This leaflet cannot be made use of for legal interpretation of

provision of law, as it is clarificatory in nature. For any further

information/ clarification, please visit our website at
www.tnsalestax.com or www.tnsalestax.gov.in .

Clarification may also be obtained from the Territorial Deputy

Commissioners (CT) and Help Desks established in the Office of the Territorial
GOVERNMENT OF TAMIL NADU
Assistant Commissioners (CT).
The Office of the Commissioner of Commercial Taxes may also be COMMERCIAL TAXES DEPARTMENT
contacted in the following telephone numbers:-

Joint Commissioner (VAT) 044-28514251

Deputy Commissioner (VAT) 044-28514250

VALUE ADDED TAX

Pamphlet No. 06
Commissioner of Commercial Taxes, COMMODITY CODE
Ezhilagam, Chepauk, Chennai – 600 005.

2006
 THE FIRST SCHEDULE

PART – A
THE FIRST SCHEDULE
[See sub-section (1) of section 9]
PART B
Goods which are taxable at the rate of 1 per cent
[See sub-section (2) of section 3]
COMMODITY
SNO DESCRIPTION OF GOODS
CODE Goods which are taxable at the rate of 4 per cent
Bullion, that is to say, gold, silver COMMODITY
and platinum in mass and SNO DESCRIPTION OF GOODS
CODE
1 uncoined, pure or alloy, and specie 101
Acids and chemicals of all kinds
including palamarel silver and kora
1 other than those specified 2001
gold
elsewhere in the Schedule.
Gold, silver, pearls, noble metals
(platinum, iridium, osmium, Agricultural implements not
palladium, rhodium and ruthenium) operated manually or not driven
2 and jewellery made of it, semi 102 by animal, sprayers, sprinklers
2 and drip irrigation equipments 2002
precious stones and articles made
of gold and silver. including their parts and
accessories
Precious stones namely, diamonds,
emeralds, rubies, pearls, natural or (a) All types of yarn (other than
cultured, cats eye, sapphires, those specified in the Fourth
carbuncle or garnets, coral, Schedule), (b) Sewing threads of
sardonyx, topaz, other semi 3 all kinds whether natural or 2003
3 103 artificial but excluding surgical
precious stones and synthetic gems
whether they are sold loose or as sewing thread (c) Waste of all
forming part of any article or types of yarn and sewing thread
jewellery in which they are set. All utensils other than those
specified in the Fourth Schedule,
4 including pressure cookers / pans 2004
4 Worn-out or beaten jewellery 104 except utensils made of precious
metals
Aluminium conductor steel
5 reinforced (ACSR) 2005
 Arecanut, betel nut, scented nut, (a) Bricks of all kinds including fly
6 seeval whether roasted or scented 2006 ash bricks, refractory bricks
and arecanut powder asphaltic roofing, earthern tiles
and refractory monolithic(b) Brick-
(a) Articles and jewellery made of bats, brick ballast, hollow block
rolled gold and imitation gold (b) bricks, cement hollow blocks, (c)
7 Imitation jewellery 2007 22 2022
Country bricks and country tiles
made of baked clay and other
Bakery products including bun, machine made or hand made
8 rusks, biscuits and cakes sold with 2008 (other than those specified in the
or without a brand name Fourth Schedule) and
9 Bamboo 2009 stonerware(d) Crog of (a) to (c)
Bark of plants, dry plant and dry Buckets and Kudams made of iron
10 flower 2010
and steel, plastic or other
Basic chromium sulphate, Sodium 23 materials (except precious 2023
11 bi-chromate and Bleach liquid 2011 materials)

