Tamil Nadu General Sales Tax (Second Amendment) Act, 1996*
| [Tamil Nadu Act No. 37 of 1996] | [17th September, 1996] |
An Act Further to amend the Tamil Nadu General Sales Tax Act, 1959.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-seventh Year of the Republic of India as follows:-
* Received the assent of the Governor on the 16th September, 1996 and published in the Tamil Nadu Government Gazette, Extraordinary, No. 480, dated September 17, 1996.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Second Amendment) Act, 1996.
(2) It shall be deemed to have come into force on the 17th day of July, 1996.
2. Substitution First Schedule.- In the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu ??? of 1919) (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 ??? in the State. |
| (1) | (2) | (3) |
| Part-A. | ||
| Goods which are taxable at the rate of 2 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 | Poultry feed supplements and concentrates .. .. .. .. .. | Do |
| 3 | Wornout or beaten jewellery .. .. .. .. .. | Last purchase |
| Part-B. | ||
| Goods which are taxable at the rate of 4 per cent. | ||
| 1 | Aluminium scraps .. .. .. .. .. | First sale |
| 2 | Ajwain (Omam), anise-seeds (sombu), cassia (lavanga pattai or cinnamon), cloves, dried ginger (sukku), fennel (sathakuppai), fenugreek (methi), mace (jathipathri), nutmegs (jathika), poppy seeds (kasakasa), saffron .. .. .. .. .. | Do |
| 3 | (i) Baby milk food .. .. .. .. .. | Do |
| (ii) Baby feeding bottles and nipples made of any material | ||
| 4 | Basic chromium sulphate .. .. .. .. .. | Do |
| 5 | Beds, pillows and quilts made of cotton or silk cotton .. .. .. .. .. | Do |
| 6 | Beedi leaves .. .. .. .. .. | Do |
| 7 | Biscuits, toffees, confectionery and chocolates which are not branded .. .. .. .. .. | Do |
| 8 | Bread whether or not branded .. .. .. .. .. | Do |
| 9 | Bricks, including- .. .. .. .. .. | Do |
| (i) Refractory bricks, brick-bars, brick ballast | ??? | |
| (ii) Hollow block bricks | ??? | |
| (iii) Table moulded bricks and | ??? | |
| (iv) Country bricks and country tiles made of baked clay and stoneware. | ??? | |
| 10 | Butter and ghee which are not branded .. .. .. .. .. | Do |
| 11 | Cardamom .. .. .. .. .. | Do |
| 12 | Cattle feed compounds including feed supplements and concentrates .. .. .. .. | ??? |
| 13 | Chemical fertilisers, that is to say- .. .. .. .. .. | Do |
| (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 sulphate (xii) Di-ammonium phosphate (xiii) Di-Calcium phosphate (xiv) Ferrous sulphate (xv) Fused calcium magnesium phosphate (xvi) Kotka phosphate (xvii) Manganese sulphate (xviii) Micronutrient (xix) Mineral gypsum (xx) Mono ammonium phosphate (xxi) Nitro phosphate of any description (xxii) N.P.K. complex of various grades (xxiii) Potasium 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 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). | ||
| ??? | Cinematographic raw film .. .. .. .. .. | First sale |
| Clay .. .. .. .. .. | Last purchase. | |
| ??? | (i) Coir products other than those mentioned in item 59 of the Third Schedule .. .. | First sale. |
| ??? | (ii) Deccan hemp products other than deccan hemp fibre. | |
| ??? | Combs .. .. .. | Do. |
| ??? | Computers of analog and digital varieties, peripherals and accessories thereof .. .. | Do. |
| ??? | Computer software, licensed | |
| ??? | Cotton seed husk .. .. .. .. .. | Do. |
| ??? | Cycles, bi-cycles, tricycles (including delivery tri-cycles, children tri-cycles and carriages), do cycle-rickshaws, tandem cycles, cycle combinations, carriages for invalid persons, parts and accessories including tyres, tubes and flaps used therewith, cycle seat covers, cycle dynamo lights and cycle pumps | |
| ??? | Empty gunny bags .. | Do. |
| ??? | (i) Fungicides, herbicides including weedicides, insecticides, pesticides, rodanticides, germicides and combinations thereof | Do. |
| ??? | (ii) Insect repellant coils, mats, liquids and creams. | |
| ??? | G.I. Buckets .. | Do. |
| ??? | Gold and silver jewellery including articles thereof .. | Do. |
| ??? | Gold covering and imitation jewellery .. | Do. |
| ??? | Gum benzoine (sambrani) .. | Do. |
| ??? | Handmade embroidery products .. | Do. |
| ??? | Handmade paper including handmade paper board .. | Do. |
| ??? | Handmade soaps of all kinds (both bathing and washing soap) including soap flakes, powders, liquids and detergents but excluding shampoos and metal polishes in any form .. | Do. |
| ??? | Hand pumps used for the supply and distribution of water, parts and accessories thereof .. | Do. |
| ??? | H.D.P.E. and Polythene woven sacks .. | Do. |
| 33 | Hessian cloth .. | Do. |
| 34 | (i) Honey .. | Do. |
| (ii) Bees wax. | ||
| 35 | Hosiery goods (other than those made wholly or partly of wool) .. | Do. |
| 36 | (i) Human hair (ii) Wigs. .. | First ??? |
| 37 | Ice blocks .. | Do. |
| 38 | Junnadi goods .. | Do. |
| 39 | Jute twine .. | Do. |
| 40 | Kerosene | Do. |
| 41 | LDPE Plastic bags for Milk ??? .. | Do. |
| 42 | (i) Lemon grass oil .. | Do. |
| (ii) Laurel oil .. | Do. | |
| (iii) Ginger grass oil .. | Do. | |
| 43 | Lottery tickets .. | Do. |
| 44 | Musical instruments of all kinds .. | Do. |
| 45 | Newsprint .. | Do. |
| 46 | Oil cakes .. | Do. |
| 47 | Parched gram or fried gram .. | Do. |
| 48 | Peas and peas dhall .. | Do. |
| 49 | Perambulators including push chairs for babies, parts and accessories including tyres, tubes and flaps used therewith. | Do. |
| 50 | Photographic films, plates, paper, prints, instant print films and chemicals used in the photographic development and printing process. | Do. |
| 51 | Plastic raw materials .. | Do. |
| 52 | Power tiller .. | Do. |
| 53 | Printing and writing paper and computer stationery of all kinds .. | Do. |
| 54 | Products of basket making and mat weaving industries (other than those specified in the Third Schedule) | Do. |
| 55 | Pulses and Grams including horse grams, avarai (beans), Mochai and Karamani (other than those specified under item 80(a) of the Third Schedule) including brokens, husk and dust thereof | Do. |
| 56 | Pumpsets of 3 h.p. and 5, h.p. .. | Do. |
| 57 | Quininer and its products .. | Do. |
| 58 | Raw silk which is imported .. | Do. |
