade standards other than food grade standard including standard wax and match wax. master batches and scraps 2102 103 Plastic raw materials 2103 104 Pollution control equipments as notified by the Government 2104 105 Printed material including diary and calendar other than those specified in the Fourth Schedule. 2117 . engines. coaches and parts thereof 2112 113 Raw Cashew. wood and paper 2109 110 Pulses and grams other than those specified elsewhere in the Schedule 2110 111 Quinine and its products 2111 112 Railway wagons. tubes and flaps used therewith 2098 99 Petromax lights 2099 100 Pipes. Cashew nuts. fresh or dried. fruit squash. other than those specified in the Fourth Schedule 2107 108 Processed meat. poultry and fish 2108 109 Pulp of bamboo. tubes and its fittings of all varieties including hose pipes. jelly. paper board. whether or not shelled or peeled 2113 114 Raw silk and silk yarn imported from abroad 2114 115 116 Readymade garments Ready to use flour pastes 2115 2116 117 Renewable energy devices and spare parts other than those specified in the Fourth Schedule. whether or not concentrated or solid. paste. ductile pipes and PVC pipes 2100 101 Pizza bread 2101 102 Plastic granules.96 Paper of all sorts. fruit drink and fruit juice (whether in sealed containers or otherwise). pickle. plastic powder. excluding toner and cartridges other than those specified in the Fourth Schedule 2106 107 Processed fruit and vegetables including fruit jam. 2105 106 Printing or drawing ink. 2097 98 Perambulators including push chairs for babies and tyres. No. parts and components thereof. Dry block rubber. copper alloys.118 River sand and grit.07.e.11.f.11 ) 2127 – Deleted w. Chemically pure sucrose in solid form and imported 132-A sugar of all kinds – w. that is to say.Ms.10.f. aniseed.O. brass.90 dated 14. shields and badges excluding apparel and footwear(ii)Childrens’ playground equipments 2131 132 Student note books and copy books other than those specified in the Fourth Schedule 2132 Sugar of all kinds. its parts and accessories 2123 124 Sherbet 2124 125 Ships.11 128 Solvent oils other than organic solvent oil 2128 129 Spectacles. medals. Raw rubber. copper and stainless steel vessel whether worn out or beaten and (f) Waste of paper board 2121 2122 123 Sewing machines. boats and other water vessels 2125 126 Silk cotton seeds Silk fabrics (excluding handloom silks) tobacco and textile fabrics unless covered by AED .(e) Old brass.90 dated 21. Dry ribbed sheets of RMA grades.08) Scraps and Wastes namely (a) Aluminium scraps (b) Non-ferrous scraps. Reclaimed rubber. Latex concentrate.11(G. swings. 12.Deleted w. Earth scrap.O. non-ferrous metal scraps.f.14 (By Notification – G. lead and lead alloys (other than those specified elsewhere in the Schedule) (c) Cloth rags (d) Waste of wool (goats hair and similar fibrous growth on bodies of animal) and waste of woolen yarn.Ms. skimmed rubber and all other qualities and grades of latex.Ms.23. Tree lace. other than those specified in the Fourth Schedule 2130 131 (i)Sports goods including goods for indoor or outdoor games. contact lens and lens cleaner 2129 130 Spices of all varieties and forms including cumin seed. beet sugar.1.2014) 2155 .e.10. trophies.No.5.o. that is to say.No.e. cups. Dry crepe rubber. Cane sugar. scraps of copper. Crumb rubber.e.07.f. All grades and qualities and Synthetic rubber 2119 120 Sago and starch of all kinds 2120 121 122 Sale of salt for industrial use by any dealer (Exempted by Notification – w.07. Ammoniated latex. latex..07 – G. Centrifugal latex. red earth and red gravel 2118 119 Rubber.82 dated 31. 2126 127 12. 4.133 Sweets made of groundnuts. 1.2012) 2147 149 Wheat Flour. puffed rice. 1. maida and rava (sooji) 2149 150 Windmill for water pumping and for generation of electricity 2150 148 2148 . and articles (excluding batteries) adapted for use.2012 Vegetable vathal of all kinds sold under a brand name other than those specified in the Fourth Schedule 2140 2145 2153 2146 Wet dates Wheat ( Exemption by Notification – w.f. generally as parts and accessories of tractors and tools and implements used therewith (ii) Trailors of tractors of all kinds (iii) Power tillers.f.2012 Oil cakes other than those specified in the Fourth (ii) Schedule – w.4.4. 1.e. (ii) & (iii) Transformers 2141 142 Transmission wires and towers 2142 143 Umbrellas of all kinds including beach and garden umbrellas and folding umbrellas and parts thereof 2143 144 Vanaspati (Hydrogeneted Vegetable Oil) 2144 140 (i) 145 146 147 Vegetable oils including refined Vegetable oils – w. fried gram and peas dhall and murukku.f.e. 2133 134 Tamarind seed and powder 2134 135 Tanning materials of vegetable origin 2135 136 137 138 Tapioca flour Tea Tools 2136 2137 2138 139 Toys excluding electronic toys 2139 141 (i)Tractors of all kinds (excluding crawler tractors).e. threshers. gingelly. combined harvesters and transplanter and (iv) attachments and parts of (i). atta. COMMODITY CODE 302 303 304 305 . deep freezers.No. neutral spirit and denatured spirit. 12th July 2011) Notification – II. (ii) Refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators.e. Apparatus for making coffee under steam pressure.5 percent.Ms.f. commonly known as espresso. 15 of 2013 – Amendment of First Schedule – 145 – 29th May 2013 (G.f. gum tapes. Commercial Taxes and Registration (B1).II(1) / CTR / 12 (a-11)/2012 (G.2012) G. 25th March 2015 Notification–III–No.No.PART – C [Sec sub-section (2) of section 3] Goods which are taxable at the rate of 14. adhesive tapes. II (1) / CTR / 11(a-2)/2013 Act No.30 Commercial Taxes Registration (B2). glue.No.76. adhesives solution.w. rectified spirit. liquid M-seal epoxy.Ms.Ms. (iv) Parts and accessories of items (i) to (iv) above.Ms.No. Commercial Taxes and Registration (B1) dated 11th July 2011 . 21st March 2013 No. II (2)/CTR /143(a-3)/2015 SNO 1 2 3 4 DESCRIPTION OF GOODS Absolute alcohol. Adhesives of all kinds including gum.O. gum paste. gummed tapes and resin other than those specified elsewhere in this schedule. II (1)/CTR /12 (R-11/2001 ) Notification–X –No. room coolers including all cooling appliances. (iii) Water cooler cum heater units.O. air coolers.O. apparatus and instruments.No.O.II (1) /CTR /12(R-6) /2011 ) Notification–VII –No. coffee coolers. lapping compound.14 of 2013 – Amendment of First Schedule – 145 – 29th May 2013 Act No. methyl alcohol. walk-in-coolers. (G. II (1)/CTR /12 (R-14/2001 ) Notification – IV – No.e.48 dated 27th March 2012 – w. self adhesive tapes. (i) Air conditioning plants.45. air conditioners and other air conditioning appliances. mechanical water coolers.4. 1. truncheons and ammunition used therewith. dry cells.f. tubes and flaps of two wheelers and three wheelers and higher number of wheelers. RDX. igniters. diffraction apparatus and mounding therefor including theodolite.Arms. solar cells of all kinds. other than lenses for spectacles.f. other optical telescope. binocular microscopes. 