Commodity Code 5032015

VAT SCHEDULE
S.NO
1
2
3
4
5
6
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
DESCRIPTION OF GOODS
5 Fluroyacil.Inj (Life saving drugs )
Abinoside (Life saving drugs )
Abir
Abrasive of all types (Industrial input)
Absolute alcohol
Absus Precatorious- Medicinal herbs and country drug (
By Notification No.II (1) / CTR / 30 (a-2) / 2007 - G.O.
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Abutilon Indicum - Medicinal herbs and country drug ( By
Notification No.II (1) / CTR / 30 (a-2) / 2007 - G.O.
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
- 25.03.2015
SCH
IV
IV
I
I
I
B
B
C
B
C
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 - 1.1.07
Account books (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Acid dyes
Acid oil including spent acid oil (Industrial Input)
Acids of all kinds other than those specified elsewhere in
the Schedule.
Aconitum-Hterrophyllumwall -Medicinal herbs and country
drug (By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Activated Carbon filter (Water pollution control
equipments)
Adhatoda Vasika- Medicinal herbs and country drug ( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Adhesive solution
Adhesives other than those specified elsewhere in the
schedule
Adhesives of all kinds
Adi Thanda (Goods manufactured by village Blacksmith
and Adisarakku items)
Adiramycin.Inj (Life saving drugs )
Adosption system ( Water pollution control equipments &
Instrumentations)
Aeria Lanata- Medicinal herbs and country drug ( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Aerial, Antennas and Parts
Aero Tiller for composting (Water pollution control
equipments)
After shave lotion
Agalvilaku (By Notification No II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Agar-agar (Exempted By Notification - G.O.Ms.No.7923.3.07) w.e.f.1.1.07
Agarbathi (Exempted By Notification - G.O.Ms.No.10723.5.07) w.e.f 23.5.07
Agricultural implements manually operated or animal
driven as notified by the Government
Agricultural implements not operated manually or not
driven by animal including their parts and accessories
(including those powered or operated by tractors or by
power tillers) as notified by Government
Aids and implements for differently abled persons as
notified by the Government
Air circulators
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
17
4
i
a
0
0
14.5
5
14.5
752
752
323
2067
302
21
518
21
518
21
518
17
817
5
5
2045
2067
PART ITEM NO
52
52
22
67 A
1
I
I
B
B
45
67A
2001
21
518
2104
21
518
14.5
303
104
i
b
(i)
14.5
303
14.5
303
IV
37
737
IV
52
15
752
104
(i) & (ii)
2104
518
21
I
68
2068
104
(i)
2104
58
14.5
359
14
814
IV
706
43
2043
IV
1(i)
701
IV
1(ii)
788
IV
702
31
14.5
332
ii
S.NO
33
34
35
36
37
38
39
40
41
Air Compressor - w.e.f. 1.4.2015 (G.o.Ms.No. 45 dated
25.03.2015)
Air conditioners
Air conditioning apparatus and instruments
Air Conditioning appliances
Air conditioning plants
Air coolers
Air flotation (Water pollution control equipments)
Air guns and pellets used therewith
Air refiles and pellets used therewith
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
2156
1-A
I
I
I
I
I
I
I
I
C
C
C
C
C
B
C
C
3
3
3
3
3
104
5
5
i
i
i
i
i
(i)
iii
iii
14.5
14.5
14.5
14.5
14.5
5
14.5
14.5
304
304
304
304
304
2104
306
306
42
Alcoholic liquors of all kinds for human consumption, other

than liquors falling against serial Numbers ( 1) and (3)(
At the Frist point of sale in the State) - w.e.f. 1.11.2014 ( By Notification - G.O.Ms.No.82 dated 31.10.2014)
II
(i)
58
402
43

than liquors falling against serial Numbers ( 1) and (3)(
At the Third point of sales in the State) - w.e.f. 1.11.2014
( By Notification - G.O.Ms.No.82 dated 31.10.2014)
II
(vi)
14.5
402
44

than Beer, Wine, Draught Beer and liquors falling against
serial Numbers ( 1) and (3) - (At the Second point of sale
in the State) - w.e.f. 1.11.2014 - ( By Notification G.O.Ms.No.82 dated 31.10.2014)
II
(ii)
220
402
II
14.5
401
II
58
401
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
Alcoholic liquors of all kinds -Purchased,procured outside

the state (G.O.Ms.No.47 dated 27.03.12 - w.e.f. 1.4.12) - (Second Point of Sales)
Alcoholic liquors of all kinds -Purchased,procured outside
the state (G.O.Ms.No.47 dated 27.03.12 - w.e.f. 1.4.12) (First Point of Sales)
Alfa Olefin
Alginate (Exempted By Notification - G.O.Ms.No.7923.3.07) w.e.f.1.1.07
Alizarine dyes
All Cooling appliances
All goods produced or manufactured by village industries
as specified in the schedule to the Khadi and village
Industries as in the schedule
All makes of country ploughs (Agricultural implements
animal drawn )
All metal castings
All other dyes.
All other materials used in painting and varnishing
All other non-soft boards
Almond
Alovera leaves, Resin - Medicinal herbs and country drug(
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
79
2079
IV
706
I
I
B
C
45
3
ii
i
5
14.5
2045
304
IV
49
749
IV
1(i)
II (1)
701
I
I
I
I
I
B
B
C
C
C
89
45
50
53
25
iii
xiii
vii
5
5
14.5
14.5
14.5
2089
2045
351
354
326
518
522
750
21
Alovera Products - sale by any dealer whose total turnover

does not exceed rupees One crore in a year ( By
Notification G.O.Ms.No.33 dated 29.03.10 - w.e.f. 1.4.10)
Alta
Aluminium domestic utensils not operated by pressure
and electricity
Aluminium conductor steel reinforced (ACSR)
Aluminium scraps
Aluminium sink (extrusion) and composite panels
Amateur radio equipments (Transmission apparatus other
than apparatus for radio or T.V. broadcastings)
(Information Technology products)
Ambar Charkha
Ammoniated latex
Ammunitions of all kinds
IV
50
IV
703
I
I
I
B
B
B
5
122
67A
5
5
5
2005
2122
2067
68
6(f)
2068
IV
I
I
B
B
C
17
119
5
0
5
14.5
717
2119
306
S.NO
69
70
71
72
73
74
75
76
Andaa (Goods manufactured by village Blacksmith and
Adisarakku items)
Andrographic paniculat - Medicinal herbs and country
Andropogan Muricatus - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Angle Brackets (Goods manufactured by village
Blacksmith and Adisarakku items)
Animal feed including supplement concentrates and
additives
Animal hair
Aniseed (Sombu) sale by any dealer whose total turnover
does not exceed rupees three hundred crores in a year (
By Notification G.O.Ms.No.43 dated 05.05.08 - w.e.f.
1.5.08)
Aniseed other than those specified in the Fourth Schedule
78
79
Aniseed powder- sale by any dealer whose total turnover

By Notification G.O.Ms.No.33 dated 29.03.10- w.e.f.
1.4.10)
Anklet made of silver
Anti-sprouting products
80
Any other goods, not specified in any of the schedule
77
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
Any other tobacco products, not specified in any of the

Schedule
Appalam
Apparatus for making coffee under pressure, commonly
known as espresso
Apparatus for obtaining duplicate copies -others
Apparatus, components,parts and accessories (Capital
goods)
Appliances, components,parts and accessories or
Electrical installation (Capital goods)
Apricots
Aquatic feed
Arc or cinema carbons
Arecanut
Arecanut powder
Arecanut raw seeval (By Notification II (1) / CTR / 12 (R23)/2011 G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Aristiochia Indica - Medicinal herbs and country drug( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Arms of all kinds
Arrack
Article such as baskets, (products of palm industry)
Articles and equipments for gymnastics
Articles made of Fibre glass other than those specifically
mentioned in the schedule
Articles made of sea shells
Artificial graphite,collodial or semi collidial graphite,
preparation based on graphite or other carbon in the form
of paste, blocks powder and natural graphite (industrial
Input)
Artificial limbs and parts (Aids and implements for
differently abled persons)
Arukamanai (Goods manufactured by village Blacksmith
Asafoetida (Hing) sold by any dealer whose total turnover
in respect of this item does not exceed rupees three
hundred crores in a year
SCH
IV
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
34
737
21
518
21
518
737
PART ITEM NO
B
37
IV
37
IV
705
IV
63
763
520
130
2130
520
0
0
755
791
14.5
301
30
425
IV
IV
B
B
55
38 -A
69
II
13
ii
(xiii)
IV
704
14.5
305
26
14.5
327
25
a,c
2025
25
a,c
2025
I
IV
I
I
I
C
B
C
B
B
25
5
17
6
6
14.5
0
14.5
5
5
326
705
318
2006
2006
829
21
518
14.5
0
0
14.5
306
778
761
307
I
IV
IV
I
C
B
B
C
5
78
61
6
33
14.5
334
IV
706
67A
2067
IV
702
IV
37
737
IV
18
718
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
52
7
0
14.5
752
308
22
a,d
2022
10
14.5
311
21
518
S.NO
SCH
104
105
IV
I
B
C
I
I
109
110
Asathioprine (Life saving drugs )

Asbestos sheets and Products
Asphaltic roofing (other than those specified in the Fourth
Schedule)incl.crog
Astronomical instruments
Athimaturam - Medicinal herbs and country drug
(clyzorrizha or Liquorice roots) (By Notification G.O.
Ms.No.5 dated 1.1.07) -w.e.f - 1.1.07
Atta
Attachment and parts of Tractor of all kinds
111
Attachment and parts of Trailor of Tractor of all kinds
112
Audio Casettes including Pre-recording casettes (By

Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
106
107
108
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
Auto print time punching clocks

Autoclave for waste treatment (Water pollution control
equipments)
Avarai saleby any dealer whose turnover in respect of the
goods in each item does not exceed rupees five hundred
crores in a year ( By Notification - G.O.Ms.No.7923.3.07) w.e.f.23.3.07
Aviation Gasoline
Aviation Turbine Fuel including jet fuel
Aviation Turbine Fuel sold to a Turbo-Prop Aircraft
Azathioprine.Tab (Life saving drugs )
B Oc Incubator (Instrumentation)
Baby milk food
Baby nappies (Reduced to 5% -By Notification
G.O.Ms.No.48 dated 27th March 2012 -w.e.f 1st April
2012)
Back grounds
Bacterial culture for agriculture purpose
Badges (Sports goods)
Bag filters (Air Pollution Control Equipments)
Bagasse
Bajji flour (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Bajji kattai (Goods manufactured by village Blacksmith
Bajra (pennisetum typhoideum L )- (Cerals)
Bakery products sold with brand name
Baking powder, bread improver, cake gel vinegar, wheat
gluten and edible gelatin used for confectionery and ice
creams (Industrial input)
Bamboo
Bangles other than those made of precious metals
Barbed wire (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Bark of plants
Bases (dyes)
Basic chromium sulphate
Basic dyes
Bath showers
Batten board or soft wall ceiling
Batteries and parts thereof
Bayonets
Bearings
Beauty boxes
Bed Bolt (Goods manufactured by village Blacksmith and
Adisarakku items)
Bed Plough (Agricultural implements not operated
manually or not driven by animal -w.e.f. 1.4.12)
PART ITEM NO
I
I
B
B
149
140
iv
5
5
2149
2140
140
iv
2140
16
816
14.5
368
67
104
(i)
2104
IV
68
12
768
II
II
II
IV
I
I
B
B
B
4
5
5
52
104
82
29
29
4
0
5
5
404
405
405
752
2104
2082
57
358
I
IV
I
I
IV
C
B
B
B
B
60
7
131
104
8
14.5
0
5
5
0
361
707
2131
2104
708
804
14
(i) & (ii)
(iii)
4
IV
37
39
737
I
I
B
C
41
8
(i)(v)
5
14.5
2041
309
67A
2067
I
IV
B
B
9
9
5
0
2009
709
20
820
5
5
5
5
14.5
14.5
14.5
14.5
5
14.5
2010
2045
2011
2045
357
354
310
306
2012
321
I
I
I
I
I
I
I
I
I
I
B
B
B
B
C
C
C
C
B
C
10
45
11
45
56
53
9
5
12
20
IV
37
737
IV
1(ii)
ii(13)
788
iii
iv
S.NO
148
Bed room lights burning on oil Parts and accessories

including wicks and chimneys
149
Bed sheet ,other than those specified in Fourth Schedule
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
Bed sheets made from handlooms and Powerloom other

than those made of mill made cloth -By Notification No. II
(1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 w.e.f - 1.1.07
Beds made of cotton or silk cotton
Bee Wax
Beedi - w.e.f. 12.7.11
Beedi leaves
Beedi Tobacco -w.e.f. 12.7.11
Beer - (At the Second point of sale in the State) - w.e.f.
1.11.2014 - ( By Notification - G.O.Ms.No.82 dated
31.10.2014)
Belt press (Water pollution control equipments)
Beltings
Beltless napkins (Reduced to 5% -By Notification
2012)
SCH
PART ITEM NO
Rate of
Tax
COMMODITY
CODE
IV
46
746
14
2014
18
516
5
5
14.5
5
14.5
2013
2060
370
2015
370
I
I
I
I
I
B
B
C
B
C
II
13
60
9-A
15
9-A
ii
(iii)
260
402
(i)
5
5
2104
2016
I
I
B
B
104
16
57
358
21
518
32
6
56
0
5
14.5
732
2006
357
21
518
B
C
C
B
50
10
10
38 -A
ii
0
14.5
14.5
0
750
311
311
791
104
(i)
17
67A
Benjamine - Medicinal herbs and country drug (By

Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f - 1.1.07
Betel leaves
Betel nut
Bidets
Big Galangal roots Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07)
Bindi
Binocular Microscopes
Binoculars
Bio fertilizers
Bio filter ( Water pollution control equipments &
Instrumentations)
Biomass briquettes
Bioxialy oriented polyester film and PVC film (Industrial
Input)
SUB ITEM
NO
IV
I
I
IV
I
I
IV
B
B
C
2104
2017
2067
2067
172
Bioxialy oriented polypropylene film (Industrial Input)
67A
173
Biscuits of all varieties sold with brand name
14.5
309
174
Bishop weed - Medicinal herbs and country drug (By

21
518
175
176
177
178
179
180
181
182
183
184
185
186
187
Bitumen
Bituminious and coal tar blocks
Bituminized water proof paper (Packing materials)
Black and white or other mono chrome DATA / Graphic
Display tubes, other than Picture tubes and
parts(Information Technology products)
Black boards
I
I
I
B
C
B
18
50
94
iv
5
14.5
5
2018
351
2094
68
15(b)
2068
IV
81
781
21
518
14.5
337
Black cumin Medicinal herbs and country drug (By

Black stone
Black sugarcane other than those specified in the Second
Schedule - Omitted w.e.f. 01.11.2014 ( By Notification G.O.Ms.No.82 dated 31.10.2014)
Blasting gun powder
Bleach liquid (By Notiifcation G.O.Ms.No.68 dated
21.05.09 ) - w.e.f. 01.04.09
Bleaching agents
Bleomycin (Life saving drugs )
Block board
36
iv
IV
10
710
11
14.5
312
11
2011
I
IV
I
C
B
C
20
52
53
14.5
0
14.5
321
752
354
S.NO
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
Blood bags and disposables (By Notification No. II (1) /
CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
Blood Plasma
Blown linseed oil
Blue
Blue metal
Boats
Bodies built on motor vehicles , components, spare parts
and accessories thereof
Body deodarants
Boerhaavia Diffusa Linn - Medicinal herbs and country
Boilers of all types
Boilers using agricultural waste as fuel but not including
boilers using municipal waste only as fuel
Bolts
SCH
PART ITEM NO
Rate of
Tax
COMMODITY
CODE
809
0
14.5
14.5
5
5
745
351
323
2019
2125
IV
I
I
I
I
B
C
C
B
B
45
50
22
19
125
49
14.5
350
20
14.5
321
21
518
v
i
37
14.5
338
37
14.5
338
20
2020
21
518
2021
0
0
0
711
761
711
Bondu nut - Medicinal herbs and country drug (By

Bone meal -(Exempted By Notification - G.O.Ms.No.10723.5.07) w.e.f 23.5.07
Books
Braided cord
Braille books
SUB ITEM
NO
21
IV
IV
IV
B
B
B
11
61
11
iii
205
Branded Coffee powder (other than instant Coffee)- (By

Notification - II (1) / CTR / 12 (R-29)/2011 G.O.Ms.No.78
dated 11th July 2011) w.e.f. 12.7.11
838
206
Branded Readymix food products (in the form of flour,

powder or wet drough) II (1) / CTR / 12 (R-29)/2011
G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
840
712
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
Bread (branded or otherwise) -(By Notification

G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
Brick ballast(other than those specified in the Fourth
Schedule) incl.crog
Brick-bats (other than those specified in the Fourth
Schedule) incl.crog
Bricks of all kinds (other than those specified in the Fourth
Schedule) including crog
Brley (Hordeum vulgae L) - (Cerals)
Broomsticks
Brushes (products of palm industry)
Bubble gum sold with brand name
Buckets made of iron and steel, plastic or other materials
(except precious materials)
Buckram and similar stiffened textile fabrics
Bulbs for all motor vehicles
Bulldozers
Bullion, that is to say platinum in mass and uncoined,
pure or alloy, and specie
Bullion, that is to say, gold in mass and uncoined, pure
or alloy, and specie
Bullion, that is to say,Kora gold in mass and uncoined,
pure or alloy, and specie
Bullion, that is to say,Palamarel silver in mass and
uncoined, pure or alloy, and specie
Bullion, that is to say,silver in mass and uncoined, pure or
alloy, and specie
Bun (branded or otherwise) (By Notification
G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
Bund Former (Agricultural implements not operated
Bura sugar
IV
12
22
b,d
2022
22
b,d
2022
22
a,d
2022
I
IV
IV
I
B
B
B
C
41
13
61
19
(i)(x)
5
0
0
14.5
2041
713
761
320
23
2023
IV
I
I
B
C
C
77A
12
13
0
14.5
14.5
798
313
314
101
101
101
101
101
IV
12
712
IV
1(ii)
788
IV
61
761
7(i)
ii(1)
S.NO
227
228
229
230
Busulphan.Tab (Life saving drugs )

Butter milk without any brand name
Butter without any brand name
Button cells
231
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)
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
C Oc Apparatus( Instrumentation)
Cables for all motor vehicles
Cage Wheel (Agricultural implements not operated
Cakes sold with brand name
Calendar other than those specified in the Fourth

