THE FIRST SCHEDULE PART A [See sub-section (1) of section 9] Goods which are taxable at the rate of 1 per

r cent SNO 1 2 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 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 COMMODITY CODE 101 102

103

104

(G.O.Ms.No.48, Commercial Taxes and Registration (B1) dated 27th March 2012 w.e.f. 1st April 2012) SNO 1 DESCRIPTION OF GOODS Acids and chemicals of all kinds other than those specified elsewhere in the Schedule. Agricultural implements not operated manually or not driven by animal, sprayers, sprinklers and drip irrigation equipments including their parts and accessories COMMODITY CODE 2001 2002 -Omitted w.e.f 12.7.11

Omitted 12.07.11
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 All utensils other than those specified in the Fourth Schedule, including pressure cookers / pans except utensils made of precious metals Aluminium conductor steel reinforced (ACSR) Arecanut, betel nut, scented nut, seeval whether roasted or scented and arecanut powder (a) Articles and jewellery made of rolled gold and imitation gold (b) Imitation jewellery

2003

4 5 6 7 8 9 10 11 11 12 13 14 15 16 17 18 19

2004 2005 2006 2007

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 Bark of plants, dry plant and dry flower Basic chromium sulphate, Sodium bi-chromate Bleach Liquid Exempted by Notification G.O.Ms.No.68 dated 21.05.09 ) w.e.f. 1.4.09 Bearings Beds, pillows and quilts made of cotton or silk cotton Bed sheet ,other than those specified in Fourth Schedule, pillow cover and other textile made - ups Beedi leaves Beltings Biomass briquettes Bitumen Blue metal 2010 2011 2011 2012 2013 2014 2015 2016 2017 2018 2019

20 21

Bolts, nuts, screws and fasteners 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) Camphor in all forms( Exemption by notificationw.e.f.1.1.07)- (G.O.Ms.No.79 dated 23.3.07) Capital goods as described in Section 2(11) of the Act. (a) Centrifugal and monoblock, submersible pump sets for water handling and parts thereof (b) Pump sets of 3 h.p. and 5 h.p. (i)Chemical fertilizers, -

2020 2021

22

2022

23 24 25 26

2023 2024 2025 2026

Entries Omiited w.ef.

2027

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

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 and mosquito nets of all kinds Clay including fire clay, fine china clay and ball clay Coal tar Coffee beans and seeds, cocoa pod and beans and chicory Coir products excluding mattresses Colour boxes, crayons, painting boxes, painting water colours, oil colours in cakes or in liquid forms, drawing boards, brushes used therein 2027

28 29 30 31 32

2028 2029 2030 2031 2032

33 34

Combs Communication equipments such as Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) Compact Fluorescent Lamps and Compact Fluorescent Tubes w.e.f. 1.4.2012 Computer stationery Cottage cheese Cotton waste Crucibles Cups, tumblers and plates of paper and plastic 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. Electrically operated two wheelers (E-bikes) w.e.f. 1.4.2012 Electrodes and soldering wires - w.e.f. 1.4.2012 Exercise book, graph book and laboratory note book, other than those specified in Fourth Schedule Feeding bottles and nipples ( Exemption by Notification w.e.f. 1.4.2012) Fibers of all types and their waste other than those specified in the Fourth Schedule

2033 2034

34-A 35 36 37 38 39

2151 2035 2036 2037 2038 2039

40

2040

41

2041

42 43 44

2042 2043 2044

45

2045

46 46-A 47 48 49

2152 2046 2047 2048 2049

50

Fly ash (other than those specified in Fourth Schedule), Coal ash of all kinds and clinker. Foods and food preparations and mixes including instant foods, coconut milk powder, pickles, sweets, cheese, confectionery, chocolates, toffees and savouries like chips and popcorn sold without a brand name other than those specified in the Fourth Schedule. Fried and roasted grams, peas and peas dhall, chillies, corriander, turmeric, shikakai, shikakai powder, jaggery gur, including jaggery powder and Nattu chakkarai other than those specified in the Fourth Schedule Fried groundnet kernel Glass Beads and Glass marbles (Goligundu) Glass bottles whether old or used Glucose (i) Handmade embroidery products,(ii) Handmade paper including handmade paper board and (iii) Handmade ultramarine blue, handmade washing blue, handmade robin blue, handmade laundry brightners of all its forms (i) Hair and body cleaning powders containing shikakai, boonthikkottai, illuppai oil cake, poolankzhangu, usilai leaves, 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.e.f. 1.4.2012) (i) Honey, (ii) Bees wax (i) Hosiery goods, (ii) Junnadi goods (i) Human hair, (ii) Wigs Husk and bran of all cereals, pulses and grams (other than those specified in the Fourth Schedule) Ice

2050

51

2051

52 53 54 55 56 57

2052 2053 2054 2055 2056 2057

58

2058

59 60 61 62 63

2059 2060 2061 2062 2063

64 65

Ice bars/blocks exempted by Notification G.O.Ms.No.33 dated 29.03.10- w.e.f. 1.4.10 Ice creams sold without brand name

2064 2065

66

Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) Industrial inputs Any goods falling under Part C of First Schedule to the Tamil Nadu Value Added Tax Act, 2006 including consumables, packing materials and labels but excluding plant and machinery, ethyl alcohol, absolute alcohol, methyl alcohol, rectified spirit, neutral spirit and cement for use in manufacturer and assembling, 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, as may be notified by the Government Information Technology products as notified by the Government Insulators Intangible goods like copyright, patent, REP licence. Jari of all kinds including metallic yarn, metallic jari yarn, metallic plastic yarn, polyester film yarn and radiant yarn Kerosene sold through Public Distribution System Khoya / khoa Knitting wool Lac and shellac (i) Lemon grass oil, (ii) Laurel oil, (iii) Ginger grass oil Light roofing sheets obtained by immersing paper mat in bitumen Lignite Linear alkyl benzene (LAB), Sulphonic Acid, Alfa Olefin and Sulphonate Maize products Medical equipment / devices and implants Milk food and milk products (including Flavoured milk, skimmed milk powder, Tinned, bottled or packed) Baby milk food, paneer, milk powder and UHT milk. Mixed PVC stabilizer

