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

PART - B

[See sub-section (2) of section 3]

Goods which are taxable at the rate of 5 per cent

Sl. No. Description of the goods
1 Acids and chemicals of all kinds other than those specified elsewhere in the Schedule.
(1-A) Air compressor.
2 Omitted w.e.f. 12th July, 2011
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

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

(b) Imitation jewellery

8 Bakery products including biscuits and cakes sold without a brand name
9 Bamboo
10 Bark of plants, dry plant and dry flower
11 Basic chromium sulphate, Sodium bi-chromate and Bleach liquid
12 Bearings
13 Beds, pillows and quilts made of cotton or silk cotton
14 Bed sheet ,other than those specified in Fourth Schedule, pillow cover and other textile made - ups
15 Beedi leaves
16 Beltings
17 Biomass briquettes
18 Bitumen
19 Blue metal
20 Bolts, nuts, screws and fasteners
21 Bone meal
22 (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 stone-ware

(d) Crog of (a) to (c)

23 Buckets and Kudams made of iron and steel, plastic or other materials (except precious materials)
24 Camphor
25 Capital goods as described in Section 2(11) of the Act.
26 (a) Centrifugal and monoblock, submersible pump sets for water handling and parts thereof

(b) Pump sets upto 10 h.p. and their parts.

27 (i) Omitted w.e.f. 12th July, 2011

(ii) Omitted w.e.f. 12th July, 2011

(iii) Insect repellent coils, mats, liquids and creams and

(iv) Mosquito destroyers and insect killer devices including heating devices used with insect repellent mats.

28 Clay including fire clay, fine china clay and ball clay
29 Coal tar
30 Coffee beans and seeds, cocoa pod and beans and chicory
31 Coir products excluding mattresses
32 Colour boxes, crayons, painting boxes, painting water colours, oil colours in cakes or in liquid forms, drawing boards, brushes used therein
33 Combs
34 Communication equipments such as Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX)
34-A Compact Fluorescent Lamps and Compact Fluorescent Tubes
35 Computer stationery
36 Cottage cheese
37 Cotton waste
38 Crucibles
39 Cups, tumblers and plates of paper and plastic
40 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
41 Declared goods as specified in section 14 of the Central Sales Tax Act, 1956, other than those specified elsewhere in any of the Schedules
42 Door mats, handicrafts, table mats, wall hangings made of jute
43 Dhoop and agarbatti
44 Drugs and medicines including vaccines, syringes and dressings, medicated ointments produced under drugs licence, light liquid paraffin of IP grade
45 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.
46 Electrically operated two wheelers (E-bikes).
46-A Electrodes and soldering wires
47 Exercise book, graph book and laboratory note book, other than those specified in Fourth Schedule
48 Feeding bottles and nipples
49 Fibres of all types and their waste other than those specified in the Fourth Schedule
50 Fly ash (other than those specified in Fourth Schedule), Coal ash of all kinds and clinker.
51 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.
52 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
53 Fried groundnet kernel
54 Glass Beads and Glass marbles (Goligundu)
55 Glass bottles whether old or used
56 Glucose
56A Gypsum of all forms and descriptions
57 (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

58 (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

59 Helmets
60 (i) Honey, (ii) Bees wax
61 (i) Hosiery goods, (ii) Junnadi goods
62 (i) Human hair, (ii) Wigs
63 Husk and bran of all cereals, pulses and grams (other than those specified in the Fourth Schedule)
64 Ice
65 Ice creams sold without brand name
66 Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres)
67 Industrial inputs, that is to say, any goods falling under Part-C of this Schedule, including consumables, packing mateials and labels but excluding plant and machinery, ethyl alcohol, absolute alcohol, methyl alcohol, rectified spirit, neutral spirit and cement, for use in manufacture and for use in assembling, packing or labelling in connection with such manufacture, inside the State, of goods other than those falling under Second Schedule
67A Goods which are sold either by the manufacturer or by the trader, namely:-

(a) Abrasives of all types
(b) Acid oil including spent acid oil
(c) Aluminium sink (extrusion) and composite panels
(d) Artificial Graphite, colodial and semi collodial graphite, preparation based on graphite or other carbon in the form of paste, blocks powder and natural graphite.
(e) Baking powder, bread improver, cake gel vinegar, wheat gluten and edible gelatin used for confectionery and ice creams.
(f) Bioxialy oriented ployester film and P.V. C. film
(g) Bioxialy oriented polypropylene film.
(h) Buttons, zippers, zip fastners, hooks and hoop tape, non woven interlining polyester wadding, shoulder pad, packing materials namely hangers, collar band, butterfly, all types of pins and clips
(i) Carbon black and acetylene black and other form of carbon including activated carbon
(j) Compressor or refrigerating equipments
(k) Enzymes of all kinds
(l) Fibre glass sleeves, fibre glass tapes, milinex paper, lethoroid paper, empire cloth
(m) Flavouring essence and synthetic food colour
(n) Furnace oil
(o) Gelatine capsules (empty)
(p) Gases of all kinds other than Liquified Petroleum Gas
(q) Glass frit and other glass in the form of powder, granuels or flakes
(r) Granulated slag (slag sand) from manufacturing of iron or steel
(s) Gum resin, gum arabica, gum gel and gum glue
(t) Industrial valves of all kinds and industrial fans
(u) Insulating varnish
(v) Liquid glucose dextrose syrup (non-medicinal)
(w) Quenching oil, mineral oils excluding crude oil.
(x) Naptha
(y) P.V.C. Resin and compound of all forms and kinds
(z) P. V. C. Sheets and Plastic sheets.
(aa) Paper cones and paper tubes.
(ab) Parts of footwear (including upper), reprocessed sole
(ac) Phenol.
(ad) (i) Pigments including water pigments and leather finishes
  (ii) Cellulose lacquers, nitro cellulose lacquers, clear and pigments and nitro cellulose ancillaries in liquid, semi solid or pasty forms.
  (iii) Turpentine oil, bale oil and white oil.
  (iv) Primers of all kinds
(ae) Printing rollers, reducers blanket wash/roller wash and retraders, pre sensitized plate and thermal plate used in printing industry
(af) Resins, wood resin and ester gums.
(ag) Scraps and wastes of all kinds,
(ah) Sheets, circle, hoops, strips, bars, rods, rounds, squares, flaps, coils and foils of non-ferrous metals,
(ai) Silicon carbide, silicone resin and silicone oil.
(aii) Splints and Veneers for matches
(aj) Stampings.
(ak) Super, enamelled copper wire.
(al) Veneer sheets for plywood.
(am) Waxes of all kinds and forms.
(an) Wood tar and wood tar oil.
(ao) Yeast of all kinds and forms."