Schedule.
Camphor in all forms -(Exempted by NotificationG.O.Ms.No.79-23.3.07) w.e.f.1.1.07
Candles
Cane or beet sugar and chemically pure sucrose in solid
form - Omitted w.e.f. 01.11.2014 ( By Notification G.O.Ms.No.82 dated 31.10.2014)
Capital goods as described in Section 2(11) of the Act.others
Car telephone (Transmission apparatus other than
apparatus for radio or T.V. broadcastings)(Information
Technology products)
Carbon black and acetylene black And other form of
carbon including activated carbon (Industrial Input)
Carbon rods
Carbuncle or garnets (precious stone) (whether they are
sold loose or as forming part of any article or jewellery in
which they are set)
Cardamom - Reduced to 2% -No. II (2 ) / CTR /143 (a-2)
/ 2015 , G.O.Ms.No.45 dated 25.03.2015) w.e.f.1.4.2015
Cart driven by animals
Cash chests
Cash or deed boxes
Cashew nuts fresh or dried, whether or not shelled or
peeled
Cashew shell By Notification No. II (1) / CTR / 30(a-2) /
2007 - G.O. Ms.No.79 dated 23.3.07
Cassia Flower - Medicinal herbs and country drug (By
253
Castor (Ricinus communis ) - (Oil Seeds)
254
Castor Shelter (Agricultural implements not operated

256
257
258
259
PART ITEM NO
Cathode ray osilloscopes (Information Technology

products)
Cats eye (precious stone) (whether they are sold loose or
as forming part of any article or jewellery in which they are
set)
Cattle feed
Caulking compounds and other mastics
CDs -& its Parts and accessories - w.e.f. 12.7.11
Cellular Telephone (Mobile Phone) - Reduced to

260 5% (By Notification G.o.Ms.No.45 dated
25.03.2015)
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
IV
IV
IV
I
B
B
B
C
52
21
21
9
24
0
0
0
14.5
752
721
721
310
67A
2067
I
I
B
C
104
12
(ii)
5
14.5
2104
313
IV
1(ii)
ii(2)
788
14.5
309
21
518
Calamus root - Medicinal herbs and country drug (By

252
255
SCH
105
2105
24
2024
IV
14
714
IV
14(a)
789
25
2025
68
2068
67A
2067
14.5
310
103
841
IV
I
I
B
C
C
15
59
59
0
14.5
14.5
715
360
360
113
2113
20
517
21
518
41
(vi) (vii)
2041
IV
1(ii)
ii(3)
788
68
23 (a)
2068
103
IV
I
I
B
C
C
5
50
13-A
vi
(e)
0
14.5
14.5
705
351
371
13-A
(a)
842
S.NO
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
Cellulose lacquers, nitro -cellulose, lacquers , clear and
pigments and nitro-cellulose ancillaries in liquid, semi solid
or pasty forms (Industrial Input)
Cement and their substitutes
Cement based water paints
Cement hollow blocks (other than those specified in the
Fourth Schedule) incl.crog
Cement products in combination with other materials not
elsewhere mentioned in this schedule
Cement Products of all kinds
Cement tiles
Centrifugal pump sets for water handling and parts
thereof
Centrifugal latex
Centrifuge (Water pollution control equipments)
Ceramic Roofing tiles
Ceramic tiles
Ceramic Wall tiles
Chaff Cutter (Agricultural implements not operated
Chalk sticks
Channel Former (Agricultural implements not operated
Charcoal
Charkha
Chassis of motor vehicles , components, spare pars and
accessories thereof
Cheese sold without a brand name other than those
specified in the Fourth Schedule.
Chemical fertilizers
Chemicals of all kinds other than those specified
elsewhere in the Schedule.
Chenille fabrics of wool
Cheques, loose or in book form
Cheroots
Chewing gum sold with brand name
Chewing tobacco
Chicory
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
67A
ad(ii)
2067
I
I
C
C
14
50
iii
14.5
14.5
315
351
22
b,d
2022
14.5
308
I
I
C
C
15
15
14.5
14.5
316
316
26
2026
I
I
I
I
I
B
B
C
C
C
119
104
36
36
36
(i)
i
i
i
5
5
14.5
14.5
14.5
2119
2104
337
337
337
IV
1(ii)
ii(4)
IV
74
IV
1(ii)
IV
IV
B
B
788
774
788
16
17
0
0
716
717
49
14.5
350
51
2051
IV
38 -A
790
2001
6(i)
0
0
30
14.5
30
5
797
757
415
320
419
2030
IV
IV
II
I
II
I
B
B
77A
57
13
19
13
30
ii(5)
(iii)
(vii)
289
Children tri-cycles and carriages parts and accessories

including tyres, tubes and flaps used therewith,
40
2040
290
Childrens playground equipments
131
2131
291
Chillies Other than those specified in the Fourth Schedule
52
2052
IV
18
718
IV
18
718
16
14.5
317
51
2051
IV
1(ii)
788
19
14.5
320
51
2051
C
C
C
C
13
13
13
17
17
17
20
30
30
30
14.5
14.5
14.5
14.5
415
415
415
318
318
318
321
292
293
294
295
296
297
298
299
300
301
302
303
304
305
Chillies sold by any dealer whose total turnover in respect

of this item does not exceed rupees three hundred crores
in a year
Chilly powder sold by any dealer whose total turnover in
respect of this item does not exceed rupees three hundred
crores in a year
Chinaware artcicles
Chips sold without a brand name other than those
Chisel plough (Agricultural implements not operated
Chocolate sold with brand name
Chocolates sold without a brand name other than those
Cigarettes
Cigarillos of tobacco or of tobacco substitutes
Cigars
Cinema slides
Cinematographic equipments
Cinmeatogrphic lenses
cinnamon oil
II
II
II
I
I
I
I
ii(13)
(iii)
(iii)
(iii)
S.NO
SCH
306
Cisplatin.Inj (Life saving drugs )

Citrullus Colocynthis - Medicinal herbs and country drug (
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Clamps used in pump sets (Goods manufactured by
village Blacksmith and Adisarakku items)
Clay for manufacture of Bricks Exempted (By Notification G.O.No.107 - w.e.f.23.5.07)
Clay, Ball clay
Cleaning liquids
cleaning powder and liquids of all kinds
Cleome Inosandra- Medicinal herbs and country drug ( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Clinker.
Clocks
Cloth bag By Notification No. II (1) / CTR / 30(a-2) / 2007 G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
IV
307
308
309
310
311
312
313
314
315
316
317
Cloth lined paper envelopes (whether printed or not) (By

Notification G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
PART ITEM NO
B
52
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
16
752
518
737
21
IV
37
28
2028
I
I
I
B
C
C
28
20
22
5
14.5
14.5
2028
321
323
21
518
50
67
5
14.5
2050
368
13
511
I
I
B
C
IV
59
759
122
2122
21
518
320
321
Cloth rags
Clytoria Ternatea- Medicinal herbs and country drug ( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Coal ash of all kinds
Coal tar
I
I
B
B
50
29
5
5
2050
2029
322
Coal,including coke in all its forms, but excluding charcoal
41
2041
323
Coarse grains
Coarse screen / micro screen (Satinless steel / mild steel)
- (Water pollution control equipments)
Cocoa pod and beans
Coconut (ie., Copra excluding tender coconuts) (Cocos
nucifera) (Oil seeds)
Coconut husk
Coconut leaves
Coconut milk (By Notification G.O.Ms.No.36 dated 1.4.08
w.e.f 1.4.08)
Coconut milk powder (By Notification G.O.Ms.No.36 dated
1.4.08 w.e.f 1.4.08)
Coconut milk powder sold without a brand name other
than those specified in the Fourth Schedule.
Coconut other than Copra By Notification No. II (1) / CTR /
30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f 1.1.07
Coconut shell and its chips
Coconut shell powder By Notification No. II (1) / CTR /
30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f 1.1.07
Coconut thatches
Coffee beans and seeds
Coffee coolers
Coffee roasting appliances (Electrical domestic and
commercial appliances)
coir (excluding coir products)
Coir dusts (excluding coir products)
Coir fibre (excluding coir products)
Coir husk (excluding coir products)
Coir mattings
Coir products excluding mattresses
Cold storage equipments, components,parts and
accessories(Capital goods)
Collapsible gates
IV
19
719
104
2104
30
2030
41
(vi) (viii)
2041
IV
IV
B
B
61
61
iv
i
0
0
761
761
IV
77
777
IV
77
777
51
2051
505
761
508
0
5
14.5
761
2030
304
14.5
329
0
0
0
0
0
5
761
761
761
761
741
2031
2025
14.5
319
318
319
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
IV
61
(i-a)
(i)
ii
8
IV
I
I
B
B
C
61
30
3
28
IV
IV
IV
IV
IV
I
B
B
B
B
B
B
61
61
61
61
41
31
i
i
i
i
b,c
25
18
i
ii
S.NO
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
15(a)
2068
5
0
14.5
14.5
5
5
14.5
2032
781
336
351
2140
2033
357
358
Colour - DATA / Graphic Display tubes, other than Picture

tubes and parts (Colour) (Information Technology
products)
Colour boxes and brushes used therein
Colour pencils
Coloured matches
Colours
Combined harvesters , attachments and parts
Combs
Commodes
Communication equipments such as Private Branch
Exchange (PBX)
Compact Fluorescent Lamps (G.O.Ms.No.47 dated
27.3.12-w.e.f. 1.4.2012)
Compact Fluorescent Tubes (G.O.Ms.No.47 dated
27.3.12-w.e.f. 1.4.2012)
complexion rouge
359
Compressor of refrigerating equipments (Industrial Input)
67A
2067
360
Computer peripherals (Information Technology products)
68
22(a)
2068
361
Computer stationery
Computer Systems - Parts and accessories (Information
35
2035
68
22(a)
2068
363
Computer systems (Information Technology products)
68
22 (a)
2068
364
Concrete mixture
Condenser for waste recovery ( Water pollution control
equipments & Instrumentations)
Condoms
Conductivity Meter ( Instrumentation)
Confectionery sold with brand name
Confectionery sold without a brand name other than those
Conical measures
Contact lens
Containers and vessels- vacuum flask
Continuous Ambulatory Peritoneal Dialysis (CAPD) fluids
used for treatment in renal failure cases (Life saving
drugs )
Continuous Chemical Dosing Equipments (Water
pollution control equipments)
Contraceptives
Controlling systems
Cooking ranges (Electrical domestic and commercial
appliances)
Copper - clad board or sheets
Copy books manufactured out of paper purchased from
Registered dealers liable to pay under this Act
Copy books other than those specified in the Fourth
Schedule
Coral (precious stone) (whether they are sold loose or as
forming part of any article or jewellery in which they are
set)
Cordless handset (Transmission apparatus other than
apparatus for radio or T.V. broadcastings)(Information
Coriander powder sold by any dealer whose total turnover
in respect of this item does not exceed rupees three
Coriander sold by any dealer whose total turnover in
crores in a year
Cork - (Packing materials)
Cork sheets - (Packing materials)
14
14.5
315
104
(ii)
2104
IV
I
I
B
B
C
20
104
19
(ii)
0
5
14.5
720
2104
320
51
2051
I
I
I
C
B
C
68
129
66
ii(b)
14.5
5
14.5
369
2129
367
IV
52
29
752
104
(i) & (ii)
2104
IV
I
B
C
20
31
0
14.5
720
332
347
348
349
350
351
352
353
354
355
356
357
362
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
68
I
IV
I
I
I
I
I
B
B
C
C
B
B
C
32
81
35
50
140
33
56
34
2034
34-A
2151
34-A
2151
20
14.5
321
ii
iii,iv
28
14.5
329
45
14.5
346
IV
55
755
132
2132
103
68
2068
IV
18
718
IV
18
718
I
I
B
B
94
94
5
5
2094
2094
6(b)
S.NO
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
Corriander Other than those specified in the Fourth
Schedule
Cosmetics
Cottage cheese
Cotton or manmade fibres
Cotton rope
Cotton seed husk
Cotton seeds (Gossypium Spp.) - (Oil seeds)
Cotton waste
Cotton yarn, but not including cotton yarn waste:
Cotton, that is to say- all kinds of Cotton (indigenous or
imported) in its unmanufactured state, whether ginned or
unginned, baled, pressed or otherwise, but excluding
cotton waste.
Counter scales parts and accessories and weights used
therewith
Country bricks made of baked clay and other machine
made or hand made (other than those specified in the
Country tiles made of baked clay and other machine made
or hand made (other than those specified in the Fourth
Schedule) incl. Crog
Crataeva Relingiso - Medicinal herbs and country drug( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Crayons
Crockery (other than those specified elsewhere in the
schedule)
Cross made of gold and used as symbol of wedlock
without chain (By Notification G.O.Ms.No.36 dated 1.4.08
w.e.f 1.4.08)
404
Crow bar (Agricultural implements manually operated )
405
Crucibles
Crude oil (ie) Crude petroleum oils/ obtained from
Bituminous minerals
Crumb rubber
Crutches (Aids and implements for differently abled
persons)
Cuddapah stone slabs
Cultipacker (Agricultural implements not operated
Cultivator (Agricultural implements not operated manually
or not driven by animal -w.e.f. 1.4.12)
Cumin seed - sale by any dealer whose total turnover
By Notification G.O.Ms.No.67 dated 21.05.09 w.e.f.
1.4.09)
Cumin seed other than those specified in the Fourth
Schedule
Cumin seed powder - sale by any dealer whose total
turnover does not exceed rupees three hundred crores in
a year ( By Notification G.O.Ms.No.33 dated 29.03.10 w.e.f. 1.4.10)
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
SCH
PART ITEM NO
Rate of
Tax
COMMODITY
CODE
52
2052
I
I
IV
IV
IV
I
I
I
C
B
B
B
B
B
B
B
20
36
77A
61
61
41
37
41
6(i)
iii
iv
(vi) (iii)
(ii-b)
14.5
5
0
0
0
5
5
5
321
2036
797
761
761
2041
2037
2041
41
(ii)
2041
68
ii(a)
14.5
369
22
c,d
2022
22
c,d
2022
21
518
32
2032
21
14.5
322
IV
55
755
IV
1(i)
I (1)
38
41
119
IV
701
2038
2041
2119
702
(ii-c)
36
ii
14.5
337
IV
1(ii)
ii(6)
788
IV
1(ii)
ii(7)
788
521
130
2130
521
ii
524
Cups manufctured out of Areca palm leaf (BY Notification

G.O.Ms.No.33 dated 29.03.10-w.e.f.1.4.10)
Cups (sports goods)
Cups made of plastic
Cups made of paper
Curd maker (Electrical domestic and commercial
appliances)
Curd without any brand name
curtain backgrounds
Cut tobacco
SUB ITEM
NO
I
I
I
B
B
B
131
39
39
5
5
5
2131
2039
2039
28
14.5
329
IV
I
II
B
C
21
60
13
0
14.5
30
721
361
424
(xii)
S.NO
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
Cutlery (other than those specified elsewhere in the
schedule)
Cycle carriage for invalid persons (Aids and implements
for differently abled persons)
Cycle dynamo lights
Cycle locks
Cycle pumps
Cycle rickshaw (without motor)
Cycle Seat covers
Cycles, bi-cycles parts and accessories including tyres,
tubes and flaps used therewith
Cyclones (Air Pollution Control Equipments)
Cyclophosphamide.Inj (Life saving drugs )
Cyclophosphamide.Tab (Life saving drugs )
Cyclosporin (Life saving drugs )
Cylinderical measures
Cyperus Rotundus- Medicinal herbs and country drug (
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Cystosine (Life saving drugs )
Danazol.Cap (Life saving drugs )
Date leaves
Date syrup (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
DC Micromotors of an output not exceeding 37.5W and
parts (Information Technology products)
DC Micromotors of an output not exceeding 750 W and
parts (Information Technology products)
Deccan hemp fibre (excluding deccan hemp products)
Declared goods as specified in section 14 of the Central
Sales Tax Act, 1956, other than those specified
elsewhere in any of the Schedules
Decolam
Deep fat fryer (Electrical domestic and commercial
appliances)
Deep freezers
Defectives, rejects, cuttings or end pieces of any of the
above categories
Demineraliser for effluent treatment (Water pollution
control equipments)
Demodulators (Information Technology products)
Denatured Spirit
Deodorants
De-oiled cake
De-oiled cakes sale by any dealer whose total turnover on
the sales of these goods does not exceed rupees five
crores per year
De-oiled rice bran
Desiccated coconut (By Notification G.O.Ms.No.36 dated
1.4.08 w.e.f 1.4.08)
Detectors (for grass) (Air Pollution Control Equipments)
Detergents whether cakes, liquid or powder - (other than
those specified else where in the schedule)
Detonators Caps
Dhoop
Diagonstic Kits (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Diagonstic reagents (By Notification No. II (1) / CTR / 12
(R-20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Diamine-Diphonyl Sylphone (DAPSONE).Tab
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
14.5
322
702
21
IV
I
I
I
IV
I
B
B
B
B
B
40
40
40
22
40
5
5
5
0
5
2040
2040
2040
722
2040
40
2040
I
IV
IV
IV
I
B
B
B
B
C
104
52
52
52
68
5
0
0
0
14.5
2104
752
752
752
369
518
0
0
0
752
752
761
807
(iii)
20
21
1
ii(b)
21
IV
IV
IV
B
B
B
52
52
61
3
27
i
6
I
68
25 (a), 26
2068
68
25 (b), 26
2068
IV
61
761
41
2041
45
14.5
346
28
14.5
329
ii
14.5
304
41
(iv) (xvi)
2041
104
2104
I
I
I
IV
B
C
C
B
68
1
64
5
5
14.5
14.5
0
2068
302
365
705
IV
66
766
IV
62
762
IV
77
777
104
(iii)
2104
22
14.5
323
I
I
C
B
5
43
iii
14.5
5
306
2043
809
809
752
IV
52
7(b)
13
S.NO
SCH
464
Diamonds (whether they are sold loose or as forming part

of any article or jewellery in which they are set)
465
Diaries (By Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
466
Diary other than those specified in the Fourth Schedule.
Rate of
Tax
COMMODITY
CODE
103
17
817
2105
PART ITEM NO
SUB ITEM
NO
105
IV
52
30 (4)
752
I
I
B
C
25
44
5
14.5
2025
345
468
469
Didanosine (Drugs used for the treatment of AIDS

patients) (Life saving drugs )
Dies (Capital goods)
Diesel engine , their spare parts
470
Diesel locomotive and parts and accessories thereof
23
14.5
324
471
10
14.5
311
104
(i)
2104
104
(i)
2104
518
475
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)
Dill seeds - Medicinal herbs and country drug (By
Notification G.O. Ms.No.5 dated 1.1.07)
Diluents and thinners
50
14.5
351
476
Diodes, transistors and similar semi-conductor device
68
16
2068
477
478
479
480
Dippers
Dipping measures
Direct dyes
Directly reconstituted milk
I
I
I
IV
C
C
B
B
13
68
45
31
ii(b)
v
14.5
14.5
5
0
314
369
2045
731
481
Disc for laser reading systems for reproducing

phenomena other than sound or image (IT Software of
any media) - (Information Technology products)
68
5(a)
2068
IV
1(ii)
ii(8)
788
IV
1(ii)
ii(13)
788
41
(iv) (viii)
28
22
IV
467
472
473
474
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
Disc harrow (Agricultural implements not operated

