VALUE ADDED TAX COMMODITY COMMODITY CODE 752 752 323 2067 302 518 DESCRIPTION_ OF_ GOODS

5 Fluroyacil.Inj (Life saving drugs ) Abinoside (Life saving drugs ) Abir Abrasive of all types (Industrial input) Absolute alcohol 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 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 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) 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 I I I IV IV I C C C B B B SCH PART IV IV I I I B B C B C ITEM NO SUB ITEM NO 52 52 22 67 1 23 17 4 a RATE OF TAX1 0 0 14.5 5 14.5 0 RATE RATE OF OF TAX2 TAX3

518

17

518

817 2045 2067 2001 518 2104

17 I I I B B B 45 67A 1 i b

5 5 5 5 0

104

(i)

518 303 303 303 737 752 2104 518 2068 2104 359 814 706 2043

19 2 2 2 37 52 104 11 I I I B B C 68 104 58 14 IV I B B 6 43 8 (i) 1 15 (i) & (ii)

0 14.5 14.5 14.5 0 0 5 0 5 5 14.5 5 0 0

Page 1

VALUE ADDED TAX COMMODITY COMMODITY CODE 701 DESCRIPTION_ OF_ GOODS 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. All other materials used in painting and varnishing All other non-soft boards Almond 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 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 SCH PART IV B ITEM NO SUB ITEM NO 1(i) RATE OF TAX1 0 RATE RATE OF OF TAX2 TAX3

788

IV

ii

702 332 304 304 304 304 304 2104 306 306 402

IV I I I I I I I I I II

B C C C C C C B C C

2 31 3 3 3 3 3 104 5 5 2 i i i i i (i) iii iii

0 14.5 14.5 14.5 14.5 14.5 14.5 5 14.5 14.5 58 38 14.5

401 2079 706 2045 304 749 701 2089 2045 351 354 326 518

II I IV I I IV IV I I I I I B B B C B B B B C C C

1 79 6 45 3 49 1(i) 89 45 50 53 25 14 ii i 2 II (1) iii xiii vii

58 5 0 5 14.5 0 0 5 5 14.5 14.5 14.5 0

14.5

522 750 703 2005 2122 2067

0 IV IV I I I B B B B B 50 3 5 122 67A 0 0 5 5 5

Page 2

VALUE ADDED TAX COMMODITY COMMODITY CODE DESCRIPTION_ OF_ GOODS Amateur radio equipments (Transmission apparatus other than apparatus for radio or T.V. broadcastings) (Information Technology products) 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 SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 5 0 5 14.5 34 0 0 RATE RATE OF OF TAX2 TAX3

2068 717 2119 306 737 518

I IV I I IV

B B B C B

68 17 119 5 37

6(f)

518 737 705 763 520

0 IV IV IV B B B 37 5 63 2 0 0 0 0

2130

130

520 755 791 301 425 704 305 327 2025 2025 326 705 318 2006 2006 829

0 IV IV I II IV I I I I I IV I I I B C C B B C B C B B B B C 55 17A 69 13 4 4 26 25 25 25 5 17 6 6 i a,c a,c (xiii) 0 0 14.5 20 0 14.5 14.5 5 5 14.5 0 14.5 5 5 5

ii

518

18

Page 3

VALUE ADDED TAX COMMODITY COMMODITY CODE 306 778 761 307 334 706 2067 DESCRIPTION_ OF_ GOODS Arms of all kinds Arrack Article such as baskets, (products of palm industry) 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 Attachment and parts of Trailor of Tractor of all kinds 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 Auto print time punching clocks Autoclave for waste treatment (Water pollution control equipments) 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 Aviation Gasoline Aviation Turbine Fuel including jet fuel Aviation Turbine Fuel sold to a Turbo-Prop Aircraft 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) I I C B SCH PART I IV IV I I IV I C B B C C B B ITEM NO SUB ITEM NO 5 78 61 6 33 6 67A d i RATE OF TAX1 14.5 0 0 14.5 14.5 0 5 RATE RATE OF OF TAX2 TAX3

702 737 718 752 308 2022 311 518 2149 2140 2140

IV IV IV IV I I I

B B B B C B C

2 37 18 52 7 22 10

3 3

0 0 0

5 a,d

0 14.5 5 14.5 0

I I I

B B B

149 140 140

iv iv

5 5 5

816 368 2104

16 67 104 (i)

5 14.5 5

768

IV

68

12

404 405 405 752 2104 2082 358 361 707 2131

II II II IV I I I I IV I B B B C C B B

4 5 5 52 104 82 57 60 7 131 14 (i) & (ii)

29 29 4 0 5 5 5 14.5 0 5

Page 4

VALUE ADDED TAX COMMODITY COMMODITY CODE 2104 708 804 737 309 2067 2028 2009 709 820 2010 2045 2011 2045 357 354 310 306 2012 321 737 788 746 2014 DESCRIPTION_ OF_ GOODS 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 Bangles other than those made of precious metals 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 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 I I I I I I I I B B C B C B B C SCH PART I IV B B ITEM NO SUB ITEM NO 104 8 4 IV I I I I IV B C B B B B 37 8 67A 28 9 9 20 I I I I I I I I I I IV IV IV I B B B B C C C C B C B B B B 10 45 11 45 56 53 9 5 12 20 37 1 46 14 e 39 (iii) RATE OF TAX1 5 0 5 0 14.5 5 5 5 0 5 5 5 5 5 14.5 14.5 14.5 14.5 5 14.5 0 0 0 5 RATE RATE OF OF TAX2 TAX3

iii iv

4 ii(13)

516

18

2013 2060 370 2015 370 2104 2016 358

13 60 9-A 15 9-A 104 16 57

ii

(i)

5 5 14.5 5 14.5 5 5 5

518 732

0 IV B 32 0

Page 5

VALUE ADDED TAX COMMODITY COMMODITY CODE 2006 357 518 750 311 311 791 2104 2017 2067 2067 309 518 2018 351 2094 2068 781 518 337 710 312 2011 321 752 354 809 745 351 323 2019 2125 350 321 518 338 Betel nut Bidets Big Galangal roots Medicinal herbs and country drug (By Notification G.O. Ms.No.5 dated 1.1.07) Bindi Binocular Microscopes Binoculars Bio fertilizers Bio filter ( Water pollution control equipments & Instrumentations) Biomass briquettes Bioxialy oriented polyester film and PVC film (Industrial Input) Bioxialy oriented polypropylene film (Industrial Input) 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 IV I I IV I I I I I B C C B B B B B C 50 10 10 17A 104 17 67A 67A 8 f g DESCRIPTION_ OF_ GOODS SCH PART I I B C ITEM NO SUB ITEM NO 6 56 RATE OF TAX1 5 14.5 0 0 14.5 14.5 0 5 5 5 5 14.5 0 I I I I IV B C B B B 18 50 94 68 81 5 14.5 5 5 0 0 I IV I I I IV I C B C B C B C 36 10 11 11 20 52 53 9 IV I I I I I I B C C B B C C 45 50 22 19 125 49 20 2 iv 14.5 0 14.5 0 14.5 0 14.5 5 0 14.5 14.5 5 5 14.5 14.5 0 I C 37 14.5 RATE RATE OF OF TAX2 TAX3

ii (i)

iv

15(b)

Page 6

VALUE ADDED TAX COMMODITY COMMODITY CODE 338 2020 518 2021 711 761 711 838 DESCRIPTION_ OF_ GOODS 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 SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 14.5 5 0 I IV IV IV B B B B 21 11 61 11 1 iii 0 0 0 0 5 RATE RATE OF OF TAX2 TAX3

I I

C B

37 20

840

712 2022 2022 2022 713 761 320 2023 798 313 314 101 101 101 101 101 712 788 761 2020 752 721 721