68 Information Technology products as notified by the Government
69 Insulators
70 Intangible goods like copyright, patent, REP licence.
71 Jari of all kinds including metallic yarn, metallic jari yarn, metallic plastic yarn, polyester film yarn and radiant yarn
72 Kerosene sold through Public Distribution System
73 Khoya / khoa
74 Knitting wool
75 Lac and shellac
(75-A) LED (Light Emitting Diode) lamps of all kinds.
76 (i) Lemon grass oil, (ii) Laurel oil, (iii) Ginger grass oil
77 Light roofing sheets obtained by immersing paper mat in bitumen
78 Lignite
79 Linear alkyl benzene (LAB), Sulphonic Acid, Alfa Olefin and Sulphonate
80 Maize products
81 Medical equipment / devices and implants
82 Milk food and milk products (including Flavoured milk, skimmed milk powder, Tinned, bottled or packed) Baby milk food, paneer, milk powder and UHT milk.
83 Mixed PVC stabilizer
84 Moulded plastic footwear, hawai chappals and straps thereof other than those specified in the Fourth Schedule
85 Napa Slabs (rough flooring stones)
86 Napthalene balls
87 Newars
88 Non-alcoholic beverages sold without a brand name
89 (i) Non-ferrous metal and alloys,

(ii) Metal powder including metal pastes of all types and grades and metal

(iii) scraps other than those falling under the declared goods,

(iv) All metal castings,

(v) Extrusions of non-ferrous metals such as aluminium, copper, and zinc.

90 Non mechanized boats used by fishermen
91 Oats
92 Oil seeds other than those specified in Section 14 of Central Sales Tax Act ,1956 (Central Act 74 of 1956)
93 Ores and minerals, lime, lime stone, products of lime and dolomite
94 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.

95 Palm fatty acid
96 Paper of all sorts, paper board, newsprint and waste paper
97 Paraffin wax of all grade standards other than food grade standard including standard wax and match wax;
98 Perambulators including push chairs for babies and tyres, tubes and flaps used therewith
99 Petromax lights
100 Pipes, tubes and its fittings of all varieties including hose pipes, ductile pipes and PVC pipes
101 Pizza bread
102 Plastic granules, plastic powder, master batches and scraps
103 Plastic raw materials
104 Pollution control equipments as notified by the Government
105 Printed material including diary and calendar other than those specified in the Fourth Schedule.
106 Printing or drawing ink, whether or not concentrated or solid, excluding toner and cartridges other than those specified in the Fourth Schedule
107 Processed fruit and vegetables including fruit jam, jelly, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise), other than those specified in the Fourth Schedule
108 Processed meat, poultry and fish
109 Pulp of bamboo, wood, bagasse and paper
110 Pulses and grams other than those specified elsewhere in the Schedule
111 Quinine and its products
112 Railway wagons, engines, coaches and parts thereof
113 Raw Cashew, Cashew nuts, fresh or dried, whether or not shelled or peeled
114 Raw silk and silk yarn imported from abroad
115 Readymade garments
116 Ready to use flour pastes
117 Renewable energy devices and spare parts other than those specified in the Fourth Schedule.
118 River sand and grit, red earth and red gravel
119 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
120 Sago and starch of all kinds
121 Salt for industrial use
122 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

123 Sewing machines, its parts and accessories
124 Sherbet
125 Ships, boats and other water vessels
126 Silk cotton seeds
127 Omitted w.e.f. 12th July, 2011
128 Solvent oils other than organic solvent oil
129 Spectacles, parts and components thereof, contact lens and lens cleaner
130 Spices of all varieties and forms including cumin seed, aniseed, other than those specified in the Fourth Schedule
131 (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

132 Student note books and copy books other than those specified in the Fourth Schedule
132-A Sugar of all kinds, that is, cane sugar, beet sugar, chemically pure sucrose in solid form and imported sugar of all kinds.
133 Sweets made of groundnuts, gingelly, puffed rice, fried gram and peas dhall and murukku.
134 Tamarind seed and powder
135 Tanning materials of vegetable origin
136 Tapioca flour
137 Tea
138 Tools
139 Toys excluding electronic toys
140 (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)

141 Transformers
142 Transmission wires and towers
143 Umbrellas of all kinds including beach and garden umbrellas and folding umbrellas and parts thereof
144 Vanaspati (Hydrogeneted Vegetable Oil)
145

(i) Vegetable oils including refined vegetable oils.
(ii) Oil cake other than those specified in the Fourth Schedule.
146 Vegetable vathal of all kinds sold under a brand name other than those specified in the Fourth Schedule
147 Wet dates
148 Wheat
149 Wheat Flour, atta, maida and rava (sooji)
150 Windmill for water pumping and for generation of electricity
151 Omitted w.e.f. 12th July, 2011