VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
5 Fluroyacil.Inj (Life saving drugs )
Abinoside (Life saving drugs )
Abir
Abrasive of all types (Industrial input)
Absolute alcohol
518
Absus Precatorious- Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
23
0
518
Abutilon Indicum - Medicinal herbs and country drug
( By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
17
0
1
0
17
5
817
2045
2067
2001
518
2104
518
303
303
303
737
752
2104
518
2068
2104
359
814
706
2043
Acacia Arabica Barks, Gum - Medicinal herbs and
country drug( By Notification No.II (1) / CTR / 30 (a2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f 1.1.07
Account books (By Notification No. II (1) / CTR / 12
(R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Acid dyes
Acid oil including spent acid oil (Industrial Input)
Acids of all kinds other than those specified
elsewhere in the Schedule.
Aconitum-Hterrophyllumwall -Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07
Activated Carbon filter (Water pollution control
equipments)
B
B
C
B
C
I
I
B
B
45
67A
I
B
1
Page 1
17
4
a
i
b
5
5
5
0
I
B
Adhatoda Vasika- Medicinal herbs and country drug
( By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Adhesive solution
Adhesive tapes other than those specified elsewhere
in the schedule
Adhesives of all kinds
Adi Thanda (Goods manufactured by village
Blacksmith and Adisarakku items)
Adiramycin.Inj (Life saving drugs )
Adosption system ( Water pollution control
equipments & Instrumentations)
Aeria Lanata- Medicinal herbs and country drug ( By
Notification No.II (1) / CTR / 30 (a-2) / 2007 - G.O.
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Aerial, Antennas and Parts
Aero Tiller for composting (Water pollution control
equipments)
After shave lotion
Agalvilaku (By Notification No II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Agar-agar (Exempted By Notification G.O.Ms.No.79-23.3.07) w.e.f.1.1.07
Agarbathi (Exempted By Notification G.O.Ms.No.107-23.5.07) w.e.f 23.5.07
52
52
22
67
1
RATE
OF
TAX1
0
0
14.5
5
14.5
752
752
323
2067
302
518
IV
IV
I
I
I
ITEM NO SUB ITEM NO
104
(i)
5
19
0
I
C
2
14.5
I
C
2
14.5
I
C
2
14.5
IV
B
37
1
0
IV
B
52
15
0
I
B
104
(i) & (ii)
5
11
0
I
B
68
8
5
I
B
104
(i)
5
I
C
58
14.5
14
5
IV
B
6
0
I
B
43
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
2089
2045
Agricultural implements manually operated or animal
driven as notified by the Government
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 Government
Aids and implements for physically challanged
persons as notified by the Government
Air circulators
Air conditioners
Air conditioning apparatus and instruments
Air Conditioning appliances
Air conditioning plants
Air coolers
Air flotation (Water pollution control equipments)
Air guns and pellets used therewith
Air refiles and pellets used therewith
Alcoholic liquors of all kinds for human
consumption, other than liquors falling under
items 1 and 3,.(G.O.Ms.No.47 dated 27.03.12 w.e.f. 1.4.12)
Alcoholic liquors of all kinds Purchased,procured outside the state
(G.O.Ms.No.47 dated 27.03.12 - w.e.f. 1.4.12)
Alfa Olefin
Alginate (Exempted By Notification - G.O.Ms.No.7923.3.07) w.e.f.1.1.07
Alizarine dyes
All Cooling appliances
All goods produced or manufactured by village
industries as specified in the schedule to the Khadi
and village Industries as in the schedule
All makes of country ploughs (Agricultural
implements animal drawn )
All metal castings
All other dyes.
351
All other materials used in painting and varnishing
I
C
50
354
326
All other non-soft boards
Almond
I
I
C
C
53
25
14.5
14.5
518
Alovera leaves, Resin - Medicinal herbs and country
drug( By Notification No.II (1) / CTR / 30 (a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
14
0
701
788
702
332
304
304
304
304
304
2104
306
306
402
401
2079
706
2045
304
749
701
522
750
703
2005
2122
2067
Alovera Products - sale by any dealer whose total
turnover does not exceed rupees One crore in a
year ( By Notification G.O.Ms.No.33 dated 29.03.10 w.e.f. 1.4.10)
Alta
Aluminium domestic utensils not operated by
pressure and electricity
Aluminium conductor steel reinforced (ACSR)
Aluminium scraps
Aluminium sink (extrusion) and composite panels
Page 2
IV
B
1(i)
IV
B
1
IV
B
2
I
I
I
I
I
I
I
I
I
C
C
C
C
C
C
B
C
C
31
3
3
3
3
3
104
5
5
RATE RATE
OF
OF
TAX2 TAX3
0
ii
0
0
i
i
i
i
i
(i)
iii
iii
14.5
14.5
14.5
14.5
14.5
14.5
5
14.5
14.5
II
2
58
38
II
1
58
14.5
I
B
79
5
IV
B
6
0
I
I
B
C
45
3
ii
i
5
14.5
IV
B
49
2
0
IV
B
1(i)
II (1)
0
I
I
B
B
89
45
iii
xiii
5
5
vii
14.5
0
IV
B
50
0
IV
B
3
0
I
I
I
B
B
B
5
122
67A
5
5
5
c
14.5
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
2068
Amateur radio equipments (Transmission apparatus
other than apparatus for radio or T.V. broadcastings)
(Information Technology products)
717
2119
306
737
518
518
737
705
763
520
2130
520
755
791
301
425
704
305
327
2025
2025
326
705
318
2006
2006
829
518
SCH PART
Ambar Charkha
Ammoniated latex
Ammunitions of all kinds
Andaa (Goods manufactured by village Blacksmith
and Adisarakku items)
Andrographic paniculat - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07
Andropogan Muricatus - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07
Angle Brackets (Goods manufactured by village
Blacksmith and Adisarakku items)
Animal feed including supplement concentrates and
additives
Animal hair
Aniseed (Sombu) sale by any dealer whose total
turnover does not exceed rupees three hundred
crores in a year ( By Notification G.O.Ms.No.43
dated 05.05.08 - w.e.f. 1.5.08)
Aniseed other than those specified in the Fourth
Schedule
Aniseed powder- sale by any dealer whose total
turnover does not exceed rupees three hundred
crores in a year ( By Notification G.O.Ms.No.33
dated 29.03.10- w.e.f. 1.4.10)
Anklet made of silver
Anti-sprouting products
Any other goods, not specified in any of the
schedule
Any other tobacco products, not specified in any of
the Schedule
Appalam
Apparatus for making coffee under pressure,
commonly known as espresso
Apparatus for obtaining duplicate copies -others
Apparatus, components,parts and accessories
(Capital goods)
Appliances, components,parts and accessories or
Electrical installation (Capital goods)
Apricots
Aquatic feed
Arc or cinema carbons
Arecanut
Arecanut powder
Arecanut raw seeval (By Notification II (1) / CTR / 12
(R-23)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Aristiochia Indica - Medicinal herbs and country
drug( By Notification No.II (1) / CTR / 30 (a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Page 3
ITEM NO SUB ITEM NO
I
B
68
IV
I
I
B
B
C
17
119
5
IV
B
37
6(f)
RATE
OF
TAX1
5
0
5
14.5
34
0
0
0
IV
B
37
2
0
IV
B
5
0
IV
B
63
0
0
I
B
130
5
0
IV
IV
B
B
55
17A
I
C
69
II
13
ii
0
0
14.5
(xiii)
20
IV
B
4
0
I
C
4
14.5
I
C
26
14.5
I
B
25
a,c
5
I
B
25
a,c
5
I
IV
I
I
I
C
B
C
B
B
25
5
17
6
6
14.5
0
14.5
5
5
i
5
18
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
14.5
0
306
778
Arms of all kinds
Arrack
I
IV
C
B
5
78
761
Article such as baskets, (products of palm industry)
IV
B
61
307
I
C
6
14.5
I
C
33
14.5
IV
B
6
0
I
B
67A
d
5
IV
B
2
3
0
IV
B
37
3
0
IV
B
18
IV
I
B
C
52
7
5
0
14.5
I
B
22
a,d
5
I
C
10
2149
2140
Articles and equipments for gymnastics
Articles made of Fibre glass other than those
specifically mentioned in the schedule
Articles made of sea shells
Artificial graphite,collodial or semi collidial graphite,
preparation based on graphite or other carbon in the
form of paste, blocks powder and natural graphite
(industrial Input)
Artificial limbs and parts (Aids for physically
challenged persons)
Arukamanai (Goods manufactured by village
Blacksmith and Adisarakku items)
Asafoetida (Hing) sold by any dealer whose total
turnover in respect of this item does not exceed
rupees three hundred crores in a year
Asathioprine (Life saving drugs )
Asbestos sheets and Products
Asphaltic roofing (other than those specified in the
Fourth Schedule)incl.crog
Astronomical instruments
Athimaturam - Medicinal herbs and country drug
(clyzorrizha or Liquorice roots) (By Notification G.O.
Ms.No.5 dated 1.1.07) -w.e.f - 1.1.07
Atta
Attachment and parts of Tractor of all kinds
2140
Attachment and parts of Trailor of Tractor of all kinds
816
Audio Casettes including Pre-recording casettes (By
Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
334
706
2067
702
737
718
752
308
2022
311
518
368
0
0
14.5
0
I
I
B
B
149
140
iv
5
5
I
B
140
iv
5
16
5
14.5
I
C
67
I
B
104
(i)
5
768
Avarai saleby any dealer whose turnover in respect
of the goods in each item does not exceed rupees
five hundred crores in a year ( By Notification G.O.Ms.No.79-23.3.07) w.e.f.23.3.07
IV
B
68
12
0
404
405
Aviation Gasoline
Aviation Turbine Fuel including jet fuel
II
II
4
5
29
29
405
Aviation Turbine Fuel sold to a Turbo-Prop Aircraft
II
5
4
752
2104
2082
Azathioprine.Tab (Life saving drugs )
B Oc Incubator (Instrumentation)
Baby milk food
Baby nappies (Reduced to 5% -By Notification
G.O.Ms.No.48 dated 27th March 2012 -w.e.f 1st
April 2012)
Back grounds
Bacterial culture for agriculture purpose
Badges (Sports goods)
IV
I
I
B
B
B
52
104
82
I
C
57
5
I
IV
I
C
B
B
60
7
131
14.5
0
5
2104
358
361
707
2131
Auto print time punching clocks
Autoclave for waste treatment (Water pollution
control equipments)
i
Page 4
14
(i) & (ii)
0
5
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2104
708
DESCRIPTION_ OF_ GOODS
SCH PART
I
IV
2028
2009
Bag filters (Air Pollution Control Equipments)
Bagasse
Bajji flour (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Bajji kattai (Goods manufactured by village
Blacksmith and Adisarakku items)
Bakery products sold with brand name
Baking powder, bread improver, cake gel vinegar,
wheat gluten and edible gelatin used for
confectionery and ice creams (Industrial input)
Ball clay
Bamboo
709
Bangles other than those made of precious metals
804
737
309
2067
820
2010
2045
2011
2045
357
354
310
306
2012
321
737
788
746
2014
516
2013
2060
370
2015
370
2104
2016
358
518
732
Barbed wire (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Bark of plants
Bases (dyes)
Basic chromium sulphate
Basic dyes
Bath showers
Batten board or soft wall ceiling
Batteries and parts thereof
Bayonets
Bearings
Beauty boxes
Bed Bolt (Goods manufactured by village Blacksmith
and Adisarakku items)
Bed Plough (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Bed room lights burning on oil Parts and accessories
including wicks and chimneys
Bed sheet ,other than those specified in Fourth
Schedule
B
B
Page 5
104
8
(iii)
4
RATE
OF
TAX1
5
0
5
IV
B
37
I
C
8
I
B
67A
I
I
B
B
28
9
5
5
IV
B
9
0
20
5
39
0
14.5
e
5
I
I
I
I
I
I
I
I
I
I
B
B
B
B
C
C
C
C
B
C
10
45
11
45
56
53
9
5
12
20
IV
B
37
4
0
IV
B
1
ii(13)
0
IV
B
46
0
I
B
14
5
18
0
Bed sheets made from handlooms and Powerloom
other than those made of mill made cloth -By
Notification No. II (1) / CTR / 30(a-2) / 2007 - G.O.
Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
Beds made of cotton or silk cotton
Bee Wax
Beedi - w.e.f. 12.7.11
Beedi leaves
Beedi Tobacco -w.e.f. 12.7.11
Belt press (Water pollution control equipments)
Beltings
Beltless napkins (Reduced to 5% -By Notification
G.O.Ms.No.48 dated 27th March 2012 -w.e.f 1st
April 2012)
Benjamine - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Betel leaves
ITEM NO SUB ITEM NO
I
I
I
I
I
I
I
B
B
C
B
C
B
B
13
60
9-A
15
9-A
104
16
I
C
57
iii
iv
i
ii
(i)
5
5
5
5
14.5
14.5
14.5
14.5
5
14.5
5
5
14.5
5
14.5
5
5
5
0
IV
B
32
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
2006
357
Betel nut
Bidets
518
Big Galangal roots Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07)
750
311
311
791
2104
2017
2067
I
I
Bindi
Binocular Microscopes
Binoculars
Bio fertilizers
Bio filter ( Water pollution control equipments &
Instrumentations)
Biomass briquettes
Bioxialy oriented polyester film and PVC film
(Industrial Input)
B
C
ITEM NO SUB ITEM NO
6
56
0
IV
I
I
IV
B
C
C
B
50
10
10
17A
ii
0
14.5
14.5
0
I
B
104
(i)
5
I
B
17
I
B
67A
f
5
g
5
2067
Bioxialy oriented polypropylene film (Industrial Input)
I
B
67A
309
Biscuits of all varieties sold with brand name
Bishop weed - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Bitumen
Bituminious and coal tar blocks
Bituminized water proof paper
Black and white or other mono chrome DATA /
Graphic Display tubes, other than Picture tubes and
parts(Information Technology products)
Black boards
Black cumin Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Black stone
Black sugarcane other than those specified in the
Second Schedule
Blasting gun powder
Bleach liquid (By Notiifcation G.O.Ms.No.68 dated
21.05.09 ) - w.e.f. 01.04.09
Bleaching agents
Bleomycin (Life saving drugs )
Block board
Blood bags and disposables (By Notification No. II
(1) / CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated
11th July 2011) w.e.f. 12.7.11
Blood Plasma
Blown linseed oil
Blue
Blue metal
Boats
Bodies built on motor vehicles , components, spare
parts and accessories thereof
Body deodarants
Boerhaavia Diffusa Linn - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07
Boilers of all types
I
C
8
518
2018
351
2094
2068
781
518
337
710
312
2011
321
752
354
809
745
351
323
2019
2125
350
321
518
338
Page 6
RATE
OF
TAX1
5
14.5
5
14.5
0
I
I
I
B
C
B
18
50
94
iv
5
14.5
5
I
B
68
15(b)
5
IV
B
81
0
0
I
C
36
iv
IV
B
10
0
I
C
11
14.5
I
B
11
0
I
IV
I
C
B
C
20
52
53
2
9
14.5
14.5
0
14.5
5
IV
I
I
I
I
B
C
C
B
B
45
50
22
19
125
I
C
49
14.5
I
C
20
14.5
v
0
14.5
14.5
5
5
0
I
C
37
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
338
2020
518
2021
711
761
711
838
840
712
2022
2022
2022
713
761
320
2023
798
313
314
101
101
101
101
101
712
788
761
2020
752
721
721
DESCRIPTION_ OF_ GOODS
SCH PART
Boilers using agricultural waste as fuel but not
including boilers using municipal waste only as fuel
Bolts
Bondu nut - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Bone meal -(Exempted By Notification G.O.Ms.No.107-23.5.07) w.e.f 23.5.07
Books
Braided cord
Braille books
Branded Coffee powder (other than instant Coffee)(By Notification - II (1) / CTR / 12 (R-29)/2011
G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
Branded Readymix food products (in the form of
flour, powder or wet drough) II (1) / CTR / 12 (R29)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Bread (branded or otherwise) -(By Notification
G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
Brick ballast(other than those specified in the Fourth
Schedule) incl.crog
Brick-bats (other than those specified in the Fourth
Schedule) incl.crog
Bricks of all kinds (other than those specified in the
Fourth Schedule) including crog
Broomsticks
Brushes (products of palm industry)
Bubble gum sold with brand name
Buckets made of iron and steel, plastic or other
materials (except precious materials)
Buckram and similar stiffened textile fabrics
Bulbs for all motor vehicles
Bulldozers
Bullion, that is to say platinum in mass and
uncoined, pure or alloy, and specie
Bullion, that is to say, gold in mass and uncoined,
pure or alloy, and specie
Bullion, that is to say,Kora gold in mass and
uncoined, pure or alloy, and specie
Bullion, that is to say,Palamarel silver in mass and
uncoined, pure or alloy, and specie
Bullion, that is to say,silver in mass and uncoined,
pure or alloy, and specie
Bun (branded or otherwise) (By Notification
G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
Bund Former (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Bura sugar
Bushes
Busulphan.Tab (Life saving drugs )
Butter milk without any brand name
Butter without any brand name
Page 7
ITEM NO SUB ITEM NO
RATE
OF
TAX1
I
C
37
14.5
I
B
20
5
0
I
B
21
IV
IV
IV
B
B
B
11
61
11
0
iii
0
0
0
1
5
5
5
0
IV
B
12
I
B
22
b,d
5
I
B
22
b,d
5
I
B
22
a,d
5
IV
IV
I
B
B
C
13
61
19
i
0
0
14.5
I
B
23
IV
I
I
B
C
C
77A
12
13
I
A
1
1
I
A
1
1
I
A
1
1
I
A
1
1
I
A
1
1
IV
B
12
0
IV
B
1
IV
I
IV
IV
IV
B
B
B
B
B
61
25
52
21
21
5
7(i)
0
14.5
14.5
ii(1)
0
24
0
5
0
0
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
14.5
310
Button cells
I
C
9
2067
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 (Industrial Input)
I
B
67A
h
5
B
C
104
12
(ii)
5
14.5
B
1
ii(2)
0
C
8
2104
313
788
309
518
2105
2024
714
789
2025
2068
2067
310
C Oc Apparatus( Instrumentation)
I
Cables for all motor vehicles
I
Cage Wheel (Agricultural implements not
operated manually or not driven by animal -w.e.f. IV
1.4.12)
Cakes sold with brand name
I
Calamus root - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Calendar other than those specified in the Fourth
I
Schedule.
Camphor in all forms -(By Notification-G.O.Ms.No.79I
23.3.07) w.e.f.1.1.07
Candles
IV
Cane or beet sugar and chemically pure sucrose in
IV
solid form
Capital goods as described in Secction 2(11) of the
I
Act.