IV I I I IV IV I I IV I I I I I I I IV IV IV I IV IV IV

B B B B B B C B B C C A A A A A B B B B B B B

12 22 22 22 13 61 19 23 77A 12 13 1 1 1 1 1 12 1 61 25 52 21 21 ii(1) 7(i) b,d b,d a,d i

0 5 5 5 0 0 14.5 5 0 14.5 14.5 1 1 1 1 1 0 0 0 5 0 0 0

24

Page 7

VALUE ADDED TAX COMMODITY COMMODITY CODE 310 DESCRIPTION_ OF_ GOODS Button cells 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) SCH PART I C ITEM NO SUB ITEM NO 9 RATE OF TAX1 14.5 RATE RATE OF OF TAX2 TAX3

2067

67A

2104 313 788 309 518 2105 2024 714 789 2025 2068

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) 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 CDs -& its Parts and accessories - w.e.f. 12.7.11 I I I IV I I I

B C B C

104 12 1 8

(ii)

5 14.5 0 14.5 0

ii(2)

B B B B B B

105 24 14 14(a) 25 68 6

5 0 0 0 5 5

2067 310 103 715 360 360 2113 517 518

B C A B C C B

67A 9 3 15 59 59 113 20

5 14.5 1 0 14.5 14.5 5 0 0

788 2068 103 705 351 371

IV I I IV I I

B B A B C C

1 68 3 5 50 13-A

ii(3) 23 (a)

0 5 1 0 14.5 14.5

vi (e)

Page 8

VALUE ADDED TAX COMMODITY COMMODITY CODE 371 DESCRIPTION_ OF_ GOODS Cellular Telephone (Mobile Phone) & its Parts and accessories - w.e.f. 12.7.11 Cellulose lacquers, nitro -cellulose, lacquers , clear and pigments and nitro-cellulose ancillaries in liquid, semi solid or pasty forms (Industrial Input) 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 SCH PART I C ITEM NO SUB ITEM NO 13-A (a) RATE OF TAX1 14.5 RATE RATE OF OF TAX2 TAX3

2067 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

I I I I I I I I I I I I I I IV IV IV IV IV I I IV I IV IV II I II I I I I IV

B C C B C C C B B B C C C B B B B B B C B B B B B C B B B B B

67A 14 50 22 7 15 15 26 119 104 36 36 36 41 1 74 1 16 17 49 51 17A 1 77A 57 13 19 13 30 40 131 52 18

ad(ii)

5 14.5 14.5 5 14.5 14.5 14.5 5

iii b,d

(i) i i i

5 5 14.5 14.5 14.5 5 0 0

ii(4)

ii(5)

0 0 0 14.5 5

0 5

6(i) (iii) (vii)

0 0 20 14.5 20 5 5 5 5 0

Page 9

VALUE ADDED TAX COMMODITY COMMODITY CODE 718 317 2051 788 320 2051 415 415 415 318 318 318 321 752 518 DESCRIPTION_ OF_ GOODS 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 ) 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 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 Clinker. Clocks 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 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 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 I I I IV I I B B B B B B IV I B B I I B C IV I I I I B B B C C SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 0 14.5 5 ii(13) 0 14.5 5 (iii) (iii) (iii) 20 20 20 14.5 14.5 14.5 14.5 0 0 RATE RATE OF OF TAX2 TAX3

IV I I IV I I II II II I I I I IV

B C B B C B

18 16 51 1 19 51 13 13 13 17 17 17 20 52 27

C C C C B

16

737 2028 2028 321 323 518 2050 368 511

37 28 28 20 22 38 50 67 13

0 5 0 14.5 14.5 0 5 14.5 0

759 2122 518 2050 2029 2041 719 2104 2030

59 122 6 50 29 41 19 104 30 (i)

0 5 0 5 5 5 0 5 5

Page 10

VALUE ADDED TAX COMMODITY COMMODITY CODE 761 761 777 777 2051 DESCRIPTION_ OF_ GOODS 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) 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) SCH PART IV IV IV IV I B B B B B ITEM NO SUB ITEM NO 61 61 77 77 51 iv i RATE OF TAX1 0 0 0 0 5 RATE RATE OF OF TAX2 TAX3

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

5 IV B 61 8 IV I I I IV IV IV IV IV I I I I I IV I I I I I I I I I I I I I I B B C C B B B B B B B C B B B C C B B C B B B C B B B B B 61 30 3 28 61 61 61 61 41 31 25 18 68 32 81 35 50 140 33 56 34 34-A 34-A 20 67A 68 35 68 68 22(a) 22 (a) j 22(a) 15(a) i i i i i ii ii 0 0 0 5 14.5 14.5 0 0 0 0 0 5 5 14.5 5 5 0 14.5 14.5 5 5 14.5 5 5 5 14.5 5 5 5 5 5

b,c

ii iii,iv

Page 11

VALUE ADDED TAX COMMODITY COMMODITY CODE 315 2104 720 2104 320 2051 369 2129 367 752 2104 720 332 329 346 755 2132 103 DESCRIPTION_ OF_ GOODS 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 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 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. Counter scales parts and accessories and weights used therewith SCH PART I I IV I I I I I I IV I IV I I I IV I I C B B B C B C B C B B B C C C B B A ITEM NO SUB ITEM NO 14 104 20 104 19 51 68 129 66 52 104 20 31 28 45 55 132 3 ii(b) (ii) (ii) RATE OF TAX1 14.5 5 0 5 14.5 5 14.5 5 14.5 0 5 0 14.5 14.5 14.5 0 5 1 RATE RATE OF OF TAX2 TAX3

29 (i) & (ii)

2068

68

6(b)

718

IV

18

718 2094 2094 2052 321 2036 797 761 761 2037 2041

IV I I I I I IV IV IV I I

B B B B C B B B B B B

18 94 94 52 20 36 77A 61 61 37 41

0 5 5 5 14.5 5 0 0 0 5 5

6(i) iii iv

2041

41

369

68

ii(a)

14.5

Page 12

VALUE ADDED TAX COMMODITY COMMODITY CODE 2022 DESCRIPTION_ OF_ GOODS 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 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 Crutches (Aids for physically challenged persons) Cuddapah stone slabs Cultipacker (Agricultural implements not operated manually or not driven by animal -w.e.f. 1.4.12) 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 I I IV IV I I I IV I IV B C B B B B B B C B SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 5 RATE RATE OF OF TAX2 TAX3

22

c,d

2022

22

c,d

518 2032 322 755 701 2038 2041 2119 702 337 788

36 32 21 55 1(i) 38 41 119 2 36 1 3 ii ii(6) b I (1)

0 5 14.5 0 0 5 5 5 0 14.5 0

788

IV

ii(7)

521

2130

130

521

524 2131 2039 329 721 361 424 322 702 2040

ii I I I IV I II I IV I B B C B C C B B 131 39 28 21 60 13 21 2 40 3

0 5 5 14.5 0 14.5 20 14.5 0 5

(xii)

Page 13

VALUE ADDED TAX COMMODITY COMMODITY CODE 2040 2040 722 2040 2040 2104 752 752 752 369 518 752 752 761 807 DESCRIPTION_ OF_ GOODS 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 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) Detergents whether cakes, liquid or powder - (other than those specified else where in the schedule) Detonators Caps Dhoop IV IV IV B B B SCH PART I I IV I I I IV IV IV I B B B B B B B B B C ITEM NO SUB ITEM NO 40 40 22 40 40 104 52 52 52 68 12 52 52 61 6 3 27 i (iii) 20 21 1 ii(b) RATE OF TAX1 5 5 0 5 5 5 0 0 0 14.5 0 0 0 0 5 RATE RATE OF OF TAX2 TAX3

2068 2068 761 2041 346 329 304 2104 2068 302 365 705 766 762 777 2104 323 306 2043

