Tamil Nadu General Sales Tax (Fourth Amendment) Act, 2002*
| [Tamil Nadu Act No. 18 of 2002] | [26th May, 2002] |
An Act further to amend the Tamil Nadu General tales Tax Act, 1959
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 26th May, 2002 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Fourth Amendment) Act, 2002.
(2)(a) The provisions of this Act except section 8 shall be deemed to have come into force on the 27th day of March, 2002.
(b) Section 8 shall be deemed to have come into force on the 1st day of April, 2002.
2. Substitution of First Schedule.- In the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act, 1 of 1959) (hereinafter referred to as the principal Act), for the First Schedule, the following Schedule shall be substituted, namely:-
"THE FIRST SCHEDULE
GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER SUB-SECTION (2) OF SECTION 3
| Serial number. | Description of the goods | Point of levy in the State. |
| (1) | (2) | (3) |
| PART-A | ||
| Goods which are taxable at the rate of 1 per cent | ||
| 1. | Bullion, that is to say, gold and silver in mass and uncoined, pure or alloy and specie including palaramarel silver and kora gold | First sale |
| 2. | Wornout or beaten jewellery | Last purchase |
| 3. | Synthetic gem | First sale |
| PART-B | ||
| Goods which are taxable at the rate of 4 per cent | ||
| 1. | (i) Agarbathi. (ii) Camphor. (iii) Gum Benzoin (Sambirani) and (iv) Instant sambirani in the form of tablets or sticks | First sale |
| 2. | (i) Agricultural power sprayers, (ii) Power tiller and trailer of power tiller, (iii) Pumpsets of 3 h.p. and 5 h.p. and (iv) Sprinkler and drip irrigation equipment. | First sale |
| 3. | Baby feeding bottles and nipples made of any material | First sale |
| 4. | (i) Baby milk food, (ii) Flavoured milk, (iii) Foods and food preparations and mixes including instant foods, coconut milk powder, pickles, sweets, cheese, confectionery, chocolates, toffees and savories like chips and popcorn sold without a brand name. (iv) Ice creams sold without brand name, (v) Non-alcoholic beverages sold without a brand name, (vi) Sherbet, (vii) Sweets made of groundnuts, gingelly, puffed rice, fried gram and peas dhall and murul ku, (viii) Vegetable vathals of all kinds sold under a brand name. | First sale |
| 5. | Bamboo Explanation.-For the purpose of this entry, in the case of bamboo purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the Government sale by such contractors of such bamboo, in any form or size shall be deemed to be the First sale and the sale by the Forest Department in such auction of Forest coupes shall not be deemed to be the First sale. | First sale |
| 6. | (i) Basic chromium sulphate, (ii) Sodium bi-chromate, (iii) Bleach liquid, | First sale |
| 7. | Beds, pillows and quilts made of cotton or silk cotton | First sale |
| 8. | Beedi leaves | First sale |
| 9. | Biomass Briquettes | First sale |
| 10. | (i) Blue metal (ii) Bricks, including (a) Refractory bricks, brick-bats, brick ballast. (b) Hollow block bricks and cement hollow blocks. (c) Table moulded bricks and (d) Country bricks and country tiles made ??? made or hand made other than these failing ??? and stoneware. (e) Grog of (a) to (d). (iii) Sand, red earth and red gravel. | First sale |
| 11. | (i) Bread, bun and rusks, (ii) Bakery products including biscuits and cakes sold without a brand name or with a brand name not registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958). | First sale |
| 12. | Cardamom- (i) Purchased within the State, (ii) Purchased from outside the State. | First purchase First sale |
| 13. | (i) Cattle feed supplements and concentrates. (ii) Poultry feed supplements and concentrates. | First sale |
| 14. | Chemicals Fertilizers, that is to say- (i) Ammonium chloride, (ii) Ammonium molybdate, (iii) Ammonium phosphate sulphate of any description, (iv) Ammonium sulphate, (v) Ammonium sulphate nitrate, (vi) Bone meal, (vii) Borex (Sodium fetroborate), (viii) Calcium ammonium nitrate, (ix) Chelated iron as Fe-EDTA (x) Chelated zinc as Zn-EDTA, (xi) Copper sulpuate, (xii) Di-ammonium phosphate, (xiii) Di-calcium phosphate, (xiv) Ferrous ??? (xv) Fused calcium magnesium phosphate, (xvi) Kotka phosphate, (xvii) Manganese sulphate, (xviii) Micro nutrient, (xix) Mineral gypsum, (xx) Mono ammonium phosphate, (xxi) Nitro phosphate of any description, (xxii) N.P.K. complex of various grades, (xxiii) Potassium chloride (Muriate of potash), (xxiv) Rock phosphate, (xxv) Solubor, (xxvi) Sulphate of potash, (xxvii) Super phosphate single, (xxviii) Super phosphate triple, (xxix) Urea (other than technical grade urea), (xxx) Urea ammonium phosphate, (xxxi) Zinc sulphate and (xxxii) Any mixture of two or more of the articles mentioned in items (i) to (xxxi) above with or without the addition of other articles on the turnover relating to components thereof which have not already suffered tax. | First sale |
| 15. | Clay. | Last purchase. |
| 16. | (i) Coir products, coir mattings other than those specified elsewhere in the schedule. (ii) Deccan hemp products other than deccan hemp fibre. | First sale |
| 17. | Combs. | First sale |
| 18. | (i) Computers, personal, mini, mainframes and laptops of analog and digital varieties including Automatic Teller Machines, their hardware and peripherals like modern and speakers, key board, monitor, mouse. CPU, floppies of all sizes, cartridge tape drives, CDROM drives. DAT drives, hard disks, printers like dot matrix, ink jet and laser, line, line-matrix, scanners, multi media kits, plotters, computer consumables including DAT tapes, print ribbons, printer cartridges and cartridge tapes and computer cleaning kits. (ii) Licensed software, including IT software, (iii) Electronic items as notified by the Government. | First sale |
| 19. | Cycles, bi-cycles tricycles including delivery tri-cycles children tri-cycles and carriages, tandem cycles, cycle combinations, parts and accessories including tyres, tubes and flaps used therewith, cycle seat covers, cycle locks, cycle dynamo lights and cycle pumps. | First sale |
| 20. | Domestic utensils including buckets made of metals or alloys of metals (other than aluminium) not operated by pressure or electricity. | First sale |
| 21. | Fibres that is to say- (i) Screw pine fibre. (ii) Tamarind fibre, | First sale |
| 22. | (i) Flour of Pulses and grams, (ii) Flour of grams, rice and ragi mixed with spices/masala powder sold with or without brand name, (iii) Maize products, (iv) Masala powder or paste whether or not with oil or additives, sold under a brand name, (v) Ready to use Hour pastes, (vi) Sago and starch of any kind, (vii) Tapioca flour, (viii) Vermicelli, (ix) Wheat products, that is to say, atta, maida, sooji, rava and flour. | First sale |
| 23. | (i) Fried Groundrut kernel, (ii) Parched gram or fried gram, (iii) Peas and peas dhall, including brokens, husk and dust thereof, (iv) Pulses and Grams including horse grams, avarai (beans), mochai and karamani other than those specified in Second Schedule, (v) Broken, husk and dust of pulses and grams. | First sale |
| 24. | (i) Fungicides, herbicides including weedicides, insecticides, pesticides, rodanticides, germicides and combinations thereof, (ii) Insect repellent coils, mats, liquids and creams, (iii) Napthalene balls. | First sale |
| 25. | Glass Beads and Glass Marbles (Goli gundu). | First sale |
| 26. | Glass bottles, whether old or used. | Last purchase. |
| 27. | (i) Gold, Silver, Platinum jewellery including articles thereof, (ii) Gold covering and imitation jewellery, (iii) ??? stones, namely, diamonds, emeralds, rubies, pearls natural or cultured, cats eye, sapphires, carbuncle or garnets, coral, sardonyx, topaz and other semi precious stones whether they are sold loose or as forming part of any article or jewellery in which they are set. | First sale |
| 28. | (i) Hair and body cleaning powders containing shikakai, boonthikkottai illuppai oil cake, poolankizhangu, usilai leaves, kasthuri manjal and any such ingredients or two or more of such ingredients, (ii) Scouring or cleaning powder other than those specified in sub-item (ii) of item 10 of Part-E of this Schedule. | First sale |
| 29. | (i) Handicraft articles, (ii) Jute table mats, jute door mats, jute handicrafts and jute wall hangings. | First sale |
| 30. | (i) Handmade embroidery products, (ii) Handmade paper including handmade paper board, (iii) Handmade ultramarine blue, handmade washing blue, handmade robin blue, handmade laundry brightners of all its forms. | First sale |
