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The Tamil Nadu Value Added Tax Act, 2006 - Schedule - History
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THE SECOND SCHEDULE

(See sub-section (5) of section 3)

Sl. No Description of the goods Point of levy Rate of tax
(1) (2) (3) (4)
1

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. At the point of first sale in the State 58 per cent
At the second point of sale in the State. 14.5 per cent
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(i) Alcoholic liquors of all kinds for human consumption, other than liquors falling against Serial numbers 1 and 3. At the point of first sale in the State. 58 per cent
(ii) Alcoholic liquors of all kinds for human consumption, other than Beer, Wine, draught Beer and liquors falling against Serial Numbers 1 and 3, where basic price per case is,- At the second point of sale in the State

 

 

 

 

 

 

 

 

 

 

 

 
(a) upto Rs. 421 245 per cent
(b) from Rs. 422 upto Rs.435 240 per cent
(c) from Rs. 436 upto Rs.455 230 per cent
(d) from Rs. 456 upto Rs.469 225 per cent
(e) from Rs. 470 upto Rs.499 220 per cent
(f) from Rs. 500 upto Rs.514 215 per cent
(g) from Rs. 515 upto Rs.527 210 per cent
(h) from Rs. 528 upto Rs.717 205 per cent
(i) from Rs. 718 upto Rs.760 195 per cent
(j) from Rs. 761 upto Rs.4726 190 per cent
(k) from Rs. 4727 and above 185 per cent
(iii) Beer At the second point of sale in the State 260 per cent
(iv) Wine At the second point of sale in the State 250 per cent
(v) Draught Beer At the second point of sale in the State 270 per cent
(vi) Alcoholic liquors of all kinds for human consumption, other than liquors falling against Serial numbers 1 and 3. At the third point of sale in the State. 14.5 per cent
3 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 other law for the time being in force relating to the duties of customs on goods imported into India. At the point of first sale in the State 73 per cent
4 Aviation Gasoline At the point of first sale in the State 29 per cent
5

(i) Aviation Turbine Fuel including jet fuel At the point of first sale in the State 29 per cent
(ii) Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines. At the point of first sale in the State 5 per cent
6 Petrol with or without additives At the point of first sale in the State 30 per cent
7 High Speed Diesel Oil At the point of first sale in the State 23.43 per cent
8 Light Diesel Oil At the point of first sale in the State 25 per cent
9 Kerosene other than those sold through Public Distribution System At the point of first sale in the State 25 per cent
10 Molasses At the point of First sale in the State 30 per cent
11 Sugar and Textile products not produced or manufactured in India. At the point of first sale in the State 5 per cent
12 Sugarcane At the point of last purchase Rs. 60 per metric tone
13 (i) Unmanufactured tobacco; tobacco refuse

(ii) Gutkha, Pan masala

(iii) Cigars and Cheroots and Cigarettes, Cigarillos of tobacco or of tobacco substitutes

(iv) Hookah/hoodku tobacco

(v) Smoking mixtures for pipes and cigarettes

(vi) Homogenised or reconstituted tobacco

(vii) Chewing tobacco

(viii) Preparations containing chewing tobacco

(ix) Jarda, Scented tobacco

(x) Snuff of tobacco and preparations containing snuff

(xi) Tobacco extracts and essence

(xii) Cut tobacco

(xiii) Any other tobacco products, not specified in any of the Schedules.

At the point of first sale in the State 20 per cent

Explanation I -For the purpose of levy of tax at the second point of sale in the State for the item in SI.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 the item in SI.No. 2, it shall be on the total turnover of that item.

(c) "basic price" means the price paid for alcoholic liquors by the Tamil Nadu state Marketing Corporation Limited, a Corporation Wholly owned and controlled by the State Government, to the suppliers, which includes ex-factory price and transport charges:

(d) "per case" means alcoholic liquor of 8.640 litres in the case of 180 ml pack and 9.000 litres in the case of other packes.

Explanation II- For the purpose of petroleum products of this Schedule, a sale by one oil company to another oil company shall not be deemed to be the First sale in this State and accordingly any sale by one oil company to another person (not being an oil company) shall be deemed to be the First sale in the State.

Explanation III - For the purpose of Explanation II, 'Oil Company' means (a) Chennai Petroleum Corporation Limited (b) The Indian Oil Corporation Ltd. (c) The Bharat Petroleum Corporation Ltd. (d) The Hindustan Petroleum Corporation Ltd. (e) Indo-Burma Petroleum company Ltd. (f) Kochi Refineries Limited and includes any other oil company notified in this behalf by the Government in the Tamil Nadu Government Gazette.

Explanation IV.- the purpose of item (ii) against Serial Number 5, "scheduled airlines" mean the airlines which have been permitted by the Central Government to operate any Scheuled air transport service.