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 (LG) 
49  Mat locally known as madur, made wholly

To continue reading