306 gelatin sticks. 21st March 2013 (d) LCD Panels / LED Panels (e) DVDs and CDs (f) Parts and accessories of the above Cement including white cement and their substitutes and concrete mixtures. electric detonators. cakes. detonators caps. pistols and bayonets. excavators. Beedi and Beedi Tobacco. Bulldozers. cables and fare meters for all motor vehicles. 12. pile-layers. dippers. Air guns. Bakery products including biscuits of all varieties. microscopes. magnifying glasses. fuses and other blasting powder and the like. earthmovers. opera glasses. 307 308 309 310 370 311 312 313 314 315 .e. horns. Hand grenades. survey instruments and optical lenses. dumpers. astronomical instruments. trailer of tractors.f. gun powder.7. (b) i-pod – omitted w. (iii) Tyres tubes and flaps ordinarily used for tractors. 21st March 2013 ( c) i-phone – omitted w. air rifles and pellets used therewith. Batteries and parts thereof. tyres.e. scrappers and the like and parts and accessories thereof. monoculars. pastries sold with brand name. (i) Bulbs. revolvers.11 Binoculars. button cells. parts and accessories thereof including zinc calots and carbon rods. cement products in combination with other materials not elsewhere mentioned in this Schedule.w. (ii) Parts and accessories excluding batteries. Asbestos sheets and products. Blasting gun powder and other mechanical explosives. Articles and equipments for gymnastics including health fitness equipments. ammunitions and explosives of all kinds including(i) 5 (ii) (iii) (iv) 6 7 8 9 9-A 10 11 12 13 13A 14 rifles.e. snow and cream. plates and cloth required for use therewith. forks. parts and accessories thereof and lenses. exposed films. hair removers. ice-jelly. eau de cologne. other than those specifically mentioned elsewhere in the Schedule.f. moisturizers. ramachom oil. walnut. 12th July 2011) Cosmetics and toilet articles that is to say. liquid or powder. stands. complexion rouge. Doors. blue. Branded Sweets and Savouries -Reduced to 5% . hair oil. ventilators.15 16 17 18 19 20 21 22(i) 22(ii) 23 24 25 Cement products of all kinds including cement tiles. Chinaware. bleaching agents. prickly heat powder. over-head projectors. hair sprayers. cleansing liquids. lipsticks. ladders. sound-recording and reproducing equipments. toilet soap. solid colognes. kulfi and frozen confectionery. apricots. windows.5.Ms. hair dyes. ice-candy.2013 and Germicides – w. (i) Crockery (other than those specified elsewhere in this Schedule) (ii) Cutlery (other than those specified elsewhere in this Schedule) including table cutlery. Dry fruits and nuts and kernel such as almond. film strips. perfumes.e. Disinfectants 28. Detergents whether cakes.e.O. Collapsible gates. etc. chewing gum. cinnamon oil. talcum powder. figs. frozen desert. bubble gum and the like sold with brand name. Diesel locomotive and parts and accessories thereof. other than those specified elsewhere in this Schedule. face packs. enlargers. nail polishes and varnishes. Confectionery including toffee. mechanically or electrically and their parts and grills made of iron and steel. including video cameras. abir. eye lashes and body deodorants. stain removers and all kinds of cleaning powder and liquids. 316 317 318 319 320 321 322 323 372 324 325 326 . window frames made of RCC and RCC pipes. ice-cake. similar medicated body powder and forms.No. eye liners. make-up articles. made of any materials other than those specified in the Schedule. cinema slides. rolling shutters whether operated manually. Cinematographic equipments. pavement blocks excluding cement jolleys.(By Notification G.f. pistha. doors. beauty boxes. scents. partitions. chocolate and sweets of all kinds. stain busters. porcelain ware and stoneware articles. arc or cinema carbons. hair creams.78 dated 11th July 2011-w. projectors. polish removers. No. vending machines. Fax machines and their parts and accessories. shavers. drier. dish washer. frying pans. (b) Marble slabs. plates used therewith. glazed floor. photo copying machines.O. Voltage stabilizers and regulators not specified elsewhere controlling system and thyristor control power equipments. and (b) Polished granite slabs. deep fat fryer. -12th July 2011) Duplicating machines. Air circulators. 327 328 329 330 331 332 333 334 335 336 337 . Fire fighting equipments and devices. coffee roasting appliances. (iv) (v) Black stone. grinder. mechanical timers. floor polishers. Fibre glass sheets and articles made of fibre glass other than those specifically mentioned in the Schedule. sharpeners. covers and plates. roofing and wall tiles (ii) Cuddappah stones slabs and shahabad stone slabs. electric kettle.f. cooking ranges. electric time switches. electric iron. water purifier.78 dated 11th July 2011 – w. Electric storage batteries including containers. electric hair remover. Electrical domestic and commercial appliances including – food processors like mixer. ovens. that is to say. electric knife. including tomb stones. Floor and wall tiles of all varieties (i) Ceramic tiles. spare parts and accessories. kota stone Marbles.Ms. Electronic Toys and Games. including duplicators and any other apparatus for obtaining duplicate copies. ribbons. (d) Marble dusts. (iii) (a) Granite blocks (rough or raw). (a) Marble boulders or lumps. roti-maker.26 27 28 29 30 31 32 33 34 35 36 Dry grapes (Kismis) – Reduced to 5% (By Notification G. vacuum cleaner. Fans. washing machine.e. parts and accessories thereof. other than those specified elsewhere in the Schedule. massage apparatus. (c) Marble chips. monument slab and head stone. Fire works including coloured matches. Electric motor. water heater including immersion heater. hot food cabinet. reprographic copiers including roneo machines. curd maker. electric hair drier. rice cooker. 12th July 2011) Glass and glassware other than those specified elsewhere in the Schedule. Mirrors of all kinds. Gas stoves. whether operated by electricity. Ghee with brand name – Reduced to 5% (By Notification G. their spare parts. oil bound distempers. motorettes. hoists. Ice creams sold with brand name. motor engine. elevators. Lifts.No. Motor vehicle. decolam. ii) Colours. components. iii) Dry distempers including cement based waterpaints.78 dated 11th July 2011 – w. i) Paints and enamels not otherwise specified in this schedule. Gas Ovens. mechanical power or steam. iv) Varnishes. three wheelers. marine engine. oil engine. bituminous and coal-tar blacks. sunmica. motor scooter. stiff paste paints and liquid paints. including powder paints.O. diesel engine. Machine made matches.37 38 39 40 41 42 43 44 45 46 47 48 49 50 (e) Marble floor tiles and wall tiles.Ms. Generators. other than those specifically mentioned in this Schedule. Internal combustion engine. motor cycles. mopeds. motor vessels. other than those mentioned in any of the Schedules. motor combinations. hydraulic power. generators. copper-clad board or sheet. Generating sets and non electronic voltage stabilizers. 