| 31. | Helmets. | First sale |
| 32. | (i) Honey, (ii) Bees wax. | First sale |
| 33. | (i) Human hair, (ii) wigs. | First sale |
| 34. | Ice blocks | First sale |
| 35. | Indian Musical instruments | First sale |
| 36. | Jaggery and gur including jaggery powder and nattusakkarai, (i) Purchased within the State, (ii) Purchase from outside the State. | First purchase First sale |
| 37. | (i) Jari of all kinds including metallic yarn, metallic jari yarn, metallic plastic yarn, polyester film yarn and radiant yarn, (ii) Man made staple fibres, fibre yarn and flament yarn. (iii) Sewing threads of all kinds whether natural or artificial other than those falling under sub-item (a) of item 3 of the Second Schedule but excluding surgical sewing threads. | First sale |
| 38. | (i) Lemon grass oil, (ii) Laurel oil, (iii) Ginger grass oil. | First sale |
| 39. | Light roofing sheets obtained by immersing paper mat in bitumen. | First sale |
| 40. | Mosquito destroyers, insect killer devices including heating devices used with insect repellant mats and mosquito nets of all kinds. | First sale |
| 41. | Newsprint. | First sale |
| 42. | Oats. | First sale |
| 43. | Oil cakes including de-oiled cakes. | First sale |
| 44. | Packing materials, that is to say- (i) Bottle caps of all type, (ii) Empty gunny bags and condemned gunny bags, (iii) H.D.P.E. and PR ???, (iv) HDPE/PP woven strips, HDPE/PP circular strips and woven fabrics, (v) Hessian cloth, (vi) Jute bags which are laminated, (vii) Jute twine, (viii) Polythene and plastic bags including LDPE plastic bags for milk pouches (ix) Tin Containers. | First sale |
| 45. | Palm fatty acid. | First sale |
| 46. | Patents, trade marks, import licences, exim scrips, export permits or licence or quota and other goods of incorporeal or intangible character. | First sale |
| 47. | Perambulators including push chairs for babies and tyres, tubes and flaps used therewith. | First sale |
| 48. | Plastic raw materials. | First sale |
| 49. | Pollution control equipments; namely:- (i) Water Pollution Control equipments- Coarse screen/micro screen (stainless steel/mild steel), Rotary screen/comminutor (stainless steel/detritor), Racker arms, weirs, paddles, motor with reduction gear arrangements intended for clarifies for liquid waste treatment, surface aerators/floating aerators and accessories, diffuses of all types for supply of air, in liquid waste treatment, radial arms and accessories for trickling filters, demineraliser for effluent treatment, synthetic packing media for trickling filters, packed bed columns/towers for effluent treatment. Headers and laterals with accessories for trickling filters, digesters, gas meters and electrical heaters for digesters, gas holding tanks for digesters, (ii) instrumentation- BOc Incubator, COc Apparatus, Ion Analyser, (iii) Air Pollution Control Equipments- Filters (fabric filters, bag filters, vacuum filters), Electrostatic precipitators, Cyclones, Wet scrubbers. Particle analyser (SO2, CO, NOx, SOx, hydrocarbons, chlorine, fluorine, etc.,), Personal samplers, Detectors (for grass), High volume sampler, pressure gauges, timber, filter head assembly, pitet tube, sampling train (for ambient/stack air quality monitoring), Smoke meter. Mist eliminator. | First sale |
| 50. | Products of palm, bamboo, cane basket making and mat weaving industries other that, those specified in the Third Schedule. | First sale |
| 51. | Quinine and its products. | First sale |
| 52. | Raw silk and Silk yarn imported from abroad. | First sale |
| 53. | (i) Readymade garments and made-ups, (ii) Hosiery goods, (iii) Junnadi goods | First sale |
| 54. | Renewable energy equipments and devices,- (i) Flat plate solar collectors, (ii) Concentrating and pipe type solar collectors, (iii) Solar water heaters and systems, (iv) Air/Gas/Fluid heating systems, (v) Solar crop driers and systems, (vi) Solar stills and desalination systems, (vii) Solar pumps based on solar thermal and solar photovoltaic conversion, (viii) Solar power generating systems, (ix) Solar photovoltaic modules and panels for water pumping and other applications. (x) ??? (xi) ??? (xii) ??? (xiii) ??? for ??? energy. (xiv) Solar energy equipments. (xv) Solar refrigerators, solar cold storage and solar air-conditioning systems. (xvi) Electrically operated vehicles including battery powered or fuel cell vehicles. (xvii) Solar photo-voltaic lanterns, (xviii) Solar photo-voltaic cells. | First sale |
| 55. | Salt for industrial use. | Last purchase. |
| 56. | Scraps and waste of all kinds namely,- (i)(a) Aluminium scraps, (b) Non-ferrous metal scraps, that is to say, scraps of copper, copper alloys, brass, lead and lead alloys other than those specified elsewhere in the Schedule, (c) Cotton waste, cotton yarn waste and cloth rags, (d) Waste of man-made staple fibres, fibre yarn and filament yarn, (e) Waste of wool (goat's hair and similar fibrous growth on bodies of animals) and waste of woollen yarn and (ii)(a) Plastic scrap, (b) Old brass, copper and stainless steel vessels whether worn-out or beaten, (c) Waste paper and waste of paper board. | First sale Last purchase. |
| 57. | (i) Silk cotton seeds, (ii) Tamarind seeds. | First sale |
| 58. | Spices including Ajwain (omam), anise-seeds (sombu), star anise-seeds, cassia (lavanga pattai or cinnamon), cloves, dried ginger (sukku), fennel (sathakuppai), fenugreek (menthi), mace (jathipathri), nutmegs (jathika), poppy seeds (kasakasa), saffron, pepper and jeera including black jeera (cumin seeds). | First sale |
| 59. | (i) Sports goods including goods for indoor or outdoor games, swings, medals, cups, trophies, shields and badges, excluding apparel and footwear. (ii) Childrens' play ground equipments. | First sale |
| 60. | (i) Stationery goods namely, painting boxes, painting water colours, oil colours in cakes or in liquid forms, drawing boards, brushes used therein, (ii) Student Note books and Copy books. | First sale |
| 61. | Sugar imported into India from foreign countries. | First sale |
| 62. | Tanning materials, that is to say- (i) Arjuna bark (ii) Avaram bark (iii) Babul bark and pods (iv) Cashew extract (v) Cashew testa (vi) Cashtan extract (vii) Chestnut extract (viii) Cutch extract (ix) Dhawa leaves (x) Ghatbor nuts (xi) Karada bark (xii) Konnam bark (xiii) Lycowat (xiv) Mangroves or Goran (xv) Mortan-62(xvii) ??? extract (xvii) Myrobalam nuts (xviii) Quebracho extract (xix) ??? Sal bark (xxi) Tamarind seed testa (xxii) Tanulux (xxiii) Wasub (xxiv) Wattle bark (xxv) Wattle extract or mimosa extract. | Last purchase. |
| 63. | Textile machinery. | First sale |
| 64. | Toys of all kinds, other than those specified elsewhere. | First sale |
| 65. | (i) Tractors of all kinds excluding crawler ???, and articles excluding batteries adapted for use, generally as parts and accessories of tractors and tools and implements used therewith, (ii) Trailers of tractors of all kinds, (iii) Combined harvester and transplanter. | First sale |
| 66. | Umbrellas of all kinds including beach and garden umbrellas and folding umbrellas and parts thereof. | First sale |
| 67. | Vegetable oils of all kinds including refined vegetable oils other than those specified elsewhere in this Schedule. | First sale |
| 68. | Vegetable products including vanaspathi and margarine. Explanation.-Vegetable products means any vegetable oil or fat which whether by itself or in admixture with any other substance, has by hydrogenation or by any other process, been hardened for human consumption. | First sale |
| 69. | (i) Wool in raw form (goat's hair and similar fibrous growth on bodies of animals) (ii) Woollen yarn. | First sale |
| PART-C | ||
| GOODS WHICH ARE TAXABLE AT THE RATE OF 10 PER CENT | ||
| 1. | (i) Aluminium, pure or alloy in the form of Ingots, Bars, Blocks, Slabs, Billets, Shots, Pellets, Plates, Sheets, Circles, Wires, Strips, Rods, Wire rods and any alloy of aluminium with any other metal or metals on the turnover relating to components which have not already suffered tax: Provided that, if any aluminium pure or alloy, has suffered tax under any one of the sub-items mentioned above, it shall not be again subject to tax under the same or any other sub-items aforesaid, (ii) Non-ferrous metals and alloys thereof excluding those specified elsewhere in this Schedule, (iii) Zinc. | First sale |
