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Notification_english_1700

State Notification of Uttar Pradesh · 201724,398 characters of text

The enactment

TypeNotification
Year2017
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

an Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.1700/XI-2-25-9(47)/17-T.C.-285-U.P. Act-1-2017-Order-(360)- 2025 dated September 20 , 2025. NOTIFICATION No.- 1700/XI-2-25-9(47)/ 17-T.C.-285-U.P.Act-1-2017-Order-(360)-2025 Lucknow; Dated: September 20 , 2025 In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No.1 of 2017), and in supersession of the notification no. KA.NI.-2-837/XI-9(47)/17-U.P.Act-1-2017-Order-(07)-2017 dated

30.06.2017 except as respects things done or omitted to be done before such supersession, the Governor, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the state tax leviable thereon under section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No.1 of 2017).

SCHEDULE S.No. | Chapter/Heading/ Description of goods Sub-heading/Tariff item

(4) (2) | (3)

1. | 0101 Live asses, mules and hinnies

2. | 0102 Live bovine animals : 3. | 6103 Live swine

4. | 0104 Live sheep and goats

5. | 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls

6. | 0106 Other live animals such as Mammals, Birds, Insects

7. | 0201 Meat of bovine animals, fresh or chilled

8. | 0203, 0204, 0205, | All goods, fresh or chilled 0206, 0207, 0208, 0209

9. | 0202, 0203, 0204, | Ail goods, other than fresh or chilled, other than pre- 0205, 0206, 0207, | packaged and labelled 0208, 0209, 0210

10. | 03 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state {other than goods falling under Chapter 3 and attracting 2.5%] 11, | 0301 Live fish

12. | 0302 Fish, fresh or chilled, excluding fish fillets and other 4 File No, 11-2099/305/2025-a wa feat aepHTT-2-state tax department (Computer No. 1971499) 1 Ae ee ae ee ce eee ce ee ee fish meat of heading 0304

13. | 0304, 0306, 0307, | All goods, fresh or chilled 0308,0309 14, | 0303, 0304, 0305, | All goods, other than fresh or chilled, and other than 0306, 0307, 0308, | pre-packaged and labelled 0309

15. | 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milk

16. | 0403 Curd, Lassi, Butter milk, other than pre-packaged and labelled

17. | 0406 Chena or paneer, whether or not pre-packaged and labelled

18. | 0407 Birds' eggs, in shell, fresh, preserved or cooked

19. | 0409 Natural honey, other than pre-packaged and labelled

20. | 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair

21. | 0504 All goods, fresh or chilled

22. | 0504 All goods, other than fresh or chilled, other than prepackaged and labelled

23. | 0506 All goods ie. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 24, | 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

25. | 0511 Semen including frozen semen 26, | 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

27. | 0701 Potatoes, fresh or chilled

28. | 0702 Tomatoes, fresh or chilled

29. | 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled

30. | 0704 Cabbages, cauliflowers, kohlrabi, kale and = similar edible brassicas, fresh or chilled

31. | 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled

32. | 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

33. | 0707 Cucumbers and gherkins, fresh or chilled

34. | 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.

35. | 0709 Other vegetables, fresh or chilled.

36. | 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen

37. | 0711 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption

38. | 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

39. | 0713 Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and Jabelled 2 2 File No. 11-2099/305/2025-a Ua fiw aTqHM-2-state tax department (Computer No. 1971499) ee ee te eee kee re ee mie - oer nen 0 emcee mm 7

40. | 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin-content, fresh or chilled, dried; sago pith. Al. | 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, other than pre-packaged and labelled

42. | 08 Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled

43. | 0801 Coconuts, fresh or dried, whether er not shelled or peeled

44. | 0801 Brazil nuts, fresh, whether or not shelled or peeled

45. | 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or | peeled

46. | 0803 Bananas, including plantains, fresh or dried

47. | 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

48. | 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

49. | 0806 Grapes, fresh

30. | 0807 Melons (including watermelons) and papaws (papayas), fresh

31. | 0808 Apples, pears and quinces, fresh

52. | 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

53. | 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh 34, | 0813 Tamarind dried

55. | 0814 Peel of citrus fruit or melons (including watermelons), fresh.