Disc plough (Agricultural implements not operated
Discs, rings ,forgings and steel castings
Dish washer (Electrical domestic and commercial
appliances)
Disinfectants -w.e.f.-28.05.2013
Disposable diapers (Reduced to 5% -By Notification
2012)
Dissection boxes.
Dissolved Air Flotation (Water pollution control
equipments)
Dolomite
Doopakal (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Door Chains (Goods manufactured by village Blacksmith
Door Jakki (Goods manufactured by village Blacksmith
Door Kundu (Goods manufactured by village Blacksmith
Door mats made of jute
Door Pattas (Goods manufactured by village Blacksmith
497
Doors frames made of R.C.C and R.C.C. pipes (without

input tax credit on purchase of Cement) (By Notification
No. II (1) / CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated
11th July 2011) w.e.f. 12.7.11
498
Doors made of any materials other than those specified in

the schedule
21
2041
14.5
329
14.5
372
57
358
81
781
104
2104
93
2093
14
814
ii
(i)
IV
37
737
IV
37
737
IV
37
42
IV
37
737
2042
737
11
811
24
14.5
325
S.NO
499
500
501
502
503
504
Dosai Chatti (Goods manufactured by village Blacksmith
Dosai kal (Goods manufactured by village Blacksmith and
Adisarakku items)
Double boiled linseed oil
Drag harrow (Agricultural implements not operated
Draught Beer -(At the Second point of sale in the State) w.e.f. 1.11.2014 - ( G.O.Ms.No.82 dated 31.10.2014)
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
IV
37
10
737
IV
37
36
737
50
14.5
351
IV
1(ii)
ii(9)
788
(v)
270
402
II
I
32
2032
106
2106
506
Drawing boards and brushes used therein

Drawing ink whether or not concentrated or solid,
excluding toner and cartridges other than those specified
in the Fourth Schedule
Dressed Hides & Skins
41
2041
507
Drier (Electrical domestic and commercial appliances)
28
14.5
329
508
509
510
511
512
I
I
I
I
I
B
B
C
B
C
44
119
9
119
50
5
5
14.5
5
14.5
2044
2119
310
2119
351
IV
54
754
I
I
B
C
10
25
5
14.5
2010
326
25
14.5
326
25
326
IV
I
I
B
B
B
61
10
119
0
5
5
761
2010
2119
104
(i)
2104
522
523
524
525
526
Drugs and medicines including vaccines

Dry block rubber
Dry cells
Dry crepe rubber
Dry distempers
Dry fish(other than branded, processed and packed items
),
Dry flower
Dry fruits
Dry fruits nuts and kernals -other than those specified in
the schedule
Dry grapes (Kismis) -- Reduced to 5% (By Notification G.O.Ms.No.78 dated 11th July 2011 w.e.f. -12th July
2011)
Dry leaves (manthara leaves, coconut thatches,)
Dry Plant
Dry ribbed sheets of RMA grades
Dry Scrubber ( Water pollution control equipments &
Instrumentations)
Ductile pipes
Dumpers
Duplicating machines
Duplicators
Dusters
I
I
I
I
IV
B
C
C
C
B
100
13
26
26
81
5
14.5
14.5
14.5
0
2100
314
327
327
781
527
DVDs -& its Parts and accessories - w.e.f. 12.7.11
13-A
14.5
371
528
529
Earth scrap all grades and qualities

Earthern pot and pottery items
Earthern tiles (other than those specified in the Fourth
Schedule) incl.crog
Earthmovers
Eau de cologne
I
IV
B
B
119
23
5
0
2119
723
22
2022
I
I
C
C
13
20
14.5
14.5
314
321
505
513
514
515
516
517
518
519
520
521
530
531
532
(iii)
iii
(e)
a,d
533
Ebonite ball pens By Notification No. II (1) / CTR / 30(a-2)

/ 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
17
515
534
Ebonite pens By Notification No. II (1) / CTR / 30(a-2) /

2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
17
515
21
518
11
711
535
536
537
538
539
540
541
Eclipta Alba - Medicinal herbs and country drug( By

Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Educational charts
Efafinavir (Drugs used for the treatment of AIDS patients)
(Life saving drugs )
Eggs
Electoral rolls
Electric detonators
Electric hair dryer (Electrical domestic and commercial
appliances)
IV
IV
52
IV
IV
I
B
B
C
54
24
5
28
30 (6)
752
iii
0
0
14.5
754
724
306
14.5
329
S.NO
542
543
544
545
546
547
548
549
550
551
552
553
554
Electric hair removers (Electrical domestic and
Electric iron (Electrical domestic and commercial
appliances)
Electric kettle (Electrical domestic and commercial
appliances)
Electric knife (Electrical domestic and commercial
appliances)
Electric motor
Electric Storage batteries including containers, covers and
plates
Electric time switches (Electrical domestic and
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 energy
Electrical hearing aids (Aids and implements for differently
abled persons)
Electrical meters for digestors (Water pollution control
equipments)
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
28
14.5
329
28
14.5
329
28
14.5
329
28
14.5
329
27
14.5
328
29
14.5
330
28
14.5
329
68
29
2068
68
10
2068
28
14.5
329
IV
25
725
IV
702
104
(ii)
2104
12
2068
555
Electrical resistors (Information Technology products)
68
556
Electrically Operated two wheelers (E-bikes)

(G.O.Ms.No.47 dated 27.3.12-w.e.f. 1.4.2012)
46
2152
557
Electrodes (G.O.Ms.No.47 dated 27.3.12-w.e.f. 1.4.2012)
46-A
2046
24
824
14.5
331
558
559
560
561
562
563
Electroflux (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Electronic Games
Electronic calculators, parts and accessories (Information
Electronic devices - watches
Electronic diaries
Electronic integrated circuits and Micro-assemblies
30
68
11,24
2068
I
I
I
C
B
B
67
68
68
22(b)
17
14.5
5
5
368
2068
2068
564
Electronic Private Automatic Branch Exchange (EPABX)
34
2034
565
Electronic toys and Games

Electronic typewriters, parts and accessories (Information
Electrostatic precipitators (Air Pollution Control
Equipments)
Elevators - whether operated by electricity, hydraulic
power, mechanical power or steam
Ellu Mittai (Exempted By Notification - G.O.Ms.No.10723.5.07) w.e.f 23.5.07
Embroidery in the piece, in stripes or in motifs
30
14.5
331
68
1(b),24
2068
104
(iii)
2104
46
14.5
347
566
567
568
569
570
571
572
573
574
575
576
577
578
579
Emeralds (whether they are sold loose or as forming part

of any article or jewellery in which they are set)
Emery clothes
Enamels not otherwise specified in this schedule
Energy (Sathu Mavu) flour (By Notification No. II (1) / CTR
/ 12 (R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Energy saving choolas
Enlarges,plates an cloth required for use therewith
(Cinematographic)
Enzymes of all kinds (Industrial Input)
Equipment (Capital goods)
Erasers By Notification No. II (1) / CTR / 30(a-2) / 2007 G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
133
IV
77A
2133
797
103
I
I
C
C
50
50
14.5
14.5
351
351
805
6(v)
vii
i
IV
26
726
17
14.5
318
I
I
B
B
67A
25
5
5
2067
2025
515
17
k
a,c
S.NO
SCH
580
581
582
Ethambutol.Tab
Etoposide.Inj (Life saving drugs )
Evaportor (Water pollution control equipments)
Evolvulus Alsinoides- Medicinal herbs and country drug (
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Examination board clip (By Notification - II (1) / CTR / 12
(R-28)/2011 G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Excavators
Exercise book other than those specified in Fourth
Schedule
Expanded polystyrene of all kinds of mica
Explosives of all kinds
Exposed films (cinematographic)
Extrusions of non-ferrous metals such as aluminium,
copper, and zinc.
Eye lashes
Eye liners
Fabric based paper - (Packing materials)
Fabric filters (Air Pollution Control Equipments)
Fabrics covered partially or fully with textile flocks or with
preparation containing textile flocks
Face packs
False ceiling or the like
Fans
Fans manufactured out of palm leaves.
Fare meters for all motor vehicles
Fasteners
Fax machines
IV
IV
I
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
PART ITEM NO
B
B
B
52
52
104
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
11
22
I
0
0
5
752
752
2104
518
836
21
13
14.5
314
47
2047
I
I
I
C
C
C
45
5
17
14.5
14.5
14.5
346
306
318
89
iv
2089
I
I
I
I
C
C
B
B
20
20
94
104
(iii)
14.5
14.5
5
5
321
321
2094
2104
IV
77A
7(iv)
798
I
I
I
IV
I
I
I
C
C
C
B
C
B
C
20
50
31
61
12
20
32
14.5
14.5
14.5
0
14.5
5
14.5
321
351
332
761
313
2020
333
48
2048
vi
i
603
Feeding bottles and nipples - Exempted By Notification G.O.Ms.No.48 dated 27.03.12) w.e.f. 01.04.2012
604
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)
520
605
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
502
606
607
608
609
610
Fibre galss sheets

Fibre glass sleeves, fibre glass tapes, milinex paper
lethoroid paper, empire cloth (Industrial Input)
Fibres waste other than those specified in the Fourth
Schedule
Fibres of all types other than those specified in the Fourth
Schedule
Figs
33
67A
49
14.5
334
2067
2049
49
2049
25
14.5
326
iii
831
14.5
14.5
352
318
611
Files and folders made of paper board (By Notification II

(1) / CTR / 12 (R-23)/2011 G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
612
613
Film packs and plates

Film stips (cinematographic)
I
I
C
C
51
17
614
Filter head assembly (Air Pollution Control Equipments)
104
(iii)
2104
615
Filter press (Water pollution control equipments)

Filters (Fabric filters, bag filter, vacuum filters) (Air
Pollution Control Equipments)
Filtration units such as (pressure filter, activated carbon
filter, reverse osmosis , micro filter) (Water pollution
control equipments)
Fine china clay
Fire clay
Fire fighting devices
104
(i)
2104
104
(iii)
2104
104
(i)
2104
I
I
I
B
B
C
28
28
34
5
5
14.5
2028
2028
335
616
617
618
619
620
S.NO
621
622
Fire fighting equipments

Fire works
623
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
I
I
C
C
34
35
14.5
14.5
335
336
Firewood, excluding casurina and eucalyptus timber
IV
27
727
624
Fish (other than branded, processed and packed items ) ,
IV
54
754
625
Fish plate bars, bearing plate bars, crossing sleeper bars,

fish plates, bearing plates, crossing sleepers and pressed
steel sleepers, rail heavy and light crane rails
41
2041
IV
28
728
IV
28
728
IV
28
728
IV
28
728
IV
28
728
IV
28
728
IV
IV
B
B
28
28
0
0
728
728
IV
28
728
I
IV
I
C
B
B
51
62
82
14.5
0
5
352
762
2082
67A
2067
I
I
C
C
50
36
vii
14.5
14.5
351
337
53
ii
14.5
354
28
14.5
329
IV
60
760
644
645
Fish seeds
Fishing floats - w.e.f. 1.4.2015 (G.o.Ms.No. 45 dated
25.03.2015)
Fishing hooks
Fishing lamps - w.e.f. 1.4.2015 (G.o.Ms.No. 45 dated
25.03.2015)
Fishing ropes - w.e.f. 1.4.2015 (G.o.Ms.No. 45 dated
25.03.2015)
Fishing swivels - w.e.f. 1.4.2015 (G.o.Ms.No. 45 dated
25.03.2015)
Fishnet
Fishnet fabrics
Fishnet twine - w.e.f. 1.4.2015 (G.o.Ms.No. 45 dated
25.03.2015)
Flash light apparatus
Flattened or beaten rice
Flavoured milk (Tinned, bottled or packed)
Flavouring essence and synthetic food colour (Industrial
Input)
Flint papers
Floor and wall tiles of all varieties - others
Floor boards whether or not containing any other material
othen than wood
Floor polishers (Electrical domestic and commercial
appliances)
Flour, brokens and bran of kudiraivalai (Product of
millets)
Flour, brokens and bran of milo (Product of millets)
Flour, brokens and bran of ragi (Product of millets)
IV
IV
B
B
60
60
0
0
760
760
646
Flour, brokens and bran of samai (Product of millets)
IV
60
760
647
Flour, brokens and bran of thinai (Product of millets)
IV
60
760
648
Flour, brokens and bran of cholam (Product of millets)
IV
60
760
649
Flour, brokens and bran of varagu (Product of millets)
IV
60
760
650
Flour,brokens and bran of cumbu (Product of millets)
IV
60
760
651
652
Fludized bed boilers

Flushing cisterns
Fly ash bricks(other than those specified in the Fourth
Schedule)
Fly ash other those specified in Fourth schedule
Fly Ash sold to brick manufacturers
Foods and food preparations and mixes sold without a
brand name other than those specified in the Fourth
Schedule.
I
I
C
C
37
56
14.5
14.5
338
357
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
653
654
655
656
(iv) (xiii)
22
2022
I
IV
B
B
50
29
5
0
2050
729
51
2051
30
730
58
403
21
45
14.5
14.5
322
346
657
Footwear with sale value less than two hundred rupees
IV
658
Foreign liquors, that is to say, wines, spirits and beers

imported into India from foreign countries - (By Notification
-G.O.Ms.No.65 dated 01.07.08 - w.e.f. 01.07.08)
II
659
660
Forks
Formica
I
I
C
C
a,d
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
iv
14.5
0
0
0
0
0
351
732
733
731
732
733
52
2052
68
768
53
2053
507
S.NO
SCH
661
662
663
664
665
666
French polish
Fresh flowers
Fresh fruits
Fresh milk
Fresh plants
Fresh vegetables
Fried and roasted grams Other than those specified in the
Fourth Schedule
Fried grams sale by any dealer whose turnover in respect
of the goods in each item does not exceed rupees five
Fried groundnet kernel
I
IV
IV
IV
IV
IV
C
B
B
B
B
B
50
32
33
31
32
33
IV
I
667
668
669
PART ITEM NO
670
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
671
672
Frozen confectionery sold with brand name

Frozen desert sold with brand name
I
I
C
C
19
19
14.5
14.5
320
320
673
Fruit drink whether in sealed containers or otherwise),

other than those specified in the Fourth Schedule
107
2107
674
Fruit jam (whether in sealed containers or otherwise),

107
2107
675
Fruit squash (whether in sealed containers or otherwise),

107
2107
676
FruitJuice whether in sealed containers or otherwise),

107
2107
677
Frying pans (Electrical domestic and commercial

appliances)
28
14.5
329
678
Fuel manufactured out of municipal solid dry waste (BY

Notification G.O.Ms.No.33 dated 29.03.10-w.e.f.1.4.10)
523
679
680
681
682
Fungicides and combinations thereof

Furnace oil
Furnaces of all types
Fuses and other blasting powder
0
5
14.5
14.5
791
2067
338
306
683
Galangal roots - Medicinal herbs and country drug (By

21
518
0
0
717
734
684
685
686
687
688
689
690
691
Gandhi Topi.
Garlic
Gas holding tanks for digestors (Water pollution control
equipments)
Gas meters parts and accessories thereof
Gas meters for digestors (Water pollution control
equipments)
Gas ovens - other than those mentioned in any of the
schedule
Gas stoves - other than those mentioned in any of the
Schedule
Gases of all kinds other than Liquified Petroleum Gas
IV
I
I
I
B
B
C
C
38-A
67A
37
5
ii
n
iii
IV
IV
B
B
17
34
104
(i)
2104
68
14.5
369
104
(i)
2104
38
14.5
339
38
14.5
339
67A
2067
6(iii)
797
735
692
Gauze
IV
77A
693
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
IV
35
694
695
Gelatin sticks
Gelatine capsules (empty)
I
I
C
B
5
67A
iii
o
14.5
5
306
2067
696
Gem clip (By Notification - II (1) / CTR / 12 (R-28)/2011

836
697
698
Generating sets
Generators
14.5
14.5
340
340
I
I
C
C
39
39
S.NO
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
SCH
PART ITEM NO
Generators used for producing electricity (By Notification

II (1) / CTR / 12 (R-23)/2011 G.O.Ms.No.78 dated 11th
July 2011) w.e.f. 12.7.11
Geometry boxes
Germicides - w.e.f. 28.05.2013
Ghamellas or Santhu Chatti (Goods manufactured by
Ghee with brand name- Reduced to 5% (By Notification G.O.Ms.No.78 dated 11th July 2011 w.e.f.12th July
2011)
Ginger
Ginger grass oil
Glass -other than those specified elsewhere in the
schedule
Glass Beads and Glass marbles (Goligundu)
Glass bottles whether old or used
Glass frit and other glass in the form of powder, granules
or flakes
Glassware -other than those specified elsewhere in the
schedule
Glazed floor tiles
Glaziers putty
Globe
Gloriasa Superba - Medicinal herbs and country drug( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Glucose
Glue
Gold and jewellery made of it and articles made of gold
Goods covered by Public Distribution System (except
kerosene and Sugar) - ( By Notification - G.O.Ms.No.82
dated 31.10.2014) - w.e.f. 1.11.2014
Goods manufactured by village Blacksmith and
Adisarakku items as notified by the Government
Goods taken under customs bond for re-export after
manufacturing or otherwise
Grafting putty
Gram or gulab gram sale by any dealer whose turnover in
respect of the goods in each item does not exceed rupees
five hundred crores in a year
Granite blocks (rough or raw)
Granulated slag (slag sand) from manufacturing of iron or
steel (Industrial Input)
Graph and exercise note book By Notification No. II (1) /
CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 w.e.f - 1.1.07
726
Graph book other than those specified in Fourth Schedule
727
728
729
730
731
Grass
Green leaves
Green manure seeds excluding oil seeds
Green tea leaves
Grills made of iron and steel
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
833
IV
I
B
C
81
22
ii
0
14.5
781
372
IV
37
11
737
40
341
IV
I
B
B
34
76
0
5
734
2076
41
14.5
342
I
I
B
B
54
55
5
5
2054
2055
67A
2067
41
14.5
342
I
I
IV
C
C
B
36
50
11
14.5
14.5
0
337
351
711
21
518
i
vi
I
I
B
C
56
2
5
14.5
2056
303
102
IV
36
736
IV
37
737
IV
38
738
50
vi
14.5
351
IV
68
768
36
iii(a)
14.5
337
67A
2067
15
513
47
2047
IV
IV
IV
IV
I
B
B
B
B
C
5
32
7
32
18
0
0
0
0
14.5
705
732
707
732
319
732
Grinder (Electrical domestic and commercial appliances)
28
14.5
329
733
734
Ground nut or Peanut (Arachis hypogaea)

