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Sr No

Commodity
Commodity Name
Code

302

ABSOLUTE
ALCOHOL,METHYL
ALCOHOL,RECTIFIED
SPIRIT,NEUTRAL
SPIRIT AND
DENATURED SPIRIT

817

ACCOUNTS BOOKS
AND DIARIES (BY
NOTIFICATION)

2001

303

701

2002

ACIDS AND
CHEMICALS OF ALL
KINDS OTHER THAN
THOSE SPECIFIED
ELSEWHERE IN THE
SCHEDULE.
ADHESIVE OF ALL
KINDS INCL.
GUM,GLUE,ADHESIV
E SOLN, M-SEAL
EPOXY, ADHESIVE
TAPES, ETC.AS IN THE
SCH
AGRICULTURAL
IMPLEMENTS
MANUALLY
OPERATED OR
ANIMAL DRIVEN AS
NOTIFIED BY THE
GOVERNMENT
AGRI.IMPLE. NOT
OPERATED
MANUALLYOR
DRIVEN
BYANIMAL,SPRI&
DRIP IRRIG. ETC OMITTED -12.7.11

Schedule

Part

Tax Type From Date To Date

Rate of
Tax

VAT

1-Jan-07

14.5

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

IV

VAT

1-Jan-07

VAT

1-Jan-07

788

702

2156

10

304

AGRI.IMPLE. NOT
OPERATED
MANUALLYOR
DRIVEN
BYANIMAL,SPRINKLE
R&DRIP IRRIGATIONw.e.f.12.7.11
AIDS AND
IMPLEMENTS FOR
PHYSICALLY
CHALLANGED
PERSONS AS
NOTIFIED BY THE
GOVERNMENT
AIR COMPRESSOR w.e.f. 1.4.2015
AIRCONDITIONERS(ii)
REFRIGERATION
APPLICANCES (iii)
WATER COOLER (iv)
PARTS &
ACCESSORIES AS IN
SCH

402

ALCOHOLIC LIQUORS
OF ALL KINDS FOR
HUMAN
CONSUMPTION,
OTHER THAN
LIQUORS FALLING
UNDER ITEM 1 & 3

401

ALCOHOLIC LIQUORS
PURCHASED/PROCU
RED/BROUGHT
FROM OUTSIDE THE
STATE AS IN THE
SCHEDULE

813

ALL PLASTIC GOODS


OTHER THAN
DOORS,WINDOWS,F
RAMES,PROFILES,AU
TOMOBILE,INDUSTRI
AL AND SANITARY
ITEMS

11

12

13

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jul-15

VAT

1-Jan-07

14.5

II

VAT

1-Jan-07

58

II

VAT

1-Jan-07

14.5

VAT

1-Jan-07

14

503

ALL SEEDS USED FOR


SOWING PURPOSE
(BY NOTIFICATION)

15

2003

16

2004

ALL TYPES
OFYARN,SEWING
THREAD &WASTE
(OTHER THAN IVTH
SCH),EXCL.SURIGAL
SEWING.THREAD)AS
IN THE SCH
ALL UTENSILS OTHER
THAN THOSE
SPECIFIED IN THE
IVTH SCH)
INCL.RESSURE
COOKERS / PANS
EAS IN THE SCH

522

ALOE VERA
PRODUCTS -TOTAL
TURNOVER 1 CR/YR
(By NOTIFICATION)

2005

ALUMINIUM
CONDUCTOR STEEL
REINFORCED (ACSR)

17

18

19

703

20

301

21

425

ALUMINIUM
DOMESTIC UTENSILS
NOT OPERATED BY
PRESSURE OR
ELECTRICITY
ANY OTHER GOOD,
NOT SPECIFIED IN
ANY OF THE
SCHEDULE
ANY OTHER
TOBACCO
PRODUCTS, NOT
SPECIFIED IN ANY OF
THE SCHEDULES
w.e.f. 1.11.2014

704

APPALAM, PAPPAD,
VADAM AND VATHAL

22

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

30

VAT

1-Jan-07

II

IV

23

24

305

APPARATUS FOR
MAKING COFFEE
UNDER STEAM
PRESSURE,
COMMONLY KNOWN
AS ESPRESSO

VAT

1-Jan-07

14.5

705

AQUATIC FEED,
POULTRY FEED,
CATTLE FEED AND
ANIMAL
FEED,WHEAT
BRAN,DE-OILED CAKE
ETC AS IN THE SCH

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

25

2006

26

829

27

306

28

307

29

2007

ARECANUT, BETEL
NUT, SCENTED NUT,
SEEVAL WHETHER
ROASTED OR
SCENTED AND
ARECANUT POWDER
ARECANUT RAW
SEVAL (BY
NOTIFICATION)
ARMS,AMMUNITION
S AND EXPLOSIVES
OF ALL KINDS AS
SPECIFIED IN THE
SCHEDULE
ARTICLES AND
EQUIPMENTS FOR
GYMNASTICS
INCLUDING HEALTH
FITNESS
EQUIPMENTS
ARTICLES AND
JEWELLERY MADE OF
ROLLED GOLD AND
IMITATION GOLD,
IMITATION
JEWELLERY

VAT

1-Jan-07

14.5

VAT

1-Jan-07

14.5

VAT

1-Jan-07

706

ARTICLES MADE OF
SEA SHELLS,SEA
SHELLS,SEAWEED,AG
AR-AGAR, ALIGINATE
(BY NOTIFICATION)

IV

VAT

1-Jan-07

308

ASBESTOS SHEETS
AND
PRODUCTS,CEMENT
PRODUCTS
COMBINATION WITH
OTHER MATERIAL AS
IN THE SCHEDULE

VAT

1-Jan-07

14.5

32

816

AUDIO CASSETTES
INCLUDING PRERECORDED CASETTES
(BY NOTIFICATION)

VAT

1-Jan-07

33

404

AVIATION GASOLINE

II

VAT

1-Jan-07

58

405

AVIATION TURBINE
FUEL INCL.JET
FUEL,(ii) AVIATION
TURBINE FUEL SOLD
TO TURBO-PROP
AIRCRAFT

II

VAT

1-Jan-07

29

VAT
VAT

1-Jan-07
1-Jan-07

0
0

VAT

1-Jan-07

VAT

1-Jan-07

30

31

34

35
36

707
708

37

804

BACTERIAL CULTURE
FOR AGRI.PURPOSE,
ORGANIC MANURE &
ALL KINDS OF SEEDS
EXCL.OIL SEEDS AS IN
THE SCH
BAGASSE
BAJJI FLOUR (BY
NOTIFICATION)

2008

BAKERY PRODUCTS
INCLUDING BISCUITS
AND CAKES SOLD
WITHOUT A BRAND
NAME -OMITTED12.7.11

38

IV
IV

B
B

39
40

309
2009

41

709

42

820

43

2010

BAKERY PRODUCTS
INCLUDING BISCUITS
OF ALL VARIETIES,
CAKES,PASTRIES
SOLD WITH BRAND
NAME
BAMBOO
BANGLES OTHER
THAN THOSE MADE
OF PRECIOUS
METALS
BARBED WIRE, WIRE
ROD AND WIRE
LINKS (BY
NOTIFICATION)
BARK OF PLANTS,
DRY PLANT AND DRY
FLOWER

44

45
46

I
I

C
B

VAT
VAT

1-Jan-07
1-Jan-07

14.5
5

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

2011

BASIC CHROMIUM
SULPHATE, SODIUM
BI-CHROMATE AND
BLEACH LIQUID

VAT

1-Jan-07

310
2012

BATTERIES,DRY
CELLS,BUTTON
CELLS,SOLARCELLS
OF ALL KINDS AND
PARTS & ACESSORIES
THEREOFAS IN THE
SCH
BEARINGS

I
I

C
B

VAT
VAT

1-Jan-07
1-Jan-07

14.5
5

VAT

1-Jan-07

VAT

1-Jan-07

47

2014

48

2013

BED SHEET ,OTHER


THAN THOSE
SPECIFIED IN
FOURTH SCHEDULE,
PILLOW COVER AND
OTHER TEXTILE
MADE - UP
BEDS, PILLOWS AND
QUILTS MADE OF
COTTON OR SILK
COTTON