I I IV I I I I I I I I IV IV IV IV I I I I

B B B B C C C B B C C B B B B B C C B

68 68 61 41 45 28 3 104 68 1 64 5 66 62 77 104 22 5 43

25 (a), 26 25 (b), 26 i

5 5 0 5 14.5 14.5

ii

14.5 5

7(b)

5 14.5 14.5 0 0 0 0

(iii)

5 14.5

iii

14.5 5

Page 14

VALUE ADDED TAX COMMODITY COMMODITY CODE 809 DESCRIPTION_ OF_ GOODS 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 Diesel locomotive and parts and accessories thereof Diffraction apparatus and mounding thereof Diffuse of all types for supply of air, in liquid waste treatment (Water pollution control equipments) 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. SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 5 RATE RATE OF OF TAX2 TAX3

809 752 103

9 IV I B A 52 3 13

5 0 1

817 2105 752 2025 345 324 311 2104 2104 701 518 351 2068 314 369 2045 701 731 2068

17 I IV I I I I I I IV B B B C C C B B B 105 52 25 44 23 10 104 104 1(i) (i) (i) I (11) 30 (4) d

5 5 0 5 14.5 14.5 14.5 5 5 0 0

I I I I I IV IV I

C B C C B B B B

50 68 13 68 45 1(i) 31 68

v 16 ii(b) v I (17)

14.5 5 14.5 14.5 5 0 0

5(a)

788

IV

ii(8)

788 329 791 358 781

IV I IV I IV

B C B C B

1 28 17A 57 81

ii(13)

0 14.5

ii

0 5 0

Page 15

VALUE ADDED TAX COMMODITY COMMODITY CODE 2104 2093 814 737 737 737 2042 737 DESCRIPTION_ OF_ GOODS 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) 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 I IV IV I IV I I I I I I I I I I IV I I I I IV I I C B B C B B B B B C B B C B C B B C C C B B B SCH PART I I B B ITEM NO SUB ITEM NO 104 93 14 IV IV IV I IV B B B B B 37 37 37 42 37 9 6 7 8 (i) RATE OF TAX1 5 5 5 0 0 0 5 0 RATE RATE OF OF TAX2 TAX3

811

11

325 737 737 351 788 2032 2106 2041 2041 329 2044 2119 310 2119 351 754 2010 326 326 326 761 2010 2119

24 37 37 50 1 32 106 41 41 28 44 119 9 119 50 54 10 25 25 25 61 10 119 i 10 36 v ii(9)

14.5 0 0 14.5 0 5 5 5 5 14.5 5 5 14.5 5 14.5 0 5 14.5 14.5 5 0 5 5

iii

Page 16

VALUE ADDED TAX COMMODITY COMMODITY CODE 2104 2100 314 327 327 781 371 2119 723 2022 314 321 515 DESCRIPTION_ OF_ GOODS Dry Scrubber ( Water pollution control equipments & Instrumentations) Ductile pipes Dumpers Duplicating machines Duplicators Dusters DVDs -& its Parts and accessories - w.e.f. 12.7.11 Earth scrap all grades and qualities Earthern pot and pottery items Earthern tiles and refractory monolithic (other than those specified in the Fourth Schedule) incl.crog 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) SCH PART I I I I I IV I I IV I I I B B C C C B C B B B C C ITEM NO SUB ITEM NO 104 100 13 26 26 81 13-A 119 23 22 13 20 17 a,d (e) (i) RATE OF TAX1 5 5 14.5 14.5 14.5 0 14.5 5 0 5 14.5 14.5 0 RATE RATE OF OF TAX2 TAX3

515

17

518 711 752 754 724 306 329 329 329 329 329 328 330 329 2068 2068 329 725 702 2104

5 IV IV IV IV I I I I I I I I I I I I IV IV I B B B B C C C C C C C C C B B C B B B 11 52 54 24 5 28 28 28 28 28 27 29 28 68 68 28 25 2 104 1 (ii) 29 10 30 (6)

0 0 0 0 0 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 5 5 14.5 0 0 5

iii

Page 17

VALUE ADDED TAX COMMODITY COMMODITY CODE 2068 2152 2046 824 331 2068 368 2068 2068 2034 331 2068 2104 347 2133 797 103 351 351 805 726 318 2067 2025 515 752 752 2104 518 DESCRIPTION_ OF_ GOODS 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 Electronic integrated circuits and Micro-assemblies 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 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) 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 Ethambutol.Tab Etoposide.Inj (Life saving drugs ) Evaportor (Water pollution control equipments) 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 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 I C IV IV I B B B SCH PART I I I B B B ITEM NO SUB ITEM NO 68 46 46-A 25 I I I I I I I I I I I IV I I I C B C B B B C B B C B B A C C 30 68 67 68 68 34 30 68 104 46 133 77A 3 50 50 5 IV I I I B C B B 26 17 67A 25 17 52 52 104 9 11 22 I k a,c vii i 6(v) 1(b),24 (iii) 11,24 22(b) 17 12 RATE OF TAX1 5 5 5 5 14.5 5 14.5 5 5 5 14.5 5 5 14.5 5 0 1 14.5 14.5 5 0 14.5 5 5 0 0 0 5 0 RATE RATE OF OF TAX2 TAX3

836 314

5 13

5 14.5

Page 18

VALUE ADDED TAX COMMODITY COMMODITY CODE 2047 346 306 318 2089 321 321 2094 2104 798 321 351 332 761 313 2020 333 2048 DESCRIPTION_ OF_ GOODS 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 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 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 I I I I I I I I I I C C B B B B B B C C SCH PART I I I I I I I I I IV I I I IV I I I I B C C C B C C B B B C C C B C B C B ITEM NO SUB ITEM NO 47 45 5 17 89 20 20 94 104 77A 20 50 31 61 12 20 32 48 iv RATE OF TAX1 5 14.5 14.5 14.5 5 14.5 14.5 5 5 0 14.5 14.5 14.5 0 14.5 5 14.5 0 RATE RATE OF OF TAX2 TAX3

(iii) 7(iv) vi i

520

502 334 2067 2049 326 831 352 318 2104 2104 2104 2104 2028 2028 335 335

2 I I I I C B B C 33 67A 49 25 iii 51 17 104 104 104 104 28 28 34 34 (iii) (i) (iii) (i) l

0 14.5 5 5 14.5 5 14.5 14.5 5 5 5 5 5 5 14.5 14.5

Page 19

VALUE ADDED TAX COMMODITY COMMODITY CODE 336 727 754 728 728 728 728 352 762 2082 2067 351 337 354 329 760 760 760 760 760 760 760 760 338 357 2022 2050 729 2051 730 Fire works Firewood, excluding casurina and eucalyptus timber 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) Flour, brokens and bran of milo (Product of millets) Flour, brokens and bran of ragi (Product of millets) Flour, brokens and bran of samai (Product of millets) Flour, brokens and bran of thinai (Product of millets) Flour, brokens and bran of cholam (Product of millets) Flour, brokens and bran of varagu (Product of millets) Flour,brokens and bran of cumbu (Product of millets) 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 DESCRIPTION_ OF_ GOODS SCH PART I IV IV IV IV IV IV I IV I I I i I I IV IV IV IV IV IV IV IV I I I I IV I IV C B B B B B B C B B B C C C C B B B B B B B B C C B B B B B ITEM NO SUB ITEM NO 35 27 54 28 28 28 28 51 62 82 67A 50 36 53 28 60 60 60 60 60 60 60 60 37 56 22 50 29 51 30 a,d m vii ii RATE OF TAX1 14.5 0 0 0 0 0 0 14.5 0 5 5 14.5 14.5 14.5 14.5 0 0 0 0 0 0 0 0 14.5 14.5 5 5 0 5 0 RATE RATE OF OF TAX2 TAX3