Groundnut shell
I
IV
B
B
41
61
(vi) (i)
ii
5
0
2041
761
735
Groundnut Thresher (Agricultural implements not

operated manually or not driven by animal -w.e.f. 1.4.12)
IV
1(ii)
ii(10)
788
736
737
738
Gum
Gum Benzoin in the form of tablets or sticks
Gum Paste
I
IV
I
C
B
C
2
39
2
14.5
0
14.5
303
739
303
S.NO
SCH
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
2067
iii
14.5
14.5
14.5
5
30
303
303
306
2094
414
21
518
2154
5
14.5
14.5
14.5
14.5
14.5
0
14.5
2058
321
321
321
321
321
715
306
835
PART ITEM NO
Gum resin, gum arabica, gum gel and gum glue

(Industrial Input)
Gum tapes
Gummed tapes
Gun Powder
Gunny bags - (Packing materials)
Gutkha
Gymnena Sylvestra - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07)
67A
I
I
I
I
II
C
C
C
B
2
2
5
94
13
746
Gypsum of all forms and descriptions -w.e.f - 28.05.2013
56 A
747
748
749
750
751
752
753
754
Hair and body cleaning powders

Hair creams
Hair dyes
Hair oil
Hair removers
Hair sprayers
Hand carts
Hand grenades
Hand made iron safe -(By Notification - II (1) / CTR / 12
12.7.11
Hand made Locks (By Notification G.O.Ms.No.47 dated
27.3.2012 - w.e.f. 01.04.2012)
Hand made shampoos
Hand made soaps
Hand needles used for tailoring-(By Notification - II (1) /
CTR / 12 (R-29)/2011 G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
Hand operated sprayers and dusters (Agricultural
implements manually operated )
Hand pumps
Handicrafts
Handicrafts made of jute
Handloom fabrics
Handloom made woven durries,
Handlooms
Handmade embroidery products
Handmade laundry brightners of all its forms
Handmade Mittai (Exempted By Notification G.O.Ms.No.107-23.5.07) w.e.f 23.5.07
Handmade paper & Board
Handmade robin blue
Handmade safety matches
Handmade Steel Trunk boxes
Handmade tin containers
Handmade ultramarine blue
Handmade washing blue
Handmademade woven durries,
Handspun yarn
Hank yarn
Hard board
Hawai chappals and straps thereof other than those
specified in the Fourth Schedule
Hay
HDPE/PP woven fabrics - (Packing materials)
HDPE/PP circular strips - (Packing materials)
HDPE/PP woven strips - (Packing materials)
Headers and laterals with accessories for trickling filters
(Water pollution control equipments)
Headphones (Information Technology products)
Health fitness equipments
Hearing aid cords (Aids and implements for differently
abled persons)
I
I
I
I
I
I
IV
I
B
C
C
C
C
C
B
C
58
20
20
20
20
20
15
5
739
740
741
742
743
744
745
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
(ii)
iii
ii
3
IV
41-A
902
I
I
B
B
58
58
iii
iii
5
5
2058
2058
iii
839
I (7)
701
i
iii
0
0
5
0
0
0
5
5
742
740
2042
717
741
717
2057
2057
2133
5
5
0
0
0
5
5
0
0
0
14.5
2057
2057
743
786
787
2057
2057
741
717
744
354
IV
1(i)
IV
IV
I
IV
IV
IV
I
I
B
B
B
B
B
B
B
B
42
40
42
17
41
17
57
57
133
I
I
IV
IV
IV
I
I
IV
IV
IV
I
B
B
B
B
B
B
B
B
B
B
C
57
57
43
41-B
41-C
57
57
41
17
44
53
84
2084
IV
I
I
I
B
B
B
B
5
94
94
94
0
5
5
5
705
2094
2094
2094
104
(i)
2104
I
I
B
C
68
6
5
14.5
2068
307
IV
702
ii
iii
iii
iii
S.NO
790
791
792
793
794
795
796
Helicteres Isora- Medicinal herbs and country drug ( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Helmets ( By Notification - G.O.Ms.No.48 dated 27.03.12)
w.e.f. 01.04.2012
SCH
Rate of
Tax
COMMODITY
CODE
21
518
59
2059
21
518
0
5
5
5
791
2094
2094
2094
21.43
407
2066
2104
14.5
347
PART ITEM NO
Hemidusmus - Medicinal herbs and country drug(By

IV
I
I
I
798
Herbicides and combinations thereof

Hessian based paper - (Packing materials)
Hessian cloth - (Packing materials)
High density polythene - (Packing materials)
High Speed Diesel Oil ( By Notification - G.O.Ms.No.57
dated 5th June 08) - w.e.f. 6.6.08
High voltage cables (Industrial cables)
66
799
High volume sampler (Air Pollution Control Equipments)
104
46
22
b,d
2022
(vi)
i
(iv)
(iv)
30
5
30
30
14.5
418
2060
416
416
313
797
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
Hoists - whether operated by electricity, hydraulic power,

mechanical power or steam
Hollow block bricks(other than those specified in the
Homogenised or reconstituted tobacco
Honey
Hoodku tobacco
Hookah tobacco
Horns for all motor vehicles
Horse-shoe (Goods manufactured by village Blacksmith
Horse-shoe nails (Goods manufactured by village
Hose pipes
Hosiery goods
Hot food cabinet (Electrical domestic and commercial
appliances)
Human blood including blood components
Human hair
Hurricane lights burning on oil Parts and accessories
including wicks and chimneys
Husk and bran of all pulses and grams (other than those
specified in the Fourth Schedule)
Husk and bran of all cereals (other than those specified in
the Fourth Schedule)
Hygrophila Spinosa- Medicinal herbs and country drug (
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Ice
Ice bars -Exempted by Notification G.O.Ms.No.33 dated
29.03.10 -w.e.f. 1.4.10
Ice blocks -Exempted by Notification G.O.Ms.No.33 dated
29.03.10 -w.e.f. 1.4.10
Ice buckets or boxes
Ice cake sold with brand name
Ice candy sold with brand name
Ice creams sold with brand name
Ice creams sold without brand name
Ice jelly sold with brand name
Identity Card clip (By Notification - II (1) / CTR / 12 (R28)/2011 G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Ignifluid boilers
Igniters
Imitation jewellery
Imported sugars of all kinds- w.e.f. 1.11.2014
(G.O.Ms.No.82 dated 31.10.2014)
Incinerator ( Water pollution control equipments &
Instrumentations)
B
B
B
B
II
38 -A
94
94
94
SUB ITEM
NO
ii
(iii)
II
I
II
II
I
13
60
13
13
12
IV
37
40
737
IV
37
40
737
I
I
B
B
100
61
5
5
2100
2061
28
14.5
329
IV
I
B
B
45
62
0
5
745
2062
IV
46
746
63
2063
63
2063
21
518
2064
64
64
iv
2064
64
iv
2064
I
I
I
I
I
I
C
C
C
C
B
C
66
19
19
42
65
19
14.5
14.5
14.5
14.5
5
14.5
367
320
320
343
2065
320
836
iii
b
14.5
14.5
5
338
306
2007
2155
2104
I
I
I
C
C
B
37
5
7
132 A
104
(ii)
S.NO
833
834
835
836
837
838
839
Indian musical instruments
Indigenous handmade musical instruments
Indigenous raw silk
Indigenous Sericulture products
Indigenous silk yarn
Indigofera-Tinctoria Linn - Medicinal herbs and country
Indinavir (Drugs used for the treatment of AIDS patients)
indoor walls
SCH
IV
IV
IV
IV
IV
Rate of
Tax
COMMODITY
CODE
47
47
73
48
73
0
0
0
0
0
747
747
773
748
773
21
518
PART ITEM NO
B
B
B
B
B
SUB ITEM
NO
IV
52
30 (8)
752
50
vi
14.5
351
841
Industrial inputs, Any goods falling under Part C of

First Schedule to the Tamil Nadu Value Added Tax Act,
2006 including consumables, packing materials and labels
but excluding plant and machinery, ethyl alcohol, absolute
alcohol, methyl alcohol, rect
67
2067
842
Industrial thermometers parts and accessories thereof
68
14.5
369
67A
2067
68
2068
IV
52
10
752
27
iii
2027
27
iv
2027
IV
I
B
C
38 -A
43
ii
0
14.5
791
344
51
2051
IV
I
B
C
39
43
0
14.5
739
344
67
14.5
368
14
512
5
14.5
5
2067
354
2069
840
845
Industrial valves of all kinds and industrial fans (Industrial

Input)
Information Technology products as notified by the
Government - others
INH.Tab (Life saving drugs )
846
Insect repellent coils, mats, liquids and creams and
843
844
847
848
849
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
868
869
Insect killer devices including heating devices used with

insect repellant mats
Insecticides and combinations thereof
Instant coffee
Instant foods sold without a brand name other than those
Instant Sambirani in the form of tablets or sticks
Instant tea
Instrument panel clocks of all kinds parts and accessories
thereof
Instruments for drawing and dissection By Notification No.
II (1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated
23.3.07 -w.e.f - 1.1.07
Insulating varnish (Industrial Input)
Insulation board
Insulators
Insulin of all Types By Notification G.O.Ms.No.47 dated
27.3.2012 - w.e.f. 01.04.2012)
Intangible goods like copyright
I
I
I
B
C
B
67A
53
69
IV
48-A
903
70
2070
808
14.5
345
Interesterified vegetable oil fat (Vanaspathi) (By

Internal combustion engine, their spare parts
Intra-ocular lenses (Aids and implements for differently
abled persons)
Ion Analyser ( Instrumentation)
Ipomoba digitata - Medicinal herbs and country drug( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Iron karandi (Goods manufactured by village Blacksmith
Iron aduppu (Goods manufactured by village Blacksmith
Iron idiappa ural (Goods manufactured by village
Iron Koodai (Goods manufactured by village Blacksmith
Iron Muram (Goods manufactured by village Blacksmith
44
IV
702
104
(ii)
2104
518
21
IV
37
30
737
IV
37
29
737
IV
37
31
737
IV
37
35
737
IV
37
35
737
S.NO
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
900
901
902
903
Iron murukku (Goods manufactured by village Blacksmith
Iron salladai (Goods manufactured by village Blacksmith
Iron vadai chatti (Goods manufactured by village
Iron water shifting cover (Agricultural implements animal
drawn )
Jaggery and gur including Jaggery powder
Jamakalams
Jarda
Jari of all kinds -others
Jatropha oil
Jatropha seeds
Jelly - (processed Vegetables/fruits)(whether in sealed
containers or otherwise), other than those specified in the
Fourth Schedule
Jelly filled cables (Industrial cables)
Jewellery made of rolled gold and imitation gold
Jigs and fixtures (Capital goods)
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
IV
37
31
737
IV
37
38
737
IV
37
28
737
IV
1(i)
II (4)
701
IV
IV
II
I
IV
IV
B
B
B
B
B
48-B
41
13
71
48-C
48-C
0
0
30
5
0
0
782
741
421
2071
783
783
107
2107
I
I
I
B
B
B
66
7
25
5
5
5
2066
2007
2025
811
0
5
5
5
711
2041
2041
2094
Jolly frames made of R.C.C and R.C.C. pipes (without

11th July 2011) w.e.f. 12.7.11
(ix)
a
d
11
Journals including maps

Jowar or milo (Sorghum vulgare pers) - (Cerals)
Jute
Jute twine - (Packing materials)
Kadalai Mittai ((Exempted By Notification G.O.Ms.No.107-23.5.07) w.e.f 23.5.07
Kaempeearia-galang - Medicinal herbs and country
drug(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
kajal
IV
I
I
I
B
B
B
B
11
41
41
94
133
2133
21
518
IV
50
750
Kamalai Thoni (Agricultural implements animal drawn )
IV
1(i)
II (2)
701
IV
68
768
41
(vi) (xiii)
2041
21
518
14
814
14
814
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.7923.3.07) w.e.f.23.3.07
Karanja, Pongam, Honga (Pongamia pinnata
syn.P.Glabra) - (Oil seeds)
Karbogarisi - Medicinal herbs and country drug (By
Karpoorathattu (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Karthikai vilakku (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Karukamani made of gold and used as symbol of wedlock
without chain (By Notification G.O.Ms.No.36 dated 1.4.08
w.e.f 1.4.08)
Kasu Aani used in ploughs (Goods manufactured by
Keels (Goods manufactured by village Blacksmith and
Adisarakku items)
Keels used in pump sets (Goods manufactured by village
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
(i)(iv)
(v)
IV
55
755
IV
37
17
737
IV
37
12
737
IV
37
13
737
IV
46
746
25
409
II
S.NO
904
905
906
907
908
909
910
Kerosene Pressure stove 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
Kerosene sold through Public Distribution System
Kerosene stoves Parts and accessories including wicks
and chimneys
Khadi garments / goods and made-ups as notified by the
Government
Khoya / khoa
Kinatru Urulai (Goods manufactured by village Blacksmith
Knitting wool
911
Knives - (By Notification - II (1) / CTR / 12 (R-29)/2011

912
Knives (Agricultural implements manually operated )
913
Kodon (Paspalum scrobicuclatum L) - (Cerals)

Kokki Bolt (Goods manufactured by village Blacksmith
Kokum (Carcinia indica) - (Oil seeds)
Kollu sale by any dealer whose turnover in respect of the
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
Kolu Pattai used in tractor (Goods manufactured by village
Kondis (Goods manufactured by village Blacksmith and
Adisarakku items)
914
915
916
917
918
919
920
SCH
Rate of
Tax
COMMODITY
CODE
501
PART ITEM NO
SUB ITEM
NO
72
2072
IV
46
746
IV
49
749
73
2073
IV
37
737
74
2074
36
839
IV
1(i)
I (4)
701
41
(i)(vii)
2041
IV
37
14
737
41
(vi) (xvi)
2041
IV
68
11
768
IV
37
17
737
IV
37
16
737
IV
37
15
737
IV
37
19
737
921
Koonthalam (Agricultural implements manually operated )
IV
1(i)
I (9)
701
922
923
I
IV
C
B
36
61
iv
i
14.5
0
337
761
814
701
929
Kora stone
Korai grass and korai mats
Kovilmani (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated11th July 2011) w.e.f.
12.7.11
Kozhu (Agricultural implements manually operated )
Kudams made of iron and steel, plastic or other materials
(except precious materials)
Kulfi sold with brand name
Kumizh sets (Goods manufactured by village Blacksmith
Kumkum
930
Kusum ((Schleichera oleosa,syn.s..Trijuga) - (Oil seeds)
924
925
926
927
928
931
932
933
934
935
936
937
938
Kuthuvilakku (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Kutki (Panicum miliare L ) - (Cerals)
Kuzhavi (Goods manufactured by village Blacksmith and
Adisarakku items)
L Brackets (Goods manufactured by village Blacksmith
Laadam (Goods manufactured by village Blacksmith and
Adisarakku items)
Laadam aani (Goods manufactured by village Blacksmith
Laboratory equipments, components,parts and
Laboratory note book, other than those specified in Fourth
Schedule
14
IV
1(i)
I (8)
23
2023
19
14.5
320
IV
37
737
IV
50
41
18
(vi) (xiv)
14
750
2041
814
41
(i)(ix)
2041
IV
37
39
737
IV
37
20
737
IV
37
41
737
IV
37
41
737
25
b,c
2025
47
2047
S.NO
939
942
Lac
Lace in the piece in stripes or in motifs of cotton or
manmade fibres
Ladders made of any materials other than those specified
in the schedule
Lamin board
943
Laminated board of sheet of all varieties and description
940
941
SCH
PART ITEM NO
75
IV
77A
SUB ITEM
NO
6(iv)
Rate of
Tax
COMMODITY
CODE
2075
797
24
14.5
325
53
14.5
354
45
14.5
346
IV
52
30 (2)
752
I
I
I
I
C
B
B
B
2
119
119
76
ii
14.5
5
5
5
303
2119
2119
2076
(d)
14.5
371
945
946
947
948
Lamivudine (Drugs used for the treatment of AIDS

Lapping compound
Latex all grades and qualities
Latex concentrate all grades and qualities
Laurel oil
949
LCD Panels & its Parts and accessories w.e.f. 12.7.11
13-A
950
LDPE plastic bags for milk pouches - (Packing materials)
94
2094
951
LED (Light Emitting Diode) lamps of all kinds - w.e.f.

1.4.2015 (G.o.Ms.No. 45 dated 25.03.2015)
75-A
2157
952
LED Panels & its Parts and accessories - w.e.f. 12.7.11
13-A
(d)
14.5
371
IV
68
768
I
I
IV
IV
IV
B
B
B
B
B
76
129
1(i)
51
52
iii
5
5
0
0
0
2076
2129
701
751
752
46
14.5
347
II
I
8
44
25
5
408
2044
77
2077
I
I
I
I
I
I
I
C
B
B
B
B
B
C
60
78
93
93
79
41
20
14.5
5
5
5
5
5
14.5
361
2078
2093
2093
2079
2041
321
68
21
2068
67A
2067
I
I
IV
I
IV
I
C
B
B
C
B
C
2
41
54
59
21
47
14.5
5
0
14.5
0
14.5
303
2041
754
360
721
348
25
a,c
2025
68
5(b)
2068
10
14.5
311
21
518
2041
2149
944
963
964
965
966
967
968
969
Lekh or khesari sale by any dealer whose turnover in

Lemon grass oil
Lens cleaner
Levellers (Agricultural implements animal drawn )
Licenced software with complete Tamil version
Life saving drugs as notified by the Government
Lifts - whether operated by electricity, hydraulic power,
mechanical power or steam
Light Diesel Oil
Light liquid paraffin of IP grade
Light roofing sheets obtained by immersing paper mat in
bitumen
Lighting control reflectors
Lignite
Lime
Lime stone
Linear alkyl benzene (LAB)
Linseed (Linum usitatissimum) - (Oil seeds)
Lipsticks
970
Liquid Crystal devices, flat panel display devices and parts
953
954
955
956
957
958
959
960
961
962
971
972
973
974
975
976
977
978
979
980
981
982
983
Liquid glucose dextrose syrup (non-medicinal) (Industrial

Input)
Liquid M-Seal epoxy
Liquified Petroleum Gas for Domestic use
Livestock (other than race horses)
Locker cabinets
Lussi without any brand name
Machine made matches
Machinery, components,parts and accessories (Capital
goods)
Magnetic tapes for reproducing phenomena other than
sound or image( IT Software of any media) (Information
Magnifying glasses
Magnolia-Fuscata Andr - Medicinal herbs and country
Mahua, illupai, Ippe (Madhuca Indica M, Latifolia, Bassia,
Latifolia and Madhuca longifolia syn.M. Longifolia) (Oil
seeds)
Maida
41
149
II (5)
(vi) (vi)
(v a)
(vi) (xii)
S.NO
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
1000
1001
1002
1003
1004
1005
1006
Maize (Zea mays L) - (Cerals)
Maize products
Make up articles
Man-hole cover used in connection with drainage and
sewage disposables
Marble boulders or lumps
Marble chips
Marble dusts
Marble floor tiles
Marble slabs
Marble wall tiles
Marine Engine , their spare parts
Marine radio communication equipment (Transmission
apparatus other than apparatus for radio or T.V.
broadcastings) (Information Technology products)
Masala powder or paste whether or not with oil or
additives, sold without a brand name
Masala Powder with brand name (By Notification No. II (1)
/ CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated 11thJuly
2011) w.e.f. 12.7.11
Massage apparatus (Electrical domestic and commercial
appliances)
Master batches
Masur or lentil sale by any dealer whose turnover in
Match wax
Materials used for making footwear (By Notification No.II
(1) / CTR / 12 (R-22)/2011 G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
Mathematical learning instruments By Notification No. II
(1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 w.e.f - 1.1.07
Mathu (Goods manufactured by village Blacksmith and
Adisarakku items)
Mats, (products of palm industry)
Measuring tapes
1007 Meat(other than branded, processed and packed items ) ,