| 59 | Ready-to-wear apparel (known commercially as ready made garmonts) including under garments and body supporting garments but excluding hosiery goods. .. | Do. |
| 60 | Rubber-play balloons .. | Do. |
| 61 | Sago and starch of any kind .. | Do. |
| 62 | Salt for industrial use .. | Last ??? |
| 63 | Sand .. | First ??? |
| 64 | Screw pine fibre .. | Do. |
| 65 | Sea-shell articles .. | Do. |
| Senna leaves, senna poos and cassia leaves .. | First sale | |
| Sewing threads of all kinds ??? natural or artificial (other than those falling under sub-item (a) of item 3 of the Second schedule) but excluding surgical sewing threads .. | Do. | |
| Sodium bi-chromate .. | Do. | |
| Sports goods including goods for indoor or outdoor, games, swings, medals, cups, trophies, shields and badges. | Do. | |
| Stitched articles made of doth (other than articles of ready to wear apparels, hosiery goods and stitched handloom and mill made handkerchief). | Do. | |
| (i) Sugar candy | Do. | |
| ??? | (ii) Bura sugar | |
| Tamarind seeds and tamarind fibres | Do. | |
| Tanning materials, that is to say | Do. | |
| (i) Arjuna bark (ii) Avaram bark (iii) Babul Bark and ??? (iv) Cashew extract (v) Cashew testa (vi) Cashtan extract (vii) Cashew extract (ix) Dhawa leaves (x) Ghathor nuts (xi) Karada bark (xii) Konnam bark (xiii) Lycowat bark (xiv) Mangroves or Goran (xix) Mortan-62??? | Last purchase. | |
| ??? | Tapioca flour, Tapioca Kappi and Tapioca thippi | First sale |
| ??? | Television sets, accessories thereof and TV antenna | Do. |
| ??? | Textile machinery, parts and accessories thereof | |
| ??? | Thanjavur art plates | |
| ??? | Thonnai | Do. |
| ??? | (i) Tractors of all kinds (excluding crawler tractors), tyres (including pneumatic radial Tyres), tubes and flaps ordinary used for tractors (whether or not such tyres, tubes, and flaps are also used for other vehicles) and articles (excluding batteries) adapted for use generally as parts and accessories of tractors and tools and implements used therewith. | |
| ??? | (ii) Trailors of tractors of all kinds, tyres (including pneumatio tyres, radial tyres), tubes, and flaps ordinary used for trailors and tractors (whether or not such tyres, tubes and flaps are also used for other vehicles) parts and accessories of trailors. | Do. |
| ??? | Vegetable oils of all kinds (including refined vegetable oils) | Do. |
| Vegetable products including vanspathi and margarine | Do. | |
| 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. | ||
| 82 | Vermicelli | Do. |
| 83 | Wheat products that is to say, atta, maida, sooji, rava, flour and bran of wheat | Do. |
| (i) Wool in raw form goat's hair and simitar fibrous growth on bodies of animals including its waste. | Do. | |
| ??? | (ii) Wollen yarn and its waste. | |
| PART C. | ||
| Goods which are taxable at the rate of 8 Per cent. | ||
| 1 | Aluminium, pure or alloy in the form of: | First Sale |
| (i) Ingots (ii) Bars (iii) Blocks (iv) Slabs (v) Ballets (vi) Shots (vi) Plates (viii) Plates (ix) Sheets (x) circles (xi) wires (xii) strips (xiii) rods (xiv) wire rods and (xv) 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. | ||
| 2 | Aluminium wares other than domestic utensils | Do. |
| 3 | Arecanut including betel nut and seeval | Do. |
| 4 | Bamboo | Do. |
| 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. | ||
| 5 | Bottle caps of all types | Do. |
| 6 | Brass and Copper Wares | Do. |
| 7 | Card board boxes, corrugated boxes and cartons | Do. |
| (i) Cashewnut with shed First | First punches by ??? liable to ??? | |
| (ii) Cashewnut kernels, that is to say, r.w. ??? roasted and salted kernals including their brokens | First sale | |
| ??? slabs and all kinds of tiles other than those specified elsewhere in the Schedule. | ||
| 10 | ??? | |
| (i) Coffee that is to say, any one of the forms of coffee such as | Do. | |
| 11 | Coffee beans coffee seeds whether or not cured or roasted or ??? coffee powdey, excluding coffee drink. | Do. |
| (ii) Instant coffee in granule or powder form | ||
| (iii) French coffee (on the turnover relating to components thereof namely coffee and ??? which have not already suffered tax) | ||
| 12 | (i) Cheese | Do. |
| (ii) Milk foods including milk powder but excluding baby food ??? milk (except direct reconstitution without additives other than water) and including flavoured milk and condensed milk; and | ||
| (iii) Foods including preparations of vegetables, fruits, milk, cereals, flow (other than ???) starch, birds-eggs, ??? animal Wood, fish, crustaceans and ???. | ||
| sub-items ??? sold without a brand name | ||
| 13 | Cotton waste of all kinds whether obtained from ??? otherwise | Do. |
| 14 | Cotton yarn waste | Do. |
| 15 | Dry cells, Dry cell batteries, button cells, ??? | Do. |
| 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 | |
| ??? | Electrical fans of all types, electrical lighting bulbs (including gas filled bulbs/vaccum bulbs not Receding 100 watts), flourescent lighting tubes and their fitting including chokes and starters. | Do. |
| ??? | Electronic instruments including cash registers, tabulating, calculting machine, accessories thereof and ribbons used therewith | Do. |
| ??? | Electronic voltare stabilisers, uniterrupted power supply and controlling systems and ??? controlled power equipments | Do. |
| ??? | Food and drinks (other than those falling elsewhere under the Schedule), sold by- | Do. |
| ??? | ??? Star hotels recognize as such by the Tourism department of the State Government or the ??? comment of India: and | |
| ??? | ??? Restaurants attached to such star hotels | |
| ??? | Footwear with of without brand name | Do. |
| ??? | Fuel gas including liquified petroleum gas | Do. |
| ??? | Explanation I: For the purpose of this item and items 40 Part-B, 3 in Part-D, 9, 16 and 17 ??? Part-E, 1 and 2 in Part-F, 1, 2 and 3 in Part-H, a sale by one oil company to another oil company shall not be deemed to be 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) The Madras Refineries Ltd. (b) The Indian Oil Corporation Ltd. (c) The Bharat Petroleum Corporation Ltd. (d) the Hindustan Petroleum Corporation Ltd. (c) Indo-Burma Petroleum Company Ltd. and includes any other oil company notified in this behalf by the Government in, the Tamil Nadu Government Gazette. | |