49

50
51
52

370

BEEDI AND BEEDI


TOBACCO - w.e.f.
12.07.11

519
2015
2016

BEEDI,BEEDI
TOBACCO, TOBACCO
LEAVES, SNUFF AND
CHEROOT (BY
NOTIFICATION) OMITTED W.E.F.
12.7.11
BEEDI LEAVES
BELTINGS

53

311

54
55

2017
2018

BINOCULARS,ASTRO
NOMICAL
INSTRUMENTS,
MICROSCOPES,SURV
ERY INSTRUMENTS
ETC,AS IN THE
SCHEDULE
BIOMASS
BRIQUETTES
BITUMEN

710

BLACK SUGARCANE
OTHER THAN THOSE
SPECIFIED IN THE
SECOND SCHEDULE Omitted - w.e.f.
1.11.2014

56

57
58

312
2019

59

2020

60

2021

BLASTING GUN
POWDER AND
OTHER MECHANICAL
EXPLOSIVES
BLUE METAL
BOLTS, NUTS,
SCREWS AND
FASTENERS
BONE MEAL - (BY
NOTIFICATION)

VAT

1-Jan-07

14.5

I
I

B
B

VAT
VAT
VAT

1-Jan-07
1-Jan-07
1-Jan-07

0
5
5

VAT

1-Jan-07

14.5

I
I

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
5

IV

VAT

1-Jan-07

I
I

C
B

VAT
VAT

1-Jan-07
1-Jan-07

14.5
5

VAT

1-Jan-07

VAT

1-Jan-07

61

711

62

838

63

840

64

712

65

6701

66

6702

67

6703

68

6704

BOOKS,READING &
TEXT BOOKS,
PERIODICALS &
JOURNALS INCL.
MAPS, EDUCATIONAL
CHARTS, ETC AS IN
THE SCH
BRANDED COFFEE
POWDER (OTHER
THAN INSTANT
COFFEE) - (BY
NOTIFICATION)
BRANDED READY
MIX FOOD
PRODUCTS (IN THE
FORM OF
FLOUR,POWDER OR
WET DOUGH) - BY
NOTIFICATION)
BREAD INCLUDING
BUN AND RUSK
(BRANDED OR
OTHERWISE)
BRICK KILN UPTO 16
CHAMBERS
BRICK KILN WITH
MORE THAN 16
CHAMBERS BUT NOT
EXCEEDING 26
CHAMBERS
BRICK KILN WITH
MORE THAN 26
CHAMBERS BUT NOT
EXCEEDING 32
CHAMBERS
BRICK KILN WITH
MORE THAN 32
CHAMBERS

2022

BRICKS OF ALL
KINDS,.BRICK
BATS,CEMENT
HOLLOW
BRICKS,COUNTRY
BRICKS AND TILES
ETC., AS IN THE SCH

69

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

VII

VAT

1-Jul-15

VII

VAT

1-Jul-15

VII

VAT

1-Jul-15

VII

VAT

1-Jul-15

VAT

1-Jan-07

70

713

71

2023

72

313

73

314

74

314

75

101

76
77

2024
714

BROOM STICKS
BUCKETS AND
KUDAMS MADE OF
IRON AND STEEL,
PLASTIC OR OTHER
MATERIALS (EXCEPT
PRECIOUS
MATERIALS)
BULBS,HORNS,CABLE
S,PARTS &
ACCESS.OF ALL
MOTOR
VEHICLE,TYRE,TUBES
& FLAPS OF TRACTOR
AS IN THE SCH
BULLDOZERS,EXCAVA
TORS,EARTHMOVERS
,DUMPERS,DIPPERS,S
CRAPPERS AND
PARTS &
ACCESSORIES AS IN
THE SCH
BULLDOZERS,EXCAVA
TORS,EARTHMOVERS
,DUMPERS,DIPPERS,S
CRAPPERS AND
PARTS &
ACCESSORIES AS IN
THE SCH

BULLION, THAT IS TO
SAY, GOLD, SILVER,
PLATINUM.PARAMEL
SILVER AND KORA
GOLD ETC.,AS IN
THE SCH
CAMPHOR IN ALL
FORMS(BY
NOTIFICATION)
CANDLES

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

Entry Tax Motor


Vehicles

1-Jan-07

14.5

VAT

1-Jan-07

14.5

VAT

1-Jan-07

I
IV

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
0

78

601

79

2025

80

841

81

715

82

517

83

371

84

85

86
87

CANE OR BEET
SUGAR AND
CHEMICALLY PURE
SUCROSE IN SOLID
FORM, PALMYRAH
SUGAR-OMITTED
w.e.f. 12.7.11
CAPITAL GOODS AS
DESCRIBED IN
SECTION 2(11) OF
THE ACT.
CARDAMOM (BY
NOTIFICATION w.e.f. 1.4.2015)
CART DRIVEN BY
ANIMALS AND HAND
CARTS
CASHEW SHELL (BY
NOTIFICATION)
LCD, LEDPANELS,DVDS,CDS
AND PARTS ,
ACCESSORIES

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jul-15

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

14.5

315

CEMENT INCLUDING
WHITE CEMENT AND
THEIR SUBSTITUTES
AND CONCRETE
MIXTURES

VAT

1-Jan-07

14.5

316

CEMENT PRODUCTS
OF ALL KINDS INCL.
CEMENT
TILES,PAVEMENT
BLOCKS ETC., AS IN
THE SCHEDULE

VAT

1-Jan-07

14.5

2026
716

CENTRIFUGAL,MONO
BLOCK,SUBMERSIBLE
PUMPSETS, PUMP
SETS UPTO 10 H.P
AS IN THE SCH
CHARCOAL

I
IV

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
0

88

717

89

790

CHARKHA, AMBAR
CHARKHA;
HANDLOOMS,
HANDSPUN YARN,
HANDLOOM FABRICS
AND GANDHI TOPI.
CHEMICAL
FERTILIZERS -w.e.f.
12.7.11

90

419

CHEWING TOBACCO
w.e.f. 1.11.2014

91

718

92

317

93

415

94

318

95

2028

96
97

511
2029

CHILLIES, TAMARIND,
CORIANDER,
ASAFOETIDA ETC TOTAL TURNOVER
BELOW 300 CR/Y AS
IN THE SCH
CHINAWARE,PORCEL
AIN WARE AND
STONEWARE
ARTICLES
CIGARS AND
CHEROOTS AND
CIGARATTES,
CIGARILLOS OF
TOBACCO OR OF
TOBACCO
SUBSTITUTES w.e.f.
1.11.2014
CINEMATOGRAPHIC
EQUIPMENTS,INCL.VI
DEO
CAMERAS,PROJECTO
RS,SOUNDRECORDING EQUIP
ETC AS IN THE SCH
CLAY INCLUDING
FIRE CLAY, FINE
CHINA CLAY AND
BALL CLAY
CLOTH BAG ( BY
NOTIFICATION)
COAL TAR

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

30

II

IV

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

30

II

VAT

1-Jan-07

14.5

VAT

1-Jan-07

VAT
VAT

1-Jan-07
1-Jan-07

0
5

98

719

99

505

100

508

101

2030

102

2031

103

319

COARSE GRAINS,
PADDY AND RICE
INCLUDING BROKEN
RICE
COCONUT OTHER
THAN COPRA ( BY
NOTIFICATION)
COCONUT SHELL
POWDER ( BY
NOTIFICATION)
COFFEE BEANS AND
SEEDS, COCOA POD
AND BEANS AND
CHICORY
COIR PRODUCTS
EXCLUDING
MATTRESSES
COLLAPSABLE
GATES,ROLLING
SHUTTERS AND
THEIR PARTS AND
GRILLS MADE OF
STEEL AS IN THE
SCHEDULE

104
105

2032
2033

106

2034

COLOUR, PAINTING
BOXES,CRAYONS,
PAINTING WATER
COLOURS, OIL
COLOURS,DRAWING
BOARDS ETC AS IN
THE SCH
COMBS
COMMUNICATION
EQUIPMENTS SUCH
AS PVT BR. EXCH.
(PBX) AND
ELECTRONIC PVT.
AUTOMATIC
BR.(EPABX)