Car telephone (Transmission apparatus other than
apparatus for radio or T.V.
I
broadcastings)(Information Technology products)
Carbon black and acetylene black And other form of
carbon including activated carbon (Industrial Input)
705
351
Carbon rods
Carbuncle or garnets (precious stone) (whether they
are sold loose or as forming part of any article or
jewellery in which they are set)
Cart driven by animals
Cash chests
Cash or deed boxes
Cashew nuts fresh or dried, whether or not shelled
or peeled
Cashew shell By Notification No. II (1) / CTR / 30(a2) / 2007 - G.O. Ms.No.79 dated 23.3.07
Cassia Flower - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Castor Shelter (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Cathode ray osilloscopes (Information Technology
products)
Cats eye (precious stone) (whether they are sold
loose or as forming part of any article or jewellery in
which they are set)
Cattle feed
Caulking compounds and other mastics
371
CDs -& its Parts and accessories - w.e.f. 12.7.11
103
715
360
360
2113
517
518
788
2068
103
Page 8
14.5
0
B
105
5
B
24
0
B
14
0
B
14(a)
0
B
25
5
B
68
6©
5
I
B
67A
i
5
I
C
9
14.5
I
A
3
1
IV
I
I
B
C
C
15
59
59
0
14.5
14.5
I
B
113
5
20
0
0
IV
B
1
ii(3)
0
I
B
68
23 (a)
5
I
A
3
IV
I
B
C
5
50
vi
0
14.5
I
C
13-A
(e)
14.5
1
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
371
Cellular Telephone (Mobile Phone) & its Parts and
accessories - w.e.f. 12.7.11
I
C
13-A
(a)
14.5
2067
Cellulose lacquers, nitro -cellulose, lacquers , clear
and pigments and nitro-cellulose ancillaries in liquid,
semi solid or pasty forms (Industrial Input)
I
B
67A
ad(ii)
5
I
I
C
C
14
50
iii
14.5
14.5
I
B
22
b,d
5
I
C
7
14.5
I
I
C
C
15
15
14.5
14.5
I
B
26
5
I
I
I
I
I
I
B
B
C
C
C
B
119
104
36
36
36
41
(i)
i
i
i
5
5
14.5
14.5
14.5
5
IV
B
1
ii(4)
0
IV
B
74
IV
B
1
IV
IV
B
B
16
17
0
0
I
C
49
14.5
I
B
51
5
IV
B
17A
I
B
1
IV
IV
II
I
II
I
B
B
B
77A
57
13
19
13
30
I
B
40
5
I
B
131
5
I
B
52
5
IV
B
18
0
315
351
2022
308
316
316
2026
2119
2104
337
337
337
2041
788
774
788
716
717
350
2051
790
2001
797
757
415
320
419
2030
2040
2131
2052
718
Cement and their substitutes
Cement based water paints
Cement hollow blocks (other than those specified in
the Fourth Schedule) incl.crog
Cement products in combination with other materials
not elsewhere mentioned in this schedule
Cement Products of all kinds
Cement tiles
Centrifugal pump sets for water handling and parts
thereof
Centrifugal latex
Centrifuge (Water pollution control equipments)
Ceramic tiles
Ceramic Wall tiles
CeramicRoofing tiles
Cereals (Declared goods)
Chaff Cutter (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Chalk sticks
Channel Former (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Charcoal
Charkha
Chassis of motor vehicles , components, spare pars
and accessories thereof
Cheese sold without a brand name other than those
specified in the Fourth Schedule.
Chemical fertilizers and combination thereof
Chemicals of all kinds other than those specified
elsewhere in the Schedule.
Chenille fabrics of wool
Cheques, loose or in book form
Cheroots
Chewing gum sold with brand name
Chewing tobacco
Chicory
Children tri-cycles and carriages parts and
accessories including tyres, tubes and flaps used
therewith,
Childrens’ playground equipments
Chillies Other than those specified in the Fourth
Schedule
Chillies sold by any dealer whose total turnover in
respect of this item does not exceed rupees three
hundred crores in a year
Page 9
C
0
ii(5)
i
0
0
5
6(i)
(iii)
(vii)
0
0
20
14.5
20
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
718
317
2051
788
320
2051
415
415
415
318
318
318
321
752
518
737
2028
2028
321
323
DESCRIPTION_ OF_ GOODS
SCH PART
Chilly powder sold by any dealer whose total
turnover in respect of this item does not exceed
rupees three hundred crores in a year
Chinaware artcicles
Chips sold without a brand name other than those
specified in the Fourth Schedule.
Chisel plough (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Chocolate sold with brand name
Chocolates sold without a brand name other than
those specified in the Fourth Schedule.
Cigarettes
Cigarillos of tobacco or of tobacco substitutes
Cigars
Cinema slides
Cinematographic equipments
Cinmeatogrphic lenses
cinnamon oil
Cisplatin.Inj (Life saving drugs )
518
Cleome Inosandra- Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
2050
368
Clinker.
Clocks
511
Cloth bag By Notification No. II (1) / CTR / 30(a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
759
2122
518
2050
2029
2041
719
2104
2030
B
18
0
I
C
16
14.5
I
B
51
5
IV
B
1
I
C
19
14.5
I
B
51
5
C
C
C
C
B
13
13
13
17
17
17
20
52
II
II
II
I
I
I
I
IV
(iii)
(iii)
(iii)
16
0
20
20
20
14.5
14.5
14.5
14.5
0
0
IV
B
37
I
B
28
5
I
B
28
0
I
I
C
C
20
22
14.5
14.5
38
0
50
67
5
14.5
13
0
B
C
5
0
IV
B
59
0
I
B
122
5
6
0
Clytoria Ternatea- Medicinal herbs and country drug
( By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Coal ash of all kinds
Coal tar
Coal,including coke in all its forms, but excluding
charcoal
Coarse grains
Coarse screen / micro screen (Satinless steel / mild
steel) - (Water pollution control equipments)
Cocoa pod and beans
ii(13)
27
I
I
Cloth lined paper envelopes (whether printed or not)
(By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f
1.4.08)
Cloth rags
RATE
OF
TAX1
IV
Citrullus Colocynthis - Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Clamps used in pump sets (Goods manufactured by
village Blacksmith and Adisarakku items)
Clay
Clay for manufacture of Bricks Exempted (By
Notification - G.O.No.107 - w.e.f.23.5.07)
Cleaning liquids
cleaning powder and liquids of all kinds
ITEM NO SUB ITEM NO
I
I
B
B
50
29
5
5
I
B
41
5
IV
B
19
0
I
B
104
I
B
30
Page 10
(i)
5
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
761
761
777
777
2051
505
761
508
761
2030
304
329
761
761
761
761
741
2031
2025
319
2068
2032
781
336
351
2140
2033
357
2034
2151
2151
321
2067
2068
2035
2068
2068
DESCRIPTION_ OF_ GOODS
SCH PART
Coconut husk
Coconut leaves
Coconut milk (By Notification G.O.Ms.No.36 dated
1.4.08 w.e.f 1.4.08)
Coconut milk powder (By Notification G.O.Ms.No.36
dated 1.4.08 w.e.f 1.4.08)
iv
i
RATE
OF
TAX1
0
0
IV
IV
B
B
61
61
IV
B
77
0
IV
B
77
0
I
B
51
5
Coconut milk powder sold without a brand name
other than those specified in the Fourth Schedule.
Coconut other than Copra By Notification No. II (1) /
CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07
-w.e.f - 1.1.07
Coconut shell and its chips
Coconut shell powder By Notification No. II (1) / CTR
/ 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 w.e.f - 1.1.07
Coconut thatches
Coffee beans and seeds
Coffee coolers
Coffee roasting appliances (Electrical domestic and
commercial appliances)
coir (excluding coir products)
Coir dusts (excluding coir products)
Coir fibre (excluding coir products)
Coir husk (excluding coir products)
Coir mattings
Coir products excluding mattresses
Cold storage equipments, components,parts and
accessories(Capital goods)
Collapsible gates
Colour - DATA / Graphic Display tubes, other than
Picture tubes and parts (Colour) (Information
Technology products)
Colour boxes and brushes used therein
Colour pencils
Coloured matches
Colours
Combined harvesters , attachments and parts
Combs
Commodes
Communication equipments such as Private Branch
Exchange (PBX)
Compact Fluorescent Lamps (G.O.Ms.No.47
dated 27.3.12-w.e.f. 1.4.2012)
Compact Fluorescent Tubes (G.O.Ms.No.47
dated 27.3.12-w.e.f. 1.4.2012)
complexion rouge
Compressor of refrigerating equipments (Industrial
Input)
Computer peripherals (Information Technology
products)
Computer stationery
Computer Systems - Parts and accessories
(Information Technology products)
Computer systems (Information Technology
products)
ITEM NO SUB ITEM NO
5
IV
B
61
ii
8
0
0
IV
I
I
B
B
C
61
30
3
I
C
28
IV
IV
IV
IV
IV
I
B
B
B
B
B
B
61
61
61
61
41
31
i
i
i
i
0
0
0
0
0
5
I
B
25
b,c
5
I
C
18
I
B
68
I
IV
I
I
I
I
I
B
B
C
C
B
B
C
32
81
35
50
140
33
56
I
B
34
5
I
B
34-A
5
I
B
34-A
5
I
C
20
14.5
I
B
67A
j
5
I
B
68
22(a)
5
I
B
35
I
B
68
22(a)
5
I
B
68
22 (a)
5
Page 11
i
ii
0
5
14.5
14.5
14.5
15(a)
ii
iii,iv
5
5
0
14.5
14.5
5
5
14.5
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
315
DESCRIPTION_ OF_ GOODS
SCH PART
RATE
OF
TAX1
14.5
I
C
14
I
B
104
(ii)
5
IV
I
I
B
B
C
20
104
19
(ii)
0
5
14.5
I
B
51
I
I
I
C
B
C
68
129
66
ii(b)
14.5
5
14.5
IV
B
52
29
0
I
B
104
(i) & (ii)
5
IV
I
B
C
20
31
0
14.5
I
C
28
14.5
I
C
45
14.5
IV
B
55
0
I
B
132
5
I
A
3
1
I
B
68
IV
B
18
0
IV
B
18
0
I
I
B
B
94
94
5
5
I
B
52
5
I
I
IV
IV
IV
I
I
C
B
B
B
B
B
B
20
36
77A
61
61
37
41
14.5
5
0
0
0
5
5
2041
Cotton, that is to say- all kinds of Cotton (indigenous
or imported) in its unmanufactured state, whether
ginned or unginned, baled, pressed or otherwise, but
excluding cotton waste.
I
B
41
369
Counter scales parts and accessories and weights
used therewith
I
C
68
2104
720
2104
320
2051
369
2129
367
752
2104
720
332
329
346
755
2132
103
2068
718
718
2094
2094
2052
321
2036
797
761
761
2037
2041
Concrete mixture
Condenser for waste recovery ( Water pollution
control equipments & Instrumentations)
Condoms
Conductivity Meter ( Instrumentation)
Confectionery sold with brand name
Confectionery sold without a brand name other than
those specified in the Fourth Schedule.
Conical measures
Contact lens
Containers and vessels- vacuum flask
Continuous Ambulatory Peritoneal Dialysis (CAPD)
fluids used for treatment in renal failure cases (Life
saving drugs )
Continuous Chemical Dosing Equipments (Water
pollution control equipments)
Contraceptives
Controlling systems
Cooking ranges (Electrical domestic and
commercial appliances)
Copper - clad board or sheets
ITEM NO SUB ITEM NO
Copy books manufactured out of paper purchased
from Registered dealers liable to pay under this Act
Copy books other than those specified in the Fourth
Schedule
Coral (precious stone) (whether they are sold loose
or as forming part of any article or jewellery in which
they are set)
Cordless handset (Transmission apparatus other
than apparatus for radio or T.V.
broadcastings)(Information Technology products)
Coriander powder sold by any dealer whose total
turnover in respect of this item does not exceed
rupees three hundred crores in a year
Coriander sold by any dealer whose total turnover in
respect of this item does not exceed rupees three
hundred crores in a year
Cork
Cork sheets
Corriander Other than those specified in the Fourth
Schedule
Cosmetics
Cottage cheese
Cotton or manmade fibres
Cotton rope
Cotton seed husk
Cotton waste
Cotton Yarn
Page 12
5
6(b)
6(i)
iii
iv
5
5
ii(a)
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2022
2022
518
2032
DESCRIPTION_ OF_ GOODS
SCH PART
Country bricks made of baked clay and other
machine made or hand made (other than those
specified in the Fourth Schedule) incl.crog
Country tiles made of baked clay and other machine
made or hand made (other than those specified in
the Fourth Schedule) incl. Crog
2119
702
Crutches (Aids for physically challenged persons)
337
Cuddapah stone slabs
Cultipacker (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
322
755
701
2038
2041
788
788
521
2130
521
524
2131
2039
329
721
361
424
322
702
2040
Cultivator (Agricultural implements not operated
manually or not driven by animal -w.e.f. 1.4.12)
Cumin seed - sale by any dealer whose total
turnover does not exceed rupees three hundred
crores in a year ( By Notification G.O.Ms.No.67
dated 21.05.09 w.e.f. 1.4.09)
Cumin seed other than those specified in the Fourth
Schedule
Cumin seed powder - sale by any dealer whose
total turnover does not exceed rupees three hundred
crores in a year ( By Notification G.O.Ms.No.33
dated 29.03.10 - w.e.f. 1.4.10)
Cups manufctured out of Areca palm leaf (BY
Notification G.O.Ms.No.33 dated 29.03.10w.e.f.1.4.10)
Cups (sports goods)
Cups,made of paper & plastic
Curd maker (Electrical domestic and commercial
appliances)
Curd without any brand name
curtain backgrounds
Cut tobacco
Cutlery (other than those specified elsewhere in the
schedule)
Cycle carriage for invalid persons (Aids for
physically challenged persons)
Cycle dynamo lights
RATE
OF
TAX1
I
B
22
c,d
5
I
B
22
c,d
5
Crataeva Relingiso - Medicinal herbs and country
drug( By Notification No.II (1) / CTR / 30 (a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Crayons
Crockery (other than those specified elsewhere in
the schedule)
Cross made of gold and used as symbol of wedlock
without chain (By Notification G.O.Ms.No.36 dated
1.4.08 w.e.f 1.4.08)
Crow bar (Agricultural implements manually
operated )
Crucibles
Crude oil (ie) Crude petroleum oils/ obtained from
Bituminous minerals
Crumb rubber
ITEM NO SUB ITEM NO
36
0
I
B
32
5
I
C
21
14.5
IV
B
55
b
0
IV
B
1(i)
I (1)
0
I
B
38
5
I
B
41
5
I
B
119
5
IV
B
2
3
0
I
C
36
ii
14.5
IV
B
1
ii(6)
0
IV
B
1
ii(7)
0
0
I
B
130
5
0
ii
0
I
I
B
B
131
39
5
5
I
C
28
14.5
IV
I
II
B
C
21
60
13
0
14.5
20
I
C
21
IV
B
2
I
B
40
Page 13
(xii)
14.5
3
0
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2040
2040
722
2040
2040
2104
752
752
752
369
518
752
752
761
807
2068
2068
761
2041
346
329
304
2104
2068
302
365
705
766
762
777
2104
DESCRIPTION_ OF_ GOODS
I
I
IV
I
B
B
B
B
40
40
22
40
RATE
OF
TAX1
5
5
0
5
I
B
40
5
I
IV
IV
IV
I
B
B
B
B
C
104
52
52
52
68
SCH PART
Cycle locks
Cycle pumps
Cycle rickshaw (without motor)
Cycle Seat covers
Cycles, bi-cycles parts and accessories including
tyres, tubes and flaps used therewith
Cyclones (Air Pollution Control Equipments)
Cyclophosphamide.Inj (Life saving drugs )
Cyclophosphamide.Tab (Life saving drugs )
Cyclosporin (Life saving drugs )
Cylinderical measures
Cyperus Rotundus- Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Cystosine (Life saving drugs )
Danazol.Cap (Life saving drugs )
Date leaves
Date syrup (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
(iii)
20
21
1
ii(b)
12
IV
IV
IV
B
B
B
52
52
61
5
0
0
0
14.5
0
3
27
i
6
DC Micromotors of an output not exceeding 37.5W
and parts (Information Technology products)
DC Micromotors of an output not exceeding 750 W
and parts (Information Technology products)
Deccan hemp fibre (excluding deccan hemp
products)
Declared goods as specified in section 14 of the
Central Sales Tax Act, 1956, other than those
specified elsewhere in any of the Schedules
Decolam
Deep fat fryer (Electrical domestic and commercial
appliances)
Deep freezers
Demineraliser for effluent treatment (Water pollution
control equipments)
Demodulators (Information Technology products)
Denatured Spirit
Deodorants
De-oiled cake
De-oiled cakes sale by any dealer whose total
turnover on the sales of these goods does not
exceed rupees five crores per year
De-oiled rice bran
Desiccated coconut (By Notification G.O.Ms.No.36
dated 1.4.08 w.e.f 1.4.08)
Detectors (for grass) (Air Pollution Control
Equipments)
ITEM NO SUB ITEM NO
0
0
0
5
I
B
68
25 (a), 26
5
I
B
68
25 (b), 26
5
IV
B
61
i
0
I
B
41
5
I
C
45
14.5
I
C
28
14.5
I
C
3
I
B
104
I
I
I
IV
B
C
C
B
68
1
64
5
IV
B
66
0
IV
B
62
0
IV
B
77
0
I
B
104
323
Detergents whether cakes, liquid or powder - (other
than those specified else where in the schedule)
I
C
22
306
2043
Detonators Caps
Dhoop
I
I
C
B
5
43
Page 14
ii
14.5
5
7(b)
(iii)
5
14.5
14.5
0
5
14.5
iii
14.5
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
2025
345
Diagonstic Kits (By Notification No. II (1) / CTR / 12
(R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Diagonstic reagents (By Notification No. II (1) / CTR
/ 12 (R-20)/2011- G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
Diamine-Diphonyl Sylphone (DAPSONE).Tab
Diamonds (whether they are sold loose or as
forming part of any article or jewellery in which they
are set)
Diaries (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Diary other than those specified in the Fourth
Schedule.