2066

67

2067

67(A) 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82

2067 2068 2069 2070 2071 2072 2073 2074 2075 2076 2077 2078 2079 2080 2081 2082

83

2083

84 85 86 87 88

Molded plastic footwear, hawai chappals and straps thereof other than those specified in the Fourth Schedule. Napa Slabs (rough flooring stones) Napthalene balls Newars Non-alcoholic beverages sold without a brand name (i) Non-ferrous metal and alloys, (ii) Metal powder including metal pastes of all types and grades and metal scraps other than those falling under the declared goods, (iii) All metal castings, (iv) Extrusions of non-ferrous metals such as aluminium, copper, and zinc. Non mechanized boats used by fishermen Oats ( Exemption by Notification w.e.f. 1.4.2012) Oil seeds other than those specified in Section 14 of Central Sales Tax Act ,1956 (Central Act 74 of 1956) Ores and minerals, lime, lime stone, products of lime and dolomite Packing cases, Packing materials including cork, cork sheets, gunny bags, HDPE/PP woven strips, HDPE/PP circular strips and woven fabrics; Hessian cloth, Hessian based paper, polythene and Hessian based paper; high density polythene, fabric based paper and bituminized water proof paper, Jute twine, Polythene and plastic bags including LDPE plastic bags for milk pouches; Tin containers, shooks, tea chests, wooden boxes, wooden shavings, wooden crates, wooden cable drums or other material notified by the Government in this behalf. Explanation: Planks pannels, battens, when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry. Palm fatty acid Paper of all sorts, paper board, newsprint and waste paper Paraffin wax of all grade standards other than food grade standard including standard wax and match wax; Perambulators including push chairs for babies and tyres, tubes and flaps used therewith Petromax lights

2084 2085 2086 2087 2088

89

2089

90 91 92 93

2090 2091 2092 2093

94

2094

95 96 97

2095 2096 2097

98 99

2098 2099

100 101 102 103 104 105

Pipes, tubes and its fittings of all varieties including hose pipes, ductile pipes and PVC pipes Pizza bread Plastic granules, plastic powder, master batches and scraps Plastic raw materials Pollution control equipments as notified by the Government Printed material including diary and calendar other than those specified in the Fourth Schedule. Printing or drawing ink, whether or not concentrated or solid, excluding toner and cartridges other than those specified in the Fourth Schedule Processed fruit and vegetables including fruit jam, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise), other than those specified in the Fourth Schedule Processed meat, poultry and fish Pulp of bamboo, wood and paper Pulses and grams other than those specified elsewhere in the Schedule Quinine and its products Railway wagons, engines, coaches and parts thereof Raw Cashew, Cashew nuts, fresh or dried, whether or not shelled or peeled Raw silk and silk yarn imported from abroad Readymade garments Ready to use flour pastes Renewable energy devices and spare parts other than those specified in the Fourth Schedule. River sand and grit, red earth and red gravel Rubber, Raw rubber, latex, Dry ribbed sheets of RMA grades, Tree lace, Earth scrap, Ammoniated latex, Latex concentrate, Centrifugal latex, Dry crepe rubber, Dry block rubber, Crumb rubber, skimmed rubber and all other qualities and grades of latex, Reclaimed rubber, All grades and qualities and Synthetic rubber Sago and starch of all kinds

2100 2101 2102 2103 2104 2105

106

2106

107 108 109 110 111 112 113 114 115 116 117 118

2107 2108 2109 2110 2111 2112 2113 2114 2115 2116 2117 2118

119

2119

120

2120

121

122

Sale of salt for industrial use by any dealer (Exempted by Notification w.e.f.23.5.07 G.O.Ms.No.90 dated 14.10.08) Scraps and Wastes namely (a) Aluminium scraps (b) Non-ferrous scraps, non-ferrous metal scraps, that is to say, scraps of copper, copper alloys, brass, 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.(e) Old brass, copper and stainless steel vessel whether worn out or beaten and (f) Waste of paper board Sewing machines, its parts and accessories Sherbet Ships, boats and other water vessels Silk cotton seeds Silk fabrics (excluding handloom silks) tobacco and textile fabrics unless covered by AED - Deleted w.e.f.

2121

2122

123 124 125 126 127 128 129 130

2123 2124 2125 2126 2127 Deleted w.e.f. 12.07.11 2128 2129 2130

12.07.11(G.O.Ms.No.90 dated 21.07.11 )

Solvent oils other than organic solvent oil Spectacles, parts and components thereof, contact lens and lens cleaner Spices of all varieties and forms including cumin seed, aniseed, other than those specified in the Fourth Schedule (i)Sports goods including goods for indoor or outdoor games, swings, medals, cups, trophies, shields and badges excluding apparel and footwear(ii)Childrens playground equipments Student note books and copy books other than those specified in the Fourth Schedule Sweets made of groundnuts, gingelly, puffed rice, fried gram and peas dhall and murukku. Tamarind seed and powder Tanning materials of vegetable origin Tapioca flour Tea Tools Toys excluding electronic toys

131

2131

132

2132

133 134 135 136 137 138 139

2133 2134 2135 2136 2137 2138 2139

140

141 142 143 144

(i)Tractors of all kinds (excluding crawler tractors), and articles (excluding batteries) adapted for use, generally as parts and accessories of tractors and tools and implements used therewith (ii) Trailors of tractors of all kinds (iii) Power tillers, threshers, combined harvesters and transplanter and (iv) attachments and parts of (i), (ii) & (iii) Transformers Transmission wires and towers Umbrellas of all kinds including beach and garden umbrellas and folding umbrellas and parts thereof Vanaspati (Hydrogeneted Vegetable Oil) (i) Vegetable oils including refined Vegetable oils w.e.f. 1.4.2012

