Schedule- I Goods, The Sales Or Purchase Of Which Are Exempt From Tax

 
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[See sub-section (1) of section 5]

Goods, The Sales Or Purchase Of Which Are Exempt From Tax

Sr. No.  Description of goods  Conditions and exceptions subject to which exemption is granted. 
1  2  3 
1  Agate (Akik) Stones and articles made therefrom.   
2  (i) Agricultural implements operated exclusively by human or animal agency for exclusive use in agricultural operations and the parts thereof, which are ordinarily not also used otherwise than as such parts.   
  (ii) Opener (Huller) and thrasher for agriculture use.   
3  Aids and implements used by handicapped persons.   
  (1) Braille educational equipment, Braille typewriters, Braillewriting slates and Braille watch.   
  (2) Group hearing aids and Hearing aids.   
  (3) Induction group aids.   
  (4) Speech trainer.   
  (5) Language master   
  (6) Audiometer.   
  (7) Voice chord.   
  (8) Walkers.   
  (9) Wheel chair.   
  (10) Calipers of all types.   
  (11) Artificial limbs.   
  (12) Crutches   
  (13) Orthopaedic footwear and Orthopaedic implants.   
  (14) Tricycles and auto-tricycles for handicapped persons   
  (15) All types of splints.   
  (16) Heart valves.   
  (17) Prosthetic aids for leprosy affected people.   
  (18) Intra-ocular lens used for cataract operation.   
4  1 [XXX]   
5  Bangles 22 [Mangalsutra made of any kind of material other than gold, silver or ether precious metals (studded or not studded with precious stones or pearls whether real, artificial or cultured,)].   
6  Betel leaves and pan, tambul, vida, or patti prepared from betel leaves.   
7  Bindi, 23 [Hair pin], 2 [kumkum, sindur and comb commonly known as kanska, kanski]   
8  Books, periodicals and journals, time tables for railways and passenger transport services.  Except which are specified in entry 56 in Schedule II 
9  (1) 3 [Bread in any form]   
  (2) Khakhra, papad, papad pipes   
  (3) Sev made out of wheat flour or maida   
  (4) Unfried potato katri   
4 [9A  Brooms and broom sticks (unbranded)]   
10  Cattle, sheep and goats   
11  Cattle feed including fodder, grass, hay and straw and concentrates. (excluding cottonseeds, oilcakes and de-oiled cakes.)   
12  (i) Cereals and pulses  5 [xxx] 
  (ii) Flour of cereals and pulses except Maize flour   
  (iii) Wheat flour, Rava, Suzi or maida made from wheat.   
13  Charkha and other implements and spare parts thereof meant for use in the production of handspun yarn, as may be specified by the State Government by notification in the Official Gazette   
14  6 [XXX]   
15  Chillies, tamarind and turmeric whole or in powder form. Except when sold in sealed package under a brand.  21[Explanation - The word "brand" means any goods sold under a trademark registered under the Trade Marks Act, 1999 (47 of 1999).] 
16  Coconut in shell (other than kopra)   
17  Condoms, loops and contraceptive devices   
18  Deshi Nalia   
19  7 [XXX]   
20  Eggs   
21  Electrical energy   
8 [21A  Fabrics of all types on which additional excise duty is levied and collected in lieu of sales tax under the Additional Duties of Excise (Goods of Special Importance) Act, 1957.]   
22  Farsan and eatables (other than sweetmeats) as the State Government may by notification in the Official Gazette, specify for the purpose of this entry.  21[Explanation - The word "brand" means any goods sold under a trademark registered under the Trade Marks Act, 1999 (47 of 1999).] 
23  25[***]   
24  Fish, Sea food, and other aquatic products  21[Explanation - The word "brand" means any goods sold under a trademark registered under the Trade Marks Act, 1999 (47 of 1999).] 
25  Fishing nets   
26  (i) Fresh flowers (excluding artificial flowers).   
  (ii) Veni, gajra, garlands and such other articles prepared from fresh flowers (excluding those of artificial flowers).   
27  Flower, fruit and vegetable seed, seeds of lucerne grass(Rajka) and of sann hemp, bulbs, tubers and plants other than orchids.   
28  Fresh fruits, fresh vegetables, edible tubers and garlic.   
29  Gur but not including Kakavi or Kakab or molasses   
30  Haar, Pavitra, Kalagi, Mugat, Modh. etc. made from artificial silk yarn and artificial silk yarn waste   
31  Hand Carts or animal driven carts.   
9 [31A  Handicrafts articles as specified by the State Government by notification in the Official Gazette.]   
10 [32  Handlooms, parts and accessories thereof,]   
33  (i) Handloom fabri   
  (ii) Patola sarees or other articles woven on handlooms.   
  (iii) Silk Kinkhab fabrics, that is to say handloom cloth interwoven with silk yarn and jari thread.   
33  (i) Handloom fabri   
  (ii) Patola sarees or other articles woven on handlooms.   
  (iii) Silk Kinkhab fabrics, that is to say handloom cloth interwoven with silk yarn and jari thread.   
34  Heena Powder (Mahendi)   
35  Human blood and 11 ["including blood components"]   
36  Hurricane and hurricane lamps of all kinds and spare parts and accessories thereof.   
12 [36A  Kerosene stove and spare parts and accessories thereof.   
13 [36B  Khadi garments and goods or made-ups thereof as may be specified by the State Government by notification in the Official Gazette.   
37  Khakhra pan   
38  Kites (Patang)   
39  Manure, that is to say Organic manure (excluding chemical fertilizers, oil cakes or de-oil cakes)   
40  Meat  Except when sold in sealed containers. 
41  (i) Milk - whole or separated, or pasteurized milk (except milk powder)   
  (ii) Buttermilk, Curd, Lassi, and Chakka   
42  14 [XXX]   
43  Musical instruments (handmade and otherthan electronic musical instruments) and Harmonium reeds.   
44  Padia and patrala   
45  Pawrah and pick-axe   
46  Plantain leaves   
47  Poultry   
48  Poultry feed   
49  Rakhadi   
50  Salt   
15 [50A  Slates and slates pencils and chalk sticks and chalk lumps   
51  (i) Stamp papers sold by Government Treasuries or vendors.   
  (ii) Postal items like envelope, post card etc. sold by Government.   
16 [51A  Sugar of all types on which additional excise duty is levied and collected in lieu of sales tax under the Additional Duties of Excise (Goods of Special Importance) Act, 1957   
17 [51B  (i) Threads, twine, string or rope prepared from coir or jute known as Bhindi, Bhindiwan   
  (ii) Varat and Varatdi   

24 [***] 

   
52  19 [Toxoids or sera   
53  Water (other than aerated, mineral, purified water, medicinal, ionic, distilled, battery, de-mineralized water and water sold in sealed container).   
54  (i) Wooden brushes meant for house-hold purposes   
  (ii) Articles made from wood, that is to say Dhoka, Welan, Bajoth, Patla-Patli and Cradles.   
  (iii) Wooden frames of Drum, Dholak, Tabla, Konga or bonga.   

"18 [51C  Tobacco of all types on which additional excise duty is levied and collected in lieu of sales tax under the Additional Duties of Excise (Goods of Special importance) Act, 1957."   

"23  (i) Firewood and Charcoal.   
  (ii) Wood of Limda, Pipla, Baval and Vadla sold in form other than fire wood   
  20 [(iii) Fuel made from solid waste procured from any Local Self Government Body]" 

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