1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
Mechanical Flocculator (Water pollution control

equipments)
Mechanical timers
Mechanical times (Electrical domestic and commercial
appliances)
Mechanical water coolers
Medals (Sports goods)
Medical devices
Medical equipment
Medical implant
Medicated body powder and forms
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
Mercury Analyser ( Instrumentation)
Metal powder including metal pastes of all types and

1020
grades other than those falling under the declared goods
1021
1022
1023
1024
1025
Metal scraps other than those falling under the declared

goods
Metallic jari yarn
Metallic plastic yarn
Metallic yarn
Meter scales
SCH
I
I
I
PART ITEM NO
B
B
C
41
80
20
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
(i)(vi)
5
5
14.5
2041
2080
321
14.5
357
v(a)
14.5
14.5
14.5
14.5
14.5
14.5
14.5
337
337
337
337
337
337
345
2068
56
I
I
I
I
I
I
I
C
C
C
C
C
C
C
36
36
36
36
36
36
44
68
IV
53
753
802
v(b)
6(e)
28
14.5
329
102
2102
IV
68
768
97
2097
iii
827
16
514
IV
37
39
737
IV
I
B
C
61
68
i
ii(b)
0
14.5
761
369
IV
54
754
104
2104
67
14.5
368
28
14.5
329
I
I
I
I
I
I
I
C
B
B
B
B
C
B
3
131
81
81
81
20
44
14.5
5
5
5
5
14.5
5
304
2131
2081
2081
2081
321
2044
518
(i)
ii
21
I
104
(ii)
2104
89
ii
2089
89
ii
2089
I
I
I
I
B
B
B
C
71
71
71
68
ii(b)
5
5
5
14.5
2071
2071
2071
369
S.NO
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
1038
1039
Methotrexate.inj (Life saving drugs )

Methotrexate.Tab (Life saving drugs )
Methyl alcohol
Metric pouring measures
Metti made of silver
Micro filter (Water pollution control equipments)
Micro nutrients
Microphones (Information Technology products)
Microscopes
Milk food (Tinned, bottled or packed)
Milk powder
Milk products (Tinned, bottled or packed)
Mill made hand kerchiefs
Minerals
1040
Minuspora Elangi ( By Notification No.II (1) / CTR / 30 (a2) / 2007 - G.O. Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
1041
1042
1043
1044
Mirrors of all kinds

Mist eliminator (Air Pollution Control Equipments)
Mitomycin-C.Inj (Life saving drugs )
Mixed PVC stabilizer
1045 Mixer (Electrical domestic and commercial appliances)
1046
1047
1048
1049
1050
1051
1052
1053
1054
1055
1056
1057
1058
1059
1060
1061
1062
1063
1064
1065
1066
Mochai saleby any dealer whose turnover in respect of the

crores in a year ( By Notification - G.O.Ms.No.79-23.3.07)
w.e.f.23.3.07
Modifiers
Moisturizers
Molasses
Monoblock pump sets for water handling and parts
thereof
Monoculars
Mookanam Kayiru Chains (Goods manufactured by village
Moong or green gram sale by any dealer whose turnover
in respect of the goods in each item does not exceed
rupees five hundred crores in a year
Mop made of cotton yarn (By Notification No. II (1) / CTR /
12 (R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Mopeds , components, spare pars and accessories
thereof
Morinda Citufolia- Medicinal herbs and country drug ( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Mosaic chips -(By Notification II (1) / CTR / 12 (R23)/2011 G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Mosaic powder
Mosaic tiles
Mosquito destroyers
Mosquito nets of all kinds - Deleted - w.e.f. 1.4.2015 (G.o.Ms.No. 45 dated 25.03.2015)
Mosquito nets of all kinds -- w.e.f. 1.4.2015 (G.o.Ms.No.
45 dated 25.03.2015)
Moth sale by any dealer whose turnover in respect of the
crores in a year
Motor bodies built on chasis on motor vehicles ,
components, spare pars and accessories thereof
Motor combinations , components, spare pars and
accessories thereof
Motor cycles , components, spare pars and accessories
thereof
SCH
IV
IV
I
I
IV
I
IV
I
I
I
I
I
IV
I
PART ITEM NO
B
B
C
C
B
B
B
B
C
B
B
B
B
B
52
52
1
68
55
104
38 -A
68
10
82
82
82
76
93
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
25
26
0
0
14.5
14.5
0
5
0
5
14.5
5
5
5
0
5
752
752
302
369
755
2104
791
2068
311
2082
2082
2082
776
2093
518
14.5
5
0
5
349
2104
752
2083
14.5
329
768
ii(b)
(i)
ii
2(a)
21
I
I
IV
I
C
B
B
B
48
104
52
83
28
IV
68
I
I
II
C
C
60
20
10
14.5
14.5
30
361
321
410
26
2026
(iii)
18
10
14.5
311
IV
37
21
737
IV
68
768
21
821
49
14.5
350
21
518
ii
830
337
337
2027
I
I
I
C
C
B
36
36
27
iv
14.5
14.5
5
27
iv
2027
IV
55-A
905
IV
68
768
49
14.5
350
49
14.5
350
49
14.5
350
S.NO
Motor engines , components, spare pars and accessories

thereof
Motor scooters , components, spare pars and accessories
1068
thereof
1067
SCH
PART ITEM NO
1071
1072
1073
1074
1075
1076
1077
1078
Motor vehicle, components, spare pars and accessories

thereof
Motor vessels , components, spare pars and accessories
thereof
Motor with reduction gear arrangements intended for
clarifiers for liquid waste treatment (Water pollution
control equipments)
Motorettes , components, spare pars and accessories
thereof
Moulded idols (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Moulded plastic footwear thereof other than those
Moulds (Capital goods)
Mouth washers
Mucuna Prurina - Medicinal herbs and country drug( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
1079
Mulaippal vidhai - Medicinal herbs and country drug (By

1080
Multicrop Thresher (Agricultural implements not operated

Rate of
Tax
COMMODITY
CODE
49
14.5
350
49
14.5
350
22
822
Motor vehicle on value addition without input tax credit (By

1069 Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
1070
SUB ITEM
NO
49
14.5
350
49
14.5
350
104
2104
49
14.5
350
15
815
2084
5
14.5
2025
365
21
518
21
518
84
I
I
B
C
25
64
(i)
IV
1(ii)
ii(11)
788
1081 Multimedia speakers (Information Technology products)
68
2(b)
2068
1082 Municipal waste conversion devices for producing energy
IV
26
726
133
2133
520
14.5
0
5
5
5
5
5
0
0
0
14.5
321
758
2104
2085
2067
2086
2045
797
756
782
351
103
0
5
0
755
2041
778
21
518
21
518
1083 Murukku.
Mustard - sale by any dealer whose total turnover does
1084 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)
1085
1086
1087
1088
1089
1090
1091
1092
1093
1094
1095
1096
1097
1098
1099
1100
1101
Nail polishers and varnishers

Namakkati by religious institutions
Nano filter (Water pollution control equipments)
Napa Slabs (rough flooring stones)
Naptha (Industrial Input)
Napthalene balls
Napthols (dyes)
Narrow woven fabrics
National flag
Nattuchakkarai
Natural and synthetic drying oils
Natural or cultured(precious stone) (whether they are sold
loose or as forming part of any article or jewellery in which
they are set)
Neem oil cake
Neem, vepa (Azadirachta indica) - (Oil seeds)
Neera
Nellap panai kizangu - Medicinal herbs and country drug
(By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
Nellikai - Medicinal herbs and country drug(By
I
IV
I
I
I
I
I
IV
IV
IV
I
C
B
B
B
B
B
B
B
B
B
C
20
58
104
85
67A
86
45
77A
56
48-B
50
IV
I
IV
B
B
B
55
41
78
(i)
x
vi
6(vi)
(vi) (xi)
S.NO
Nelumbo Nucifera - Medicinal herbs and country drug ( By

1102 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
1103
Adisarakku items)
Netfinavir (Drugs used for the treatment of AIDS patients)
1104
1105 Neutral spirit
Nevirapine (Drugs used for the treatment of AIDS
1106
1107 Newars
1108 Newsprint
1109 Nigar seeds (Guizotia abyssinica) - (Oil seeds)
1110 Nitroglycerine (Life saving drugs )
Noble metals (iridium, osmium, palladium, rhodium and
1111
ruthenium) and jewellery made of it
1112 Noise Meter ( Instrumentation)
1113 Non electronic voltage stabilizers
1114 Non mechanized boats used by fishermen
1115 Non refractory surfacing preparation for fecades
1116 Non-alcoholic beverages sold without a brand name
1117 Non-ferrous metal and alloys
Non-ferrous metal scraps -others (other than those
1118
specified elsewhere in the Schedule)
Non-ferrous scraps (other than those specified elsewhere
1119
in the Schedule)
Non-judicial stamp papers sold by Government Treasuries
1120
or vendors
Non-woven fabric and its product (By Notification No.II (1)
1121 / CTR / 12 (R-22)/2011 G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
1122 Nuts
1123 Nylon dyes
Oats ( Exempted By Notification - G.O.Ms.No.48 dated
1124
27.03.12) w.e.f. 01.04.2012
1125 Oil bound distempers
SCH
PART ITEM NO
SUB ITEM
NO
21
Rate of
Tax
COMMODITY
CODE
518
IV
37
22
737
IV
52
30 (7)
752
IV
52
14.5
302
30 (5)
752
I
I
I
IV
B
B
B
B
87
96
41
52
(vi) (x)
6
5
5
5
0
2087
2096
2041
752
102
I
I
I
I
I
I
B
C
B
C
B
B
104
39
90
50
88
89
5
14.5
5
14.5
5
5
2104
340
2090
351
2088
2089
122
2122
122
2122
IV
57
757
iv
828
5
5
2020
2045
2091
(ii)
vi
i
I
I
B
B
20
45
91
50
iii
14.5
351
145
(ii)
2153
IV
66
766
32
2032
92
2092
1130 Oil skimmer (Water pollution control equipments)

1131 Old copper vessel whether worn out or beaten
I
I
B
B
104
122
5
5
2104
2122
1132 Old stainless steel vessel whether worn out or beaten
122
2122
1133 Old brass vessel whether worn out or beaten

Oothu kuzhal (Goods manufactured by village Blacksmith
1134
1135 Opera glasses
Optical fibre and Optical fibre bundles, cables, other than
1136 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
1137
or fitted with connectors (Information Technology
products)
1138 Optical fibres (Industrial cables)
1139 Optical lenses other than lenses for spectacles
1140 Optical whitening agents
1141 Ores
122
2122
IV
37
737
10
14.5
311
68
20
2068
68
19
2068
I
I
I
I
B
C
B
B
66
10
45
93
5
14.5
5
5
2066
311
2045
2093
Oil cake other than those specified in the Fourth Schedule

1126
(G.O.Ms.No.47 dated 27.3.12-w.e.f. 1.4.2012)
Oil cakes sale by any dealer whose total turnover on the
1127 sales of these goods does not exceed rupees five crores
per year
Oil colours in cakes or in liquid forms and brushes used
1128
therein
1129
Oil seeds other than those specified in Section 14 of

Central Sales Tax Act ,1956 (Central Act 74 of 1956)
vii
(i)
32
viii
S.NO
1142 Organic manure

Orthotics (Aids and implements for differently abled
1143
persons)
1144
SCH
707
702
21
518
IV
SUB ITEM
NO
14
2014
IV
54
754
I
I
C
C
36
64
14.5
14.5
337
365
825
Other materials used for retreading tyres (By Notification

1149 No No. II (1) / CTR / 12 (R-22)/2011 G.O.Ms.No.78 dated
11th July 2011) w.e.f. 12.7.11
1150 Other mechanical explosives
1151 Other optical telescope
Other packing materials notified by the Government in this
1152
behalf
Other software on disc or on CD ROM (Information
1153
Other software on floppy disc or cartridge tape
1154
Other software on other media (Information Technology
1155
products)
Other transmission apparatus other than apparatus for
1156 radio or T.V. broadcastings (Information Technology
products)
1157 Other water vessels
COMMODITY
CODE
IV
Osxillum Savivum - Medicinal herbs and country drug (By

1145 Other textile made ups

Other aquatic products (other than branded, processed
1146
and packed items )
1147 Other articles made of marbles
1148 Other Dentrifrices
Rate of
Tax
PART ITEM NO
I
I
C
C
11
10
14.5
14.5
312
311
94
2094
68
5 (i)
2068
68
5 (ii)
2068
68
5 (iii)
2068
68
6(h)
2068
125
2125
1158 Ovens (Electrical domestic and commercial appliances)
28
14.5
329
1159 Over-head projectors

Packaged tender coconut water (By Notification
1160
G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
Packed bed column / towers for effulent treatment (Water
1161
Packed drinking water sold in sealed refill cans and
1162 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
1163 Packed pickles weighing below 50 grams
1164 Packing cases
1165 Paddles (Water pollution control equipments)
1166 Paddy
17
14.5
318
IV
77
777
104
2104
504
0
5
5
0
755
2094
2104
719
(i)
IV
I
I
IV
B
B
B
B
55
94
104
19
IV
1(ii)
ii(12)
788
1168 Paddy husk
IV
61
iv
761
Paddy Transplanter (Agricultural implements not operated

1169
IV
1(ii)
ii(13)
788
518
1167
Paddy Combine Harvestor (Agricultural implements not

operated manually or not driven by animal -w.e.f. 1.4.12)
Paederia Foetida- Medicinal herbs and country drug ( By

Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Paint brush -(Reduced to 5% -By Notification
1171 G.O.Ms.No.78 dated 11th July 2011 -w.e.f.12th July
2011)
1172 Paint removers
1173 Painters fillings
1174 Painting boxes and brushes used therein
1175 Painting water colours and brushes used there in
1176 Paints not otherwise specified in this schedule
1177 Palm fatty acid
1178 Palm jaggery
21
50
vii
351
I
I
I
I
I
I
IV
C
C
B
B
C
B
B
50
50
32
32
50
95
61
vii
vi
14.5
14.5
5
5
14.5
5
0
351
351
2032
2032
351
2095
761
525
761
1179 Palmyra rafters used as beams in huts and small houses

1180 Palmyrah fibres and stalks
(i)
iii
IV
61
S.NO
1181 Palmyrah sugar

1182 Palmyrah sugarcanday
1183 Pan masala
Panchamirtam sold by any dealer (Exempted By
1184
Notification - G.O.Ms.No.79-23.3.07) w.e.f.1.1.07
1185 Paneer
Paper bags (whether printed or not) (By Notification
1186
G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
1187 Paper board
1188 Paper cones and paper tubes (Industrial Input)
1189
Paper envelopes (whether printed or not) (By Notification

G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
1190 Paper of all sorts
SCH
IV
IV
II
PART ITEM NO
B
B
Rate of
Tax
COMMODITY
CODE
(ii)
0
0
30
789
761
414
IV
58
758
82
2082
IV
59
759
I
I
B
B
96
67A
5
5
2096
2067
IV
59
759
96
2096
836
Paper Pin (By Notification - II (1) / CTR / 12 (R-28)/2011

1191
1192 Pappad
Paraffin wax of all grade standards other than food grade
1193
standard
Parched gram made saleby any dealer whose turnover in
1194 respect of the goods in each item does not exceed rupees
1195 Parched paddy or rice coated with sugar or gur
1196 Parched rice
1197 Part and accessories of Sanitary equipments
1198 Partially machine made safety matches.
14(a)
61
13
SUB ITEM
NO
aa
IV
704
97
2097
IV
68
768
IV
IV
I
IV
B
B
C
B
62
62
56
43
0
0
14.5
0
762
762
357
743
104
2104
1200 Particle board

Partitions made of any materials other than those
1201
specified in the schedule
Parts of Transmission apparatus other than apparatus for
1202
radio or T.V. broadcasting
Parts an accessories of Bulldozer,Dumpers,excavatores
1203
etc.,
53
14.5
354
24
14.5
325
68
2068
13
14.5
314
1204 Parts an accessories ofWater cooler cum heater units
14.5
304
1205 Parts and accessories - Cinematographic equipments
17
14.5
318
1206 Parts and accessories -Electric motor

Parts and accessories excluding batteries, tyres,tubes
1207
and flaps of higher number of wheelers
1208
and flaps of three wheelers
1209
and flaps of two wheelers
1210 Parts and accessories of Refrigerators
1211 Parts and accessories of Air Conditioner
1212 Parts and accessories of Diesel locomotive
Parts and accessories of Duplicating
1213
machine,Photocopying machine etc
1214 Parts and accessories of Fax machines
Parts and accessories of Motor vehicle,Motor cycle,Motor
1215
scooters etc
1216 Parts and accessories of Television
1217 Parts and accessories of Watches, clock etc
1218 Parts and fittings of Hand pumps
Parts of footwear (including upper), reprocessed sole
1219
(Industrial Input)
1220 Parts of Oil Engine, Diesel engine etc
Paste - (processed Vegetables/fruits) (whether in sealed
1221 containers or otherwise), other than those specified in the
Fourth Schedule
1222 Pasteurised milk
27
14.5
328
12
14.5
313
12
14.5
313
12
14.5
313
I
I
I
C
C
C
3
3
23
14.5
14.5
14.5
304
304
324
26
14.5
327
32
14.5
333
49
14.5
350
I
I
IV
C
C
B
62
67
42
14.5
14.5
0
363
368
742
67A
2067
44
14.5
345
107
2107
IV
31
731
1199
Particle analyser (SO2, CO, Nox, Sox, hydrocarbons,

chlorine, fluorine, etc.,) (Air Pollution Control Equipments)
(iii)
6(i)
iv
iv
iv
ab
S.NO
1223 Pastries sold with brand name
SCH
I
Patakam - Medicinal herbs and country drug (By

1224
1225 Patent
Pathira kuradu (Goods manufactured by village
1226
Pavai vilakku (By Notification No. II (1) / CTR / 12 (R1227 20)/2011- G.O.Ms.No.78 dated11th July 2011) w.e.f.
12.7.11
Pavement blocks excluding cement jolleys, doors, window
1228
frames made of RCC and Rcc pipes
Pearls (whether they are sold loose or as forming part of
1229
any article or jewellery in which they are set)
Rate of
Tax
COMMODITY
CODE
14.5
309
21
518
2070
737
14
814
PART ITEM NO
70
IV
37
SUB ITEM
NO
32
15
14.5
316
103
Peas including broken, husk and dust thereof, by any