2140

2141 2142 2143 2144 2145

145

Oil cakes other than those specified in the Fourth (ii) Schedule w.e.f. 1.4.2012 Vegetable vathal of all kinds sold under a brand name other than those specified in the Fourth Schedule Wet dates Wheat ( Exemption by Notification w.e.f. 1.4.2012) Wheat Flour, atta, maida and rava (sooji) Windmill for water pumping and for generation of electricity

2153

146 147 148 149 150

2146 2147 2148 2149 2150

PART C [Sec sub-section (2) of section 3] Goods which are taxable at the rate of 14.5 percent. (G.O.Ms.No.76, Commercial Taxes and Registration (B1) dated 11th July 2011 - w.e.f. 12th July 2011) Notification II- No.II (1) /CTR /12(R-6) /2011 ) NotificationVII No. II (1)/CTR /12 (R-11/2001 ) NotificationX No. II (1)/CTR /12 (R-14/2001 ) Notification IV No.II(1) / CTR / 12 (a-11)/2012 (G.O.Ms.No.48 dated 27th March 2012 w.e.f. 1.4.2012) COMMODITY CODE 302

SNO 1

DESCRIPTION OF GOODS Absolute alcohol, methyl alcohol, rectified spirit, neutral spirit and denatured spirit. Adhesives of all kinds including gum, glue, adhesives solution, gum paste, lapping compound, liquid M-seal epoxy, adhesive tapes, self adhesive tapes, gum tapes, gummed tapes and resin other than those specified elsewhere in this schedule. (i) Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments. (ii) Refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee coolers, walk-in-coolers. (iii) Water cooler cum heater units. (iv) Parts and accessories of items (i) to (iv) above. Apparatus for making coffee under steam pressure, commonly known as espresso. Arms, ammunitions and explosives of all kinds including(i) rifles, revolvers, pistols and bayonets, truncheons and ammunition used therewith; (ii) Hand grenades; (iii) Air guns, air rifles and pellets used therewith; (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like. Articles and equipments for gymnastics including health fitness equipments.

303

304

305

306

307

8 9 9-A

10

11

12

13

13 A

14 15 16

17

18

Asbestos sheets and products, cement products in combination with other materials not elsewhere mentioned in this Schedule. Bakery products including biscuits of all varieties, cakes, pastries sold with brand name. Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods. Beedi and Beedi Tobacco- w.e.f. 12.7.11 Binoculars, monoculars, opera glasses, other optical telescope, astronomical instruments, microscopes, binocular microscopes, magnifying glasses, diffraction apparatus and mounding therefor including theodolite, survey instruments and optical lenses, other than lenses for spectacles. Blasting gun powder and other mechanical explosives. (i) Bulbs, horns, cables and fare meters for all motor vehicles. (ii) Parts and accessories excluding batteries, tyres, tubes and flaps of two wheelers and three wheelers and higher number of wheelers. (iii) Tyres tubes and flaps ordinarily used for tractors, trailer of tractors. Bulldozers, excavators, earthmovers, dumpers, dippers, pile-layers, scrappers and the like and parts and accessories thereof. (a) Cellular Telephone (Mobile Phone) (b) i-pod ( c) i-phone (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. Cement products of all kinds including cement tiles, pavement blocks excluding cement jolleys, doors, window frames made of RCC and RCC pipes. Chinaware, porcelain ware and stoneware articles. Cinematographic equipments, including video cameras, projectors, over-head projectors, enlargers, plates and cloth required for use therewith, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film strips, arc or cinema carbons, cinema slides. Collapsible gates, rolling shutters whether operated manually, mechanically or electrically and their parts and

308 309 310 370

311

312

313

314

371

315 316 317

318

319

19

20

21 22

23 24

25

26 27

grills made of iron and steel. Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi and frozen confectionery, frozen desert, chewing gum, bubble gum and the like sold with brand name. Branded Sweets and Savouries -Reduced to 5% - (By Notification G.O.Ms.No.78 dated 11th July 2011-w.e.f. 12th July 2011) Cosmetics and toilet articles that is to say, talcum powder, prickly heat powder, similar medicated body powder and forms, ramachom oil, cinnamon oil, perfumes, scents, snow and cream, eau de cologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturizers, make-up articles, complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishes and varnishes, polish removers, eye liners, eye lashes and body deodorants. (i) Crockery (other than those specified elsewhere in this Schedule) (ii) Cutlery (other than those specified elsewhere in this Schedule) including table cutlery, forks. Detergents whether cakes, liquid or powder, toilet soap, abir, blue, stain busters, stain removers and all kinds of cleaning powder and liquids, other than those specifically mentioned elsewhere in the Schedule. Diesel locomotive and parts and accessories thereof. Doors, windows, ventilators, partitions, stands, ladders, etc. made of any materials other than those specified in the Schedule. Dry fruits and nuts and kernel such as almond, pistha, figs, apricots, walnut, other than those specified elsewhere in this Schedule. Dry grapes (Kismis) Reduced to 5% (By Notification G.O.Ms.No.78 dated 11th July 2011 w.e.f. -12th July 2011) Duplicating machines, photo copying machines, reprographic copiers including roneo machines, including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith. Electric motor, spare parts and accessories. Electrical domestic and commercial appliances including food processors like mixer, grinder, ovens, frying pans, roti-maker, rice cooker, deep fat fryer, curd maker, hot food cabinet, water heater including immersion heater, electric kettle, electric knife, cooking ranges, washing

320

321

322

323 324 325

326

327

328

28

329

29 30 31 32 33 34 35

36

machine, dish washer, electric iron, electric hair drier, electric hair remover, shavers, electric time switches, mechanical timers, vacuum cleaner, water purifier, drier, coffee roasting appliances, floor polishers, massage apparatus, sharpeners, vending machines, other than those specified elsewhere in the Schedule. Electric storage batteries including containers, covers and plates. Electronic Toys and Games. Fans, Air circulators, Voltage stabilizers and regulators not specified elsewhere controlling system and thyristor control power equipments. Fax machines and their parts and accessories. Fibre glass sheets and articles made of fibre glass other than those specifically mentioned in the Schedule. Fire fighting equipments and devices. Fire works including coloured matches. Floor and wall tiles of all varieties (i) Ceramic tiles, glazed floor, roofing and wall tiles (ii) Cuddappah stones slabs and shahabad stone slabs; (iii) (a) Granite blocks (rough or raw); and (b) Polished granite slabs, including tomb stones, monument slab and head stone; (iv) (v) Black stone, kota stone Marbles, that is to say, (a) Marble boulders or lumps; (b) Marble slabs; (c) Marble chips; (d) Marble dusts; (e) Marble floor tiles and wall tiles; and (f) Other articles made of marbles. 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. Gas stoves, Gas Ovens, other than those mentioned in any of the Schedules; Generators, Generating sets and non electronic voltage stabilizers. Ghee with brand name Reduced to 5% (By Notification G.O.Ms.No.78 dated 11th July 2011 w.e.f.12th July 2011) Glass and glassware other than those specified elsewhere in the Schedule.