| 2. | (i) Arecanut, including betel nut and seeval, (ii) Scented nut, roasted or scented seeval. | First sale |
| 3. | (i) Bulbs, horns, cables and fare meters for all motor vehicles, (ii) Parts and accessories excluding batteries, tyres, tubes and flaps of two wheelers and three wheelers specified in sub-items (i), (ii) and (iii) of item 22 of Part D of the Schedule, (iii) Tyres, tubes and flaps ordinarily used for tractors, trailer of tractors. | First sale |
| 4. | (i) Butter sold with a brand name (ii) Ghee. | First sale |
| 5. | (i) Card board boxes, corrugated boxes and cartons, (ii) Empty gas cylinders. | First sale |
| 6. | (i) Cashew with shall, (ii) Cashew nut kernels, that is to say, raw, processed, roasted and salted kernels including their brokens. | Last purchase. |
| 7. | (i) Cement flooring stones, slabs and all kinds of tiles other than those specified elsewhere in the Schedule, (ii) Ceramic bricks. | First sale |
| 8. | Chips of all kinds such as potato chips and coconut milk powder sold with a brand name but not registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958). | First sale |
| 9. | (i) Coffee, that is to say, any one of the forms of coffee such as coffee beans, coffee seeds whether or not cured or roasted or decaffeinated, coffee powder, excluding coffee drink. (ii) Instant coffee in granule or powder form (iii) French coffee on the Turnover relating to components thereof namely coffee and chicory which have not already suffered tax, (iv) Chicory, (v) Tea, that is to say, any one of the forms of tea in which it is sold but not including tea drink or green tea leaves, (vi) Instant tea other than instant tea drink, (vii) Tea waste other than denatured. | First sale |
| 10. | Dry cells, dry cell batteries, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods. | First sale |
| 11. | (i) Duplicating machines, reprographic copiers including roneo machines other than electronic duplicating machines, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith, (ii) Tabulating, Calculating machines excluding electronic tabulating, calculating machines, parts and accessories thereof, ribbons used therewith. | First sale |
| 12. | Dyes, that is to say- (i) Acid dyes (ii) Alizarine dyes (iii) Bases (iv) Basic dyes (v) Direct dyes (vi) Napthols (vii) Nylon dyes (viii) optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes, (xiii) All other dyes not specified elsewhere in the Schedule. | First sale |
| 13. | (i) Electronic items not specified elsewhere. (ii) Electronic or electric wires, sleeves, casings, cappings, cables, all capacitors, resistors, switches, plugs, holders, jacks, connectors and other components, lighting bulbs including gas filled bulbs/vacuum bulbs, compact fluorescent lamps, flourescent lighting tubes, fittings, chokes, starters, other than those specified elsewhere in the schedules and all general electric or electronic accessories like reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, wooden plugs (gattis), lightning arrestors, electrical earthenware and porcelain-ware, parts and accessories of all such goods. | First sale |
| 14. | Footwear other than those specified in the Third Schedule. | First sale |
| 15. | Grills of all kinds made of iron and steel. | First sale |
| 16. | Inks of all kinds including Lithographic printing and duplicating inks but excluding writing ink. | First sale |
| 17. | Key chains and key holders. | First sale |
| 18. | Machine made matches. | First sale |
| 19. | (i) Medicines conforming to the following description: Any medicinal formulation or preparation ready for use internally or externally for treatment or mitigation or prevention of diseases or disorders in human being or animals excluding products capable of being used as creams, hair oils, tooth pastes, tooth-powders, cosmetics, toilet articles, soaps and shampoos but including- (a) Allopathic medicines, (b) Other medicines and drugs including ayurvedic, homeopathic, siddha and ??? preparations, (c) Country drugs, (d) Medicinal mixtures or compounds, the components of which have not already suffered tax. (ii)(a) Surgical dressing which expression shall include adhesive plaster, adhesive plaster dressing gypsona plaster of paris and bandages, velcro pop bandages, elastro crepe bandages, gauze, wadding gauze, lint and cotton wool poultices and similar articles impregnated or coated with pharmaceutical substances put up in forms or packing for surgical purposes which have been sterilised and conform to the accepted standards of the medical profession. (b) pharmaceutical and surgical products of plastic and rubber including gloves, aprons and caps, (c) Surgical implants, artificial bones, bone cement, abdominal support belt, cervical collars and knee cap. (iii) Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientific apparatus, other electro medical apparatus and sight testing instruments including opthalmoscope, otoscope, Laryngoscope, retinoscope, binocular toupe, parts and accessories thereof other than those specified elsewhere in this schedule, (iv) X-Ray apparatus, films, plates and other equipments required for use therewith, parts and accessories thereof. (v)(a) Heart pacemaker (pulse generator), (b) Intra-ocular lenses. (vi)(a) Intravenous sets, scalp vein sets, blood administration sets, blood donor sets and solution administration sets, (b) Dextrose, that is to say, dextrose monohydrate and anhydrous dextrose, (c) Measured volume set, (d) Diagnostic reagents, (e) Lactose (IP/BP), (vii) Thermometers. | First sale |
| 20. | Medium Density Fibre (MDF) boards and pre-laminated/veneered medium density fibre boards, excluding such goods imported from other countries. | First sale |
| 21. | Musical instruments of all kinds other than Indian Musical Instruments. | First sale |
| 22. | Paper, all sorts including paste board, mill-board, straw board and card board that is to say- (i) Cigarette tissue, (ii) Blotting, filter, toilet or target tissue other than cigarette tissue, Bank art chrome, tub-sized, cheque, stamp or cartridge paper; parchment board including art-board, chrome board and board for playing cards, (iii) Packing and wrapping paper straw board and pulp board including gray board, corrugated board, duplex and triplex boards, (iv) Paper and board; Laminated, coated, or interlined with other materials, (v) Wallpaper and similar wall coverings, window transparencies of paper, (vi) All other kinds of paper and paper board not otherwise specified, including carbon paper, stencil paper, ammonia paper, ferro paper, cellophane paper, litmus-paper but excluding cinematographic and photographic paper. (vii) Printing, writing, teleprinter, typewriting, manifold and bond paper and computer stationery of all kinds; Provided that if any paper has suffered tax under any one of the sub-items mentioned above, it shall not be again subject to tax under the same or any other sub-items aforesaid. | First sale |
| 23. | Paper napkin and paper cups. | First sale |
| 24. | Photo album, stamp album and such other albums. | First sale |
| 25. | (i) Photographic and other cameras, flashlight apparatus and enlargers and lenses, photographic films, plates, paper, prints, instant print films and chemicals used in the photographic development and printing process. (ii) Cinematographic raw film. | First sale |
| 26. | Power driven pumps for liquids and liquid elevators whether or not fitted with a measuring device excluding pumpsets of 3 h.p. or 5 h.p. but including (a) Motor pumps, (b) Centrifugal pumps (horizontal or vertical pumps, (c) Deep tube-well turbine pumps (d) Submersible pumps, (e) Axial flow and mixed flow vertical pumps (f) Jet and monoblock pumpsets, (g) Parts and Accessories which are actually adapted for use with pumps in sub-items (a) to (f) above and (h) Valves. | First sale |
| 27. | Pre-recorded audio cassettes. | First sale |
| 28. | (i) P.V.C. Pipes, tubes and fittings of all varieties including flexible and rigid pipes, hoses and tubes, whether transparent or not, P.V.C. and plastic water-supply items and sanitaryware. (ii) Water supply materials and fittings other than those specified elsewhere in this Schedule or in the second Schedule including water taps, showers, water tanks including PVC water tanks and other articles used for the supply or distribution of water including RCC pipes, parts and accessories thereof including valves. | First sale |