1230 dealer whose total turnover on their sales of these goods
does not exceed rupees three hundred crores per year
IV
67
767
1231 Peas Other than those specified in the Fourth Schedule
52
2052
IV
67
767
52
2052
506
81
81
52
0
0
0
781
781
752
521
521
1232
1233
1234
1235
1236
1237
1238
Peas dhall including broken, husk and dust thereof, by

any dealer whose total turnover on their sales of these
goods does not exceed rupees three hundred crores per
year
Peas dhall Other than those specified in the Fourth
Schedule
Peas Flour By Notification No. II (1) / CTR / 30(a-2) / 2007
- G.O. Ms.No.79 dated 23.3.07 w.e.f -1.1.07
Pencils
Pens, ballpoint pens, refills
Pentoxifyline (Life saving drugs )
Pepper powder- sale by any dealer whose total turnover
By Notification G.O.Ms.No.33 dated 29.03.10 - w.e.f.
1.4.10)
IV
IV
IV
B
B
B
Pepper- sale by any dealer whose total turnover does not

1239 exceed rupees three hundred crores in a year ( By
Notification G.O.Ms.No.67 dated 21.05.09 w.e.f. 1.4.09)
1240 Perambulators iand tyres, tubes and flaps used therewith
98
2098
1241 Perfumes
1242 Periodicals including maps
Permanent magnets and articles (Information Technology
1243
products)
I
IV
C
B
20
11
14.5
0
321
711
68
28
2068
104
(iii)
2104
IV
II
I
I
I
I
I
I
I
I
I
I
I
I
38 -A
6
99
104
67A
51
51
26
51
51
51
51
51
51
ii
0
27
5
5
5
14.5
14.5
14.5
14.5
14.5
14.5
14.5
14.5
14.5
791
406
2099
2104
2067
352
352
327
352
352
352
352
352
352
518
1244 Personal samplers (Air Pollution Control Equipments)

1245
1246
1247
1248
1249
1250
1251
1252
1253
1254
1255
1256
1257
1258
Pesticides and combinations thereof

Petrol with or without additives
Petromax lights
PH Meter and Recorder ( Instrumentation)
Phenol (Industrial Input)
Photo albums
Photo blocks
Photo copying machines
Photo frames
Photo mounts
Photographic cameras
Photographic enlargers
Photographic films
Photographis lenses
Phyllanthus Amarus - Medicinal herbs and country drug(
1259 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
B
B
B
C
C
C
C
C
C
C
C
C
21
(ii)
ac
S.NO
SCH
Phyllanthus Maderas Patensls- Medicinal herbs and

1260 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
1261
1262
1263
1264
1265
1266
1267
1268
1269
Pickles sold without a brand name other than those

Pickles with brand name -(By Notification II (1) / CTR / 12
12.7.11
Pig iron, [sponge iron] and cast iron including ingots,
moulds, bottom plates, iron scrap, cast iron scrap,runner
scrap and iron skull scrap
Pigments including water pigment and leather finishes
(Industrial Input)
Pile fabrics, including Long pile fabrics and terry fabrics,
knitted or crocheted.
Pile layers
Pillow cover
Pillow covers made from handlooms and Powerloom
other than those made of mill made cloth - By Notification
No. II (1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated
23.3.07
Pillows made of cotton or silk cotton
1272
Pippra moolam - Medicinal herbs and country drug (By

1273
1274
1275
1276
1277
Pistha
Pistols
Pitet tube (Air Pollution Control Equipments)
Pizza bread
Plant nutrients
1278 Plant, components,parts and accessories (Capital goods)

1279
1280
1281
1282
1283
1284
Plantain leaves
Plant-growth promoters
Plaster of paris
Plastic bags - (Packing materials)
Plastic dyes
Plastic emulsion paints
1291
21
518
51
2051
834
41
(iv) (i)
2041
67A
ad(i)
2067
IV
77A
799
I
I
C
B
13
14
14.5
5
314
2014
18
516
13
2013
21
518
100
2100
21
518
ii
14.5
14.5
5
5
0
326
306
2104
2101
791
a,c
2025
0
0
14.5
5
5
14.5
732
791
353
2094
2045
351
13
813
102
2102
iv
832
102
103
102
5
5
5
2102
2103
2102
ii
524
2039
2039
2041
I
I
I
I
IV
C
C
B
B
B
25
5
104
101
38 -A
25
IV
IV
I
I
I
I
B
B
C
B
B
C
32
38 -A
52
94
45
50
I
I
I
B
B
B
Plates - manufctured out of Areca palm leaf (BY

1292 Plates made of plastic

1293 Plates made of paper
1294 Plates both plain and chequered in all qualities
Platform scales parts and accessories and weights used
1295
therewith
1296 Platinum and jewellery made of it
Plough (Agricultural implements not operated manually or
1297
not driven by animal -w.e.f. 1.4.12)
COMMODITY
CODE
Plastic goods of all other than Doors, windows, frames,

profiles,automobile,industrial and Sanitary items (By
1285
1286 Plastic granules
Plastic Photo frames (By Notification II (1) / CTR / 12 (R1287 23)/2011 G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
1288 Plastic powder
1289 Plastic raw materials
1290 Plastic scraps
SUB ITEM
NO
Pipercubebalinn - Medicinal herbs and country drug (By

1270
1271 Pipes, tubes and its fittings of all varieties -others
Rate of
Tax
PART ITEM NO
i
(iii)
ii
ix
iii
I
I
I
B
B
B
39
39
41
(iv) (vii)
5
5
5
68
ii(a)
14.5
369
102
IV
1(ii)
788
ii(13)
S.NO
Plum Bago Zeylanica- Medicinal herbs and country drug (

Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
1299 Plywood
1300 Polish removers
Polished granite slabs including Tomb,monumnet and
1301
head stone
Pollution control equipments as notified by the
1302
Government
Pollution control equipments as notified by the
1303
Government -others
Pollution Control equipments, components,parts and
1304
1305 Polyester film yarn
SCH
Rate of
Tax
COMMODITY
CODE
21
518
14.5
14.5
354
321
PART ITEM NO
SUB ITEM
NO
I
I
C
C
53
20
36
iii(b)
14.5
337
104
(i)
2104
104
2104
25
2025
71
2071
b,c
1306 Polythene and Hessian based paper - (Packing materials)
94
2094
1307 Polythene bags - (Packing materials)
94
2094
21
518
737
1308
1309
1310
1311
1312
1313
1314
1315
1316
1317
1318
Pomogranite shell - Medicinal herbs and country drug (By

Poori Palagai (Goods manufactured by village Blacksmith
Popcorn sold without a brand name other than those
Porcelain ware articles
Pori Urundai (Exempted by Notification - GO. No. 107 w.e.f.23.5.07)
Postal items like envelope, post card, etc. sold by
Government
Potatoes
Poultry
Poultry feed
Power factors of all kinds
Power tillers, attachments and parts
Power Weeder (Agricultural implements not operated

1319
1320
1321
1322
1323
1324
1325
1326
1327
1328
1329
1330
1331
1332
1333
1334
1335
Prasadam sold by any dealer (Exempted By Notification G.O.Ms.No.79-23.3.07) w.e.f.1.1.07

Prawn (other than branded, processed and packed items
)
Prawn / shrimp seeds
Precious stones - others (whether they are sold loose or
as forming part of any article or jewellery in which they are
set)
Preparations containing chewing tobacco
Prepared painting canvas
Prepared unrecorded media for sound recording
Pressure cookers / pans except utensils made of precious
metals
Pressure filter (Water pollution control equipments)
Pressure gauges (Air Pollution Control Equipments)
Prickly heat powder
Primers of all kinds (Industrial Input)
Printed circuits (Information Technology products)
Printed material other than those specified in the Fourth
Schedule.
Printing ink whether or not concentrated or solid,
excluding toner and cartridges other than those specified
in the Fourth Schedule
Printing rollers, reducers blanket wash / roller wash and
rectarders pre sensitized platae and thermal plate used in
printing industry. (Industrial Input)
IV
37
39
51
2051
16
14.5
317
133
2133
IV
57
757
IV
IV
IV
I
I
B
B
B
C
B
33
54
5
54
140
iii,iv
0
0
0
14.5
5
733
754
705
355
2140
IV
1(ii)
ii(14)
788
IV
58
758
IV
54
754
IV
28
728
103
II
IV
13
77A
(viii)
7(i)
30
0
420
798
68
2068
2004
I
I
I
I
I
B
B
C
B
B
104
104
20
67A
68
5
5
14.5
5
5
2104
2104
321
2067
2068
105
2105
106
2106
67A
2067
(i)
(iii)
ad(iv)
13
ae
S.NO
Processed vegetables (whether in sealed containers or

1336 otherwise), other than those specified in the Fourth
Schedule
1337 Processed fish
1338 Processed poultry
Processed fruit (whether in sealed containers or
1339 otherwise), other than those specified in the Fourth
Schedule
1340 Processed meat
1341 Products of lime
1342 Products of millets
1343 Products of mixture of rubber
Products of palm industry other than those listed in the
1344
First Schedule
1345 Projectors
Prosthetics (Aids and implements for differently abled
1346
persons)
1347 Puffed rice
1348 Pulichakeerai rope
1349 Pulp of wood
1350 Pulp of Bagasse
1351 Pulp of bamboo
1352 Pulp of paper
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
107
2107
I
I
B
B
108
108
5
5
2108
2108
107
2107
I
I
IV
I
B
B
B
C
108
93
60
61
5
5
0
14.5
2108
2093
760
362
IV
61
761
17
14.5
318
IV
702
IV
IV
I
I
I
I
B
B
B
B
B
B
62
61
109
109
109
109
0
0
5
5
5
5
762
761
2109
2109
2109
2109
IV
68
768
110
2110
26
2026
1356 Punna , Undi (Calophyllum inophylum) - ( Oil seeds)
41
(vi) (xv)
2041
1357 Push chairs for babies (Perambulators)

1358 PVC sheets - Plastic sheets (Industrial Input)
1359 PVC pipes
PVC resin and compound of all forms and kinds
1360
(Industrial Input)
1361 Pyrazinamide.Tab
Quality Control equipments, components,parts and
1362
Quenching oil, mineral oils excluding crude oil (Industrial
1363
Input)
Quercus Infectoria oliv - Medicinal herbs and country drug
1364 (By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
1365 Quilts made of cotton or silk cotton
1366 Quinine and its products
1367 Racker arms (Water pollution control equipments)
Radial arms and accessories for trickling filters (Water
1368
1369 Radiant yarn
1370 Radio Pagers (Information Technology products)
Radio communication receivers - others (Information
1371
1372 Ragi (Eleusine Coracana Gaetrn) - (Cerals)
1373 Railway coaches and parts thereof
1374 Railway engines and parts thereof
1375 Railway wagons and parts thereof
1376 Ramachom oil
1377 Rapeseed and Mustard - (Oil seeds)
Rat traps (Goods manufactured by village Blacksmith and
1378
Adisarakku items)
1379 Rava (sooji)
1380 Raw Cashew
I
I
I
B
B
B
98
67A
100
5
5
5
2098
2067
2100
67A
2067
IV
52
12
752
25
b,c
2025
67A
2067
21
518
2013
2111
2104
Pulses and grams including broken, splits, flour, husk and

dust thereof made from them sale by any dealer whose
1353
turnover in respect of the goods in each item does not
exceed rupees five hundred crores in a year
Pulses and grams other than those specified elsewhere in
the Schedule
Pump sets upto 10 hp and their parts thereof - w.e.f.
1355
1.4.2015 (G.o.Ms.No. 45 dated 25.03.2015)
1354
3
iii
I
I
I
B
B
B
13
111
104
(i)
5
5
5
104
(i)
2104
I
I
B
B
71
68
7(a)
5
5
2071
2068
68
2068
I
I
I
I
I
I
B
B
B
B
C
B
41
112
112
112
20
41
(i)( vii)
(vi) (v)
5
5
5
5
14.5
5
2041
2112
2112
2112
321
2041
IV
37
37
737
I
I
B
B
149
113
5
5
2149
2113
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
41
119
73
114
114
63
58
58
5
45
11
116
115
(iii)
5
5
0
5
5
0
14.5
14.5
14.5
5
0
5
5
2041
2119
773
2114
2114
763
359
359
306
2045
711
2116
2115
49
749
I
I
I
I
I
I
I
B
C
B
B
B
B
C
68
1
118
118
41
25
66
5d
5
14.5
5
5
5
5
14.5
2068
302
2118
2118
2041
2025
367
145
(i)
2145
22
a,d
2022
I
I
B
B
25
22
e
a,d
5
5
2025
2022
1406 Refrigerating applicanes and equipments of all kinds
ii
14.5
304
1407 Refrigeration plants

1408 Refrigeratos
1409 Regulators not specified elsewhere
Renewable energy devices and spare parts other than
1410
those specified in the Fourth Schedule.
1411 REP licence.
1412 Reprographic copiers
1413 Resin (Adhesive)
1414 Resin cements
I
I
I
C
C
C
3
3
31
ii
ii
14.5
14.5
14.5
304
304
332
117
2117
I
I
I
I
B
C
C
C
70
26
2
50
vi
5
14.5
14.5
14.5
2070
327
303
351
1415 Resins, wood resin and ester gums (Industrial Input)
67A
af
2067
IV
52
30 (10)
752
825
S.NO
SCH
1381
1382
1383
1384
1385
1386
1387
1388
1389
1390
1391
1392
1393
Raw Hides and skins

Raw rubber all grades and qualities
Raw silk
Raw silk imported from abroad
Raw Silk yarn imported from abroad
Raw wool
Razor blades
Razor cartridge
RDX
Reactive dyes
Reading books
Ready to use flour pastes
Readymade garments
Readymade garments and made-ups manufactured and
sold by institutions affiliated to Khadi and Village Industries
Board
Recorded and Pre-recorded DVDs and CDs
Rectified Spirit
Red gravel
Red earth
Red Palm (Elaeis guinensis) - (Oil seeds)
Refactors (Capital goods)
Refills for flasks
Refined Vegetable oils (G.O.Ms.No.47 dated 27.3.12w.e.f. 1.4.2012)
Refractory bricks (other than those specified in the Fourth
Schedule) incl crog
Refractory materials (Capital goods)
Refractory monolithic incl. Crog
I
I
IV
I
I
IV
I
I
I
I
IV
I
I
B
B
B
B
B
B
C
C
C
B
B
B
B
IV
1394
1395
1396
1397
1398
1399
1400
1401
1402
1403
1404
1405
1416
1417
1418
1419
1420
1421
1422
1423
1424
1425
1426
1427
1428
1429
1430
1431
Retonavir (Drugs used for the treatment of AIDS patients)

Retreading cushion (By Notification No. II (1) / CTR / 12
12.7.11
Reverse Osmosis filter (Water pollution control
equipments)
Revolvers
Rice cooker (Electrical domestic and commercial
appliances)
Rice flour
Rice including broken rice
Ridger (Agricultural implements not operated manually or
not driven by animal -w.e.f. 1.4.12)
Rifampicin.cap & Tab (Life saving drugs )
Rifles
River grit
River sand
Rodenticides and combinations thereof
Rolling shutters whether operated manually, mechancially
and electrically and their parts
Roneo machines
Room Coolers
PART ITEM NO
iii
x
(vi) (xix)
e
i
I
104
(i)
2104
14.5
306
28
14.5
329
IV
IV
B
B
62
19
0
0
762
719
IV
1(ii)
ii(15)
788
IV
I
I
I
IV
B
C
B
B
B
52
5
118
118
38 -A
9
i
0
14.5
5
5
0
752
306
2118
2118
791
18
14.5
319
I
I
C
C
26
3
14.5
14.5
327
304
ii
ii
S.NO
1432 Rotary hoes (Agricultural implements manually operated )

Rotary screen / comminutor (Stainless / detritor) (Water
Rotavator (Agricultural implements not operated manually
1434
Roti maker (Electrical domestic and commercial
1435
appliances)
1433
SCH
PART ITEM NO
1446
1447
1448
1449
1450
1451
1452
1453
1454
1455
1456 Sanitary equipments and fittings of every description

Sanitary napkins (Reduced to 5% -By Notification
1457 G.O.Ms.No.48 dated 27th March 2012 -w.e.f 1st April
2012)
Sanitary towels (Reduced to 5% -By Notification
1458 G.O.Ms.No.48 dated 27th March 2012 -w.e.f 1st April
2012)
1459 Saplings
Sapphires (precious stone) (whether they are sold loose
1460 or as forming part of any article or jewellery in which they
are set)
1461
1(i)
I (5)
701
104
(i)
2104
IV
1(ii)
ii(16)
788
28
14.5
329
825
119
64
5
0
2119
764
836
I
IV
B
B
IV
64
764
IV
64A
784
103
IV
57
757
IV
12
712
59
14.5
360
836
14.5
5
5
5
359
2041
2120
2041
21
518
5
I
I
I
I
C
B
B
B
58
41
120
41
(vi) (xx)
(vi) (xvii)
121
2121
IV
69
769
104
2104
55
14.5
356
56
14.5
357
57
358
57
358
IV
32
732
103
21
518
Saraswathi leaves - Medicinal herbs and country drug (By

Sardonyx (precious stone) (whether they are sold loose or

1462 as forming part of any article or jewellery in which they are
set)
1463 Saree falls
Sarja Rasam (Damarbatu) - Medicinal herbs and country
1464 drug (By Notification G.O. Ms.No.5 dated 1.1.07) -w.e.f 1.1.07
COMMODITY
CODE
Safety pin (By Notification - II (1) / CTR / 12 (R-28)/2011

Safety razors
Safflower (Carthanus tinctoriyus) - (Oil seeds)
Sago of all kinds
Sal (Shorea robusta) - (Oil seeds)
Salacia Reticulata - Medicinal herbs and country drug( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Sale of salt for industrial use by any dealer (Exempted by
Notification w.e.f.23.5.07 G.O.Ms.No.90 dated
14.10.08)
Salt (branded or otherwise) including iodized or
vitaminised salt for human consumption
Sampling train (for ambient / stack air quality monitoring)
(Air Pollution Control Equipments)
Sandal wood
Rate of
Tax
IV
Rubber solution used for retreading tyres (By Notification

1436 No. II (1) / CTR / 12 (R-22)/2011 G.O.Ms.No.78 dated
11th July 2011) w.e.f. 12.7.11
1437 Rubber all grades and qualities
1438 Rubber balloons
Rubber band (By Notification - II (1) / CTR / 12 (R1439 28)/2011 G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
1440 Rubber play balls
Rubberised textile fabrics (By Notification G.O.Ms.No.36
1441
dated 1.4.08 - w.e.f 1.4.08)
Rubies (whether they are sold loose or as forming part of
1442
any article or jewellery in which they are set)
1443 Rupee note, when sold to the Reserve Bank of India
Rusk (branded or otherwise) (By Notification
1444
G.O.Ms.No.36 dated 1.4.08 w.e.f 1.4.08)
1445 Safe deposit lockers
SUB ITEM
NO
(iii)
103
IV
70
770
21
518
S.NO
1465
SUB ITEM
NO
COMMODITY
CODE
21
518
19
320
51
2051
I
II
I
6
13
20
5
30
14.5
2006
421
321
818
(ix)
18
Scissors -(By Notification - II (1) / CTR / 12 (R-29)/2011

