Schedule- III Exempted goods

Sl. No.Description
1Agricultural implements manually operated or animal driven
2Aids and implements used by handicapped persons
3Aquatic feed, poultry feed and cattle feed including grass, hay and straw
4Betel leaves
5Books, periodicals and journals
6Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi,
7Charcoal
8Coarse grains other than paddy, rice and wheat
9Candoms and contraceptives
10Cotton and silk yarn in hank
11Curd, Lussi, butter milk and separated milk
12Earthen pot
13Electrical energy
14Firewood
15Fishnet and fishnet fabrics
16Fresh milk and pasteurised milk
17Fresh plants, saplings and fresh flowers
18Fresh vegetables & fruits
19Garlic and giner
20Glass bangles
21Human blood and blood plasma
22Indigenous handmade musical instruments
23Khmkum, bindi, alta and sindur
24Meat, fish, prawn, and other aquatic products when not cured or frozen; eggs and livestock and animal hair
25National flag
26Organic manure
27Non-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
28Raw wool
29Semen including frozen semen
30Silk worm laying, cocoon and raw silk
31Slate and slate pencils
32Tender green coconut
33Toddy, Neera and < xml:namespace prefix = st1 />Arak
34Unbranded bread
35Unprocessed and unbranded salt
36Water other than --
i) aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised water, and
ii) water sold in sealed container
37Prasdam, bhog or mahabhog by religious institutions
38Rakhi
39
...

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