56. | 07, 09 or 10 All goods of seed quality

57. | 0901 Coffee beans, not roasted

58. | 0902 Unprocessed green leaves of tea

59. | 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality

60. | 0910 11 10 Fresh ginger, other than in processed form

61. | 0910 30 10 Fresh turmeric, other than in processed form

62. | 1001 Wheat and meslin, other than pre-packaged and labelled

63. | 1002 Rye, other than pre-packaged and labelled 64, | 1003 Barley, other than pre-packaged and labelled

65. | 1004 Oats, other than pre-packaged and labelled 3 3 File No. 11-2099/305/2025-at Ud frdwet 3R—HPT-2-state tax department {Computer No. 1971499) Ae em ae ee eee ie ee

66. | 1005 Maize (corn), other than pre-packaged and labelled

67. | 1006 Rice, other than pre-packaged and labelled

68. | 1007 Grain sorghum, other than pre-packaged and labelled

69. | 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled

70. | 1101- Wheat or meslin flour, other than pre-packaged and labelled

71. | 1102 Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and jabelled

72. | 1103 Cereal groats, meal and pellets, other than pre-packaged and labelled

73. | 1104 Cereal grains hulled 74, | 1105 Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled 75, | 1106 Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled

76. | 1106 10 10 Guar meal 77, | 12 All goods of seed quality

78. | 1201 Soya beans, whether or not broken, of seed quality

79. | 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality

80. | 1204 Linseed, whether or not broken, of seed quality

81. | 1205 Rape or colza seeds, whether or not broken, of seed quality

82. | 1206 Sunflower seeds, whether or not broken, of seed quality

83. | 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality 84, | 1209 Seeds, fruit and spores, of a kind used for sowing.

Explanation: This entry does not cover seeds meant for any use other than sowing

85. | 1210 Hop cones, fresh

86. | 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets

87. | 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled

88. | 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled

89. | 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

90. | 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), 4 4 File No. 11-2099/305/2025-2¢ Wd fata HqRVT-2-state tax department (Computer No. 1971499) - oo. am 6 ema eee et aA eee ee fee ee ee ek ee mee clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets...

91. | 1301 Lac and Shellac

92. | 1401 Sal leaves, siali leaves, sisal leaves, sabai grass

93. | 1404 90 40 Betel leaves

94. | 1404 90 60 Coconut shell, unworked 95, | 140490 90 Vegetable materials, for manufacture of jhadoo or broom sticks __

96. | 1701 or 1702 (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled

(ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab,other than pre-packaged and labelled

97. | 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled

98. | 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, other than pre-packaged and labelled

99. | 1905 Pappad, by whatever name it is known

100.} 1905 or 2106 Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called

101.} 2009 89 90 Tender coconut water other than pre-packaged and labelled

102.) 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc

103.| 2201 Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container)

104.) 2201 Non-alcoholic Toddy, Neera including date and palm neera

105.) 2301, 2302, 2308, ! Aquatic feed including shrimp feed and prawn feed, 2309 poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and deoiled cake other than rice bran

106.| 2306 De-oiled rice bran

107.} 2306 Cotton seed oil cake

108.} 2302, 2309 Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda

109.) 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water :

110.| 26 Uranium Ore concentrate

111.} 2716 00 00 Electrical energy

112.} 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to 1S specification No.5470 : 2002

113.} 30 or any _ other | Drugs or medicines listed in Annexure | 5 5 File No. 11-2099/305/2025-mt Ua fey anqan-2-state tax department (Computer No. 1971499) eee ee ee we ee eee ee ee mee Chapter

114.| 3002 Human Blood and its components

115.| 3006 All types of contraceptives

116.| 3101 All goods and organic manure, other than pre-packaged and labelled

117.| 3304 Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta

118.| 3825 Municipal waste, sewage sludge, clinical waste

119.| 3926 Plastic bangles

120.| 4014 Condoms and contraceptives

121.| 4016 Erasers

122.| 4401 Firewood or fuel wood

123.| 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated

124.| 44 or 68 Deities made of stone, marble or wood

125.| 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope

126.| 46 Plates and cups made up of all kinds of leaves/ flowers/bark

127.| 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

128.} 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooks

129.) 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government

130.) 4820 Exercise book, graph book, laboratory note book and notebooks

131.| 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India

132.| 4901 Printed books, including Braille books

133.| 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

134.| 4903 Children's picture, drawing or colouring books

135.| 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated

136.| 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

137.| 4907 Duty Credit Scrips

138.) S001 Silkworm laying, cocoon

139.| 5002 Raw silk

140.| 5003 Silk waste

141.| 5101 Wool, not carded or combed

142.| 5102 Fine or coarse animal hair, not carded or combed

143.{ 5103 Waste of wool or of fine or coarse animal hair 144,| 52 Gandhi Topi, Khadi yarn 6 6 File No, 11-20997308/z2025-aq Ud fue FePACT-2-state tax department (Computer No. 1971459) - nee ee ee - ee A eee eee ne ee mee