1473 Scouring or cleaning powder other than branded

1474 Scrappers
1475 Scraps and wastes of all kinds (Industrial Input)
Scraps of lead (other than those specified elsewhere in
1476
the Schedule)
Scraps of brass (other than those specified elsewhere in
1477
the Schedule)
Scraps of lead alloys (other than those specified
1478
elsewhere in the Schedule)
Scraps of copper (other than those specified elsewhere in
1479
the Schedule)
Scraps of copper alloys (other than those specified
1480
elsewhere in the Schedule)
1481 Screws
Seashell (Exempted By Notification - G.O.Ms.No.791482
23.3.07) w.e.f.1.1.07
1483 Seasum or Til ( Sesamum orientale) - (Oil seeds)
Seaweed (Exempted By Notification - G.O.Ms.No.791484
23.3.07) w.e.f.1.1.07
Seeds of all used for sowing purpose By Notification No.
1485 II (1) / CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated
23.3.07 -w.e.f - 1.1.07
1486 Seeds of all kinds other than oil seeds
1487 Seeval whether roasted or scented
1488 Self adhesive tapes
1489 Semen including frozen semen
1490 Semi drying oils
Semi precious stones (whether they are sold loose or as
1491 forming part of any article or jewellery in which they are
set)
Senna leaves, pods - Medicinal herbs and country drug
1493 Separated milk without any brand name
Sequinavir (Drugs used for the treatment of AIDS
1494
1495 Sewing machines
1496 Sewing machines- parts and accessories
Sewing threads of all kinds whether natural or artificial but
1497
excluding surgical sewing thread
1498 Shahabad stone slabs
1499 Sharpeners
Sharpners (Electrical domestic and commercial
1500
appliances)
Shavers (Electrical domestic and commercial
1501
appliances)
1502 Shaving brush
1503 Shaving cream
1504 Shaving sets
Rate of
Tax
PART ITEM NO
Satavari - Medicinal herbs and country drug (By

Savouries sold with brand name -Reduced to 5% - (By

1466 Notification G.O.Ms.No.78 dated 11th July 2011-w.e.f.
12th July 2011)
Savouries sold without a brand name other than those
1467
1468 Scented nut
1469 Scented tobacco
1470 Scents
School bags (By Notification No. II (1) / CTR / 12 (R1471 20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
1472
SCH
ii
839
iii
5
14.5
5
2058
314
2067
I
I
I
B
C
B
58
13
67A
122
2122
122
2122
122
2122
122
2122
122
2122
20
2020
IV
706
41
2041
IV
706
503
0
5
14.5
0
14.5
771
2006
303
772
351
ag
(vi) (ii)
IV
I
I
IV
I
B
B
C
B
C
71
6
2
72
50
103
21
518
721
752
5
5
2123
2123
IV
21
IV
52
I
I
B
B
123
123
30 (9)
2003
I
IV
C
B
36
81
ii
14.5
0
337
781
28
14.5
329
28
14.5
329
I
I
I
C
C
C
58
58
58
14.5
14.5
14.5
359
359
359
S.NO
1505 Shaving soap

Sheets, Circle, hoops, strips, bars, rounds, squares,
1506 flaps, coils and foils of non- ferrous metals (Industrial
Input)
Sheets, hoops, strips and skelp, both black and
galvanised hot and cold rolled, plain and corrugated, in all
1507
qualities, in straight lengths and in coil form as rolled and
in riveted condition
1508 Shellac
1509 Sherbet
1510
1518 Shovels (Agricultural implements manually operated )

1519 Shunt capacitors of all kinds
1520 Sickles (Agricultural implements manually operated )
1522
1523
1524
1525
1526
1527
1528
1529
1530
1531
1532
1533
1534
1535
1536
1537
1538
1539
1540
1541
1542
1543
PART ITEM NO
Siddha Medicine (By Notification G.O.Ms.No.36 dated

1.4.08 w.e.f 1.4.08)
Signal analysers (Information Technology products)
Signal Generators and Parts
Silicon carbide, silicone resin and silicone oil (Industrial
Input)
Silk cotton seeds
Silk fabrics (excluding handloom silks) tobacco and textile
fabrics unless covered by AED - Deleted w.e.f.
12.07.11(G.O.Ms.No.90 dated 21.07.11 )
Silk worm laying cocoon
Silver and jewellery made of it and articles made of
silver.
Simple spectacles sold to Government for distribution at
Government Free Eye Camps (Aids and implements for
differently abled persons)
Sindur
Sinks
Rate of
Tax
COMMODITY
CODE
14.5
359
58
67A
ah
2067
41
(iv) (vi)
2041
I
I
B
B
75
124
5
5
2075
2124
19
819
131
2131
IV
18
718
52
2052
52
2052
IV
18
718
I
I
B
B
125
94
5
5
2125
2094
IV
1(i)
701
54
14.5
355
IV
1(i)
701
IV
72 A
785
I
I
B
B
68
68
23 ( c)
18
5
5
2068
2068
67A
ai
2067
126
2126
127
2127
IV
73
773
102
IV
702
IV
I
B
C
50
56
0
14.5
750
357
21
518
2041
5
5
0
0
5
30
30
14.5
30
5
2082
2119
774
774
2104
417
417
321
422
2011
Siruthekku - Medicinal herbs and country drug (By

Skelp bars, tin bars, sheet bars, hoe-bars and sleeper
bars
Skimmed milk powder,( Tinned, bottled or packed)
Skimmed rubber all grades and qualities
Slate
Slate pencils
Smoke meter (Air Pollution Control Equipments)
Smoking mixtures for cigarettes
Smoking mixtures for pipes
Snow and cream
Snuff of tobacco and preparations containing snuff
Sodium bi-chromate
SUB ITEM
NO
Shields (By Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
1511 Shields and badges(sports goods)

Shikakai sold by any dealer whose total turnover in
1512 respect of this item does not exceed rupees three hundred
crores in a year
Shikakai Other than those specified in the Fourth
1513
Schedule
Shikakai powder Other than those specified in the Fourth
1514
Schedule
Shikakai powder sold by any dealer whose total turnover
1515 in respect of this item does not exceed rupees three
1516 Ships
1517 Shooks - (Packing materials)
1521
SCH
41
I
I
IV
IV
I
II
II
I
II
I
B
B
B
B
B
82
119
74
74
104
13
13
20
13
11
C
B
I (6)
I (3)
(iv) (iii)
(iii)
(v)
(v)
(x)
S.NO
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
Solanum Indicum - Medicinal herbs and country drug( By

Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
21
518
Solanum Melangeanum - Medicinal herbs and country

1545 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
21
518
Solanum Xanthocarpum- Medicinal herbs and country

1546 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
21
518
1547 Solar cells of all kinds parts and accessories thereof
14.5
310
1548 Solar cookers

Soldering wires (G.O.Ms.No.47 dated 27.3.12-w.e.f.
1549
1.4.2012)
1550 Solid colognes
1551 Solvent oils other than organic solvent oil
Somolocis Racemosa Roxb - Medicinal herbs and country
1553 Sound recording and reproducing equipments
1554 Soyabean (Glycine seja) - (Oil seeds)
IV
26
726
46-A
2046
I
I
C
B
20
128
14.5
5
321
2128
21
518
I
I
C
B
17
41
(vi) (iv)
14.5
5
318
2041
1555 Spades (Agricultural implements manually operated )
IV
1(i)
I (2)
701
129
2129
104
(ii)
2104
68
23 (b)
2068
130
2130
IV
1(ii)
ii(17)
788
67A
aii
2067
IV
37
23
737
131
2131
68
ii(a)
14.5
369
IV
1(iii)
(iii)
901
I
I
I
IV
I
I
I
C
C
C
B
B
C
B
22
22
50
81
67A
50
97
i
i
vii
14.5
14.5
14.5
0
5
14.5
5
323
323
351
781
2067
351
2097
24
14.5
325
836
2120
752
775
Spectacles, parts and components thereof, contact lens

and lens cleaner
Spectrophotometer (UV-VIS and VIS-IR Digital) (
1557
Instrumentation)
1556
1558 Spectrum analysers (Information Technology products)

1559
1560
1561
1562
1563
1564
1565
1566
1567
1568
1569
1570
1571
1572
1573
1574
Spices of all varieties and forms other than those

Spike harrow (Agricultural implements not operated
Splints and Veeners for Matches (Industrial input)
Spoons made of steel (Goods manufactured by village
Sports goods including goods for indoor or outdoor games
excluding apparel and footwear
Spring balance parts and accessories and weights used
therewith
Sprinklers and drip irrigation equipments including their
parts and accessories
Stain busters
Stain removers
Stainers of all kinds
Stainless steel nibs
Stampings (Industrial Input)
Stand oil
Standard wax
Stands made of any materials other than those specified
in the schedule
Stapler pin (By Notification - II (1) / CTR / 12 (R-28)/2011
1575 Starch of all kinds

Stavudine (Drugs used for the treatment of AIDS patients)
1576
1577 Steam
Steel bars (rounds, rods, squares, flats, octagons and
1578 hexagons, plain and ribbed or twisted, in coil form as well
as straight lengths)
Steel melting scrap in all forms including steel skull,
1579
turnings and borings
aj
v
120
IV
52
IV
75
41
(iv) (iv)
2041
41
(iv) (x)
2041
30 (3)
S.NO
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
1580
Steel semis (ingots, slabs, blooms and billets of all

qualities, shapes and sizes)
41
(iv) (ii)
2041
1581
Steel structurals (angles, joists, channels, tees, sheet

piling sections, z sections or any other rolled sections)
41
(iv) (v)
2041
41
(iv) (xi)
2041
68
ii(b)
14.5
369
68
25 (c), 26
2068
68
25 (d), 26
2068
IV
76
776
21
518
14.5
317
1582
1583
1584
1585
1586
1587
Steel tubes, both welded and seamless, of all diameters

and lengths including tube fittings
Steel yards
Stepper motors of an output not exceeding 37.5W and
Parts (Information Technology products)
Stepper motors of an output not exceeding 750W and
parts(Information Technology products)
Stitched handloom hand kerchiefs
Stone flower - Medicinal herbs and country drug (By
1588 Stoneware articles

Stoneware(other than those specified in the Fourth
1589
Schedule) incl.crog
1590 Stop watches
1591 Storage tanks (Capital goods)
Stramonium seeds - Medicinal herbs and country drug
1593 Straw
1594 Streptomycin. Inj (Life saving drugs )
1595 Strong boxes and doors
1596 Strong room or vault room
Strycenosnux-Vomica- Medicinal herbs and country drug (
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
Student note books other than those specified in the
1598
Fourth Schedule
1599
Student Note Books manufactured out of paper purchased

from Registered dealers liable to pay under this Act
1600 Studio Backgrounds

Submersible pump sets for water handling and parts
1601
thereof
Subsoiler (Agricultural implements not operated manually
1602
1603 Sugar candy
Sugar cane of all Varieties - w.e.f. 1.11.2014 ( By
1604
Notification -G.O.Ms.No.82 dated 31.10.2014)
Sugar not produced or manufactured in India - omitted
1605 w.e.f. 1.11.2014 -( By Notification G.O.Ms.No.82 dated
31.10.2014)
Sugarcane - omitted w.e.f. 1.11.2014 -( By Notification
1606
G.O.Ms.No.82 dated 31.10.2014)
Sugars of all kinds, that is to say, Cane Sugar, beet
1607 sugar, chemically pure sucrose in solid form - w.e.f.
1.11.2014 (G.O.Ms.No.82 dated 31.10.2014)
1608 Sulphonate
1609 Sulphonic Acid
1610 Sulphur dyes
1611 Sulphurised linseed oil
1612 Sunflower (Helianthus annus) - (Oil seeds)
1613 Sunmica
1614 Super enamelled copper wire (Industrial Input)
1615 Support sticks of all materials
Surface aerators / floating aerators and accessories
1616
(Water pollution control equipments)
1617 Survey chains
1618 survey instruments
1619 Sweets made of fried gram
1620 Sweets made of gingelly
16
22
c,d
2022
I
I
C
B
67
25
14.5
5
368
2025
518
0
0
14.5
14.5
705
752
360
360
21
518
21
IV
IV
I
I
B
B
C
C
5
52
59
59
132
2132
IV
55
755
60
14.5
361
26
2026
IV
1(ii)
788
IV
61
761
IV
76 A
904
11
411
12
412
ii(18)
132 A
2155
I
I
I
I
I
I
I
IV
B
B
B
C
B
C
B
B
79
79
45
50
41
45
67A
2
ak
3
5
5
5
14.5
5
14.5
5
0
2079
2079
2045
351
2041
346
2067
702
104
(i)
2104
I
I
I
I
C
C
B
B
68
10
133
133
ii(b)
14.5
14.5
5
5
369
311
2133
2133
xiii
v
(vi) (ix)
S.NO
1621 Sweets made of puffed rice

1622 Sweets made of groundnuts
1623 Sweets made of peas dhall
Sweets of all kinds sold with brand name -Reduced to 5%
1624 - (By Notification G.O.Ms.No.78 dated 11th July 2011w.e.f. 12th July 2011)
Sweets sold without a brand name other than those
1625
1626 Swings(Sports goods)
1627 Switches, Connectors relays for upto 5 amps
1628
SCH
PART ITEM NO
Synthetic packing media for trickling filters (Water

pollution control equipment)
1630 Synthetic rubber all grades and qualities
1631 Synthetic rubber products
1632 Syringes and dressings
1635
1636
1637
1638
1639
1640
1641
1642
1643
1644
1645
1646
1647
1648
1649
1650
1651
1652
1653
1654
1655
1656
1657
1658
T.Thappal (Goods manufactured by village Blacksmith

Table cutlery
Table mats made of jute
Talcum powder
Tamarind sold by any dealer whose total turnover in
crores in a year
Tamarind seed and powder
Tamil Daily sheet calenders
Tamoxifan citrate.Tab (Life saving drugs )
Tandem cycles, cycle combinations, parts and
accessories including tyres, tubes and flaps used
therewith,
Tanning materials of vegetable origin
Tapioca
Tapioca chips (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Tapioca flour
Tapioca kappi
Tapioca thippi
Tapioca waste (By Notification No. II (1) / CTR / 12 (R20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Taps
Tea
Tea chests - (Packing materials)
Telephone answering machines (Information Technology
products)
Television sets
Tender coconut
Terry towelling and similar woven terry fabrics
Text books
Textile fabrics coated with gum or amylaceous substances
of a kind used for the outer covers of books
Textile machinery and parts (By Notification No. II (1) /

1659 CTR / 12 (R-20)/2011- G.O.Ms.No.78 dated 11th July
2011) w.e.f. 12.7.11
1660 Textile not produced or manufactured in India.
Textiles fabrics, impregnated, coated, covered or
1661
laminated with plastics
COMMODITY
CODE
B
B
B
133
133
133
5
5
5
2133
2133
2133
19
320
51
2051
I
I
B
B
131
68
5
5
2131
2068
11
509
14
104
2104
I
I
I
B
C
B
119
61
44
5
14.5
5
2119
362
2044
21
518
737
Syzgium Cuminy seed- Medicinal herbs and country drug

1633 ( 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
1634
Rate of
Tax
I
I
I
Synthetic Gems (By Notification No. II (1) / CTR / 30(a-2)

/ 2007 - G.O. Ms.No.79 dated 23.3.07) w.e.f.-1.1.07
1629
SUB ITEM
NO
IV
37
I
I
I
C
B
C
21
42
20
14.5
5
14.5
322
2042
321
IV
18
718
I
IV
IV
B
B
B
134
55
52
5
0
0
2134
755
752
40
2040
I
IV
B
B
135
33
5
0
2135
733
803
5
0
0
2136
761
761
803
56
137
94
14.5
5
5
357
2137
2094
I
IV
IV
I
I
I
B
B
B
C
B
B
136
61
61
68
I
IV
IV
IV
C
B
B
B
62
77
77A
11
IV
77A
II
IV
24
28
ii
ii
2068
14.5
0
0
0
363
777
797
711
798
23
823
11
411
798
77A
6(ii)
7(i)
7(iii)
S.NO
Thali made of gold and used as symbol of wedlock without

1662 chain (By Notification G.O.Ms.No.36 dated 1.4.08 w.e.f
1.4.08)
1663
1674
1675
1676
1677
1678
1679
1681 Timber (Air Pollution Control Equipments)

Time pieces (Whether or not in combinatiion with any
1682
other devices)
1683 Time- records
1684 Time registers
1685 Time switches
1686 Tin containers - (Packing materials)
Tin-plates, both hot dipped and electrolytic and tin free
1687
plates
Tins and receptacles to keep food or beverages or other
1688
articles, hot or cold
1689 Tobacco extracts and essence
1690 Tobacco refuse
1691 Toddy
1692 Toffee sold with brand name
Toffees sold without a brand name other than those
1693
1694 Toilet articles
Toilet soaps (other than those specified else where in the
1695
schedule)
1696 Tongue cleaners
Tool, alloy and special steels of any of the above
1697
categories
1698 Tools
1699 Tools, components,parts and accessories (Capital goods)
COMMODITY
CODE
755
510
68
10
768
IV
61
761
IV
37
32
737
I
I
I
I
C
C
C
C
10
66
66
66
14.5
14.5
14.5
14.5
311
367
367
367
21
518
761
524
701
14.5
350
IV
61
ii
IV
1(i)
49
IV
702
I
I
B
C
140
31
iii,iv
5
14.5
2140
332
21
518
14.5
364
2104
Thulasi leaves - Medicinal herbs and country drug(By

Timber - (Includes all kinds of wood, standing trees,

1680 logs, planks, rafters of any size or variety, other than
those specified elsewhere in the Schedule)
Rate of
Tax
IV
Thonnai manufctured out of Areca palm leaf (BY

Thopporai valayam (Agricultural implements animal drawn
)
Three wheelers , components, spare pars and
accessories thereof
Three wheelers with or without motor used by phsically
handicapped person (Aids and implements for differently
abled persons)
Threshers, attachments and parts
Thrister control power equipments
55
SUB ITEM
NO
12
Thippilli Medicinal herbs and country drug (By

1672 Thonnai
1673
IV
PART ITEM NO
Thanjavur Plates By Notification No. II (1) / CTR / 30(a-2)

/ 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
Thatta Payaru sale by any dealer whose turnover in

