The Tamil Nadu Value Added Tax Notification, 2006.
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Body G.O.Ms.No.76 NOTIFICATION-IV. Dated: 11th July, 2011

In exercise of the powers conferred by sub-section (1) of section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the Second Schedule to the said Act.

2. The amendment hereby made shall come into force on the 12^th July, 2011.

AMENDMENT.

In the Second Schedule, after item 12 and the entries relating thereto, the following item and entries shall be added, namely:-

13	(i) Unmanufactured tobacco; tobacco refuse	At the point of first sale in the State	20 per cent. .
	(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.