| ??? | Inks of all kinds including Lithographic printing and duplicating inks but excluding writing ink | Do. |
| ??? | lari of all kinds including metallic yarn, metallic jari yarn, metallic plastic yarn, polyster film yarn and radiant yarn. | Do. |
| ??? | Jute bags which are laminated | Do. |
| ??? | Machine made matches | Do. |
| ??? | Man made staple fibres, fibre yarn filament yarn, and waste of any of them | Do. |
| ??? | (A) Medicines conforming to the following description:- | Do. |
| Any ??? 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, cosmetic, toilet articles, soaps and shampoos), but including | ||
| (i) Alterative medicine | ||
| (ii) Other medicines and drugs including ayurvedic, homeopathic, siddha and unani preparations | ||
| (iii) Country drugs | ||
| (iv) ??? mixtures or compounds the components of which have not already ??? | ||
| (B)(i) Surgical dressing which expression shall include ??? plasters, 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 article impregnated or coated with pharmaceutical substances put up in forms or packings for surgical purposes which have been sterilized and conform to the accepted standards of the medical profession. | ||
| (ii) Pharmaceutical and surgical products of plastic and rubber including gloves, aprons and caps | ||
| (C) Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientific apparatus, other electromedical apparatus and sight testing instruments including opthalmoscope, otoscope Laryngoscope, Retinoscope, Binocular loupe, parts and accessories thereof (other than those specified elsewhere in this Schedule) | ||
| (D) X-ray apparatus, films, plates and other equipments required for use therewith parts and accessories thereof | ||
| (E)(i) Heart ??? (pulse generator) | ||
| (ii) Intra-ocular lenses | ||
| (F)(i) Intravenous sets, scolp vein sets, blood administration sets, blood donor sets and solution administration sets | ||
| (ii) Dextrose, that is to say, dextrose monohy rate and anhydrous dextrose | ||
| (iii) Measured volume set | ||
| (iv) Diagnostic reagents | ||
| 29 | Palm fatty Acid | |
| 30 | Paper, all sorts (including paste board, mill board, straw board and card board) that is to say- | |
| (i) Cigarette tissue | ||
| (ii) ??? filter toilet or ??? (other than cigarette tissue), teleprinter, type writing, ??? Bark, bond, ??? 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 grey board corrugated board duplex and triplex boards | ||
| (iv) Paper and board:- Laminated, coated, or interline with other materials | ||
| (v) Will paper and similar wall covering, 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 ??? and photographic paper. | ||
| Provided that if any paper has suffered tax under any one of the sub-items mentioned above, it shall not be ??? subject to tax under same or any other sub-items aforesaid | ||
| 31 | Paper envelopes | Do. |
| 32 | Photographic and other ??? light apparatus and ??? parts and accessories thereof | Do. |
| 33 | Plastic product including melamine were and break resistant plastics other than those specified elsewhere in this Schedule | Do. |
| 34 | Power dirven pumps for liquids and liquid elevators whether or not fitted with measuring device, excluding pumpsets of 3 h.p. or 5 h.p. including (a) Motor pumps (b) Centrifugal pumps (horizontal or vertical pumps) (c) Deep tube well turbme pumps (d) ??? pumps (c) Axial flow and mixed flow vertical pumps (f) Jet and monoblock pump sets (g) Parts and accessories which are actually adapted for use with pumps in sub-items (a) to above and (h) Valves. | Do. |
| ??? | Pre-recorded audio cassettes | First sale. |
| ??? | Pressure cookers, pressure stoves, gas stoves, gas ovens and parts and accessories of all such goods other than those specified elsewhere in this Schedule | Do. |
| ??? | Rough synthetic gem boules | Do. |
| ??? | Rubberised coir products | Do. |
| ??? | (i) Rubber latex (natural) of all qualities and grades including earth scrap, tree lace, amouiated ??? preserved latex concentrate, centrifuged latex. | Last purchase. |
| ??? | (ii) Raw rubber of all varieties and grades including dry ribbed sheet of all RMA grades, ??? rubber, dry black rubber, skimmed rubber, if they had not suffered tax under item (i) above | |
| ??? | (iii) Reclaimed rubber, all grades and qualities. | |
| ??? | Scented nut, roasted or scented seeval | First sale. |
| ??? | Sewing machines and embroidery machines of all kinds, parts and accessories thereof and needles used therewith | Do. |
| ??? | Spectacles (other than those specified in the Third Schedule), sunglasses, goggles and attachments, parts and accessories thereof | Do. |
| ??? | (i) Stainless steel articles made wholly or principally of stainless steel other than those specified elsewhere in this Schedule | Do. |
| ??? | (ii) Stainless steel household utensils, including copper or other metal bottomed utensils and non-stick lined utensils | |
| (iii) Heat resistant cook-ware, that is kitchenware coated with heat resistant coatings and used for cooking as well as serving | ||
| (iv) All other stainless steel goods used for domestic purposes Sugarcane excluding sugarcane setts | Last purchase. | |
| (i) 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. | First sale. | |
| (ii) Instant tea (other than instant tea drink) | ||
| (iii) Tea waste other than denatured | ||
| (A) 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 wheeler chassis belonging to others (on the turnovers relating to bodies), parts and accessories thereof including bulbs, fare metres but excluding batteries, tyres, tubes and flaps | Do. | |
| (B) Motor cycles, motor cycle combinations, motor scooters, motor scooter combinations, motorettes, mopeds, parts and accessories thereof including bulbs but excluding batteries; tyres, tubes and flaps. | ||
| (C) Motorised bicycles, tri-cycles, cycle rickshaws, tandem cycles, cycle-combinations, carriages for invalid persons and perambulators and motor engines used for being fitted thereto, parts and accessories of motor engines and combinations, including tyres, tubes and flaps. | ||