12 Bearings 2012
Beds, pillows and quilts made of 24 Camphor 2024
13 cotton or silk cotton 2013
Capital goods as described in
25 Secction 2(11) of the Act. 2025
Bed sheet ,other than those
specified in Fourth Schedule, (a) Centrifugal and monoblock,
14 pillow cover and other textile 2014 submersible pump sets for water
made - ups 26 handling and parts thereof (b) 2026
15 Beedi leaves 2015 Pump sets of 3 h.p. and 5 h.p.
16 Beltings 2016 (i)Chemical fertilizers,
17 Biomass briquettes 2017 (ii)Insecticides, pesticides,
18 Bitumen 2018 rodenticides, germicides,
19 Blue metal 2019 Weedicides, fungicides,
Bolts, nuts, screws and fasteners herbicides and combinations
20 2020 27 thereof, anti-sprouting products, 2027
plant-growth promoters, plant
21 Bone meal 2021 nutrients, micro nutrients, bio
fertilizers, disinfectants and
gypsum of all forms and
descriptions
 (iii) Insect repellent coils, mats, accessories including tyres, tubes
liquids and creams and( iv) and flaps used therewith, cycle
Mosquito destroyers, insect killer seat covers, cycle locks, cycle
devices including heating devices dynamo lights and cycle pumps
used with insect repellant mats
and mosquito nets of all kinds
Declared goods as specified in
Clay including fire clay, fine china section 14 of the Central Sales
28 clay and ball clay 2028 Tax Act, 1956, other than those
41 2041
specified elsewhere in any of the
29 Coal tar 2029 Schedules
Coffee beans and seeds, cocoa
30 pod and beans and chicory 2030 Door mats, handicrafts, table
42 mats, wall hangings made of jute 2042
Coir products excluding
31 mattresses 2031 43 Dhoop and agarbatti 2043
Colour boxes, crayons, painting Drugs and medicines including
boxes, painting water colours, oil vaccines, syringes and dressings,
32 colours in cakes or in liquid 2032 44 medicated ointments produced 2044
forms, drawing boards, brushes under drugs licence, light liquid
used therein paraffin of IP grade
33 Combs 2033 Dyes, that is to say, - (I) Acid
Communication equipments such dyes, (ii) Alizarine dyes, (iii)
as Private Branch Exchange Bases, (iv) Basic dyes, (v) Direct
34 (PBX) and Electronic Private 2034 dyes, (vi) Napthols, (vii) Nylon
Automatic Branch Exchange 45 dyes, (viii) Optical whitening 2045
(EPABX) agents; (ix) Plastic dyes, (x)
35 Computer stationery 2035 Reactive dyes, (xi) Sulphur dyes,
36 Cottage cheese 2036 (xii) Vat dyes, (xiii) All other dyes.
37 Cotton waste 2037
Electrodes and soldering wires
38 Crucibles 2038 46 2046
Cups, tumblers and plates of
39 2039 Exercise book, graph book and
paper and plastic
laboratory note book, other than
Cycles, bi-cycles, tri-cycles 47 2047
those specified in Fourth
including delivery tri-cycles, Schedule
40 children tri-cycles and carriages, 2040 Feeding bottles and nipples
tandem cycles, cycle 48 2048
combinations, parts and
 Fibres of all types and their waste (i) Hair and body cleaning
other than those specified in the powders containing shikakai,
49 Fourth Schedule 2049 boonthikkottai, illuppai oil cake,
poolankzhangu, usilai leaves,
Fly ash (other than those specified kasthuri manjal and any such
58 ingredients or two or more of such 2058
in Fourth Schedule), Coal ash of
50 all kinds and clinker. 2050 ingredients (ii) Scouring or
cleaning powder other than
branded and hand made soaps
Foods and food preparations and and hand made shampoos
mixes including instant foods,
coconut milk powder, pickles, 59 Helmets 2059
sweets, cheese, confectionery, 60 (i) Honey, (ii) Bees wax 2060
51 chocolates, toffees and savouries 2051 (i) Hosiery goods, (ii) Junnadi
like chips and popcorn sold 61 goods 2061
without a brand name other than
those specified in the Fourth 62 (i) Human hair, (ii) Wigs 2062
Schedule. Husk and bran of all cereals,
Fried and roasted grams, peas pulses and grams (other than
63 2063