Didanosine (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
Dies (Capital goods)
Diesel engine , their spare parts
324
Diesel locomotive and parts and accessories thereof
I
C
23
14.5
311
Diffraction apparatus and mounding thereof
I
C
10
14.5
2104
Diffuse of all types for supply of air, in liquid waste
treatment (Water pollution control equipments)
I
B
104
(i)
5
I
B
104
(i)
5
IV
B
1(i)
I (11)
0
809
809
752
103
817
2105
752
2104
701
518
351
2068
314
369
2045
701
731
2068
788
788
329
791
358
781
Digestors (Water pollution control equipments)
Digging fork (Agricultural implements manually
operated )
Dill seeds - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07)
Diluents and thinners
Diodes, transistors and similar semi-conductor
device
Dippers
Dipping measures
Direct dyes
Direct Paddy Seeder(Agricultural implements
manually operated )
Directly reconstituted milk
Disc for laser reading systems for reproducing
phenomena other than sound or image (IT
Software of any media) - (Information Technology
products)
Disc harrow (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Disc plough (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Dish washer (Electrical domestic and commercial
appliances)
Disinfectants
Disposable diapers (Reduced to 5% -By Notification
G.O.Ms.No.48 dated 27th March 2012 -w.e.f 1st
April 2012)
Dissection boxes.
9
5
9
5
IV
B
52
13
0
I
A
3
1
17
5
5
I
B
105
IV
B
52
30 (4)
0
I
I
B
C
25
44
d
5
14.5
0
I
C
50
v
14.5
I
B
68
16
5
I
I
I
C
C
B
13
68
45
ii(b)
v
14.5
14.5
5
IV
B
1(i)
I (17)
0
IV
B
31
I
B
68
5(a)
5
IV
B
1
ii(8)
0
IV
B
1
ii(13)
0
I
C
28
IV
B
17A
I
C
57
5
IV
B
81
0
Page 15
0
14.5
ii
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2104
2093
814
737
737
737
2042
737
811
325
737
737
351
788
2032
2106
2041
2041
329
2044
2119
310
2119
351
754
2010
326
326
326
761
2010
2119
DESCRIPTION_ OF_ GOODS
SCH PART
Dissolved Air Flotation (Water pollution control
equipments)
Dolomite
Doopakal (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Door Chains (Goods manufactured by village
Blacksmith and Adisarakku items)
Door Jakki (Goods manufactured by village
Blacksmith and Adisarakku items)
Door Kundu (Goods manufactured by village
Blacksmith and Adisarakku items)
Door mats made of jute
Door Pattas (Goods manufactured by village
Blacksmith and Adisarakku items)
(i)
RATE
OF
TAX1
I
B
104
I
B
93
5
14
5
5
IV
B
37
6
0
IV
B
37
7
0
IV
B
37
8
0
I
B
42
IV
B
37
Doors frames made of R.C.C and R.C.C. pipes
(without input tax credit on purchase of Cement) (By
Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
Doors made of any materials other than those
specified in the schedule
Dosai Chatti (Goods manufactured by village
Blacksmith and Adisarakku items)
Dosai kal (Goods manufactured by village
Blacksmith and Adisarakku items)
Double boiled linseed oil
Drag harrow (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Drawing boards and brushes used therein
Drawing ink whether or not concentrated or solid,
excluding toner and cartridges other than those
specified in the Fourth Schedule
Dressed Hides & Skins
Dressed hides and skins
Drier (Electrical domestic and commercial
appliances)
Drugs and medicines including vaccines
Dry block rubber
Dry cells
Dry crepe rubber
Dry distempers
Dry fish(other than branded, processed and packed
items ) ,
Dry flower
Dry fruits
Dry fruits nuts and kernals -other than those
specified in the schedule
Dry grapes (Kismis) -- Reduced to 5% (By
Notification -G.O.Ms.No.78 dated 11th July 2011 –
w.e.f. -12th July 2011)
Dry leaves (manthara leaves, coconut thatches,)
Dry Plant
Dry ribbed sheets of RMA grades
ITEM NO SUB ITEM NO
5
9
0
11
5
14.5
I
C
24
IV
B
37
10
0
IV
B
37
36
0
I
C
50
v
14.5
IV
B
1
ii(9)
0
I
B
32
5
I
B
106
5
I
I
B
B
41
41
5
5
I
C
28
14.5
I
I
I
I
I
B
B
C
B
C
44
119
9
119
50
5
5
14.5
5
14.5
IV
B
54
0
I
I
B
C
10
25
5
14.5
I
C
25
14.5
I
C
25
5
IV
I
I
B
B
B
61
10
119
Page 16
iii
i
0
5
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
I
B
104
2100
314
327
327
781
Dry Scrubber ( Water pollution control equipments &
Instrumentations)
Ductile pipes
Dumpers
Duplicating machines
Duplicators
Dusters
I
I
I
I
IV
B
C
C
C
B
100
13
26
26
81
371
DVDs -& its Parts and accessories - w.e.f. 12.7.11
I
C
13-A
2119
723
Earth scrap all grades and qualities
Earthern pot and pottery items
I
IV
B
B
119
23
2022
Earthern tiles and refractory monolithic (other than
those specified in the Fourth Schedule) incl.crog
I
B
22
I
I
C
C
13
20
14.5
14.5
17
0
17
0
5
0
0
2104
314
321
515
515
518
711
752
754
724
306
329
329
329
329
329
328
330
329
2068
2068
329
725
702
2104
Earthmovers
Eau de cologne
Ebonite ball pens By Notification No. II (1) / CTR /
30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f 1.1.07
Ebonite pens By Notification No. II (1) / CTR / 30(a2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f 1.1.07
Eclipta Alba - Medicinal herbs and country drug( By
Notification No.II (1) / CTR / 30 (a-2) / 2007 - G.O.
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Educational charts
Efafinavir (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
Eggs
Electoral rolls
Electric detonators
Electric hair dryer (Electrical domestic and
commercial appliances)
Electric hair removers (Electrical domestic and
commercial appliances)
Electric iron (Electrical domestic and commercial
appliances)
Electric kettle (Electrical domestic and commercial
appliances)
Electric knife (Electrical domestic and commercial
appliances)
Electric motor
Electric Storage batteries including containers,
covers and plates
Electric time switches (Electrical domestic and
commercial appliances)
Electrical apparatus for line telephony on telegraphy
(Information Technology products)
Electrical capacitors, fixed, variables and parts
Electrical domestic and commercial appliances other than those specified in the schedule
Electrical energy
Electrical hearing aids (Aids for physically
challenged persons)
Electrical meters for digestors (Water pollution
control equipments)
(i)
5
5
14.5
14.5
14.5
0
(e)
14.5
5
0
a,d
5
IV
B
11
IV
B
52
IV
IV
I
B
B
C
54
24
5
I
C
28
14.5
I
C
28
14.5
I
C
28
14.5
I
C
28
14.5
I
C
28
14.5
I
C
27
14.5
I
C
29
14.5
I
C
28
14.5
I
B
68
29
5
I
B
68
10
5
I
C
28
14.5
IV
B
25
0
IV
B
2
1
0
I
B
104
(ii)
5
Page 17
30 (6)
0
iii
0
0
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
368
2068
Electrical resistors (Information Technology
products)
Electrically Operated two wheelers (E-bikes)
(G.O.Ms.No.47 dated 27.3.12-w.e.f. 1.4.2012)
Electrodes (G.O.Ms.No.47 dated 27.3.12-w.e.f.
1.4.2012)
Electroflux (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Electronic Games
Electronic calculators, parts and accessories
(Information Technology products)
Electronic devices - watches
Electronic diaries
2068
Electronic integrated circuits and Micro-assemblies
2068
2152
2046
824
331
2068
2034
331
2068
2104
347
2133
797
103
351
351
805
726
318
2067
2025
Electronic Private Automatic Branch Exchange
(EPABX)
Electronic toys and Games
Electronic typewriters, parts and accessories
(Information Technology products)
Electrostatic precipitators (Air Pollution Control
Equipments)
Elevators - whether operated by electricity, hydraulic
power, mechanical power or steam
Ellu Mittai (Exempted By Notification G.O.Ms.No.107-23.5.07) w.e.f 23.5.07
Embroidery in the piece, in stripes or in motifs
515
Erasers By Notification No. II (1) / CTR / 30(a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
752
752
2104
Ethambutol.Tab
Etoposide.Inj (Life saving drugs )
Evaportor (Water pollution control equipments)
518
Evolvulus Alsinoides- Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
836
314
12
RATE
OF
TAX1
I
B
68
5
I
B
46
5
I
B
46-A
5
25
5
14.5
I
C
30
I
B
68
11,24
5
I
I
C
B
67
68
22(b)
14.5
5
I
B
68
17
5
I
B
34
5
I
C
30
14.5
I
B
68
1(b),24
5
I
B
104
(iii)
5
I
C
46
14.5
I
B
133
5
IV
B
77A
I
A
3
I
I
C
C
50
50
Emeralds (whether they are sold loose or as forming
part of any article or jewellery in which they are set)
Emery clothes
Enamels not otherwise specified in this schedule
Energy (Sathu Mavu) flour (By Notification No. II (1) /
CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated 11th
July 2011) w.e.f. 12.7.11
Energy saving choolas
Enlarges,plates an cloth required for use therewith
(Cinematographic)
Enzymes of all kinds (Industrial Input)
Equipment (Capital goods)
ITEM NO SUB ITEM NO
6(v)
0
1
vii
i
14.5
14.5
5
5
IV
B
26
0
I
C
17
14.5
I
I
B
B
67A
25
k
a,c
17
IV
IV
I
Examination board clip (By Notification - II (1) / CTR
/ 12 (R-28)/2011 G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
Excavators
Page 18
B
B
B
52
52
104
0
11
22
I
9
-
-
5
I
C
13
5
5
0
0
5
0
-
5
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2047
346
306
318
2089
321
321
2094
2104
798
321
351
332
761
313
2020
333
2048
520
502
334
2067
2049
326
831
352
318
2104
2104
2104
2104
2028
2028
335
335
DESCRIPTION_ OF_ GOODS
SCH PART
Exercise book other than those specified in Fourth
Schedule
Expanded polystyrene of all kinds of mica
Explosives of all kinds
Exposed films (cinematographic)
Extrusions of non-ferrous metals such as aluminium,
copper, and zinc.
Eye lashes
Eye liners
Fabric based paper
Fabric filters (Air Pollution Control Equipments)
Fabrics covered partially or fully with textile flocks or
with preparation containing textile flocks
Face packs
False ceiling or the like
Fans
Fans manufactured out of palm leaves.
Fare meters for all motor vehicles
Fasteners
Fax machines
ITEM NO SUB ITEM NO
RATE
OF
TAX1
I
B
47
5
I
I
I
C
C
C
45
5
17
14.5
14.5
14.5
I
B
89
I
I
I
I
C
C
B
B
IV
iv
5
20
20
94
104
(iii)
14.5
14.5
5
5
B
77A
7(iv)
0
I
I
I
IV
I
I
I
C
C
C
B
C
B
C
20
50
31
61
12
20
32
I
B
48
Feeding bottles and nipples ( By Notification G.O.Ms.No.48 dated 27.03.12) w.e.f. 01.04.2012
Fenugreek (menthi) sale by any dealer whose total
turnover does not exceed rupees three hundred
crores in a year ( By Notification G.O.Ms.No.43
dated 05.05.08 - w.e.f. 1.5.08)
Fertilizer mixture manufacured out of chemical
fertilizer for which tax has been paid locally No. II
(1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated
23.3.07 -w.e.f - 1.1.07
Fibre galss sheets
Fibre glass sleeves, fibre glass tapes, milinex paper
lethoroid paper, empire cloth (Industrial Input)
Fibres of all types and their waste other than those
specified in the Fourth Schedule
Figs
Page 19
i
14.5
14.5
14.5
0
14.5
5
14.5
0
0
2
0
14.5
I
C
33
I
B
67A
I
B
49
5
I
C
25
14.5
iii
5
14.5
14.5
Files and folders made of paper board (By
Notification II (1) / CTR / 12 (R-23)/2011
G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
Film packs and plates
Film stips (cinematographic)
Filter head assembly (Air Pollution Control
Equipments)
Filter press (Water pollution control equipments)
Filters (Fabric filters, bag filter, vacuum filters) (Air
Pollution Control Equipments)
Filtration units such as (pressure filter, activated
carbon filter, reverse osmosis , micro filter) (Water
pollution control equipments)
Fine china clay
Fire clay
Fire fighting devices
Fire fighting equipments
vi
l
5
I
I
C
C
51
17
I
B
104
(iii)
5
I
B
104
(i)
5
I
B
104
(iii)
5
I
B
104
(i)
5
I
I
I
I
B
B
C
C
28
28
34
34
5
5
14.5
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
336
Fire works
727
Firewood, excluding casurina and eucalyptus timber
754
728
728
728
728
352
762
2082
2067
351
337
354
329
760
I
C
35
RATE
OF
TAX1
14.5
IV
B
27
0
IV
B
54
0
IV
IV
IV
IV
I
IV
I
B
B
B
B
C
B
B
28
28
28
28
51
62
82
0
0
0
0
14.5
0
5
I
B
67A
m
5
I
i
C
C
50
36
vii
14.5
14.5
I
C
53
ii
14.5
I
C
28
14.5
IV
B
60
0
SCH PART
Fish (other than branded, processed and packed
items ) ,
Fish seeds
Fishing hooks
Fishnet
Fishnet fabrics
Flash light apparatus
Flattened or beaten rice
Flavoured milk (Tinned, bottled or packed)
Flavouring essence and synthetic food colour
(Industrial Input)
Flint papers
Floor and wall tiles of all varieties - others
Floor boards whether or not containing any other
material othen than wood
Floor polishers (Electrical domestic and commercial
appliances)
Flour, brokens and bran of kudiraivalai (Product of
millets)
ITEM NO SUB ITEM NO
760
Flour, brokens and bran of milo (Product of millets)
IV
B
60
0
760
Flour, brokens and bran of ragi (Product of millets)
IV
B
60
0
760
Flour, brokens and bran of samai (Product of
millets)
IV
B
60
0
760
Flour, brokens and bran of thinai (Product of millets)
IV
B
60
0
IV
B
60
0
IV
B
60
0
760
760
Flour, brokens and bran of cholam (Product of
millets)
Flour, brokens and bran of varagu (Product of
millets)
760
Flour,brokens and bran of cumbu (Product of millets)
IV
B
60
0
338
357
Fludized bed boilers
Flushing cisterns
Fly ash bricks(other than those specified in the
Fourth Schedule)
Fly ash other those specified in Fourth schedule
Fly Ash sold to brick manufacturers
Foods and food preparations and mixes sold
without a brand name other than those specified in
the Fourth Schedule.
Footwear with sale value less than two hundred
rupees
Foreign liquors, that is to say, wines, spirits and
beers imported into India from foreign countries - (By
Notification -G.O.Ms.No.65 dated 01.07.08 - w.e.f.
01.07.08)
Forks
Formica
French polish
Fresh flowers
Fresh fruits
I
I
C
C
37
56
14.5
14.5
I
B
22
I
IV
B
B
50
29
5
0
I
B
51
5
IV
B
30
0
3
58
21
45
50
32
33
14.5
14.5
14.5
0
0
2022
2050
729
2051
730
403
322
346
351
732
733
II
I
I
I
IV
IV
Page 20
C
C
C
B
B
a,d
iv
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
731
732
733
2052
768
2053
507
320
320
2107
2107
2107
2107
329
523
791
2067
338
306
518
717
734
2104
369
2104
339
339
2067
797
735
DESCRIPTION_ OF_ GOODS
IV
IV
IV
B
B
B
31
32
33
RATE
OF
TAX1
0
0
0
I
B
52
5
IV
B
68
0
I
B
53
5
7
0
SCH PART
Fresh milk
Fresh plants
Fresh vegetables
Fried and roasted grams Other than those specified
in the Fourth Schedule
Fried grams sale by any dealer whose turnover in
respect of the goods in each item does not exceed
rupees five hundred crores in a year
Fried groundnet kernel
Fried Peas By Notification No. II (1) / CTR / 30(a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
Frozen confectionery sold with brand name
Frozen desert sold with brand name
Fruit drink whether in sealed containers or
otherwise), other than those specified in the Fourth
Schedule
Fruit jam (whether in sealed containers or
otherwise), other than those specified in the Fourth
Schedule
Fruit squash (whether in sealed containers or
otherwise), other than those specified in the Fourth
Schedule
FruitJuice whether in sealed containers or
otherwise), other than those specified in the Fourth
Schedule
Frying pans (Electrical domestic and commercial
appliances)
Fuel manufactured out of municipal solid dry waste
(BY Notification G.O.Ms.No.33 dated 29.03.10w.e.f.1.4.10)
Fungicides and combinations thereof
Furnace oil
Furnaces of all types
Fuses and other blasting powder
Galangal roots - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Gandhi Topi.