330 331 332 333 334 335 336

337

37 38 39 40 41

338 339 340 341 342

42 43 44 45 46 47 48

49

50

51 52

Ice creams sold with brand name. Instant tea and instant coffee. Internal combustion engine, marine engine, diesel engine, oil engine, generators, their spare parts, other than those specifically mentioned in this Schedule. Laminated board of sheet of all varieties and description including expanded polystyrene of all kinds of mica, sunmica, formica, decolam, copper-clad board or sheet. Lifts, elevators, hoists, whether operated by electricity, hydraulic power, mechanical power or steam. Machine made matches. Mirrors of all kinds. Motor vehicle, chassis of motor vehicles, motor cycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engine, trailers, motor bodies built on chassis on motor vehicles and bodies built on motor vessels, components, spare parts and accessories thereof. i) Paints and enamels not otherwise specified in this schedule, including powder paints, stiff paste paints and liquid paints. ii) Colours. iii) Dry distempers including cement based waterpaints, oil bound distempers, plastic emulsion paints. iv) Varnishes, French polish, bituminous and coal-tar blacks. v) Diluents and thinners including natural and synthetic drying and semi drying oils such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, parilla oil, whale oil and tung oil. vi) Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings, non refractory surfacing preparations for facades, indoor walls, false ceiling or the like. vii) All other materials used in painting and varnishing such as flint papers, emery clothes, brushes removers and stainers of all kinds. Paint brush Reduced to 5% - (By Notification G.O.Ms.No.78 dated 11th July 2011 -w.e.f.12th July 2011) Photographic cameras and enlargers, flash light apparatus, photo blocks, lenses, films including X-ray films and film packs and plates, photo albums, photo frames, photo mounts. Plaster of Paris.

343 344 345 346 347 348 349

350

351

352 353

53 54 55

56

57

58

59

60 61 62

63

64 65

66

(i) Plywood, veneer plywood, hardboard, particle board, block board, insulation board, lamin board, batten board, hard or soft wall ceiling, floor boards and similar boards of wood of all kinds, whether or not containing any material other than wood. (ii) All other non-soft boards. Power factors and shunt capacitors of all kinds. Sandal wood. Sanitary equipments and fittings of every description including sinks, wash basins, wash basin pedestal, taps, bath showers, bidets, water closet tanks, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof. Sanitary towels, Sanitary napkins, belt-less napkins, baby nappies and disposable diapers. (Reduced to 5% - By Notification G.O. Ms.No.48 dated 27.3.12 w.e.f. 1.4.2012) Shaving sets, safety razors, razor blades, razor cartridge, shaving brush, shaving cream, shaving soap, after shave lotion. Strong room or vault doors and ventilators armoured or reinforced safes, strong boxes and doors, cash chests, cash or deed boxes, wall coffers, safe deposit lockers and locker cabinets. Studio backgrounds including lighting control reflectors, tri-reflectors, modifiers, backgrounds, curtains backgrounds etc. Synthetic rubber products and products of mixture of rubber. Television sets and component parts and accessories thereof. Timber Explanation. Timber includes all kinds of wood, standing trees, logs, planks, rafters of any size or variety, other than those specified elsewhere in the Schedule. Tooth paste, tooth powder (whether medicated or not), tooth brush and other dentifrices, mouth washes, tongue cleaners and deodorants. Tyres, tubes and flaps other than those specified in the Schedule. Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated flasks, containers and vessels including thermoses, thermic jugs, ice buckets or boxes, tins and receptacles to keep food or beverages or other articles, hot or cold and components and accessories thereof.

354 355 356

357

358

359

360

361 362 363

364

365 366

367

67

68

69

Watches, clocks, time-pieces (whether or not in combination with any other devices), stop watches, time switches, mechanical timers, time records, auto print time punching clocks, time registers, instrument panel clocks of all kinds including all such electronic devices, parts and accessories thereof, watch bands, watch bracelets, watch chains, watch straps. (i) Water meters, gas meters, industrial thermometers, parts and accessories thereof. (ii) (a) Weighing machines of all kinds including platform scales, weigh bridges, counter scales, spring balances, weighing scales and balances, parts and accessories of such machines and weights used therewith; (b) Dipping measures, metric pouring measures, conical measures, cylindrical measures; and (c) Meter scales, measuring tapes, steel yards and survey chains. Any other good, not specified in any of the Schedules.

368

369

301

THE SECOND SCHEDULE (See sub-section (5) of section 3) (G.O.Ms.No.76, Commercial Taxes and Registration (B1) dated 11th July 2011 - w.e.f. 12th July 2011) Notification III- No.II (1) /CTR /12(R-7) /2011 and Notification IV No. II (1) / CTR / 12 (R-8) / 2011 (G.O.Ms.No.90, Commercial Taxes and Registration (B1) dated 21st July 2011 - w.e.f. 12th July 2011 Notification No. II(1) / CTR/12(a-1)/2012 (G.O.Ms.No.47, Commercial Taxes and Registration (B1) dated 27th March 2012 w.e.f. 1st April 2012) RATE COMMODITY OF CODE TAX(%) 58 14.5 58, 38 14.5 401

SNO

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. Alcoholic liquors of all kinds for human consumption, other than liquors falling under items 1 and 3,.