and peas dhall, chillies, those specified in the Fourth
corriander, turmeric, shikakai, Schedule)
52 shikakai powder, jaggery gur, 2052 64 Ice 2064
including jaggery powder and Ice creams sold without brand
65 name 2065
Nattu chakkarai other than those
specified in the Fourth Schedule Industrial cables (High voltage
53 Fried groundnet kernel 2053 cables, XLPE Cables, jelly filled
66 cables, optical fibres) 2066
Glass Beads and Glass marbles
54 (Goligundu) 2054
Glass bottles whether old or used Industrial inputs for use in or in
55 2055 connection with the manufacture
Glucose 67 of goods in the State, packing 2067
56 2056
materials and labels, as notified
(i) Handmade embroidery
by the Government.
products,(ii) Handmade paper
Information Technology products
including handmade paper board
68 as notified by the Government 2068
57 and (iii) Handmade ultramarine 2057
blue, handmade washing blue,
handmade robin blue, handmade
laundry brightners of all its forms 69 Insulators 2069
 Intangible goods like copyright, Moulded plastic footwear, hawai
70 patent, REP licence. 2070 chappals and straps thereof other
84 than those specified in the Fourth 2084
Jari of all kinds including metallic Schedule
yarn, metallic jari yarn, metallic Napa Slabs (rough flooring
plastic yarn, polyester film yarn 85 stones) 2085
71 2071
and radiant yarn 86 Napthalene balls 2086
87 Newars 2087
Kerosene sold through Public Non-alcoholic beverages sold
Distribution System 88 without a brand name 2088
72 2072
(i) Non-ferrous metal and alloys,
73 Khoya / khoa 2073 (ii) Metal powder including metal
74 Knitting wool 2074 pastes of all types and grades
75 Lac and shellac 2075 and metal scraps other than those
89 falling under the declared goods, 2089
(i) Lemon grass oil, (ii) Laurel oil,
76 2076 (iii) All metal castings, (iv)
(iii) Ginger grass oil
Extrusions of non-ferrous metals
Light roofing sheets obtained by
such as aluminium, copper, and
77 immersing paper mat in bitumen 2077 zinc.
Non mechanized boats used by
78 Lignite 2078 90 fishermen 2090
Linear alkyl benzene (LAB),
91 Oats 2091
Sulphonic Acid, Alfa Olefin and
79 Sulphonate 2079 Oil seeds other than those
specified in Section 14 of Central
92 Sales Tax Act ,1956 (Central Act 2092
80 Maize products 2080 74 of 1956)
Medical equipment / devices and
81 implants 2081
Ores and minerals, lime, lime
Milk food and milk products stone, products of lime and
93 2093
(including Flavoured milk, dolomite
skimmed milk powder, Tinned,
82 bottled or packed) Baby milk food, 2082 Packing cases, Packing materials
paneer, milk powder and UHT including cork, cork sheets, gunny
milk. 94 bags, HDPE/PP woven strips, 2094
HDPE/PP circular strips and
woven fabrics; Hessian cloth,
83 Mixed PVC stabilizer 2083
 Hessian based paper, polythene 103 Plastic raw materials 2103
and Hessian based paper; high Pollution control equipments as
density polythene, fabric based 104 notified by the Government 2104
paper and bituminized water proof
paper, Jute twine, Polythene and
Printed material including diary
plastic bags including LDPE
105 and calendar other than those 2105
plastic bags for milk pouches; Tin
specified in the Fourth Schedule.
containers, shooks, tea chests,
Printing or drawing ink, whether or
wooden boxes, wooden shavings,
not concentrated or solid,
wooden crates, wooden cable
106 excluding toner and cartridges 2106
drums or other material notified by
other than those specified in the
the Government in this behalf.
Fourth Schedule
Explanation: Planks pannels,
battens, when assembled will form Processed fruit and vegetables
tea chest or packing cases will including fruit jam, jelly, pickle,
come under packing cases for the fruit squash, paste, fruit drink and
purpose of this entry. 107 fruit juice (whether in sealed 2107
containers or otherwise), other