2151

COMPACT
FLUORSCENT LAMPS
AND COMPACT
FLUORESCENT TUBES

107

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

I
I

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
5

VAT

1-Jan-07

VAT

1-Jan-07

108

2035

109

720

COMPUTER
STATIONERY
CONDOMS AND
CONTRACEPTIVES

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

14.5

I
I
I

C
B
B

VAT
VAT
VAT

1-Jan-07
1-Jan-07
1-Jan-07

14.5
5
5

110

320

111
112
113

321
2036
2037

CONFECTIONERY
INCLUDING TOFFEES,
CHOCOLATES AND
SWEETS OF ALL
KINDS, ICE-CANDY
ETC., AS IN THE SCH
COSMETICS AND
TOILET ARTICLES
THAT IS TO SAY,
TALCUM
POWDER,PERFUMES,
SCENTS, ETC AS IN
THE SCHEDULE
COTTAGE CHEESE
COTTON WASTE

322
2038

CROCKERY , CUTLERY
- OTHER THAN
THOSE SPECIFIED
ELSEWHERE IN THE
SCHEDULE
INCL.TABLE
CUTLERY,FORKS
CRUCIBLES

I
I

C
B

VAT
VAT

1-Jan-07
1-Jan-07

14.5
5

2039

CUPS, TUMBLERS
AND PLATES OF
PAPER AND PLASTIC

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

30

VAT

1-Jan-07

114
115

116

117

721

118

424

CURD, LUSSI, BUTTER


MILK, SEPARATED
MILK AND BUTTER
WITHOUT ANY
BRAND NAME
CUT TOBACCO w.e.f.
1.11.2014

119

722

CYCLE RICKSHAW
(WITHOUT MOTOR)

II

IV

120

2040

121

807

CYCLES, BI-CYCLES,
TRI-CYCLES,
CHILDREN TRICYCLES,TANDEM
CYCLES,ETC, AS IN
THE SCH
DATE SYRUP (BY
NOTIFICATION)

6506

Dealer in other
ready to eat unbranded foods under
Composition

6501

Dealer in ready to
eat unbranded foods
served in or catered
indoors
or outdoors by
hotels, restaurants,
sweet-stalls,clubs,
caterers and any
other eating houses
under Composition

6504

Dealer in ready to eat


unbranded nonalcoholic drinks and
beverages served in
or catered indoors or
outdoors by hotels,
restaurants, sweetstalls, clubs, caterers
and any other eating
houses under
Composition

122

123

124

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jul-15

III

VAT

1-Jul-15

III

VAT

1-Jul-15

125

126

127

6503

Dealer in ready to
eat unbranded
savouries served in
or catered indoors or
outdoors by hotels,
restaurants, sweetstalls, clubs, caterers
and any other eating
houses under
Composition

III

VAT

1-Jul-15

6502

Dealer in ready to
eat unbranded
sweets served in or
catered indoors
or outdoors by
hotels, restaurants,
sweet-stalls, clubs,
caterers and any
other eating houses
under Composition

III

VAT

1-Jul-15

6505

Dealer in unbranded
bakery products

III

VAT

1-Jul-15

128

2041

129

323

130

2043

DECLARED GOODS
AS SPECIFIED IN
SECTION 14 OF THE
CST ACT, 1956,
OTHER THAN THOSE
SPEC. IN ANY SCH
DETERGENTS
WHETHER CAKES,
LIQUID OR POWDER,
TOILET SOAPS,
CLEANING POWDER
ETC AS IN THE
SCHEDULE
DHOOP AND
AGARBATHI (BY
NOTIFICATION)

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

131

809

132

324

133

2042

DIAGNOSTIC KITS,
DIAGNOSTIC
REAGENTS,ACCESSO
RIES, BLOOD BAGS
AND DISPOSABLES
(BY NOTIFICATION)
DIESEL LOCOMOTIVE
AND PARTS AND
ACCESSORIES
THEREOF
DOOR MATS,
HANDICRAFTS, TABLE
MATS, WALL
HANGINGS MADE OF
JUTE

134

325

135

2044

136

326

DOORS,
WINDOWS,VENTILAT
ORS,PARTITIONS,
STANDS ,LADDERS
MADE OF ANY
MATERIALS AS IN
THE SCHEDULE
DRUGS AND
MEDICINES
INCLUDING
VACCINES, SYRINGES
AND
DRESSINGS,MEDICAT
ED OINTMENTS ETC
AS IN THE SCH
DRY FRUITS AND
NUTS AND KERNALS
SUCH AS
ALMOND,PISTHA,
DRY GRAPES,FIGS,
APRICOTS, ETC AS IN
THE SCH

327

DUPLICATING
MACHINES,PHOTO
COPYING
MACHINES,REPROGR
APHIC COPIERS ETC
AS IN THE SCHEDULE

137

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

14.5

DYES. THAT IS TO SAY


ACID DYES,ALIZARINE
DYES ,BASES, BASIC
DYES,ETC. AS IN THE
SCHEDULE

138

2045

139
140

723
724

141

329

EARTHERN POT AND


POTTERY ITEMS
ELECTORAL ROLLS
ELECTRICAL
DOMESTIC AND
COMMERCIAL
APPLIANCES INCL.
MIXER, GRINDER,
OVENS, ETC AS IN
THE SCHEDULE

142

725

ELECTRICAL ENERGY

143

2152

144

328

145

330

146

2046

147

824

148

331

149

805

ELECTRICALLY
OPERATED TWO
WHEELERS (E-BIKES)
ELECTRIC MOTOR,
SPARE PARTS AND
ACCESSORIES
ELECTRIC STORAGE
BATTERIES
INCLUDING
CONTAINERS,
COVERS AND PLATES
ELECTRODES AND
SOLDERING WIRES
ELECTROFLUX (BY
NOTIFICATION)
ELECTRONIC TOYS
AND GAMES
ENERGY (SATHU
MAVU) FLOUR (BY
NOTIFICATION)

VAT

1-Jan-07

IV
IV

B
B

VAT
VAT

1-Jan-07
1-Jan-07

0
0

VAT

1-Jan-07

14.5

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

14.5

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

150

726

ENERGY SAVING
CHOOLAS, SOLAR
COOKERS,
MUNICIPAL WASTE
CONVERSION
DEVICES FOR
PRODUCING ENERY

151

2047

152

332

153

333

154

2048

EXERCISE BOOK,
GRAPH BOOK AND
LABORATORY NOTE
BOOK, OTHER THAN
THOSE SPECIFIED IN
FOURTH SCHEDULE
FANS,AIR
CIRCULATORS,
VOLTGAGE
STABILISERS AND
REGULATORS, AS IN
THE SCHEDULE
FAX MACHINES AND
THEIR PARTS AND
ACCESSORIES
FEEDING BOTTLES
AND NIPPLES

502

FERTILZER MIXTURE
MANUFACTURED .
OUT OF CHEMICAL
FERTILIZER FOR
WHICH TAX HAS
BEEN PAID LOCALLY

334

FIBRE GLASS SHEETS


& ARTICLES MADE OF
FIBRE GLASS OTHER
THAN THOSE
SPECIFICALLY
MENTIONED IN THE
SCH

155

156

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

14.5

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

157

2049

158

831

159

335

160

727

161

336

162

728

163

337

164

2050

165

729

FIBRES OF ALL TYPES


AND THEIR WASTE
OTHER THAN THOSE
SPECIFIED IN THE
FOURTH SCHEDULE
FILES AND FOLDERS
MADE OF PAPER
BOARD (BY
NOTIFICATION)
FIRE FIGHTING
EQUIPMENTS AND
DEVICES
FIREWOOD,
EXCLUDING
CASURINA AND
EUCALYPTUS TIMBER
FIRE WORKS
INCLUDING
COLOURED
MATCHES
FISHNET-FABRICS,
TWINE, FISHINGFLOATS, HOOKS,
LAMPS, FISHING
ROPES, FISHING
SWIVELS, FISH
AND PRAWN
SEEDS
FLOOR AND WALL
TILES - CERAMIC
TILES, CUDDAPAH
STONES, GRANITE
,MARBLE,MOSAIC AS
IN THE SCHEDULE
FLY ASH (OTHER
THAN THOSE
SPECIFIED IN
FOURTH SCHEDULE),
COAL ASH OF ALL
KINDS AND CLINKER.
FLY ASH SOLD TO
BRICK
MANUFACTURERS

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

IV

VAT

1-Jan-07

VAT

1-Jan-07

14.5

IV

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

IV

VAT

1-Jan-07

166

2051

167

730

FOODS AND FOOD


PREPARATIONS AND
MIXES INCLUDING
INSTANT FOODS,
ETC., AS IN THE
SCHEDULE
FOOTWEAR WITH
SALE VALUE LESS
THAN TWO
HUNDRED RUPEES

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

58

168

403

169

731

FOREIGN LIQUORS,
THAT IS TO SAY,
WINES, SPIRITS AND
BEERS IMPORTED
INTO INDIA FROM
FOREIGN COUNTRIES
FRESH MILK,
PASTEURISED MILK
AND DIRECTLY
RECONSTITUTED
MILK

732

FRESH PLANTS,
SAPLINGS, FRESH
FLOWERS, GREEN
LEAVES, GREEN TEA
LEAVES, BETEL AND
PLANTAIN LEAVES

IV

VAT

1-Jan-07

733

FRESH VEGETABLES
INCLUDING
POTATOES, TAPIOCA
AND FRESH FRUITS

IV

VAT

1-Jan-07

2052

FRIED AND ROASTED


GRAMS, PEAS AND
PEAS DHALL,
CHILLIES, .
ETC.OTHER THAN IV
SCH AS IN THE SCH.

