VALUE ADDED TAX COMMODITY
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 (a-
2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07Account books (By Notification No. II (1) / CTR /
30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f
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 - 1.1.07Activated Carbon filter (Water pollution control
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 tapes other than those specified elsewhere
Adi Thanda (Goods manufactured by village
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.
Aero Tiller for composting (Water pollution control
Agalvilaku (By Notification No. II (1) / CTR / 30(a-5) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
G.O.Ms.No.79-23.3.07) w.e.f.1.1.07Agarbathi (Exempted By Notification -
VALUE ADDED TAX COMMODITY
Agricultural implements manually operated or animal
driven as notified by the Government Agricultural implements not operated manually or not
driven by animal, sprayersAids and implements for physically challanged
Air conditioning apparatus and instruments
Air flotation (Water pollution control equipments)
Alcoholic liquors of all kinds for human consumption,
other than liquors falling under items 1 and 3,.
Alcoholic liquors of all kinds -Purchased,procured
Alginate (Exempted By Notification - G.O.Ms.No.79-
All goods produced or manufactured by village
industries as specified in the schedule to the Khadi
and village Industries as in the scheduleAll makes of country ploughs (Agricultural
All other materials used in painting and varnishing
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
Aluminium domestic utensils not operated by
Aluminium conductor steel reinforced (ACSR)
Aluminium sink (extrusion) and composite panels
Amateur radio equipments (Transmission apparatus
other than apparatus for radio or T.V. broadcastings)
Andaa (Goods manufactured by village Blacksmith
VALUE ADDED TAX COMMODITY
Andrographic paniculat - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07Andropogan Muricatus - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -
w.e.f - 1.1.07Angle Brackets (Goods manufactured by village
Blacksmith and Adisarakku items)Animal feed including supplement concentrates and
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
Any other goods, not specified in any of the schedule
Apparatus for making coffee under pressure,
Apparatus for obtaining duplicate copies -others
Apparatus, components,parts and accessories
(Capital goods)Appliances, components,parts and accessories or
Arecanut raw seeval (By Notification G.O.Ms.No.36
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
Article such as baskets, (products of palm industry)
Articles made of Fibre glass other than those
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
VALUE ADDED TAX COMMODITY
Asafoetida (Hing) sold by any dealer whose total
turnover in respect of this item does not exceed
Asphaltic roofing (other than those specified in the
Athimaturam - Medicinal herbs and country drug
(clyzorrizha or Liquorice roots) (By Notification G.O.
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 / 30(a-5) / 2007 - G.O.
Autoclave for waste treatment (Water pollution
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 Turbine Fuel including jet fuel
Aviation Turbine Fuel sold to a Turbo-Prop Aircraft
Bacterial culture for agriculture purpose
Bag filters (Air Pollution Control Equipments)
Bajji flour (By Notification No. II (1) / CTR / 30(a-5) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Bajji kattai (Goods manufactured by village
Baking powder, bread improver, cake gel vinegar,
wheat gluten and edible gelatin used for
confectionery and ice creams (Industrial input)
Bangles other than those made of precious metals
Barbed wire (By Notification No. II (1) / CTR / 30(a-5)
/ 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
VALUE ADDED TAX COMMODITY
Bed Bolt (Goods manufactured by village Blacksmith
and Adisarakku items)Bed room lights burning on oil Parts and accessories
including wicks and chimneysBed sheet ,other than those specified in Fourth
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
Beedi (By Notification G.O.Ms.146 dated 8.8.07 -
Beedi Tobacco (By Notification G.O.Ms.146 dated
Belt press (Water pollution control equipments)
Benjamine - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
Big Galangal roots Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07)
Bio filter ( Water pollution control equipments &
Bioxialy oriented polyester film and PVC film
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 -
VALUE ADDED TAX COMMODITY
Black and white or other mono chrome DATA /
Graphic Display tubes, other than Picture tubes and
Black cumin Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
Black sugarcane other than those specified in the
Blood bags and disposables (By Notification No. II
(1) / CTR / 30(a-5) / 2007 - G.O. Ms.No.79 dated
Bodies built on motor vehicles , components, spare
Boerhaavia Diffusa Linn - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
Boilers using agricultural waste as fuel but not
including boilers using municipal waste only as fuel
Bondu nut - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
1.1.07Bone meal -(Exempted By Notification -
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.crogBrick-bats (other than those specified in the Fourth
Schedule) incl.crogBricks of all kinds (other than those specified in the
VALUE ADDED TAX COMMODITY
Buckets made of iron and steel, plastic or other
Buckram and similar stiffened textile fabrics
Bullion, that is to say platinum in mass and
uncoined, pure or alloy, and specieBullion, 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 specieBullion, that is to say,Palamarel silver in mass and
uncoined, pure or alloy, and specieBullion, that is to say,silver in mass and uncoined,
pure or alloy, and specieBun (branded or otherwise) (By Notification
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)
Calamus root - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
1.1.07Calendar other than those specified in the Fourth
Schedule. Camphor in all forms -(By Notification-G.O.Ms.No.79-
Cane or beet sugar and chemically pure sucrose in
solid form Capital goods as described in Secction 2(11) of the
Act. Car telephone (Transmission apparatus other than
broadcastings)(Information Technology products)
Carbon black and acetylene black And other form of
carbon including activated carbon (Industrial Input)
Carbuncle or garnets (precious stone) (whether they
are sold loose or as forming part of any article or
VALUE ADDED TAX COMMODITY
Cashew nuts fresh or dried, whether or not shelled or
peeledCashew shell By Notification No. II (1) / CTR / 30(a-
2) / 2007 - G.O. Ms.No.79 dated 23.3.07Cassia Flower - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
1.1.07Cathode ray osilloscopes (Information Technology
products)Cats eye (precious stone) (whether they are sold
loose or as forming part of any article or jewellery in
Cellular telephone (Mobile phone)(Transmission
apparatus other than apparatus for radio or T.V.