Thatti, koodai, muram and other products made of
1665
bamboo or cane,
Thee idukki (Goods manufactured by village Blacksmith
1666
1667 Theodolite
1668 Thermally insulated flasks
1669 Thermic jugs
1670 Thermoses
1671
SCH
II (3)
63
104
67
14.5
368
I
I
I
I
C
C
C
B
67
67
67
94
14.5
14.5
14.5
5
368
368
368
2094
41
2041
66
14.5
367
B
C
13
13
78
19
30
30
0
14.5
423
413
778
320
II
II
IV
I
(iii)
(iv) (xii)
(xi)
(i)
51
2051
20
14.5
321
22
14.5
323
64
14.5
365
41
2041
138
2138
25
2025
(iv) (ix)
a,c
S.NO
1700 Tooth brush

1701 Tooth paste
1702 Tooth powder ( whether medicated or not)
Topaz (precious stone) (whether they are sold loose or as
1703 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) /
1704
CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 w.e.f - 1.1.07
1705 Toys excluding electronic toys
1706 Tracing cloth
Tractors of all kinds (excluding crawler tractors), and
1707
articles (excluding batteries)
Tragia Involcrata- Medicinal herbs and country drug ( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
SCH
PART ITEM NO
Rate of
Tax
COMMODITY
CODE
I
I
I
C
C
C
64
64
64
14.5
14.5
14.5
365
365
365
103
18
516
I
IV
B
B
139
77A
7(i)
5
0
2139
798
140
2140
21
518
14.5
350
2140
5
5
5
2141
2142
2142
2068
825
119
60
5
14.5
2119
361
21
518
21
518
2040
1709 Trailers , components, spare pars and accessories thereof
49
1710 Trailors of tractors of all kinds and attachments and parts
140
1711 Transformers
1712 Transmission towers
1713 Transmission wires
Transportable telephone(Transmission apparatus other
1714 than apparatus for radio or T.V. broadcastings)
Tread rubber (By Notification No. II (1) / CTR / 12 (R1715 22)/2011 G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
1716 Tree lace all grades and qualities
1717 Tri reflectors
Tribulus-Terratrusliun -Medicinal herbs and country drug
I
I
I
B
B
B
141
142
142
68
I
I
B
C
Trichosanthes Cucumerina - Medicinal herbs and country

1719 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,
1720 parts and accessories including tyres, tubes and flaps
used therewith
1721 Trophies (sports goods)
1722 Truncheons and ammunition used therewith
1723 Ttransplanter , attachments and parts
Tube / plate separator (Water pollution control
1724
equipments)
1725 Tubes,pipes and fittings thereof (capital goods)
1726 Tufted textile fabrics
1727 Tumblers made of plastic
1728 Tumblers made of paper
1729 Tung (Aleurites fordii and A,montana) - (Oil seeds)
1730 Tung oil
Tur or arhur sale by any dealer whose turnover in respect
1731 of the goods in each item does not exceed rupees five
1732 Turbidity Meter ( Instrumentation)
Turmeric Other than those specified in the Fourth
1733
Schedule
Turmeric powder sold by any dealer whose total turnover
1734 in respect of this item does not exceed rupees three
Turmeric sold by any dealer whose total turnover in
1735 respect of this item does not exceed rupees three hundred
crores in a year
SUB ITEM
NO
ii
6(d)
40
I
I
I
B
C
B
131
5
140
i
iii,iv
5
14.5
5
2131
306
2140
104
(i)
2104
I
IV
I
I
I
I
B
B
B
B
B
C
25
77A
39
39
41
50
g
6(ii)
(vi) (xviii)
v
5
0
5
5
5
14.5
2025
797
2039
2039
2041
351
IV
68
768
104
(ii)
2104
52
2052
IV
18
718
IV
18
718
S.NO
1736 Turpentine Oil, bale oil and white oil (Industrial Input)
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
67A
ad(iii)
2067
IV
77A
7(ii)
798
IV
77A
7(ii)
798
12
14.5
313
65
14.5
366
1741 Tyres,tubes and flaps ordinarily used for trailer of tractors
12
14.5
313
1742 UHT milk.

Umbrellas of all kinds including beach and garden
1743
umbrellas and folding umbrellas and parts thereof
unbranded coffee powder other than instant coffee( By
1744 Notification - G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
82
2082
143
2143
801
ii
826
5A
806
12
812
18
818
0
0
755
755
Tyre cord fabric of high tenacity yarn of nylon or

polyamides
Tyre cord fabric of high tenacity yarn of polyesters or
1738
viscose rayon
1739 Tyres, tubes and flaps ordinarily used for tractors
Tyres, tubes and flaps other than those specified in the
1740
schedule
1737
Unbranded footwear with sale price more than rupees two

1745 hundred (By Notification NoII (1) / CTR / 12 (R-22)/2011
Unbranded Ghee (By Notification No. II (1) / CTR / 12 (R1746 20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Unbranded Steel furniture (By Notification No. II (1) / CTR
1747 / 12 (R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
Unbranded travel bags (By Notification No. II (1) / CTR /
1748 12 (R-20)/2011- G.O.Ms.No.78 dated 11th July 2011)
w.e.f. 12.7.11
1749 UNICEF calendars
1750 UNICEF Greeting cards
Uninterrupted power supply, parts and accessories
1751
1752 Unmanufactured tobacco
Urad or black gram sale by any dealer whose turnover in
1754 Urinals
IV
IV
B
B
55
55
68
27
2068
13
(i)
30
413
768
II
IV
68
56
14.5
357
22
822
Used cars on value addition without input tax credit (By

1755 Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
1756
1757
1758
1759
1760
1761
1762
1763
1764
1765
1766
1767
1768
1769
1770
Utensils of all other than those specified in the Fourth

Schedule,
Vaccum cleaner (Electrical domestic and commercial
appliances)
Vacuum Filter (Water pollution control equipments)
Vacuum filter (Air Pollution Control Equipments)
Vacuum flasks of all kinds and descriptions, components
and accesslories thereof
Vadam
Vanaspati (Hydrogeneted Vegetable Oil)
Vandi Acchu (Goods manufactured by village Blacksmith
Vandi Pattai (Goods manufactured by village Blacksmith
Varnishes
Vasakkal Brackets (Goods manufactured by village
Vat dyes
Vathal
Veeneer plywood
Vegetable oils (G.O.Ms.No.47 dated 27.3.12-w.e.f.
1.4.2012)
2004
28
14.5
329
I
I
B
B
104
104
5
5
2104
2104
(i)
(iii)
66
14.5
367
IV
I
B
B
4
144
0
5
704
2144
IV
37
26
737
IV
37
25
737
50
iv
14.5
351
IV
37
27
737
I
IV
I
B
B
C
45
4
53
xii
5
0
14.5
2045
704
354
145
(i)
2145
S.NO
1771
Vegetable vathal of all kinds sold under a brand name
Rate of
Tax
COMMODITY
CODE
146
2146
21
518
28
14.5
329
67A
2067
24
14.5
325
I
IV
C
B
59
79
14.5
0
360
779
SCH
PART ITEM NO
Vempadapattai (hibiscus,Kasthuri turmeric and Kasini

1772 powders - Medicinal herbs and country drug (By
1773
1774
1775
1776
1777
1778
1779
Vending machines (Electrical domestic and commercial

appliances)
Veneer sheets for plywood (Industrial Input)
Ventilators made of any materials other than those
Ventilators armoured or reinforced safes
Vermicelli
Vibhuti sold by any dealer (Exempted By Notification G.O.Ms.No.79-23.3.07) w.e.f.1.1.07
Video cameras
SUB ITEM
NO
al
IV
58
758
17
14.5
318
1780
Vilampazham - Medicinal herbs and country drug (By

21
518
1781
Vilvapazham- Medicinal herbs and country drug (By

21
518
752
518
752
21
518
31
14.5
332
825
1782 Vinblastine sulphate.inj (Life saving drugs )

Vinca rosea (Nithya kalyani) leaves and roots - Medicinal
1783 herbs and country drug (By Notification G.O. Ms.No.5
dated 1.1.07) -w.e.f - 1.1.07
1784 Vincristine.Inj (Life saving drugs )
Vitis Quadrangularis - Medicinal herbs and country drug(
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
1786 Voltage stabilisers not specified elsewhere
Vulcanizing rubber (By Notification No. II (1) / CTR / 12 (R1787 22)/2011 G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
1788 Waist cord made of silver
1789 Walk - in- coolers
Walkietalkie set(Transmission apparatus other than
1790 apparatus for radio or T.V. broadcastings) (Information
1791 Wall coffers
1792 Wall hangings made of jute
1793 Walnut
1794 Wash basin pedestal
1795 Wash basins
Washing machines (Electrical domestic and commercial
1796
appliances)
Washing soap (other than those specified else where in
1797
the schedule)
1798 Waste of all types of yarn and sewing thread
1799 Waste of paper board
Waste of wool (goats hair and similar fibrous growth on
1800
bodies of animal)
1801 Waste of woolen yarn
1802 Waste paper
1803 watch bands
1804 Watch bracelets
1805 Watch chains
1806 Watch straps
1807 Watches
1808 Water closet tanks
1809 Water cooler cum heater units
Water heater including immersion heater (Electrical
1810
domestic and commercial appliances)
1811 Water meters, parts and accessories thereof
IV
52
23
21
IV
52
19
IV
I
B
C
55
3
ii
0
14.5
755
304
68
6(a)
2068
I
I
I
I
I
C
B
C
C
C
59
42
25
56
56
14.5
5
14.5
14.5
14.5
360
2042
326
357
357
28
14.5
329
22
14.5
323
I
I
B
B
3
122
5
5
2003
2122
122
2122
I
I
I
I
I
I
I
I
I
B
B
C
C
C
C
C
C
C
122
96
67
67
67
67
67
56
3
5
5
14.5
14.5
14.5
14.5
14.5
14.5
14.5
2122
2096
368
368
368
368
368
357
304
28
14.5
329
68
14.5
369
iii
S.NO
Water other than Aerated, mineral, distilled, medicinal,

1812 ionic, battery, de-mineralised water and Water sold in
sealer container
1813 Water Pollution Testing Kits ( Instrumentation)
Water purifier (Electrical domestic and commercial
1814
appliances)
1815 Waxes of all kinds and forms (Industrial Input)
1816 Weedicides and combinations thereof
Weigh bridges parts and accessories and weights used
1817
therewith
weighing balances , parts and accessories and weights
1818
used thereof
Weighing machines of all kinds parts and accessories and
1819
weights used therewith
Weighing scales parts and accessories and weights
1820
used therewith
1821 Weirs (Water pollution control equipments)
1822 Wet dates
Wet grinders (By Notification No. II (1) / CTR / 12 (R1823 20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
1824 Wet Scrubbers (Air Pollution Control Equipments)
1825 Whale oil
Wheat ( Exempted by Notification - G.O.Ms.No.48 dated
1826
27.03.12) w.e.f. 01.04.2012
1827 Wheat bran
1828 Wheat Flour
1829 Wheat sold through Public Distribution System
Wheel Chairs (Aids and implements for differently abled
1830
persons)
1831 Wheels, tyres , axles and wheel sets
1832 White cement and their substitures
Wiathania somnifetra - Medicinal herbs and country drug
1834 Wigs
Windmill for water pumping and for generation of
1835
electricity
SCH
PART ITEM NO
Windows made of any materials other than those

Wine -(At the Second point of sale in the State) - w.e.f.
1838 1.11.2014 -( By Notification - G.O.Ms.No.82 dated
31.10.2014)
Wire links (By Notification No. II (1) / CTR / 12 (R1839 20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
1840
1841
1842
1843
1844
1845
1846
1847
COMMODITY
CODE
80
I,ii
780
104
(ii)
2104
28
14.5
329
I
IV
B
B
67A
38 -A
am
ii
5
0
2067
791
68
ii(a)
14.5
369
68
ii(a)
14.5
369
68
ii(a)
14.5
369
68
ii(a)
14.5
369
I
I
B
B
104
147
(i)
5
5
2104
2147
810
5
14.5
2104
351
10
I
I
B
C
104
50
148
2148
IV
I
IV
B
B
B
5
149
55
0
5
0
705
2149
755
IV
702
I
I
B
C
41
14
(iv) (xiv)
5
14.5
2041
315
(iii)
v
518
21
I
62
2062
150
2150
11
811
24
14.5
325
250
402
20
820
20
820
2041
515
5
5
5
5
5
2067
2094
2094
2094
2094
II
wire rod (By Notification No. II (1) / CTR / 12 (R-20)/2011G.O.Ms.No.78 dated 11th July 2011) w.e.f. 12.7.11
Wire rods and wire rolled , drawn, galvanised,
aluminised, tinned or coated such as by coppe
Wood covered lead pencils By Notification No. II (1) / CTR
/ 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f 1.1.07
Wood Tar and wood tar oil (Industrial Input)
wooden boxes - (Packing materials)
Wooden cable drums - (Packing materials)
Wooden crates - (Packing materials)
Wooden shavings - (Packing materials)
Rate of
Tax
IV
Window frames made of R.C.C and R.C.C. pipes (without

1836
11th July 2011) w.e.f. 12.7.11
1837
SUB ITEM
NO
41
ii
(iv)
(iv) (xv)
17
I
I
I
I
I
B
B
B
B
B
67A
94
94
94
94
an
S.NO
SCH
PART ITEM NO
SUB ITEM
NO
Rate of
Tax
COMMODITY
CODE
518
2068
526
Wood-fordia-Fruiticosa kura -Medicinal herbs and country

Word Processing machines, parts and accessories
1849
Works Contract relating to sizing of yarn -No. II (2 ) / CTR
1850 /143 (a-1) / 2015 , G.O.Ms.No.45 dated 25.03.2015) w.e.f.1.4.2015
1851 Worn-out or beaten jewellery
1852 Woven fabrics of artificial filament yarn
1853 Woven fabrics of artificial staple fibres
1854 Woven fabrics of carded wool excluding hair belting
I
IV
IV
IV
A
B
B
B
4
77A
77A
77A
4(ii)
5(ii)
2(i)
1
0
0
0
104
795
796
793
1855 Woven fabrics of combed wool excluding hair belting
IV
77A
2(ii)
793
1856
1857
1858
1859
1860
IV
IV
IV
IV
IV
B
B
B
B
B
77A
77A
77A
77A
77A
(3)
(1)
4(i)
5(i)
6(i)
0
0
0
0
0
794
792
795
796
797
21
518
17
515
81
781
17
515
51
66
14.5
5
352
2066
14
814
Woven fabrics of cotton.

Woven fabrics of silk or of silk waste
Woven fabrics of synthetic filament yarn
Woven fabrics of synthetic staple fibres
Woven pile fabrics
Wrightia Tinctoria - Medicinal herbs and country drug( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
1862
Writing ink including ink tablets By Notification No. II (1) /

CTR / 30(a-2) / 2007 - G.O. Ms.No.79 dated 23.3.07
1863 Writing instruments

1864
21
IV
Writing pencils By Notification No. II (1) / CTR / 30(a-2) /

2007 - G.O. Ms.No.79 dated 23.3.07 -w.e.f - 1.1.07
1865 X- ray films

1866 XLPE cables (Industrial cables).
Yanai vilakku (By Notification No. II (1) / CTR / 12 (R1867 20)/2011- G.O.Ms.No.78 dated 11th July 2011) w.e.f.
12.7.11
Yarn of all types (other than those specified in the Fourth
1868
Schedule),
1869 Yeast of all kinds and forms (Industrial Input)
Zidovudine (Drugs used for the treatment of AIDS
1870
Zinc bucket (Goods manufactured by village Blacksmith
1871
1872 Zinc calots
Zink milk can (Goods manufactured by village Blacksmith
1873
Zizphus Jujuba- Medicinal herbs and country drug ( By
Ms.No.79 dated 23.3.07) -w.e.f - 1.1.07
I
I
C
B
68
1(a),24
2003
67A
ao
2067
IV
52
30 (1)
752
IV
37
34
737
14.5
310
IV
37
737
518
21
33

Commodity Code 5032015

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VAT SCHEDULE

Acacia Arabica Barks, Gum - Medicinal herbs and country

(i) & (ii)

Alcoholic liquors of all kinds for human consumption, other

Alcoholic liquors of all kinds for human consumption, other

Alcoholic liquors of all kinds for human consumption, other

Alcoholic liquors of all kinds -Purchased,procured outside

Alovera Products - sale by any dealer whose total turnover

Aniseed powder- sale by any dealer whose total turnover

Any other goods, not specified in any of the schedule

Any other tobacco products, not specified in any of the

Asathioprine (Life saving drugs )

Attachment and parts of Trailor of Tractor of all kinds

Audio Casettes including Pre-recording casettes (By

Auto print time punching clocks

Bed room lights burning on oil Parts and accessories

Bed sheet ,other than those specified in Fourth Schedule

Bed sheets made from handlooms and Powerloom other

Benjamine - Medicinal herbs and country drug (By

Bioxialy oriented polypropylene film (Industrial Input)

Biscuits of all varieties sold with brand name

Bishop weed - Medicinal herbs and country drug (By

Black cumin Medicinal herbs and country drug (By

Bondu nut - Medicinal herbs and country drug (By

Branded Coffee powder (other than instant Coffee)- (By

Branded Readymix food products (in the form of flour,

Bread (branded or otherwise) -(By Notification

Busulphan.Tab (Life saving drugs )

Buttons, zippers. Zip fastners, hooks and hoop tape, non

Calendar other than those specified in the Fourth

Castor (Ricinus communis ) - (Oil Seeds)

Castor Shelter (Agricultural implements not operated

Cathode ray osilloscopes (Information Technology

Cellular Telephone (Mobile Phone) - Reduced to

Calamus root - Medicinal herbs and country drug (By

Children tri-cycles and carriages parts and accessories

Childrens playground equipments

Chillies Other than those specified in the Fourth Schedule

Chillies sold by any dealer whose total turnover in respect

Cisplatin.Inj (Life saving drugs )

Cloth lined paper envelopes (whether printed or not) (By

Coal,including coke in all its forms, but excluding charcoal

Colour - DATA / Graphic Display tubes, other than Picture

Compressor of refrigerating equipments (Industrial Input)

Computer peripherals (Information Technology products)

Computer systems (Information Technology products)

(i) & (ii)

Crow bar (Agricultural implements manually operated )

Cups manufctured out of Areca palm leaf (BY Notification

Diamonds (whether they are sold loose or as forming part

Diary other than those specified in the Fourth Schedule.

Didanosine (Drugs used for the treatment of AIDS

Diesel locomotive and parts and accessories thereof

Diffraction apparatus and mounding thereof

Diodes, transistors and similar semi-conductor device

Disc for laser reading systems for reproducing

Disc harrow (Agricultural implements not operated

Doors frames made of R.C.C and R.C.C. pipes (without

Doors made of any materials other than those specified in

Drawing boards and brushes used therein

Drier (Electrical domestic and commercial appliances)

Drugs and medicines including vaccines

DVDs -& its Parts and accessories - w.e.f. 12.7.11

Earth scrap all grades and qualities