403 322 346 351 732 733

II I I I IV IV C C C B B

3 21 45 50 32 33

58 14.5 14.5 14.5 0 0

iv

Page 20

VALUE ADDED TAX COMMODITY COMMODITY CODE 731 732 733 2052 768 2053 507 320 320 2107 DESCRIPTION_ OF_ GOODS 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 I I I C C B SCH PART IV IV IV I IV I B B B B B B ITEM NO SUB ITEM NO 31 32 33 52 68 53 7 19 19 107 RATE OF TAX1 0 0 0 5 0 5 0 14.5 14.5 5 RATE RATE OF OF TAX2 TAX3

2107

107

2107

107

2107 329 523 791 2067 338 306 518 717 734 2104 369 2104 339 339 2067 797 735

I I

B C

107 28 i

5 14.5 0 ii n iii 0 5 14.5 14.5 0

IV I I I

B B C C

17A 67A 37 5

IV IV I I I I I I IV IV

B B B C B C C B B B

17 34 104 68 104 38 38 67A 77A 35 p 6(iii) (i) i (i)

0 0 5 14.5 5 14.5 14.5 5 0 0

Page 21

VALUE ADDED TAX COMMODITY COMMODITY CODE 306 2067 836 340 340 833 781 791 737 DESCRIPTION_ OF_ GOODS 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 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 Geometry boxes Germicides and combinations thereof Ghamellas or Santhu Chatti (Goods manufactured by village Blacksmith and Adisarakku items) 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 Granite blocks (rough or raw) Granulated slag (slag sand) from manufacturing of iron or steel (Industrial Input) I I I IV IV IV I IV I I B C A B B B C B C B IV IV IV B B B SCH PART I I I I C B C C ITEM NO SUB ITEM NO 5 67A 5 39 39 v 81 17A 37 iii o RATE OF TAX1 14.5 5 5 14.5 14.5 5 0 0 0 RATE RATE OF OF TAX2 TAX3

ii 11

341 734 2076 342 2054 2055 2067 342 337 351 711 518 2056 303 102 736 737 738 351 768 337 2067

I IV I I I I I I I I IV

C B B C B B B C C C B

40 34 76 41 54 55 67A 41 36 50 11 26 56 2 2 36 37 38 50 68 36 67A vi 1 iii(a) r i vi q

5 0 5 14.5 5 5 5 14.5 14.5 14.5 0 0 5 14.5 1 0 0 0 14.5 0 14.5 5

Page 22

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 DESCRIPTION_ OF_ GOODS 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 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, 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 3 ii iii SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 0 5 0 0 0 0 14.5 14.5 ii ii(10) 0 0 14.5 0 14.5 s 5 14.5 14.5 14.5 5 20 0 0 5 14.5 14.5 14.5 14.5 14.5 0 14.5 5 RATE RATE OF OF TAX2 TAX3

15 I IV IV IV IV I I IV IV I IV I I I I I I II B B B B B C C B B C B C B C C C B 47 5 32 7 32 18 28 61 1 2 39 2 67A 2 2 5 94 13

iii (ii)

ii

902 2058 2058 839 701 742 740 2042 717 741

IV I I

B B B

41-A 58 58 4 iii iii iii I (7)

0 5 5 5 0 0 0 5 0 0

IV IV IV I IV IV

B B B B B B

1(i) 42 40 42 17 41

Page 23

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 DESCRIPTION_ OF_ GOODS SCH PART B B B B B B B B B B B B B B C B B B B B B B C B ITEM NO SUB ITEM NO 17 57 57 133 57 57 43 41-B 41-C 57 57 41 17 44 53 84 5 94 94 94 104 68 6 2 (i) 2 1 ii iii RATE OF TAX1 0 5 5 0 5 5 0 0 0 5 5 0 0 0 14.5 5 0 5 5 5 5 5 14.5 0 RATE RATE OF OF TAX2 TAX3

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 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) 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) Hoes(Agricultural implements manually operated ) 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 I I I I IV

i iii

iii iii

518

29

2059 518 791 2094 2094 2094 407 2066 2104 701 347 2022 418 2060 416

59

5 0

IV I I I II I I IV I I II I II

B B B B

17A 94 94 94 7

ii

0 5 5 5 21.43 5

B B B C B B

66 104 1(i) 46 22 13 60 13 b,d (vi) i (iv) (iii) I (15)

5 0 14.5 5 20 5 20

Page 24

VALUE ADDED TAX COMMODITY COMMODITY CODE 416 313 737 737 2100 2061 329 745 2062 746 2063 2063 DESCRIPTION_ OF_ GOODS 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) 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 I B SCH PART II I IV IV I I I IV I IV I I ITEM NO SUB ITEM NO 13 12 37 37 100 61 28 45 62 46 63 63 i (iv) 40 40 RATE OF TAX1 20 14.5 0 0 5 5 14.5 0 5 0 5 5 RATE RATE OF OF TAX2 TAX3

C B B B B C B B B B B

518 2064 2064 2064 367 320 320 343 2065 320 836 338 306 2007 2104 747 747 773 748 773 518 752 351 2067

34 64 iv iv I I I I I I I I I I IV IV IV IV IV C C C C B C C C B B B B B B B 66 19 19 42 65 19 5 37 5 7 104 47 47 73 48 73 -

0 5 0 0 14.5 14.5 14.5 14.5 5 14.5 5 14.5 14.5 5 5 0 0 0 0 0 0

iii b (ii)

IV I I

B C B

52 50 67

30 (8) vi

0 14.5 5

Page 25

VALUE ADDED TAX COMMODITY COMMODITY CODE 369 2067 2068 752 2027 2027 791 344 2051 739 344 368 512 2067 354 2069 903 2070 808 345 702 2104 371 371 DESCRIPTION_ OF_ GOODS 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 ) Insect repellent coils, mats, liquids and creams and 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 Insulin of all Types By Notification G.O.Ms.No.47 dated 27.3.2012 - w.e.f. 01.04.2012) Intangible goods like copyright 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 Internal combustion engine, their spare parts Intra-ocular lenses (Aids for physically challenged persons) Ion Analyser ( Instrumentation) i-phone - & its Parts and accessories w.e.f. 12.7.11 i-pod & its Parts and accessories - w.e.f. 12.7.11 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 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) IV I IV IV IV IV B B B B B B I IV I I I C B B C C SCH PART I I I IV I I IV I I IV I I C B B B B B B C B B C C ITEM NO SUB ITEM NO 68 67A 68 52 27 27 17A 43 51 39 43 67 14 I I I IV I B C B B B 67A 53 69 48-A 70 7 44 2 104 13-A 13-A 4 (ii) (b) 5 5 14.5 0 5 14.5 14.5 u 10 iii iv ii i t RATE OF TAX1 14.5 5 5 0 5 5 0 14.5 5 0 14.5 14.5 0 5 14.5 5 RATE RATE OF OF TAX2 TAX3

518

16

737 2041 737 737 737 737

37 41 37 37 37 37

30

0 5

29 31 35 35

0 0 0 0

Page 26

VALUE ADDED TAX COMMODITY COMMODITY CODE 737 737 737 701 782 741 421 2071 783 783 2107 2066 2007 2025 DESCRIPTION_ OF_ GOODS 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) 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 ) 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) IV I I I B B B B SCH PART IV IV IV IV IV IV II I IV IV I I I I B B B B B B B B B B B B B ITEM NO SUB ITEM NO 37 37 37 1(i) 48-B 41 13 71 48-C 48-C 107 66 7 25 31 38 28 II (4) RATE OF TAX1 0 0 0 0 0 0 20 5 0 0 5 5 5 5 RATE RATE OF OF TAX2 TAX3

(ix)

a d

811

11

711 2041 2094 2133 518 750 701

11 41 94 133

0 5 5 0 0

IV IV

B B

50 1(i) II (2)