| (D)(i) Dumpers, loaders, scrapers, crawler tractors. | ||
| (ii) Paver finishers, excavators, dragnets, dredgers, bull-dozers, wheel dozers, road rollers and other similar varieties of machinery of which a mechanically propelled vehicle forms an integral part (other than those specified elsewhere in the Schedule), tyres (including pneumatic tyres, radial tyres), tubes and flaps ordinarily used for the above (whether or not such tyres, tubes and flaps are also used for other vehicles) and articles (excluding batteries) adapted for use generally as parts and accessories of the above. | ||
| (E) Crane lorries including floating cranes, break down lorries, road sweeper lorries, spraying lorries, concrete mixer lorries, mobile workshops, mobile radiological units, ambulances, firefighting units including firs floats, drilling rigs mounted on motor vehicles and floating vessels, platform trucks, fork aft trucks, and other similar varieties of machinery of which a mechanically propelled vehicle forms an integral part which is subsidiary to their main function, tyres (including pneumatic tyres, radial tyres), tubes and flaps ordinarily used for the above (whether or not such tyres, tubes and flaps are also used for other vehicles) and articles (excluding batteries) adapted for use generally as parts and accessories of the above. | ||
| 47 | Timber including sized timber but excluding firewood. | First sale. |
| 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. | ||
| 48 | Tin containers. | Do. |
| 49 | Transistor and pocket radios, two-in-ones, cassette recorders and players and cassettes and accessories for use therewith. | Do. |
| 50 | 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 | Do. |
| 51 | Waste paper | Do. |
| 52 | (i) Xerox copies | Do. |
| (ii) Laser copies/printouts | ||
| (iii) Computer printouts | ||
| Provided that if the paper used for taking such copies or printouts has suffered tax under item 53 in Part-B, the copies or printouts shall not again be subject 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. | ||
| 53 | Zinc | Do. |
| PART-D | ||
| Goods which are taxable at the rate of 11 per cent. | ||
| 1 | Adhesives of all kinds including gum, glue, resins and solutions .. | First sale. |
| 2 | Aerated waters, tinned, canned, bottled or packed soft drinks, whether or not flavoured or sweetened and whether or not containing vegetable or fruit juices or fruit pulp, sold under brand name whether such brands are registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not. | Do. |
| 3 | Asphalt (bitumen) .. | Do. |
| 4 | Barbed wire, wire mesh, chicken-mesh, expanded metal and chain link made of any metal or material. | Do. |
| 5 | Biscuits, toffees, confectionery and chocolates which are sold under a brand name .. | Do. |
| 6 | Bolts, nuts and rivets, threaded or tapped and screws of base metal or alloys thereof, including bolt end, screw studs, screw studding, self-tapped screw, screw books screw rings and screw eye and hooks and (i) Clamps of all kinds, (ii) Cotter pins of all kinds, (iii) Valves of all kinds including pressure relief valves and control valves (iv) Washers of all kinds (v) Perforated sheet of any metal or material. | Do. |
| ??? | Brake fluid .. | First sale. |
| ??? | Butter and Ghee sold under a brand ??? .. | Do. |
| ??? | Camphors .. | Do. |
| ??? | Carbide tips and tools .. | Do. |
| ??? | Carbon black, acetylene black .. | Do. |
| ??? | Caustic soda .. | Do. |
| ??? | Chemicals, the following: | |
| ??? | (i) Soda ash, (ii) Bleaching powder, (iii) Sodium bi-carbonate, (iv) Sodium hydrosulphite, (v) Sulphate of alumina, (vi) Sodium nitrate, (vii) Sodium acetate, (viii) Sodium sulphate, (ix) Acid slurry, (x) Imodium phosphate, (xi) Sodium tri-poly phosphate, (xii) Sodium silicate (xiii) Sodium metasilicate (xiv) Carboxy methyl cellulose, (xv) Sodium sulphate, (xvi) Acetic acid, (xvii) Sodium bi sulphate, (xviii) Oxalic acid, (xix) Sodium thio-sulphite, (xx) Sodium sulphite, (xxi) Sodium alginate, (xxii) Benzene, (xxiii) Citric acid (xxiv) Diethylene glycol, (xxv) Sodium nitrite, (xxvi) Hydrogen peroxide, (xxvii) Acetaldehyde, (xxviii) Pentaerythritol, (xxix Sodium alpha olefin sulphonate, (xxx) Sodium formate. | |
| ??? | 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. | Do. |
| ??? | 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, watch chains, watch straps. | Do. |
| 16 | (i) Crockery (other than those specified elsewhere in this Schedule) .. | Do. |
| (ii) Cutlery (other than those specified elsewhere in this Schedule) including table cutlery, forks. | Do. | |
| 17 | Cuddappah stone slabs and Shahabad stone slabs .. | Do. |
| 18 | Electronic duplicating machines, reprographic 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, accessories thereof, ribbons, plates used therewith. | Do. |
| 19 | Electronic systems, apparatus, appliances and other electronic goods (other than those specified elsewhere in the Schedule) but including electronic indexing, card punching, franking, addressing machines, one record units and other electronic goods and accessories of all such goods. | Do. |
| 20 | Electronic teleprinters and fax machines of all kinds, accessories thereof and ribbons used therewith. | Do. |
| 21 | Electronic typewriters, accessories thereof and Electronic typewriter ribbons whether or not in spools. | Do. |
| 22 | Empire cloth and empire sleeves .. | Do. |
| 23 | ???, absolute alcohol, methyl alcohol, rectified spirit, neutral spirit and denatured spirit. | Do. |
| 24 | Fire works including coloured matches. .. | Do. |
| 25 | Furnaces and boilers of all types including fluidized bed boilers ??? boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel. | Do. |
| 26 | Gramaphones of all kinds including record players, radio gramaphones, part sand accessories thereof and gramaphone records, matrices for records, gramaphone needles, styli, record changers. | First sale. |
| 27 | (i) Granite blocks (rough or raw) .. | Do. |
| (ii) Polished granite slabs including tomb stones, monument slab and head stone. | ||
| 28 | Helmets .. | Do. |
| 29 | Hosiery goods made wholly or partly of wool .. | Do. |
| 30 | Leather goods other than footwear made wholly or principally of leather (whether or not other materials such as thread, lining, rivets are used.) | Do. |