338 339 340 341 342 343 344 345 346 347 348 349 350 351 . motor bodies built on chassis on motor vehicles and bodies built on motor vessels. French polish.e. trailers. Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel. Laminated board of sheet of all varieties and description including expanded polystyrene of all kinds of mica. Instant tea and instant coffee. plastic emulsion paints. chassis of motor vehicles.f. formica. spare parts and accessories thereof. and (f) Other articles made of marbles. films including X-ray films and film packs and plates.v) 51 52 53 54 55 56 57 58 59 60 Diluents and thinners including natural and synthetic drying and semi drying oils such as double boiled linseed oil. Ms.12 – w. Plaster of Paris. wash basins. particle board. hardboard.e. floor boards and similar boards of wood of all kinds. commodes. curtains backgrounds etc. resin cements. hard or soft wall ceiling. insulation board. flash light apparatus. Strong room or vault doors and ventilators armoured or reinforced safes. belt-less napkins.No. shaving soap.12th July 2011) Photographic cameras and enlargers. modifiers. caulking compounds and other mastics. photo blocks. brushes removers and stainers of all kinds. (i) Plywood. whale oil and tung oil. bidets. 352 353 354 355 356 357 358 359 360 361 . baby nappies and disposable diapers.O. veneer plywood. emery clothes. tri-reflectors.No. urinals. photo mounts. bath showers. photo albums.By Notification G. cash or deed boxes. razor blades. stand oil. wall coffers.Ms.e. Sanitary towels. taps.2012) Shaving sets. Sanitary equipments and fittings of every description including sinks. parts and accessories thereof. vii) All other materials used in painting and varnishing such as flint papers.78 dated 11th July 2011 -w. grafting putty. wash basin pedestal.(By Notification G. (ii) All other non-soft boards. safe deposit lockers and locker cabinets. shaving brush.f. (Reduced to 5% . photo frames. indoor walls. water closet tanks. whether or not containing any material other than wood. vi) Glaziers putty. safety razors. batten board. block board.3. Sandal wood. non refractory surfacing preparations for facades. parilla oil. false ceiling or the like.f. Power factors and shunt capacitors of all kinds. lenses. blown linseed oil. Paint brush – Reduced to 5% . painters fillings. shaving cream. after shave lotion.O. backgrounds. lamin board. cash chests.48 dated 27.4. razor cartridge. Studio backgrounds including lighting control reflectors. sulphurised linseed oil. 1. flushing cisterns. man-hole covers used in connection with drainage and sewerage disposals. Sanitary napkins. strong boxes and doors. tooth powder (whether medicated or not). stop watches. containers and vessels including thermoses. planks. (i) Water meters. weigh bridges. measuring tapes. spring balances. tubes and flaps other than those specified in the Schedule. (b) Dipping measures. ice buckets or boxes. other than those specified elsewhere in the Schedule. Timber Explanation. clocks. and (c) Meter scales. watch chains. 362 363 364 365 366 367 368 369 301 . watch bracelets. Tyres. (ii) (a) Weighing machines of all kinds including platform scales. counter scales. gas meters. Watches. time – records. mechanical – timers. Tooth paste. instrument panel clocks of all kinds including all such electronic devices. mouth washes. thermic jugs. hot or cold and components and accessories thereof. tins and receptacles to keep food or beverages or other articles. tooth brush and other dentifrices. time switches. logs. metric pouring measures. auto print time punching clocks. standing trees. steel yards and survey chains. time – registers. parts and accessories of such machines and weights used therewith. not specified in any of the Schedules. – Timber includes all kinds of wood. weighing scales and balances. parts and accessories thereof.61 62 63 64 65 66 67 68 69 Synthetic rubber products and products of mixture of rubber. Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated flasks. conical measures. tongue cleaners and deodorants. cylindrical measures. watch straps. rafters of any size or variety. Television sets and component parts and accessories thereof. industrial thermometers. parts and accessories thereof. time-pieces (whether or not in combination with any other devices). Any other good. watch bands. . Draught Beer and liquors falling against Serial Number 1 and 3 – (At the first (ii) point of sale in the State )– w.76.11.O.THE SECOND SCHEDULE (See sub-section (5) of section 3) (G. Alcoholic liquors of all kinds for human consumption. other than Beer. Commercial Taxes and Registration (B1) dated 11th July 2011 .II (1) /CTR /12(R-7) /2011 and Notification –IV –No.w. 1.11.e. II(1) / CTR/12(a-1)/2012 (G. 435 (a) © From Rs. 455 RATE COMMODITY OF CODE TAX(%) SCH LEVY II FS SPS II FS II SPS 220 II SPS 245 Entries omitted w.14 Entries omitted w.436 upto Rs.No. 1.e.w.14 II SPS 240 II SPS 230 Entires omitted w.11.2014 Baic price per case Upto Rs.f.82. II (1) / CTR / 12 (R-8) / 2011 (G.O.f.2014 ( By Notification – G. Commercial Taxes and Registration (B1) dated 27th March 2012 – w.O.421 (b) From Rs. 01.f.No.e.O.No.f. 1. Wine.e.f.e. 1st April 2012) Act No.82 dated 31.Ms.e.422 upto Rs. Alcoholic liquors of all kinds for human consumption.No.Ms. 31st October 2014) Notification No. II(1)/CTR/36(b)/2014 SNO 1 2 DESCRIPTION OF GOODS Alcoholic liquors of all kinds for human consumption which are purchased / procured / brought from outside the State other than foreign liquors falling under item 3.47. other than (i) liquors falling under items 1 and 3.5 58 401 402 402 .e.f.Ms. No. Commercial Taxes and Registration (B1) dated 21st July 2011 . Commercial Taxes and Registration (B1).Ms. 12th July 2011) Notification – III.90.f.11. 28 of 2013 – Amendment in Second Schedule -328 8th November 2013 (G.O. 12th July 2011 Notification No.10.No.Ms.14 58 14. 14 Entries omitted w. wines. 527 II SPS 210 (h) From Rs. for the purpose of levy of tax at the third point of sale in the State for them in sl.11.Ms.Ms. 1.11.761 upto Rs. 1. 1.f.11.No.528 upto Rs.14 (2) Explanation –I.82 dated 31. 1. 1.5 Entries omitted w.f.718 upto Rs.11.No. 4726 II SPS 190 (k) From Rs. 1 and 3 ( At the Third point Sale (vi) in the State) – w.e.f.82 dated 31. 760 II SPS 195 (j) From Rs. spirits and beers imported into India from foreign countries and dealt with 3 under the Customs Tariff Act 1975 II FS 58 403 (Central Act 51 of 1975) or under any other law for the time being in force relating to the duties of customs on .2014 –( By Notification – G.f. 1.O. 469 II SPS 225 (e) From Rs..O.2014) II SPS 185 II SPS 260 II SPS 250 II SPS 270 II TPS 14..e.No. While. 