0 0

768

IV

68

518

814

14

814

14

755 737

IV IV

B B

55 37

b 17

0 0

Page 27

VALUE ADDED TAX COMMODITY COMMODITY CODE 737 737 746 409 501 2072 746 749 2041 2073 737 2074 839 701 737 DESCRIPTION_ OF_ GOODS 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 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 Knives (Agricultural implements manually operated ) Kokki Bolt (Goods manufactured by village Blacksmith and Adisarakku items) 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 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 ) Kudams made of iron and steel, plastic or other materials (except precious materials) Kulfi sold with brand name SCH PART IV IV IV II B B B ITEM NO SUB ITEM NO 37 37 46 9 1 I IV IV I I IV I B B B B B B B 72 46 49 41 73 37 74 4 IV IV B B 1(i) 37 i I (4) 14 36 12 13 RATE OF TAX1 0 0 0 25 0 5 0 0 5 5 0 5 5 0 0 RATE RATE OF OF TAX2 TAX3

768

IV

68

11

737 737 737 737 701 337 761 814 701 2023 320

IV IV IV IV IV I IV

B B B B B C B

37 37 37 37 1(i) 36 61 14

17 16 15 19 I (9) iv i

0 0 0 0 0 14.5 0 5

IV I I

B B C

1(i) 23 19

I (8)

0 5 14.5

Page 28

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 DESCRIPTION_ OF_ GOODS 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 SCH PART IV IV B B ITEM NO SUB ITEM NO 37 50 14 IV IV IV IV I I I IV I I I IV I I I I I I I B B B B B B B B C C C B C B B B C B C 37 37 37 37 25 47 75 77A 24 53 45 52 2 119 119 76 13-A 94 13-A (d) 30 (2) 6(iv) 39 20 41 41 b,c 18 RATE OF TAX1 0 0 5 0 0 0 0 5 5 5 0 14.5 14.5 14.5 0 14.5 5 5 5 14.5 5 14.5 RATE RATE OF OF TAX2 TAX3

ii (d)

768 2076 2129 701 701 751 752 347 408 2044 2077 361 2078

IV I I IV IV IV IV I II I I I I

B B B B B B B C B B C B

68 76 129 1(i) 1(i) 51 52 46 8 44 77 60 78

7 iii II (5) I (14)

0 5 5 0 0 0 0 14.5 25 5 5 14.5 5

Page 29

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 DESCRIPTION_ OF_ GOODS 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 SCH PART I I I I I I I I IV I I IV I I I I B B B C B B B C B C C B C B B C ITEM NO SUB ITEM NO 93 93 79 20 41 68 67A 2 54 59 63 21 47 25 68 10 a,c 5(b) 21 v RATE OF TAX1 5 5 5 14.5 5 5 5 14.5 0 14.5 14.5 0 14.5 5 5 14.5 0 I I I IV I I I I I I I I I B B C B C C C C C C C C B 149 80 20 1(i) 56 36 36 36 36 36 36 44 68 v(a) I (12) 5 5 14.5 0 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 5 RATE RATE OF OF TAX2 TAX3

v(b)

6(e)

753 802 329 2102 768 2097

IV

53 2

0 5 14.5 5 4 0 5

I I IV I

C B B B

28 102 68 97

Page 30

VALUE ADDED TAX COMMODITY COMMODITY CODE DESCRIPTION_ OF_ GOODS 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 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 Medicated ointments produced under drugs licence 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 SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 5 RATE RATE OF OF TAX2 TAX3

827

iii

514 737 761 369 754 2104 368 329 304 2131 2081 2081 321 2044

16 IV IV I IV I I I I I I I I I B B C B B C C C B B B C B 37 61 68 54 104 67 28 3 131 81 81 20 44 ii (i) 39 i ii(b)

0 0 0 14.5 0 5 14.5 14.5 14.5 5 5 5 14.5 5

518 2104 2089 2089 2071 2071 2071 369 752 752 302 369 755 2104 791 2068 311 2082 2082 2082 776 2093 518

2 I I I I I I I IV IV I I IV I IV I I I I I IV I B B B B B B C B B C C B B B B C B B B B B 104 89 89 71 71 71 68 52 52 1 68 55 104 17A 68 10 82 82 82 76 93 37 (ii) ii ii

0 5 5 5 5 5 5 14.5 0 0 14.5 14.5 0 5 0 5 14.5 5 5 5 0 5 0

ii(b) 25 26 ii(b) (i) ii 2(a)

Page 31

VALUE ADDED TAX COMMODITY COMMODITY CODE 349 2104 752 2083 329 DESCRIPTION_ OF_ GOODS 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 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 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 SCH PART I I IV I I C B B B C ITEM NO SUB ITEM NO 48 104 52 83 28 RATE OF TAX1 14.5 5 0 5 14.5 RATE RATE OF OF TAX2 TAX3

(iii) 18

768

IV

68

361 321 410 2026 311 737

I I II I I IV

C C B C B

60 20 10 26 10 37 21

14.5 14.5 30 5 14.5 0

768

IV

68

821 350

21 I C 49

5 14.5

518

21

830 337 337 2027 2027 768 350 350 350 350 350

ii I I I I IV I I I I I C C B B B C C C C C 36 36 27 27 68 49 49 49 49 49

5 14.5 14.5 5 5 0 14.5 14.5 14.5 14.5 14.5

iv iv 6

822

22

Page 32

VALUE ADDED TAX COMMODITY COMMODITY CODE 350 350 2104 350 815 2084 2025 365 837 DESCRIPTION_ OF_ GOODS 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 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 SCH PART I I I I C C B C ITEM NO SUB ITEM NO 49 49 104 49 15 I I I B B C 84 25 64 6 d (i) RATE OF TAX1 14.5 14.5 5 14.5 5 5 5 14.5 5 RATE RATE OF OF TAX2 TAX3

837

518

31

518

788 2068 726 2133 520 321 2020 758 2104 2085 2067 2086 2045 797 756 782 351

IV I IV I

B B B B

1 68 26 133

ii(11) 2(b)

0 5 0 5 0

I I IV I I I I I IV IV IV I

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)

14.5 5 0 5 5 5 5 5 0 0 0 14.5

Page 33

VALUE ADDED TAX COMMODITY COMMODITY CODE 103 755 778 518 DESCRIPTION_ OF_ GOODS 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 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 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 Non-alcoholic beverages sold without a brand name 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 IV IV I IV I I IV I I I I I I I I I IV B B C B B B B A B C B C B B B B B SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 1 0 0 0 RATE RATE OF OF TAX2 TAX3

I IV IV

A B B

3 55 78

518

518

28

737 752 302 752 2087 2096 752 102 2104 340 2090 351 2088 2089 2122 2122 757 828 2020 2045 2091 351 2153

37 52 1 52 87 96 52 2 104 39 90 50 88 89 122 122 57 iv

22 30 (7)

0 0 14.5

30 (5)

0 5 5 0 1

(ii)

vi

5 14.5 5 14.5 5

5 5 5 0 5 5 5 0

I I I I I

B B B C B

20 45 91 50 145

vii

iii (ii)

14.5 5

766 2032

IV I

B B

66 32

0 5

Page 34

VALUE ADDED TAX COMMODITY COMMODITY CODE 2041 2092 2104 2122 2122 2122 737 311 2068 DESCRIPTION_ OF_ GOODS Oil seeds - (Declared goods) Oil seeds other than those specified in Section 14 of Central Sales Tax Act ,1956 (Central Act 74 of 1956) Oil skimmer (Water pollution control equipments) 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 Orthotics (Aids for physically challenged persons) 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 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 I I I I I I I I I I C C B B B B B B C C SCH PART I I I I I I IV I I B B B B B B B C B ITEM NO SUB ITEM NO 41 92 104 122 122 122 37 10 68 20 32 (i) RATE OF TAX1 5 5 5 5 5 5 0 14.5 5 RATE RATE OF OF TAX2 TAX3

2068 2066 311 2045 2093 707 702 518 754 337 365 825 312 311 2094 2068 2068 2068 2068 2125 329 318