145.} 50 to 55 Khadi fabric, sold through Khadi and Village Industries ” Commission (KVIC) and KVIC certified institutions/outlets

146.| 5303 Jute fibres, raw or processed but not spun

147.| 5305 Coconut, coir fibre

148.| 53 Coir pith compost other than pre-packaged and labelled

149.| 63 Indian National Flag

150.| 6703 Human hair, dressed, thinned, bleached or otherwise worked

151.| 6912 00 40 Earthen pot and clay lamps

152.| 69 Idols made of clay

153.| 7018 Glass bangles (except those made from precious metals)

154.| 7117 Bangles of lac/shellac

155.| 8201 Agricultural implements manually operated or animal driven ie. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella.

156.| 8214 Pencil sharpeners

157.; 8445 Charkha for hand spinning of yarns, including amber charkha

158.| 8446 Handloom [weaving machinery]

159.) 8802 60 00 Spacecraft (including satellites} and suborbital and spacecraft launch vehicles

160.| 9021 Hearing aids

161.| 92 Indigenous handmade musical instruments as listed in Annexure II

162.) 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles

163.| 9608,9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks

164.| 9610 00 60 Slates

165.| $619 00 10 or 9619 00 | Sanitary towels (pads) or sanitary napkins; tampons 20

166.| 9803 Passenger baggage

167.| Any chapter Puja samagri namely:-

(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii) Sacred thread (commonly known = as yagnopavit);

(iii) Wooden khadau;

(iv) Panchamrit, (v} —- Vibhuti,

(vi) | Unbranded honey

(vii) Wick for diya.

(viii) Roli ? 7 File No, 11-2099/305/2025-my Wd fdas Hqanl-2-state tax department (Computer No. 1971499) a ee ee ee ee ‘ (ix} Kalava (Raksha sutra)

(x) Chandan tika

168.} - Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.

169.| - Supply of goods by a Government entity to Central Government, State Government, Union Territory, local authority or any person specified by Central Goverment, State Government, Union Territory or local authority, against consideration received from Central Government, State Government, Union Territory or local authority in the form of grants

170.| Any Chapter _ Parts for manufacture of hearing aids

171.) Any Chapter except 71 | Rakhi (other than those made of goods falling under Chapter 71)

172.) Any Chapter Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause.

Explanation.- For the purposes of this Schedule,-

(a) the expressions, -

(i)

(ii)

(iil)

(iv) “unit container” means a package, whether large or smal] (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package; “pre-packaged and labelled” means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are “pre-packed” as defined in clause (1) of section 2 of the Legal Metrology Act, 2009 (Act No.1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (Act No.1 of 2010) and the rules made thereunder; “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Act No. 51 of 1975); “Government entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is- 8 8 File No. 11-2099/305/2025-n¢ wa firdua 3epAMT-z-state tax department (Computer No. 1971499) - sone aan 2 meme ame —Ae eames ee ee

(a) set up by an Act of Parliament or State Legislature; or (b} established by any Government, with 90 percent or more participation by way of equity or control, to catry out a function entrusted by the Central Government, State government, Union territory or a local authority;

(b) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2, This notification shall come into force with effect from the 22™ day of September, 2025. Annexure-I [See S. No. 113 of the Schedule] List of drugs or medicines

1. Gene Therapy 2, Agalsidase Beta

3. Imiglucerase 4, Eptacog alfa activated recombinant coagulation factor VIIa

5. Onasemnogene abeparvovec

6. Asciminib 7, Mepolizumab

8. Pegylated Liposomal Irinotecan

5. Daratumumab

10. Daratumumab subcutaneous 11, Teclistamab

12. Amivantamab

13. Alectinib 14, Risdiplam

15. Obinutuzumab

16. Polatuzumab vedotin 17, Entrectinib

18. Atezolizumab

19. Spesolimab

20. Velaglucerase Alpha

21. Agalsidase Alfa 22, Rurioctocog Alpha Pegol 23, Idursulphatase 24, Alglucosidase Alfa

20. Laronidase

26. Olipudase Alfa

27. Tepotinib

28. Avelumab

29. Emicizumab 9 9 File No, 11-2099/308/2025-% Ue fet HepMT-2-state tax department (Computer No. 1971493) ee ek we cee eee ck a ee