VAT

1-Jan-07

2053

FRIED GROUNDNET
KERNEL

VAT

1-Jan-07

170

171

172

173

II

IV

VAT

1-Jan-07

507

FRIED PEAS ( BY
NOTIFICATION)

VAT

1-Jan-07

523

FUEL
MANUFACTURED
OUT OF MUNICIPAL
SOLID DRY WASTE
(BY NOTIFICATION)

VAT

1-Jan-07

176

338

FURNACES AND
BOILERS OF ALL
TYPES AS SPECIFIED
IN THE SCHEDULE

VAT

1-Jan-07

14.5

177

734

GARLIC AND GINGER

IV

VAT

1-Jan-07

339

GAS STOVES, GAS


OVENS,OTHER THAN
THOSE MENTIONED
IN ANY OF THE
SCHEDULE

VAT

1-Jan-07

14.5

IV

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

VAT

1-Jan-07

14.5

174

175

178

179

735

180

340

181

833

182

341

GAUZE OR BANDAGE
CLOTH PRODUCED
OR MANUF. IN
POWER LOOM SOLD
BY DEALERS
AGGRE,T.O BELOW
RS.1 CR / Y
GENERATORS,
GENERATING SETS
AND NON
ELECTRONIC
VOLTAGE
STABILIZERS
GENERATORS USED
FOR PRODUCING
ELECTRICITY (BY
NOTIFICATION)
GHEE WITH BRAND
NAME (BY
NOTIFICATION w.e.f.. 12.07.11)

183

342

184

2054

185
186

2055
2056

187

102

188

736

189

737

190

738

191

513

GLASS AND
GLASSWARE OTHER
THAN THOSE
SPECIFIED
ELSEWHERE IN THE
SCHEDULE
GLASS BEADS AND
GLASS MARBLES
(GOLIGUNDU)
GLASS BOTTLES
WHETHER OLD OR
USED
GLUCOSE
GOLD, SILVER,
PEARLS, NOBLE
METALS, JEWELLERY,
SEMI PRECIOUS
STONES AND
ARTICLES ETC.AS IN
THE SCH
GOODS COVERED BY
PUBLIC
DISTRIBUTION
SYSTEM (EXCEPT
KEROSENE AND
SUGAR) - w.e.f.
1.11.2014
GOODS
MANUFACTURED BY
VILLAGE
BLACKSMITH AND
ADISARAKKU ITEMS
AS NOTIFIED BY THE
GOVERNMENT
GOODS TAKEN
UNDER CUSTOMS
BOND FOR REEXPORT AFTER
MANUFACTURING
OR OTHERWISE
GRAPH AND
EXERCISE NOTE
BOOK ( BY
NOTIFICATION)

VAT

1-Jan-07

VAT

1-Jan-07

I
I

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
5

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

192

739

193

414

194
195

2058
740

GUM BENZOIN
INCLUDING INSTANT
SAMBIRANI IN THE
FORM OF TABLETS
OR STICKS
GUTKHA, PAN
MASALA w.e.f.
1.11.2014
HAIR &BODY
CLEAN.POWDERS ,
SCOURING OR
CLEANING POWDER
OTHER THAN
BRANDED & HAND
MADE
SOAPS,SHAMPOO
HANDICRAFTS

196

2057

197

835

HANDMADE
EMBROIDERY
PRODUCTS,
HANDMADE PAPER
&PAPER
BOARD,HANDMADE
ULTRAMARINEBLUE
ETC AS IN THE SCH
HAND MADE IRON
SAFE (BY
NOTIFICATION)

198

902

HAND MADE LOCKS

199

741

200

743

201

786

HANDMADE OR
HANDLOOM MADE
WOVEN DURRIES,
COIR MATTINGS AND
JAMAKALAMS
HANDMADE SAFETY
MATCHES
INCLUDING
PARTIALLY MACHINE
MADE SAFETY
MATCHES.
HAND MADE STEEL
TRUNK BOXES

IV

II

VAT

1-Jan-07

VAT

1-Jan-07

30

I
IV

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
0

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

HAND MADE TIN


CONTAINERS

202

787

203
204
205

742
744
2059

206

407

207
208

418
2060

209

416

210

2061

HAND PUMPS, PARTS


AND FITTINGS
HANK YARN
HELMETS
HIGH SPEED DIESEL
OIL (BY
NOTIFICATION)
HOMOGENISED OR
RECONSTITUTED
TOBACCO w.e.f.
1.11.2014
HONEY, BEES WAX
HOOKAH/HOODKU
TOBACCO w.e.f.
1.11.2014
HOSIERY GOODS,
JUNNADI GOODS

211
212

213

214

215

IV

VAT

1-Jan-07

IV
IV
I

B
B
B

VAT
VAT
VAT

1-Jan-07
1-Jan-07
1-Jan-07

0
0
5

VAT

1-Jan-07

27

VAT
VAT

1-Jan-07
1-Jan-07

30
0

VAT

1-Jan-07

30

II

II
I

II
I

VAT

1-Jan-07

745

HUMAN BLOOD
INCLUDING BLOOD
COMPONENTS AND
BLOOD PLASMA

IV

VAT

1-Jan-07

2062

HUMAN HAIR, WIGS

VAT

1-Jan-07

746

HURRICANE LIGHTS
AND BED ROOM
LIGHTS BURNING ON
OIL KEROSENE
LAMPS,KEROSENE
STOVES AS IN THE
SCH

IV

VAT

1-Jan-07

2063

HUSK AND BRAN OF


ALL CEREALS, PULSES
AND GRAMS (OTHER
THAN THOSE
SPECIFIED IN THE
FOURTH SCHEDULE)

VAT

1-Jan-07

343

ICE CREAMS SOLD


WITH BRAND NAME

VAT

1-Jan-07

14.5

216

2065

217

2064

218

747

219

748

220

2066

ICE CREAMS SOLD


WITHOUT BRAND
NAME
ICE ( ICE
BARS/BLOCKS EXEMPTED
w.e.f.1.4.10)
INDIAN MUSICAL
INSTRUMENTS
INCLUDING
INDIGENOUS
HANDMADE
MUSICAL
INSTRUMENTS
INDIGENOUS
SERICULTURE
PRODUCTS
INDUSTRIAL CABLES
(HIGH VOLTAGE
CABLES, XLPE
CABLES, JELLY FILLED
CABLES, OPTICAL
FIBRES)

221

2067

222

2068

INDUSTRIAL INPUTS
ANY GOODS FALLING
UNDER PART- C OF
FIRST SCH. & AS MAY
BE NOTIFIED BY THE
GOVT.
INFORMATION
TECHNOLOGY
PRODUCTS AS
NOTIFIED BY THE
GOVERNMENT

791

INSECTICIDES,PESTICI
DES,RODENTICIDES,
BIO FERTILISER ETC.,
AS IN THE SCHEDULE

223

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

INSECT REPE. COILS,


MATS, LIQUIDS,
MOSQUITO
DESTROYERS, INSECT
KILLER DEVICES, ETC
AS IN SCH
224

2027

225

344

226
227

512
2069

228

229

230

231

232

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT
VAT

1-Jan-07
1-Jan-07

0
5

903

INSTANT TEA AND


INSTANT COFFEE
INSTRUMENTS FOR
DRAWING AND
DISSECTION ( BY
NOTIFICATION)
INSULATORS
INSULIN OF ALL
TYPES

IV

VAT

1-Jan-07

2070

INTANGIBLE GOODS
LIKE COPYRIGHT,
PATENT, REP
LICENCE.