Garlic
Gas holding tanks for digestors (Water pollution
control equipments)
Gas meters parts and accessories thereof
Gas meters for digestors (Water pollution control
equipments)
Gas ovens - other than those mentioned in any of
the schedule
Gas stoves - other than those mentioned in any of
the Schedule
Gases of all kinds other than Liquified Petroleum
Gas
Gauze
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
ITEM NO SUB ITEM NO
I
I
C
C
19
19
14.5
14.5
I
B
107
5
I
B
107
5
I
B
107
5
I
B
107
5
I
C
28
14.5
i
0
IV
I
I
I
B
B
C
C
17A
67A
37
5
ii
n
iii
0
5
14.5
14.5
0
IV
IV
B
B
17
34
I
B
104
(i)
5
I
C
68
i
14.5
I
B
104
(i)
5
I
C
38
14.5
I
C
38
14.5
I
B
67A
p
5
IV
B
77A
6(iii)
0
IV
B
35
Page 21
0
0
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
306
2067
836
340
340
DESCRIPTION_ OF_ GOODS
I
I
C
B
5
67A
iii
o
RATE
OF
TAX1
14.5
5
-
-
5
-
5
I
I
C
C
39
39
14.5
14.5
v
5
SCH PART
Gelatin sticks
Gelatine capsules (empty)
Gem clip (By Notification - II (1) / CTR / 12 (R28)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Generating sets
Generators
ITEM NO SUB ITEM NO
833
Generators used for producing electricity (By
Notification II (1) / CTR / 12 (R-23)/2011
G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
781
791
Geometry boxes
Germicides and combinations thereof
IV
IV
B
B
81
17A
ii
0
0
737
Ghamellas or Santhu Chatti (Goods manufactured
by village Blacksmith and Adisarakku items)
IV
B
37
11
0
I
C
40
IV
I
B
B
34
76
I
C
41
14.5
I
I
B
B
54
55
5
5
I
B
67A
I
C
41
I
I
IV
C
C
B
36
50
11
341
734
2076
342
2054
2055
2067
342
337
351
711
518
2056
303
102
736
737
738
351
768
337
2067
Ghee with brand name- Reduced to 5% (By
Notification -G.O.Ms.No.78 dated 11th July 2011 –
w.e.f.12th July 2011)
Ginger
Ginger grass oil
Glass -other than those specified elsewhere in the
schedule
Glass Beads and Glass marbles (Goligundu)
Glass bottles whether old or used
Glass frit and other glass in the form of powder,
granules or flakes
Glassware -other than those specified elsewhere in
the schedule
Glazed floor tiles
Glaziers putty
Globe
Gloriasa Superba - Medicinal herbs and country
drug( By Notification No.II (1) / CTR / 30 (a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Glucose
Glue
Gold and jewellery made of it and articles made of
gold
Goods covered by Public Distribution System
(except kerosene)
Goods manufactured by village Blacksmith and
Adisarakku items as notified by the Government
Goods taken under customs bond for re-export after
manufacturing or otherwise
Grafting putty
Gram or gulab gram sale by any dealer whose
turnover in respect of the goods in each item does
not exceed rupees five hundred crores in a year
5
i
q
0
5
5
14.5
i
vi
14.5
14.5
0
26
0
I
I
B
C
56
2
5
14.5
I
A
2
1
IV
B
36
0
IV
B
37
0
IV
B
38
0
I
C
50
vi
14.5
IV
B
68
1
0
I
C
36
iii(a)
14.5
I
B
67A
r
5
Granite blocks (rough or raw)
Granulated slag (slag sand) from manufacturing of
iron or steel (Industrial Input)
Page 22
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
513
2047
705
732
707
732
319
329
761
788
303
739
303
2067
303
303
306
2094
414
518
791
2058
321
321
321
321
321
715
306
835
902
2058
2058
839
701
742
740
2042
717
741
DESCRIPTION_ OF_ GOODS
SCH PART
Graph and exercise note book By Notification No. II
(1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated
23.3.07 -w.e.f - 1.1.07
Graph book other than those specified in Fourth
Schedule
Grass
Green leaves
Green manure seeds excluding oil seeds
Green tea leaves
Grills made of iron and steel
Grinder (Electrical domestic and commercial
appliances)
Groundnut shell
Groundnut Thresher (Agricultural implements
not operated manually or not driven by animal w.e.f. 1.4.12)
Gum
Gum Benzoin in the form of tablets or sticks
Gum Paste
Gum resin, gum arabica, gum gel and gum glue
(Industrial Input)
Gum tapes
Gummed tapes
Gun Powder
Gunny bags
Gutkha
ITEM NO SUB ITEM NO
15
0
I
B
47
5
IV
IV
IV
IV
I
B
B
B
B
C
5
32
7
32
18
0
0
0
0
14.5
I
C
28
14.5
IV
B
61
ii
0
IV
B
1
ii(10)
0
I
IV
I
C
B
C
2
39
2
I
B
67A
I
I
I
I
II
C
C
C
B
2
2
5
94
13
14.5
0
14.5
s
5
iii
14.5
14.5
14.5
5
20
(ii)
Gymnena Sylvestra - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07)
Gypsum of all forms and descriptions
Hair and body cleaning powders
Hair creams
Hair dyes
Hair oil
Hair removers
Hair sprayers
Hand carts
Hand grenades
Hand made iron safe -(By Notification - II (1) / CTR /
12 (R-28)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Hand made Locks (By Notification G.O.Ms.No.47
dated 27.3.2012 - w.e.f. 01.04.2012)
Hand made shampoos
Hand made soaps
Hand needles used for tailoring-(By Notification - II
(1) / CTR / 12 (R-29)/2011 G.O.Ms.No.78 dated 11th
July 2011) w.e.f. 12.7.11
Hand operated sprayers and dusters (Agricultural
implements manually operated )
Hand pumps
Handicrafts
Handicrafts made of jute
Handloom fabrics
Handloom made woven durries,
RATE
OF
TAX1
0
IV
I
I
I
I
I
I
IV
I
B
B
C
C
C
C
C
B
C
17A
58
20
20
20
20
20
15
5
ii
iii
ii
0
5
14.5
14.5
14.5
14.5
14.5
0
14.5
3
5
0
IV
B
41-A
I
I
B
B
58
58
iii
iii
5
5
4
iii
5
I (7)
0
IV
B
1(i)
IV
IV
I
IV
IV
B
B
B
B
B
42
40
42
17
41
Page 23
0
0
5
0
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
717
2057
2057
2133
2057
2057
743
786
787
2057
2057
741
717
744
354
2084
705
2094
2094
2094
2104
2068
307
702
518
2059
518
791
2094
2094
2094
407
2066
2104
701
347
2022
418
2060
416
DESCRIPTION_ OF_ GOODS
SCH PART
Handlooms
IV
Handmade embroidery products
I
Handmade laundry brightners of all its forms
I
Handmade Mittai (Exempted By Notification I
G.O.Ms.No.107-23.5.07) w.e.f 23.5.07
Handmade paper & Board
I
Handmade robin blue
I
Handmade safety matches
IV
Handmade Steel Trunk boxes
IV
Handmade tin containers
IV
Handmade ultramarine blue
I
Handmade washing blue
I
Handmademade woven durries,
IV
Handspun yarn
IV
Hank yarn
IV
Hard board
I
Hawai chappals and straps thereof other than those
I
specified in the Fourth Schedule
Hay
IV
HDPE/PP woven fabrics
I
HDPE/PP circular strips
I
HDPE/PP woven strips
I
RATE
OF
TAX1
0
5
5
B
B
B
17
57
57
B
133
B
B
B
B
B
B
B
B
C
57
57
43
41-B
41-C
57
57
41
17
44
53
B
84
5
B
B
B
B
5
94
94
94
0
5
5
5
I
B
104
(i)
5
I
I
B
C
68
6
2©
5
14.5
IV
B
2
1
0
Headers and laterals with accessories for trickling
filters (Water pollution control equipments)
Headphones (Information Technology products)
Health fitness equipments
Hearing aid cords (Aids for physically challenged
persons)
ITEM NO SUB ITEM NO
B
B
Helicteres Isora- Medicinal herbs and country drug (
By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Helmets ( By Notification - G.O.Ms.No.48 dated
27.03.12) w.e.f. 01.04.2012
Hemidusmus - Medicinal herbs and country drug(By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Herbicides and combinations thereof
Hessian based paper
Hessian cloth
High density polythene
High Speed Diesel Oil ( By Notification G.O.Ms.No.57 dated 5th June 08) - w.e.f. 6.6.08
High voltage cables (Industrial cables)
High volume sampler (Air Pollution Control
Equipments)
IV
I
I
I
Hoes(Agricultural implements manually operated )
I
B
i
iii
0
ii
iii
iii
iii
5
5
0
0
0
5
5
0
0
0
14.5
29
0
59
5
0
B
B
B
B
II
17A
94
94
94
ii
0
5
5
5
7
21.43
5
I
B
66
I
B
104
(iii)
5
IV
B
1(i)
I (15)
0
I
C
46
I
B
22
b,d
5
II
I
II
B
13
60
13
(vi)
i
(iv)
20
5
20
Hoists - whether operated by electricity, hydraulic
power, mechanical power or steam
Hollow block bricks(other than those specified in the
Fourth Schedule) incl.crog
Homogenised or reconstituted tobacco
Honey
Hoodku tobacco
Page 24
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
416
313
737
737
2100
2061
329
745
2062
746
2063
2063
518
2064
2064
2064
367
320
320
343
2065
320
836
338
306
2007
2104
747
747
773
748
773
518
752
351
2067
DESCRIPTION_ OF_ GOODS
SCH PART
Hookah tobacco
Horns for all motor vehicles
Horse-shoe (Goods manufactured by village
Blacksmith and Adisarakku items)
Horse-shoe nails (Goods manufactured by village
Blacksmith and Adisarakku items)
Hose pipes
Hosiery goods
Hot food cabinet (Electrical domestic and
commercial appliances)
Human blood including blood components
Human hair
Hurricane lights burning on oil Parts and
accessories including wicks and chimneys
Husk and bran of all pulses and grams (other than
those specified in the Fourth Schedule)
Husk and bran of all cereals (other than those
specified in the Fourth Schedule)
RATE
OF
TAX1
20
14.5
II
I
13
12
(iv)
C
IV
B
37
40
0
IV
B
37
40
0
I
I
B
B
100
61
5
5
I
C
28
14.5
IV
I
B
B
45
62
IV
B
46
0
I
B
63
5
I
B
63
5
34
0
64
5
Hygrophila Spinosa- Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Ice
Ice bars -Exempted by Notification G.O.Ms.No.33
dated 29.03.10 -w.e.f. 1.4.10
Ice blocks -Exempted by Notification G.O.Ms.No.33
dated 29.03.10 -w.e.f. 1.4.10
Ice buckets or boxes
Ice cake sold with brand name
Ice candy sold with brand name
Ice creams sold with brand name
Ice creams sold without brand name
Ice jelly sold with brand name
Identity Card clip (By Notification - II (1) / CTR / 12
(R-28)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Ignifluid boilers
Igniters
Imitation jewellery
Incinerator ( Water pollution control equipments &
Instrumentations)
Indian musical instruments
Indigenous handmade musical instruments
Indigenous raw silk
Indigenous Sericulture products
Indigenous silk yarn
Indigofera-Tinctoria Linn - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07
Indinavir (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
indoor walls
Industrial inputs – Any goods falling under Part –C of
First Schedule to the Tamil Nadu Value Added Tax
Act, 2006
ITEM NO SUB ITEM NO
I
B
i
0
5
iv
0
iv
0
I
I
I
I
I
I
C
C
C
C
B
C
66
19
19
42
65
19
14.5
14.5
14.5
14.5
5
14.5
-
-
5
-
5
I
I
I
C
C
B
37
5
7
iii
b
14.5
14.5
5
I
B
104
(ii)
5
IV
IV
IV
IV
IV
B
B
B
B
B
47
47
73
48
73
0
0
0
0
0
0
IV
B
52
30 (8)
0
I
C
50
vi
14.5
I
B
67
Page 25
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
752
Industrial thermometers parts and accessories
thereof
Industrial valves of all kinds and industrial fans
(Industrial Input)
Information Technology products as notified by the
Government - others
INH.Tab (Life saving drugs )
2027
Insect repellent coils, mats, liquids and creams and
369
2067
2068
2027
791
344
2051
739
344
368
512
2067
354
2069
Insect killer devices including heating devices used
with insect repellant mats and
Insecticides and combinations thereof
Instant coffee
Instant foods sold without a brand name other than
those specified in the Fourth Schedule.
Instant Sambirani in the form of tablets or sticks
Instant tea
Instrument panel clocks of all kinds parts and
accessories thereof
Instruments for drawing and dissection By
Notification No. II (1) / CTR / 30(a-2) / 2007 - G.O.
Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
Insulating varnish (Industrial Input)
Insulation board
Insulators
903
Insulin of all Types By Notification G.O.Ms.No.47
dated 27.3.2012 - w.e.f. 01.04.2012)
2070
Intangible goods like copyright
808
Interesterified vegetable oil fat (Vanaspathi) (By
Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
345
ITEM NO SUB ITEM NO
RATE
OF
TAX1
I
C
68
i
14.5
I
B
67A
t
5
I
B
68
IV
B
52
10
0
I
B
27
iii
5
I
B
27
iv
5
IV
I
B
C
17A
43
ii
0
14.5
I
B
51
5
IV
I
B
C
39
43
0
14.5
I
C
67
14.5
14
0
5
I
I
I
B
C
B
67A
53
69
u
5
14.5
5
IV
B
48-A
I
B
70
5
7
5
14.5
2104
Internal combustion engine, their spare parts
Intra-ocular lenses (Aids for physically challenged
persons)
Ion Analyser ( Instrumentation)
371
i-phone - & its Parts and accessories w.e.f. 12.7.11
I
C
13-A
©
14.5
371
i-pod & its Parts and accessories - w.e.f. 12.7.11
I
C
13-A
(b)
14.5
518
Ipomoba digitata - Medicinal herbs and country drug(
By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
702
737
2041
737
737
737
737
Iron karandi (Goods manufactured by village
Blacksmith and Adisarakku items)
Iron & steel
Iron aduppu (Goods manufactured by village
Blacksmith and Adisarakku items)
Iron idiappa ural (Goods manufactured by village
Blacksmith and Adisarakku items)
Iron Koodai (Goods manufactured by village
Blacksmith and Adisarakku items)
Iron Muram (Goods manufactured by village
Blacksmith and Adisarakku items)
I
C
44
IV
B
2
4
0
I
B
104
(ii)
5
16
0
IV
B
37
I
B
41
IV
B
37
29
0
IV
B
37
31
0
IV
B
37
35
0
IV
B
37
35
0
Page 26
30
0
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
737
737
737
701
782
741
421
2071
783
783
2107
2066
2007
2025
811
711
2041
2094
2133
518
750
701
768
518
814
814
755
737
DESCRIPTION_ OF_ GOODS
SCH PART
Iron murukku (Goods manufactured by village
Blacksmith and Adisarakku items)
Iron salladai (Goods manufactured by village
Blacksmith and Adisarakku items)
Iron vadai chatti (Goods manufactured by village
Blacksmith and Adisarakku items)
Iron water shifting cover (Agricultural implements
animal drawn )
Jaggery and gur including Jaggery powder
Jamakalams
Jarda
Jari of all kinds -others
Jatropha oil
Jatropha seeds
Jelly - (processed Vegetables/fruits)(whether in
sealed containers or otherwise), other than those
specified in the Fourth Schedule
Jelly filled cables (Industrial cables)
Jewellery made of rolled gold and imitation gold
Jigs and fixtures (Capital goods)
Karamani sale by any dealer whose turnover in
respect of the goods in each item does not exceed
rupees five hundred crores in a year ( By Notification
- G.O.Ms.No.79-23.3.07) w.e.f.23.3.07
Karbogarisi - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Karpoorathattu (By Notification No. II (1) / CTR / 12
(R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Karthikai vilakku (By Notification No. II (1) / CTR /
12 (R-20)/2011- G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
Karukamani made of gold and used as symbol of
wedlock without chain (By Notification G.O.Ms.No.36
dated 1.4.08 w.e.f 1.4.08)
Kasu Aani used in ploughs (Goods manufactured by
village Blacksmith and Adisarakku items)
RATE
OF
TAX1
IV
B
37
31
0
IV
B
37
38
0
IV
B
37
28
0
IV
B
1(i)
II (4)
0
IV
IV
II
I
IV
IV
B
B
B
B
B
48-B
41
13
71
48-C
48-C
I
B
107
I
I
I
B
B
B
66
7
25
Jolly frames made of R.C.C and R.C.C. pipes
(without input tax credit on purchase of Cement) (By
Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
Journals including maps
Jute
Jute twine
Kadalai Mittai ((Exempted By Notification G.O.Ms.No.107-23.5.07) w.e.f 23.5.07
Kaempeearia-galang - Medicinal herbs and country
drug(By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
kajal
Kamalai Thoni (Agricultural implements animal
drawn )
ITEM NO SUB ITEM NO
(ix)
0
0
20
5
0
0
5
a
d
5
5
5
11
5
IV
I
I
B
B
B
11
41
94
0
5
5
I
B
133
0
0
IV
B
50
0
IV
B
1(i)
II (2)
0
IV
B
68
9
0
0
14
5
14
5
IV
B
55
b
0
IV
B
37
17
0
Page 27
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
737
737
746
409
501
2072
746
749
2041
2073
737
2074
839
DESCRIPTION_ OF_ GOODS
SCH PART
Keels (Goods manufactured by village Blacksmith
and Adisarakku items)
Keels used in pump sets (Goods manufactured by
village Blacksmith and Adisarakku items)
Kerosene lamps (other than gas lights and petromax
lights) Parts and accessories including wicks and
chimneys
Kerosene other than those sold through Public
Distribution System
Kerosene Pressure stove By Notification No. II (1) /
CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07w.e.f - 1.1.07
RATE
OF
TAX1
IV
B
37
12
0
IV
B
37
13
0
IV
B
46
0
9
25
1
0
II
Kerosene sold through Public Distribution System
Kerosene stoves Parts and accessories including
wicks and chimneys
Khadi garments / goods and made-ups as notified
by the Government
Khandasari sugar
Khoya / khoa
Kinatru Urulai (Goods manufactured by village
Blacksmith and Adisarakku items)
Knitting wool
Knives - (By Notification - II (1) / CTR / 12 (R29)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
ITEM NO SUB ITEM NO
I
B
72
5
IV
B
46
0
IV
B
49
0
I
I
B
B
41
73
5
5
IV
B
37
I
B
74
36
0
5
4
i
5
701
Knives (Agricultural implements manually operated )
IV
B
1(i)
I (4)
0
737
Kokki Bolt (Goods manufactured by village
Blacksmith and Adisarakku items)
IV
B
37
14
0
768
Kollu sale by any dealer whose turnover in respect of
the goods in each item does not exceed rupees five
hundred crores in a year ( By Notification G.O.Ms.No.79-23.3.07) w.e.f.23.3.07
IV
B
68
11
0
IV
B
37
17
0
IV
B
37
16
0
IV
B
37
15
0
IV
B
37
19
0
IV
B
1(i)
I (9)
0
I
IV
C
B
36
61
iv
i
14.5
0
737
737
737
737
701
337
761
814
701
2023
320
Kolu Aani (Goods manufactured by village
Blacksmith and Adisarakku items)
Kolu Pattai (Goods manufactured by village
Blacksmith and Adisarakku items)
Kolu Pattai used in tractor (Goods manufactured by
village Blacksmith and Adisarakku items)
Kondis (Goods manufactured by village Blacksmith
and Adisarakku items)
Koonthalam (Agricultural implements manually
operated )
Kora stone
Korai grass and korai mats
Kovilmani (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated11th July 2011)
w.e.f. 12.7.11
Kozhu (Agricultural implements manually operated )
14
5
IV
B
1(i)
I
B
23
5
I
C
19
14.5
Kudams made of iron and steel, plastic or other
materials (except precious materials)
Kulfi sold with brand name
Page 28
I (8)
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
737
750
814
737
737
737
737
2025
2047
2075
797
325
354
346
752
303
2119
2119
2076
371
2094
371
768
2076
2129
701
701
751
752
347
408
2044
2077
361
2078
DESCRIPTION_ OF_ GOODS
SCH PART
Kumizh sets (Goods manufactured by village
Blacksmith and Adisarakku items)
Kumkum
Kuthuvilakku (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Kuzhavi (Goods manufactured by village Blacksmith
and Adisarakku items)
L Brackets (Goods manufactured by village
Blacksmith and Adisarakku items)
Laadam (Goods manufactured by village Blacksmith
and Adisarakku items)
Laadam aani (Goods manufactured by village
Blacksmith and Adisarakku items)
Laboratory equipments, components,parts and
accessories(Capital goods)
Laboratory note book, other than those specified in
Fourth Schedule
Lac
Lace in the piece in stripes or in motifs of cotton or
manmade fibres
Ladders made of any materials other than those
specified in the schedule
Lamin board
Laminated board of sheet of all varieties and
description
Lamivudine (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
Lapping compound
Latex all grades and qualities
Latex concentrate all grades and qualities
Laurel oil
LCD Panels & its Parts and accessories w.e.f.