broadcastings) (Information Technology products)
Cellulose lacquers, nitro -cellulose, lacquers , clear
and pigments and nitro-cellulose ancillaries in liquid,
semi solid or pasty forms (Industrial Input)
Cement hollow blocks (other than those specified in
Cement products in combination with other materials
Centrifugal pump sets for water handling and parts
Centrifuge (Water pollution control equipments)
Chassis of motor vehicles , components, spare pars
and accessories thereofCheese sold without a brand name other than those
Chemical fertilizers and combination thereof
Chemicals of all kinds other than those specified
VALUE ADDED TAX COMMODITY
Children tri-cycles and carriages parts and
accessories including tyres, tubes and flaps used
Chillies Other than those specified in the Fourth
ScheduleChillies sold by any dealer whose total turnover in
respect of this item does not exceed rupees three
hundred crores in a yearChilly powder sold by any dealer whose total
turnover in respect of this item does not exceed
Chips sold without a brand name other than those
Chocolates sold without a brand name other than
those specified in the Fourth Schedule.
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
Clay for manufacture of Bricks Exempted (By
Notification - G.O.No.107 - w.e.f.23.5.07)
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
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
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,including coke in all its forms, but excluding
VALUE ADDED TAX COMMODITY
Coarse screen / micro screen (Satinless steel / mild
steel) - (Water pollution control equipments)
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
Coconut milk powder sold without a brand name
other than those specified in the Fourth Schedule.
Coconut oil sale by any dealer whose total turnover
on sale of those goods does not exceed rupees five
hundred crores per annumCoconut other than Copra By Notification No. II (1) /
CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -
Coconut shell powder By Notification No. II (1) / CTR
/ 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -
Coffee roasting appliances (Electrical domestic and
Cold storage equipments, components,parts and
Colour - DATA / Graphic Display tubes, other than
Picture tubes and parts (Colour) (Information
Combined harvesters , attachments and parts
Communication equipments such as Private Branch
Compressor of refrigerating equipments (Industrial
Input)Computer peripherals (Information Technology
Computer Systems - Parts and accessories
VALUE ADDED TAX COMMODITY
Computer systems (Information Technology
Condenser for waste recovery ( Water pollution
control equipments & Instrumentations)
Confectionery sold without a brand name other than
those specified in the Fourth Schedule.
Continuous Ambulatory Peritoneal Dialysis (CAPD)
fluids used for treatment in renal failure cases (Life
saving drugs )Continuous Chemical Dosing Equipments (Water
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
ScheduleCoral (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
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
Corriander Other than those specified in the Fourth
Cotton seed oil sale by any dealer whose total
turnover on sale of those goods does not exceed
VALUE ADDED TAX COMMODITY
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 therewithCountry bricks made of baked clay and other
machine made or hand made (other than those
specified in the Fourth Schedule) incl.crogCountry tiles made of baked clay and other machine
made or hand made (other than those specified in
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
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
Crude oil (ie) Crude petroleum oils/ obtained from
Crutches (Aids for physically challenged persons)
Cumin seed other than those specified in the Fourth
Curd maker (Electrical domestic and commercial
Cutlery (other than those specified elsewhere in the
schedule)Cycle carriage for invalid persons (Aids for
Cycles, bi-cycles parts and accessories including
Cyclones (Air Pollution Control Equipments)
Cyclophosphamide.Inj (Life saving drugs )
Cyclophosphamide.Tab (Life saving drugs )
VALUE ADDED TAX COMMODITY
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
Date syrup (By Notification No. II (1) / CTR / 30(a-5)
/ 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
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
Deep fat fryer (Electrical domestic and commercial
Demineraliser for effluent treatment (Water pollution
Demodulators (Information Technology products)
De-oiled cakes sale by any dealer whose total
turnover on the sales of these goods does not
exceed rupees five hundred crores per year
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
Detergents whether cakes, liquid or powder - (other
than those specified else where in the schedule)
Diagonstic Kits (By Notification No. II (1) / CTR /
30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f
- 1.1.07Diagonstic reagents (By Notification No. II (1) / CTR /
30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f
Diamonds (whether they are sold loose or as forming
part of any article or jewellery in which they are set)
Diary other than those specified in the Fourth
VALUE ADDED TAX COMMODITY
Didanosine (Drugs used for the treatment of AIDS
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
Diodes, transistors and similar semi-conductor
Direct Paddy Seeder(Agricultural implements
Disc for laser reading systems for reproducing phenomena other than sound or image (IT
Software of any media) - (Information Technology products)Dish washer (Electrical domestic and commercial
Dissolved Air Flotation (Water pollution control
Doopakal (By Notification No. II (1) / CTR / 30(a-5) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
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
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 / 30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07Doors made of any materials other than those
specified in the scheduleDosai Chatti (Goods manufactured by village
VALUE ADDED TAX COMMODITY
Dosai kal (Goods manufactured by village
Drawing ink whether or not concentrated or solid,
excluding toner and cartridges other than those
Drier (Electrical domestic and commercial
Dry fish(other than branded, processed and packed
Dry fruits nuts and kernals -other than those
Dry leaves (manthara leaves, coconut thatches,)
Dry Scrubber ( Water pollution control equipments &
Earthern tiles and refractory monolithic (other than
those specified in the Fourth Schedule) incl.crog
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 -
1.1.07Ebonite pens By Notification No. II (1) / CTR / 30(a-
2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f -
1.1.07Eclipta Alba - Medicinal herbs and country drug( By
Notification No.II (1) / CTR / 30 (a-2) / 2007 - G.O.