| 29. | Ready to eat unbranded foods including sweets, savouries, unbranded nonalcoholic drinks and beverages served in or catered indoors or outdoors by Star Hotels recognised as such by Tourism Department of the State Government or Government of India and Restaurants attached to such Star Hotels. | First sale |
| 30. | Rolling bearings, that is to say, ball or roller bearings of all kinds. | First sale |
| 31. | Rough synthetic gem boules. | First sale |
| 32. | Rubberised coir products. | First sale |
| 33. | (i) Rubber latex (natural) of all qualities and grades including earth scrap, tree lace, amoniated latex, preserved latex concentrate, centrifuged latex. (ii) Raw rubber of all varieties and grades including dry ribbed sheet of all RMA grades, dry crepe rubber, dry black rubber, skimmed rubber, if they had not suffered tax under item (i) above, (iii) Reclaimed rubber, all grades and qualities. | Last purchase. |
| 34. | Sewing machines and embroidery machines of all kinds and ??? used therewith. | First sale |
| 35. | Spectacles other than those specified in the Third Schedule, sunglasses, goggles and attachments, lenses for spectacles including contact lenses and parts and accessories thereof. | First sale |
| 36. | Tarpaulin. | First sale |
| 37. | Timber including pulpwood sized timber but excluding fire wood other than those mentioned elsewhere in this Schedule. Explanation.-For the purpose of this item in the case of timber purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the Government, the sale by such contractors of such timber in any form or size shall be deemed to be the First sale and the sale by the Forest Department in such auction of forest coupes shall not be deemed to be the First sale. | First sale |
| 38. | Typewriters, excluding electronic typewriters, typewriter ribbon used therewith, whether or not in spools, and correction fluids. | First sale |
| 39. | Water sold in bottles, sachets, jugs or jerry cans and distilled water or mineral water sold in any form of container. | First sale |
| 40. | (i) Xerox Copies; (ii) Laser copies/printouts; (iii) Computer printouts: Provided that if the paper used for taking such copies or printouts has suffered tax under item 22 of this part the copies or printouts shall not again be subjected to tax under any of the sub-items mentioned above. (iv) All printed materials other than those specified in sub-items (i) to (iii) above, whether made of paper, paper board or other materials, like account books, registers, diaries, order books, receipt books, memorandum pads, folders, file covers, book covers, greeting cards and invitation cards of all kinds and trade mark labels including those materials manufactured according to specification of customers whether or not with logo or name or matter. | First sale |
| PART-D | ||
| Goods Taxable at the rate of 12 per cent | ||
| 1. | Adhesives of all kinds including gum, glue, resins and solutions. | First sale |
| 2. | (i) Aeroplanes and other aircrafts including helicopters and all kinds of parachutes, dirigibles, all kinds of gliders, aircrafts launching gear parts and accessories thereof. (ii) Rail coaches, wagons, containers for the transport of fluids, other rail coaches specially designed for specific purposes and rail locomotives, parts and accessories thereof. (iii)(a) Ships, steamers, motors and steam boats and launches, trawlers, tugs, submarines, oil tankers and other vessels operated by any form of power, including their hulls, engines, parts and accessories thereof. (b) Barges and canoes and similar vessels not coming under sub-item (i) above. | First sale |
| 3. | Articles and equipments for gymnastics including health fitness equipments. | First sale |
| 4. | Asbestos cement sheets, flat or corrugated. | First sale |
| 5. | (i) Biscuits, cakes, confectionery, chocolate and toffees sold with a brand name registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958). (ii) Fresh meat, poultry, fish and seafood which are processed, packed and sold with a brand name. (iii) Ice-creams of all kinds including ice-candy, ice-cake, ice-jelly, fruiti, kulfi and frozen confectionery, frozen desert sold with a brand name. (iv) Fruit juices and fruit drinks sold with a brand name. | First sale |
| 6. | (i) Ceramic sanitary wares and sanitary fittings of every description including sinks, wash basins, wash basin pedestals, baths, showers, bidets, water closet pans, flushing, cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof. (ii) Ceramic tiles, glazed floor, roofing and wall tiles. (iii) Cuddappah stone slabs and Shahabad stone slabs. (iv)(a) Granite blocks (rough or raw) (b) Polished granite slabs, including tomb stones, monument slab and head stone. (v) Marbles, that is to say- (a) Marble boulders or lumbs (b) Marble slabs (c) Marble chips (d) marble dusts (e) Marble floor tiles and wall tiles (f) Other articles made of marbles. (vi) Mosaic tiles and chips. | First sale |
| 7. | (i) Chemicals, the following: ???, Bleaching power, Sodium bi-carbonate, Sodium hydrosulphite, Sulphate of alumina, Sodium nitrate, Sodium acetate, Sodium sulphate, Acid slurry, Trisodium phosphate, Sodium tri-poly phosphate, Sodium silicate, Sodium metasilicate. Carboxy methyl cellulose. Sodium sulphaide, Acetic Acid, Sodium bi-sulphite, Oxalic acid, Sodium thio-sulphate, Sodium sulphite, Sodium alginate, Benzene, Citric acid, Diethylene glycol. Sodium nitrite, Hydrogen peroxide, Acetaldehyde. Pentaerythritol, Sodium alpha olefin sulphonate. Sodium formate and all other chemicals not specified elsewhere in the Schedule. (ii) Carbon black, acetylene black. (iii) Nitric, hydrochloric and sulphuric acids. (iv) Sulphur. (v) Caustic soda. | First sale |
| 8. | Cinematographic equipments, including cameras, projectors, over-head projectors, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, are or cinema carbons, cinema slides, paper, paper boards required for use therewith. | First sale |
| 9. | Clocks, time-pieces, watches (whether or not in combination with any other devices), stop watches, time switches, mechanical-timers, time-records, auto print time punching clocks, time-registers, instrument panel clocks of all kinds including all such electronic devices, parts and accessories thereof, watch bands, watch bracelets, witch chains, watch straps. | First sale |
| 10. | (i) Crockery other than those specified elsewhere in this Schedule (ii) Cutlery other than those specified elsewhere in this Schedule including table cutlery, forks. | First sale |
| 11. | (i) Dry fruits and nuts and kernel such as almond, pistha, dry grapes, figs, apricots, walnut, other than those specified elsewhere in this Schedule (ii) Wet Dates. | First sale |
| 12. | (i) Tyres, tubes and flaps, ordinarily used with power driven two wheelers, three wheelers, four wheelers and higher number of wheelers (whether or not such tyres are also used for other purposes) other than those specified elsewhere in the Schedule. (ii) Tyres, tubes and flaps of animals drawn vehicles. | First sale |
| 13. | Ethyl Alcohol, absolute alcohol, methyl alcohol, rectified spirit, neutral spirit and denatured spirit. | First sale |
| 14. | (i) Fans, air circulators, voltage stabilizers and regulators not specified elsewhere, controlling systems and thyristor control power equipments and ACSR conductors. (ii) Electrical domestic and commercial appliances including:- Coffee roasting appliances, Cooking ranges, Cream whippers, curd makers and egg beaters, Floor polishers, Frying pans, sauce pans, kettles and toasters. Geysers, water heaters, boilers and immersion heaters, Grinders other than wet-grain grinders specified elsewhere in this Schedule mixers and blenders, hair-driers, hair-curlers, permanent waving apparatus and curling tong beaters, hot plates, grillers, boiling plates, plate warmers, food warming trays, food warming trolleys and hot food cabinets, Ice-cream churners, Irons, Juice extractors, Massage apparatus, Ovens and microwave ovens, Room heaters, Shavers, Sharpeners, Steamers, coffeemakers including percolators, cookers, egg boilers, Vacuum cleaners, Vending machines, Washing machines, drying machines. Explanation-I.- All the above goods, notwithstanding that they contain electronic circuits, switchings or control device systems, shall be deemed to be electrical appliances (domestic and commercial). Explanation-II.