1.Ms. – For the purpose of levy of tax at the second point of sale in the State for the item in Sl. 717 II SPS 205 (i) From Rs.2014) Alcoholic liquors of all kinds for human consumption.14 Entries omitted w.f.e. 1. the turnover of the goods liable to tax shall be arrived at by deducting the turnover of such goods on which tax has been levied at the first point of sale. other than liquor falling against Serial No. 499 II SPS 220 (f) From Rs.e.f. 1.(d) From Rs.11. 1.” Foreign liquors.11.e.f.2014 –( By Notification – G..14 Entries omitted w.14 Entries omitted w. it shall be on the total turnover of that item.f.2014) Draught Beer (At the second point Sale in the (v) State) – w.14 Entries omitted w.11.O.f.11.e.e.f.2014 – ( By Notification – G.Ms.11. that is to say.11.10.500 upto Rs.11.82 dated 31.No.11.82 dated 31.No.515 upto Rs.10.No.e. 514 II SPS 215 (g) From Rs..14 Entries omitted w.456 upto Rs.2014 –( By Notification – G.2.e.e.4727 and above Beer (At the second point Sale in (iii) the State) – w. 1. 1.10.2.f.e.f.e.470 upto Rs.10.2014) Wine (At the second point Sale in the (iv) State) – w.O.14 Entries omitted w. 6.f. 01.10.2014) Gutkha.Ms.10.11.f.10.82 dated 31.e.82 dated 31.f.11.f.e.08 Light Diesel Oil Kerosene other than those sold through Public Distribution System Molasses Textile products not produced or manufactured in India – w.Ms..e. Cigarillos of tobacco or of tobacco substitutes w..No.2014) 13(iv) Hookah / hoodku tobacco w.O.O.65 dated 01.e.No..e.11.08 – w.2014) Sugarcane – Entries Omitted – w.f.O.82 dated 31.2014 –( By Notification – G.O.f.No..08) 4 5 6 7 8 9 10 11 12 13(i) Aviation Gasoline II FS 29 404 (i) Aviation Turbine Fuel including jet fuel II FS 29 405 (ii) Aviation Turbine Fuel sold to a Turbo-Prop Aircraft II FS 4 405 Petrol with or without additives II FS 27 406 II FS 21.10.11. (By Notification G. Pan masala w. 1. 1.No.O.O.Ms.e..Ms.f. 1.11.No. 1.07.2014 –( By 13(iii) Notification – G.No.82 dated 31.6. 1.f. 1.O.6.08) – w.11. 1.2014 –( By Notification – II LP II FS II FS II FS II FS 412 – Deleted w.e.Ms.82 13(ii) dated 31.e.Ms.2014 –( By Notification – G.f.43 407 II FS 25 408 II FS 25 409 II FS 30 410 II FS 4 411 High Speed Diesel Oil (By Notification –G.2014) Unmanufactured tobacco.No.57 dated 5.2014) Cigars and Cheroots and Cigarettes..goods imported into India.2014 –( By Notification – G.10.e.07.2014 30 30 30 30 413 414 415 416 .Ms.11.2014 –( By Notification – G. tobacco refuse w. e..82 dated 31.2014) Jarda.2014) Homogenised or reconstituted tobacco w.e..82 dated 31.82 dated 13(xii) 31.10.No.Ms. Scented tobacco w.2014 –( 13(x) By Notification – G.82 dated 31.10.Ms..Ms.2014) Preparations containing chewing tobacco w.O.No.82 dated 31.2014) II FS II FS II FS II FS II FS II FS II FS II FS II FS 30 30 30 30 30 30 30 30 30 417 418 419 420 421 422 423 424 425 .O.2014 –( By Notification – 13(xi) G.2014 –( By Notification – 13(ix) G.e.10.No. 1.Ms. 1.11.2014 –( By 13(v) Notification – G.10.2014 –( By Notification – G.O..O.No.No.2014) Cut tobacco w.Ms..2014 –( By 13(viii) Notification – G.2014) Chewing tobacco w. 1.G. 1.f.e.No.Ms.O.82 dated 31.No.f.f.10.f.2014 –( By 13(vi) Notification – G.Ms.f.No.e.10.No.O.. 1.O. not specified in any of the Schedule 13(xiii) w.f.82 dated 31.e.f.82 13(vii) dated 31.2014) Snuff of tobacco and preparations containing stuff w. 1.Ms.11.11.10. 1.11..82 dated 31.f.e.No.10.82 dated 31.Ms.11.11.11. 1..2014 –( By Notification – G.2014 –( By Notification – G.O.e.11.2014) Any other tobacco products.11.f.O..2014) Tobacco extracts and essence w.10.2014) Smoking mixtures for pipes and cigarettes w.O.e.Ms.10. 1. 11 w. 12.f.4.e. – (1) Part –A and all items and the entries relating thereto shall be omitted COMMODITY SNO DESCRIPTION OF GOODS CODE 1 601 (i) Cane or beet sugar and chemically pure sucrose in solid OMITTED form (ii) Palmyrah sugar – OMITTED w.w.11 w.f.f.07 3 603 Woven fabrics of silk or of silk waste OMITTED w. the Governor of Tamil Nadu hereby makes the following amendments to the Fourth Schedule of the Act.THE FOURTH SCHEDULE Goods exempted from tax by section 15 PART . 12th July 2011) Notification – III.4. 12.07.f.f.A (G.e. OMITTED w. 12.07) and preparations containing snuff (e) Cut tobacco OMITTED w.e.07. 1.f. 12.O. OMITTED w.11 .e.f.No.2006 (Tamil Nadu Act 32 of 2006).Ms.11 2 (i) Unmanufactured tobacco and tobacco refuse (ii) Cigars and Cheroots and cigarettes. Commercial Taxes and Registration (B1) dated 11th July 2011 .e.11 w.07.11 12.07.11 7 607 (i) Woven fabrics of synthetic staple fibres (ii) Woven fabrics OMITTED of artificial staple fibres OMITTED w.f.e. 12.e.e.07.11 5 605 OMITTED Woven fabrics of cotton. OMITTED 12.11 4 604 (i) Woven fabrics of carded wool excluding hair belting (ii) OMITTED Woven fabrics of combed wool excluding hair belting w. 12.11 w.f. (3) In the Fourth Schedule.07.76.07.No.e.f.f.II (1) /CTR /12(R-7) /2011 In exercise of the powers conferred by sub-section 86 of the Tamil Nadu Value Added Tx Act.(d)Snuff of tobacco FROM 1.07.07.e.f.e. 12. 12.07.11 w.11 6 606 (i) Woven fabrics of synthetic filament yarn (ii) Woven OMITTED fabrics of artificial filament yarn OMITTED w. cigarillos of tobacco or of 602 tobacco substitutes(iii)Other manufactured tobacco (OMITTED including (a) Smoking mixtures for pipes and cigarettes. 12.07. 12.07.e.e.f.e.(b)Biris(c) Chewing tobacco.f. tracing cloth.07.e. coated.e.e.11 609 OMITTED w.(ii) Terry towelling and similar woven terry fabrics and tufted textile fabrics (iii) Gauze (iv) Lace in the piece in strips or in motifs of cotton or manmade fibres (v) Embroidery in the piece.07.11 610 OMITTED w.polyesters or viscose rayon (iii) Textiles fabrics. including ‘Long pile’ fabrics and terry fabrics.e.07.f.f. in strips or in motifs (vi) Narrow woven fabrics OMITTED w. knitted or crocheted. 12.11 2. 12.8 9 (i) Woven pile fabrics and chenille fabrics of wool.e. cotton or manmade fibres. prepared painting canvas.11 608 OMITTED w.e.11 (i) Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like.07.07. 12.07.f. buckram and similar stiffened textile fabrics (ii) Tyre cord fabric of high tenacity yarn of nylon or polyamides. covered or laminated with plastics (iv) Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks OMITTED w. 12. .f. 12.11 10 Pile fabrics.f. The amendments hereby make shall come into force on the 12th July 2011. 12. OMITTED w. impregnated.f. f.March.12.7.No. 5 of 2015-Amedment of Fourth Schedule – 77 of 31.Ms.11-w.II (1) /CTR /12(R-7) /2011 Notification – V . II(1)/CTR/36(b)/2014 Act No.14 of 2013 – Amendment of Fourth Schedule – 145 – 29th May 2013 (G.No. II(1) / CTR/12(a-12)/2012 (G.e.No.49.e.f. II(1) / CTR/12(a-7)/2012 (G.O.Ms. sprinklers and drip irrigation equipments including their parts and accessories Aids and implements for differently abled persons as notified by the Government -w.f.11 ) Notification No.f.90. II(1) / CTR/12(a-5)/2012 Notification No.O.7. 