Efafinavir (Drugs used for the treatment of AIDS
VALUE ADDED TAX COMMODITY
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
Electric Storage batteries including containers,
covers and platesElectric time switches (Electrical domestic and
commercial appliances)Electrical apparatus for line telephony on telegraphy
Electrical capacitors, fixed, variables and parts
Electrical domestic and commercial appliances -
other than those specified in the schedule
Electrical hearing aids (Aids for physically challenged
persons)Electrical meters for digestors (Water pollution
control equipments)Electrical resistors (Information Technology
Electroflux (By Notification No. II (1) / CTR / 30(a-5) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Electronic calculators, parts and accessories
Electronic integrated circuits and Micro-assemblies
Electronic Private Automatic Branch Exchange
Electronic typewriters, parts and accessories
(Information Technology products)Electrostatic precipitators (Air Pollution Control
Equipments)Elevators - whether operated by electricity, hydraulic
power, mechanical power or steamEllu Mittai (Exempted By Notification -
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)
Enamels not otherwise specified in this schedule
VALUE ADDED TAX COMMODITY
Energy (Sathu Mavu) flour (By Notification No. II (1) /
CTR / 30(a-5) / 2007 - G.O. Ms.No.79 dated
Enlarges,plates an cloth required for use therewith
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
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
Exercise book other than those specified in Fourth
Expanded polystyrene of all kinds of mica
Extrusions of non-ferrous metals such as aluminium,
Fabric filters (Air Pollution Control Equipments)
Fabrics covered partially or fully with textile flocks or
with preparation containing textile flocks
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 glass sleeves, fibre glass tapes, milinex paper
lethoroid paper, empire cloth (Industrial Input)
Fibres of all types and their waste other than those
VALUE ADDED TAX COMMODITY
Files and folders made of paper board (By
Notification G.O.Ms.No.36 dated 1.4.08-w.e.f.1.4.08)
Filter head assembly (Air Pollution Control
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
Firewood, excluding casurina and eucalyptus timber
Fish (other than branded, processed and packed
Flavoured milk (Tinned, bottled or packed)
Flavouring essence and synthetic food colour
Floor and wall tiles of all varieties - others
Floor boards whether or not containing any other
material othen than woodFloor polishers (Electrical domestic and commercial
appliances)Flour, brokens and bran of kudiraivalai (Product of
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
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
Flour,brokens and bran of cumbu (Product of millets)
VALUE ADDED TAX COMMODITY
Fly ash bricks(other than those specified in the
Fly ash other those specified in Fourth schedule
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
rupeesForeign 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)
Fried and roasted grams Other than those specified
in the Fourth ScheduleFried grams sale by any dealer whose turnover in
respect of the goods in each item does not exceed
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
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
Galangal roots - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
VALUE ADDED TAX COMMODITY
Gas holding tanks for digestors (Water pollution
Gas meters for digestors (Water pollution control
equipments)Gas ovens - other than those mentioned in any of
the scheduleGas stoves - other than those mentioned in any of
the ScheduleGases of all kinds other than Liquified Petroleum
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
Generators used for producing electricity (By
Notification G.O.Ms.No.36 dated 1.4.08 -
Ghamellas or Santhu Chatti (Goods manufactured
by village Blacksmith and Adisarakku items)
Gingelly oil sale by any dealer whose total turnover
on sale of those goods does not exceed rupees five
Glass -other than those specified elsewhere in the
Glass Beads and Glass marbles (Goligundu)
Glass frit and other glass in the form of powder,
granules or flakesGlassware -other than those specified elsewhere in
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
Gold and jewellery made of it and articles made of
gold Goods covered by Public Distribution System
VALUE ADDED TAX COMMODITY
Goods manufactured by village Blacksmith and
Adisarakku items as notified by the GovernmentGoods taken under customs bond for re-export after
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
Granulated slag (slag sand) from manufacturing of
iron or steel (Industrial Input)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 - 1.1.07Graph book other than those specified in Fourth
Grinder (Electrical domestic and commercial
appliances)Groundnut oil sale by any dealer whose total
turnover on sale of those goods does not exceed
Gum Benzoin in the form of tablets or sticks
Gum resin, gum arabica, gum gel and gum glue
Gymnena Sylvestra - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07)
Hand operated sprayers and dusters (Agricultural
VALUE ADDED TAX COMMODITY
Handmade laundry brightners of all its forms
Handmade Mittai (Exempted By Notification -
Hawai chappals and straps thereof other than those
Headers and laterals with accessories for trickling
filters (Water pollution control equipments)
Headphones (Information Technology products)
Hearing aid cords (Aids for physically challenged
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
Hemidusmus - Medicinal herbs and country drug(By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
High Speed Diesel Oil ( By Notification -
G.O.Ms.No.57 dated 5th June 08) - w.e.f. 6.6.08
High volume sampler (Air Pollution Control
Hoes(Agricultural implements manually operated )
Hoists - whether operated by electricity, hydraulic
power, mechanical power or steamHollow block bricks(other than those specified in the
Horse-shoe (Goods manufactured by village
VALUE ADDED TAX COMMODITY
Horse-shoe nails (Goods manufactured by village
Hot food cabinet (Electrical domestic and
Hurricane lights burning on oil Parts and
accessories including wicks and chimneysHusk and bran of all pulses and grams (other than
those specified in the Fourth Schedule)Husk and bran of all cereals (other than those
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
Incinerator ( Water pollution control equipments &
Indigofera-Tinctoria Linn - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07Indinavir (Drugs used for the treatment of AIDS
Industrial inputs – Any goods falling under Part –C of
First Schedule to the Tamil Nadu Value Added Tax
Act, 2006 Industrial thermometers parts and accessories
thereofIndustrial valves of all kinds and industrial fans
(Industrial Input)Information Technology products as notified by the
Insect repellent coils, mats, liquids and creams and
Insect killer devices including heating devices used
VALUE ADDED TAX COMMODITY
Instant foods sold without a brand name other than
those specified in the Fourth Schedule.