VAT

1-Jan-07

808

INTERESTERIFIED
VEGETABLE OIL FAT
(VANASPATHI) (BY
NOTIFICATION)

VAT

1-Jan-07

345

INTERNAL
COMBUSTION
ENGINE,MARINE
ENGINE,DIESEL
ENGINE,OILENGINE,T
HEIR SPARES ETC AS
IN THE SCHEDULE

VAT

1-Jan-07

14.5

837

IT PRODCTS NAMELY
MP3, MP4 PLAYER
(BY NOTIFICATION)

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

30

233

782

234

421

JAGGERY AND GUR


INCLUDING JAGGERY
POWDER AND
NATTUCHAKKARAI
JARDA, SCENTED
TOBACCO w.e.f.
1.11.2014

IV

II

235

2071

JARI OF ALL KINDS


INCL. METALLIC
YARN, METALLIC
PLASTIC YARN,
POLYESTER FILM,
ETC., AS IN THE SCH

236

783

JATROPHA SEEDS
AND JATROPHA OIL

237

811

238

409

JOLLEYS DOOR AND


WINDOW FRAMES
MADE OF RCC AND
RCC PIPES (WITHOUT
ITC ON PURCHARSE
OF CEMENT )
KEROSENE OTHER
THAN THOSE SOLD
THROUGH PUBLIC
DISTRIBUTION
SYSTEM

239

501

240

2072

KEROSENE PRESSURE
STOVE (BY
NOTIFICATION)
KEROSENE SOLD
THROUGH PUBLIC
DISTRIBUTION
SYSTEM

749
2073
2074

KHADI GARMENTS /
GOODS AND MADEUPS AS NOTIFIED BY
THE GOVERNMENT
KHOYA / KHOA
KNITTING WOOL

241
242
243

244

839

245

750

KNIVES,SCISSORS
AND HAND NEEDLES
FOR TAILORING - (BY
NOTIFICATION)
KUMKUM, KAJAL,
BINDI, ALTA AND
SINDUR

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

25

VAT

1-Jan-07

30

II

VAT

1-Jan-07

IV
I
I

B
B
B

VAT
VAT
VAT

1-Jan-07
1-Jan-07
1-Jan-07

0
5
5

VAT

1-Jan-07

VAT

1-Jan-07

IV

246
247

248

814
2075

KUTHUVILAKKU,AGA
LVILAKKU,PAVAI
VILAKKU,YANAI
VILAKKU,KARTHIKAI
VILAKKU,KOVILMANI,
KARPOORATHATTU
ETC
LAC AND SHELLAC

346

LAMINATED BOARD
OF SHEETS OF ALL
VARIETIES AND
DESCRIPTIONS AS
SPECIFIED IN THE
SCHEDULE

249

2157

250

2076

LED (LIGHT
EMITTING DIODE)
LAMPS OF ALL KINDS
w.e.f. 1.4.2015
LEMON GRASS OIL,
LAUREL OIL, GINGER
GRASS OIL

751

LICENCED SOFTWARE
WITH COMPLETE
TAMIL VERSION

251

252

752

253
254

347
408

LIFE SAVING DRUGS


AS NOTIFIED BY THE
GOVERNMENT
LIFTS,ELEVATORS,HO
ISTS,WHETHER
OPERATED BY
ELECTRICITY,HYDRAU
LIC POWER,
MECHANICAL
POWER OR STEAM
LIGHT DIESEL OIL

2077
2078

LIGHT ROOFING
SHEETS OBTAINED BY
IMMERSING PAPER
MAT IN BITUMEN
LIGNITE

255
256

VAT
VAT

1-Jan-07
1-Jan-07

5
5

VAT

1-Jan-07

14.5

VAT

1-Jul-15

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

I
II

VAT
VAT

1-Jan-07
1-Jan-07

14.5
21.4

I
I

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
5

257

2079

258
259

348
2080

LINEAR ALKYL
BENZENE (LAB),
SULPHONIC ACID,
ALFA OLEFIN AND
SULPHONATE
MACHINE MADE
MATCHES
MAIZE PRODUCTS

753

MASALA POWDER OR
PASTE WHETHER OR
NOT WITH OIL OR
ADDITIVES, SOLD
WITHOUT A BRAND
NAME

260

261

802

262

827

263

514

264

754

265

2081

266

518

VAT

1-Jan-07

I
I

C
B

VAT
VAT

1-Jan-07
1-Jan-07

14.5
5

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

MASALA POWDER
WITH BRAND NAME
(BY NOTIFICATION)
MATERIALS USED
FOR MAKING
FOOTWEAR (BY
NOTIFICATION)
MATHEMATICAL
LEARNING
EQUIPMENTS ( BY
NOTIFICATION)
MEAT, FISH INCL DRY
FISH,PRAWN AND
OTHER AQUATIC
PRODUCTS(OTHER
THAN
BRANDED),POULTRY
AS IN THE SCH
MEDICAL
EQUIPMENT /
DEVICES AND
IMPLANTS
MEDICINAL HERBS
AND COUNTRY
DRUGS INCLUDING
ROOTS IN FRESH OR
DRIED (BY
NOTIFICATION)

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

267

755

METTI,
ANKLET,THALI,KARU
KAMANI,NEEM OIL
CAKE,PACKED
PICKE,WHEAT SOLD
THRO PDS ETC., AS IN
THE SCH

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

I
II

VAT
VAT

1-Jan-07
1-Jan-07

5
25

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jul-15

1-Jan-07

14.5

268

2082

269

349

270
271

2083
410

272

821

273

830

274

905

MILK FOOD & MILK


PRODUCTS (INCL.
SKIMMED MILK
POWDER),BABY MILK
FOOD, ETC., AS IN
THE SCHEDULE
MIRRORS OF ALL
KINDS
MIXED PVC
STABILIZER
MOLASSES
MOP MADE OF
COTTON YARN (BY
NOTIFICATION)
MOSAIC CHIPS (BY
NOTIFICATION)
MOSQUITO NETS OF
ALL KINDS -w.e.f.
1.4.2015

350

MOTOR
VEHICLES,CHASSIS OF
MOTOR
VEHICLES,MOTOR
CYCLES,MOPEDS,THR
EE WHEELERS, ETC
AS IN THE SCHEDULE

Entry Tax Motor


Vehicles

350

MOTOR
VEHICLES,CHASSIS OF
MOTOR
VEHICLES,MOTOR
CYCLES,MOPEDS,THR
EE WHEELERS, ETC
AS IN THE SCHEDULE

VAT

1-Jan-07

14.5

815

MOULDED IDOLS (BY


NOTIFICATION)

VAT

1-Jan-07

275

276

277

IV

2084

MOULDED PLASTIC
FOOTWEAR,HAWAI
CHAPPALS & STRAPS
THEREOFOTHER
THAN THOSE
SPECIFIED IN THE
IVTH SCH

520

MUSTARD,ANISEED(S
OMBU),FENUGREEK
,ANISEED POWDER
TOTAL TURNOVER
BELOW 300 CR / Y
(BY NOTIFICATION)

280

2085

NAPA SLABS (ROUGH


FLOORING STONES)

281
282
283

2086
756
2087

284

2088

NAPTHALENE BALLS
NATIONAL FLAG
NEWARS
NON-ALCOHOLIC
BEVERAGES SOLD
WITHOUT A BRAND
NAME

2089

NON-FERROUS
METAL AND ALLOYS,
METAL
POWDERS,ALL
METAL
CASTINGS,EXTRUSIO
N OF NON FERROUS
METALS ETC

278

279

285

286

757

287

2090

NON-JUDICIAL
STAMP PAPERS SOLD
BY GOVERNMENT
TREASURIES OR
VENDORS; ETC., AS
IN THE SCHEDULE
NON MECHANIZED
BOATS USED BY
FISHERMEN