1st April 2012) Act No.No.Ms.2013 COMMODITY CODE 701 788 901 702 .No.Ms.12.5.11 ) Notification –III.Ms.e.No.O. Commercial Taxes and Registration (B1) dated 27th March 2012 – w.II (1) /CTR /12(R-13) /2011) (G. II(1) / CTR/12(a-2)/2012 Notification No. 28. Commercial Taxes and Registration (B1) dated 27th March 2012 – w.11 of 2013 – Amendment of Fourth Schedule – 145 – 29th May 2013 Act No. Commercial Taxes and Registration (B1).O. Commercial Taxes and Registration (B1)-dated 21ST July 2011 -w.No. Commercial Taxes and Registration (B1)-dated 11.f.e.e. 31st October 2014) Notification No.O.76.PART B Goods exempted from tax by Section 15 (G.7. 1st April 2012) Notification No.II (1) /CTR /12(R-9) /2011) Notification –VIII.2015 SNO 1 (i) 1(ii) 1(iii) 2 DESCRIPTION OF GOODS Agricultural implements manually operated or animal driven as notified by the Government Agricultural implements not operated manually or not driven by animal including their parts and accessories (including those powered or operated by tractors or by power tillers) as notified by the Government Sprayers.II (1) /CTR /12(R-12) /2011 ) Notification – IX .No.No.82.47. Organic manure and all kinds of seeds including green manure seeds excluding oil seeds Bagasse Bangles other than those made of precious metals 703 704 705 706 707 708 709 Black sugarcane other than those specified in the 710 – Deleted Second Schedule .07) Bacterial culture for agriculture purpose.f.f.e. seaweed.7. 12.11.11. herbicides and combinations thereof.7.11 712 713 714 789 .f. pesticides.5.Ms.No.Entries Omitted – w.e.5.3 4 5 6 7 8 9 10 11 12 13 14 14(a) Aluminium domestic utensils not operated by pressure or electricity Appalam.Ms. Alginate (By Notification .e.e. fungicides. handloom fabrics and Gandhi Topi. 82 dated 31. educational charts.08) Broom sticks Candles (i) Cane or beet sugar and chemically pure sucrose in solid form . Braille books and globe Bread including bun and rusk (branded or otherwise) .2013 . pappad.79 dated 23.11.(By Notification – G. micro nutrients. 1.e. wheat bran.f.Ms.e. hay and straw.10. handlooms. Text books.G. 12.e.f.2014) Books.e.10.2013 (ii) 17A Insecticides. Reading books. plant-growth promoters. 28.11 .36 dated 1. anti-sprouting products.O.Entries omitted 717 790 791 . de-oiled cake. disinfectants and gypsum of all forms and descriptions – w. rodenticides.2014 – w. 1.O.08 – w. 82 dated 31. handspun yarn. 1.No.14 (By Notification – G. Weedicides. Agaragar.2014 – (By Notification – G. plant nutrients.11 w.O.Entries Omitted – w.4. Ambar Charkha. cattle feed and animal feed including supplement concentrates and additives. poultry feed.f. germicides.e.f. grass. vadam and vathal Aquatic feed.Ms. 12. periodicals and journals 711 including maps.3. bio fertilizers. Articles made of sea shells .f.4.7. 1.Entries 716 17 17A Omitted –w.f.Deleted 789 15 Cart driven by animals and hand carts 715 16 Charcoal Charkha.2014) (ii) Palmyrah Sugar – w. 28.O. (i) Chemical Fertilizers – w.No. sea shells.No. Ms. pasteurised milk and directly reconstituted milk Fresh plants. shikakai and shikakai powder. Coriander and Coriander powder. betel leaves and plantain leaves Fresh vegetables including potatoes. green leaves.No. fish seeds.03. butter milk.1.O.Ms.19 Chillies and Chilly powder.O. tapioca and fresh fruits Garlic and ginger Gauze or bandage cloth produced or manufactured in power loom sold by a dealer whose aggregate turnover does not exceed Rupees One crore in a year Goods covered by Public Distribution System (except kerosene) Goods manufactured by village Blacksmith and Adisarakku items as notified by the Government Goods taken under customs bond for re-export after manufacturing or otherwise 718 719 726 727 728 729 730 731 732 733 734 735 736 737 738 . 01.f. saplings. tamarind and asafetida (Hing) sold by any dealer whose total turnover in respect of those does not exceed rupees three hundred crores in a year (By Notification G. fishnet fabrics.No. paddy and rice including broken rice 20 Condoms and contraceptives 720 21 Curd. fishing hooks.08) Coarse grains. fishing lamps. lussi. fishing ropes.36 dated 1. fishing swivels. fishing floats. prawn / shrimp seeds (w.e. separated milk and butter without any brand name 721 22 Cycle rickshaw (without motor) 722 23 Earthern pot and pottery items 723 24 25 Electoral rolls Electrical energy (i) Energy saving choolas (ii) Solar cookers (iii) Municipal waste conversion devices for producing energy Firewood. green tea leaves.4.04.08 w. excluding casurina and eucalyptus timber Fishnet.2015) 724 725 18 26 27 28 29 30 31 32 33 34 35 36 37 38 Fly Ash sold to brick manufacturers Footwear with sale value less than two hundred rupees Fresh milk. turmeric and turmeric powder. fresh flowers.45 dated 25. fishnet twine.2015 – G.f.4.e. 4. Rodenticides. Herbicides and combination thereof.f.O.4. Plant –growth promoters. (ii) Hank yarn Human blood including blood components and blood plasma (i) Hurricane lights and bed room lights burning on oil (ii) Kerosene lamps (other than gas lights and petromax lights) (iii) Kerosene stoves (iv) Parts and accessories including wicks and chimneys of the above goods Indian musical instruments including indigenous handmade musical instruments Indigenous Sericulture products Insulin of all Types .e.Ms.e.w.2013 38 -A 39 40 41 41-A 41-B 41-C 42 43 44 45 46 47 48 48-A Insecticides.09) Hand pumps.e.No.08-w.O.w.36 dated 1. 1.Ms.67 dated 21. 1.4.No.w. 28. Plant Nutrients. Weedicides.B 48. 1.36 dated 1. Pesticides.No.2013 Gum Benzoin including instant Sambirani in the form of tablets or sticks Handicrafts Handmade or Handloom made woven durries.C 49 790 791 739 740 741 902 786 787 742 743 744 745 746 747 748 903 782 783 749 750 751 .O.w. coir mattings and jamakalams Handmade Locks . parts and fittings Handmade safety matches including partially machine made safety matches.2012) Handmade Steel trunk boxes (By Notification G.5.f.08 w.09) Handmade tin containers (By Notification G.08) Khadi garments / goods and made-ups as notified by the Government Kumkum. 1. 1.f.4.f.Ms. Micro Nutrients and Bio fertilizers –w.e. alta and sindur 51 Licenced software with complete Tamil version 48.O.4.05. 1.e.Goods which are used for agricultural / horticultural purposes (i) Chemical Fertilizers – w.e.67 dated 21.f. Fungicides.f.4.5.4.Ms. bindi.e.05.08) Jatropha seeds and Jatropha oil (By Notification G.e.f.No. kajal.09 .2012 50 Jaggery and gur including Jaggery powder and nattuchakkarai (By Notification G. 28.f.09 .4. Ms.08) (c) Neem oil caked.No. Thali. thinai. broomstick and thonnai . brushes.2015) National flag Non-judicial stamp papers sold by Government Treasuries or vendors.e. eggs. UNICEF Greeting cards and calendars Mosquito nets of all kinds (w.4. post card.No. namakkati. coconut leaves and date leaves and thatti. groundnut sheel. coir coir dusts.O.08 – w. rupee note. coir rope and coir husk (excluding coir products). 01. Wheat sold through Public Distribution System (f).e. cumbu. dry leaves (manthara leaves. processed and packed items ) .4.36 dated 1.No. coconut shell and its chips (iii) Cotton rope.O. (ii) Tapioca kappi. 