-"Domestic and Commercial electrical appliances" means electrical appliances, normally used in the household and used in hotels, restaurants, hostels, offices, educational institutions, hospitals, train kitchens, air crafts or ships, pantries, canteens, tailoring establishment, laundry shops, hair dressing saloons and in similar establishments. (iii) Electrical instruments, systems, apparatus, appliances of all kinds, other than those specified elsewhere in this Schedule including chandeliers and their shades, protectors, stands, fixtures, fittings, brackets, torches, sodium and mercury vapour discharge lamps, emergency lamps and emergency lighting system notwithstanding their containing any electronic control circuiting rectifiers, sound or visual signalling apparatus such as bells, sirens, indicator panels, burglar or fire alarms. (iv) Electronic instruments including cash registers, tabulating and calculating machines, electronic duplicating machines, repro graphic copiers including duplicators, xerox and photo-copying machines and any other electronic apparatus for obtaining duplicate copies, whether reduced, enlarged or the same size as the originals, electronic teleprinters and fax machines of all kinds and electronic typewriters, indexing, card punching, franking, addressing machines, one record units. (v) Wireless reception and transmission equipments and devices including radios, walkie-talkie, transmission and reception apparatus for radio-telephony, radio-telegraphy, radio-broadcasting radar apparatus, radio navigational aids apparatus and radio remote control apparatus, amplifiers, loud speakers and receivers, multiple systems, (vi) Audio and video cassettes, CDs, corresponding recorders and players. Gramophones of all kinds including record players, radio gramophones, gramophone records, matrices for records and record changes, sound recording and reproducing equipments including dicta-phones, car cassette players, tape decks, tape players, compact disc players including a combination of any of them with or without wireless reception instrument, pages and cellular telephones. (vii) Sound ??? of every ??? speakers including stereo or ??? amplifiers, speaker systems which are used with stereo or ??? musical systems, micro phones and stands thereof, headphones, earphones and combined microphones speaker sets. (viii) Television sets, antenna, television and video cameras, projectors teleprompters dish antenna and boosters, all electronic toys and games. | First sale |
| 15. | Fire works including coloured matches. | First sale |
| 16. | Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers First salt-using municipal waste only as fuel. | First sale |
| 17. | Glass and glassware of all sorts other than those specified elsewhere in this Schedule including- (i)(a) Flat glass, including sheet glass, wired glass and rolled glass whether in the form of plate glass, figure glass or in any other form, coloured glass, coolex glass, toughened glass, laminated safety glass, tinted glass (b) Laboratory glasswares, hygienic or pharmaceutical glasswares (whether or not graduated or calibrated and glass micro slides) (c) Glass sheets, glass globes and chimneys for lamps and lanterns. (d) Glass jars and glass bottles (e) Table wares made of glass (ii) Glass mirrors, Coloured glass mirrors, Figured glass mirrors and Framed mirrors on the turnover relating to components thereof which have not already suffered tax. | First sale |
| 18. | Handmade soap of all kinds (both bathing and washing) including soap flakes, powder, liquids and detergents but excluding shampoo and metal polishers in any form. | First sale |
| 19. | Leather goods other than footwear made wholly or principally of leather (whether or not other materials such as thread, lining, rivets are used) | First sale |
| 20. | Machineries of all kinds other than those specifically mentioned in this Schedule worked by (i) Electricity (ii) Nuclear power (iii) Hydro-dynamic and steam power (iv) Diesel or petrol (v) Furnace oil (vi) Kerosene (vii) Coal including coke and charcoal (viii) any other form of fuel or power excluding human or animal labour (ix) Parts and accessories of machineries and tools used with the machineries mentioned in sub-items (i) and (viii) above. | First sale |
| 21. | Mercury | First sale |
| 22. | (i) Motor cycles, motor cycle combinations, motor scooters, motor scooter combinations, motoreties, mopeds, (ii) Motorised bicycles, tri-cycles, cycle rickshaws, tandem cycles, cycle-combinations, carriages for invalid persons and perambulators, (iii) Three wheelers by whatever name known including auto rickshaws, chassis of auto rickshaws and other three wheelers, bodies or tankers built or meant for mounting on three wheelers chassis belonging to others on the turnovers ??? bodies. (iv) ??? taxi-motor omni buses, motor vans, jeeps and motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others on the turnover relating to bodies all varieties of trailers by whatever name known other than trailers of tractors other than those specified elsewhere in this Schedule. (v) Paver finishers, dragnets, dredgers, road-rollers and other similar varieties of machinery of which a mechanically propelled vehicle forms and integral part other than those specified elsewhere in the Schedule. (vi) Crane lorries including floating cranes, breakdown lorries, road sweeper lorries, spraying lorries, concrete mixer lorries, mobile workshops mobile radiological units, ??? fire ??? units including fire ??? drilling rigs mounted on motor vehicle and ??? vessels platform trucks, fork ??? trucks and other similar varieties of machinery of which a mechanically propelled vehicle forms an ??? part which is subsidiary to their main function, (vii) ??? (viii) Spark plugs of all kinds, (ix) Parts and accessories of motor vehicles and trailers other than those specified in this Schedule. | First sale |
| 23. | (i) Non-stick wares kitchenware including heat resistant cookware metalware aid metal articles other than those specified elsewhere in this Schedule, (ii) Presure cookers, Pressure stoves, gas stoves and gas ovens other they those mention in any of the Schedules. | First sale |
| 24. | Oil engines | First sale |
| 25. | (i) Paraffin wax-food grade standard (ii) Paraffin wax of all grade standards other than food grade standard including standard wax and match wax (iii) Slack wax | First sale |
| 26. | Plastic products, including metamine wear and break resistant plastics other than those specified elsewhere in this Schedule. | First sale |
| 27. | Playing cards | First sale |
| 28. | (i) Polish including metal polishes in any form but not boot polishes (ii) Barbed wire, wire mesh, chicken-mesh, expanded metal and chain link made of any metal or material (iii) bolts, nuts and rivets, threaded or tapped and screws of base metal or alloys thereof, including hold end, screw studs, screw studding, self-tapped screw, screw hooks, screw rings and screw eye and hooks and clamps of all kinds, Cotter pins of all kinds, Valves of all kinds including pressure relief valves and control valves, washers of all kinds, perforated sheet of any metal or material, (iv) Carbide tips and tools (v) hand tools (vi) Locks of all kinds and varieties except bicycle locks (vii) Welding electrodes, graphite electrodes, welding rods of all kinds, including brazen roads and soldering wires. | First sale |
| 29. | Pre-recorded video cassette and compact discs. | First sale |
| 30. | Pressure lamps | First sale |
| 31. | Ready mix concrete | First sale |
| 32. | (i) Rubber latex compound and rubber products excluding pharmaceutical and surgical products, namely:- (a) Compound rubber, unvulcanised, in primary forms or in plates, sheets or strips, (b) Other forms like rods, tubes and profile shapes and article (for example discs and rings of rubber), (c) Rubber thread and cord, (d) Plates, blocks, sheets, strips, rods and profile shapes of rubber, (e) Tubes, pipes and hoses of rubber with or without their fittings (for example, joints, elbows, flanges), (f) Conveyor, transmission or elevator belts or belting of rubber whether combined with any textile material or otherwise (g) Interchangeable tyre treads (Tread rubber) (h) Articles of apparel and clothing accessories including gloves for all purposes of rubber (i) Hardened rubber (for example ebonite) in all forms, including waste and scrap and articles of hard rubber (j) Other articles of rubber. (ii) Rubber of synthetic origin including butadiene ??? rubber, styrene butadiene rubber and butyl rubber, synthetic rubber latex including prevulcanised synthetic rubber latex. | First sale |