95 Palm fatty acid 2095 than those specified in the Fourth
Paper of all sorts, paper board, Schedule
96 newsprint and waste paper 2096 Processed meat, poultry and fish
108 2108
Paraffin wax of all grade Pulp of bamboo, wood and paper
109 2109
standards other than food grade
97 2097
standard including standard wax Pulses and grams other than
and match wax; 110 those specified elsewhere in the 2110
Perambulators including push Schedule
chairs for babies and tyres, tubes
98 2098 111 Quinine and its products 2111
and flaps used therewith
Railway wagons, engines,
112 coaches and parts thereof 2112
99 Petromax lights 2099 Raw Cashew, Cashew nuts, fresh
Pipes, tubes and its fittings of all or dried, whether or not shelled or
100 varieties including hose pipes, 2100 113 peeled 2113
ductile pipes and PVC pipes
101 Pizza bread 2101 Raw silk and silk yarn imported
Plastic granules, plastic powder, 114 from abroad 2114
102 master batches and scraps 2102 115 Readymade garments 2115
116 Ready to use flour pastes 2116
 Renewable energy devices and Ships, boats and other water
spare parts other than those 125 vessels 2125
117 specified in the Fourth Schedule. 2117
126 Silk cotton seeds 2126
Silk fabrics (excluding handloom
River sand and grit, red earth and 127 silks) tobacco and textile fabrics 2127
118 red gravel 2118 unless covered by AED
Rubber, Raw rubber, latex, Dry
Solvent oils other than organic
ribbed sheets of RMA grades, 128 2128
solvent oil
Tree lace, Earth scrap,
Ammoniated latex, Latex Spectacles, parts and
concentrate, Centrifugal latex, Dry components thereof, contact lens
129 and lens cleaner 2129
119 crepe rubber, Dry block rubber, 2119
Crumb rubber, skimmed rubber
and all other qualities and grades Spices of all varieties and forms
of latex, Reclaimed rubber, All including cumin seed, aniseed,
grades and qualities and Synthetic other than those specified in the
130 2130
rubber Fourth Schedule
Sago and starch of all kinds
120 2120
(i)Sports goods including goods
121 Salt for industrial use 2121 for indoor or outdoor games,
Scraps and Wastes namely swings, medals, cups, trophies,
(a) Aluminium scraps (b) Non- 131 shields and badges excluding 2131
ferrous scraps, non-ferrous metal apparel and footwear(ii)Childrens’
scraps, that is to say, scraps of playground equipments
copper, copper alloys, brass, lead
Student note books and copy
and lead alloys (other than those
books other than those specified
specified elsewhere in the 132 2132
in the Fourth Schedule
122 Schedule) (c) Cloth rags 2122
(d) Waste of wool (goats hair and
similar fibrous growth on bodies of Sweets made of groundnuts,
animal) and waste of woolen gingelly, puffed rice, fried gram
yarn.(e) Old brass, copper and 133 and peas dhall and murukku. 2133
stainless steel vessel whether
worn out or beaten and (f) Waste Tamarind seed and powder
of paper board 134 2134
Sewing machines, its parts and Tanning materials of vegetable
123 accessories 2123 135 2135
origin
124 Sherbet 2124 136 Tapioca flour 2136
137 Tea 2137 Windmill for water pumping and
138 Tools 2138 150 for generation of electricity 2150
Toys excluding electronic toys
139 2139
(i)Tractors of all kinds (excluding
crawler tractors), and articles PART – C
(excluding batteries) adapted for
use, generally as parts and (See sub-section (2) of section 3)
accessories of tractors and tools
140 and implements used therewith (ii) 2140 Goods which are taxable at the rate of 12.5 per cent
Trailors of tractors of all kinds (iii)
Power tillers, threshers, combined COMMODITY
harvesters and transplanter and SNO DESCRIPTION OF GOODS
CODE
(iv) attachments and parts of (i), 1 All goods other than those
(ii) & (iii) exempted in Fourth Schedule
141 Transformers 2141 and those specified in Second
Transmission wires and towers Schedule and in Part-A and 301
142 2142 Part-B of the First Schedule.