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

I
IV
I

B
B
B

VAT
VAT
VAT

1-Jan-07
1-Jan-07
1-Jan-07

5
0
5

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

288
289

828
2091

290

2153

NON WOVEN FABRIC


AND ITS PRODUCTS
(BY NOTIFICATION)
OATS
OIL CAKE OTHER
THAN THOSE
SPECIFIED IN THE
FOURTH SCHEDULE

291

292

293

VAT
VAT

1-Jan-07
1-Jan-07

5
5

VAT

1-Jan-07

766

OIL CAKES SOLD BY


ANY DEALER WHOSE
TOTAL TURNOVER
ON SALE BELOW
RS.500 CR/YEAR AS
IN SCH

IV

VAT

1-Jan-07

2092

OIL SEEDS OTHER


THAN THOSE
SPECIFIED IN
SECTION 14 OF CST
ACT ,1956 (CENTRAL
ACT 74 OF 1956)

VAT

1-Jan-07

2093

ORES AND
MINERALS, LIME,
LIME STONE,
PRODUCTS OF LIME
AND DOLOMITE

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

294

504

295

2094

PACKED DRINKING
WATER SOLD IN
SEALED REFILL CANS
AND SACHETS ( BY
NOTIFICATION)
PACKING CASES &
MATERIALS INCL,
CORK SHEETS,
GUNNY BAGS,
HDPE/PP WOVEN
STRIPS,ETC AS IN THE
SCHEDULE

296
297

351
2095

298

789

299

525

300

758

301

759

PAINTS AND
ENAMELS, COLOURS,
DISTEMBERS,
VARNISHERS,THINNE
RS, FLINT PAPERS
ETC AS IN THE
SCHEDULE
PALM FATTY ACID
PALMYRAH SUGAR CANE OR BEET
SUGAR AND
CHEMICALLY PURE
SUCROSE IN SOLID
FORM omitted w.e.f.
1.11.2014
PALMYRA RAFTERS
USED AS BEAM IN
HUTS AND SMALL
HOUSES (BY
NOTIFICATION)
PANCHAMIRTAM,
NAMAKKATI,
VIBHUTI AND
PRASADAMS SOLD
BY ANY DEALER
PAPER BAGS AND
PAPER ENVELOPES
AND CLOTH LINED
PAPER ENVELOPES
(WHETHER PRINTED
OR NOT)

2096

PAPER OF ALL SORTS,


PAPER BOARD,
NEWSPRINT AND
WASTE PAPER

836

PAPER PIN,SAFETY
PIN, GEM CLIP, ID
CARD , EXAM BOARD
-CLIP, RUBBER BAND,
STAPLER PIN

302

303

I
I

C
B

VAT
VAT

1-Jan-07
1-Jan-07

14.5
5

IV

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

304

2097

305

767

306

506

307

521

308

2098

309
310

406
2099

311

352

312

834

PARAFFIN WAX OF
ALL GRADE
STANDARDS OTHER
THAN FOOD GRADE
STANDARD INCL.
STANDARD WAX
AND MATCH WAX
PEAS AND PEAS
DHALL SOLD BY ANY
DEALER WHOSE
TOTAL TURNOVER
ON SALE BELOW
RS.300 CR/YEAR AS
IN SCH
PEAS FLOUR ( BY
NOTIFICATION)
PEPPER,CUMINSEED,
PEPPER
POWDER,CUMINSEE
D POWDER TOTAL
TURNOVER BELOW
300 CR / Y (BY
NOTIFICATION)
PERAMBULATORS
INCL. PUSH CHAIRS
FOR BABIES AND
TYRES, TUBES AND
FLAPS USED
THEREWITH
PETROL WITH OR
WITHOUT ADDITIVES
PETROMAX LIGHTS
PHOTOGRAPHIC
CAMERAS AND
ENLARGERS, X-RAY
FILMS, PHOTO
ALBUMS,PHOTO
MOUNTS ETC AS IN
THE SCHEDULE
PICKLES WITH
BRAND NAME (BY
NOTIFICATION)

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

II
I

VAT
VAT

1-Jan-07
1-Jan-07

29
5

VAT

1-Jan-07

14.5

VAT

1-Jan-07

313

610

314

799

PILE FABRICS, INCL


LONG PILE FABRICS
AND TERRY FABRICS,
KNITTED OR
CROCHETED.OMITED
FROM 12.7.11
PILE FABRICS,
INCLUDING LONG
PILE FABRICS AND
TERRY FABRICS,
KNITTED OR
CROCHETED.

516

PILLOW COVERS,BED
SHEETS AND TOWELS
MADE FROM
HANDLOOMS AND
POWERLOOMS
CLOTH ( BY
NOTIFICATION)

2100
2101
353

PIPES, TUBES AND


ITS FITTINGS OF ALL
VARIETIES
INCLUDING HOSE
PIPES, DUCTILE PIPES
AND PVC PIPES
PIZZA BREAD
PLASTER OF PARIS

315

316
317
318

319

2102

320

832

321

2103

PLASTIC GRANULES,
PLASTIC POWDER,
MASTER BATCHES
AND SCRAPS
PLASTIC PHOTO
FRAMES (BY
NOTIFICATION)
PLASTIC RAW
MATERIALS

524

PLATES,CUPS,INCL
THONNAI MFG.OUT
OF ARECA PALM
LEAF (BY
NOTIFICATION)

322

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

I
I
I

B
B
C

VAT
VAT
VAT

1-Jan-07
1-Jan-07
1-Jan-07

5
5
14.5

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

323

354

324

2104

325

355

PLYWOOD.HARD
BOARD,LAMIN
BOARD,HARD OR
SOFT WALL CEILING
,OTHER NON -SOFT
BOARDS ETC AS IN
THE SCH
POLLUTION
CONTROL
EQUIPMENTS AS
NOTIFIED BY THE
GOVERNMENT
POWER FACTORS
AND SHUNT
CAPACITORS OF ALL
KINDS

326

327

VAT

1-Jan-07

14.5

VAT

1-Jan-07

VAT

1-Jan-07

14.5

103

PRECIOUS STONES
NAMELY,
DIAMONDS,
EMERALDS, RUBIES,
PEARLS, NATURAL
OR CULTURED, ETC
AS IN THE SCH

VAT

1-Jan-07

420

PREPARATIONS
CONTAINING
CHEWING TOBACCO
w.e.f. 1.11.2014

II

VAT

1-Jan-07

30

328

2105

329

2106

PRINTED MATERIAL
INCLUDING DIARY
AND CALENDAR
OTHER THAN THOSE
SPECIFIED IN THE
FOURTH SCHEDULE.
PRINTING OR
DRAWING INK, EXCL.
TONER AND
CARTRIDGES OTHER
THOSE SPECIFIED IN
THE FOURTH
SCHEDULE

VAT

1-Jan-07

VAT

1-Jan-07

330

2107

331

2108

PROCESSED FRUIT
AND VEGETABLES
INCL. FRUIT JAM,
PICKLE, FRUIT
SQUASH, FRUIT
DRINK ETC AS IN THE
SCH
PROCESSED MEAT,
POULTRY AND FISH

332

333

VAT

1-Jan-07

VAT

1-Jan-07

760

PRODUCTS OF
MILLETS ( FLOUR,
BROKENS AND BRAN
OF CHOLAM,
CUMBU, RAGI ETC.,)
AS IN THE SCHEDULE

IV

VAT

1-Jan-07

761

PRODUCTS OF PALM
INDUSTRY,TAPIOCO
KAPPI,THIPPI,COTTO
N ROPE,COTTON
SEED HUSK ETC., AS
IN THE SCHEDULE

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

334

762

335

2109

PUFFED RICE,
FLATTENED OR
BEATEN RICE,
PARCHED RICE,RICE
COATED WITH
SUGAR OR GUR ETC,
AS IN THE SCH
PULP OF BAMBOO,
WOOD AND PAPER

768

PULSES AND GRAMS


OLD BY ANY DEALER
WHOSE TOTAL
TURNOVER ON SALE
BELOW RS.500
CR/YEAR AS IN SCH

336

337

2110

338

2111

PULSES AND GRAMS


OTHER THAN THOSE
SPECIFIED
ELSEWHERE IN THE
SCHEDULE
QUININE AND ITS
PRODUCTS

339

340

VAT

1-Jan-07

VAT

1-Jan-07

2112

RAILWAY WAGONS,
ENGINES, COACHES
AND PARTS THEREOF

VAT

1-Jan-07

2113

RAW CASHEW,
CASHEW NUTS,
FRESH OR DRIED,
WHETHER OR NOT
SHELLED OR PEELED

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jul-15

VAT

1-Jul-15

14.5

341

2114

342

763

343

2115

344

6602

345

6601

346

2116

RAW SILK AND SILK


YARN IMPORTED
FROM ABROAD
RAW WOOL AND
ANIMAL HAIR
READYMADE
GARMENTS
Ready to eat
unbranded foods and
drinks served or
catered by other
than star hotels,
restaurants
Ready to eat
unbranded foods,
served or catered by
star hotels
READY TO USE
FLOUR PASTES

2117

RENEWABLE ENERGY
DEVICES AND SPARE
PARTS OTHER THAN
THOSE SPECIFIED IN
THE FOURTH
SCHEDULE.