| 33. | Sandal wood and sandal wood oil | First sale |
| 34. | Squashes and essences | First sale |
| 35. | (i) Steel almirahs and furniture of all kinds including household furniture other than those specified elsewhere in this Schedule made from all kinds of metals, fibre glass, wood, reinforced plastics or made primarily from any kind of plastics; upholstered furniture or furniture in the manufacture of which laminated sheets are used, whether sold in assembled or unassembled form and ready to assemble, parts thereof and all kinds of stands, (ii) Office equipments of every description, including filling cabinets, card-index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or desk equipments whether sold in assembled or unassembled form and ready to assemble, parts thereof other than those specified elsewhere in this Schedule and stationery articles. Explanation.-Slotted angles, gussets, plates, panels and strips which when assembled form furniture or equipments, shall be deemed to be furniture or office equipments as the case may be, for the purpose of this item. | First sale |
| 36. | Suit cases, brief cases, attache cases, despatch cases, vanity bags, vanity cases and vanity boxes other than those specified elsewhere in the Schedule. Explanation.-Vanity bag, vanity case and vanity box mean a bag, a case or a box holding a mirror and cosmetics or toiletries. | First sale |
| 37. | Transmission Towers | First sale |
| 38. | (i) Water meters, gas meters, industrial thermometers, parts and accessories thereof, (ii)(a) Weighing machines of all kinds including platform scales, weigh bridges, counter scales, spring balances, weighing scales and balances, parts and accessories of such machines and weights used therewith, (b) Dipping measures, metric pouring measures, conical measures, cylindrical measures (c) Meter scales, measuring tapes, steel yards and survey chains. | First sale |
| 39. | Wet grain grinders worked by any form of power, other than human labour (whether or not sold as a composite unit, with or without motors) | First sale |
| 40. | All other goods not specified elsewhere in any of the Schedules. | First sale |
| PART-E | ||
| Goods taxable at the rate of 16 per cent | ||
| 1. | Cement articles, asbestos articles and asbestos cement articles other than RCC pipes and those specified elsewhere in the Schedule. | First sale |
| 2. | Foam rubber products, plastic foam products, fibre foam products or othe synthetic foam products of every description including: (i) Sheets (ii) Cushions (iii) Pillows and (iv) Mattresses | First sale |
| 3. | (i) Foods and food preparations including cheese, milk foods, milk power, recomoined milk except direct re-constitution without additives other that water and condensed milk, mixes including instant foods, sweets and savorie like, popcorn sold with a brand name, (ii) Non-alcoholic beverages and aerated drinks sold with a brand name registered under Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) (iii) Chips of all kinds such as potato chips and coconut milk powder sold with a brand name registered under Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958). | First sale |
| 4. | (i) Gases other than those specified elsewhere in this Schedule in all its forms, (ii) Purified and processed gases in all its forms. | First sale |
| 5. | (i) Generators, Generating sets, transformers and non-electronic voltage stabilizers. (ii) All electrical transformers other than the small transformers including- (a) Transmission power transformers (33 KV to 232 KV), (b) Distribution Transformers (33 KV to 3.3 KV) (c) Traction power transformers (110 KV), (d) Booster transformers (25 KV or thereabouts), (e) Furnace transformers (f) Resin potted transformers (11 KV or thereabouts) (g) Welding transformers (h) Step up transformers 230 V/up, 5 to 50 KV and 415/5 to 50 KV, (j) Auto transformers (variac) (j) instrument transformers like current transformers and potential transformers. | First sale |
| 6. | Glazed earthen wires of all kinds including china-wares, porcelain wares, stone wares other than those mentioned in this Schedule and terracotta. | First sale |
| 7. | (i) Paints and enamels not otherwise specified in this Schedule, including powder paints, stiff paste paints and liquid paints. (ii) Colours, (iii) Pigments, including water pigments and leather finishes. (iv) Dry distempers including cement based water-paints, oil-pound distempers, plastic emulsion paints. (v) Varnishes, French polish, bituminous and coal-tar blacks. (vi) Cellulose lacquers, nitro-cellulose lacquers, clear and pigments and nitro cellulose ancillaries in liquid, semi-solid or pasty forms. (vii) Turpentine oil, bale oil white oil. (viii) Dilutents and thinners including natural and synthetic drying and semi-drying oils such as double boiled linseed oil, blown linseed oil, stand oil sulphurisd linseed oil, parilla oil, whale oil and tung oil, (ix) Glaziers putty, grafting putty, resin cements, caulking compounds and other masties, painters fillings, non-refractory surfacing preparations for facades, indoor walls, false ceiling or the like. (x) Primers of all kinds (xi) All other materials used in painting and varnishing such as flint papers, emery clothes, brushes, paints removers and stainers of all kinds. | First sale |
| 8. | (i) Plywood, hard board, particle board, block board, insulation board, lamin board, batten board, hard or soft wall ceiling, floor boards and similar boards of wood, of all kinds, whether or not containing any material other than wood. (ii) All other non-soft boards or insulating material made of any other material other than wood. | First sale |
| 9. | Refractory cement, white cement and other cement substitutes. | First sale |
| 10. | (i) Shaving sets with or without contents, razors, safety razors, razor blades, shaving brushes and shaving creams. (ii) Soaps, machine made, that is to say- (a) Toilet soaps of all kinds including medicated soaps, liquid soaps and moisturised soaps, but excluding hand-made soaps and shampoo. (b) Washing soaps of all kinds including floor washing soaps, soap flakes, soap powders, soap liquids and detergents in all forms, excluding handmade items of these goods. (iii) Ultramarine blue, washing blue, robin blue, laundry brightener of all kinds in all its forms other than those mentioned in item 30(iii) of Part-B of this Schedule. (iv) Tooth pastes, tooth powders and mouthwashes and other dentifrices whether or not medicated or as defined in Section 3 of the Drugs and Cosmetics Act, 1940 (Central Act XXIII of 1940) as manufactured under a license issued under that Act, tooth brushes, tongue cleaners. | First sale |
| 11. | (i) Vacuum Flasks of all kinds including refills. (ii) All domestic and commercial receptacles designed to keep food or beverages or other articles hot or cold including ice buckets or boxes. | First sale |
| PART-F | ||
| Goods which are taxable at the rate of 20 per cent | ||
| 1. | (i) Air-conditioning plants, air-conditioners and other air-conditioning appliances, air-coolers, room coolers including all cooling appliances, apparatus and instruments. (ii) Refrigeration plants and all kinds of refrigerating, appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee coolers, walk-in-coolers. (iii) Cold storage equipments including refrigerator materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments (iv) Water cooler cum heater units. | First sale |
| 2. | Air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour. | First sale |
| 3. | (i) Arms of all kinds including rifles, revolvers, pistols and bayonets, ??? and ammunition used therewith, (ii) Hand grenades (iii) Air guns, air rifles and pellets used therewith. | |
| 4. | Binoculars, monoculars, opera glasses, other optical telescope, astronomical instruments, microscopes, binocular microscopes, magnifying glasses, diffraction apparatus and mounding therefor including theodolite, survey instruments and optical lenses other than lenses for spectacles. | |
| 5. | (i) Cigar and cigarette cases, holders, tobacco pipes, cigarette filters and hookah (ii) Lighters of all kinds including spark lighters. | |
| 6. | Electric storage batteries including containers, covers and plates. | |
