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 Arak
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)
48 Cart driven by animals

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