Instant Sambirani in the form of tablets or sticks
Instrument panel clocks of all kinds parts and
accessories thereofInstruments for drawing and dissection By
Notification No. II (1) / CTR / 30(a-2) / 2007 - G.O.
Interesterified vegetable oil fat (Vanaspathi) (By
Notification No. II (1) / CTR / 30(a-5) / 2007 - G.O.
Internal combustion engine, their spare parts
Intra-ocular lenses (Aids for physically challenged
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
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)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
Jelly - (processed Vegetables/fruits)(whether in
sealed containers or otherwise), other than those
Jewellery made of rolled gold and imitation gold
VALUE ADDED TAX COMMODITY
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 / 30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Kadalai Mittai ((Exempted By Notification -
G.O.Ms.No.107-23.5.07) w.e.f 23.5.07Kaempeearia-galang - Medicinal herbs and country
drug(By Notification G.O. Ms.No.5 dated 1.1.07) -
Kamalai Thoni (Agricultural implements animal
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 -
1.1.07Karpoorathattu (By Notification No. II (1) / CTR /
30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f
- 1.1.07Karthikai vilakku (By Notification No. II (1) / CTR /
30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f
- 1.1.07Karukamani made of gold and used as symbol of
wedlock without chain (By Notification G.O.Ms.No.36 IV
dated 1.4.08 w.e.f 1.4.08)Kasu Aani used in ploughs (Goods manufactured by
village Blacksmith and Adisarakku items)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 23.3.07-
Kerosene sold through Public Distribution System
Kerosene stoves Parts and accessories including
wicks and chimneys Khadi garments / goods and made-ups as notified
Kinatru Urulai (Goods manufactured by village
VALUE ADDED TAX COMMODITY
Knives (Agricultural implements manually operated )
Kokki Bolt (Goods manufactured by village
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
Kovilmani (By Notification No. II (1) / CTR / 30(a-5) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Kozhu (Agricultural implements manually operated )
Kudams made of iron and steel, plastic or other
Kumizh sets (Goods manufactured by village
Kuthuvilakku (By Notification No. II (1) / CTR / 30(a-
5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f -
1.1.07Kuzhavi (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
Lace in the piece in stripes or in motifs of cotton or
manmade fibresLadders made of any materials other than those
Laminated board of sheet of all varieties and
VALUE ADDED TAX COMMODITY
Lamivudine (Drugs used for the treatment of AIDS
Latex concentrate all grades and qualities
Lekh or khesari sale by any dealer whose turnover in
respect of the goods in each item does not exceed
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
Light roofing sheets obtained by immersing paper
Liquefied petroleum gas for domestic purpose
Liquid Crystal devices, flat panel display devices and
partsLiquid glucose dextrose syrup (non-medicinal)
Logs - other than those specified elsewhere in the
Machinery, components,parts and accessories
(Capital goods)Magnetic tapes for reproducing phenomena other
than sound or image( IT Software of any media)
Magnolia-Fuscata Andr - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
VALUE ADDED TAX COMMODITY
Mamooty fork (Agricultural implements manually
operated )Man-hole cover used in connection with drainage
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 / 30(a-5) / 2007 - G.O. Ms.No.79 dated
23.3.07) -w.e.f - 1.1.07Massage apparatus (Electrical domestic and
Masur or lentil sale by any dealer whose turnover in
respect of the goods in each item does not exceed
Materials used for making footwear (By Notification
No.II (1)/CTR/34(a-2)/2007- G.O. Ms.No.107 dated
23.5.07) - w.e.f. 23.5.07Mathematical learning instruments By Notification
No. II (1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79
dated 23.3.07 -w.e.f - 1.1.07Mathu (Goods manufactured by village Blacksmith
Meat(other than branded, processed and packed
items ) ,Mechanical Flocculator (Water pollution control
Mechanical times (Electrical domestic and
Medicated ointments produced under drugs licence
Melia Azadirachita (neem) barks,leaves,flowers- 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
VALUE ADDED TAX COMMODITY
Metal powder including metal pastes of all types and
grades other than those falling under the declared
goodsMetal scraps other than those falling under the
Micro filter (Water pollution control equipments)
Microphones (Information Technology products)
Milk products (Tinned, bottled or packed)
Minuspora Elangi ( By Notification No.II (1) / CTR /
30 (a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -
Mist eliminator (Air Pollution Control Equipments)
Mixer (Electrical domestic and commercial
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
Monoblock pump sets for water handling and parts
Mookanam Kayiru Chains (Goods manufactured by
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 / 30(a-5) / 2007 - G.O. Ms.No.79 dated
23.3.07) -w.e.f - 1.1.07Mopeds , components, spare pars and accessories
VALUE ADDED TAX COMMODITY
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 G.O.Ms.No.36 dated
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 thereofMotor combinations , components, spare pars and
accessories thereofMotor cycles , components, spare pars and
accessories thereofMotor engines , components, spare pars and
accessories thereofMotor scooters , components, spare pars and
Motor vehicle on value addition without input tax
credit (By Notification No. II (1) / CTR / 30(a-5) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Motor vehicle, components, spare pars and
accessories thereofMotor vessels , components, spare pars and
accessories thereofMotor with reduction gear arrangements intended for
clarifiers for liquid waste treatment (Water pollution
control equipments)Motorettes , components, spare pars and