Umbrellas of all kinds including
beach and garden umbrellas and
143 folding umbrellas and parts 2143
thereof
THE SECOND SCHEDULE
Vanaspati (Hydrogeneted
144 Vegetable Oil) 2144 (See sub-section (5) of section 3)
Vegetable oil and oilcake other
145 than those specified in the Fourth 2145 RATE
DESCRIPTION OF COMMODIT
SNO SCH LEVY OF
Schedule GOODS
TAX(%)
Y CODE
Vegetable vathal of all kinds sold
under a brand name other than 1 Alcoholic liquors of all
146 those specified in the Fourth 2146 kinds for human
consumption which are
Schedule
purchased / procured /
II FS 58 401
147 Wet dates 2147 brought from outside
the State other than
148 Wheat 2148 foreign liquors falling
Wheat Flour, atta, maida and rava under item 3.
149 (sooji) 2149
2 Alcoholic liquors of all THE FOURTH SCHEDULE
kinds for human
consumption, other than FS & 58,
II 402 Goods exempted from tax by section 15
liquors falling under SP 38
items 1 and 3,.
3 Foreign liquors, that is COMMODITY
SNO DESCRIPTION OF GOODS CODE
to say, wines, spirits
and beers imported into 1 (i) Cane or beet sugar and
India from foreign chemically pure sucrose in
countries and dealt with solid form (ii) Palmyrah 601
under the Indian Tariff sugar
Act, 1934 (Central Act II FS 73 403
32 of 1934) or under 2 (i) Unmanufactured tobacco
any other law for the and tobacco refuse (ii)
time being in force Cigars and Cheroots and
relating to the duties of cigarettes, cigarillos of
customs on goods tobacco or of tobacco
imported into India.
substitutes(iii)Other
4 Aviation Gasoline II FS 29 404 manufactured tobacco
602
5 (i) Aviation Turbine Fuel including (a) Smoking
including jet fuel (ii) mixtures for pipes and
Aviation Turbine Fuel II FS 29, 4 405 cigarettes.(b)Biris(c) Chewing
sold to a Turbo-Prop tobacco.(d)Snuff of tobacco
Aircraft
and preparations containing
6 Petrol with or without snuff (e) Cut tobacco
additives II FS 30 406
7 High Speed Diesel Oil 3 Woven fabrics of silk or of silk
II FS 23.43 407 waste 603
8 Light Diesel Oil II FS 25 408 4 (i) Woven fabrics of carded
9 Kerosene other than wool excluding hair belting (ii)
those sold through Woven fabrics of combed 604
Public Distribution II FS 25 409 wool excluding hair belting
System
10 Molasses II FS 30 410 5 Woven fabrics of cotton. 605
11 Sugar, textile and 6 (i) Woven fabrics of synthetic
tobacco products not filament yarn (ii) Woven
produced or II FS 4 411
fabrics of artificial filament 606
manufactured in India.
yarn
12 Sugarcane Rs.60/
II LP 412
MT
7 (i) Woven fabrics of synthetic
staple fibres (ii) Woven fabrics
of artificial staple fibres
8 (i) Woven pile fabrics and
chenille fabrics of wool, cotton
or manmade fibres,(ii) Terry
towelling and similar woven
terry fabrics and tufted textile
fabrics (iii) Gauze (iv) Lace in
the piece in strips or in motifs
of cotton or manmade fibres
(v) Embroidery in the piece,
in strips or in motifs (vi)
Narrow woven fabrics
9 (i) Textile fabrics coated with
gum or amylaceous
substances of a kind used for
the outer covers of books or
the like; tracing cloth;
prepared painting canvas;
buckram and similar stiffened
textile fabrics (ii) Tyre cord
fabric of high tenacity yarn of
nylon or
polyamides,polyesters or
viscose rayon (iii) Textiles
fabrics, impregnated, coated,
covered or laminated with
plastics (iv) Fabrics covered
partially or fully with textile
flocks or with preparation
containing textile flocks
10 Pile fabrics, including ‘Long
pile’ fabrics and terry fabrics,
knitted or crocheted.
PART B
607
Goods exempted from tax by Section 15
COMMODITY
SNO DESCRIPTION OF GOODS CODE
Agricultural implements
manually operated or animal
1 driven as notified by the 701
608 Government
Aids and implements for
physically challanged persons
2 702
as notified by the Government
Aluminium domestic utensils
3 not operated by pressure and 703