| 31 | Light roofing sheets (obtained by immershing paper mat in bitumen) .. | Do. |
| 32 | Locks of all kinds and varieties .. | Do. |
| 33 | 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) Goal including coke and charcoal or (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) to (viii) above. | Do. |
| 34 | Mercury .. | Do. |
| 35 | (i) Motor cats, motor taxi-cabs, 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. | Do. |
| (ii) Parts and accessories of motor vehicles and trailers including bulbs faremeters but excluding batteries. | ||
| 36 | Nitric hydrochloric and sulphuric acids .. | Do. |
| 37 | Oil engines, parts and accessories thereof .. | Do. |
| 38 | Pan masala by whatever name called containing betel nuts that is to say nut of areca catachu broken and perfumed and lime of menthol or sandal oils or cardamom or tobacco or any one or more of these ingredients. | Do. |
| 39 | (i) Paraffin wax-food grade standard .. | Do. |
| (ii) Paraffin wax of all grade standards other than food grade standard including standard wax and match wax. | ||
| (iii) Slack wax. | ||
| 40 | Parts of electronic goods mentioned under items 18 and 75 in Part-B and items 18, 19 and 49 in Part C. | Do. |
| 41 | Playing cards .. | Do. |
| 42 | Power factor and shunt capacitors of all kinds .. | Do. |
| 43 | Pre-recorded video cassettes and compact discs .. | Do. |
| 44 | Pressure lamps and parts and accessories thereof .. | Do. |
| 45 | 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. | Do. |
| 46 | Rail coaches, wagons, containers for the transport of fluids, other rail coaches specially designed for specific purposes and rail locomotives, parts and accessories thereof. | Do. |
| 47 | ??? | Do. |
| ??? | Rubber latex compound and rubber products (excluding pharmaceutical and surgical products) namely:- | First sale. |
| (i) ??? unvulcanised, in primary forms or in plates, sheds or Strips. | ||
| (ii) Other forms (like rods, tabes and profile shapes) and articles (for example discs and rings of rubber) | ||
| (iii) Rubber thread and cord | ||
| (iv) Plates, blocks, sheets, strips, rods and profile shapes of rubber | ||
| (v) Tubes, pipes and hoses of rubber, with or without their fittings for example joints, elbows, flanges) | ||
| (vi) Conveyor, transmission or elevator belts or belting of rubber whether combined with any textile material or otherwise. | ||
| (vii) ??? tyre treads (Tread rubber) | ||
| (viii) Articles of apparel and clothing accessories (including gloves) for all purposes of rubber. | ||
| (ix) Other articles of rubber; and | ||
| (x) gardened rubber (for example ebonite) in all forms, including waste and scrap and articles of hard rubber. | ||
| 49 | Rubber of synthetic origin including butadiene acrylonitrile rubber, styrene butadiene rubber and butyl rubber, synthetic rubber latex including prevulcanised synthetic rubber latex. | Do. |
| 50 | (i) 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 | Do. |
| (ii) Barges and canons and similar vessels not coming under sub-item (i) above. | ||
| 51 | Small transformers used in electronic equipments, including:- | Do. |
| (i) Transformers (Power and Control) (step down from 230V to less than 100V of power rating not exceeding 250VA), (ii) Buck boost transformers (230V/less than 100V), (iii) Inverter transformers, (iv) isolation transformers, (v) Rectifier transformers, (vi) Ferro resonant transformers, (vii) Line driver transformers (less than 50 VA), (viii) Fly back transformers/line output transformers/Extra high tension transformers, (ix) Main filter transformers, (x) fine driver transformers (xi) Toroidal core transformers and R-Core transformer (xii) witch mode power supply transformers. | ||
| (sub-items (viii) to (xii) above are ferrite transformers). | ||
| Explanation.-All the Above transformers shall be downed to fall under this item only if each of them has not even one of the windings rated above 500V AC. | ||
| 52 | Sound recording and reproducing equipments (excluding item 49 in Part-C) including dictaphones, car cassette players, ??? tape players, compact disc players (including a combination of any of them) with or without it wireless recaption instruments and compact disc, magnetic tapes, micro tapes and micro fische for use therewith, parts and accessories thereof and head cleaner in any form. | Do. |
| 53 | Sound transmitting equipments of every description including telephones, inter-com devices, moden and loud speakers including stereo or hi-fi amplifiers, speakers and speaker systems which are used with stereo or hi-fi musical systems, micro phones and stands therefor, headphones, earphones and combined microphones/speaker sets, parts and accessories thereof and telephone cables and fibre optic cables. | Do. |
| 54 | Squashes and esseucus | |
| 55 | (i) Steel almirahs and furniture of all kinds including house hold furniture other ??? those specified elsewhere in this Schedule made from all kinds of metals, fibre glass, wood, ??? plastics or made primarily from any kind of plastics; upholster 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. | First sale. |
| (ii) Office equipments of every description, including filing cabinets, card index cabinets, paper trays, paper rests, pen tray, office stamp stands and simitar office or desk equipments whether sold in assembled or unassembled form a no ready to assemble, parts there of (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. | ||
| 56 | Suit cases, brief cases, attached cases, despatch cases, vanity bags, vanity cases and vanity boxes (other than those specified elsewhere in the Schedule). | Do. |
| Explanation.-Vanity bag, vanity case and vanity box mean a bag, a case or a box holding a mirror and cosmetics or toiletries. | ||
| 57 | Sulphur | Do. |
| 58 | Television cameras, projectors, closed circuit television sets and cameras, car television, video televisions, video cameras, teleprompters, parts and accessories thereof, dish antenna and boosters. | Do. |
| 59 | (i) Tyres including pneumatic tyres, tubes and Raps, 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). | Do. |