| 7. | (i) Floor coverings, that is to say, carpets, carpetry and rugs whether tufted, piled or otherwise whether made from cotton, silk, synthetic or other fibres, whether machine made, handmade or made on handlooms but excluding handmade or handloom made woven durries and jamakkalams and also excluding handmade or hand woven coir mattings. (ii) Linoleum. (iii) PVC (Vinyl) asbestos floor tiles, wall tiles and flexible flooring materials. | |
| 8. | Lifts and hoists operated by electricity or hydraulic power. | |
| 9. | Narcotics. | |
| 10. | (i)(a) Scents and perfumes in any form excluding doop and agarbathis but including aragaja, javvadu and punugu. (b) Hair oil, haid creams, hair dyes, hair darkeners, hairtonics, brilliamines, pomades and vasalines and all hair applicants other than shampoos. (c) Lipsticks, lipsalve, nail polishers, nail varnishes, nail brushes, beauty boxes, face powders, toilet powders, baby powders, talcum powders, powder compacts, powder pads and puffs, toilet sets made of all materials (with or without contents), toilet sponges, scent spray, depilatories, blemish removes, eye liners all sorts, eye shadow, eye brow pencils, eyelash brushes, eau ??? cologne, solid colognes, lavender water, snow face creams, all purposes creams, cold creams, cleaning creams, make-up creams, beauty creams, beauty milk, cleaning milk, hair foods, skin tonics, complexion rouge, nail cutters, sanitary towels and napkins, astringent lotions, after-shave lotions and creams, moisturisers of all sorts and personals (body) deodorants. Explanation:-Any of the items listed above even if medicated or as defined in section 3 of the Drugs and Cosmetics Act, 1940 (Central XXIII of 1940) or manufactured on the license issued under the said Act will fell under this item. (ii) Shampoos of all kinds including herbal and medicinal preparations, sold in bottles, containers, sachets and in any other forms. | |
| 11. | Strong room or Vault doors and ??? armored or reinforced safes, strong boxes and doors, cash chests, Cash or deed boxes, wall coffers, safe deposit lockers and locker cabinets. | |
| 12. | Teleprinters other than electronic teleprinters and ribbons used therewith. |
| PART-G | |||
| Goods which are taxable at the rates specified below | |||
| Description of goods. | Point of levy | Rate of tax (per cent) | |
| (1) | (2) | (3) | (4) |
| 1. | Alcoholic liquors of all kinds for human consumption which are purchased, procured, thought from outside the State other than foreign liquors falling under item 5 of this art toddy and arrack | First sale | 55 |
| 2. | ??? (bitumen) | First sale | 12 |
| 3. | ??? Gasoline | First sale | 24 |
| 4. | ??? turbine fuel including jet fuel | First sale | 24 |
| 5. | ??? foreign liquors, that is to say, wines, spirits and beers imported into India from foreign ??? and dealt with under the Indian Tariff Act, 1934 (Central Act XXXII of 1934) ??? under any other law for the time being in force relating to the duties of customs on goods imported into India. | First sale | 70 |
| 6. | Fuel gas including liquefied petroleum gas | First sale | |
| (i) From 27-3-2002 to 31-3-2002 (ii) From 1-4-2002 | 10 8 | ||
| 7. | High Speed Diesel Oil | First sale | |
| (i) From 27-3-2002 to 31-3-2002 (ii) From 1-4-2002 | 18 22 | ||
| 8. | Imported cigarettes, medium density fibre boards, textiles and other items falling in Parts D and E of the First Schedule | First sale | 20 |
| 9. | Kerosene | First sale | 4 |
| 10. | Light Diesel Oil | First sale | 18 |
| 11. | Lubricating oils, quenching oils and greases | First sale | 16 |
| 12. | Mineral oils of all kinds other than those mentioned in item 11 of this Part and under item 3-A of the Second Schedule including furnace oil and Naphtha | First sale | 16 |
| 13. | Molasses | First sale | 30 |
| 14. | Panmasala by whatever name called containing betel nuts, that is to say, nut of areca catachu broken and perfumed and time or menthol or sandal oils or cardamom or any one or more of these ingredients. | First sale | 40 |
| 15. | Petrol | First sale | |
| (i) From 27-3-2002 to 31-3-2002 (ii) From 1-4-2002 | 24 28 | ||
| 16. | Brake fluid | First sale | 12 |
Explanation I.-For the purpose of petroleum products of this Part, a sale by one oil company to another oil company shall not be deemed to be the First sale in this State and accordingly any sale by one oil company to another person (not being an oil company) shall be deemed to be the First sale in the State
Explanation II.-For the purpose of Explanation I, Oil Company means (a) Chennai Petroleum Corporation Limited (b) The Indian Oil Corporation Ltd., (c) The Bharat Petroleum Corporation Ltd., (d) The Hindustan Petroleum Corporation Ltd., (e) Indo-Burma Petroleum Company Ltd. and includes any other oil company notified in this behalf by the Government
Note.- All ??? parts, components and accessories of the above said goods shall be taxed at the same ??? that of the goods, provided such spare parts, components and accessories are not specifically enumerated in this Schedule and made liable to tax under this Schedule
3. Amendment of Second Schedule.- In the Second Schedule to this principal Act,-
(1) in item 1, for the figure "1" in column (4), the figure "4" shall be substituted;
(2) after item 3-A, the following item and entries shall be inserted, namely:-
| "3-B Desiccated Coconut | At the point of First sale in the State 4". |
4. Amendment of Third Schedule.- In the principal Act, for the Third Schedule, the following Schedule shall be substituted, namely:-
"THE THIRD SCHEDULE
GOODS EXEMPTED FROM TAX by SECTION 8 DESCRIPTION OF GOODS
PART-A
The following goods produced or manufactured in India as described in column (3) Against the relevant heading in column (1) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957).
1.(i) Sugar, other than Khandsari sugar as described against the heading "17.01"
(ii) Palmyrah sugar as described against the heading "17.02"
2.(i) Unmanufactured tobacco and tobacco refuse as described against the heading "24.01"
(ii) Cigars and Cheroots of tobacco or of tobacco substitutes as described against the heading "24.02"
(iii) Cigarettes and Cigarillos of tobacco as described against the heading "24.03"
(iv) Other manufactured tobacco as described against the heading "24.04" including-
(a) smoking mixtures for pipes and cigarettes,
(b) cut tobacco,
(c) Biris
(d) Chewing tobacco and preparations containing chewing tobacco,
(e) Snuff of tobacco and preprations containing snuff of tobacco in any proportion.
3. Woven fabrics of silk or of silk waste as described against the heading "50.05"
4.(i) Woven fabrics of carded wool excluding hair belting as described against the heading "51.10"
(ii) Woven fabrics of combed wool excluding hair belting as described against the heading "51.11".
5. Woven fabrics of cotton as described against the heading "52.07, 52.08 and 526."
6.(i) Woven fabrics of synthetic filament yarn as described against the heading "54.06"
(ii) Woven fabrics of artificial filament yarn, as described against the heading "54.07"
7.(i) Woven fabrics of synthetic staple fibres as described against the heading "55.11, 55.12 and 55.13"
(ii) Woven fabrics of artificial staple fibres, as described against the heading "55.14"
8.(i) Woven pile fabrics and chenille fabrics of wool, cotton or manmade fibres, as described against the heading "58.01"
(ii) Terry towelling and similar woven terry fabrics and tufted textile fabrics as described against the heading "58.02"
(iii) Guuze described against the heading "58.03"
(iv) Lace in the piece in strips or in motifs of cotton or manmade fibres as described against the heading ‘58.04’
(v) Embroidery in the piece, in strips or in motifs as described against the heading ‘58.05’
(vi) Narrow woven fabrics as described against the heading ‘58.06’
9.(i) Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas;
buckram and similar stiffened textile fabrics as described against the heading ‘59.01’
(ii) Tyre cord fabric of high tenacity yarn or polyamides, polyesters or viscose rayon as described against the heading ‘59.02’
(iii) Textiles fabrics of cotton and manmade textile Materials impregnated, coated, covered or laminated with plastics as described against the heading ‘59.03’
(iv) Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks on base fabrics of cotton or man made textile material as described against the heading ‘59.07’
10. Pile fabrics, including ‘Long pile’ fabrics and terry fabrics, knitted or crocheted, of cotton or nan made fabrics us ??? against the heading ‘60.01’ and ‘60.02.’