I I I I I IV IV

B B C B B B B

68 66 10 45 93 7 2

19

5 5 14.5 5 5 0 0 0

viii

IV I I

B C C

54 36 64 i 11 10 94 68 68 68 68 125 28 17 5 (i) 5 (ii) 5 (iii) 6(h)

0 14.5 14.5 5 14.5 14.5 5 5 5 5 5 5 14.5 14.5

Page 35

VALUE ADDED TAX COMMODITY COMMODITY CODE 777 2104 DESCRIPTION_ OF_ GOODS 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) 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) 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 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) Paper board Paper cones and paper tubes (Industrial Input) Paper envelopes (whether printed or not) (By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08) 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 I I I I I I I IV C C C B B C B B IV I I I IV IV IV IV B B B B B B B B SCH PART IV I B B ITEM NO SUB ITEM NO 77 104 (i) RATE OF TAX1 0 5 RATE RATE OF OF TAX2 TAX3

504 755 2094 2094 2104 719 788 761 788

4 55 94 94 104 19 1 61 1

0 0 5 5 5 0 0 0 0

(i)

ii(12) iv ii(13)

518

25

351 351 351 2032 2032 351 2095 761 525 761 789 761 414 758 2082 759 2096 2067 759 2096 836 704

50 50 50 32 32 50 95 61 iii

vii vii vi

5 14.5 14.5 5 5 14.5 5 0 0

IV IV IV II IV I IV I I IV I IV

B B B B B B B B B B B

61 14(a) 61 13 58 82 59 96 67A 59 96 5 4

(ii)

0 0 0 20 0 5 0 5 5 0 5

aa

5 0

Page 36

VALUE ADDED TAX COMMODITY COMMODITY CODE 2097 DESCRIPTION_ OF_ GOODS Paraffin wax of all grade standards other than food grade standard 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 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 SCH PART I B ITEM NO SUB ITEM NO 97 RATE OF TAX1 5 RATE RATE OF OF TAX2 TAX3

768 762 762 357 743 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

IV IV IV I IV I I I I I I I I I I I I I I I I I I I I IV I I I IV I

B B B C B B C C B C C C C C C C C C C C C C C C C B B C B B C

68 62 62 56 43 104 53 24 68 13 3 17 27 12 12 12 3 3 3 23 26 32 49 62 67 42 67A 44 107 31 8 ab iv iv iv iv 6(i) (iii)

0 0 0 14.5 0 5 14.5 14.5 5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 0 5 14.5 5 0 14.5 0

Page 37

VALUE ADDED TAX COMMODITY COMMODITY CODE 2070 737 814 DESCRIPTION_ OF_ GOODS 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 Pavement blocks excluding cement jolleys, doors, window frames made of RCC and Rcc pipes Pearls (whether they are sold loose or as forming part of any article or jewellery in which they are set) 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 SCH PART I IV B B ITEM NO SUB ITEM NO 70 37 14 32 RATE OF TAX1 5 0 5 RATE RATE OF OF TAX2 TAX3

316

15

14.5

103

767

IV

67

2052

52

767

IV

67

2052 506 781 781 752 521

52 6 81 81 52

5 0 0 0 0 0

521

2098 321 711 2068 2104 791 406 2099 2104 2067 352 352 327 352 352

I I IV I I IV II I I I I I I I I

B C B B B B B B B C C C C C

98 20 11 68 104 17A 6 99 104 67A 51 51 26 51 51 28 (iii) ii

5 14.5 0 5 5 0 27 5 5 5 14.5 14.5 14.5 14.5 14.5

(ii) ac

Page 38

VALUE ADDED TAX COMMODITY COMMODITY CODE 352 352 352 352 518 DESCRIPTION_ OF_ GOODS Photographic cameras Photographic enlargers Photographic films Photographis lenses 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 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 SCH PART I I I I C C C C ITEM NO SUB ITEM NO 51 51 51 51 3 RATE OF TAX1 14.5 14.5 14.5 14.5 0 RATE RATE OF OF TAX2 TAX3

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

B B B B C B

1(i) 51 2 67A 77A 13 14 18 -

I (10)

0 5 5

ad(i) 8

5 0 14.5 5 0 5 0

13

100

5 0

I I I I I IV I IV IV I I I I

C C B B C B B B B C B B C

25 5 104 101 63 17A 25 32 17A 52 94 45 50

i (iii)

14.5 14.5 5 5 14.5

ii a,c ii

0 5 0 0 14.5 5 5 14.5

ix iii

Page 39

VALUE ADDED TAX COMMODITY COMMODITY CODE DESCRIPTION_ OF_ GOODS 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 Plough (Agricultural implements not operated manually or not driven by animal -w.e.f. 1.4.12) 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 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 I I I I I C C C B B B B B B SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 RATE RATE OF OF TAX2 TAX3

813

13

2102 832 2102 2103 2102 524 2039 369 102 788

102 iv

5 5 5 5 5 0 5 ii(a) 14.5 1 ii(13) 0

I I I

B B B

102 103 102 ii

I I i IV

B C A B

39 68 2 1

518 354 321 337 2104 2104 2025 2071 2094 2094 518 737 2051 317 2133 757 733 754 705 355 2140

13 53 20 36 104 104 25 71 94 94 b,c iii(b) (i)

0 14.5 14.5 14.5 5 5 5 5 5 5 0

IV I I I IV IV IV IV I I

B B C B B B B B C B

37 51 16 133 57 33 54 5 54 140

39

0 5 14.5 0 0 0 0 0 14.5 5

iii,iv

Page 40

VALUE ADDED TAX COMMODITY COMMODITY CODE 788 758 754 728 103 420 798 2068 2004 2104 2104 321 2067 2068 2105 2106 DESCRIPTION_ OF_ GOODS 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 Pressure filter (Water pollution control equipments) Pressure gauges (Air Pollution Control Equipments) Prickly heat powder Primers of all kinds (Industrial Input) Printed circuits (Information Technology products) 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) 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 Prosthetics (Aids for physically challenged persons) Puffed rice Pulichakeerai rope Pulp of wood Pulp of Bagasse Pulp of bamboo SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 0 0 0 0 1 (viii) 7(i) 4 20 0 5 5 (i) (iii) ad(iv) 13 5 5 14.5 5 5 5 5 RATE RATE OF OF TAX2 TAX3

IV IV IV IV I II IV I I I I I I I I I

B B B B A

1 58 54 28 3 13 77A 68 4 104 104 20 67A 68 105 106

ii(14)

B B B B B C B B B B

2067

67A

ae

2107 2108 2108 2107 2108 2093 760 362 761 318 702 762 761 2109 2109 2109

I I I I I I IV I IV I IV IV IV I I I

B B B B B B B C B C B B B B B B

107 108 108 107 108 93 60 61 61 17 2 62 61 109 109 109 3 iii I

5 5 5 5 5 5 0 14.5 0 14.5 0 0 0 5 5 5

Page 41

VALUE ADDED TAX COMMODITY COMMODITY CODE 2109 DESCRIPTION_ OF_ GOODS 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 Racker arms (Water pollution control equipments) 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 SCH PART I B ITEM NO SUB ITEM NO 109 RATE OF TAX1 5 RATE RATE OF OF TAX2 TAX3

768

IV

68

2110 2026 2098 2067 2100 2067 752 2025 2067 518 2013 2111 2104 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 I I I I IV I I

B B B B B B B B

110 26 67A 100 67A 52 25 67A z y 12 b,c w

5 5 5 5 5 5 0 5 5 0

I I I I I I I I I I I I IV I I I I IV I I IV I I I I IV I I

B B B B B B B C B B B C B B B B B B B B B C C C B B B B

13 111 104 104 71 68 68 63 112 112 112 20 37 149 113 41 119 73 114 114 63 58 58 5 45 11 116 115 37 (i) (i) 7(a) 7