1.36 dated 1. fans manufactured out of palm leaves. pulichakeerai rope and braided cord (iv) cotton seed husk.e. poultry and livestock (other than race horses) (a) Metti.45 dated 25.f. varagu.4. ragi. Tapioca thippi. sold without a brand name 753 54 55 55-A 56 57 58 59 60 61 Meat.2015 – G. 1.. palmyrah fibres and stalks.O.(d) Packed pickles weighing below 50 grams (e). coconut husk and paddy husk (v) Palm jaggery and palmyrah sugarcandy (vi) Sugar candy and bura sugar 754 755 905 756 757 758 759 760 761 . prawn and other aquatic products (other than branded. coir fibre. brokens and bran of cholam. fish including dry fish. Karukamani and Cross made of gold and used as symbol of wedlock without chain (By Notification G.Ms.f.04.4.08 – w.03. vibhuti and prasadam – sold by any dealer Paper bags and paper envelopes and cloth lined paper envelopes (whether printed or not) – (By notification G. coconut thatches. kudiraivalai and milo) (i) Products of palm industry other than those listed in the First Schedule and of article such as baskets.Ms. koodai. samai.52 Life saving drugs as notified by the Government 752 53 Masala powder or paste whether or not with oil or additives. deccan hemp fibre (excluding deccan hemp products). muram and other products made of bamboo or cane.08) Products of millets ( flour. mats. sold by Government. korai grass and korai mats.f. loose or in book form Panchamirtam. Tamil Daily sheet calenders and (h). anklet and waist cord made of silver (b). etc. when sold to the Reserve Bank of India and cheques. postal items like envelope. Student Note Books and Copy books manufactured out of paper purchased from Registered dealers liable to pay under this Act (g). Ms.(1) Coconut oil (2) Gingelly oil (3) Groundnut oil (4) Sunflower oil (5)Cotton seed oil (6) Rice bran oil (7)All refined oils of the above 1 to 6 and (8) Refined Palm oil (9) Soya oil .e.No. cocoon and raw silk including indigenous raw silk and indigenous silk yarn Slate.62 Puffed rice. flattened or beaten rice.08) Sale of following vegetable oils by any dealer whose total turnover on sale of those goods does not exceed rupees five crores per year.2012 Sale of oil cakes including de-oiled cakes by any dealer whose total turnover on the sales of these goods does not exceed rupees five hundred crores per year Sale of peas and peas dhall including broken. slate pencils and chalk sticks Steam Stitched handloom and mill made hand kerchiefs 784 765 – omitted 766 767 768 769 770 771 772 785 773 774 775 776 .(2) Tur or arhur(3) Moong or green gram(4) Masur or lentil(5) Urad or black gram(6) Moth (7) Lekh or khesari (8) Mochai (9) Karamani (10) Thatta Payaru (11) Kollu (12) Avarai Salt (branded or otherwise) including iodized or vitaminised salt for human consumption Saree falls Seeds of all kinds other than oil seeds 72 Semen including frozen semen 64 64 A 65 66 67 68 69 70 72 A 73 74 75 76 Siddha Medicine (By Notification G.f.omitted .w.4.04.4.Ms.O. 1.08 w. by any dealer whose total turnover on their sales of these goods does not exceed rupees three hundred crores per year Sale of the following pulses and grams including broken.f.e. splits.No. rice flour and de-oiled rice bran 762 63 Raw wool and animal hair 763 764 71 Rubber play balls and balloons Rubberised textile fabrics (By Notification G.36 dated 1.4. husk and dust thereof and parched and fried grams made from them by any dealer whose turnover in respect of the goods in each item does not exceed rupees five hundred crores in a year (1) gram or gulab gram.08 – w.4.f. parched paddy or rice coated with sugar or gur.O.e. flour. parched rice. husk and dust thereof. 01.08) Silk worm laying. 1.36 dated 1. O.11 (i) Woven pile fabrics and chenille fabrics of wool.11 (i) Woven fabrics of synthetic staple fibres (ii) Woven fabrics of artificial staple fibres – w.82 dated 31. pens.7. including ‘Long pile’ fabrics and terry fabrics.e. 12.Ms. ballpoint 81 pens.O.4. medicinal. coated.coconut milk and coconut milk powder – (By Notification G.e. Writing instruments.11 (i) Woven fabrics of synthetic filament yarn 77A(4) (ii) Woven fabrics of artificial filament yarn – w.10.e. stainless steel nibs.e. sharpeners. in strips or in motifs (vi) Narrow woven fabrics – w.Sugarcane of all varieties – w. buckram and similar stiffened textile fabrics (ii) Tyre cord fabric of high tenacity yarn of nylon or 77A(7) polyamides. de-mineralised water.e.7.e.f.11.polyesters or viscose rayon (iii) Textiles fabrics. cotton or manmade fibres (ii) Terry towelling and similar woven terry fabrics and tufted textile fabrics 77A(6) (iii) Gauze (iv) Lace in the piece in strips or in motifs of cotton or manmade fibres (v) Embroidery in the piece.f.f. – w. black boards. tracing cloth. 12. 80 ionic. prepared painting canvas. covered or laminated with plastics (iv) Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks – w.f. Neera and Arrack 79 Vermicelli Water other than –(i) Aerated.f. 12.08 –w. – w. 12.7.1.2014) i) Tender coconut (ii) Packaged tender coconut water (iii) 77 Desicated coconut.f. impregnated. colour pencils.11 (i) Woven fabrics of carded wool excluding hair belting 77A(2) (ii) Woven fabrics of combed wool excluding hair belting – 76-A 904 777 792 793 w.11 78 Toddy.4.e.2014 – (By Notification – G.11 77A(3) Woven fabrics of cotton.Ms. 12.7. 794 795 12.e.f. 77A(5) 796 797 798 799 778 779 780 781 . 12.11 (i) Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like. pencils. geometry boxes and dissection boxes.e.08) 77A(1) Woven fabrics of silk or of silk waste – w. refills.f. and (ii) Water sold in sealed container. dusters. battery. 77A(8) knitted or crocheted.f. No.e.No.7.11 Pile fabrics.7.7.f. distilled. mineral.7.36 dated 1. 12. 1. NOTIFICATION EXEMPTION IN RESPECT OF TAX PAYABLE BY ANY DEALER ON THE SALE OF THE CERTAIN GOODS UNDER THE ACT (G.79 Commercial Taxes Registration (B2). Writing ink including ink tablets Pillow covers. Gum 2 Melia Azadirachita (neem) barks. the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable by any dealer on the sale of following goods . ebonite pens.O. SNO 1 2 3 4 5 6 7 8 11 12 13 14 15 16 17 18 20 21 DESCRIPTION OF GOODS Kerosene pressure stove Fertiliser mixture manufcactured out of chemical fertilizer for which has been paid locally All seeds used for sowing purposes Packed drinking water sold in sealed refill cans and sachet Coconut other than copra Peas flour Fried peas Coconut shell powder Synthetic gems Thanjavur plates Cloth bag Instruments for drawing and dissection Graph and exercise note book Mathematical learning instruments Wood covered lead pencils. 