SCH

LEVY

II

FS SPS FS SPS TPS

II

402

Explanation I. For the purpose of levy of tax at the second point of sale in the State for the item in Sl.No.2, 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. While, for the purpose of levy of tax at the third point of sale in the State for them in sl.No.2, it shall be on the total turnover of that item. Foreign liquors, that is to say, wines, spirits and beers imported into India from foreign countries and dealt with under the Customs Tariff Act 1975 (Central Act 51 of 1975) or under any 3 II FS 58 403 other law for the time being in force relating to the duties of customs on goods imported into India. (By Notification G.O.Ms.No.65 dated 01.07.08 w.e.f. 01.07.08) 4 Aviation Gasoline II FS 29 404 (i) Aviation Turbine Fuel including jet fuel (ii) Aviation Turbine Fuel sold to a Turbo-Prop Aircraft 6 7 8 9 10 11 12 13(i) 13(ii) 13(iii) 13(iv) 13(v) 13(vi) 13(vii) Petrol with or without additives High Speed Diesel Oil (By Notification G.O.Ms.No.57 dated 5.6.08) w.e.f.6.6.08 Light Diesel Oil Kerosene other than those sold through Public Distribution System Molasses Sugar and Textile products not produced or manufactured in India Sugarcane Unmanufactured tobacco; tobacco refuse Gutkha, Pan masala Cigars and Cheroots and Cigarettes, Cigarillos of tobacco or of tobacco substitutes Hookah / hoodku tobacco Smoking mixtures for pipes and cigarettes Homogenised or reconstituted tobacco Chewing tobacco II FS 29 405

II II II II II II II II II II II II II II II

FS FS FS FS FS FS FS LP FS FS FS FS FS FS FS

4 27 21.43 25 25 30 4 Rs.60/ MT 20 20 20 20 20 20 20

405 406 407 408 409 410 411 412 413 414 415 416 417 418 419

13(viii) 13(ix) 13(x) 13(xi) 13(xii) 13(xiii)

Preparations containing chewing tobacco Jarda, Scented tobacco Snuff of tobacco and preparations containing stuff Tobacco extracts and essence Cut tobacco Any other tobacco products, not specified in any of the Schedule

II II II II II II

FS FS FS FS FS FS

20 20 20 20 20 20

420 421 422 423 424 425

THE FOURTH SCHEDULE Goods exempted from tax by section 15 PART - A (G.O.Ms.No.76, Commercial Taxes and Registration (B1) dated 11th July 2011 - w.e.f. 12th July 2011) Notification III- No.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,2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendments to the Fourth Schedule of the Act. (3) In the Fourth Schedule, (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.e.f. 12.07.11 w.e.f. 12.07.11 2 (i) Unmanufactured tobacco and tobacco refuse (ii) Cigars and Cheroots and cigarettes, cigarillos of tobacco or of tobacco substitutes(iii)Other manufactured tobacco 602 including (a) Smoking mixtures for pipes and (OMITTED cigarettes.(b)Biris(c) Chewing tobacco.(d)Snuff of tobacco FROM 1.4.07) and preparations containing snuff (e) Cut tobacco OMITTED w.e.f. 1.4.07 3 603 Woven fabrics of silk or of silk waste OMITTED w.e.f. OMITTED 12.07.11 w.e.f. 12.07.11 4 604 (i) Woven fabrics of carded wool excluding hair belting (ii) OMITTED Woven fabrics of combed wool excluding hair belting w.e.f. OMITTED w.e.f. 12.07.11 12.07.11 5 Woven fabrics of cotton. OMITTED w.e.f. 12.07.11 605

6 (i) Woven fabrics of synthetic filament yarn (ii) Woven fabrics of artificial filament yarn OMITTED w.e.f. 12.07.11 7 (i) Woven fabrics of synthetic staple fibres (ii) Woven fabrics of artificial staple fibres OMITTED w.e.f. 12.07.11 8 (i) Woven pile fabrics and chenille fabrics of wool, cotton or manmade fibres,(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, in strips or in motifs (vi) Narrow woven fabrics OMITTED w.e.f. 12.07.11 (i) Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics (ii) Tyre cord fabric of high tenacity yarn of nylon or polyamides,polyesters or viscose rayon (iii) Textiles fabrics, impregnated, coated, covered or laminated with plastics (iv) Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks OMITTED w.e.f. 12.07.11 Pile fabrics, including Long pile fabrics and terry fabrics, knitted or crocheted. OMITTED w.e.f. 12.07.11

OMITTED w.e.f. 12.07.11 606 OMITTED w.e.f. 12.07.11 607 OMITTED w.e.f. 12.07.11 608 OMITTED w.e.f. 12.07.11

609 OMITTED w.e.f. 12.07.11

10

610 OMITTED w.e.f. 12.07.11

2. The amendments hereby make shall come into force on the 12th July 2011.

PART B Goods exempted from tax by Section 15 (G.O.Ms.No.76, Commercial Taxes and Registration (B1)-dated 11.7.11-w.e.f.12.7.11 ) Notification III- No.II (1) /CTR /12(R-7) /2011 Notification V - No.II (1) /CTR /12(R-9) /2011) Notification VIII- No.II (1) /CTR /12(R-12) /2011 ) Notification IX - No.II (1) /CTR /12(R-13) /2011) (G.O.Ms.No.90, Commercial Taxes and Registration (B1)-dated 21ST July 2011 -w.e.f.12.7.11 ) Notification No. II(1) / CTR/12(a-2)/2012 Notification No. II(1) / CTR/12(a-5)/2012 Notification No. II(1) / CTR/12(a-7)/2012 (G.O.Ms.No.47, Commercial Taxes and Registration (B1) dated 27th March 2012 w.e.f. 1st April 2012) Notification No. II(1) / CTR/12(a-12)/2012 (G.O.Ms.No.49, Commercial Taxes and Registration (B1) dated 27th March 2012 w.e.f. 1st April 2012) SNO 1 (i) 1(ii) 1(iii) 2 3 4 5 6 7 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, sprinklers and drip irrigation equipments including their parts and accessories Aids and implements for physically challanged persons as notified by the Government Aluminium domestic utensils not operated by pressure or electricity Appalam, pappad, vadam and vathal Aquatic feed, poultry feed, cattle feed and animal feed including supplement concentrates and additives, wheat bran, de-oiled cake, grass, hay and straw. Articles made of sea shells , sea shells, seaweed, Agaragar, Alginate (By Notification - G.O.Ms.No.79 dated 23.3.07) Bacterial culture for agriculture purpose, Organic manure and all kinds of seeds including green manure seeds excluding oil seeds COMMODITY CODE 701 788 901 702 703 704 705 706 707