accessories thereofMoulded idols (By Notification No. II (1) / CTR / 30(a-
5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f -
1.1.07Moulded plastic footwear thereof other than those
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 -
1.1.07Multimedia speakers (Information Technology
products)Municipal waste conversion devices for producing
VALUE ADDED TAX COMMODITY
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)
Nano filter (Water pollution control equipments)
Natural or cultured(precious stone) (whether they are
sold loose or as forming part of any article or
Nellap panai kizangu - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -
w.e.f - 1.1.07Nellikai - Medicinal herbs and country drug(By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
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
Nevirapine (Drugs used for the treatment of AIDS
Noble metals (iridium, osmium, palladium, rhodium
Non refractory surfacing preparation for fecades
Non-alcoholic beverages sold without a brand name
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
VALUE ADDED TAX COMMODITY
Non-woven fabric and its product (By Notification
No.II (1)/CTR/34(a-2)/2007- G.O. Ms.No.107 dated
Oil cake other than those specified in the Fourth
ScheduleOil cakes sale by any dealer whose total turnover on
the sales of these goods does not exceed rupees
five hundred crores per yearOil colours in cakes or in liquid forms and brushes
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
Old brass vessel whether worn out or beaten
Oothu kuzhal (Goods manufactured by village
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 lenses other than lenses for spectacles
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 - 1.1.07Other aquatic products (other than branded,
Other materials used for retreading tyres (By
Notification No.II (1)/CTR/34(a-2)/2007- G.O.
Ms.No.107 dated 23.5.07) - w.e.f. 23.5.07
Other packing materials notified by the Government
VALUE ADDED TAX COMMODITY
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
Ovens (Electrical domestic and commercial
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
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
Paddles (Water pollution control equipments)
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
Painting water colours and brushes used there in
Paints not otherwise specified in this schedule
Palm oil sale by any dealer whose total turnover on
sale of those goods does not exceed rupees five
Panchamirtam sold by any dealer (Exempted By
Notification - G.O.Ms.No.79-23.3.07) w.e.f.1.1.07
Paper bags (whether printed or not) (By Notification
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)
VALUE ADDED TAX COMMODITY
Paraffin wax of all grade standards other than food
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
Part and accessories of Sanitary equipments
Partially machine made safety matches.
hydrocarbons, chlorine, fluorine, etc.,) (Air Pollution
Partitions made of any materials other than those
specified in the scheduleParts of Transmission apparatus other than
apparatus for radio or T.V. broadcastingParts an accessories of
Bulldozer,Dumpers,excavatores etc.,Parts an accessories ofWater cooler cum heater
unitsParts and accessories - Cinematographic
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,
Parts and accessories of Air Conditioner
Parts and accessories of Air Conditioner and
Parts and accessories of Diesel locomotive
Parts and accessories of Motor vehicle,Motor
Parts and accessories of Watches, clock etc
Parts of footwear (including upper), reprocessed sole
Paste - (processed Vegetables/fruits) (whether in
sealed containers or otherwise), other than those
VALUE ADDED TAX COMMODITY
Patakam - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
Pathira kuradu (Goods manufactured by village
Blacksmith and Adisarakku items)Pavai vilakku (By Notification No. II (1) / CTR / 30(a-
5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f -
Pavement blocks excluding cement jolleys, doors,
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 yearPeas Other than those specified in the Fourth
SchedulePeas 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 yearPeas dhall Other than those specified in the Fourth
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
Perambulators iand tyres, tubes and flaps used
Permanent magnets and articles (Information
Technology products)Personal samplers (Air Pollution Control
VALUE ADDED TAX COMMODITY
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 (a-
2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07Pick axe (Agricultural implements manually operated
)Pickles sold without a brand name other than those
specified in the Fourth Schedule. Pigments including water pigment and leather
finishes (Industrial Input)Pile fabrics, including ‘Long pile’ fabrics and terry
Pillow cover and other textile made - ups
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
Pipercubebalinn - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
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 -
Pitet tube (Air Pollution Control Equipments)
Planks - other than those specified elsewhere in the
Plant, components,parts and accessories (Capital
Plastic goods of all other than Doors, windows, frames, profiles,automobile,industrial and Sanitary
items (By Notification No. II (1) / CTR / 30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Plastic Photo frames (By Notification G.O.Ms.No.36
VALUE ADDED TAX COMMODITY
Platform scales parts and accessories and weights
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
Polished granite slabs including Tomb,monumnet
and head stonePollution control equipments as notified by the
Government Pollution control equipments as notified by the
Government -othersPollution Control equipments, components,parts and
Pomogranite shell - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -
w.e.f - 1.1.07Poori Palagai (Goods manufactured by village
Blacksmith and Adisarakku items)Popcorn sold without a brand name other than those
Pori Urundai (Exempted by Notification - GO. No.
