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

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
1		At the second point of sale in the State.	14.5 per cent
2	(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.	At the second point of sale in the State	220 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.	58 per cent.
3		At the second point of sale in the State.	14.5 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
	(iii) Aviation Turbine Fuel sold at airports falling under Regional Connectivity Scheme (RCS) in the State to airline operators operating RCS Flights as defined in "Regional Connectivity Scheme-UDAN" issued by the Ministry of Civil Aviation, Government of India.	At the point of first sale in the State	1 per cent.
6	Petrol with or without additives	At the point of first sale in the State	15 per cent + Rs,13.02 per litre
7	High Speed Diesel Oil	At the point of first sale in the State	11 per cent + Rs.9.62 per litre
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	Textile products not produced or manufactured in India.	At the point of first sale in the State	5 per cent
12	Omitted w.e.f. 01-11-2014
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	30 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.

Explanation IA.- For the purpose of levy of tax on the goods specified against Serial No.3, at the second point of sale in the State, the total turnover of that goods shall be taken into account.

Explanation IB.- For the purpose of determining the turnover of the Tamil Nadu State Marketing Corporation Limited, a Corporation, wholly owned and controlled by the State Government, in respect of the goods specified in,-

(a) Serial numbers 1 and 3, liable to tax at the first point of sale in the State, the following method shall be adopted, namely:-

Selling Price (Maximum Retail Price)
—————————————————————————	x 100
100+rate of tax applicable at the point of first sale in the State.

(b) Serial number 2, liable to tax at the second point of sale in the State, the following method shall be adopted, namely:—

Selling Price (Maximum Retail Price)	Amount paid on purchase (It includes excise duty but does not include Value Added Tax paid at the first point of sale)
———————————————————————————————		x 100
100+rate of tax applicable at the point of second sale in the State.

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.