5 5 5 5 5 5 5 14.5 5 5 5 14.5 0 5 5 5 5 0 5 5 0 14.5 14.5 14.5 5 0 5 5

iii x

Page 42

VALUE ADDED TAX COMMODITY COMMODITY CODE 749 2068 302 2118 2118 2025 367 2145 2022 2025 2022 304 304 304 332 2117 2070 327 303 351 2067 752 825 2104 306 329 762 719 788 752 306 2118 2118 2020 791 319 327 304 701 DESCRIPTION_ OF_ GOODS 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 Refrigerating applicanes and equipments of all kinds 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 Resins, wood resin and ester gums (Industrial Input) 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 ) SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 0 5 14.5 5 5 5 14.5 5 5 5 5 14.5 14.5 14.5 14.5 5 5 14.5 14.5 14.5 5 0 5 (i) i 5 14.5 14.5 0 0 ii(15) 9 i 0 0 14.5 5 5 5 0 14.5 ii I (5) 14.5 14.5 0 RATE RATE OF OF TAX2 TAX3

IV I I I I I I I I I I I I I I I I I I I I IV

B B C B B B C B B B B C C C C B B C C C B B

49 68 1 118 118 25 66 145 22 25 22 3 3 3 31 117 70 26 2 50 67A 52 i

1 5d

e (i) a,d e a,d ii ii ii

vi af 30 (10)

I I I IV IV IV IV I I I I IV I I I IV

B C C B B B B C B B B B C C C B

104 5 28 62 19 1 52 5 118 118 25 17A 18 26 3 1(i)

ii

Page 43

VALUE ADDED TAX COMMODITY COMMODITY CODE 2104 788 329 DESCRIPTION_ OF_ GOODS Rotary screen / comminutor (Stainless / detritor) (Water pollution control equipments) Rotavator (Agricultural implements not operated manually or not driven by animal -w.e.f. 1.4.12) Roti maker (Electrical domestic and commercial appliances) 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 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) Rubies (whether they are sold loose or as forming part of any article or jewellery in which they are set) Rupee note, when sold to the Reserve Bank of India 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 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 Sanitary equipments and fittings of every description 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) I IV I I I I B B B C C C I IV IV IV I IV IV I I I B B B B A B B C C B SCH PART I IV I B B C ITEM NO SUB ITEM NO 104 1 28 (i) ii(16) RATE OF TAX1 5 0 14.5 RATE RATE OF OF TAX2 TAX3

825 2119 764 836 764 784 103 757 712 360 836 359 2120 518

i 119 64 5 64 64A 3 57 12 59 5 58 120 32 -

5 5 0 5 0 0 1 0 0 14.5 5 14.5 5 0

2121 769 2104 356 357 358

121 69 104 55 56 57 (iii)

5 0 5 14.5 14.5 5

358 732 103

I IV I

C B A

57 32 3

5 0 1

Page 44

VALUE ADDED TAX COMMODITY COMMODITY CODE 518 DESCRIPTION_ OF_ GOODS SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 0 RATE RATE OF OF TAX2 TAX3

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

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)

A B

3 70

1 0 0

C B B C

19 51 6 13 20 18 (ix)

5 5 5 20 14.5 5

4 B C B B B B B B B B B 58 13 67A 122 122 122 122 122 20 6 6 3 B B C B C A 71 6 2 72 50 3

ii iii ag

5 5 14.5 5 5 5 5 5 5 5 0 0 0 0 5 14.5 0 14.5 1

Page 45

VALUE ADDED TAX COMMODITY COMMODITY CODE 518 721 752 2123 2003 337 781 329 329 359 359 359 359 2067 2075 2124 819 2131 718 2052 2052 718 2125 2094 701 355 701 785 2068 2068 2067 2126 773 102 DESCRIPTION_ OF_ GOODS 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 Sickles (Agricultural implements manually operated ) Siddha Medicine (By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08) Signal analysers (Information Technology products) 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. SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 0 IV IV I I I IV I I I I I I I I I B B B B C B C C C C C C B B B 21 52 123 3 36 81 28 28 58 58 58 58 67A 75 124 19 I IV I I IV I I IV I IV IV I I I I IV I B B B B B B B B C B B B B B B B A 131 18 52 52 18 125 94 1(i) 54 1(i) 72 A 68 68 67A 126 73 2 23 ( c) 18 ai I (3) I (6) ah b ii 30 (9) 0 0 5 5 14.5 0 14.5 14.5 14.5 14.5 14.5 14.5 5 5 5 5 5 0 5 5 0 5 5 0 14.5 0 0 5 5 5 5 0 1 RATE RATE OF OF TAX2 TAX3

Page 46

VALUE ADDED TAX COMMODITY COMMODITY CODE 702 750 357 518 2082 2119 774 774 701 2104 417 417 321 422 2011 518 DESCRIPTION_ OF_ GOODS 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 Skimmed milk powder,( Tinned, bottled or packed) 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 Snuff of tobacco and preparations containing snuff Sodium bi-chromate 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 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 Solar cells of all kinds parts and accessories thereof 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 I IV I I I C B B C B SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 0 0 14.5 0 I I IV IV IV I II II I II I B B B B B B B 82 119 74 74 1(i) 104 13 13 20 13 11 24 I (16) (iii) (v) (v) (x) 5 5 0 0 0 5 20 20 14.5 20 5 0 RATE RATE OF OF TAX2 TAX3

IV IV I

B B C

2 50 56

518

22

518

310 726 2046 321 2128 518 318 701 2129 2104 2068 2130

9 26 46-A 20 128

14.5 0 5 14.5 5 0

I IV I I I I

C B B B B B

17 1(i) 129 104 68 130 (ii) 23 (b) I (2)

14.5 0 5 5 5 5

Page 47

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 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 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 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 SCH PART ITEM NO SUB ITEM NO RATE OF TAX1 0 5 0 5 ii(a) (iii) 14.5 0 14.5 14.5 14.5 0 5 14.5 5 14.5 14.5 5 5 30 (3) ii(b) 25 (c), 26 25 (d), 26 0 0 14.5 5 5 0 0 I I I I C B C B 16 22 67 25 c,d f 14.5 5 14.5 5 0 IV IV I I B B C C 5 52 59 59 35 0 0 14.5 14.5 0 RATE RATE OF OF TAX2 TAX3

IV I IV I I IV I I I IV I I I I I I IV IV I I I IV

B B B B C B C C C B B C B C C B B B C B B B

1 67A 37 131 68 1 22 22 50 81 67A 50 97 63 24 5 120 52 75 68 68 68 76

ii(17) aii 23

vii aj v

Page 48

VALUE ADDED TAX COMMODITY COMMODITY CODE 2132 755 361 2026 701 788 761 411 412 2079 2079 2045 351 346 2067 702 2104 369 311 2133 2133 2133 2133 2133 320 2051 2131 2068 509 2104 2119 362 2044 518 DESCRIPTION_ OF_ GOODS 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 ) Subsoiler (Agricultural implements not operated manually or not driven by animal -w.e.f. 1.4.12) Sugar candy Sugar not produced or manufactured in India Sugarcane Sulphonate Sulphonic Acid Sulphur dyes Sulphurised linseed oil Sunmica Super enamelled copper wire (Industrial Input) Support sticks of all materials Surface aerators / floating aerators and accessories (Water pollution control equipments) 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 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 IV I B C SCH PART I IV I I IV IV IV II II I I I I I I IV I I I I I I I B B B C C B B B C C B B B B B B C B B B B ITEM NO SUB ITEM NO 132 55 60 26 1(i) 1 61 11 12 79 79 45 50 45 67A 2 104 68 10 133 133 133 133 I (13) ii(18) RATE OF TAX1 5 0 14.5 5 0 0 0 4 5 5 5 14.5 14.5 5 0 5 14.5 14.5 5 5 5 5 5 5 5 14 5 5 0 5 5 14.5 5 0 RATE RATE OF OF TAX2 TAX3

xiii v ak 3 (i) ii(b)