8 9 10 11 12 13 14 14(a) 15 16 17 17A

Bagasse Bangles other than those made of precious metals Black sugarcane other than those specified in the Second Schedule Books, Reading books, Text books, periodicals and journals including maps, educational charts, Braille books and globe Bread including bun and rusk (branded or otherwise) - (By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f. 1.4.08) Broom sticks Candles (i) Cane or beet sugar and chemically pure sucrose in solid form -w. e f 12.07.11 (ii) Palmyrah Sugar w.e.f. 12.7.11 Cart driven by animals and hand carts Charcoal Charkha, Ambar Charkha; handlooms, handspun yarn, handloom fabrics and Gandhi Topi. (i) Chemical Fertilizers w.e.f. 12.7.11 (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 w.e.f. 12.7.11 Chillies and Chilly powder, Coriander and Coriander powder, turmeric and turmeric powder, shikakai and shikakai powder, 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.O.Ms.No.36 dated 1.4.08 w.e.f.1.4.08) Coarse grains, paddy and rice including broken rice Condoms and contraceptives Curd, lussi, butter milk, separated milk and butter without any brand name Cycle rickshaw (without motor) Earthern pot and pottery items Electoral rolls Electrical energy

708 709 710 711 712 713 714 789 715 716 717 790

17A

791

18

718

19 20 21 22 23 24 25

719 720 721 722 723 724 725

26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 41-A 41-B 41-C 42 43 44 45 46

(i) Energy saving choolas (ii) Solar cookers (iii) Municipal waste conversion devices for producing energy Firewood, excluding casurina and eucalyptus timber Fishnet, fishnet fabrics, fishing hooks and fish seeds, prawn / shrimp seeds Fly Ash sold to brick manufacturers Footwear with sale value less than two hundred rupees Fresh milk, pasteurised milk and directly reconstituted milk Fresh plants, saplings, fresh flowers, green leaves, green tea leaves, betel leaves and plantain leaves Fresh vegetables including potatoes, 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 Gum Benzoin including instant Sambirani in the form of tablets or sticks Handicrafts Handmade or Handloom made woven durries, coir mattings and jamakalams Handmade Locks - w.e.f. 1.4.2012) Handmade Steel trunk boxes (By Notification G.O.Ms.No.67 dated 21.05.09 - w.e.f. 1.4.09) Handmade tin containers (By Notification G.O.Ms.No.67 dated 21.05.09 - w.e.f. 1.4.09) Hand pumps, parts and fittings Handmade safety matches including partially machine made safety matches. 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

726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 902 786 787 742 743 744 745 746

47 48 48-A 48- B 48- C 49 50 51 52 53 54

Indian musical instruments including indigenous handmade musical instruments Indigenous Sericulture products Insulin of all Types - w.e.f. 1.4.2012 Jaggery and gur including Jaggery powder and nattuchakkarai (By Notification G.O.Ms.No.36 dated 1.4.08-w.e.f. 1.4.08) Jatropha seeds and Jatropha oil (By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f. 1.4.08) Khadi garments / goods and made-ups as notified by the Government Kumkum, kajal, bindi, alta and sindur Licenced software with complete Tamil version Life saving drugs as notified by the Government Masala powder or paste whether or not with oil or additives, sold without a brand name Meat, fish including dry fish, prawn and other aquatic products (other than branded, processed and packed items ) , eggs, poultry and livestock (other than race horses) (a) Metti, anklet and waist cord made of silver (b). Thali, Karukamani and Cross made of gold and used as symbol of wedlock without chain (By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f. 1.4.08) (c) Neem oil caked.(d) Packed pickles weighing below 50 grams (e). Wheat sold through Public Distribution System (f). Student Note Books and Copy books manufactured out of paper purchased from Registered dealers liable to pay under this Act (g). Tamil Daily sheet calenders and (h). UNICEF Greeting cards and calendars National flag Non-judicial stamp papers sold by Government Treasuries or vendors; postal items like envelope, post card, etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form Panchamirtam, namakkati, vibhuti and prasadam sold by any dealer Paper bags and paper envelopes and cloth lined paper envelopes (whether printed or not) (By notification G.O.Ms.No..36 dated 1.4.08 w.e.f. 1.4.08) Products of millets ( flour, brokens and bran of cholam, cumbu, ragi, thinai, varagu, samai, kudiraivalai and milo)

747 748 903 782 783 749 750 751 752 753 754

55

755

56 57 58 59 60

756 757 758 759 760

61

62 63 64 64 A

(i) Products of palm industry other than those listed in the First Schedule and of article such as baskets, mats, brushes, fans manufactured out of palm leaves, coconut leaves and date leaves and thatti, koodai, muram and other products made of bamboo or cane, palmyrah fibres and stalks, dry leaves (manthara leaves, coconut thatches, korai grass and korai mats, coir coir dusts, coir fibre, coir rope and coir husk (excluding coir products), deccan hemp fibre (excluding deccan hemp products), broomstick and thonnai . (ii) Tapioca kappi, Tapioca thippi, groundnut sheel, coconut shell and its chips (iii) Cotton rope, pulichakeerai rope and braided cord (iv) cotton seed husk, coconut husk and paddy husk (v) Palm jaggery and palmyrah sugarcandy (vi) Sugar candy and bura sugar Puffed rice, flattened or beaten rice, parched rice, parched paddy or rice coated with sugar or gur, rice flour and de-oiled rice bran Raw wool and animal hair Rubber play balls and balloons Rubberised textile fabrics (By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f. 1.4.08) Sale of following vegetable oils by any dealer whose total turnover on sale of those goods does not exceed rupees five crores per year.(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 - omitted - w.e.f. 01.04.2012 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, husk and dust thereof, 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, splits, flour, 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.(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