2006 (Tamil Nadu Act of 32 of 2006).No. 23rd March 2007) No. flowers 3 Phyllanthus Amarus 4 Phyllanthus Maderas patensls 5 Eclipta Alba 6 Clytoria Ternatea 7 Trichosanthes Cucumerina COMMODITY CODE 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 . leaves. ebonite ball pens. Writing pencils. II (1) / CTR / 30 (a-2) / 2007 In exercise of the powers conferred by sub-section (1) of Section 30 of the Tamil Nadu Value Added Tax Act .Ms. bed sheets and towels made from handlooms and power looms cloth other than those made of mill made cloth Cashew shell Medicinal herbs and country drugs including roots in fresh or dried form of the following 1 Acacia Arabica barks. Kaempeearia-galang.O. Resin Syzgium Cuminy seed Ipomoba digitata Abutilon Indicum Aristolochia Indica Adhatoda Vasika Zizphus Jujuba Morinda Citrufolia Solanum Melangeanum Absus Precatorious Solanum Indicum Paederia Foetida Gloriass Superba Citrullus Colocynthis Nelumbo Nucifera Hellicteres Isora Vitis Quadrangularis Mucuna Pruina Salacia Reticulata Wrightia Tinctoria Hygrophila Spinosa Strycenosnux – Vomica Crataeva Relingiso Minuspora Elangi Cleome Inosandra This Notification shall be deemed to have come into force on the 1st January 2007NOTIFICATION Exemption from payment of Value Added Tax on the medicinal herbs and country drugs including roots in fresh or dried form.Fruiticosa kura. AconitumHterrophyllumwell.1.Somolocis Racemosa Roxb.Nellikai.IndigoferaTinctoria Linn. Ms. Quercus Infectoria Oliv. Boerhaavia Diffusa Linn. MagnoliaFuscata Andr.Tribulus – Terrestrusliun.8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Solanum xanthocarpum Evolvulus Alsinoides Tragia Involcrata Aeria Lanata Cyperus Rotundus Plum Bago Zeylancia Alovera leaves.No. Thippilli. wood fordia.5 Commercial Taxes Department dated 1.2007) SNO and Registration (B1) DESCRIPTION OF GOODS Pipercubebalinn. (G. COMMODITY CODE 518 . No. the Governor of Tamil Nadu hereby cancels the Commercial Taxes and Registration Department Notification No. Osxillum Savivum.O. Bondu nut. Withania Somnifetra. Senna leaves. Black cumin. Galangal roots. Satavari.f. Commercial Taxes and Registration (B2). Kasthuri turmeric and Kasini keerai powders). Beedi Tobacco. Athimaturam (Clyzorrizha or Liquorice roots). snuff and cheroot –omitted w. Extraordinary dated the 8th August 2007.11 519 This Notification shall come into force on the 12th July 2011. Siruthekku.Cassia Flower. SNO DESCRIPTION OF GOODS COMMODITY CODE 1 Beedi. Mulaippal vidhai. Stramonium seeds. Saraswathi leaves. Pomogranite shell. II(1)/CTR/52(a)/2007 published at page 1 of Part II – Section 1 of the Tamil Nadu Government Gazette. Patakam. Nellap panai kizangu.2006 (TamilNadu Act 32 of 2006). as amended.No. Hemidusmus. Karbogarisi. Thulasi leaves. Bishop Weed. Big Galangal roots. Dill seeds. vlampazham. Stone flower. Andrographic Paniculat.Ms.7. Vempadapattai (Hibiscus. vilvapazham. 12. 11th July 2011) Notfication – I . . Pippra Moolam.75.II(1) /CTR/12(R-1)/2011 In exercise of the powers conferred by sub-section (3) of Section 30 of the Tamil Nadu Value Added Tax Act. Tobacco leaves. Calamus root. Andropogan Muricatus.e. Benjamine. Sarja Rasam (Damarbatu). Gymnena sylvestra. pods and cassia and vinco rosea (Nithya kalyani) leaves and roots This notification shall come into force on the January 2007 1st day of CANCELLATION OF NOTIFICATION UNDER THE ACT (G. O. In exercise of the power conferred by sub-section (1) and (2) of Section 30 of the Tamil Nadu Value Added Tax Act. aniseed (sombu) and fenugreek (menthi) and aniseed powder (G.II(1)/CTR/14/2009 In exercise of the powers conferred by sub-section (1) of Section 30 of the Tamil Nadu Value Added Tax Act.3.67 Commercial Taxes and Registration [B2] Department dated 21.Pepper powder and cumin seed powder ( By Notification –G. Ms No. NOTIFICATION G.4.2008 No.10-w.No.09 No.1.e.10) by any dealer whose total turnover in respect of those items does not exceed rupees three hundred crores in a year COMMODITY CODE 521 This Notification shall be deemed to have come into force on the 1st April 2009. the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under the said Act on the sale of SNO 1 DESCRIPTION OF GOODS Pepper.II(1)/CTR/4(B-2)/2010. 2006 (Tamil Nadu Act 32 of 2006).f.2006 (Tamil Nadu Act 32 of 2006).NOTIFICATION G.33 dated 29.4.05.33 dated 29. cumin seed .03.O. .10w.O.05. COMMODITY CODE 520 This Notification shall be deemed to have come into force on the 1st May 2008.e.f. Ms No. the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under the said Act on the sale of SNO 1 DESCRIPTION OF GOODS Mustard.43 Commercial Taxes and Registration [B2] Department dated 05.10) by any dealer whose total turnover in respect of those items does not exceed rupees three hundred crores in a year.Ms.No. 1.Ms.O. O.O.NOTIFICATION G. including thonnai manufactured out of areca palm leaf Palmyra rafters used as beams in huts and small houses COMMODITY CODE 523 524 525 This Notification shall be deemed to have come into force on the 1st April 2010.2006 (Tamil Nadu Act 32 of 2006).33 Commercial Taxes and Registration [B2] Department dated 29. the Governor of Tamil Nadu hereby makes an exemption of tax payable under the said Act on the sale of SNO 1 DESCRIPTION OF GOODS COMMODITY CODE Aloe Vera products by any dealer whose total turnover does not exceed rupees one crore in a year. NOTIFICATION G. 522 This Notification shall come into force on the 1st April 2010.II(1)/CTR/4(B-7)/2010. 2006 (Tamil Nadu Act 32 of 2006).33 Commercial Taxes and Registration [B2] 29. In exercise of the power conferred by sub-section (1) and (2) of Section 30 of the Tamil Nadu Value Added Tax Act.03. namely:SNO i ii iii DESCRIPTION OF GOODS Fuel manufactured out of Municipal solid dry waste Plates. Cups. the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under the said Act by any dealer on the sale of the following goods.10) dated No.3. Ms No.10 No. Ms No.II(1)/CTR/4(b-5)/2010 In exercise of the powers conferred by sub-section (1) of Section 30 of the Tamil Nadu Value Added Tax Act. . 11th JULY 2011) No.Ms.O.Ms. II(2) /CTR/143(a-1)/2015 In exercise of the powers conferred by sub-section(1) of Section 30 of the Tamil Nadu Value Added Tax Act.NOTIFICATION . diagnostic reagents. 25th March 2015) No. blood 809 .I REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G.I (G.O. dated the 23rd March 2007.O.II(1)/CTR/30(a-5)/2007.No.No. Extraordinary. published at pages 4 and 5 of Part II – Section 1 of the Tamil Nadu Government Gazette.2006 (Tamil Nadu Act 32 of 2006). 19th JULY 2011) In exercise of the powers conferred by sub-sections(1) of (3) of Section 30 of the Tamil Nadu Value Added Tax Act 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.No. flour. NOTIFICATION . Tapioca waster 803 4 Bajji flour 804 5 Energy (Sathu Mavu) flour 805 5A Unbranded Ghee 806 6 Date syrup 807 7 Interesterified Vegetable oil fat (Vanaspathi) 808 9 Diagnostic kits. accessories.45 Commercial Taxes Registration (B1). the Governor of Tamil Nadu hereby makes a reduction in the rate of tax payable by any dealer on the sale of following goods to five per cent under the Act:COMMODITY SNO DESCRIPTION OF GOODS CODE 1 Unbranded Coffee powder other than instant coffee 801 2 Masala powder with brand name 802 3 Tapioca Chips. II (1) / CTR / 12 (R-20)/2011 (G.86 Commercial Taxes Registration (B2).Ms. the Governor of Tamil Nadu hereby makes an exemption in respect of the Tax payable under the said Act by any dealer on the SNO 1 1st DESCRIPTION OF GOODS works contract relating to sizing of yarn COMMODITY CODE 526 The Notification shall come into force with effect on and from the April 2015.78 Commercial Taxes Registration (B2). 