12.7.11
LDPE plastic bags for milk pouches
LED Panels & its Parts and accessories - w.e.f.
12.7.11
Lekh or khesari sale by any dealer whose turnover in
respect of the goods in each item does not exceed
rupees five hundred crores in a year
Lemon grass oil
Lens cleaner
Levellers (Agricultural implements animal drawn )
Levellers(Agricultural implements manually operated
)
Licenced software with complete Tamil version
Life saving drugs as notified by the Government
Lifts - whether operated by electricity, hydraulic
power, mechanical power or steam
Light Diesel Oil
Light liquid paraffin of IP grade
Light roofing sheets obtained by immersing paper
mat in bitumen
Lighting control reflectors
Lignite
ITEM NO SUB ITEM NO
18
RATE
OF
TAX1
IV
B
37
0
IV
B
50
0
14
5
IV
B
37
39
0
IV
B
37
20
0
IV
B
37
41
0
IV
B
37
41
0
I
B
25
b,c
5
I
B
47
5
I
B
75
5
IV
B
77A
I
C
24
14.5
I
C
53
14.5
I
C
45
14.5
IV
B
52
I
I
I
I
C
B
B
B
I
6(iv)
0
30 (2)
0
2
119
119
76
ii
14.5
5
5
5
C
13-A
(d)
14.5
I
B
94
I
C
13-A
(d)
14.5
IV
B
68
7
0
I
I
IV
B
B
B
76
129
1(i)
iii
II (5)
5
5
0
IV
B
1(i)
I (14)
0
IV
IV
B
B
51
52
0
0
I
C
46
14.5
II
I
B
8
44
25
5
I
B
77
5
I
I
C
B
60
78
14.5
5
Page 29
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2093
2093
2079
321
2041
2068
2067
303
754
360
364
721
348
2025
2068
311
518
2149
2080
321
701
357
337
337
337
337
337
337
345
2068
753
802
329
2102
768
2097
DESCRIPTION_ OF_ GOODS
SCH PART
Lime
Lime stone
Linear alkyl benzene (LAB)
Lipsticks
Liquefied petroleum gas for domestic purpose
Liquid Crystal devices, flat panel display devices and
parts
Liquid glucose dextrose syrup (non-medicinal)
(Industrial Input)
Liquid M-Seal epoxy
Livestock (other than race horses)
Locker cabinets
Logs - other than those specified elsewhere in the
schedule
Lussi without any brand name
Machine made matches
Machinery, components,parts and accessories
(Capital goods)
Magnetic tapes for reproducing phenomena other
than sound or image( IT Software of any media)
(Information Technology products)
Magnifying glasses
Magnolia-Fuscata Andr - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07
Maida
Maize products
Make up articles
Mamooty fork (Agricultural implements manually
operated )
Man-hole cover used in connection with drainage
and sewage disposables
Marble boulders or lumps
Marble chips
Marble dusts
Marble floor tiles
Marble slabs
Marble wall tiles
Marine Engine , their spare parts
Marine radio communication equipment
(Transmission apparatus other than apparatus for
radio or T.V. broadcastings) (Information
Technology products)
Masala powder or paste whether or not with oil or
additives, sold without a brand name
Masala Powder with brand name (By Notification No.
II (1) / CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated
11thJuly 2011) w.e.f. 12.7.11
Massage apparatus (Electrical domestic and
commercial appliances)
Master batches
Masur or lentil sale by any dealer whose turnover in
respect of the goods in each item does not exceed
rupees five hundred crores in a year
Match wax
ITEM NO SUB ITEM NO
RATE
OF
TAX1
5
5
5
14.5
5
I
I
I
I
I
B
B
B
C
B
93
93
79
20
41
I
B
68
21
5
I
B
67A
v
5
I
IV
I
C
B
C
2
54
59
14.5
0
14.5
I
C
63
14.5
IV
I
B
C
21
47
0
14.5
I
B
25
a,c
5
I
B
68
5(b)
5
I
C
10
14.5
0
I
I
I
B
B
C
149
80
20
5
5
14.5
IV
B
1(i)
I
C
56
I
I
I
I
I
I
I
C
C
C
C
C
C
C
36
36
36
36
36
36
44
v(a)
I
B
68
6(e)
IV
B
53
0
2
5
I (12)
0
14.5
v(b)
14.5
14.5
14.5
14.5
14.5
14.5
14.5
5
I
C
28
14.5
I
B
102
5
IV
B
68
I
B
97
Page 30
4
0
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
827
DESCRIPTION_ OF_ GOODS
SCH PART
Materials used for making footwear (By Notification
No.II (1) / CTR / 12 (R-22)/2011 G.O.Ms.No.78
dated 11th July 2011) w.e.f. 12.7.11
304
2131
2081
2081
321
Mathematical learning instruments By Notification
No. II (1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79
dated 23.3.07 -w.e.f - 1.1.07
Mathu (Goods manufactured by village Blacksmith
and Adisarakku items)
Mats, (products of palm industry)
Measuring tapes
Meat(other than branded, processed and packed
items ) ,
Mechanical Flocculator (Water pollution control
equipments)
Mechanical timers
Mechanical times (Electrical domestic and
commercial appliances)
Mechanical water coolers
Medals (Sports goods)
Medical equipment / devices
Medical implant
Medicated body powder and forms
2044
Medicated ointments produced under drugs licence
514
737
761
369
754
2104
368
329
518
2104
2089
2089
2071
2071
2071
369
752
752
302
369
755
2104
791
2068
311
2082
2082
2082
776
2093
518
Melia Azadirachita (neem) barks,leaves,flowersMedicinal herbs and country drug ( By Notification
No.II (1) / CTR / 30 (a-2) / 2007 - G.O. Ms.No.79
dated 23.3.07) -w.e.f - 1.1.07
Mercury Analyser ( Instrumentation)
Metal powder including metal pastes of all types
and grades other than those falling under the
declared goods
Metal scraps other than those falling under the
declared goods
Metallic jari yarn
Metallic plastic yarn
Metallic yarn
Meter scales
Methotrexate.inj (Life saving drugs )
Methotrexate.Tab (Life saving drugs )
Methyl alcohol
Metric pouring measures
Metti made of silver
Micro filter (Water pollution control equipments)
Micro nutrients
Microphones (Information Technology products)
Microscopes
Milk food (Tinned, bottled or packed)
Milk powder
Milk products (Tinned, bottled or packed)
Mill made hand kerchiefs
Minerals
Minuspora Elangi ( By Notification No.II (1) / CTR /
30 (a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07) w.e.f - 1.1.07
ITEM NO SUB ITEM NO
RATE
OF
TAX1
iii
5
16
0
IV
B
37
39
0
IV
I
B
C
61
68
i
ii(b)
0
14.5
IV
B
54
I
B
104
I
C
67
14.5
I
C
28
14.5
I
I
I
I
I
C
B
B
B
C
3
131
81
81
20
I
B
44
5
2
0
0
(i)
ii
5
14.5
5
5
5
14.5
I
B
104
(ii)
5
I
B
89
ii
5
I
B
89
ii
5
I
I
I
I
IV
IV
I
I
IV
I
IV
I
I
I
I
I
IV
I
B
B
B
C
B
B
C
C
B
B
B
B
C
B
B
B
B
B
71
71
71
68
52
52
1
68
55
104
17A
68
10
82
82
82
76
93
Page 31
37
ii(b)
25
26
ii(b)
(i)
ii
2(a)
5
5
5
14.5
0
0
14.5
14.5
0
5
0
5
14.5
5
5
5
0
5
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
349
2104
752
2083
329
768
361
321
410
2026
311
737
768
821
350
518
830
337
337
2027
2027
768
350
350
350
350
350
822
DESCRIPTION_ OF_ GOODS
SCH PART
Mirrors of all kinds
Mist eliminator (Air Pollution Control Equipments)
Mitomycin-C.Inj (Life saving drugs )
Mixed PVC stabilizer
Mixer (Electrical domestic and commercial
appliances)
Mochai saleby any dealer whose turnover in respect
of the goods in each item does not exceed rupees
five hundred crores in a year ( By Notification G.O.Ms.No.79-23.3.07) w.e.f.23.3.07
Modifiers
Moisturizers
Molasses
Monoblock pump sets for water handling and parts
thereof
Monoculars
Mookanam Kayiru Chains (Goods manufactured by
village Blacksmith and Adisarakku items)
Moong or green gram sale by any dealer whose
turnover in respect of the goods in each item does
not exceed rupees five hundred crores in a year
RATE
OF
TAX1
14.5
5
0
5
I
I
IV
I
C
B
B
B
48
104
52
83
I
C
28
IV
B
68
I
I
II
C
C
60
20
10
14.5
14.5
30
I
B
26
5
I
C
10
14.5
IV
B
37
21
0
IV
B
68
3
0
Mop made of cotton yarn (By Notification No. II (1) /
CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated 11th
July 2011) w.e.f. 12.7.11
Mopeds , components, spare pars and accessories
thereof
I
C
Morinda Citufolia- Medicinal herbs and country drug
( By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Mosaic chips -(By Notification II (1) / CTR / 12 (R23)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Mosaic powder
Mosaic tiles
Mosquito destroyers
Mosquito nets of all kinds
Moth sale by any dealer whose turnover in respect
of the goods in each item does not exceed rupees
five hundred crores in a year
Motor bodies built on chasis on motor vehicles ,
components, spare pars and accessories thereof
Motor combinations , components, spare pars and
accessories thereof
Motor cycles , components, spare pars and
accessories thereof
Motor engines , components, spare pars and
accessories thereof
Motor scooters , components, spare pars and
accessories thereof
Motor vehicle on value addition without input tax
credit (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
ITEM NO SUB ITEM NO
(iii)
18
14.5
8
0
21
5
49
14.5
21
0
ii
5
I
I
I
I
C
C
B
B
36
36
27
27
iv
iv
14.5
14.5
5
5
IV
B
68
6
0
I
C
49
14.5
I
C
49
14.5
I
C
49
14.5
I
C
49
14.5
I
C
49
14.5
22
5
Page 32
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
350
350
2104
350
815
2084
2025
365
837
837
518
518
788
2068
726
2133
520
321
2020
758
2104
2085
2067
2086
2045
797
756
782
351
DESCRIPTION_ OF_ GOODS
SCH PART
Motor vehicle, components, spare pars and
accessories thereof
Motor vessels , components, spare pars and
accessories thereof
Motor with reduction gear arrangements intended for
clarifiers for liquid waste treatment (Water pollution
control equipments)
Motorettes , components, spare pars and
accessories thereof
Moulded idols (By Notification No. II (1) / CTR / 12
(R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Moulded plastic footwear thereof other than those
specified in the Fourth Schedule
Moulds (Capital goods)
Mouth washers
MP3 Players -(Information Technology Products) (By
Notification -II (1) / CTR / 12 (R-28)/2011
G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
MP4 Players--(Information Technology Products)
(By Notification -II (1) / CTR / 12 (R-28)/2011
G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
RATE
OF
TAX1
I
C
49
14.5
I
C
49
14.5
I
B
104
I
C
49
14.5
15
5
5
(i)
5
I
B
84
I
I
B
C
25
64
d
5
14.5
-
-
6
-
5
-
-
6
-
5
Mucuna Prurina - Medicinal herbs and country drug(
By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Mulaippal vidhai - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Multicrop Thresher (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Multimedia speakers (Information Technology
products)
Municipal waste conversion devices for producing
energy
Murukku.
Mustard - sale by any dealer whose total turnover
does not exceed rupees three hundred crores in a
year ( By Notification G.O.Ms.No.43 dated 05.05.08 w.e.f. 1.5.08)
Nail polishers and varnishers
Nails
Namakkati by religious institutions
Nano filter (Water pollution control equipments)
Napa Slabs (rough flooring stones)
Naptha (Industrial Input)
Napthalene balls
Napthols (dyes)
Narrow woven fabrics
National flag
Nattuchakkarai
Natural and synthetic drying oils
ITEM NO SUB ITEM NO
31
0
0
IV
B
1
ii(11)
0
I
B
68
2(b)
5
IV
B
26
0
I
B
133
5
0
I
I
IV
I
I
I
I
I
IV
IV
IV
I
Page 33
C
B
B
B
B
B
B
B
B
B
B
C
20
25
58
104
85
67A
86
45
77A
56
48-B
50
(i)
x
vi
6(vi)
v
14.5
5
0
5
5
5
5
5
0
0
0
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
103
755
778
518
518
518
DESCRIPTION_ OF_ GOODS
SCH PART
Natural or cultured(precious stone) (whether they
are sold loose or as forming part of any article or
jewellery in which they are set)
Neem oil cake
Neera
Nellap panai kizangu - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Nellikai - Medicinal herbs and country drug(By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
ITEM NO SUB ITEM NO
RATE
OF
TAX1
I
A
3
1
IV
IV
B
B
55
78
0
0
0
0
Nelumbo Nucifera - Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
28
0
2104
340
2090
351
Nembu (Goods manufactured by village Blacksmith
and Adisarakku items)
Netfinavir (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
Neutral spirit
Nevirapine (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
Newars
Newsprint
Nitroglycerine (Life saving drugs )
Noble metals (iridium, osmium, palladium, rhodium
and ruthenium) and jewellery made of it
Noise Meter ( Instrumentation)
Non electronic voltage stabilizers
Non mechanized boats used by fishermen
Non refractory surfacing preparation for fecades
2088
Non-alcoholic beverages sold without a brand name
I
B
88
2089
Non-ferrous metal and alloys
Non-ferrous metal scraps -others (other than those
specified elsewhere in the Schedule)
Non-ferrous scraps (other than those specified
elsewhere in the Schedule)
Non-judicial stamp papers sold by Government
Treasuries or vendors
Non-woven fabric and its product (By Notification
No.II (1) / CTR / 12 (R-22)/2011 G.O.Ms.No.78
dated 11th July 2011) w.e.f. 12.7.11
Nuts
Nylon dyes
Oats ( By Notification - G.O.Ms.No.48 dated
27.03.12) w.e.f. 01.04.2012
Oil bound distempers
Oil cake other than those specified in the Fourth
Schedule (G.O.Ms.No.47 dated 27.3.12-w.e.f.
1.4.2012)
Oil cakes sale by any dealer whose total turnover on
the sales of these goods does not exceed rupees
five crores per year
Oil colours in cakes or in liquid forms and brushes
used therein
I
B
89
I
B
122
5
I
B
122
5
IV
B
57
0
iv
5
737
752
302
752
2087
2096
752
102
2122
2122
757
828
2020
2045
2091
351
2153
766
2032
IV
B
37
22
0
IV
B
52
30 (7)
0
I
C
1
IV
B
52
I
I
IV
B
B
B
87
96
52
I
A
2
I
I
I
I
B
C
B
C
104
39
90
50
14.5
30 (5)
0
6
5
5
0
1
(ii)
vi
5
14.5
5
14.5
5
i
5
I
I
B
B
20
45
I
B
91
I
C
50
iii
14.5
I
B
145
(ii)
5
IV
B
66
0
I
B
32
5
Page 34
vii
5
5
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
2041
Oil seeds - (Declared goods)
I
B
41
RATE
OF
TAX1
5
2092
Oil seeds other than those specified in Section 14 of
Central Sales Tax Act ,1956 (Central Act 74 of 1956)
I
B
92
5
2104
Oil skimmer (Water pollution control equipments)
I
B
104
2122
I
B
122
5
I
B
122
5
I
B
122
5
IV
B
37
I
C
10
I
B
68
20
5
I
B
68
19
5
2066
311
2045
2093
707
Old copper vessel whether worn out or beaten
Old stainless steel vessel whether worn out or
beaten
Old brass vessel whether worn out or beaten
Oothu kuzhal (Goods manufactured by village
Blacksmith and Adisarakku items)
Opera glasses
Optical fibre and Optical fibre bundles, cables, other
than those of mentioned in Sl.No.19 (Information
Technology product)
Optical fibre cables made up of individually sheathed
fibres, whetehr or not assembled with electric
conductors or fitted with connectors (Information
Technology products)
Optical fibres (Industrial cables)
Optical lenses other than lenses for spectacles
Optical whitening agents
Ores
Organic manure
I
I
I
I
IV
B
C
B
B
B
66
10
45
93
7
viii
5
14.5
5
5
0
702
Orthotics (Aids for physically challenged persons)
IV
B
2
5
0
COMMODITY
CODE
2122
2122
737
311
2068
2068
518
754
337
365
825
312
311
2094
2068
2068
2068
2068
2125
329
318
DESCRIPTION_ OF_ GOODS
SCH PART
Osxillum Savivum - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Other aquatic products (other than branded,
processed and packed items )
Other articles made of marbles
Other Dentrifrices
ITEM NO SUB ITEM NO
(i)
32
5
0
14.5
0
IV
B
54
0
I
I
C
C
36
64
14.5
14.5
i
5
Other materials used for retreading tyres (By
Notification No No. II (1) / CTR / 12 (R-22)/2011
G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
Other mechanical explosives
Other optical telescope
Other packing materials notified by the Government
in this behalf
Other software on disc or on CD ROM (Information
Technology products)
Other software on floppy disc or cartridge tape
(Information Technology products)
Other software on other media (Information
Technology products)
Other transmission apparatus other than apparatus
for radio or T.V. broadcastings (Information
Technology products)
Other water vessels
Ovens (Electrical domestic and commercial
appliances)
Over-head projectors
Page 35
I
I
C
C
11
10
14.5
14.5
I
B
94
5
I
B
68
5© (i)
5
I
B
68
5© (ii)
5
I
B
68
5© (iii)
5
I
B
68
6(h)
5
I
B
125
5
I
C
28
14.5
I
C
17
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
777
2104
504
755
2094
2094
2104
719
788
761
788
518
351
351
351
2032
2032
351
2095
761
525
761
789
761
414
758
2082
DESCRIPTION_ OF_ GOODS
SCH PART
Packaged tender coconut water (By Notification
G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
Packed bed column / towers for effulent treatment
(Water pollution control equipments)
Paint brush -(Reduced to 5% -By Notification
G.O.Ms.No.78 dated 11th July 2011 -w.e.f.12th July
2011)
Paint removers
Painters fillings
Painting boxes and brushes used therein
Painting water colours and brushes used there in
Paints not otherwise specified in this schedule
Palm fatty acid
Palm jaggery
Palmyra rafters used as beams in huts and small
houses
Palmyrah fibres and stalks
Palmyrah sugar
Palmyrah sugarcanday
Pan masala
Panchamirtam sold by any dealer (Exempted By
Notification - G.O.Ms.No.79-23.3.07) w.e.f.1.1.07
Paneer
Paper bags (whether printed or not) (By Notification
G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
2096
2067
Paper board
Paper cones and paper tubes (Industrial Input)
759
Paper envelopes (whether printed or not) (By
Notification G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
836
704
B
77
I
B
104
Paper of all sorts
Paper Pin (By Notification - II (1) / CTR / 12 (R28)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Pappad
RATE
OF
TAX1
0
(i)
5
4
0
0
5
5
5
0
IV
I
I
I
IV
B
B
B
B
B
55
94
94
104
19
IV
B
1
ii(12)
0
IV
B
61
iv
0
IV
B
1
ii(13)
0
Paederia Foetida- Medicinal herbs and country drug
( By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
759
2096
IV
Packed drinking water sold in sealed refill cans and
sachets By Notification No. II (1) / CTR / 30(a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
Packed pickles weighing below 50 grams
Packing cases
Packing materials
Paddles (Water pollution control equipments)
Paddy
Paddy Combine Harvestor (Agricultural
implements not operated manually or not driven
by animal -w.e.f. 1.4.12)
Paddy husk
Paddy Transplanter (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
ITEM NO SUB ITEM NO
(i)
25
0
I
C
50
vii
5
I
I
I
I
I
I
IV
C
C
B
B
C
B
B
50
50
32
32
50
95
61
vii
vi
14.5
14.5
5
5
14.5
5
0
I
iii
IV
IV
IV
II
B
B
B
IV
B
58
0
I
B
82
5
IV
B
59
0
I
I
B
B
96
67A
IV
B
59
0
I
B
96
5
-
-
5
IV
B
4
Page 36
61
14(a)
61
13
0
i
(ii)
aa
-
0
0
0
20
5
5
5
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
2097
Paraffin wax of all grade standards other than food
grade standard
I
B
97
5
768
Parched gram made saleby any dealer whose
turnover in respect of the goods in each item does
not exceed rupees five hundred crores in a year
IV
B
68
0
IV
IV
I
IV
B
B
C
B
62
62
56
43
0
0
14.5
0
I
B
104
I
C
53
14.5
I
C
24
14.5
I
B
68
I
C
13
I
C
3
I
C
17
14.5
I
C
27
14.5
I
C
12
14.5
I
C
12
14.5
I
C
12
14.5
I
I
C
C
3
3
iv
iv
14.5
14.5
I
C
3
iv
14.5
I
C
23
14.5
I
C
26
14.5
I
C
32
14.5
I
C
49
14.5
I
I
IV
C
C
B
62
67
42
14.5
14.5
0
I
B
67A
I
C
44
14.5
I
B
107
5
IV
I
B
C
31
8
0
14.5
762
762
357
743
2104
354
325
2068
314
304
318
328
313
313
313
304
304
304
324
327
333
350
363
368
742
2067
345
2107
731
309
518
Parched paddy or rice coated with sugar or gur
Parched rice
Part and accessories of Sanitary equipments
Partially machine made safety matches.