electricity
Appalam, pappad, vadam and
4 vathal 704
Aquatic feed, poultry feed, cattle
feed and animal feed including
5 supplement concentrates and 705
additives, wheat bran, de-oiled
cake, grass, hay and straw.
609
6 Articles made of sea shells 706
Bacterial culture for agriculture
purpose, Organic manure and
7 all kinds of seeds including 707
green manure seeds excluding
oil seeds
8 Bagasse 708
Bangles other than those made
9 of precious metals 709
610 Black sugarcane other than
10 those specified in the Second 710
Schedule
 Books, Reading books, Text 25 Electrical energy 725
books, periodicals and journals (i) Energy saving choolas (ii)
11 including maps, educational 711
Solar cookers (iii) Municipal
charts, Braille books and globe 26 waste conversion devices for 726
Bread (branded or otherwise) producing energy
12 712
Firewood, excluding casurina
13 Broom sticks 713 27 and eucalyptus timber 727
14 Candles 714
Cart driven by animals and Fishnet, fishnet fabrics, fishing
15 hand carts 715 hooks and fish seeds, prawn /
28 728
shrimp seeds
16 Charcoal 716
Charkha, Ambar Charkha; Fly Ash sold to brick
handlooms, handspun yarn, 29 manufacturers 729
17 handloom fabrics and Gandhi 717
Topi. Footwear with sale value less
Chillies, Tamarind, Coriander, 30 than two hundred rupees 730
Turmeric, Asafoetida (Hing),
Shikakai and Shikakai powder, Fresh milk, pasteurised milk
jaggery and gur including 31 and directly reconstituted milk 731
jaggery powder and
18 718 Fresh plants, saplings, fresh
nattuchakkarai sold by any
flowers, green leaves, green tea
dealer whose total turnover in 32 732
leaves, betel leaves and
respect of those item does not
plantain leaves
exceed rupees three hundred
crores in a year Fresh vegetables including
33 potatoes, tapioca and fresh 733
Coarse grains, paddy and rice
19 719 fruits
including broken rice
Condoms and contraceptives Garlic and ginger
34 734
20 720
Gauze or bandage cloth
Curd, lussi, butter milk,
produced or manufactured in
21 separated milk and butter 721 power loom sold by a dealer
without any brand name
whose aggregate turnover does
Cycle rickshaw (without motor) 35 not exceed Rupees One crore 735
22 722
in a year
Earthern pot and pottery items
23 723
24 Electoral rolls 724
 Goods covered by Public Indigenous Sericulture products
Distribution System (except 48 748
36 736
kerosene) Khadi garments / goods and
Goods manufactured by village 49 made-ups as notified by the 749
Blacksmith and Adisarakku Government
37 737
items as notified by the Kumkum, kajal, bindi, alta and
Government 50 sindur 750
Goods taken under customs Licenced software with
38 bond for re-export after 738 51 complete Tamil version 751
manufacturing or otherwise
Life saving drugs as notified by
Gum Benzoin including instant 52 the Government 752
39 Sambirani in the form of tablets 739 Masala powder or paste
or sticks
whether or not with oil or
40 Handicrafts 740 53 753
additives, sold without a brand
Handmade or Handloom made name
41 woven durries, coir mattings 741 Meat, fish including dry fish,
and jamakalams prawn and other aquatic
Hand pumps, parts and fittings products (other than branded,
42 742 54 754
processed and packed items ) ,
Handmade safety matches eggs, poultry and livestock
43 including partially machine 743 (other than race horses)
made safety matches.
(a) Metti, anklet and waist cord
44 Hank yarn 744
made of silver (b). Thali made of
Human blood including blood gold not exceeding eight grams
45 components and blood plasma 745 in weight inclusive of all
attachments to such thali but
(i) Hurricane lights and bed without chain (c) Neem oil
room lights burning on oil (ii) caked.(d) Packed pickles
Kerosene lamps (other than gas weighing below 50 grams
55 755
46 lights and petromax lights) (iii) 746 (e). Wheat sold through Public