30. Belumosudil

31. Miglustat

32. Velmanase Alfa

33. Alirocumab 34, Evolocumab

35. Cystamine Bitartrate

36. Cl-Inhibitor injection

37. Inclisiran Annexure-IT {See S. No. 161 of the Schedule] List of indigenous handmade musical instruments

1. Bulbul Tarang

2. Dotar, Dotera, or Dotara

3. Ektara 4, Getchu Vadyam or Jhallari

5. Gopichand or Gopiyantra or Khamak

6. Gottuvadhyam or Chitravina

7. Katho

8. Sarod

9. Sitar

10. Surbahar 1t. Surshringar

12. Swarabat

13. Swarmandal

14. Tambura

15. °| Tumbi

16. Tuntuna

17. Magadi Veena

18. Hansaveena

19. Mohan Veena 20, Nakula Veena

21. Nanduni

22. Rudra Veena

23. Saraswati Veena

24. Vichitra Veena

25. Yazh

26. Ranjan Veena

27. Triveni Veena

28. Chikara °

29. Dilruba 10 10 File No, 11-2099/305/202S-nt UH fatter I-THTT-2-state tax department (Computer No. 1971499) - nee beer ee et _=- eee eee a tee eee re ee ee

30. Ektara violin

31. Esraj 32, Kamaicha

33. Mayuri Vina or Taus 34, Onavillu

35. Behala (violin type)

36. Pena or Bana

37. Pulluvan veena - one stringed viclin

38. Ravanahatha

39. Folk sarangi

40. Classical sarangi

41. Sarinda 4?, Tar shehnai

43. Gethu or Jhallari 44, Gubguba or Jamuku - Percussion string instrument

45. Pulluvan kutam 46, Santoor - Hammered chord box

47. Pepa 48, Pungi or Been

49. Indian Harmonium: Double reed

50. Kuzhal ol. Nadaswaram

52. Shehnai

53. Sundari

54. Tangmuri

55. Alghoza - double flute

56. Bansuri

57. Venu (Carnatic flute) Pullanguzhal

58. Mashak

59. Titti

60. Sruti upanga

61. Gogona

62. Morsing

63. Shruti box

64. Harmonium (hand-pumped)

65. Ekkalam

66. Karnal

67. Ramsinga

68. Kahal

69. Nagphani

70. Turi 71, Dhad | 12 11 Fite No. 11-2099/305/2025-aN Ud frawe aeqHTa-2-state tax department (Computer No. 1971499) ee eh

72. Damru

73. Dimadi

74. Dhol

79. Dholak

76. Dholki

77. Duggi

78. Ghat singhari or gada singari

79. Ghumot

80. Gummeta

81. Kanjira

82. Khol

83. Kinpar and Dhopar (tribal drums)

84. Maddale

85. Maram

86. Mizhavu

87. Mridangam

88. Pakhavaj

89. Pakhavaj jori - Sikh instrument similar to tabla

90. Panchamukha vadyam

91. Pung

92. Shuddha madalam or Maddalam

93. Tabala/tabl/chameli - goblet drum

94. Tabla

95. Tabla tarang - set of tablas

96. Tamte

97. Thanthi Panai

98. Thimila

99. Tumbak, tumbaknari, tumbaknaer

100. Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles

101. | Kanjira - small frame drum with one jingle

102. | Kansi - small without jingles

103. | Patayani thappu - medium frame drum played with hands

104. | Chenda

105. | Dollu

106. | Dhak

107. | Dhol

108. | Dholi

109. | Idakka

110. Thavil

111. Udukai

112. | Chande

113. | Nagara - pair of kettledrums 42 12 File No, 11-2099/305/2025-IFT Ta feaiue 3RpArt-2-state tax department (Computer No. 1971499) —ae es es eee eee ee ee ee

114. | Pambai - unit of two cylindrical drums

115. | Parai thappu, halgi - frame drum played with two sticks

116. | Sambal .- :

117. | Stick daff or stick duff - daff in a stand played with sticks

118. | Tamak

119. | Tasha - type of kettledrum

120. | Urumee

121. | JaltarangChimpta - fire tong with brass jingles

122. | Chengila - metal disc

123. | Elathalam

124. | Geger - brass vessel 125, | Ghatam and Matkam (Earthenware pot drum)

126. | Ghungroo 127, | Khartal or Chiplya

128. | Manjeera or jhanj or taal

129. | Nut - clay pot

130. | Sankarjang - lithophone

131. | Thali - meta! plate 132, | Thattukazhi mannai

133. | Kanch tarang, a type of glass harp

134. | Kashtha tarang, a type of xylophone. 13 13 File No. 11-2099/305/2025-aq Ta Pavel HeAT-2-state tax department (Computer No, 1971499) a By Order, (M. Devaraj) Pramukh Sachiv Digitally signed by M.Devaraj Date: 20-09-2025 21:53:37

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