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

THE FOURTH SCHEDULE

PART B

Goods exempted from tax by Section 15

Sl. No. Description of the goods
1

(i) 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
(ii) Sprayers, sprinklers and drip irrigation equipments including their parts and accessories
2 Aids and implements for differently abled persons as notified by the Government
3 Aluminium domestic utensils not operated by pressure and electricity
4 Appalam, pappad, vadam and vathal
5 Aquatic feed, poultry feed, cattle feed and animal feed including supplement concentrates and additives, wheat bran, de-oiled cake, grass, hay and straw.
6 Articles made of sea shells
7 Bacterial culture for agriculture purpose, Organic manure and all kinds of seeds including green manure seeds excluding oil seeds
8 Bagasse
9 Bangles other than those made of precious metals
10 Omitted w.e.f. 01-11-2014
11 Books, Reading books, Text books, periodicals and journals including maps, educational charts, Braille books and globe
12 Bread including bun and rusk (branded or otherwise)
13 Broom sticks
14 Candles
14-A (i) Omitted w.e.f. 01-11-2014

(ii) Palmyrah sugar.

15 Cart driven by animals and hand carts
16 Charcoal
17 Charkha, Ambar Charkha; handlooms, handspun yarn, handloom fabrics and Gandhi Topi.
17-A Omitted w.e.f. 28-05-2013
18 Chillies and chilly powder, coriander and coriander powder, turmeric and turmeric powder, shikakai and shikakai powder, tamarind and asafoetida (Hing) sold by any dealer whose total turnover in respect of those item does not exceed rupees three hundred crores in a year.
19 Coarse grains, paddy and rice including broken rice
20 Condoms and contraceptives
21 (i) Curd, lassie, butter-milk and separated milk

(ii) Butter without brand name

22 Cycle rickshaw (without motor)
23 Earthern pot and pottery items
24 Electoral rolls
25 Electrical energy
26 (i) Energy saving choolas (ii) Solar cookers (iii) Municipal waste conversion devices for producing energy
27 Firewood, excluding casurina and eucalyptus timber
28 Fishnet, fishnet fabrics, fishnet twine, fishing floats, fishing hooks, fishing lamps, fishing ropes, fishing swivels, fish seeds and prawn/shrimp seeds.
29 Fly Ash sold to brick manufacturers
30 Footwear with sale value less than two hundred rupees
31 Fresh milk, pasteurized milk and directly reconstituted milk
32 Fresh plants, saplings, fresh flowers, green leaves, green tea leaves, betel leaves and plantain leaves
33 Fresh vegetables including potatoes, tapioca and fresh fruits
34 Garlic and ginger
35 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
36 Goods covered by Public Distribution System (except kerosene and sugar)
37 Goods manufactured by village Blacksmith and Adisarakku items as notified by the Government
38 Goods taken under customs bond for re-export after manufacturing or otherwise
38-A Goods which are used for agricultural / horticultural purposes, namely:-

(a) Chemical Fertilizers

(b) Insecticides, Pesticides, Rodenticides, Weedicides, Fungicides, Herbicides and combinations thereof, Plant-growth promoters, Plant Nutrients, Micro Nutrients and Bio fertilizers

39 Gum Benzoin including instant Sambirani in the form of tablets or sticks
40 Handicrafts
41 Handmade or Handloom made woven durries, coir mattings and jamakalams
41-A Handmade locks
41-B Handmade steel trunk boxes.
41-C Handmade tin containers.
42 Hand pumps, parts and fittings
43 Handmade safety matches including partially machine made safety matches.
44 Hank yarn
45 Human blood including blood components and blood plasma
46 (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
47 Indian musical instruments including indigenous handmade musical instruments
48 Indigenous Sericulture products
48A Insulin of all types
48B Jaggery and gur including jaggery powder and nattuchakkarai,
48C Jatropha seeds and Jatropha oil
49 Khadi garments / goods and made-ups as notified by the Government
50 Kumkum, kajal, bindi, alta and sindur
51 Licenced software with complete Tamil version
52 Life saving drugs as notified by the Government
53 Masala powder or paste whether or not with oil or additives, sold without a brand name
54 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)
55

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,
c. Neem oil cake
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 calendars and
h. UNICEF Greeting cards and calendars
55-A Mosquito nets of all kinds.
56 National flag
57 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
58 Panchamirtam, namakkati, vibhuti and prasadam by religious institutions
59 Paper bags, paper envelopes and cloth lined paper envelopes (whether printed or not),
60 Products of millets ( flour, brokens and bran of cholam, cumbu, ragi, thinai, varagu, samai, kudiraivalai and milo)
61 (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 shell, 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
62 Puffed rice, flattened or beaten rice, parched rice, parched paddy or rice coated with sugar or gur, rice flour rice bran and de-oiled rice bran
63 Raw wool and animal hair
64 Rubber play balls and balloons
64A Rubberised textile fabrics,
65 Omitted w.e.f. 01-04-2012
66 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
67 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
68 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.

69 Salt (branded or otherwise) including iodized or vitaminised salt for human consumption other than salt for industrial use
70 Saree falls
71 Seeds of all kinds other than oil seeds
72 Semen including frozen semen
72A Siddha Medicine,
73 Silk worm laying, cocoon and raw silk including indigenous raw silk and indigenous silk yarn
74 Slate, slate pencils and chalk sticks
75 Steam
76 Stitched handloom and mill made hand kerchiefs
76-A Sugarcane of all varieties.
77 Tender coconut

(i) Tender coconut

(ii) Packaged tender coconut water

(iii) Desiccated coconut, coconut milk and coconut milk powder,

77A Textiles or woven fabrics produced or manufactured in India:-

(a) Woven fabrics of silk or of silk waste

(2) (i) Woven fabrics of carded wool excluding hair belting

(ii) Woven fabrics of combed wool excluding hair belting

(3) Woven fabrics of cotton

(4) (i) Woven fabrics of synthetic filament yarn

(ii) Woven fabrics of artificial filament yarn

(5) (i) Woven fabrics of synthetic staple fibres

(ii) Woven fabrics of artificial staple fibres

(6) (i) Woven pile fabrics and chenille fabrics of wool, cotton or man-made 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 man-made fibres

(v) Embroidery in the piece, in strips or in motifs

(vi) Narrow woven fabrics

(7) (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 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

(8) Pile fabrics, including ' pile' fabrics and terry fabrics, knitted or crocheted.

78 Toddy, Neera and Arrack
79 Vermicelli
80 Water other than -

i) Aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and

ii) Water sold in sealed container.

81 Writing instruments, pencils, sharpeners, pens, ballpoint pens, refills, stainless steel nibs, colour pencils, black boards, dusters, geometry boxes and dissection boxes.