Schedule- III Exempted goods

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Sl. No.	Description
1	Agricultural implements manually operated or animal driven
2	Aids and implements used by handicapped persons
3	Aquatic feed, poultry feed and cattle feed including grass, hay and straw
4	Betel leaves
5	Books, periodicals and journals
6	Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi,
7	Charcoal
8	Coarse grains other than paddy, rice and wheat
9	Candoms and contraceptives
10	Cotton and silk yarn in hank
11	Curd, Lussi, butter milk and separated milk
12	Earthen pot
13	Electrical energy
14	Firewood
15	Fishnet and fishnet fabrics
16	Fresh milk and pasteurised milk
17	Fresh plants, saplings and fresh flowers
18	Fresh vegetables & fruits
19	Garlic and giner
20	Glass bangles
21	Human blood and blood plasma
22	Indigenous handmade musical instruments
23	Khmkum, bindi, alta and sindur
24	Meat, fish, prawn, and other aquatic products when not cured or frozen; eggs and livestock and animal hair
25	National flag
26	Organic manure
27	Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form
28	Raw wool
29	Semen including frozen semen
30	Silk worm laying, cocoon and raw silk
31	Slate and slate pencils
32	Tender green coconut
33	Toddy, Neera and Arak
34	Unbranded bread
35	Unprocessed and unbranded salt
36	Water other than --
	i) aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised water, and
	ii) water sold in sealed container
37	Prasdam, bhog or mahabhog by religious institutions
38	Rakhi
39	Religious pictures not for use as calendar
40	Sacred thread, commonly known as yagyopavit
41	Chalk stick
42	Idols made of clay
43	Coconut in shell & separated kernel of coconut other than kopra
44	Bamboo matting
45	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known Khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
46	Unprocessed green leaves of tea
47	Paddy, rice, wheat and pulses.

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