Schedule- II Goods with 0% VAT Rate
(See Section 13)
Goods with 0% VAT Rate
Sl. No. | Particulars of Goods |
1 | Foodgrains including paddy, rice, wheat & pulses (upto 3 1 March, 2006) |
2 | Fresh vegetables and fruits |
3 | Meat, fish, prawn & other aquatic products when not cured or frozen, eggs and livestock and animal hair. |
4 | Salt ("branded and otherwise) |
5 | Fresh milk and pasteurized milk. |
6 | Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container. |
7 | Books, periodicals and journals including Braille books, maps, chart & globe. |
8 | Bread (branded and unbranded). |
9 | Fresh flowers, fresh plants and saplings |
10 | Handlooms, Charkha, Amber Charkha, Handloom fabrics and Gandhi Topi |
11 | Betel leaves |
12 | Condoms and contraceptives |
13 | Curd, lussi and butter milk & separated milk |
14 | All other seeds other than oilseeds |
15 | Organic manure |
16 | Electrical energy |
17 | All bangles except those made from precious metals |
18 | Kumkum, Bindi, Altar and Sindur |
19 | Aids and implements used by handicapped persons |
20 | "Atta, moida, suji and besan (upto 3 Is1 March 2006) |
21 | Charcoal |
22 | Aquatic feed, poultry feed and cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake. |
23 | Garlic and ginger |
24 | Firewood except Casurina & Eucalyptus timber |
25 | Agricultural implements manually operated & driven by animals |
26 | . Silk worm laying, cocoon and Raw silk |
27 | Indigenous handmade musical instruments |
28 | Coarse grains |
29 | Cotton & silk yarn in hank |
30 | Earthen pot |
31 | Fishnet & Fishnet fabrics & fish seeds, prawns/ shrimp seeds |
32 | Human Blood including blood components |
33 | Khadi garments/ goods & made-ups to be notified by states |
34 | National Flag |
35 | Pappad |
36 | Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt., rupee note & cheques |
37 | Raw wool including animal hair |
38 | Semen including frozen semen |
39 | Slate and slate pencils |
40 | Tender green coconut |
41 | Toddy, Neera and < xml:namespace prefix = st1 /> |
42 | Items covered by PDS except kerosene |
43 | Goods taken under customs bond for re-export after manufacturing or otherwise |
44 | Textiles ( A ED) |
45 | Tobacco (A ED) |
46 | Sugar (AED) |
47 | Gur and jaggery (upto 31st March 2006) |
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