| (ii) Tyres, tubes and flaps of animals drawn vehicles. | ||
| 60 | Umbrellas of all kinds including beach and garden umbrellas and folding umbrellas, parts thereof. | Do. |
| 61 | Video cassette players and recorders with or without combination of electronic analog-digital clocks, blank magnetic video tapes, video cassetts for use therewith and video computers (electronic games) parts and accessories thereof. | Do. |
| 62 | Water miters, gas meters, industrial thermometers, parts and accessories thereof | Do. |
| 63 | (i) Weighing machines of all kinds including platform scales, weigh bridges, counter scales, spring balanes weighing scales and balances, parts and accessories of such machines and weights used therewith | Do. |
| (ii) Dipping measures, metric pouring measures, conical measures, cylindrical measures | ||
| (iii) Metre scales, measuring tapes steel yards and survey chains. | ||
| 64 | Welding electrodes, graphite electrodes, welding rods of all kinds, including brazen rods and soledring wires. | Do. |
| 65 | 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), parts and accessories of such grinders. | Do. |
| 66 | Wireless reception and transmission equipments, instruments and apparatus including, car radios, walkie-talkie, transmission and reception apparatus for radio-telephony radio-telegraphy, radio-broadcasting radar apparatus, radio navigational apparatus and ratio remote control apparatus, parts and accessories thereof, such as electrical valves transistors, amplifiers, loud speakers and receivers. | Do. |
| 67 | All other goods not specified elsewhere in any of the Schedules. | Do. |
| PART-E. | ||
| Goods which are 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 this Schedule (whether or not other materials such as iron, sand are used) including flat, corrugated sheets and tubes. | First sale. |
| 2 | ??? | Do. |
| 3 | Ceramic sanitarywares and sanitary fittings of every description including sinks, wash basins, wash basin pedestals, baths, showers, bidets, water closet pans, flushing sisters, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof. | First sale. |
| ??? | (i) Cheese | Do. |
| (ii) Milk foods including milk powder but excluding baby food, recombined milk (except sweet reconstitution without additives other than water) and including flavoured milk and condensed milk. | ||
| (iii) Foods including preparations of vegetables, fruits, milk, cereals, flour (other than bread) such, birds-eggs, meat offals, animal blood, fish crustaceans and molluscs. | ||
| Sub-items (i) to (iii) sold under brand name, whether such brands are registered under Trade and Merchantise Marks Act, 1958 (Central Act 43 of 1958) or not. | ||
| ??? | ??? appliances (domestic and commercial) namely:- | Do. |
| (i) Coffee roasting appliances (ii) Cooking ranges (iii) Cream whippers, curd makers and egg testers (iv) Floor polishers (v) Frying pans, sauce pans, kettles and toasters (vi) Geysers, water heaters, boilers and immersion heaters (vii) Grinders (other than wet grain grinders specified elsewhere in this schedule) mixers and blenders (viii) Hair driers, hair curlers, permanent waving apparatus and curling tong beaters (ix) Hot plates, grillers, boiling plates, plate warmers, food warming trays, food warming trollies and hot food cabinets (x) Ice-cream churners (xi) Irons (xii) Juice extractors (xiii) Massage apparatus (xiv) Mosquito destroyers and insect killer devices, including heating devices used with insect repellant mats (xv) Ovens and microwave ovens (xvi) Room heaters (xvii) Shavers, sharpners (xviii) Steamers coffee-makers (including percolaters), cookers, egg boilers (xix) Vaccum cleaners (xx) Vending machines fan) Washing machines, drying machines (whether or not sold as a composite unit) (xxii) Parts and accessories to all goods mentioned in sub-items (i) to (xxi), above. | ||
| 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 establishments, laundry shops, hair dressing saloons and in similar establishments. | ||
| ??? | Electrical goods of all kinds (other than those specified elsewhere in this Schedule) used in the generation, transmission, distribution or in connection with the consumption of electricity including all kinds of wires and cables, holders, plugs, switches, casings, cappings, reapers, bends, junction boxes coupling boxes, meter boxes, switch boxes, fues, switch boxes, distribution boxes, power meters, meter boards, switch boards, woodenplugs (gattis), lighting arrestors, electrical earthen ware and porcelain ware, parts and accessories of all such goods. | Do. |
| ??? | Electrical instruments, apparatus, appliances of all kinds, (other than those specified elsewhere in this Schedule) including exhaust fans, air circulators, vaumm and gas filled bulbs, sodium and meroury vapour discharge lamps, chandeliers and their shades, protectors, stands, fixtures, fittings, brackets, torches, emergency lamps, and emergency lighting systems notwithstanding their containing any electronic control circuiting rectifiers, sound or visual signalling apparatus such as bells, sirens, indicator panels, burglar or fire alarms, parts and accessories of all such goods. | Do. |
| ??? | ??? rubber products, plastic foam products, fibre foam products or other synthetic foam products of every description including: | Do. |
| (i) Sheets (ii) Cushions (iii) Pillows and (iv) Matresses | ||
| (ii) Gases (other than those specified elsewhere in this Schedule) in all its forms | Do. | |
| (iii) ??? and processed gases in all its forms | ||
| ??? | (A) ??? sets, transformers and non-electronic voltage stabiliesers | Do. |
| (B) All electrical transformers (other than the small transformers mentioned under item 49 in Part-D) including. | ||
| (i) Transmission power transformers (33 KV to 232 KV) (ii) Distribution transformers (33 KV to 3.3. KV) (iii) Traction power transformers (110 KV) (iv) Boosters transformers (25 KV or thereabouts) (v) Furnace transformers (vi) Resin potted transformers (11 KV or thereabouts) (vii) Welding transformers (viii) Step up transformers (230V/up, 5 to 50KV and 415/5 to 50 KV) (ix) Auto transformers (variac) (x) Instrument transformers like current transformed and potential transformers. | ||