PART-B
1. Agricultural implements worked or operated exclusively by human or animal agency and their parts and accessories as notified by the Government.
2. Aids for physically disadvantaged persons as notified by the Government.
3. Aluminium domestic Utensils not operated by pressure or electricity.
4.(i) Appalams and vadams of all varieties,
(ii) Vegetable vathals of all kinds sold without a brand name.
5. Aquatic feed, poultry feed, feeding stuff for animals other than those specified elesewhere in any of the Schedules.
6. Asafoetida sold by any dealer whose total turnover in respect of this item does not exceed Rs. 300 crores in a year.
7. Bacterial culture for agricultural purpose, organic manures and all kinds of seeds including green manure seeds, excluding oil seeds those described in Second Schedule.
8. Bagasse
9.(i) Bangles other than those made of platinum, gold or silver
(ii) Kumkum khajal and bindi.
10. Black sugarcane for retain human consumption (not for purchase by mills)
11. Blood and Blood plasma
12. Butter sold without a brand name
13. Candles
14.(i) Cereals mentioned in item 1 of the Second Schedule excluding rice and wheat and
(ii) Hand-pounded rice, parched (beaten) rice puffed rice, rice flour, rice-bran and de-oiled rice-bran
15.(i) Charkas, (ii) handspun yarn and (iii) handloom cloth
16. Chillies, tamarind, corriander, turmeric and Shikakai sold by any dealer whose total turnover in respect of these items does not exceed Rs. 300 crores in a year
17. Coconut, copra other than those falling under the Second Schedule
18. Common salt (Sodium Chloride) including iodised or vitaminized salt for human consumption other than salt for industrial use.
19.(i) Condoms and contraceptives
(ii) Nirodh advertisement and publicity materials
20.(i) Cycle-rickshaws (without motor)
(ii) Bullock carts
21. Declared goods taxable at the point of last purchase if such goods are sold in the course of inter-State trade and tax paid under Central Sales Tax Act, 1956 (Central Act 74 of 1956)
22.(i) Electrical energy, (ii) Charcoal, (iii) firewood
23. Electoral rolls
24. Fish net and fishing hook
25. Footwear with MRP rate of less than rupees one hundred
26.(i) Fresh meat, poultry, fish, seafood other than branded, processed and packed items
(ii) Eggs and dry fish
27.(i) Fresh milk, pasteurised milk and directly reconstituted milk
(ii) Curd
28. Fresh vegetables, tender coconut, potatoes, garlic and fruits.
29. Frozen Semen Straws.
30. Goods manufactured by Village blacksmiths and adisarakku items as notified by the Government.
31. Hand pumps used for the supply and distribution of water, parts and accessories thereof.
32. Handmade matches and partly machine made matches.
33. Handmade or handloom made woven durries, coir mattings and jamakkalams
34.(i) Hurricane lights and bedroom lights burning on oil
(ii) Kerosene lamps (other than gas lights and petromax lights)
(iii) Kerosen steves
(iv) Parts and accessories including wicks and chimneys of the above goods.
35. Indigenous products of sericulture and silk yarn
36. Life saving drugs as notified by the Government
37. Livestock other than race horses
38. Masala Powder or paste whether or not with oil or additives, sold without a brand name
39. Medicinal herbs and country drugs including roots in fresh or dried form as notified by Government.
40. Natural flowers and plants, all green leaves, green tea leaves and betel leaves other than those specified elsewhere in the Schedule.
41. Panjamirdham
42. Paper bags and paper envelopes whether printed or not
43. Pottery
44. Products of millets (rice, flour, brokens and bran of cholam, cumbu, ragi thinai, varagu, samai, Kudiraivali and milo)
45.(i) Products of palm industry other than those listed in the First Schedule and of articles such as baskets, mats, brushes, fans manufactured out of palm leaves, coconut leaves and Date leaves and Thatti, Koodai, Muram and other products made of bamboo or cane, palmyrah fibres and stalks, dry leaves (manthara leaves), Coconut thatches, korai grass and korai mats, coir, coir dust, coir fibre, coir rope and coir husk (excluding coir products), deccan hemp fibre (excluding deccan hemp products), broom stick and thonnai.
(ii) Tapioca kappi and tapioca thippi, groundnut shall, coconut shall and its chips.
(iii) Cotton rope, pulichakeerai rope and braided cord
(iv) Cotton seed husk, coconut husk and paddy husk
(v) Palm jaggery and palmyrah sugar candy
(vi) Sugar candy and bura sugar
46. Rubber play balls and balloons
47. Saree falls
48. Sea shall and articles made thereof
49. Shikakai powder
50.(i) State, state pencils, chalk piece and wood covered lead pencils
(ii) Educational charts and maps including tourist guide maps
(iii) Reading books including text books
(iv) Writing pencils, colour pencils, erasers, sharpeners
(v) Pens, ballpoint pens, refills, ebonite pens, ebonite ball pens, writing ink including ink tablets
(vi) Stainless steel nibs
(vii) Black boards, dusters, geometric boxes, dissection boxes, other instruments for drawing or dissection.
51.(i) Energy saving choolas
(ii) Solar cookers
(iii) Municipal waste conversion devices for nroducing energy.
52. Steam
53. Vibuthi and namakatty
54. Water including plain water sold in bulk in large barrels or drum or tanks pulled by animals or tractors or lorries other than water sold in bottles, sachets, jugs or jerry cans and distilled water or mineral water sold in any form of container."
5. Amendment of Fifth Schedule.- In the principal Act, for the Fifth Schedule, the following Schedule shall be substituted, namely:-
"THE FIFTH SCHEDULE
[See section 3(2-A)]
| Serial Number. | Description of goods. | Point of levy and rate of tax per cent. | |
| (1) | (2) | (3) | |
| At the point of First the State | At the point of every sale in sale other than First sale in the State | ||
| (a) | (b) | ||
| 1. | PPC grade cement the selling price (inclusive of tax) of which is not more than Rs. 135 per bag of 50 kg. | 16 | 1 |
| 2. | OPC grade cement the selling price (inclusive of tax) of which is not more than Rs. 145 per bag of 50 kg. | 16 | 1 |
| 3. | PPC grade cement the selling price (inclusive of tax) of which is more than Rs. 135 per bag of 50 kg. | 24 | 5 |
| 4. | OPC grade cement the selling price (inclusive of tax) of which is more than Rs. 145 per bag of 50 kg. | 24 | 5."; |
6. Amendment of Sixth Schedule.- In the principal Act, in the Sixth Schedule, in item 1, in the entry in column (2), for the expressions "item 1 of Part-K of the First Schedule" and "item 1 of Part-JJ of the First Schedule", the expressions "item 5 of Part-G of the First Schedule" and "item 1 of Part-G of the First Schedule" shall, respectively, be substituted;
7. Amendment of Eight Schedule.- In the principal Act, in the Eighth Schedule, after item 6 and entries relating thereto, the following item and entries shall be added, namely:-
"7. Electrical Panel Boards and parts thereof."
8. Amendment of Ninth Schedule.- In the principal Act, in the Ninth Schedule, for Part-A and entries relating thereto, the following Part and entries shall be substituted, namely:-
"PART-A
(See section 3-D)
| Rate of tax. | |
| (i) Where the total turnover exceeds ten lakhs of rupees but does not exceed twenty-five lakhs of rupees. | Twelve thousand rupees per annum. |
| (ii) where the total turnover exceeds twenty-five lakhs of rupees but does not exceed thirty lakhs of rupees. | Twenty-four thousand rupees per annum. |
| (iii) where the total turnover exceeds thirty lakhs of rupees but does not exceed forty lakhs of rupees. | Thirty-six thousand rupees per annum. |
| (iv) where the total turnover exceeds forty lakhs of rupees but does not exceed fifty lakhs of rupees. | Forty-eight thousand rupees per annum. |
Explanation.-For the purposes of computing the total turnover, the purchase turnover liable to tax under section 7-A of the Act and the turnover on outdoor catering shall be added to the sales turnover."