Particle analyser (SO2, CO, Nox, Sox,
hydrocarbons, chlorine, fluorine, etc.,) (Air Pollution
Control Equipments)
Particle board
Partitions made of any materials other than those
specified in the schedule
Parts of Transmission apparatus other than
apparatus for radio or T.V. broadcasting
Parts an accessories of
Bulldozer,Dumpers,excavatores etc.,
Parts an accessories ofWater cooler cum heater
units
Parts and accessories - Cinematographic
equipments
Parts and accessories -Electric motor
Parts and accessories excluding batteries,
tyres,tubes and flaps of higher number of wheelers
Parts and accessories excluding batteries,
tyres,tubes and flaps of three wheelers
Parts and accessories excluding batteries,
tyres,tubes and flaps of two wheelers
Parts and accessories of Refrigerators
Parts and accessories of Air Conditioner
Parts and accessories of Air Conditioner and
Refrigerators
Parts and accessories of Diesel locomotive
Parts and accessories of Duplicating
machine,Photocopying machine etc
Parts and accessories of Fax machines
Parts and accessories of Motor vehicle,Motor
cycle,Motor scooters etc
Parts and accessories of Television
Parts and accessories of Watches, clock etc
Parts and fittings of Hand pumps
Parts of footwear (including upper), reprocessed
sole (Industrial Input)
Parts of Oil Engine, Diesel engine etc
Paste - (processed Vegetables/fruits) (whether in
sealed containers or otherwise), other than those
specified in the Fourth Schedule
Pasteurised milk
Pastries sold with brand name
Patakam - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Page 37
(iii)
6(i)
5
5
14.5
iv
ab
14.5
5
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2070
737
814
DESCRIPTION_ OF_ GOODS
SCH PART
Patent
Pathira kuradu (Goods manufactured by village
Blacksmith and Adisarakku items)
Pavai vilakku (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated11th July 2011)
w.e.f. 12.7.11
ITEM NO SUB ITEM NO
I
B
70
IV
B
37
32
RATE
OF
TAX1
5
0
14
5
316
Pavement blocks excluding cement jolleys, doors,
window frames made of RCC and Rcc pipes
I
C
15
14.5
103
Pearls (whether they are sold loose or as forming
part of any article or jewellery in which they are set)
I
A
3
1
IV
B
67
0
I
B
52
5
IV
B
67
0
I
B
52
5
6
0
81
81
52
0
0
0
767
2052
767
2052
506
781
781
752
521
521
2098
321
711
2068
2104
791
406
2099
2104
2067
352
352
327
352
352
Peas 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
Peas Other than those specified in the Fourth
Schedule
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
Peas dhall Other than those specified in the Fourth
Schedule
Peas Flour By Notification No. II (1) / CTR / 30(a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07 w.e.f -1.1.07
Pencils
Pens, ballpoint pens, refills
Pentoxifyline (Life saving drugs )
Pepper powder- sale by any dealer whose total
turnover does not exceed rupees three hundred
crores in a year ( By Notification G.O.Ms.No.33
dated 29.03.10 - w.e.f. 1.4.10)
Pepper- sale by any dealer whose total turnover
does not exceed rupees three hundred crores in a
year ( By Notification G.O.Ms.No.67 dated 21.05.09
w.e.f. 1.4.09)
Perambulators iand tyres, tubes and flaps used
therewith
Perfumes
Periodicals including maps
Permanent magnets and articles (Information
Technology products)
Personal samplers (Air Pollution Control
Equipments)
Pesticides and combinations thereof
Petrol with or without additives
Petromax lights
PH Meter and Recorder ( Instrumentation)
Phenol (Industrial Input)
Photo albums
Photo blocks
Photo copying machines
Photo frames
Photo mounts
IV
IV
IV
B
B
B
7
0
0
I
B
98
5
I
IV
C
B
20
11
14.5
0
I
B
68
28
5
I
B
104
(iii)
5
IV
II
I
I
I
I
I
I
I
I
B
17A
6
99
104
67A
51
51
26
51
51
ii
0
27
5
5
5
14.5
14.5
14.5
14.5
14.5
Page 38
B
B
B
C
C
C
C
C
(ii)
ac
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
352
352
352
352
Photographic cameras
Photographic enlargers
Photographic films
Photographis lenses
518
Phyllanthus Amarus - Medicinal herbs and country
drug( By Notification No.II (1) / CTR / 30 (a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
518
701
2051
834
2067
799
314
2014
516
2013
518
2100
518
326
306
2104
2101
364
791
2025
732
791
353
2094
2045
351
I
I
I
I
Phyllanthus Maderas Patensls- Medicinal herbs and
country drug ( By Notification No.II (1) / CTR / 30 (a2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f 1.1.07
Pick axe (Agricultural implements manually operated
IV
)
Pickles sold without a brand name other than those
I
specified in the Fourth Schedule.
Pickles with brand name -(By Notification II (1) /
CTR / 12 (R-28)/2011 G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
Pigments including water pigment and leather
I
finishes (Industrial Input)
Pile fabrics, including ‘Long pile’ fabrics and terry
IV
fabrics, knitted or crocheted.
Pile layers
I
Pillow cover and other textile made - ups
I
Pillow covers made from handlooms and
Powerloom other than those made of mill made
cloth - By Notification No. II (1) / CTR / 30(a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07
Pillows made of cotton or silk cotton
I
Pipercubebalinn - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Pipes, tubes and its fittings of all varieties -others
Pippra moolam - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Pistha
Pistols
Pitet tube (Air Pollution Control Equipments)
Pizza bread
Planks - other than those specified elsewhere in the
schedule
Plant nutrients
Plant, components,parts and accessories (Capital
goods)
Plantain leaves
Plant-growth promoters
Plaster of paris
Plastic bags
Plastic dyes
Plastic emulsion paints
I
C
C
C
C
51
51
51
51
RATE
OF
TAX1
14.5
14.5
14.5
14.5
3
0
4
0
ITEM NO SUB ITEM NO
B
1(i)
B
51
-
2
I (10)
0
5
-
5
B
67A
ad(i)
5
B
77A
8
0
C
B
13
14
14.5
5
18
0
13
5
B
0
B
100
5
0
I
I
I
I
C
C
B
B
25
5
104
101
I
C
63
IV
B
17A
ii
0
I
B
25
a,c
5
IV
IV
I
I
I
I
B
B
C
B
B
C
32
17A
52
94
45
50
Page 39
i
(iii)
14.5
14.5
5
5
14.5
ii
ix
iii
0
0
14.5
5
5
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
813
2102
832
2102
2103
2102
524
2039
369
102
DESCRIPTION_ OF_ GOODS
SCH PART
Plastic goods of all other than Doors, windows,
frames, profiles,automobile,industrial and Sanitary
items (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Plastic granules
Plastic Photo frames (By Notification II (1) / CTR /
12 (R-23)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Plastic powder
Plastic raw materials
Plastic scraps
Plates - manufctured out of Areca palm leaf (BY
Notification G.O.Ms.No.33 dated 29.03.10w.e.f.1.4.10)
Plates made of paper and plastic
Platform scales parts and accessories and weights
used therewith
Platinum and jewellery made of it
788
Plough (Agricultural implements not operated
manually or not driven by animal -w.e.f. 1.4.12)
518
Plum Bago Zeylanica- Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
354
321
337
2104
2104
2025
2071
2094
2094
518
737
2051
317
2133
757
733
754
705
355
2140
Plywood
Polish removers
Polished granite slabs including Tomb,monumnet
and head stone
Pollution control equipments as notified by the
Government
Pollution control equipments as notified by the
Government -others
Pollution Control equipments, components,parts and
accessories(Capital goods)
Polyester film yarn
Polythene and Hessian based paper
Polythene bags
Pomogranite shell - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Poori Palagai (Goods manufactured by village
Blacksmith and Adisarakku items)
Popcorn sold without a brand name other than those
specified in the Fourth Schedule.
Porcelain ware articles
Pori Urundai (Exempted by Notification - GO. No.
107 - w.e.f.23.5.07)
Postal items like envelope, post card, etc. sold by
Government
Potatoes
Poultry
Poultry feed
Power factors of all kinds
Power tillers, attachments and parts
I
I
I
I
B
B
B
B
ITEM NO SUB ITEM NO
RATE
OF
TAX1
13
5
102
5
iv
5
102
103
102
5
5
5
ii
0
5
I
B
39
I
C
68
i
A
2
IV
B
1
ii(a)
14.5
1
ii(13)
0
13
0
14.5
14.5
I
I
C
C
53
20
I
C
36
iii(b)
14.5
I
B
104
(i)
5
I
B
104
I
B
25
I
I
I
B
B
B
71
94
94
5
b,c
5
5
5
5
0
IV
B
37
I
B
51
5
I
C
16
14.5
I
B
133
0
IV
B
57
0
IV
IV
IV
I
I
B
B
B
C
B
33
54
5
54
140
0
0
0
14.5
5
Page 40
39
iii,iv
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
788
758
754
728
103
420
798
2068
2004
DESCRIPTION_ OF_ GOODS
SCH PART
Power Weeder (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Prasadam sold by any dealer (Exempted By
Notification - G.O.Ms.No.79-23.3.07) w.e.f.1.1.07
Prawn (other than branded, processed and packed
items )
Prawn / shrimp seeds
Precious stones - others (whether they are sold
loose or as forming part of any article or jewellery in
which they are set)
Preparations containing chewing tobacco
Prepared painting canvas
Prepared unrecorded media for sound recording
(Information Technology products)
Pressure cookers / pans except utensils made of
precious metals
ITEM NO SUB ITEM NO
ii(14)
RATE
OF
TAX1
IV
B
1
0
IV
B
58
0
IV
B
54
0
IV
B
28
0
I
A
3
1
II
IV
B
13
77A
(viii)
7(i)
20
0
I
B
68
4
5
I
B
4
5
2104
Pressure filter (Water pollution control equipments)
I
B
104
(i)
5
2104
Pressure gauges (Air Pollution Control Equipments)
I
B
104
(iii)
5
321
2067
Prickly heat powder
Primers of all kinds (Industrial Input)
I
I
C
B
20
67A
ad(iv)
14.5
5
2068
Printed circuits (Information Technology products)
I
B
68
13
5
I
B
105
5
I
B
106
5
I
B
67A
I
B
107
5
I
I
B
B
108
108
5
5
I
B
107
5
I
I
IV
I
B
B
B
C
108
93
60
61
5
5
0
14.5
IV
B
61
I
C
17
2105
2106
2067
Printed material other than those specified in the
Fourth Schedule.
Printing ink whether or not concentrated or solid,
excluding toner and cartridges other than those
specified in the Fourth Schedule
Printing rollers, reducers blanket wash / roller wash
and rectarders pre sensitized platae and thermal
plate used in printing industry. (Industrial Input)
318
Processed vegetables (whether in sealed
containers or otherwise), other than those specified
in the Fourth Schedule
Processed fish
Processed poultry
Processed fruit (whether in sealed containers or
otherwise), other than those specified in the Fourth
Schedule
Processed meat
Products of lime
Products of millets
Products of mixture of rubber
Products of palm industry other than those listed in
the First Schedule
Projectors
702
Prosthetics (Aids for physically challenged persons)
IV
B
2
762
761
2109
2109
2109
Puffed rice
Pulichakeerai rope
Pulp of wood
Pulp of Bagasse
Pulp of bamboo
IV
IV
I
I
I
B
B
B
B
B
62
61
109
109
109
2107
2108
2108
2107
2108
2093
760
362
761
Page 41
ae
I
5
0
14.5
3
iii
0
0
0
5
5
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2109
DESCRIPTION_ OF_ GOODS
2013
2111
Pulp of paper
Pulses and grams including broken, splits, flour,
husk and dust thereof made from them sale by any
dealer whose turnover in respect of the goods in
each item does not exceed rupees five hundred
crores in a year
Pulses and grams other than those specified
elsewhere in the Schedule
Pump sets of 3 h.p. and 5 h.p.
Push chairs for babies (Perambulators)
PVC sheets - Plastic sheets (Industrial Input)
PVC pipes
PVC resin and compound of all forms and kinds
(Industrial Input)
Pyrazinamide.Tab
Quality Control equipments, components,parts and
accessories(Capital goods)
Quenching oil, mineral oils excluding crude oil
(Industrial Input)
Quercus Infectoria oliv - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Quilts made of cotton or silk cotton
Quinine and its products
2104
Racker arms (Water pollution control equipments)
768
2110
2026
2098
2067
2100
2067
752
2025
2067
518
2104
2071
2068
2068
364
2112
2112
2112
321
737
2149
2113
2041
2119
773
2114
2114
763
359
359
306
2045
711
2116
2115
I
B
109
RATE
OF
TAX1
5
IV
B
68
0
I
B
110
5
I
B
26
I
I
B
B
67A
100
z
5
5
5
5
I
B
67A
y
5
IV
B
52
12
0
I
B
25
b,c
5
I
B
67A
w
5
SCH PART
Radial arms and accessories for trickling filters
(Water pollution control equipments)
Radiant yarn
Radio Pagers (Information Technology products)
Radio communication receivers - others (Information
Technology products)
Rafters of any size or variety - other than those
specified elsewhere in the schedule
Railway coaches and parts thereof
Railway engines and parts thereof
Railway wagons and parts thereof
Ramachom oil
Rat traps (Goods manufactured by village
Blacksmith and Adisarakku items)
Rava (sooji)
Raw Cashew
Raw Hides and skins
Raw rubber all grades and qualities
Raw silk
Raw silk a imported from abroad
Raw Silk yarn imported from abroad
Raw wool
Razor blades
Razor cartridge
RDX
Reactive dyes
Reading books
Ready to use flour pastes
Readymade garments
ITEM NO SUB ITEM NO
0
I
I
B
B
13
111
I
B
104
(i)
5
I
B
104
(i)
5
I
I
B
B
71
68
7(a)
5
5
I
B
68
7©
5
I
C
63
14.5
I
I
I
I
B
B
B
C
112
112
112
20
5
5
5
14.5
IV
B
37
I
I
I
I
IV
I
I
IV
I
I
I
I
IV
I
I
B
B
B
B
B
B
B
B
C
C
C
B
B
B
B
149
113
41
119
73
114
114
63
58
58
5
45
11
116
115
Page 42
5
5
37
iii
x
0
5
5
5
5
0
5
5
0
14.5
14.5
14.5
5
0
5
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
2025
2022
Readymade garments and made-ups manufactured
and sold by institutions affiliated to Khadi and Village
Industries Board
Recorded and Pre-recorded DVDs and CDs
Rectified Spirit
Red gravel
Red earth
Refactors (Capital goods)
Refills for flasks
Refined Vegetable oils (G.O.Ms.No.47 dated
27.3.12-w.e.f. 1.4.2012)
Refractory bricks (other than those specified in the
Fourth Schedule) incl crog
Refractory materials (Capital goods)
Refractory monolithic incl. Crog
304
Refrigerating applicanes and equipments of all kinds
I
C
3
ii
14.5
304
304
332
I
I
I
C
C
C
3
3
31
ii
ii
14.5
14.5
14.5
I
B
117
5
2070
327
303
351
Refrigeration plants
Refrigeratos
Regulators not specified elsewhere
Renewable energy devices and spare parts other
than those specified in the Fourth Schedule.