107 - w.e.f.23.5.07)Postal items like envelope, post card, etc. sold by
Prasadam sold by any dealer (Exempted By
Notification - G.O.Ms.No.79-23.3.07) w.e.f.1.1.07Prawn (other than branded, processed and packed
Precious stones - others (whether they are sold
loose or as forming part of any article or jewellery in
Prepared unrecorded media for sound recording
(Information Technology products)Pressure cookers / pans except utensils made of
Pressure filter (Water pollution control equipments)
Pressure gauges (Air Pollution Control Equipments)
VALUE ADDED TAX COMMODITY
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
Printing rollers, reducers blanket wash / roller wash
and rectarders pre sensitized platae and thermal
plate used in printing industry. (Industrial Input)
containers or otherwise), other than those specified
Processed fruit (whether in sealed containers or
otherwise), other than those specified in the Fourth
Products of palm industry other than those listed in
Prosthetics (Aids for physically challenged persons)
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
PVC sheets - Plastic sheets (Industrial Input)
PVC resin and compound of all forms and kinds
Quality Control equipments, components,parts and
accessories(Capital goods)Quenching oil, mineral oils excluding crude oil
VALUE ADDED TAX COMMODITY
Quercus Infectoria oliv - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -
Racker arms (Water pollution control equipments)
Radial arms and accessories for trickling filters
Radio Pagers (Information Technology products)
Radio communication receivers - others (Information
Technology products)Rafters of any size or variety - other than those
Rat traps (Goods manufactured by village
Readymade garments and made-ups manufactured
and sold by institutions affiliated to Khadi and Village IV
Refined oils of all items 1 to ( 8) specified in the schedule by any dealer whose total turnover on sale
of those goods does not exceed rupees five hundred crores per annumRefined Palm oil by any dealer whose total turnover
on sale of those goods does not exceed rupees
fivehundred crores per annumRefractory bricks (other than those specified in the
VALUE ADDED TAX COMMODITY
Refrigerating applicanes and equipments of all kinds
Renewable energy devices and spare parts other
than those specified in the Fourth Schedule.
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/34(a-2)/2007- G.O. Ms.No.107 dated
23.5.07) - w.e.f. 23.5.07Reverse Osmosis filter (Water pollution control
Rice bran oil sale by any dealer whose total turnover
on sale of those goods does not exceed rupees five
hundred crores per annumRice cooker (Electrical domestic and commercial
Rifampicin.cap & Tab (Life saving drugs )
Rolling shutters whether operated manually,
mechancially and electrically and their parts
Rotary hoes (Agricultural implements manually
operated )Rotary screen / comminutor (Stainless / detritor)
(Water pollution control equipments)Roti maker (Electrical domestic and commercial
appliances)Rubber solution used for retreading tyres (By
Notification No.II (1)/CTR/34(a-2)/2007- G.O.
Ms.No.107 dated 23.5.07) - w.e.f. 23.5.07
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)
VALUE ADDED TAX COMMODITY
Rupee note, when sold to the Reserve Bank of India
Rusk (branded or otherwise) (By Notification
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)
Sanitary equipments and fittings of every description
Sapphires (precious stone) (whether they are sold
loose or as forming part of any article or jewellery in
which they are set)Saraswathi leaves - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -
w.e.f - 1.1.07Sardonyx (precious stone) (whether they are sold
loose or as forming part of any article or jewellery in
Sarja Rasam (Damarbatu) - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07Satavari - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
1.1.07Savouries sold without a brand name other than
those specified in the Fourth Schedule.