| (C) Parts and accessories of sub-items (A) and (B) above | ||
| 11 | Glass and glassware of all sorts (other than those specified elsewhere in this Schedule) including | First sale. |
| (i) Flat glass, including sheet glass, wired glass are rolled whether in the form of plate glass, figured glass or in any other form, coloured glass, coolex glass, toughened glass, laminated safety glass, tinted glass | ||
| (ii) Laboratory glasswares, hygienic or pharmaceutical glass wares (whether or not graduated or calibrated and glass micro slides) | ||
| (iii) Glass sheets, glass globes and chimneys for lamps and lanterns | ||
| (iv) Glass jars, glass bottles, glass marbles and glass heads. | ||
| (v) Tablewares made of glass | ||
| 12 | (i) Glass mirrors | Do. |
| (ii) Coloured glass mirrors | ||
| (iii) ??? glass mirrors | ||
| (iv) Framed mirrors (on the turnover relating to components thereof which have not already suffered tax) | ||
| 13 | Glazed earthenwares of all kinds including china-wares, porcelain wares, stone-wares other than those mentioned in this Scheduled and terracotta | Do. |
| 14 | Ice creams of all kinds, including ice candy, ice-cake, ice-jelly, fruiti, kulfi and frozen confectionery, frozen dessert sold under a brand name, whether such brands are registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not | Do. |
| 15 | Ivory articles and articles inlaid with ivory | Do. |
| 16 | Lubricating oils, quenching oils and greases | Do. |
| 17 | Mineral oils of all kinds (other than those mentioned in item 16 of Part-E of this Schedule and under item 3-A of the Second Schedule) including furnace oil and Naptha | Do. |
| 18 | (i) Paints and enamels not otherwise specified in this Schedule, including powder points, stiff paste paints and liquid paints | Do. |
| (ii) Colours | ||
| (iii) Pigments, including water pigments and leather finishes | ||
| (iv) Dry distempers including cement based water-paints, oil-bound distempers, plastic emulsion paints | ||
| (v) Polish including metal polishes in any form (but not boot polishes) | ||
| (vi) Varnishes, french polish, bituminous and coal-tar blacks | ||
| (vii) Cellulose lacquers, nitro-cellulose lacquers, clear and pigmented and nitro-cellulose ??? in liquid, semi-solid or pasty forms. | ||
| (viii) Turpentine oil, bale oil, white oil | ||
| (ix) Dilutenrs and thinners including natural and synthetic drying and semi-drying oils such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, parilla oil, whale oil and tung oil | ||
| (x) Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings, non-refractory surfacing preparations for facades, indoor walls, false ceiling or rte like | ||
| (xi) primers of all kinds | ||
| (xii) all other materials used in painting and varnishing such as flint papers, emery clothes, brushes, paint removers and stainers of all kinds | ||
| ??? | (i) Plywood, hard board, particle board, we 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 | Do. |
| (ii) All other non-soft boards or insulating material made of any other material other than wood | ||
| ??? | Precious stones namely, diamonds, emeralds, rubies, pearls-natural or cultured, cat's eye, sapphires, carbuncle or gamete, 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. | Do. |
| ??? | Shaving sets (with or without contents), razors, safety razors, razor blades, shaving brushes and shaving creams | Do. |
| ??? | Soaps, machine made, that is to say- | Do. |
| (i) Toilet soaps of all kinds including medicated soaps, liquid soaps and moisturised soap, but excluding hand-made soaps and shampoos | ||
| (ii) Washing soaps of all kinds including floor washing soaps, soap flakes, soap powders, soap liquids and detergents in all forms, excluding hand-made items of these goods. | ||
| ??? | Tooth pastes, tooth powders and mouth washes and other, dintifrices 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 licence issued under that Act, tooth brushes, tongue cleaners. | Do. |
| ??? | Ultamarine blue, washing blue, robin blue, laundry brightener of all kinds in all its forms | Do. |
| ??? | (i) Vaccum flasks of all kinds, parts and accessories thereof including refills .. | Do. |
| (ii) All domestic and commercial receptacles designed to keep food or beverages or other articles hot or cold including ice buckets or boxes, parts and accessories thereof. | ||
| PART-F | ||
| Goods which are taxable at the rate of 18 per cent. | ||
| 1 | High speed diesel oil .. | First sale. |
| 2 | Light diesel oil .. | Do. |
| PART-G. | ||
| Goods which are taxable at the rate of 20 per cent. | ||
| 1 | Air-conditioners plants, air-conditioners and other air-conditioning appliances, an ??? room collers including all cooling appliances, apparatus and instruments, parts ??? | First sale. |
| ??? | ??? | ??? |
| (iii) Cold storage equipments, parts and accessories thereof including refrigeration materials like polysterene and polyurethane foam materials used in refrigerators and cold storage equipments. | ||
| 2 | Airpurifiers, cupboard freshners and deodourizers, whether odourless or with odour .. | First sale. |
| 3 | (i) Arms of all kinds including rifles, revolvers, pistols, parts and accessories thereof and bayonets, truncheons and ammunition used therewith, (ii) Hand grenades, (iii) Air guns, air rifles, parts and accessories thereof and pellets used therewith. | Do. |
| 4 | Binoculars, monoculars, opera glasses, other optical telescope, astronomical instruments, microscopes, binocular microscopes, magnifying glasses, diffraction apparatus and mounting therefor including theodolite, Survey instruments and optical lenses, parts and accessories thereof. | 5 |
| (i) Cigar and ??? cases, holders, tobacco pipes, cigarette filters and hookah, (ii) Lighters of all kinds including spark lighters. | Do. | |
| 6 | Duplicating machines, reprographic copiers, including roneo machines other than electronic duplicating machittes, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith. | Do. |
| 7 | Electric storage batteries and parts and accessories thereof including containers, covers and plates. | Do. |
| 8 | 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 hand-made or handloom made woven durries and jamakkalams and also excluding hand-made or hand woveti coir mattings. | Do. |