REP licence.
Reprographic copiers
Resin
Resin cements
I
I
I
I
B
C
C
C
70
26
2
50
vi
5
14.5
14.5
14.5
2067
Resins, wood resin and ester gums (Industrial Input)
I
B
67A
af
5
IV
B
52
30 (10)
0
749
2068
302
2118
2118
2025
367
2145
2022
2117
752
825
2104
306
329
762
719
788
752
306
2118
2118
2020
791
319
327
304
701
Retonavir (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
Retreading cushion (By Notification No. II (1) / CTR /
12 (R-22)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Reverse Osmosis filter (Water pollution control
equipments)
Revolvers
Rice cooker (Electrical domestic and commercial
appliances)
Rice flour
Rice including broken rice
Ridger (Agricultural implements not operated
manually or not driven by animal -w.e.f. 1.4.12)
Rifampicin.cap & Tab (Life saving drugs )
Rifles
River grit
River sand
Rivets
Rodenticides and combinations thereof
Rolling shutters whether operated manually,
mechancially and electrically and their parts
Roneo machines
Room Coolers
Rotary hoes (Agricultural implements manually
operated )
IV
B
49
1
0
I
I
I
I
I
I
B
C
B
B
B
C
68
1
118
118
25
66
5d
5
14.5
5
5
5
14.5
I
B
145
(i)
5
I
B
22
a,d
5
I
I
B
B
25
22
e
a,d
5
5
e
i
5
I
B
104
(i)
5
I
C
5
i
14.5
I
C
28
14.5
IV
IV
B
B
62
19
0
0
IV
B
1
ii(15)
0
IV
I
I
I
I
IV
B
C
B
B
B
B
52
5
118
118
25
17A
9
i
0
14.5
5
5
5
0
I
C
18
I
I
C
C
26
3
ii
14.5
14.5
IV
B
1(i)
I (5)
0
Page 43
ii
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
2104
Rotary screen / comminutor (Stainless / detritor)
(Water pollution control equipments)
788
Rotavator (Agricultural implements not operated
manually or not driven by animal -w.e.f. 1.4.12)
329
Roti maker (Electrical domestic and commercial
appliances)
825
Rubber solution used for retreading tyres (By
Notification No. II (1) / CTR / 12 (R-22)/2011
G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
2119
764
836
764
784
Rubber all grades and qualities
Rubber balloons
Rubber band (By Notification - II (1) / CTR / 12 (R28)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Rubber play balls
Rubberised textile fabrics (By Notification
G.O.Ms.No.36 dated 1.4.08 - w.e.f 1.4.08)
ITEM NO SUB ITEM NO
RATE
OF
TAX1
I
B
104
(i)
5
IV
B
1
ii(16)
0
I
C
28
14.5
i
5
5
0
I
IV
B
B
119
64
-
-
5
IV
B
64
0
IV
B
64A
0
-
5
103
Rubies (whether they are sold loose or as forming
part of any article or jewellery in which they are set)
I
A
3
1
757
Rupee note, when sold to the Reserve Bank of India
IV
B
57
0
IV
B
12
0
I
C
59
14.5
-
-
5
I
I
C
B
58
120
14.5
5
32
0
712
360
836
359
2120
518
Rusk (branded or otherwise) (By Notification
G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
Safe deposit lockers
Safety pin (By Notification - II (1) / CTR / 12 (R28)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Safety razors
Sago of all kinds
Salacia Reticulata - Medicinal herbs and country
drug( By Notification No.II (1) / CTR / 30 (a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
356
Sale of salt for industrial use by any dealer
(Exempted by Notification – w.e.f.23.5.07 –
G.O.Ms.No.90 dated 14.10.08)
Salt (branded or otherwise) including iodized or
vitaminised salt for human consumption
Sampling train (for ambient / stack air quality
monitoring) (Air Pollution Control Equipments)
Sandal wood
357
Sanitary equipments and fittings of every description
2121
769
2104
358
358
732
103
Sanitary napkins (Reduced to 5% -By Notification
G.O.Ms.No.48 dated 27th March 2012 -w.e.f 1st
April 2012)
Sanitary towels (Reduced to 5% -By Notification
G.O.Ms.No.48 dated 27th March 2012 -w.e.f 1st
April 2012)
Saplings
Sapphires (precious stone) (whether they are sold
loose or as forming part of any article or jewellery in
which they are set)
-
5
I
B
121
5
IV
B
69
0
I
B
104
I
C
55
14.5
I
C
56
14.5
I
C
57
5
I
C
57
5
IV
B
32
0
I
A
3
1
Page 44
(iii)
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
518
103
770
518
518
320
2051
2006
421
321
818
839
2058
314
2067
2122
2122
2122
2122
2122
2020
706
706
503
771
2006
303
772
351
103
DESCRIPTION_ OF_ GOODS
SCH PART
Saraswathi leaves - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Sardonyx (precious stone) (whether they are sold
loose or as forming part of any article or jewellery in
I
which they are set)
Saree falls
IV
Sarja Rasam (Damarbatu) - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07
Satavari - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Savouries sold with brand name -Reduced to 5% (By Notification G.O.Ms.No.78 dated 11th July 2011I
w.e.f. 12th July 2011)
Savouries sold without a brand name other than
I
those specified in the Fourth Schedule.
Scented nut
I
Scented tobacco
II
Scents
I
School bags (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Scissors -(By Notification - II (1) / CTR / 12 (R29)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Scouring or cleaning powder other than branded
I
Scrappers
I
Scraps and wastes of all kinds (Industrial Input)
I
Scraps of lead (other than those specified
I
elsewhere in the Schedule)
Scraps of brass (other than those specified
I
elsewhere in the Schedule)
Scraps of lead alloys (other than those specified
I
elsewhere in the Schedule)
Scraps of copper (other than those specified
I
elsewhere in the Schedule)
Scraps of copper alloys (other than those specified
I
elsewhere in the Schedule)
Screws
I
Seashell (Exempted By Notification - G.O.Ms.No.79IV
23.3.07) w.e.f.1.1.07
Seaweed (Exempted By Notification - G.O.Ms.No.79IV
23.3.07) w.e.f.1.1.07
Seeds of all used for sowing purpose By Notification
No. II (1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79
dated 23.3.07 -w.e.f - 1.1.07
Seeds of all kinds other than oil seeds
IV
Seeval whether roasted or scented
I
Self adhesive tapes
I
Semen including frozen semen
IV
Semi drying oils
I
Semi precious stones (whether they are sold loose
or as forming part of any article or jewellery in which
I
they are set)
Page 45
ITEM NO SUB ITEM NO
RATE
OF
TAX1
0
A
3
1
B
70
0
0
0
C
19
5
B
51
5
B
6
13
20
C
(ix)
18
5
20
14.5
5
4
ii
5
B
C
B
58
13
67A
iii
5
14.5
5
B
122
5
B
122
5
B
122
5
B
122
5
B
122
5
B
20
5
B
6
0
B
6
0
3
0
B
B
C
B
C
71
6
2
72
50
0
5
14.5
0
14.5
A
3
ag
v
1
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
355
Senna leaves, pods - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Separated milk without any brand name
Sequinavir (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
Sewing machines, its parts and accessories
Sewing threads of all kinds whether natural or
artificial but excluding surgical sewing thread
Shahabad stone slabs
Sharpeners
Sharpners (Electrical domestic and commercial
appliances)
Shavers (Electrical domestic and commercial
appliances)
Shaving brush
Shaving cream
Shaving sets
Shaving soap
Sheets, Circle, hoops, strips, bars, rounds, squares,
flaps, coils and foils of non- ferrous metals
(Industrial Input)
Shellac
Sherbet
Shields (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Shields and badges(sports goods)
Shikakai sold by any dealer whose total turnover in
respect of this item does not exceed rupees three
hundred crores in a year
Shikakai Other than those specified in the Fourth
Schedule
Shikakai powder Other than those specified in the
Fourth Schedule
Shikakai powder sold by any dealer whose total
turnover in respect of this item does not exceed
rupees three hundred crores in a year
Ships
Shooks
Shovels (Agricultural implements manually operated
)
Shunt capacitors of all kinds
701
Sickles (Agricultural implements manually operated )
IV
B
1(i)
785
Siddha Medicine (By Notification G.O.Ms.No.36
dated 1.4.08 w.e.f 1.4.08)
IV
B
72 A
2068
Signal analysers (Information Technology products)
I
B
68
23 ( c)
5
2068
Signal Generators and Parts
Silicon carbide, silicone resin and silicone oil
(Industrial Input)
Silk cotton seeds
Silk worm laying cocoon
Silver and jewellery made of it and articles made of
silver.
I
B
68
18
5
I
B
67A
ai
5
I
IV
B
B
126
73
5
0
I
A
2
1
518
721
752
2123
2003
337
781
329
329
359
359
359
359
2067
2075
2124
819
2131
718
2052
2052
718
2125
2094
701
2067
2126
773
102
0
IV
B
21
0
IV
B
52
I
B
123
I
B
3
b
5
I
IV
C
B
36
81
ii
14.5
0
I
C
28
14.5
I
C
28
14.5
I
I
I
I
C
C
C
C
58
58
58
58
14.5
14.5
14.5
14.5
I
B
67A
I
I
B
B
75
124
5
5
19
5
30 (9)
0
5
ah
5
I
B
131
5
IV
B
18
0
I
B
52
5
I
B
52
5
IV
B
18
0
I
I
B
B
125
94
5
5
IV
B
1(i)
I
C
54
Page 46
I (6)
0
14.5
I (3)
0
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
SCH PART
ITEM NO SUB ITEM NO
RATE
OF
TAX1
Simple spectacles sold to Government for
distribution at Government Free Eye Camps (Aids
for physically challenged persons)
Sindur
Sinks
Siruthekku - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
IV
B
2
IV
I
B
C
50
56
2082
Skimmed milk powder,( Tinned, bottled or packed)
I
B
82
5
2119
774
774
I
IV
IV
B
B
B
119
74
74
5
0
0
IV
B
1(i)
I (16)
0
2104
417
417
321
Skimmed rubber all grades and qualities
Slate
Slate pencils
Sledge Hammer (Agricultural implements manually
operated )
Smoke meter (Air Pollution Control Equipments)
Smoking mixtures for cigarettes
Smoking mixtures for pipes
Snow and cream
I
II
II
I
B
104
13
13
20
(iii)
(v)
(v)
5
20
20
14.5
422
Snuff of tobacco and preparations containing snuff
II
13
(x)
20
2011
Sodium bi-chromate
I
518
Solanum Indicum - Medicinal herbs and country
drug( By Notification No.II (1) / CTR / 30 (a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
702
750
357
518
701
518
518
2
0
0
14.5
0
C
B
Solanum Melangeanum - Medicinal herbs and
country drug ( By Notification No.II (1) / CTR / 30 (a2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f 1.1.07
Solanum Xanthocarpum- Medicinal herbs and
country drug ( By Notification No.II (1) / CTR / 30 (a2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f 1.1.07
11
5
24
0
22
0
8
0
310
Solar cells of all kinds parts and accessories thereof
I
C
9
14.5
726
Solar cookers
Soldering wires (G.O.Ms.No.47 dated 27.3.12w.e.f. 1.4.2012)
Solid colognes
Solvent oils other than organic solvent oil
Somolocis Racemosa Roxb - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07
Sound recording and reproducing equipments
Spades (Agricultural implements manually operated
)
Spectacles, parts and components thereof, contact
lens and lens cleaner
Spectrophotometer (UV-VIS and VIS-IR Digital) (
Instrumentation)
Spectrum analysers (Information Technology
products)
Spices of all varieties and forms other than those
specified in the Fourth Schedule
IV
B
26
0
I
B
46-A
5
I
I
C
B
20
128
14.5
5
2046
321
2128
518
318
701
2129
2104
2068
2130
0
I
C
17
IV
B
1(i)
I
B
129
I
B
104
(ii)
5
I
B
68
23 (b)
5
I
B
130
Page 47
14.5
I (2)
0
5
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
788
2067
737
2131
369
901
323
323
351
781
2067
351
2097
364
325
836
2120
752
775
369
2068
2068
776
518
317
2022
368
2025
518
705
752
360
360
518
DESCRIPTION_ OF_ GOODS
SCH PART
Spike harrow (Agricultural implements not
operated manually or not driven by animal -w.e.f.
1.4.12)
Splints and Veeners for Matches (Industrial input)
Spoons made of steel (Goods manufactured by
village Blacksmith and Adisarakku items)
Sports goods including goods for indoor or outdoor
games excluding apparel and footwear
Spring balance parts and accessories and weights
used therewith
Sprinklers and drip irrigation equipments
including their parts and accessories
Stain busters
Stain removers
Stainers of all kinds
Stainless steel nibs
Stampings (Industrial Input)
Stand oil
Standard wax
Standing trees - other than those specified
elsewhere in the schedule
Stands made of any materials other than those
specified in the schedule
Stapler pin (By Notification - II (1) / CTR / 12 (R28)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Starch of all kinds
Stavudine (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
Steam
Steel yards
RATE
OF
TAX1
IV
B
1
ii(17)
0
I
B
67A
aii
5
IV
B
37
23
0
I
B
131
I
C
68
ii(a)
14.5
IV
B
1
(iii)
0
I
I
I
IV
I
I
I
C
C
C
B
B
C
B
22
22
50
81
67A
50
97
I
C
63
14.5
I
C
24
14.5
-
-
5
I
B
120
IV
B
52
30 (3)
0
IV
I
B
C
75
68
ii(b)
0
14.5
I
B
68
25 (c), 26
5
I
B
68
25 (d), 26
5
IV
B
76
Stepper motors of an output not exceeding 37.5W
and Parts (Information Technology products)
Stepper motors of an output not exceeding 750W
and parts(Information Technology products)
Stitched handloom hand kerchiefs
Stone flower - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Stoneware articles
Stoneware(other than those specified in the Fourth
Schedule) incl.crog
Stop watches
Storage tanks (Capital goods)
Stramonium seeds - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Straw
Streptomycin. Inj (Life saving drugs )
Strong boxes and doors
Strong room or vault room
ITEM NO SUB ITEM NO
5
vii
aj
v
-
14.5
14.5
14.5
0
5
14.5
5
5
5
0
0
I
C
16
14.5
I
B
22
c,d
5
I
I
C
B
67
25
f
14.5
5
0
IV
IV
I
I
Strycenosnux-Vomica- Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Page 48
B
B
C
C
5
52
59
59
35
8
0
0
14.5
14.5
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2132
755
361
2026
701
DESCRIPTION_ OF_ GOODS
SCH PART
Student note books other than those specified in the
Fourth Schedule
Student Note Books manufactured out of paper
purchased from Registered dealers liable to pay
under this Act
Studio Backgrounds
Submersible pump sets for water handling and parts
thereof
Subsoil injector(Agricultural implements manually
operated )
ITEM NO SUB ITEM NO
RATE
OF
TAX1
I
B
132
5
IV
B
55
0
I
C
60
14.5
I
B
26
5
IV
B
1(i)
I (13)
0
ii(18)
0
788
Subsoiler (Agricultural implements not operated
manually or not driven by animal -w.e.f. 1.4.12)
IV
B
1
761
Sugar candy
IV
B
61
0
411
Sugar not produced or manufactured in India
II
11
4
412
2079
2079
2045
351
346
2067
702
Sugarcane
Sulphonate
Sulphonic Acid
Sulphur dyes
Sulphurised linseed oil
Sunmica
Super enamelled copper wire (Industrial Input)
Support sticks of all materials
II
I
I
I
I
I
I
IV
B
B
B
C
C
B
B
12
79
79
45
50
45
67A
2
xiii
v
ak
3
5
5
5
14.5
14.5
5
0
2104
Surface aerators / floating aerators and accessories
(Water pollution control equipments)
I
B
104
(i)
5
I
I
I
I
I
I
C
C
B
B
B
B
68
10
133
133
133
133
ii(b)
14.5
14.5
5
5
5
5
5
I
C
19
5
I
B
51
5
I
I
B
B
131
68
369
311
2133
2133
2133
2133
2133
320
2051
2131
2068
509
2104
2119
362
2044
518
737
322
Survey chains
survey instruments
Sweets made of fried gram
Sweets made of gingelly
Sweets made of puffed rice
Sweets made of groundnuts
Sweets made of peas dhall
Sweets of all kinds sold with brand name -Reduced
to 5% - (By Notification G.O.Ms.No.78 dated 11th
July 2011-w.e.f. 12th July 2011)
Sweets sold without a brand name other than those
specified in the Fourth Schedule.
Swings(Sports goods)
Switches, Connectors relays for upto 5 amps
Synthetic Gems (By Notification No. II (1) / CTR /
30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07) w.e.f.1.1.07
Synthetic packing media for trickling filters (Water
pollution control equipment)
Synthetic rubber all grades and qualities
Synthetic rubber products
Syringes and dressings
11
0
B
104
5
I
I
I
B
C
B
119
61
44
5
14.5
5
15
0
IV
B
37
I
C
21
Page 49
5
5
I
Syzgium Cuminy seed- Medicinal herbs and country
drug ( By Notification No.II (1) / CTR / 30 (a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
T.Thappal (Goods manufactured by village
Blacksmith and Adisarakku items)
Table cutlery
14
24
0
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
2042
321
718
2134
755
752
2040
2135
733
803
2136
761
761
803
357
2137
2094
2068
363
777
797
711
798
823
411
798
755
510
768
761
737
311
367
367
DESCRIPTION_ OF_ GOODS
I
I
B
C
42
20
RATE
OF
TAX1
5
14.5
IV
B
18
0
I
IV
IV
B
B
B
134
55
52
5
0
0
I
B
40
5
I
IV
B
B
135
33
5
0
3
5
SCH PART
Table mats made of jute
Talcum powder
Tamarind sold by any dealer whose total turnover in
respect of this item does not exceed rupees three
hundred crores in a year
Tamarind seed and powder
Tamil Daily sheet calenders
Tamoxifan citrate.Tab (Life saving drugs )
Tandem cycles, cycle combinations, parts and
accessories including tyres, tubes and flaps used
therewith,
Tanning materials of vegetable origin
Tapioca
Tapioca chips (By Notification No. II (1) / CTR / 12
(R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Tapioca flour
Tapioca kappi
Tapioca thippi
Tapioca waste (By Notification No. II (1) / CTR / 12
(R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Taps
Tea
Tea chests
Telephone answering machines (Information
Technology products)
Television sets
Tender coconut
Terry towelling and similar woven terry fabrics
Text books
Textile fabrics coated with gum or amylaceous
substances of a kind used for the outer covers of
books
Textile machinery and parts (By Notification No. II
(1) / CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated
11th July 2011) w.e.f. 12.7.11
Textile not produced or manufactured in India.