78 Commercial Taxes Registration (B2). This Notification shall be deemed on to have come into force on the 12th July 2011.10 11 12 13 14 15 16 17 18 19 20 21 22 23 25 bags and disposables Wet grinders Jolleys. Industrial and sanitary items Kuthuvilakku. Extraordinary. windows. retreading cushion. Vulcanizing rubber i and solution and other materials used for retreading 825 tyres .O. the Governor of Tamil Nadu hereby makes a reduction in the rate of tax to five per cent under the Act payable by any dealer on the sale of the following goods:COMMODITY SNO DESCRIPTION OF GOODS CODE Tread rubber.Ms. dated the 23rd May 2007. door and window frames made of R. pipes (without input tax credit on purchase or cement) Unbranded steel furniture All plastic goods other than doors. published at page 2 of Part II – Section 1 of the Tamil Nadu Government Gazette.C.C. 11th JULY 2011) No. NOTIFICATION . and R.frames. Agalvilakku. automobile.C. Dhoopakal Moulded idols Audio Cassettes including pre-recorded cassettes Account books and diaries School bags and unbranded travel bags Shields Barbed wire.profiles. Pavai vilakku.C.III REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G. Kovilmani. Karpoorathattu.No. wire rod and wire links Mop made of Cotton yarn Used Cars / Motor vehicles on value addition without Input tax credit Textile machinery and parts Electroflux 810 811 812 813 814 815 816 817 818 819 820 821 822 823 824 2. II (1) / CTR / 12 (R-22)/2011 In exercise of the powers conferred by sub-sections(1) of (3) of Section 30 of the Tamil Nadu Value Added Tax Act 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/34(a-2)/2007. Karthikai vilakku. Yanai vilakku. IV REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G. NOTIFICATION . II (1) / CTR / 12 (R-28)/2011 (G.No.No. NOTIFICATION . II (1) / CTR / 11(a-1)/2013 .No.O.75 Commercial Taxes Registration (B2).II(1)/CTR/11(b-1)/2008. namely:SNO i ii Iii iv v DESCRIPTION OF GOODS Arecanut raw seeval Mosaic Chips Files and folders made of paper board Plastic photo frames Generators used for producing electricity COMMODITY CODE 829 830 831 832 833 2. The Notification shall come into force on the 12th July 2011. 21st March 2013 No.Ms.No. II (1) / CTR / 12 (R-3)/2011 and NOTIFICATION – IX REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G. The Notification shall come into force on the 12th July 2011.O.Ms.O. 11th JULY 2011) No. published at page 1 of Part II – Section 1 of the Tamil Nadu Government Gazette.II (G. Ms.O. 11th JULY 2011) No. 11th JULY 2011) No.ii iii iv Unbranded footwear with sale price more than rupees two hundred Materials used for making footwear Non-woven fabric and its products 826 827 828 2. Extraordinary.78 Commercial Taxes Registration (B2). II (1) / CTR / 12 (R-23)/2011 In exercise of the powers conferred by sub-sections(1) of (3) of Section 30 of the Tamil Nadu Value Added Tax Act 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No. the Governor of Tamil Nadu hereby makes a reduction in the rate to five per cent in respect of tax payable under that Act by any dealer on the sale of the following goods. dated the 1st April 2008.Ms.30 Commercial Taxes Registration (B2).78 Commercial Taxes Registration (B2). safety pin. 11th JULY 2011) No. The Notification shall come into force with effect on and from the July 2011. rubber band and stapler pin Information Technology Products .Ms. dated the 29th March 2010.5 percent to 5 per cent in respect of tax payable under that Act by any dealer on the sale of the following goods. dated the 10th June 2009. powder or wet dough) COMMODITY CODE 838 839 840 2. Extraordinary. examination board clip. 21st March 2013 5 6 12th COMMODITY CODE 834 835 836 837 2.X REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G. Scissors and Hand needles used for tailoring Branded ready mix food products ( in the form of flour. namely MP3 and MP4 players – omitted w. II (1) / CTR / 12 (R-29)/2011 In exercise of the powers conferred by sub-sections(1) of (3) of Section 30 of the Tamil Nadu Value Added Tax Act 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No. published at page 20 of Part II – Section 1 of the Tamil Nadu Government Gazette.II(1)/CTR/14(b-1)/2010. namely:SNO DESCRIPTION OF GOODS 2 3 Pickles with brand name Hand made iron safe Paper pin.In exercise of the powers conferred by sub-sections(1) of (3) of Section 30 of the Tamil Nadu Value Added Tax Act 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No. published at page 1 of Part II – Section 1 of the Tamil Nadu Government Gazette. namely:SNO DESCRIPTION OF GOODS 1 4 5 Branded Coffee Powder (other than instant Coffee) Knives.5 percent to 5 per cent in respect of tax payable under that Act by any dealer on the sale of the following goods. NOTIFICATION . gem clip.O.No. The Notification shall come into force with effect on and from the 12th July 2011 . the Governor of Tamil Nadu hereby makes a reduction in the rate of tax from 14.II(1)/CTR/13/2009.f.e.78 Commercial Taxes Registration (B2). Extraordinary. identity card clip. the Governor of Tamil Nadu hereby makes a reduction in the rate of tax from 14. No. 2006 (Tamil Nadu Act 32 of 2006). REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G. the Governor of Tamil Nadu hereby makes a reduction in rate of the tax from 5 per cent to 2 percent in respect of tax payable under the said Act by any dealer on the sale of SNO 1 COMMODITY CODE 841 DESCRIPTION OF GOODS Cardamom The Notification shall come into force with effect on and from the 1st April 2015.REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G.No.Ms.45 Commercial Taxes Registration (B1).Ms. 25th March 2015) No. 2006 (Tamil Nadu Act 32 of 2006).45 Commercial Taxes Registration (B1). .O.5 per cent to 5 percent in respect of tax payable under the said Act by any dealer on the sale of SNO 1 Description Cellular Telephone (Mobile Phone) Sch Part I C Item 13A (a) Commodity code 842 The Notification shall come into force with effect on and from the 1st April 2015. the Governor of Tamil Nadu hereby makes a reduction in rate of the tax from 14.O. II(2) /CTR/143(a-2)/2015 In exercise of the powers conferred by sub-section (1) of Section 30 of the Tamil Nadu Value Added Tax Act. 25th March 2015) In exercise of the powers conferred by sub-section (1) of Section 30 of the Tamil Nadu Value Added Tax Act.