| 9 | Lifts and hoists Operated by electricity or hydraulic power, parts and accessories thereof .. | Do. |
| 10 | Linoleum .. | Do. |
| 11 | Marble, that is to say- | Do. |
| (1) Marble boulders or ??? (ii) Marble ??? (iii) Marble chips, (iii) Marble dusts, (v) Marble floor tiles and wall ??? (vi) Other articles made of marbles. | ||
| 12 | (i) Mosaic tiles and chips .. | Do. |
| (ii) Ceramic tiles, glazed floor, roofing and wall tiles | ||
| 13 | P.V.C. (Vinyl) asbestos floor tiles, wall and flexible flooring materials .. | Do. |
| 14 | (i) Scents and perfumes in any form excluding doop and agarbathis but including aragaja, javvadu and punugu, (ii) Hair oils, hair creams, hair dyes, hair darkeners, hair tonics, brilliantines, pomades and vaselines and all hair applicants (other than shampoos). | Do. |
| (iii) 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 removers, eye liners of all sorts, eye shadow, eye brow pencils, eye-lash brushes, ??? cologne, solid colognes, lavender water, snow, face creams, all purpose 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, pre-shave and after shave lotions and creams, moisturisers of all sorts and personal (body) deodarants. | ||
| Explanation: Any of the items listed above even if medicated or as defined in section 3 of the Drugs and Cosmetics Act, 1940 (Central Act XXIII of 1940) or manufactured on the licence issued under the said Act will fall under this item. | ||
| 15 | Shampoos of all kinds including herbal and medicinal preparations, sold in hottles, containers, sachets and in any other forms. | Do. |
| 16 | Spark plugs and parts thereof .. | Do. |
| ??? | ??? room or Vault doors and ventilators, armoured or reinforced safes, strong boxes, and doors, cash chests, cash or deed boxes, wall coffers, safe deposit lookers, locker cabinets, parts and accessories of all such goods made of iron and steel or other base metals. | First sale. |
| ??? | Typewriters calculating machines excluding electronic tabulating, calculating machines, parts and accessories thereof, ribbons used therewith. | Do. |
| ??? | Typewriters other than electronic teleprinters, parts and accessories thereof and ribbons used therewith. | Do. |
| ??? | Typewriters excluding electronic typewriters, parts and accessories thereof, typewriter ribbon used therewith, whether or not on spools and correction fluids. | Do. |
| PART-H. | ||
| Goods which are taxable at the rate of 24 per cent. | ||
| ??? | Aviation Gasoline .. | Do. |
| ??? | Aviation turbine fuel including jet fuel .. | Do. |
| ??? | Petrol .. | Do. |
| PART-I. | ||
| Goods which are taxable at the rate of 30 per cent. | ||
| ??? | Alcoholic liquors for human consumption of all kinds which are purchased/procured/brought from outside the State of Tamil Nadu (other than foreign liquors falling under item 1 of Part-J, toddy and arrack). | First sale. |
| ??? | Molasses .. | Do. |
| PART-J. | ||
| Goods which are taxable at the rate of 60 per cent. | ||
| ??? | All kinds of foreign liquors, that is to say, wines, spirits and beer imported into India from Foreign countries and dealt with under the Indian Tariff Act, 1934 (Central Act XXXII of 1934) or and or any other law for the time being in force relating to the duties of customs on goods imported into India. | First sale. |
3. Amendment of Sixth Schedule.- In the principal Act, in the Second Schedule,-
(1) in item 1-A, in column (4), for the figure ‘3’, the figure ‘4’ shall be substituted;
(2) in item 2, in column (4), for the figure ‘3’, the figure ‘4’ shall be substituted;
(3) in item 3, in sub-item (a), in column (4), for the figure ‘3’, the figure ‘4’ shall be substituted.
(4) in item 5, in column (4), for the figure ‘3’, the figure ‘4’ shall be substituted;
(5) in item 6, in column (4), for the figure ‘3’, wherever it occurs, the figure ‘4’ shall be substituted;
(6) in item 7, in sub-item (b), in column (4), for the figure ‘1’, the figure ‘2’ shall be substituted;
4. Amendment of Third Schedule.- In the principal Act, in the Third Schedule, in Part-B,-
(1) for items 48 and 48-A and the entries relating there to, the following shall be substituted, namely:-
"48. Food and drinks (falling under item 20 of PART-C of the First Schedule) sold by-
(i) any Hotel other than a Star Hotel recognised as such by the Tourism department of the State Government or the Government of India;
(ii) any restaurant other than those attached to such Star Hotels;
(iii) any other eating house;
(iv) any Sweet Stall;
48-A. Food and drinks (falling under item 20 of PART-C of the First Schedule) sold by-
(i) any Star Hotel recognised as such by the Tourism department of the State Government or the Government of India;
(ii) any Restaurant attached to such Star Hotal;
whose total turnover does not exceed three lakhs of rupees per annum".
(2) in item 59 for the words ‘Coir fibre’ the words ‘Coir fibre’ ‘Coir rope’ shall be substituted.
(3) after item 74 and the entries relating thereto, the following items and entries shall be added, namely:-
"75. Coconut husk.
76. Handmade Matches.
77. Paddy husk and broken rice.
78. Aluminium domestic utensils.
79. Silver metti, Silver anklet and Silver waist cord.
80. Thanjavur Art Plates.
81. The following, for sale, by any dealer whose total turnover does not exceed Rs. 100 crores in a year-
(a) Pulses and grams the following, including brokens, splits, husk and dust thereof:
(i) Gram or gulab gram
(ii) Tur or arhar
(iii) Moong or green gram
(iv) Masur or lentil
(v) Urad or black gram
(vi) Moth
(vii) Lekh or khesari
(b) Chillies, tamarind, coriander, turmeric, pepper and shikakai.
(c) Jaggery and gur including jaggery powder and nattu sakkarai.
(d) Asafoetida.
(e) Jeera including black jeera (cumin seeds).
(f) Palmyrah sugar candy";
5. Amendment of Sixth Schedule.- In the principal Act, in the Sixth Schedule,-
(1) in item 1,-
(a) in column (2), for the expressions "item 1 of Part 1" and "item 2 of Part H", the expressions "item 1 of Part J" and "item 1 of Part 1" shall respectively be substituted;
(b) in column (4), for the figures "25", the figures "30" shall be substituted;
(2) items 2, 3, 4, 11, 12 and 13 and the entries relating thereto shall be omitted.