Textiles fabrics, impregnated, coated, covered or
laminated with plastics
Thali made of gold and used as symbol of wedlock
without chain (By Notification G.O.Ms.No.36 dated
1.4.08 w.e.f 1.4.08)
Thanjavur Plates By Notification No. II (1) / CTR /
30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f 1.1.07
Thatta Payaru sale by any dealer whose turnover in
respect of the goods in each item does not exceed
rupees five hundred crores in a year
Thatti, koodai, muram and other products made of
bamboo or cane,
Thee idukki (Goods manufactured by village
Blacksmith and Adisarakku items)
Theodolite
Thermally insulated flasks
Thermic jugs
I
IV
IV
B
B
B
ITEM NO SUB ITEM NO
136
61
61
ii
ii
5
0
0
3
5
14.5
5
5
I
I
I
C
B
B
56
137
94
I
B
68
I
IV
IV
IV
C
B
B
B
62
77
77A
11
IV
B
77A
II
28
3
6(ii)
7(i)
5
14.5
0
0
0
0
23
5
11
4
IV
B
77A
7(iii)
0
IV
B
55
b
0
12
0
IV
B
68
10
0
IV
B
61
i
0
IV
B
37
32
0
I
I
I
C
C
C
10
66
66
Page 50
14.5
14.5
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
367
518
761
524
701
350
702
2140
332
518
2104
364
368
368
368
368
2094
367
423
413
778
320
2051
321
323
365
2138
2025
365
365
365
103
516
2139
798
DESCRIPTION_ OF_ GOODS
SCH PART
Thermoses
Thippilli Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Thonnai
Thonnai manufctured out of Areca palm leaf (BY
Notification G.O.Ms.No.33 dated 29.03.10w.e.f.1.4.10)
Thopporai valayam (Agricultural implements animal
drawn )
Three wheelers , components, spare pars and
accessories thereof
Three wheelers with or without motor used by
phsically handicapped person (Aids for physically
challenged persons)
Threshers, attachments and parts
Thrister control power equipments
Thulasi leaves - Medicinal herbs and country
drug(By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Timber (Air Pollution Control Equipments)
Timber -other than those specified elsewhere in the
schedule
Time pieces (Whether or not in combinatiion with
any other devices)
Time- records
Time registers
Time switches
Tin containers
Tins and receptacles to keep food or beverages or
other articles, hot or cold
Tobacco extracts and essence
Tobacco refuse
Toddy
Toffee sold with brand name
Toffees sold without a brand name other than those
specified in the Fourth Schedule.
Toilet articles
Toilet soaps (other than those specified else where
in the schedule)
Tongue cleaners
Tools
Tools, components,parts and accessories (Capital
goods)
Tooth brush
Tooth paste
Tooth powder ( whether medicated or not)
Topaz (precious stone) (whether they are sold loose
or as forming part of any article or jewellery in which
they are set)
Towels made from handlooms and Powerloom other
than those made of mill made cloth - By Notification
No. II (1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79
dated 23.3.07 -w.e.f - 1.1.07
Toys excluding electronic toys
Tracing cloth
I
C
ITEM NO SUB ITEM NO
66
RATE
OF
TAX1
14.5
0
IV
B
61
i
ii
0
0
IV
B
1(i)
II (3)
0
I
C
49
IV
B
2
3
0
I
I
B
C
140
31
iii,iv
5
14.5
14.5
0
I
B
104
I
C
63
14.5
I
C
67
14.5
I
I
I
I
C
C
C
B
67
67
67
94
14.5
14.5
14.5
5
I
C
66
14.5
II
II
IV
I
B
C
13
13
78
19
I
B
51
5
I
C
20
14.5
I
C
22
14.5
I
I
C
B
64
138
14.5
5
I
B
25
I
I
I
C
C
C
64
64
64
14.5
14.5
14.5
I
A
3
1
18
0
I
IV
Page 51
B
B
139
77A
(iii)
(xi)
(i)
a,c
7(i)
5
20
20
0
14.5
5
5
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
DESCRIPTION_ OF_ GOODS
2140
Tractors of all kinds (excluding crawler tractors), and
articles (excluding batteries)
518
Tragia Involcrata- Medicinal herbs and country drug
( By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
350
2140
2141
2142
2142
2068
825
2119
361
518
518
2040
2131
306
2140
2104
2025
797
2039
351
768
2104
2052
718
718
2067
SCH PART
I
Trailers , components, spare pars and accessories
thereof
Trailors of tractors of all kinds and attachments and
parts
Transformers
Transmission towers
Transmission wires
Transportable telephone(Transmission apparatus
other than apparatus for radio or T.V. broadcastings)
(Information Technology products)
Tread rubber (By Notification No. II (1) / CTR / 12 (R22)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Tree lace all grades and qualities
Tri reflectors
Tribulus-Terratrusliun -Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Trichosanthes Cucumerina - Medicinal herbs and
country drug( By Notification No.II (1) / CTR / 30 (a2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f 1.1.07.
Tri-cycles including delivery tri-cycles cycle
combinations, parts and accessories including tyres,
tubes and flaps used therewith
Trophies (sports goods)
Truncheons and ammunition used therewith
Ttransplanter , attachments and parts
Tube / plate separator (Water pollution control
equipments)
Tubes,pipes and fittings thereof (capital goods)
Tufted textile fabrics
Tumblers made of paper and plastic
Tung oil
Tur or arhur sale by any dealer whose turnover in
respect of the goods in each item does not exceed
rupees five hundred crores in a year
Turbidity Meter ( Instrumentation)
Turmeric Other than those specified in the Fourth
Schedule
Turmeric powder sold by any dealer whose total
turnover in respect of this item does not exceed
rupees three hundred crores in a year
Turmeric sold by any dealer whose total turnover in
respect of this item does not exceed rupees three
hundred crores in a year
Turpentine Oil, bale oil and white oil (Industrial
Input)
B
ITEM NO SUB ITEM NO
140
0
14.5
C
49
I
B
140
I
I
I
B
B
B
141
142
142
I
B
68
B
C
5
10
I
I
I
i
RATE
OF
TAX1
ii
5
5
5
5
6(d)
5
i
5
119
60
5
14.5
0
7
0
5
I
B
40
I
I
I
B
C
B
131
5
140
i
iii,iv
5
14.5
5
I
B
104
(i)
5
I
IV
I
I
B
B
B
C
25
77A
39
50
g
6(ii)
v
5
0
5
14.5
IV
B
68
2
0
I
B
104
(ii)
5
I
B
52
5
IV
B
18
0
IV
B
18
0
I
B
67A
Page 52
ad(iii)
5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
798
798
313
366
313
2082
2143
801
826
806
812
818
755
755
2068
413
DESCRIPTION_ OF_ GOODS
SCH PART
Tyre cord fabric of high tenacity yarn of nylon or
polyamides
Tyre cord fabric of high tenacity yarn of polyesters or
viscose rayon
Tyres, tubes and flaps ordinarily used for tractors
Tyres, tubes and flaps other than those specified in
the schedule
Tyres,tubes and flaps ordinarily used for trailer of
tractors
UHT milk.
768
Urad or black gram sale by any dealer whose
turnover in respect of the goods in each item does
not exceed rupees five hundred crores in a year
357
Urinals
822
Used cars on value addition without input tax credit
(By Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
2004
329
RATE
OF
TAX1
IV
B
77A
7(ii)
0
IV
B
77A
7(ii)
0
I
C
12
14.5
I
C
65
14.5
I
C
12
14.5
I
B
82
5
I
B
143
5
1
5
ii
5
5A
5
12
5
18
5
0
0
Umbrellas of all kinds including beach and garden
umbrellas and folding umbrellas and parts thereof
unbranded coffee powder other than instant coffee(
By Notification - G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
Unbranded footwear with sale price more than
rupees two hundred (By Notification NoII (1) / CTR /
12 (R-22)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Unbranded Ghee (By Notification No. II (1) / CTR /
12 (R-20)/2011- G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
Unbranded Steel furniture (By Notification No. II (1) /
CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated 11th
July 2011) w.e.f. 12.7.11
Unbranded travel bags (By Notification No. II (1) /
CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated 11th
July 2011) w.e.f. 12.7.11
UNICEF calendars
UNICEF Greeting cards
Uninterrupted power supply, parts and accessories
(Information Technology products)
Unmanufactured tobacco
ITEM NO SUB ITEM NO
IV
IV
B
B
55
55
I
B
68
27
5
13
(i)
20
5
0
II
IV
B
68
I
C
56
14.5
22
5
Utensils of all other than those specified in the
Fourth Schedule,
Vaccum cleaner (Electrical domestic and
commercial appliances)
I
B
4
5
I
C
28
14.5
2104
Vacuum Filter (Water pollution control equipments)
I
B
104
(i)
5
2104
Vacuum filter (Air Pollution Control Equipments)
Vacuum flasks of all kinds and descriptions,
components and accesslories thereof
Vadam
Vanaspati (Hydrogeneted Vegetable Oil)
Vandi Acchu (Goods manufactured by village
Blacksmith and Adisarakku items)
I
B
104
(iii)
5
I
C
66
14.5
IV
I
B
B
4
144
0
5
IV
B
37
367
704
2144
737
Page 53
26
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
737
351
737
2045
704
354
2145
2146
518
329
2067
325
360
779
758
318
518
518
752
518
752
518
332
332
825
755
304
2068
360
2042
326
DESCRIPTION_ OF_ GOODS
SCH PART
Vandi Pattai (Goods manufactured by village
Blacksmith and Adisarakku items)
Varnishes
Vasakkal Brackets (Goods manufactured by village
Blacksmith and Adisarakku items)
Vat dyes
Vathal
Veeneer plywood
Vegetable oils (G.O.Ms.No.47 dated 27.3.12-w.e.f.
1.4.2012)
Vegetable vathal of all kinds sold under a brand
name other than those specified in the Fourth
Schedule
Vempadapattai (hibiscus,Kasthuri turmeric and
Kasini powders - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Vending machines (Electrical domestic and
commercial appliances)
Veneer sheets for plywood (Industrial Input)
Ventilators made of any materials other than those
specified in the schedule
Ventilators armoured or reinforced safes
Vermicelli
Vibhuti sold by any dealer (Exempted By
Notification - G.O.Ms.No.79-23.3.07) w.e.f.1.1.07
Video cameras
Vilampazham - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Vilvapazham- Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Vinblastine sulphate.inj (Life saving drugs )
Vinca rosea (Nithya kalyani) leaves and roots Medicinal herbs and country drug (By Notification
G.O. Ms.No.5 dated 1.1.07) -w.e.f - 1.1.07
Vincristine.Inj (Life saving drugs )
RATE
OF
TAX1
IV
B
37
25
0
I
C
50
iv
14.5
IV
B
37
27
0
I
IV
I
B
B
C
45
4
53
xii
5
0
14.5
I
B
145
(i)
5
I
B
146
5
0
I
C
28
I
B
67A
I
C
24
14.5
I
IV
C
B
59
79
14.5
0
IV
B
58
0
I
C
17
14.5
14.5
al
5
0
0
IV
B
52
23
0
0
IV
B
Vitis Quadrangularis - Medicinal herbs and country
drug( By Notification No.II (1) / CTR / 30 (a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Voltage stabilisers not specified elsewhere
Voltage stabilisers and regulators not specified
elsewhere
Vulcanizing rubber (By Notification No. II (1) / CTR /
12 (R-22)/2011 G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Waist cord made of silver
Walk - in- coolers
Walkietalkie set(Transmission apparatus other than
apparatus for radio or T.V. broadcastings)
(Information Technology products)
Wall coffers
Wall hangings made of jute
Walnut
ITEM NO SUB ITEM NO
52
19
0
30
0
I
C
31
14.5
I
C
31
14.5
i
5
IV
I
B
C
55
3
ii
0
14.5
I
B
68
6(a)
5
I
I
I
C
B
C
59
42
25
Page 54
14.5
5
14.5
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
Wash basin pedestal
I
Wash basins
I
Washers
I
Washing machines (Electrical domestic and
I
commercial appliances)
Washing soap (other than those specified else
I
where in the schedule)
Waste of all types of yarn and sewing thread
I
Waste of paper board
I
Waste of wool (goats hair and similar fibrous growth
I
on bodies of animal)
Waste of woolen yarn
I
Waste paper
I
watch bands
I
Watch bracelets
I
Watch chains
I
Watch straps
I
Watches
I
Water closet tanks
I
Water cooler cum heater units
I
Water heater including immersion heater (Electrical
I
domestic and commercial appliances)
Water meters, parts and accessories thereof
I
Water other than – Aerated, mineral, distilled,
medicinal, ionic, battery, de-mineralised water and
IV
Water sold in sealer container
Water Pollution Testing Kits ( Instrumentation)
I
Water purifier (Electrical domestic and commercial
I
appliances)
Waxes of all kinds and forms (Industrial Input)
I
Weedicides and combinations thereof
IV
Weigh bridges parts and accessories and weights
I
used therewith
weighing balances , parts and accessories and
I
weights used thereof
Weighing machines of all kinds parts and
I
accessories and weights used therewith
Weighing scales parts and accessories and
I
weights used therewith
Weirs (Water pollution control equipments)
I
Wet dates
I
Wet grinders (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Wet land weeder (Agricultural implements manually
IV
operated )
C
C
B
56
56
25
RATE
OF
TAX1
14.5
14.5
5
C
28
14.5
C
22
14.5
B
B
3
122
B
122
5
B
B
C
C
C
C
C
C
C
122
96
67
67
67
67
67
56
3
5
5
14.5
14.5
14.5
14.5
14.5
14.5
14.5
C
28
C
68
I
14.5
B
80
I,ii
0
B
104
(ii)
5
C
28
B
B
67A
17A
am
ii
5
0
C
68
ii(a)
14.5
C
68
ii(a)
14.5
C
68
ii(a)
14.5
C
68
ii(a)
14.5
B
B
104
147
(i)
5
5
B
1(i)
I (18)
0
2104
Wet Scrubbers (Air Pollution Control Equipments)
I
B
104
(iii)
5
351
Whale oil
Wheat ( By Notification - G.O.Ms.No.48 dated
27.03.12) w.e.f. 01.04.2012
Wheat bran
Wheat Flour
Wheat sold through Public Distribution System
Wheel Chairs (Aids for physically challenged
persons)
I
C
50
v
14.5
I
B
148
0
IV
I
IV
B
B
B
5
149
55
0
5
0
IV
B
2
COMMODITY
CODE
357
357
2020
329
323
2003
2122
2122
2122
2096
368
368
368
368
368
357
304
329
369
780
2104
329
2067
791
369
369
369
369
2104
2147
810
701
2148
705
2149
755
702
DESCRIPTION_ OF_ GOODS
SCH PART
Page 55
ITEM NO SUB ITEM NO
c
iii
5
5
14.5
14.5
10
5
3
0
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
315
518
2062
2150
811
DESCRIPTION_ OF_ GOODS
SCH PART
White cement and their substitures
Wiathania somnifetra - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) w.e.f - 1.1.07
Wigs
Windmill for water pumping and for generation of
electricity
104
795
796
793
820
820
515
2067
2094
2094
2094
2094
518
C
14
RATE
OF
TAX1
14.5
0
I
B
62
I
B
150
5
11
5
24
14.5
20
5
20
5
17
0
Window frames made of R.C.C and R.C.C. pipes
(without input tax credit on purchase of Cement) (By
Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
Windows made of any materials other than those
specified in the schedule
Wire links (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
wire rod (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Wood covered lead pencils By Notification No. II (1) /
CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07
-w.e.f - 1.1.07
Wood Tar and wood tar oil (Industrial Input)
wooden boxes
Wooden cable drums
Wooden crates
Wooden shavings
Wood-fordia-Fruiticosa kura -Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07
woods of all kinds - other than those specified
elsewhere in the schedule
Word Processing machines, parts and accessories
(Information Technology products)
Worn-out or beaten jewellery
Woven fabrics of artificial filament yarn
Woven fabrics of artificial staple fibres
325
I
ITEM NO SUB ITEM NO
I
I
I
I
I
I
C
B
B
B
B
B
67A
94
94
94
94
ii
an
5
5
5
5
5
5
0
I
C
63
I
B
68
1(a),24
5
I
IV
IV
A
B
B
4
77A
77A
4(ii)
5(ii)
1
0
0
Woven fabrics of carded wool excluding hair belting
IV
B
77A
2(i)
0
793
Woven fabrics of combed wool excluding hair belting
IV
B
77A
2(ii)
0
794
792
795
796
Woven fabrics of cotton.
Woven fabrics of silk or of silk waste
Woven fabrics of synthetic filament yarn
Woven fabrics of synthetic staple fibres
Woven fabrics of wool (produced or manufatured in
India)
Woven pile fabrics
IV
IV
IV
IV
B
B
B
B
77A
77A
77A
77A
(3)
(1)
4(i)
5(i)
0
0
0
0
I
B
41
IV
B
77A
364
2068
2041
797
14.5
5
6(i)
0
518
Wrightia Tinctoria - Medicinal herbs and country
drug( By Notification No.II (1) / CTR / 30 (a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
33
0
515
Writing ink including ink tablets By Notification No. II
(1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated
23.3.07
17
0
Page 56
RATE RATE
OF
OF
TAX2 TAX3
VALUE ADDED TAX COMMODITY
COMMODITY
CODE
781
515
352
2066
814
2003
2067
752
737
310
737
518
DESCRIPTION_ OF_ GOODS
SCH PART
Writing instruments
Writing pencils By Notification No. II (1) / CTR / 30(a2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f 1.1.07
X- ray films
XLPE cables (Industrial cables).
Yanai vilakku (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Yarn of all types (other than those specified in the
Fourth Schedule),
Yeast of all kinds and forms (Industrial Input)
Zidovudine (Drugs used for the treatment of AIDS
patients) (Life saving drugs )
Zinc bucket (Goods manufactured by village
Blacksmith and Adisarakku items)
Zinc calots
Zink milk can (Goods manufactured by village
Blacksmith and Adisarakku items)
IV
I
I
B
C
B
81
RATE
OF
TAX1
0
17
0
51
66
14.5
5
14
5
ITEM NO SUB ITEM NO
I
B
3
a
5
I
B
67A
ao
5
IV
B
52
30 (1)
0
IV
B
37
34
0
I
C
9
IV
B
37
Zizphus Jujuba- Medicinal herbs and country drug (
By Notification No.II (1) / CTR / 30 (a-2) / 2007 G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Page 57
20
14.5
33
0
0
RATE RATE
OF
OF
TAX2 TAX3