Schedule- III Exempted goods

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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