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The Tamil Nadu Value Added Tax Act, 2006 - Schedule - History
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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
2

 Alcoholic liquors of all kinds for human consumption, other than liquors falling under items 1 and 3. At the point of first sale in the State. 58 per cent
At the second point of sale in the State 38 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 73 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 a Turbo- Prop Aircraft At the point of first sale in the State 4 per cent
6 Petrol with or without additives At the point of first sale in the State 30 per cent
7 High Speed Diesel Oil At the point of first sale in the State 23.43 per cent
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 Sugar not produced or manufactured in India. At the point of first sale in the State 4 per cent
12 Sugarcane At the point of last purchase Rs. 60 per metric tone
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 20 per cent

Explanation I - For the purpose of levy of tax at the second point of sale in the State for the item in Sl.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.

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.