This paper presents a universal Parts of Speech (POS) tag set using W3C XML framework covering the major Indian Languages. The present work attempts to develop a common national framework for POS tag-set for Indian languages to enable a reusable and extendable architecture that would be useful for development of Web based Indian Language technologies such as Machine Translation , Cross-lingual Information Access and other Natural Language Processing technologies. The present POS tag schema has been developed for 13 Indian languages and being extended for all 22 constitutionally recognized Indian Languages. The POS schema has been developed using international standards e.g. metadata as per ISO 12620:1999, schema as per W3C XML internationalization guidelines and one to one mapping labels used 13 Indian languages.