School bags (By Notification No. II (1) / CTR / 30(a-
5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f -
Scouring or cleaning powder other than branded
Scraps of lead (other than those specified
elsewhere in the Schedule) Scraps of brass (other than those specified
elsewhere in the Schedule) Scraps of lead alloys (other than those specified
VALUE ADDED TAX COMMODITY
Scraps of copper (other than those specified
elsewhere in the Schedule) Scraps of copper alloys (other than those specified
Seashell (Exempted By Notification - G.O.Ms.No.79-
23.3.07) w.e.f.1.1.07Seaweed (Exempted By Notification - G.O.Ms.No.79-
23.3.07) w.e.f.1.1.07Seeds of all used for sowing purpose By Notification
No. II (1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79
Semi precious stones (whether they are sold loose
or as forming part of any article or jewellery in which
they are set)Senna leaves, pods - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -
Sequinavir (Drugs used for the treatment of AIDS
Sewing machines, its parts and accessories
Sewing threads of all kinds whether natural or
artificial but excluding surgical sewing thread
Sharpners (Electrical domestic and commercial
appliances)Shavers (Electrical domestic and commercial
Sheets, Circle, hoops, strips, bars, rounds, squares,
flaps, coils and foils of non- ferrous metals
Shields (By Notification No. II (1) / CTR / 30(a-5) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Shikakai sold by any dealer whose total turnover in
respect of this item does not exceed rupees three
hundred crores in a yearShikakai Other than those specified in the Fourth
ScheduleShikakai powder Other than those specified in the
VALUE ADDED TAX COMMODITY
Shikakai powder sold by any dealer whose total
turnover in respect of this item does not exceed
Shovels (Agricultural implements manually operated
Sickles (Agricultural implements manually operated )
Siddha Medicine (By Notification G.O.Ms.No.36
Signal analysers (Information Technology products)
Silicon carbide, silicone resin and silicone oil
Silk fabrics (excluding handloom silks) unless
Silver and jewellery made of it and articles made of
silver. Simple spectacles sold to Government for
distribution at Government Free Eye Camps (Aids
Siruthekku - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
Skimmed milk powder,( Tinned, bottled or packed)
Sledge Hammer (Agricultural implements manually
Smoke meter (Air Pollution Control Equipments)
Snuff and Cheroot (By Notification G.O.Ms.146
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 (a-
2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07Solanum Xanthocarpum- 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
VALUE ADDED TAX COMMODITY
Solar cells of all kinds parts and accessories thereof
Solvent oils other than organic solvent oil
Somolocis Racemosa Roxb - Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
Sound recording and reproducing equipments
Soya oil sale by any dealer whose total turnover on
sale of those goods does not exceed rupees five
hundred crores per annumSpades (Agricultural implements manually operated
)Spectacles, parts and components thereof, contact
lens and lens cleanerSpectrophotometer (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 Spoons made of steel (Goods manufactured by
village Blacksmith and Adisarakku items)Sports goods including goods for indoor or outdoor
games excluding apparel and footwearSpring balance parts and accessories and weights
used therewithSprinklers and drip irrigation equipments including
Standing trees - other than those specified
elsewhere in the scheduleStands made of any materials other than those
Stavudine (Drugs used for the treatment of AIDS
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)
Stone flower - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
VALUE ADDED TAX COMMODITY
Stoneware(other than those specified in the Fourth
Stramonium seeds - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -
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
Student note books other than those specified in the
Fourth ScheduleStudent Note Books manufactured out of paper
purchased from Registered dealers liable to pay
Submersible pump sets for water handling and parts
thereofSubsoil injector(Agricultural implements manually
Sugar not produced or manufactured in India.
Sunflower oil sale by any dealer whose total
turnover on sale of those goods does not exceed
Super enamelled copper wire (Industrial Input)
Surface aerators / floating aerators and accessories
Sweets sold without a brand name other than those
Switches, Connectors relays for upto 5 amps
VALUE ADDED TAX COMMODITY
Synthetic Gems (By Notification No. II (1) / CTR /
30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07) w.e.f.-
1.1.07Synthetic packing media for trickling filters (Water
Synthetic rubber all grades and qualities
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
Tamarind sold by any dealer whose total turnover in
respect of this item does not exceed rupees three
Tamoxifan citrate.Tab (Life saving drugs )
Tandem cycles, cycle combinations, parts and
accessories including tyres, tubes and flaps used
Tapioca chips (By Notification No. II (1) / CTR / 30(a-
5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f -
Tapioca waste (By Notification No. II (1) / CTR / 30(a-
5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f -
Telephone answering machines (Information
Terry towelling and similar woven terry fabrics
Textile fabrics coated with gum or amylaceous
substances of a kind used for the outer covers of
Textile machinery and parts (By Notification No. II (1)
/ CTR / 30(a-5) / 2007 - G.O. Ms.No.79 dated
Textile not produced or manufactured in India.
Textiles fabrics, impregnated, coated, covered or
VALUE ADDED TAX COMMODITY
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 -
1.1.07Thatta 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
Thippilli Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
Thopporai valayam (Agricultural implements animal
drawn )Three wheelers , components, spare pars and
accessories thereofThree wheelers with or without motor used by
phsically handicapped person (Aids for physically
Thulasi leaves - Medicinal herbs and country
drug(By Notification G.O. Ms.No.5 dated 1.1.07) -
Timber (Air Pollution Control Equipments)
Timber -other than those specified elsewhere in the
scheduleTime pieces (Whether or not in combinatiion with
Tins and receptacles to keep food or beverages or
other articles, hot or coldTobacco leaves (By Notification G.O.Ms.146 dated
Toffees sold without a brand name other than those
Toilet soaps (other than those specified else where
VALUE ADDED TAX COMMODITY
Tools, components,parts and accessories (Capital
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
Tractors of all kinds (excluding crawler tractors), and
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
thereofTrailors of tractors of all kinds and attachments and
Transportable telephone(Transmission apparatus
other than apparatus for radio or T.V. broadcastings)
Tread rubber (By Notification No.II (1)/CTR/34(a-
2)/2007- G.O. Ms.No.107 dated 23.5.07) - w.e.f.