Kerosene stoves (iv) Parts and Distribution System (f). Student
accessories including wicks and Note Books and Copy books
chimneys of the above goods manufactured out of paper
purchased from Registered
Indian musical instruments
dealers liable to pay under this
47 including indigenous handmade 747 Act
musical instruments
 (g). Tamil Daily sheet calenders
and (h). UNICEF Greeting cards
and calendars
56 National flag
Non-judicial stamp papers sold
by Government Treasuries or
vendors; postal items like
envelope, post card, etc. sold by
57 Government; rupee note, when
sold to the Reserve Bank of
India and cheques, loose or in
book form
Panchamirtam, namakkati,
vibhuti and prasadam by
58
religious institutions
Paper bags and paper
59 envelopes (whether printed or
not)
Products of millets ( flour,
brokens and bran of cholam,
60
cumbu, ragi, thinai, varagu,
samai, kudiraivalai and milo)
(i) Products of palm industry
other than those listed in the
First Schedule and of article
such as baskets, mats, brushes,
fans manufactured out of palm
leaves, coconut leaves and date
61
leaves and thatti, koodai,
muram and other products
made of bamboo or cane,
palmyrah fibres and stalks, dry
leaves (manthara leaves,
coconut thatches,
korai grass and korai mats, coir
coir dusts, coir fibre, coir rope
and coir husk (excluding coir
products), deccan hemp fibre
756 (excluding deccan hemp
products), broomstick and
thonnai . (ii) Tapioca kappi,
Tapioca thippi, groundnut sheel,
coconut shell and its chips (iii)
757 Cotton rope, pulichakeerai rope
and braided cord (iv) cotton
seed husk, coconut husk and
paddy husk (v) Palm jaggery
and palmyrah sugarcanday (vi)
Sugar candy and bura sugar
758
Puffed rice, flattened or beaten
rice, parched rice, parched
62 paddy or rice coated with sugar 762
759 or gur, rice flour and de-oiled
rice bran
63 Raw wool and animal hair 763
760
64 Rubber play balls and balloons 764
Sale of following vegetable oils
by any dealer whose total
turnover on sale of those goods
does not exceed rupees three
hundred crores per annum.(1)
Coconut oil (2) Gingelly oil (3)
761 65 765
Groundnut oil (4) Sunflower oil
(5)Cotton seed oil (6) Rice bran
oil (7)All refined oils of the
above 1 to 6 and (8) Refined
Palm oil
 Sale of oil cakes including de- Silk worm laying, cocoon and
oiled cakes by any dealer raw silk including indigenous
whose total turnover on the 73 raw silk and indigenous silk yarn 773
66 766
sales of these goods does not
exceed rupees three hundred Slate, slate pencils and chalk
crores per year 74 sticks 774
Sale of peas and peas dhall
including broken, husk and dust 75 Steam 775
thereof, by any dealer whose Stitched handloom and mill
76 made hand kerchiefs 776
67 total turnover on their sales of 767
these goods does not exceed 77 Tender coconut 777
rupees three hundred crores per 78 Toddy, Neera and Arrack 778
year 79 Vermicelli 779
Sale of the following pulses and Water other than –(i) Aerated,
grams including broken, splits, mineral, distilled, medicinal,
flour, husk and dust thereof and 80 ionic, battery, de-mineralised 780
parched and fried grams made water, and (ii) Water sold in
from them by any dealer whose sealed container.
turnover in respect of the goods Writing instruments, pencils,
68 in each item does not exceed 768 sharpeners, pens, ballpoint
rupees three hundred crores in pens, refills, stainless steel nibs,
a year (1) gram or gulab colour pencils, black boards,
gram.(2) Tur or arhur(3) Moong 81 781
dusters, geometry boxes and
or green gram(4) Masur or dissection boxes.
lentil(5) Urad or black gram(6)
Moth (7) Lekh or khesari
Salt (branded or otherwise)
including iodized or vitaminised
69 salt for human consumption 769
other than salt for industrial use

70 Saree falls 770

Seeds of all kinds other than oil
71 seeds 771
Semen including frozen semen
72 772