347

VAT

1-Jan-07

VAT

1-Jan-07

348

2118

349

784

RIVER SAND AND


GRIT, RED EARTH
AND RED GRAVEL
RUBBERISED TEXTILE
FABRICS

764

RUBBER PLAY BALLS


AND BALLOONS

IV

VAT

1-Jan-07

2119

RUBBER, RAW
RUBBER, LATEX, DRY
RIBBED SHEETS OF
RMA GRADES,
RECLAIMED RUBBER
ETC AS IN THE
SCHEDULE

VAT

1-Jan-07

VAT

1-Jan-07

350

351

VAT

1-Jan-07

IV

VAT

1-Jan-07

352

2120

353

2121

354
355

769
356

SAGO AND STARCH


OF ALL KINDS
SALE OF SALT FOR
INDUSTRIAL USE BY
ANY DEALER
(EXEMPTED BY
NOTIFICATION )
SALT (BRANDED OR
OTHERWISE)
INCL.IODIZED OTHER
THAN SALT FOR
INDUSTRIAL USE AS
IN THE SCH
SANDAL WOOD

357

SANITARY
EQUIPMENTS AND
FITTINGS OF EVERY
DESCRIPTION, PARTS
AND ACCESSORIES AS
IN THE SCHEDULE

VAT

1-Jan-07

14.5

358
770

SANITARY
TOWELS,SANITARY
NAPKINS,BELTLESS
NAPKINS,BABY
NAPPIES AND
DISPOSABLE DIAPERS
SAREE FALLS

I
IV

C
B

VAT
VAT

1-Jan-07
1-Jan-07

14.5
0

356

357
358

VAT

1-Jan-07

IV
I

B
C

VAT
VAT

1-Jan-07
1-Jan-07

0
14.5

359

818

360

2122

361

771

362

772

363

2123

364
365

359
2124

366

819

367
368

2125
785

369

2126

370

2127

SCHOOL BAGS AND


UNBRANDED TRAVEL
BAGS (BY
NOTIFICATION)
SCRAPS AND WASTES
- ALUMINIUM,NON
FERROUS SCRAP &
METAL
SCRAP,WASTE OF
WOOL ETC AS IN THE
SCHEDULE
SEEDS OF ALL KINDS
OTHER THAN OIL
SEEDS
SEMEN INCLUDING
FROZEN SEMEN
SEWING MACHINES,
ITS PARTS AND
ACCESSORIES
SHAVING
SETS,SAFETY
RAZORS,RAZOR
BLADES,SHAVING
BRUSH,SHAVING
CREAM,SHAVING
SOAPS ETC AS IN THE
SCH
SHERBET
SHIELDS (BY
NOTIFICATION)
SHIPS, BOATS AND
OTHER WATER
VESSELS
SIDDHA MEDCINE
SILK COTTON SEEDS
SILK FABRICS
(EXCLHAND.SILKS)
TOBACCO AND
TEXTILE FABRICS
UNLESS COVERED BY
AED- OMITTED
12.7.11

VAT

1-Jan-07

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

I
I

C
B

VAT
VAT

1-Jan-07
1-Jan-07

5
5

VAT

1-Jan-07

I
IV

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
0

VAT

1-Jan-07

VAT

1-Jan-07

371

773

372

774

VAT

1-Jan-07

IV

VAT

1-Jan-07

II

VAT

1-Jan-07

30

422

SNUFF TOBACCO
AND PREPARATIONS
CONTAINING SNUFF
w.e.f. 1.11.2014

II

VAT

1-Jan-07

30

2128

SOLVENT OILS OTHER


THAN ORGANIC
SOLVENT OIL

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

417

375

IV

SMOKING MIXTURES
FOR PIPES AND
CIGARETTES w.e.f.
1.11.2014

373

374

SILK WORM LAYING,


COCOON AND RAW
SILK INCLUDING
INDIGENOUS RAW
SILK AND
INDIGENOUS SILK
YARN
SLATE, SLATE
PENCILS AND CHALK
STICKS

376

2129

377

2130

SPECTACLES, PARTS
AND COMPONENTS
THEREOF, CONTACT
LENS AND LENS
CLEANER
SPICES OF ALL
VARIETIES AND
FORMS INCLUDING
CUMIN SEED,
ANISEED, OTHER
THAN THOSE IN THE
IV TH SCH

378

2131

379
380

901
775

381

776

382

360

383

2132

384

361

385

904

SPORTS GOODS
INCL.GOODS FOR
INDOOR OR
OUTDOOR GAMES,
CHILDREN
PLAYGROUND
EQUIPMENTS AS IN
THE SCH
SPRAYERS,SPRINKLER
S AND DRIP
IRRIGATION
INCLUDING THEIR
PARTS AND
ACCESSORIES
STEAM
STITCHED
HANDLOOM AND
MILL MADE HAND
KERCHIEFS
STRONG ROOM OR
VALUT DOORS,
STRONG BOXES AND
DOORS, SAFE
DEPOSIT LOCKERS
ETC AS IN THE
SCHEDULE
STUDENT NOTE
BOOKS AND COPY
BOOKS OTHER THAN
THOSE SPECIFIED IN
THE FOURTH
SCHEDULE
STUDIO
BACKGROUNDS
INCL.LIGHITING
CONTROL
REFLECTORS,MODIFI
ER, BACKGROUNDS
ETC AS IN THE
SCHEDULE
SUGARCANE OF ALL
VARIETIES - w.e.f.
1.11.2014

VAT

1-Jan-07

IV
IV

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
0

IV

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

VAT

1-Jan-07

14.5

IV

VAT

1-Jan-07

386

412

387

2155

388

2133

389

509

SUGARCANE Omitted - w.e.f.


1.11.2014 - MOVED
TO IV SCH EXEMPTION
SUGAR OF ALL KINDS
CANE BEET SUGAR,
CHEM. PURE
SUCROSE IN SOLID
FORM AND
IMPORTED SUGAR 1.11.14
SWEETS MADE OF
GROUNDNUTS,
GINGELLY, PUFFED
RICE, FRIED GRAM
AND PEAS DHALL
AND MURUKKU.
SYNTHETIC GEMS (
BY NOTIFICATION)

390

362

391

2134

SYNTHETIC RUBBER
PRODUCTS AND
PRODUCTS OF
MIXTURE OF RUBBER
TAMARIND SEED
AND POWDER

2135
2136

TANNING MATERIALS
OF VEGETABLE
ORIGIN
TAPIOCA FLOUR

392
393

394
395

803
2137

396

363

TAPIOCO CHIPS,
TAPIOCO WASTE (BY
NOTIFICATION)
TEA
TELEVISION SETS
AND COMPONENT
PARTS AND
ACCESSORIES
THEREOF

II

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

VAT

1-Jan-07

I
I

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
5

VAT
VAT

1-Jan-07
1-Jan-07

5
5

VAT

1-Jan-07

14.5

397

777

398

609

399

798

TENDER
COCONUT,PACKAGE
D TENDER COCONUT
WATER, DESICCATED
COCONUT,
COCONUT MILK AND
POWDER
TEXTILE FAB COATED
WITH GUM,TYRE
CORD FAB OF
TEXTILE FABRICS, ETC
AS IN THE SCH
OMITED FROM
12.7.11
TEXTILE FABRICS
COATED WITH
GUM,TYRE CORD
FABRICS OF TEXTILE
FABRICS, ETC AS IN
THE SCH

823

TEXTILE MACHINERY
AND PARTS (BY
NOTIFICATION)