761

762 763 764 784

65

765 omitted

66

766

67

767

68

768

69 70

769 770

71 72 72 A 73 74 75 76

Seeds of all kinds other than oil seeds Semen including frozen semen Siddha Medicine (By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f. 1.4.08) Silk worm laying, cocoon and raw silk including indigenous raw silk and indigenous silk yarn Slate, slate pencils and chalk sticks Steam Stitched handloom and mill made hand kerchiefs

771 772 785 773 774 775 776 777 792 793 794 795 796

i) Tender coconut (ii) Packaged tender coconut water (iii) 77 Desicated coconut,coconut milk and coconut milk powder (By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f.1.4.08) 77A(1) Woven fabrics of silk or of silk waste w.e.f. 12.7.11 (i) Woven fabrics of carded wool excluding hair belting 77A(2) (ii) Woven fabrics of combed wool excluding hair belting

w.e.f. 12.7.11
77A(3) Woven fabrics of cotton. w.e.f. 12.7.11 (i) Woven fabrics of synthetic filament yarn 77A(4) (ii) Woven fabrics of artificial filament yarn w.e.f.

12.7.11
(i) Woven fabrics of synthetic staple fibres (ii) Woven fabrics of artificial staple fibres w.e.f. 12.7.11 (i) Woven pile fabrics and chenille fabrics of wool, 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, in strips or in motifs (vi) Narrow woven fabrics w.e.f. 12.7.11 (i) Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics (ii) Tyre cord fabric of high tenacity yarn of nylon or 77A(7) polyamides,polyesters or viscose rayon (iii) Textiles fabrics, impregnated, coated, covered or laminated with plastics (iv) Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks w.e.f. 12.7.11 Pile fabrics, including Long pile fabrics and terry fabrics, 77A(8) knitted or crocheted. w.e.f. 12.7.11 77A(5)

797

798

799

78 79 80 81

Toddy, Neera and Arrack Vermicelli Water other than (i) Aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and (ii) Water sold in sealed container. Writing instruments, pencils, sharpeners, pens, ballpoint pens, refills, stainless steel nibs, colour pencils, black boards, dusters, geometry boxes and dissection boxes. NOTIFICATION

778 779 780 781

EXEMPTION IN RESPECT OF TAX PAYABLE BY ANY DEALER ON THE SALE OF THE CERTAIN GOODS UNDER THE ACT (G.O.Ms.No.79 Commercial Taxes Registration (B2), 23rd March 2007) No. 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 , 2006 (Tamil Nadu Act of 32 of 2006), the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable by any dealer on the sale of following goods . 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, Writing pencils, ebonite pens, ebonite ball pens, Writing ink including ink tablets Pillow covers, 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 COMMODITY CODE 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518

1 2 3 4 5 6 7 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 1st

Acacia Arabica barks, Gum Melia Azadirachita (neem) barks, leaves, flowers Phyllanthus Amarus Phyllanthus Maderas patensls Eclipta Alba Clytoria Ternatea Trichosanthes Cucumerina Solanum xanthocarpum Evolvulus Alsinoides Tragia Involcrata Aeria Lanata Cyperus Rotundus Plum Bago Zeylancia Alovera leaves, 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 January 2007NOTIFICATION

Exemption from payment of Value Added Tax on the medicinal herbs and country drugs including roots in fresh or dried form. (G.O. Ms.No.5 Commercial Taxes Department dated 1.1.2007) and Registration (B1)

SNO

DESCRIPTION OF GOODS Pipercubebalinn, Kaempeearia-galang,Tribulus Terrestrusliun, wood fordia- Fruiticosa kura, AconitumHterrophyllumwell, Quercus Infectoria Oliv, MagnoliaFuscata Andr,Somolocis Racemosa Roxb,IndigoferaTinctoria Linn, Boerhaavia Diffusa Linn,Nellikai, Thippilli, Cassia Flower, Galangal roots, Big Galangal roots, Karbogarisi, Hemidusmus, Calamus root, Gymnena sylvestra, Sarja Rasam (Damarbatu), Bondu nut, Black cumin, Athimaturam (Clyzorrizha or Liquorice roots), Nellap panai kizangu, Andrographic Paniculat, Mulaippal vidhai, Andropogan Muricatus, Osxillum Savivum, Satavari, Bishop Weed, Dill seeds, Withania Somnifetra, Benjamine, Pomogranite shell, vilvapazham, vlampazham, Siruthekku, Pippra Moolam, Patakam, Stramonium seeds, Saraswathi leaves, Thulasi leaves, Stone flower, Vempadapattai (Hibiscus, Kasthuri turmeric and Kasini keerai powders), Senna leaves, pods and cassia and vinco rosea (Nithya kalyani) leaves and roots

COMMODITY CODE

518

This notification shall come into force on the January 2007

1st day of

CANCELLATION OF NOTIFICATION UNDER THE ACT (G.O.Ms. No.75, Commercial Taxes and Registration (B2), 11th July 2011) Notfication I - No.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,2006 (TamilNadu Act 32 of 2006), the Governor of Tamil Nadu hereby cancels the Commercial Taxes and Registration Department Notification No. II(1)/CTR/52(a)/2007 published at page 1 of Part II Section 1 of the Tamil Nadu Government Gazette, Extraordinary dated the 8th August 2007, as amended. SNO 1 DESCRIPTION OF GOODS Beedi, Beedi Tobacco, Tobacco leaves, snuff and cheroot omitted w.e.f. 12.7.11 COMMODITY CODE 519

This Notification shall come into force on the 12th July 2011. NOTIFICATION G.O. Ms No.43 Commercial Taxes and Registration [B2] Department dated 05.05.2008 No.II(1)/CTR/4(B-2)/2010.