I I I I

C B B B

19 51 131 68 11

I I I I

B B C B

104 119 61 44 15

737 322

37 21

24

0 14.5

Page 49

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 DESCRIPTION_ OF_ GOODS 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 SCH PART I I IV I IV IV I I IV B C B B B B B B B ITEM NO SUB ITEM NO 42 20 18 134 55 52 40 135 33 3 I IV IV B B B 136 61 61 3 I I I I I IV IV IV IV C B B B C B B B B 56 137 94 68 62 77 77A 11 77A 3 RATE OF TAX1 5 14.5 0 5 0 0 5 5 0 5 5 0 0 5 14.5 5 5 5 14.5 0 0 0 0 RATE RATE OF OF TAX2 TAX3

28

ii ii

6(ii)

7(i)

823 411 798 755

23 II IV IV B B 11 77A 55 7(iii) b

5 4 0 0

510

12

768 761 737 311 367 367

IV IV IV I I I

B B B C C C

68 61 37 10 66 66

10 i 32

0 0 0 14.5 14.5 14.5

Page 50

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 DESCRIPTION_ OF_ GOODS 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 SCH PART I C ITEM NO SUB ITEM NO 66 RATE OF TAX1 14.5 0 IV B 61 ii IV I IV I I B C B B C 1(i) 49 2 140 31 3 iii,iv II (3) i 0 0 0 14.5 0 5 14.5 0 I I I I I I I I II II IV I I I I I I I I I I I B C C C C C B C 104 63 67 67 67 67 94 66 13 13 78 19 51 20 22 64 138 25 64 64 64 3 a,c (xi) (i) (iii) 5 14.5 14.5 14.5 14.5 14.5 5 14.5 20 20 0 14.5 5 14.5 14.5 14.5 5 5 14.5 14.5 14.5 1 RATE RATE OF OF TAX2 TAX3

B C B C C C B B C C C A

516 2139 798

18 I IV B B 139 77A

0 5 0

7(i)

Page 51

VALUE ADDED TAX COMMODITY COMMODITY CODE 2140 DESCRIPTION_ OF_ GOODS Tractors of all kinds (excluding crawler tractors), and articles (excluding batteries) 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 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) I I I I I I C B B B B B SCH PART I B ITEM NO SUB ITEM NO 140 i RATE OF TAX1 5 RATE RATE OF OF TAX2 TAX3

518

10

350 2140 2141 2142 2142 2068

49 140 141 142 142 68 6(d) ii

14.5 5 5 5 5 5

825 2119 361 518

i I I B C 119 60

5 5 14.5 0

518

2040 2131 306 2140 2104 2025 797 2039 351 768 2104 2052 718

I I I I I I IV I I IV I I IV

B B C B B B B B C B B B B

40 131 5 140 104 25 77A 39 50 68 104 52 18

5 5 14.5 5 5 5 0 5 14.5 0 5 5 0

i iii,iv (i) g 6(ii) v 2 (ii)

718 2067

IV I

B B

18 67A ad(iii)

0 5

Page 52

VALUE ADDED TAX COMMODITY COMMODITY CODE 798 798 313 366 313 2082 2143 DESCRIPTION_ OF_ GOODS 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. 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 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 Urinals 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 Utensils of all other than those specified in the Fourth Schedule, Vaccum cleaner (Electrical domestic and commercial appliances) Vacuum Filter (Water pollution control equipments) 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 I I I I IV I IV B C B B C B B B SCH PART IV IV I I I I I B B C C C B B ITEM NO SUB ITEM NO 77A 77A 12 65 12 82 143 7(ii) 7(ii) RATE OF TAX1 0 0 14.5 14.5 14.5 5 5 RATE RATE OF OF TAX2 TAX3

801

826

ii

806

5A

812

12

818 755 755 2068 413 768 357 822

18 IV IV I II IV I B C B B B 55 55 68 13 68 56 22 27 (i) 5

5 0 0 5 20 0 14.5 5

2004 329 2104 2104 367 704 2144 737

4 28 104 104 66 4 144 37 26 (i) (iii)

5 14.5 5 5 14.5 0 5 0

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VALUE ADDED TAX COMMODITY COMMODITY CODE 737 351 737 2045 704 354 2145 2146 DESCRIPTION_ OF_ GOODS 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 ) 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 I I C C SCH PART IV I IV I IV I I I B C B B B C B B ITEM NO SUB ITEM NO 37 50 37 45 4 53 145 146 25 iv 27 xii RATE OF TAX1 0 14.5 0 5 0 14.5 5 5 RATE RATE OF OF TAX2 TAX3

(i)

518

329 2067 325 360 779 758 318 518

I I I I IV IV I

C B C C B B C

28 67A 24 59 79 58 17 al

14.5 5 14.5 14.5 0 0 14.5 0

518 752 518 752 518 332 332 825 755 304 2068 360 2042 326

0 IV B 52 23 0 0 IV B 52 30 31 31 i IV I I I I I B C B C B C 55 3 68 59 42 25 19 0 0 14.5 14.5 5 0 14.5 5 14.5 5 14.5

ii 6(a)

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VALUE ADDED TAX COMMODITY 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 2104 351 2148 705 2149 755 702 DESCRIPTION_ OF_ GOODS SCH PART C C B C C B B B B B C C C C C C C C C B B C B B C C C C B B ITEM NO SUB ITEM NO 56 56 25 28 22 3 122 122 122 96 67 67 67 67 67 56 3 28 68 80 104 28 67A 17A 68 68 68 68 104 147 10 B B C B B B B B 1(i) 104 50 148 5 149 55 2 3 I (18) (iii) v am ii ii(a) ii(a) ii(a) ii(a) (i) I I,ii (ii) c RATE OF TAX1 14.5 14.5 5 14.5 14.5 5 5 5 5 5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 0 5 14.5 5 0 14.5 14.5 14.5 14.5 5 5 5 0 5 14.5 0 0 5 0 0 RATE RATE OF OF TAX2 TAX3

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 ) Wet Scrubbers (Air Pollution Control Equipments) 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 I I IV I IV IV

iii

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VALUE ADDED TAX COMMODITY COMMODITY CODE 315 518 2062 2150 DESCRIPTION_ OF_ GOODS 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 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 Woven fabrics of carded wool excluding hair belting Woven fabrics of combed wool excluding hair belting 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 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 Writing ink including ink tablets By Notification No. II (1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 I C SCH PART I C ITEM NO SUB ITEM NO 14 RATE OF TAX1 14.5 0 I I B B 62 150 ii 5 5 RATE RATE OF OF TAX2 TAX3

811

11

325 820

24 20

14.5 5

820

20

515 2067 2094 2094 2094 2094 518 364 2068 104 795 796 793 793 794 792 795 796 2041 797 518

17 I I I I I B B B B B 67A 94 94 94 94 an

0 5 5 5 5 5 0

I I I IV IV IV IV IV IV IV IV I IV

C B A B B B B B B B B B B

63 68 4 77A 77A 77A 77A 77A 77A 77A 77A 41 77A 33 6(i) 1(a),24 4(ii) 5(ii) 2(i) 2(ii) (3) (1) 4(i) 5(i)

14.5 5 1 0 0 0 0 0 0 0 0 5 0 0

515

17

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VALUE ADDED TAX COMMODITY COMMODITY CODE 781 515 352 2066 814 2003 2067 752 737 310 737 DESCRIPTION_ OF_ GOODS 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) 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 SCH PART IV B ITEM NO SUB ITEM NO 81 17 I I C B 51 66 14 I I IV IV I IV B B B B C B 3 67A 52 37 9 37 33 a ao 30 (1) 34 RATE OF TAX1 0 0 14.5 5 5 5 5 0 0 14.5 0 RATE RATE OF OF TAX2 TAX3

518

20

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