411

TEXTILE NOT
PRODUCED OR
MANUFACTURED IN
INDIA - IMPORTED
SUGAR removed
w.e.f. 1.11.2014

510
364

THANJAVUR PLATES (
BY NOTIFICATION)
TIMBER

400

401

402
403

404

423

405
406

778
2138

TOBACCO EXTRACTS
AND ESSENCE w.e.f.
1.11.2014
TODDY, NEERA AND
ARRACK
TOOLS

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

VAT

1-Jan-07

II

VAT

1-Jan-07

30

VAT
VAT

1-Jan-07
1-Jan-07

0
14.5

VAT

1-Jan-07

30

VAT
VAT

1-Jan-07
1-Jan-07

0
5

II
IV
I

B
B

TOOTH PASTE,TOOTH
POWDER,TOOTH
BRUSH AND OTHER
DENTIFRICES,MOUTH
WASHERS, ETC AS IN
THE SCHEDULE
407

365

408

2139

409

2140

410
411

2140
2141

TOYS EXCLUDING
ELECTRONIC TOYS
TRACTORS EXCL.
CRAWLER
TRACTORS&
TRAILORS OF
TRACTORS OF ALL
KINDS,POWER
TILLERS,ETC.AS IN
THE SCH
TRACTORS EXCL.
CRAWLER
TRACTORS&
TRAILORS OF
TRACTORS OF ALL
KINDS,POWER
TILLERS,ETC.AS IN
THE SCH
TRANSFORMERS

412

2142

413

825

TRANSMISSION
WIRES AND TOWERS
TREAD RUBBER,
RETREADING
CUSHION,VULCANZIN
G RUBBER AND
SOL.&OTHER
MATERIALS USED
FOR RETREADING
TYRE

366

TYRES,TUBES AND
FLAPS OTHER THAN
THOSE SPECIFIED IN
THE SCHEDULE

414

VAT

1-Jan-07

14.5

VAT

1-Jan-07

Entry Tax Motor


Vehicles

1-Jan-07

I
I

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
5

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

14.5

2143

UMBRELLAS OF ALL
KINDS INCLUDING
BEACH AND GARDEN
UMBRELLAS AND
FOLDING
UMBRELLAS AND
PARTS THEREOF

VAT

1-Jan-07

801

UNBRANDED COFFEE
POWDER OTHER
THAN INSTANT
COFFEE (BY
NOTIFICATION)

VAT

1-Jan-07

417

826

UNBRANDED
FOOTWEAR WITH
SALE PRICE MORE
THAN RUPEES TWO
HUNDRED (BY
NOTIFICATION)

VAT

1-Jan-07

418

806

VAT

1-Jan-07

419

812

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

60

VAT

1-Jan-07

415

416

UNBRANDED GHEE
(BY NOTIFICATION)
UNBRANDED STEEL
FURNITURE (BY
NOTIFICATION)

420

602

421

413

UNMANUFACTURED
TOBACCO AND
REFUSE,CIGARS AND
CIGARETTES, OTHER
MANU. TOBACCO OMITTED FROM
1.4.07
UNMANUFACTURED
TOBACCO, TOBACCO
REFUSE w.e.f.
1.11.2014

822

USED CARS / MOTOR


VEHICLES ON VALUE
ADDITION WITHOUT
INPUT TAX CREDIT
(BY NOTIFICATION)

422

IV

II

423

367

424

2144

VACCUM FLASKS OF
ALL KINDS AND
DESCRIPTIONS
INCLUDING REFILLS ,
PARTS AND
ACCESSORIES AS IN
THE SCH
VANASPATI
(HYDROGENETED
VEGETABLE OIL)

425

426

427
428

429

VAT

1-Jan-07

14.5

VAT

1-Jan-07

2145

VEGETABLE OIL AND


OILCAKE OTHER
THAN THOSE
SPECIFIED IN THE
FOURTH SCHEDULE

VAT

1-Jan-07

765

VEGETABLE OILS
SOLD BY ANY DEALER
WHOSE TOTAL
TURNOVER ON SALE
BELOW RS.FIVE
CR/YEAR AS IN SCH

IV

VAT

1-Jan-07

2146
779

VEGETABLE VATHAL
OF ALL KINDS SOLD
UNDER A BRAND
NAME OTHER THAN
THOSE SPECIFIED IN
THE FOURTH SCH
VERMICELLI

I
IV

B
B

VAT
VAT

1-Jan-07
1-Jan-07

5
0

368

WATCHES,CLOCKS,TI
ME-PIECES,STOP
WATCHES,TIME
SWITCHES , PARTS
AND ACCESSORIES AS
IN THE SCHEDULE

VAT

1-Jan-07

14.5

430

369

WATER
METERS,INDUSTRIAL
THERMOMETERS,WE
IGH.
MACHINES,DIPPING
MEASURES,METER
SCALES ETC AS IN
THE SCH

431
432

780
2147

433

810

434

2148

435

2149

436

2150

437

515

WATER OTHER THAN


AERATED,
MINERAL,DISTILLED,
MEDICINAL,IONIC,BA
TTERY,DEMINERALIS
ED AS IN THE SCH
WET DATES
WET GRINDERS (BY
NOTIFICATION)
WHEAT (BY
NOTIFICATION)
WHEAT FLOUR,
ATTA, MAIDA AND
RAVA (SOOJI)
WINDMILL FOR
WATER PUMPING
AND FOR
GENERATION OF
ELECTRICITY
WOOD COVERED
LEAD
PENCILS,WRITING
PENCILS,
ERASERS,EBONITE
PENS ETC ( BY
NOTIFICATION)

526

WORKS CONTRACT
RELATING TO SIZING
OF YARN - (BY
NOTIFICATION)

104

WORN-OUT OR
BEATEN JEWELLERY

438

439

VAT

1-Jan-07

14.5

IV
I

B
B

VAT
VAT

1-Jan-07
1-Jan-07

0
5

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jan-07

VAT

1-Jul-15

VAT

1-Jan-07

440

441

604

WOVEN FAB. OF
CARD WOOL EXCL.
HAIR BELT, WOVEN
FAB. OF COMB
WOOL EXCL. HAIR
BELT-OMITED FROM
12.7.11

IV

VAT

1-Jan-07

606

WOVEN FAB. OF SYN


FILAMENT YARN,
WOVEN FABRICS OF
ARTIFICIAL FILAMENT
YARN OMITED FROM
12.7.11

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

IV

VAT

1-Jan-07

442

793

443

794

WOVEN FABRICS OF
CARDED WOOL
EXCLUDING HAIR
BELTING, WOVEN
FABRICS OF COMBED
WOOL EXCL. HAIR
BELTING
WOVEN FABRICS OF
COTTON.

444

605

445

792

446

603

WOVEN FABRICS OF
COTTON.OMITED
FROM 12.7.11
WOVEN FABRICS OF
SILK OR OF SILK
WASTE
WOVEN FABRICS OF
SILK OR OF SILK
WASTE-OMITTED
w.e.f. 12.7.11

607

WOVEN FABRICS OF
SYN. STAPLE FIBRES,
WOVEN FABRICS OF
ARTIFICIAL STAPLE
FIBRES OMITED
FROM 12.7.11

447

WOVEN FABRICS OF
SYNTHETIC FILAMENT
YARN, WOVEN FABRICS
OF ARTIFICIAL
FILAMENT YARN
448

449

450

451

452

453

IV

VAT

1-Jan-07

796

WOVEN FABRICS OF
SYNTHETIC STAPLE
FIBRES, WOVEN
FABRICS OF
ARTIFICIAL STAPLE
FIBRES

IV

VAT

1-Jan-07

608

WOVEN PILE FAB OF


WOOL,COTTON OR
MANMADE
FIBRES,GAUZE,NAR.
WOV FAB ETC
OMITED FROM
12.7.11

IV

VAT

1-Jan-07

797

WOVEN PILE FABRICS


OF WOOL,COTTON
OR MANMADE
FIBRES,GAUZE,NARR
OW WOVEN FABRICS
ETC AS IN THE SCH

IV

VAT

1-Jan-07

781

WRITING
INSTRUMENTS,
PENCILS,
SHARPENERS, PENS,
BALLPOINT PENS,
REFILLS,ETC AS IN THE
SCH

IV

VAT

1-Jan-07

VAT

1-Jan-07

795

842

CELLULAR
TELEPHONE
(MOBILE PHONE)
w.e.f. 1.4.2015