In exercise of the power conferred by sub-section (1) and (2) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under the said Act on the sale of SNO DESCRIPTION OF GOODS Mustard, aniseed (sombu) and fenugreek (menthi) and aniseed powder (G.O.Ms.No.33 dated 29.3.10w.e.f.1.4.10) by any dealer whose total turnover in respect of those items does not exceed rupees three hundred crores in a year. 1st May 2008. COMMODITY CODE 520

This Notification shall be deemed to have come into force on the

NOTIFICATION G.O. Ms No.67 Commercial Taxes and Registration [B2] Department dated 21.05.09 No.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,2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under the said Act on the sale of COMMODITY CODE 521

SNO

DESCRIPTION OF GOODS Pepper, cumin seed ,Pepper powder and cumin seed powder ( By Notification G.O.Ms.No.33 dated 29.03.10-w.e.f. 1.4.10) by any dealer whose total turnover in respect of those items does not exceed rupees three hundred crores in a year

2009. NOTIFICATION

This Notification shall be deemed to have come into force on the 1st April

G.O. Ms No.33 Commercial Taxes and Registration [B2] Department dated 29.3.10 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,2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes an exemption of tax payable under the said Act on the sale of COMMODITY CODE 522

SNO 1

DESCRIPTION OF GOODS Aloe Vera products by any dealer whose total turnover does not exceed rupees one crore in a year. This Notification shall come into force on the 1st April 2010.

NOTIFICATION G.O. Ms No.33 Commercial Taxes and Registration [B2] 29.03.10) No.II(1)/CTR/4(B-7)/2010. In exercise of the power conferred by sub-section (1) and (2) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), 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, namely:SNO i ii iii on the 1st DESCRIPTION OF GOODS Fuel manufactured out of Municipal solid dry waste Plates, Cups, including thonnai manufactured out of areca palm leaf Palmyra rafters used as beams in huts and small houses April 2010. NOTIFICATION - I REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT COMMODITY CODE 523 524 525 dated

This Notification shall be deemed to have come into force

(G.O.Ms.No.78 Commercial Taxes Registration (B2), 11th JULY 2011) No. II (1) / CTR / 12 (R-20)/2011 (G.O.Ms.No.86 Commercial Taxes Registration (B2), 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.II(1)/CTR/30(a-5)/2007, published at pages 4 and 5 of Part II Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 23rd March 2007, 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, flour, 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, diagnostic reagents, accessories, blood 809 bags and disposables 10 Wet grinders 810 Jolleys, door and window frames made of R.C.C. and 11 R.C.C. pipes (without input tax credit on purchase or 811 cement) 12 Unbranded steel furniture 812 All plastic goods other than doors, 13 windows,frames,profiles, automobile, Industrial and 813 sanitary items Kuthuvilakku, Agalvilakku, Pavai vilakku, Yanai vilakku, 14 814 Karthikai vilakku, Kovilmani, Karpoorathattu, Dhoopakal 15 Moulded idols 815 16 Audio Cassettes including pre-recorded cassettes 816 17 Account books and diaries 817 18 School bags and unbranded travel bags 818 19 Shields 819 20 Barbed wire, wire rod and wire links 820 21 Mop made of Cotton yarn 821 Used Cars / Motor vehicles on value addition without 22 822 Input tax credit 23 Textile machinery and parts 823 25 Electroflux 824

2. This Notification shall be deemed on to have come into force on the 12th July 2011. NOTIFICATION - III REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G.O.Ms.No.78 Commercial Taxes Registration (B2), 11th JULY 2011) No. 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, published at page 2 of Part II Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 23rd May 2007, 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 CODE 825 826 827 828

SNO i ii iii iv

DESCRIPTION OF GOODS Tread rubber, retreading cushion, Vulcanizing rubber and solution and other materials used for retreading tyres Unbranded footwear with sale price more than rupees two hundred Materials used for making footwear Non-woven fabric and its products

2. The Notification shall come into force on the 12th July 2011. NOTIFICATION - IV REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G.O.Ms.No.78 Commercial Taxes Registration (B2), 11th JULY 2011) No. 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.II(1)/CTR/11(b-1)/2008, published at page 1 of Part II Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 1st April 2008, 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, 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. NOTIFICATION - II (G.O. Ms.No.75 Commercial Taxes Registration (B2), 11th JULY 2011) No. II (1) / CTR / 12 (R-3)/2011 and NOTIFICATION IX REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G.O.Ms.No.78 Commercial Taxes Registration (B2), 11th JULY 2011) No. II (1) / CTR / 12 (R-28)/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/13/2009, published at page 20 of Part II Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 10th June 2009, the Governor of Tamil Nadu hereby makes a reduction in the rate of tax from 14.5 5 per cent in respect of tax payable under that Act by any percent to dealer on the sale of the following goods, namely:SNO 2 3 5 6 DESCRIPTION OF GOODS Pickles with brand name Hand made iron safe Paper pin, safety pin, gem clip, identity card clip, examination board clip, rubber band and stapler pin Information Technology Products , namely MP3 and MP4 players COMMODITY CODE 834 835 836 837

2. The Notification shall come into force with effect on and from the 12th July 2011.

NOTIFICATION - X REDUCTION OF TAX UNDER THE TAMIL NADU VALUE ADDED TAX ACT (G.O.Ms.No.78 Commercial Taxes Registration (B2), 11th JULY 2011) No. 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.II(1)/CTR/14(b-1)/2010, published at page 1 of Part II Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th March 2010, the Governor of Tamil Nadu hereby makes a reduction in the rate of tax from 14.5 percent to 5 per cent in respect of tax payable under that Act by any dealer on the sale of the following goods, namely:SNO 1 4 5 DESCRIPTION OF GOODS Branded Coffee Powder (other than instant Coffee) Knives, Scissors and Hand needles used for tailoring Branded ready mix food products ( in the form of flour, powder or wet dough) COMMODITY CODE 838 839 840

12th

2. The Notification shall come into force with effect on and from the July 2011