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2(34) "Schedule"

4 Levy of tax on right to use any goods

5 Levy of tax on transfer of goods involved in works contract

7 Levy of tax on food and drinks

9 Levy of tax on bullion and jewellery

12 Levy of purchase tax

19 Input tax credit

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Tamil Nadu Value Added Tax (Third Amendment) Act 2011

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Circular No. 008/2006 Ref. VAT Cell/. Dated 30th January 2007

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The Tamil Nadu Value Added Tax Act, 2006 - Schedule
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Body

THE FIRST SCHEDULE

PART - A

[See sub-section (1) of section 9]

Goods which are taxable at the rate of 1 per cent

Sl. No.	Description of the goods
1	Bullion, that is to say, gold, silver and platinum in mass and uncoined, pure or alloy, and specie including palamarel silver and kora gold
2	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.
3	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.
4	Worn-out or beaten jewellery