Tribulus-Terratrusliun -Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -
w.e.f - 1.1.07Trichosanthes Cucumerina - 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. Tri-cycles including delivery tri-cycles cycle
combinations, parts and accessories including tyres,
Tube / plate separator (Water pollution control
Tubes,pipes and fittings thereof (capital goods)
VALUE ADDED TAX COMMODITY
Tur or arhur sale by any dealer whose turnover in
respect of the goods in each item does not exceed
Turmeric Other than those specified in the Fourth
ScheduleTurmeric powder sold by any dealer whose total
turnover in respect of this item does not exceed
rupees three hundred crores in a yearTurmeric sold by any dealer whose total turnover in
respect of this item does not exceed rupees three
hundred crores in a yearTurpentine Oil, bale oil and white oil (Industrial
Input)Tyre cord fabric of high tenacity yarn of nylon or
polyamidesTyre cord fabric of high tenacity yarn of polyesters or
Tyres, tubes and flaps ordinarily used for tractors
Tyres, tubes and flaps other than those specified in
the scheduleTyres,tubes and flaps ordinarily used for trailer of
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.79-23.3.07) w.e.f.1.1.07
Unbranded footwear with sale price more than rupees two hundred (By Notification No.II
(1)/CTR/34(a-2)/2007- G.O. Ms.No.107 dated 23.5.07) - w.e.f. 23.5.07Unbranded Ghee (By Notification No. II (1) / CTR /
30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f
- 1.1.07Unbranded Steel furniture (By Notification No. II (1) /
CTR / 30(a-5) / 2007 - G.O. Ms.No.79 dated
23.3.07) -w.e.f - 1.1.07Unbranded travel bags (By Notification No. II (1) /
CTR / 30(a-5) / 2007 - G.O. Ms.No.79 dated
Uninterrupted power supply, parts and accessories
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
Used cars on value addition without input tax credit
(By Notification No. II (1) / CTR / 30(a-5) / 2007 -
G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
VALUE ADDED TAX COMMODITY
Utensils of all other than those specified in the
Fourth Schedule,Vaccum cleaner (Electrical domestic and
Vacuum Filter (Water pollution control equipments)
Vacuum filter (Air Pollution Control Equipments)
Vacuum flasks of all kinds and descriptions,
Vandi Acchu (Goods manufactured by village
Blacksmith and Adisarakku items)Vandi Pattai (Goods manufactured by village
Vasakkal Brackets (Goods manufactured by village
Vegetable oil other than those specified in the
Fourth ScheduleVegetable oils sale by any dealer whose total
turnover on sale of those goods does not exceed
rupees five hundred crores per annumVegetable vathal of all kinds sold under a brand
name other than those specified in the Fourth
ScheduleVempadapattai (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 - 1.1.07Vending machines (Electrical domestic and
Ventilators made of any materials other than those
Vibhuti sold by any dealer (Exempted By Notification
Vilampazham - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
1.1.07Vilvapazham- Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f -
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
VALUE ADDED TAX COMMODITY
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
elsewhereVulcanizing rubber (By Notification No.II
(1)/CTR/34(a-2)/2007- G.O. Ms.No.107 dated
Walkietalkie set(Transmission apparatus other than
apparatus for radio or T.V. broadcastings)
Washing machines (Electrical domestic and
commercial appliances)Washing soap (other than those specified else
Waste of all types of yarn and sewing thread
Waste of wool (goats hair and similar fibrous growth
Water heater including immersion heater (Electrical
Water meters, parts and accessories thereof
Water other than – Aerated, mineral, distilled,
medicinal, ionic, battery, de-mineralised water and
Water Pollution Testing Kits ( Instrumentation)
Water purifier (Electrical domestic and commercial
Waxes of all kinds and forms (Industrial Input)
Weigh bridges parts and accessories and weights
used therewithweighing balances , parts and accessories and
weights used thereofWeighing machines of all kinds parts and
VALUE ADDED TAX COMMODITY
Weighing scales parts and accessories and weights
Weirs (Water pollution control equipments)
Wet grinders (By Notification No. II (1) / CTR / 30(a-
5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f -
1.1.07Wet land weeder (Agricultural implements manually
Wet Scrubbers (Air Pollution Control Equipments)
Wheat ( By Notification - G.O.Ms.No.79-23.3.07)
Wheat sold through Public Distribution System
Wheel Chairs (Aids for physically challenged
Wiathania somnifetra - Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -
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 / 30(a-5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07Windows made of any materials other than those
wire links (By Notification No. II (1) / CTR / 30(a-5) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
wire rod (By Notification No. II (1) / CTR / 30(a-5) /
2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Wood covered lead pencils By Notification No. II (1) /
CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -
Wood Tar and wood tar oil (Industrial Input)
Wood-fordia-Fruiticosa kura -Medicinal herbs and
country drug (By Notification G.O. Ms.No.5 dated
1.1.07) -w.e.f - 1.1.07woods of all kinds - other than those specified
elsewhere in the scheduleWord Processing machines, parts and accessories
Woven fabrics of artificial filament yarn
Woven fabrics of artificial staple fibres
VALUE ADDED TAX COMMODITY
Woven fabrics of carded wool excluding hair belting
Woven fabrics of combed wool excluding hair belting IV
Woven fabrics of synthetic filament yarn
Woven fabrics of synthetic staple fibres
Woven fabrics of wool (produced or manufatured in
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
Writing pencils By Notification No. II (1) / CTR / 30(a-
2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f -
Yanai vilakku (By Notification No. II (1) / CTR / 30(a-
5) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f -
1.1.07Yarn of all types (other than those specified in the
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
Zink milk can (Goods manufactured by village
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
CASE STUDY:- DISCITIS Katherine Taylor PHYSIOCLINICPLUS SUBJECTIVE HISTORY: A 73 year old gentleman presented with a 4 month history of low back pain with no history of trauma. He had a 20 year history of low back pain, but the pain over the last 4 months had been significantly worse. The pain was intermittent and initially it radiated into the right leg and increased with cough
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